lagen.
Sveriges internationella överenskommelser

Avtal mellan EFTA-staterna och Tjeckiska och slovakiska federativa republiken, Prag den 20 mars 1992, SÖ 1992:49

Beteckning
so-199249
Typ
Sveriges internationella överenskommelser
Datum
1992-03-20

Källa

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Sveriges internationella överenskommelser ISSN 0284-1967 Utgiven av U trikesdepartementet

SO 1992:49

D el 1

Avtal mellan EFTA-staterna och

Tjeckiska och slovakiska federativa republiken

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N Ä R IN G SD E P A R T E M E N T E T

BIBLIOTEKET

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Sveriges internationella

överenskommelser

ISSN 0284-1967 Utgiven av Utrikesdepartem entet SÖ 1992:49

Nr 49

Avtal mellan EFTA-staterna och Tjeckiska och

slovakiska federativa republiken

Prag den 20 mars 1992

Regeringen beslutade den 19 m ars 1992 att u n d erteckna avtalet. D en 18 ju n i 1992 beslutade regeringen att ratificera avtalet. R atifik atio n sin stru ­ m entet deponerades i Stockholm den 18 ju n i 1992. A vtalet träd d e i kraft den 1 ju li 1992. Riksdagsbehandling: P rop. 1991/92:143, U U 27, rskr. 298.

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1. Agreement between the EFTA States 1. Avtal mellan EFTA-staterna och Tjeck­ and the Czech and Slovak Federal Repub- iska och slovakiska federativa republi­ lic ken

Preamble Ingress T he Republic o f A ustria, the Republic of R epubliken Finland, Republiken Island, F inland, the Republic o f leeland, the Princip- F urstendöm et Liechtenstein, Konungariket ality o f L iechtenstein, the Kingdom of N or­ N orge, Schweiziska E dsförbundet, Konunga­ way, the Kingdom of Sweden, the Swiss Con- riket Sverige, R epubliken Ö sterrike (nedan federation (hereinafter called the EFTA kallade E FTA -staterna) States) and the Czech and Slovak Federal R e­ och public (hereinafter called the CSFR ), Tjeckiska och slovakiska federativa republi­ Recalling their intention to participate act- ken (nedan kallad Tjeckoslovakien), ively in the process of econom ic integration in som bekräftar om sin avsikt att aktivt delta i E uropé and expressing their preparedness to den europeiska ekonom iska integrationspro­ co-operate in seeking ways and means to cessen och som förklarar sig beredda att sam­ strengthen this process, arbeta när det gäller att söka vägar att stärka Considering the im portance of the links denna process, existing betw een the EFTA States and the som ta r hänsyn till betydelsen av de band C SFR and the com m on values they share, and som finns mellan EFT A -staterna och T jecko­ recognizing that the EFTA States and the slovakien sam t deras gem ensam m a värden och CSFR wish to strengthen these links and to es- som understryker att EFTA -staterna och tablish d o se and lasting relations, Tjeckoslovakien önskar stärka dessa band och Having regard to the D eclaration signed by up prätta nära och bestående förbindelser, the EFTA States and the CSFR in G othenburg som b eaktar den deklaration som under­ in June 1990, tecknades av EFT A -staterna och Tjeckoslova­ Recalling their firm com m itm ent to the Fi­ kien i G öteborg i juni 1990, nal Act o f the C onference on Security and C o­ som erinrar om sitt fasta engagem ang i slut­ operation in E u ro p é, the C harter of Paris for akten från Konferensen om säkerhet och sam ­ a new E u ro p é, and in particular the principles arbete i E u ro p a, Parisstadgan om ett nytt contained in the final docum ent of the CSCE E uropa och särskilt de principer som återfinns Bonn C onference on Econom ic C o-operation i slutdokum entet från ESK -konferensen i in E uropé, Bonn om ekonom iskt sam arbete i E uropa, Reaffirm ing their com m itm ent to pluralistic som på nytt bekräftar sina fasta åtaganden dem ocracy based on the rule of law, human om pluralistisk dem okrati grundad på rättssä­ rights and fundam ental freedom s, and recall­ kerhet, mänskliga rättigheter och grundläg­ ing their m em bership in the Council of E u r­ gande friheter, och som erin rar om sitt m ed­ opé, lem skap i E uroparådet, Firmly convinced that this A greem ent will som är fast övertygade om att d etta avtal foster the creation of an enlarged and harmo- skall gynna uppkom sten av ett utvidgat och nious free trade area within E uropé, thus con- harm oniskt frihandelsom råde inom E uropa stituting an im portant contribution to Euro- och därm ed utgöra ett viktigt bidrag till den pean integration, europeiska integrationen, Resolved to this end to elim inate progress- som har föresatt sig att i d etta syfte stegvis ively the obstacles to substantially all their avskaffa hindren för i stort sett all sin handel i trad e, in accordance with the G eneral A gree­ enlighet m ed bestäm m elserna i A llm änna tullm ent on Tariffs and Trade, och handelsavtalet, D eclaring their readiness to exam ine, in the som förklarar sig beredda a tt, i ljuset av alla light of any relevant factor, the possibility of relevanta faktorer, undersöka m öjligheten att 1 översättning i enlighet med den i prop. 1991/ 92:143 intagna texten.

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developing and deepening their relations in o r­ utveckla och fördjupa sina förbindelser i avsikt der to extend them to fields not covered by this att utsträcka dem till om råden som inte täcks A greem ent, av d e tta avtal, Considering that no provision of this A gree­ som b eak tar att ingen bestäm m else i detta m ent may be interpreted as exem pting the avtal får tolkas så att de avtalsslutande sta­ States Parties to this A greem ent from their ob ­ tern a befrias från sina förpliktelser enligt ligations u nder o ther international agree- andra internationella avtal, särskilt A llm änna m ents, especially the G eneral A greem ent on tull- och handelsavtalet, Tariffs and Trade, H A R BESLUTA T att med hänsyn till ovan­ H avé decided, in pursuit of the above, to stående ingå d etta avtal. conclude this A greem ent:

A rticle 1 A rtikel 1 Objectives Avtalets syften 1. T he EFTA States and the CSFR shall dur­ 1. E FT A -staterna och Tjeckoslovakien skall ing a transitional period ending on 30 June under en övergångsperiod fram till den 30 juni 2002 gradually establish a free trade area, in 2002 stegvis u p prätta ett frihandelsom råde i accordance with the provisions of the present enlighet m ed bestäm m elserna i d etta avtal. A greem ent. 2. D etta avtal, som är baserat på handels­ 2. The objectives of this A greem ent, which förbindelserna m ellan m arknadsekonom ier, is based on trade relations betw een m ärket syftar till econom ies, are: a) att genom utvidgning av den ömsesidiga (a) to p rom ote, through the expansion of re- handeln befordra en harm onisk utveckling av ciprocal trad e, the harm onious developm ent de ekonom iska förbindelserna m ellan EFTAof the econom ic relations betw een the EFTA sta te rn a och Tjeckoslovakien och att därige­ States and thus to foster in the EFTA States nom i E FT A -staterna och i Tjeckoslovakien and in the C SFR the advance of econom ic ac- främ ja ökad ekonom isk aktivitet, förbättrade tivity, the im provem ent of living and employ- levnads- och anställningsvillkor samt ökad m ent conditions, and increased productivity produktivitet och ekonom isk stabilitet, and financial stability; b) a tt säkerställa rättvisa konkurrensvillkor (b) to provide fair conditions of com petition i handeln mellan de avtalsslutande staterna, for träd e betw een the States Parties to this c) att sålunda, genom avveckling av han- A greem ent; delshindren, m edverka till en harm onisk u t­ (c) to contribute in this way, by the removal veckling och utvidgning av världshandeln. of barriers to trad e, to the harm onious devel­ opm ent and expansion of world trade.

A rticle 2 A rtikel 2 Scope Avtalets varnomfattning The A greem ent shall apply: D etta avtal skall tilläm pas på (a) to products falling within C hapters 25 to a) varor hänförliga till kapitel 25-97 i syste­ 97 of the H arm onized Com m odity Description m et för harm oniserad varubeskrivning och koand Coding System , excluding the products difiering, med undantag för varor i bilaga I, listed in A nnex I; b) varö* upptagna i protokoll A , med beak­ (b) to products specified in Protocol A , with tande av de arrangem ang som fram går därav, due regard to the arrangem ents provided for in th at Protocol;

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(c) to fish and o ther m arine products as pro­ c) fisk och an d ra m arina produkter såsom vided for in A nnex II; fram går av_bilaga II, originating in an EFTA State or the CSFR. med ursprung i en EFTA -stat eller i T jecko­ slovakien.

Article 3 A rtikel 3 Rules o f origin and co-operalion in customs ad­ Ursprungsregler och tulladministrativt samar­ ministration bete 1. Protocol B lays down the rules of origin 1. Protokoll B fastställer ursprungsreglerna and m ethods of adm inistrative co-operation. och form er för adm inistrativt sam arbete. 2. T he States Parties to this A greem ent shall 2. De avtalsslutande staterna skall vidta take appropriate m easures, including regular lämpliga åtgärder, inbegripet regelbunden reviews by the Joint C om m itté and arrange- granskning av G em ensam m a kom m ittén och m ents for adm inistrative cooperation, to en­ arrangem ang rörande adm inistrativt sam ar­ sure th a t the provisions of A rticles 4 to 9, 14 b ete, för att garantera att bestäm m elserna i ar­ and 23 of the A greem ent and Protocol B are tiklarna 4 - 9 , 14 och 23 i avtalet samt protokoll effectively and harm oniously applied, and to B tilläm pas på ett effektivt och harm oniskt sätt reduce, as far as possible, the form alities im- och för att så långt möjligt reducera de form a­ posed on trade, and to achieve mutually liteter som åläggs handeln och nå ömsesidigt satisfactory Solutions to any difficulties arising tillfredsställande lösningar på de svårigheter from the operation o f those provisions. som kan uppstå när dessa bestäm m elser tilllämpas.

A rticle 4 A rtikel 4 Custom s duties on imports and charges hoving Importtullar och avgifter m ed motsvarande equivalent effect verkan 1. N o new customs duty on im ports or 1. Ingen ny im porttull eller avgift med m ot­ charge having equivalent effect shall be intro- svarande verkan skall införas i handeln mellan duced in träde betw een the EFTA States and E FT A -staterna och Tjeckoslovakien. the CSFR . 2. D å d etta avtal träd e r i kraft, skall EFTA- 2. U pon the date of entry into force of this staterna avveckla alla im porttullar och avgifter A greem ent, the EFTA States shall abolish all med m otsvarande verkan på varor med ur­ custom s duties on im ports and any charges sprung i Tjeckoslovakien, med undantag av having equivalent effect för products originat­ varor som närm are anges i bilaga III, för vilka ing in the C SFR , except for products specified im porttullar och avgifter med m otsvarande in A nnex III for which custom s duties on im­ verkan skall gradvis avvecklas enligt bestäm ­ ports and charges having equivalent effect m elserna i bilagan. shall be progressively abolished in accordance 3. För varor som anges i bilaga IV, med u r­ with the provisions laid down in that Annex. sprung i en E FTA -stat, skall Tjeckoslovakien 3. For the products specified in A nnex IV avveckla alla im porttullar och avgifter med originating in an EFTA State, the CSFR shall m otsvarande verkan i enlighet med bestäm ­ abolish all custom s duties on im ports and m elserna i bilagan. charges having equivalent effect in accordance with the provisions laid down in that Annex.

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A rtikel 5 Basic duties Bastullar 1. For each product the basic duty to which 1. För varje vara skall den bastull, på vilken the successive reductions set out in this Agree- de successiva tullsänkningar som anges i detta m ent are to be applied, shall in respect of the avtal skall tilläm pas vad gäller EFTA -staterna EFTA States be the Most Favoured Nation vara den mest gynnad nations-tull som är till­ rate of duty applicable on 1 O ctober 1991. lämplig den 1 o k to b er 1991. 2. T he basic duty in respect of the CSFR 2. Bastullen skall, vad gäller Tjeckoslova­ shall be the Most Favoured N ation rate of duty kien, vara den mest gynnad nations-tull som är applicable on 1 January 1992. tilläm plig den 1 januari 1992. 3. If, after the entry into force of this Agree- 3. Om tullsänkningar genom förs på en erga m ent, any tariff reduction is applied on an erga om nes-grund efter det att d etta avtal har trätt om nes basis, in particular reductions resulting i kraft, särskilt tullsänkningar som följer av det from the tariff agreem ent concluded as a result tullavtal som slutits till följd av Uruguayruno f the U ruguay R ound of M ultilateral Trade dan för m ultilaterala handelsförhandlingar, N egotiations, such reduced duties shall skall sådana sänkta tullar ersätta de bastullar replace the basic duties referred to in para- som avses i punkt 1 per den dagen. graph 1 as from that date. 4. De sänkta tullar som beräknats enligt ar­ 4. T he reduced duties calculated in accord- tikel 4 skall tilläm pas avrundade till den första ance with A rticle 4 shall be applied rounded to decim alen eller, då det rör sig om specifika tul­ the first decim al place or, in case of specific du­ lar, till den andra decim alen. ties, to the second decimal place.

A rticle 6 A rtikel 6 Custom s duties o f a fiscal nature Fiskala tullar 1. The provisions of paragraphs 1 to 3 of 1. B estäm m elserna i artikel 4, punkterna 1- A rticle 4 shall also apply to customs duties of 3, i skall även tilläm pas på tullar av fiskal ka­ a fiscal n atu re , except as provided for in Proto- raktär, med undantag för vad som fram går av col C. protokoll C. 2. The States Parties to this A greem ent may 2. De avtalsslutande staterna får ersätta en replace a custom s duty of a fiscal nature or the tull av fiskal k arak tär eller det fiskala elem en­ fiscal elem ent of a custom s duty by an internal te t i en tull med en intern avgift. tax.

A rticle 7 A rtikel 7 Customs duties on exports and charges hoving Exporttullar och avgifter m ed motsvarande equivalent effect verkan 1. N o new custom s duty on exports or 1. Inga nya exporttullar eller avgifter med charge having equivalent effect shall be intro- m otsvarande verkan skall införas i handeln duced in trade betw een the EFTA States and mellan E FT A -staterna och Tjeckoslovakien. the CSFR . 2. E FT A -staterna och CFSR skall, när avta­ 2. T he EFTA States and the CSFR shall ab- let träd er i kraft, sinsem ellan avveckla export­ olish betw een them on the date of entry into tullar och avgifter med m otsvarande verkan, force o f this A greem ent any custom s duties on med undantag av det som föreskrivs i bilaga V. exports and any charges having equivalent ef­ fect, except as provided for in A nnex V.

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A rticle 8 Quantitative restrictions on imports and meas- Kvantitativa restriktioner på im port och åtgär­ ures hoving equivalent effect der m ed m otsvarande verkan 1 .N o new quantitative restriction on im­ 1. Ingen ny kvantitativ im portrestriktion el­ ports o r m easures having equivalent effect ler åtgärd med m otsvarande verkan skall in­ shall be introduced in trade between the föras i handeln mellan E FT A -staterna och EFTA States and the CSFR. Tjeckoslovakien. 2. Q uantitative restrictions and measures 2. K vantitativa restriktioner och åtgärder having equivalent effect on im ports to the med m otsvarande verkan på im port till EFTA- EFTA States shall be abolished on the date of staterna skall avvecklas när avtalet träd er i entry into force of this A greem ent, except as kraft, med undantag av d et som föreskrivs i bi­ provided for in A nnex VI. laga VI. 3. Q uantitative restrictions and measures 3. K vantitativa restriktioner och åtgärder having equivalent effect on im ports into the med m otsvarande verkan på im port till CSFR shall be abolished on the date of entry Tjeckoslovakien skall avvecklas den dag då into force of the A greem ent, except as pro­ avtalet träd e r i kraft, med undantag av det som vided for in A nnex VII. föreskrivs i bilaga VII.

A rticle 9 A rtikel 9 Quantitative restrictions on exports and meas­ Kvantitativa restriktioner på export och åtgär­ ures having equivalent effect der m ed m otsvarande verkan 1. No new quantitative restriction on ex­ 1. Ingen ny kvantitativ exportrestriktion el­ ports o r m easures having equivalent effect ler åtgärd m ed m otsvarande verkan skall in­ shall be introduced in trade between the föras i handeln m ellan EFT A -staterna och EFTA States and the CSFR. Tjeckoslovakien. 2. Q uantitative restrictions on exports from 2. K vantitativa restriktioner på export från the EFTA States and m easures having equival­ E F T A -staterna och åtgärder med motsva­ ent effect shall be abolished on the date of rande verkan skall avvecklas den dag då avta­ entry into force o f the A greem ent except as let trä d e r i kraft, med undantag av det som provided for in A nnex V III. föreskrivs i bilaga V III. 3. Q uantitative restrictions on exports from 3. K vantitativa restriktioner på export från the CSFR and m easures having equivalent ef­ Tjeckoslovakien och åtgärder med motsva­ fect shall be abolished on the date of entry into rande verkan skall avvecklas den dag då avta­ force of the A greem ent except as provided for let träd e r i kraft, med undantag av d et som in A nnex IX. föreskrivs i bilaga IX.

A rticle 10 A rtikel 10 General exceptions A llm änna undantag This A greem ent shall not preclude prohib- D etta avtal skall inte hindra sådana förbud itions o r restrictions on im ports, exports or eller restriktioner för im port, export eller trangoods in transit justified on grounds of public sitering som grundas på hänsyn till allmän mo­ m orality, public policy or public security; the ral, allm än ordning eller allmän säkerhet eller protection o f health and life of hum ans, an- intresset att skydda m änniskors och djurs imals o r plants and the environm ent; the pro ­ hälsa och liv, att skydda växter och m iljön, att tection of national treasures possessing art- skydda nationella sk atter av konstnärligt, hi-

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istic, historie o r archaeological value; the pro- storiskt eller arkeologiskt värde eller im m ate­ tection o f intellectual property; rules relating riell äganderätt, föreskrifter rörande guld och to gold o r silver; o r the conservation o f ex- silver, eller bevarandet av naturresurser som haustible natural resources, if such m easures kan uttöm m as, om sådana åtgärder görs effek­ are m ade effective in conjunction with restric- tiva tillsam m ans med inskränkningar i in­ tions on dom estic produetion o r consum ption. hem sk produktion eller konsum tion. Sådana Such prohibitions o r restrictions shall not, förbud eller restriktioner skall dock inte u t­ however, constitute a means of arbitrary dis- göra e tt m edel för godtycklig diskriminering crim ination o r a disguised restriction on trade eller innefatta en förtäckt begränsning av han­ betw een the States Parties to this A greem ent. deln mellan de avtalsslutande staterna.

A rticle 11 A rtikel 11 State m onopolies Statliga m onopol 1. T he States Parties to this A greem ent shall 1. D e avtalsslutande staterna skall säker­ ensure th at any State m onopoly of a com mer- ställa att statliga handelsm onopol anpassas, cial character be adjusted, subject to the pro­ utan att inverka på bestäm m elserna i protokoll visions laid down in Protocol D , so that no dis- D , på sådant sätt att ingen diskrim inering med crim ination regarding the conditions under avseende på anskaffnings- och avsättningswhich goods are procured and m arketed will villkor skall föreligga mellan m edborgare i exist betw een nationals of the EFTA States E FT A -staterna och i Tjeckoslovakien. and o f the CSFR. 2. B estäm m elserna i denna artikel skall till- 2. T he provisions of this A rticle shall apply läm pas på varje organ genom vilket de avtals­ to any body through which the com petent slutande staternas berörda m yndigheter, rätts­ authorities of the States Parties to this A gree­ ligt eller i prak tik en , direkt eller indirekt kon­ m ent, in law or in fact, either directly or trollerar, styr eller m ärkbart påverkar im port indirectly supervise, determ ine or appreciably eller export m ellan de avtalsslutande parterna. influence im ports or exports betw een the D essa bestäm m elser skall även tilläm pas på States Parties to this A greem ent. These provi­ m onopol m ed statlig koncession. sions shall likewise apply to m onopolies deleg­ ated by th e State to others.

A rticle 12 A rtikel 12 Inform ation procedure on draft technical regu- Inform ationsförfarande avseende förslag till lations tekniska föreskrifter T he EFTA States and the CSFR shall notify 1. E F T A -staterna och T jeckoslovakien skall each o th er, at the earliest practicable stage and u n d errätta varandra, på tidigast möjliga sta­ in accordance with the provisions laid down in dium och i enlighet m ed bestäm m elserna i bi­ A nnex X , o f draft technical regulations and laga X , om förslag till tekniska föreskrifter och draft am endm ents thereto which they intend ändringar i dessa som de avser utfärda. to issue.

A rticle 13 A rtikel 13 Trade in agricultural produets H andeln m ed jordbruksvaror 1. T he States Parties to this A greem ent de- 1. D e avtalsslutande staterna förklarar sig clare th e ir readiness to foster, in so far as their b ered d a a tt, u nder hänsynstagande till sin

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agricultural policies allow, harm onious devel- jordbrukspolitik, främ ja en harm onisk utveck­ opm ent of trade in agricultural products. ling av handeln med jordbruksvaror. 2. In pursuance of this objective each indi- 2. För att förverkliga d etta syfte skall varje vidual EFTA S tate and the CSFR shall con- enskild EFTA -stat och Tjeckoslovakien ingå clude a bilateral arrangem ent providing for en bilateral överenskom m else om åtgärder för m easures to facilitate trade in agricultural a tt underlätta handeln med jordbruksvaror. products. 3. D e avtalsslutande staterna skall tilläm pa 3. T he States Parties to this A greem ent shall sina v eterinära, fytosanitära och sanitära be­ apply their regulations in veterinary, plant stäm m elser på ett icke-diskrim inerande sätt health and health m atters in a non-discriminat- och skall inte vidta nya åtgärder som leder till ory fashion and shall not introduce any new att handeln otillbörligt hindras. m easures th at havé the effect o f unduly obstructing trade.

A rticle 14 A rtikel 14 Internal taxation Intern beskattning 1. The States Parties to this A greem ent shall 1. De avtalsslutande staterna skall inte vidta refrain from any m easure o r practice of an in­ någon åtgärd eller tilläm pa något förfarande ternal fiscal n ature establishing, w hether dir- av intern fiskal natur, som direkt eller indirekt ectly o r indirectly, discrim ination between the innebär diskrim inering mellan varor med ur­ products originating in an EFTA State and like sprung i en EFTA -stat och m otsvarande varor products originating in the CSFR. m ed ursprung i Tjeckoslovakien. 2. Products exported to the territory of one 2. V aror som exporteras till en avtalsslu­ of the States Parties to this A greem ent may tande stats om råde får inte åtnjuta restitution not benefit from repaym ent of internal taxa­ av intern beskattning m ed högre belopp än det tion in excess of the am ount of direct or som svarar m ot den beskattning som direkt el­ indirect taxation imposed on them. ler indirekt lagts på dem .

A rticle 15 A rtikel 15 Payments Betalningar 1. Paym ents relating to trade between an 1. B etalningar som hänför sig till handeln EFTA State and the CSFR and the transfer of m ellan en EFTA -stat och Tjeckoslovakien such paym ents to the territory of the State, sam t överföring av sådana betalningar till den Party to this agreem ent, w here the creditor avtalsslutande statens om råde där borgenären resides shall be free from any restrictions. har sin hem vist skall inte vara underkastade 2. T he Parties shall refrain from any ex- restriktioner. change or adm inistrative restricitons on the gr­ 2. D e avtalsslutande staterna skall inte tillant, repaym en^or acceptance of short and me- läm pa några valutarestriktioner eller restrik­ dium -term credits covering commercial trans- tioner av adm inistrativ art när det gäller att be­ actions in which a resident participates. vilja, återbetala eller acceptera kort- och me- 3. U ntil a full convertability of the CSFR delfristiga k rediter som hänför sig till kom m er­ currency in the m eaning of A rticle V III of the siella transaktioner, vari en person med hem ­ International M onetary Fund is introduced, vist inom en avtalsslutande stats om råde del­ the C SFR reserves the right to apply exchange tar. restrictions connected with the granting or tak­ 3. Fram till dess att full konvertibilitet enligt äng up o f short and m edium -term credits to the Internationella valutafondens (IM F) stadga,

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extent p erm itted according to the C S F R ’s sta­ artikel V III, införs för den tjeckoslovakiska tus u nder th e IMF, provided th at these restric- valutan, förbehåller sig Tjeckoslovakien rät­ tions are applied in a non-discrim inatory m an­ ten att tilläm pa valutarestriktioner i sam band ner. T hey shall be applied in such a m anner as m ed beviljande eller upptagande av kort- och to cause the least possible disruption to this m edelfristiga k rediter i den utsträckning som A greem ent. T he C SFR shall inform the Joint är tillåten enligt Tjeckoslovakiens status i C om m ittee prom ptly of the introduction of IMF, u nder förutsättning att dessa restriktio­ such m easures and o f any changes therein. ner tilläm pas på e tt icke-diskrim inerande sätt. D e skall tilläm pas på ett sådant sätt att minsta möjliga störning orsakas d etta avtal. T jecko­ slovakien skall u n d errätta G em ensam m a kom m ittén om införande av sådana åtgärder och om ändringar i dessa.

A rticle 16 A rtikel 16 Public procurem ent O ffentlig upphandling 1. T he States Parties to this A greem ent con- 1. De avtalsslutande staterna b etra k tar en sider th e effective liberalization of their re- effektiv liberalisering av sina respektive m ark­ spective public procurem ent m arkets as a de- nad er för offentlig upphandling som ett önsk­ sirable and im portant objective of this A gree­ värt och viktigt mål för d etta avtal. m ent. 2. E F T A -staterna skall, när d etta avtal trä ­ 2. A s o f the entry into force of this A gree­ d er i kraft, ge företag från Tjeckoslovakien m ent, the EFTA States shall grant com panies tillträde till upphandlingsförfaranden på sina from the C SFR access to contract award respektive m arknader för offentlig upphand­ procedures on their respective public procure­ ling enligt överenskom m elsen om statlig up p ­ m ent m arkets according to the agreem ent handling den 12 april 1979, i ändrad lydelse en­ on G overnm ent p rocurem ent of 12 A pril 1979, ligt e tt ändringsprotokoll av den 2 februari as am ended by a Protocol of A m endm ents of 1987 som fram förhandlats inom ram en för A ll­ 2 F ebruary 1987 negotiated under the auspices m änna tull- och handelsavtalet. Tjeckoslova­ of the G eneral A greem ent on Tariffs and kien skall, m ed hänsyn till om struktureringen Trade. T he C SFR shall, taking into account och utvecklingen av sin ekonom i, stegvis sä­ the restructuring and developm ent process of kerställa att företag från EFT A -staterna får its econom y, gradually ensure that com panies tillträde enligt samma principer till upphand­ from th e EFT A States havé access on the same lingsförfaranden på dess m arknad för offentlig principles to contract award procedures on its upphandling. public procurem ent m ärket. 3. Snarast m öjligt efter det att avtalet har 3. A s soon as possible after the entry into trä tt i kraft skall de avtalsslutande staterna force of the A greem ent the States Parties to stegvis utveckla och anpassa reglerna, villko­ this A greem ent shall progressively develop ren och förfarandena för deltagande i upp­ and adjust the rules, conditions and practices handlingar av m yndigheter och offentliga före­ governing the participation in public procure­ tag och av privata företag som erhållit sär­ m ent contracts aw arded by public authorities skilda eller exklusiva rättigheter, så att fritt till­ and public undertakings, and by private un- träd e och öppenhet säkerställs och så att det dertakings which havé been granted special or inte förekom m er någon diskrim inering mellan exclusive rights, so as to ensure free access and möjliga leverantörer från de avtalsslutande transparency, and th at there is no discrimina- staterna. Full balans m ellan rättigheter och tion betw een potential suppliers from the skyldigheter m ellan de avtalsslutande staterna S tates to this A greem ent. A full balance of skall uppnås senast vid utgången av övergångs­ rights and obligations betw een the States P ar­ perioden.

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ties to this agreem ent shall be esbalished not 4. G em ensam m a kom m ittén skall, när så är later thån at th e end o f the transitional period. läm pligt, besluta om de praktiska åtgärderna 4. The Joint C om m ittee shall recom m end or för denna utveckling, däri bl.a. inbegripet om ­ agree, as appropriate, the practical modalities fattning och tidsplan sam t de regler som skall for this developm ent including, inter alia, tilläm pas. scope, tim etable and rules to be applied. 5. B erörda avtalsslutande p a rte r skall sträva 5. The States Parties to this A greem ent con- efter att ansluta sig till relevanta avtal som cerned shall endeavour to accede to the fram förhandlats inom ram en för Allm änna relevant A greem nents negotiated under the tull- och handelsavtalet. auspices o f th e G eneral A greem ent on Tariffs and Trade.

A rticle 17 A rtikel 17 Protection o f intellectual property S k y d d fö r immateriell äganderätt 1. T he States Parties to this A greem ent shall 1. D e avtalsslutande staterna skall ge och grant and ensure adequate, effective and non- säkerställa e tt fullgott, effektivt och icke­ discrim inatory protection of intellectual prop­ diskrim inerande skydd för de rättigheter som erty rights, including m easures for the enforce- h ö r till den im m ateriella äganderätten, inbe­ m ent of such rights against infringem ent gripet åtgärder för att dessa rättigheter skall thereof, counterfeiting and piracy. Particular kunna hävdas m ot intrång, förfalskning och obligations are contained in A nnex XI. olovlig kopiering. Särskilda skyldigheter är 2. T he States Parties to this agreem ent shall angivna i bilaga X I. not grant treatm ent less favourable to 2. D e avtalsslutande staterna skall, inom nationals o f each o ther in the field of intellec­ om rådet för im m ateriell äganderätt, inte ge en tual property thån th at accorded to nationals m indre fördelaktig behandling åt m edborgare o f any o th e r country, A ny advantage, favour, i annan avtalsslutande stat än den de ger åt provilege o r im m unity deriving from: m edborgare i någon annan stat. E n fördel, för­ (a) bilateral agreem ents in force for a State m ån, privilegium eller im m unitet som grundar Party to this A greem ent at the entry into force sig på: of this A greem ent as notified to the other a) bilaterala överenskom m elser som är States Parties by 1 January 1993, ikraft för en avtalsslutande stat vid d etta avtals (b) existing and future m ultilateral agree­ ik raftträdande och om vilka underrättelse m ents, including regional agreem ents on läm nats till de andra avtalsslutande staterna econom ic integration to which not all of the senast den 1 januari 1993, States Parties to this A greem ent are Parties, b) gällande och fram tida m ultilaterala över­ may be exem pted from this obligation, pro­ enskom m elser, däribland inbegripet regionala vided th at it does n ot constitute an arbitrary or överenskom m elser om ekonom iskt sam arbete unjustifiable discrim ination of nationals of the till vilka inte alla de avtalsslutande staterna är oth e r States Parties. anslutna, The provision of subparagraph (b) may be får undantas från denna skyldighet, om det subject to consultations and, if need be, to re- inte innbär en godtycklig eller oförsvarlig dis­ view upon request of any State Party to this krim inering av de andra avtalsslutande stater­ A greem ent with a view to take into account fu­ nas m edborgare. ture developm ents relating to economic integ­ Bestäm m elsen i (b) ovan kan bli förem ål för ration. sam råd och, om det är behövligt, översyn på 3. T\vo o r m ore States Parties to this A gree­ begäran av en avtalsslutande stat i syfte att ta m ent may conclude futher agreem ents exceed- hänsyn till den fram tida utvecklingen av den ing th e requirem ents of this A greem ent, pro- ekonom iska integrationen.

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vided th a t such agreem ents shall be open to all 3. Två eller flera avtalssutande stater får o th e r S tates Parties to this agreem ent on term s sluta ytterligare överenskom m elser som går equivalent to those under th e agreem ents and u töver kraven i d etta avtal, u nder förutsätt­ th a t they shall be ready to en ter into good faith ning att sådana överenskom m elser är öppna negotiations to this end. för alla de andra avtalsslutande staterna på villkor m otsvarande dem som gäller enligt överenskom m elserna och att de är beredda att m ed god vilja föra förhandlingar i d etta syfte.

A rticle 18 A rtikel 18 Rules o f com petition concerning undertakings Konkurrensregler rörande företag 1. T he following are incom patible with the 1. F öljande förfaranden är oförenliga med p ro p er functioning o f this A greem ent in so far en störningsfri tilläm pning av d etta avtal i den as they may affect trade betw een an EFTA m ån de kan p åverka handeln mellan en State and th e CSFR: E F T A -stat och Tjeckoslovakien: (a) all agreem ents betw een undertakings, a) avtal m ellan företag, beslut av företagsdecisions by associations of undertakings and sam m anslutningar och sam ordnade förfaran­ concerted practices betw een undertakings d en m ellan företag, vilka har till syfte eller which havé as their object o r effect th e preven­ följd att konkurrensen hindras, begränsas el­ tio n , restriction o r distortion of com petition; ler snedvrids, (b) abuse by one o r m ore undertakings of a b) m issbruk från ett eller flera företags sida dom inant position in the territories of the av en dom inerande ställning inom de avtalsslu­ S tates Parties to this A greem ent as a whole or tande staternas hela territorium eller en vä­ in a substantial part thereof. sentlig del därav. 2. A s from th e third year from the entry into 2. Från och m ed det tredje året från det att force of this A greem ent, the provisions of avtalet trä tt ikraft skall dessa bestäm m elser paragraph 1 shall also apply to the activities of också vara tilläm pliga på verksam heten hos of­ public undertakings, and undertakings for fentliga företag och företag som de avtalsslu­ which the Parties grant special o r exclusive tande staterna beviljar särskilda eller exklu­ rights, in so far as the application of these pro­ siva rättigheter i den mån tilläm pningen av visions does not obstruct th e perform ance, in dessa bestäm m elser inte rättsligt eller i prakti­ law o r in fact, o f the particular public tasks as- ken hin d rar att deras särskilda offentliga upp­ signed to them . gifter fullgörs. 3. If a S tate Party to this A greem ent con- 3. O m en avtalsslutande stat anser ett visst siders th a t a given practice is incom patible förfarande är oförenligt med bestäm m elserna with th e provisions of paragraphs 1 and 2 and i p u n k te rn a 1 och 2 och om förfarandet är eller if such practice causes o r threatens to cause h o ta r a tt vara till allvarligt men för den statens serious prejudice to the interest of th a t State intresse eller till m ateriell skada för den avtals­ Party o r m aterial injury to its dom estic indus- slutande statens inhem ska industri, får den av­ try, it m ay take appropriate m easures after talsslutande staten vidta lämpliga åtgärder ef­ consultations within the Joint C om m ittee or te r sam råd i G em ensam m a kom m ittén eller ef­ after thirty days following referral for such te r det att trettio dagar h ar förflutit från hänconsultation. sk ju tan d et till sådant sam råd.

