om godkännande av avtal mellan EFTA-stater och Polen, m.m.

Regeringens proposition 1992/93:146

om godkännande av avtal mellan EFTA-staterna och Polen, m.m.

Prop. 1992/93:146

Regeringen föreslår riksdagen att anta de förslag som har tagits upp i bifogade utdrag ur regeringsprotokollet den 21 december 1992.

På regeringens vägnar

Cari Bildt

Ulf Dinkelspiel

Propositionens huvudsakliga innehåll

I propositionen föreslås att riksdagen godkänner Sveriges deltagande i ett frihandelsavtal mellan EFTA-staterna och Polen. Avtalets syfte är att stegvis minska och slutligen avskaffa alla handelshinder mellan avtalsparterna för industrivaror. Samma gäller i huvudsak för fisk och andra marina produkter. Därutöver avskaffas den fasta delen av importskyddet för vissa bearbetade jordbruksprodukter.

Vidare föreslås att riksdagen godkänner en överenskonunelse meUan Sverige och Polen angående handeln med jordbruksvaror.

1 Riksdagen 1992193. 1 saml. Nr 146

Utrikesdepartementet Prop. 1992/93:146

Utdrag ur protokoll vid regeringssammanträde den 21 december 1992

Närvarande: statsminister Bildt, ordförande, och statsråden Friggebo, Johansson, Laurén, Hörnlund, Olsson, Svensson, af Ugglas, Dinkelspiel, Wibble, Björck, Davidson, Könberg, Odell

Föredragande: statsrådet Dinkelspiel

Proposition om godkännande av avtal mellan EFTA-staterna och Polen, m.m.

1 Inledning

Som nära grannland vid Östersjön är Polen ett av de länder i Central- och Östeuropa vars utveckling följs med särskilt intresse i Sverige. I den mångfald av relationer mellan länderna som alltmera utvecklas spelar handel och ekonomiskt samarbete en väsentlig roll.

Polen är fast beslutet att befästa den nyvunna demokratin och bygga upp samhället pä grundval av marknadsekonomi. Denna reformprocess är smärtsam och för med sig sociala och ekonomiska svårigheter under en övergångstid. Det är ett gemensamt europeiskt intresse att Polen är framgångsrikt och lyckas etablera en stabil ekonomi på marknadsekonomisk grund.

För att underlätta systemskiftets genomförande bör därför Polen och de andra reformländerna i Central- och Östeuropa snabbt inlemmas i det västeuropeiska ekonomiska samarbetet.

En fri handel med Västeuropa kan verksamt bidra till en modernisering och utbyggnad av det polska näringslivet. De tidigare dominerande handelsströmmarna österut har avbrutits och måste ersättas av en ökad handel med västvärlden. Genom att underlätta denna process kan de västeuropeiska länderna påskynda utvecklingen i Polen och även för egen del dra nytta av en framväxande marknad.

För att befästa den nya utvecklingen är Polen på väg att omförhandla sitt hitintUls på statshandel baserade anslutningsprotokoll tUl det Allmänna tull-och handelsavtalet (GATT). Genom ett omfattande finansiellt och tekniskt biständ får Polen stöd av andra länder och internationella organisationer för sitt reformarbete. Genom det allt mera omfattande samarbetet mellan länderna kring Östersjön får också Polen viktiga bidrag och impulser för utvecklingen av landet.

Frihandelsavtalet mellan EFTA-staterna och Polen är, tillsammans med det s.k. Europaavtal som Polen har slutit med Europeiska gemenskapen (EG), ett viktigt steg för att underlätta handeln med de västeuropeiska länderna.

Frihandelsavtalet mellan EFTA-staterna och Polen har sitt ursprung i den samarbetsdeklaration som undertecknades vid EFTA:s ministermöte i Göte-

borg i juni 1990. Utöver samarbete pä en rad områden förklarade sig par- Prop. 1992/93:146 terna genom denna deklaration beredda att undersöka möjligheterna att ingå frihandelsavtal. Överläggningar om ett sådant avtal påbörjades vid årsskiftet 1990/91.

Förhandlingarna har resulterat i ett avtal mellan å ena sidan EFTA-staterna, dvs. Finland, Island, Liechtenstein, Norge, Schweiz, Sverige och Österrike och, å andra sidan. Polen. Det undertecknades i Geneve den 10 december 1992.

Avtalets huvudtext på engelska och i svensk översättning jämte bilagor bör fogas till protokollet i detta ärende som bilaga 1.

I ett samförståndsprotokoll ("Record of understandings") har vissa till-lämpnings- och tolkningsregler överenskommits mellan parterna.

Samförståndsprotokollet bör fogas till protokollet i detta ärende som bilaga 2.

I anslutning till avtalet undertecknades även en bilateral jordbruksöverenskommelse mellan Sverige och Polen. Den bilaterala jordbruksöverenskommelsen bör fogas till protokollet som bilaga 3.

2 Förhandlingarnas bakgrund 2.1 Polens ekonomi och reformprogram

1980-talet blev ett avgörande decennium för den demokratiska utvecklingen i Polen. Efter den oberoende fackföreningsrörelsen Solidaritets framväxande under åren 1980-81 följde undantagstillståndets införande i december 1981 som grusade proteströrelsens hopp. När den sista kommunistiska regeringen våren 1989 inbjöd oppositionen till rundabordssamtal var detta ett försök till politisk försoning, men ocksä ett försök att gemensamt lösa landets ekonomiska problem. Samtalen ledde till utlysandet av efterkrigstidens första delvis demokratiska val vilket ledde till att den kommunistiska regimen lämnade ifrån sig makten.

Solidaritetsrörelsen krävde dock inte bara politiska förändringar, bl.a. fackförenings- och yttrandefrihet, utan även ekonomiska reformer. Det gamla ekonomiska plansystemets allvarliga brister blev alltmer uppenbara trots den politiska maktens ambitioner att dölja den ekonomiska verkligheten. Den överväldigande delen av de problem som dagens regering nu försöker bemästra bottnar i mer än fyra decennier av ekonomiska missgrepp.

Ett ambitiöst ekonomiskt reformprogram inleddes under år 1990 i syfte att överge det planekonomiska systemet och införa marknadsekonomi. Reformprogrammet syftade till att dämpa den höga inflationen och stabilisera och öppna ekonomin för omvärlden. De statliga subventionerna minskades och priserna släpptes fria vilket ledde till att den sedan årtionden mer eller mindre permanenta varubristen försvann. Vidare inleddes en omfattande privatisering av industrin.

De ekonomiska reformerna har inte kunnat genomföras utan påfrestningar för den polska ekonomin. En djup recession har följt i stabiliseringspolitikens spår och förvärrats av sammanbrottet i handeln mellan de öst-

europeiska länderna. Polens bruttonationalprodukt (BNP) minskade år Prop. 1992/93:146 1991 med ca 10 procent jämfört med året innan. Industriproduktionen fortsatte att sjunka, under är 1991 med 12 procent. Ett av Polens främsta problem är statens finanser som riskerar att skapa ett budgetunderskott vid 1992 ärs utgång på motsvarande 8-9 procent av BNP. En utbyggnad av skatteförvaltningen och införande av omsättningsskatt per den 1 juli 1993 väntas dock leda till förbättringar på budgetens inkomstsida. På utgiftssidan krävs nedskärningar, bl.a. av statliga subventioner.

Till den positiva sidan hör att inflationstakten har minskat. År 1991 uppgick inflationen till ca 70 procent. Årsinflationen för år 1992 beräknas hamna på ca 45 procent. Den sedan snart tre år kontinuerligt nedåtgående kurvan för industriproduktionen har brutits. Sedan april 1992 har produktionen sakta ökat jämfört med år 1991. Den totala industriproduktionen förutses öka med 2 procent år 1993. BNP för år 1992beräknas ha hållits uppe på förra årets nivå eller ha ökat något. Till den försiktigt positiva bilden hör också en växande investeringsvilja inom bl.a. byggnadsbranschen samt en stärkt valutareserv.

I december år 1991 uppgick andelen arbetslösa tiU 11,4 procent, vilket i förhållande till året innan innebar en fördubbling. Antalet registrerade arbetslösa var i augusti 1992 2,4 miljoner, vilket motsvarade ca 13 procent av den arbetsföra befolkningen. Förutom det faktum att ökningen har bromsats upp, så bidrar nya mer rigorösa regler och krav för registrering till dessa siffror.

Det polska jordbruket har under hela efterkrigstiden till större delen varit privat. Endast en mindre del av antalet jordbruksenheter (ca 20 procent) har varit i statlig ägo. De statliga jordbruken har dock varit betydligt större än de privata.

Den för Polen så viktiga jordbrukssektorn har ställts inför stora omställningsproblem. Det ekonomiska reformprogrammet som inleddes den 1 januari 1990 medförde en omvälvning för livsmedelsförsörjningen i landet. Sedan priserna släppts fria upphörde den sedan andra världskriget mer eller mindre konstanta varubristen och marknaden fylldes av varor. Avskaffandet av prissubventionerna på jordbruksprodukter åtföljdes av nedgång i efterfrågan och har lett till en kraftig överskottsproduktion. Böndernas situation kom paradoxalt nog att förvärras trots höjda konsumentpriser. Ett fortsatt monopolistiskt distributionssystem motverkar böndernas möjligheter att få del av ökningarna i konsumentpriserna. Samtidigt har importen av utländska livsmedel ökat kraftigt. Gränsskyddet har inte varit högre än att den inhemska livsmedelsproduktionen haft svårt att konkurrera med den ökande importen av ofta bättre och ibland även billigare livsmedel.

Sammantaget har dessa förhållanden lett Ull att de polska böndernas inkomster halverats sedan år 1989, något som är av stor social och politisk betydelse i ett land med en tredjedel av arbetskraften sysselsatt inom jordbruket.

Utrikeshandeln har lyfts fram som ett viktigt element i Polens omställning till marknadsekonomi och reformer har prioriterats pä detta område. Intern valutakonvertibilitet har införts vilket ger de polska företagen fri tillgång till

valuta. All handel, även med staterna inom det forna östblocket, sker idag i Prop. 1992/93:146 konvertibel valuta.

Fram till år 1989 var dåvarande Sovjetunionen Polens främsta handelspartner (23 procent av handelsutbytet). Sedan år 1990 har Tyskland intagit den platsen och dess andel har under år 1991 ökat till 25 procent, medan siffran för det tidigare Sovjetunionen sjunkit till 15 procent.

Av Polens varuutbyte med omvärlden svarade handeln med EG- och EFTA-stater för 70 procent år 1991, att jämföras med 33 procent år 1989. Handeln med länderna inom det forna östblocket har minskat i motsvarande grad. Andelen av den polska exporten till dessa länder gick ner från 32 procent av den totala exporten år 1989 till 19 procent år 1991. Under samma tid gick importen från dessa länder tillbaka från 25 procent till 20 procent av den totala importen.

Efter ett handelsbalansöverskott år 1990 på ca 12 miljarder kronor var den polska utrikeshandeln i stort sett balanserad under år 1991. Under de första nio månaderna år 1992 ökade Polens totala export med 12 procent, medan importen ökade med 2,5 procent. Den polska handelns varusammansättning har förändrats under de senaste åren. Andelen råvaror och mineraler av Polens export ökade från 21 procent år 1989 till 30 procent år 1991.

Den 1 augusti 1991 införde Polen nya importtuUar för i princip alla varor. De nya tuUarna är anpassade till tullnivåerna hos EG och innebär en genomsnittlig höjning av tullarna med ca 13 procent. Syftet med de nya tullarna är, förutom harmonisering till EG, att skapa ett ökat gränsskydd för landets egna produkter, tillföra statskassan medel samt förmå potentiella utländska investerare att starta produktion i Polen.

Privata företag ägnar sig främst åt import och stod år 1991 för 50 procent av Polens totala import, jämfört med 25 procent av exporten samma år. De stigande kostnaderna i Polen samt det faktum att exporten tidigare har varit i statliga företags kontroll med exportmonopol utgör ogynnsamma förutsättningar för privata exportörer.

I maj 1991 devalverades zlotyn med 14 procent och samtidigt övergav den polska centralbanken den fasta växelkursen för zlotyn. Den knöts då UU en valutakorg bestående av bl.a. den amerikanska dollarn och den tyska marken. Det utrymme för export som skapades genom devalveringen gick dock snabbt förlorat pä grund av den höga polska inflationen. I oktober 1991 införde den polska centralbanken en stegvis devalvering av zlotyn (maximalt 1,8 procent per månad). Därutöver tvingades regeringen i februari 1992 till en ny engångsdevalvering om 12 procent.

Den polska regeringen för en politik som syftar till att attrahera utländskt kapital och öppna den polska ekonomin för omväriden. En ny lag som reglerar utländska företags ekonomiska verksamhet i Polen antogs i juni 1991. Lagen innebar liberalisering av villkoren för uUändska direktinvesteringar i Polen, bl.a. rätt till full vinsthemtagning. Vid slutet av år 1991 hade 5 000 tillstånd utfärdats för samriskbolag (joint-ventures). Förutom samriskbolag har flera företag etablerats med helt utländskt ägande. Tyskland toppar listan över antal samriskbolag med ca 37 procent av det totala antalet. Därefter kommer Sverige med ca 8 procent, följt av USA.

Privatiseringsprocessen är en av huvudpunkterna i det ekonomiska re- 5

formprogrammet i Polen. Den inleddes sommaren 1990 med en ramlagstift- Prop. 1992/93:146 ning och började i långsamt tempo. Processen avses omfatta ca 8 400 företag, och har hitintills inletts för över 1 700 företag. Under år 1991 påbörjades eller genomfördes privatiseringen av drygt 12 procent av det totala antalet statliga företag, varav de flesta små eller medelstora. Pä grund av brist på inhemskt kapital och avsaknad av tillräckligt intresse från utländska investerare har den vanligaste privatiseringsformen varit den s.k. likvidationsprivatiseringen. Denna innebär att företaget i fräga upphör i sin nuvarande form och att dess tillgångar samtidigt medförs som apport till ett nytt företag.

I augusti 1992 antog den nya polska regeringen under ledning av premiärminister Suchocka ett program för den s.k. allmänna privatiseringen av större företag. Ett lagförslag härom har presenterats för parlamentet där det f.n. utskottsbehandlas. Förslaget omfattar ca 600 relativt sett livsdugliga företag. Dessa företag bolagiseras i ett första steg. Av aktierna i varje enskilt företag överförs 60 procent till nationella investeringsfonder, vilka i sin tur fungerar som aktiebolag. 30 procent av de enskilda företagens aktier tillfaller staten och stannar i företagen, medan 10 procent utdelas gratis till de anställda.

Vatje vuxen medborgare kommer att äga rätt att mot en viss registreringsavgift (motsvarande 10 procent av genomsnittspensionen) teckna andel i fonderna. En sådan andel omfattar en aktie i var och en av de tjugo fonder som kommer att bildas. Andelsbevisen konmier att kunna omsättas eller omvandlas till aktier i de olika fonderna. Aktierna kommer i sin tur att kunna omsättas på aktiebörsen i Warszawa.

Detaljhandel och servicenäring är de områden som under åren 1990-91 genomgick de mest radikala omstruktureringarna. Idag tillämpas fri prissättning och detaljhandels- och servicesektorn är till övervägande del i privata händer.

Polens bruttoskuld tUl utlandet uppgick i september 1992 till ca 275 miljarder kronor.

1 april 1991 framförhandlades en historisk överenskommelse i den s k Parisklubben, som är en informell sammanslutning av stater för överläggningar om offentliga fordringar gentemot länder med betalningsproblem. Överenskommelsen innebar att den statligt garanterade delen av Polens utlandsskuld reduceras med 50 procent. Denna reduktion sker i två etapper: den första omedelbart på 30 procent och resterande 20 procent den 1 april 1994. Utöver skuldminskning ger avtalet möjlighet att på frivillig basis genomföra ytterligare skuldomvandlingsprogram i en omfattning som högst motsvarar 10 procent av den utestående skulden.

I slutet av november 1992 kom Polen överens med IMF om stöd för de fortsatta ekonomiska reformansträngningarna i Polen. Överenskommelsen som kommer att slutas i januari 1993 gäller till april 1994 och inbegriper ett lån på 700 miljoner dollar. En sådan överenskommelse har stor betydelse eftersom avtal om skuldreduktioner med de västliga bankerna i den s.k. Londonklubben, där förhandlingar om privata bankgaranterade län sker, liksom ytterligare finansbistånd från EG, har avhängiggjorts av ett avtal mellan Polen och IMF.

Den 17 december 1992 införde Polen en tillfällig importavgift på 6 procent Prop. 1992/93:146 av en importvaras tullvärde. Avgiften avses minskas till 3 procent före utgången av år 1993 för att helt avskaffas den 31 december 1994. Importavgiften omfattar all import med undantag för alkoholhaltiga drycker, tobaksprodukter, bränsle och bilar samt gäller generellt i förhållande till Polens handelspartner. Betalningsbalanssvårigheter anges som skäl för införandet av importavgiften, vilken också är förenlig med artikel 24 i frihandelsavtalet mellan EFTA-staterna och Polen.

Polen har med ett radikalt ekonomiskt stabiliseringsprogram och ambitiösa reformer lagt grunden till en fungerande marknadsekonomi. Den privata sektorn fortsätter att expandera. Det kommer att ta lång tid innan effekterna av flera decenniers planekonomi och ekonomiska missgrepp kan elimineras. De finansiella institutionerna måste konsolideras och vidareutvecklas. Trots att det finns en märkbar initiativförmåga och vilja att göra affärer, saknas fortfarande kunskap och erfarenhet på många häll. Det marknadsekonomiska tänkandet måste genomsyra såväl myndigheternas beslut som privata aktörers handlande.

2.2 Polens relationer till EG och EFTA

Redan de gamla central- och östeuropeiska regimerna upprättade kontakter med EG. De första avtalen om handeln mellan EG och enskilda central- och östeuropeiska länder slöts redan under 1960-talet. Under den andra hälften av 1980-talet sökte dessa länder allt närmare kontakter med EG.

De starkt ökade förväntningarna frän reformländerna - i första hand Polen, Tjeckoslovakien och Ungern - om mer långtgående förbindelser - på sikt medlemskap i EG - och det politiska trycket inom Gemenskapen att stödja utvecklingen i dessa länder ledde under våren 1990 fram Ull förslag om associationsavtal av en karaktär som EG inte tidigare tillämpat. Dessa avtal har fått benämningen Europaavtal.

EG inledde vid årsskiftet 1990/91 förhandlingar om sådana avtal med säväl Polen som med Tjeckoslovakien och Ungern. Avtalen kunde undertecknas i december 1991. Dessa avtal innehåller fömtom fri handel med industriprodukter och lättnader i handeln med jordbruksvaror ocksä överenskommelser om politisk dialog, arbetskraftens rörlighet, industriellt och tekniskt samarbete, kulturutbyte, m.m. Medlemskap i EG uppställs som det långsikUga målet för samarbetet. Vad gäller frihandelsbestämmelserna tillämpas sedan den 1 mars 1992 Europaavtalet provisoriskt i väntan på ratificering. EG har sedermera även ingått Europaavtal med Rumänien och Bulgarien som provisoriskt sätts i kraft i början av år 1993.

Samtidigt med EG:s förberedelser inför förhandlingarna om Europaavtal undertecknade EFTA-länderna vid ministermötet i Göteborg i juni 1990 samarbetsdeklarationer med Polen, Ungern och Tjeckoslovakien. Förutom beredvillighet till samarbete på en rad områden förklarade sig parterna införstådda med att undersöka möjligheterna att ingå frihandelsavtal. Förhandlingar med Polen, liksom med Tjeckoslovakien och Ungern, om sådana avtal påbörjades under hösten 1990. Liknande samarbetsdeklarationer

undertecknades i december 1991 med Rumänien och Bulgarien. Frihandels- Prop. 1992/93:146 förhandlingar med dessa länder inleddes under hösten 1992.

Polens, Ungerns och Tjeckoslovakiens associationsavtal med EG och frihandelsavtal med EFTA, har starkt bidragit till att frihandelsförhandlingar har inletts ocksä mellan dessa tre reformländer inom ramen för det s.k. Visegradsamarbetet. En viss samordning av de tre ländernas ståndpunkter sker även, främst i relation till EG.

Förutom det nu föreliggande avtalet med Polen har EFTA-staterna slutit ett frihandelsavtal med Tjeckoslovakien (prop. 1991/92:143) och har nyligen avslutat förhandlingarna med Rumänien. Med säväl Ungern som Bulgarien är förhandlingarna långt framskridna.

Parallellt med de multilaterala förhandlingarna med Polen om frihandelsavtal har varje enskilt EFTA-land förhandlat om bilaterala jordbruksavtal. Dessa avtal är av begränsad omfattning och innebär för Sveriges del vissa förmåner för polska varor i importhänseende. Den bilaterala jordbruksöverenskommelsen mellan Sverige och Polen redovisas under särskild rubrik.

3 Sveriges ekonomiska relationer till Polen

Polens roll som svensk handelspartner har hittills varit begränsad, men efter f.d. Sovjetunionen har Polen dock under flera år varit Sveriges viktigaste handelspartner i Östeuropa.

Den svenska handeln med Polen som länge (1986-1990) har visat underskott vändes år 1991 till ett svenskt exportöverskott. 1991 redovisades en markant ökning (27 procent) av den svenska exporten medan importen minskade med 2 procent. Exportökningen kan delvis förklaras av att den polska handelsregimen efter reformerna är 1990 var mycket liberal. Exporten är 1991 uppgick till 2 279 miljoner kronor medan importen uppgick till 2 267 miljoner kronor.

Den svenska exporten till Polen år 1991 hade en uppgång med 27 procent i förhållande till år 1990. Exporten utgörs till ca 45 procent (ca 1,04 miljarder kronor) av verkstadsprodukter, främst maskiner och transportmedel. Andra större varugrupper är råvaror och bränslen (ca 281 miljoner kronor 1991), kemiska produkter (ca 191 miljoner kronor) samtjärn och stål (ca 95 miljoner kronor). Exporten av papper mer än fördubblades år 1991 jämfört med slutet av 1980-talet. Vid en jämförelse av den totala svenska exporten till Polen det första halvåret 1992 med samma period förra året, har exporten dock minskat med ca 12 procent. Detta torde framförallt bero på de tullhöjningar som genomfördes i slutet av år 1991 och den diskriminering som drabbat svenska företag i förhällande till företag från EG-länderna sedan den 1 mars 1992 då EG:s Europaavtal med Polen provisoriskt trädde ikraft.

Den svenska importen minskade obetydligt 1991 jämfört med är 1990. Råvaror och bränslen, främst mineraliska bränslen, har länge varit en betydande del av importen från Polen, men visar nu en nedåtgående trend (från knappt 800 miljoner kronor år 1988 till 426 miljoner kronor år 1991). Bearbetade produkter, såsom maskiner och verkstadsprodukter, utgör idag ca 67 procent (ca 1,53 miljarder kronor) av Sveriges import från Polen. Möbel-

importen visar t.ex. stigande siffror, från ca 141 miljoner kronor är 1990 till Prop. 1992/93:146 över 200 miljoner kronor är 1991. Importen av livsmedel uppgick är 1991 till över 300 miljoner kronor.

Sedan Sverige sommaren 1991 avskaffat de kvantitativa begränsningarna för tekovaror har importen därav stigit kraftigt, från ca 93 miljoner kronor är 1990 till ca 183 miljoner kronor är 1991. Sedan de svenska importbegränsningarna också för skor avskaffats från den 1 januari 1992 finns inte längre några kvantitativa begränsningar för import från Polen.

Svenska företag, banker och organisationer är mycket aktiva på den polska marknaden. Polen strävar som förut nämnts efter att skapa ett attraktivt investeringsklimat som kan locka till sig utländska investeringar. Svenska företag har stort intresse för samriskprojekt i Polen med polska och svenska delägare. Inom ramen för dessa samriskbolag har svenska företag gjort investeringar till ett värde av över 300 miljoner kronor. Uppskattningsvis finns ca 500 svensk-polska samriskföretag.

Sedan slutet av sextiotalet har en rad överenskommelser på det ekonomiska området sluUts mellan Sverige och Polen. År 1968 slöt länderna ett avtal rörande internationell befordran av personer och gods på väg. Sverige och Polen har vidare en långtidsöverenskommelse om utveckling av ekonomiskt, industriellt, tekniskt och vetenskapUgt samarbete från år 1975. Samma år slöts ett avtal om undvikande av dubbelskattning. År 1978 ingicks en långtidsöverenskommelse om handeln. Samma år slöts även en överenskommelse om fiske. TUl raden av olika överenskommelser mellan Sverige och Polen lades 1989 ett investeringsskyddsavtal

Inom ramen för det multilaterala s.k. Parisavtalet undertecknades i mars 1992 det sjätte bilaterala skuldkonsolideringsavtalet mellan Sverige och Polen. Sedan skulden till Sverige enligt avtalet i en första etapp reducerats med 30 procent uppgår EKN:s fordringar på Polen till 2,5 miljarder kronor, varav 0,4 miljarder kronor utgörs av garantitagarnas självrisker inom EKN-systemet.

Till stöd för reformprocessen i Polen och som ett sätt att bidra till en stabil politisk och ekonomisk utveckling i vårt närområde har 300 miljoner kronor ur det s.k. miljardprogram som riksdagen godkänt för perioden 1991-1993, avsatts till bilateral samarbete med Polen. Av dessa 300 miljoner har 270 miljoner kronor kanaliserats via Beredningen för internationellt tekniskt-ekonomiskt samarbete (BITS) och har främst avsett teknologiöverföring där miljöinsatser tillmätts särskild vikt. I övrigt har bistånd lämnats via Styrelsen för internationellt näringslivsbistånd (SWEDECORP), Styrelsen för inter-nationeU utveckling (SIDA) och Svenska institutet.

Inom ramen för ett nytt treårsprogram om 3 miljarder kronor för samarbete med länderna i Central- och Östeuropa förutses stödet tUl Polen komma att fortsätta i huvudsak i samma omfattning som hittills.

4 Frihandelsavtalet mellan EFTA-staterna och Prop. 1992/93:146

Polen

Genom avtalet skapas ett frihandelsområde mellan Polen och de sju EFTA-staterna, inom vilket alla handelshinder avskaffas för industrivaror. Samma gäller i huvudsak för fisk och andra marina produkter, samt det industriella tillverkningsskyddet för ett antal bearbetade jordbruksprodukter.

I avtalet eftersträvas att i möjligaste mån uppnå samma eller likartad reglering av handeln som i Europaavtalet mellan Polen och EG, främst vad gäller tidtabellerna för avskaffande av tullar och andra handelshinder. Redan när förhandlingarna inleddes var det förutsett att tullavtrappningen skulle ske asymmetriskt. Detta innebär att EFTA-staterna - liksom EG enligt Europaavtalet - avtrappar sina tullar i en snabbare takt än Polen. I enlighet härmed kommer EFTA-staterna att avskaffa huvuddelen av sina tullar redan vid avtalets ikraftträdande. Undantag görs endast för vissa tekovaror, järn och stål samt några plastråvaror. För dessa produkter kommer tullarna att vara helt avskaffade den 1 januari 1998 (teko) resp. den 1 januari 1997 (järn och stål) och den 1 januari 1996 (plastråvaror).

Polen avtrappar å sin sida tullar och handelshinder enligt samma schema gentemot såväl EG som EFTA. För ett begränsat antal varor avskaffas tullarna helt redan vid avtalets ikraftträdande. Övriga varor är fördelade i två kategorier med tullsänkningsschema alltefter skyddsbehov. Tyngdpunkten i dessa reduktioner ligger under perioden 1995-1999. Alla tullar skall vara avskaffade den 31 december år 2001.

En stor del av verkstadsindustrins och den kemiska industrins produkter kommer att bli tullfria i Polen fr.o.m. avtalets ikraftträdande. För last- och personbilar kommer tullen inte att vara helt avskaffad förrän den 31 december 2001. Möjligheten av tullfria kvoter för dessa produkter kommer dock att diskuteras mellan parterna. Tullawecklingen för järn och stål sker i huvudsak mellan den 1 januari 1995 och den 1 januari 1999.

Det är naturligt att samma eller likartade regler tillämpas i Polens relationer till EFTA-staterna som till EG. Detta gäller även i andra hänseenden än beträffande tidtabellen för awecklingen av tullar, såsom exempelvis skyddsklausulerna och särregler begärda av Polen för att vid behov skydda nystartade industrier och för att underlätta den industriella strukturomvandlingen.

Avtalet innehåller också regler om kumulation mellan de tre reformstaterna (Polen, Tjeckoslovakien och Ungern) och EFTA-staterna. Kumulation innebär att det är möjligt för producenter att använda produkter som har sitt ursprung i andra reformstater eller EFTA-stater än den stat till vilket slutprodukten skall exporteras. Det är en viktig del i främjandet av en mer utvecklad arbetsfördelning i Europa. För närvarande diskuteras förslag om att utöka denna kumulation mellan reformstaterna och EFTA-staterna till att omfatta även EG.

EG:s Europaavtal innehåller som förut nämnts detaljerade regler för politisk dialog, finansiellt stöd, tjänsteexport, arbetskraftens röriighet m.m. och sträcker sig därmed långt utöver EFTA-staternas ram för avtalet med Polen. EFTA-staterna går dock ett steg längre än de traditionella frihandelsavtalen

genom att utöver själva awecklingen av handelshinder och bestämmelser Prop. 1992/93:146 om skyddsklausuler inbegripa regler om offentlig upphandling och immaterialrätt. Förutom en traditionell utvecklingsklausul som öppnar dörren till framtida samarbete inom omräden som inte täcks av föreliggande avtal finns en speciell utvecklingsklausul beträffande tjänstehandel och investeringar. Frihandelsavtalet består av 40 artiklar, 16 bilagor och 5 protokoll.

1 ett samförståndsprotokoll ("Record of understandings") har vissa till-lämpnings- och tolkningsregler överenskommits mellan parterna. Dessa regler redovisas i det följande i anslutning till den artikel de hänför sig till.

Det multilaterala avtalets huvudsakliga innehåll framgår av följande redogörelse.

Avtalets Inledning (ingress)

EFTA-staterna och Polen förklarar inledningsvis att de, åberopande den samarbetsdeklaration som undertecknades i Göteborg i juni 1990, avser att avskaffa handelshindren sinsemellan. Detta skall ske i överensstämmelse med Allmänna tull- och handelsavtalets (GATT) bestämmelser för frihandelsområden. Parterna uttrycker förhoppningen att frihandelsavtalet skall utgöra ett viktigt bidrag till den europeiska integraUonen. Vidare fastslås att ingen bestämmelse i avtalet får tolkas som innebärande att parterna befrias från sina förpliktelser enligt andra internationella avtal, särskilt GATT.

Syften

Anikel 1. EFTA-staterna och Polen skall under en övergångsperiod fram till den 31 december 2001, stegvis upprätta ett frihandelsområde i enlighet med bestämmelserna i avtalet.

Avtalets syfte är att genom utvidgning av den ömsesidiga handeln främja en harmonisk utveckling av de ekonomiska förbindelserna mellan EFTA-länderna och Polen och därigenom befordra ökad ekonomisk aktivitet, förbättrade levnads- och sysselsättningsvillkor, ökad produktivitet och ekonomisk stabilitet.

På denna framskjutna plats anges vidare att ett syfte med avtalet är att säkerställa rättvisa konkurrensvillkor mellan parterna.

Varuomfattning

Artikel 2. Avtalet omfattar samtliga industrivaror, dvs. alla varor som faller under kap. 25-97 i systemet för harmoniserad varubeskrivning och kodifiering, med undantag av ett mindre antal varor som anges i bilaga I till avtalet. I avtalet ingär även vissa bearbetade jordbruksprodukter, vilka återfinns i protokoll A till avtalet. Slutligen omfattar avtalet fisk och andra marina produkter enligt bestämmelserna i bilaga II till avtalet.

Ursprungsregler och tulladministratlvt samarbete

Artikel 3. Som villkor för tullförmånerna gäller att varorna skall ha sitt ursprung i nägon av de avtalsslutande staterna. Reglerna för ursprungsbestäm-

ningen återfinns i protokoll B till avtalet. De överensstämmer i princip med Prop. 1992/93:146 de ursprungsregler som gäller enligt frihandelsavtalen mellan EFTA-länderna och EG. I samförståndsprotokollet har överenskommits att förbudet mot tullrestitution (art. 23 i protokoll B) inte skall tillämpas före den 1 januari 1994. Möjligheter finns till ytterligare uppskjutande efter detta datum. ProtokoU B definierar begreppet "ursprungsvaror" samt redogör för formerna för administrativt samarbete. Genom avtalet ges möjlighet till kumulation enligt bestämda bearbetnings- och behandlingskriterier och mellan de avtalsslutande parterna. Bestämmelserna omfattar också material med ursprung i Tjeckoslovakien och Ungern, under förutsättning att det administrativa samarbetet mellan dessa länder och Polen har upprättats i enlighet med bestämmelserna i Protokoll B. Genom protokollet inrättas dessutom en underkommitté för tull- och ursprungsfrågor.

Aweckling av handelshinder

Artikel 4. Inga nya importtullar eller avgifter med motsvarande verkan skall införas i handeln mellan EFTA-staterna och Polen. Vid avtalets ikraftträdande skall EFTA-staterna aweckla alla importtullar och avgifter med motsvarande verkan för varor som har sitt ursprung i Polen. Undantag görs endast för vissa textil- och konfektionsvaror (Sverige, Norge och Österrike), för varor som faller under Europeiska kol- och stålgemenskapen (Sverige och Österrike) samt för vissa basplaster (Sverige och Norge). Dessa undantag specificeras i bilaga III till avtalet. Importtullar och avgifter med motsvarande verkan som gäller för dessa varor skall awecklas stegvis i enlighet med bestämmelserna i denna bilaga och vara helt avskaffade för teko den 1 januari 1998, för varorna under Europeiska kol- och stålgemenskapen den 1 januari 1997 och för basplasterna den 1 januari 1996. Awecklingen sker i samma takt som EG avvecklar sina handelshinder för dessa varor gentemot Polen. Vad beträffar de undantagna textil- och konfektionsvarorna förbehåller sig EFTA-staterna i samförståndsprotokollet möjligheten att tillämpa samma skyddsmekanismer som kan komma att avtalas mellan Polen och EG.

Polen avvecklar å sin sida tullarna för alla varor som har sitt ursprung i ett EFTA-land med varorna uppdelade i tre olika grupper:

1) Total tullaweckling vid avtalets ikraftträdande. Dessa varor specificeras i bilaga IV till avtalet.

2) Tullaweckling i fem steg med fullständig aweckling till den 1 januari 1999.

3) Tullaweckling i sju steg med fullständig aweckling till den 1 januari 2002. Dessa varor specificeras i bilaga V till avtalet.

Detta schema överensstämmer med Polens tullaweckling gentemot EG. I samförståndsprotokollet mellan EFTA-länderna och Polen sägs att denna parallellitet bör bibehållas i sina huvuddrag under hela övergångsperioden. Eventuellt påskyndande av tullawecklingen EG-Polen bör därför så långt möjligt följas av motsvarande åtgärder i relationerna mellan EFTA-länderna och Polen. I avtalet (art. 32) ges Gemensamma kommittén behörighet bl.a. att ändra i tidtabellen för tullavtrappningen. 12

Artikels. Som utgångspunkt för tullsänkningarna gäller den mest-gynnad- Prop. 1992/93:146 nations-tull som var tillämplig den 29 februari 1992 (bastulldatum).

Möjlighet finns att justera bastullarna med hänsyn till eventuell framtida allmän tullsänkning, särskilt till följd av GATT:s Uruguayrunda.

Artikel 6. Bestämmelserna i artikel 4 om förbud mot och aweckling av importtullar skall även tillämpas på tullar av fiskal karaktär. Vissa undantag som anges i protokoll C till avtalet har medgivits för Liechtenstein, Schweiz och Island. Dessa länder får, om de så önskar, ersätta en tull av fiskal karaktär med en intern avgift.

Artikel 7. Inga exporttullar eller avgifter med motsvarande verkan skall införas i handeln mellan EFTA-staterna och Polen. Redan existerande sädana skall för EFTA-ländernas del avskaffas vid avtalets ikraftträdande. Vissa undantag har medgivits för Island enligt bilaga VI. Polen skall successivt avskaffa alla förekommande exporttullar och avgifter med motsvarande verkan före den 1 januari 1997.

Artikels. Inga nya kvantitativa restriktioner på import eller några nya åtgärder med motsvarande verkan skall införas i handeln mellan parterna. Redan existerande kvantitativa restriktioner och åtgärder med motsvarande verkan skall awecklas när avtalet träder i kraft. Vissa undantag har medgivits för Österrike, Norge och Island enligt bilaga VII till avtalet och för Polen enligt bilaga VIII till avtalet.

Artikel 9. Inga nya kvantitativa restriktioner på export eller åtgärder med motsvarande verkan skall införas i handeln mellan EFTA-staterna och Polen. Redan kvantitativa restriktioner awecklas när avtalet träder i kraft. Vissa undantag för EFTA-ländernas del anges i bilaga IX till avtalet och för Polens del i bilaga X till avtalet. Sverige bibehåller vissa restriktioner beträffande järn- och stålskrot.

I samförståndsprotokollet har parterna kommit överens om att göra undantagen från denna artikel till föremål för en översyn efter ikraftträdandet av EES-avtalet.

Artikel 14. Parterna förbinder sig att inte vidta nägon åtgärd av intern fiskal natur, som innebär diskriminering mellan varor med ursprung i ett EFTA-land och motsvarande varor med ursprung i Polen.

ProtokoU A. För livsmedelsindustriprodukter gäller enligt avtalet att avgifter för ingående jordbruksråvaror får uttas inom ramen för ett prisutjämningssystem. Sverige är berett att from avtalets ikraftträdande slopa tillverkningsskyddet för livsmedelsindustriprodukter. Frän polsk sida har man åtagit sig att under 1994 precisera den del av importtullar och avgifter med motsvarande verkan som utgör tillverkningsskydd. Varuomfattningen och jordbrukselementet skall vara samma som fastställts i Europaavtalet mellan Polen och EG. Polen skall gradvis avskaffa tillverkningsskyddet i importtullarna och avgifterna före den 1 januari 1999 i minst lika snabb takt som gäller i Polens avtal med EG.

Bilaga II. Vad gäller handeln med fisk och marina produkter gäller sär skilda regler. Bestämmelserna innebär tullfrihet i EFTA-länderna för dessa varor med ursprung i Polen. Polen sänker sina bastullar med 10 procent vid avtalets ikraftträdande, och därefter i fem lika stora årliga steg med början den Ijanuari 1995. Vad gäller strömming (Östersjösill) fär Polen tillämpa en 13

årlig tullkvot på 3000 ton som ökas med 300 ton per år från den 1 januari Prop. 1992/93:146 1995. Tullfrihet skall uppnäs från och med den 1 januari 1999. Parterna medger även varandra direktlandning av fisk på vissa villkor.

Övriga bestämmelser avseende varuutbytet

Artikel 12. EFTA-länderna och Polen skall underrätta varandra, på tidigast möjliga stadium, om förslag till tekniska föreskrifter och ändringar i dessa som de avser utfärda. Förfarandet för informationsproceduren framgår av bilaga XI till avtalet.

Artikel 15. En viktig förutsättning för att frihandeln skall äga rum utan störningar är att betalningar som avser handeln kan ske utan hinder. I avtalet föreskrivs att sådana betalningar inte skall vara underkastade några restriktioner. Vidare skall parterna avhålla sig från restriktioner i fräga om krediter för kommersiella transaktioner.

Fram till dess att den polska valutan nått full konvertibilitet förbehåller sig Polen dock rätten att tillämpa valutarestriktioner i samband med kort- och medelfristiga krediter i den utsträckning detta är tillåtet enligt Polens status i Internationella valutafonden. Sådana restriktioner får ej tillämpas pä ett diskriminerande sätt.

Artikel 13. Frihandelsavtalet omfattar i princip endast industrivaror. Parterna förklarar sig dock beredda att främja en harmonisk utveckling av handeln med jordbruksprodukter. Föratt uppnå detta kommer överenskommelser att ingås mellan Polen och varje enskilt EFTA-land om åtgärder för att underlätta handeln med jordbruksvaror. Det avtal som ingåtts mellan Sverige och Polen redovisas under avsnitt 5.

Konkurrensregler m.m.

Artikel 11. De avtalsslutande parterna skall säkerställa att statliga handelsmonopol anpassas på sådant sätt att ingen diskriminering med avseende på upphandling och marknadsföring skall föreligga mellan medborgare i EFTA-staterna och i Polen. Polen medges en femårig övergångsperiod för att anpassa sin lagstiftning. Detta medgivande liksom vissa undantag för Schweiz, Liechtenstein, Island och Österrike framgår av Protokoll D till avtalet.

Artikel 18. Kartellsamarbete och missbruk av dominerande marknadsställning från ett eller flera företags sida skall anses vara oförenligt med avtalet i den män sådana förfaranden hindrar, begränsar eller snedvrider konkurrensen i handeln mellan parterna. Skyddsåtgärder mot dylika konkurrensbegränsande affärsmetoder får vidtas i enlighet med bestämmelserna i artikel 25.

Artikel 19. Statsstöd som snedvrider konkurrensen genom att gynna vissa företag eller viss produktion är i den utsträckning handeln kan påverkas oförenligt med frihandelsavtalet. Bedömningen av huvudvida förfaranden strider mot avtalets regler skall baseras på de kriterier som anges i bilaga XIII. Om en part anser ett visst förfarande vara oförenligt med artikeln fär den vidta lämpliga åtgärder i enlighet med bestämmelserna i artikel 25. I syfte att främja de ekonomiska reformerna och den ekonomiska utveck- 14

lingen, får dock Polen fram till den 31 december 1996 använda sig av stöd Prop. 1992/93:146 som går utöver vad som är medgivet EFTA-staterna. Enligt samförståndsprotokollet gäller detta under förutsättning att detta stöd är tillätet i handeln mellan Polen och EG

Artikel 16. Den stora ekonomiska betydelsen av tillträde till offentlig upphandling gör att parterna ser en effektiv liberalisering av sina respektive marknader för offentlig upphandling som ett viktigt mål.

Vid avtalets ikraftträdande skall EFTA-länderna ge polska företag tillträde till upphandlingsförfaranden på sina resp. marknader enligt den överenskommelse om statlig upphandling som nu är i kraft inom ramen för GATT. Polen skall, med hänsyn till omstruktureringen och utvecklingen av sin ekonomi, stegvis säkerställa att företag från EFTA-staterna får tillträde enligt samma principer till upphandUngsförfaranden på den polska marknaden.

Så snart som möjligt efter avtalets ikraftträdande skall parterna inom ramen för samarbetet i den Gemensamma kommitté som upprättas enligt artikel 27 vidareutveckla detta samarbete så att fritt tillträde och icke-diskriminering säkerställs mellan leverantörer från parterna.

Artikel 17. Det är i dag vanligt att frihandelsavtal och andra avtal om handelsrelationer mellan stater innehåller bestämmelser om skydd för immateriella rättigheter. Genom denna artikel förpliktar sig parterna att ge och säkerställa ett icke-diskriminerande skydd för de rättigheter som hör till den immateriella äganderätten, i synnerhet för upphovsrätt, innefattande dataprogram, databaser och närstående rättigheter, varumärken, geografiska ursprungsbeteckningar, mönster, patent, kretsmönster i halvledarprodukter samt för skydd av företagshemligheter.

Parterna förpliktar sig vidare att senast den 31 december 1996 uppfylla de materiella bestämmelserna i de multilaterala överenskommelser som angetts i bilaga XII. De lovar också att i möjligaste mån ansluta sig till multilaterala överenskommelser som berör den immateriella äganderätten.

Skyddsåtgärder

Artikel 10. Avtalets bestämmelser hindrar inte parterna att tillämpa sådana förbud eller restriktioner i handeln som bl.a. grundas på hänsyn till allmän moral eller säkerhet, intresset att skydda människors och djurs hälsa eller miljön. Sådana ätgärder får dock inte utgöra ett medel för godtycklig diskriminering eller innefatta en förtäckt begränsning av handeln mellan parterna. Bestämmelser om skydd för miljön förekommer inte i tidigare typer av frihandelsavtal.

Artikel 26. Avtalets bestämmelser hindrar inte en part frän att vidta åtgärder som den anser nödvändiga med hänsyn till väsentliga säkerhetsintressen eller till uppfyllandet av internationella förpliktelser eller genomförandet av sin nationella politik. I de senare fallen kan det vara fråga om handel med vapen och krigsmateriel eller icke-spridning av biologiska och kemiska vapen eller kärnvapen.

Artikel 20. Vid dumpning kan lämpliga motåtgärder med användande av proceduren i artikel 25 vidtas i enlighet med artikel VI i GATT och därtill 15

knutna tillämpningsavtal.

Artikel 21. När en vara importeras i sådana ökande kvantiteter och på så- Prop. 1992/93:146 dana villkor som förorsakar eller hotar att förorsaka allvarlig skada för viss produktion hos den importerande parten kan denna part vidta lämpliga skyddsåtgärder i enlighet med procedurbestämmelserna i artikel 25. Detsamma gäller om en ökning av importen av en viss vara orsakar allvariiga störningar i en sektor av näringslivet eller allvarlig försämring av det ekonomiska läget inom en viss region.

Artikel 22. Denna särskilda skyddsklausul ger Polen rätt att under vissa förutsättningar införa tullar för en begränsad del av sin import i syfte att skydda nyetablerade industriföretag, vissa industrisektorer under omstrukturering eller sådana sektorer som är utsatta för allvarliga svärigheter. Bestämmelsen ansluter nära till en motsvarande skyddsklausul i Polens Europaavtal med EG.

Användningen av denna klausul är kringgärdad av vissa villkor. En tull får höjas till högst 25 procent av värdet och EFTA-länderna skall alltid behålla en viss preferens i jämförelse med import från andra länder.

Ytterligare en begränsning är att det totala importvärdet av de varor som är underkastade de särskilda skyddsåtgärderna inte får överstiga 15 procent av den totala importen av industrivaror från EFTA-staterna. Åtgärderna får i princip tillämpas under en period av högst fem år och fär ej införas för en viss vara om mera än tre år har gått sedan alla tullar och kvantitativa restriktioner för denna vara avskaffats. Åtgärderna skall upphöra senast vid övergångsperiodens utgång. Polen skall informera Gemensamma kommittén om varje tullhöjning av detta slag som man avser vidta och skall också lämna en tidsplan för stegvis aweckling med början senast två år efter införandet.

Artikel 23. Skulle awecklingen av handelshindren leda till en allvarlig bristsituation och detta orsakar betydande svärigheter för den exporterande parten får denna vidta lämpliga åtgärder med användande av proceduren i artikel 25. Samma gäller om snedvridning i handeln uppstår fill följd av reexport.

Artikel 24. I händelse av allvarliga betalningsbalanssvårigheter eller omedelbart hot därom får en part införa fillfälliga restriktioner för handeln i enlighet med GATT:s regler.

En part som inför åtgärder enligt denna artikel skall genast underrätta Gemensamma kommittén och när detta är möjligt presentera en tidsplan för awecklingen.

Artikel 31. Om en part anser att den andra parten har försummat att fullgöra en förpliktelse enligt avtalet, kan lämpliga åtgärder vidtas enligt proceduren i arfikel 25.

Artikel 25. Innan skyddsåtgärder vidtas skall överläggningar först äga rum i Gemensamma kommittén med iakttagande av vissa tidsfrister. Om de påta lade svårigheterna inte lösts inom angiven tid, får den berörda avtalsslutande staten vidta lämpliga åtgärder för att komma till rätta med det påtalade för hållandet. För arfiklarna 20-21 och 23 gäller trettio dagar. Vad gäller artikel 18-19 och 31 är tidsfristen tre månader. Övriga parter skall omedelbart un derrättas om de skyddsåtgärder som vidtagits. Åtgärdernas omfattning och varaktighet skall begränsas till vad som är absolut nödvändigt. I första hand skall sådana åtgärder vidtas som medför den minsta störningen i tillämp- 16

ningen av avtalet. Åtgärder som Polen vidtar mot ett förfarande eller en un- Prop. 1992/93:146

derlätenhet frän en EFTA-stats sida, fär endast påverka handeln med denna

stat.

När exceptionella förhållanden gör föregående samräd omöjligt får den berörda parten i de situationer som avses i artiklarna 20, 21 och 23, genast vidta de provisoriska åtgärder som är absolut nödvändiga för att komma till rätta med svårigheterna. Information om åtgärderna skall lämnas utan dröjsmål och samräd skall så snart som möjligt äga rum i Gemensamma kommittén.

Härutöver har parterna i samförståndsprotokollet kommit överens om att överväga om skiljeförfarande kan vara en lämplig metod att lösa tvister.

Utvecklingsklausuler

Artikel 29. Om det föreligger ett gemensamt ekonomiskt intresse, finns det möjlighet att utvidga samarbetet till områden som inte täcks av avtalet. Förslag härom skall tillställas parterna och närmare studeras i Gemensamma kommittén.

Artikel 30. Parterna erkänner den ökande betydelsen av vissa omräden såsom tjänstehandel och investeringar och förklarar sig beredda att samarbeta i syfte att uppnå en successiv liberalisering och ömsesidigt marknadstillträde inom dessa sektorer. Hänsyn skall därvidlag tas till utgängen av relevanta GATT-förhandlingar. Parterna kommer att diskutera utvecklingen av detta samarbete i Gemensamma kommittén.