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A rtid e 19 A rtikel 19 State aid Statsstöd 1. A ny aid granted by a State Party to this 1. Stöd som ges av en avtalsslutande stat el­ A greem ent o r through state resources in any ler genom statliga m edel i någon form och som form w hatsoever which distorts o r threatens to snedvrider eller h o ta r att snedvrida konkur­ distort com petition by favouring certain un- rensen genom att gynna vissa företag eller viss dertakings o r the production of certain goods produktion skall, i den mån det kan påverka shall, in so far as it may affect trade between handeln m ellan en EFTA -stat och Tjeckoslo­ an EFTA State and the C SFR , be incom- vakien, vara oförenligt med d etta avtal. patible with the p ro p er functioning of this 2. B edöm ningar av om e tt förfarande strider A greem ent. m ot p unkt 1 skall baseras på de kriterier som 2. A ny practises contrary to paragraph 1 anges i bilaga X II. should be assessed on the basis of the criteria 3. N är d et gäller tilläm pningen av bestäm ­ set out in A nnex XII. m elserna i punkt 1 och 2, förklarar de avtals­ 3. For the purpose of applying the provi­ slutande staterna att u nder de första fem åren sions o f paragraphs 1 and 2, the States Parties efter det att d etta avtal h ar trä tt i kraft skall to this A greem ent recognize that during the T jeckoslovakien betrak tas som ett om råde first five years after the entry into force of this med onorm alt låg levnadsstandard eller med A greem ent the C SFR shall be regarded as an hög arbetslöshet, vilket innebär att T jeckoslo­ area w here the standard of living is abnormally vakien får ge stöd på en högre nivå än EFTAlow or w here there is serious unem ploym ent, staterna enligt de kriterier som anges i bilaga implying th at th e CSFR may grant aid with a X II. G em ensam m a kom m ittén får, med hän­ higher intensity thån would be tolerated for syn till den ekonom iska situationen i T jecko­ EFT A States according to the criteria set out in slovakien, besluta om förlängning av tilläm p­ A nnex X II. The Joint C om m ittee may, taking ningen av denna bestäm m else. into account th e econom ic situation of the 4. D e avtalsslutande staterna skall säker­ C SFR , decide on prolongation of the applica- ställa insyn i fråga om offentliga stödåtgärder tion o f this provision. genom inform ationsutbyte på det sätt som 4. T he States Parties to this A greem ent shall fram går av bilaga X III. ensure transparency o f state aid m easures by 5. Om en avtalsslutande stat anser att ett exchanging inform ation as provided in A nnex visst förfarande är oförenligt med bestäm m el­ X III. serna i p unkt 1, får den vidta lämpliga åtgärder 5. If a State Party to this A greem ent con- m ot d etta förfarande, vilka inte får vara m era siders th at a given practice is incom patible om fattande än den skada som orsakats genom with the provisions o f paragraph 1, it may take förfarandet, på de villkor och på det sätt som appropriate m easures against this practice, fram går av artikel 25. which shall not be in excess o f the injury caused by the practice, u nder the conditions and in accordance with the procedures laid down in A rticle 25.

A rticle 20 A rtikel 20 D um ping D um pning If an EFTA State finds th at dum ping within Om en EFT A -stat anser att dum pning före­ the m eaning of A rticle VI of the G eneral kom m er i handeln med Tjeckoslovakien enligt agreem ent on Tariffs and Trade is taking place artikel VI i A llm änna tull- och handelsavtalet in trade with the C SFR , o r if the CSFR finds eller om Tjeckoslovakien anser att dumpning

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th at dum ping within this m eaning is taking enligt den näm nda artikeln förekom m er i han­ place in trade with an EFTA State, the State deln m ed en E FT A -stat, får den berörda av­ talsslutande staten vidta lämpliga m otåtgärder Party concerned may take appropriate measures against this practice in accordance with enligt avtalet angående tilläm pningen av arti­ the A greem ent on Im plem entation of Article kel V I i A llm änna tull- och handelsavtalet VI o f th e G eneral A greem ent on Tariffs and sam t enligt d et förfarande som fram går av arti­ Trade and with the procedure laid down in kel 25. A rticle 25.

A rticle 21 A rtikel 21 Em ergency action on imports o f particular Nödåtgärder vid im port av vissa varor products N är en vara im porteras i sådana ökade W here any product is being im ported in kvantiteter och på sådana villkor som förorsa­ such increased quantities and u nder such con- k ar eller h o ta r att förorsaka ditions as to cause, or th reaten to cause: a) allvarlig skada för inhem ska producenter (a) serious injury to dom estic producers of av liknande eller d irekt jäm förbara varor inom like o r directly com petitive products in the ter- den im porterande avtalsslutande statens om ­ ritory of th e im porting State Party to this råde, eller A greem en t, or b) allvarliga störningar i en sektor av nä­ (b) serious disturbances in any sector of the ringslivet eller svårigheter som kan yttra sig i econom y o r difficulties which could bring en allvarlig försäm ring av det ekonom iska lä­ about serious deterioriation in the economic get inom en viss region, situation o f a region, får den b erö rd a avtalsslutande staten vidta the S tate Party concerned may take appro­ läm pliga åtgärder på de villkor och enligt det priate m easures under the conditions and in förfarande som fram går av artikel 25. accordance with the procedure laid down in A rticle 25.

A rticle 22 A rtikel 22 Structural adjustment Strukturell anpassning 1. E xceptional m easures of lim ited duration 1. Särskilda åtgärder av begränsad varaktig­ which derogate from the provisions of Article het som avviker från bestäm m elserna i artikel 4 may be taken by the CSFR in the form of in­ 4 får vidtas av Tjeckoslovakien i form av en creased custom s duties. höjning av tullarna. 2. T hese m easures may only concern infant 2. D essa åtgärder får endast hänföra sig till industries, o r certain sectors undergoing re- nyetablerade industriföretag eller till vissa in­ structuring o r facing serious difficulties, par- d u strisektorer som är under om strukturering ticularly w here these diffculties produce im- eller som är u tsatta för allvarliga svårigheter, p o rtan t social problem s. särskilt där dessa svårigheter skapar avsevärda 3. C ustom s duties on im ports applicable in sociala problem . the C SFR to products originating tn the EFTA 3. Im porttullar, som tilläm pas i T jeckoslo­ States introduced by these m easures may not vakien på varor som har sitt ursprung i EFTAexceed 25% ad valorem and shall m aintain an stater och som införs genom dessa åtgärder, elem ent of preference for products originating får inte överstiga 25 procent av im portvärdet in the EFTA States. The total value of imports och skall innehålla ett m ått av preferens för va­ of the products which are subject to these ror som har sitt ursprung i E FTA -staterna. Det m easures may not exceed 15% of total imports totala värdet av im porten av de varor som är

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of industrial products from the EFTA States as u n derkastade dessa åtgärder får inte överstiga defined in A rtid e 2 during the last year for 15 procent av den totala im porten från EFTAwhich statistics are available. staterna av industrivaror, enligt definitionen i 4. T hese m easures shall be applied for a artikel 2, under det senaste år för vilket stati­ period not exceeding five years unless a longer stik finns tillgänglig. duration is authorized by the Joint Commit- 4. D essa åtgärder får tilläm pas u nder en pe­ tee. They shall cease to apply at the latest at riod av högst fem år, om inte G em ensam m a the expiration o f the transitional period. kom m ittén godkänner en längre period. D eras 5. N o such m easures can be introduced in tilläm pning skall upphöra senast vid över­ respect o f a product if m ore thån three years gångsperiodens utgång. havé elapsed since the elim ination o f all duties 5. S ådana åtgärder får inte införas för en and quantitative restrictions o r charges or vara om m er än tre år har gått sedan alla tull­ m easures having an equivalent effect concern- avgifter och kvantitativa restriktioner eller av­ ing th at product. gifter eller åtgärder med m otsvarande verkan 6. The C SFR shall inform the Joint Com- med avseende på denna vara har avskaffats. m ittee o f any exceptional m easures it intends 6. Tjeckoslovakien skall inform era G em en­ to take and, at the request o f the EFTA States, sam m a kom m ittén om varje särskild åtgärd consultations shall be held in the Joint Com- som man avser att vidta, och på begäran av m ittee on such m easures and the sectors to E FT A -staterna skall, innan åtgärderna införs which they apply before they are applied. överläggningar äga rum inom G em ensam m a W hen taking such m easures the CSFR shall kom m ittén om dessa åtgärder och om de sek­ provide the Joint C om m ittee with a schedule to rer som berörs av åtgärderna. N är T jecko­ för the elim ination o f the custom s duties intro­ slovakien vidtar sådana åtgärder, skall T jecko­ duced u nder this A rticle. This schedule shall slovakien läm na G em ensam m a kom m ittén en provide for a phasing out of these duties start- tidsplan för avskaffandet av de tullar som in­ ing at the latest two years after their introduc- förts med stöd av denna artikel. Tidsplanen tion, at equal annual rates. The Joint C om m it­ skall sikta på en stegvis avveckling av dessa tee may decide on a different schedule. tullar med början senast två år efter deras in­ förande. G em ensam m a kom m ittén kan fatta beslut om en avvikande tidsplan.

A rticle 23 A rtikel 23 Re-export and serious shortage Reexport och allvarliga bristsituationer W here com pliance with the provisions of N är uppfyllandet av bestäm m elserna i artik­ A rticles 7 and 9 leads to: larna 7 och 9 leder till (a) re-export tow ards a third country against a) reexport till ett tredje land m ot vilket den which the exporting State Party to this Agree- exporterande avtalsslutande staten, för varan m ent m aintains for the product concerned i fråga, upprätthåller kvantitativa exportre­ quantitative export restrictions, export striktioner, exporttullar eller åtgärder eller av­ duties o r m easures o r charges having equival­ gifter m ed m otsvarande verkan, eller ent effect; or b) en allvarlig bristsituation, eller hot (b) a serious shortage, o r th rea t thereof, of därom , för en vara av väsentlig betydelse för a p roduct essential to the exporting State Party den exporterande avtalsslutande staten, to this A greem ent; och när de ovan angivna förhållandena orsa­ and w here the situations referred to above kar eller sannolikt kan orsaka betydande svå­ give rise o r are likely to give rise to m ajor diffi- righeter för den exporterande avtalsslutande culties for the exporting State Party, that State staten, får denna vidta lämpliga åtgärder på de Party may take appropriate m easures under villkor och enligt det förfarande som framgår the conditions and in accordance with the av artikel 25. procedures laid down in A rticle 25.

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Balance o f paym ents difficulties Betalningsbalanssvårigheter 1. W here an EFTA State o r the CSFR is in 1. N är en E FT A -stat eller Tjeckoslovakien serious balance of paym ents difficulties, or h ar allvarliga svårigheter beträffande sin be­ u n d er im m inent th rea t thereof, the EFTA talningsbalans eller hotas av nära förestående S tate o r th e C SFR , as the case may be, may, svårigheter av d etta slag, får EFTA -staten el­ in accordance with the conditions established ler T jeckoslovakien, allt efter om ständighe­ u n d er th e G eneral A greem ent on Tariffs and tern a, i enlighet m ed villkoren i A llm änna tull- T rade, ado p t trad e restrictive m easures, which och handelsavtalet införa handelsbegränsande shall be o f lim ited duration and may not go åtgärder för en begränsad tid i den utsträck­ beyond w hat is necessary to rem edy the bal­ ning d etta krävs för att avhjälpa situationen ance o f paym ents situation. T he m easures vad gäller handelsbalansen. Å tgärderna skall shall be progressively relaxed as balance of gradvis avvecklas när villkoren för betalnings­ paym ents conditions im prove and they shall be balansen fö rbättras och avskaffas när om stän­ elim inated w hen conditions no longer justify digheterna inte längre m otiverar att de bibe­ this m aintenance. T he EFTA State or the hålls. E FT A -staten eller Tjeckoslovakien, allt C S FR , as th e case may be, shall inform the efter om ständigheterna, skall genast under­ o th e r States Parties to this A greem ent and the rä tta övriga avtalsslutande parter och G em en­ Joint C om m ittee forthw ith of their introduc- sam m a kom m ittén om införandet av åtgär­ tion an d , w henever practicable, o f a time d ern a och, när d etta är möjligt, om en tidsplan schedule for their removal. för deras avveckling. 2. T he States Parties to this A greem ent 2. D e avtalsslutande staterna skall em eller­ shall, nevertheless, endeavour to avoid the im- tid sträva efter a tt undvika att införa handels­ position of restrictive m easures for balance of begränsande åtgärder för ändam ål som rö r be­ paym ents purposes. talningsbalansen.

A rticle 25 A rtikel 25 Procedure fo r the application o f safeguard Förfarande fö r tillämpning av skyddsåtgärder measures 1. Innan förfarandet för tilläm pning av 1. B efore initiating the procedure for the skyddsåtgärder enligt följande punkter i application of safeguard m easures set out in denna artikel inleds, skall de avtalsslutande the following paragraphs of the present A rt­ statern a bem öda sig om att lösa alla tvister icle, the States Parties to this A greem ent shall m ellan sig genom direkt sam råd och inform era endeavour to solve any differences between de an d ra avtalsslutande staterna om detta. them through direct consultations, and inform 2. U tan att inverka på punkt 6 i denna arti­ the o th e r States Parties to this A greem ent kel skall en avtalsslutande stat som avser att thereof. tillgripa skyddsåtgärder om edelbart u nder­ 2. W ithout prejudice to paragraph 6 of the rä tta de andra avtalsslutande staterna och G e­ present A rticle, a State Party which considers m ensam m a kom m ittén om d etta sam t tillhan­ resorting to safeguard m easures shall pro- dahålla all relevant inform ation. Sam råd m el­ mptly notify the o ther States Parties and the lan de avtalsslutande staterna skall utan dröjs­ Joint C om m ittee thereof and supply all mål äga rum i G em ensam m a kom m ittén för relevant inform ation. C onsultations between att finna en ömsesidigt godtagbar lösning. the States Parties shall take place w ithout de- 3. a) Vad gäller artikel 19 skall de berörda lay in the Joint C om m ittee with a view to find- avtalsslutande staterna läm na G em ensam m a ing a com m only acceptable solution. kom m ittén allt nödvändigt bistånd för en un­ 3. (a) A s regards A rticle 19 the States Par- dersökning av saken och, där det är lämpligt,

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ties concerned shall give to the Joint Commit- undanröja det påtalade förfarandet. O m ifrå­ tee all the assistance required in order to ex- gavarande avtalsslutande stat inte undanröjt am ine the case and, w here appropriate, elim- det p åtalade förfarandet inom den av G em en­ inate the practice objected to. If the State sam m a kom m ittén utsatta tidsfristen, eller om party in question fails to put an end to the G em ensam m a kom m ittén inte lyckas med att practice objected to within the period fixed by åstadkom m a en överenskom m else inom tre t­ th e Joint C om m ittee o r if the Joint C om m ittee tio dagar från det att problem et hänskjutits till fails to reach an agreem ent after consultations, kom m ittén, får den berörda avtalsslutande o r after thirty days following referral for such staten vidta lämpliga åtgärder för att komma consultations, the State Party concerned may tillrätta m ed de svårigheter som följer av det adopt the ap propriate m easures to deal with påtalade förfarandet. the difficulties resulting from the practice in b) Vad gäller artiklarna 20, 21 och 23 skall question. G em ensam m a kom m ittén undersöka saken el­ (b) As regards A rticles 20, 21 and 23, the ler situationen och får fatta det nödvändiga be­ Joint C om m ittee shall exam ine the case or the slutet för att u n d an rö ja de svårigheter som ve­ situation and may take any decision needed to d erbörande avtalsslutande stat underrättat put an end to the difficulties notified by the om. O m det inom trettio dagar från det att State Party concerned. In the absence o f such a problem et hänskjutits till G em ensam m a kom ­ decision within thirty days of the m atter being m ittén inte h ar fattats något beslut, får den b e­ referred to the Joint C om m ittee, the State rörda avtalsslutande staten vidta de åtgärder Party concerned may adopt the measures som krävs för a tt rätta till situationen. necessary in order to rem edy the situation. c) Vad gäller artikel 31 skall den b erörda av­ (c) A s regards A rticle 31, the State Party talsslutande staten förse G em ensam m a kom ­ concerned shall supply the Joint Com m ittee m ittén med all relevant inform ation som be­ with all relevant inform ation required för a hövs för en grundlig utredning av situationen i thorough exam ination of the situation with a syfte att söka en gem ensam t godtagbar lös­ view to seeking a com monly acceptable solu­ ning. O m G em ensam m a kom m ittén miss­ tion. If the Joint C om m ittee fails to reach such lyckas m ed att nå en sådan lösning, eller om a solution or if a period of three months has tre m ånader har gått från dagen för underrät­ elapsed from the date of notification, the State telsen, får den berö rd a avtalsslutande staten Party concerned may take appropriate meas­ vidta lämpliga åtgärder. ures. 4. De avtalsslutande staterna och G em en­ 4. The safeguard m easures taken shall be sam m a kom m ittén skall om edelbart un d errät­ notified im m ediately to the States Parties to tas om de skyddsåtgärder som vidtagits. Å t­ this A greem ent and to the Joint Com m ittee. gärdernas om fattning och varaktighet av dessa They shall be restricted with regard to their ex­ skall begränsas till vad som är absolut nödvän­ tern and to their duration to what is strictly digt för att rätta till det förhållande som m oti­ necessary in o rder to rectify the situation giv- verade deras tilläm pning och skall inte gå u t­ ing rise to their application and shall not be in över den skada som orsakats av förfarandet el­ excess o f the injury caused by the practice or ler svårigheten ifråga. I första hand skall så­ the difficulty in question. Priority shall be dana åtgärder vidtas som m edför den minsta given to such m easures as will least disturb the störningen i tilläm pningen av avtalet. D e å t­ functioning o f the A greem ent. The measures gärder som Tjeckoslovakien vidtar m ot en åt­ taken by the CSFR against an action or an gärd eller en u n derlåtenhet från en EFTAomission o f an EFTA State may only affect the stats sida får endast påverka handeln med trade with that State. The m easures taken denna stat. De åtgärder som vidtas m ot en åt­ against an action or omission of the CSFR may gärd eller en u n derlåtenhet från Tjeckoslova­ be only taken by that or those EFTA States the kiens sida får endast vidtas av den eller de trade of which is affected by the said action or E FT A -stater vilkas handel berörs av näm nda omission. åtgärd eller underlåtenhet.

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5. T he safeguard m easures taken shall be 5. V idtagna skyddsåtgärder skall bli föremål the o b je ct o f regular consultations within the för regelbundna sam råd i G em ensam m a kom ­ Joint C om m ittee with a view to their relaxa- m ittén, i syfte att snarast m öjligt mildra och e r­ tion and substitution, as soon as possible, or sätta dem eller att upphäva dem när om stän­ abolition w hen conditions no longer justify digheterna inte längre m otiverar att de bibe­ th eir m aintenance. hålls. 6. W here exceptional circum stances requir- 6. N är exceptionella förhållanden, som krä­ ing im m ediate action m ake prior exam ination ver o m edelbart ingripande, gör en föregående im possible, the State Party concerned may, in undersökning om öjlig, får den berörda avtals­ th e cases of A rticles 20, 21 and 23 apply forth- slutande staten, i de situationer som avses i ar­ with th e precautionary and provisional maeas- tiklarna 20, 21 och 23, genast vidta de proviso­ ures strictly necessary to deal with the situ­ riska säkerhetsåtgärder som är absolut nöd­ ation. T he m easures shall be notified without vändiga för att rätta till situationen. U n d errät­ delay and consultations betw een the States telse om åtgärderna skall utan dröjsm ål ske, Parties to this A greem ent shall take place as och sam råd m ellan de avtalsslutande staterna soon as possible within the Joint C om m ittee. skall så snart som m öjligt äga rum i G em en­ sam m a kom m ittén.

A rticle 26 A rtikel 26 Security exceptions Undantag av säkerhetsskäl N othing in this A greem ent shall prevent a Ingenting i d etta avtal skall hindra en avtals­ S tate Party to this A greem ent from taking slutande stat från att vidta de åtgärder som den any m easures which it considers necessary: anser nödvändiga (a) to prevent th e disclosure of inform ation a) för a tt hindra att sådan inform ation avslö­ contrary to its essential security interests; jas som strider m ot dess väsentliga säkerhets- (b) for the protection of its essential security intressen, interests o r for the im plem entation of interna­ b) för att skydda sina väsentliga säkerhetsintional obligations o r national policies tressen eller för att uppfylla internationella (i) relating to the traffic in arm s, am m uni­ förpliktelser eller genom föra nationell politik, tion and im plem ents of war, provided i) som hänför sig till handel med vapen, th at such m easures do not im pair the am m unition och krigsm ateriel, förut­ conditions of com petition in respect of satt att sådana åtgärder inte skadar products not intended for specifically konkurrensvillkoren för varor som military purposes, and to such traffic in inte är avsedda speciellt för militära o th e r goods, m aterials and services as is ändam ål, och till sådan handel med carried on directly o r indirectly for the andra varor, m aterial och tjänster som purpose o f supplying a military estab- bedrivs direkt eller indirekt i syfte att lishm ent; or täcka behoven vid en m ilitär anlägg­ (ii) relating to the non-proliferation of bio- ning, eller logical and Chemical w eapons, nuclear ii) som hänför sig till förbud m ot sprid­ w eapons or o th e r nuclear explosive de- ning av biologiska och kem iska va­ vices; or pen, kärnvapen eller andra nukleära (iii) tak en in tim e of war o r o th e r serious in­ explosiva anordningar, eller ternational tension. iii) som vidtas i krigstid eller vid annan allvarlig internationell spänning.

2 - S Ö 1992:49

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A rticle 27 The Joint Committee G em ensam m a kom m ittén 1 .T h e im plem entation of this A greem ent 1. Tilläm pningen av d etta avtal skall överva­ shall be supervised and adm inistered by a Joint kas och adm inistreras av en gem ensam kom ­ C om m ittee. The work o f the Joint Com m ittee m itté. G em ensam m a kom m itténs arbete skall shall be coordinated with the Joint C om m ittee sam ordnas med arb e tet inom den gem en­ established under the G othenburg Declara- sam m a kom m itté som upprättats i enlighet tion. m ed G öteborgsdeklarationen. 2. F or the purpose of the proper imple­ 2. För att säkerställa en riktig tillämpning av m entation of the A greem ent, the States Par- avtalet skall de avtalsslutande staterna utbyta ties to this A greem ent shall exchange inform a­ inform ation och, på begäran av en avtalsslu­ tion and, at th e request of any State Party to tande stat, sam råda inom G em ensam m a kom ­ this A greem ent, shall hold consultations m ittén. K om m ittén skall se över m öjlighe­ within the Joint C om m ittee. The Joint Com ­ te rn a till fortsatt avveckling av handelshindren m ittee shall keep under review the possibility mellan E FT A -staterna och Tjeckoslovakien. of fu rth er rem oval o f the obstacles to trade be- 3. Kom m ittén får besluta i de fall som före­ tw een th e EFTA States and the CSFR. skrivs i d etta avtal. I andra frågor får kom m it­ 3. T he Joint C om m ittee may take decisions tén avge rekom m endationer. in the cases provided for in this A greem ent. O n o ther m atters the Joint C om m ittee may m ake recom m endations.

A rticle 28 A rtikel 28 Procedures o f the Joint Committee Gem ensam m a kom m itténs arbetsordning 1. For the proper im plem entation of this 1. För att säkerställa en riktig tilläm pning av A greem ent the Joint C om m ittee shall meet d etta avtal skall G em ensam m a kom m ittén w henever necessary but at least once a year. sam m anträda när det är nödvändigt, dock Each State Party to this A greem ent may re­ minst en gång om året. Varje avtalsslutande quest th at a m eeting be held. stat får begära att m öte hålls. 2. The Joint C om m ittee shall act by com- 2. K om m ittén skall uttala sig enhälligt. m on agreem ent. 3. Om en representant för en avtalsslutande 3. If a representative in the Joint Com m ittee stat har godtagit ett beslut i G em ensam m a of a State Party to this A greem ent has ac- kom m ittén med förbehåll för att de konstitu­ cepted a decision subject to the fulfilment of tionella kraven m åste uppfyllas, skall beslutet constitutional requirem ents, the decision shall träda i kraft, om inte något senare datum an­ en ter into force, if no later date is contained ges, den dag då parten m eddelar att förbehål­ therein, on the day the lifting of the reserva­ let hävts. tion is notified. 4. Vid tilläm pningen av d etta avtal skall G e­ 4. For the purpose of this A greem ent the m ensam m a kom m ittén anta sin arbetsordning, Joint C om m ittee shall adopt its rules of som bland annat skall innehålla bestäm m elser procedure which shall, inter alia, contain pro­ rörande sam m ankallande av m öten, val av visions for convening meetings and for the des- ordförande och dennes m andattid. ignation of the Chairm an and his term of O f­ 5. G em ensam m a kom m ittén får besluta att fice. upprätta de underkom m ittéer och arbetsgrup­ 5. The Joint C om m ittee may decide to set per som den anser nödvändiga för att biträda up such sub-com m ittees and working parties den vid fullgörandet av dess uppgifter. as it considers necessary to assist it in accomplishing its tasks.

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A rticle 29 A rtikel 29 Evolutionary clause Utvecklingsklausul 1. W here a S tate Party to this A greem ent 1. N är en avtalsslutande stat anser att det considers th at it would be useful in the inter­ skulle ligga i de avtalsslutande staternas eko­ ests o f the econom ies o f the States Parties to nom iers intresse att utveckla och fördjupa de this A greem ent to develop and deepen the re­ förbindelser som upprättas genom d etta avtal lations established by the A greem ent by ex- genom att utvidga dem till om råden som inte tending them to fields not covered thereby, it täcks av avtalet, skall den till de avtalsslutande shall subm it a reasoned request to the States staterna överläm na en begäran med angivande Parties to this A greem ent. T he States Parties av skäl. D e avtalsslutande staterna får uppdra to this A greem ent may instruct the Joint Com- åt G em ensam m a kom m ittén att pröva denna m ittee to exam ine this request and, w here ap- begäran och att, i förekom m ande fall, avge re­ pro p riate to m ake recom m endations to them , kom m endationer till dem , särskilt med tanke particularly with a view to opening negoti- på att inleda förhandlingar. ations. 2. De avtal som följer av det förfarande en­ 2. A greem ents resulting from the procedure ligt punkt 1 skall bli förem ål för ratifikation el­ referred to in paragraph 1 wiil be subject to ler g odkännande av de avtalsslutande staterna ratification o r approval by the States Parties to i enlighet m ed deras egna förfaranden. this A greem ent in accordance with their own procedures.

A rticle 30 A rtikel 30 Services and investment Tjänster och investeringar 1. T he States Parties to this A greem ent re- 1. De avtalsslutande staterna erkänner den cognize the growing im portance of certain ökande betydelsen av vissa om råden såsom areas, such as services and investm ents. In tjän ster och investeringar. I sin strävan att their efforts to gradually develop and broaden gradvis utveckla och bredda sitt sam arbete, their co-operation, in particular in the context särskilt inom ram en för europeisk integration, of E u ro p ean integration, they will co-operate kom m er de att sam arbeta i syfte att uppnå en with the aim o f achieving a gradual liberaliz- stegvis liberalisering och ett ömsesidigt öp p ­ ation and m utual opening of m arkets for nande av m arknader för investeringar och ut­ investm ents and trade in services, taking into byte av tjän ster och med hänsyn till relevant account relevant G A TT work. arbete inom GATT. 2. T he E FT A States and the C SFR will dis- 2. E F T A -staterna och Tjeckoslovakien cuss in the Joint C om m ittee this cooperation kom m er att i G em ensam m a kom m ittén disku­ with th e aim to develop and deepen their rela­ te ra d etta sam arbete för att utveckla och för­ tions u n d er the A greem ent. d ju p a sina förbindelser enligt avtalet.

A rticle 31 A rtikel 31 Fulfilm enl o f obligations Fullgörande av förpliktelser 1. T he States Parties to this A greem ent shall 1. D e avtalsslutande staterna skall vidta take all necessary m easures to ensure the nödvändiga åtgärder för att säkerställa att av­ achievem ent of the objectives of the A gree­ talets syften förverkligas och förpliktelserna m ent and the fulfilment of their obligations enligt avtalet fullgörs. u n d er the A greem ent.

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2. If an EFTA State considers th at the CSFR 2. O m en EFTA -stat anser att Tjeckoslova­ has, o r if the C SFR considers that an EFTA kien, eller om Tjeckoslovakien anser att en S tate has failed to fulfil an obligation under E FT A -stat, har försum m at att fullgöra en för­ this A greem ent, the State Party concerned pliktelse enligt d etta avtal, får den berörda av­ may take the appropriate m easures under the talsslutande staten vidta lämpliga åtgärder på conditions and in accordance with the de villkor och enligt det förfarande som fram ­ procedure laid down in A rticle 25. går av artikel 25.

A rticle 32 A rtikel 32 A nnexes and Protocols Bilagor och p rotokoll T he A nnexes and the Protocols to this B ilagorna och protokollen till d etta avtal u t­ A greem ent are an integral part of it. The Joint gör en integrerad del av detta. G em ensam m a C om m ittee may decide to am end the A n­ kom m ittén kan besluta om ändringar i bila­ nexes, and Protocols A and B. gorna och protokollen A och B.

A rticle 33 A rtikel 33 Trade relations governed by other Agreements Handelsförbindelser som regleras genom andra avtal 1. This A greem ent applies to trade relations betw een, on the one side, the individual EFTA 1. D etta avtal är tilläm pligt på handelsför­ States and, on the o th e r side, the CSFR, but bindelserna m ellan, å ena sidan, de enskilda not to the trade relations betw een individual E F T A -staterna och, å andra sidan, Tjeckoslo­ EFTA States, except if otherw ise provided for vakien, men inte på handelsförbindelserna in this A greem ent. mellan de enskilda E FT A -staterna, om inte 2. (a) The A greem ent between Finland and annat föreskrivs i d etta avtal. the CSFR on the Reciprocal Rem oval of Obs- 2. a) A vtalet mellan Finland och Tjeckoslo­ tacles to Trade, signed in Flelsinki on vakien om d et öm sesidiga borttagandet av 19uSeptem ber 1974, as am ended, (hereinafter handelshinder, undertecknat i Helsingfors den referred to as SF-CS A greem ent), shall remain 19 septem ber 1974, i dess ändrade lydelse (ne­ in force during a transitional period, by the dan kallat SF-CS-avtalet) skall förbli i kraft end o f which the m utual benefits accorded by under en övergångsperiod, vid vilkens slut de the SF-CS A greem ent to its Parties will havé ömsesidiga fördelar som enligt SF-CS-avtalet been fully substituted by the benefits provided beviljas dess p arte r skall ha ersatts till fullo av for by the present A greem ent. de fördelar som fastställs genom d etta avtal. A t th at stage the SF-CS A greem ent shall be I det skedet skall SF-CS-avtalet upphävas term inated by a joint decision of its Parties, genom en gem ensam förklaring av dess parter and the o th e r Parties to the present A gree­ och de övriga partern a i d etta avtal skall om e­ m ent shall be notified of this decision without delbart notifieras om d etta beslut. delay. (b) B estäm m elserna i artiklarna (b) T he provisions of A rticles 7, 9, 11, 12, 7, 9, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 13, 14, 15, 16, 17, 18, 19, 20, 22, 23, 29 and 2 2 ,2 3 ,2 9 , U tvecklingsklausul och 30, T jänster 30 o f the present A greem ent shall also apply, och investeringar m utatis m utandis, to trade betw een Finland i d e tta avtal skall äga m otsvarande tilläm p­ and the CSFR under the SF-CS A greem ent. ning på handeln mellan Finland och T jecko­ (c) Specific rules on the im plem entation of slovakien enligt SF-CS-avtalet. paragraphs 1 and 2(a) and (b) of this A rticle, c) specifika bestäm m elser om genom fö­ are contained in A nnex X IV to the present rande av p u nkterna 1 och 2(a) och (b) i denna A greem ent. artikel finns i bilaga X IV till d etta avtal.

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Custom s unions, free trade areas and frontier Tullunioner, frihandelsom råden och gränstra­ trade f i k This A greem ent shall not prevent the main- D etta avtal skall inte utgöra hinder mot att tenance o r establishm ent o f customs unions, tullunioner, frihandelsom råden eller överens­ free trad e areas o r arrangem ents for frontier kom m elser om gränstrafik bibehålls eller upp­ trade to th e extent that these do not negatively rättas, i den mån dessa inte negativt påverkar affect the trade regime and in particular the den ordning för handeln som avses i d etta avtal provisions concerning rules o f origin provided och särskilt reglerna rörande ursprung. for by this A greem ent.

A rticle 35 A rtikel 35 Territorial application Territoriell tillämpning This A greem ent shall apply to the territories D etta avtal skall tilläm pas på de avtalsslu­ of the S tates Parties to this A greem ent. tande staternas territorium .

A rticle 36 A rtikel 36 A m endm ents Ä ndringar A m endm ents to this A greem ent o ther thån A ndra ändringar i d etta avtal än sådana som those referred to in paragraph 3 of A rticle 27 näm ns i artikel 27 punkt 3 vilka godkänts av which are approved by the Joint C om inittee G em ensam m a kom m ittén, skall underställas shall be subm itted to the States Parties to this de avtalsslutande staterna för godkännande A greem ent for acceptance and shall en ter into och skall träd a i kraft om de godtagits av alla force if accepted by all the States Parties to this avtalsslutande stater. A nslutningsinstrum en­ A greem ent. T he instrum ents of acceptance tet skall d eponeras hos depositarien. shall be deposited with the Depositary.

A rticle 37 A rtikel 37 Accession Anslutning 1. A ny S tate, M em ber of the E uropean 1. Varje m edlem sstat i E uropeiska frihan- Free Trade Association, may accede to this delsorganisationen får ansluta sig till d etta av­ A greem ent, provided that the Joint Com mit- tal, u nder förutsättning att G em ensam m a tee decides to approve its accession, to be ne- kom m ittén beslutar att godkänna anslut­ gotiated betw een the acceding State and the ningen, som skall förhandlas fram mellan den States Parties concerned, on such term s and anslutande staten och de berörda avtalsslu­ conditions as may be set out in that decision. tande staterna på de villkor som anges i dess The instrum ent of accession shall be deposited beslut. A nslutningsinstrum entet skall depone­ with the D epositary. ras hos depositarien. 2. In relation to an acceding State, the 2. A vtalet skall vad gäller en anslutande stat A greem ent shall en ter into force on the first träd a i kraft första dagen i tredje m ånaden ef­ day o f the third m onth following the deposit of ter det att anslutningsinstrum entet depone­ its instrum ent o f accession. rats.

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A rticle 38 W ithdrawal and expiration Uppsägning och upphörande 1. Each S tate Party to this A greem ent may 1. V arje avtalsslutande stat kan säga upp w ithdraw therefrom by m eans of a w ritten no- d etta avtal genom en skriftlig notifikation till tification to the D epositary. The withdrawal depositarien. Uppsägningen träd e r i kraft sex shall take effect six m onths after the date on m ånader efter den dag då notifikationen m ot­ which the notification is received by the D e­ togs av depositarien. positary. 2. O m Tjeckoslovakien säger upp avtalet, 2. If th e C SFR withdraws, the A greem ent skall avtalet upphöra att gälla vid slutet av shall expire at the end of the notice period, and uppsägningsperioden, och om samtliga EFTAif all EFTA States w ithdraw it shall expire at stater säger upp d et, skall d et upphöra att gälla th e end o f the latest notice period. vid slutet av den senaste uppsägningsperio­ 3. A ny EFTA M em ber State which with­ den. draw s from the C onvention establishing the 3. En E FT A -stat som från träd e r konventio­ E u ro p ean F ree Trade Association shall ipso nen om up p rättan d et av E uropeiska frihan­ facto on the same day as the withdrawal takes delssam m anslutningen skall sam m a dag som effect cease to be a State Party to this A gree­ uppsägningen blir giltig upphöra att vara part m ent. till d etta avtal.

A rticle 39 A rtikel 39 Entry into force Ikraftträdande 1. This A greem ent shall en ter into force on 1. D etta avtal träd er i kraft den 1 juli 1992, 1 July 1992, provided th at all Signatory States förutsatt att samtliga signatärstater har depo­ havé deposited their instrum ents of ratifica- nerat sina ratifikations- eller anslutningsin­ tion o r acceptance with the Depositary. strum ent hos depositarien. 2. If this A greem ent has not entered into 2. O m avtalet inte har trä tt i kraft i enlighet force in accordance with the provisions of med bestäm m elserna i punkt 1 och förutsatt paragraph 1 and provided that the CSFR has att T jeckoslovakien har deponerat sitt ratifi­ deposited its instrum ent o f ratification o r ac­ kations- eller anslutningsinstrum ent, skall fö­ ceptance, representatives o f the Signatory reträd a re för de signatärstater som deponerat States having deposited such an instrum ent e tt sådant instrum ent sam m anträda på shall m eet on the initiative of the CSFR before Tjeckoslovakiens initiativ före den 31 augusti 31 A ugust 1992 and may decide when the 1992 och får besluta när avtalet skall träd a i A greem ent shall en ter into force in relation to kraft i förhållande till dessa stater. Så länge those States. A s long as no such decision has som något sådant beslut inte har fattats, skall been ta k en , a m eeting for the same purpose e tt m öte i sam m a syfte hållas på Tjeckoslova­ shall be held on th e initiative of the CSFR not kiens initiativ senast trettio dagar efter det att later thån thirty days after any further Signat­ en ytterligare signatärstat har deponerat sitt ory State has deposited its instrum ent. instrum ent. 3. In relation to a Signatory State depositing 3. F ör en signatärstat som deponerar sitt ra­ its instrum ent of ratification o r acceptance tifikations- eller anslutningsinstrum ent efter after the m eeting referred to in paragraph 2, det m öte som avses i punkt 2, träd er d etta av­ this A greem ent shall en ter into force on the tal i kraft första dagen i den andra m ånaden ef­ first day o f th e second m onth following the de- ter det att den deponerat sitt instrum ent men posit o f its instrum ent, but not before the date inte före den dag som beslutats i enlighet med decided upon in accordance with paragraph 2. punkt 2.

25

4. A ny Signatory State may already at the 4. V arje signatärstat får redan vid tidpunk­ tim e o f signature declare th a t, during an initial ten för u ndertecknandet förklara att den un­ phase, it shall apply the A greem ent provision- der inledningsskedet skall tilläm pa avtalet ally, if the A greem ent cannot en ter into force provisoriskt, om avtalet inte kan träda i kraft i in relation to th at State by 1 July 1992. förhållande till den staten den 1 juli 1992.

A rticle 40 A rtikel 40 Depositary Depositarie T he G overnm ent of Sweden, acting as D e­ Sveriges regering, som är depositarie för av­ positary, shall notify all States th at havé signed talet, skall notifiera samtliga stater som har or acceded to this A greem ent o f the deposit of undertecknat eller anslutit sig till d etta avtal any instrum ent o f ratification, acceptance or om deponering av ratifikations-, godtagandeaccession, th e entry into force of this A gree­ eller anslutningsinstrum ent, ikraftträdande av m ent, any o th e r act or notification relating to d e tta avtal, annan åtgärd eller notifikation this A greem ent o r o f its expiry. som rör d etta avtal eller dess upphörande. IN W ITN ESS W H E R E O F the undersigned T IL L B E S T Y R K A N D E H Ä R A V har un­ plenipotentiaries, being duly authorized derteck n ad e, därtill vederbörligen befullmäkth e re to , havé signed the present A greem ent. tigade om bud, undertecknat d etta avtal. D O N E at Prague, this 20,h day of March U P P R Ä T T A T I Prag den 20 m ars 1992 i ett 1992, in a single authentic copy in the English en d a autentiskt exem plar på engelska språket, language which shall be deposited with the vilket skall deponeras hos Sveriges regering. G overnm ent of Sweden. T he D epositary shall D epositarien skall sända bestyrkta kopior till transm it certified copies to all Signatory sam tliga signatärstater och avtalsslutande sta­ States, and States acceding to this A greem ent. ter.

26

ANNEX I

REFERRED TO IN SUB-PARAGRAPH fal 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 as

specified against each product.

HS Heading Excluded when

No. Description of Products imported into

35.01 Casein, caseinates and other

casein derivatives;

casein glues:

3501.10 - Casein Liechtenstein

Switzerland

ex 3501.90 - Other:

— ' Other thån casein glues Liechtenstein

Switzerland

35.02 Albumins (including concentrates

of two or more whey proteins,

containing by weight more thån

80% whey proteins, calculated on

the dry m a t ter), albuminates and

other albumin derivatives:

ex 3502.10 - Egg albumin:

— Other thån unfit, or to All EFTA

be rendered unfit, for States

human consumption

ex 3502.90 - other: All EFTA

— Milk albumin (lactalbumin), States

other thån unfit, or to be

rendered unfit, for human

consumption

27

35.05 Dextrins and other modified

starches (for example,

pregelatinised or esterified

starches); glues based on starches

or on dextrins or other modified

starches:

ex 3505.10 - Dextrins and other modified

starches:

- Excluding starch ethers and Austria

esters other thån those

soluble in water

3505.20 - Glues Austria

38.09 Finishing agents, dye carriers

to accelerate the dyeing or

fixing of dyestuffs and other

Products and preparatiöns (för

example, dressings and m o rdants),

of a kind used in the textile,

paper, leather or like Industries,

not elsewhere specified or

included:

3809.10 — With a basis of amylaceous Austria

substances

— Other:

ex 3809.91 — Of a kind used in the

textile or like industries:

Containing starch or Austria

Products derived from

starch

ex 3809.92 — Of a kind used in the

paper or like industries:

Containing starch or Austria

products derived from

starch

ex 3809.93 — Of a kind used in the leather

or like industries:

Containing starch or Austria

products derived from

starch

28

38.23 Prepared binders for foundry

moulds or cores; Chemical

products and preparatiöns 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:

ex 3823.10 - Prepared binders for foundry

moulds or cores:

— Based on starch or dextrin Austria

ex 3823.90 - Other:

— With a total content of Austria

sugar, starch, products

derived from starch or

products of headings Nos.

04 01 to 04 04 of 30% by weight

or more

45.01 Natura1 cork, raw or simply Austria

prepared; waste cork; crushed, leeland

granulated or ground cork Sweden

53.01 Flax, raw or processed but not Austria

spun; flax tow and waste Liechtenstein

(including yarn waste and Sweden

garnetted stock) Switzerland

53.02 True hemp (Cannabis sativa L.), Austria

raw or processed but not spun; Liechtenstein

tow and waste of true hemp Sweden

(including yarn waste and Switzerland

garnetted stock)

29

sorn avses i artikel 2 p unkt a)

Varor, enligt 25-97 kapitel i d et harm oniserade system et (H S ), för vilka d etta avtal inte gäller vid im port till de E FT A -stater såsom anges vid v a ije vara

TUlltaxenr/ Varuslag Undantagna vid HS nr import till 35.01 Kasern, kaseinater och andra kaseinderivat; kaseinlim:

3501.10 - kasein Liechtenstein Schweiz

ur 3501.90 - andra: Liechtenstein — - andra än kaseinlim Schweiz

35.02 Albuminer, albuminater och andra albuminderivat:

ur 3502.10 - äggalbumin: Alla EFTA-länder — annan än sädan otjänlig eller avsedd att göras otjänlig till människoföda

ur 3502.90 - andra slag: Alla EFTA-länder — - mjölkalbumin (laktalbumin), annan än så­ dan otjänlig eller avsedd att göras otjänlig till människoföda

35.05 Dextrin och annan modifierad stärkelse (t ex förklistrad eller förestrad stärkelse); lim och klister pä basis av stärkelse, dextrin eller an­ nan modifierad stärkelse:

ur 3505.10 - dextrin och annan modifierad stärkelse: — med undantag av stärkelseetrar och stär- Österrike kelseestrar, ej vattenlösliga

3505.20 - lim och klister Österrike

38.09 Appreturmedel, preparat för påskyndande av färgning eller för fixering av färgämnen samt andra produkter och preparat (t ex glättmedel och betmedel), av sådana slag som används inom textil-, pappers- eller läderindustrin eller inom liknande industrier, inte nämnda eller in­ begripna någon annanstans:

3809.10 - på basis av stärkelse eller stärkelseproduk­ Österrike ter

ur 3809.91 - andra slag: — av sådana slag som används inom textilin­ dustrin eller inom liknande industrier: innehållande stärkelse eller stärkelse- Österrike produkter

ur 3809.92 - - av sådana slag som används inom pappers­ industrin eller inom liknande industrier: innehållande stärkelse eller stärkelse- Österrike produkter

ur 3809.93 - - av sådana slag som används inom läderin­ dustrin eller inom liknande industrier:

30

Tblltaxenr/ Varuslag Undantagna vid HS nr import till innehållande stärkelse eller stärkelse­ österrike produkter

38.23 Beredda bindemedel för gjutformar eller gjutkärnor; kemiska produkter samt preparat från kemiska eller närstående industrier (inbegri­ pet sådana som består av blandningar av natur­ produkter), inte nämnda eller inbegripna nå­ gon annanstans; restprodukter från kemiska eller närstående industrier, inte nämnda eller inbegripna någon annanstans:

ur 3823.10 - beredda bindemedel för gjutformar eller gjutkämor: — på basis av stärkelse eller dextrin Österrike

ur 3823.90 - andra slag: — med ett sammanlagt innehåll av minst 30 österrike viktprocent socker, stärkelse, stärkelseprodukter eller produkter enligt nr 04.01-04.04

45.01 Naturkork, obearbetad eller enkelt förarbe­ österrike tad; korkavfall; krossad, granulerad eller ma­ Island len kork Sverige

53.01 Lin, oberett eller berett men inte spunnet; blå­ Österrike nor och avfall av lin (inbegripet gamavfall Liechtenstein samt rivet avfall och riven lump) Schweiz Sverige

53.02 Mjukhampa (Cannabis sativa L), oberedd el­ österrike ler beredd men inte spunnen; blånor och avfall Liechtenstein av mjukhampa (inbegripet gamavfall samt ri­ Schweiz vet avfall och riven lump) Sverige

31

PROTOCOL A

CPNCERUINC_gJK>DUCTS REFERRED TO IN SUB-PARAGRAPH ( b 1

PF ARTICLE- 2

Article 1

The provisions of the Agreement shall apply to the

Products listed in Table I.

A r t i g l t l

1. In order to take account of differences in the cost of

the agricultural rav materials incorporated in the goods

specified in the Tables referred to in this Article, the

Agreement does not preclude:

(i) the levying, upon import, of a variabla component

or fixed amount, or the application of internal

price compensation measures;

(ii) the application of measures adopted upon export.

2. The price compensation measures shall not exceed the

differences betveen the domestic price and the vorld märket

price of the agricultural rav materials incorporated lnto

the goods concerned. If, hovever, the domestic price of an

agricultural rav material in the country of origin is lovér

thån the vorld märket price, the importing country may take

this fact into account v hen calculating the compensatory

amounts.

3. For products listed in Tables II, III, IV, V and VI,

the respective EFTA State shall accord t o the CSFR the

concessions indicated in those Tables.

4. The treatment to be accorded by leeland is laid dovn

in Table VII. The customs duties are indicated in List 1

and the duties of a fiscal natura in List 2 of the Table,

leeland may, hovever, replace these duties vith other price

compensation measures in accordance v ith paragraphs 1 and 2

of this Article but any such action shall not result in a

treatment less favourable for the CSFR thån that accorded

by leeland to the European Economie Community.

32

5. For products listed in Table VIII the CSFR shall

accord to the EFTA States the concessions indicated in that

Table.

6. The CSFR shall inform the EFTA States at an early

stage of any decision to introduce a system of price

compensation to take account of differences in the cost of

agricultural products incorporated in the processed

products. 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.

A r tis lg -3

1. The EFTA States shall notify the CSFR and the CSFR

shall notify the EFTA States of all price compensation

measures applied under Article 2 of this Protocol.

2. The CSFR and the EFTA States shall inform each other

of all changes in the treatment accorded to the European

Economic Community.

Article 4

The EFTA States and the CSFR 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 Parties

and the European Economic Community in this field, the EFTA

States and the CSFR 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.

33

TABLE I TO PROTOCOL A

HS Heading

No. Descrlption of products

14.04 Vegetable products not elsewhere

• specified or included:

1404.20 - Cotton linters

15.16 Animal 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 1516.20 - Vegetable fats and oils and

their fractions:

- - Hydrogenated castor oil, so

called "opal-wax"

15.18 Animal or vegetable fats and

oils and their fractions,

boiled, oxidised, dehydrated,

sulphurised, blown, polymerised

by heat in vacuum or in inert

gas or otherwise chemically

modified, excluding those of

heading No. 1516; inedible

mixtures or preparations of

animal or vegetable fats or oils

or of fractions of different fats

or oils of this Chapter, not

elsewhere specified or included:

ex 1518.00 - Linoxyn

34

TABLE II TO PROTOCOL A

AUSTRIA

Products subject to special arrangement* to taka account of differences

in the cost of agricultural products incorporated therein.

H.S. Descrlotion of Products R ata P f DutY

Heading including Austrian Customs in % ad val. or in Schilling

No. tariff item Nos. per 100 kg

Basic Entry into After

Force One Year

2 3

0403 Buttermilk, curdled milk and

cream, yogurt, kephir and othar

fermented or acidifiad milk and

cream, whether or not concentratad

or containing added sugar or othar

sweetening matter or flavoured or

containing added fruit, nuts or

10 - Yogurt:

B - Other 13* + V.L. 6.5* + V.L. 0 + V.L.

90 - Other:

B - Other 13* + V.L. 6.5* + V.L. 0 + V.L.

1519 Industrial monocarboxylic fatty

acids; acid oils from refining;

industrial fatty alcohols FREE FREE FREE

1702 Other sugars, including chemically

pure lactose, maltose, glucose

and fructose, in solid form;

sugar syrups not containing added

flavouring or colouring matter;

artificiel honey, whether or not

mixed with natural honey; caramel:

50 - Chemically pure fructose 5* + V.L. 0 + V.L. 0 + V.L.

90 - Other, including invert sugar:

B - Maltose:

1 - Chemically pure FREE FREE FREE

35

H.S. Descriction of P r o d u c t s Basic Entry into After

Heading Force One Year

No. 1 2 3

1704 Sugar confectlonery (including

white chocolate), not containing

cocoa 13% + V.L. 6.5% + V.L. 0 + V.L.

1806 Chocolate and other food

preparations containing cocoa 12% + V.L. 6% + V.L. 0 + V.L.

1901 Halt extract; food preparatlons of

flour, meal, starch or nalt

extract, not containing cocoa

powder or containing cocoa powder

in a proportion by weight of

less thån 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 thån 10%, not elsewhere

specified or included:

10 - Preparations for infant use, put

up for retail sale:

A - Of flour, meal, starch or

malt extract, not containing

cocoa powder or containing

cocoa powder in a proportion

by weight of less thån 50 % 10% + V.L. 5% + V.L. 0 + V.L.

B - Of products of headings Nos.

04.01 to 04.04 13% + V.L. 6.5% + V.L. 0 +

2 0 - Mixes and doughs for the

preparation of bakers' wares of

heading No. 19.05:

A - Of flour, meal, starch or

malt extract, not containing

cocoa powder or containing

cocoa powder in a proportion

by weight of less thån 50 % 10% + V.L. 5% + V.L. 0 + V.L.

B - Of products of headings Nos.

04.01 to 04.04 13% + V.L. 6.5% + V.L. 0 + V.L.

- Other:

A - Malt extract 8% + V.L. 4% + V.L. 0 + V.L.

B - Other:

3 - S Ö 1992:49

36

H.S.

Heading

No. 1

1 - Of flour, meal, starch

or malt extract, not

contalning cocoa powder

or contalning cocoa

powder in a proportion

by veight of less thån

50 * 10% + V . L. 5% + V.L. 0 + V.L.

2 - Of products of headings

Nos. 04.01 to 04.04 13% + V.L. 6.5% + V.L. 0 + V.L.

1902 Pasta, whether or not cooked or

stuffed (vith meat or other

substances) or othervise prepared,

6uch as spaghetti, macaroni,

noodles, lasagne, gnocchi,

ravioli, canelloni; couscous,

whether or not prepared:

( 10 ) - Uncooked pasta, not stuffed or

otherwise prepared:

11 - Containing eggs 5% + V.L. 5% + V.L. 0 + V.L.

19 - Other 5% + V.L. 5% + V.L. 0 + V.L.

2 0 - Stuffed pasta, whether or not

cooked or otherwise prepared:

ex 20 - Stuffed pasta, whether

or not cooked or other­

wise prepared, except

stuffed pasta con­

taining more thån 20%

by weight of sausage,

meat, meat offal,

blood, fish or

crustaceans, molluscs

or other aquatic

invertebrates, or any

combination thereof 13% + V.L. 6.5% + V.L. 0 + V.L.

30 - Other pasta 13% + V.L. 6.5% + V.L. 0 + V.L.

40 - Couscous 5% + V.L. 5% + V.L. 0 + V.L.

1903 00 Tapioca and substitutes therefor

prepared from starch, in the form

of flakes, grains, pearls,

siftings or in similar forms 20% + V.L. 10% + V.L. 0 + V.L.

37

H.S.

After

Heading

One Year

No.

3

1904 Prepared foods obtalned by the

swe n i n g or roasting of cereals

or cerea1 products (for example,

corn flakes); cereals, other thån

maize (corn), in grain form,

pre-cooked or otherwise prepared;

10 - Prepared foods obtained by the

swelling or roasting of cereals

or cereal products 8% + V.L. 4» + V.L. 0 + V.L.

90 - Other 13% + V.L. 6.5» + V.L. 0 + V.L.

1905 Bread, pastry, cakes, biscuits

and other bakers' wares, whether

or not containing cocoa;

communion wafers, empty cachets of

a kind suitable för pharmaceutical

use, sealing wafers, rice paper

and similar products:

10 - Crispbread 11» + V.L. 5.5» + V.L. 0 + V.L.

2 0 - Gingerbread and the like 13» + V.L. 6.5» + V.L. 0 + V.L.

30 - Sweet biscuits; waffles and

wafers 13» + V.L. 6.5» + V.L. 0 + V.L.

40 - Rusks, toasted bread and

similar toasted products 11» + V.L. 5.5» + V.L. 0 + V.L.

90 - Other 12» + V.L. 6» + V.L. 0 -+- V.L.

2 1 0 1 Extracts, essences and concen-

trates, of coffee, tea or maté

and preparations with a basis of

these products or with a basis of

coffee, tea or maté; roasted

chicory and other roasted coffee

substitutes, and extracts,

essences and concentrates thereof:

10 - Extracts, essences and concen­

trates, 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:

38

H.S.

Heading

No. 1

1 - With a content of milk-

fat of 1.5% or vora by

welght or with a contant

of mille proteins of 2.5%

or more by weight or

with a sugar content of

5% or more by weight,

expressed as invart

sugar, or with a starch

content of 5% or mora by

weight 13% + V.L. 6.5% + V.L. 0 + V.L.

20 Extracts, essences and concen-

trates, of tea or maté, and

preparations with a basis of

these extracts, essences or

concentrates or with a basis of

tea or maté:

A - Preparations with basis of

tea or maté:

1 - With a content of milk-

fat 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 13% + V.L. 6.5% + V.L. 0 + V.L.

30 Roasted chicory and other

roasted coffee substitutes, and

extracts, essences and concen­

trates thereof:

B - Other 14% + V.L. 7% + V.L. 0 + V.L.

2 1 0 2 Yeasts (active or inactive);

other single-cell mlcro-organisms,

dead (but not including vaccines

of heading No. 3002); prepared

baking powders:

2 0 - Inactive yeasts; other single-

cell micro-organisms, dead:

A - Inactive yeasts FREE FREE FREE

2103 Sauces and preparations therefor;

mixed condiments and mixed season-

ings; mustard flour and meal and

prepared mustard:

39

H.S. DescriDtion of Droducts Basic Entry into

After

Heading Force

One Year

Ho. 1 2

3

10 - Soya sauce 25% 21% 13%

min. 430 min. 360 min.220

2 0 - Tomato ketchup and other tomato

sauces 25% 21% 13%

min. 430 min. 360 min.220

90 - Other:

A - Preparations for sauces

with a basis of flour, meal

starch of malt extract 10% + V.L. 5% + V.L. 0 + V.L.

B - Other 25% 21% 13%

min. 430 min. 360 min.220

2104 Soups and bröths and preparations

therefor; homogenised composite

food preparations:

10 - Soups and bröths and

preparations therefor 25% 18% 6 %

min. 450 min. 330 min.110

2 0 - Homogenised composite food

preparations:

B - Other 25% 18% 6%

min. 450 min. 330 min.110

2105 00 lee cream and other edible ice,

whether or not containing cocoa 13% + V.L. 6.5% + V.L. 0 + V.L.

2106 Food preparations not elsewhere

specified or included:

10 - Protein concentrates and

textured protein substances:

ex 10 - With a content of milk-

fat 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 6tarch

content of 5% or more

by weight 13% + V.L. 6.5% + V.L. 0 + V.L.

40

H.S. DescriDtion of Droducts Basic Entry into After

Heading Force One Year

No. 1 2 3

90 - other:

B - Othar:

1 - With a contant of nilk-

fat of 1.5 % or Bore by

weight or with a contant

of Bilk proteins of

2.5% or mora by weight

or with a sugar content

of 5% or nore by weight,

expressed as invert

sugar, or with a starch

content of 5% or nora by

weight 13% + V.L. 6.5% + V.L. 0 + V.L.

2 - other:

b - Other:

1 - Hydrolysates of

proteins and

autolysates yeast 32% 26% 14%

nin. 300 nin. 240 nin.130

2202 Waters, including nineral waters

and aerated waters, containing

added sugar or other sweetening

natter or flavoured, and other

non-alcoholic beverages, not

including fruit or vegetable

juices of heading No. 2009:

10 - Waters, including nineral waters

and aerated waters, containing

added sugar or other sweetening

natter or flavoured:

A - Containing added sugar 8% + V.L. 4% + V.L. 0 + V.L.

B - Other 25% 12.5% FREE

90 - Other:

A - Of products of heading

NO. 0401, 0402 or 0404 8% + V.L. 4% + V.L. 0 + V.L.

B - Other:

1 - Containing added sugar 8% + V.L. 4% + V.L. 0 + V.L.

2 - Other 25% 12.5% FREE

2203 00 Beer nade fron nalt 10% + V.L. 5% + V.L. 0 + V.L.

2905 Acyclic alcohols and their halo-

genated, sulphonated, nitrated or

nitrosated derivatives:

41

H.S. DescriDtion of Droducts Basic Entry into

After

Heading Force One Year

No. 1 2

3

(40) - Other polyhydric alcohols:

43 — Hannitol FREE FREE

FREE

44 — D-glucitol (sorbitol) FREE FREE FREE

2915 Saturated acyclic monocarboxylic

aclds and thelr anhydrides,

hälldes, peroxides and peroxy-

acids; thelr halogenated,

sulphonated, nitrated or

nltrosated derivatives:

(10) - Formic acid, its salts and

esters:

13 — Esters of formic acid:

ex 13 - Esters of mannitol or

D-glucitol (sorbitol) FREE FREE FREE

(30) - Esters of acetic acid:

39 — Other

B - Other:

ex B - Esters of mannitol

or D-glucitol

(sorbitol) FREE FREE FREE

90 - Other:

ex 90 - Esters of mannitol or

D-glucitol (sorbitol) FREE FREE FREE

2916 Unsaturated acyclic monocarboxylic

acids, cyclic monocarboxylic

acids, their anhydrides, halides,

peroxides and peroxyacids; their

halogenated, sulphonated, nitrated

or nitrosated derivatives:

(10) - Unsaturated acyclic mono­

carboxylic acids, their

anhydrides, halides, peroxides,

peroxyacids and their

derivatives:

19 — Other:

ex 19 - Esters of mannitol or

D-glucitol (sorbitol) FREE FREE FREE

2917 Polycarboxylic acids, their

anhydrides, halides, peroxides

and peroxyacids; their halo­

genated, sulphonated, nitrated or

nitrosated derivatives:

42

H.S. D e s k rip tio n o f P ro d u c ts Basic

Heading

No. 1

(10) - Acyclic polycarboxylic acids,

thelr anhydrides, hälldes,

peroxides, peroxyacids and their

derivatives:

19 -- Other:

ex 19 - Itaconic acid, its

salts and esters FREE FREE FREE

2918 Carboxylic aclds vith additional

oxygen function and their

anhydrides, halides, peroxides

and peroxyacids; their

halogenated, sulphonated,

nitrated or nitrosated

derivatives:

(10) - Carboxylic acids vith alcohol

function but vithout other

oxygen function, their

anhydrides, halides, peroxides,

peroxyacids and their

derivatives:

11 — Lactic acid, its salts and

esters 6 t FREE FREE

14 — Citric acid 14% FREE FREE

15 — Salts and esters of citric acid FREE FREE FREE

19 — Other:

ex 19 - Glyceric acid, glycolic

acid, saccharic acid,

isosaccharic acid and

heptasaccharic acid;

their salts and esters FREE FREE FREE

2932 Heterocyclic compounds vith oxygen

hetero-atom(s) only:

(10) - Compounds containing an unfused

furan ring (vhether or not

hydrogenated) in the structure:

19 — Other:

ex 19 - Anhydrous mannitol and

D-glucitol (sorbitol)

compounds, excluding

maltol and isomaltol FREE FREE FREE

90 - Other:

43

H.S. Descriotion of »roducts Basic Entry into After

Heeding Force One Year

No. 1 2 3

•x 90 - Anhydrous mannitol and

D-glucitol (sorbitol)

compounds, excluding

naltol and isomaltol FREE FREE FREE

ex 90 - alpha-Methylglucoside FREE FREE FREE

2940 00 Sugars, chemically pure, other

thån sucrose, lactose, maltose,

glucose and fructose; sugar

ethers and sugar esters, and their

salts, other thån products of

heading No. 2937, 2938 or 2939:

ex - Sorbose, its salts and esters FREE FREE FRF"

2941 Antibiotics:

10 - Penicillins and their

derivatives with a penicillanic

acid structure; salts thereof 9% FREE FREE

3001 Glands and other organs of organo-

therapeutic uses, dried, whether

or not powdered; extracts of

glands or other organs or of

their secretions for organo-

therapeutic 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% 8 % 8 %

3501 Casein, caseinates and other

casein derivatives; casein glues 10% + V.L. 5» + V.L. 0 + V.L.

3505 Dextrins and other modified

starches (for example, pre-

gelatinised or esterified

starches); glues based on

starches, or on dextrins or other

modified starches:

10 - Dextrins and other modified

starches:

44

H.S. Descriotion of Droducts Basic Entry into

Heading Force

No. 1 2

A - Starch ether* and esters:

2 - Other 8% 8% 8 %

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:

10 - 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 of

resin emulsions 10.4% FREE FREE

(90) - Other:

99 — Other:

ex 99 - With a basis of sodium

silicate emulsion or of

resin emulsions 9.5% FREE FREE

3507 Enzymes; prepared enzymes not

elsewhere specified or included:

90 - Other:

A - Prepared enzymes, containing

foodstuffs:

1 - With a content of milk-

fat 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 13% + V.L. 6.5% + V.L. 0 + V.L.

3823 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

45

H.S. DescriDtion of Droducts Basic Entry into After

Heading Force

One Year

No. 1 2

3

specified or included; residual

Products of the Chemical or allied

Industries, not elsewhere

specified or included:

10 - Prepared binders for foundry

moulds or cores:

C - Other 8% 8% 8%

90 - Other:

ex B - Products of sorbitol

cracking 8% 8» 8%

3911 Petroleum resins, coumarone-indene

resins, polyterpenes, poly-

sulphides, polysulphones and

other products specified in Note 3

to this Chapter, not elsewhere

specified or included, in primary

forms:

10 - Petroleum resins, coumarone,

indene or coumarone-indene

resins and polyterpenes:

ex 10 - Adhesives with a basis

of emulsions of this

subheading FREE FREE FREE

90 - Other:

ex 90 - Adhesives with a basis

of emulsions of this

subheading FREE FREE FREE

3913 Natural polymers (for example,

alginic acid) and modified natural

polymers (for example, hardened

proteins, Chemical derivatives of

natural rubber), not elsewhere

6pecified or included, in primary

forms:

90 - Other:

ex 90 - Dextran 6% 6% 61

ex 90 - Other thån hardened

proteins or Chemical

derivatives of natural

rubber 8» 81 8%

46

TABLE III TO PROTOCOL A

FINLAND

HS-Heiding PsggriBtion ef produs.ts Rate of

No. Dutvni

0403 Buttermilk, curdled silk and cream,

yogurt, kephir and other fermented or

acidified silk and cream, whether or

not concentrated or contalning added

sugar or other sweetening matter or

flavoured or contalning added fruit,

nuts or cocoa:

0403 10 - Yogurt:

ex 10 — Flavoured or containing added fruit,

nuts or cocoa vc

0403 90 - Other:

ex 90 — Flavoured or containing added fruit,

nuts or cocoa V C

0710 Vegetables (uncooked or cooked by steaming

or boiling in w a t e r ) , frozen:

0710 40 - Sveet corn (Zea mays var. saccharata) vc

0711 Vegetables provisionally preserved (for

example, by sulphur dioxide gas, in brine,

in sulphur water or in other preservative

S o l u t i o n s ) , but unsuitable in that state

för immediate consumption:

0711 90 - Other vegetables; mixtures of

vegetables:

ex 90 — Sveet corn (Zea mays var. saccharata) vc

1 vc « v a r i o b le cowponent

47

Rate of

Dutyd)

1519 Industrial monocarboxylic fatty acids;

acid oils from refining; industrial fatty

alcohols:

- Industrial monocarboxylic fatty acids;

acid oils from refining

1519 13 — Tall oil fatty acids FREE

1702 Other sugars, including chemically pure

lactose, maltose, glucose and fructose,

in solid form; sugar syrups not containing

added flavouring or colouring matter;

artificial honey, whether or not mixed

with natural honey; caramel:

1702 50 - Chemically pure fructose

v c

1702 90 - Other, including invert sugar:

ex 90 - Chemically pure maltose FREE

1704 Sugar confectionery (including white

chocolate), not containing cocoa vc

1806 Chocolate and other food preparations

containing cocoa vc

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 thån 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 thån 10 %,

not elsewhere specified or included:

1901 10 — Preparations for infant use, put up for

retail sale:

— Preparations of goods of heading

Nos 0401 to 0404 vc

— Other 0.50mk/kg+vc

1901 20 — Mixes and doughs for the preparation of

bakers' wares of heading No. 1905:

— Preparations of goods of heading

Nos 0401 to 0404 vc

— Other 0.50mk/kg+vc

48

HS Hendine?

No.

1901 90 — other:

— Halt extract v c

— Preparation of goode of heading

Noa 0401 to 0404 v c

— Other 0.50mk/kg+vc

1902 Pasta, whether or not cooked or stuffed

(with neat or other substances} or

othervise prepared, such as spaghetti,

noodles, lasagne, gnocchi, ravioli,

cannelloni; couscous, whether or not

prepared:

- Uncooked pasta, not stuffed or otherwise

p r e p a r e d :

1902 11 - Containing eggs 0.50mk/kg+vc

1902 19 - Other 0.50mk/kg+vc

1902 20 - Stuffed pasta, whether or not cooked or

otherwise prepared:

ex 20 - Other thån produets containing nore

thån 20% by weight of sausages, meat,

neat offal, blood, fish, crustaceans,

nolluscs or other aquatic invertebrates

or any combination thereof vc

1902 30 - other pasta vc

1902 40 - Couscous 0.50mk/kg+vc

1903 Tapioca and substitutes therefor prepared

fron starch, in the forn of flakes,

grains, pearls, siftings or in sinilar

forns FREE

1904 Prepared foods obtained by the swelling or

roasting of cereals or cereal produets

(for exanple, corn flakes); cereals,

other thån naize (corn), in grain forn,

precooked or otherwise prepared vc

1905 Bread, pastry, cakes, biscuits and other

bakers' wares, whether or not containing

cocoa; comnunion wafers, enpty cachets of

a kind suitable for pharnaceutical use,

sealing wafers, rice paper and sinilar

p r o d u e t s :

49

Rate Pf

D utvd)

1905 20 - Gingerbread and the like v c

1905 30 - Sveet biscuits; vaffles and vaters

v c

1905 40 - Rusks, toasted bread and similar toasted

Products vc

1905 90 - Other:

— Gluten bread and unleavened bread

(matzos) vc

— Other bread, not containing added

honey, eggs, cheese or fruit, and

containing by veight in the dry matter

state not more thån 5 % of sugar and

not more thån 5 % of fat 0.45mk/kg+vc

— Communion vafers, empty cachets of a

kind suitable for pharmaceutical use,

sealing vafers, rice paper and similar

Products FREE

— Other vc

2 0 0 1 Vegetables, fruit, nuts and other edible

parts of plants, prepared or preserved by

vinegar or acetic acid:

2001 90 - Other:

ex 90 — Sveet corn (fea asys var. saccharata) vc

2004 Other vegetables prepared or preserved

othervise thån by vinegar or acetic acid,

frozen:

2004 10 - Potatoes:

ex 10 — In the form of flour, meal or flakes 0.50mk/kg+vc

2004 90 - Other vegetables and mixtures of

v e g e t a b l e s :

ex 90 — Sveet corn (fea mays var. saccharata) vc

2005 Other vegetables prepared or preserved

othervise thån by vinegar or acetic acid,

not frozen:

2005 20 - Potatoes:

ex 20 - In the form of flour, meal or flakes 0.50mk/kg+vc

2005 80 - Sveet corn (fea mays var. saccharata) vc

50

HS H e a rin g N O .

2008 Fruit, nuts end other edible parts of

plants, othervise prepared or preserved,

vhether or not containing added sugar or

other sveetening »atter or splrit, not

elsewhere specified or included:

— Nuts, ground-nuts and other seeds,

vhether or not mixed together:

2008 11 — Ground-nuts:

• X 11 — Peanut butter v c

2008 19 — Other, including mixtures:

ex 19 — - Preparatlons based on cereal seeds v c

— Other, Including mixtures other thån

those of subheading 2008 19:

2008 99 — Other:

ex 99 Maize (corn) other thån sveet corn

Zea mays var. saccharata ) , not

containing added spirit or sugar vc

2 1 0 1 Extracts, essences and concentrates, of

coffee, tea or maté and preparations vith

a basis of these products or vith a basis

of coffee, tea or maté; roasted chicory

and other roasted coffee substitutes, and

extracts, essences and concentrates

t h e r e o f :

2 1 0 1 10 - Extracts, essences and concentrates, of

coffee, and preparations vith a basis of

these extracts, essences or concentrates

or vith a basis of coffee:

ex 10 — Preparations vith a basis of coffee vc

2101 20 - Extracts, essences and concentrates, of

tea or maté, and preparations vith a

basis of these extracts, essences or

concentrates or vith a basis of tea or

maté:

ex 20 — Preparations vith a basis of tea or

maté

2101 30 - Roasted chicory and other roasted coffee

substitutes, and extracts, essences and

concentrates thereof:

ex 30 — Roasted coffee substitutes (excluding

roasted chicory), and extracts,

essences and concentrates thereof FREE

51

HS Heading Rate of

Ko. D utvQ)

2 1 0 2 Yeasts (actlve or inactive); other single-

cell micro-organisms, dead (but not

including vaccines of heading Ko. 3002);

prepared baking powders:

2 1 0 2 2 0 - Inactive yeasts; other single-cell

micro organisms, dead:

ex 20 — Inactive yeasts FREE

2103 Sauces and preparations therefor; mixed

condiments and mixed seasonings; mustard

flour and meal and prepared mustard:

2103 10 - Soya sauce v c

2103 20 - Tomato ketchup and other tomato sauces v c

2103 90 - Other:

ex 90 - Other (excluding liquid mango chutney) vc

2104 Soups and bröths and preparations

therefor; homogenized composite food

preparations:

2104 10 - Soups and bröths and preparations

therefor vc

2105 lee cream and other edible ice, whether

or not containing cocoa:

- lee cream containing fat 1 mk/kg+vc

- Other vc

2106 Food preparations not elsewhere specified

or included:

2106 10 - Protein concentrates and textured

protein substances

2106 90 - Other:

ex 90 - Other (excluding fat emulsions and

similar preparations containing more

thån 15 % by veight of milkfats and

sugar syrups containing added

flavouring or colouring matter) vc

4 —SÖ 1992:49

52

H5_Headln3

N O .