Avtalets förvaltning

Artiklama 27 och 28. Tillämpningen av avtalet skall övervakas och administreras av en gemensam kommitté. Kommittén fär besluta om ändringar i vissa av avtalets bilagor bl.a. om ursprungsregler och tidtabeller för tullavtrappningen. I andra frågor får kommittén avge rekommendationer. Kommittén skall uttala sig enhälligt. Gemensamma kommittén skall sammanträda när det är nödvändigt, dock minst en gång om året. Varje avtalsslutande part kan begära att möte hålls.

Slutbestämmelser

Artiklama 32-40. I avtalets avslutande artiklar finns bl.a. regler för ändringar i avtalet samt om anslutning och uppsägning. Sveriges regering är depositarie.

Artikel 39. Ikraftträdande förutses ske den 1 april 1993, förutsatt att samtliga signatärstater då har deponerat sina ratifikationsinstrument hos depositarien. I artikeln förutses att avtalet kan tillämpas provisoriskt, om ratifikationsproceduren blir försenad.

Artikel 33. I denna artikel fastslås att avtalet gäller handeln mellan å ena sidan EFTA-staterna och å andra sidan Polen. Däremot är avtalet inte till- lämpligt på det inbördes förhållandet mellan EFTA-länderna såvida detta inte uttryckligen stadgas i avtalet. 17

2 Riksdagen 1992/93. 1 saml. Nr 146

Vidare klargörs förhållandet till det redan existerande bilaterala frihandelsavtalet mellan Finland och Polen enligt vilket handeln mellan de båda länderna redan är fri från tullar och andra handelshinder.

Bilaga XV och XVI till avtalet innehåller vissa särregler som gäller mellan Finland och Polen. I enlighet med den skriftväxling som utgör bilaga XVI medges Polen återinförande av tullar på vissa pappers- och petroleumprodukter. Finland bibehåller dock en viss tullpreferens.

Avtalet föranleder för närvarande ingen lagstiftning.

Prop. 1992/93:146

5 Bilaterala jordbruksöverenskommelsen

De bilaterala jordbruksförhandlingarna har resulterat i separata jordbruksavtal mellan Polen och EFTA-staterna Sverige, Norge, Finland, Island, Österrike och Schweiz. Varuomfattningen liksom handelsförmånerna varierar för de sex avtalen. Sverige har i detta sammanhang erbjudit Polen tullförmåner för en del produkter, bl.a. vissa frukter, bär och grönsaker. Polen får även en kvot för fryst nötkött samt en kvot för bearbetade nötköttsprodukter för vilka införselavgiften reduceras till hälften. I avtalet ingår även en utvecklingsklausul.

Till avtalet har fogats särskilda ursprungsregler. Beträffande ikraftträdande är avtalet kopplat till frihandelsavtalet mellan EFTA-staterna och Polen. Överenskommelsen upphör att gälla när frihandelsavtalet sägs upp, men kan även sägas upp separat.

6 Godkännande av överenskommelserna

Mitt förslag: Riksdagen godkänner avtalet mellan EFTA-staterna och Polen jämte därtill hörande samförståndsprotokoll samt den bilaterala jordbruksöverenskommelsen mellan Sverige och Polen.

Skälen för mitt forslag: Att länderna i Central- och Östeuropa snabbt inlemmas i det västeuropeiska ekonomiska samarbetet är av avgörande betydelse för systemskiftets genomförande. Förbättrade avsättningsmöjligheter i Västeuropa kan verksamt bidraga till en lösning av de ekonomiska problem som planekonomin har lämnat efter sig och ersätta den drastiskt minskade exporten till stater inom det forna östblocket. Avtalet mellan EFTA-staterna och Polen är, tillsammans med det associationsavtal Polen slutit med EG, ett viktigt steg i denna riktning. Härtill kommer att Polen på sikt kan utvecklas till en inte oväsentlig marknad för svenska exportprodukter. Avtalet skapar ett frihandelsområde inom vilket alla handelshinder för industrivaror samt för i stort sett all fisk och andra marina produkter avskaffas tillsammans med det industriella fillverkningsskyddet för vissa bearbetade jordbruksprodukter. Jag förordar därför att avtalet jämte därtill hörande samförståndsprotokoll godkänns.

Den bilaterala jordbruksöverenskommelsen mellan Sverige och Polen Prop. 1992/93:146 medför vissa lättnader i handeln med jordbruksvaror. Efter samråd med jordbruksministern förordar jag att jordbruksöverenskommelsen godkänns.

Enligt 5 § lagen (1987:1069) om tullfrihet m.m. får regeringen meddela föreskrifter om tullfrihet, tullnedsättning och återbetalning av tull med anledning av internationella handelsöverenskommelser som Sverige har ingått eller anslutit sig till. Det ankommer därför på regeringen att med stöd av detta bemyndigande meddela de föreskrifter som avtalen föranleder.

7 Hemställan

Jag hemställer att regeringen föreslår riksdagen att

1. godkänna avtalet mellan EFTA-staterna och Polen samt därtill hörande samförståndsprotokoll,

2. godkänna jordbruksöverenskommelsen mellan Sverige och Polen.

8 Beslut

Regeringen ansluter sig till föredragandens överväganden och beslutar att genom proposition föreslå riksdagen att anta de förslag som föredraganden har lagt fram.

19 Prop. 1992/93:146

1. Avtal mellan EFTA-staterna och Polen

PREAMBLE

The Republic of Austria, the Republic of Finland, the Republic of Iceland, the Principa-lity of Liechtenstein, the Kingdom of Norway, the Kingdom of Sweden, the Swiss Confédération (hereinafter called the EFTA States)

and

the Republic of Poland (hereinafter called Poland),

Recalling their intention to participate actively in the process of economic integration in Europé and expressing their readiness to cooperate in seeking ways and means to strengthen this multilateral process,

Having regard to the Declaration signed by the EFTA States and Poland in Gothenburg in June 1990,

Recalling their firm commitment to the Final Act of the Conference on Security and Cooperation in Europé, the Charter of Paris for a new Europé, and in particular the principles contained in the final document of the CSCE Bonn Conference on Economic Co-operation in Europé,

Firmly convinced that this Free Trade Agreement, together with agreements of the States Parties to this Agreement with the European Communities, will foster the création of an enlarged and harmonious free trade area within Europé, thus constituting an important contribution to European integration,

Bearing in mind the economic and social disparities between the EFTA States and Poland and thus recognizing that the objectives of this Agreement should be reached through its appropriate provisions,

Resolved to this end to eliminate progressively the obstacles to substantially all their trade, in accordance with the General Agreement on Tariffs and Trade,

Declaring their readiness to examine the possibility of developing and deepening their relations in order to extend them to fields not covered by this Agreement,

Considering that no provision of this Agreement may be interpreted as exempting the Sta-

Ingress

Republiken Finland, Republiken Island, Furstendömet Liechtenstein, Konungariket Norge, Schweiziska Edsförbundet, Konungariket Sverige, Republiken Österrike å ena sidan (nedan kallade EFTA-staterna)

och

Republiken Polen å andra sidan (nedan kallad Polen),

som bekräftar sin avsikt att aktivt delta i den europeiska ekonomiska integrationsprocessen och som förklarar sig beredda att samarbeta när det gäller att söka vägar att stärka denna multilaterala process,

som beaktar den deklaration som undertecknades av EFTA-staterna och Polen i Göteborg i juni 1990,

som erinrar om sina fasta åtaganden i förhållande till slutakten från Konferensen om säkerhet och samarbete i Europa, Parisstadgan om ett nytt Europa och särskilt de principer som återfinns i slutdokumentet från ESK-kon-ferensen i Bonn om ekonomiskt samarbete i Europa,

som är fast övertygade om att detta frihandelsavtal, tillsammans med avtalen som de avtalsslutande parterna ingått med Europeiska gemenskaperna, skall gynna uppkomsten av ett utvidgat och harmoniskt frihandelsområde inom Europa och därmed utgöra ett viktigt bidrag till den europeiska integrationen,

som är medvetna om de ekonomiska och sociala skillnaderna mellan EFTA-staterna och Polen och följaktligen erkänner att detta avtals syften bör uppnås genom lämpliga bestämmelser härför,

som har föresatt sig att i detta syfte stegvis avskaffa hindren för i stort sett all sin handel i enlighet med bestämmelserna i Allmänna tull-och handelsavtalet,

som förklarar sig beredda att, i ljuset av alla relevanta faktorer, undersöka möjligheten att utveckla och fördjupa sina förbindelser i avsikt att utsträcka dem till områden som inte täcks av detta avtal,

som beaktar att ingen bestämmelse i detta avtal får tolkas så att de avtalsslutande sta-

20

Prop. 1992/93:146

tes Parties to this Agreement from their obligations under other intemational agreements, especially the General Agreement on Tariffs and Trade,

HAVE DECIDED, in pursuit of the above, to conclude this Agreement:

terna befrias från sina förpliktelser enligt andra internationella avtal, särskilt Allmänna tull- och handelsavtalet,

HAR BESLUTAT att med hänsyn till ovanstående ingå detta avtal.

Article 1 Objectives

1. The EFTA States and Poland, taking into account the need of Poland to ensure the accelerated development of its economy, shall gradually establish, during a transitional period ending on 31 December 2001, a free trade area in accordance with the provisions of this Agreement.

2. The objectives of this Agreement, which is based on trade relations between märket economies, are:

(a) to promote, through the expansion of recipröcal trade, the harmonious development of the economic relations between the EFTA States and Poland and thus to foster in the EFTA States and in Poland the advance of economic activity, the improvement of living and employment conditions, and increased productivity and financial stability;

(b) to provide fair conditions of competition for trade between the States Parties to this Agreement;

(c) to contribute in this way, by the removal of barriers to trade, to European economic integration and harmonious development and expansion of world trade.

Artikel 1 Avtalets syften

1. EFTA-staterna och Polen, som tar hänsyn till Polens behov att säkerställa en allt snabbare utveckling av sin ekonomi, skall under en övergångsperiod fram till den 31 december 2001 gradvis upprätta ett frihandelsområde i enlighet med bestämmelserna i detta avtal.

2. Detta avtal, som är baserat på handelsförbindelserna mellan marknadsekonomier, syftar till

a) att genom utvidgning av den ömsesidiga handeln främja en harmonisk utveckling av de ekonomiska förbindelserna mellan EFTA-staterna och Polen och att därigenom i EFTA-staterna och i Polen främja ökad ekonomisk aktivitet, förbättrade levnads- och anställningsvillkor samt ökad produktivitet och ekonomisk stabilitet,

b) att säkerställa rättvisa konkurrensvillkor i handeln mellan de avtalsslutande staterna,

c) att sålunda, genom avveckling av handelshindren, bidraga till ekonomisk integration i Europa och till en harmonisk utveckling och utvidgning av världshandeln.

Article 2 Scope

The Agreement shall apply:

(a) to products falling within Chapters 25 to 97 of the Harmonized Commodity Description and Coding System, excluding the products listed in Annex I;

(b) to products specified in Protocol A, with due regard to the arrangements provided for in that Protocol;

(c) to fish and other marine products as provided for in Annex II;

originating in an EFTA State or Poland.

Arfikel 2

Avtalets varuomfattning

Detta avtal skall tillämpas på

a) varor hänförliga till kapitel 25-97 i systemet för harmoniserad varubeskrivning och kodifiering, med undantag för varor i bilaga I,

b) varor upptagna i protokoll A, med beaktande av de arrangemang som framgår därav,

c) fisk och andra marina produkter såsom framgår av bilaga II,

med ursprung i en EFTA-stat eller i Polen.

21 Prop. 1992/93:146

Article 3

Rules of origin and co-operatton in customs administration

1. Protocol B lays down the rules of origin and methods of administrative co-operation.

2. The States Parties to this Agreement shall take appropriate measures, including regular reviews by the Joint Committee and arrangements for administrative co-operation, to ensure that the provisions of Articles 4 to 9, 14 and 23 of the Agreement and Protocol B are effectively and harmoniously applied, and to reduce, as far as possible, the formalities imposed on trade, and to achieve mutually satisfactory solutions to any difficulties arising out of the operation of those provisions.

Artikel 3

Ursprungsregler och tiilladmiiustrativt samarbete

1. Protokoll B fastställer ursprungsreglerna och former för administrativt samarbete.

2. De avtalsslutande staterna skall vidta lämpliga åtgärder, inbegripet regelbunden granskning av Gemensamma kommittén och arrangemang rörande administrativt samar bete, för att garantera att bestämmelserna i ar tiklarna 4-9, 14 och 23 i avtalet samt protokoll B tillämpas på ett effektivt och harmoniskt sätt och för att så långt möjligt reducera de forma liteter som åläggs handeln och nå ömsesidigt tillfredsställande lösningar på de svårigheter som kan uppstå när dessa bestämmelser till- lämpas.

Article 4

Customs duties on imports and charges having equivalent effect

1. No new customs duty on imports or charge having equivalent effect shall be intro duced in trade between the EFTA States and Poland.

2. Upon the date of entry into force of this Agreement, the EFTA States shall abolish all customs duties on imports and any charges having equivalent effect for products originating in Poland, except for products specified in Annex III for which customs duties on imports and charges having equivalent effect shall be progressively abolished in accordance with the provisions laid down in that Annex.

3. For products originating in an EFTA State, Poland shall progressively abolish in five equal annual steps starting on 1 January 1995 all customs duties on imports and any charges having equivalent effect, except for products specified in Annex IV for which customs duties and charges having equivalent effect shall be abolished on the date of entry into force of this Agreement and for products specified in Annex V for which customs duties and charges having equivalent effect shall be progressively abolished in accordance with the timetable laid down in that Annex.

Artikel 4

Importtullar och avgifter med motsvarande verkan

1. Ingen ny importtull eller avgift med motsvarande verkan skall införas i handeln mellan EFTA-staterna och Polen.

2. Dä detta avtal träder i kraft, skall EFTA-staterna avveckla alla importtullar och avgifter med motsvarande verkan på varor med ursprung i Polen, med undantag av varor som närmare anges i bilaga 111, för vilka importtullar och avgifter med motsvarande verkan skall gradvis avvecklas enligt bestämmelserna i bilagan.

3. För varor med ursprung i en EFTA-stat, skall Polen i fem lika årliga steg med början den 1 januari 1995 avveckla alla importtullar och avgifter med motsvarande verkan, med undantag för varor specificerade i bilaga IV för vilka tullar och avgifter med motsvarande verkan skall avvecklas vid detta avtals ikraftträdande och för varor specificerade i bilaga V för vilka tullar och avgifter med motsvarande verkan stegvis skall avvecklas i enlighet med den tidtabell som fastlagts i bilagan.

22

Prop. 1992/93:146

Article 5 Basic diuies

1. For each product the basic duty to which the successive reductions set out in this Agreement are to be applied shall be the Most Favoured Nation rate of duty applicable on 29 February 1992.

2. If, after the entry into force of this Agreement, any tariff reduction is applied on an erga omnes basis, in particular reductions resulting from the tariff agreement concluded as a result of the Uruguay Round of Multilateral Trade Negotiations, such reduced duties, shall replace the basic duties referred to in paragraph 1 as from the date when such reductions are applied.

3. The reduced duties calculated in accordance with Article 4 shall be applied rounded to the first decimal place or, in case of specific duties, to the second decimal place.

Artikel 5 Bastullar

1. För varje vara skall den bastull, på vilken de successiva tullsänkningar som anges i detta avtal skall tillämpas vara den mest gynnad nationstull som är tillämplig den 29 februari 1992.

2. Om tullsänkningar genomförs på en erga omnes-grund efter det att detta avtal har trätt i kraft, särskilt tullsänkningar som följer av det tullavtal som slutits till följd av Uruguayrundan för multilaterala handelsförhandlingar, skall sådana sänkta tullar ersätta de bastullar som avses i punkt 1 från och med den dag när sådana sänkningar genomförs.

3. De sänkta tullar som beräknats enligt artikel 4 skall tillämpas avrundade till den första decimalen eller, då det rör sig om specifika tullar, till den andra decimalen.

Article 6

Customs duties of a Jiscal nature

1. The provisions of paragraphs 1 to 3 of Ar ticle 4 shall also apply to customs duties of a fiscal nature, except as provided for in Proto col C.

2. The States Parties to this Agreement may replace a customs duty of a fiscal nature or the fiscal element of a customs duty by an internal tax.

Artikel 6 Fiskala tullar

1. Bestämmelserna i artikel 4, punkterna 1-3, i skall även tillämpas på tullar av fiskal karaktär, med undantag för vad som framgår av protokoll C.

2. De avtalsslutande staterna får ersätta en tull av fiskal karaktär eller det fiskala elementet i en tull med en intern avgift.

Article 7

Customs duties on exports and charges having equivalent effect

1. No new customs duty on exports or charge having equivalent effect shall be introduced in trade between the EFTA States and Poland.

2. The EFTA States shall abolish on the entry into force of the Agreement any customs duties on exports and any charges having equivalent effect, except as provided for in Annex VI.

Artikel 7

Exporttullar och avgifter med motsvarande verkan

1. Inga nya exporttullar eller avgifter med motsvarande verkan skall införas i handeln mellan EFTA-staterna och Polen.

2. EFTA-staterna skall, när avtalet träder i kraft, avveckla exporttullar och avgifter med motsvarande verkan, med undantag av de som föreskrivs i bilaga VI.

23

Prop. 1992/93:146

3. Poland shall progressively abolish any customs duties on exports and any charges having equivalent effect. Such duties and charges shall be eliminated at the latest on 1 January 1997.

3. Polen skall efterhand i ökande utsträckning avskaffa alla förekommande exporttullar och avgifter med motsvarande verkan. Sådana tullar och avgifter skall vara avlägsnade senast den 1 januari 1997.

Article 8

Quantitative restrictions on Imports and measures having equivalent effect

1. No new quantitative restriction on imports or measures having equivalent effect shall be introduced in trade between the EFTA States and Poland.

2. öuantitative restrictions and measures having equivalent effect on imports into the EFTA States shall be abolished on the date of entry into force of the Agreement, except as provided for in Annex VII.

3 öuantitative restrictions and measures having equivalent effect on imports into Poland of products originating in the EFTA States shall be abolished in accordance with the provisions and the timetable laid down in Annex VIII.

Artikel 8

Kvantitativa restriktioner på import och åtgärder med motsvarande verkan

1. Ingen ny kvantitativ importrestriktion el ler åtgärd med motsvarande verkan skall in föras i handeln mellan EFTA-staterna och Po len.

2. Kvantitativa restriktioner och åtgärder med motsvarande verkan på import till EFTA-staterna skall avvecklas när avtalet träder i kraft, med undantag av det som föreskrivs i bilaga VII.

3. Kvantitativa restriktioner och åtgärder med motsvarande verkan på import till Polen av produkter med ursprung i EFTA-staterna skall avvecklas i enlighet med bestämmelserna och tidtabellen i bilaga VIII.

Article 9

Quantitative restrictions on exports and measures having equivalent effect

1. No new quantitative restriction on exports or measures having equivalent effect shall be introduced in trade between the EFTA States and Poland.

2. öuantitative restrictions on exports from the EFTA States and measures having equivalent effect shall be abolished on the date of entry into force of the Agreement, except as provided for in Annex IX.

3. öuantitative restrictions on exports from Poland and measures having equivalent effect shall be abolished on the date of entry into force of the Agreement, except as provided for in Annex X.

Artikel 9

Kvantitativa restriktioner på export och åtgärder med motsvarande verkan

1. Ingen ny kvantitativ exportrestriktion eller åtgärd med motsvarande verkan skall införas i handeln mellan EFTA-staterna och Polen.

2. Kvantitativa restriktioner på export från EFTA-staterna och åtgärder med motsvarande verkan skall avvecklas den dag då avtalet träder i kraft, med undantag av det som föreskrivs i bilaga IX.

3. Kvantitativa restriktioner på export från Polen och åtgärder med motsvarande verkan skall avvecklas den dag då avtalet träder i kraft, med undantag av det som föreskrivs i bilaga X.

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Prop. 1992/93:146

Article 10

General exceptions

This Agreement shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security, the protection of health and life of humans, animals or plants and the environment; the protection of national treasures of artistic, historie or archaeological value; the protection of intellectual property: or rules relating to gold or silver. Such prohibitions or restrictions shall not, however, constitute a means of arbitrary discrimination or a disquised restriction on trade between the States Parties to this Agreement.

Artikel 10

Allmänna undantag

Detta avtal skall inte hindra sådana förbud eller restriktioner för import, export eller transitering som grundas på hänsyn till allmän moral, allmän ordning eller allmän säkerhet eller intresset att skydda människors och djurs hälsa och liv, att skydda växter och miljön, att skydda nationella skatter av konstnärligt, historiskt eller arkeologiskt värde, immateriell äganderätt, eller som hänför sig till föreskrifter rörande guld och silver. Sådana förbud eller restriktioner skall dock inte utgöra ett medel för godtycklig diskriminering eller innefatta en förtäckt begränsning av handeln mellan de avtalsslutande staterna.

Article 11 State monopolies

1. The States Parties to this Agreement shall ensure that any state monopoly of a commer cial character be adjusted, subject to the pro visions laid down in Protocol D, so that no discrimination regarding the conditions under which goods are procured and marketed will exist between nationals of the EFTA States and of Poland.

2. The provisions of this Article shall apply to any body through which the competent aut horities of the States Parties to this Agree ment, in law or in fact, either directly or indi rectly supervise, determine or appreciably in fluence imports or exports between the States Parties to this Agreement. These provisions shall likewise apply to monopolies delegated by the State to others.

Arfikel 11 Statliga monopol

1. De avtalsslutande staterna skall säkerställa att varje förekommande statligt handelsmonopol, med iakttagande av bestämmelserna i protokoll D, anpassas på sådant sätt att ingen diskriminering med avseende på villkoren för inköp och marknadsföring av varor skall föreligga mellan medborgare i EFTA-staterna och i Polen.

2. Bestämmelserna i denna artikel skall till-lämpas på varje organ genom vilket de avtalsslutande staternas berörda myndigheter, rättsligt eller i praktiken, direkt eller indirekt kontrollerar, styr eller märkbart påverkar import eller export mellan de avtalsslutande parterna. Dessa bestämmelser skall även tillämpas pä monopol med statlig koncession.

Article 12

Information procedure on draft technical regulations

1. The EFTA States and Poland shall notify each other at the earliest practicable stage and in accordance with the provisions laid down in Annex XI, of draft technical regulations and draft amendments thereto, which they intend to issue.

Arfikel 12

Iiiformalionsförfarande avseende förslag titl tekniska föreskrifier

1. EFTA-staterna och Polen skall underrätta varandra, på tidigast möjliga stadium och i enlighet med bestämmelserna i bilaga XI, om förslag till tekniska föreskrifter och ändringar i dessa som de avser utfärda.

25 Prop. 1992/93:146

2. The States Parties to this Agreement shall endeavour to implement this procedure within two years from the entry into force of the Agreement. If this does not turn out to be fully possible, the Joint Committee shal prolong this period.

2. De avtalsslutande staterna skall sträva efter att verkställa detta förfarande inom två år från avtalets ikraftträdande. Om detta inte visar sig helt möjligt skall Gemensamma kommittén förlänga denna period.

Article 13

Trade in agricultural products

1. The States Parties to this Agreement declare their readiness to foster, in so far as their agricultural policies allow, harmonious development of trade in agricultural products, taking into account its high importance for Polands economy.

2. In pursuance of this objective each indi-vudual EFTA States and Poland have concluded a bilateral arrangement providing for measures to facilitate trade in agricultural products.

3. The States Parties to this Agreement shall apply their regulations in veterinary, plant health and health matters in a non-discriminatory way and shall not introduce any new measures that have the effect on unduly obstructing trade.

Artikel 13

Handeln med jordbruksvaror

1. De avtalsslutande staterna förklarar sig beredda att, under hänsynstagande till sin jordbrukspolitik, främja en harmonisk utveckling av handeln med jordbruksvaror, med beaktande av dess stora betydelse för Polens ekonomi.

2. För att förverkliga detta syfte har varje enskild EFTA-stat och Polen ingått en bilateral överenskommelse om åtgärder för att underlätta handeln med jordbruksvaror.

3. De avtalsslutande staterna skall tillämpa sina veterinära, fytosanitära och sanitära bestämmelser på ett icke-diskriminerande sätt och skall inte vidta nya åtgärder som leder till att handeln otillbörligt hindras.

Article 14 Internal taxation

1. The States Parties to this Agreement shall refrain from any measure or practice of an internal fiscal nature establishing, whether directly or indirectly, discrimination between the products originating in an EFTA State and like products originating in Poland.

2. Products exported to the territory of one of the States Parties to this Agreement may not benefit from repayment of internal taxation in excess of the amount of direct or indirect taxation imposed on them.

Artikel 14 Intern beskattning

1. De avtalsslutande staterna skall inte vidta någon åtgärd eller tillämpa något förfarande av intern fiskal natur, som direkt eller indirekt innebär diskriminering mellan varor med ur sprung i en EFTA-stat och motsvarande varor med ursprung i Polen.

2. Varor som exporteras till en avtalsslu tande stats område får inte åtnjuta restitution av intern beskattning med högre belopp än det som svarar mot den beskattning som direkt el ler indirekt lagts på dem.

Article 15

Payments

1. Payments relating to trade in goods between an EFTA State and Poland and the trans-

Artikel 15

Betalningar

1. Betalningar som hänför sig till handeln mellan en EFTA-stat och Polen samt överfö-

26 Prop. 1992/93:146

fer of such payments to the territory of the State Party to this Agreement where the creditor resides shall be free from any restrictions.

2. The States Parties to this Agreement shall refrain from any exchange or administrative restrictions on the grant, repayment or acceptance of short and medium-term credits covering commercial transactions in which a resident participates.

3. Until a full convertibility of the Polish currency in the meaning of Article VIII of the Agreement of the International Monetary Fund is introduced. Poland reserves the right to apply exchange restrictions connected with the granting or taking up of short and medium-term credits to the extent permitted according to Poland's status under the IMF, provided that these restrictions are applied in a non-discriminatory manner as regards the origin of the products and that they are not applied only to specific products of kind of products.

ring av sådana betalningar till den avtalsslutande stats område där borgenären har sin hemvist skall inte vara underkastade restriktioner.

2. De avtalsslutande staterna skall inte tilllämpa några valutarestriktioner eller restrik-fioner av administrativ art när det gäller att bevilja, återbetala eller acceptera kort- och medelfristiga krediter som hänför sig till kommersiella transaktioner, vari en person med hemvist inom en avtalsslutande stats område deltar.

3. Fram till dess att full konvertibilitet enligt Internationella valutafondens (IMF) stadga, artikel VIII, införs för den polska valutan, förbehåller sig Polen rätten att tillämpa valuta-restrikfioner i samband med beviljande eller upptagande av kort- och medelfristiga krediter i den utsträckning som är tillåten enligt Polens status i IMF, under förutsättning att dessa restriktioner tillämpas på ett icke-diskriminerande sätt vad beträffar produkternas ursprung samt att de inte tillämpas endast i förhållande till särskilda produkter eller slag av produkter.

Article 16

Public procurement

1. The States Parties to this Agreement consider the effective liberalization of their respective public procurement märkets as a desirable and important objective of this Agreement.

2. As of the entry into force of this Agreement, the EFTA States shall grant Polish companies access to contract award procedures on their respective public procurement märkets according to the Agreement on Governmant Procurement of 12 April 1979, as amended by a Protocol of Amendments of 2 February 1987, negotiated under the auspices of the General Agreement on Tariffs and Trade. Poland shall, taking into account the restructuring and development process of its economy, gra-

Artikel 16

Offentlig upphandling

1. De avtalsslutande staterna betraktar en effektiv liberalisering av sina respektive marknader för offentlig upphandling som ett önskvärt och viktigt mål för detta avtal.

2. EFTA-staterna skall, när detta avtal träder i kraft, ge polska företag tillträde till upphandlingsförfaranden på sina respektive marknader för offentlig upphandling enligt den överenskommelse om statlig upphandling av den 12 april 1979, i ändrad lydelse enligt ett ändringsprotokoll av den 2 februari 1987 som framförhandlats inom ramen för Allmänna tull- och handelsavtalet. Polen skall, med hänsyn till omstruktureringen och utvecklingen av sin ekonomi, stegvis säkerställa att företag

27

Prop. 1992/93:146

dually ensure that companies from the EFTA States have access on the same principles to contract award procedures on its public procurement märket.

3. As soon as possible after the entry into force of the Agreement, the States Parties to this Agreement shall progressively develop and adjust the rules, conditions and practices governing the participation in public procure ment contracts, so as to ensure free access and transparency, and that there is no discrimina tion between potential suppliers from the Sta tes Parties to this Agreement. After a period of decreasing asymmetry in favour of Poland in their relations, a full balance of rights and obligations between the States Parties to this Agreement shall be established not later than at the end of the transitional period.

4. The Joint Committee shall recommend or agree, as appropriate, the practical modalities for this development including, inter alia, scope, timetable and rules to be applied, and désignation of entities awarding public procurement contracts, that is public authorities, public undertakings and private undertakings which have been granted special or exclusive rights.

5. The States Parties concerned shall endeavour to accede to the relevant Agreements ne-gofiated under the auspicies of the General Agreement on Tariffs and Trade.

från EFTA-staterna får tillträde enligt samma principer till upphandlingsförfaranden på dess marknad för offentlig upphandling.

3. Snarast möjligt efter det att avtalet har trätt i kraft skall de avtalsslutande staterna stegvis utveckla och anpassa reglerna, villkoren och förfarandena för deltagande i upphandlingar, så att fritt tillträde och öppenhet säkerställs och så att det inte förekommer någon diskriminering mellan möjliga leverantörer från de avtalsslutande staterna. Efter en period av minskande asymmetri till Polens fördel i deras förbindelser skall full balans mellan rättigheter och skyldigheter mellan de avtalsslutande staterna uppnås senast vid utgången av övergångsperioden.

4. Gemensamma kommittén skall, när så är lämpligt, rekommendera eller besluta om de praktiska åtgärderna för denna utveckling, däri inbegripet bl.a. omfattning, tidsplan och de regler som skall tillämpas samt angivande av de enheter som prövar anbud rörande offentliga upphandlingskontrakt, vilket innefattar upphandlingar av offentliga myndigheter, offentliga företag samt privata företag som erhållit särskilda eller exklusiva rättigheter.

5. Berörda avtalsslutande parter skall sträva efter att ansluta sig till relevanta avtal som framförhandlats inom ramen för Allmänna tull- och handelsavtalet.

Arficle 17

Protection of inlernational properly

1. The States Parties to this Agreement shall grant and ensure non-discriminatory protection of intellectual property rights, including measures for the grant and enforcement of such rights. The protection shall be gradually improved and, before 31 December 1996, shall be of a level similar to that prevailing in the area of the States Parties to this Agreement.

Artikel 17

Skydd för immateriell äganderätt

1. De avtalsslutande staterna skall ge och säkerställa ett icke-diskriminerande skydd för de rättigheter som hör till den immateriella äganderätten, inbegripet åtgärder för beviljande och hävdande av sådana rättigheter. Skyddet skall stegvis förbättras och skall före den 31 december 1996 vara på en nivå som motsvarar nivån i de avtalsslutande staternas områden.

28 Prop. 1992/93:146

2. The States Parties to this Agreement agree to comply before 31 December 1996 with the substantive standards of the mulfilateral agreements which are specified in Annex XII; they shall make best endeavours to adhere to them as well as to other mulfilateral agreements facilitating co-operation in the field of intellectual property rights, reserving the sovereign right of the States Parties to this Agreement to decide on it.

3. For the purpose of this Agreement, "intellectual property protection" includes in particular protection of copyright, comprising computer programmes and databases, and neighbouring rights, trademarks, geographical indications, industrial designs, patents, topographies of integrated circuits. as well as undisclosed information on know-how.

4. (a) The States Parties to this Agreement shall not grant treatment less favourable to na-fionals of each other in the field of intellectual property than that accorded to nationals of any other country. Any advantage, favour, privilege or immunity deriving from:

(i) bilateral agreements in force for a State Party to this Agreement at the entry into force of this Agreement as notified to the other States Parties by 1 January 1994,

(ii) existing and future mulfilateral agreements, including regional agreements on economic integration to which not all of the States Parties to this Agreement are Parties, may be exempted from this obligation, provided that it does not constitute an arbitrary or unjustifiable discrimination of nationals of the other States Parties. (b) Two or more States Parties to this Agreement may conclude further agreements exceeding the requirements of this Agreement, provided that such agreements shall be open to all other States Parties to this Agreement on terms equivalent to those under the agreements and that they shall be ready to enter into good faith negotiations to this end.

2. De avtalsslutande staterna är överens om att uppfylla de materiella bestämmelserna i de multilaterala överenskommelserna som anges i bilaga XII före den 31 december 1996. De skall i möjligaste mån ansluta sig till dessa överenskommelser liksom till andra multilaterala överenskommelser som underlättar samarbetet inom området för den immateriella äganderätten, med förbehåll åt de avtalsslutande parternas oinskränkta rätt att fatta beslut härom.

3. För detta avtals syfte skall "skydd för immateriell äganderätt" i synnerhet inbegripa skydd för upphovsrätt, innefattande datorprogram, databaser och närstående rättigheter, varumärken, geografiska ursprungsbeteckningar, mönster, patent, kretsmönster i halvledarprodukter samt skydd för företagshemligheter.

4. (a) De avtalsslutande staterna skall, inom området för immateriell äganderätt, inte ge en mindre fördelaktig behandling åt medborgare i annan avtalsslutande stat än den de ger åt medborgare i någon annan stat. En fördel, förmån, privilegium eller immunitet som grundar sig på:

(i) bilaterala överenskommelser som är i-kraft för en avtalsslutande stat vid detta avtals ikraftträdande och om vilka underrättelse lämnats till de andra avtalsslutande staterna senast den 1 januari 1993, (ii) gällande och framtida multilaterala överens- kommelser, däribland inbegripet regionala överenskommelser om ekonomiskt samarbete till vilka inte alla de avtalsslutande staterna är anslutna, får undantas från denna skyldighet, om det inte innbär en godtycklig eller oförsvarlig diskriminering av de andra avtalsslutande staternas medborgare.

(b) Två eller flera avtalsslutande stater får sluta ytterligare överenskommelser som går utöver kraven i detta avtal, under förutsättning att sådana överenskommelser är öppna för alla de andra avtalsslutande staterna på villkor motsvarande dem som gäller enligt överenskommelserna och att de är beredda att med god vilja föra förhandlingar i detta syfte.

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5. The States Parties to this Agreement shall ensure in their national laws that compulsory licensing of patents shall be non-exclusive, non-discriminatory, subject to compensation commensurate with the märket value for the licence of the patent and to judicial review. The scope and duration of such licence shall be limited to the purpose for which it was granted. Licences granted on the ground of non-working shall be used only to the extent necessary to satisfy the local märket on reasonable commercial terms.

6. The States Parties to this Agreement shall ensure that the procedures for grant or registration or maintenance of intellectual property rights and the enforcement procedures be fair and équitable. They shall not be unnecessarlly complicated and costly, or entail unreasonable time limits or unwarranted delays. Enforcement provisions shall include in particular injunctions, damages adequate to compensate for the injury suffered by the right holder, as well as provisional measures, including inaudita altera parte ones.

7. (a) The States Parties to this Agreement shall establish appropriate modalities for technical assistance and co-operation of their respective authorities. To this end, they shall coordinate efforts with relevant intemational organizations, such as the World Intellectual Property Organization (WIPO) and the European Patent Organisation (EPO).

(b) The States Parties to this Agreement agree to promptiy hold expert consultations, at the request of any State Party to this Agreement, on activities relating to the existing or to future intemational conventions on harmonization, administration and enforcement of intellectual property and on activities in intemational organizations, such as the General Agreement on Tariffs and Trade and the World Intellectual Property Organization, as well as relations of States Parties with third countries on matters concerning intellectual property.

5. De avtalsslutande staterna skall i sin lagstiftning säkerställa att tvångslicenser av patent är icke-exklusiva, icke-diskriminerande, underkastade rätt till ersättning i proportion till marknadsvärdet för licens av patentet samt kan bli föremål för prövning av domstol. Omfattningen och varaktigheten av en sådan licens skall vara begränsad till det syfte för vilket den beviljats. Tvångslicens på den grund att den uppfinning som omfattas av patentet inte utövas skall bara utnyttjas i den omfattning som är nödvändig för att tillgodose den lokala marknaden på rimliga kommersiella villkor.

6. De avtalsslutande staterna skall säkerställa att förfarandet vid beviljande, registrering och vidmakthållande av de immateriella äganderätterna och att förfarandet vid hävdande av dessa rättigheter är skäligt och rättvist. Förfarandena skall inte vara onödigt komplicerade eller kostsamma, eller vara förenade med orimliga tidsgränser eller obefogade dröjsmål. Bestämmelserna om hävdande av rättigheterna skall i synnerhet innehålla förbudsförelägganden, rätt till fullgod ersättning för skada som rättighetshavaren lidit, samt interimistiska åtgärder, inbegripet möjligheten att vidta åtgärden utan att motparten har beretts tillfälle att yttra sig.

7 (a) De avtalsslutande staterna skall träffa överenskommelse om lämpliga åtgärder för tekniskt bistånd och samarbete mellan myndigheterna i de avtalsslutande parterna. För detta ändamål skall de samordna sina insatser med vissa internationella organisationer, som Världsorganisationen för den intellektuella äganderätten (WIPO) och Europeiska patentorganisationen (EPO).

(b) De avtalsslutande staterna är överens om att, på begäran av en avtalsslutande part, genast hålla expertsamråd i frågor som hör till gällande eller framtida internationella konventioner om harmonisering, handhavande och hävdande av den immateriella äganderätten och i frågor om verksamheten i internationella organisationer, som Allmänna tull- och handelsavtalet och Världsorganisationen för den intellektuella äganderätten samt i frågor om sina förhållanden till tredje land i frågor rörande den immateriella äganderätten.

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Prop. 1992/93:146

Article 18

Rules of competition concerning undertakings

1. The following are incompatible with the proper functioning of this Agreement in so far as they may affect trade between an EFTA State and Poland:

(a) all agreements between undertakings, decisions by associations of undertakings and concerted practices between undertakings which have as their object or effect the prevention, restriction or distortion of competition;

(b) abuse by one or more undertakings of a dominant position in the territories of the States Parties as a whole or in a substantial part thereof.

2. These provisions shall also apply to the activities of public undertakings and undertakings for which the Parties grant special or exclusive rights, in so far as application of these provisions does not obstruct the performance, in law or fact, of their particular public tasks.

3. If a State Party to this Agreement considers that a given practice is incompafible with this Article, it may take appropriate measures it considers necessary to deal with the serious difficulties resulting from the practices in question under the conditions and in accordance with the procedures laid down in Article 25.

Arfikel 18

Konkurrensregler rörande företag

1. Följande förfaranden är oförenliga med en störningsfri tillämpning av detta avtal i den mån de kan påverka handeln mellan en EFTA- stat och Polen:

a) avtal mellan företag, beslut av företagssammanslutningar och samordnade förfaranden mellan företag, vilka har till syfte eller följd att konkurrensen hindras, begränsas eller snedvrids,

b) missbruk från ett eller flera företags sida av en dominerande ställning inom de avtalsslutande staternas hela territorium eller en väsentlig del därav.

2. Dessa bestämmelser skall också vara tilllämpliga på verksamheten hos offentliga företag och företag som de avtalsslutande staterna beviljar särskilda eller exklusiva rättigheter i den mån tillämpningen av dessa bestämmelser inte rättsligt eller i praktiken hindrar att deras särskilda offentliga uppgifter fullgörs.

3. Om en avtalsslutande stat anser att ett visst förfarande är oförenligt med bestämmelserna i denna artikel, får den avtalsslutande staten vidta sådana åtgärder som den anser nödvändiga för att hantera de allvarliga svärigheter som följer av förfarandena ifråga enligt de villkor och i enlighet med de förfaranden som är fastställda i artikel 25.

Article 19 State aid

1. Any aid granted by a State Party to this Agreement or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it may affect trade between an EFTA State and Poland, be incompatible with the proper functioning of this Agreement.

2. Any practices contrary to paragraph 1 should be assessed on the basis of the criteria set out in Annex XIII.

Artikel 19 Statsstöd

1. Stöd som ges av en avtalsslutande stat eller genom statliga medel i någon form och som snedvrider eller hotar att snedvrida konkurrensen genom att gynna vissa företag eller viss produktion skall, i den mån det kan påverka handeln mellan en EFTA-stat och Polen, vara oförenligt med en riktig tillämpning av detta avtal.

2. Bedömningar av om ett förfarande strider mot punkt 1 skall baseras pä de kriterier som anges i bilaga XIII.

31 Prop. 1992/93:146

3. For the purpose of applying the provi sions of paragraph 1, Poland may until 31 De cember 1996 grant aid with a higher intensity than would be tolerated for EFTA States ac cording to the criteria set out in Annex XIII, with a view to promote its economic reform and development. The Joint Committee may, taking into account the economic situation of Poland, decide on a possible prolongation of the application of this provision.

4. The States Parties to this Agreement shall ensure transparency of state aid measures by exchanging information as provided for in Annex XIV. The Joint Committee shall within one year after the entry into force of the Agreement, adopt the necessary rules for the implementation of this paragraph.

5. If a State Party to this Agreement considers that a given practice is incompatible with paragraph 1, it may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 25.

3. När det gäller tillämpningen av bestämmelserna i punkt 1, får Polen fram till den 31 december 1996 ge stöd på en högre nivå än vad som skulle vara tillåtet för EFTA-stater enligt de kriterier som anges i bilaga XIII med syfte att främja sin ekonomiska omstrukturering och utveckling. Gemensamma kommittén får. med hänsyn till den ekonomiska situationen i Polen, besluta om en möjlig förlängning av denna bestämmelse.

4. De avtalsslutande staterna skall säkerställa insyn i fråga om offentliga stödåtgärder genom informationsutbyte på det sätt som framgår av bilaga XIV. Gemensamma kommittén skall inom ett år efter avtalets ikraftträdande anta nödvändiga regler för verkstållandet av denna punkt.

5. Om en avtalsslutande stat anser att ett visst förfarande är oförenligt med punkt 1, får den vidta lämpliga åtgärder enligt de villkor och i enlighet med de förfaranden som är fastställda i artikel 25.

Article 20

Dumping

If an EFTA State finds that dumping within the meaning of Aticle VI of the General Agreement on Tariffs and Trade is taking place in its trade with Poland, or if Poland finds that dumping within this meaning is taking place in its trade with an EFTA State, the State Party concerned may take appropriate measures against this practice in accordance with the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade and with the procedure laid down in Article 25.

Artikel 20

Dumpning

Om en EFTA-stat anser att dumpning förekommer i handeln med Polen enligt artikel VI i Allmänna tull- och handelsavtalet eller om Polen anser att dumpning enligt den nämnda artikeln förekommer i handeln med en EFTA-stat, får den berörda avtalsslutande staten vidta lämpliga motåtgärder enligt avtalet angående tillämpningen av artikel VI i Allmänna tull- och handelsavtalet samt enligt de förfaranden som framgår av artikel 25.

Article 21

Emergency action on imports of particular products

Where any product is being imported in such increased quantities and under such conditions as to cause, or threaten to cause:

Artikel 21

Nödåtgärder vid import av vissa varor

När en vara importeras i sådana ökade kvantiteter och på sådana villkor som förorsakar eller hotar att förorsaka

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Prop. 1992/93:146

(a) serious injury to domestic producers of like or directly competifive products in the territory of the importing State Party to this Agreement, or

(b) serious disturbances in any sector of the economy or difficulties which could bring about serious deterioration in the economic situation of a region,

the State Party concerned may take appropriate measures under the conditions and in accordance with the procedure laid down in Article 25.

a) allvarlig skada för inhemska producenter av liknande eller direkt jämförbara varor inom den importerande avtalsslutande statens område, eller

b) allvarliga störningar i en sektor av näringslivet eller svårigheter som kan yttra sig i en allvarlig försämring av det ekonomiska läget inom en viss region,

får den berörda avtalsslutande staten vidta lämpliga åtgärder på de villkor och enligt de förfaranden som framgår av artikel 25.

Article 22 Structural adjustment

1. Exceptional measures of limited duration which derogate from the provisions of Article 4 may be taken by Poland in the form of increased customs duties.

2. These measures may only concern infant industries, or certain sectors undergoing restructuring or facing serious difficulties, particularly where these difficulties produce important social problems.

3. Customs duties on imports applicable in Poland to products originating in the EFTA States, introduced by these measures may not exceed 25% ad valorem and shall maintain an element of preference for products originating in the EFTA States. The total value of imports of the products which are subject to these measures may not exceed 15% of total imports of industrial products from the EFTA States, as defined in Article 2, during the last year for which statistics are available.

4. These measures shall be applied for a period not exceeding five years unless a longer duration is authorized by the Joint Committee. They shall cease to apply at the latest at the expiration of the transitional period.

5. No such measures can be introduced in respect of a product if more than three years have elapsedsince the elimination of all duties and quantitative restrictions or charges or measures having equivalent effect concerning that product.

Artikel 22 Strukturell anpassning

1. Särskilda åtgärder av begränsad varaktighet som avviker från bestämmelserna i artikel 4 får vidtas av Polen i form av en höjning av tullarna.

2. Dessa åtgärder får endast hänföra sig till nyetablerade industriföretag eller till vissa industrisektorer som är under omstrukturering eller som är utsatta för allvarliga svårigheter, särskilt där dessa svårigheter skapar avsevärda sociala problem.

3. Importtullar, som tillämpas i Polen på varor som har sitt ursprung i EFTA-stater och som införs genom dessa åtgärder, får inte överstiga 25 procent av importvärdet och skall innehålla ett mått av preferens för varor som har sitt ursprung i EFTA-staterna. Det totala värdet av importen av de varor som är underkastade dessa åtgärder får inte överstiga 15 procent av den totala importen från EFTA-staterna av industrivaror, enligt definitionen i artikel 2, under det senaste år för vilket statistik finns tillgänglig.

4. Dessa åtgärder får tillämpas under en period av högst fem år, om inte Gemensamma kommittén godkänner en längre period. Deras tillämpning skall upphöra senast vid övergångsperiodens utgång.

5. Sådana åtgärder får inte införas för en vara om mer än tre år har gått sedan alla tullavgifter och kvantitativa restrikfioner eller avgifter eller åtgärder med motsvarande verkan med avseende på denna vara har avskaffats.

3 Riksdagen 1992/93. 1 saml. Nr 146

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6. Poland shall inform the Joint Committee of any exceptional measures it intends to take and, at the request of the EFTA States, consultations shall be held in the Joint Committee on such measures and the sectors to which they apply before they are applied. When taking such measures Poland shall provide the Joint Committee with a schedule for the elimination of the'customs duties introduced under this Article. This schedule shall provide for a phasing out of these duties starting at the latest two years after their introduction, at equal annual råtes. The Joint Committee may decide on a different schedule.

6. Polen skall informera Gemensamma kommittén om varje särskild åtgärd som man avser att vidta, och på begäran av EFTA-staterna skall, innan åtgärderna införs, överläggningar äga rum inom Gemensamma kommittén om dessa åtgärder och om de sektorer som berörs av åtgärderna. När Polen vidtar sådana åtgärder, skall Polen lämna Gemensamma kommittén en tidsplan för avskaffandet av de tullar som införts med stöd av denna artikel. Tidsplanen skall innehålla en gradvis avveckling av dessa tullar i lika stora årliga steg med början senast två år efter deras införande. Gemensamma kommittén kan fatta beslut om en avvikande tidsplan.

Article 23

Re-export and serious shortage

Where compliance with the provisions of Articles 7 and 9 leads to: ■ • '

(a) re-export towards a third country against which the exporting State Party to this Agreement maintains for the product concerned quantitative export restrictions, export duties or measures or charges having equivalent effect; or ■

(b) a serious shortage, or threat thereof, of a product essential to the exporting State Party to this Agreement;

and where the situations referred to above give rise or are likely to give rise to major difficulties for the exporting Party, that State Party may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 25.

Artikel 23

Reexport och allvarliga brislsttuaiioner

När uppfyllandet av bestämmelserna i artiklarna 7 och 9 leder till

a) reexport till ett tredje land mot vilket den exporterande avtalsslutande staten, för varan ifråga, upprätthåller kvantitativa exportre striktioner, exporttullar eller åtgärder eller av gifter med motsvarande verkan, eller

■ ■/ - ■

b) en allvarlig' bristsituation, eller hot därom, för en vara av väsentlig betydelse för den exporterande avtalsslutande staten,

och när de ovan angivna förhållandena orsakar eller sannolikt kan orsaka betydande svårigheter tör den exporterande avtalsslutande staten, får denna vidta lämpliga åtgärder på de villkor och enligt de förfaranden.som framgår av artikel-25.