2 2 0 2 Waters, including mineral vaters and

aerated vaters, containing added sugar or

other sveetening matter or flavoured, and

other non-alcoholic beverages, not includ­

ing fruit or vegetable juices of heading

No. 2009:

2 2 0 2 1 0 — Waters, including mineral waters and

aerated vaters, containing added sugar

or other sveetening matter or

flavoured:

ex 10 — Containing sugar (sucrose or invert

sugar) v c

2202 90 — other:

ex 90 — Containing milk or milkfats v c

— Other:

ex 90 Containing sugar (sucrose or invert

sugar) vc

2203 Beer made from malt vc

2205 Vermouth and other vine of fresh grapes

flavoured with plants or aromatic

substances FREE

2208 Undenatured ethyl alcohol of an alcoholic

strength by volume of less thån 80 % vol;

spirits, liqueurs and other spirituous

beverages; compound alcoholic preparations

of a kind used for the manufacture of

beverages:

2208 90 - Other:

ex 90 — Liqueurs, bitters, punch and other

6imilar spirituous beverages containing

eggs or egg yolks and/or sugar (sucrose

or invert sugar) vc

2905 Acyclic alcohols and their halogenated,

sulphonated, nitrated or nitrosated

derivatives:

— Other polyhydric alcohols:

2905 43 — Mannitol vc

2905 44 — D-glucitol (sorbitol) vc

53

Rate of

D u tv Q)

2915 Saturoted acyclic monocarboxylic acids

and their anhydrides, hälldes, peroxides

and peroxyacids; their halogenated,

sulphonated, nitrated or nitrosated

derivates:

- Formic acid, its salts and esters:

2915 13 — Esters of formic acid;

ex 13 Esters vith mannitol or sorbitol FREE

- Esters of acetic acid:

2915 39 — Other:

ex 39 Esters with mannitol or sorbitol FREE

2915 90 - Other:

ex 90 — Esters with mannitol or sorbitol FREE

2916 Unsaturated acyclic monocarboxylic acids,

cyclic mono-carboxylic acids, their

anhydrides, halides, peroxides and

peroxyacids; their halogenated, s u l ­

phonated, nitrated or nitrosated

derivatives:

- Unsaturated acyclic monocarboxylic

acids, their anhydrides, halides,

peroxides,peroxyacids and their

derivatives:

2916 19 — Other:

ex 19 Esters w ith mannitol or sorbitol FREE

2917 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:

2917 19 — Other:

ex 19 - — 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,

54

HS Headlnq

No.

peroxyacids and their derivatives:

2918 11 — Lactic acid, its salts and esters FREE

2918 14 — Citric acid FREE

2918 15 — Salts and esters of citric acid FREE

2918 19 — Other:

Glyceric acid, glycolic acid,

saccharic acid, isosaccharic acid,

heptasaccharic acid,' their salts and

esters FREE

2932 Heterocyclic compounds with oxygen hetero-

atom(s) only:

— Compounds containing an unfused furan

ring (whether or not hydrogenated) in

the structure:

2932 19 — Other:

ex 19 Anhydrous mannitol and sorbitol

compounds, excluding maltol and

isomaltol FREE

2932 90 — Other:

ex 90 — Alfa-Methylglucosides FREE

ex 9 0 — Anhydrous mannitol and sorbitol

compounds, excluding maltol and

isomaltol FREE

2940 Sugars, chemically pure, other thån

sucrose, lactose, maltose, glucose and

fructose; sugar ethers and sugar esters,

and their salts, other thån products of

heading No. 2937, 2938 or 2939:

ex 2940 - sorbose, its salts and esters FREE

2941 Antibiotics:

2941 10 - Penicillins and their derivatives with a

penicillanic acid structure; salts

thereof FREE

3001 Glands and other organs for organo-

therapeutic uses, dried, whether or not

powdered; extracts of glands or other

organs or of their secretions for organo-

therapeutic uses; heparin and its salts;

other human or animal substances prepared

for therapeutic or prophylactic uses, not

elsewhere specified or included:

55

HS Headina Rate of

USU. D utvH)

3001 90 - Other:

— Heparin and its salts FREE

3501 Casein, caseinates and other casein

derivatives; casein glues:

3501 10 - Casein FREE

3501 90 - Other:

- Caseinates and other casein derivatives 25% with a

min. of

0.30mk/kg+vc

— Casein glues FREE

3505 Dextrins and other modified starches (for

example, pregelatinized or esterified

sta r c h e s ) ; glues based on starches, or on

dextrins or other modified starches FREE

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 10 - 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 of resin emulsions FREE

- Other:

3506 99 — Other:

ex 99 With a basis of sodium silicate

emulsion or of resin emulsions FREE

3507 Enzymes; prepared enzymes not elsewhere

specified or included:

3507 90 - Other:

ex 90 — Prepared enzymes containing foodstuffs v c

3809 Finishing agents, dye carriers to

accelerate the dyeing or fixing of

dyestuffs and other products and prep-

arations (for example, dressings and

56

HS Heading

Ko.

m o r d a n t s ) , 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 FREE

— Other:

3809 91 — Of a kind used in the textile or like

idustries:

ex 91 Containing starch or products derived

from starch FREE

3809 92 — Of a kind used in the paper or like

industries:

ex 92 Containing starch or products derived

from starch FREE

3809 93 — Of a kind used in the leather or like

industries:

ex 93 Containing starch or products derived

from starch FREE

3823 Prepared binders for foundry moulds or

cores; Chemical products and preparations

of the Chemical or allied industries

(including those consisting of mixtures

of natural p r o ducts), not elsewhere

specified or included; residual products

of the Chemical or allied industries, not

elsewhere specified or included:

3823 10 - Prepared binders for foundry moulds or

cores:

ex 10 — Based on synthetic resins FREE

3823 60 - Sorbitol other thån that of subheading

2905 44 FREE

3823 90 - Other:

ex 90 — Crude calcium citrate FREE

ex 90 — Products of sorbitol cracking FREE

3911 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:

3911 10 - Petroleum resins, coumarone, indene or

coumarone-indene resins and p o l y ­

terpenes:

ex 10 — Adhesives with a basis of resin

emulsions FREE

57

Hg H a f ling Rate of N o. DutvQ>

3913 Naturel polymers (for example, alginic

acid) and modified natural polymers (for

example hardened proteins, Chemical

derivatives of natural rub b e r ) , not

elsewhere specified or included, in

primary forms:

3913 90 - Other:

ex 90 — Other (excluding hardened proteins and

Chemical derivatives of natural rubber) FREE

58

TA BLE IV TO P R OTOCOL A

NPFWAY.

H$ heading Description o f P ro d u cts Rgte p f P u t Y ( >

No.

04.03 ButtermllK. curdled w ilk and crearc.

yoourt. keohlr and other fermented or

acidif ied milk and cream. whether or

not coricentrated or containing added

sugar or other sweetening matter, .pr

flavoured or containing added fruit,

nuts or cocoa;

— Yogurt:

1 0 . 2 — Containing added fruit, nuts or

berries V C + 0,50

ex 10.9 — Other:

Flavoured or containing cocoa VC

ex 90.0 — Other:

— Flavoured or containing cocoa VC

— Containing added fruit, nuts or

berries V C + 0,50

07.10 Veoetables funcooked or cooked bv

stegring p r .bpi l i ng jn wjiter),

f r o z e n :

40.0 - Sweet corn (Zea mays var;

saccharata) free

VC ■ Var i» b ie copponent, may be changed to in te rn a l m easures. i ■ In te rn a l m easuret cotti) i ned w ith e q u a liz a tio n fe e , may be chang ed to a v a ria b le component. f r e a * No p ric e compensation m easuret a p p iie d but may be introduced.

59

07.11 Vegetables provisionallv preserved

(för exainple. bv sulphur dioxide gas.

in brine, in sulphur w a t er or in

atber p r e servetive S o l u t i o n s ) . but

unsujtable in that state for

jm m ediate consumotion:

- O t her vegetables; mixtures of

vegetables:

90.1 — Sveet corn' (Zea mays var.

saccharata) free

13.02 V g g etable saps and extracts; pectic

substances. pectlnates and pectates;

a g ar-agar and other mucilages and

t h i c k e n e r s . w h e t her or not modified.

derived from v e qetable Products:

— Mucilages and thickeners, whether

or not modified, derived from

vegetable products:

ex 31.0 — Agar-agar:

M odified

ex 32.0 — 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

a c i d s ; acid oils from refininq;

industrial fattv a l c o h o l s :

- Industrial m onocarboxylic fatty

acids; acid oils from refining:

13.0 — Tall oil fatty acids free

60

HS headlng

No.

17.02 Oth e r suaars. including chemicallY

p ure lactose. inaltose. glucose and

fructose. in solid fonn: sugar svruos

not containing added flavourlng or

eolourlna matter: artlficial honev.

whe t h e r or not m i xed with natural

honev: c aramel:

50.0 - Chemically pure fructose free

- Other, including invert sugar:

ex 90.9 - Other:

Chemically pure maltose free

17.04 Suuar confectlonerv (Including white

c h o c o l a t e ! . not containing cocon

18.06 Chocolate and other food ^ r e p a r a t i o n s

c o n t a i n i n g o o c o a :

10.0 — Cocoa powder, containing added

sugar or other sweetening matter v c

— Other preparations in blocks or

slabs weighing m ore t hån 2 kg or

in liguid, paste, powder, granular

or other bulk form in containers

or immediate packings, of a content

exceeding 2 kg:

2 0 . 1 — lee cream powders and table cream

p owders v c

20.9 — Other i

— Other, in blocks, slabs or bars:

31.0 — Filled v c 32.0 -- Not filled v c

— Other:

90.1 — O t her chocolate v c

90.2 — lee cream powders and table cream

p owders v c

90.9 — Other edible preparations

61

19.01 Malt extraet; food preparatlons of

IlQUE-, Peal, starch or m alt extraet.

not containina c ocoa powder or con-

talning cocoa p owder in a proportion

fry wejqht of less thån 50%. not

e lsewhere specified or inc luded: food

preparatlons of qoods of headinqs

tjos. Q401 to 0404. not c o ntaininq

g o p p e ppwder or containinq cocoa

powder in a p r o portion bv wei q h t of

less thån 10%. n ot elsewhere

SPecified or Included:

10.0 — Preparations for infant use, put up

for retail sale V C + 0,50

— Mixes and doughs for the prep-

aration of bakers' wares of

h eading No. 19.05:

2 0 . 1 — In containers of a net content of

not m ore thån 2 kg VC

20.9 — Other V C + 0,50

— Other:

90.1 — M alt extraet free

90.9 — Other V C + 0,50

19.02 Pasta, whe t h e r or not cooked or

S t uf fed (with nieat or other

gubstanpes) or otherwise prepared.

such as spaghetti, m a c a r oni. noodles.

l a s a q n e . gnoochi. ravioli.

cannelloni; couscous. w hether or not

ereparefl;

- U ncooked pasta, not stuffed or

otherwise prepared:

11.0 - Containing eggs i + 0,20

19.0 - Other i + 0,20

- Stuffed pasta, whether or not

cooked or otherwise prepared:

20.9 - Other VC

30.0 - Other pasta VC

40.0 - Couscous

62

HS headlna.

No.

19.03 T aoioca and s u b s t itutes therefor

p repared from starch, in the form of

f lakes.. _gralns..pgarls. giftings gr

in similar foras vc + 0 , 2 0

19.04 Prepared foods ofrtalned fry the

swellinq or roastlno of cereals or

cereal Products (for example. corn

flakes); cerealg , ether Ihan paize

( co r n ) . in arain form, pre-cooked or

otherwise prepared:

1 0 . 0 - Prepared foods obtained by the

swelling or roasting of cereals

or cereal products vc

90.0 - Other V C

19.05 Bread. pastrv. cakes, blscuits and

other bakers' wares. whether or nät

containing cocoa; communion wafers^

empty cachets of a kind suitable for

pharmaceutical use. sealing wafers.

rice paper and similar Products:

10.0 w Crispbread V C + 1 0 %

2 0 . 0 - Ginger b r e a d and the like VC

30.0 - Sweet biscuits; waffles and wafers VC

40.0 - Rusks, toasted bread and similar

toasted products VC

90.0 - O t her VC

2 0 . 0 1 Vegetables. fruit. nuts and other

edible parts of plants, prepared or

preserved bv vinegar or acetic acid:

- other:

— Vegetables:

90.3 Sweet corn (Zea mays var.

saccharata) free

63

HS headinq Rate of D u t v *

Ho.

20.04 gther vegetables oreoared or

B £ e s erved otherwise thån bv vineoar

g r acetic acid. frozen;

ex 10.0 - Potatoes:

— Preparations in the form of flour,

meal or flakes, based on potatoes i + 0,20

- Other vegetables and m i xtures of

vegetables:

90.1 — Sveet corn (Zea mays var.

saccharata)

20.05 Q ther vegetables preoared or

p r e served otherwise thån bv v ineqar

Q E _acetic acid. not f r o z e n :

ex 20.0 - Potatoes:

- Preparations in the form of flour,

meal or flakes, based on potatoes i + 0,20

80.0 - Sveet corn (Zea mays var.

saccharata) i

20.08 Fruit. nuts and other edible parts of

plants, otherwise prepared or

preserved.. whether or not containina

added sugar or other sweetenina

inatter or spir it. not elsewhere

specjfied or included:

- Nuts, ground-nuts and other seeds,

whether or not mixed together:

— Ground-nuts:

1 1 . 1 Peanut butter free

2 1 . 0 1 Extracts. essences and c o n c e n t r a t e s .

pf coffee, tea or mate and p r e p ­

arations w ith a basis of these

P r o d u c ts or w ith a basis of coffee.

tea or mate; roasted chicorv and

other roasted coffee substitutes.

and extracts. essences and

con c e n t r ates thereof:

- Roasted chicory and other roasted

coffee substitutes and extracts,

essences and concentrates thereof free

64

HS hendina

Ko.

2 1 . 0 2 Yeasts factive or inactive): other

slnale-cell roicro-organisins. dead

fbut not includlng vacclnes of

headinq No. 30.02); prepared baklna

powders:

— A c t i v » yeasts:

10. 1 — Nine yeasts vc

10.9 — Other VC

— inactive yeasts; other single-cell

micro-organisms, dead:

2 0 . 1 — Yeasts for feeding animals free

2 0 . 2 — Other inactive yeasts VC

21.03 Sauces and preparations therefor:

mlxed condlments and mixed season-

inas; mustard flour and meal and

prepared mustard:

10.0 - Soya sauce

2 0 . 0 - Tomato ketchup and other tomato

sauces

90.0 - Other

21.04 S o u p s and bröths and preparations

therefor: homocenised comoosite food

preparations:

— Soups and bröths and preparations

therefor:

— In airtight containers:

1 0 . 1 Meat bröth

1 0 . 2 Vegetable soups and bröth,

concentrated or not, containing

neither meat nor meat-extracts

10.3 Fish soup (containing not less

thån 25% by veight of fish) i

10.4 -— Other VC

— Other:

10.5 — - Containing meat or meat-extracts VC

1 0 . 6 Fish soup (containing not less

thån 25 % by veight of fish) i

— Other

65

HS h endina

Ho.

21.05 lee cream and other edible ice.

ghetber or not containina cocoa:

00.1 - Containing cocoa V C +.0,90

- Other:

0 0 . 2 — Contai n i n g fatty substances V C + 1,70

00.9 — Other VC

21.06 Epod p r e o a r a t i o ns not elsewhere

specified or i n c l u d e d :

1 0 . 0 — Protein concentrates and textured

p rotein substances VC

— Other:

90.1 — Non-alcoholic compound prep-

arations on the basis of extracts

of hea d i n g No. 13.02 for the manu-

facture of beverages

90.2 — Preparations of juices of appie or

blackcurrant, for the m anufacture

of beverages i + 10%

90.3 — Preparations of other juices, for

the m anufacture of beverages i

90.4 — Sweets and chewing gurn, not c o n ­

taining sugar VC

90.9 — Other:

Cream substitutes VC

Fat emulsions and similar p r e p ­

arations containing more thån 15%

by wei g h t of milkfats V C + 25%

Other V C

2 2 . 0 2 Waters, including mineral waters and

aerated waters, containing added

sugar or other sweetenino matter or

flavoured. and other non-alcoholic

beverages. not including frult or

vegetable juices of heading No. 20.09 VC

22.03 Beer made from malt VC

66

Hg hflfldlng R a t e o f Duty* H O .

22.05 V ermouth and other wlne of fresh

araoes flavoured with Plants_or

aromatlc substances free

22.08 Undenatured ethvl alcohol of an

alcohollc strenoth bv volume of less

thån 80» vol; splrits. llqueurs and

other splrltuous beveraoes: comoound

alcohollc preparatlons of a kind osed

for the manufacture of beveraoes;

ex 90.0 - Other:

<— Liqueurs, containing eggs or egg

yolks and/or sugar (sucrose or

invert sugar) free

29.05 Acvclic alcohols and their halo-

oenated. sulphonated. nitrated or

nltrosated derivatives:

— Other polyhydric alcohols:

43.0 — Mannitol VC

44.0 — D-glucitol (sorbitol) VC

29.15 Saturated acvclic m o n o c a r b o x v l l c

acids and their anhvdrides. halides,

peroxides and p e r o x v a c i d s ; t h e i r h a l o o e n a t e d . sulphonated. n i t r a t e d o r

n i t r o s a t e d derivatives:

- Formic acid, its salts and esters:

ex 13.0 — Esters of formic acid:

Esters of mannitol and esters of

sorbitol i

- Esters of acetic acid:

ex 39.0 — Other:

Esters of mannitol and esters of

sorbitol i

- Mono-, di- or trichloroacetic

acids, their salts and esters:

ex 40.2 — Salts and esters:

Esters of mannitol and esters of

sorbitol

67

Propionic acid, its salts and

esters:

ex 50.2 - Salts and esters of propionic

acid:

— Esters of mannitol and esters of

sorbitol

Butyric acids, valerie acids, their

salts and esters:

ex 60.2 - Salts a n d esters of butyric and

val e r i e acids:

— Esters mannitol and esters of

sorbitol

Palmitic acid, stearic acid, their

salts and esters:

ex 70.2 - Salts and esters of palmitic and

stearic acids:

— Esters of mannitol and esters of

sorbitol

Other:

ex 90.9 - Other:

— Esters of mannitol and esters of

sorbitol

29.16 Unsaturated a c v c lic monocarboxvlic

acids. evelie monocarboxvlic acids.

their anhydrides. halides, peroxides

and peroxyacids; their haloaenated.

s u l p h o n a t e d . nitrated or nitrosated

derivatives:

— Unsaturated acyclic m onocarboxylic

acids, their anhydrides, halides,

peroxides, peroxyacids and their

derivatives:

ex 12.0 — Esters of acrylic acid:

Esters of mannitol and esters of

sorbitol

ex 14.0 — Esters of m ethacrylic acid:

Esters of mannitol and esters of

sorbitol

— Oleic, linoleic or linolenic

acids, their salts and esters:

ex 15.2 Salts and esters of oleic,

linoleic or linolenic acids:

Esters of mannitol and esters of

sorbitol

5 - S Ö 1992:49

68

HS heading P e sc rlp U o n o f profluctg Rate of Dutv

Ho.

Other:

ex 19.9 - Other:

— Esters of mannitol and esters of

sorbitol

29.17 Polvcarboxvllc acids. their

gphyflr lflg g . häl l de? ..p e r o x id e g and

peroxvaclds: t h e ir haloaenated.

sulphonated. nltrated or'nitrosated

d eri v s t i v s g;

- Acy c l i c polycarboxylic acids,

their anhydrides, halides,

peroxides, peroxyacids and their

derivatives:

— Other:

ex 19.1 Itaconic acid and its salts

ex 19.9 Esters of itaconic acid

29.18 Carboxvlic acids with additional

oxygen function and their anhydrides,

halides, peroxides and peroxyacids:

their haloaenated. sulphonated,

nitrated or nitrosated d e r i v a t i v e s ;

— Carboxylic acids with alcohol

function but without other oxygen

function, their anhydrides,

halides, peroxides, peroxyacids

and their derivatives:

— Lactic acid, its salts and esters:

11.1 Lactic acid and its salts free

11.2 Esters of lactic acid i

14.0 — Citric acid free

— Salts and esters of citric acid:

15.1 Salts free

15.2 Esters i

— Other:

Glyceric acid, glycolic acid,

s accharic acid, isosaccharic

acid, heptasaccharic acid, their

6alts and esters:

ex 19.1 A c ids and salts free

ex 19.9 Esters i

69

29.32 Heterocvcllc c ompounds with oxvoen

hetero-atomfsl onlv:

— Compounds containing an unfused

furan ring (whether or not

hydrogenated) in the structure:

ex 19.0 — Other:

A n h ydrous mannitol and sorbitol

compounds, excluding maltol and

isomaltol

ex 90.0 — Other:

— Methylglucosides

— Anhydrous mannitol and sorbitol

compounds, excluding maltol and

isomaltol

29.40 guqars, c h e m i c a llv oure, other thån

sucrose, lactose. maltose. olucose

and f r u c t o s e ; sugar ethers and sugar

esters, and their salts, other thån

Products of headinq No. 29.37. 29.38

or 29.39:

ex 00.0 - Other thån rhamnose, raffinose and

m annose

29.41 Antibiotics:

1 0 . 0 - Penicillins and their derivatives

with a penicillanic acid structure;

salts thereof f ree

30.01 Glands and other organs for oroano-

therapeutic uses. dried. whether or

not p o w d e r e d ; extracts of alands or

pther organs or of their secretions

for orqano-therapeutic uses: heoarin

and.its_saIts; other human or animal

substances prepared for therapeutic

or prophvlactic uses. not elsewhere

specjfied or included:

ex 90.0 - Other:

— Heparin and its salts free

35.01 Casein, caseinates and other casein

derivatives; casein qlues;

70

HS headlnq Rate of D u t v *

No.

1 0 . 0 - Casein VC

- other:

90.1 - Caseinates and other casein

derivatives i

90.2 — Casein glues i

35.05 Dextrlns and other nodlfled starches

(för example. pregelatinised or

esterlfled s t a r c h e s ) ; glues b a sed PO

starches. or on dextrlns or other

m o difled starches:

1 0 . 0 - Dextrlns and other modified

starches

20.0 - Glues

35.06 Prepared olues and other prepared

adhesives. not elsewhere specified or

i n c l u d e d ; Products suitable for_use

as olues or adhesives. not exceedr

ina a net wejght of 1 k g :

ex 10.0 Products suitable for use as glues

or adhesives, put up for retail

sale as glues or adhesives, not

e x c eeding a net weight of 1 kg:

- With a basis of sodium silicate

emulsion VC

Other:

ex 99.0 - Other:

- W ith a basis of sodium silicate

emulsion or of resin emulsions VC

35.07 E n z v m e s ; prepared enzvmes not e l s e ­

w h e r e specified or included;

ex 90.0 - Other:

— P repared enzymes containing

foodstuffs free

71

HS heading

No.

38.09 r i n i s h l n q agents, dve carrjers to

ficselerate the dvelnq or flxing of

d y e s tvffs and other Products and

p reparations (för exaiwole. dresslng

atLd jnprdants) , Of a kind used in the

textile. paoer. leather or like

I n d u s tries, not elsewhere specified

or included:

1 0 . 0 — W ith a basis of amylaceous

substances

— Other:

e x 91.0 — Of a k ind used in the textile or

like industries:

Containing starch or products

derived fron starch

ex 92.0 — Of a k ind used in the paper or

like industries:

Containing starch or products

derived from starch

ex 93.0 — Of a kind used in the leather or

like industries:

Containing starch or products

derived from starch

38.23 Prepared b in d e r s f o r foundrv moulds

or c o r e s ; Chemical P ro d u cts and

p r e p a r a t io n s o f th e Chemical or

a l l i e d i n d u s t r i e s ( i n c l u d i n g t h o s e

c o n s i s t i n g o f m ix tu r e s o f n a tu r a l

P r o d u c t s ) . n o t e ls e w h e r e s p e c i f i e d

or in c lu d e d ; r e s i d u a l p ro d u c ts o f

th e Chemical or a l l i e d i n d u s t r i e s .

n o t e l s e w h e r e s p e c i f i e d or in c lu d ed :

ex 10.0 - Prepared binders for foundry

moulds or cores:

- Based on synthetic resins f r e e

60.0 - Sorbitol other thån that of

subheading No. 2905.44 VC

e x 90.0 - Other:

- Products of sorbitol cracking

72

Hg h e d ing

No.

39.11 P e t roleum resins. coumarone-indene

resins. polvteroenes. polvsulohides.

polvsulphones and other Products

specified in Note 3 to this Chapter.

not elsewhere specified or included,

in p r imsry fprms:

e x 10.0 - P e t roleum resins, coumarone,

indene or coumarone-indene resins

and polyterpenes:

— A d h esives w ith a basis of resin

emulsions

- other:

e x 90.9 — Other:

A d h esives with a basis of resin

emulsions

39.13 Natural polvmers (för examole.

aloinic acid) and modified natural

polvmers ffor example, hardened

proteins. Chemical derivatives of

natural r u b b e r ) , not elsewhere

specified or included. in primarv

forms:

90.0 - Other

73

TABLE V TO PROTorm. a

svepen

HS Headina Description of P roducts Rate of

Dutv1

No.

0403 Buttennilk, curdled milk and cream,

yogurt, kephir and other fermented

or acidified milk and cream, whether

or not concentrated or containing

added sugar or other sweetenlng

matter or flavoured or containing

added fruit, nuts or cocoa:

ex 0403.10 - Yogurt:

— Flavoured or containing added

fruit, nuts or cocoa vc

ex 0403.90 - Other:

— Flavoured or containing added

fruit, nuts or cocoa vc

0710 Vegetables (uncooked or cooked by

steaming or boiling in w a t e r ) ,

frozén:

0710.40 - Sweet corn (Zea mays var.

saccharata) VC

0711 Vegetables provisionally preserved

(för exarople, by sulphur dioxide gas,

in brine, in sulphur water or in

other preservative S o l u t i o n s ) , but

unsuitable in that State for

imnediate consumption:

ex 0711.90 - Other vegetables; mixtures of

vegetables:

-- Sweet corn (Zea mays v a r .

saccharata) V C

1 VC » V erieble Ccnponent (M y be changed to (M e m al B e ts a r e * ) ; l ■ In te rn e t » s t u r e s cotti t ned K i t h en e q u e h ie tf o n f e t ( t t y be chenged to e v e rle b le coaponent); FREE » Ilo p ric e conpensation w a e u r e t e p p lie d but aey be introducod.

74

Hg H earin g

lia .

1519 Industriel monocarboxylic fatty

acids; acid oils from refining;

industrial fatty alcohols:

- Industrial monocarboxylic fatty

acids; acid oils from refining:

1519.13 — Tall oil fatty acids FREE

1702 Other sugars, including chemically

pure lactose, maltose, glucose and

fructose, in solid form; sugar syrups

not containing added flavouring or

colouring matter; artificial

honey, whether or not mixed with

n a t u r a 1 honey; cararnel:

1702.50 - Chemically pure fructose FREE

ex 1702.90 - Other, including invert sugar:

- Chemically pure maltose FREE

1704 Sugar confectionary (including white

c h o c o l a t e ) , not containing cocoa:

1704.10 - Chewing gum, whether or not sugar-

coated

1704.90 - Other:

— Fondants, compounds, pastes and

similar intermediate products, in

bulk form VC — Other I

1806 Chocolate and other food preparations

containing cocoa:

1806.10 — Cocoa powder, containing added

sugar or other sweetening matter:

— For use only in the preparation

of table creams and similar

desserts or beverages VC

— Other I

1806.20 — Other preparations in blocks or

slabs weighing more thån 2 kg or

in liquid, paste, powder, granular

or other bulk form in containers

or immediate packings, of a content

e xceeding 2 kg:

— Powders, flakes, pastes and

liquid preparations for use only

in the preparation of table creams

75

HS Headlna

P a t y H ö-

and similar desserts, lee creams

or beverages vc

- Other I

Other, in blocks, slabs or bars:

1806.31 - Filled

1806.32 - N o t filled

1806.90 O t h e r :

- Table creams and similar desserts;

powders, flakes, pastes and

liquid prepar a t i o n s for use only

in the pr e p a r a t i o n of table creams

and similar desserts, ice creams

or beverages VC - Other I

1901 M alt extract; food preparations of

flour, meal, starch or malt extract,

not containing cocoa powder or

containing cocoa powder in a

propor t i o n by wei g h t of less thån

50 %, not elsewhere specified or

included; food preparations of goods

of heading Nos 0401 to 0404, not

containing cocoa powder or containing

cocoa pow d e r in a p r o p ortion by

weig h t of less thån 10 %, not

elsewhere specified or included:

1901.10 — Preparations for infant use, put

up for retail sale:

— Products w ith a basis of soya

flour FREE

— Other VC

1901.20 — Mixes and doughs for the p r e p ­

aration of bakers' wares of heading

No. 1905:

— Products with a basis of soya

flour FREE

— Other VC

1901.90 — Other:

— Products w i t h a basis of soya

flour FREE

— Other VC

Pasta, whe t h e r or not cooked or

stuffed (with m eat or other sub-

stances) or otherwise prepared, such

as spaghetti, macaroni, noodles,

lasagne, gnocchi, ravioli,

cannelloni; couscous, whether or not

76

HS Hendina

f i a .

prepared:

- Uncooked pasta, not stuffed or

othervlse prepared:

1902.11 - Contalning eggs VC 1902.19 - Other VC

ex 1902.20 - Stuffed pasta, whether or not

cooked or othervlse prbpared:

- Contalning not more t hån 20 % by

v ei g h t of sausage, mest, meat

offal or blood, or any combination

thereof VC

1902.30 - other pasta VC

1902.40 - Couscous VC

1903 Tapioca and substitutes therefor

p repared from starch, in the form of

flakes, grains, pearls, siftings or

in similar forms VC

1904 Prepared foods obtained by the

swelling or roasting of cereals or

cereal products (for example corn

flakes); cereals, other thån maize

(corn), in grain form, precooked or

otherwise prepared:

1904.10 — Prepared foods obtained by the

swelling or roasting of cereals or

cereal products:

— Corn flakes and similar breakfast

p r e p a r a t iöns I

— Other FREE

1904.90 — other:

— Rice products FREE

— Other VC

1905 Bread, pastry, cakes, biscuits and

other bakers' wares, whether or not

c o n t aining cocoa; communion wafers,

empty cachets of a kind suitable for

pharmaceutical use, sealing wafers,

rice paper and similar products:

1905.10 - Crispbread V C

1905.20 - Ginger b r e a d and the like VC

74 1905.30 - Sveet biscuits; waffles and wafers

77

HS Headincr

Puty

M2.

1905.40 Rusks, toasted bread and similar

toasted p r oducts VC

1905.90 O t h e r :

- Biscuits

- Communion wafers, empty cachets of

a k ind suitable för pharmaceutical

use, 6ealing wafers, rice paper

and s imilar products FREE

- Other VC

2 0 0 1 Vegetables, fruit, nuts and other

edible parts of plants, p r epared or

p r e s e r v e d by vinegar or acetic acid:

ex 2001.90 - Other:

— Sweet corn (Zea m ays var.

saccharata) VC

2004 Other vegeta b l e s p repared or

pr e served otherwise thån by vinegar

or acetic acid, frozen:

ex 2004.10 - Potatoes:

- In the form of flour, meal or

flakes VC

ex 2004.90 - Other vegetables and m ixtures of

vegetables:

— Sweet corn (Zea m ays var.

saccharata) VC

2005 O t her vegeta b l e s prepared or

pr e served otherwise t hån by vinegar

or acetic acid not frozen:

ex 2005.20 - Potatoes:

- In the form of flour, meal or

flakes VC

2005.80 - Sweet c orn (Zea mays veu-.

saccharata) VC

Fruit, n uts and other edible parts

of plants, otherwise prepared or

preserved, w h e t h e r or not containing

added sugar or other sweetening

matter or spirit, not elsewhere

specified or included:

- Other, including m i xtures other

t hån those of subheading

No. 2008.19:

78

HS Headlng

N o .

ex 2008.99 Other:

- Maize (corn), other thån sveet

corn (Zea mays var. saccharata) v c

2101 Extracts, essences and concentrates

of coffee, tea or maté and p r e p ­

aratlons v i t h a basis of these

Products or vith a basis-of coffee,

tea or maté; roasted chicory and

other roasted coffee substitutes,

and extracts, essences and

concentrates thereof:

ex 2101.10 — Extracts, essences and

concentrates, of coffee, and

preparations v i t h a basis of these

extracts, essences or concentrates

or v ith a basis of coffee:

— Preparations vith a basis of

coffee v c

ex 2101.20 — Extracts, essences and

concentrates, of tea or maté, and

preparations v ith a basis of these

extracts, essences or concentrates

or vith a basis of tea or maté:

— Preparations vith a basis of tea

or maté v c

ex 2101.30 — Roasted chicory and other roasted

coffee substitutes, and extracts,

essences and concentrates t h e r e o f :

— Roasted coffee substitutes other

thån roasted chicory FREE

— Extracts, essences and

concentrates of coffee substitutes

other thån of roasted chicory FREE

2 1 0 2 Yeasts (active or i n a c t i v e ) ; other

single-cell micro-organisms, dead

(but not including vaccines of

h eading No. 30.02); prepared baking

p o v d e r s :

ex 2102.20 - Inactive yeasts; other single-cell

micro-organisms, dead:

— Inactive yeasts FREE

2103 Sauces and preparations therefor;

m i x e d condiments and m i xed season-

ings; mus t a r d flour and meal and

pr e p a r e d mustard:

79

HS Hendina Dutv

Kfi.

2103.10 - Soya sauce

2103.20 - T o m a t o ket c h u p and other tomato

sauces

ex 2103.90 - Other:

- Other t hån liquid m a ngo chutney

2104 Soups and bröths and preparations

therefor; ho m o g e n l z e d composite food

preparations:

2104.10 - Soups and bröths and preparations

therefor

2105 lee cream and other edible lee,

whe t h e r or not containing cocoa VC

2106 Food prepar a t i o n s not elsewhere

specified or included:

ex 2106.90 - Other (except sugar syrups

containing added flavouring or

colouring matt e r and except fat

emulsions containing m o r e t h a n 15 %

by weig h t of milkfats) VC

2 2 0 2 Waters, including mineral wate r s and

aerated waters, containing added

sugar or other sweetening matt e r or

flavoured and other n o n - alcoholic

beverages, not including fruit or

v e g etable juices of heading

No. 20.09:

2 2 0 2 . 1 0 — Waters, including mineral waters

and aerated waters, containing

added sugar or other sweetening

mat t e r or flavoured:

— Aer a t e d beverages containing

added sugar VC

— Other FREE

ex 2202.90 — Other:

— Not contai n i n g m ilk or milkfats:

Contai n i n g sugar (sucrose or

invert sugar) FREE

— Other FREE

2203 Beer m ade from malt:

80

HS Headina

Ma-

— Of an alcoholic strength by veight:

— Not exceeding 1,8 % FREE

— Exceeding 1,8 % but not 2,8 % VC — Exceeding 2,8 % I

2205 V ermouth and other vine of fresh

grapes flavoured vith plants or

aromatic substances:

2205.10 - in containers helding 2 litres or

less FREE

2205.90 - Other FREE

2208 U ndenatured ethyl aleohol of an

alcoholic strength by volume of less

thån 80 % vol; spirits, liqueurs and

other spirituous beverages; compound

alcoholic preparations of a kind

used for the manufacture of

beverages:

ex 2208.90 - Other:

— Liqueurs and other spirituous

b everages 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 A cyclic alcohols and their halo-

genated, sulphonated, nitrated or

nitrosated derivatives:

— Other polyhydric alcohols:

2905.43 — Mannitol FREE

2905.44 — D-Glucitol (Sorbitol) FREE

2915 Saturated acyclic monocarboxylic

acids and their anhydrides, halides,

peroxides and peroxyacids; their

halogenated, sulphonated, nitrated

or nitrosated derivates:

- Formic acid, its salts and esters:

ex 2915.13 - Esters of formic acid:

Esters of mannitol and esters of

sorbitol

- Esters of acetic acid:

81

HS Headlna

l i s .

ex 2915.39 - Other:

- Esters of mannitol and esters of

sorbltol FREE

ex 2915.50 Other:

- Esters of mannitol and esters of

sorbitol FREE

2916 Unsaturated acyclic monoéarboxylic

acids, cyclic m onocarboxylic acids,

th eir anhydrides, halides, peroxides

and peroxyacids; their halogenated,

sulphonated, nitrated or nitrosated

derivatives:

- U nsaturated acyclic m o n o c arboxylic

acids, their anhydrides, halides,

peroxides, peroxyacids and their

derivatives:

ex 2916.19 — Other:

Esters of mannitol and esters of

sorbitol FREE

2917 P olycarboxylic acids, their

anhydrides, halides, peroxides and

peroxyacids; their halogenated,

sulphonated, nitrated or nitrosated

derivatives:

- Acyclic p olycarboxylic acids,

their anhydrides, halides,

peroxides, peroxyacids and their

derivatives:

ex 2917.19 — Other:

Itaconic acid and 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 w i t h alcohol

function but without other oxygen

function, their anhydrides,

halides, peroxides, peroxyacids

and their derivatives:

2918.11 — Lactic acid, its salts and esters FREE

2918.14 — Citric acid FREE

2918.15 — Salts and esters of citric acid FREE

ex 2918.19 — Other:

82

HS Heading

No.

Glyceric acid, glycolic acid,

saccharic acid, isosaccharic

acid, heptasaccharic acid and

their salts and esters FREE

2932 Heterocyclic compounds with oxygen

hetero-atom(s) only:

— Compounds containing an' unfused

furan ring (whether or not hydro-

genated) in the structure:

ex 2932.19 — Other:

Anhydrous mannitol and sorbitol

compounds, excluding maltol and

isomaltol FREE

ex 2932.90 — Other:

— Alphamethylglucoside FREE

— Anhydrous mannitol and sorbitol

compounds, excluding maltol and

isomaltol FREE

2940 Sugars, chemically pure, other thån

sucrose, lactose, maltose, glucose

and fructose; sugar ethers and sugar

esters, and their salts, other thån

Products of heading Nos 2937, 2938

or 2939:

ex 2940.00 - Other thån rhamnose, raffinose and

mannose FREE

2941 Antibiotics:

2941.10 - Penicillins and their derivatives

w ith a penicillanic acid structure;

salts thereof FREE

3001 Glands and other organs of organo-

therapeutic uses, dried, whether or

not powdered; extracts of glands or

other organs or of their secretions

for organotherapeutic uses,heparin

and its salts: other human or animal

substances prepared for therapeutic

or prophylactic uses, not elsewhere

specified or included:

ex 3001.90 - Other:

— Heparin and its salts FREE

83

3501 Casein, caseinates and other casein

derivatives; casein glues:

3501.10 - Casein FREE

3501.90 - Other FREE

3505 Dextrins and other modified starches

(for example, pregelatiniied or

esterified s t a r c h e s ) ; glues based on

starches, or on dextrins or other

modified starches:

3505.10 — Dextrins and other modified

starches:

— Containing more thån 20 % of

starch or starch products VC

— Other FREE

3505.20 — Glues:

— Containing more thån 20 % of

starch or starch products VC

— Other FREE

3506 Prepared glues and other prepared

adhesives, not elsewhere specified

or included; products suitable for

use as glues or a d h e s i v e s * put up

for retail sale as glues or

adhesives, not exceeding a net

weight of 1 kg:

ex 3506.10 - Products suitable for use as glues

or adhesives, put up for retail

sale as glues or adhesives, not

exceeding a n e t weight of 1 kg:

— With a basis of sodium silicate

emulsion or of resin emulsions FREE

- Other:

ex 35 0 6 .99 — Other:

With a basis of sodium silicate

emulsion or of resin emulsions FREE

3507 Enzymes; prepared enzymes not

elsewhere specified or included:

ex 3 5 0 7 .9 0 - Other:

— Prepared enzymes containing

foodstuf fs

6 - S Ö 1992:49

84

HS Heading

No.

3809 Finishing agents, dye carriers to

accelerate the dyeing or fixing of

dyestuffs and other products and

preparations (för example, dressings

and m o r d a n t s ) , of a kind used in the

textile, paper, leather or like

industries, not elsewhere specified

or included:

3809.10 — W ith a basis of amylaceous sub-

stances VC

— Other:

ex 3809.91 — Of a kind used in the textile

or like industries:

Containing starch, or products

derived from starch VC

ex 3809.92 — Of a kind used in the paper

or like industries:

Containing starch, or products

derived from starch VC

ex 3809.93 — Of a kind used in the leather or

like industries:

Containing starch, or products

derived from starch VC

3823 Prepared b in d e r s f o r foundry moulds

or c o r e s ; Chemical p ro d u c ts and

p r e p a r a t io n s o f th e Chemical or

a l l i e d i n d u s t r i e s ( i n c l u d i n g t h o s e

c o n s i s t i n g o f m ix tu r e s o f n a tu r a l

p r o d u c t s ) , n o t e ls e w h e r e s p e c i f i e d

or i n c l u d e d ; r e s i d u a l p ro d u c ts o f

t h e Chemical or a l l i e d i n d u s t r i e s ,

n o t e l s e w h e r e s p e c i f i e d or in c lu d e d :

ex 3823.10 - Prepared binders for foundry moulds

or cores:

— Based on synthetic resins FREE

3823.60 - Sorbitol other thån that of sub-

heading No. 2905.44 FREE

ex 3823.90 - Other:

— Crude calcium citrate FREE

— Products of sorbitol cracking FREE

85

HS Hed d i n a

lia.

ex 3911.10 P e t roleum resins, coumarone, indene

or coumarone-indene resins and

polyterpenes:

- Adhesives w i t h a basis of resin

emulsions FREE

ex 3911.90 O t h e r :

- A d h esives w i t h a basis of resin

emulsions FREE

3913 Natural p o lymers (for example,

alginic acid) and modified natural

polymers (for example hardened

proteins, Chemical derivatives of

natural r u b b e r ) , not elsewhere

specified or included, in primary

forms:

ex 3913.90 - Other:

— Other thån hardened proteins or

Chemical derivatives of natural

rubber FREE

86

TABLE VI TO PROTOCOL A

LIECHTENSTEIN. SWITZERLAND

HS Heading Descrip tion o f Products

No.

0403 Buttermilk, curdled milk and cream,

yogurt, kephir and other fermented or

a c i d i f i e d milk and cream, whether or

not concentrated or containing added

sugar or other sweetening matter or

flavoured or containing added f r u i t ,

nuts or cocoa:

— Yogurt:

i o . io — Containing cocoa v l

1 0 . 2 0 — Flavoured or co ntaining added f r u i t 1 0 0 .

0710 Vegetables (uncooked or cooked by

steaming or b o il i n g w a te r ), frozen:

40. 00 - Sweet corn v l

1302 Vegetable saps and e x t r a c t s ; p e c t ic

substances, p e c t in a te s and p e c t a te s

agar-agar and other mucilages and

th ick en ers , whether or not modified,

derived from v eg etab le products:

— Vegetable saps and e x t r a c t s :

31 00 — Agar-agar

- Modified FREE

— Mucilages and th ick en ers, whether

or not modified, derived from

lo c u s t b e a n s ,lo c u s t bean seeds or

guar seeds:

ex 32.10 For te c h n ic a l uses

- modified FREE

ex 32.90 Other

- modified FREE

ex 39.00 — Other

- modified FREE

1519 I n d u s tr ia l monocarboxylic f a t t y a cid s;

a cid o i l s from r e f i n i n g ; in d u s t r ia l

f a t t y a lc o h o ls ;

(*) A lco h o lic products are l i a b l e to the ta x e s l a i d down in the Alcohol

L e g i s l a t i o n .

87

Rate of Dutv(*)

fr /1 0 0 kg gross

I n d u s tr ia l monocarboxylic f a t t y acids;

acid o i l s from r e fin in g :

13.00 - T a ll o i l f a t t y acids

FREE

1702 Other sugars, including chem ically pure

l a c t o s e , m a lto s e , g lu co se and fr u c to s e ,

in s o l i d form; sugar syrups not containing

added flavou rin g or colouring matter;

a r t i f i c i a l honey, whether or not mixed

with natural honey; caramel:

50 00 - Chemically pure fr u c to se FREE

- Other, includ ing in v ert sugar:

ex 90.10 - Solid

- Chemically pure maltose FREE

1704 Sugar co n fe ctio n ery (in cluding white

c h o c o l a t e ) , not containing cocoa:

— Chewing gum, whether or not sugar-

coated:

1 0 . 10 — Containing more thån 70% by weight

of sucrose Vl

1 0 . 2 0 — Containing more thån 60% but not more

thån 70% by weight of sucrose Vl

10.30 — Containing not more thån 60% by weight

of sucrose Vl

— Other

90. 10 — White ch o co late v l

90.20 — Sugar co n fe ctio n ery of a l l kinds,

co ntaining f r u i t (including f r u i t

p a s te s , nougat, marzipan and the lik e ) vl

— Sugar co n fe ctio n ery of a l l kinds made

from l i c q u o r ic e j u i c e , con tain ing,

by weight of sucrose:

90.31 More thån 10% v l

— Other moulded sugar con fectio n ery :

Not co ntaining milk f a t s nor

v eg eta b le f a t s , con tain ing by weight

of sucrose:

90. 41 More thån 70% v l

90.42 More thån 50% but not more thån 70% v l

90.43 Not more thån 50% v l

90.50 Containing v eg eta b le f a t s but not

c on tain ing milk f a t s v l

90.60 Containing milk f a t s v l

— Other, con tain ing by weight of sucrose:

90.91 More thån 70% v l

90. 92 More thån 50% but not more thån 70% v l

90.93 Not more thån 50% v l

88

HS Heading Pate pf .Dvty (*)

NO. fr /1 0 0 kg gross

1806 Chocolate and othar food preparations

containing cocoa:

— Cocoa powder, containing added sugar or

othar sweetening natter:

1 0 . 1 0 — Containing 65% or more by weight of

sucrose v l

1 0 . 2 0 — Containing not nore thån 65% by weight

of sucrose v l

— other preparations in blocks or slabs

weighing nore thån 2 kg or in liquid,

paste, powder, granular or other bulk

forn in containers or inunediate

packings, of a content exceeding 2 kg:

— Other:

In bulk blocks:

Containing ingredients derived from

nilk, containing by weight of nilk

fats:

20.91 More thån 6% v l

20.92 More thån 3% but not nore thån 6% vl

20.93 Not more thån 3% vl

20.94 Hot containing ingredients derived

from nilk vl

Other:

Containing ingredients derived from

nilk:

20.95 Containing fats other thån milk fats

(whether or not containing milk

fats) vl

20.96 Other vl

Not containing ingredients derived

from milk:

20.97 Containing fats vl

20.99 Other vl

— Other, in blocks, slabs or bars:

— Filled:

Containing ingredients derived from

nilk:

31.11 Containing fats other thån milk fats

(whether or not containing nilk fats) vl

31.19 Other vl

Not containing ingredients derived

from milk:

31.21 Containing fats vl

31.29 Other vl

— Not filled:

Milk chocolate, containing by weight

of nilkfats:

32.11 More thån 6% vl

32.12 More thån 3% but not nore thån 6% vl

32.13 Hot nore thån 3% vl

32.90 Other vl

89

—Daty(*)

kg gross

Other

— Containing ingredients derived from

silk:

90.11 — Containing fats other thån ailk fats

(whether or not containing milk fats) v l 90.19 — Other v l

— Not containing ingredients derived from

milk:

90.21 — Containing fats v l

90.29 — Other vl

1901 Malt extract; food preparations of flour,

meal, starch or malt extract, not con­

taining cocoa powder or containing cocoa

powder in a proportion by veight of less

thån 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 thån 10%,

not elsewhere specified or included:

— Preparations for infant use, put up for

retail sale:

— Containing goods of heading Nos. 0401

to 0404:

10.11 Containing by weight more thån 12% of

milkfats vl

10.12 Containing by weight more thån 3% but

not more thån 12% of milkfats vl

10.13 Not containing milkfats or

containing by weight not more thån 3% vl

— Not containing goods of heading

Nos. 0401 to 0404:

1 0 . 2 1 Containing sugar vl

1 0 . 2 2 Not containing sugar vl

— Mixes and doughs for the preparation of

bakers' wares of heading No. 1905:

— Other containing to goods of Nos. 0401

to 0404:

ex 20.81 Containing by weight more thån 2 5% of

milkfats

- In containers of a weight not

exceeding 2 kg vl

ex 20 82 Containing of by more thån 12% but

not more thån 25% of milkfats

- In containers of a weight not

exceeding 2 kg vl

20.83 Containing by weight not more thån 12%

of milkfats vl

-- Other, not containing goods of heading

Nos. 0401 to 0404:

ex 20.91 Containing by weight more thån 25% of

milkfats

90

_HS_Hssdina P u ty (« ) N O . fr/100 kg gross

- in containers holding not nore thån

2 kg v l

ex 20.92 — Containing by veight nore thån 12% but

not nore thån 25% of nilkfats

- In containers holding not nore thån

2 kg v l

— Not containing nilkfats or containing

by veight not nore thån 12% of

nilkfats:

20.93 — Containing fats v l

20.99 — Other vl

Other:

— Malt extracts, of a dry content of:

90.51 — More thån 80% vl

90.52 — Not nore thån 80% vl

— Food preparations of goods of heading

Nos. 0401 to 0404:

— Other (thån those of heading

NOS. 1901.9061 to 1901.9067)

Containing nilkfats, of a nilkfat

content by veight of:

90.71 More thån 50% vl

90.72 More thån 20% but not nore thån 50% vl

90.73 More thån 3% but not nore thån 20% vl

90.74 Not nore thån 3% vl

90.75 Not containing nilkfat vl

— Preparations containing the goods of

heading Nos. 0401 to 0404 (other thån

the preparations of tariff itens

1901.9061 to 1901.9075):

ex 90 81 — Containing by veight nore thån 25%

of nilkfats

- In containers of a veight not

exceeding 2 kg vl

ex 90.82 — Containing by veight nore thån 12%

but not more thån 25% of nilkfats

- In containers of a veight not

exceeding 2 kg vl

90.89 — Other vl

— Other preparations:

90.91 — Containing by veight nore thån 25%

of nilkfats

- In containers of a veight not

exceeding 2 kg vl

ex 90.92 — Containing by veight nore thån 12%

but not more thån 25% of nilkfats

- In containers of a veight not

exceeding 2 kg vl

— Not containing nilkfats or containing

by veight less thån 12% of milkfats:

— Of cereal flours, meais, starch or

malt extracts:

90.93 Containing fats vl

90.94 Not containing fats vl

Other:

90.95 Containing fats vl

91

Put y (*)

kg gross

Not containing fata:

90.96 • Containing sugar or eggs v l 90.99 ■ Other v l

1902 Pasta, whether or not cooked or stuffed

(with Beat or other substances) or

otherwise prepared, such as spaghetti,

Bacaroni, noodles, lasagne, gnocchi,

ravioli, cannelloni, couscous, whether or

not prepared:

- Uncooked pasta, not stuffed or otherwise

prepared:

11.00 — Containing eggs v l

19.00 — Other vl

20.00 - Stuffed pasta, whether or not cooked or

otherwise prepared

30.00 - Other pasta vl

- Couscous:

40.10 — Uncooked, unprepared vl

40.90 — Other vl

1903 .00 00 Tapioca and substitutes therefore prepared

from starch, in the form of flakes,

grains, pearls, siftings or in similar

forms

- Made of potato starch 4.-

- Other 2 . -

1904 Prepared foods obtained by the swelling

or roasting of cereals or cereal products

(for example, corn flakes); cereals, other

thån maize (corn), in grain form, pre-

cooked or otherwise prepared:

10.00 - Prepared foods obtained by the swelling

or roasting of cereals or cereal

products 2 0 .-

- Other

- Other:

90.20 Parboiled rice 24

90.90 Other vl

92

HS Hendina _Ell£y(*) N O . kg gross

1905 Bread, pastry, cakes, biscuits and other

bakers' wares, whether or not containing

cocoa; communion wafere, empty cachets of

a kind suitable for pharmaceutical use,

sealing vafers, rice paper and similar

Products:

— Crispbread:

1 0 . 1 0 — Not containing added sugar or other

sweetening matter v l

10.20 — Containing added sugar or other

sweetening matter v l

— Gingerbread and the like:

20.10 — Containing milkfats v l

20.20 — Containing other fats vl

20.30 — Not containing fat vl

— Sveet biscuits; waffles and wafers:

— Sveet biscuits:

30.11 Containing milkfats vl

30.19 Other vl

-- waffles and vafers:

30.21 Not containing added sugar or other

sweetening matter vl

30.22 Containing added sugar or other

sweetening matter vl

— Rusks, toasted bread and similar toasted

products:

40.10 — Not containing added sugar or other

sweetening matter vl

— Containing added sugar or other

sweetening matter

40.21 -— Rusks vl

40.29 Other vl

— 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:

90.11 Bread crumbs vl

90.12 Other vl

Put up for retail sale:

90.13 Matros vl

90.19 Other vl

90.20 — Communion wafers, empty cachets ofa

kind suitable for pharmaceutical use,

sealing vafers, rice papers and similar

products 32.-

— Other:

90.92 Other, not containing added sugar or

other sweetening matter v l

Other, containing added sugar or other

sweetening matter:

93

. Hs n e v in g Rate of Dutv f*1

u s j. fr/100 kg gross

90.93 Containing milkfat v l 90.94 Containing other fats v l 90.95 Not containing fat v l

2001 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:

90.21 Sveet corn (Zea mays v a r . saccharata) vl

2004 Other vegetables prepared or pre-served

otherwise thån by vinegar or acetic acid,

frozen:

— Other vegetables and mixtures of

vegetables:

— In containers, of a veight exceeding

5 kg:

ex 90.19 Other

- Sveet corn (Sea mays var.saccharata) vl

— In containers, of a veight not

exceeding 5 kg:

90.23 Sveet corn (Zea mays var.saccharata) vl

2005 Other vegetables prepared or pre-served

othervise thån by vinegar or acetic acid,

not frozen:

- Potatoes:

- Preparations in the form of flour, meal

or flakes, consisting mainly of

potatoes:

20.11 Containing by veight more thån 80% of

potatoes vl

20.12 Containing by veight not more thån 80%

of potatoes vl

80.00 - Sveet corn (Sea mays var.saccharata) vl

2008 Fruit, nuts and other edible parts of

plants, othervise prepared or pre-served,

vhether or not containing added sugar or

other sveetening matter or spirit, not

elsevhere specified or included:

- Nuts, ground-nuts and other seeds,

vhether or not mixed together:

— Ground-nuts:

11.10 Peanut butter vl

94

HS Hendina -PUtY(«)

No. kg gross

— Other, including mixtures other then

those of subheading No. 2008.19:

91.00 — Palm hearts v l

— Other:

Other:

99.93 Corn other a> sveet corn (foa maya

var. saccharata) v l

2101 Extraete, essences and concentrates, of

coffee, tea or maté and preparations vith

a basis of these produets or vith a basis

of coffee, tea or maté; roasted chicory

and other roasted coffee substitutes, and

extracts, essences and concentrates

thereof:

— Extracts, essences and concen trates,

of coffee, and preparations vith a

basis of these extracts, essences or

concentrates or vith a basis of coffee:

10.90 — Other v l

— Extracts, essences and concentrates, of

tea or maté, and preparations vith a

basis of these extracts, essences or

concentrates or vith a basis of tea or

maté:

20.90 — Other

ex 30.00 — Roasted coffee 6ubstitutes, and

extracts, essences and concentrates

thereof, excluded roasted chicory, and

extracts, essences and concentrates

thereof:

— Whole or in pieces 1.60

— Other vl

2102 Yeasts (active or inactive); other single

cell micro-organisms, dead (but not

including vaccines of heading No. 3002);

prepared baking povders:

ex 20.00 - Inactive yeasts; other single-cell

micro-organisms, dead;

— Yeasts, natural, dead 4.-

2103 Sauces and preparations therefor; mixed

condiments and mixed seasonings; mustard

flour and meal and prepared mustard:

10 00 - Soya sauce FREE

20 00 - Tomato ketchup and other tomato sauces FREE

95

Rate of D utv(*)

fr/100 kg gross

90 00 O ther FREE

2104 Soups and bröths and preparations

therefor; honogenised composite food

preparations:

10 00 - Soups and bröths and preparations

therefor FREE

2105 lee crean and other edible ice, vhether

or not containing cocoa

- Containing cocoa V l <1>

- Other V l C2>

2106 Food preparations not elsewhere specified

or included:

— Protein concentrates and textured

protein substances:

10 11 — Containing nilkfats, other fats or

sugar Vl

10 19 — Other Vl

— Other:

— Non-alcoholic nixtures of extracts and

concentrates of vegetable substances, of

a kind used in the preparation of

beverages:

90 21 --- Containing added sugar or other

sweetening natter, containing by

weight nore thån 60% of sucrose vl

90 22 --- Containing added sugar or other

sweetening natter, containing by

weight nore thån 50% but not nore thån

60% of sucrose vl

90 23 *— Containing added sugar or other

sweetening natter, containing by

weight not nore thån 50% of sucrose vl

90 24 Not containing added sugar or other

sweetening natter vl

90 30 — Protein hydrolysates and yeast

autolysates 2 0 .

90 40 — Chewing-gun and sweets, tablets,

pastilles and sinilar produets, not

containing sugar vl

— Other food preparations:

Other

Svitzarland a p p llat iz itll fu rth ar n o tic t inataad af th» variabla corponanta a fiaad ra ta of Fr. *7.50. Svitzarland appliaa u n tll fu rth ar notlca inataad s f th* variabla a flaad ra ta of Fr. 100,-.

96

HS Heading P ate o f P uty(*)

N O . fr/100 kg gross

Containing by veight, of nilkfats:

90 81 - More thån 50% v l 90 82 - More thån 20% but not nore thån 50% v l 90 83 - More thån 3% but not nore thån 20% v l

90 84 • Not nore thån 3%, not including

articles of heading No. 2106.9091 vl

Containing othar fata, of a fat

content of:

90 91 - More thån 40% vl

90 92 - More thån 10%, but not nore thån 40% vl

90 93 - Not nore thån 10% vl

Not containing fata:

- Containing augar, of a augar content

of:

90 94 - More thån 50% vl

90 95 - Not nore thån 50% vl

90 96 - Containing cereals, nalt extracts

or eggs (not containing sugar) vl

90 99 - Other vl

2202 Waters, including nineral 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:

10 00 - Waters, including nineral waters and

aerated waters, containing added sugar

or other sweetening natter of flavoured 6.40

- other:

90 90 - Other 6.40

2 ? " 3 Beer made from nalt t1 »2 )

00 10 - In containers holding nore thån 2 hl 6 .-

00 20 - In containers holding nore thån 2 1 but

not nore thån 2 hl 3.50

- In containers holding not nore thån 2 1:

00 31 - In glass bottles 6 .- 00 39 - Other 8 . -

1 In addition te tha C jetem duty, boer of th ia t a r i f f Itaaa eboli bo tla b la to en additionel duty of f r . J.JO /h l.

2 |n addition to the Cuotoaa duty ond tha additionel duty, baar of th ia t a r i f f I t a a ahall be H a b it to a baar tax of

14.4 c . / l .

97

-fls Hofling P utv<«)

No. kg gross

2205 Vermouth and other wine of fresh grapes

flavoured with plants or aromatic

substances:

— In containers holding 2 1 or less:

10 10 — Of an alcoholic strength by volume not

exceeding 18% vol FREE

10 20 — Of an alcoholic strength by volume

exceeding 18% vol FREE

— Other:

90 10 — Of an alcoholic strength by volume not

exceeding 18% vol FREE

90 20 -- Of an alcoholic strength by volume

exceeding 18% vol FREE

2208 Undenatured ethyl alcohol of an alcoholic

strength by volume of less thån 80% vol;

spirits, liqueurs and other spirituous

beverages; compound alcoholic preparations

of a kind used for the manufacture of

beverages:

- Other:

ex 90 90 - - Other:

- Liqueurs and other sweetened, even

flavoured spirits: containing sugar

or eggs 45.-

2905 Acyclic alcohols and their halogenated,

sulphonated, nitrated or nitrosated

derivatives:

— Other polyhydric alcohols:

43 00 — Mannitol v l 44 00 — D-glucitol (sorbitol) v l

ex2915 Saturated acycylic monocarboxylic acids

and their anhydrides, halides, peroxides

and peroxyacids; their halogenated,

sulphonated, nitrated or 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:

98

HS Headlnq Dutv t ♦)

Ko. fr/100 kg gross

Unsaturated acyclic nonocarboxylic

a d d e , their anhydrides, halides,

peroxides, peroxyacids and their

derivatives:

•x 19 oo - Other:

- Esters of aannitol or sorbitol FREE

2917 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:

ex 19 00 — Other

- Itacon acids, 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,

peroxyacids and their derivatives:

11 00 — Lactic acid, its salts and esters FREE

14 00 — Citric acid FREE

15 00 — Salts and esters of citric acid FREE

16 00 — Gluconic acid, its salts and esters FREE

ex 19 00 — Other:

- Glycerin acid, glycol acid, sugar

acid, isosugar acid, hepta sugar

acid, their salts and esters FREE

2932 Heterocyclic conpounds with oxygen hetero-

atora(s) only:

- Conpounds containing an unfused furan

ring (whether or not hydrogenated) in

the structure:

ex 19 00 - Other:

- Anhydrates of nannite or sorbite

(e.g.sorbitan) not including naltol

and isomaltol FREE

ex 90 00 - Other:

- Alphanethylglucosid FREE

99

h s Madina Rats

N O . fr/100 kg gross

ex294 0.00 00 Sugare, chemically pure, other thån

sucrose, lactose, maltose, glucose and

fructose; sugar ethers and sugar esters,

and thelr salts, other thån products of

heading Nos. 2937, 2938 and 2939:

- Sorbose, its salts and esters FREE

2941 Antiblotlcs:

ex 10 00 - Penicillins and their derivatives with

a penicillanic acid structure; salts

thereof:

Penicillins f1 ) FREE

3001 Glands and other organs, dried, whether

or not powdered; extracts of glands or

other organs or of their secretions for

organo-therapeutic uses; heparin and its

salts; other animal substances prepared

for therapeutic or prophylactic uses, not

elsewhere specified or included:

ex 90 00 - Other:

- Heparin and its salts FREE

3501 Casein, caseinates and other casein

derivatives; casein glues:

ex 90 00 - Other

- Casein glues 15.-

3505 Dextrins and other modified starches

(for example, pregelatinised or esterified

starches); glues based on starches, or on

dextrins or other modified starches:

10 00 - Dextrins and other modified starches

- Esterified or etherified starches (2 ) FREE

- Other »2 ' 4.80

20 00 - Glues (2 ) 4.80

1 Subject to hoalth lo g isla tio n . Prodjcta for a n i n i ftadlne a r t in addition su b jtc t to p rica »W la«tnt« in accordanct Kith th t Fadarat lax of a tric u ltu ra

7 - S Ö 1992:49

100

HS Headlnq B a t s <?f P u t Y (*)

No. fr/100 kg gross

3506 Prepared glues and other prepared

adheslves, not elsevhere specified or

included; products sultable for use as

glues or adheslves, put up for retail

sale as glues or adheslves, not exceedlng

a net welght of 1 kg:

ex 10 00 - Products sultable for use as glues or

adheslves, put up for retail sale as

glues or adheslves, not bxceeding a net

veight of 1 kg:

- On the basis of emulsions of sodium

silicates FREE

- other:

99 00 - Other:

- On the basis of emulsions of sodium

silicates FREE

3507 Enzymes; prepared enzymes not elsewhere

specified or included:

90 00 - Other:

- Prepared enzymes containing substances

with nutritive value v l

3809 Finishing agents, dye carriers to

accelerate the dyeing or fixing of

dyestuffs and other products and prep-

arations (for example, dressings and

mordants), of a kind used in the textile,

paper, leather or like Industries, not

elsewhere specified or included:

10 00 - 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:

ex 10 00 - Prepared binders for foundry moulds or

cores:

- On the basis of artificial resins FREE

60 00 - Sorbitol other thån that of subheading

No. 2905.44 Vl

in the Alcohol

101

Rate of D u t v l *'

fr/100 kg gross

Other:

ex 90 90 - Other:

- Products of kracking or sorbitol FREE

3911 Petroleum resins, coumarone-indene resins,

polyterpenes, polysulphides polysulphones

and other products specified ln Note 3 to

this Chapter, not elsewhere-specified or

included, in primary forms:

- Petroleum resins, coumarone-resins,

indene-resins, coumarone-indene resins

and polyterpenes:

ex 10 10 — In dispersion or solution not in water-

medium:

- Glues on the basis of emulsions of

these resins FREE

ex 10 90 — Other:

- Glues on the basis of emulsions of

these resins FREE

ex 90 00 - Other:

- Glues on the basis of emulsions of

these resins FREE

3913 Natural polymers (for example, algininc

acid) and modified natural polymers (for

example, hardened proteins, Chemical

derivatives of natural rubber), not

elsewhere specified or included, in

primary forms:

ex 90 00 - Other:

- Dextrins and other products thån

hardened protein FREE

102

TABLE VII -TP PPPTPCPL A

ICELAND

List 1

Icelandic Description of Products

C ustoms Tariff Rate of

h e a d i n g No. duty %

0403 Buttermilk, curdled mil k and

cream, yogurt, kephir and

other fermented or acidified

mi l k and cream, w h e t h e r or

not concentrated or contain-

ing 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 4 0

- Other:

0403.9001 - - Containing cocoa 4 0

0403.9003 - - As beverage 4 0

1704 Sugar confectionary (including

white c h o c o l a t e ) , not c o n t a i n ­

ing cocoa:

1704.1000 - Chewing gum, whether or not

sugarcoated 4 0

- Other:

1704.9005 - -Preparations of gum A rabic 4 0

1704.9009 - -Other 4 0

1806 Chocolate and other food

p reparations containing cocoa:

- Other préparations in blocks

or slabs weighing mo r e thån

2 Kg or in liquid, paste, powder

granular or other bulk form in

containers or immediate

packings, of a content exceeding

2 kg:

1806.2009 - - other 4 0

- Other, in blocks, slabs or bars:

103

1806.3100 --- Filled 40

N ot filled:

1806.3201 - - - Cooking chocolate in bars

and slabs, c o n t aining only

cocoa beans, sugar and not

nore thån 30% of cocoa

butter 4 0

1806.3209 - - - Other 40

- Other:

1806.9002 - - Food specially prepared for

dietetic purposes 40

1806.9003 - - Easter eggs 40

1806.9009 Other 40

1901 Ma l t 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 thån 50%, not elsewhere

specified or included; food

preparations of goods of headings

Nos. 0401 to 0404, not containing

cocoa powder in a proportion by

w eight of less thån 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 pharma-

ceutical use, sealing wafers,

rice paper and similar products:

1905.1000 - Crispbread 32

1905.2000 - Gingerbread and the like 32

- Sweet biscuits; w a f fles and

wafers:

- - Coated or covered with

chocolate or with fondants

containing cocoa:

1905.3011 - - - Sweet biscuits 32

1905.3019 other 32

- - other:

1905.3091 - - - Sweet biscuits 32 ioi

1905.3099 Other 32

104

1905.4000 - Rusks, toasted bread and

similar toasted products

2101 Extracts, essences and

concentrates of coffee, tea

or mat e and preparations wit h

a basis of these products or

w i t h a basis of coffee, tea or

mate; roasted chicory and other

roasted coffee substitutes, and

extracts, essences and

concentrates thereof:

2101.3000 - - Roasted chicory and other

roasted coffee substitutes,

and extracts, essences and

concentrates thereof 28

2102 Yeast (active or i n a c t i v e ) ;

other single-cell micro-

organisms, dead (but not

including vaccines of heading

No. 3002); prepared baking

powders:

2102.1000 - Active yeasts 32

- Inactive yeasts; other

single-cell micro-organisms,

dead:

2102.2001 - - Inactive yeasts 32

2102.3001 and - Prepared baking powders 40

2102.3009

2104 Soups and bröths and p r e p a r a ­

tions therefor; homogenised

composite food preparations:

ex 2194.1004 and - Soups and bröths and

2104.1009 preparations therefor,

excluding soup powder in

packing of 5 kg. or more 40

2106 Food preparations not

elsewhere specified or

included:

- Other:

2106.9031 and

102 2106.9039 - Powder for m a k i n g desserts 40

105

2202 Waters, including mineral

v aters and aerated waters,

containing added sugar or

other sweetening m atter or

flavoured and other non-

alcoholic beverages, not

including fruit and vege-

table juices of heading

No. 2009:

- Waters, including mineral

waters and aerated waters,

containing added sugar or

other sweetening matter or

flavoured:

2202.1001 - Carbonated beverages 40

2202.1009 - Other 40

Other:

2202.9001 - Of dairy products with other

ingredients, provided that

the dairy products are 75%

or more by net weight 40

2202.9009 - Other 40

2203 Beer made from malt:

2203.0001 Malt ale and other

fermentation ale, of an

alcoholic strength by

volume more thån 0.5%

and not exceeding 2.25% vol. 40

2203.0009 Other 40

3501 Casein, caseinates and other

casein derivatives; casein glues:

3501.1000 - Casein 12

3501.9000 - Other 12

3506 Prepared glues and other

p repared adhesives, not else-

where 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:

106

SÖ 1992:49

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

- Other:

3506.9100 - - Adhesives based on rubber

or plastics (including

artificial resins)

3506.9900 - - Other

107

List 2

Icelandic

C ustoms Tariff Description of P r o d u c t s Rate of

h e a ding No. duty %

1702 Other sugars, including

chemically pure lactose,

maltose, glucose and fructose,

in solid form; sugar syrups not

containing added flavouring or

colouring matter; artificial

honey, whether or not mixed with

natural honey; caramel:

1702.5000 - Chemically pure fructose 18

- Other, including invert sugar:

1702.9004 - - Chemically pure maltose 18

1901 Mal t extract; food preparations

of flour, meal, starch or malt

extract, not containing cocoa

powder or containing cocoa in

a proportion by weight of less

thån 50%, not elsewhere

specified or included; food

p reparations of goods of

h eadings Nos. 0401 to 0404,

not containing cocoa powder

or containing cocoa powder

in a proportion by w eight of

less thån 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 in a

proportion less thån 10%:

- - Food preparations of goods

of headings Nos. 04 01 to

0404, not containing

cocoa 100

- - other 50

108

ex 1901.2000 - Mixes and doughs for

preparations of b a k e r s 1

vares of heading No. 1905,

excluding malt extract and

preparations of goods in

headings Nos. 0401 to 0404

containing cocoa in a

proportion less 10%:

- - Food preparations of goods

of headings Nos. 0401 to

0404 not containing cocoa 100

- - Other 50

ex 1901.9000 - Other, excluding malt

extract and preparations

of headings Nos. 0401 to

0404 containing cocoa in

a proportion less thån 10%: 50

- - Powder for making desserts 100

- - Preparations of goods in

headings Nos. 0401 to 0404

not containing cocoa 100

- - other 50

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

prepared:

- Uncooked pasta, not stuffed or

otherwise prepared:

1902.1100 - Containing eggs 60

1902.1900 - - other 60

- Stuffed pasta, whether or

not cooked or otherwise

prepared:

1902.2009 - - other 100

1902.3000 - - Other pasta 100

- Couscous:

1902.4001 - - Cooked 100

1902.4009 - - Other 60

1903 Tapioca and substitutes

therefor prepared from starch,

in the form of flakes, grains,

pearls, siftings or in similar

forms:

1903.0001 - In retail packings 5 kg or less

1903.0009 - Other

109

Prepared foods obtained by

the svelling or roasting of

cereals or cereal products

(for example, corn f l a k e s ) ;

in grain form, pre-cooked or

otherwise prepared:

1904.1000 - Prepared foods obtained by

the svelling or roasting of

cereals or cereal products 50

1904.9000 - Other 50

2001 Vegetables, fruit, nuts and

other edible parts of plants,

p repared or preseverd by

vinegar or acetic acid:

- Other:

ex 2001.9009 - - Sveet corn 60

2005 Other vegetables prepared or

p r eserved othervise thån by

vinegar or acetic acid,

not frozén:

Peas (Pisum s a t i v u m ) :

ex 2005.4000 - Preparations solely of

peas 50

Beans (Vigna spp.,

Phaseolus spp.):

ex 2005.5900 - Other:

- - Preparations based

solely in bean flour 50

2005.8000 Sveet corn (Zea mays var.

saccharata) 60

Other vegetables and

mixtures of vegetables:

ex 2005.9000 - Mixtures of vegetables

wh i c h havé potato chips

as a basic ingredient 100

ex 2005.9000 - Mixtures of based on

vegetable flour 50

Fruit, nuts and other edible

parts of plants, otherwise

prepared or preserved,

vhether or not containing

added sugar or other sweeten-

ing matter or spirit, not

elsewhere specified or

included:

110

- Other, including mixtures

other thån those of sub-

heading No. 2008.19:

2008.9100 - - Palm hearts

- - other:

ex 2008.9909 - - - Other edible parts

of plants, n.e.s. 100

2101 Extracts, essences and

c o n c e n t r a t e s , of coffee, tea

or mate and preparatlons

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 wi t h a

basis of these extracts,

essences or concentrates

or with a basis of coffee:

2101.1001 - - Coffee pastes consisting

of mixtures of ground,

roasted coffee with

vegetable fats and some-

times other ingredient 100

- 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:

2101.2001 - - Tea preparations

consisting of a mixture

of tea, milk powder and

sugar 100

2103 Sauces and preparations

therefor; mixed condiments

and mixed seasonings;

mustard flour and meal

and prepared mustard:

- Other:

2103.9001 - - Preparations of

vegetable sauces with

the basic ingredients

111

of flour, meal, starch

or malt extract 50

2104 Soups and bröths and

preparations therefor; homo-

genlsed composite food

preparations:

- Soups and bröths and

preparations therefor:

2104.1001 - - Preparations of vege-

table soups vit h 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

mi x e d more thån 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 diabetics,

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 100

ex 2204 Wine of fresh grapes, including

fortified vines; grape must

other thån of heading No. 2009:

- Other vine; grape must vith

fermentation prevented or

112

arrested by the addition of

alcohol:

- in containers of 2 1 or less:

2204.2101 - - Fortified grape must 20

- other

2204.2901 - - Fortified grape must 20

2205 Vermouth and other vine of

fresh grapes flavoured with

plants or aromatic substances:

2205.1000 - In containers of 2 1 or less 20

2205.9000 - Other 20

2208 Undenatured ethyl alcohol

of an alcoholic strength by

volume of less thån 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 thån

2.25% vol 20

2208.1009 --- Other 20

- Spirits obtained by

distilling grape wine

or grape marc:

2208.2001 - - Cognac 20

2208.2009 - - Other 20

2208.3000 - Whiskies 20

2208.4000 - R um and tafia 20

- Gin and Geneva:

2208.5001 --- Gin 20

2208.5002 - - Geneva 20

- Other:

2208.9001 - - Of an alcoholic strength

by volume of more thån

2.25% vol:

- - Ethanol, undenatured,

of a strength less

thån 80% by volume 25

- - other 2 0

2208.9002 - - Aqua vitae (brennivin) 20

2208.9003 - - Vodka 20

2208.9004 - - Liqueurs 20

2208.9009 - - Other 20

113

ex 2520 G y p s u m , ; anhydrite; plasters

(consisting of calcined gypsum

or calcium sulphate) whether or

not coloured, wit h or without

small quantities of accelerators

or retardera:

- Plasters:

2520.2001 - - Plasters specially

prepared for use ln 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,

n itrated or nitrosated

derivatives:

- Saturated monohydric alcohols:

2905.1200 - - Propan-l-ol (propyl

alchol) and propan-2-ol

(isopropyl alcohol)

2905.1300 - - Butan-l-ol (n-butyl

alcohol)

2905.1400 - - Other butanols

2905.1500 - - Pentanol (amyl alcohol)

and isomer therof

2905.1600 - - Octanol (octyl alcohol)

and isomers thereof

2905.1700 - - Dodecan-l-ol (lauryl

a l c o h o l ) , hexadecan-l-ol

(cetyl alcohol) and

octadecan-l-ol (stearyl

alcohol)

2905.1900 - - other

- Unsaturated monohydric

alcohols:

2905.2100 - - Allyl alcohol

2905.2200 - - Acyclic terpene alcohols

2905.2900 - - other

- Diols:

2905.3200 - - Propylene glycol

(propane-1,2-diol)

2905.3900 - - other

- Other polyhydric alcohols:

114

2905.4100 - 2-Ethyl-2-(hydroxymethyl

p r o p a n e - l ,3-diol

(trimethylolpropane) 18

2905.4200 - Pentaerythritol 18

2905.4300 - Mannltol 18

2905.4400 - D-glucitol (sorbitol) 18

2905.4900 - Other 18

2905.5000 Halogentaed, sulphonated,

nitrated or nitrosated

derivatives of acyclic

alcohols 18

2911 2911.0000 Acetals and hemiacetals,

v hether or not with other

oxygen function, and their

halogenated, sulphonated,

nitrated or nitrosated

derivatives 18

2915 Saturated acylic mono-

carboxylic 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 18

2915.1300 - Esters of formic acid 18

Acetic acid and its salts;

acetic anhydride:

2915.2100 - Acetic acid 18

2915.2200 - Sodium acetate 18

2915.2300 - Cobalt acetates 18

2915.2400 - Acetic anhydride 18

2915.2900 - Other 18

Esters of acetic acid:

2915 .3100 - Ethyl acetate 18

2915 .3200 - Vinyl acetate 18

2915 .3300 - N-Butyl acetate 18

2915 .3400 - Isobutyl acetate 18

2915 .3500 - 2-Ethoxyethyl acetate 18

2915 .3900 - Other 18

2915 .4000 Mono-, di- or

tricholoracetic acids,

their salts and esters 18

2915.5000 Propionic acid, its salts

and esters 18

2915.6000 Butyric acids, valerie

acids, their salts

and esters

115

2915.7000 - Palmitic acid, stearic

acid, their salts and

esters 18

2915.9000 - Other 18

2916 Unsaturated acyclic mono-

carboxylic acids, cyclic

monocarboxylic -acids, their

anhydrides, halides,

peroxides and peroxyacids;

their halogenated, sulphon-

ated, nitrated or nitrosated

derivatives:

- Unsaturated acylic mono-

carboxylic acids, their

anhydrides, halides,

peroxides, peroxyacids

and their derivatives:

2916.1100 - Acrylic acid and its salts 18

2916.1200 - Esters of acrylic acid 18

2916.1300 - Methacrylic acid and

its salts 18

2916.1400 - Esters of methacrylic acid 18

2916.1500 - Oleic, linoleic or

linolenic acids, their

salts and esters 18

2916.1900 - Other 18

2916.2000 Cyclanic, cyclenic or

cycloterpenic m o n o ­

carboxylic acids, their

anhydrides, halides,

peroxides, peroxyacids and

their derivatives 18

A romatic monocarboyylic

acids, their anhydrides,

halides, peroxides,

peroxyacids and their

derivatives:

2916.3100 - Benzoic acid, its salts

and esters 18

2916.3200 - Benzoyl peroxide and

benzoyl chloride 18

2916.3300 - Phenylacetic acid, its

salts and esters 18

2916.3900 - Other 18

2917 Polycarboxylic acids, their

anhydrides, halides, peroxides

and peroxyacids; their

halogenated, sulphonated,

nitrated or nitrosated

derivatives:

116

Acyclic polycarboxylic

acids, their anhydrides,

hälldes, peroxides, peroxy-

acids and their derivatives:

2917.1100 - Oxalic acid, its salts

and esters

2917.1200 - Adipic aci$, its salts

- and esters 18

2917.1300 - Azelaic acid, sebacic

acid, their salts and

esters 18

2917.1400 - Maleic anhydride 18

2917.1900 - Other 18

2917.2000 Cyclanic, cyclenic or

cycloterpenic p o l y ­

carboxylic acids, their

anhydrides, halides,

peroxides, peroxyacids

and their derivatives 18

Aromatic polycarboxylic

acids, their anhydrides,

halides, peroxides,

peroxyacids and their

derivatives:

2917. 3100 - Dibutyl orthophthalates 18

2917. 3100 - Dicotyl orthophthalates 18

2917, 3300 - Dionyl or didecyl

orthophthaltes 18

2917.3400 - Other esters of

orthophthalic acid 18

2917. 3500 - Phthalic anhydride 18

2917. 3600 - Terephthalic acid and

its salts 18

2917. 3700 - Dimethyl terephthalate 18

2917. 3900 - 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

117

- Salts and esters of

citric acid 18

2918.1600 - Gluconic acid, its salts

and esters 18

2918.1700 - Phenylglycolic acid

(mandelie a c i d ) , its

salts and esters 18

2918.1900 - Other 18

Carboxylic acids wit h phenol

function but without other

oxygen function, their

anhydrides, halides,

peroxides, peroxyacids and

their derivatives:

2918.2100 - Salicylic acid and its salts 18

2918.2200 - O-Acetylsalicylic acid,

its salts and esters 18

2918.2300 - Other esters of salicylic

acid and their salts 18

2918.2900 - Other 18

2918.3000 Carboxylic acids with

aldehyde or ketone

function but without

other oxygen function,

their anhydrides, halides,

peroxides, peroxyacids

and their derivatives 18

2918.9000 Other 18

2932 Heterocyclic compounds with

oxygen hetero-atoma(s) only:

- Compounds containing an

unfused furan ring (whether

or not hydrogenated) in

the strueture:

2932.1100 - Tetrahydrofuran 18

2932.1200 - 2-Furaldehyde

(furfuraldehyde) 18

2932.1300 - Furfuryl aleohol and

tetrahydrofurfuryl

aleohol 18

2932.1900 - Other 18

Lactones:

2932.2100 - Coumarin, methylcoumarins

and ethylcoumarins 18

2932.2900 - Other lactones 18

2932.9000 Other 18

Heterocyclic compounds with

nitrogen hetero-atom(s)

only; nucleic acids and

their i —

118

Coropounds containing an

unfused pyrazole ring

(whether or not hydro-

genated) in the structure:

2933.1100 - Phenazone (antipyrin)

and its derivatives 18

2933.1900 - Other 18

Compounds containing an

unfused imidazole ring

(whether or not hydrogen-

ated) in the structure:

2933.2900 - Other 18

Compounds containing an

unfused pyridine ring

(whether or not hydro-

genated) in the structure:

2933.3100 - Pyridine and its salts 18

2933.3900 - Other 18

2933.4000 Compounds containing a

guinoline or isoguinoline

ring-system (whether or

not h y d r o g e n a t e d ) , not

further fused 18

Compounds containing a

pyramidine ring (whether

or not hydrogenated) or

piperazine ring in the

structure; nucleic acids

and their salts:

2933.5900 - Other 18

Compounds containing an

unfused triazine ring

(whether or not h y d r o ­

genated) in the structure:

2933.6100 - Melamine 18

2933.6900 - Other 18

Lactams:

2933.7100 - 6-Hexanelactam

(epsilon-caprolactam) 18

2933.7900 - Other lactams 18

2933.9000 Other 18

2934 Other heterocyclic compounds:

2934.1000 - Compounds containing an

unfused thiazole ring

(whether or not h y d r o ­

genated) in the structure 18

2934.2000 - Compounds containing a

benzothiazole ringsystem

(whether or not h y d r o g e n a t e d ) ,

not further fused

2934.3000 - Compounds containing a

phenothiazine ringsystem

119

(whether or not h y d r o g e n a t e d ) ,

not further fused 18

2934.9000 - Other 18

2940 2940.0000 Sugars, chemically pure,

other thån sucrose, maltose,

glucose and fructose; sugar

esters, and théir salts,

other thå n products of

headlng 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 - Tetracyclines and their

derivatives; salts thereof 10

2941.4000 - Chloraxnphenicol and its

d e r i v a t i v e s ;

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 permicides:

- - Chemical contraceptive

preparations based

on hormones 50

3403 Lubricating preparations

(including cutting-oil

preparations, bolt or nut

release preparations, anti-

rust or anti-corrosion

preparations and mould

release preparations, based

120

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

constituents, 70% or more

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:

- - - Haterdispersible

textile lubricating

preparations containing

a high proportion of

surface-active agents

together with mineral

oils and other Chemicals 50

- - 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 50

3407 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 s u l p h a t e ) :

3407.0001 - Preparations for use in

dentistry, with a basis

of plaster 50

121

3505 Dextrins and other modified

starches (for example, pre-

gelatinised or esterified

s t a r c h e s ) ; glues based on

starches, or on dextrins or

other modified starches:

3505.1000 - Dextrins and pt h e r

modified starches 25

3505.1000 - Glues 25

3801 Artificial graphite; colloidal

or semicolloidal graphite;

preparations based on graphite

or other carbon in the form

of pastes, blocks, plates or

other semi-ma n u f a c t u r e s :

ex 3801.2000 - Colloidal or semi-colloidal

graphite:

- - Colloidal graphite

suspended in oil and

semi-colloidal graphite 50

ex 3801.3000 - Carbonaceous pastes for

electrodes and similar

pastes for furnace linings,

excluding carbons for

making carbon brushes 50

- Other:

ex 3801.9000 - - Preparations based on

graphite or other carbon

in the form of pastes,

mixed with oil 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 terpenic

oils produced by the d i s t i l l a ­

tion or other treatment of

coniferouos woods; crude

dipentene; sulphite

turpentine and other crude

para-cymen; pine oil contain-

122

ing alphaterpineol as the main

constituent:

ex 3805.9000 - Other:

- - Crude para-cymen other

thån sulphite terpentine 50

3809 F i n i s h i n g a g e n t s , d y e c a r r i e r s

t o a c c e l e r a t e t h e d y e i n g o r

f i x i n g o f d y e s t u f f s a n d o t h e r

p r o d u c t s a n d p r e p a r a t i o n s

( for é x a m p l e , d r e s s i n g s a n d

m o r d a n t s ) , o f a k i n d u s e d in

t h e t e x t i l e , p a p e r , l e a t h e r o r

l i k e i n d u s t r i e s , n o t e l s e w h e r e

s p e c i f i e d o r i n c l u d e d :

- W i t h a b a s i s o f a m y l a c e o u s

s u b s t a n c e s :

ex 3809.1000 - - A u x i l l a r y p r e p a r a t i o n s 50

ex 3809.1000 - - O t h e r 2 5

- O t h e r :

- - O f a k i n d u s e d i n t h e

t e x t i l e o r l i k e i n d u s t r i e s :

ex 3809.9100 - - - A u x i l l a r y p r e p a r a t i o n s 50

ex 3809.9100 - - - O t h e r 25

- - O f a k i n d u s e d in t h e p a p e r

o r l i k e i n d u s t r i e s :

ex 3809.9201 - - - A u x i l l a r y p r e p a r a t i o n s 50

ex 3809.9201 - - - O t h e r 2 5

- - O f a k i n d u s e d in t h e l e a t h e r

o r l i k e i n d u s t r i e s :

ex 3809.9309 - - - A u x i l l a r y p r e p a r a t i o n s 50

ex 3809.9309 ---O t h e r 2 5

3811 Anti-knock preparations,

oxidation inhibitors, gum

inhibitors, viscosity

improvers, anti-corrosive

preparations and other

prepared additives, for

mineral oils (including

gasoline) or for other liquids

used for the same purposes

as mineral oils:

- Anti-knock preparations:

ex 3811.1100 Based on lead compounds,

excluding for mineral

oils, including gasoline 50

120 ex 3811.1900 Other, excluding for 136

mineral oils, including

gasoline

123

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 mineral

oils, including gasoline 50

3812 Prepared rubber accelerators;

compound plasticisers for

rubber or plastics, not else-

w here 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 thån

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

m o u l d s o r c o r e s ; C h e m i c a l

Products and preparations

of t h e C h e m i c a l or a l l i e d

industries (including those

consisting of mixtures of

natural p r o d u c t s ) , not

elsewhere specified or

included; residual products

of t h e C h e m i c a l or a l l i e d 121

industries, not elsewhere

specified or included:

124

3823.1000 Prepared binders for foundry

moulds or cores, excluding

foundry core binders based

on natural resinous products

3823.3000 Non-agglomerated metal

carbides mixed together or

with metallic binders 50

3823.5000 Non-refrectory mörtars and

concretes 50

3823.6000 Sorbitol other thån that

of subheading No. 2905.44 50

Other:

ex 3823.9001 - Raw materials or auxilary

preparations for the

produetion of industrial

goods, n.e.s., excluding

emulsifiers and

preparations for tänning 50

3823.9002 - Compound hardening agents 50

3823.9003 - Inorganic composite

solvents and thinners 50

3823.9004 - Anti-rust preparations 50

3823.9005 - R e f r i g e r a n t s 50

3823.9006 - R e s i d u a l p r o d u c t s of t h e

C h e m i c a l or a l l i e d

i n d u s tries, n.e.s. 50

3823.9009 - Other 50

ex 3919 Self-adhesisve plates, sheets,

film, foil, tape, strip and

other flat shapes, of plastics,

whether or not in rolls, of

polymerisation and copolymerisa-

tion products (for example

polyethylene, polytetra-

haloethylenes, polyisolbutylene,

polystyrene, polyvinyl chloride,

polyvinyl acetate, polyvinyl

chloroacetate and other polyvinyl

derivatives, polyacrylic and

polymethacrylic derivatives,

coumaroneindene r e s i n s ) :

- Other:

3919.9001 - - Wall and ceiling covering 40

3919.9009 Other 40

ex 3919 Self-adhesive plates, sheets,

film, foil, tape, strip and

other flat shapes, of plastics,

whether or not in rolls, of other

|22 high polymers, artificial resins

and artificial plastic materials,

including alginic acid, its

125

salts and esters; linoxyn:

- Other:

3919.9001 - - Wall and ceiling covering 30

3919.9009 - - Other 30

ex 3920 Other plates, sheets, film

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 chloride, polyvinyl

acetate, polyvinyl chloroacetate

and other polyvinyl derivatives,

polyacrylic and polymethacrylic

derivatives, coumarone-indene

r e s i n s ) , excluding products for

photoengravings, shoe manufacture

and products not p atterned or

printed of a thickness not

exceeding o . 4 mm 40

ex 3920 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, including alginic acid,

its salts and esters; linoxyn,

excluding products for p h o t o ­

engravings, shoe manufacture

and products not patterned or

printed of a thickness not

exceeding 0.4 m m 30

ex 3921 Other plates, sheets, film,

foil and strip, of plastics of

polymerisation and c o p o l y m e r i s a ­

tion products (for example

polyethylene, polytetra-

haloethylenes, polyisolbutylene,

polystyrene, polyvinyl chloride,

polyvinyl acetate, polyvinyl

chloroacetate and other polyvinyl

derivatives, polyacrylic and

polymethacrylic derivatives,

126

coumarone-indene r e s i n s ) ,

excluding products for photo-

engravings, shoe manufacture

and products not patterned or

printed of a thickness not

exceeding 0.4 m m 40

ex 3921 Other plates, sheets, film,

foil and stripi of plastics,

of other high polymers,

artificial resins and artificial

plastic materials, including

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 m m 30

127

TABLE VIII TO PROTOCOL A

CSFR

Heading D escrip tion o f products Rate of Year

No. Duty *

Butterm ilk. curdled milk and creain.

ypgurt. keohir and other fermented or

a c id if ie d wilk and cream. whether or not

concentrated or con tain ing added sugar

or other sweetening matter or flavoured

or con tain ing added f r u i t . nuts or

cocoa.

0403.10 - Yogurt:

51 —Flavoured or con tain ing added f r u i t or

to 99 cocoa 10

0403.90 - Other:

71 - Flavoured or con tain ing added f r u it

to 99 or cocoa 30

15.12 Margarine; ed ib le mixtures or

preparations of animal or v eceta b le fa t s

or o i l s or of fr a c tio n s of d iffe r e n t

f a t s or o i l s of t h is Chapter. other thån

e d ib le f a t s or o i l s or th e ir fr a c tio n s

of heading No. 15.16.

** A pplies from 1.1.1992 to 31.12.1994.

Column "years" in d ic a te s number o f year6 in which the n on-agricu ltu ral

component in import duty w ill be gradually ab olish ed s ta r tin g from

1 January 1995.

128

Heading H.S. D escrlption of products Rate of

No. Code Duty**

ex 1517.10 - Margarine, excluding liq u id margarine:

10 — Containing more thån 10% but not more

thån 15% by weight o f m ilk fats 20

ex 1517.90 - Other:

10 — Containing more thån 10% but not more

thån 15% by weight of m ilk fats 20

17.04 Suaar con fection erv fincludina white

o h o c o la te ). not containing cocoai

1704.10 - Chewing gum, whether or not sugar-

coated 25

1704.90 - Other:

10 — Liquorice ex tra ct containing more

thån 10% by weight of sucrose but not

containing other added substances 25

30 — White ch ocolate 25

51 — Other 25

to 99

18.03 Cocoa n a ste, whether or not d efa tted . 6

18.04 Cocoa b u tter, fa t and o i l . 1,5

18.05 Cocoa Dowder. not containina added suqar 1 0

or other sweetenina matter.

18.06 Chocolate and other food p reoarations

containina cocoa. 1 5

19.01 Malt ex tra ct: food preoarations of

flo u r . meal. starch or malt e x tr a c t. not

containina cocoa powder or containina

cocoa powder in a proportion bv weiaht

of l e s s thån 50 %. not elsewhere

s o e c if ie d or included; food preoarations

of aoods of headinas Nos. 04.01 to

04.04. not containina cocoa powder or

containina cocoa powder in a proportion

bv weiaht o f le s s thån 10 %. not

elsewhere s o e c ifie d or included.

1901.10 - Preparations for in fa n t u se, put up

for r e t a i l s a le 1 1

129

Rate of Year

Duty**

1901.20 Mixes and doughs för the preparation

of bakers' wares of heading No. 19.05 11

1901.90 Other:

- Malt ex tra ct 9.8

90 - Other 9.8

19 ■ 02 Pasta, whether or not cooked or stu ffe d

(with meat or other substancesl or

otherw ise prepared. such as sp a g h e tti.

macaroni. noodles. lasaone. anocchi.

ra v io l i . can n ellon i: couscous. whether

or not prepared.

- Uncooked pasta, not stu ffe d or

otherw ise prepared :

1902.11 - Containing eggs 12

1902.19 - Other 12

ex 1902.20 - S tu ffed pasta, whether or not cooked

or otherwise prepared:

- Other:

91 Cooked 13

99 Other 12

1902.30 - Other pasta 10

1902.40 - Couscous 11

19.03 Tapioca and s u b s titu te s th erefor

uiepareo irom staren , in tne form or

fla k e s . o ra in s. o ea r ls . s i f t i n a s or in

sim ila r forms.

19-04 Prepared foods obtained bv the sw ellin a

or roastin o of ce r e a ls or cerea l

Products (fo r examole. corn f la k e s ) :

c e r e a ls , other thån maize (corn). in

grain form. ore-cooked or otherwise

prepared.

1904.10 — Prepared foods obtained by the

sw ellin g or ro astin g of c e r e a ls or

cerea l products

10 — Obtained from maize 9

30 — Obtained from r ic e f ree

130

Heading V e a r

No.

*

90 — Other 1

1904.90 — Other:

10 — Rice 1

90 — Other 1

3.9. Q5 Bread. pastrv. cakes. b is c u its and other

bakers' wares. whether or not containing

cocoa; communion w afers. emoty cachets

of a kind sMjtable f Qy pharmaceuUga l

use. se a lin g wafers. r ic e gaper and

sim ilar Products.

1905.10 - Crispbread 2

1905.20 - Gingerbread and the lik e 2

1905.30 - Sweet b is c u its ; w a ffles and wafers:

11

to 59 3

W affles and wafers:

91 S alted , whether or not f i l l e d 1

99 Other 3

1905.40 - Rusks, toa sted bread and sim ila r

to asted products 1

1905.90 - Other 1

21.01 E xtracts. essen ces and con cen trates. of

c o ffe e . tea or mat and preparations with

a b a sis of th ese Products or with a

b a sis of c o ffe e . tea or maté; roasted

chicorv and other roasted c o ffe e

s u b s titu te s . and e x tr a c ts. essen ces and

concentrates th ereo f.

ex 2101.10 - E xtracts, essen ces and con cen trates,

of c o ffe e , and preparations with a

b a sis of th ese e x tr a c ts, essen ces or

concentrates or with a b a sis of

c o f f e e :

— Preparations:

99 Other

131

Rate of Year

Duty** *

2101.20 Extracts, essences and concentrates,

of tea or maté, and preparations with

a basis of these extracts, essences or

concentrates or with a basis of tea or

maté

2101.30 Roasted chicory and other roasted

coffee substitutes, and extracts,

essences and concentrates thereof 16

21,02 Yeasts factive or inactive ) : other

s m ale-cell micro-organisms. dead rbut

not -Includlnq vacclnes of heading

EP. 30.02): preoared baking powders.

2102.10 - Active yeasts:

10 -- Culture yeast 10

31 -- Bakers' yeast 8

to 39

90 — Other

ex 2102.20 - Inactive yeasts; other single-cell

micro-organisms, dead:

— Inactive yeasts:

11 -— In tablet, cubé or similar form, or

immediate packing of a net content

not exceeding 1 kg

2102.30 - Prepared baking powders

21-03 Sauces and__preparations th er efo r ; mixed

condiments and mixed season ings: mustard

flo u r sndjmeal and prepared roustard.

2103.10 - Soya sauce free

2103.20 - Tomato ketchup and other tomato

sauces 10

ex 2103.30 - Mustard flour and meal and prepared

mustard:

90 - Prepared mustard

2103.90 - Other:

90 - Other 10

132

Heading H.S. D escription o f products Rate of

No. Code Duty**

21.04 S ouds and bröths and Dreoarations

th erefo r; homoaenised comoosite food

preparat ionsj.

2104.10 - Soups and bröths and preparations

th erefor 7

2104.20 - Homogenised comppsite food 10

preparations

21.05 le e cream and other e d ib le ic e . whether 6

or not containina cocoa.

21.06 Food Dreoarations not elsewhere

SD ecified or included.

2106.10 - Protein concentrates and textured

p rotein substances 8 . B

ex 2106.90 - Other:

10 — Cheese fondues 8.2

— Other:

91 ---- Containing no xnilkfats, milk

p ro te in s, su crose, iso g lu c o se ,

glucose or starch or containing le s s

thån 1.5 t m ilk fa t, 2.5 % milk

p ro te in s, 5 % sucrose or iso g lu c o se ,

5 % glucose or starch 8.2

99 ---- Other 8.2

22.02 Waters, includina mineral waters and

aerated waters, containina added suqar

or other sweetenincr matter or flavoured.

and other n on -alcoh olic beveraaes. not

includina f r u it or v eaetab le iu ic e s of

headinq No. 20.09,

2202.10 - Waters, including mineral waters and

aerated w aters, containing added sugar

or other sweetening matter or

flavoured 11

ex 2202.90 - Other:

10 — Not containing products of heading

Nos. 0401 to 0404 or f a t obtained

from products of heading Nos. 04 01 to

0404:

133

Heading H.S. Description of products

Rate of

No. Code

Duty**

-- Containing sugar (sucrose or invert

sugar) 11

91 — Other 11

to 99

22.03 Beer made from majt, 24

22.05 Vermouth and other wine of fresh araiies

flavoured with plants or aromatic

substances.

2205.10 - In containers holding 2 1. or less 20

2205.90 - Other 20

22.08 Undenatured ethvl alcohol of an

alcoholic strenath bv voluroe of less

thån 80 | vpl; spirits. liaueurs and

other spirituous beveraaes: compound

alcoholic oreparations of a kind used

for the manufacture of beveraaes.

ex 2208.10 - Compound alcoholic preparations of a

kind used for the manufacture of

beverages:

90 -- Other 25

2208/20 - Spirits obtained by distilling grape

wine or grape marc 25

2208.30 - Whiskies 15

2208.40 - Rum and tafia 15

2208.50 - Gin and Geneva 15

ex 2208.90 — Other:

— Arrack, in containers holding:

11 -- 2 litres or less 15

19 -- More thån 2 litres 15

— Vodka of an alcoholic strength

by volume of 45.4% vol or less and

plum, pear or cherry spirit

(exluding liqueurs), in containers

holding:

31 + 33 -- 2 litres or less 15

39 -- More thån 2 litres 15

— Other spirits, liqueurs and other

spirituous beverages, in containers

holding:

134

Heading H.S. Description of products Rate of Year

No. Code Duty** *

51 + 53 --- 2 litres or less 15 1

-- More thån 2 litres

— Other spiritous beverages in

containers holding:

55 and 59 --- 2 litres or less 15 1

71 to 79 --- More thån 2 litres 15 1

— Undenatured ethyl alcohol of an

alcoholic strength by volunte of less

that 80 % vol, in containers holding:

91 -- 2 litres or less 25 1

99 -- More thån 2 litres 25 1

135

PROTOKOLL A

rörande varor som avses i artikel 2, punkt b)

A rtik e l 1 Bestäm m elserna i avtalet skall tilläm pas på de varor som upptagits i lista I.

A rtik e l 2 1. F ör att hänsyn skall kunna tas till prisskillnaderna på jordbruksråvaror ingående i de varor som finns upptagna i de listor som hänvisas till i denna artikel, skall avtalet inte hindra: i) a tt en rörlig avgift eller en schablonavgift uttas vid im port eller att interna prisutjäm ningsåtgärder vidtas; ii) a tt åtgärder vidtas vid export. 2. Prisutjäm ningsåtgärderna skall inte överstiga skillnaderna mellan det in­ hem ska priset och världsm arknadspriset på de jo rdbruksråvaror som ingår i varorna i fråga. O m d et inhem ska priset på en jordbruksråvara i ursprungs­ landet är lägre än världsm arknadspriset, får dock im portlandet ta d etta fak­ tum i b ea k ta n d e vid beräkning av utjäm ningsåtgärden. 3. F ör v aror upptagna i listorna II, III, IV, V och VI skall respektive EFTAstat ge Tjeckoslovakien de koncessioner som fram går av dessa listor. 4. D en behandling som Island ger finns angiven i lista V II. Tullavgifterna anges i lista 1 och de fiskala tullarna i lista 2. Island får em ellertid ersätta tullavgifterna och de fiskala tullarna m ed andra prisutjäm ningsåtgärder i en­ lighet m ed vad som sägs i punkterna 1 och 2 ovan m en ingen sådan åtgärd skall resultera i en m indre gynnsam behandling av Tjeckoslovakien än den Island ger den Europeiska ekonom iska gem enskapen. 5. F ör v aro r upptagna i lista V III skall Tjeckoslovakien ge EFTA -staterna de koncessioner som fram går av listan. 6. Tjeckoslovakien skall på ett tidigt stadium inform era EFT A -staterna om varje b eslut att införa prisutjäm ningssystem för att kunna ta hänsyn till pris­ skillnaderna på jordb ru k sp ro d u k ter som ingår i de bearbetade varorna. E tt sådant system skall införas samma dag och m ed sam m a regler och varuom fattning i relation till EFTA -staterna som kom m er att bli fallet beträffande den E uropeiska gem enskapen.

A rtik e l 3 1. E F T A -staterna skall m eddela Tjeckoslovakien och Tjeckoslovakien skall m eddela E FT A -staterna alla prisutjäm ningsåtgärder som tilläm pas i enlighet m ed artikel 2 i d etta protokoll. 2. T jeckoslovakien och E FT A -staterna skall inform era varandra om alla ändringar i den behandling som ges den E uropeiska ekonom iska gem enska­ pen.

136

EFT A -staterna och T jeckoslovakien skall vartannat år granska utvecklingen av sin handel med varor som om fattas av d etta protokoll. E n första gransk­ ning skall ske innan slutet av år 1993.1 ljuset av dessa granskningar och med beaktande av avtalen mellan parterna och den E uropeiska ekonom iska ge­ m enskapen på detta om råde skall EFTA -staterna och Tjeckoslovakien be­ sluta om eventuella ändringar beträffande de varor som om fattas av detta protokoll liksom om eventuell utveckling av prisutjäm ningssystem ets regler.