Article 24 ,

Balance öf payments difficulties

1. Where an EFTA State or Poland is in ser rious balance of payments difficulties, pr under imminent threat thereof, the EFTA State or Poland, as the case may be, may, in accordance with the conditions established under the General Agreement on Tariffs and Trade, adopt trade restrictive measures, which shall be of limited duration and may not go beyond what is necessary to remedy the balance of

Artikel 24

Betalningsbatanssvårigheter

1. När en EFTA-stat eller Polen har allvarliga svårigheter beträffande sin betalningsbalans eller hotas av nära förestående svårigheter av detta slag, får EFTA-staten eller Polen, allt efter omständigheterna, i enlighet med villkoren i AUmänna tull- och handelsavtalet införa handelsbegränsande åtgärder som skall vara av begränsad varaktighet och får inte gå utöver vad som är nödvändigt för att avhjälpa

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Prop. 1992/93:146

payments situation. The measures shall be progressively relaxed as balance of payments conditions improve and they shall be eliminated when conditions no longer justify this maintenance. The EFTA State or Poland, as the case may be, shall inform the other States Parties to this Agreement and the Joint Committee forthwith of their introduction and, whenever practicable, of a time schedule for their removal.

2. The State Parties fo this Agreement shall, nevertheless, endeavour to avoid the imposition of restrictive nieasures for balance of pay-ments-purposes.

betalningsbalanssituationen. Åtgärderna skall gradvis mildras efterhand som villkoren för betalningsbalansen förbättras och avskaffas när omständigheterna inte längre motiverar att de bibehålls. EFTA-staten eller Polen, vilkendera som är berörd, skall genast underrätta övriga avtalsslutande parter och Gemensamma kommittén om införandet av åtgärderna och, när detta är möjligt, om en tidsplan för deras avveckling.

2. De avtalsslutande staterna skall emellertid sträva efter att undvika att införa handelsbegränsande åtgärder för ändamål som rör betalningsbalansen.

Article 25

Procedure for the application of safeguard measures

1. Before initiating the procedure forthe ap plication of safeguard measures set out in this Article, the States Parties to this Agreement shall endeavour to solve any differences bet ween them through direct consultations, and inform the other States Parties to this Agree ment thereof.

2. Without prejudice to paragraph 6 of this Article, a State Party to this Agreement which considers resorting to . safeguard measures shall promptiy .notify the other States Parties to this Agreement and the Joint Committee thereof and supply all relevant information. Consultations between the States Parties to this Agreement shall take place without delay in the Joint,Commiftee with a view to finding a commonly acceptable solution.

3. (a) As regards Articles 18 and 19, the States Parties concerned shall give to the Joint Committee all the assistance required in order to examine the caseand-, where appropriate, eUminate the practice objected to. Ifthe State Party in question fails to put an end to the practice objected to. If the State Party in question fails to put an end to the practic&objectied to within the period fixed by.the,Joint Com: mittee or if the Joint Committee fails to reach an agreement within three months of the matter being referred to it, the State Party concerned may adopt the appropriate measures to

Arfikel 25

Förfarande för tillämpning av skyddsåtgärder

1. Innan förfarandet för tillämpning av skyddsåtgärder som beskrivs i denna artikel inleds, skall de avtalsslutande staterna be möda sig om att lösa alla tvister mellan sig ge nom direkt samråd och informera de andra av talsslutande staterna om detta.

2. Utan att inverka på punkt 6 i denna artikel skall en avtalsslutande stat som avser att tillgripa skyddsåtgärder omedelbart underrätta de andra avtalsslutande staterna och Gemensamma kommittén om detta samt tillhandahålla all relevant information. Samråd mellan de avtalsslutande staterna skall utan dröjsmål äga rum i Gemensamma kommittén för att finna en ömsesidigt godtagbar lösning.

3. a) Vad gäller artiklarna 18 och 19.skall de berörda avtalsslutande staterna lämna Gemensamma kommittén allt nödvändigt bistånd för en undersökning av saken och, där det är lämpligt, undanröja det påtalade förfarandet. Om ifrågavarande avtalsslutande, stat inte undanröjt det påtalade förfarandet inom. den av Gemensamma kommittén utsatta tidsfristen, eller om Gemensamma kommittén inte lyckas med att. åstadkomma en överenskommelse inom tre månader från det att problemet hänskjutits till den,-får den berörda avtalsslutande staten vidta lämpliga åtgärder för att komma

35 Prop. 1992/93:146

deal with the difficulties resulting from the practice in question.

(b) As regards Articles 20, 21 and 23, the Joint Committee shall examine the case or the situation and may take any decision needed to put an end to the difficulties notified by the State Party concerned. In the absence of such a decision within thirty days of the matter being referred to the Joint Committee, the State Party concerned may adopt the measures necessary in order to remedy the situafion.

(c) As regards Article 31, the State Party concerned may take appropriate measures after the consultations have been concluded or a period of three months has elapsed from the date of notification.

4. The safeguard measures taken shall be notified immediately to the States Parties to this Agreement and to the Joint Committee. The measures shall be restricted with regard to their extent änd to their duration to what is strictiy necessary in order to rectify the situation giving rise to their application and shall not be in excess of the injury caused by the practice or the difficulty in question. Priority shall be given to such measures as will least disturb the funcfioning of the Agreement. The measures taken by Poland against an action or an omission of an EFTA State may only affect the trade with that State. The measures taken against an action or omission of Poland may be only taken by that or those EFTA States the trade of which is affected by the said action or omission.

5. The safeguard measures taken shall be the object of regular consultations within the Joint Committee with a view to their relaxation, substitution or abolition as soon as possible.

6. Where exceptional circumstances requiring immediate acfion make prior examination impossible, the State Party concerned may, in the cases of Articles 20, 21 and 23 and in cases of State aid haVing a direct and immediate inci-dence on trade between the States Parfies, apply forthwith the precautionary measures strictiy necessary to remedy the situation: The measures shall be notified without delay and

tillrätta med de svårigheter som följer av det påtalade förfarandet.

b) Vad gäller artiklarna 20, 21 och 23 skall Gemensamma kommittén undersöka saken eller situationen och får fatta varje nödvändigt beslut för att undanröja de svårigheter som vederbörande avtalsslutande stat underrättat om. Om det inom trettio dagar från det att problemet hänskjufits fill Gemensamma kommittén inte har fattats något beslut, får den berörda avtalsslutande staten vidta de åtgärder som krävs för att rätta fill situationen.

c) Vad gäller arfikel 31 får den berörda avtalsslutande staten vidta lämpliga åtgärder efter det att samrådsförfarandet har avslutats eller tre månader har gått från dagen för underrättelsen.

4. De avtalsslutande staterna och Gemensamma kommittén skall omedelbart underrättas om de skyddsåtgärder som vidtagits. Åtgärdernas omfattning och varaktighet av dessa skall begränsas till vad som är absolut nödvändigt för att rätta till det förhållande som motiverade deras tillämpning och skall inte gå utöver den skada som orsakats av förfarandet eller svårigheten ifråga. I första hand skall sådana åtgärder vidtas som medför den minsta störningen i tillämpningen av avtalet: De åtgärder som Polen vidtar mot en åtgärd eller én underlåtenhet från en EFTA-stats sida får endast påverka handeln med denna stat. De åtgärder som vidtas mot en åtgärd eller en underlåtenhet från Polens sida får endast vidtas av den eller de EFTA-stater vilkas handel berörs av nämnda åtgärd eller underlåtenhet.

5. Vidtagna skyddsåtgärder skall bli föremål för regelbundna samråd i Gemensamma kommittén, i syfte att snarast möjligt mildra dem, ersätta dem eller att upphäva dem. '

6. När exceptionella förhåUanden, som kräver omedelbart ingripande, gör en föregående undersökning omöjlig, får den berörda avtalsslutande staten, i de fall som avses i artiklarna 20, 21 och 23, och i fall då statsstöd har en direkt och omedelbar effekt på handeln riiellan de avtalsslutande parterna, genast vidta de säkerhetsåtgärder som är absolut nödvändiga för att rätta till situationen. Underrättelse om

36 Prop. 1992/93:146

consultations between the States Parfies to this Agreement shall take place as soon as possible within the Joint Committee.

åtgärderna skall ske utan dröjsmål. Samråd mellan de avtalsslutande staterna skall så snart som möjligt äga rum i Gemensamma kommittén.

Article 26

Security exceptions

Nothing in this Agreement shall prevent a State Party to this Agreement from taking any measures which it considers neccessary:

(a) to prevent the disclosure of information contrary to its essential security interests;

(b) for the protection of its essential security interests or for the implementafion of intemational obligations or national policies

(i) felating to the traffic in arms, ammunition and implements of war, provided that such measures do not impair the conditions of competition in respect of products not intended for specifically military purposes, and to such traffic in other goods, materials and services as is carried on directly or indirectly for the purpose of supplying a military establishment; or (ii) relating to the non-proliferatiön of biological and chemical weapons, nuclear weapons or other nuclear explosive devices; or (iii) taken in time of war or serious intemational tension constitiifing threat of war.

Artikel 26

Undantag av säkerhetsskäl

Ingenting i detta avtal skall hindra en avtalsslutande stat från att vidta de åtgärder som den anser nödvändiga

a) för att hindra att sådan information avslöjas som strider mot dess väsentliga säkerhetsintressen, . , .1

b) för att skydda sina väsentliga säkerhetsintressen, eller för att uppfylla internafionella förpliktelser eller genomföramafionell politik,

i) som hänför sig till handel med vapen, ammunition och krigsmateriel, förutsatt att sådana åtgärder inte skadar konkurrensvillkoren för varor som inte är avsedda speciellt för militära ändamål, och till sådan handel med andra varor, material och tjänster som bedrivs direkt eller indirekt i,syfte att täcka behoven vid en militär anläggning, eller

ii) som hänför sig till förbud mot spridning av biologiska och kemiska vapen, kärnvapen eller andra nukleära explosiva anordningar, eller iii) som vidtas i krigstid eller vid annan allvarlig internationell spänning som utgör krigshot.

Article 27

The Joint Committee

1. The implementation of this Agreement shall be supervised and administered by the Joint Committee established under the Gothenburg Declaration.

2. For the purpose of the proper implementation of the Agreement, the States Parties to this Agreement shall exchange information and, at the request of any State Party to this Agreement, shall hold consultations within

Artikel 27 Gemensamma kommittén

1. Tillämpningen av detta avtal skall överva kas och administreras av en gemensam kom mitté som upprättats i enlighet med Göte- borgsdeklärationen.

2. För att säkerställa en riktig tillämpningav avtalet skall de avtalsslutande staterna utbyta information och, på begäran av én avtalsslu tande stat, safnråda inom Gemensamma kom mittén. Kommittén skall se över möjlighe-

37

Prop. 1992/93:146

the Joint Committee. The Committee shall keep under review the possibility of further removal of the obstacles to trade between the EFTA States and Poland.

3. The Joint Committee may take decisions in the cases provided for in this Agreement. On other matters the Committee may make recommendations. i , •

terna till fortsatt avveckling av handelshindren mellan EFTA-staterna och Polen.

3. Kommittén får besluta i de fall som föreskrivs i detta avtal. I andra frågor får kommittén avge rekommendationer.

Arficle 28

Procedures of the Joint Committee

'1. For the proper implementation of this Agreement, the Joint Committee shall, meet whenever necessary but at least once a year. Each State Party to this Agreement may request that a meeting be held.

2. The Joitit Committee shall äct by common agreement. ■ >

3. If a representative in the Joint Committee of a State Party to this Agreement has accepted a decision subject to the fulfilment of constitutional requirements, the decision shall enter into force, if no later date is contained therein, on the day the withdrawal of the reservafion is notified.

4. The Joint Committee shall adopt its rules of procedure which shall, inter alia, contain provisions for convening meefings and for the désignation of the Chairman and his term of office.

5. The Joint Coihmittee may decide to set up such sub-committees and working parties as it considers necessary to assist it in accom-plishing its tasks.

Artikel 28

Gemensamma komnutténs arbetsordning

1. För att säkerställa en riktig fillämpning av detta avtal skall Gemensamma kommittén sammanträda när det är nödvändigt, dock minst en gång om året. Varje avtalsslutande stat får begära att möte hålls.

2. Gemensamma kommittén skall uttala sig enhälligt.

3. Om en representant för en avtalsslutande stat har godtagit ett beslut i Gemensamma kommittén med förbehåll för att de konstitutionella kraven måste uppfyllas, skall beslutet träda i kraft, om inte något senare datum anges, den dag då parten meddelar att förbehållet hävts.

4. Gemensamma kommittén skall anta sin arbetsordning, som bland annat skall innehålla bestämmelser rörande sammankallande av möten, val av ordförande och dennes mandattid.

5.. Gemensamma kommittén får besluta att upprätta de underkommittéer och arbetsgrupper som den anser nödvändiga för att biträda den vid fullgörandet av dess uppgifter.

Article 29

Evolutionary clause

1. Where a State Party to this Agreement considers that it would be useful iii the interests of the economies of the States Parties tö this Agreement to develop and deepeii the relations established by the Agreement by extending them to fields not covered thereby, it shall submit a ieasoned request to the States Parties to this Agreement. The States Parties to this Agreement may instruct the Joint Com-

Arfikel29

UtveckUngsklausul

1. När en avtalsslutande stat anser att det skulle vara av intresse för ekonomierna i de avtalsslutande staterna att utveckla och fördjupa de förbindelser som upprättas genom detta avtal genom att utvidga dem till områden som inte täcks av avtalet, skall den till de avtalsslutande staterna överlämna en begäran méd angivande av skäl. De avtalsslutande staterna får uppdra åt Gemensamma kommittén

38 Prop. 1992/93:146

mittee to examine this request and, where appropriate, to make recommendations to them, particularly with a view to opening negotiations.

2. Agreements resulting from the procedure referred to in paragraph 1 will be subject to ratification or approval by the the States Parties to this Agreement in accordance with their own procedures.

att pröva denna begäran och att, i förekommande fall, avge rekommendationer till dem, särskilt med tanke på att inleda förhandlingar.

2. De avtal som följer av förfarandet enligt punkt 1 skall bli föremål för ratifikation eller godkännande av de avtalsslutande staterna i enlighet med deras egna förfaranden.

Article 30

Services and investment

1. The States Parties to this Agreement recognize the growing importance of certain areas, such as services and investments. In their efforts to gradually develop and broaden their co-operation, in parficular in the context of European integration, they will co-operate with the aim of achieving a progressive liberalization and mutual.opening of märkets for investments and trade in services, taking into account relevant GATT work.

2. The EFTA States and Poland will discuss in the Joint Committee the possibilities to extend tiieir trade relations to the fields of foreign direct investment and trade in services.

Artikel 30

Tjänster och investeringar

1. De avtalsslutande staterna erkänner den ökande betydelsen av vissa områden såsorri tjänster och investeringar. 1 sin strävan att gradvis utveckla och bredda sitt samarbete, särskilt inom ramen för europeisk integration, kommer de att samarbeta i syfte att uppnå efi stegvis liberalisering och ett ömsesidigt öppnande av marknader för investeringar och utbyte av tjänster med hänsynstagande till relevant arbete inom GATT.

2. EFTA-staterna och Polen kommer att i Gemensamma kommittén diskutera möjligheterna att utvidga sina handelsförbindelser till att omfatta utländska direkta investeringar och handel med tjänster.

Article 31

Fulfilment of obligations

1. The States Parties to this Agreement shall take all necessary measures to ensure the achievement of the objectives of the Agreement and the fulfilment of their obligations under the Agreement.

2. If an EFTA State considers that Poland has, or if Poland considers that an EFTA State has failed to fulfil an obligation under this Agreement, the State Party concerned may take the appropriate measures under the conditions and in accordance with the procedures laid down in Article 25.

Arfikel 31

FuUgörande av förpliktelser

1. De avtalsslutande staterna skall vidta nödvändiga åtgärder för att säkerställa att av talets syften förverkligas och förpliktelserna enligt avtalet fullgörs.

2. Om en EFTA-stat anser att Polen, eller om Polen anser att en EFTA-stat, har försum mat att fullgöra en förpliktelse enligt detta av tal, får den berörda avtalsslutande staten vidta lämpliga åtgärder på de villkor och enligt de förfaranden som framgår av artikel 25.

39 Prop. 1992/93:146

Article 32

Annexes and Protocols

The Annexes and the Protocols to this Agreement are an integral part of it. The Joint Committee may decide to amend the Annexes, and Protocols A and B.

Artikel 32

Bilagor och protokoU

Bilagorna och protokollen till detta avtal utgör en integrerad del av detta. Gemensamma kommittén kan besluta om ändringar i bilagorna och protokollen A och B.

Article 33

Trade relations governed by other Agreements

1. This Agreement applies to trade relations between, on the one side, the individual EFTA States and, on the other side, Poland, but not to the trade relations between individual EFTA States, unless otherwise provided for in this Agreement.

2. (a) The Agreement between Finland and Poland on the Recipröcal Removal of Obstac les to Trade, signed on 29 September 1976, as amended (hereinafter referred to as the Fin land-Poland Agreement), shall remain in force until the substance of the mutual benefits granted by that Agreement to its Parties has been fully overtaken by the present Agree ment.

At that stage the Finland-Poland Agreement will terminated by a joint decision of Finland and Poland. The other States Parties to the present Agreement shall be nofified of this decision without delay

(b) The provisions of Arficles 7,8,9,11,12, 13, 14, 15, 16, 17, 18, 19, 20, 22, 23, 29, and 30 of the present Agreement shall also apply, mutatis mutandis, to the trade between Finland and Poland under the Finland-Poland Agreement.

(c) Specific rules on the implementation of this Article are comtained in Annexes XV and XVI to the present Agreement.

Arfikel 33

Handelsförbindelser som regleras genom andra avtal

1. Detta avtal är fillämpligt på handelsförbindelserna mellan, å ena sidan, de enskilda EFTA-staterna och, å andra sidan. Polen, men inte på handelsförbindelserna mellan de enskilda EFTA-staterna, om inte annat föreskrivs i detta avtal.

2. a) Avtalet mellan Finland och Polen om det ömsesidiga borttagandet av handelshinder, undertecknat i Helsingfors den 29 september 1976, i dess ändrade lydelse (nedan kallat Fin-land-Polen-avtalet) skall förbli i kraft fram till det att det materiella innehållet i de ömsesidiga fördelar som genorri det avtalet ges till dess parter till fullo har övertagits av det föreliggande avtalet.

När sä skett skall Finland-Polen-avtalet upphävas genom en gemensam förklaring av Finland och Polen. De övriga parterna i det här föreliggande avtalet skall omedelbart notifieras om detta beslut.

(b) Bestämmelserna i artiklarna 7, 8, 9, 11, 12, 13,14, 15, 16, 17, 18, 19, 20, 22, 23, 29 och 30 i detta avtal skall äga motsvarande tillämp ning på handeln mellan Finland och Polen en ligt Finland-Polen-avtalet.

(c) särskilda bestämmelser om tillämp ningen av denna artikel finns i bilagorna XV. och XVI till föreliggande avtal.

Article 34

Customs unions, free trade areas and frontier trade

This Agreement shall not prevent the maintenance or establishment of customs unions,

Artikel 34

Tullunioner, frihandelsområden och gränstrafik

Detta avtal skall inte utgöra hinder mot att tullunioner, frihandelsområden eller överens-

40

Prop. 1992/93:146

free trade areas or arrangements for frontier trade to the extent that these do not negatively affect the trade regime and in particular the provisions concerning rules of origin provided for by this Agreement.

kommelser om gränstrafik bibehålls eller upprättas, i den mån dessa inte negativt påverkar den ordning för handeln som avses i detta avtal och särskilt reglerna rörande ursprung.

Article 35

Territorial application

This Agreement shall apply to the territories of the States Parties to the Agreement. .

Artikel 35

TerritorieU tillämpning

Detta avtal skall tillämpas på de avtalsslutande staternas territorium.

Article 36

Amendments

Amendments to this Agreement other than those referred to in paragraph 3 of Article 27 which are approved by the Joint Committee shall be submitted to the States Parties to this Agreement for acceptance and shall enter into force if accepted by all the States Parties to this Agreement. The instruments of acceptance shall be deposited with the Depository.

Artikel 36

Ändringar

Andra ändringar i detta avtal än sådana som nämns i artikel 27 punkt 3 vilka godkänts av Gemensamma kommittén, skall underställas de avtalsslutande staterna för godkännande och skall träda i kraft om de godtagits av alla avtalsslutande stater. Godkännandeinstrumenten skall deponeras hos depositarien.

Article 37 Accession

1. Any State, becoming a Member of the European Free Trade Association, may accede to this Agreement, provided that the Joint Committee decides to approve its accession, to be negotiated between the acceding State and the States Parties concerned, on such terms and conditions as may be set out in that decision. The instrument of accession shall be deposited with the Depositary.

2. In relation to an acceding State, the Ag-reeement shall enter into force on the first day of the third month following the deposit of its instrument of accession.

Artikel 37 ,

Anslutning

1. Varje stat som blir medlem i Europeiska frihandelssammanslutningen får ansluta sig till detta avtal, under förutsättning att Gemensamma kommittén beslutar att godkänna anslutningen, som skall bli föremål för förhandlingar mellan den anslutande staten och de berörda avtalsslutande staterna på de villkor som anges i dess beslut. Anslutningsinstrumentet skall deponeras hos depositarien.

2. Avtalet skall i förhållande till en anslutande stat träda i kraft första dagen i tredje månaden efter det att anslutningsinstrumentet deponerats.

Article 38

WUhdrawal and expiration

1. Each State Party to this Agreement may withdraw therefrom by means of a written no-fification to the Depositary. The withdrawal

Artikel 38

Uppsägning och upphörande

1. Varje avtalsslutande stat kan säga upp detta avtal genom en skriftlig notifikation till depositarien. Uppsägningen träder i kraft sex

41 Prop. 1992/93:146

shall take effect six months after the date on which the notification is received by the Depositary.

2. If Poland withdraws, the Agreement shall expire at the end of the notice period, and if all EFTA States withdraw it shall expire at the end of the latest notice period.

3. Any EFTA Member State which withdraws from the Convention establishing the European Free Trade Association shall ipso facto on the same day as the withdrawal takes effect cease to be a State Party to this Agreement.

månader efter den dag då notifikationen mottogs av deposharien.

2. Om Polen säger upp avtalet, skall avtalet upphöra att gälla vid slutet av uppsägningsperioden, och om samtliga EFTA-stater säger upp det, skall det upphöra att gälla vid slutet av den senaste uppsägningsperioden.

3. En EFTA-stat som frånträder konventionen om upprättandet av Europeiska frihandelssammanslutningen skall samma dag som uppsägningen blir giltig upphöra att vara part till detta avtal.

Article 39

Entry into force . .

1. This Agreement shall enter into force on 1 April 1993 in relation to those Signatory States which by then have deposited their instruments of ratification or acceptance with the Depositary, provided that Poland is among the States that have deposited their instruments of ratificafion or acceptance.

2. In relation to a Signatory State depositing its instrument of ratification or acceptance after 1 April 1993, this Agreement shall enter into force on the first day of the second rnonth following the deposit of its instrument, provided that in relation to Poland the Agreement enters into force at the latest on the same date.

3. Any Signatory State may already at the time of signature declare that, during an inifial phase, it shall apply the Agreement provisionally, ifthe Agreement cannot enter into force in relation to that State by 1 April 1993, provided that in relation to Poland the Agreement has entered into force.

Artikel 39 Ikraftträdande

1. Detta avtal träder i kraft den 1 april 1993 i förhållande till de signatärstater som då har deponerat sina ratifikations- eller godkännandeinstrument hos depositarien, förutsatt att Polen är en av de stater som deponerat sina ratifikations- eller godkännandeinstrument.

2. För en signatärstat som deponerar sitt ratifikations- eller godkännandeinstrument efter 1 april 1993, träder detta avtal i kraft första dagen i den andra månaden efter det att den deponerat sitt instrument, förutsatt att i förhållande till Polen avtalet träder i kraft senast samma datum.

3. Varje signatärstat får redan vid tidpunkten för undertecknandet förklara att den under ett inledande skede skall tillämpa avtalet provisoriskt, om avtalet inte kan träda i kraft i förhållande till den staten den 1 april 1993, förutsatt att avtalet har trätt i kraft i förhållandetill Polen.

Article 40

Depositary

The Government of Sweden, acting as Depositary, shall notify all States that have signed or acceded to this Agreement of the deposit of any instrument of ratification, acceptance or accession, as well as of the entry into force of

Artikel 40

Depositarie

Sveriges regering, som är depositarie för avtalet, skall notifiera samtliga stater som har undertecknat eller anslutit sig .till detta avtal om deponering av ratifikations-, godkännande- eller anslutningsinstrument, samt om

42

Prop. 1992/93:146

this Agreement, of its expiry or of any withdrawal therefrom.

IN WITNESS WHEREOF the undersigned plenipotentiaries, being duly authorized thereto, have signed the present Agreement.

DONE at Geneva, this lOth day of December 1992, in a single authenfic copy in the English language which shall be deposited with the Government of Sweden. The Depositary shall transmit certified copies to all Signatory States, and States acceding to this Agreement.

ikraftträdande av detta avtal, annan åtgärd eller notifikation som rör detta avtal, dess upphörande eller frånträde.

TILL BESTYRKANDE HÄRAV har undertecknade, därtill vederbörligen befullmäktigade ombud, undertecknat detta avtal.

UPPRÄTTAT I Geneve den 10 december 1992 i ett enda autenfiskt exemplar på engelska språket, vilket skall deponeras hos Sveriges regering. Depositarien skall sända bestyrkta kopior till samtliga signatärstater och . stater som ansluter sig till avtalet.

43

Prop. 1992/93:146 Annex I

ANNEX I

REFERRED TO IN SUB-PARAGRAPH fa) OF ARTICLE 2

Products falling within Chapters 25 - 97 of the Harmonized Commodity Description and Coding System (HS) to which this Agreement does not apply when imported into the EFTA States or Poland as specified against each product.

HS Heading No.

Description of products

Excluded when imported into

3501.10 Casein, caseinates and other casein derivatives; casein glues:

- Casein

Liechtenstein Switzerland

Poland, when originating in Liechtenstein or Switzerland

ex 3501.90

Other: - Other than casein glues

Liechtenstein Switzerland

Poland, when originating in Liechtenstein or Switzerland

35.02 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives:

ex 3502.10 - Egg albumin:

— Other than unfit, or to be rendered unfit, for human consumption

All EFTA States

Poland

44 Prop. 1992/93:146 Annex 1

ex 3502.90 - other: All EFTA

— Milk albumin (lactalbumin), States other than unfit, or to be rendered unfit, for human Poland consumption

ex 3505.10

3505.20 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:

- Dextrins and other modified starches:

— Excluding starch ethers and esters other than those soluble in water

Glues

Austria

Poland, when originating in Austria

Austria

Poland, when originating in Austria

38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:

3809,10

With a basis of amylaceous substances

Austria

Poland, when originating in Austria

ex 3809.91

other:

- Of a kind used in the textile or like industries:

— Containing starch or products derived from starch

Austria

Poland, when originating in Austria

45 Prop. 1992/93:146 Annex 1

ex 3809.92

Of a kind used in the paper or like industries: - Containing starch or

products derived from

starch

Austria

Poland, when originating in Austria

ex 3809.93

Of a kind used in the leather or like industries: - Containing starch or

products derived from

starch

Austria

Poland, when originating in Austria

ex 3823.10

Prepared binders for foundry moulds or cores; chemical products and preparations of the 'chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

- Prepared binders for foundry . moulds or cores:

— Based on starch or dextrin

Austria

Poland, when originating in Austria

ex 3823.90

Other:

- With a total content of sugar, starch',- products derived from starch or products of headings Nos. 0401 to 0404 of 30% by weight or more

Austria

Poland, when originating in Austria

45.01 Natural cork, raw or simply

prepared; waste cork; crushed, granulated or ground cork

Austria Iceland Sweden

Poland, when originating in Austria, Iceland or Sweden

46 Prop. 1992/93:146 Annex 1

53.01 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and gametted stock)

Austria Liechtenstein Sweden or Switzerland

Poland, when originating in Austria, Liechtenstein, Sweden or Switzerland

53.02 Triie hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and gametted stock)

Austria Liechtenstein Sweden or Switzerland

Poland when originating in Austria, Liechtenstein, Sweden or Switzerland

47 BILAGA I

som avses i Artikel 2 punkt a)

Varor, enligt 25-97 kapitel i systemet för harmoniserad varu- beskrivning och kodifiering (HS), för vilka detta avtal inte gäUer vid import till EFTA-länderna eller Polen såsom anges vid vaije vara

Prop. 1992/93:146 Bilaga I

Tulltaxenr/

Varuslag

Undantagna vid

HSnr

import till

35.01 Kasein, kaseinater och andra kasein derivat; ka-

seinlim:

- kasein

Liechtenstein

Schweiz

Polen, dä varans

ursprungsland är

Liechtenstein eller

Schweiz

ur 3501.90

- andra:

- - andra

än kaseinlim

Liechtenstein

Schweiz

Polen, dä varans

ursprungsland är

Liechtenstein eller

Schweiz

35.02 Albuminer (inbegripet koncentrat av tvä eller

flera vassleproteiner innehållande mer än 80 viktprocent vassleproteiner, beräknat pä torrsubstansen), albuminater och andra albuminderivat:

ur 3502.10 -äggalbumin:

— annan än sädan otjänlig eller avsedd att gö ras otjänlig till människoföda

ur 3502.90 - andra slag:

— mjölkalbumin (laktalbumin), annan än så dan otjänlig eller avsedd att göras otjänlig till människoföda

35.05 Dextrin och annan modifierad stärkelse (t ex för-

klistrad eller förestrad stärkelse); lim och klister på basis av stärkelse, dextrin eller annan modifierad stärkelse:

ur 3505.10 - dextrin och annan modifierad stärkelse:

— med undantag av stärkelseetrar och -estrar, ej vattenlösliga

3505.20 - lim och klister

Alla EFTA-länder Polen

Alla EFTA-länder Polen

Österrike

Polen, då varans

ursprungsland är

Österrike

Österrike

Polen, då varans

ursprungsland är

Österrike

38.09 Appreturmedel, preparat för påskyndande av

färgning eller för fixering av färgämnen samt andra produkter och preparat (tex glättmedel och betmedel), av sädana slag som används inom textil-, pappers- eller läderindustrin eller inom liknande industrier, inte nämnda eller inbegripna någon annanstans: 3809.10 - på basis av stärkelse eller stärkelseprodukter

Österrike Polen, då varans ursprungsland är Österrike

48

Tulltaxenr/ HSnr

Varuslag

Undantagna vid import till

Prop. 1992/93:146 Bilaga 1

ur 3809.91

ur 3809.92

ur 3809.93

andra slag:

- av sädana slag som används inom textilindu strin eller inom liknande industrier:

— innehållande stärkelse eller stärkelsepro dukter

■av sådana slag som används inom pappersindustrin eller inom liknande industrier:

■- innehållande stärkelse eller stärkelse pro-

dukter

av sådana slag som används inom läderindustrin eller inom liknande industrier: - innehållande stärkelse eller stärkelseprodukter

Österrike Polen, då varans ursprungsland är Österrike

Österrike Polen, dä varans ursprungsland är Österrike

Österrike Polen, dä varans ursprungsland är Österrike

ur 3823.10

ur 3823.90

53.01 Beredda bindemedel för gjutformar eller gjutkärnor; kemiska produkter samt preparat frän kemiska eller närstående industrier (inbegripet sådana som består av blandningar av naturprodukter), inte nämnda eller inbegripna någon annanstans; restprodukter frän kemiska eller närstående industrier, inte nämnda eller inbegripna någon annanstans:

- beredda bindemedel för gjutformar eller gjut kärnor:

— på basis av stärkelse eller dextrin

- andra slag:

— med ett sammanlagt innehåll av minst 30 viktprocent socker, stärkelse, stärkelsepro dukter eller produkter enligt nr 04.01-04.04

Naturkork, obearbetad eller enkelt förarbetad; korkavfall; krossad, granulerad eller målen kork

Lin, oberett eller berett men inte spunnet; blä-nor och avfall av lin (inbegripet garnavfall samt rivet avfall och riven lump)

Österrike Polen, dä varans ursprungsland är Österrike

Österrike Polen, dä varans ursprungsland är Österrike

Österrike

Island

Sverige

Polen, dä varans

ursprungsland är

Österrike, Island

eller Sverige

Österrike

Liechtenstein

Sverige eller

Schweiz

Polen, dä varans

ursprungsland är

Österrike

Liechtenstein

Sverige eller

Schweiz

4 Riksdagen 1992/93. I saml. Nr 146

49 Tulltaxenr/ Varuslag HS nr

Undantagna vid import till

Prop. 1992/93:146 Bilaga I

53.02 Mjukhampa (Cannabis sativa L), oberedd eller

beredd men inte spunnen; blänor och avfall av mjukhampa (inbegripet garnavfall samt rivet avfall och riven lump)

Österrike

Liechtenstein

Sverige eller

Schweiz

Polen, dä varans

ursprungsland är

Österrike

Liechtenstein

Sverige eller

Schweiz

50 Prop. 1992/93:146 ProtocolA

PROTOCOL A

REFEPRFn TO IN StrePARAGRAPH fb) OF ARTICLE 2

Article 1

1. In order to take account of differences in the cost of the agricultural raw materials incorporated in the goods specified in the tables referred to in Articles 2 and 3, the Agreement does not preclude: „

(i) the levying, upon import, of a variable component or fixed amount, or the application of internal price compensation neasures;

(ii) the application of measures adopted upon export.

2. The price compensation measures shall not exceed the differences between the domestic price and the world märket price of the agricultural raw materials incorporated into the goods concerned. If, however, the domestic price of an agricultural raw material in the country of origin is lower than the world märket price, the importing country may take this fact into account when calculating the compensatory amounts. Moreover, if Poland and any of the EFTA States agree on reductions of variable levies applied to agricultural raw materials, these reductions shall in an appropriate way be taken into account by the State Party in question in the ealculation of the compensatory amounts for the processed products concerned.

3. The price compensation system as outlined ln paragraphs i and 2 shall not restrict in any way the pursuance of the respective agricultural policies of the EFTA States and of Poland or the taking of any measures under such policies.

Article 2

I

1. For products listed in Tables I, II, III, IV and V, the respective EFTA State shall accord to Poland the concessions indicated in those Tables.

51 Prop. 1992/93:146 ProtocolA

2. The treatment to be accorded by Iceland is laid down in Table VI. The customs duties are indicated in List 1 and the duties of a fiscal nature in List 2 of the Table. Iceland may, however, replace these duties with other price compensation measures in accordance with paragraphs 1 and 2 of Article 1 but any such action shall not. result in a treatment less favourable for products laid down in Table VI than accorded by Iceland to the European Economic Community.

Article 3

1. Notwithstanding Article 4 of the Agreement the customs duties applied by Poland to products originating in the EFTA States listed in Table VII, from the entry into force of the Agreement until 31 December 1994, will not be higher than those applied on 29 February 1992.

2. Poland shall define not later than X July 1994 which part of the customs duties on imports and charges having equivalent effect applied to the products listed in Table VII is agricultural and which non-agricultural. The product coverage and the agricultural element shall be the same as those defined under t:he Europé Agreement between Poland and the European Community. The possibility of the , inclusion of concessions, which may be granted by Poland to the European Community on special conditions, will: be considered in the Joint Conunittee. .

3. If as a result. of reforms of the Polish agricultural policy the incidence of the agricultural element is increased. Poland shall inform the Joint.Committee, which may accept an increase of the customs duty concerned to the extent of this incidence. ,

4. For products listed in Table VII Poland shall eliminate progressively before 1.January 1999 the non-agricultural element of the customs duties and charges". The elimination shall take place as rapidly as under the Europé Agreement between Poland and the European Community.

5. Poland shall Inform the EFTA States at an early staga of any decision to introduce a system of price compensation to take into account differences in the cost of agricultural products, incorporated in the processed products. If such a"decision is taken such a system shall be introduced on the same date and with the same provisions and coverage in relation to the EFTA States as will be the case in respect of the European Community. The possibility of the inclusion of concessions, which may be granted by Poland to the European Community on special conditions, will be considered in the Joint Committee.

52

Prop. 1992/93:146 ProtocolA

ftrtjcle 4

For products listed in Table VIII the provisions of the Agreement shall apply.

Article 5

1. The EFTA States shall notify Poland, and Poland the EFTA States, all price compensation measures applied under Article 1 of this Protocol.

2. Poland and the EFTA States shall inform each other of all changes in the treatment accorded to the European Economic Community.

Article 6

The EFTA States and Poland shall review at two-yearly intervals the development of their trade in products covered by this Protocol. A first review shall be held before the end of 1993. In the light of these reviews and taking into account the arrangements between the States . Parties and the European Community in this field, the EFTA States and Poland shall decide on possible changes to the product coverage of this Protocol as well as on a possible development of the rules concerning. price compensation systems.

Article 7

The provisions of Protocol A shall be applied between Austria and Poland until 31 December 1994, unless both State Parties agree to extend their validity beyond that date. Any such decision. shall be notified to the Joint Committee without delay.

53 Prop. 1992/93:146

Table I

to Protocol A

TABLE I TO PROTOCOL A

AUSTRIA

The concesssions stated below will apply to Poland until ' 31 December 1994 unless Austria and Poland after a review of the situation decide to extend the validity beyond that date.

HS tariff

Description of products

Rate of Dutv in % ad vol. or in Schilling per 100 kg 11

0403

1704

10

90

Buttermilk, curdled mllk and cream, yoghurt, .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: :. B - Other

- Other: . ... B -.other ..: .

1 „ . ■ ■ ■• ■ •

Sugar confectionery (including.white chocolate), not containing cocoa '

vl

vl

;vl

1806

Chocolate and other food' preparations containing cocoa

vl

1901

Malt extract; food preparations of flour, meal, starch or malt extralct, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50%, not elsewhere specified ör included,: food. preparations of goods of ' headings Nos. 0401 to 0404/ riot containing cocoa powder or containing cocoa powder' in a proportion by weight of less than' 10%, not elsewhere specified or included

vl

Nota: vl = Variable Levy

54

Prop. 1992/93:146

Table I

to Protocol A

HS tariff

Description of products

Råte of Duty in % ad vol. or in Schilling per 100 kg ()

1902

(10)

11 19

20

ex 20

30 40

1903 00

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

- Uncooked pasta, not stuffed or otherwise prepared:

- Containing eggs ~ Other

- Stuffed pasta, whether or not cooked-or otherwise prepared: .;

- stuffed pasta, whether or not cooked or.; otherwise prepared, except stuffed pasta containing more than 20% by weight of sausage, meat,. meat of fal, ;. blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof • - ,-,

- other pasta

- Couscous

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

vl vl

vl vl vl

vl

1904

Prepared. foods obtained by the swelling or roasting of cereals or cerieal products (for example, corn flakes); cereals, other than maize (corn), ln grain form, precooked or otherwise prepared

vl

1905

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

vl

55

Prop. 1992/93:146

Table I

to Protocol A

HS tariff

Degcrjption of products

Rate of Dutv in % ad vol. or in Schilling per 100 kg ()

2005

20

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

- Potatoes:

ex 20 - In the form of flour, meal or flakes

vl

2101

10

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 thereiof:

- Extracts, essences and concentrates, of coffee and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: A - Preparations with' a basis of coffee: 1 - with a content of milkfat of 1,5% or more by weight or with a content of milk proteins of 2,5% or more by weight or with a sugar content of 5% or more by weight, expressed as invert sugar, or with a starch content of 5% or more by weight

vl

20

30

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:

A - Preparations with basis of tea or

mate:

1 - With a content of milkfat of 1,5% or more by weight or with a content of milk proteins of 2,5% or more by weight or with a sugar content of 5% or more by weight, expressed as invert sugar, or with a starch content of 5% or more by weight

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

vl

vl

56

Prop. 1992/93:146

Table I

to Protocol A

HS tariff

Description of products

Rate of Duty in % ad vol. or in Schilling per 100 kg ()

2102

20

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

- Inactive yeasts; other single-cell

micro-organisms, dead: A - Inactive yeasts

FREE

2103

10 20 90

Sauces and preparations thereof; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

- Soya sauce

- Tomato ketchup and other tomato sauces

- Other:

A - Preparations for sauces with a basis of flour, meal starch of malt extract . B - Other

13 % min 220. 13 % min 220.

vl

13 % min 220.

2105 00

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

vl

10

90

Food preparations not elsewhere specified or included:

- Protein concentrates and textured protein substances:

ex 10 - With a content of milkfat of 1,5% or more by weight or with a content of milk proteins of 2,5% or more by weight or with a sugar content of 5% or more by weight, expressed as invert sugar, or with a starch content of 5% or more by weight

- Other:

B - Other:

1 - With a content of milkfat of 1,5 % or more by weight or with a content of milk proteins of 2,5% or more by weight or with a sugar content of 5% or more by weight, expressed as invert sugar, or with a starch content of 5% or more by . weight

vl

vl

57

Prop. 1992/93:146

Table 1

to Protocol A

HS tariff

Description of products

Rate of Dutv in % ad vol. or in Schilling per 100 kg (1)

- Other: b - Other:

1. Hydrolysates of proteins and autolysates yeast

14 % min 130.-

2203 00

Beer made from malt

vl

2905

(40) 43

44

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

— Other polyhydric alcohols:

— Mannitol

— D-glucitol (sorbitol)

FREE FREE

2915

(10) 13

(30) 39

90

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

- Formic acid, its salts and esters:

- Esters of formic acid:

ex 13 - esters of mannitol or D-glucitol (sorbitol)

- Esters of acetic acid:

- Other

B - Other:

ex B - Esters of mannitol or D-glucitol (sorbitol)

- Other:

ex 90 - Esters of mannitol or D-glucitol (sorbitol)

FREE

FREE

FREE

2916

(10)

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives: '

- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, ■ peroxides, peroxyacids and their derivatives:

58 Prop. 1992/93:146

Table I

to Protocol A

HS tariff

Description of products

Rate of Duty in % ad vol. or in Schilling per 100 kg (1)

19

Other:

ex 19 - Esters of mannitol or

D-glucitol (sorbitol) ..

FREE

2917

(10)

19

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrostated derivatives:

- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: -- Other:

ex 19 - Itaconic acid, its salts and esters

FREE

2918

(10)

'11 14 15 19

Carboxylic acids with additional oxygen function and their anhydrides, halides, ' peroxides and peroxyacids: their halogenated, sulphonated, nitrated or nitrosated derivatives:

- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

-- Lactic acid, its salts and esters

— Citric acid

-- Salts and esters of citric acid

~ Other:

ex 19 - Glyceric acid, glycolic acid, saccharic acid, isosaccharic acid and heptasaccharic acid; their salts and esters

FREE FREE FREE

FREE

2932

(10)

19

Heterocydic compounds with oxygen hetero atom (s) only: ,' •

- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: ~ Other:

ex 19 Anhydrous mannitol and D-glucitol (sorbitol) compounds, excluding maltol and isomaltol

FREE

59 Prop. 1992/93:146

Table I

to Protocol A

HS tariff

Description of products

Rate of Dutv in % ad vol. or in Schilling per 100 kg (J

90

- Other:

ex 90 - Anhydrous mannitol and D-glucitol (sorbitol) compounds, excluding maltol and isomaltol ex 90 - alpha-Methylglucoside

FREE FREE

2940 00

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading No. 2937, 2938 or 2939: ex - Sorbose, its salts and esters

FREE

J41

10

Antibiotics:

- Penicillins and their derivatives with a penicillanic acid structure; salts thereof

FREE

3001

Glands and other organs of organo-therapeutie uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutie uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included:

90

Other: ex 90 ■

Heparin and its salts

8 %

3501

Casein, caseinates and other casein derivatives; casein glues

vl

3505

10

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:

- Dextrins and other modified starches: A - Starch ethers and esters: 2 - Other,

8 t

60 Prop. 1992/93:146

Table I

to Protocol A

HS tariff

Description of products

Rate ef Dutv in % ad vol. or in Schilling per 100 kg ()

(90) 99

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up. for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

- Products suitable for use as glues or ' adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

ex 10 - With a basis of sodium silicate emulsion or for resin emulsions

- Other:

- Other:

ex 99 - With a basis of sodium silicate emulsion or of resin emulsions

FREE

FREE

90 Enzymes; prepared enzymes not elsewhere specified or included:

- Other:

A - Prepared enzymes, containing foodstuffs:

1 - With a content of milkfat of 1,5% or more by weight or with content of milk proteins of 2,5% or more by weight or with a sugar content of 5% or more by weight, expressed as invert sugar, or with a starch content of 5% or more by weight

vl

10 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products) not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

- Prepared binders for foundry moulds or cores: C - Other

8 %

90 Other: ex B -

Products of sorbitol cracking

8 %

61 Prop. 1992/93:146

Table I

to Protocol A

ps tariff

Description of products

Rate of Dutv in % ad vol. or in Schilling per 100 kg >

3911

10

90

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms:

- Petroleum resins, coumarone, indene or coumarone-indene resins and poly-

. terpenes: ex 10 - Adhesives with a basis of emulsions of this subheading

- Other:

'. ex 90 - Adhesives with a basis of ' emulsions of this subheading

FREE

FREE

3913

90

Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms:

- Other:

ex 90 - Dextran

ex 90 - Other than hardened proteins or

chemical derivatives of natural rubber

6% 8 %

62 TABLE. II TO PROTOCOL A FINLANPI

Prop. 1992/93:146

Table II

to Protocol A

HS Headina No.

Description of produeta

Dutvfi

0403

0403

10

ex

10

0403

90

ex

90

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

I

- Yogurt:

— Flavoured or containing added fruit, nuts or cocoa

- Other:

— Flavoured or containing added fruit, nuts or cocoa

vc

vc

0710

0710 40

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

- Sweet corn (Zea mays var. saccharata).

vc

0711

0711 90

ex 90

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that stata for immediate consumption:

- Other vegetables; nixtures of

vegetables: —. Sweet corn (Zea mays var. saccharata)

vc

In the event of no reference being nade in this Table to a variable component, Finland reserves the right, where appropriate, to compensate for the differences in the price of basic agricultural products by means of a variable component.

vc o variable component

63

Prop. 1992/93:146

Table II

to Protocol A

HS Heading

Description of products

Rate of Duty(Z)

1519 13

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

- Industrial nonocarboxylic fatty acids; acid oils from refining

— Tall oil fatty acids

FREE

1702 50

1702 90

ex 90

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

- Chemically pure fructose

- Other, including invert sugar:

- Chemically pure maltose

vc

FREE

1704 Sugar confectionery (including white chocolate), nof containing cocoa

vc

1806 Chocolate and other food preparations' containing cocoa

1901 10

1901 20

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 headings 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:

— Preparations of goods of headings Nos 0401 to 0404

— Other

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

— Preparations of goods of headings Nos 0401 to 0404

~ Other

vc 0.50mk/kg+vc

vc

0.50mk/kg+vc

64 Prop. 1992/93:146

Table II

to Protocol A

HS Heading No.

Description of products

Rate of Duty (2)

1901 90

Other:

- Malt extract

- Preparation of goods of headings Nos 0401 to 0404

- Other

vc 0.50mk/kg+vc

1902 11 1902 19

1902 20

ex 20

1902 30 1902 40

1903 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 ~ Other

- Stuffed pasta, whether or not cooked or otherwise prepared:

- Other than products containing more than 20% by weight of sausages, meat, meat offal, blood, fish, crustaceans, molluscs or other aquatic invertebrates or any combination thereof

- Other pasta

- Couscous

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

0.50mk/kg+vc 0.50mk/kg+vc

vc vc 0.50mk/kg+vc

FREE

1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain fom, pre-cooked or otherwise prepared

vc

1905 10

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

vc

5 Riksdagen 1992/93. I saml. Nr 146

65 Prop. 1992/93:146

Table II

to Protocol A

HS Heading

1905 20

1905 30

.1905 40

1905 90

Description of products

- Gingerbread and the like

- Sweet biscuits; waffles and wafers

- Rusks, toasted bread and similar toasted products

- Other:

- Gluten bread and unleavened bread (matzos)

- Other bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugar and not more than 5 % of fat

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

~ Other

Rate of Eutytz)

vc

vc

vc

0.45mk/kg+vc

FREE vc

2001 90

ex 9 0

2004 2004 10

ex 10

2004 90

ex 90

2005 20

ex 20

2005 80

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

- Other:

— Sweet corn (Zea mays var. saccharata)

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

- Potatoes:

— In the form of flour, meal or flakes

- Other vegetables and mixtures of vegetables:

— Sweet corn (Zea mays var. saccharata)

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

- Potatoes:

- In the form of flour, meal or flakes

- Sweet corn (Zea mays var. saccharata)

0.50mk/kg+vc

vc

0.50mk/kg+vc vc

66 Prop. 1992/93:146

Table II

to Protocol A

HS Heading No.

Description of products

Rate of Euty(2)

2008 11

ex 11 2008 19

ex 19

2008 99

ex 99

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

— Other, including mixtures:

-- Preparations based on cereal seeds

— Other, including mixtures other than those of subheading No. 2008 19:

— Other:

-- Maize (corn) other than sweet corn

Zea mays var. saccharata), not containing added spirit or sugar

vc vc

2101 10

ex 10

2101 20

ex 20 2101 30

ex 30

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:

— Preparations with a basis of coffee

- 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:

— Preparations with a basis of tea or mate

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

— Roasted coffee substitutes (excluding roasted chicory), and extracts, essences and concentrates thereof

vc

FREE

67 Prop. 1992/93:146

Table II

to Protocol A

HS Heading No.