137

LISTA I TILL PROTOKOLL A

TMtaxenr/ Varuslag

H S nr___________________________ ________________________________

14.04 Vegetabiliska produkter, inte nämnda eller inbegripna någon 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 in­

ternt) eller elaidiniserats, även raffinerade men inte vidare bearbetade:

ur 1516.20 - vegetabiliska fetter och oljor samt fraktioner av sådana fetter eller

oljor:

— 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 el­

ler vegetabiliska fetter eller oljor eller av fraktioner av olika fetter eller

oljor enligt detta kapitel, inte nämnda eller inbegripna någon annan­

stans:

ur 1518.00 - linoxyn

138

LISTOR TILL PROTOKOLL A

II Ö S T E R R IK E III FIN LA N D IV N O R G E (varalistom a uteläm nade här)

139

LISTA V TILL PROTOKOLL A

SVERIGE

Tblltaxenr/ Varuslag Tullsats1

HS nr____________________________________________________________

04.03 Kämmjölk, filmjölk, gräddfil, yoghurt, kefir och annan

fermenterad eller syrad mjölk och grädde, även koncen­

trerade, försatta med socker eller annat sötningsmedel,

smaksatta eller innehållande frukt, bär, nötter eller ka­

kao:

ur 0403.10 - yoghurt:

— smaksatt eller innehållande frukt, bär, nötter eller

kakao V C

ur 0403.90 - andra slag:

— smaksatt eller innehållande frukt, bär, nötter eller

kakao V C

07.10 Köksväxter (även ångkokta eller kokta i vatten), frysta:

0710.40 - sockermajs (Zea mays var. saccharata) V C

07.11 Köksväxter tillfälligt konserverade (t.ex. med svavel­

dioxidgas eller i saltvatten, svavelsyrlighetsvatten eller

andra konserverande lösningar) men olämpliga för di­

rekt konsumtion i detta tillstånd:

ur 0711.90 - andra köksväxter; blandningar av köksväxter:

— sockermajs (Zea mays var. saccharata) V C

15.19 Tekniska enbasiska fettsyror; sura oljor från raffinering;

tekniska fettalkoholer:

— tekniska enbasiska fettsyror; sura oljor från raffine­

ring:

1519.13 — tallfettsyra FRI

17.02 Annat socker, inbegripet kemiskt ren laktos, maltos,

glukos och fruktos, i fast form; sirap och andra socker­

lösningar utan tillsats av aromämnen eller färgämnen;

konstgjord honung, även blandad med naturlig honung;

sockerkulör:

1702.50 kemiskt ren fruktos FRI

ur 1702.90 - andra slag, inbegripet invertsocker:

— kemiskt ren maltos FRI

17.04 Sockerkonfektyrer (inbegripet vit choklad), inte inne­

hållande kakao:

1704.10 - tuggummi, även överdraget med socker I

1704.90 - andra slag:

— fondantmassor, mandelmassor, pastor och andra

liknande halvfabrikat i bulk V C

— andra I

18.06 Choklad och andra livsmedelsberedningar innehållande

kakao:

1806.10 - kakaopulver med tillsats av socker eller annat söt­

ningsmedel:

— endast avsett för framställning av pudding och an­

nan liknande efterrätt eller dryck V C

— 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:

1 V C = Rörlig avgift (kan ändras till interna åtgärder)

I = Interna åtgärder kombinerade med en utjämningsavgift (kan ändras till rörlig

avgift)

FRI = Inga prisutjämningsåtgärder tillämpas men kan komma att införas 137

140

— pulver, flingor, pastor och flytande beredningar en­

dast avsedda för framställning av pudding och an­

nan 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 av­

sedda för framställning av pudding och annan lik­

nande efterrätt, glass eller dryck VC — - andra I

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; livsmedels­

beredningar av varor enligt nr 04.01 -04.04, som inte in­

nehåller kakaopulver eller innehåller mindre än 10 vikt­

procent kakaopulver, inte nämnda eller inbegripna nå­

gon annanstans:

1901.10 — beredningar avsedda för barn, i detalhandelsförpack-

ningar:

— produkter på basis av sojamjöl FRI

— andra VC

1901.20 — mixer och degar för beredning av bakverk enligt nr

19.05:

— produkter på basis av sojamjöl FRI

— andra VC

1901.90 — andra slag:

— produkter på basis av sojamjöl FRI

— andra VC

19.02 Pastaprodukter, såsom spagetti, makaroner, nudlar, la-

sagne, gnocchi, ravioli och cannelloni, även kokta,

fyllda (med kött eller andra födoämnen) eller på annat

sätt beredda; couscous, även beredd:

— okokta pastaprodukter, inte fyllda eller på annat sätt

beredda:

1902.11 — innehållande ägg VC 1902.19 — andra VC

ur 1902.20 — fyllda pastaprodukter, även kokta eller på annat sätt

beredda:

— innehållande högst 20 viktprocent korv, kött, andra

djurdelar eller blod eller högst 20 viktprocent av nå­

gon kombination av dessa produkter VC 1902.30 — andra pastaprodukter VC 1902.40 — couscous VC

19.03 Flingor, gryn o.d., framställda av stärkelse VC

19.04 Livsmedelsberedningar erhållna genom svällning eller

rostning 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 svällning eller

rostning av spannmål eller spannmålsprodukter:

— majsflingor (cornflakes) och andra liknande fru­

kosträtter I

— andra FRI

1904.90 — andra slag:

— - risprodukter FRI

— andra VC

141

19.05 Bakverk, även innehållande kakao; nattvardsbröd,

tomma oblatkapslar av sådana slag som är lämpliga för

farmaceutisk! bruk, sigilloblater och liknande produk­

ter:

1905.10 - knäckebröd VC 1905.20 - pain d’épices v c 1905.30 - söta kex, småkakor o.d.; våfflor och rån (wafers) I

1905.40 - skorpor, rostat bröd och liknande rostade produkter vc

1905.90 - andra slag:

- kex och småkakor (andra än söta kex och småkakor

enligt nr 1905.30) I

- nattvardsbröd, tomma oblatkapslar av sådana slag

som är lämpliga för farmaceutisk! bruk, sigillobla­

ter och liknande produkter FRI

- andra V C

20.01 Köksväxter, frukt, bär, nötter och andra ätbara växtde­

lar, beredda eller konserverade med ättika eller ättik­

syra:

ur 2001.90 - andra slag:

- sockermajs (Zea mays var. saccharata) V C

20.04 Andra köksväxter, beredda eller konserverade på annat

sätt än med ättika eller ättiksyra, frysta:

ur 2004.10 - potatis:

- i form av mjöl eller flingor V C

ur 2004.90 - andra köksväxter samt blandningar av köksväxter:

- sockermajs (Zea mays var. saccharata) V C

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 V C

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 någon annanstans:

- andra stag, inbegripet blandningar, andra än bland­

ningar enligt nr 2008.19:

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 el­

ler på 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 be­

redningar på basis av sådana extrakter, essenser eller

koncentrat eller på basis av kaffe:

- beredningar på basis av kaffe vc

ur 2101.20 - extrakter, essenser och koncentrat av te eller matte

samt beredningar på basis av sådana extrakter, essen­

ser eller koncentrat eller på basis av te eller matte:

- beredningar på basis av te eller matte vc

ur 2101.30 - rostad cikoriarot och andra rostade kaffesurrogat

samt extrakter, essenser och koncentrat av dessa pro­

dukter:

- rostade kaffesurrogat, andra än rostad cikoriarot FRI

- extrakter, essenser och koncentrat av kaffesurro­

gat, andra än av rostad cikoriarot

142

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 tomatsås 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

21.05 Glassvaror, även innehållande kakao VC

21.06 Livsmedelsberedningar, inte nämnda eller inbegripna

någon annanstans:

ur 2106.90 - andra slag (med undantag av sirap och andra socker­

lösningar med tillsats av arom- eller färgämnen samt

fettemulsioner innehållande mer än 15 viktprocent mjölkfett) v c

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 V C

- 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) V C

- - överstigande 2,8 viktprocent (starköl) I

22.05 Vermut och annat vin av färska druvor, smaksatt med

växter eller aromatiska ämnen:

2205.10 - på 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 sprit­

drycker; sammansatta alkoholhaltiga beredningar av så­

dana 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)

143

29.05 Acykliska alkoholer samt halogen-, sulfo-, nitro- och

nitrosoderivat av sådana alkoholer:

- andra polyoler:

2905.43 - mannitol FRI

2905.44 - D-glucitol (sorbitol) FRI

29.15 Mättade acykliska monokarboxylsyror samt deras an-

hydrider, halogenider, peroxider och peroxisyror; halo­

gen-, sulfo-, nitro- och nitrosoderivat av sådana för­

eningar:

- myrsyra samt salter och estrar av myrsyra:

ur 2915.13 - estrar av myrsyra:

estrar på basis av mannitol och estrar på basis av

sorbitol FRI

- estrar av ättiksyra:

ur 2915.39 - andra:

estrar på basis av mannitol och estrar på basis av

sorbitol FRI

ur 2915.90 - andra slag:

- estrar på basis av mannitol och estrar på basis av

sorbitol FRI

29.16 Omättade acykliska monokarboxylsyror, cykliska m o ­

nokarboxylsyror samt deras anhydrider, halogenider,

peroxider och peroxisyror; halogen-, sulfo-, nitro- och

nitrosoderivat av sådana 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 på 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 så­

dana föreningar:

ur 2917.19 - - andra:

itakonsyra samt salter och estrar av itakonsyra FRI

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 sådana för­

eningar:

2918.11 - - mjölksyra samt salter och estrar av mjölksyra FRI

2918.14 - - citronsyra FRI

2918.15 - salter och estrar av citronsyra FRI

ur 2918.19 - andra slag:

glycerinsyra, glykolsyra, sockersyra, isosocker-

syra, heptasockersyra samt salter och estrar av

dessa syror 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:

vattenfria av mannitol- och sorbitolföreningar

utom maltol och isomaltol

144

ur 2932.90 - andra slag:

- alfametylglukosid FRI

- vattenfria av mannitol- och sorbitoiföreningar utom

maltol och isomaltol FRI

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 - andra än ramnos, raffinos och mannos FRI

29.41 Antibiotika:

2941.10 - penicilliner samt penicillinderivat med penicillinsy-

rastruktur; salter av dessa ämnen FRI

30.01 Körtlar och andra organ för organoterapeutiskt bruk,

torkade, även pulveriserade; extrakter av körtlar eller

andra organ eller av deras sekret, för organoterapeu­

tiskt bruk; heparin och salter av heparin; andra ämnen

och material från människor eller djur, beredda för tera­

peutiskt eller profylaktiskt bruk, inte nämnda eller inbe­

gripna någon annanstans:

ur 3001.90 - andra slag:

- heparin och salter av heparin FRI

35.01 Kasein, kaseinater och andra kaseinderivat; kaseinlim:

3501.10 - kasein FRI

3501.90 - andra slag FRI

35.05 Dextrin och annan modifierad stärkelse (t.ex. förklist­

rad eller förestrad stärkelse); lim och klister på basis av

stärkelse, dextrin eller annan modifierad stärkelse:

3505.10 - dextrin och annan modifierad stärkelse:

- innehållande mer än 2 0% stärkelse eller stärkelse-

produkter VC

- andra slag FRI

3505.20 - lim och klister:

- innehållande mer än 20 % stärkelse eller stärkelse-

produkter V C

- andra slag FRI

35.06 Lim och klister, beredda, inte nämnda eller inbegripna

någon annanstans; produkter lämpliga för användning

som lim eller klister, förpackade för försäljning i detalj­

handeln som lim eller klister i förpackningar med en

nettovikt av högst 1 kg:

ur 3506.10 - produkter lämpliga för användning som lim eller klis­

ter, förpackade för försäljning i detaljhandeln som

lim elier klister i förpackningar med en nettovikt av

högst 1 kg:

- - på basis av emulsioner av natriumsilikat eller harts FRI

- andra slag:

ur 3506.99 - andra:

på 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

Appreturmedel, preparat för påskyndande av färgning

eller för fixering av färgämnen samt andra produkter

och preparat (t.ex. glättmedel och betmedel), av så­

dana slag som används inom textil-, pappers- eller lä-

145

derindustrin eller inom liknande industrier, inte

nämnda eller inbegripna någon annanstans:

3809.10 - på basis av stärkelse eller stärkelseprodukter VC

- andra slag:

ur 3809.91 - av sådana slag som används inom textilindustrin el­

ler inom liknande industrier:

innehållande stärkelse eller stärkelseprodukter VC

ur 3809.92 - av sådana slag som används inom pappersindustrin

eller inom liknande industrier:

innehållande stärkelse eller stärkelseprodukter V C

ur 3809.93 - av sådana slag som används inom läderindustrin el­

ler inom liknande industrier:

innehållande stärkelse eller stärkelseprodukter V C

38.23 Beredda bindemedel för gjutformar eller gjutkämor;

kemiska produkter samt preparat från kemiska eller

närstående industrier (inbegripet sådana som består av

blandningar av naturprodukter), inte nämnda eller in­

begripna någon annanstans; restprodukter från ke­

miska eller närstående industrier, inte nämnda eller in­

begripna någon annanstans:

ur 3823.10 - beredda bindemedel för gjutformar eller gjutkärnor:

- - baserade på syntetiska hartser FRI

3823.60 - sorbitol, annan än sorbitol enligt nr 2905.44 FRI

ur 3823.90 - andra slag:

- - rått kalciumcitrat FRI

- krackningsprodukter av sorbitol FRI

39.11 Petroleumhartser, kumaronindenhartser, polyterpener,

polysulfider, polysulfoner och andra produkter o m ­

nämnda i anm. 3 till detta kapitel, inte nämnda eller in­

begripna någon annanstans, i obearbetad form:

ur 3911.10 - petroleumhartser, kumaron-, inden- och kumaronin­

denhartser samt polyterpener:

- lim på basis av hartsemulsioner FRI

ur 3911.90 - andra slag:

- lim på basis av hartsemulsioner FRI

39.13 Naturliga polymerer (t.ex. alginsyra) och modifierade

naturliga polymerer (t.ex. härdade proteiner och ke­

miska derivat av naturgummi), inte nämnda eller inbe­

gripna någon annanstans, i obearbetad form:

ur 3913.90 - andra slag:

- andra än härdade proteiner eller kemiska derivat av

naturgummi FRI

146

LISTOR TILL PROTOKOLL A

VI SCHWEIZ, LIECHTENSTEIN VII ISLAND (varulistorna uteläm nade här)

147

LISTA VIII TILL PROTOKOLL A SÖ 1992:49

T\illtaxenr/ Varuslag Tullsats* År**

H S nr

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 ka­

kao:

ur 0403.10 - yoghurt:

51---- smaksatt eller innehållande frukt, bär,

eller kakao 10 2

ur 0403.90 - andra slag:

71---- smaksatt eller innehållande frukt, bär,

eller kakao 30 3

15.17 Margarin; ätbara blandningar och beredningar

av animaliska eller vegetabiliska fetter eller ol­

jor enligt detta kapitel, andra än ätbara fetter

och oljor samt fraktioner av sådana fetter eller

oljor nr 15.16:

ur 1517.10 - margarin med undantag av flytande marga­

rin:

10 - - innehållande mer än 10 men inte mer än

15 viktprocent mjölkfett 20 2

ur 1517.90 - andra slag:

10 — innehållande mer än 10 men inte mer än

15 viktprocent mjölkfett 20 2

17.04 Sockerkonfektyrer (inbegripet vit choklad),

inte innehållande kakao:

1704.10 - tuggummi, även överdraget med socker 25 1

1704.90 - andra slag:

10 — lakritsextrakt innehållande mer än 10

viktprocent sackaros men utan tillsats av

andra ämnen 25 1

30 — vit choklad 25 1

51 andra 25 1

99

18.03 Kakaomassa, även avfettad 6 2

18.04 Kakaosmör (fett eller olja) 1,5 2

18.05 Kakaopulver utan tillsats av socker eller annat

sötningsmedel 10 2

18.06 Choklad och andra livsmedelsberedningarin-

nehållande kakao 15 3

19.01 Maltextrakt; livsmedelsberedningar av mjöl,

stärkelse eller maltextrakt, som inte innehåller

kakaopulver eller innehåller mindre än 50

viktprocent kakao pulver, inte nämnda eller

inbegripna någon annanstans; livsmedelsbe­

redningar av varor enligt nr 04.01-04.04, som

inte innehåller kakaopulver eller innehåller

mindre än 10 viktprocent kakaopulver, inte

nämnda eller inbegripna någon annanstans:

1901.10 - beredningar avsedda för barn, i detaljhan­

delsförpackningar 11 1

•Gäller 1992-01-01-1994-12-31

** Kolumnen ”År” visar det antal år under vilka icke-jordbrukskomponenten i im­

porttullen kommer att avskaffas stegvis med böljan från den 1 januari 1995.

148

1901.20 - mixer och degar förberedning av bakverk

enligt nr 19.05 11 1

1901.90 -andraslag:

1 1 - 1 9 — m a lte x tra k t 9,8 3

90 - - andra 9,8 3

19.02 Pastaprodukter, såsom spagetti, makaroner,

nudlar, lasagne, gnocchi, ravioli och cannel-

loni, även kokta, fyllda (med kött eller andra

födoämnen) eller på annat sätt beredda; cous-

cous, även beredd:

- okokta pastaprodukter, inte fyllda eller på

annat sätt beredda:

1902.11 — innehållande ägg 12 2

1902.19 --andra 12 2

ur 1902.20 - fyllda pastaprodukter, även kokta eller på

annat sätt beredda:

— andra slag:

9 1 kokta 13 1

9 9 andra 12 1

1902.30 - andra pastaprodukter 10 1

1902.40 - couscous 11 1

19.03 Flingor, gryn o.d., framställda av stärkelse 4 1

19.04 Livsmedelsberedningar erhållna genom sväll­

ning eller rostning av spannmål eller spann­

målsprodukter (t.ex. majsflingor); spannmål,

annan än majs, i form av kom, förkokt eller på

annat sätt beredd:

1904.10 - livsmedelsberedningar erhållna genom

svällning eller rostning av spannmål eller

spannmålsprodukter:

10 — erhållna ur majs 9 1

30 — erhållna ur ris fri

90 — andra 9 1

ur 1904.90 - andra slag:

10 - - ris 35 1

90 - - andra 9 1

19.05 Bakverk, även innehållande kakao; natt­

vardsbröd, tomma oblatkapslar av sådana slag

som är lämpliga för farmaceutisk! bruk, sigill-

oblater och liknande produkter:

1905.10 - knäckebröd 9 2

1905.20 - pain d’épices 10 2

1905.30 - söta kex, småkakor o.d.; våfflor och rån

(wafers):

11 - 10 3

59

våfflor och rån (wafers):

9 1 salta, även fyllda 10 1

9 9 andra 10 3

1905.40 - skorpor, rostat bröd och liknande rostade

produkter 10 1

1905.90 - andra slag 10 1

21.01 Extrakter, essenser och koncentrat av kaffe, te

eller matte samt beredningar på basis av dessa

produkter eller på basis av kaffe, te eller

matte; rostad cikoriarot och andra rostade kaf­

fesurrogat samt extrakter, essenser och kon­

centrat av dessa produkter:

149

Tulltaxenr/

H S nr

ur 2101.10 - extrakter, essenser och koncentrat av kaffe

samt beredningar på basis av sådana extrak­

ter, essenser eller koncentrat eller på basis

av kaffe:

— beredningar:

9 9 andra

2101.20 - extrakter, essenser och koncentrat av te el­

ler matte samt beredningar på basis av så­

dana extrakter, essenser eller koncentrat el­

ler på basis av te eller matte

2101.30 - rostad cikoriarot och andra rostade kaffe-

surrogat samt extrakter, essenser och kon­

centrat av dessa produkter 16

21.02 Jäst (aktiv eller inaktiv); andra encelliga mik­

roorganismer, döda (med undantag av vacci­

ner enligt nr 30.02); beredda bakpulver:

2102.10 - aktiv jäst:

10 — jästkulturer 10

31-39- bagerijäst 8

90 — annan 8

ur 2102.20 - inaktiv jäst; andra encelliga mikroorganis­

mer, döda:

— inaktiv jäst:

1 1 i tabletter, kuber och liknande form, el­

ler i innerförpackningar med en netto­

vikt av högst 1 kg

2102.30 — beredda bakpulver

21.03 Såser samt beredningar för tillredning av så­

ser; blandningar för smaksättningsändamål;

senapspulver och beredd senap:

2103.10 - sojasås fri

2103.20 - tomatketchup och annan tomatsås 10

ur 2103.30 - senapspulver och beredd senap:

i 90 — beredd senap

ur 2103.90 andra slag:

90 — andra 10

21.04 Soppor och buljonger samt beredningar för

tillredning av soppor eller buljonger; homoge-

niserade sammansatta livsmedelsberedningar:

2104.10 - soppor och buljonger samt beredningar för

tillredning av soppor eller buljonger

2104.20 - homogeniserade sammansatta livsmedels­

beredningar 10

21.05 Glassvaror, även innehållande kakao

21.06 Livsmedelsberedningar, inte nämnda eller in­

begripna någon annanstans:

2106.10 - proteinkoncentrat och texturerade protei­

ner 8,8

ur 2106.90 - andra slag:

10 — ostfonduer 8,2

- andra:

9 1 ej innehållande mjölkfett, mjölkpro­

tein, sackaros, isoglykos, glykos eller

stärkelse eller innehållande mindre än

1,5% mjölkfett, 2,5% mjölkprotein, 5% sackaros eller isoglykos, 5% glykos

eller stärkelse 8,2

150

9 9 andra 8,2 1

22.02 Vatten, inbegripet mineralvatten och kolsyrat

vatten, med tillsats av socker eller annat söt­

ningsmedel eller av aromämne, samt andra al­

koholfria drycker, med undantag av frukt- och

bärsaft samt köksväxtsaft enligt nr 20.09:

2202.10 - vatten, inbegripet mineralvatten och kolsy­

rat vatten, med tillsats av socker eller annat

sötningsmedel eller av aromämne 11 1

ur 2202.90 - andra slag:

10 — ej innehållande produkter enligt nr

04.01 -04.04 eller fett erhållet ur produk­

ter enligt nr 04.01 -04.04:

innehållande socker (sackaros eller in-

vertsocker) 11 1

9 1 - 9 9 - - andra 11 1

99

22.03 Maltdrycker 24 1

22.05 Vermut och annat vin av färska druvor, smak­

satt med växter eller aromatiska ämnen:

2205.10 - på kärl rymmande högst 2 liter 20 2

2205.90 - andra 20 2

22.08 Odenaturerad etylalkohol med en alkoholhalt

av mindre än 80 volymprocent; sprit, likör och

andra spritdrycker; sammansatta alkoholhal­

tiga beredningar av sådana slag som används

för framställning av drycker:

ur 2208.10 - sammansatta alkoholhaltiga beredningar av

sådana slag som används för framställning

av drycker:

90 — andra 25 1

2208.20 - sprit erhållen genom destillering av druwin

eller pressåterstoder av druvor 25 1

2208.30 - whisky 15 1

2208.40 - rom och taffia 15 1

2208.50 - gin och genever 15 1

ur 2208.90 - andra slag:

— arrak, på kärl rymmande:

1 1 högst 2 liter 15 1

1 9 mer än 2 liter 15 1

— - vodka med en alkoholhalt av högst 45,4

volymprocent och plommon-, päron- och

körsbärssprit (med undantag av likörer)

på kärl rymmande:

3 1 + 3 3 högst 2 liter 15 1

3 9 mer än 2 liter 15 1

— annan sprit, likör och andra spritdiycker,

på kärl rymmande:

5 1 - 5 9 högst 2 liter 15 1

7 1 - 7 9 mer än 2 liter 15 1

— odenaturerad etylalkohol med en alkohol­

halt av mindre än 80 volymprocent, påkärl

rymmande:

9 1 högst 2 liter 25 1

9 9 mer än 2 liter 25 1

151

A W E X II

R E F E R R E D TO IN SUB-PARAGRAPH (c) O F A R T I C L E 2

ftFtjcle 1

1. U n l e s s otherwise p r o v i d e d for in this Annex, fish and

o ther m a r i n e products, as specified below, are c o v ered by

t h e p r o v i s i o n s of the Agreement.

2. U p o n the date of e n t r y into force of the A g r e e m e n t all

c u s t o m s d u t i e s on imports and charges h a v i n g equ i v a l e n t

e f f e c t shall be a b olished for these products o r i g i n a t i n g in

t he EFT A States and in the CSF R u nless o t herwise s p ecified

below.

HS h e a d i n g No. D e s c r i p t i o n of prod u c t s

02.08 Ot h e r meat and e dible me a t offal, fresh

c h i lled or frozen:

ex 0208.90 - Other:

- - Of whale

C h a pter 3 Fish and crustaceans, m o l l u s c s and

other aquatic invertebrates

15. 04 Fats and oils and their fractions, of

fish or m a r i n e mammals, w h e t h e r or not

refined, but not che m i c a l l y modi f i e d

15.16 Animal or veg e t a b l e fats and oils and

their fractions, p a r t l y or w h o l l y

hydrogenated, inter-esterified, re-

e s t erified or elaidinised, w h e t h e r or

not refined, but not further prepared:

Import ban for whale products is applied by Austria,

Finland, Liechtenstein, Sweden and S w i t z erland on the

basis of the CITES Convention.

152

Prop. 1991/92:143 A n n e x II

ex 1516.10 - A n imal fats and oils and their

fractions:

- - Obtained entirely from fish or

m arine m a m m a l s 1

16.03 Extracts and juices of meat, fish or

crustaceans, molluscs or other aguatic

invertebrates:

ex 1603.00 - Extracts and juices of w h a l e meat,

fish or crustaceans, m o l l u s c s or

other aguatic i n v e r t e b r a t e s 1

16.04 Prepared or preserved fish; caviar and

caviar substitutes prep a r e d from fish

eggs

16.05 Crustaceans, molluscs and other aguatic

invertebrates, prep a r e d or pre s e r v e d

23.01 Flours, meais and pellets, of mea t or

mea t offal, of fish or of crustaceans,

molluscs or other aguatic

invertebrates, unfit for human

consumption; greaves:

ex 2301.10 - Flours, meais and pellets, of meat or

meat offal; greaves:

- - Whale m e a l 1

2301.20 - Flours, meais and p e l lets of fish or

of crustaceans, moll u s c s or other

aguatic invertebrates

23. 09 Preparations of a kind used in animal

feeding:

ex 2309.90 - Other:

- - Fish solubles

1 Import ban for whale products is applied by Austria,

Finland, Liechtenstein, Sweden and S w i t z erland on the

150 basis of the CITES Convention.

153

1. U nless otherwise m e n t i o n e d in p a r agraphs 2 to 4, after

31 D e c e m b e r 1993 aid m e a s u r e s to the fishing sector shall

fall under the d i s c i plines of A r t icle 19 of the Agr e e m e n t

and its interpretation in An n e x XII.

2. The following aid measures to the fishing sector are

c o n s i d e r e d normally not to be in accordance wit h the

Agreement:

G eneral aid measures c o n c erning the sector as a

whole and w h i c h are not fully dire c t e d towards

structural meas u r e s in accordance wi t h the

provisions of p a ragraph (c)(ii) of An n e x XII;

tax concessions other thå n those that directly

offset cost d i s a dvantages d e a r l y linked to

special conditions pr e v a i l i n g in the fishing

sector;

social m e a s u r e s if the subsidy element of such

m eas u r e s exceeds wha t is gen e r a l l y applied in

other sectors, taking into account the special

c onditions pre v a i l i n g in the fishing sector.

3. The following aid meas u r e s shall norm a l l y be

c o n s i d e r e d to be in accordance wit h the pro v i s i o n s of

A r t i c l e 19 of the Agreement:

A id measures in the form of lowest permitted

domestic first hand sales p rices for fish and the

purchase of surpluses that are applied in order

to offset serious m ärket d i s t u r b a n c e s ;

regional aid meas u r e s to the extent that they are

ne cessary for mainta i n i n g fishing activities in

regions that are to an a b o v e -average degree

d ependent on such activities and wh e r e income

from fishing is d e a r l y below the national

average in the fishing sector. Such regional

measures shall not mo r e th å n offset cost

d i s a d vantages in rela t i o n to other locations for

fisheries. States Parties to the Agre e m e n t

i ntroducing or ma i n t a i n i n g such meas u r e s shall,

in accordance wit h the p r o v isions of An n e x XII,

provide sufficient information on the regional

situation leading to the introduction or

m a i n t e n a n c e of such measures.

154

4. The following aid measures are considered not to be in

a c c ordance wit h the Agreement:

A i d in accordance wit h p a ragraph (c)(vi) of Annex

XII, as concerns the fishing sector.

A i d in accordance wit h paragraph (c)(viii) of

A n n e x XII, as concerns fishing activities.

ÅEfclcla 3

1. A u s tria m a y maintain customs duties on imports of the

following products originating in the CSFR:

HS heading No. Description of products

ex 03.01 to 03.05 Other freshwater fish th å n eels

03.05 Fish, dried, salted or in brine; smoked

fish, whether or not cooked before or

during the smoking process; fish meal

fit for human consumption:

ex 0305.42 - - Smoked herring other thån kippers

ex 0305.49 - - Other smoked saltwater fish

16.04 Prepared or preserved fish; caviar and

caviar substitutes prep a r e d from fish

eggs:

- Fish, whole or in pieces, but not

minced:

1604.12 - - Herrings

These arrangements shall be taken u p for a r e v i e w before 1

J a n u a r y 1994 wi t h the vie w to endeavour to improve trade in

fish.

2. A u s tria m ay maintain customs duties on imports for the

following fish and other marine products originating in the

CSFR:

152

155

15.04 and

ex 15.16 Fats and olls for h u m a n c o n s u mption

A r t i d e 4

On the following produ c t s o r i g i nating in the CS F R

F i n l a n d m a y t e m p o rarily m a i n t a i n its p r e s e n t regime. Not

later t h å n 31 December 1992 Finland shall p r e s e n t a fixed

t i m e t a b l e for the el i m i n a t i o n of these exemptions.

HS h e a d i n g No. Descri p t i o n of products

ex 03.02 Fish, fresh or chilled, excl u d i n g fish

fillets and other fish m e a t of heading

No. 03.04:

- Salmon

- Baltic herring

ex 03.03 Fish, frozen, e x cluding fish fillets

and other fish me a t of heading

No. 03.04:

- Salmon

- Baltic herring

ex 03.04 Fish fillets and other fish meat

(whether or not m i n c e d ) , fresh, chilled

or frozen

- Fresh or chilled fillets of salmon

- Fresh or chilled fillets of Baltic

h e r ring

(The te r m "fillet" shall also cover

fillets wh e r e t h e t w o sides are

joined together, for example, by

the back or the belly.)

156

1. L i e c htenstein and Switzerland m a y main t a i n customs

duties on imports of the following products originating in

the CSFR:

HS h e a d i n g No. D escription of products

ex 03.01 to 03.05 Fish, except ex 03.04 frozen fillets,

other thån saltwater fish, carp, eels

and salmon

These arrangements shall be taken up for a r e v i e w before

1 J a n uary 1994 wi t h the view to endeavour to improve trade

in fish.

2. L i e c htenstein and Switzerland may m a i n t a i n customs

duties on imports and charges having equivalent effect for

the following fish and other m arine products originating in

the CSFR:

HS h e a ding No. Description of products

ex Chapter 15 Fats and oils for human c onsumption

ex Chapter 23 Feedingstuffs for pr o d u c t i o n animals.

157

Artjcie s

On the following products o r i g i n a t i n g in the CSFR

S weden m ay until 31 December 1993 apply q u antitative

r e s t r i c t i o n s on imports, in so far as this m a y be necessary

to avoid serious distur b a n c e s in,the Swedish märket.

HS h e a d i n g No. De s c r i p t i o n of produ c t s

ex 03.02 Fish, fresh or chilled, e x cluding fish

fillets and other fish m e a t of h e a ding

No. 03.04:

- H e r ring

- Cod

Article 7

1. T he CSFR may m a i n t a i n customs duties on imports of the

foll o w i n g products originating in Austria:

HS h e a d i n g No. De s c r i p t i o n of products

ex 03.01 to 03.05 Other freshwater fish thån eels

03.05 Fish, dried, salted or in brine; smoked

fish, w h e ther or not cooked b efore or

d u r i n g the smoking process; fish meal

fit for human consumption:

ex 0305.42 - - Smoked h e r ring other th å n kippers

ex 0305.49 - - Other smoked saltwater fish

Prepa r e d or pres e r v e d fish; caviar and

c a v i a r substitutes prep a r e d from fish

eggs:

- Fish, whole or in pieces, but not

minced: 155

- - Herrings

158

2. T h e CS F R m a y main t a i n customs duties on imports of the

following products originating in Switzerland:

H S h e a d i n g No. Description of products

ex 03.01 t o 03.05 Fish, except ex 03.04 frozen fillets,

other thån saltwater fish, carp, eels

and salmon

3. The arrangements referred to in para g r a p h 1 and 2 of

this A r t i c l e shall be taken up for a r e v i e w b e fore 1

J a n u a r y 1994 w i t h the vie w to endeavour to improve trade in

fish.

159

som avses i artikel 2 punkt c)

Artikel 1

1. O m inte annat stadgas i denna bilaga om fattas fisk och andra m arina pro ­ dukter, som upptas nedan, av avtalets bestäm m elser.

2. D å avtalet träd er i kraft skall - om inte annat anges nedan - alla im porttul­ lar och avgifter m ed m otsvarande verkan avvecklas för dessa p ro d u k ter med ursprung i EFT A -staterna och i Tjeckoslovakien.

Tulltaxenr/ Varuslag

HS nr

02.08 Annat kött och andra ätbara djurdelar, färska, kylda eller frysta:

ur 0208.90 - andra slag:

— av val1*

Kapitel 3 Fisk samt kräftdjur, blötdjur och andra ryggradslösa vattendjur

15.04 Fetter och oljor av fisk eller havsdäggdjur samt fraktioner av sådana

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 in­

ternt) eller elaidiniserats, även raffinerade men inte vidare bearbetade:

ur 1516.10 - animaliska fetter och oljor samt fraktioner av sådana fetter eller ol­

jor:

— erhållna uteslutande från fisk eller havsdäggdjur1*

16.03 Extrakter och safter av kött, fisk, kräftdjur, blötdjur eller andra rygg­

radslösa vattendjur:

ur 1603.00 - extrakter och safter av valkött, fisk, kräftdjur, blötdjur eller andra

ryggradlösa vattendjur1*

16.04 Fisk, beredd eller konserverad; kaviar

16.05 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 människo-

föda; grevar:

ur 2301.10 - mjöl och pelletar av kött eller andra djurdelar; grevar:

— valkött1)

2301.20 - mjöl och pelletar av fisk eller av kräftdjur, blötdjur eller andra rygg­

radslösa vattendjur

23.09 Beredningar av sådana slag som används vid utfordring av djur:

ur 2309.90 - andra slag:

— ”fish solubles”

•* Importförbud för produkter av val tillämpas av Finland, Liechtenstein, Schweiz,

Sverige och Österrike på grund av C ITES konventionen

160

1. O m inte annat näm ns i p unkterna 2-4 skall efter den 31 decem ber 1993 stödåtgärder till fiskerinäringen falla under artikel 19 i avtalet jä m te tolkningsreglerna i anslutning härtill i bilaga X II. 2. F öljande stödåtgärder till fiskerinäringen anses norm alt oförenliga med avtalet: - G enerella stödåtgärder beträffande fiskerinäringen som helhet och vilka inte fullt riktas m ot strukturåtgärder enligt bestäm m elserna i p unkt c) ii) i bilaga X II; - skatteeftergifter andra än sådana som direkt u tjäm nar kostnadsnackdelar som klart är knutna till speciella villkor som gäller i fiskerinäringen; - sociala åtgärder om stödm om entet i sådana åtgärder överstiger det som vanligen tilläm pas i andra branscher, m ed hänsyn tagen till de speciella villkor som råder i fiskerinäringen. 3. F öljande stödåtgärder skall norm alt anses förenliga m ed avtalets b estäm ­ melser i artikel 19: - Stödåtgärder i form av lägst tillåtna inhem ska försäljningspris i första le­ det för fisk och inköp av överskott som tilläm pas för att utjäm na allvarliga m arknadsstörningar; - regionala stödåtgärder i den utsträckning de är nödvändiga för att behålla fiskeverksam heten i regioner som till en m er än genom snittlig grad är b e­ roende av sådan verksam het och d är inkom sten av fisket ligger klart un ­ der det nationella genom snittet i fiskerinäringen. Sådana regionala åtgär­ der skall inte m er än utjäm na kostnadsnackdelam a i förhållande till an ­ nan fiskerilokalisering. A vtalsslutande p arte r som inför eller vidm akthål­ ler sådana åtgärder skall, enligt bestäm m elserna i bilaga X II, tillhanda­ hålla tillräcklig inform ation om den regionala situation som leder till in­ förande eller vidm akthållande av sådana åtgärder. 4. Följande stödåtgärder anses oförenliga m ed avtalet: - Stöd enligt punkt c) vi) i bilaga X II i vad avser fiskerinäringen. - Stöd enligt punkt c) viii) i bilaga X II i vad avser fiskeriverksam het. (A rtiklarna 3-5 uteläm nade här).

A rtikel 6

F ör följande pro d u k ter med ursprung i Tjeckoslovakien får Sverige till och m ed 31 decem ber 1993 tilläm pa kvantitativa restriktioner för im port i den utsträckning det är nödvändigt för a tt undvika allvarliga störningar på den svenska m arknaden.

161

ur 03.02 Fisk, färsk eller kyld, med undantag av fiskfiléer och annat fiskkött en­

ligt nr 03.04:

- sill och strömming

- torsk

(A rtikel 7 uteläm nad här).

162

PR O T O C O L B

C ONCER N I N G T H E DEFINITION OF THE CON C E P T OF »ORIGINATING

P RODUCTS" AND METHODS O F ADMIN I S T R A T I V E C O - OPERATION

TITLE I

De f i n i t i o n of the concept of "originating products"

A R T I C L E 1

1. For the purpose of implementing the Agreement, and

w i t h o u t pr e j u d i c e to the provisions of Art i c l e 2, the

following products shall be considered as products

or i g i n a t i n g in a State Party to this Agreement:

(a) p roducts who l l y obtained in that State wit h i n the

m e a n i n g of Art i c l e 4;

(b) pro d u c t s obtained in that State incorporating

m a t e r i a l s w h ich h avé not b een who l l y obtained

there, p r ovided that:

(i) such materials havé u n d ergone sufficient

wor k i n g or processing in that State within

the m eaning of Article 5, or that

(ii) such m a t erials originate, w i t h i n the meaning

of this Protocol, in any of the other States

Parties to this Agreement, or that

(iii)such m a t erials originate in Hun g a r y or in

Poland in application of the origin rules in

the A g r e ements e s tablishing Free Tra d e Areas

between the EFTA countries on the one side

and Hun g a r y or Poland on the other, in so

far as the said rules are identical to those

of this Protocol.

2. For p r oducts o b tained in the C SFR the p r o v isions of

p a r a g r a p h 1 (b) (iii) may be applied only on co n d i t i o n that

the ne c e s s a r y admin i s t r a t i v e c o -operation bet w e e n the CSFR,

H u n g a r y and Poland for the implementation of these

p r o v i s i o n s has been e stablished in accord a n c e w i t h the

p r o v i s i o n s of this Protocol.

163

ART I C L E 2

1. Notwi t h s t a n d i n g the p r o v isions of s u b - p a ragraphs (b)

(ii) and (iii) of p a r agraph 1 of Article 1, p roducts

or i g i n a t i n g within the meaning of this Protocol, in any

State Party to this A g r e e m e n t or in Hungary or in Poland in

ap p l i c a t i o n of the origin rules referred to in sub-

par a g r a p h (b) (iii) of paragraph 1 of Article 1, and

exp o r t e d from one State to another in the same state or

havi n g u n d ergone in the exporting State no wor k i n g or

P r o c e s s i n g göing beyond that referred to in pa r a g r a p h 5 of

A r t i c l e 5, retain their origin.

2. For the purpose of implementing pa r a g r a p h 1, where

pr o d u c t s originating in two or more of the States Parties

to this A g r eement or in one or more of the States Parties

to this A g r eement and Hungary and/or Poland are used and

those products havé u n d ergone no working or Processing in

the e x p orting State göing beyond that r e ferred to in

p a r a g r a p h 5 of Article 5, the origin is determ i n e d by the

p ro d u c t with the highest customs value or, if this is not

k n own and cannot be ascertained, with the highest first

a s c e r t a i n a b l e price paid for the products in that State.