Description of products

Rate of Euty(2)

2102 20

ex 20

2103 10 2103 20

2103 90

ex 90

2104 10 2105

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

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

— Inactive yeasts

Sauces and preparations therefor; nixed condiments and mixed seasonings; mustard flour and neal and prepared nustard:

- Soya sauce

- Tomato ketchup and other tomato sauces

- Other:

- Other (excluding liquid mango chutney)

Soups and broths and preparations therefor; homogenized composite food preparations:

- Soups and broths and preparations therefor

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

- Ice cream containing fat

- Other

FREE

vc

vc

1 mk/kg+vc vc

2106 10

2106 90

ex 90

Food preparations not elsewhere specified or included:

- Protein concentrates and textured protein substances

- Other:

- Other (excluding fat emulsions and similar preparations containing more than 15 % by weight of milkfats and sugar syrups containing added flavouring or colouring matter)

vc

Prop. 1992/93:146

Table II

to Protocol A

HS Heading No.

Description of products

Rate of Dutytz)

2202

2202 10

ex 10

2202 90

ex 90

ex 90

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 2009:

— Waters, including nineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:

— Containing sugar (sucrose or invert sugar)

— Other:

— Containing milk or milkfats

— Other:

--- Containing sugar (sucrose or invert

sugar)

vc

vc

2203

Beer made from malt

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

FREE

2208

2208 90

ex 90

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages:

- Other:

— Liqueurs, bitters, punch and other similar spirituous beverages containing eggs or egg yolks and/or sugar (sucrose or invert sugar)

vc

2905

2905 43 2905 44

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

— Other polyhydric alcohols:

— Mannitol

— D-glucitol (sorbitol)

vc vc

69

Prop. 1992/93:146

Table II

to Protocol A

pS Heading

Description of products

Rate of Euty«2)

2915

2915

13

ex

13

2915

39

ex

39

2915

90

ex

90

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated-or nitrosated derivates:

- Formic acid, its salts and esters:

— Esters of formic acid:

-- Esters with mannitol or sorbitol

- Esters of acetic acid:

— Other:

-- Esters with mannitol or sorbitol

- Other:

— Esters with nannitol or sorbitol

FREE

FREE FREE

2916

29J.6 19

ex 19

Unsaturated acyclic monocarboxylic acids, cyclic mono-carboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides,peroxyacids and their derivatives:

— Other:

-- Esters with mannitol or sorbitol

FREE

2917

2917 19

ex 19

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives:

- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

— Other:

-- Itaconic acid, its salts and esters

FREE

2918

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or - nitrosated derivatives:

- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides.

70 Prop. 1992/93:146

Table 11

to Protocol A

HS Hpading

Description of products

Rate of Duty(21

2918 11 2918 14 2918 15 2918 19

peroxyacids and their derivatives:

- Lactic acid, its salts and esters

- Citric acid

- Salts and esters of citric acid

- Other:

- Glyceric acid, glycolic acid, saccharic acid, isosaccharic acid, heptasaccharic acid, their salts and esters

FREE FREE FREE

FREE

2932

2932 19

ex 19

2932 90

ex 9 0 ex 90

Heterocydic compounds with oxygen heteroatom (s) only:

— Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:

— Other:

--- Anhydrous mannitol and sorbitol

compounds, excluding maltol and isomaltol

— Other:

— Alfa-Methylglucosides

— Anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol

FREE

FREE

FREE

2940

ex 2940

2941 2941 10

3001

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading No. 2937, 2938 or 2939:

- Sorbose, its salts and esters

Antibiotics:

- Penicillins and their derivatives with a penicillanic acid structure; salts thereof

Glands and other organs for organo-therapeutie uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutie uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included:

FREE

FREE

71 Prop. 1992/93:146

Table II

to Protocol A

HS Heading No.

Description of products

Rate of DutvtZ)

3001 90

3501 10

3501 90

Other: - Heparin and its salts

Casein, caseinates and other casein derivatives; casein glues:

- Casein

- Other:

- Caseinates and other casein derivatives

Casein glues

FREE

FREE

25% with a min. of 0.30mk/kg+vc

FREE

3505 Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches

FREE

3906 10

ex 10

3506 99

ex 99

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

— With a basis of sodium silicate emulsion or of. resin emulsions

- Other:

— Other:

-- With a basis of sodium silicate

emulsion or of resin emulsions

FREE

FREE

3507 90

ex 90

Enzymes; prepared enzymes not elsewhere specified or included:

- Other:

— Prepared enzynes containing foodstuffs

vc

3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and

72 Prop. 1992/93:146

Table II

to Protocol A

ps Heading

Pescription of products

Rate of Dutv(Z>

3809 10

3809 91

ex 91 3809 92

ex 92 3809 93

ex 93

3823 10

ex 10 3823 60

3823 90

ex 90 ex 90

mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:

— With a basis of amylaceous substances

— Other:

— Of a kind used in the textile or like industries:

-- Containing starch or products derived

from starch

— Of a kind used in the paper or like industries:

-- containing starch or products derived

from starch

— Of a kind used in the leather or like industries:

-- containing starch or products derived

frora starch

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

- Prepared binders for foundry moulds or cores:

— Based on synthetic resins

- Sorbitol other than that of subheading 2905 44

- Other:

— Crude calcium citrate

— Products of sorbitol cracking

FREE

FREE

FREE

FREE

FREE

FREE

FREE FREE

3911 10

ex 10

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms:

- Petroleum resins, coumarone, indene or coumarone-indene resins and poly terpenes:

— Adhesives with a basis of resin emulsions

FREE

73 Prop. 1992/93:146

Table II

to Protocol A

HS Heading No.

Description of products

Rate of Dutv(21

3911 90

ex 90

3913

3913 90

ex 90

- Other:

— Adhesives with a basis of resin emulsions

Natural polymers (for example, alginic acid) and modified natural polymers (for example hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, ln primary forms:

- Other:

— Other (excluding hardened proteins and chemical derivatives of natural rubber)

FREE

FREE

74

Prop. 1992/93:146

Table III

to Protocol A

TABLE III TO PROTOCOL A NORWAY

HS heading

No.

Description of products

Rate of Dutyt*)

04.03

10.2 ex 10.9

ex 90.0

Buttermilk. curdled milk and cream. vogurt. 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:

— Yogurt:

— Containing added fruit, nuts or berries

— Other:

-- Flavoured or containing cocoa

— Other:

— Flavoured or containing cocoa

— Containing added fruit, nuts or berries

VC + 0,50 VC

VC

VC + 0,50

07.10

40.0

Vegetables funcooked or cooked by steaming or boiling in waterl. frozen:

- Sweet corn (Zea mays var; saccharata)

free

vc • Variabli conponent, ny be changed to internal neasures.

( • Internal neasures conbined uith equalization fee, may be changed to a variable ccnponent.

free • No price corpensation neasures applied but may be introduced.

75 Prop. 1992/93:146

Table III

to Protocol A

HS heading

No.

Description ef uruJucts

Rate of Dutv

07.11 Vegetables provisionally preserved (for example. bv sulphur dioxide gas, in brine. in sulphur water or in other preservative solutionsl. but unsuitable in that state for immediate consumption:

90.1 Other vegetables; mixtures of vegetables:

- Sweet corn (Zea mays var. saccharata)

free

ex 31.0

ex 32.0

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

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

— Agar-agar: Modified

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

--- Modified

ex 39.0

Other: - Modified

i + 15 %

15.19 Industrial monocarboxvlic fattv acids; acid oils from refining; industrial fatty alcohols:

- Industrial monocarboxylic fatty acids; acid oils from refining:

— Tall oil fatty acids

free

76 Prop. 1992/93:146

Table III

to Protocol A

HS headina

po,

17.02

50

0

ex 90

9

17.04

18.06

10

0

20

1

20

9

31

0

32

0

90.

1

90.

2

90.

9

Description of products

Other sugars, including chemically pure lactose. maltose. glucose and fructose. in solid form; sugar svrups

not containing added flavouring or colouring matter; artificial honey. whether or not mixed with natural honev; caramel:

- Chemically pure fructose

- Other, including invert sugar:

- Other:

-- Chemically pure maltose

Sugar confectionery fincluding white chocolate). not containing cocoa

Chocolate and other food preparations

containing cocoa:

— Cocoa powder, containing added sugar or other sweetening matter

— Other preparations in blocks or slabs 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:

— Ice cream powders and table cream powders

~ Other

— Other, in blocks, slabs or bars: ~ Filled

— Not filled

— Other:

— Other chocolate

— Ice cream powders and table cream powders

— Other edible preparations

Rate of Duty

free

free

VC

vc i

vc vc

vc

vc i

77 Prop. 1992/93:146

Table III

to Protocol A

HS headirrtr

No.

Description of proJucLs

Rate of Duty*

20,9

90.9 Malt extract; food preparations of flour. meal. starch or malt extract. not containing cocoa powder or con-

taining cocoa powder in a proportion bv weight of less than 50%. not elsewhere specified or included; food

preparations of goods of headings. Nos. 0401 to 0404. not containing cocoa powder or containing cocoa powder in a proportion bv weight of less than 10%. not elsewhere specified or included:

- Preparations for infant use, put up

for retail sale

- Mixes and doughs for the prep aration of bakers' wares of heading No. 19.05:

— In containers of a net content of not more than 2 kg

~ Other

- Other:

— Malt extract

— Other

VC + 0,50

vc

VC + 0,50

free

VC + 0,5 0

19.02 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:

11.0 19.0

20.9 30.0 40.0

- Uncooked pasta, not stuffed or otherwise prepared:

- Containing eggs

- Other

- Stuffed pasta, whether or not cooked or otherwise prepared:

- Other

- other pasta

- Couscous

i + 0,20 i + 0,20

VC VC i + 0,20

78 Prop. 1992/93:146

Table III

to ProtocolA

No. 19.03

HS heading

Description of products

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

Rate of Dutv

VC + 0,20

19.04

10.0

90.0

Prepared foods obtained bv the swelling or roasting of cereals or cereal products ffor example. corn flakes) ; cereals. other than maize fcorn). in grain form, pre-cooked or otherwise prepared:

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

- other

VC VC

19.05

10.0 20.0 30.0 40.0

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

- Crispbread

- Gingerbread and the like

- Sweet biscuits; waffles and wafers

- Rusks, toasted bread and similar toasted products

- Other

VC + 10%

VC

VC

VC VC

90.3

Vegetables. fruit. nuts and other edible parts of plants. prepared or preserved bv vinegar or acetic acid:

- Other:

— Vegetables:

-- Sweet corn (Zea mays var.

saccharata)

free

79 HS headJTKT

Po. 20.04

ex 10.0

90.1 20.05 ex 20,0

80.0 Description of crrtJduets

Other vegetables prepared or preserved otherwise than bv vinegar or acetic acid. frozen:

- Potatoes:

— Preparations in the form of flour,

neal or flakes, based on potatoes

- Other vegetables and nixtures of vegetables:

— Sweet corn (Zea mays var. saccharata)

Other vegetables prepared or preserved otherwise than bv vinegar or acetic acid. not frozen:

- Potatoes:

- Preparations in the form of flour, meal or flakes,■based on potatoes

- Sweet corn (Zea mays var. saccharata)

Prop. 1992/93:146

Table III

to Protocol A

Rate of Duty*

i + 0,20

i + 0,20

20.08 Fruit. nuts and other edible parts of plants. otherwise prepared or preserved. whether or not containing added suaar or other sweetening matter or spirit. not elsewhere specified or included:

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

- Ground-nuts:

— Peanut butter

free

30.0 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 chicorv and other roasted coffee substitutes. and extracts. essences and concentrates thereof:

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

free

80

Prop. 1992/93:146

Table III

to Protocol A

No. 21.02

gs heading

10.1 10.9

20.1 20.2

Description of products

yeasts factive or inactive); other single-cell micro-organisms. dead (but not including vaccines of eadirg No. 30.02); prepared baking powders;

- Active yeasts:

- Wine yeasts

-' Other

- Inactive yeasts; other single-cell nicro-organisms, dead:

—- Yeasts for feeding animals

— Other inactive yeasts

Rate of Duty*

VC VC

free

VC

21.03

sauces and preparations therefor: mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard;

10.0 20.0

90.0

- Soya sauce

- Tomato ketchup and other tomato sauces

- Other

21.04

10.1 10.2

10.3

10.4

10.5 10.6

10.9

SOUPS and broths and preparations therefor; homogenised composite food preparations:

— Soups and broths and preparations therefor:

—• In airtight containers:

— Meat broth

-- Vegetable soups and broth,

concentrated or not, containing neither neat nor meat-extracts

-- Fish soup (containing not less

than 25% by weight of fish)

-- Other

— Other:

-- Containing meat or meat-extracts

-- Fish soup (containing not less

than 25 % by weight of fish)

-- Other

i

VC

vc

i VC

6 Riksdagen 1992/93. 1 saml. Nr 146

Prop. 1992/93:146

Table III

to Protocol A

HS heading

No.

Description of products

Rate of Dutv

21.05

00.1

00.2 00.9

Ice cream and other edible ice. whether or not containing cocoa;

- Containing cocoa

- Other:

— Containing fatty substances

— Other

VC + 0,90

VC + 1,70 VC

21.06

10.0

90.1

90.4

90.9

Food preparations not elsewhere specified or included:

— Protein concentrates "and textured protein substances

— Other:

— Non-alcoholic compound preparations on the basis of extracts of heading No. 13.02 for the manufacture of beverages

— Preparations of. juices of äpple or blackcurrant, for the manufacture of beverages

— Preparations of other juices, for the manufacture of beverages

— Sweets and chewing gum, not containing sugar

— Other:

--- Cream substitutes

Fat emulsions and similar prep arations containing more than 15% by weight of nilkfats

--- Other

VC

i + 10%

VC

vc

vc + 25% VC

22.02 Waters. including mineral waters and aerated waters. containing added sugar or other sweetening matter or flavoured. and other non-alcoholic beverages. not including fruit or vegetable iuices of heading No. 20". 09

VC

22.03 Beer made from malt

VC

82 Prop. 1992/93:146

Table III

to Protocol A

HS headirig 1

Po.

22.05

22.08

ex 90

.0

29.05

43

0

44

0

29.15

ex 13

0

ex 39.

0

ex 40.

2

Description of products

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

Undenatured ethvl alcohol of an alcoholic strength bv volume of less than 80% vol; spirits. ligueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages:

Other:

- Liqueurs, containing eggs or egg yolks and/or sugar (sucrose or invert sugar)

Acvdic alcohols and their halogenated. sulphonated. nitrated or nitrosated derivatives:

- Other polyhydric alcohols:

— Mannitol

D-glucitol (sorbitol)

Saturated acvdic monocarboxvlic acids and their anhvdrides. halides, peroxides and peroxvacids; their halogenated. sulphonated. nitrated or nitrosated derivatives:

Formic acid, its salts and esters:

- Esters of formic acid:

— Esters of mannitol and esters of sorbitol

Esters of acetic acid:

- Other:

— Esters of nannitol and esters of sorbitol

Mono-, di- or trichloroacetic acids, their salts and esters:

- Salts and esters:

— Esters of nannitol and esters of sorbitol

Ratei_(?f puty

free

free

VC

vc

83 Prop. 1992/93:146

Table III

to Protocol A

HS heading

No.

Description of products

Rate of Puty

ex 50.2

ex 60.2

ex 70.2

ex 90.9

Propionic acid, its salts and esters:

- Salts and esters of propionic acid:

— Esters of mannitol and esters of sorbitol

Butyrie acids, valeric acids, their salts and esters:

- Salts and esters of butyrie and valeric acids:

— Esters nannitol and esters of sorbitol

Palmitic acid, stearic acid, their salts and esters:

- Salts and esters of palmitic and stearic acids:

— Esters of mannitol and esters pf sorbitol

Other:

- Other:

— Esters of mannitol and esters of sorbitol

29.16

ex 12.0

Unsaturated acvdic monocarboxvlic acids. cyclic monocarboxylic acids. their anhvdrides. halides, peroxides and peroxvacids; their halogenated. sulphonated. nitrated or nitrosated derivatives:

- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

— Esters of acrylic acid:

--- Esters of mannitol and esters of

sorbitol

ex 14.0

Esters of methacrylic acid: - Esters of nannitol and esters sorbitol

of

ex 15.2

Oleic, linoleie or linolenic acids, their salts and esters:

- Salts and esters of oleic, linoleie or linolenic acids:

— Esters of mannitol and esters of sorbitol

84

Prop. 1992/93:146

Table III

to Protocol A

HS heading

No.

Description of laroducts

Rate of Dutv*

ex 19.9

Other:

- Other:

— Esters of nannitol and esters of sorbitol

29.17

ex 19.1 ex 19.9

29.18

11.1 11.2 14.0

15.1 15.2

ex 19.1

ex 19.9

Polvcarboxylic acids. their anhvdrides. halides, peroxides and peroxvacids; their halogenated. sulphonated. nitrated or nitrosated derivatives;

- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

— Other:

-- Itaconic acid and its salts

-- Esters of itaconic acid

Carboxylic acids with additional oxvgen function and their anhvdrides. halides, peroxides and peroxvacids; their halogenated. sulphonated. nitrated or nitrosated derivatives;

— Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives;

— Lactic acid, its salts and esters: Lactic acid and its salts

-- Esters of lactic acid

— citric acid

— Salts and esters of citric acid: Salts

-- Esters

— Other:

-- Glyceric acid, glycolic acid,

saccharic acid, isosaccharic acid, heptasaccharic acid, their salts and esters:

--- Acids and salts

--- Esters

free

i

free

free i

free

85 Prop. 1992/93:146

Table III

to Protocol A

HS heading

No.

Description of products

Rate of Duty

ex 19.0

ex 90.0

Heteocvdic compounds with oxvgen hetero-atomfs) onlv:

— Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:

— Other:

-- Anhydrous mannitol arid sorbitol

compounds, excluding maltol and isomaltol

— Other:

— Methylglucosides

— Anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol

ex 00.0

Sugars, chemically pure. other than sucrose. lactose. maltose. glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading No. 29.37. 29.38 or 29.39:

- Other than rhamnose, raffinose and mannose

10.0 Antibiotics:

- Penicillins and their derivatives with a penicillanic acid structure; salts thereof

free

ex 90.0

Glands and other organs for organo-therapeutie uses. dried. whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutie uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophvlactic uses. not elsewhere specified or included:

- Other:

— Heparin and its salts

free

35.01 Casein. caseinates and other casein derivatives; casein glues:

86 HS heading

No.

10.0 90.1 90.2

Description of products

Casein

Other:

- Caseinates and other casein derivatives

Casein glues

Prop. 1992/93:146

Table III

to Protocol A

Rate of Duty* VC

i i

35.05

10.0 20.0

Dextrins and other modified starches (for example. pregelatinised or esterified starches); glues based on starches. or on dextrins or other modified starches;

- Dextrins and other nodified starches

- Glues

35.06

Prepared glues and other prepared adhesives. not elsewhere specified or included; products suitable for use as glues or adhesives, not exceeding a net weight of 1 kg;

ex 10.0

ex 99.0

Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

- With a basis of sodium silicate emulsion

Other:

- Other:

- With a basis of sodium silicate emulsion or of resin emulsions

VC

vc

35.07

Enzvmes; prepared enzvmes not elsewhere specified or included:

ex 90.0

- Other:

— Prepared enzynes containing foodstuffs

free

87 Prop. 1992/93:146

Table III

to Protocol A

HOi 38.09

HS headirrcr

ex 91.0

ex 92.0

ex 93.0

Description of products

£vnishing agents, dve carriers to ajTcelerate the dyeing or fixing of rtyestuffs and other products and £)T;parations ffor example. dressing and mordants). of a kind used in the textile. paper. leather or like jjndustries. not elsewhere specified nr included:

— With a basis of amylaceous aubstances

— Other:

— Of a kind used in the textile or like industries:

—' Containing starch or products derived from starch

— Of a kind used in the paper or like industries:

—' Containing starch or products derived from starch

— Of a kind used in the leather or like industries:

—'■ Containing starch or products derived from starch

Rate of mjtv

ex 10.0

ex 90.0

£rgpared binders for foundrv moulds or cores; chemical products and jrreparations of the chemical or allied industries fincluding those consisting of mixtures of natural jvroducts). not elsewhere specified r)r_ included; residual products of thfi chemical or allied industries. not elsewhere specified or included:

- prepared binders for foundry inoulds or cores:

- Based on synthetic resins

- Sorbitol other than that of subheading No. 2905.44

- Other:

- Products of sorbitol cracking

free

VC

88 Prop. 1992/93:146

Table III

to Protocol A

HS heading

Pa

Description of products

paté of Duty*

39.11

ex 10.0

ex 90.9

petroleum resins. coumarone-indene yesins. polvterpenes. polysulphides. polysulphones and other products specified in Note 3 to this Chapter. pot elsewhere specified or included. n primary forms;

— Petroleum-resins, coumarone, indene or coumarone-indene resins and polyterpenes:

— Adhesives with a basis of resin emulsions

— Other:

— Other:

— Adhesives with a basis of resin emulsions

39.13

90.0

patural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of patural rubber). not elsewhere specified or included. in primary forms:

- Other

89

Prop. 1992/93:146

Table IV

to Protocol A

HS Heading No.

ex 0403.10

ex 0403.90

TABLE IV TO PROTOCOL A SWEDEN Description of products

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

- Yogurt:

— Flavoured or containing added fruit, nuts or cocoa

- Other:

— Flavoured or containing added fruit, nuts or cocoa

Rate of Dutv

VC

VC

0710.40 Vegetables (uncooked or cooked by steaming or boiling in water), frozen:

- Sweet corn (Zea mays var. saccharata)

VC

ex 0711.90

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:

- Other vegetables; mixtures of vegetables:

— Sweet corn (Zea mays var. saccharata)

VC

vc » Variabla Coitponent tnay be changed to internal ineasures); I « Internal tneasures coinbined uith an equalization fee (may be changed to a variable component); FREE « No price compensation measures applied but may be introduced.

90 Prop. 1992/93:146

Table IV

to Protocol A

HS Heading Jio.

1519

1519.13

Description of products

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

- Industrial monocarboxylic fatty acids; acid oils from refining:

— Tall oil fatty acids

Rate of Dutv

FREE

1702

1702.50 ex 1702.90

1704.90 Other sugars, ineluding chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not nixed with natural honey; caramel:

- Chemically pure fructose

- Other, including invert sugar:

- Chemically pure maltose

Sugar confectionary (including white chocolate), not containing cocoa:

- Chewing gum, whether or not sugarcoated

- Other:

— Fondants, compounds, pastes and similar intermedlate products, in bulk form

— Other

FREE

FREE

VC

I

1806.20 Chocolate and other food preparations eontaining cocoa:

— Cocoa powder, eontaining added sugar or other sweetening matter:

— For use only in the preparation of table ereams and similar desserts or beverages

— Other

— Other preparations in blocks or slabs weighing nore than 2 kg or in liquid, paste, powder, granular or other bulk form in containers

or immediate packings, of a content exceeding 2 kg:

— Powders, flakes, pastes and liquid preparations for use only in the preparation of table ereams

VC

I

91 HS Heading Ms-

1806.31 1806.32

1806.90 Pescription of products

and similar desserts, ice ereams or beverages

- Other

Other, in blocks, slabs or bars:

- Filled

- Not filled

Other:

- Table ereams and similar desserts; powders, flakes, pastes and liquid preparations for use only in the preparation of table ereams and similar desserts, ice ereams or beverages

- Other

Prop.

1992/93:146

Table IV

to Protocol A

Eate of

Dutv

VC

I

1

I

VC

I

1901.90 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:

— Products with a basis of soya flour

— Other

— Mixes and doughs for the prep aration of bakers' wares of heading

No. 1905:

— Products with a basis of soya flour

— Other

— Other:

— Products with a basis of soya flour

— Other

FREE VC

FREE VC

FREE VC

1902 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

92 Prop. 1992/93:146

Table IV

to Protocol A

HS Heading po.

Description of products

Rate of Dutv

1902.11 1902.19

ex 1902.20

1902.30 1902.40

prepared:

- Uncooked pasta, not stuffed or otherwise prepared:

- Containing eggs

- Other

- Stuffed pasta, whether or not cooked or otherwise prepared:

- Containing not more than 20 % by weight of sausage, meat, meat offal or blood, or any combination thereof

- Other pasta

- Couscous

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

VC VC

VC VC VC

VC

1904.90 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example corn flakes); cereals, other than naize (corn), in grain form, precooked or otherwise prepared:

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

— Corn flakes and similar breakfast preparations

— Other

— Other:

— Rice products

— Other

I FREE

FREE VC

1905.10 1905.20 1905.30

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

- Gingerbread and the like

- Sweet biscuits; waffles and wafers

VC VC I

93 Prop. 1992/93:146

Table IV

to Protocol A

H5 Heading P2-

1905.40 1905.90

Description of products

Rusks, toasted bread and similar toasted products

Other:

- Biscuits

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

- Other

Rate of Dutv

VC

FREE VC

2001

ex 2001.90

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

- Other:

— Sweet corn (Zea mays var. saccharata)

VC

2004

ex 2004.10

ex 2004.90

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

- Potatoes:

- In the form of flour, meal or flakes

- Other vegetables and mixtures of vegetables:

— Sweet corn (Zea mays var. saccharata)

VC

VC

2005

ex 2005.20

2005.80

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

- Potatoes:

- In the form of flour, meal or flakes

- sweet corn (Zea mays var. saccharata)

VC VC

2008

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:

- Other, including mixtures-other than those of subheading NÖ. 2008.19:

94 Prop. 1992/93:146

Table IV

to Protocol A

p.»; peading No.

ex 2008.99

Description of. products

Other:

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

Rate of Dutv

VC

ex 2101.10

ex 2101.20

ex 2101.30

Extracts, essences and concentrates of coffee, tea or naté and prep- . arations with a basis of these products or with a basis of coffee, tea or naté; roasted chicory and other roasted coffee sijbstitutes, 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:

— Preparations with a basis of coffee

— 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:

— Preparations with a basis of tea or mate

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

— Roasted coffee substitutes other than roasted chicory

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

VC

VC

FREE

FREE

ex 2102.20

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not ineluding vaccines of heading No. 30.02); prepared baking powders:

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

— Inactive yeasts

FREE

2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

95 Prop. 1992/93:146

Table IV

to Protocol A

HS Heading

Ps.

2103.10 2103.20

ex 2103.90

2104 2104.10

2105

2106 ex 2106.90

Description of products

- Soya sauce

- Tomato ketchup and other tomato sauces

- Other:

- Other than liquid nango chutney

Soups and broths and preparations therefor; homogenized composite food preparations:

- Soups and broths and preparations therefor

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

Food preparations not elsewhere specified or included:

- Other (except sugar syrups eontaining added flavouring or colouring matter and except fat emulsions containing morethan 15 by weight of milkfats)

Rate of Dutv

VC

VC

2202

2202.10

ex 2202.90

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and other non-alcoholic beverages, not ineluding fruit or vegetable juices of heading No. 20.09:

— Waters, including nineral waters and aerated waters, eontaining added sugar or other sweetening nätter or flavoured:

— Aerated beverages eontaining added sugar

— Other

— Other:

— Not containing nilk or milkfats: Containing sugar (sucrose or

invert sugar)

— Other

VC FREE

FREE FREE

2203

Beer made from malt:

96 Prop. 1992/93:146

Table IV

to Protocol A

HS Heading po.

Description of products

Rate of Dutv

Of an alcoholic strength by weight:

- Not exceeding 1,8 %

- Exceeding 1,8 % but not 2,8 %

- Exceeding 2,8 %

FREE

VC

I

2205.10

2205.90

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:

- In containers holding 2 litres or less

- Other

FREE FREE

ex 2208.90

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages:

- Other:

— Liqueurs and other spirituous beverages except for arrak, vodka of an alcoholic strength of

45,4 % vol or less and plum, pear or cherry brandy: --- Containing eggs or egg yolks

and/or sugar (sucrose or invert

sugar)

FREE

2905

2905.43 2905.44

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

— Other polyhydric alcohols:

— Mannitol

— D-Glucitol (Sorbitol)

FREE FREE

ex 2915.13

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates:

- Formic acid, its salts and esters:

- Esters of formic acid:

--- Esters of mannitol and esters of

sorbitol

- Esters of acetic acid:

FREE

7 Riksdagen 1992/93. I .saml. Nr 146

Prop. 1992/93:146

Table IV

to Protocol A

HS Heading po.

ex 2915.39

ex 2915.90

Description of products

- Other:

- Esters of mannitol and esters of sorbitol

Other:

- Esters of mannitol and esters of sorbitol

Rate of Dutv

FREE

FREE

ex 2916.19

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

— Other:

--- Esters of mannitol and esters of

sorbitol

FREE

ex 2917.19

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

~ Other:

--- Itaconic acid and its salts and

esters

FREE

ex 2918.19

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

— Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

— Lactic acid, its salts and esters

— Citric acid

— Salts and esters of citric acid

— Other:

FREE FREE FREE

98 Prop. 1992/93:146

Table IV

to Protocol A

HS Heading po.

Description of products

Rate of Dutv

Glyceric acid, glycolic acid, saccharic acid, isosaccharic acid, heptasaccharic acid and their salts and esters

FREE

2932

ex 2932.19

ex 2932.90

Heterocydic compounds with oxygen hetero-atom(s) only:

— Compounds containing an unfused furan ring (whether or not hydro genated) in the structure:

— Other:

-- Anhydrous nannitol and sorbitol

compounds, excluding naltol and isomaltol

— other:

— Alphamethylglueoside

— Anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol

FREE

FREE

FREE

ex 2940.00

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading Nos 2937, 2938 or 2939:

- other than rhamnose, raffinose and mannose

FREE

2941 2941.10

Antibiotics:

- penicillins and their derivatives

with a penicillanic acid structure;

salts thereof

FREE

ex 3001.90

Glands and other organs of organo-therapeutie uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organotherapeutle uses,heparin and its salts: other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included:

- other:

— Heparin and its salts

FREE

99 Prop. 1992/93:146

Table IV

to Protocol A

HS Heading po.

3501

3501.10 3501.90

Description of products

Casein, caseinates and other casein derivatives; casein glues:

- Casein

- Other

Rate of Dutv

FREE FREE

3505

3505.10

3505.20

Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:

- Dextrins and other modified starches:

— Containing more than 20 % of starch or starch products

~ Other

- Glues:

— Containing more than 20 % of starch or starch products

~ Other

VC FREE

VC FREE

3506

ex 3506.10

ex 3506.99

3507 ex 3507.90

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

— With a basis of sodium silicate emulsion or of resin emulsions

- Other:

— Other:

--- With a basis of sodium silicate

emulsion or of resin emulsions

Enzymes; prepared enzymes not elsewhere specified or included:

- Other:

— Prepared enzymes eontaining foodstuffs

FREE

FREE

FREE

100 Prop. 1992/93:146

Table IV

to Protocol A

HS Heading P2.

3809

3809.10

ex 3809.91

ex 3809.92

ex 3809.93

Description of products

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:

— With a basis of amylaceous substances

— Other:

— Of a kind used in the textile or like industries:

;-- Containing starch, or products

derived from starch

— Of a kind used in the paper or like.industries:

--- Containing starch, or products

derived from starch

— Of a kind used in the leather or like industries:

--- Containing starch, or products

derived from starch

Rate of Dutv

VC

VC

VC

VC

3823

ex 3823.10

3823.60 ex 3823.90

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

- Prepared binders for foundry noulds or cores:

— Based on synthetic resins

- Sorbitol other than that of subheading No. 2905.44

- Other:

— Crude calcium citrate

— Products of sorbitol cracking

FREE

FREE

FREE FREE

101

Prop. 1992/93:146

Table IV

to Protocol A

HS Heading po.

3911

ex 3911.10

Description of pyoducts

Petroleun resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms:

- Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes:

—Adhesives with a basis of resin emulsions

Rate of Duty

FREE

ex 3911.90

Other:

- Adhesives with emulsions

a basis of resin

FREE

3913

ex 3913.90

patural polymers (for example, alginic acid) and modified natural polymers (for example hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms:

- Other:

— Other than hardened proteins or chemical derivatives of natural rubber

FREE

102

Prop. 1992/93:146 Table V to Protocol A

HS Heading po

0403

10.10 10.20

TABLE V TO PROTOCOL A LIECHTENSTEIN. SWITZERLAND

Description pf prpduets

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:

— Yogurt:

— Containing cocoa

— Flavoured or containing added fruit

Rate of Dutvf*) fr/100 kg gross

vl 100.

0710

40.00

Vegetables (uncooked or cooked by steaming or boiling water), frozen: - Sweet corn

vl

1302

31 00

32.10 ex 32.90 ex 39.00

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:

— Agar-agar

- Modified

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

--- For technical uses

--- modified --- Other

- modified ~ Other

- modified

FREE

FREE FREE FREE

1519

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

(*) Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.

103 Prop. 1992/93:146

Table V

to Protocol A

HS Heading No.

Description of products

Rate of Dutyf*) fr/100 kg gross

13.00

Industrial monocarboxylic fatty acids; acid oils from refining: - Tall oil fatty acids

FREE

1702

50 00

ex 90.10

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

- Chemically pure fructose

- Other, including invert sugar:

- Solid

- Chemically pure maltose

FREE

FREE

1704

10

10

10

20

10

30

90

10

90

20

90.31

90.41 90.42 90.43 90,50

90.60

90.91 90.92 90.93

Sugar confectionery (including white chocolate), not containing cocoa:

— Chewing gum, whether or not sugar coated:

— Containing more than 70% by weight of sucrose

— Containing more than 60% but not more than 70% by weight of sucrose

— Containing not more than 60% by weight of sucrose

— Other

— White chocolate

— Sugar confectionery of all kinds, eontaining fruit (including fruit pastes, nougat, marzipan and the like)

— Sugar confectionery of all kinds made from licquorice juice, containing,

by weight of sucrose: -- More than 10%

— Other moulded sugar confectionery: Not containing milk fats nor

vegetable fats, containing by weight

of sucrose:

--- More than 70%

--- More than 50% but not more than 70%

--- Not more than 50%

-- Containing vegetable fats but not

containing milk fats -- Containing milk fats

— Other, containing by weight of sucrose: More than 70%

-- More than 50% but not more than 70%

-- Not more than 50%

vl vl vl

vl

vl

vl

vl vl vl

vl

vl

vl vl vl

(*) Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.

104 Prop. 1992/93:146

Table V

to Protocol A

HS Heading No.

10.10 10.20

20.91 20.92 20.93 20.94

20.97 20.99

31.11 31,19

31.21 31.29

32.11 32.12 32,13 32.90

Description of products

Chocolate and other food preparations containing cocoa:

- Cocoa powder, eontaining added sugar or other sweetening matter:

— Containing 65% or more by weight of sucrose

— Containing not more than 65% by weight of sucrose

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

— Other:

--- In bulk blocks:

---- Containing ingredients derived from

milk, containing by weight of milk

fats:

----- More than 6%

----- More than 3% but not more than 6%

----- Not more than 3%

---- Not containing ingredients derived

from milk

--- Other:

---- Containing ingredients derived from

milk;

----- Containing fats other than milk fats

(whether or not containing milk fats)

----- Other

---- Not containing ingredients derived

from milk:

----- Containing fats

----- Other

- Other, in blocks, slabs or bars: ~ Filled:

--- Containing ingredients derived from

milk:

---- Containing fats other than milk fats

(whether or not containing milk fats)

---- Other

--- Not containing ingredients derived

from milk:

---- Containing fats

---- Other

~ Not filled:

--- Milk chocolate, containing by weight

of milkfats:

---- More than 6%

---- More than 3% but not more than 6%

---- Not more than 3%

--- Other

Rate of Dutvf*) fr/100 kg gross

vl vl

vl vl vl

vl

vl vl

vl vl

vl vl

vl vl

vl vl vl vl

(*) Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.

105

Prop. 1992/93:146

Table V

to Protocol A

HS Heading No.

Description of products

Rate of Dutyf*) fr/100 kg gross

90.11 90.19

90.21 90.29

— Other

— Containing ingredients derived from nilk:

— Containing fats other than nilk fats (whether or not containing nilk fats)

— Other

— Not containing ingredients derived from nilk:

-- Containing fats

—- Other

vl vl

vl vl

1901

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 eontaining 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:

10.11 10.12 10.13

— Containing goods of heading Nos. 0401 to 0404:

vl vl vl

-- Containing by weight more than 12% of

milkfats -- Containing by weight more than 3% but

not more than 12% of milkfats -- Not containing milkfats or

containing by weight not more than 3%

— Not containing goods of heading Nos. 0401 to 0404:

vl vl

10.21 10.22

-- Containing sugar

-- Not containing sugar

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

— Other eontaining to goods of Nos. 0401 to 0404:

20,81

ex

-- Containing by weight more than 25% of

milkfats

vl

vl vl

- In containers of a weight not exceeding 2 kg

20 82

ex

-- Containing of by more than 12% but

not more than 25% of milkfats

- In containers of a weight not exceeding 2 kg

-- Containing by weight not more than 12%

of milkfats

— other, not containing goods of heading Nos. 0401 to 0404:

ex

-- Containing by weight more than 25% of

milkfats

(*) Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.'

106 Prop. 1992/93:146

Table V

to Protocol A

HS Headina No.

Description of products

Rate of Dutvf*) fr/100 kg gross

ex

20.93 20.99

90.51 90.52

90.71 90.72 90.73 90.74 90.75

ex

90 81

90,82

ex

90.89 90,91

ex

90,93 90,94

(*) Alcohol Alcohol

- In containers holding not more than 2 kg

-- Containing by weight more than 12% but

not more than 25% of milkfats

- In containers holding not more than 2 kg

-- Not containing milkfats or containing

by weight not more than 12% of milkfats:

--- Containing fats

--- Other

— Other:

-- Malt extracts, of a dry content of:

--- More than 80%

--- Not more than 80%

-- Food preparations of goods of heading

Nos. 0401 to 0404:

--- Other (than those of heading

Nos, 1901,9061 to 1901,9067)

---- Containing milkfats, of a milkfat

content by weight of:

----- More than 50%

----- More than 20% but not more than 50%

----- More than 3% but not more than 20%

----- Not more than 3%

---- Not eontaining milkfat

-- Preparations containing the goods of

heading Nos, 0401 to 0404 (other than the preparations of tariff items 1901.9061 to 1901,9075):

--- Containing by weight more than 25%

of milkfats

- In containers of a weight not exceeding 2 kg

--- Containing by weight more than 12%

but not more than 25% of milkfats

- In containers of a weight not exceeding 2 kg

--- Other

-- Other preparations:

--- Containing by weight more than 25%

of milkfats

- In containers of a weight not exceeding 2 kg

.--- Containing by weight more than 12%

but not nore than 25% of milkfats

- In containers of a weight not exceeding 2 kg

--- Not containing milkfats or eontaining

by weight less than 12% of milkfats:

---- Of cereal flours, meals, starch or

malt extracts:

----- Containing fats

----- Not containing fats

---- Other:

----- Containing fats

ic products are liable to the taxes laid down Legislation.

vl

vl

vl vl

vl vl

vl vl vl vl vi

vl

vl vl

vl

vl

vl vl

vl in the

107 Prop. 1992/93:146

Table V

to Protocol A

HS Heading No,

Description of products

paté

90.96 90.99

Not eontaining fats:

- Containing sugar or eggs

- Other

vl vl

1902

11.00 19.00

20,00

30.00

40.10 40,90

Pasta, whether or not cooked or stuffed (with neat 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

— Other

- Stuffed pasta, whether or not cooked or otherwise prepared

- Other pasta

- Couscous:

— Uncooked, unprepared

— Other

vl vi

vl

vl

vl vl

1903 ,00 00

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

- Made of potato starch

- Other

1904

10.00

90.20 90.90

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain fora, precooked or otherwise prepared:

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

- Other

- Other:

--- Parboiled rice

--- Other

20.-

24,

Vl

(*) Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.

108

Prop. 1992/93:146

Table V

to Protocol A

Rate of Dutyf*) fr/100 kg gross

109 HS Heading No.

10.10 10.20

20.10 20.20 20.30

30.11 30.19

30,21

40.21 40.29

90.11 90.12

90.13 90.19 90,20

(*) Alcohol Alcohol

Description of products

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:

vl vl

— Not eontaining added sugar or other sweetening matter

— Containing added sugar or other sweetening matter

— Gingerbread and the like:

vl vl vl

— Containing milkfats

— Containing other fats

— Not eontaining fat

— Sweet biscuits; waffles and wafers:

— Sweet biscuits:

vl vl

-- Containing milkfats

-- Other

— Waffles and wafers:

-- Not containing added sugar or other

vl

vl

vl

sweetening matter -- Containing added sugar or other

sweetening matter

— Rusks, toasted bread and similar toasted products:

— Not containing added sugar or other sweetening matter

— Containing added sugar or other sweetening matter

vl vl

-- Rusks

-- Other

— Other

— Bread and other ordinary bakers' wares, not containing added sugar or other sweetening matter, honey, eggs, fats, cheese or fruit:

-- Not put up for retail sale:

vl vl

vl vl

--- Bread erumbs

--- Other

-- Put up for retail sale:

--- Matzos

--- Other

32.

— Communion wafers, empty cachets ofa kind suitable for pharmaceutical use, sealing wafers, rice papers and similar products

— Other:

-- Other, not containing added sugar or

vl

other sweetening matter -- Other, containing added sugar or other

sweetening matter:

ic products are liable to the taxes laid down in the Legislation.

Prop. 1992/93:146

Table V

to Protocol A

HS Heading No.

90.93 90,94 90,95

Description of products

Containing milkfat Containing other fats Not eontaining fat

Rate of Dutvf*) fr/100 kg gross

vl vl vl

2001

90,21

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

- Other:

— Vegetables and other edible parts of plants:

-- Sweet corn (Zea mays var.saccharata)

vl

2004

Other vegetables prepared or pre-served otherwise than by vinegar or acetic acid, frozen:

- Other vegetables and mixtures of vegetables;

90.23

In containers, of a weight not exceeding 5 kg: - Sweet corn (Zeä mays var.saccharata)

vl

2005

20,11 20.12

80.00

Other vegetables prepared or pre-served otherwise than by vinegar or acetic acid, not frozen:

- Potatoes:

- Preparations in the form of flour, neal or flakes, consisting nainly of potatoes:

--- Containing by weight more than 80% of

potatoes --- Containing by weight not nore than 80%

of potatoes

- Sweet corn (Zea mays var.saccharata)

vl vl vl

2008

11,10

Fruit, nuts and other edible parts of plants, otherwise prepared or pre-served, 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

vl

110

(*) Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.

Prop. 1992/93:146

Table V

to Protocol A

H? HfPdirq

Description of products

Rate ef Dutvf*) fr/100 kg gross

91.00 99.93

2101

10.90

20.90 ex 30.00

Other, including mixtures other than those of subheading No. 2008.19:

- Palm hearts

- Other:

— Other:

— Corn other as sweet corn (Zea mays var. saccharata)

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:

~ Other

- 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:

~ other

- Roasted coffee substitutes, and extracts, essences and concentrates thereof, excluded roasted chicory, and extracts, essences and concentrates thereof:

- Whole or in pieces ~ Other

vl

vl

vl

vl

1.60 vl

2102

ex

20.00

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

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

— Yeasts, natural, dead

4.-

2103

10 00 20 00

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

- Soya sauce

- Tomato ketchup and other tomato sauces

FREE FREE

111

(*) Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.

HS Heading No.

90 00

- Other

Description of products

Prop. 1992/93:146

Table V

to Protocol A

Rate of Dutvf*) fr/100 kg gross

FREE

10 00

Soups and broths and preparations therefor; homogenised composite food preparations:

- Soups and broths and preparations therefor

FREE

2105 Ice cream and other edible ice, whether or not containing cocoa

- Containing cocoa

- Other

vl (1)

vl C2)

10 11 10 19

90 21 90 22

90 23

90 24 90 30 90 40

Food preparations not elsewhere specified or included:

— Protein concentrates and textured protein substances:

— containing milkfats, other fats or sugar

— Other

— Öther:

— Non-alcoholic mixtures of extracts and concentrates of vegetable substances, of a kind used in the preparation of beverages:

--- Containing added sugar or other

sweetening matter, containing by weight more than 60% of sucrose

--- Containing added sugar or other

sweetening matter, containing by weight more than 50% but not more than 60% of sucrose

--- Containing added sugar or other

sweetening matter, containing by weight not more than 50% of sucrose

--- Not eontaining added sugar or other

sweetening matter

— Protein hydrolysates and yeast autolysates

— Chewing-gum and sweets, tablets, pastilles and similar products, not eontaining sugar

— Other food preparations: Other

Vl

vl

vl

vl

vl vl 20.-

vl

Switzerland applies until further notice instead of the variable components a fixed rate of Fr. 47.50. 2 Switterland applies until further notice instead of the variable a fiied rate of fr. 100,-.

(») Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.

112 HS Heading No,

Description of products

Prop. 1992/93:146

Table V

to Protocol A

Rate of Dutyf*) fr/100 kg gross

90 81 90 82 90 83 90 84

90 91 90 92 90 93

90 94 90 95 90 96

90 99

Containing by weight, of milkfats:

- More than 50%

- More than 20% but not more than 50%

- More than 3% but not more than 20%

- Not more than 3%, not including artides of heading No, 2106.9091

Containing other fats, of a fat content of;

- More than 40%

- More than 10%, but not more than 40%

- Not more than 10% Not containing fats:

- Containing sugar, of a sugar content of:

- More than 50%

- Not more than 50%

- Containing cereals, malt extracts or eggs (not containing sugar)

- Other

vl vl vl

vl

vl vl vl

vl vl

vl vl

10 00

90 90

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 2009:

- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter of flavoured

- Other:

- other

6,40

6,40

00

10

00

20

00

31

00

39

Beer made from malt (1/2)

- In containers holding more than 2 hl

- In containers holding more than 2 1 but not more than 2 hl

- In containers holding not more than 2 1:

- In glass bottles

- Other

6.-8.-

1 In addition to the Customs duty, beer of this tariff items shall be liable to an additional duty of fr. 3.30/hl.

2 In addition to the Customs duty and the additional duty, beer of this tariff items shall be liable to a beer tax of

14.4 c./l.

(*) Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.

8 Riksdagen 1992193. 1 saml. Nr 146

Prop. 1992/93:146

Table V

to Protocol A

HS Heading No.

10

10

10

20

90

10

90

20

Description of products

Vermouth and other wine of fresh grapes ' flavoured with plants or aromatic substances:

— In containers holding 2 1 or.less:

— Of an alcoholic strength by volume not exceeding 18% vol

— Of an alcoholic strength by volume exceeding 18% vol

— Other:

— Of an alcoholic strength by volume not exceeding 18% vol

— Of an alcoholic strength by volume exceeding 18% vol

Rate of Dutvf*) fr/100 kg gross

FREE FREE

FREE FREE

ex

90 90

Undenatured ethyl- alcohol of.an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages:

- Other:

- - Other:

- Liqueurs and other sweetened, even flavoured spirits: containing sugar or eggs

45.-

43 00

44 00

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

r Other polyhydric alcohols:

— Mannitol

— D-glucitol (sorbitol)

vl vl

ex2915

Saturated acycylic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated ör nitrosated derivatives:

- Esters of mannitol or sorbitol

FREE

2916 Unsaturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

(*) Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.

114 Prop. 1992/93:146

Table V

to Protocol A

HS Heading No.

Description of products

Rate of Dutvf*) fr/100 kg gross

ex 19 00

Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - Other:

- Esters of mannitol or sorbitol

FREE

ex 19 00

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives:

- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

— Other

- Itacon acids, its salts and esters

FREE

11

00

14

00

15

00

16

00

19 00

Carboxylic acids with additional oxygen function and their anhydrides; halides,' peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

— Carboxylic acids with alcohol function • but without other oxygen function,

their anhydrides, halides, peroxides, peroxyacids and their derivatives:

— Lactic acid, its salts and esters

— Citric acid ' -

— Salts and esters of citric acid

— Gluconic acid, its salts and esters

— Other:

- Glycerin acid, glycol acid, sugar acid, isosugar acid, hepta sugar acid, their salts and esters

FREE FREE FREE FREE

FREE

ex

ex

19 00

90 00

Heterocydic compounds with oxygen hetero-atom(s) only:

- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:

- Other:

- Anhydrates of mannite or sorbite (e.g.sorbitan) not including maltol and isomaltol

- Other:

- Alphamethylglucosid

FREE

FREE

(*) Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.

115 Prop. 1992/93:146

Table V

to Protocol A

HS Heading No.

ex2940.00 00

Description of products

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading Nos. 2937, 2938 and 2939:

- Sorbose, its salts and esters

Rate of Dutvf*) fr/100 kg gross

FREE

2941

ex 10 00

Antibiotics:

- Penicillins and their derivatives with a penicillanic acid structure; salts thereof:

Penicilline ()

FREE

ex 90 00

Glands and other organs, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutie uses; heparin and its salts; other animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included:

- Other:

- Heparin and its salts

FREE

ex 90 00

Casein, caseinates and other casein derivatives; casein glues:

- Other

- Casein glues

15.

10 00

20 00

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: - Dextrins and other modified starches

- Esterified or etherified starches (2)

- Other (2)

- Glues (2)

FREE 4.80

1 Subject to health legislation.

Products for animal feeding are in addition subject to price supplements in accordance uith the Federal lau of agriculture

(*) Alcoholic products are liable to the taxes laid down in the

Alcohol Legislation. 116

Prop. 1992/93:146

Table V

to Protocol A

HS Heading No,

10 00

ex

99 00

Description of products

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

- On the basis of emulsions of sodium silicates

- Other:

- Other:

- On the basis of emulsions of sodium silicates

Rate of Dutvf*) fr/100 kg gross

FREE

FREE

90 00

Enzymes; prepared enzymes not elsewhere specified or included:

- Other:

- Prepared enzymes containing substances with nutritive value

vl

f\

10 00

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:

- With a basis of.a amylaceous substances: - Prepared saizing agents; prepared primer

FREE

3823 Prepared binders four foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

10 00

ex

- Prepared binders for foundry moulds or cores:

FREE

- On the basis of artificial resins

60 00

- Sorbitol other than that of subheading No. 2905,44

vl

(*) Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.

117 Prop. 1992/93:146

Table V

to Protocol A

HS Heading No,

Description of products

Rate of Dutvf*) fr/100 kg gross

ex 90 90

Other: - Other:

- Products of kraeking or sorbitol

FREE

ex 10 10

ex 10 90

ex 90 00

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms:

- Petroleum resins, coumarone-resins, indene-resins, coumarone-indene resins and polyterpenes:

— In dispersion or solution not in water- mediun:

- Glues on the basis of emulsions of these resins

— Other:

- Glues on the basis of emulsions of these resins

- Other:

- Glues on the basis of emulsions of these resins

FREE

FREE

FREE

ex 90 00

Natural polymers (for example, alginine acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms:

- Other:

- Dextrins and other products than hardened protein

FREE

(*) Alcoholic products are liable to the taxes laid down in the Alcohol Legislation.

118 Prop. 1992/93:146

Table VI

to Protocol A

TABLE VI TO PROTOCOL A

ICELAND

List 1

Icelandic Description of products

Customs Tariff Rate of

heading No, duty %

04 03 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:

- Yogurt:

0403,1001 - - Containing cocoa 40

0403,1003 - - As beverage 40

- Other:

0403.9001 - - Containing cocoa 40

0403.9003 - - As beverage 40

1704 Sugar confectionary (including

white chocolate), not containing cocoa:

1704.1000 - Chewing gum, whether or not

sugarcoated 40

- Other:

1704.9001 - - Liquorice and liquorice

preparations 40

1704.9002 - - Paste of powdered almonds-

with added sugar and persipan (imitations of powdered almond paste), in blocks of 5 kilos or more 40

1704.9003 - - Sugar bonbons, sweet tablets

(lozenges), n.e.s 40

1704.9004 - - Caramels 40

1704.9005 - - Preparations of gum Arabic 40 1704.9009 Other 40

119

Prop. 1992/93:146

Table VI

to Protocol A

1806 Chocolate and other food

preparations containing cocoa:

- Other preparations in blocks or slabs weighing nore than

2 kg or in liquid, paste, powder granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:

1806.1000 - Cocoa powder, containing added 40

sugar or other sweetening matter: 1806.2009 ----- Other 40

- Other, in blocks, slabs or bars: 1806.3100 Filled 40

- - Not filled:

1806.3201 _ _ _ Cooking chocolate in bars

and slabs, eontaining only cocoa beans, sugar and not more than 30% of cocoa

butter

1806,

,3209

------- Other

- Other:

1806.

.9002

- - Food specially prepared for

dietetie purposes

1806,

.9003

- - Easter eggs

1806,

.9009

----- Other

1901 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 headings Nos. 0401 to 0404, not containing cocoa powder in a proportion by weight of less than 10%, not elsewhere specified or included:

ex 1901.9000 - - Other:.

----- Malt extract 20

1905 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:

120

Prop. 1992/93:146

Table VI

to Protocol A

1905.1000 1905.2000

1905.3011 1905.3019

1905.3091 1905.3099 1905.4000

1905.9010 1905.9020 1905.9030 1905.9040 1905.9050 1905.9090

Crispbread 32

Gingerbread and the like 32 Sweet biscuits; waffles and wafers:

- Coated or covered with chocolate or with fondants containing cocoa:

- - Sweet biscuits 32 Other 32

- Other:

- - Sweet biscuits 32

--- Other 32

Rusks, toasted bread and

similar toasted products 32

Other

- Bread 32

- Plain biscuits 32

- Savoury and salted biscuits 32

- Cakes and pastry 32

- Pizza and the like 32

- Other 32

2101 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:

2101.1009 2101.3000

- - Coffee pastes consistings of 28

mixtures of ground, roasted coffee with vegetable,,fats and sometimes other ingredients

- - Other 28

- - Roasted chicory and other

roasted coffee substitutes, and extracts, essences and concentrates thereof 28

2102.1000 Yeast (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No. 3 002); prepared baking powders:

- Active yeasts

- Inactive yeasts; other

121 Prop. 1992/93:146

Table VI

to Protocol A

2102,2001 2102,3001 and 2102,3009

single-cell micro-organisms, dead:

- - Inactive yeasts 32

- Prepared baking powders 4 0

2104

ex 2194,1004 2104,1009

and

Soups and broths and preparations therefor; homogenised composite food preparations:

- Soups and broths and preparations therefor, excluding soup powder in packing of 5 kg, or nore 40

2106

Food preparations not elsewhere specified or included: - Other:

2106,9031 and 2106.9039

- - Powder for making desserts

40

2202

2202.1001 2202.1009

2202.9001

2202.9009

Waters, ineluding mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and other non-alcoholic beverages, not including fruit and vegetable juices of heading No. 2009:

- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:

- - Carbonated beverages Other

- Other:

- - Of dairy products with other

ingredients, provided that the dairy products are 75% or nore by net weight --- Other

40 40

40 40

2203

2203.0001

Beer made from malt:

- Malt ale and other

fermentation ale, of an alcoholic strength by

122 Prop. 1992/93:146

Table VI

to Protocol A

volume more than 0.5% and not exceeding 2.25% vol. 40 2203.0009 - Other 40

2209 Vinegar and substitutes for vinegar 32

obtained from acetic acid

3501 Casein, caseinates and other

casein derivatives; casein glues:

3501.1000 - Casein 12

3501.9000 - Other 12

3506 Prepared glues and other

prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg:

3506.1000 - Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 16

- Other: 3506.9100 - - Adhesives based on rubber or plastics (including artificial resins) 12

3506,9900 --- Other 12

123 Prop. 1992/93:146

Table VI

to Protocol A

List 2

Icelandic

Customs Tariff Description of Products Rate of

heading No. duty %

1702 Other sugars, ineluding

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:

1702.5000 - Chemically pure fructose 18

- Other, including invert sugar: 1702,9004 - - Chemically pure maltose 18

1901 Malt extract; food preparations

of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa in a proportion by weight of less than 50%, not elsewhere specified or included; food preparations of goods of headings 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:

ex 1901.1000 - Preparations for infant use, put up for retail sale, excluding malt extract and preparations of goods in headings Nos. 0401 to 0404 containing cocoa ln a proportion less than 10%: - - Food preparations of goods of headings Nos. 0401 to 0404, not containing cocoa 100 -- other 50

124 Prop. 1992/93:146

Table VI

to Protocol A

ex 1901,2000 - Mixes and doughs for

preparations of bakers' wares of heading No. 1905, excluding malt extract and . preparations of goods in headings Nos. 0401 to 0404 eontaining cocoa in a proportion less 10%:

- - Food preparations of goods

of headings Nos. 0401 to 0404 not eontaining cocoa

--- Other

ex 1901,9000 - other, excluding malt

extract and preparations of headings Nos. 0401 to 0404 containing cocoa in a proportion less than 10%:

- - Powder for making desserts

- - Preparations of goods in

headings Nos. 0401 to 0404 not containing cocoa --- Other

100 50

50 100

100 50

1902.1100 1902,1900

1902,2009 1902,3000

1902,4001 1902,4009

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

- Uncooked pasta, not stuffed or otherwise prepared:

- Containing eggs Other

- Stuffed pasta, whether or not cooked or otherwise prepared:

- - Other

- - Other pasta

- Couscous:

- - Cooked Other

60 60

ioo

100 60

1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms:

1903,0001 1903,0009

In retail packings 5 kg or less 20 Other 20

125 Prop. 1992/93:146

Table VI

to Protocol A

1904

1904,1000

1904,9000

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

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

- Other

50 50

2001

Vegetables, fruit, nuts and' other edible parts of plants, prepared or preseverd by vinegar or acetic acid: - Other:

ex 2001,9009

Sweet corn

60

2005

ex 2005.4000

ex 2005,5900

2005.8000

ex 2005,9000

ex 2005,9000

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

- Peas (Pisum sativum) : '.

- - Preparations solely of

peas 50

- Beans (Vigna spp,, Phaseolus spp,):

- - Other:

- - - Preparations based

solely in bean flour 50

- Sweet corn (Zea mays var, saccharata) 60

- Other vegetables and mixtures of vegetables:

- - Mixtures of vegetables

which have potato chips

as a basic ingredient 100

- - Mixtures of based on

vegetable flour 50

2008

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

126

Prop. 1992/93:146

Table VI

to Protocol A

2008,9100 ex 2008.9909

Other, including mixtures other than those of subheading No. 2008.19:

- Palm hearts

- Other:

- :- Other edible parts

of plants, n,e,s.

2101.2001 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:

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

- - Coffee pastes consisting

of mixtures of ground, roasted coffee with vegetable fats and sometimes other ingredient

- 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:

- - Tea preparations

consisting of a mixture of.tea; milk powder and sugar.

2103.9001 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: - Other:

- - Preparations of

vegetable sauces with the .basic ingredients

127 Prop. 1992/93:146

Table VI

to Protocol A

of flour, meal, starch

or malt extract 50

2104 Soups and broths and

preparations therefor; homogenised composite food preparations: - Soups and broths and preparations therefor:

2104,1001 - - Preparations of vegetable soups with basic ingredients of flour, meal, starch or malt extract 50

2106 Food preparations not else-

where specified or included:

2106,1000 - Protein concentrates and

textured protein substances 100

- Other:

- - Fruit juices, prepared or

mixed more than specified in No, 2009: 2106,9011 - _ _ Unfermented and not

containing sugar, in containers of 50 kg or more 50 2106,9019 - _ _ other 50

- - Preparations for making

beverages:

2106.9021 - _ _ Non-alcoholic preparations

(concentrated extracts) 30

2106.9022 - - - Flavoured or coloured

syrup 100

ex 2106.9029 - - - Emergency foods, provided

the containers make plain their special use 20

ex 2106.9029 - - - Foods specially

prepared for diabeties, provided the containers make plain their special use 50

2106,9029 ------- Other 100

2106.9041 - - Candy, containing neither

sugar nor cocoa 100

2106.9042 - - Fruit soups and porridge lOO

ex 2204 Wine of fresh grapes, including

fortified wines; grape must other than of heading No. 2009; - Other wine; grape must with fermentation prevented or

128

Prop. 1992/93:146

Table VI

to Protocol A

2204,2101 2204,2901

arrested by the addition of alcohol:

- - In containers of 2 1 or less:

- - - Fortified grape must Other

- - - Fortified grape must

20 20

2205,1000 2205.9000

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:

- In containers of 2 1 or less

- Other

20 20

2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquers and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages:

- Compound alcoholic preparations of a kind used for the manufacture of beverages:

2208,

,1001

- Of an alcoholic strength by volume of more than 2.25% vol

2208,

.1009

-

- Other

Spirits obtained by distilling grape wine or grape mare:

2208,

,2001

-

- Cognac

2208.

,2009

-

- Other

2208.

,3000

-

Whiskies

2208.

,4000

—

Rum and tafia Gin and Geneva:

2208.

,5001

-

- Gin

2208.

,5002

—

- Geneva Other;

2208.

,9001

-

- Of an alcoholic strength by volume of more than 2.25% vol;

- Ethanol, undenatured, of a strength less than 80% by volume

-

- Other

2208.

.9002

-

- Aqua vitae (brennivln)

2208.

,9003

-

- Vodka

2208,

,9004

-

- Liqueurs

2208.

,9009

-

- Other

9 Riksdagen 1992/93. 1 saml. Nr 146

129 Prop. 1992/93:146

Table VI

to Protocol A

ex 2520

2520.2001

Gypsum,; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders:

- Plasters;

- - Plasters specially prepared for use in dentistry

2839 Silicates; commercial alkali metal silicates:

ex 2839.9000 - Other; excluding commercial metal silicates (lithium-, rubidium-, ceasium- and francium silicates)

2905 Acyclic alcohols and their

halogenated, sulphonated, nitrated or nitrosated derivatives:

- Saturated monohydrie alcohols:

2905.1200 - - Propan-1-ol (propyl

alchol) and propan-2-ol (isopropyl alcohol) 18

2905.1300 - - Butan-1-ol (n-butyl

alcohol) 18

2905.1400 - - Other butanols 18

2905.1500 - - Pentanol (amyl alcohol)

and isomer therof 18

2905.1600 - - Octanol (octyl alcohol)

and isomers thereof 18

2905.1700 - - Dodeean-1-ol (lauryl

alcohol), hexadecan-l-ol

(cetyl alcohol) and

octadeean-1-ol (stearyl

alcohol) 18

2905.1900 - - Other 18

- Unsaturated monohydrie alcohols:

2905,2100 - - Allyl alcohol 18

2905,2200 - - Acyclic terpene alcohols 18 2905,2900 - - Other 18

- Diols: 2905,3200 - - Propylene glycol

(propane-l,2-diol) 18

2905.3900 - - Other 18

- Other polyhydric alcohols;

130 Prop. 1992/93:146

Table VI

to Protocol A

2905,4100

2905,4200 2905,4300 2905,4400 2905,4900 2905.5000

- 2-Ethyl-2-(hydroxymethyl propane-1,3-diol (trimethylolpropane)

- Pentaerythritol

- Mannitol

- D-glucitol (sorbitol)

- Other

Halogentaed, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols

18 18 18 18 18

2911 2911,0000

Aeetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives

2915 Saturated acylic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives; - Formic acid, its salts and esters:

2915.

.1200

-

- Salts of formic acid

2915.

.1300

-

- Esters of formic acid Acetic acid and its salts; acetic anhydride:

2915.

.2100

-

- Acetic acid

2915.

,2200

-

- Sodium acetate

2915.

,2300

-

- Cobalt acetates

2915.

,2400

-

- Acetic anhydride

2915.

,2900

—

- Other

Esters of acetic acid:

2915.

,3100

-

- Ethyl acetate

2915,

.3200

-

- Vinyl acetate

2915,

.3300

-

- N-Butyl acetate

2915.

,3400

-

- Isobutyl acetate

2915.

,3500

-

- 2-Ethoxyethyl acetate

2915,

.3900

-

- Other

2915.

,4000

Mono-, di- or tricholoracetic acids, their salts and esters

2915.

,5000

—

Propionic acid, its salts and esters

2915.

.6000

Butyrie acids, valeric acids, their salts and esters

131 Prop. 1992/93:146

Table VI

to Protocol A

2915,9000

Palmitic acid, stearic acid, their salts and esters Other

18 18

2916

2916.1100 2916.1200 2916.1300

2916.1400 2916.1500

2916.1900 2916.2000

2916.3100 2916.3200 2916.3300 2916.3900

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

- Unsaturated acylic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

- - Acrylic acid and its salts

- - Esters of acrylic acid

- - Methacrylic acid and

its salts

- - Esters of methacrylic acid

- - Oleic, linoleie or

linolenic acids, their salts and esters --- Other

- Cydanic, cyclenic or eydoterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives

- Aromatic monocarboyylie acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

- - Benzoic acid, its salts

and esters

- - Benzoyl peroxide and

benzoyl ehloride

- - Phenylacetic acid, its

salts and esters

- - Other

18 18

18 18

18 18

18 18

2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

132 Prop. 1992/93:146

Table VI

to Protocol A

2917.1100 2917.1200 2917.1300

2917.1400 2917.1900 2917.2000

2917.3100 2917.3100 2917.3300

2917,3400

2917,3500 2917,3600

2917,3700 2917.3900

Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

- Oxalic acid, its salts

and esters 18

- Adipic acid, its salts

- and esters 18

- Azelaic acid, sebacic acid, their salts and

esters 18

- Maleic anhydride 18

- Other 18 Cydanic, cyclenic or eydoterpenic poly carboxylic acids, their anhydrides, halides,

peroxides, peroxyacids

and their derivatives 18

Aromatic polycarboxylic

acids, their anhydrides,

halides, peroxides,

peroxyacids and their

derivatives:

- Dibutyl orthophthalates 18

- Dicotyl orthophthalates 18

- Dionyl or didecyl orthophthaltes 18

- Other esters of orthophthalic acid 18

- Phthalic anhydride 18

- Terephthalic acid and

its salts 18

- Dimethyl terephthalate 18

- Other 18

2918

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives; - Carboxylic acids with alcohol function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2918.1100

- - Lactic acid, its salts

and esters

18

2918,1200

- - Tartaric acid

18

2918.1300

- - Salts and esters of

tartaric acid

18

2918.1400

---- Citric acid

18

133 Prop. 1992/93:146

Table VI

to Protocol A

2918.1500 - - Salts and esters of

citric acid 2918.1600 - - Gluconic acid, its salts

and esters 2918.1700 - - Phenylglycolie acid (mandelic acid), its salts and esters

2918.1900 ----- Other

- Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives; 2918.2100 - - Salicylie acid and its salts 2918.2200 - - 0-Acetylsalicylic acid,

its salts and esters 2918.2300 - - Other esters of salicylie acid and their salts

2918.2900 ----- Other

2918.3000 - Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives 2918.9000 - Other

18 18

18 18

18

18

18 18

18 18

2932

Heterocydic compounds with oxygen hetero-atoma(s) only: - Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure;

2932,1100

- - Tetrahydrofuran

18

2932.1200

- - 2-Furaldehyde

(furfuraldehyde)

18

2932,1300

- - Furfuryl alcohol and tetrahydrofurfuryl

alcohol

18

2932.1900

- - Other

- Lactones:

18

2932.2100

- - Coumarin, methylcoumarins

and ethylcoumarins

18

2932.2900

- - Other lactones

18

2932.9000

- Other

18

2933

Heterocydic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts;

134

Prop. 1992/93:146

Table VI

to Protocol A

2933.1100 2933.1900

2933.3100 2933,3900 2933,4000

2933,5900

2933.6100 2933.6900

2933,7100

2933.7900 2933.9000

Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure:

- Phenazone (antipyrin) and its derivatives

- Other

Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:

- Other

Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:

- Pyridine and its salts

- Other

Compounds containing a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused Compounds eontaining a pyramidine ring (whether or not hydrogenated) or piperazine ring in the structure; nucleic acids and their salts:

- Other

Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:

- Melamine

- Other Lactams;

- 6-Hexanelaetara (epsilon-caprolactam)

- Other lactams Other

18 18

18 18

18 18

18 18 18

2934 Other heterocydic compounds;

2934.1000 - Compounds eontaining an unfused thiazole ring (whether or not hydrogenated) in the structure

2934.2000 - Compounds containing a

benzothiazole ringsystem (whether or not hydrogenated), not further fused

2934,3000 - Compounds containing a

phenothiazine ringsystem

135 Prop. 1992/93:146

Table VI

to Protocol A

(whether or not hydrogenated), not further fused 18

2934.9000 - Other 18

2940 2940.0000 Sugars, chemically pure,

other than sucrose, maltose,

glucose and fructose; sugar

esters, and their salts,

other than products of

heading No. 2937, 2938 or 2939. 18

ex2941 Antibiotics:

2941.1000 ' Penicillins and their

derivatives with a

penicillanic acid

structure; salts thereof 10 2941,2000 ' Streptomycins and their

derivatives; salts thereof 10 2941,3000 ' Tetracydines and their

derivatives; salts thereof 10 2941,4000 ' Chloramphenicol and its

derivatives;

salts thereof 10

2941,5000 ' Erythromycin and its

derivatives;

salts thereof 10

2941,9000 ' Other 10

3006 pharmaceutical goods specified

in Note 3 to this Chapter; " Dental cements and other dental fillings; bone reconstruction cements;

3006,4002 -■ ~ Silver amalgams for

dental fillings 50

ex 3006.6000 - Chemical contraceptive preparations based on hormones or permieides: - - Chemical contraceptive preparations based on hormones 50

3403 Lubricating preparations

(including eutting-oil preparations, boit or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based

\■\(

Prop. 1992/93:146

Table VI

to Protocol A

on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic eonstituents, 70% or nore by weight of petroleum oils or of oils obtained from bituminous minerals:

- Containing petroleum oils or oils obtained from bituminous minerals:

ex 3403,1100 - - Preparations for the treatment of textile materials, leather furskins or other materials;

- - - Waterdispersible

textile lubricating preparations containing a high proportion of surface-active agents together with mineral oils and other chemicals

- - Other:

3403.1901 _ _ _ Anti-rust preparations

based on lanolin and dissolved in white spirit even if the content of white spirit is 70% or more by weight

3407.0001 Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calsined gypsum or calcium sulphate):

- Preparations for use in dentistry, with a basis of plaster

137 Prop. 1992/93:146

Table VI

to Protocol A

3505

3505.1000 3505.1000

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:

- Dextrins and other modified starches

- Glues

25 25

3801

ex 3801.2000

ex 3801.3000

ex 3801.9000

Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other earbon in the form of pastes, blocks, plates or other semi-manufactures:

- Colloidal or semi-colloidal graphite:

- - Colloidal graphite

suspended in oil and semi-colloidal graphite

- Carbonaceous pastes for electrodes and similar pastes for furnace linings, excluding earbons for making carbon brushes

- Other:

- - Preparations based on

graphite or other earbon in the forn of pastes, mixed with oil

50

50

50

3804 3804.0000

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No. 3803, excluding concentrated sulphite lye

50

3805

Gum, wood or sulphate turpentine and other terpenie oils produced by the distillation or other treatment of coniferouos woods; crude dipentene; sulphite turpentine and other crude para-cymen; pine oil contain-

138

Prop. 1992/93:146

Table VI

to Protocol A

ing alphaterpineol as the main constituent:

ex 3805.9000 - Other:

- - Crude para-cymen other than sulphite terpentine

ex 3809.1000 ex 3809.1000

ex 3809.9100 ex 3809.9100

ex 3809.9201 ex 3809.9201

ex 3809.9309 ex 3809.9309

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:

- With a basis of amylaceous substances:

- - Auxiliary preparations 50 Other 25

- Other:

- - Of a kind used in the

textile or like industries:

- - - Auxiliary preparations 50

- - - Other 25

- - Of a kind used in the paper

or like industries:

- - - Auxiliary preparations 50 - Other 25

- - Of a kind used in the leather

or like industries;

- - - Auxiliary preparations 50

- - - Other 25

ex 3811.1100

ex 3811.1900

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (ineluding gasoline) or for other liquids used for the same purposes as mineral oils;

- Anti-knock preparations:

- - Based on lead compounds,

excluding for mineral oils, including gasoline

- - Other, excluding for

mineral oils, ineluding gasoline

139 Prop. 1992/93:146

Table VI

to Protocol A

- Additives for lubricating oils: ex 3811.2100 - - Containing petroleum oils or oils obtained from bituminious minerals, excluding for mineral oils 50 ex 3811.2900 - - Other, excluding for

mineral oils 50

ex 3811.9000 - Other, excluding for nineral

oils, including gasoline 50

3812 Prepared rubber accelerators;

compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics:

3812.2000 - Compound plasticisers for

rubber or plastics 50

3812.3000 - Anti-oxidising preparations and other compound stabilisers for rubber or plastics 50

3817 Mixed alkylbenzenes and mixed

alkylnaphthalenes, other than those of heading No. 2707 or 2902: 3817.1000 - Mixed alkylbenzenes 50

3817.2000 - Mixed alkylnaphthalenes 50

3818 3818.0000 Chemical elements doped for

use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 50

3823 Prepared binders for foundry

moulds or cores; chemical products and preparations of the chemical or allied industries (ineluding those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

140 Prop. 1992/93:146

Table VI

to Protocol A

3823.1000 - Prepared binders for foundry noulds or cores, excluding foundry core binders based on natural resinous products 3823.3000 - Non-agglomerated metal

carbides nixed together or with metallic binders 3823.5000 - Non-refreetory mörtars and

concretes 3823.6000 - Sorbitol other than that of subheading No. 2905.44 - Other: ex 3823.9001 - - Raw materials or auxilary preparations for the production of industrial goods, n.e.s., excluding emulsifiers and preparations for tanning

3823.9002 - - Compound hardening agents

3823.9003 - - Inorganic composite

solvents and thlnners

3823.9004 - - Anti-rust preparations

3823.9005 - - Refrigerants

3823.9006 - - Residual products of the

chemical or allied industries, n,e,s, 3823,9009 ------- Other

50 50 50

50 50

50 50 50

50 50

ex 3919

3919,9001 3919,9009

ex 3919

Self-adhesisve plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls, of polymerisation and copolymerisation products (for example polyethylene, pdytetra-haloethylenes, polyisolbutylene, polystyrene, polyvinyl ehloride, polyvinyl acetate, polyvinyl chloroaeetate and other polyvinyl derivatives, polyaerylie and polymethaerylic derivatives, coumaroneindene resins);

- Other;

- - Wall and eeiling covering Other

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls, of other high polymers, artificial resins and artificial plastic materials, including alginic acid, its

40 40

141 Prop. 1992/93:146

Table VI

to Protocol A

3919,9001 3919,9009

salts and esters; linoxyn:

- Other:

- - Wall and eeiling covering Other

30 30

ex 3920

ex 3920

Other plates, sheets, filn, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of polymerisation and copolymerisation products (for example, polyethylene, polytetrahaloethylenes, polyisolbutylene, polystyrene, polyvinyl ehloride, polyvinyl acetate, polyvinyl chloroaeetate and other polyvinyl derivatives, polyaerylie and polymethaerylic derivatives, coumarone-indene resins), excluding products for photoengravings, shoe manufacture and products not patterned or printed of a thickness not exceeding o,4 mm

Other plates, sheets, film, foil, and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of other high polymers-, artificial resins and artificial plastic materials, ineluding alginic acid, its salts and esters; linoxyn, excluding products for photoengravings, shoe manufacture and products not patterned or printed of a thickness not exceeding 0,4 mn

40

30

ex 3921

Other plates, sheets, filn, foil and strip, of plastics of polymerisation and copolymerisation products (for example polyethylene, polytetra-haloethylenes, polyisolbutylene, polystyrene, polyvinyl ehloride, polyvinyl acetate, polyvinyl chloroaeetate and other polyvinyl derivatives, polyaerylie and polymethaerylic derivatives.

142

Prop. 1992/93:146

Table VI

to Protocol A

ex 3921

coumarone-indene resins), excluding products for photo engravings, shoe manufacture and products not patterned or printed of a thickness not exceeding 0,4 nm 40

Other plates, sheets, filn,

foil and strip, of plastics,

of other high polymers,

artificial resins and artificial

plastic materials, ineluding

alginic acid; its salts and

esters; linoxyn, excluding

products for photoengravings,

shoe manufacture and products

not patterned or printed of a

thickness not exceeding 0,4 mm 30

143

Prop. 1992/93:146 Table VII to Protocol A

TABLE VII TO PROTOCOL A POLAND*

Heading No.

H,S,/C.N. Code

Description of products

ex

0403,10

51 53 59

91 93 99

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

- Yogurt:

— 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%

--- Exceeding 1.5% but not exceeding 27%

--- Exceeding 27%

-- Other, of a milkfat content, by

weight :

--- Not exceeding 3%

--- Exceeding 3% but not exceeding 6%

--- Exceeding 6%

ex

0403,90

- Other:

— 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%

The concessions contained in this Table will apply to Austria until 31 December 1994 unless Poland and Austria after a review of the situation decide to extend the validity beyond that date.

144 Prop. 1992/93:146 Table VII to Protocol A

Heading NO.

H.S./C.N. Code

Description of products

91 93 99

--- Exceeding 1.5% but not exceeding 27%

--- Exceeding 27%

-- Other, of a nilkfat content, by

weight ;

--- Not exceeding 3%

--- Exceeding 3% but not exceeding 6%

--- Exceeding 6%

0710.40 Vegetables (uncooked or cooked bv steaming or boiling in water). frozen.

- Sweet corn

P7.U

ex

30 Vegetables provisionally preserved ffor example. by sulphur dioxide gas, in brine. in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

- Other vegetables; mixtures of

vegetables:

— Vegetables: Sweet corn

ex

1704.10 1704.90

30 55

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

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

— Agar-agar

Sugar confectionerv fincluding white chocolate). not containing cocoa.

- Chewing gum, whether or not sugarcoated

- Other:

— White chocolate

— Other;

-- Throat pastilles and cough dröps

10 Riksdagen 1992/93. 1 saml. Nr 146

145 Prop. 1992/93:146 Table VII to Protocol A

Heading No.

H,S,/C,N, Code

Description of products

18

93

18

94

18

05

Cocoa paste. whether or not defatted.

Cocoa butter, fat and oil.

Cocoa powder. not eontaining added sugar or other sweetening matter.

;9.o;

ex

1902,11 1902,19 1902,20

1902,30 1902,40

91 99

Pasta, whether or not cooked or stuffed fwith 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 ~ Other

- Stuffed pasta, whether or not cooked or otherwise prepared; •

- Other:

-- Cooked

-- Other

- Other pasta

- Couscous

19.03

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

20.01

ex

30 40

Vegetables. fruit. nuts and other edible parts of plants. prepared or preserved bv vinegar or acetic acid.

— Other:

— Sweet corn (Zea mays var. saccharata)

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

146 Prop. 1992/93:146 Table VII to Protocol A

Heading No.

H.S./C.N. Code

Description of products

2004.90

10

Other vegetables prepared or preserved otherwise than bv vinegar or acetic acid. frozen.

- Other vegetables and mixtures of vegetables;

— Sweet corn (Zea mays var. saccharata)

20.08

ex

2008.11

2008.91 2008.99

10

85 91

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

— Other, ineluding mixtures other than those of subheading No. 2008.19 :

— Palm hearts

— Other:

--- Not containing added spirit:

----- Not containing added sugar:

------ Maize (corn), other than sweet corn

(Zea mays var. saccharata)

------ Yams , sweet potatoes and similar

edible parts of plants, eontaining 5 % or more by weight of starch

21.01

Extracts. essences and concentrates. of coffee, tea or mat 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.

21.02

Yeasts factive or inactive); other single-cell micro-organisms. dead fbut not including vaccines of heading No. 30.02); prepared baking powders.

21.03

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard

147 Prop. 1992/93:146 Table VII to ProtocolA

Heading No.

H.S./C.N, Code

Description of products

flour and meal and prepared mustard.

2103.10

- Soya sauce

21,96

ex

2106.90

10

Food preparations not elsewhere specified or included,

- Other;

— Cheese fondues

22.03

Beer made from malt

22-05

ex

2205,10

10

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

- In containers holding 2 1 or less:

— Of an actual alcoholic strength by volume of 18% vol, or less

******

148 Prop. 1992/93:146 Table VIII to Protocol A

TABLE VIII TO PROTOCOL A

Heading No.

H.S. Code

Description of products

14.04

1404.20

Vegetable products not elsewhere specified or included;

- Cotton linters

15,16

ex

1516,20

Animal or vegetable fats and oils and their fractions. partlv or wholly hydrogenated. inter-esterified. re-esterified or elaidinised. whether or not refined. but not further prepared:

- Vegetable fats and oils and their fractions;

— Hydrogenated castor oil, so called "opal wax"

ex

1518.00 Animal or vegetable fats and oils and their fractions, boiled, oxidised. dehvdrated. sulphurised. blown. polvmerised bv 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

149 PROTOKOLL A

rörande varor som avses i artikel 2, punkt b)

Prop. 1992/93:146 Protokoll A

Artikel 1

1. För att hänsyn skall kunna tas till prisskillnaderna på jordbruksråvaror ingående i de varor som finns upptagna i de listor som hänvisas till i artik larna 2 och 3, skall avtalet inte hindra:

i) att en rörlig avgift eller en schablonavgift uttas vid import eller

att interna prisutjämningsätgärder vidtas; ii) att åtgärder vidtas vid export.

2. Prisutjämningsätgärderna skall inte överstiga skillnaderna mellan det inhemska priset och världsmarknadspriset på de jordbruksråvaror som ingår i varorna i fråga. Om det inhemska priset på en jordbruksrävara i ursprungslandet är lägre än världsmarknadspriset, får dock importlandet ta detta faktum i beaktande vid beräkning av utjämningsätgärden. Dessutom, om Polen och något av EFTA-staterna kommer överens om nedsättningar av rörliga avgifter som utgär pä jordbruksråvaror, skall ifrägavarande part på lämpligt sätt ta hänsyn till dessa nedsättningar vid beräkning av kompensationsbelopp på berörda bearbetade produkter.

3. Det prisutjämningssystem som i huvuddrag angetts i punkterna 1 och 2 skall inte pä nägot sätt hindra att EFTA-staterna och Polen fullföljer sin respektive jordbrukspolitik eller vidtar nägra åtgärder inom ramen för sädan politik.

Artikel 2

1. För varor upptagna i listorna I, II, III, IV, och V skall respektive EFTA-stat ge Polen de koncessioner som framgår av dessa listor.

2. Den behandling som Island ger finns angiven i lista VI. Tullavgifterna anges i lista 1 och de fiskala tullarna i lista 2. Island fär emellertid ersätta tullavgifterna och de fiskala tullarna med andra prisutjämningsätgärder i enlighet med vad som sägs i punkterna 1 och 2 i artikel 1 men ingen sådan åtgärd skall resultera i en mindre gynnsam behandling av varor upptagna i lista VI än den Island ger Europeiska gemenskaperna.

Artikel 3

1. Från och med den dag avtalet träder i kraft till och med den 31 december 1994 skall, utan hinder av artikel 4 i avtalet, de tullsatser som tillämpas av Polen för varor med ursprung i EFTA-staterna och som upptas i lista VII inte vara högre än de som tillämpades den 29 februari 1992.

2. Polen skall senast den 1 juli 1994 för de varor som är upptagna i denna lista precisera vilken del av importtullarna och avgifterna med motsvarande verkan som är av jordbruks- respektive icke-jordbrukskaraktär. Varuom-

fattningen och jordbrukselementet skall vara samma som de som fastställts Prop. 1992/93:146 i Europaavtalet mellan Polen och Europeiska gemenskaperna. Möjligheten Protokoll A att inkludera de koncessioner som Polen givit till den Europeiska gemenskapen pä speciella villkor skall beaktas i Gemensamma kommittén.

3. Om som ett resultat av reformer i den polska jordbrukspolitiken inciden-sen av jordbrukselementet höjs, skall Polen meddela Gemensamma kommittén, vilken kan godta en höjning av berörd tullsats i samma omfattning som incidensen höjts.

4. Förvaror som upptas i lista VII skall Polen gradvis före den Ijanuari 1999 avskaffa icke-jordbrukselementet i importtullarna och avgifterna. Avskaffandet skall äga rum minst lika snabbt som enligt Europaavtalet mellan Polen och Europeiska gemenskaperna.

5. Polen skall informera EFTA-staterna pä ett tidigt stadium om varje beslut att införa ett prisutjämningssystem som tar hänsyn till kostnadsskillnader för jordbruksprodukter som ingär i de bearbetade varorna. Om sädant beslut fattas skall ett dylikt system införas vid samma datum och med samma bestämmelser och varuomfattning i relation till EFTA-staterna som blir fallet beträffande Europeiska gemenskaperna. Möjligheten att inkludera de koncessioner som Polen givit till Europeiska gemenskaperna på speciella villkor skall beaktas i Gemensamma kommittén.

Artikel 4

För de varor som är upptagna i lista VIII skall avtalets bestämmelser gälla.

Artikel 5

1. EFTA-staterna skall meddela Polen och Polen skall meddela EFTA-staterna alla prisutjämningsåtgärder som tillämpas i enlighet med artikel 1 i detta protokoll.

2. Polen och EFTA-staterna skall informera varandra om alla ändringar i den behandling som ges Europeiska gemenskaperna.

Artikel 6

EFTA- staterna och Polen skall vartannat år granska utvecklingen av sin handel med varor som omfattas av detta protokoll. En första granskning skall ske innan slutet av år 1993.1 ljuset av dessa granskningar och med beaktande av avtalen mellan parterna och Europeiska gemenskaperna på detta omräde skall EFTA-staterna och Polen besluta om eventuella ändringar beträffande de varor som omfattas av detta protokoll liksom om eventuell utveckling av prisutjämningssystemets regler.

Artikel 7

Bestämmelserna i protokoll A skall tillämpas mellan Österrike och Polen till och med den 31 december 1994, sävida inte båda parter kommer överens

om att utsträcka deras giltighet utöver detta datum. Varje sädant beslut skall Prop. 1992/93:146 meddelas till Gemensamma kommittén utan dröjsmäl. Protokoll A

152 LISTOR TILL PROTOKOLL A Prop. 1992/93:146

T r\ -1 Protokoll A

I Österrike

II Finland

III Norge

(varulistorna utelämnade här)

153 LISTA IV TILL PROTOKOLL A SVERIGE

Prop. 1992/93:146 Protokoll A Lista IV

Tulltaxenr/ HSnr

Varuslag

Tullsats'

ur 0403.10

ur 0403.90

07.10 0710.40

ur 0711.90 15.19

1702.50 ur 1702.90

Kämmjölk, filmjölk, gräddfil, yoghurt, kefir och annan fermenterad eller syrad mjölk och grädde, även koncentrerade, försatta med socker eller annat sötningsmedel, smaksatta eller innehållande frukt, bär, nötter eller kakao:

- yoghurt:

- smaksatt eller innehållande frukt, bär, nötter eller kakao

-andra slag:

- smaksatt eller innehållande frukt, bär, nötter eller kakao

Köksväxter (även ångkokta eller kokta i vatten), frysta:

- sockermajs (Zea mays var. saccharata)

Köksväxter tillfälligt konserverade (t.ex. med svaveldioxidgas eller i saltvatten, svavelsyrlighetsvatten eller andra konserverande lösningar) men olämpliga för direkt konsumtion i detta tillstånd:

- andra köksväxter; blandningar av köksväxter:

- sockermajs (Zea mays var. saccharata)

Tekniska enbasiska fettsyror; sura oljor från raffinering; tekniska fettalkoholer:

- tekniska enbasiska fettsyror:

- tallfettsyra

Annat socker, inbegripet kemiskt ren laktos, maltos, glukos och fruktos, i fast form; sirap och andra sockerlösningar utan tillsats av aromämnen eller färgämnen; konstgjord honung, även blandad med naturlig honung; sockerkulör:

- kemiskt ren fruktos

- andra slag, inbegripet invertsocker:

- kemiskt ren maltos

VC

VC

VC

VC

FRI

FRI

FRI

1704.10 1704.90

Sockerkonfektyrer (inbegripet vit choklad), inte innehållande kakao:

- tuggummi, även överdraget med socker I

- andra slag:

— fondantmassor, mandelmassor, pastor och andra liknande halvfabrikat i bulk VC

— andra I

18.06 Choklad och andra livsmedelsberedningar innehållande

kakao: 1806.10 - kakaopulver med tillsats av socker eller annat sötningsmedel:

— endast avsett föi framställning av pudding och an nan liknande efterrätt eller dryck VC

— annat I 1806.20 - andra beredningar i form av block eller kakor vä gande mer än 2 kg eller i flytande form, pastaform, pulverform, granulatform eller liknande form, löst förpackade i förpackningar innehållande mer än 2 kg:

' VC = Rörlig avgift (kan ändras till interna åtgärder)

1 = Interna åtgärder kombinerade med en utjämningsavgift (kan ändras till rörlig avgift) FRI = Inga prisutjämningsätgärder tillämpas men kan komma att införas

154 Tullsats

Varuslag

Tulltaxenr/ HSnr

— pulver, flingor, pastor och flytande beredningar endast avsedda för framställning av pudding och annan liknande efterrätt, glass eller dryck ' VC

— andra I

— andra beredningar, i form av block, kakor eller stänger:

1806.31 - - fyllda I

1806.32 --ofyllda I 1806.90 - andra slag:

— puddingar och andra liknande efterrätter; pulver, flingor, pastor och flytande beredningar endast avsedda för framställning' av pudding och annan liknande efterrätt, glass eller dryck VC

— andra I

Prop. 1992/93:146 Protokoll A Lista IV

19.01 Maltextrakt; livsmedelsberedningar av mjöl, stärkelse

eller maltextrakt, som inte innehåller kakaopulver eller innehåller mindre än 50 viktprocent kakaopulver, inte nämnda eller inbegripna någon annanstans; livsmedelsberedningar av varor enligt nr 04.01 - 04.04, som inte innehåller kakaopulver eller innehåller mindre än 10 viktprocent kakaopulver, inte nämnda eller inbegripna nägon annanstans: 1901.10 - beredningar avsedda för barn, i detaljhandelsförpackningar:

— produkter pä basis av sojamjöl

— andra

1901.20 - mixer och degar för beredning av bakverk enligt nr 19.05:

— produkter på basis av sojamjöl

— andra 1901.90 -andraslag:

— produkter pä basis av sojamjöl

— andra

FRI VC

FRI VC

FRI VC

ur 1902.20

1902.30 1902.40

Pastaprodukter, såsom spagetti, makaroner, nudlar, lasagne, gnocchi, ravioli och cannelloni, även kokta, fyllda (med kött eller andra födoämnen) eller pä annat sätt beredda; couscous, även beredd:

- okokta pastaprodukter, inte fyllda eller på annat sätt beredda:

- innehållande ägg

- andra

- fyllda pastaprodukter, även kokta eller pä annat sätt beredda:

- innehållande högst 20 viktprocent korv, kött, andra djurdelar eller blod eller högst 20 viktprocent av nå gon kombination av dessa produkter

- andra pastaprodukter

- couscous

VC VC

VC VC VC

19.3 Flingor, gryn o.d., framställda av stärkelse VC

19.4 Livsmedelsberedningar erhållna genom svallning eller röstning av spannmål eller spannmålsprodukter (t.ex. majsflingor); spannmål, annan än majs, i form av korn, förkokt eller på annat sätt beredd:

1904.10 - livsmedelsberedningar erhållna genom svallning eller röstning av spannmål eller spannmålsprodukter:

— majsflingor (cornflakes) och andra liknande fru- kosirätter I

— andra FRI 1904.90 - andra slag:

— risprodukter FRI

— andra VC

155 Tullsats'

Varuslag

Tulltaxenr/ HSnr

19.05 Bakverk, även innehållande kakao; nattvardsbröd,

tomma oblatkapslar av sädana slag som är lämpliga för farmaceutiskt bruk, sigilloblater och liknande produk ter: 1905.10 - knäckebröd VC

1905.20 - pain d'épices VC

1905.30 - söta kex, smäkakor o.d.; väfflor och rån (wafers) I

1905.40 - skorpor, rostal bröd och liknande rostade produkter VC 1905.90 - andra slag:

— kex och smäkakor (andra än söta kex och smäkakor enligt nr 1905.30 I

— nattvardsbröd, tomma oblatkapslar av sädana slag som är lämpliga för farmaceutiskt bruk, sigilloblater och liknande produkter FRI

— - andra VC

Prop. 1992/93:146 Protokoll A Lista IV

20.01 Köksväxter, frukt, bär, nötter och andra ätbara växtde-

lar, beredda eller konserverade med ättika eller ättiksyra:

ur 2001.90 -andraslag:

— sockermajs (Zea mays var. saccharata) VC

20.04 Andra köksväxter, beredda eller konserverade pä annat sätt än med ättika eller ättiksyra, frysta:

ur 2004.10 -potatis:

— i form av mjöl eller flingor VC ur 2004.90 - andra köksväxter samt blandningar av köksväxter:

— sockermajs (Zea mays var. saccharata) VC

20.05 Andra köksväxter, beredda eller konserverade på annat sätt än med ättika eller ättiksyra, inte frysta:

ur 2005.20 - potatis:

— i form av mjöl eller flingor VC 2005.80 - sockermajs (Zea mays var. saccharata) VC

20.08 Frukt, bär, nötter och andra ätbara växtdelar, på annat

sätt beredda eller konserverade, med eller utan tillsats av socker, annat sötningsmedel eller alkohol, inte nämnda eller inbegripna nägon annanstans:

— andra slag, inbegripet blandningar, andra än bland ningar enligt nr2008.19:

ur 2008.99 - - andra:

majs, annan än sockermajs (Zea mays var. sacc harata) ■ VC

21.01 Extrakter, essenser och koncentrat av kaffe, te eller

matte samt beredningar på basis av dessa produkter eller pä basis av kaffe, te eller matte; rostad cikoriarot och andra rostade kaffesurrogat samt extrakter, essenser och koncentrat av dessa produkter: ur 2101.10 - extrakter, essenser och koncentrat av kaffe samt beredningar på basis av sädana extrakter, essenser eller koncentrat eller på basis av kaffe:

— beredningar på basis av kaffe VC ur 2101.20 - extrakter, e.ssenser och koricentrat av te eller matte

samt beredningar pä basis av sådana extrakter, essenser eller koncentrat eller på basis av te eller matte:

— beredningar pä basis av te eller matte VC ur 2101.30 - rostad cikoriarot och andra rostade kaffesurrogat

samt extrakter, essenser och koncentrat av dessa produkter:

— rostade kaffesurrogat, andra än rostad cikoriarot FRI

— extrakter, essenser och koncentrat av kaffesurro gat, andra än av rostad cikoriarot FRI

156 Tullsats

Varuslag

Tulltaxenr/ HSnr

21.02 Jäst (aktiv eller inaktiv); andra encelliga mikroorganis mer, döda (med undantag av vacciner enligt nr 30.02); beredda bakpulver:

ur 2102.20 - inaktiv jäst; andra encelliga mikroorganismer, döda:

- inaktiv jäst FRI

21.03 Såser samt beredningar för tillredning av såser; bland ningar för smaksättningsändamål; senapspulver och be redd senap:

2103.10 - sojasås I

2103.20 - tomatketchup och annan tomatsäs I ur 2103.90 - andra slag:

- andra än flytande mango-chutney I

21.04 Soppor och buljonger samt beredningar för tillredning av soppor eller buljonger; homogeniserade samman satta livsmedelsberedningar:

2104.10 - soppor och buljonger samt beredningar för tillred ning av soppor eller buljonger I

21.5 Glassvaror, även innehållande kakao VC

21.6 Livsmedelsberedningar, inte nämnda eller inbegripna någon annanstans:

VC

ur 2106.90 - andra slag (med undantag av sirap och andra sockerlösningar med tillsats av arom- eller färgämnen samt fettemulsioner innehållande mer än 15 viktprocent mjölkfett)

22.02 Vatten, inbegripet mineralvatten och kolsyrat vatten, med tillsats av socker eller annat sötningsmedel eller av aromämne, samt andra alkoholfria drycker, med undan tag av frukt- och bärsaft samt köksväxtsaft enligt nr 20.09:

2202.10 - vatten, inbegripet mineralvatten och kolsyrat vatten, med tillsats av socker eller annat sötningsmedel eller av aromämne:

- - kolsyrade drycker med tillsats av socker VC

- andra FRI ur 2202.90 - andra slag:

- - inte innehållande mjölk eller mjölkfett:

---- innehållande socker (sackaros eller invertsocker) FRI

- - andra FRI

22.03 Maltdrycker:

- med en alkoholhalt:

- - inte överstigande 1,8 viktprocent (lättöl) FRI

- - överstigande 1,8 men inte 2,8 viktprocent (öl) VC

- - överstigande 2,8 viktprocent (starköl)? I

22.05 Vermut och annat vin av färska druvor, smaksatt med

växter eller aromatiska ämnen: 2205.10 - pä kärl rymmande högst 2 liter FRI

2205.90 - andra FRI

22.08 Odenaturerad etylalkohol med en alkoholhalt av

mindre än 80 volymprocent; sprit, likör och andra spritdrycker; sammansatta alkoholhaltiga beredningar av sådana slag som används för framställning av drycker:

ur 2208.90 - andra slag:

- likör och andra spritdrycker utom arrak, vodka med en alkoholhalt? av högst 45,4 volymprocent och plommon-, päron- eller körsbärsbrännvin:

---- innehållande ägg eller äggula och/eller socker

(sackaros eller invertsocker) FRI

Prop. 1992/93:146 Protokoll A Lista IV

157 Tulltaxenr/

Varuslag

Tullsats'

Prop. 1992/93:146

HSnr

Protokoll A

29.05 Acykliska alkoholer samt halogen-, nitrosoderivat av sådana alkoholer: - andra polyoler:

sulfo-.

nitro- och

Lista IV

— mannitol

FRI

- - D-glucitol (sorbitol)

FRI

29.15 Mättade acykliska monokarboxylsyror samt deras an-

hydrider, halogenider, peroxider och peroxisyror; halogen-, sulfo-, nitro- och nitrosoderivat av sädana föreningar:

- myrsyra samt salter och estrar av myrsyra: ur 2915.13 — estrar av myrsyra:

---- estrar pä basis av mannitol och estrar pä basis av

sorbitol FRI

- estrar av ättiksyra: ur 2915.39 --andra:

---- estrar pä basis av mannitol och estrar pä basis av

sorbitol FRI

ur 2915.90 -andraslag:

- estrar på basis av mannitol och estrar på basis av sorbitol FRI

29.16 Omättade acykliska monokarboxylsyror, cykliska mo-

nokarboxylsyror samt deras anhydrider, halogenider, peroxider och peroxisyror; halogen-, sulfo-, nitro- och nitrosoderivat av sädana föreningar: - omättade acykliska monokarboxylsyror samt deras anhydrider, halogenider, peroxider och peroxisyror; derivat av sådana föreningar: ur 2916.19 --andra:

---- estrar på basis av mannitol och estrar pä basis av

sorbitol

FRI

29.17 Polykarboxylsyror samt deras anhydrider, halogenider, peroxider och peroxisyror; halogen-, sulfo-, nitro- och nitrosoderivat av sådana föreningar:

- acykliska polykarboxylsyror samt deras anhydrider, halogenider, peroxider och peroxisyror; derivat av sä dana föreningar:

ur 2917.19 --andra:

---- itakonsyra samt salter och estrar av itakonsyra

29.18 Karboxylsyror med annan oxygenfunktion samt deras anhydrider, halogenider, peroxider och peroxisyror; ha logen-, sulfo-, nitro- och nitrosoderivat av sådana för eningar:

- karboxylsyror med alkoholfunktion men utan annan oxygenfunktion samt deras anhydrider, halogenider,' peroxider och peroxisyror; derivat av sädana för eningar:

2918.11 — mjölksyra samt salter och estrar av mjölksyra

2918.14 --citronsyra

2918.15 — salter och estrar av citronsyra ur 2918.19 --andraslag:

glycerinsyra, glykolsyra, sockersyra, isosocker- syra, heptasockersyra samt salter och estrar av dessa syror

FRI

FRI FRI FRI

FRI

29.32 Heterocykliska föreningar med enbart oxygen som he-

teroatom(er):

- föreningar med en icke kondenserad furanring (även hydrogenerad) i sin struktur: ur 2932.19 --andra:

---- anhydrider av mannitol- och sorbitolföreningar

utom maltol och isomaltol

FRI

158 Varuslag

Tulltaxenr/ HSnr

ur 2932.90 - andra slag:

— alfametylglykosid

— anhydrider av mannitol-utom maltol och isomaltol

och sorbitolföreningar

Tullsats'

FRI FRI

Prop. 1992/93:146 Protokoll A Lista IV

29.40 Sockerarter, kemiskt rena, andra än sackaros, laktos, maltos, glukos och fruktos; sockeretrar och sockerestrar samt salter av sockeretrar eller sockerestrar, andra än produkter enligt nr 29.37, 29.38 och 29.39:

ur 2940.00

29.41 2941.10

FRI

- andra än ramnos, raffinos och mannos

Antibiotika:

FRI

- penicilliner samt penicillinderivat med penicillinsy- rastruktur; salter av dessa ämnen

30.01 Körtlar och andra organ för organoterapeutiskt bruk, torkade, även pulveriserade; extrakter av körtlar eller andra organ eller av deras sekret, för organoterapeutiskt bruk; heparin och salter av heparin; andra ämnen och material frän människor eller djur, beredda för terapeutiskt eller profylaktiskt bruk, inte nämnda eller inbegripna nägon annanstans:

ur 3001.90

- andra slag:

- - heparin och salter av heparin

FRI

35.01 Kasein, kaseinater och andra kaseinderivat; kaseinlim:

- kasein

FRI

- andra slag

FRI

35.05 Dextrin och annan modifierad stärkelse (t.ex. förklistrad eller förestrad stärkelse); lim och klister på basis av stärkelse, dextrin eller annan modifierad stärkelse:

- dextrin och annan modifierad stärkelse:

— innehållande mer än 20% stärkelse eller stärkelse produkter VC

— - andra slag FRI 3505.20 - lim och klister:

— innehållande mer än 20% stärkelse eller stärkelseprodukter VC

— andra slag FRI

35.06 Lim och klister, beredda, inte nämnda eller inbegripna nägon annanstans; produkter lämpliga för användning som lim eller klister, förpackade för försäljning i detalj handeln som lim eller klister i förpackningar med en net tovikt av högst 1 kg:

ur 3506.10 - produkter lämpliga för användning som lim eller klister, förpackade för försäljning i detaljhandeln som lim eller klister i förpackningar med en nettovikt av högst 1 kg:

— pä basis av emulsioner av natriumsilikat eller harts FRI

— andra slag: ur 3506.99 - - andra:

---- pä basis av emulsioner av natriumsilikat eller

harts FRI

35.07 Enzymer; enzympreparat, inte nämnda eller inbegripna någon annanstans:

ur 3507.90 - andra slag:

— enzympreparat innehållande födoämnen FRI

38.09 Appreturmedel, preparat för påskyndande av färgning

eller för fixering av färgämnen saml andra produkter och preparat (t.ex. glättmedel och betmedel), av sädana slag som används inom textil-, pappers- eller läderindu-

159 Tulltaxenr/ HSnr

3809.10 ur 3809.91

ur 3809.92

ur 3809.93

ur 3823.10

3823.60 ur 3823.90

ur 3911.10 ur 3911.90 39.13

ur 3913.90

Varuslag

strin eller inom liknande industrier, inte nämnda eller inbegripna nägon annanstans:

—pä basis av stärkelse eller stärkelseprodukter

—andra slag:

— av sådana slag som används inom textilindustrin el ler inom liknande industrier:

---- innehållande stärkelse eller stärkelseprodukter

— av sådana slag som används inom pappersindustrin eller inom liknande industrier:

---- innehållande stärkelse eller stärkelseprodukter

— av sådana slag som används inom läderindustrin el ler inom liknande industrier:

---- innehållande stärkelse eller stärkelseprodukter

Beredda bindemedel för gjutformar eller gjutkärnor; kemiska produkter samt preparat frän kemiska eller närstående industrier (inbegripet sådana som består av blandningar av naturprodukter), inte nämnda eller inbegripna någon annanstans; restprodukter från kemiska eller närstående industrier, inte nämnda eller inbegripna nägon annanstans:

- beredda bindemedel för gjutformar eller gjutkärnor:

— baserade på syntetiska hartser

- sorbitol, annan än sorbitol enligt nr 2905.44

- andra slag:

— rå kalciumcitrat

— krackningsprodukter av sorbitol

Petroleumhartser, kumaronindenhartser, polyterpener, polysulfider, polysulfoner och andra produkter omnämnda i anm. 3 till detta kapitel, inte nämnda eller inbegripna nägon annanstans, i obearbetad form:

- petroleumhartser, kumaron-, inden- och kumaronin denhartser samt polyterpener:

— lim på basis av hartsemulsioner

- andra slag:

— lim pä basis av harlsemulsioner

Natudiga polymerer (t.ex. alginsyra) och modifierade naturliga polymerer (t.ex. härdade proteiner och kemiska derivat av naturgummi), inte nämnda eller inbegripna någon annanslans, i obearbetad form:

- andra slag:

— andra än härdade proteiner eller kemiska derivat av naturgummi

Tullsats'

VC

vc

VC

vc

FRI FRI

FRI FRI

FRI FRI

FRI

Prop. 1992/93:146 Protokoll A Lista IV

160 LISTOR TILL PROTOKOLL A Prop. 1992/93:146

-, „ , • T • u * • Protokoll A

V Schweiz, Liechtenstein

VI Island

(varulistorna utelämnade här)

161

11 Riksdagen 1992/93. I saml. Nr 146

LISTA VII TILL PROTOKOLL A POLEN*

Prop. 1992/93:146 Protokoll A Lista VII

Tulltaxenr/ HSnr

Varuslag

04.03 Kämmjölk, filmjölk, gräddfil, yoghurt, kefir och annan fermenterad eller syrad mjölk och grädde, även koncentrerade, försatta med socker eller annat sötningsmedel, smaksatta eller innehållande frukt, bär, nötter eller kakao:

ur 0403.10 -yoghurt:

— smaksatt eller innehållande frukt, bär, nötter eller kakao i pulver, granulat eller annan fast form med en fetthalt av

51 ---- högst 1,5 viktprocent

53 ---- mer än 1,5 men högst 27 viktprocent

59 ---- mer än 27 viktprocent

---- annan med en fetthalt av

91 ---- högst 3 viktprocent

93 ---- mer än 3 men högst 6 viktprocent

99 ---- ffier än 6 viktprocent

ur 0403.90 - andra slag:

— smaksatt eller innehållande frukt, bär, nötter eller kakao i pulver, granulat eller annan fast form med en fetthalt av

71 ---- högst 1,5 viktprocent

73 ---- mer än 1,5 men högst 27 viktprocent

79 --- mer än 27 viktprocent

---- annan med en fetthalt av

91 --- högst 3 viktprocent

93 --- mer än 3 men högst 6 viktprocent

99 ---- mer än 6 viktprocent

07.10 Köksväxter (även ångkokta eller kokta i vatten), frysta; 0710.40 - sockermajs

07.11 Köksväxter tillfälligt konserverade (t.ex. med svaveldioxidgas eller i saltvatten, svavelsyrlighetsvatten eller andra konserverande lös ningar) men olämpliga för direkt konsumtion i detta tillstånd:

ur 0711.90 - andra köksväxter; blandningar av köksväxter:

— köksväxter: 30 sockermajs

13.02 Växtsafter och växtextrakter; pektinämnen, pektinater och pektater; agar-agar samt annat växtslem och andra förtjockningsmedel, även modifierade, erhållna ur vegetabiliska produkter:

— växtslem och andra förtjockningsmedel, även modifierade, er hållna ur vegetabiliska produkter

1302.31 — agar-agar

17.04 Sockerkonfektyrer (inbegripet vit choklad), inte innehållande kakao: 1704.10 - tuggummi, även överdraget med socker

ur 1704.90 - andra slag:

30 - - vit choklad

— andra

55 -- halspastiller och hosttabletter

18.3 Kakaomassa, även avfettad

18.4 Kakaosmör (fett eller olja)

18.5 Kakaopulver utan tillsats av socker eller annat sötningsmedel

19.02 Pastaprodukter, såsom spagetti, makaroner, nudlar, lasagne,

gnocchi, ravioli och cannelloni, även kokta, fyllda (med kött eller

'Koncessionerna i denna lista är tillämpliga pä Österrike t. o. m. den 31 december 1994 om inte Polen och Österrike efter en förnyad genomgäng av läget beslutar att utsträcka giltigheten efter denna tidpunkt.

162 Tulltaxenr/ HSnr

ur 1902.20

91 99

1902.30 1902.40

ur 2001.90

30 40

ur 2004.90

ur 2008.11

2008.91 ur 2008.99

85 91

2103.10 21.06 ur 2106.90

22.03 22.05 ur 2205.10

Varuslag

andra födoämnen) eller på annat sätt beredda; couscous, även beredd:

- okokta pastaprodukter, inte fyllda eller pä annat sätt beredda:

- innehållande ägg

- andra

- fyllda pastaprodukter, även kokta eller på annat sätt beredda:

- andra

---- kokta

---- andra

- andra pastaprodukter

- couscous

Flingor, gryn o.d., framställda av stärkelse

Köksväxter, frukt, bär, nötter och andra ätbara växtdelar, beredda eller konserverade med ättika eller ättiksyra:

— andra slag:

— sockermajs (Zea mays var. saccharata)

— jams, sötpotatis och liknande ätbara växtdelar innehållande minst 5 viktprocent stärkelse

Andra köksväxter, beredda eller konserverade på annat sätt än med ättika eller ättiksyra, frysta:

— andra köksväxter samt blandningar av köksväxter:

— sockermajs (Zea mays var. saccharata)

Frukt, bär, nötter och andra ätbara växtdelar, pä annat sätt beredda eller konserverade, med eller utan tillsats av socker, annat sötningsmedel eller alkohol, inte nämnda eller inbegripna nägon annanstans:

— nötter, jordnötter och andra frön, även blandade med varandra:

— jordnötter: jordnötssmör

— andra slag, inbegripet blandningar, andra än blandningar enligt nr 2008.19:

— palmhjärtan

— andra:

---- utan tillsats av alkohol:

----- utan tillsats av socker:

------- majs, annan än sockermajs (Zea mays var. saccharata)

jams, sötpotatis och liknande ätbara växtdelar, innehål lande minst 5 viktprocent stärkelse

Extrakter, essenser och koncentrat av kaffe, te eller matte samt beredningar pä basis av dessa produkter eller på basis av kaffe, te eller matte; rostad cikoriarot och andra rostade kaffesurrogat samt extrakter, essenser och koncentrat av dessa produkter

Jäst (aktiv eller inaktiv); andra encelliga mikroorganismer, döda (med undantag av vacciner enligt nr 30.02); beredda bakpulver

Såser samt beredningar för tillredning av såser; blandningar för smaksättningsändamål; senapspulver och beredd senap:

— sojasås

Livsmedelsberedningar, inte nämnda eller inbegripna någon annanstans:

— andra slag

— ostfondue

Maltdrycker

Vermut och annat vin av färska druvor, smaksatt med växter eller aromatiska ämnen:

— pä kärl rymmande högst 2 liter

— med en alkoholhalt om högst 18 volymprocent

Prop. 1992/93:146 Protokoll A Lista VII

163 LISTA VIII TILL PROTOKOLL A

Varuslag

Tulltaxenr/ HSnr

Prop. 1992/93:146 Protokoll A Lista VIII

14.04 Vegetabiliska produkter, inte nämnda eller inbegripna nägon annan-

stans: 1404.20 - bomullslinters

15.16 Animaliska och vegetabiliska fetter och oljor samt fraktioner av sådana

fetter eller oljor, som helt eller delvis hydrerats, omförestrats (även internt) eller elaidiniserats, även raffinerade men inte vidare bearbetade: - vegetabiliska fetter och oljor samt fraktioner av sådana fetter eller oljor:

ur 1516.20 - - hydrerad ricinolja s.k. opalvax

15.18 Animaliska och vegetabiliska fetter och oljor samt fraktioner av sådana

fetter eller oljor, kokta, oxiderade, dehydratiserade, faktiserade, blåsta, polymeriserade genom upphettning i vakuum eller i inert gas eller på annat sätt kemiskt modifierade, med undantag av produkter enligt nr 15.16; oätliga blandningar eller beredningar av animaliska eller vegetabiliska fetter eller oljor eller av fraktioner av olika fetter eller oljor enligt detta kapitel, inte nämnda eller inbegripna nägon annanstans:

ur 1518.00 - linoxyn

164 Prop. 1992/93:146 Annex II

ANNEX II

REFERRED TO IN SUB-PARAGRAPH fd OF ARTICLE 2 Article 1

1. Unless otherwise provided for in this Annex, fish and other marine products, as specified below, are covered by the provisions of the Agreement.

2. Upon the date of entry into force of the Agreement all customs duties on imports and charges having equivalent effect shall be abolished in the EFTA States for these products originating in Poland unless otherwise specified below.

3. Poland shall decrease its basic customs duties by 10 percentage points upon the entry into force of the Agreement. The remaining duties shall be abolished according to the timetable envisaged in Artiele 4 paragraph 3 of the Agreement, that is in five equal annual steps starting on 1 January 1995.

HS heading No. Description of products

02.08 Other meat and edible meat offal, fresh

chilled or frozen:

ex 0208.90 - Other:

- - Of whale

Import ban for whale products is applied by Austria, Finland, Liechtenstein, Sweden and Switzerland on the basis of the CITES Convention.

165 Prop. 1992/93:146 Annex II

Chapter 3 Fish and crustaceans, nolluscs and

other aquatic invertebrates

15.04 Fats and oils and their fractions, of

fish or marine namnals, whether or not refined, but not chemically nodified

15.16 Aninal or vegetable fats and oils and

their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:

ex 1516.10 - Animal fats and oils and their

fractions: - - Obtained entirely from fish or marine mammals

16.03 Extracts and juices of neat, fish or

crustaceans, molluscs or other aquatic invertebrates:

ex 1603.00 - Extracts and juices of whale meat, fish or crustaceans, molluscs or other aquatic invertebrates ,

16.04 Prepared or preserved fish; eaviar and

eaviar substitutes prepared from fish eggs

16.05 Crustaceans, molluscs and other aquatic

invertebrates, prepared or preserved

23.01 Flours, neals and pellets, of meat or

meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for hunan consumption; greaves:

ex 2301.10 - Flours, neals and pellets, of neat or meat offal; greaves:

Import ban for whale products is applied by Austria, Finland, Liechtenstein, Sweden and Switzerland on the basis of the CITES Convention.

166

Prop. 1992/93:146 Annex II

Whale neal

2301.20 - Flours, neals and pellets of fish or of crustaceans, nolluscs or other aquatic invertebrates

23.09 Preparations of a kind used in aninal

feeding:

ex 2309.90 - Other:

- - Fish solubles

4. For the products specified below Poland nay until 1 January 1999 apply an annual tariff quota of initially 3000 tons. The quota shall be increased annually by 300 tons starting on 1 January 1995. For products falling within the quota the same duty reductions shall apply as stated in paragraph 3. As from 1 January 1999 no customs duties shall apply.

HS heading No. Description of products

ex. 03.02 Fish, fresh or chilled, excluding fish

fillets and other fish neat of heading No. 03.04: - Baltic herring

ex. 03.03 Fish, frozen, excluding fish fillets

and other fish meat of heading No. 03.04: - Baltic herring

ex 03.04 Fish fillets and other fish neat

(whether or not ninced), fresh, chilled or frozen

- Fresh or chilled fillets of Baltic herring

Import ban for whale products is applied by Austria, Finland, Liechtenstein, Sweden and Switzerland on the basis of the CITES Convention.

167

Prop. 1992/93:146 Annex II

Article 2

1. Unless otherwise mentioned in paragraphs 2 to 4, after 31 December 1993 aid measures to the fishing sector shall fall under the disciplines of Article 19 of the Agreement and its agreed interpretation in Annex XIII.

2. The following aid neasures to the fishing sector are considered normally not to be in accordance with the Agreement:

General aid measures concerning the sector as a whole and which are not fully directed towards structural measures in accordance with the provisions of paragraph (c)(ii) of Annex XIII.

Tax concessions other than those that directly offset cost disadvantages clearly linked to special conditions prevailing in the fishing sector.

Social measures if the subsidy element of such measures exceeds what is generaUy applied in other sectors, taking into account the special conditions prevailing in the fishing sector.

3. The following aid measures shall normally be considered to be in accordance with the provisions of Artiele 19 of the Agreement:

Aid measures in the form of lowest permitted domestic first hand sales priees for fish and the purchase of surpluses that are applied in order to offset serious märket disturbances.

- Regional aid measures to the extent that they are necessary for maintaining fishing activities in regions that are to an above-average degree dependent on such activities and where income from fishing is clearly below the national average in the fishing sector. Such regional measures shall not more than offset cost disadvantages in relation to other locations for fisheries. States Parties to the Agreement introducing or maintaining sueh measures shall, in accordance with the provisions of the agreed interpretation of Article 19, provide sufficient information on the regional situation leading to the introduction or maintenance of such measures.

168 Prop. 1992/93:146 Annex II

4. The following aid measures are considered not to be in accordance with the Agreement:

Aid in accordance with paragraph (c) (vi) of the agreed interpretation, as concerns the fishing sector.

Aid in accordance with paragraph (c) (viii) of the agreed interpretation, as concerns fishing activities.

Article 3

1. Austria may maintain customs duties on imports of the following products originating in Poland:

HS heading No. Description of products

ex 03.01 to 03.05 Other freshwater fish than eels and

salmon

2. Austria may maintain customs duties of not more than 50% of the basic duty on imports of the following products originating in Poland:

HS heading No. Description of products

03.05 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:

-Smoked fish, including fillets:

0305.42 — Herrings:

ex 0305.42 ----- Smoked herring other than kippers

0305.49 — Other:

ex 0305.49 ---- Other smoked saltwater fish

169 Prop. 1992/93:146 Annex II

16.04 Prepared or preserved fish; eaviar and

eaviar substitutes prepared from fish eggs t

- Fish whole or ln pieces, but not Blncedt

K04.13 — Herrings

3. These arrangements shall be taken up for a review befor* 1 January 1994.

4. As long as Austria Baintalns Its custons dutlss on Imports from Poland of the above->aentioned products, Poland nay nalntaln Its customs duties on imports of the same products originating in Austria.

9. Austria nay nalntaln customs duties on Imports and Poland nay nalntaln customs duties on Imports for the following flsh and other narlne products originating in Austria and Poland, respectively:

HS heading Ko. Description of products

15.04 and

ex 15.16 Fats and oils for hunan consumption

170

Prop. 1992/93:146 Annex II

Articlt 4

1. On the following products originating ln Poland Pinland nay temporarily nalntaln Its present regime. Hot later than on th* date of »ntry into force of the Agreenent Finland shall present a fixed timetable for th* allnlnation of these exemptions.

HS heading No. pescription of products

•X 03.02 Flsh, fresh or chilled, excluding fish

fillets and othsr flsh neat ef heading Mo. 03.04:

* Salnon

- Baltic herring

*x 03.03 Flsh, frozen, excluding fish fillets

and other flsh neat of heading No. 03.04:

- Salnon

- Baltic herring

ex 03.04 Fish fillets and other fish neat

(whether or not ninced), fresh, chilled or frozen:

- Fresh or chilled fillets of salmon

- Fresh or chilled fillets of Baltio herring

(The term nflllet" shall also cover fillets where the two sides are joined together, for exanple, by the back er the belly.)

3. As long as Finland naintains its present reglne on inports ef the above-nentioned products, Poland nay introduce a sinilar system on imports of th* same produeta originating in Finland. If Poland introduces such a systen it will remove these restrictions in the same way and with the same timetable as Finland.

171

Prop. 1992/93:146 Annex II

ArtJglfi g

1. Liechtenstein and Switzerland nay nalntaln custons duties on Imports of the following products originating ln Polandi

HS heading No. Description of products

•X 03.01 to 03.05 Fish, except »x 03.04 fro2*n fillets,

ether than saltwater flsh, carp, eels and salmon

These arrangements shall be taken up for a review before 1 January 1994 with the view to endeavour to improve trade in fleh.

As long as Liechtenstein and Switzerland nalntaln custons duties on imports from Poland of the above-nentioned products. Poland nay nalntaln its customs duties on imports of the same products originating in Liechtenstein or Switzerland.

3. Liechtenstein and Switzerland nay nalntaln custons duties on Imports and charges having equivalent effect and Poland nay nalntaln customs duties and charges having equivalent effect for the following flsh and other narlne produeta originating in Liechtenstein or Switzerland or in Poland, respectively:

HS heading No. Description ef products

ex Chapter 15 Fats and oils for hunan consunptlon ex Chapter 23 Feedlngstuffs for production animals.

172

Prop. 1992/93:146 Annex II

Artide 6

On the following products originating in Poland, Sweden nay until 31 December 1993 apply quantitative restrictions on imports, in so far as this may be necessary to avoid serious disturbances in the Swedish märket.

HS heading No. Description of products

ex 03.02 Fish, fresh or chilled, excluding fish

fillets and other fish neat of heading No. 03.04:

- Herring

- Cod

ftrtide 7

It is understood that a State Party to the Agreement shall, as from the entry into force of the Agreement, accord to fish and other marine products landed by fishing vessels of other StatesParties to the Agreemente treatment no less favourable than that accorded to like products landed by its fishing vessels in respect of all regulations and requirements affecting their sale and distribution; and that a State Party to the Agreement may refuse landings of fish from fish stocks of joint interest that are not subject to agreed stock regulations or to appropriate national regulations, A State Party to the Agreement may also refuse landings of fish and marine products if such landings cause destabilization of priees on sueh products.

173

BILAGA II

som avses i artikel 2 punkt c)

Prop. 1992/93:146 Bilaga II

Artikel 1

1. Om inte annat stadgas i denna bilaga omfattas fisk och andra marina produkter, som upptas nedan, av avtalets bestämmelser.

2. Om inte annat anges nedan skall den dag dä avtalet träder ikraft alla importtullar och avgifter med motsvarande verkan awecklas i EFTA-staterna för dessa produkter med ursprung i Polen.

3. Polen skall sänka sina bastullar med 10 procentenheter den dag dä avtalet träder ikraft. Kvarvarande tull skall awecklas enligt den tidtabell som anges i avtalets artikel 4 punkt 3, nämligen i fem lika stora steg per är med början den Ijanuari 1995.

Tulltaxenr/ Varuslag HSnr

02.08 Annat kött och andra ätbara djurdelar, färska, kylda eller frysta: ur 0208.90 - andra slag:

— av val''

Kapitel 3 Fisk samt kräftdjur, blötdjur och andra ryggradslösa vattendjur

15.04 Fetter och oljor av fisk eller havsdäggdjur samt fraktioner av sädana

fetter eller oljor, även raffinerade men inte kemiskt modifierade''

15.16 Animaliska och vegetabiliska fetter och oljor samt fraktioner av sådana

fetter eller oljor, som helt eller delvis hydrerats, omförestrats (även intemt) eller elaidiniserats, även raffmerade men inte vidare bearbetade:

ur 1516.10 - animaliska fetter och oljor samt fraktioner av sådana fetter eller oljor:

— erhållna uteslutande frän fisk eller havsdäggdjur''

16.03 Extrakter och safter av kött, fisk, kräftdjur, blötdjur eller andra rygg radslösa vattendjur:

ur 16.03 - extrakter och safter av valkött, fisk, kräftdjur, blötdjur eller andra

ryggradslösa vattendjur''

16.4 Fisk, beredd eller konserverad; kaviar

16.5 Kräftdjur, blötdjur och andra ryggradslösa vattendjur, beredda eller konserverade

23.01 Mjöl och pelletar av kött eller andra djurdelar eller av fisk, kräftdjur,

blötdjur eller andra ryggradslösa vattendjur, otjänliga till människoföda; grevar:

ur 2301.10 - mjöl och pelletar av kött eller andra djurdelar; grevar:

— mjöl av val''

2301.20 - mjöl och pelletar av fisk eller av kräftdjur, blötdjur eller andra ryggradslösa vattendjur

23.09 Beredningar av sådana slag som används vid utfodring av djur: ur 2309.90 - andra slag:

— "fish solubles"

4. För nedan upptagna varor fär Polen intill den 1 januari 1999 tillämpa årliga

'' Importförbud för produkter av val tillämpas av Finland, Liechtenstein, Schweiz, Sverige och Österrike pä grund av CITES konventionen

tullkontingenter pä till en början 3 000 ton. Kontingenterna skall utökas med Prop. 1992/93:146 300 ton per är med början den 1 januari 1995. För varor som faller under Bilaga II kontingenten skall samma tullnedsättning som den som anges ipunkt 3 gälla. Från och med den 1 januari 1999 skall ingen tull utgå.

Tulltaxenr/ Varuslag HSnr

ur 03.02 Fisk, färsk eller kyld, med undantag av fiskfiléer och annat fiskkött en-

ligt nr03.04:

- strömming

ur 03.03 Fisk, fryst, med undantag av fiskfiléer och annat fiskkött enligt

nr 03.04:

- strömming

ur 03.04 Fiskfiléer och annat fiskkött (även hackat eller målet), färska, kylda

eller frysta:

- färska eller kylda filéer av strömming

Artikel 2

1. Om inte annat nämns i punkterna 2-4 skall efter den 31 december 1993 stödåtgärder till fiskerinäringen falla under artikel 19 i avtalet jämte överenskomna tolkningsregler i bilaga XIII.

2. Följande stödåtgärder till fiskerinäringen anses normalt oförenliga med avtalet:

- Generella stödåtgärder beträffande fiskerinäringen som helhet och vilka inte fullt riktas mot strukturåtgärder enligt bestämmelserna i punkt c) ii) i bilaga XIII.

- Skatteeftergifter andra än sädana som direkt utjämnar kostnadsnackdelar som klart är knutna till speciella villkor som gäller i fiskerinäringen.

- Sociala ätgärder, om stödmomentet i sådana åtgärder överstiger det som vanligen tillämpas i andra branscher, med hänsyn tagen till de speciella villkor som råder i fiskerinäringen.

3. Följande stödåtgärder skall normalt anses förenliga med avtalets bestämmelser i artikel 19:

- Stödåtgärder i form av lägsta tillåtna inhemska försäljningspris i första ledet för fisk och inköp av överskott som tillämpas för att utjämna allvarliga marknadsstörningar.

- Regionala stödåtgärder i den utsträckning de är nödvändiga för att behålla fiskeverksamheten i regioner som till en mer än genomsnittlig grad är beroende av sådan verksamhet och där inkomsten av fisket ligger klart under det nationella genomsnittet i fiskerinäringen. Sådana regionala ätgärder skall inte mer än utjämna kostnadsnackdelarna i förhällande till annan fiskerilokalisering. Avtalsslutande land som inför eller vidmakthåller sådana åtgärder skall, enligt bestämmelserna överenskomna tolkningsregler till artikel 19, tillhandahålla tillräcklig information om den regionala situation som leder till införande eller vidmakthållande av sådana åtgärder.

4. Följande stödåtgärder anses oförenliga med avtalet: 5

- Stöd enligt punkt c) vi) i tolkningsregeln i vad avser fiskerinäringen. Prop. 1992/93:146

- Stöd enligt punkt c) viii) i tolkningsrcgeln i vad avser fiskeriverksamhet. Bilaga II

(Artiklarna 3 - 5 utelämnade här.)

Arlikel 6

För följande produkter med ursprung i Polen får Sverige till och med 31 december 1993 tillämpa kvantitativa restriktioner för import i den utsträckning det är nödvändigt för att undvika allvarliga störningar på den svenska marknaden.

Tulltaxenr/ Varuslag

HSnr________________

ur 03.02 Fisk, färsk eller kyld, med undantag av fiskfiléer och annat fiskkött en-

ligt nr03.04:

- sill och strömming

- torsk

Artikel 7

Det är överenskommet att från och med den dag då avtalet träder i kraft skall avtalsslutande länder medge fisk och andra marina produkter, som di-rektlandas av fiskefartyg tillhörigt annat avtalsslutande land, en behandling som, vad avser alla bestämmelser och krav som har inverkan på försäljning och distribution av dessa produkter, inte är mindre gynnsam än den som medges liknande produkter som direktlandas av egna fiskefartyg. Vidare får ett avtalsslutande land vägra direktlandning av fisk från fiskbestånd av gemensamt intresse som inte omfattas av överenskomna regleringar av fiskebe-ständet eller av gällande nationella bestämmelser om sådana bestånd. Ett avtalsslutande land får också vägra direktlandning av fisk och marina produkter om sådana direktlandningar förorsakar prisstörningar på sådana produkter.

176 Prop. 1992/93:146 Protocol B

PROTOCOL B

CONCERNING THE DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" AND METHODS OF ADMINISTRATIVE CO-OPERATION

TITLE I Definition of the concept of "originating products"

ARTICLE 1

1. For the purpose of implementing this Agreement, and without prejudice to the provisions of Article 2, the following products shall be considered as products originating in a State Party to this Agreement:

(a) products wholly obtained in that State within the meaning of Article 4;

(b) products obtained in that State incorporating materials which have not been wholly obtained there, provided that:

(i) such materials have undergone sufficient working or processing in that State within the meaning of Article 5, or that

(ii) such materials originate, within the meaning of this Protocol, in any of the other States Parties to this Agreement, or that

(iii)such materials originate in the CSFR or in Hungary in application of the origin rules in the Agreements establishing Free Trade Areas between the EFTA States on the one side and the CSFR or Hungary on the other, in so far as the said rules are identical to those of this Protocol.

2. For products obtained in Poland the provisions of paragraph 1 (b) (iii) may be applied only on condition that the necessary administrative cooperation between Poland, the CSFR and Hungary for the implementation of these provisions has been established in accordance with the provisions of this Protocol.

177 12 Riksdagen 1992/93. I saml. Nr 146

Prop. 1992/93:146 ProtocolB

ARTICLE 2

1. Notwithstanding the provisions of sub-paragraphs (b) (ii) and (iii) of paragraph 1 of Article 1, products originating, within the meaning of this Protocol, in any State Party to this Agreement or in the CSFR or Hungary in application of the origin rules referred to in subparagraph (b) (iii) of paragraph 1 of Artiele 1, and exported from one State Party to this Agreement to another ln the sane state or having undergone in the exporting State no working or processing going beyond that referred to in paragraph 5 of Article 5, retain their origin.

2. For the purpose of implementing paragraph 1, where products originating in two or more of the States Parties to this Agreement or in one or more of the States Parties to this Agreement and the CSFR and/or Hungary are used and those products have undergone no working or processing in the exporting State going beyond that referred to in paragraph 5 of Artiele 5, the origin is determined by the product with the highest customs value or, if this is not known and cannot be ascertained, with the highest first ascertainable price paid for the products in that State.

ARTICLE 3

(This Protocol does not contain an Artide 3)

ARTICLE 4 , .

The following shall be considered as wholly obtained in a State Party to this Agreement within the meaning of sub-paragraph (a) of paragraph 1 of Artiele 1:

(a) nineral products extracted from its soil or from its seabed;.

(b) vegetable products harvested there;

(c) live animals born and raised there;

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Prop. 1992/93:146 ProtocolB

(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted there;

(f) products of sea fishing and other products taken from the sea by its vessels;

(g) products made aboard its factory ships exclusively from products referred to in sub-paragraph(f) ;

(h) used artides coUected there fit only for the recovery of raw materials, subject to Note 5a on used tyres contained in Annex I to this Protocol;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) goods produced there exclusively from products specified in sub-paragraphs (a) to (i).

ARTICLE 5

1. The expressions "Chapters" and "headings" used in this Protocol shall nean the Chapters and the headings (four digit codes) used in the Nomenclature which makes up the "Harmonized Commodity Description and Coding System" (hereinafter referred to as the Harmonized System or HS). The expression "classified" shall refer to the classifieation of a product or material under a particular heading.

2. For the purposes of Article 1, non-originating materials are considered to be sufficiently worked or processed when the product obtained is dassified within a heading whieh is different frön those in which all the non-originating naterials used in its nanufacture are classified, subject to the provisions of paragraphs 3, 4 and 5.

3. For a product nentioned in colunns 1 and 2 of the List in Annex II to this Protocol, the conditions set out in column 3 for the product concerned nust be fulfilled instead of the rule in paragraph 2.

179 Prop. 1992/93:146 ProtocolB

(b) be endorsed by the approved exporter with a special stamp which has been approved by the customs authorities of the exporting State and corresponds to the specinen given in Annex V to this Protocol; this stanp nay be preprinted on the fom.

Box 11, 'Customs endorsement', of the Etni.l certificate shall be conpleted if necessary by the approved exporter.

5. Zn the cases referred to in paragraph 4 (a), one of the following phrases shall be entered in box 7, "Remarks", of the EUR.l certificate; "Simplified procedure", "YksirJiertaistettu aenettely", "Procedure sinplifiée", "Vereinfachtes Verfahren", "Einföldud afgreidsla", "Procedura semplificata", "Forenklet prosedyre", "Förenklad procedur, "Uproszczona procedura", "Zjednodusené rizeni", Zjedodusené Konanie", "EgyszerUsItett eljAr&s". The approved exporter shall if necessary indicate in Box 13, "Request for verification", the name and address of the customs authority competent to verify the EUR.l certificate.

6. In the case referred to in paragraph 3, the approved exporter shall also enter in box 7 of the EUR.l certificate one of the following phrases:

"LT certificate valid until ...", "LT-todistus voimassa ... saakka", "certificat LT valable jusqu'au ...", "LT-Zertifikat giiltig bis ...", "LT-sklrteini gildir til ...", "certificato LT valido fino al ...", "LT-sertifikat gyldig til ...", "LT-certifikat giltigt till ...", "iwiadectwr XT vazne do ...", "LT osvfdcenl platné do ...", "LT osvedSenie platné do ...", "LT bizonyltviny érvényes ... -ig",

(date indicated in numerals),

and a reference to the authorization under vhich the relevant LT certificate has been issued.

The approved exporter shall not be required to refer in Box 8 and Box 9 of the LT certificate to the narks and numbers and number and kind of packages and the gross weight (kg) or other neasure (litres, b3, etc). Box 8 nust, however, contain a description and désignation of the goods vhich is sufficiently precise to allow for their Identification.

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Prop. 1992/93:146 Protocol B

ARTICLE 6

1. The term "value" in the List in Annex II to this Protocol shall mean the customs value at the time of the import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the territory concerned.

Where the value of the originating materials used needs to be established, this paragraph shall be applied mutatis mutandis.

2. The term "ex-works price" in the List in Annex II shall mean the ex-works price of the product obtained minus any internal taxes whieh are, or may be, repaid when the product obtained is exported.

ARTICLE 7

Goods originating in the sense of this Protocol and constituting a single shipment which is not split up may be transported through territory other than that of any State Party to this Agreement, of the CSFR or of Hungary with, should the occasion arise, transshipment or temporary warehousing in such territory, provided that the crossing of the latter territory is justified for geographical reasons, that the goods have remained under the surveillance of the customs authorities in the country of transit or of warehousing, that they have not entered into the commerce of such countries or been delivered for home use there and have not undergone operations other than unloading, reloading or any operation designed to preserve them in good condition.

TITLE II Methods for administrative co-operation

ARTICLE 8

1. Originating products within the meaning of this Protocol shall, on importation into a state Party to this Agreement, benefit from the Agreement upon submission of one of the following documents:

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Prop. 1992/93:146 Protocol B

(a) an EUR.l movement certificate, hereinafter referred to as an "EUR.l certificate" or an EUR.l certificate, valid for a long term, and invoices referring to sueh certificate made out in accordance with Artiele 13. A specimen of the EUR.l certificate is given in Annex III to this Protocol;

(b) an invoice bearing the exporter's declaration as given in Annex IV to this Protocol, nade out in accordance with Article 13;

(c) an invoice bearing the exporter's declaration as given in Annex IV to this Protocol, nade out by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed 5,110 units of account.

2. The following originating products within the meaning of this Protocol shall, on importation into a State Party to the Agreement, benefit from the Agreement without it being necessary to produce any of the documents referred to in paragraph 1:

(a) products sent as small packages from private persons to private persons, provided that the value of the products does not exceed 365 units of account;

(b) products forming part of travellers' personal luggage, provided that the value of the products does not exceed 1,025 units of account.

These provisions shall be applied only when sueh goods are not imported by way of trade and have been declared as meeting the conditions required for the application of the Agreement, and where there is no doubt as to the veraeity of such declaration.

Importations whieh are occasional and consist solely of goods for the personal use of the recipients or travellers or their families shall not be considered as importations by way of trade if it is evident from the nature and quantity of the goods that no commercial purpose is in view.

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Prop. 1992/93:146 ProtocolB

3. Amounts in the national currency of the exporting State Party to the Agreement equivalent to the amounts expressed in units of account shall be fixed by the exporting State and communicated to the other States Parties to the Agreement. When the amounts are higher than the corresponding amounts fixed by the importing State, the importing State shall accept them if the goods are invoiced ln the currency of the exporting State.

If the goods are invoiced in the currency of another State Party to the Agreement, of the CSFR or of Hungary the importing State shall recognize the amount notified by the State concerned.

4. The equivalent of a unit of account in the currencies of the States Parties to the Agreement, of the CSFr or of Hungary shall be the amounts specified in Annex VI to this Protocol.

5. The amounts expressed in units of account should be reviewed whenever necessary but at least every second year.

6. Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or are not separately invoiced are regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

7. Sets, within the meaning of General Rule 3 of the Harmonized System, shall be regarded as originating when all component articles are originating products. Nevertheless, when a set is composed of originating and non-originating artides, the set as a whole shall be regarded as originating provided that the value of the non-originating articles does not exceed 15 per cent of the ex-works price of the set.

ARTICLE 9

1. An EUR.l certificate shall be issued by the customs authorities of the exporting State when the goods to which it relätes are exported. It shall be made available to the exporter as soon as actual exportation has been effected or ensured.

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Prop. 1992/93:146 Protocol B

2. The EUR.l certificate shall be issued by the customs authorities of a State Party to this Agreement if the goods to be exported can be considered as products originating in that State within the meaning of Artiele 1.

3. The customs authorities of a State Party to this Agreement may, provided that the goods to be covered by the Etni.l certifieates are in its territory, issue EUR.l certifieates under the conditions laid down in this Protocol if the goods to be exported can be considered as products originating in a State Party to this Agreement or in the CSFR or Hungary within the meaning of Artiele 2.

In such cases, the issue of the EUR.l certificate is subject to the presentation of the evidence of origin issued or made out previously.

4. An EtJR.l certificate may be issued only where it can serve as the documentary evidence required for the purpose of implementing the preferential treatment provided for in this Agreement or the Agreements referred to in subparagraph (b) (iii) of paragraph 1 of Artiele 1.

The date of issue of the EUR.l certificate must be indicated in the box on the EUR.l certificate reserved for the customs authorities.

5. In exceptional circumstances an EUR.l certificate may also be issued after exportation of the goods to which it relätes if it was not issued at the time of exportation because of errors, involuntary omissions or special circumstances.

The customs authorities may issue an EUR.l certificate retrospectively only after verifying that the particulars supplied in the exporter's application agree with those on the corresponding document.

EUR.l certifieates issued retrospectively must be endorsed with one of the following phrases: "ISSUED RETROSPECTIVELY", "ANNETTU JXLKIKATEEN", "DELIVRE A POSTERIORI", "NACHTRXGLICH AUSGESTELLT", "OTGEFID EFTIR A", "RILASCIATO A POSTERIORI", "UTSTEDT SENERE", "UTFÄRDAT I EFTERHAND", "WYDANE RETROSPEKTYWNIE", "KIADVA VISSZAMENÖLEGES HATALLYAL", "VYSTAVENO DODATEOJE", "VYSTAVENÉ DODATOdfNE".

184

Prop. 1992/93:146 Protocol B

6. In the event of the theft, loss or destruction of an EUR.l certificate, the exporter nay apply to the custons authorities which issued it for a duplicate to be made out on the basis of the export documents in their possession. The duplicate issued in this way must be endorsed with one of the following words: "DUPLICATE", "KAKSOISKAPPALE", "DUPLICATA", "DUPLIKAT", "EFTIRRIT", "DUPLICATO", "MASOLAT", "DUPLIKAT".

The duplicate, which nust bear the date of issue of the original EUR.l certificate, shall take effect as from that date.

7. The endorsements referred to in paragraphs 5 and 6 shall be inserted in the "Remarks" box on the ElTO.l certificate.

8. It shall always be possible to replace one or nore EUR.l certifieates by one or nore EUR.l certifieates, provided that this is done at the customs office where the goods are located.

9. For the purpose of verifying whether the conditions stated in paragraphs 2 and 3 have been met, the customs authorities shall have the right to eall for any documentary evidence or to carry out any check which they consider appropriate.

10. The provisions of paragraphs 2 to 9 above shall apply, mutatis mutandis, to the evidence of origin made out by approved exporters under the conditions set out in Article 13.

ARTICLE 10

1. An EtJR.l certificate shall be issued only on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorized representative, on the form of vhich a specimen is given in Annex III to this Protocol, vhich shall be completed in accordance vith this Protocol.

185 Prop. 1992/93:146 Protocol B

2. It shall be the responsibility of the customs authorities of the exporting State to ensure that the form referred to in paragraph 1 is properly completed. In particular, they shall check whether the box reserved for the description of the goods has been completed in such a nanner as to exclude any possibility of fraudulent additions. To this end, the description of the goods nust be given without leaving any blank lines. Where the box is not conpletely filled, a horizontal line nust be drawn below the last line of the description, the enpty space being crossed through.

3. Since the EUR.l certificate constitutes the documentary evidence for the application of the preferential tariff and quota arrangements laid down in the Agreement, it shall be the responsibility of the customs authorities of the exporting State to take any steps necessary to verify the origin of the goods and to check the other statements on the certificate.

4. When an EUR.l certificate is issued within the meaning of paragraph 5 of Artide 9, after the goods to which it relätes have actually been exported, the exporter must in the application referred to in paragraph 1:

indicate the place and date of exportation of the goods to whieh the EUR.l certificate relätes,

certify that no EUR.l certificate was issued at the time of exportation of the goods in question, and state the reasons.

5. Applications for EUR.l certifieates and the evidence of origin referred to in the second sub-paragraph of paragraph 3 of Article 9, upon presentation of which new EUR.l certifieates are issued, must be preserved for at least two years by the customs authorities of the exporting State.

ARTICLE 11

1. EUR.l certifieates shall be nade out on the form of which a specimen is given in Annex III to this Protocol. This form shall be printed in one or more of the official languages of the States Parties to this Agreement or in English. EUR.l certifieates shall be made out in one of those languages and in accordance with the provisions of the domestic law of the exporting State; if they are handwritten, they shall be completed in ink in capital letters.

186

Prop. 1992/93:146 Protocol B

2. The Etn.l certificate shall be 210 x 297 millimetres. A tolerance of up to plus 8 millimetres or minus 5 nillimetres ln the length may be allowed. The paper used nust be white-sized writing paper not containing mechanical pulp and weighing not less than 25 grammes per square netre. It shall have a printed green guilloche pattern background naking any falsification by nechanical or chenical neans apparent to the eye.

3. The States Parties to this Agreenent nay reserve the right to print the EUR.l certifieates themselves or may: have them printed by printers approved by them. In the latter case, each EUR.l certificate must include a reference to such approval. Each EtTO.l certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, whether or not printed, by which it can be identified.

ARTICLE 12

1. An EUR.l certificate must be submitted, within four months of the date of issue by the customs authorities of the exporting State, to the customs authorities of the importing State where the goods are entered, in accordance with the procedures laid down by that State. The said authorities may require a translation of a certificate. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the goods meet the conditions required for the implementation of the Agreement.

2. Without prejudice to paragraph 5 of Article 5, where, at the request of the person declaring the goods at customs, a dismantled or non-assembled article falling vithin Chapter 84 or 85 of the Harmonized System is imported by instalments under the conditions laid down by the competent authorities, it shall be considered to be a single artide and an EUR.l certificate nay be submitted for the whole article upon importation of the first instalment.

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Prop. 1992/93:146 ProtocolB

3. An EUR.l certificate which is submitted to the customs authorities of the importing State after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit the certificate by the final date is due to force majeure or exceptional circumstances.

In other cases of belated presentation, the customs authorities of the importing State may accept the EUR.l certifieates where the goods have been submitted to them before the said final date.

4. The discovery of slight discrepancies between the statements made in the EUR.l certificate and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the goods shall not ipso facto render the certificate null and void, provided it is duly established that the certificate corresponds to the goods.

5. EUR.l certifieates shall be preserved by the customs authorities of the importing State in accordance with the rules in force in that State.

6. Proof that the conditions set out in Artiele 7 have been met shall be provided by submission to the customs authorities of the importing State of either:

(a) a single supporting transport document, made out in the exporting State, under the cover of which the transit country has been crossed; or

(b) a certificate issued by the customs authorities of the transit country containing:

an exact description of the goods,

the date of unloading and reloading of the goods and, where applicable, the names of the ships,

certified proof of the conditions under whieh the goods have stayed in the transit country;

(c) or, failing these, any substantiating documents.

188

ARTICLE 13

Prop. 1992/93:146 ProtocolB

1. Motwithstanding paragraphs 1 to 7 of Artiele 9 and paragraphs 1, 4 and 5 of Artide 10, a simplified procedure for the issue of the documentation relating to the evidence of origin shall be applicable under the terms of the provisions set out below.

2. The custons authorities in the exporting State nay authorize any exporter, hereinafter referred to as "approved exporter", vho nakes frequent shipnents for vhich EUR.l certifieates may be issued, and vho offers to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the goods, not to submit to the customs office in the exporting State at the time of export either the goods or the application for an EUR.l certificate relating to those goods, for the purpose of obtaining an EUR.l certificate under the conditions laid down in paragraphs 1 to 4 of Article 9.

3. In addition, the customs authorities may authorize an approved exporter to draw up EUR.l certifieates, valid for a maximum period of one year from the date of issue, hereinafter referred to as "LT certifieates". The authorization shall be granted only where the originating status of the goods to be exported is expected to remain unchanged for the period of validity of the LT certificate. If any goods are no longer covered by the LT certificate, the approved exporter shall immediately inform the customs authorities who gave the authorization.

Where the simplified procedure applies, the customs authorities of the exporting State may prescribe the use of EUR.l certifieates bearing a distinctive sign by which they nay be identified.

4. The authorization referred to in paragraphs 2 and 3 shall stipulate, at the choice of the customs authorities, that Box 11, 'Customs endorsement', of the EUR.l certificate must:

(a) either be endorsed beforehand vith the stanp of the competent customs office of the exporting State and the handwritten or non-handwritten signature of an official of that office; or .

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Prop. 1992/93:146 ProtocolB

(b) be endorsed by the approved exporter with a special stamp vhich has been approved by the customs authorities of the exporting State and corresponds to the specimen given in Annex V to this Protocol; this stamp nay be preprinted on the fom.

Box 11, 'Customs endorsement', of the EUR.l certificate shall be completed if necessary by the approved exporter.

5. In the cases referred to ln paragraph 4 (a), one of the following phrases shall be entered in box 7, "Remarks", of the EUR.l certificate: "Simplified procedure", "Yksinkertaistettu menettely", "Procedure simplifiée", "Vereinfachtes Verfahren", "Einföldud afgreidsla", "Procedura semplificata", "Forenklet prosedyre", "Förenklad procedur, "Uproszczona procedura",. "Zjednodusené rizeni", Zjedodusené konanie", "EgyszerUsItett elj&rås". The approved exporter shall if necessary indicate in Box 13, "Request for verification", the name and address of the customs authority competent to verify the EUR.l certificate.

6. In the case referred to in paragraph 3, the approved exporter shall also enter in box 7 of the EUR.l certificate one of the following phrases:

"LT certificate valid until ...", "LT-todistus voimassa ... saakka", "certificat LT valable jusqu'au ...", "LT-Certificat giiltig bis ...", "LT-sklrteini gildir til ...", "certificato LT valido fino al ...", "LT-sertifikat gyldig til ...", "LT-certifikat giltigt till ...", "Swiadectwc LT vazne do ...", "LT osvSdcenl platné do ...", "LT osvedJfenie platné do ...", "LT bizonyltviny érvényes ... -ig",

(date Indicated in numerals),

and a reference to the authorization under vhich the relevant LT certificate has been issued.

The approved exporter shall not be required to refer in Box 8 and Box 9 of the LT certificate to the marks and numbers and number and kind of packages and the gross veight (kg) or other measure (litres, m3, etc). Box 8 nust, however, contain a description and désignation of the goods vhich is sufficiently precise to allow for their Identification.

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Prop. 1992/93:146 ProtocolB

7. Notvithstanding paragraphs 1 to 3 of Article 12, the LT certificate must be submitted to the customs office of import at or before the first importation of any goods to vhich it relätes. When the importer carries out the customs clearance at several customs offices in the State of importation, the customs authorities may request him to produce a copy of the LT certificate to all of those offices.

8. Where an LT certificate has been submitted to the customs authorities, the evidence of the originating status of the imported goods shall, during the validity of the LT certificate, be given by invoices vhich satisfy the folloving conditions:

(a) vhen an invoice indudes both goods originating in a state Party to this Agreement, in the CSFR or in Hungary and non-originating goods, the exporter shall distinguish clearly between these two categories;

(b) the exporter shall state on each invoice the number of the LT certificate which covers the goods and the date of expiry of the certificate and the name(s) of the country or countries in which the goods originate.

The statement on the invoice made by the exporter of the number of the LT certificate with the indication of the country of origin shall constitute a declaration that the goods fulfil the conditions laid down in this Protocol for the acquisition of preferential origin status in trade between the States Parties to this Agreement.

The customs authorities of the exporting State may require that the entries, which, under the above provisions, must appear on the invoice, be supported by the manuscript signature followed by the name of the signatory in clear script;

(c) the description and the désignation of the goods on the invoice shall be in sufficient detail to show clearly that the goods are also listed on the LT certificate to vhich the invoice refers;

(d) the invoices can be nade out only for the goods exported during the period of validity of the relevant LT certificate. They nay, hovever, be produced at the import customs office vithin four months of the date of their being made out by the exporter.

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Prop. 1992/93:146 ProtocolB

9. In the framework of the simplified procedures, invoices which satisfy the conditions of this Article may be made out and/or transmitted using telecommunications or eleetronie data processing methods. Such invoices shall be accepted by the customs of the importing State as evidence of the originating status of the goods Imported in accordance vith the procedures laid dovn by the customs authorities there.

10. Should the customs authorities of the exporting State identify that a certificate and/or invoice issued under the provisions of this Article is invalid in relation to any goods supplied, they shall immediately notify the customs authorities of the importing State of the facts.

11. The customs authorities may authorize an approved exporter to make out invoices bearing the declaration given in Annex IV to this Protocol in place of EUR.l certifieates.

The declaration made by the approved exporter on the invoice shall be made out in one of the official languages of the States Parties to this Agreement, of the CSFR or Hungary or in English. It shall be signed in manuscript and must either:

(a) have a reference to the approved exporter's authorization number, or

(b) be endorsed by the approved exporter with the special stamp referred to in paragraph 4 (b) which has been approved by the customs authorities of the exporting State. This stamp may be preprinted on the invoice.

12. However, the customs authorities in the exporting State may authorize an approved exporter not to sign the statement in paragraph 8 (b) or the declaration referred to in paragraph 11 given on the invoice, vhen such invoices are made out and/or transmitted using telecommunications or eleetronie data processing methods.

The said customs authorities shall lay down conditions for the implementation of this paragraph, including, if they so require, a vritten undertaking from the approved exporter, that he accepts full responsibility for such statement and declaration as if they had in fact been signed in manuscript by hin.

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Prop. 1992/93:146 ProtocolB

13. In the authorizations referred to in paragraphs 2, 3 and 11 the customs authorities shall speeify in particular:

(a) the conditions under vhich the applications for EUR.l certifieates or for LT certifieates are made or under vhich the declaration concerning the origin of goods is made on the invoice;

(b) the conditions under vhich these applications, as vell as a copy of the invoices referring to an LT certificate and of the invoices bearing the exporter's declaration, are kept for at least tvo years. In the case of LT certifieates or invoices referring to an LT certificate, this period shall begin frön the date of expiry of validity of the LT certificate. These provisions shall also apply to the EUR.l certifieates or LT certifieates and the invoices referring to an LT certificate, as vell as to invoices bearing the exporter's declaration, having served as the basis for the issue of other evidence of origin, used under the conditions laid down in the second sub-paragraph of paragraph 3 of Article 9.

34. The customs authorities in the exporting State may declare certain categories of goods ineligible for the special treatment provided for in paragraphs 2, 3 and 11.

15. The customs authorities shall refuse the authorizations referred to in paragraphs 2, 3 and 11 to exporters who do not offer all the guarantees whieh they consider necessary.

The custons authorities may withdraw the authorizations at any time. They must do so where the conditions of approval are no longer satisfied or the approved exporter no longer offers those guarantees.

16. The approved exporter may be required to inform the customs authorities, in accordance with the rules whieh they lay down, of goods to be dispatched by hin, so that the conpetent custons office nay nake any verification it thinks necessary before the dispatch of the goods.

17. The provisions of this Article shall not prejudice application of the rules of the States Parties to this Agreenent on customs formalities and the use of customs documents.

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ARTICLE 14

The declaration referred to in paragraph 1 (c) of Article 8 shall be nade out by the exporter in the form given in Annex IV to this Protocol in one of the official languages of the States Parties to this Agreement, of the CSFR or Hungary or in English. It shall be typed or stamped and signed by hand. The exporter must keep a copy of the invoice bearing the said declaration for at least two years.

ARTICLE 15

1. The exporter or his representative shall submit with his request for an EUR.l certificate any appropriate supporting document proving that the goods to be exported qualify for the issue of an EUR.l certificate.

He shall undertake to submit at the request of the appropriate authorities, any supplementary evidence they may require for the purpose of establishing the correctness of the originating status of the goods eligible for preferential treatment and shall undertake to agree to any inspection of his accounts and to any check on the processes of the obtaining of the above goods, carried out by the said authorities.

2. Exporters must keep for at least two years the supporting documents referred to in paragraph 1.

3. The provisions of paragraphs 1 and 2 shall apply mutatis mutandis in the case of the use of the procedures laid down in paragraphs 2 and 3 of Article 13 and of the dedarations referred to in paragraphs 1 (b) and 1 (c) of Article 8.

ARTICLE 16

1. Goods sent from an EFTA State or from Poland for exhibition in a country other than a State Party to this Agreement, the CSFR or Hungary, and sold after the exhibition for Importation into Poland or into an EFTA State shall benefit on importation from the provisions of this Agreement on condition that the goods meet the requirements of this Protocol entitling them to be recognized as originating in an EFTA State or in Poland and provided that it is shown to the satisfaction of the customs authorities that:

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(a) an exporter has consigned these goods from an EFTA State or from Poland to the country in which the exhibition is held and has exhibited them there;

(b) the goods have been sold or otherwise disposed of by that exporter to someone ln Poland or in an EFTA State;

(c) the goods have been consigned during the exhibition or immediately thereafter to Poland or to an EFTA State in the state in vhich they vere sent for exhibition;

(d) the goods have not, since they vere consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. An EUR.l certificate must be produced to the customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the goods and the conditions under vhich they have been exhibited may be required.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or erafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign goods, and during whieh the goods remain under customs controi.

ARTICLE 17

1. In order to ensure the proper application of this Title, the states Parties to this Agreement shall assist each other through their respective customs administrations, in checking the authentieity and accuracy of EUR.l certifieates, including those issued under paragraph 3 of Article 9 and the exporters' declarations made on invoices.

2. The Joint Committee shall be authorized to take any decisions necessary for the methods of administrative cooperation to be applied in due tlne ln the States Parties to this Agreement.

3. The customs authorities of the States Parties to this Agreement shall provide each other, through the EFTA Secretariat, with specimen impressions of stamps used in their customs offices for the issue of EUR.l certifieates.

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4. Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document whieh contains incorrect particulars for the purpose of obtaining a preferential treatment for goods.

5. The States Parties to this Agreement shall take all necessary steps to ensure that goods traded under cover of an EUR.l certificate, vhich in the course of transport use a free zone situated in their territory, are not substituted by other goods and that they do not undergo handling other than normal operations designed to prevent their deterioration.

6. When products originating in a State Party to this Agreement and imported into a free zone under cover of an EUR.l certificate undergo treatment or processing, the customs authorities concerned must issue a new EUR.l certificate at the exporter's request if the treatment or processing undergone is in conformity with the provisions of this Protocol.

ARTICLE 18

1. Subsequent verifications of Eini.l certifieates and of exporters' dedarations made on invoices shall be carried out at random or whenever the customs authorities of the importing State have reasonable doubt as to the authentieity of the document or the accuracy of the information regarding the true origin of the goods in question.

2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing State shall return the EUR.l certificate and the invoice, if it has been submitted, or the invoice referring to an LT certificate, or the invoice bearing the exporter'8 declaration or a copy of those documents, to the customs authorities of the exporting State, giving where appropriate, the reasons of substance or forn for an inquiry.

The custons authorities shall forward, in support of the request for a posteriori verification, any documents and Information that have been obtained suggesting that the particulars given on the EUR.l certificate or the invoice are inaccurate.

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If the customs authorities of the importing State decide to suspend the provisions of the Agreement while awaiting the results of the verification, they shall offer to release the goods to the importer subject to any precautionary neasures judged necessary.

3. The customs authorities of the importing State shall be informed of the results of the verification as soon as possible. These results must be sueh as to nake it possible to detemine whether the docunents returned under paragraph 2 apply to the goods actually exported, and whether these goods can, in fact, qualify for application of the preferential arrangements.

Where such disputes cannot be settied betveen the custons authorities of the importing State and those of the exporting State or vhere they raise a question as to the interpretation of this Protocol they shall be submitted to the Sub-Committee on customs and origin matters referred to in Artiele 26. The decisions shall be taken by the Joint Committee.

For the purpose of the subsequent verification of EUR.l certifieates, the customs authorities of the exporting State must keep the export documents, or copies of EUR.l certifieates used in place thereof, for at least two years.

TITLE III

Final provisions

ARTICLE 19

The States Parties to this Agreement shall each take the steps necessary to implement this Protocol.

ARTICLE 20

The Annexes to this Protocol shall form an integral part thereof.

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ARTICLE 21

Goods vhich conform to the provisions of Title I and vhich on the date of entry into force of the Agreement are either being transported or are being held in a State Party to this Agreement in temporary storage, in bonded varehouses or in free zones, may be accepted as originating products subject to the submission - vithin four months from that date - to the customs authorities of the importing State of evidence of origin, drawn up retrospectively, and of any documents that provide supporting evidence of the conditions of transport.

ARTICLE 22

The States Parties to this Agreement undertake to introduce measures necessary to ensure that the EUR.l certifieates which their customs authorities are authorized to issue in pursuance of this Agreement are issued under the conditions laid down by this Agreement. They also undertake to provide the administrative co-operation necessary for this purpose, in particular to check on the itinerary of goods traded under this Agreement and the places in whieh they have been held.

ARTICLE 2 3

1. Without prejudice to the provisions of Protocol A, products which are of the kind to whieh the Agreement applies, and which are used in the manufacture of products for which an Eira.l certificate, an LT certificate or the invoices referring to the LT certificate, or an invoice bearing the exporter's declaration are issued or completed, can only be the subject of drawback of customs duty or benefit from an exemption of customs duty of whatever kind vhen products originating in a State Party to this Agreement, in the CSFR or in Hungary, are concerned.

2. In this Article, the term "customs duty" also means charges having an effect equivalent to customs duty.

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ARTICLE 24

1. Where, by virtue of this Agreement, Imports into an EFTA State are to be treated differently from imports covered by the EFTA Convention, the treatment provided for by this Agreement shall be applied to all products vhich are accompanied by evidence of origin referred to ln paragraph 1 of Artiele 8, Issued or made out in Poland, or by any such evidence of origin issued in an EFTA State and bearing the expression "EFTA-Poland Trade".

2. An exporter in an EFTA State or his representative Shall enter the expression "EFTA-Poland Trade" on the evidence of origin in trade betveen the EFTA States in cases vhere products have obtained their originating status by virtue of this Agreement by use of materials originating in Poland, the CSFR or in Hungary.

3. Notwithstanding the provisions of paragraph 1, products originating in an EFTA State which are re-exported from Poland, shall benefit at import into an EFTA State from treatment equal to that whieh they would have received, had they been sent directly from one EFTA State to another. The products must be in the same state or have undergone no working or processing in Poland going beyond that referred to in paragraph 5 of Article 5. This treatment vill be granted only upon submission to the customs authorities of the importing EFTA State of an EUR.l certificate issued by the appropriate customs office in Poland, in vhich the expression "Application Artiele 24.3" has been Inserted and authenticated by the stamp of the said office.

ARTICLE 25

1. Originating products vithin the meaning of this Protocol shall, on importation into Poland benefit from the Agreement also upon submission of an EtJR.l certificate issued by a customs office in the CSFR or in Hungary in vhich the expression "Application Article 25" has been inserted and authenticated by the stamp of the said office.

2. When products, previously imported into Poland accompanied by evidence of origin referred to in paragraph 1 of Article 8, issued or nade out ln an EFTA State, are re-exported to the CSFR or to Hungary, Poland shall undertake to issue EUR.l certifieates vith the expression "Application Article 25", provided that the products are re-exported in the same state or have undergone no vorking or processing in Poland going beyond that referred to in paragraph 5 of Article 5.

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ARTICLE 26

A Sub-Committee on customs and origin matters shall be set up under the Joint Committee in accordance vith paragraph 5 of Article 28 of the Agreement charged vith carrying out administrative co-operation vith a viev to ensuring a practical, correct and uniform application of this Protocol as vell as a eontinuous information and consultation process between experts.

It shall be composed of experts from the States Parties to the Agreement responsible for questions related to customs and origin natters.

ARTICLE 27

For the purpose of implementing sub-paragraph (b) (ii) or (iii) of paragraph 1 of Artiele 1, any product originating in a State Party to this Agreement shall, on exportation to another State Party to this Agreement, be treated as a non-originating product during the period or periods in which the last-mentioned State Party to this Agreement applies the rate of duty applicable to third countries or any corresponding safeguard measure to such products in accordance with this Agreement.

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Annex I

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ANNEX I TO PROTOCOL B EXPLANATORY NOTES

Note 1 - Article 1

The term "State Party to this Agreement" shall also cover the territorial waters of this state.

Vessels operating on the high seas, Including factory ships, on whieh the fish eaught is worked or processed shall be considered as part of the territory of the State Party to this Agreement to which they belong provided that they satisfy the conditions set out in Explanatory Note 4.

Note 2 - Articles 1, 2 and 4

The conditions set out in Artiele 1 relative to the acquisition of originating status must be fulfilled without interruption in a State Party to this Agreement except as provided for in Article 2.

If originating products exported from a State Party to this Agreement to another country are returned, except as provided for in Article 2, they must be considered as non-originating unless it can be demonstrated to the satisfaction of the customs authorities that:

the goods returned are the same goods as those exported, and

they have not undergone any operations beyond that necessary to preserve them in good condition while in that country.

Note 3 - Articles 1 and 2

In order to detemine whether goods are originating products it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain sueh goods originate in third countries or not.

Note 4 - Sub-paragraph (f) of Article 4

The term "its vessels" shall apply only to vessels:

(a) which are registered or recorded in a State Party to this Agreement;

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(b) which sail under the flag of a State Party to this Agreement;

(c) vhich are at least 50 per cent ovned by nationals of a State Party to this Agreement or by a company vith its head office ln such a State, of vhich the manager or managers, chairman of the board of directors or of the supervisory board, and the najority of the nembers of such boards are nationals of a State Party to this Agreement and of vhich, in addition, in the case of partnerships or limited companies, at least half of the capital belongs to such a State or to publie bodies or nationals of such a State;

(d) of vhich the captain and officers are all nationals of a State Party to this Agreement;

(e) of vhich at least 75 per cent of the crew are nationals of a state Pary to this Agreement.

Note 5 - Artides 4 and 5

1. The unit of qualification for the application of the origin rules shall be the particular product which is considered as the basic unit when determining classifieation using the Nomenclature of the Harmonized System. In the case of sets of products vhich are classified by virtue of General Rule 3, the unit of qualification shall be determined in respect of each item in the set; this also applies to the sets of heading Nos 6308, 8206 and 9605.

Accordingly, it follows that:

- when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System within a single heading, the vhole constitutes the unit of qualification,

vhen a consignment consists of a number of Identical products classified vithin the same heading of the Harmonized Systen, each product nust be taken Individually vhen applying the origin rules.

2. Where, under General Rule 5 of the Hamonized Systen, packing is included vith the product for classifieation purposes, it shall be included for purposes of deternining origin.

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Note 5a - Sub-paragraph (h) of Article 4

In the case of used tyres, the tem "used artides coUected there, fit only for the recovery of rav materials" does not only cover used tyres fit only for the recovery of rav materials but also used tyres fit only for retreading or for use as väste.

Note 6 - Paragraph 2 of Article 5

The Introduetory Notes to Annex II shall also apply vhere appropriate to all products nanufactured using non-originating materials even if they are not subject to a specific condition contained in the List in Annex II but are subject instead to the change of heading rule set out in paragraph 2 of Artiele 5.

Note 7 - Artiele 6

"Ex-works price" shall mean the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the products used in manufacture.

"Customs value" shall be understood as meaning the customs value as determined in accordance with the Agreement on implementation of Artiele VII of the General Agreement on Tariffs and Trade done at Geneva on 12 April 1979.

Note 8 - Paragraph 1 of Article 8

The facility of using, under this Protocol, the invoice as evidence of the originating status of the goods, shall be extended to the delivery note or any other commercial document whieh describes the goods concerned in sufficient detail to enable them to be identified.

In the case of products sent by post whieh, vithin the meaning of paragraph 2 of Article 8, are not considered as importations by vay of trade, the declaration of the originating status can also be made on the customs declaration C2/CP3 or on a sheet of paper annexed to that declaration.

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Note 9 - Paragraph 1 of Article 17 and Article 22

Where an EUR.l certificate has been issued under the conditions laid down in paragraph 3 of Artiele 9 and relätes to goods re-exported in the same state, the customs authorities of the country of destination must be able to obtain, by means of administrative co-operation, true copies of the evidence of origin issued or made out previously relating to those goods.

Note 10 - Artiele 23

"Drawback of customs duty or exemption from customs duty of whatever kind" shall mean any arrangement for refund or remlssion, partial or complete, of customs duties applicable to products used in manufacture, provided that the said provision concedes, expressly or in effect, this repayment or non-eharging or the non-imposition when goods obtained from the said products are exported but not when they are retained for home use.

"Products used in manufacture" shall mean any products in respect of which a "drawback of customs duty or exemption from customs duty of whatever kind" is requested as a result of the export of originating products for which an EUR.l certificate, an LT certificate or the invoices referring to the LT certificate, or an invoice bearing the exporter's declaration are issued or made out.

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ANNEX II TO PROTOCOL B

List of working or processing required to be carried out on

non-originating naterials in order that the product

manufactured can obtain originating status

INTRODUCTORY NOTES

General

Note 1

1.1 The first two columns in the List describe the product obtained. The first column gives the heading number, or the Chapter number, used in the Harmonized System and the second column gives the description of goods used in that System for that heading or Chapter. For each entry in the first two columns a rule is specified in columns

3 and 4. Where, in some cases, the entry in the first column is preceded by an "ex", this signifies that the rule in column 3 or column 4 only applies to the part of that heading or Chapter as described in column 2.

1.2 Where several heading numbers are grouped together in column 1 or a Chapter number is given and the description of product in column 2 is therefore given in general tems, the adjacent rule in column 3 or column 4 applies to all products which, under the Harmonized System, are dassified within headings of the Chapter or vithin any of the headings grouped together in column 1.

1.3 Where there are different rules in the List applying to different products vithin a heading, each indent contains the description of that part of the heading covered by the adjacent rule in column 3 or column 4.

1.4 For the products of Chapters 84 to 91 inclusive, if no origin rule is given in column 4, the rule set out in column 3 has to be applied.

Note 2

2.1 The tern "manufacture" covers any kind of vorking or processing including "assembly" or specific operations. However, see paragraph 5 of Note 3 below.

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2.2 The term "material" covers any "ingredient", "raw material", "component" or "part", etc, used in the manufacture of the product.

2.3 The term "product" refers to the product being nanufactured, even if it is intended for later use in another manufacturing operation.

Note 3

3.1 In the case of any heading not in the List or any part of a heading that is not in the List, the "change of heading" rule set out in paragraph 2 of Article 5 applies. If a "change of heading" condition applies to any entry in the List, then it is contained in the rule in column 3.

3.2 The working or processing required by a rule in column 3 or column 4 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 or column 4 likewise apply only to the non-originating materials used.

3.3 Where a rule states that "materials of any heading" may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression "manufacture from materials of any heading including other materials of heading No..." means that only naterials classified within the same heading as the product of a different description than that of the product as given in column 2 of the List may be used.

3.4 If a product, made from non-originating materials which has acquired originating status during manufacture by virtue of the change of heading rule or its own List rule, is used as a material in the process of manufacture of another product, then the rule applicable to the product in which it is incorporated does not apply to it.

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- For example:

An engine of heading No. 84 07, for which the rule states that the value of the non-originating naterials whieh nay be incorporated nay not exceed 40 % of the ex-vorks price, is nade frön "other alloy steel roughly shaped by forging" of heading No. 7224.

lf this forging has been forged in the country concerned from a non-originating Ingot then the forging has already acquired Origin by virtue of the rule for heading No. ex 7224 in the List. It can then count as originating in the value ealculation for the engine regardless of vhether it vas produced in the same factory or another. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

3.5 Even if the change of heading rule or the rule contained in the List are satisfied, a product does not have origin if the processing carried out, taken as a whole, is insufficient in the sense of paragraph 5 of Article 5.

Note 4

4.1 The rule in the List represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer origin. Thus if a rule says that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.

4.2 When a rule in the List speeifies that a product may be manufactured from more than one material, this means that any one or more of the materials may be used. It does not require that all be used.

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for example:

The rule for fabrics says that natural

fibres may be used and that chemical

naterials, anong other naterials, nay also

be used. This does not mean that both have

to be used, one can use one or the other or

both.

If, however, a restriction applies to one material and other restrictions apply to other naterials in the same rule, then the restrifctions only apply to the materials actually used.

For example:

The rule for sewing machines speeifies that the thread tension mechanism used has to originate and that the zigzag mechanism used also has to originate; these two restrictions only apply if the mechanisms concerned are actually incorporated into the sewing machine.

4.3 When a rule in the List speeifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule.

For example:

The rule for heading No. 1904 which

specifically excludes the use of cereals or

their derivatives does not prevent the use

of mineral salts, chemicals and other

additives which are not produced from

cereals.

For example:

In the case of an artiele nade from non-voven materials, if the use of only non-originating yarn is allowed for this dass of artiele, it is not possible to start from non-woven cloth - even if non-wovens cannot normally be made from yarn. In such cases, the starting material vould normally be at the stage before yarn - that is the fibre stage.

See also paragraph 3 of Note 7 in relation to textiles.

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4.4 If in a rule in the List tvo or more pereentages are given for the maximum value of non-originating materials that can be used, then these pereentages may not be added together. The maximum value of all the non-originating materials used may never exceed the highest of the pereentages given. Furthermore the individual pereentages nust not be exceeded in relation to the particular naterials they apply to.

Textiles

Note 5

5.1 The term "natural fibres" is used in the List to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste and unless otherwise specified, the term "natural fibres" includes fibres that have been carded, eombed or otherwise processed but not spun.

5.2 The term "natural fibres" indudes horsehair of heading No. 0503, silk of headings Nos. 5002 and 5003 as well as the wool fibres, fine or eoarse animal hair of headings Nos. 5101 to 5105, the cotton fibres of headings Nos. 5201 to 5203 and the other vegetable fibres of headings Nos. 5301 to 5305.

5.3 The terms "textile pulp", "chemical naterials" and "paper-making materials" are used in the List to describe the materials not classified within Chapters 50 to 63 whieh can be used to manufacture artificial, synthetic or paper fibres or yarns.

5.4 The term "man-made staple fibres" is used in the List to refer to synthetic or artificial filament tow, staple fibres or waste, of headings Nos. 5501 to 5507.

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Note 6:

6.1 In the case of the products classified within those headings in the List where a reference is made to this Introduetory Note, the conditions set out in column 3 of the List shall not be applied to any basic textile materials used in their manufacture whieh, taken together, represent 10 % or less of the total weight of all the basic textile materials used (but see also paragraph 3 and 4 of Note 6 below).

6.2 However, this tolerance may only be applied to mixed products whieh have been made from two or more basic textile naterials, irrespective of their share of the product.

The following are the basic textile materials: silk, wool,

eoarse animal hair, fine animal hair, horsehair, cotton,

paper-making materials and paper, flax,

true hemp,

jute and other textile bast fibres, sisal and other textile fibres of the genus Agave,

coconut, abaea, ramie and other vegetable textile fibres, synthetic man-made filaments, artificial man-made filaments, synthetic man-made staple fibres, artificial man-made staple fibres.

For example:

A yarn of heading No. 5205 made from cotton fibres and synthetic staple fibres is a nixed yarn. Therefore, non-originating naterials that do not satisfy the origin rules may be used up to a weight of 10 t of the yarn.

For example:

A woollen fabrie of heading No. 5112 made from woollen yarn and synthetic yarn of staple fibres is a mixed fabrie. Therefore, either non-originating synthetic yarn or woollen yarn or a combination thereof that does not satisfy the origin rules may be used up to a weight of 10 % of the fabrie

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For example:

Tufted textile of heading No. 5802 made from cotton yarn and cotton fabrie is only a mixed product if the cotton fabrie is itself a mixed fabrie being nade frön two or more different basic textile naterials or lf the cotton yarns used are thenselves mixtures.

- For example:

If the tufted textile concerned had been made from cotton yarn and synthetic fabrie, then, obviously, two separate basic textile materials would have been used.

For example:

A carpet with tufts made both from artificial yarns and tufts made from cotton yarns and with a jute backing is a mixed product because three basic textile materials are used. Thus, any non-originating materials that are used at a later stage of nanufacture than the rule allows, may be used, provided their total weight taken together does not exceed 10 % of the weight of the textile materials in the carpet. Thus, the jute backing, the artificial yarns and/or the cotton yarns could be imported at that stage of manufacture, provided the weight conditions are net.

6.3 In the case of products incorporating "yarn nade of polyurethane segmented with flexible segments of polyether whether or not gimped" this tolerance is 20 % in respect of this yarn.

6.4 In the case of products incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm., sandwiched by means of an adhesive between two films of plastic film, this tolerance is 30 % in respect of this strip.

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Note 7

7.1 In the case of those textile products, which are marked in the List by a footnote referring to this Introduetory Note, textile materials, vith the exception of linings and interlinings, vhich do not satisfy the rule set out in the List in column 3 for the made-up product concerned nay be used provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-vorks price of the product.

7.2 Any non-textile trimmings and accessories or other materials used vhich contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of paragraph 3 of Note 4.

7.3 In accordance vith paragraph 3 of Note 4, any non-originating non-textile trimmings and accessories or other product, vhich do not contain any textiles, may, anyway, be used freely where they cannot be made from the materials listed in column 3.

For example:

If a rule in the List says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, sueh as buttons, because they cannot be made from textile materials.

7.4 Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non- originating materials incorporated.

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HS

Heading No.

(1)

03.02 to 03.05

ex 04.03

Description ofprodua

(2)

Fish, other than live fish

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture in which all the matehals of Chapter 3 used must already be originating

Manufacture in which:

- all the materials of Chapter 4 used must be wholly obtained

- any fruit juice (except those of pineapple, lime or grapefruit) of heading No. 20.09 used must already be originating, and

- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

ex 13.02 Mucilages and thickeners derived from vegetable products, modified

Manufacture from non-modified mucilages and thickeners

16.4 Prepared or preserved fish; eaviar and eaviar substitutes prepared from fish eggs

16.5 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

ex 17.02 Chemically pure fructose and maltose

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufacture from materials of any heading including other materials of heading No. 17.02

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HS

Heading No.

(1)

Description ofprodua

(2)

Working or processing carried out on

non-originating materials that confers

originating status

(3)

17.04 Sugar confectionery (including white chocolate), not containing cocoa

18.06 Chocolate and other food preparations containing cocoa

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

19.01 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 headings Nos. 04.01 to 04.04, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10%, not elsewhere specified or included:

- Malt extract

Manufacture from cereals of Chapter 10

- Other

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

214 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1) ex 19.02

Description ofprodua

(2)

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni - except for those containing more than 20% by weight of crustaceans, molluscs or other aquatic invertebrates, sausages and the like or meat and meat offal of any kind, including fats of any kind or origin; couscous, whether or not prepared

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained

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

Manufacture from materials of any heading except potato starch of heading No. 11.08

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

- Not containing cocoa:

- Cereals, other than maize (com), in grain form, pre-cooked or otherwise prepared

- Other

Manufacture from materials of any heading. However, grains and cobs of sweet com, prepared or preserved, of headings Nos. 20.01, 20.04 and 20.05 and uncooked, boiled or steamed sweet com, frozen, of heading No. 07.10, may not be used

Manufacture in which:

215

Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

19.05

Description ofprodua

(2)

- Containing cocoa

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

Working or processing carried out on

non-originating materials that confers

originating status

(3)

- all the cereals and their derivatives (except maize of the species *Zea indurata' and durum wheat and their derivatives) used must be wholly obtained, and

- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

Manufacture from materials not classified within heading No. 18.06, provided the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

Manufacture from materials of any heading, except those of Chapter 11

ex 21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings

Manufacture in which all the materials used are classified in a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used

ex 21.04 Soups and broths and preparations therefor

Manufacture from materials of any heading, except prepared or preserved vegetables of headings Nos. 20.02 to 20.05

1 However, until 30 November 1993, maizeJU>ur ('masa' flour), obtained by the 'nixtamalizaiion"

method (alcaline cooking and steeping), may be used

216

Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

ex 22.02

22.05

Description ofprodua

. (2)

Waters, inclijding mineral waters and aerated waters, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09; containing sugar or milk or milkfats

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

Working or processing carried out on

non-origiru2ting materials that confers

originating status

(3)

Manufacture in which:

- all the materials used are classified in a heading other than that of the product,

• the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product, and

- any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating

Manufacture in which all the grapes or any material derived froin grapes used must be wholly obtained

ex 22.08

ex 25.04

ex 25.15

Liqueurs and other spirituous beverages containing added sucrose, invert sugar, eggs or egg yolks

Natura] crystalline graphite, with enriched outon content, purified and ground

Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

Manufacture in which:

• all the materials used are classified within a heading other than that of the product, and

- all the grapes or any material derived from grapes used must be wholly obtained

OR

- if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume

Enriching of the carbon content, purifying and grinding of crude crystalline graphite

Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm

217

Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1) ex 25.16

Description ofprodua

(2)

Granite, porphyry, basalt, sand-stone and other monumental and building stone, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

ex 25.18 ex 25.19

Calcined dolomite

Crushed natural magnesium carbonate (magnesite), in her-metically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead bumed (sintered) magnesia

ex 25.20

Plasters specially prepared for dentistry

ex 25.24 Natural asbestos fibres

ex 25.25 Mica powder

ex 25.30 Earth colours, calcined or powdered

ex 27.07 Oils in which the weight of the aromatic eonstituents exceeds that of the non-aromatic eonstituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65% by volume distils at a temperature of up to 250° C (including mixtures of petroleum spirit and t>enzole), for use as power or heating fuels

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Cutting, by sawing or otherwise, of stones (even if already sawn) of a thickness exceeding 25 cm

Calcination of dolomite not calcined

Manufacture in which all the materials used are classified in a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufacture from asbestos concentrate

Grinding of mica or mica waste

Calcination or grinding of earth colours

Manufacture from materials of any heading

218

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HS

Heading No.

0) 27.10

Description ofprodua

(2)

ex 27.12 ex 27.12 ex 27.12

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic eonstituents of the preparations

Refined petroleum jelly

Paraffin wax

Microcrystalline petroleum wax, slack wax, purified ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured

ex Ch.28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of isotopes; except for headings ex 28.11, ex 28.33 and ex 28.40 for which ihe rules are set out below

ex 28.11 ex 28.33

Sulphur trioxide Aluminium sulphate

ex 28.40 Sodium perborate

Working or processing carried out on

rum-originating materials that confers

originating status

(3)

Manufacture from materials of any heading

unrefined

Manufacture from petroleum jelly

Manufacture from slack wax or scale wax

Manufacture from crude ozokerite

Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

Manufacture from sulphur dioxide

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufacture from disodium tetraborate pentahydrate

219

Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1) ex Ch. 29

ex 29.05

29.15

ex 29.32

ex 29.32

29.33

Description ofprodua

(2)

Organic chemicals, except for headings Nos. ex 29.05, 29.15, ex 29.32, 29.33 and 29.34, for which the rules are set out below

Metal alcoholates of alcohols of this heading and of ethanol or glycerol

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

Intemal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

Cyclic aeetals and intemal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives

Heterocydic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

Manufacture from materials of any heading, including other materials of heading No. 29.05. However, metal alcoholates of this heading may be used, provided their value does not exceed 20% of the ex-works price of the product

Manufacture from materials of any heading. However, the value of all the materials of headings Nos. 29.15 and 29.16 used may not exceed 20% of the ex-works price of the product

Manufacture from materials of any heading. However, the value of all the materials of heading No. 29.09 used may not exceed 20% of the ex-works price of the product

Manufacture from materials of any heading, including other materials ofheading No. 29.32

Manufacture from materials of any heading. However, the value of all the materials of headings Nos. 29.32 and 29.33 used may not exceed 20% of the ex-works price of the product

220 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

Description ofprodua

(1) (2)

29.34 Other heterocydic compounds

ex Ch. 30

Pharmaceutical products, except for headings Nos. 30.02, 30.03 and 30.04, for which the rules are set out below

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture from materials of anv heading. However, the value of all the materials of headings Nos. 29.32, 29.33 and 29.34 used may not exceed 20% of the ex-works price of the product

Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

30.02 Human blood; animal blood prepared for therapeutic,

prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:

- Products consisting of two or more eonstituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale

- Other:

- Human blood

Manufacture from materials of any heading, including other materials of heading No. 30.02. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product

Manufacture from materials of any heading, including other materials of heading No. 30.02. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product

221

Prop. 1992/93:146 Annex II to Protocol B

HS Working or processing carried out on

Heading Description ofprodua non-originating materials that confers

No. origiruuing status

(1) (2) (3)

30.02 - Animal blood prepared for Manufacture from materials of any (confd) therapeutic or prophylactic uses heading, including other materials

of heading No. 30.02. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product

- Blood fractions other than Manufacture from materials of any antisera, haemoglobin and serum heading, including other materials globulin of heading No. 30.02. The

materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product

~ Haemoglobin, blood globulin Manufacture from materials of any and serum globulin heading, including other materials

of heading No. 30.02. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product

— Other Manufacture from materials of any

heading, including other materials of heading No. 30.02. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product

222 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

30.03 and 30.04

ex Ch. 31

ex 31.05

ex Ch. 32

Description of product

(2)

Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06)

Fertilisers except for heading No. ex 31.05 for which the rule is set out below

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:

- Sodium nitrate

• Calcium cyanamide

- Potassium sulphate

- Magnesium potassium sulphate

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and vamishes; putty and other mastics; inks; except for headings Nos. ex 32.01 and 32.05, for which the rules are set out below

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture in which:

• all the materials used are classified in a heading other than that of the product. However, materials of heading No. 30.03 or 30.04 may be used provided their value, taken together, does not exceed 20% of the ex-works price of the product, and

- the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

Manufacture in which:

- all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product, and

- the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

223 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

Description ofprodua

(2)

Working or processing carried out on

non-originating materials that confers

originating status

(3)

ex 32.01 Tannins and their salts, ethers, esters and other derivatives

32.05 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes'

ex Ch. 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading No. 33.01, for which the rule is set out below

33.01 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenie by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

Manufacture from tanning extracts of vegetable origin

Manufacture from materials of any heading, except headings Nos. 32.03 and 32.04 provided the value of any material classified in heading No.32.05 does not exceed 20% of the ex-works price of the product

Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

Manufacture from materials of any heading, including materials of a different "group" in this heading. However, materials of the same group may be used, provided their value does not exceed 20% of the ex-works price of the product

1 Note 3 to Chapter 32 says that these preparations are those of a länd used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32

2 A 'group ' il regarded as any part of ihe heading separated from the rest by a semi-colon

224 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

0) exCh. 34

Description ofprodua

(2)

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster; except for heading No. 34.04, for which the rules are set out below

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture in which all the materials used are dassified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

34.04 Artificial waxes and prepared waxes:

With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax

Manufacture from materials not classified in heading No. 34.04 or in Chapter 29

Other

ex Ch. 35 Albuminoidal substances; modified starches; glues; enzymes; except for headings Nos. 35.05 and ex 35.07 for which the rules are set out below

Manufacture from materials of any heading, except:

- Hydrogenated oils having the character of waxes of heading No. 15.16

- Fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No. 15.19

- Materials of heading No. 34.04 However, these materials may be used provided their value does not exceed 20% of the ex-works price of the product

Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

\5 Riksdagen 1992/93. 1 saml. Nr 146

225

Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1) 35.05

Description ofprodua

(2)

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:

- Starch ethers and esters

Other

Working or processing carried out on

non-originasing materials that confers

originating status

(3)

Manufacture from materials of any heading, including other materials ofheading No. 35.05

Manufacture from materials of any heading, except those of heading No. 11.08

ex 35.07 Prepared enzymes not elsewhere specified or included

Ch. 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; ceruin combustible preparations

ex Ch. 37 Photographic or cinematographic goods; except for headings Nos. 37.01, 37.02 and 37.04 for which the rules are set out below

37.01 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

226 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

Description ofprodua

0)

(2)

37.01 (confd)

- Instant print film for colour photography, in packs

- Other

37.02 Photographic film in rolls, sensitised, unexposed, of any materia] other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

37.04 Photographic plates, film, paper, paperboard and textiles, exposed but not developed

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture in which all the materials used are classified within a heading other than heading No. 37.01 or 37.02. However, materials from heading No. 37.02 may be used provided their value does not exceed 30% of the ex-works price of the product

Manufacture in which all the materials used are classified within a heading other than heading No.

37.01 or 37.02. However, materials which are classified within heading No. 37.01 and

37.02 may be used provided their value taken together does not exceed 20% of the ex-works price of the product

Manufacture in which all the materials used are classified in a heading other than heading No. 37.01 or 37.02

Manufacture in which all the materials used are classified in a heading other than headings Nos. 37.01 to 37.04

ex Ch. 38 Miscellaneous chemical products; except for headings Nos. ex 38.01, ex 38.03, ex 38.05, ex 38.06, ex 38.07. 38.08 to 38.14, 38.18 to 38.20, 38.22 and 38.23 for which the rules are set out below

ex 38.01 Colloidal graphite in suspension in oil and semicolloidal graphite; carbonaceous pastes for electrodes

Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

227 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

Description ofprodua

(2)

Working or processing carried out on

non-origiruiting materials that confers

originating status

(3)

ex 38.01 Graphite in paste form, being a mixture of more than 30% by weight of graphite with mineral oils

ex 38.03 Refined tall oil

ex 38.05 Spirits of sulphate turpentine, purified

ex 38.06 Ester gums

ex 38.07 Wood pitch (wood tar pitch)

Manufacture in which the value of all the materials of heading No. 34.03 used does not exceed 20% of the ex-works price of the product

Refining of crude tall oil

Purification by distillation or refining of raw spirits of sulphate turpentine

Manufacture from resin acids

Distillation of wood tar

38.08 to 38.14,

38.18 to 38.20,

38.22 and 38.23

Miscellaneous chemical products:

- Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals, ofheading No. 38.11

Manufacture in which the value of all the materials of heading No. 38.11 used does not exceed 50% of the ex-works price of the product

228 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

38.08

to 38.14,

38.18

to 38.20,

38.22

and 38.23

(cont'd)

Description ofprodua

(2)

The following of heading No. 38.23:

Prepared binders for foundry moulds or cores based on natura resinous products Naphthenic acids, their water insoluble salts and their esters Sorbitol other than that of heading No. 29.05 Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts lon exchangers Getters for vacuum tubes Alkaline iron oxide for the purification of gas Ammoniacal gas liquors and spent oxide produced in coal gas purification

Sulphonaphthenic acids, their water insoluble salts and their esters

Fusel oil and Dippefs oil Mixtures of salts having different anions

Copying pastes with a basis of gelatin, whether or not on a paper or textile backing

Other

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

ex 39.01 to 39.15

Plastics in primary forms, waste, parings and scrap, of plastic; except for heading No. ex 39.07 for which the rule is set out below:

229

Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

Description ofprodua

(1)

(2)

ex 39.01 to 39.15 (cont'd)

- Addition homopolymerization products

- Other

ex 39.07

Copolymer, made from

polycarbonate and acrjlonitrile-butadiene-styrene copolymer (ABS)

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture in which:

- the value of all the materials used does not exceed 50% of the ex-works price of the product, and

- the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product'

Manufacture in which the value of the materials of Chapter 39 used does not exceed 20% of the ex-works price of the product'

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product

ex 39.16 to 39.21

Semi-manufactures and anicles of plastics, except for headings Nos. ex 39.16, ex 39.17 and ex 39.20, for which the rules are set out below:

Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square), other products, further worked than only surface-worked

Manufacture in which the value of any materials of Chapter 39 used does not exceed 50% of the ex-works price of the product

1 ln tht case of ihe produas composed of materials classified within both heading Nos. 39.01 to

39.06, on the one hand, and wiihin heading Nos. 39.07 to 39.11, on the other hand, this restriction only applies to that group of materials which predominaies by weight in the produa

230 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

ex 39.16 to 39.21 (cont'd)

Description ofprodua

(2)

- Other:

Addition homopolymerization products

- Other

ex 39.16

and

ex 39.17

Profile shapes and tubes

ex 39.20 lonomer sheet or film

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture in which:

- the value of all the materials used does not exceed 50% of the ex-works price of the product, and

- the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product'

Manufacture in which the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product'

Manufacture in which:

- the value of all the materials used does not exceed 50% of the ex-works price of the product, and

- the value of any materials classified in the same heading as the product does not exceed 20% of the ex-works price of the product

Manufacture from a thermoplastic partial salt which is a copolymer of ethylene metacrylic acid partly neutralized with metal ions, mainly zinc and sodium

39.22 to 39.26

Artides of plastics

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

ex 40.01 Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

1 ln ihe case of the produas composed of materials classified within both heading Nos. 39.01 to

39.06, on the one hand, and wiihin heading Nos. 39.07lo 39.11, on the other hand, this restriaion only appUes to that group of nuuerials which predominaies by weight in the produa

231

Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

40.05

Description ofprodua

(2)

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50% of the ex-works price of the product

40.12

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:

- Retreaded pneumatic, solid or cushion tyres, of rubber

- Other

ex 40.17

Articles of härd rubber

ex 41.02

Raw skins of sheep or lambs, without wool on

41.04 to 41.07

Leather, without hair or wool, other than leather of heading No. 41.08 or 41.09

Retreading of used tyres

Manufacture from materials of any heading, except those of heading No. 40.11 or 40.12

Manufacture from härd rubber

Removal of wool from sheep or lamb skins, with wool on

Retanning of pre-tanned leather

OR

Manufacture in which all the

materials used are classified in a

heading other than that of the

product

41.09 Patent leather and patent laminated leather; metallised leather

Manufacture from leather of headings Nos. 41.04 to 41.07 provided its value does not exceed 50% of the ex-works price of the product

ex 43.02 Tanned or dressed furskins, assembled:

Plates, crosses and similar forms

Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins

232 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

Description of product

(2)

Working or processing carried out on

non-originating materials that confers

originating status

(3)

ex 43.02 (confd)

Other

Manufacture from non-assembled, tanned or dressed furskins

43.03 Artides of apparel, dothing accessories and other articles of furskin

ex 44.03 Wood roughly squared

ex 44.07 Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed

ex 44.08 Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled, of a thickness not exceeding 6 mm, planed, sanded or fmger-jointed

ex 44.09 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, sanded or fmger-jointed

ex 44.09 Beadings and mouldings

ex 44.10 Beadings and mouldings, including to moulded skirting and other moulded ex 44.13 boards

Manufacture from non-assembled tanned or dressed furskins of heading No. 43.02

Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

Planing, sanding or finger-jointing

Splicing, planing, sanding or finger-jointing

Sanding or finger-jointing

Beading or moulding Beading or moulding

ex 44.15 Packing cases, boxes, crates, drums Manufacture from boards not cut to and similar packings, of wood size

233 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

ex 44.16

Description ofprodua

(2)

Casks, barrels, väts, tubs and other coopers' products and parts thereof, of wood

ex 44.18

Builders' joinery and carpentry of wood

ex 44.18 ex 44.21

Beadings and mouldings

Match splints; wooden pegs or pins for footwear

45.03 Articles of natural cork

ex 48.11 Paper and paperboard, ruled, lined or squared only

48.16 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No. 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes

48.17 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

ex 48.18 Toilet paper

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture from riven staves, not further worked than sawn on the two principal surfaces

Manufacture in which all the materials used are classified in a heading other than that of the product. However, cellulär wood panels, shingles and shakes may be used

Beading or moulding

Manufacture from wood of any heading except drawn wood of heading No. 44.09

Manufacture from cork of heading No. 45.01

Manufacture from paper making materials of Chapter 47

Manufacture from paper making materials of Chapter 47

Manufacture in which:

- all the materials used are classified in a heading other than that of the product, and

- the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufacture from paper making materials of Chapter 47

234 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

Description ofprodua

(2)

Working or processing carried out on

non-origiruuing materials that confers

originating status

(3)

ex 48.19 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres

ex 48.20 Letter pads

Manufacture in which:

- all the materials used are dassified in a heading other than that of the product, and

- the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

ex 48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape

Manufacture from paper making materials of Chapter 47

49.09 Printed or illusirated postcards; printed cards bearing personal greetings, messages or announce-ments, whether or not illusirated, with or without envelopes or trimmings

Manufacture from materials not classified in heading No. 49.09 or 49.11

49.10 Calendars of any kind, printed, including calendar blocks:

- Calendars of the 'perpetual" type or with replaceable blocks mounted on bases other than paper or paperboard

Manufacture in which:

- all the materials used are classified in a heading other than that of the product, and

- the value of all the materials used does not exceed 50% of the ex-works price of the product

Other

Manufacture from materials not classified in heading No. 49.09 or 49.11

235

Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

Description ofprodua

(2)

Working or processing carried our on

non-originating materials that confers

originating status

(3)

ex 50.03 Silk waste (including cocoons Carding or combing of silk waste unsuitable for reeling, yam waste and gametted stock), carded or eombed

55.01 Man-made staple fibres to 55.07

ex Ch.50 Yam, monofilament and thread to 55

Manufacture from chemical materials or textile pulp

Manufacture from .

- Raw silk, silk waste, carded or eombed or otherwise processed for spinning,

- Other natural fibres, not carded, eombed or otherwise processed for spinning,

- Chemical materials or textile pulp, or

- Paper making materials

ex Ch.50 Woven fabrics: to 55

- Incorporating rubber thread

Manufacture from single yam'

For special conditions relating to produas made of a mixiure ofiextile materials, see Introduaory Note 6

236 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

ex Ch. 50

to 55

(confd)

-Other

Description ofprodua

(2)

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture from':

- Coir yam,

- Natural fibres,

- Man-made staple fibres not carded or eombed or otherwise processed for spinning,

- Chemical materials or textile pulp, or

- Paper OR

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and buriing) where the value of the unprinted fabrie used does not exceed 47.5% of the ex-works price of the product

ex Ch. 56 Wadding, felt and non-wovens; special yams; twine cordage, ropes and cables and articles thereof except for headings Nos. 56.02, 56.04, 56.05 and 56.06, for which the rules are set out below

Manufacture from':

- Coir yam,

- Natural fibres,

- Chemical materials or textile pulp, or

- Paper making materials

56.02 Felt, whether or not impregnated, coated, covered or laminated:

For special conditions relating lo produas made of a mixture ofiextile materials, see Iniroduaory Note 6

237 Prop. 1992/93:146 Annex II to Protocol B

HS Working or processing carried out on

Heading Description ofprodua non-originating materials that confers

No. originating status

(1) (2) (3)

56.02 - Needleloom felt Manufacture from':

(con'''') - Natura] fibres,

- Chemical materials or textile pulp

However:

- Polypropylene filament of heading No. 54.02,

- Polypropylene fibres of heading No. 55.03 or 55.06, or

- Polypropylene filament tow of heading No. 55.01,

of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40% of the ex-works price of the product

- Other Manufacture from':

- Natural fibres,

- Man-made staple fibres made from casein, or

- Chemical materials or textile pulp

56.04 Rubber thread and cord, textile covered; textile yam, and strip and the like of heading No. 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics:

- Rubber thread and cord, textile Manufacture from rubber thread or covered cord, not textile covered

- Other Manufacture from':

For special conditions relating to produas made of a mixiure ofiextile materials, see Iniroduaory Note 6

238 Prop. 1992/93:146 Annex II to Protocol B

HS

Working or processing carried out on

Heading

Description ofprodua

non-originating materials that confers

No.

originating status

(1)

(2)

(3)

56.04

- Natura] fibres not carded or

(confd)

eombed or otherwise processed for spinning,

- Chemical materials or textile pulp, or

- Paper making materials

56.05 Metallised yam, whether or not gimped, being textile yam, or strip or the like of heading No. 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal

56.06 Gimped yam, and strip and the like of heading No. 54.04 or 54.05, gimped (other than those of heading No. 56.05 and gimped horsehair yam); chenille yam (including flock chenille yam); loop wale-yam

Manufacture from':

- Natural fibres,

- Man-made staple fibres not carded or eombed or otherwise processed for spinning,

- Chemical materials or textile pulp, or

- Paper making materials

Manufacture from':

- Natural fibres,

- Man-made staple fibres not carded or eombed or otherwise processed for spinning,

- Chemical materials or textile pulp, or

- Paper making materials

Ch.57 Carpets and other textile floor coverings:

- Of needleloom felt

Manufacture from':

For special conditions relating lo produas made of a mixture ofiextile materials, see Introduaory Note 6

239 Prop. 1992/93:146

Annex II

to Protocol B

HS

Working or processing carried out on

Heading

Description ofprodua

non-originating materials that confers

No.

originating status

(1)

(2)

(3)

Ch.57

- Natural fibres, or

(confd)

- Chemical materials or textile

pulp However:

- Polypropylene filament of heading No. 54.02,

- Polypropylene fibres of heading No. 55.03 or 55.06, or

- Polypropylene filament tow of heading No. 55.01,

of whieh the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40% of the ex-works price of the product

- Of other felt

Manufacture from':

- Natural fibres not carded or eombed or otherwise processed for spinning, or

- Chemical materials or textile pulp

Other

Manufacture from':

- Coir yam,

- Synthetic or artificial filament yam,

- Natural fibres, or

- Man-made staple fibres not carded or eombed or otherwise processed for spinning

ex Ch.58

Special woven fabrics; tufted textile fabrics; lace; tapesuies; trimmings; embroidery, except for headings Nos. 58.05 and 58.10; the rule for heading No. 58.10 is set out below:

- Combined with rubber thread

Manufacture from single yam'

For special conditions relating to produas made of a mixiure ofiextile truuerials, see Introduaory Note 6

240 Prop. 1992/93:146 Annex II to Protocol B

HS Working or processing carried out on

Heading Description of product non-originating materials that confers

No. originating status

(1) (2) (3)

ex Ch.58 - Other Manufacture from':

(confd)

- Natural fibres,

- Man-made staple fibres not carded or eombed or otherwise processed for spinning, or

- Chemical materials or textile pulp

OR

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and buriing) where the value of the unprinted fabrie used does not exceed 47.5% of the ex-works price of the product

58.10 Embroidery in the piece, in strips Manufacture in which:

or in motifs - all the materials used are

classified within a heading other than that of the product, and

- the value of all the materials used does not exceed 50% of the ex-works price of the product

59.01 Textile fabrics coated with gum or Manufacture from yam amylaceous substances, of a kind

usöJ for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

59.02 Tyre cord fabrie of high tenacity yam of nylon or other polyamides, polyesters or viscose rayon:

For special conditions relating to produas made of a mixture ofiextile materials, see Introduaory Noteö

16 Riksdagen 1992/93. 1 saml. Nr 146

Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

Description ofprodua

(2)

Working or processing carried out on

non-originating materials that confers

originating status

(3)

59.02 . Containing not more than (confd) 90% by weight of textile

materisds

Manufacture from yam

- Other

Manufacture from chemical materials or textile pulp

59.3 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No. 59.02

59.4 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

Manufacture from yam

Manufacture from yam

59.05 Textile wall coverings:

Impregnated, coated,

covered or laminated with rubber, plastics or other materials

Other

Manufacture from yam

Manufacture from':

For special conditions relating to produas made of a mixture ofiextile materiab, see Iniroduaory Note 6

242 Prop. 1992/93:146 Annex II

to Protocol B

HS

Heading No.

Description ofprodua

Working or processing carried out on

non-originating materials that confers

originating status

(1)

(2)

(3)

59.05 (confd)

- Coir yam,

- Natural fibres.

- Man-made staple fibres not carded or eombed or otherwise processed for spinning, or

- Chemical materials or textile pulp

OR

Printing accompanied by at least two preparatory or finishing operations (sueh as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and buriing) where the value of the unprinted fabrie used does not exceed 47.5% of the ex-works price of the product

59.06 Rubberised textile fabrics, other than those ofheading No. 59.02:

- Knitted or croeheted fabrics

Manufacture from':

- Natural fibres,

- Man-made staple fibres not carded or eombed or otherwise processed for spinning, or

- Chemical materials or textile pulp

Manufacture materials

59.07

- Other fabrics made of synthetic filament yam, containing more than 90% by weight of textile materials

- Other

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrieal scenery, studio backeloths or the like

from chemical

Manufacture from yam Manufacture from yam

For special conditions relating to produas trmde of a mixiure ofiextile materials, see Introduaory Nou6

243 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

0) ex 59.08

59.09 to 59.11

Description ofprodua

(2)

Incandescent gas manties, impregnated

Textile artides of a kind suitable for industrial use:

- Polishing discs or rings other than of felt of heading No. 59.11

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture from tubular knitted gas mantie fabrie

Manufacture from yam or* waste fobrics or rags of heading No. 63.10

Other

Ch. 60 Knitted or croeheted fabrics

Manufacture from':

- Coir yam,

- Natural fibres,

- Man-made staple fibres not carded or eombed or otherwise processed for spinning, or

- Chemical materials or textile pulp

Manufacture from':

- Natural fibres,

- Man-made staple fibres not carded or eombed or otherwise processed for spinning, or

- Chemical materials or textile pulp

Ch. 61 Artides of apparel and dothing accessories, knitted or croeheted:

- Obtained by sewing together or otherwise assembling, two or more pieces of knitted or croeheted fabrie which have been either cut to form or obtained directly to form

Manufacture from yam

1 For special conditions relating lo produas made of a mixiure ofiextile materials, see Introduaory Note 6

2 See Introduaory Note 7

244 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

Ch. 61 (confd)

ex Ch. 62

Description of product

(2)

- Other

Artides of apparel and dothing accessories, not knitted or crocheled, except for headings Nos. ex 62.02, ex 62.04, ex 62.06, ex 62.09, ex 62.10, 62.13, 62.14, ex 62.16 and ex 62.17 for which the rules are set out below

Working or processing carried out on

non-originating materials that confers

originating status

(3) Manufacture from':

- Natural fibres,

- Man-made staple fibres not carded or eombed or otherwise processed for spinning, or

- Chemical materials or textile pulp

Manufacture from yam

ex 62.02, ex 62.04, ex 62.06,

ex 62.09 and

ex 62.17

ex 62.10,

ex 62.16

and

ex 62.17

Women's, giris' and babies' dothing and "other made up dothing accessories", embroidered

Fire-resistant equipment of fabrie covered with foil of aluminised polyester

Manufacture from yam-

OR

Manufacture from unembroidered

fabrie provided the value of the

unembroidered fabrie used does not

exceed 40% of the ex-works price

of the producl-

Manufacture from yam-

OR

Manufacture from uncoated fabrie

provided the value of the uncoated

fabrie used does not exceed 40% of

the ex-works price of the product

62.13 and 62.14

Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:

- Embroidered

Manufacture. from unbleached single yam''' OR

Manufacture from unembroidered fabrie provided the value of the unembroidered fabrie used does not exceed 40% of the ex-works price of the product

1 For special conditions relating lo produas made of a mixiure ofiextile materials, see Introduaory Note 6

2 See Introduaory Note 7

245

Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

Description ofprodua

(1)

(2)

62.13

md 62.14

(confd)

- Other

ex 62.17

Interiinings for collars and cuffs, cut out

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufactuu from unbleached single yam''

Manufacture in whieh:

- all the materials used are classified within a heading other than that of the product, and

- the value of all the materials used does not exceed 40% of the ex-works price of the product

63.01 to 63.04

Blänkets, travelling rugs, bed linen etc; curtains etc.; other furnishing anicles:

- Of felt, of non-wovens

Manufacture from':

- Natural fibres, or'

- Chemical materials or textile pulp

Other:

Embroidered

Manufacture. from unbleached single yam''-* OR

Manufacture from unembroidered fabrie (other than knitted or croeheted) provided the value of the unembroidered fabrie used does not exceed 40% of the ex-works price of ihe product

- Other

Manufacture from single yam''

unbleached

63.05

Säcks and bags, of a kind used for the packing of goods

Manufacture from':

- Natural fibres,

- Man-made staple fibres not carded or eombed or otherwise processed for spinning, or

- Chemical materials or textile pulp

1 For special conditions relating to produas made of a mixiure ofiextile materials, see Introduaory Note 6

2 See Iniroduaory Noie 7

3 For biitted or croeheted anicles, not elastic or rubberized, obtained by sewing or assembly of pieces ofkjutled or crocheled fabrie (cut out or knitted direaly to shape). see Introduaory Note 7

246

Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

Description of product

(2)

Working or processing carried out on

non-originating materials that confers

originating status

(3)

63.06 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcrafl; camping goods:

- Of non-wovens

Manufacture from':

- Natural fibres, or

- Chemical materials or textile pulp

Other

Manufacture single yam'

from unbleached

including

63.08 Other made up anicles, dress pattems

Sets consisting of woven fabrie and yam, whether or not with accessories, for making up into rugs, tapesiries, embroidered table eloths or servieltes or similar textile anicles, put up in packings for retail sale

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of Ihe product

Each item in the sel must satisfy the rule which would apply to it if it were not included in the sel. However, non-originating anicles may be incorporated provided their total value does not exceed 15% of the ex-works price of the set

64.01 to 64.05

Footwear

Manufaclure from materials of any heading except for assemblies of uppers affixed lo inner soles or to other sole components of heading No. 64.06

65.03 Fell hals and other fell headgear, made from the hal bodies, hoods or plateaux of heading No. 65.01, whether or nol lined or trimmed

Manufacture from yam or textile fibres

For special conditions relating to produas made of a mixture ofiextile materials, see Introduaory

Note 6

See Introduaory Note 7

247 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

65.05 Description ofprodua

(2)

Hals and other headgear, knitled or croeheted, or made up from lace, fell or other textile fabrie, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or nol lined or trimmed

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture from yam or textile fibres'

66.01 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

ex 68.03 Articles of slate or of agglomerated slate

Manufacture in which the value of all the materials used does nol exceed 50% of the ex-works price of the product

Manufaclure from worked slate

ex 68.12 Articles of asbestos; anicles of mixtures with a basis of asbestos or of mixtures wilh a basis of asbestos and magnesium carbonate

Manufaclure from materials of any heading

ex 68.14 Anicles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials

Manufacture from worked mica (including agglomerated or reconstituted mica)

70.06 Glass of heading No. 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or filled with other materials

Manufacture from materials of heading No. 70.01

70.7 Safety glass, consisting of toughened (tempered) or laminated glass

70.8 Multiple-walled insulating units of glass

Manufacture from materials of heading No. 70.01

Manufaclure from materials of heading No. 70.01

See Iniroduaory Note 7

248 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1) 70.09

ex 70.19

ex 71.02,

ex 71.03

and

ex 71.04

Description ofprodua

(2)

Glass mirrors, whether or not framed, including rear-view mirrors

Carboys, bottles, fläsks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other dosures, of glass

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No. 70.10 or 70.18)

Articles (other than yam) of glass fibres

Worked precious or semi-precious stones (natural, synthetic or reconstructed)

Working or processing carried out on

non-originating materials that confers

originating status

(3)

materials of

Manufacture from heading No. 70.01

Manufacture in which all the

materials used are classified in a

heading other than that of the

product

OR

Cutting of glassware, provided the

value of the uncut glassware does

nol exceed 50% of the ex-works

price of the product

Manufaclure in which all the materials used are classified in a heading other than that of the product OR

Cutting of glassware, provided the value of the uncut glassware does not exceed 50% of the ex-works price of the product OR

Hand-decoration (with the exception of silk screen printing) of hand-blown glassware, provided ihe value of the hand-blown glassware does not exceed 50% of the ex-works price of the product

Manufaclure from:

- Uncoloured slivers, rovings, yam or chopped strands, or

- Glass wool

Manufacture from unworked precious or semi-precious stones

249 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

71.06,

and 71.10

Description ofprodua

(2)

Precious melals: - Unwrought

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture from materials not

dassified in heading No. 71.06,

71.08 or 71.10

OR

Electrolytic, thermal or chemical

separation of precious metals of

heading No. 71.06, 71.08 or 71.10

OR

Alloying of precious melals of

heading No. 71.06, 71.08 or 71.10

wilh each oiher or with base meials

ex 71.07,

ex 71.09

and

ex 71.11

- Semi-manufactured or in powder form

Metals clad with precious metals, semi-manufactured

unwrought

Manufaclure from precious melals

Manufacture from metals clad with precious metals, unwroughl

71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

Manufacture in which the vaiue of all the materials used does not exceed 50% of the ex-works price of the product

71.17 Imitation jewellery

Manufacture in which all the

materials used are classified in a

heading other than that of the

product

OR

Manufaclure from base metal pans,

not plated or covered wilh precious

metals, provided the value of all the

materials used does not exceed 50%

of the ex-works price of the product

72.07 Semi-finished products of iron or non-alloy steel

Manufaclure from materials of heading No. 72.01, 72.02, 72.03. 72.04 or 72.05

250 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(I)

72.08 to 72.16

Description ofprodua

(2)

Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture from ingöts or oiher primary forms of heading No. 72.06

72.17 Wire of iron or non-alloy steel

ex 72.18, Semi-finished products, flat-rolled

72.19 products, bars and rods, angles,

to 72.22 shapes and secuons of stainless steel

Manufacture from semi-fmished materials of heading No. 72.07

Manufacture from ingöts or other primary forms of heading No. 72.18

72.23 Wire of stainless steel

ex 72.24, Semi-finished products, flat-rolled 72.25 products, bars and rods, in to 72.27 irregularly wound coils, of oiher alloy steel

72.28 Other bars and rods of other alloy sleel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy sleel

72.29 Wire of other alloy steel

ex 73.01 Sheet piling

73.02 Railway or tramway track construction material of iron or sleel, the following: rails, checkrails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails

Manufaclure from semi-finished materials ofheading No. 72.18

Manufacture from ingöts or other primary forms of heading No. 72.24

Manufacture from ingöts or other primary forms of heading No. 72.06, 72.18 or 72.24

Manufacture from semi-finished materials of heading No. 72.24

Manufacture from materials of heading No. 72.06

Manufaclure from materials of heading No. 72.06

251 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

73.04,

and 73.06

ex 73.07

73.08 Description of product

(2)

Tubes, pipes and hollow profiles, of iron (oiher than cast iron) or sleel

Tube or pipe fittings of stainless steel OSO No. XSCrNiMo 1712), consisting of several pans

Structures (excluding prefabricated buildings of heading No. 94.06) and parts of suoictures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or sleel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture from materials of heading No. 72.06, 72.07, 72.18 or 72.24

Tuming, drilling, reaming, threading, deburring and sand-blasiing of forged blänks the value of which does not exceed 35% of the ex-works price of the product

Manufacture in which all the materials used are classified in a heading other than that of the product. However, welded angles, shapes and sections of heading No. 73.01 may nol be used

ex 73.15 Skid-chains

Manufacture in which the value of all the materials of heading No. 73.15 used does nol exceed 50% of the ex-works price of the product

not

ex 73.22

ex Ch. 74

Radiators for cenlral heating, electrically heated

Copper and anicles thereof except for headings Nos. 74.01 to 74.05; the rule for heading No. ex 74.03 is sel out below

Manufacture in whieh the value of all the materials of heading No. 73.22 used does not exceed 5% of the ex-works price of the product

Manufacture in which:

- all the materials used are classified in a heading other than thai of the product, and

- the value of all the materials used does not exceed 50% of the ex-works price of the product

252 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

ex 74.03

Description of product

(2)

Copper alloys, unwrought

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture from refined copper, unwrought, or waste and scrap

ex Ch. 75

Nickel and articles thereof, except for headings Nos. 75.01 to 75.03

ex Ch. 76

Aluminium and anicles thereof, except for headings Nos. 76.01, 76.02 and ex 76.16; the rules for headings Nos. 76.01 and ex 76.16 are sel oul below

76.01 Unwroughl aluminium

ex 76.16

Aluminium artides other than gauze, cloth, grill, netting, fencing, reinforcing fabrie and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium

ex Ch. 78

Lead and anicles thereof except for headings Nos. 78.01 and 78.02; the rules for heading No. 78.01 are set out below

Manufacture in which:

- all the materials used are classified in a heading oiher than that of the product, and

- the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufaclure in which:

- all the materials used are classified in a heading other than that of the product, and

- the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufaclure by thermal or electrolytic treatment from unalloyed aluminium or wasie and scrap of aluminium

Manufacture in which:

- all the materials used are classified in a heading other than that of the product, however, gauze, cloth, grill, netting, fencing, reinforcing fabrie and similar materials (including endless bands) of aluminium wire, or expanded meial of aluminium may be used, and

- the value of all the materials used does not exceed 50% of the ex-works price of the product

Manufaclure in which:

- all the materials used are dassified in a heading oiher than that of the product, and

- the value of all the materials used does nol exceed 50% of the ex-works price of the product

253 Prop. 1992/93:146 Annex II to Protocol B

Manufacture "work" lead

HS

Heading No.

Description ofprodua

(1)

(2)

78.01 Unwrought lead:

- Refined lead

Working or processing carried out on

non-originating materials that confers

originating status

(3)

from "bullion" or

- Other

Manufaclure in which all the materials used are dassified in a heading other than that of the product. However, waste and scrap of heading No. 78.02 may nol be used

ex Ch. 79 Zinc and anicles thereof, except for headings Nos. 79.01 and 79.02; the rule for heading No. 79.01 is set out below

79.01 Unwrought zinc

Manufacture in which:

- all the materials used are classified in a heading other than that of the product, and

- the value of all the materials used does not exceed 50% of the ex-works price of ihe product

Manufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No. 79.02 may not be used

ex Ch. 80 Tin and articles thereof, except for headings Nos. 80.01, 80.02 and 80.07; the rule for heading No. 80.01 is set out below

Manufacture in whieh:

- all the materials used are classified in a heading other than that of the product, and

- the value of all the materials used does not exceed 50% of the ex-works price of the product

254 Prop. 1992/93:146

Annex II

to Protocol B

HS

Working or processing carried out on

Heading

Description ofprodua

non-originating materials that confers

No.

originating status

(1)

(2)

(3)

80.01 Unwroughl tin

Manufacture in which all the

materials used are classified in a heading other than that of the product. However, waste and scrap of heading No. 80.02 may not be used

ex Ch. 81 Other base metals, wrought; articles thereof

82.06 Tools of two or more of the headings Nos. 82.02 to 82.05, put up in sets for retail sale

Manufacture in which the value of all the materials classified in the same heading as the product used does not exceed 50% of the ex-works price of the product

Manufaclure in which all the materials used are classified in a heading other than headings Nos. 82.02 to 82.05. However, tools of headings Nos. 82.02 to 82.05 may be incorporated into the set provided their value does not exceed 15% of the ex-works price of the set

82.7 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, siamping, punching, tapping, threading, drilling, boring, broaching, milling, tuming or screwdriving), ineluding dies for drawing or extruding metal, and rock drilling or eanh-boring tools

82.8 Knives and cutting blades, for machines or for mechanical appliances

Manufaclure in which:

- all the materials used are classified

in a heading other than that of the product, and

- the value of all the materials used

does not exceed 40% of the ex-works price of the product

Manufacture in which:

- all the materials used are classified in a heading other than that of the product, and

- the value of all the materials used does not exceed 40% of the ex-works price of the product

255 Prop. 1992/93:146 Annex II to Protocol B

HS Working or processing carried out on

Heading Description ofprodua non-originating materials that confers

No. originating status

(1) (2) (3)

ex 82.11 Knives with cutting blades, serrated Manufacture in which all the or not (ineluding pruning knives), materials used are classified in a other than knives of heading No. heading oiher than that of the 82.08 product. However, knife blades and

handles of base metal may be used

82.14 Other anicles of cutlery (for Manufacture in whieh all the example, hair clippers, bulchers' or materials used are classified in a kitchen cleavers, choppers and heading other than that of the niincing knives, paper knives); product. However, handles of base manicure or pedicure sets and metal may be used

instruments (including nail filas)

82.15 Spoons, forks, ladles, skimmers, Manufacture in which all the cake-servers, fish-knives, butter- materials used are classified in a knives, sugar tongs and similar heading other than that of the kitchen or tableware product. However, handles of base

metal may be used

ex 83.06 Statuettes and other ornaments, of Manufacture in which all the base metal materials used are classified in a

heading other than ihat of the product. However, the other materials of heading No. 83.06 may be used provided their value does nol exceed 30% of the ex-works price of the product

256 Prop. 1992/93:146 Annex II to Protocol B

• (4)

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

HS

Heading No.

(1) ex Ch. 84

Description ofprodua

(2)

Nuclear reactors', boilers, machinery and mechanical appliances; pans thereof; except for those falling under the following headings or parts of headings for which the rules are set out below: 84.02, 84.03, ex 84.04, 84.06 to 84.09, 84.11, 84.12, ex 84.13, ex 84.14, 84.15, 84.18. ex 84.19, 84.20, 84.23. 84.25 to 84.30, ex 84.31. 84.39, 84.41, 84.44 to 84.47. ex 84.48, 84.52, 84.56 10 84.66, 84.69 to 84.72, 84.80, 84.82, 84.84 and 84.85

Working or processing carried out on

non-originating materials that confers

originating status

(3) c

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the materials classified in the same heading as the product are only used up lo a value of 5% of the ex-works price of the product

For nuclear fuel elements ofheading No. 84.01, the rule in column (3) does not apply until 31 December 1993. However, materials classified in heading No. 84.01 may be used provided iheir value does not exceed 5% of the ex-works price of ihe produa

17 Riksdagen 1992/93. I saml. Nr 146

257

Prop. 1992/93:146 Annex II to Protocol B

(3) or (4)

Manufaclure in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

HS

Heading No.

0) 84.02

and

ex 84.04

Description ofprodua

(2)

Steam or other vapour generating boilers (other than cenlral heating hot water boilers capable also of producing low pressure steam); super heated water boilers

Central heating boilers other than those of heading No. 84.02 and auxiliary plant for central heating boilers

Working or processing carried out on

non-originating materials that confers

originating status

Manufacture:

- in whieh the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, within the above limit, the materials classified in the same heading as Ihe product are only used up to a value of 5% of the ex-works price of the product

Manufaclure in which all the materials used are classified in a heading other than heading No. 84.03 or 84.04. How ever, materials which are classi fied in heading No. 84.03 or 84.04 may be used provided their

value, taken together, does not exceed 5% of the ex-works price of the product

258 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1) 84.06

Description ofprodua

(2)

Steam turbines and other vapour turbines

84.07 Spark-ignition reciprocating or rotary intemal combustion piston engines

84.08 Compression-ignition intemal combustion piston engines (diesel or semi-diesel engines)

84.09 Pans suitable for use solely or principally with the engines of heading No. 84.07 or 84.08

Working or processing carried out on

non-originating materials that confers

originating status

(4)

(3) or

Manufaclure in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufaclure in which the value of all the materials used does nol exceed 40% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufaclure in which the value of all the materials used does nol exceed 40% of the ex-works price of the product

259 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

Description ofprodua

(2)

Working or processing carried out on

non-originating materials that confers

originating status

(3)

or (4)

84.11 Turbo-jets, turbo-propellers and other gas turbines

Manufacture:

- in whieh the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 5% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

84.12 Other engines and motors

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

260 Prop. 1992/93:146 Annex II to Protocol B

r (4)

Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

HS

Heading No.

(1) ex 84.13

Description ofprodua

(2)

Rotary positive displacement pumps

Working or processing carried out on

non-originating materials that confers

originating status

(3) c

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 5% of the ex-works price of the product

ex 84.14

Industrial the like

fans, blowers and

Manufacture:

- in which the value of all the materials used does nol exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the materials classified in the same heading as the product are only used up to a value of 5% of the ex-works price of the product

Manufaclure in whieh the value of all the materials used does not exceed 25% of the ex-works price of the product

261 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1) 84.15

Description ofprodua

(2)

Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulaled

Working or processing carried out on

non-originating materials that confers

originating status

(4)

(3) or

Manufaclure in which the value of all the materials used does not exceed 40% of the ex-works price of the product

84.18 Refrigeralors, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No. 84.15

Manufaclure:

- in which the value of all the materials used does nol exceed 40% of the ex-works price of the product, and

- where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 5% of the ex-works price of the product, and

- where the value of all the non-originaiing materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

262 Prop. 1992/93:146 Annex II to Protocol B

or (4)

Manufaclure in whieh the value of all the materials used does not exceed 30% of the ex-works price of the product

HS

Heading No.

(1) ex 84.19

Description ofprodua

(2)

Machines for the wood, paper pulp and paperboard industries

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the materials classified in the same heading as the product are only used up to a value of 25% of the ex-works price of the product

84.20 Calendering or other rolling machines, other than for melals or glass, and cylinders therefor

Manufaclure:

- in which the value of all the materials used does nol exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the materials classified in the same heading as the product are only used up to a value of 25% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

263 Prop. 1992/93:146 Annex II to Protocol B

or (4)

Manufaclure in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

HS

Heading No.

(1) 84.23

Description ofprodua

(2)

Weighing machinery (excluding balances of a sensitivity of 5 eg or better), ineluding weight operaled counting or checking machines; weighing machine weights of all kinds

Working or processing carried our on

non-originating materials tha: confers

originating status

(3)

Manufacture:

- in which the value of all the materials used does nol exceed 40% of the ex-works price of the product, and

- where, within the above limit, the materials classified in the same heading as the product are only used up lo a value of 5% of the ex-works price of the product

84.25 Lifting, handling; loading lo 84.28 unloading machinery

or Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the materials classified in heading No. 84.31 are only used up to a value of 5% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

264 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

84.29 Description ofprodua

(2)

Self-propelled bulldozers, angledozers, graders, level-lers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:

Working or processing carried out on

non-originating materials that confers

or

originating status

(3)

(4)

- Road rollers

Other

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufacture:

- in which the value of all the materials used does nol exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the value of the materials classified in heading No. 84.31 are only used up to a value of 5% of the ex-works price of the product

Manufacture in which the value of all the materials used does nol exceed 30% of the ex-works price of the product

265 Prop. 1992/93:146 Annex II to Protocol B

(4)

Manufacture in which the value of all the materials used does nol exceed 30% of the ex-works price of the product

HS

Heading No.

(1) 84.30

Description ofprodua

(2)

Other moving, grading, levelling, scraping, exeavat-ing, tamping, compacting, exliaciing or boring machinery, for earth, minerals or öres; pile-drivers and pile-extractors; snow-ploughs and snow-blowers

Working or processing carried out on

non-originating materials that confers

originating status

(3) or

Manufacture:

- in whieh the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, within the above limit, the value of the materials classified in heading No. 84.31 are only used up to a value of 5% of the ex-works price of the product

ex 84.31 Pans for road rollers

Manufaclure in which Ihe value of all the materials used does not exceed 40% of the ex-works price of the product

84.39 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

266 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

84.39 (confd)

Description ofprodua (2)

Working or processing carried out on

non-originating materials that confers

originating status

(4)

(3) c

where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 25% of the ex-works price of the product

84.41 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

Manufaclure:

- in whieh the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the materials classified in the same heading as the product are only used up to a value of 25% of the ex-works price of the product

Manufaclure in which the value of all the materials used does nol exceed 30% of the ex-works price of the product

84.44 Machines of these headings to 84.47 for use in the textile industry

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

267 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading

No.

(1)

ex 84.48

Description of product

(2)

Auxiliary machinery for use with machines of headings Nos. 84.44 and 84.45

Working or processing carried out on

non-originating materials that confers

originating status

(4)

(3) or

Manufaclure in which the value of all the materials used does nol exceed 40% of the ex-works price of the product

84.52 Sewing machines, other than book-sewing machines of heading No. 84.40; fumiture, bases and covers specially designed for sewing machines; Sewing machine needles:

268 Prop. 1992/93:146 Annex II to Protocol B

HS Working or processing carried out on

Heading Description ofprodua non-originating materials that confers

No. originating status

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

84.52 - Sewing machines Oock Manufacture:

(confd) stilch only) with heads of a - in which the

weight not exceeding 16 kg value of all the

without motor or 17 kg materials used

wilh motor does nol exceed

40% of the ex-works price of the product,

- where the value of all the non-originating materials used in assembling the head (without motor) does nol exceed the value of the originating materials used, and

- the thread tension, crochet and zigzag mechanisms used are already originating

- Other Manufacture in

which the value of all the materials used does not exceed 40% of the ex-works price of the product

269 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

84.56 to 84.66

84.69 to 84.72

84.80 Description of product

(2)

Machine-tools and machines and their parts and accessories of headings Nos. 84.56 to 84.66

Office machines (for example, typewriters, calculating machines, aulomatic daia-processing machines, duplicating machines, stapling machines)

Moulding boxes for metal foundry; mould bases; moulding pattems; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

Working or processing carried out on

non-originating materials that confers

originating status

or

(4)

(3)

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufaclure in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufaclure in which the value of the materials used does not exceed 50% of the ex-works price of the product

270 Prop. 1992/93:146 Annex II to Protocol B

or (4)

Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

HS

Heading No.

(1) 84.82

Description ofprodua

(2) Bali or roller bearings

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the materials classified in the same heading as the product are only used up to a value of 5% of the ex-works price of the product

84.84 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings

84.85 Machinery parts, not containing electrical connectors, insulalors, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter

Manufaclure in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

271 Prop. 1992/93:146 Annex II to Protocol B

(4)

Manufacture in which the value of all the materials used does nol exceed 30% of the ex-works price of the product

HS

Heading No.

(1) ex Ch. 85

Description ofprodua

(2)

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such artides; except for those falling under the following headings or parts of headings for which the rules are set oul below: 85.01, 85.02 ex 85.18, 85.19 to 85.29, 85.35 to 85.37, ex 85.41, 85.42, 85.44 10 85.48

Working or processing carried out on

non-originating materials that confers

originating status

(3) or

Manufaclure:

- in whieh the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the materials classified in the same heading as the product are only used up lo a value of 5% of the ex-works price of the product

85.01 Electric motors and generators (excluding generating sets)

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the materials classified in heading No. 85.03 are only used up to a value of 5% of the ex-works price of the product

Manufacture in which the value of all the materials used does nol exceed 30% of the ex-works price of the product

272 Prop. 1992/93:146 Annex II to Protocol B

or (4)

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

HS

Heading No.

(1) 85.02

Description ofprodua

(2)

Electric generating sets and rotary converters

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture:

- in whieh the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, within the above limit, the materials classified in heading No. 85.01 or 85.03, taken together, are only used up to a value of 5 % of the ex-works price of the product

ex 85.18 Microphones and stånds therefor; loudspeakers, whether or not mounted in their endosures; audio-frequency electric amplifiers; electric sound amplifier sets

Manufacture:

- in which the value of all the materials used does nol exceed 40% of the ex-works price of the product,

- where the value of all the non-originating materials used does not exceed the value of the originating materials used, and

Manufaclure in which:

- the value of all the materials used does not exceed 25% of the ex-works price of the product, and

- the value of all the transistors of heading No. 85.41 used does not exceed 3% of the ex-works price of the product

18 Riksdagen 1992/93. I saml. Nr 146

273 Prop. 1992/93:146

Annex II

to Protocol B

HS

Working or processing

carried out on

Heading

Description ofprodua

non-originating materials that confers

No.

originating status

(1)

(2)

(3) or

(4)

ex 85.18

- the value of all

(confd)

the transistors of heading No. 85.41 used does not exceed 3% of the ex-works price of the product

85.19 Tumtables (record-decks), record-players, cassette-

players and other sound reproducing apparatus, nol incorporating a sound recording device:

- Electric gramophones

Manufacture:

- in whieh ihe value of all the materials used does not exceed 40% of the ex-works price of the product,

- where the value of all the non-originating materials used does not exceed the value of the originating materials used, and

- the value of all the transistors of heading No. 85.41 used does not exceed 3% of the ex-works price of the product

Manufaclure in which the value of all the materials used does not exceed 25% of the ex-works price of the product

274 Prop. 1992/93:146 Annex II to Protocol B

or (4)

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

HS

Heading No.

(1)

85.19 (confd)

Description ofprodua

(2) Other

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product,

- where the value of all the non-originating materials us does not exceed the value of the originating materials us, and

- the value of all the transistors of heading No. 85.41 used does not exceed 3% of the ex-works price of the product

275 Prop. 1992/93:146 Annex II to Protocol B

or (4)

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

HS

Heading No.

(1) 85.20

Description ofprodua

(2)

Magnetie tape recorders and other sound recording ap paratus, whether or not incorporating a sound re producing device

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufaclure:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product,

- where the value of all the non-originating materials us does not exceed the value of the originating materials used, and

- the value of all the transistors of heading No. 85.41 used does not exceed 3% of the ex-works price of the product

276 Prop. 1992/93:146 Annex II to Protocol B

or (4)

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

HS

Heading No.

(1) 85.21

Description ofprodua

(2)

Video recording or reproducing apparatus whether or not incorporating a video tuner

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product,

- where the value of all the non-originaling materials used does nol exceed the value of the originating materials used, and

- the value of all the transistors of heading No. 85.41 used does not exceed 3% of the ex-works price of the product

85.22 Pans and accessories of apparatus of headings Nos. 85.19 to 85.21

85.23 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37

Manufaclure in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

277 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1) 85.24

Description of product

(2)

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:

Working or processing carried out on

non-originating materials that confers

originating status

(4)

(3)

Matrices and masters for the production of records

Other

Manufacture in which the value of all the materials used does nol exceed 40% of ihe ex-works price of the product

Manufaclure:

- in which the value of all the materials used does nol exceed 40% of the ex-works price of the product, and

- where, within the above limit, the materials classified in heading No. 85.23 are only used up to a value of 5% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

278 Prop. 1992/93:146 Annex II to Protocol B

Manufacture which:

- the value of all the materials used does not exceed 25% of the ex-works price of the product, and

- the value of all the transistors of heading No. 85.41 used does not exceed 3% of the ex-works price of the product

HS

Heading No.

(1) 85.25

Description ofprodua

(2)

Transmission apparatus for radio-telephony, radio-

telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras

Working or processing carried out on

non-originating materials that confers

originating status

(4)

(3) or

m

Manufacture:

- in whieh the value of all the materials used does not exceed 40% of the ex-works price of the product,

- where the value of all the non-originating materials used does nol exceed the value of the originating materials used, and

- the value of all the transistors of heading No. 85.41 used does nol exceed 3% of the ex-works price of the product

279 Prop. 1992/93:146 Annex II to Protocol B

(4)

Manufacture in which:

- the value of all the materials used does not exceed 25% of the ex-works price of the product, and

- the value of all the transistors of heading No. 85.41 used does nol exceed 3% of the ex-works price of the product

HS

Heading No.

(1) 85.26

Description ofprodua

(2)

Radar apparatus, radio navigational aid apparatus and radio remote controi apparatus

Working or processing carried out on

rwn-origiruiting materials that confers

originating status

(3) or

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product,

- where the value of all the non-originating materials used does not exceed the value of the originating materials used, and

- the value of all the transistors of heading No. 85.41 used does not exceed 3% of the ex-works price of the product

280 Prop. 1992/93:146 Annex II to Protocol B

(4)

Manufacture in which:

- the value of all the materials used does nol exceed 25% of the ex-works price of the product, and

- the value of all the transistors of heading No. 85.41 used does nol exceed 3% of the ex-works price of the product

HS

Heading No.

(1) 85.27

Description ofprodua

(2)

Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, wilh sound recording or reproducing apparatus or a clock

Working or processing carried out on

non-originating materials that confers

originating status

(3) o

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product,

- where the value of all the non-originating materials used does nol exceed the value of the originating materials used, and

- the value of all the transistors of heading No. 85.41 used does not exceed 3% of Ihe ex-works price of the product

85.28 Television receivers (including video monitors and video projeclors), whether or not combined, in the same housing, wilh radio-broadcast receivers or sound or video recording or reproducing apparatus:

281 Prop. 1992/93:146 Annex II to Protocol B

(4)

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

HS

Heading No.

Description ofprodua

(1)

(2)

85.28 (confd)

- Video recording or reproducing apparatus incorporating a video tuner

Working or processing carried out on

non-originating materials that confers

originating status

(3) o

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product,

- where the value of all the non-originating materials us does not exceed the value of the originating materials used, and

- the value of all the transistors of heading No. 85.41 used does not exceed 3% of the ex-works price of the product

282 Prop. 1992/93:146 Annex II to Protocol B

Manufaclure which:

- the value of all the materials used does not exceed 25% of the ex-works price of the product, and

- the value of all the transistors of heading No. 85.41 used does not exceed 3% of the ex-works price of the product

HS

Heading No.

(1)

85.28 (confd)

85.29 Description ofprodua (2)

- Other

Pans suitable for use solely or principally with the apparatus of headings Nos. 85.25 to 85.28

- Suitable for use solely or principally with video recording or reproducing apparatus

Working or processing carried out on

non-originating materials that confers

originating status

(4)

(3)

m

Manufaclure:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product,

- where the value of all the non-originating materials used does not exceed the value of the originating materials used, and

- the value of all the transistors of heading No. 85.41 used does nol exceed 3% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

283 Prop. 1992/93:146 Annex II to Protocol B

HS

Working or processing carried out on

Heading

Description ofprodua

non-originating,

materials that confers

No.

originating status

(1)

(2)

(3) 01

(4)

- Other

Manufacture:

Manufaclure in

(confd)

- in which the

which:

value of all the

- the value of all

materials used

the materials

does not exceed

used does not

40% of the ex-

exceed 25% of

works price of

the ex-works

the product.

price of the

- where the value

product, and

of all the non-

- the value of all

originating ma-

the transistors of

terials used does

heading No.

nol exceed the

85.41 used does

value of the

not exceed 3%

originating ma-

of the ex-works

terials used, and

price of the

- the value of all

product

the transistors of

heading No.

85.41 used does

nol exceed 3%

of the ex-works

price of the

product

284 Prop. 1992/93:146 Annex II to Protocol B

or (4)

Manufacture in whieh the value of all the materials used does nol exceed 30% of the ex-works price of the product

HS

Heading No.

(1)

85.35 and 85.36

Description ofprodua

(2)

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits

Working or processing carried out on

non-originating materials that confers

originating status

(3)

Manufaclure:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the materials classified in heading No. 85.38 are only used up to a value of 5% of the ex-works price of the product

285 Prop. 1992/93:146 Annex II to Protocol B

: (4)

Manufacture in whieh the value of all the materials used does not exceed 30% of the ex-works price of the product

Manufaclure in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

HS

Heading No.

(1) 85.37

ex 85.41

Description ofprodua

(2)

Boards, panels (including numerical controi panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No. 85.35 or 85.36, for electric controi or the disuibution of electricity, including those incorporating instruments or apparatus of Chapter 90, other than switching apparatus of heading No. 85.17

Diodes, transistors and similar semi-conductor devices, except wafers nol yet cut into chips

Working or processing carried out on

non-originating materials that confers

originating status

(3) o

Manufacture:

- in which the value of all the materials lised does not exceed 40% of the ex-works price of the product, and

- where, within the above limit, the materials classified in heading No. 85.38 are only used up lo a value of 5% of the ex-works price of the product

Manufacture:

- in which the value of all the materials used does nol exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the materials classified in the same heading as the product are only used up to the value of 5 % of the ex-works price of the product

286 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

■ Description ofprodua (2)

Working or processing carried out on

non-originating materials that confers

originating status

(4)

(3)

85.42 Electronic integrated circuits and microassemblies

85.44 Insulaled (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conduetors, whether or nol fitted wilh connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conduetors or filled wilh connectors

85.45 Carbon electrodes, carbon brushes, lamp earbons,. battery earbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the.product, and

- where, wiihin the above limit, the materials classified in heading No. 85.41 or 85.42, taken together, are only used up to a value of 5% of the ex-works price of the product

Manufacture in which the value of all the materials used does nol exceed 40% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufaclure in which the value of all the materials used does not exceed 25% of the ex-works price of the product

287 Prop. 1992/93:146 Annex II to Protocol B

HS

Description ofprodua

Heading No.

(1)

(2)

85.46 Electrical insulators of any material

85.47 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulaling material apan from any minor components of metal (for example, threaded sockels) incorporated during moulding solely for purposes of assembly other than insulators of heading No. 85.46; elecuical conduit tubing and joints therefor, of base metal lined with insulating material

85.48 Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

Working or processing carried out on

non-originating materials that confers

originating status

(4)

(3) or

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufacture in whieh the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufaclure in whieh the value of all the materials used does not exceed 40% of the ex-works price of the product

86.01 Railway or tramway loco-to 86.07 motives, rolling-stock and pans thereof

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

288 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

Description ofprodua (2)

Working or processing carried out on

non-originating materials thai confers

originating status

(4)

(3)

86.08 Railway or tramway track fixtures and fittings; mechanical (including elecUo-mechanical) signalling, safety or traffic controi equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; pans of the foregoing

86.09 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of uansport

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, within the above limit, the materials dassified in the same heading as the product are only used up to a value of 5% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

19 Riksdagen 1992/93. I saml. Nr 146

289 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

Description of product (2)

Working or processing carried out on

non-originating materials that confers

originating status

or

(4)

(3)

ex Ch. 87 Vehicles other than railway or tramway rolling-stock and parts and accessories thereof; except for those falling under the following headings or parts of headings for whieh the rules are sel out below: 87.09 to 87.11, ex 87.12, 87.15 and 87.16

87.09 Works trucks, sdf-propelled, not filled wilh lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; traciors of the type used on railway station platforms; pans of the foregoing vehicles

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufacture:

- in which the value of all the materials used does nol exceed 40% of the ex-works price of the product, and

- where, within the above limit, the materials classified under the same heading as the product are only used up to a value of 5% of the ex-works price of the product

Manufaclure in which the value of all the materials used does nol exceed 30% of the ex-works price of the product

290 Prop. 1992/93:146

Annex II

to Protocol B

HS

Working or processing carried out on

Heading

Description ofprodua

non-originating

materials that confers

No.

originating status

(1)

(2)

(3) or (4)

87.10 Tanks and other armoured

Manufaclure:

Manufaclure in

fighting vehicles, motorised.

- in which the

which the value of

whether or nol filled with

value of all the

all the materials

weapons, and pans of such

materials used

used does not

vehicles

does nol exceed

exceed 30% of the

40% of the ex-

ex-works price of

works price of

the product

the product, and

- where, wiihin

the above limit,

the materials

classified in the

same heading as

the product are

only used up lo

a value of 5%

of the ex-works

price of the

product

291 Prop. 1992/93:146 Annex II to Protocol B

Manufacture in which the value of all the materials used does not exceed 20% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

HS

Heading No.

(1) 87.11

Description of product

(2)

Motorcycles (including mopeds) and cydes fitted with an auxiliary motor, wilh or without side-cars; side-cars:

- Wilh reciprocating intemal combustion piston engine of a cylinder capacity:

— Not exceeding 50cc

Exceeding 50cc

Working or processing carried out on

non-originating materials that confers

originating status

or

(3)

(4)

Manufacture:

Ihe ma-

- in which the value of all the materials used does nol exceed 40% of the ex-works price of the product, and

- where the value of all the non-originating materials used does not exceed the value of originating terials used

Manufacture:

ihe

- in which value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where the value of all the non-originating materials used does not exceed the value of the originating materials used

292 Prop. 1992/93:146 Annex II to Protocol B

HS Working or processing carried out on

Heading Description ofprodua non-originating materials that confers

No. originating status

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

87.11 - Other Manufaclure: Manufacture in

(eont'd) - in which the which the value of

value of all the all the materials materials used used does not does not exceed exceed 30% of the 40% of the ex- ex-works price of works price of the product the product, and - where the value of all the non-originating materials used does nol exceed the value of the originating materials used

ex 87.12 Bicydes without bail bearings Manufacture from Manufaclure in

materials nol which the value of

classified in head- all the materials

ing No. 87.14 used does nol

exceed 30% of the

ex-works price of

the product

293 Prop. 1992/93:146 Annex II to Protocol B

(4)

Manufaclure in which the value of all the materials used does not exceed 30% of the ex-works price of the product

and pans

HS

Heading No.

(1) 87.15

Description ofprodua

(2)

Baby carriages thereof

Working or processing carried out on

non-originating materials that confers

originating status

(3) o

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 5% of Ihe ex-works price of the product

87.16 Trailers and semi-lrailers; other vehicles, not

mechanically propelled; pans thereof

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- where, wiihin the above limit, the materials classified in the same heading as the product are only used up to a value of 5% of the ex-works price of the product

Manufaclure in which the value of all the materials used does not exceed 30% of the ex-works price of the product

294 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

88.01 and 88.02

(3) or

Manufacture in which all the materials used are classified in a heading other than that of the product

Manufaclure in which the value of all the materials of heading No. 88.03 used does nol exceed 5% of the ex-works price of the product

Description ofprodua

(2)

Balloons and dirigibles; aircraft; spacecraft and spacecraft launch vehicles

88.03 Pans of goods of heading No. 88.01 or 88.02

Working or processing carried out on

rujn-originating materials that confers

originating status

(4)

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufaclure in which the value of all the materials used does nol exceed 40% of the ex-works price of the product

88.04 Parachules (including dirigible parachutes) and rotochutes; pans thereof and accessories thereto:

Rotochutes

Other

Manufaclure from materials of any heading including other materials of heading No. 88.04

Manufacture in which the value of all the materials of heading No. 88.04 used does not exceed S% of the ex-works price of the product

Manufaclure in whieh the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

295 Prop. 1992/93:146 Annex II to Protocol B

(4)

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

HS

Heading No.

(1) 88.05

Description ofprodua

(2)

Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles

Working or processing carried out on

non-originating materials that confers

originating status

(3) o

Manufacture in which the value of all the materials of heading No. 88.05 used does not exceed 5% of the ex-works price of the product

Ch. 89

ex Ch. 90

Ships, boats

and

floating

Manufaclure in

structures

which all the materials used are dassified in a

heading other than that of the product. However, hulls of heading No. 89.06 may nol be used

Manufacture:

- in which the value of all the materials used does nol exceed 40% of the ex-works price of the product, and

- where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 5% of the ex-works price of the product

Optical, photographic, cine matographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and ac cessories thereof; except for those falling under the following headings or pans of headings for whieh the rules are set out below: 90.01, 90.02, 90.04, ex 90.05, ex 90.06, 90.07, 90.11, ex 90.14, 90.15 to 90.20 and 90.24 to 90.33

Manufacture in whieh the value of all the materials used does not exceed 40% of the ex-works price of the product

Manufaclure in which the value of all the materials used does not exceed 30% of the ex-works price of the product

296 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1) 90.01

90.02 Description ofprodua

(2)

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No. 85.44; sheets and plates of polarising material; lenses (ineluding contact lenses), prisms, minors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being pans of or fittings for in-smjments or apparatus, other than such elements of glass not optically worked

Working or processing carried out on

non-originating materials that confers

originating status

(4)

(3) or

Manufaclure in which the value of all the materials used does nol exceed 40% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

90.04 Spectades, goggles and the like, corrective, protective or other

Manufaclure in which the value of all the materials used does nol exi:eed 40% of the ex-works price of the product

ex 90.05 Binoculars, monoculars, other optical telescopes, and mountings therefor, except for asu-onomical refracting telescopes and mountings therefor

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product,

Manufaclure in whieh the value of all the materials used does nol exceed 30% of the ex-works price of the product

297 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

ex 90.05 (confd)

Description ofprodua (2)

Working or processing carried out on

non-originating materials that confers

originating status

(4)

(3) o

where, wiihin the above limit, the materials classified in the same heading as the product are only used up to a value of 5% of the ex-works price of the product, and where the value of all the non-originaling materials used does not exceed the value of the originating materials used

ex 90.06 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs

Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product.

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

298 Prop. 1992/93:146 Annex II to Protocol B

HS

Heading No.

(1)

ex 90.06 (confd)

Description of product

(2)

Working or processing carried out on

non-originating materials that confers

originating status

(4)

(3) o

where, within the above limit, the materials classified in the same heading as the product are only used up to a value of 5% of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used

299 Prop. 1992/93:146 Annex II to Protocol B

(4)

Manufaclure in which the value of all the materials used does not exceed 30% of the ex-works price of the product

HS

Heading No.

(1) 90.07

Description ofprodua

(2)

Cinematographic cameras and projeclors, whether or nol incorporating sound recording or reproducing apparatus

Working or processing carried out on

non-originating materials that confers

originating status

or

(3)

Manufaclure:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product,

- where, within the above limit, the materials dassified in the same heading as the product are only used up to a value of 5% of the ex-works price of the product, and

- where the value of all the non-originating materials used does not exceed the value of the originating materials used

300 Prop. 1992/93:146 Annex II to Protocol B

(4)

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

HS