ART I C L E 3

(This Protocol does not contain an Art i c l e 3)

A R T I C L E 4

T h e following shall be considered as w h o l l y obtained

in a State Party to this Agr e e m e n t with i n the meaning of

s u b - p a r a g r a p h (a) of p a r agraph 1 of Art i c l e 1:

(a) mineral p roducts extracted from its soil or from

its seabed;

(b) vegetable p r oducts harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

164

(e) p r oducts o btained by hun t i n g or fishing conducted

t h e r e ;

(f) pr o d u c t s of sea fishing and other p roducts taken

fron the sea by its vessels;

(g) pr o d u c t s n ade aboard its factory ships

e xclusively from products referred to in

su b paragraph (f);

(h) used articles collected there fit o nly for the

re c o v e r y of raw materials, subject to N ote 5a on

used tyres c o n tained in A n nex I to t his Protocol;

(i) w a ste and scrap resulting from m a n u f a c t u r i n g

o p e r ations conducted there;

(j) goods produced there e xclusively from p roducts

specified in sub-paragraphs (a) to (i).

A R T I C L E 5

1. The e xpressions "Chapters" and "headings" used in this

Protocol shall m ean the Chapters and the headings (four

di git codes) used in the N o m enclature which makes up the

"Harmonized Commodity Description and Coding System"

(hereinafter referred to as the Harmonized System or H S ) .

The expression "classified" shall refer to the

c l a s s ification of a product or material under a particular

heading.

2. For the purposes of Article 1, n o n - o r i ginating

mat e r i a l s are considered to be sufficiently work e d or

p r o cessed w h e n the product obtained is classified w i t h i n a

h e a d i n g w h i c h is different from those in whi c h all the non-

origin a t i n g ma t e r i a l s used in its m anufacture are

classified, subject to the provisions of paragr a p h s 3,4 and

5.

3. For a product m e n tioned in columns 1 and 2 of the List

in A n nex II to this Protocol, the conditions set out in

column 3 for the product concerned must be fulfilled

instead of the rule in paragraph 2.

165

4. För the products of Chapters 84 to 91 inclusive, as an

al t e r n a t i v e to satisfying the conditions set out in column

3, the e x porter may opt to apply the conditions set out in

colu m n 4 instead.

5. For the purpose of implementing sub-pa r a g r a p h (b) (i)

of p a r a g r a p h 1 of Article 1, the following shall still be

co n s i d e r e d as insufficient wor k i n g or p r o c essing t o confer

the status of originating product, whe t h e r or not there is

a changé of heading:

(a) operations to ensure the preser v a t i o n of

m e r c h andise in good condition during transport

and storage (ventilation, spreading out, drying,

chilling, p lacing in salt, sulphur d ioxide or

other aqueous Solutions, removal of damaged

parts, and like o p e r a t i o n s ) ;

(b) simple operations consisting of removal of dust,

sifting or screening, sorting, classifying,

ma tching (including the m a k i n g - u p of sets of

a r t i c l e s ) , washing, painting, cutting up;

(c) (i) changes of p acking and b r eaking up and

assembly of consignments;

(ii) simple placing in bottles, flasks, bags,

cases, boxes, fixing on cards or boards,

e t c . , and all other simple packing

o p e r a t i o n s ;

(d) affixing marks, labels or other like

d istinguishing signs on products or their

p a c k a g i n g ;

(e) simple mix i n g of products, w h e t h e r or not of

d i f ferent kinds, where one or more compon e n t s of

the mixtures do not meet the conditions laid down

in this Protocol to enable them to be considered

as originating products;

(f) simple assembly of parts of articles to

constitute a complete article;

(g) a combination of two or more operations specified

in subparagraphs (a) to (f);

(h) slaughter of animals.

166

ART I C L E 6

1. The t erm "value" in the List in A n n e x II to this

Protocol shall m ean the customs value at the time of the

import of the non- o r i g i n a t i n g m a t erials used or, if this is

not k n own and cannot be ascertained, the first

a s c e r t a i n a b l e p r ice p aid for the mat e r i a l s in the te r r i t o r y

concerned.

Whe r e the v a l u e of the originating m a t erials u sed needs to

be established, this p a r agraph shall be applied m u tatis

m u t a n d i s .

2. T h e t e r m "ex-works price" in the List in A n n e x II

shall m ean the ex-works p r ice of the product o b tained minus

any internal taxes w h ich are, or may be, repaid w h e n the

pro d u c t o b tained is exported.

A R T I C L E 7

Goods origin a t i n g in the sense of this Protocol and

c o n s t i t u t i n g a single shipment which is not split up may be

tr a n s p o r t e d through t e r ritory other thån that of any State

Party to this Agreement, of Hungary or of Poland with,

should the occasion arise, t r a n sshipment or t e m porary

w a r e h o u s i n g in such territory, p rovided that the Crossing

of latter t e r ritory is justified for geographical reasons,

that the goods havé remained under the s u rveillance of the

cus t o m s a uthorities in the country of transit or of

warehousing, that they havé not entered into the commerce

of such countries or been delivered for home use there and

h a v é not un d e r g o n e operations other thån unloading,

rel o a d i n g or any operation designed to p r eserve them in

good condition.

T I TLE II

Met h o d s for administrative co-operation

ART I C L E 8

1. Or i g i n a t i n g products wit h i n the mea n i n g of this

Protocol shall, on importation into a State Party to this

Agreement, benefit from the Ag r e e m e n t upon submission of

one of the following documents:

167

(a) an EUR.l movement certificate, he r e i n a f t e r

re ferred to as an "EUR.l certificate" or an EUR.l

certificate, valid for a long term, and invoices

re f erring to such certificate m a d e o u t in

accordance w ith Article 13. A sp e c i m e n of the

EUR.l certificate is given in A n n e x III to this

Protocol;

(b) an invoice hearing the exporter's d e c l a r a t i o n as

g i ven in A n nex IV to this Protocol, m ade out in

accordance with Art i c l e 13;

(c) an invoice h earing the exporter's d e c l a r a t i o n as

g i ven in A n nex IV to this Protocol, m ade out by

any exporter for any consignment consis t i n g of

one or m ore p ackages containing o riginating

products w h ose total value does not exceed 5,110

u n its of account.

2. The following o riginating products wit h i n the m eaning

of this Protocol shall, on importation into a State Party

to the Agreement, benefit from the A g r e e m e n t wit h o u t it

being n e c essary to p roduce any of the documents referred to

in p a r a g r a p h 1:

(a) p roducts sent as small p a ckages from private

persons to pri v a t e persons, pro v i d e d that the

v a lue of the p roducts does not exceed 3 65 units

of account;

(b) p r oducts forming part of travellers' personal

luggage, p r ovided that the value of the products

does not exceed 1,025 units of account.

T h e s e p r o v isions shall be applied only w h e n such goods

are not imported by way of trade and havé been d e clared as

m e e t i n g the conditions r e quired for the a p p l i c a t i o n of the

Agreement, and whe r e there is no doubt as to the ver a c i t y

of such declaration.

I m portations which are occasional and consist solely

of g o ods for the personal use of the r e c i pients or

t r a v e l l e r s or their families shall not be considered as

im portations by way of trade if it is evident from the

nature and g u antity of the goods that no commercial purpose

is in view.

168

3. Amo u n t s in the national currency of the exporting

State Party to the A g r eement equivalent to the amounts

e x p ressed in units of account shall be fixed by the

e x p orting State and communicated to the other States

P arties to the Agreement. W h e n the amounts are high e r thån

the c o r r e s p o n d i n g amounts fixed by the importing State, the

importing State shall accept t hem if the goods are invoiced

in the cu r r e n c y of the exporting State.

If the goods are invoiced in the currency of another State

P a rty to the Agreement, of H ungary or of Poland the

importing State shall r e c ognize the amount n o tified by the

S tate concerned.

4. The equiva l e n t of a unit of account in the currencies

of the States Parties to the Agreement, of Hun g a r y or of

Poland shall be the amounts specified in A n nex VI to this

P r o t o c o l .

5. The amounts expressed in units of account should be

r e viewed whe n e v e r necessary but at least every second year.

6. Accessories, späre parts and tools d i s p a t c h e d w ith a

pie c e of equipment, machine, apparatus or veh i c l e whi c h are

part of the normal equipment and included in the price

thereof or are not separately invoiced are regarded as one

w ith the piece of equipment, machine, a p p aratus or vehicle

in question.

7. Sets, wit h i n the m eaning of General Rule 3 of the

H a r m o n i z e d System, shall be regarded as o r i g i nating when

all c o m ponent articles are originating products.

N e v e r t h e l e s s , w hen a set is composed of o riginating and

n on-o r i g i n a t i n g articles, the set as a whole shall be

reg a r d e d as o riginating provided that the value of the non-

o rigin a t i n g articles does not exceed 15 per cent of the ex-

w o rks pri c e of the set.

ART I C L E 9

1. An E U R . 1 c ertificate shall be issued by the customs

a u t h o r i t i e s of the exporting State w h e n the goods to which

it relätes are exported. It shall be made available to the

e x porter as soon as actual e xportation has been effected or

ensured.

169

2. The EUR.l certificate shall be issued by the customs

a u t h o r i t i e s of a State P a rty to this A g r e e m e n t if the goods

t o be exp o r t e d can be considered as pr o d u c t s o riginating in

t h a t State wit h i n the m e a n i n g of Art i c l e 1.

3. The customs a uthorities of a State P a rty t o this

A g r e e m e n t may, pro v i d e d t hat the goods t o be cov e r e d by the

E U R . l certif i c a t e s are in its territory, issue EUR.l

c e r t i f i c a t e s under the conditions laid d o w n in this

P r o t o c o l if the goods t o be e x ported can be co n s i d e r e d as

p r o d u c t s origin a t i n g in a State P a rty to t his A g r e e m e n t or

in H u n g a r y or Pola n d w i t h i n the m e a n i n g of A r t i c l e 2.

In such cases, the issue of the EUR.l c e r t i f i c a t e is

s u b j e c t to the p r e s e n t a t i o n of the e v idence of origin

i s s u e d or m a d e out previously.

4. A n EUR.l c ertificate m a y be issued o nly w h e r e it can

s e r v e as the docume n t a r y evidence r e quired for the purpose

of i m plementing the prefer e n t i a l t r e atment p r o v i d e d for in

t h i s Ag r e e m e n t or the Ag r e e m e n t s ref e r r e d t o in sub-

p a r a g r a p h (b) (iii) of pa r a g r a p h 1 of A r t i c l e 1.

The d ate of issue of the EUR.l c e r t i f i c a t e m u s t be

i n d icated in the box on the EUR.l certif i c a t e reserved for

the customs authorities.

5. In e xceptional c i r c umstances an EUR.l c ertificate may

a lso be issued after e xportation of the goods to which it

r e l ä t e s if it was not issued at the time of e xportation

b e c a u s e of errors, involuntary omissions or special

c i r c u m s t a n c e s .

The customs a uthorities m a y issue an EUR.l certificate

r e t r o s p e c t i v e l y only a f ter v e r ifying t hat the p articulars

s u p p l i e d in the exporter's ap p l i c a t i o n agree w i t h those on

t h e corres p o n d i n g document.

EUR.l c e r tificates issued r e t r o s p e c t i v e l y m u s t be

e n d o r s e d w i t h one of the following phrases: "ISSUED

R E T R OSPECTIVELY", "ANNETTU J Ä L K I K A T E E N " , "DELIVRE A

POSTERIORI", " N A C HTRÄGLICH A U S G E S T E L L T " , " ÖTGEFID EFTIR Å " ,

" R I L A S C I A T O A POSTERIORI", "UTpTEDT SENERE", "UTFÄRDAT I

EFTERHAND", "VYSTAVENO D O D A T E C N E " , "VYSTA V E N É D O D A T O ? N E " ,

" K I A D V A V I S S Z A M E N Ö L E G E S H A T A L L Y A L " ,"WYDANE

R E T R O S P E K T Y W N I E " .

6. In the event of the theft, loss or d e s t r u c t i o n of an

E U R.l certificate, the e xporter m a y apply to the customs

a u t h o r i t i e s w h i c h issued it for a du p l i c a t e to be m ade out

on the basis of the export do c u m e n t s in the i r possession.

170

T h e d u p l i c a t e issued in thls v a y m u s t be endorsed w i t h one

of the f o l lowing words: "DUPLICATE", " K A K S O I S K A P P A L E " ,

"DUPLICATA", " D U P L I K A T " , "EFTIRRIT", "DUPLICATO",

"MASOLAT", "DUPLIKÅT".

The duplicate, v h i c h m ust bear the d ate of Issue of

t h e ori g i n a l EUR.l certificate, shall take effect as from

t h a t date.

7. The e n d o r s e m e n t s r e ferred to <n p a r a g r a p h s 5 and 6

s h all be i nserted in the "Remarks" box on the EUR.l

certificate.

B. It shall always be p o ssible to replace one or m ore

EUR.l c e r t i f i c a t e s by one or m ore EUR.l c e r t i f i c a t e s ,

p r o v i d e d that t his is done at the customs Office w h ere the

goo d s are located.

9. For the pur p o s e of ver i f y i n g w h e t h e r the conditions

sta t e d in p a r a g r a p h s 2 and 3 h avé been met, the customs

au t h o r i t i e s shall havé the right t o call for any

do c u m e n t a r y evi d e n c e or to carry out any che c k w h ich t hey

con s i d e r appropriate.

10. The p r o v i s i o n s of p a r a graphs 2 to 9 above shall apply,

m u t a t i s mutandis, to the evidence of origin m ade out by

a pproved ex p o r t e r s under the conditions set out in A r t i c l e

13.

A R T I C L E 10

1. A n EUR.l c ertificate shall be issued only on

a p p l i c a t i o n h a v i n g been m ade in wri t i n g by the exp o r t e r or,

u n d e r the ex p o r t e r ' s r e s p o n s i b i l i t y , by his author i z e d

representative, on the form of w h ich a specimen is g i v e n in

A n n e x III to t his Protocol, w h i c h shall be c o m pleted in

a c c o r d a n c e w i t h this Protocol.

2. It shall be the r e s p o n s i b i l i t y of the customs

a u t h o r i t i e s of the exporting cou n t r y to ensure that the

f orm ref e r r e d to in p a r agraph 1 is p r o p e r l y completed. In

particular, t hey shall check whe t h e r the box r e served for

t he d e s c r i p t i o n of the goods has been c o m pleted in such a

m a n n e r as to exclude any po s s i b i l i t y of fraudulent

additions. T o t his end, the d e s c r i p t i o n of the goods m ust

be giv e n w i t h o u t leaving any bla n k lines. W h ere the box is

not co m p l e t e l y filled, a h o r i zontal line m ust be drawn

171

b e low the last line of the description, the empty space

being crossed through.

3. Since the EUR.l c ertificate constitutes the

do c u m e n t a r y evidence for the application of the

p r e f e r e n t i a l tariff and quota arrangements laid d own in the

Agreement, it shall be the respo n ^ i b i l i t y of the customs

a u t h o r i t i e s of the exporting country to take any steps

ne c e s s a r y to verify the origin of the goods and to check

the other statements on the certificate.

4. W h e n an EUR.l certif i c a t e is issued w i t h i n the m eaning

of p a r a g r a p h 5 of Art i c l e 9 after the goods to whi c h it

rel ä t e s havé actually been exported, the exporter must in

the ap p l i c a t i o n referred to in p a r agraph 1:

indicate the place and date of e xportation of the

goods to w h ich the EUR.l c ertificate relätes,

cer t i f y that no EUR.l certificate was issued at the

t ime of e xportation of the goods in question, and

state the reasons.

5. A p p l i c a t i o n s for EUR.l certificates and the evidence

of ori g i n referred to in the second s u b - paragraph of

p a r a g r a p h 3 of Article 9, u pon p r esentation of w h i c h new

EUR.l certif i c a t e s are issued, must be p r e served for at

least two years by the customs authorities of the exporting

country.

A R T I C L E 11

1. EUR.l certificates shall be m ade out on the form of

w h ich a s p ecimen 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 A g r e e m e n t or in

English. EUR.l certificates shall be m ade out in one of

those languages and in accordance w ith the p r o v isions of

the d o m e s t i c law of the exporting State; if they are

handwritten, they shall be c o m pleted in ink in capital

l e t t e r s .

2. The EUR.l c ertificate shall be 210 x 297 millimetres.

A t o l e r a n c e of up to plus 8 m illimetres or minus 5

m i l l i m e t r e s in the length may be allowed. The paper used

must be w h i t e - s i z e d wri t i n g paper not containing mechanical

p ulp and wei g h i n g not less thån 25 grammes per square

metre. It shall havé a p rinted green g u i lloche pattern

172

backgr o u n d making any falsification by mechanical or

Chemical means apparent to the eye.

3. The States Parties to this A g r eement m a y r eserve the

right t o p r int the EUR.l certificates themse l v e s or m a y

h avé t h e m printed by printers approved by them. In the

latter case, each EUR.l c ertificate m u s t include a

re f e r e n c e to such approval. Each-EUR.l certif i c a t e m ust

b ear the name and address of the pri n t e r or a m a r k by which

the p rinter can be identified. It shall also bear a serial

number, w h e t h e r or not printed, by whi c h it can be

identified.

A R T I C L E 12

1. A n EUR.l c ertificate m ust be submitted, w i t h i n four

mont h s of the date of issue by the customs a u t h o rities of

the e x p orting State, to the customs a uthorities of the

importing State where the goods are entered, in accordance

w i t h the p r o c edures laid down by that State. The said

a uthorities m a y require a transl a t i o n of a certificate.

They may also require the import declar a t i o n to be

a c c o m panied by a statement from the importer to the effect

that the goods meet the conditions r equired for the

im p l e mentation of the Agreement.

2. Wit h o u t p r e judice to p a r agraph 5 of A r t i c l e 5, where,

at the request of the person declaring the goods at

customs, a di s m a n t l e d or non-assembled article falling

w i t h i n Chapter 84 or 85 of the Harmon i z e d System is

imported by instalments under the conditions laid down by

the com p e t e n t authorities, it shall be consid e r e d to be a

single article and an EUR.l c ertificate may be submitted

for the who l e a rticle upon importation of the first

instalment.

3. An EUR.l c ertificate which is submitted to the customs

au t h o r i t i e s of the importing State after the final date for

pr e s e n t a t i o n specified in pa r a g r a p h 1 may be accepted for

the pur p o s e of a p plying preferential treatment, w h ere the

failure to submit the certif i c a t e by the final d ate is due

to force majeure or exceptional circumstances.

In other cases of belated presentation, the customs

a u t h o r i t i e s of the importing State m a y accept the EUR.l

c e r t i f i c a t e s w h ere the goods h avé been submitted to them

before the said final date.

173

4. The d i s covery of slight d i s c repancies b etween the

statements a ade in the EUR.l certificate and those aade in

the do c u a e n t s subaitted to the custoas Office for the

pur p o s e of carrying out the foraalities for iaporting the

goo d s shall not ipso f a cto render the c e r t i ficate null and

void, p r o v i d e d it is duly e stablished that the certificate

c o r r e s p o n d s to the goods.

5. EUR.l certificates shall be pr e s e r v e d by the customs

a u t h o r i t i e s of the iaporting State in accordance w i t h the

r u les in force in that State.

6. Proof that the conditions set out in Art i c l e 7 havé

been aet shall be p rovided by submission to the customs

au t h o r i t i e s of the iaporting State of either:

(a) a single supporting transport document, m ade 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 d escription of the goods,

the date of u n l oading and r e l oading of the

goods and, w h ere applicable, the names of

the ships,

certified proof of the conditions under

which the goods havé stayed in the transit

country;

(c) or, failing these, any s ubstantiating documents.

ART I C L E 13

1. N o t w i t h s t a n d i n g paragraphs 1 to 7 of Art i c l e 9 and

p a r a g r a p h s 1, 4 and 5 of Art i c l e 10, a simplified procedure

for the issue of the docum e n t a t i o n relating to the evidence

of o r i g i n shall be a p p l icable u n der the terms of the

p r o v i s i o n s set out below.

174

2. The customs a uthorities in the e x p orting State m a y

a u t horize any exporter, herein a f t e r r e ferred to as

"approved exporter", w h o makes freguent shipments for which

E U R .l certi f i c a t e s m a y be issued, and w h o offers to the

satisf a c t i o n of the customs authorities all guaran t e e s

n e c e s s a r y to ver i f y the o riginating status of the goods,

not to submit to the customs Office in the e x p orting State

at the time of export either the goods or the applic a t i o n

for an EUR.l c ertificate r e lating to those goods, for the

pur p o s e of o b t aining an EUR.l certificate u n der the

condit i o n s laid down in p a r a graphs 1 to 4 of A r t i c l e 9.

3. In addition, the customs authorities may a u t horize an

app r o v e d e xporter to d raw up EUR.l certificates, v a lid for

a m a x i m u m period of one year from the date of issue,

h e r e i n a f t e r referred to as "LT certificates". The

a u t h o r i z a t i o n shall be granted only whe r e the o r i g i n a t i n g

status of the goods to be exported is e xpected to remain

u n c h a n g e d for the period of validity of the LT certificate.

If any goo d s are no longer covered by the LT certificate,

the ap p r o v e d exporter shall immediately inform the customs

a u t h o rities who gave the authorization.

W h e r e the simplified p r o cedure applies, the c ustoms

a uthorities of the exporting State may p r e scribe the use of

EUR.l certif i c a t e s hearing a distin c t i v e sign by whi c h they

m a y be identified.

4. The autho r i z a t i o n referred to in pa r a g r a p h s 2 and 3

shall stipulate, at the choice of customs authorities, that

Box 11, 'Customs e n d o r s e m e n t ' , of the EUR.l certificate

must:

(a) either be endorsed beforehand w ith the stamp of

the c o m petent customs Office of the exporting

State and the h a n d w ritten or n o n - h a n d w r i t t e n

signature of an official of that office; or

(b) be e n dorsed by the approved exporter w i t h a

special stamp w h ich has been approved by the

customs authorities of the exporting State and

corres p o n d s to the specimen given in A n nex V to

this Protocol; this stamp may be p r e p r i n t e d on

the form.

Box 11, 'Customs endorsement', of the EUR.l certif i c a t e

shall be c o m pleted if necessary by the approved exporter.

175

5. In the cases ref e r r e d to in p a r a g r a p h 4 (a), one of

the fo l l o w i n g phr a s e s shall be entered in b o x 7, "Remarks",

of the EUR.l certificate: "Simplified procedure",

" Y k s i n k e r t a i s t e t t u menettely", "Procédure s i m p l i f i é e " ,

" V e r e i n f a c h t e s Verfahren", "Einföldud afgreidsla",

"Proce d u r a s e m p l i f i c a t a " , "Forenklet p r o s e d y r e " , "Förenklad

procedur, "Zjed n o d u s e n é rizeni", Zjedod u s e n é k o n a n i e " ,

"Egyszerllsltett eljåris", "Uproszczona procedura". The

a p p r o v e d e x p o r t e r shall if n e c essary indicate in Box 13,

"R equest for v e r i f i c a t i o n " , the n ame and address of the

cus t o m s a u t h o r i t y co m p e t e n t to ver i f y the EUR.l

certificate.

6. In the case re f e r r e d to in par a g r a p h 3, the approved

ex p o r t e r shall also enter in box 7 of the EUR.l certificate

one of the f o l lowing phrases:

"LT c e r t i f i c a t e v a lid until ...",

" L T -todistus voi m a s s a ... saakka",

" certificat LT val a b l e jusqu'au ...",

"LT-C e r t i f i c a t göl t i g bis ...",

" L T - skirteini gil d i r til ...",

"certi f i c a t o LT v a l i d o fino al ...",

"L T - s ertifikat gyldig til ...",

" L T - c e r t i f i k a t gil t i g t till ...",

"LT osv£dceni platné do ...",

"LT o s v e dcenie pla t n é do ...",

"LT b i z o n y l t v å n y érvényes ... -ig",

"éwiad e c t w o L T w a zne do ...",

(date i n d icated in n u m e r a l s ) ,

and a ref e r e n c e to the a u t h orization u n der w h i c h the

r e l e v a n t L T c e r t i f i c a t e has b een issued.

T h e app r o v e d e xporter shall not be req u i r e d to refer in Box

8 and Box 9 of the LT c ertificate to the m a r k s and numbers

and numb e r and k ind of packages and the gross weight (kg)

or other m e a s u r e (1itres, m 3 , etc.) Box 8 must, however,

c o n t a i n a d e s c r i p t i o n and d e s i g n a t i o n of the goods w h ich is

s u f f i c i e n t l y pre c i s e t o allow for their identification.

7. N o t w i t h s t a n d i n g paragraphs 1 to 3 of A r t i c l e 12, the

LT c e r t i f i c a t e m u s t be submitted to the customs Office of

import at or befo r e the first importation of any goods to

w h i c h it relätes. W h e n the importer carries out the

customs c l e a r a n c e at several customs offices in the State

of importation, the customs authorities m a y request him to

pro d u c e a c o p y of the LT certificate to all of those

offices.

176

8. Whe r e an LT c ertificate has been subnitted to the

c ustoms authorities, the evidence of the origin a t i n g status

of the imported goods shall, dur i n g the v a l i d i t y of the LT

certificate, be given by invoices w h i c h satisfy the

f o l lowing conditions:

(a) w h e n an invoice includes both g o ods o r i g i n a t i n g

in a State Party to t h i s Agreement, in H u n g a r y or

in Poland and non-o r i g i n a t i n g goods, the exporter

shall d istinguish d e a r l y between the s e two

categories;

(b) the exporter shall state on each invoice the

number of the LT certificate w h i c h covers the

goods and the date of expiry of the certif i c a t e

and the name(s) of the country or c o u ntries in

w h i c h the goods originate.

The statement on the invoice made by the exporter

of the number of the LT c ertificate w i t h the

indication of the country of origin shall

consti t u t e a declar a t i o n that the goods fulfil

the conditions laid down in this Protocol for the

acquis i t i o n of preferential origin status in

trade between the States Parties to this

A g r e e m e n t .

The customs authorities of the e x p orting State

m a y require that the entries, which, u n der the

above provisions, m ust appear on the invoice, be

supported by the m a n u script signature followed by

the name of the signatory in clear script;

(c) the d escription and the design a t i o n of the goods

on the invoice shall be in sufficient detail to

show d e a r l y that the goods are also listed on

the LT certificate to w h ich the invoice refers;

(d) the invoices can be m ade out only for the goods

e xported during the period of val i d i t y of the

r elevant LT certificate. T hey may, however, be

p roduced at the import customs Office w i t h i n four

mon t h s of the date of their being m ade out by the

exporter.

9. In the framework of the simplified procedures,

invoices w h i c h satisfy the conditions of this A r t i d e may

be m ade out and/or transm i t t e d using t e l e c o m m u n i c a t i o n s or

el e c t r o n i c data proces s i n g methods. Such invoices shall be

a c cepted by the customs of the importing State as e vidence

of the or i g i n a t i n g status of the goods imported in

a c c o rdance w ith the p r o c edures laid down by the customs

author i t i e s there.

177

10. Shou l d the customs authorities of the e x p orting State

identify t hat a certificate and/or invoice issued und e r the

p r o v i s i o n s of this Art i c l e is invalid in rel a t i o n to any

goods supplied, they shall immediately notify the customs

author i t i e s of the importing State of the facts.

11. T h e customs a uthorities m a y authorize an approved

e x p o r t e r to m ake out invoices h earing the d e c l a r a t i o n given

in A n n e x IV to this Protocol in place of EUR.l

certificates.

The d e c l a r a t i o n made by the approved exporter on the

invoice shall be m ade out in one of the official languages

of the States Parties to this A g r eement or in English. It

shall be signed in ma n u s c r i p t and m ust either:

(a) havé a reference to the approved exporter's

a u t h orization number, or

(b) be endorsed by the approved e x porter w ith the

special stamp r e ferred to in par a g r a p h 4 (b)

w h i c h has been approved by the customs

authorities of the exporting State. T his stamp

m a y be preprinted on the invoice.

12. However, the customs authorities in the exporting

State m a y authorize an approved exporter not t o sign the

s t a tement in paragraph 8 (b) or the declar a t i o n r eferred to

in pa r a g r a p h 11 given on the invoice, w hen such invoices

are m ade out and/or transm i t t e d using t e l e c o m m u n i c a t i o n s or

e l e c tronic data processing methods.

The said customs authorities shall lay down conditions for

the i m p l e mentation of this paragraph, including, if they so

require, a wri t t e n u n d e r taking from the approved exporter,

that he accepts full r e s p o nsibility for such statement and

d e c l a r a t i o n as if they had in fact been signed in

m a n u s c r i p t by him.

13. In the authorizations referred to in pa r a g r a p h s 2, 3

and 11 the customs a uthorities shall specify in particular:

(a) the conditions u n der w h i c h the a p p l i c a t i o n for

EUR.l c e rtificates or for LT c e rtificates are

m ade or under w h ich the declar a t i o n concerning

the origin of goods is m a d e on the invoice;

178

(b) the conditions under w h ich these applications, as

well as a c opy of the invoices referring to an LT

certif i c a t e and of the invoices hearing the

export e r ' s declaration, are k ept for at least two

years. In the case of LT c e r tificates or

invoices referring to an LT certificate, this

per i o d shall begin from, the date of expiry of

va l i d i t y of the LT certificate. T h ese p r o v isions

shall also apply to the EUR.l certif i c a t e s or LT

certi f i c a t e s and the invoices r e f erring to an LT

certificate, as well as to invoices hearing the

export e r ' 6 declaration, havi n g served as the

basis for the issue of other evidence of origin,

used u n der the conditions laid d own in the second

sub-p a r a g r a p h of p a r agraph 3 of Art i c l e 9.

14. The customs authorities in the exporting State may

dec l a r e certain categories of goods ineligible for the

special t r e atment p r ovided for in paragraphs 2, 3 and 11.

15. The customs authorities shall refuse the

a u t h o rizations referred to in paragraphs 2, 3 and 11 to

e x p orters w h o do not offer all the guarantees w h ich they

consider necessary.

The customs authorities may w i t h d r a w the autho r i z a t i o n s 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 m a y be required to inform the

customs authorities, in accordance w ith the rules which

they lay down, of goods to be dispatched by him, so that

the competent customs office may make any verifi c a t i o n it

thinks ne c e s s a r y before the dispatch of the goods.

17. The provis i o n s of this Article shall not p r e judice

a p p l i c a t i o n of the rules of the States Parties to this

A g r e e m e n t on customs formalities and the use of customs

documents.

179

The d e c l a r a t i o n referred to in paragraph 1 (c) of A rticle 8

shall be m ade out by the exporter in the form given in

A n n e x IV to this Protocol in one of the official languages

of the States Parties to this Agreement or in English. It

shall be typed or stamped and signed by hand. The exporter

m ust k e e p a copy of the invoice hearing the said

d e c l a r a t i o n for at least two years.

ART I C L E 15

1. The exporter or his r e p r e sentative shall submit with

his req u e s t for an EUR.l c ertificate any appropriate

suppor t i n g document proving that the goods to be exported

qua l i f y for the issue of an EUR.l certificate.

He shall undertake to submit at the request of the

approp r i a t e authorities, any supplementary evidence they

m a y require for the purpose of establishing the correctness

of the o riginating status of the goods eligible for

prefe r e n t i a l treatment and shall undertake to agree to any

inspection of his accounts and to any check on the

pr o c e s s e s of the obtaining of the above goods, carried out

by the said authorities.

2. Exporters must keep for at least two y e ars the

su p p o r t i n g documents referred to in p a r agraph 1.

3. The p r o v isions of paragraphs 1 and 2 shall apply

mut a t i s mutandis in the case of the use of the procedures

laid d own in paragraphs 2 and 3 of Article 13 and of the

d e c l a r a t i o n s referred to in paragraphs 1 (b) and 1 (c) of

A rt i c l e 8.

A R T I C L E 16

1. G o ods sent from an EFTA country or from the CSFR for

e x h i b i t i o n in a country other thån a State Party to this

Agreement, Hun g a r y or Poland, and sold after the exhibition

for i mportation into the CSFR or into an EFTA country shall

benefit on importation from the provisions of this

A g r e e m e n t on condition that the goods m eet the requirements

of this Protocol entitling them to be recognized as

or i g i n a t i n g in an EFTA country or in the C SFR and provided

t hat it is shown to the satisfaction of the customs

a u t h o r i t i e s that:

180

(a) an exporter has consigned these goods from an

EFTA country or from the C SFR to the cou n t r y in

w h i c h the exhibition is h eld and has exhibited

t h e m there;

(b) the g o ods havé been sold or othervise dis p o s e d of

b y that exporter to someone in the CSFR or in an

E FTA country;

(c) the goods h avé been consigned duri n g the

ex h i b i t i o n or immediately therea f t e r to the CSFR

or to an EFTA country in the state in w h i c h they

w e r e sent for exhibition;

(d) the goods h avé not, since t hey w ere c o n signed for

exhibition, been used for any pur p o s e other thån

demon s t r a t i o n at the exhibition.

2. An EUR.l c ertificate must be produced to the customs

author i t i e s in the normal manner. The name and address of

the e x h i bition must be indicated thereon. W h e r e necessary,

additional d o c u m e n t a r y evidence of the nature of the goods

and the conditions under w h ich they havé been ex h i b i t e d may

be reguired.

3. P a r agraph 1 shall apply to any trade, industrial,

agricultural or crafts exhibition, fair or similar public

show or dis p l a y w h ich is not organized for pri v a t e purposes

in shops or business premises w ith a v iew to the sale of

foreign goods, and during which the goods remain under

c ustoms control.

ART I C L E 17

1. In order to ensure the proper a pplication of this

Title, the States Parties to this Ag r e e m e n t shall assist

each other through their respective customs

administrations, in checking the authenticity and accuracy

of EUR.l certificates, including those issued under

p a r a g r a p h 3 of Article 9 and the exporters' decla r a t i o n s

m a d e on invoices.

2. The J o int Committee shall be authorized to t ake any

de c i s i o n s ne c e s s a r y for the methods of admin i s t r a t i v e c o ­

op e r a t i o n to be applied in due time in the States Parties

to this Agreement.

3. The customs authorities of the States Parties to this

Agr e e m e n t shall provide each other, through the EFTA

Secretariat, with specimen impressions of stamps used in

t h eir customs offices for the issue of EUR.l certificates.

181

4. P e n alties shall be imposed on any p e r s o n who draws up,

or caus e s to be d r awn up, a document w h i c h contains

i n c orrect p articulars for the purpose of obtaining a

p r e f e r e n t i a l treatment for goods.

5. T h e States Parties to this A g r eement shall take all

n e c e s s a r y steps to ensure that goods traded u n der cover of

an EUR.l certificate, w h i c h in thé course of tr a n s p o r t use

a free zone situated in their territory, are not

s u b s t i t u t e d by other goods and that t hey do not und e r g o

h a n d l i n g other thån normal operations des i g n e d to prevent

t h e i r deterioration.

6. W h e n p roducts origin a t i n g in a State Party to this

A g r e e m e n t and imported into a free zone under cover of an

EUR.l c ertificate und e r g o treatment or processing, the

c ustoms authorities c o n cerned m ust issue a new EUR.l

c e r t i f i c a t e at the exporter's request if the t r e atment or

P r o c e s s i n g undergone is in confor m i t y w ith the provisions

of this Protocol.

A R T I C L E 18

1. Subsequent v e r ifications of EUR.l c e rtificates and of

exporters' declarations m ade on invoices shall be carried

out at rand o m or w h enever the customs a uthorities of the

importing State havé r e a s onable doubt as to the

authen t i c i t y of the d o cument or the accuracy of the

i nformation regarding the true origin of the goods in

q u e s t i o n .

2. For the purposes of implementing the pr o v i s i o n s of

p a r a g r a p h 1, the customs authorities of the importing State

shall ret u r n the EUR.l certificate and the invoice, if it

has been submitted, or the invoice r e f erring to an LT

certificate, or the invoice hearing the exporter's

d e c l a r a t i o n or a copy of those documents, to the customs

a u t h o r i t i e s of the exporting State, giving w h ere

appropriate, the reasons of substance or form for an

i n q u i r y .

The customs authorities shall forward, in sup p o r t of the

r e q u e s t for a posteriori verification, any doc u m e n t s and

inform a t i o n that havé been obtained s u g g esting that the

pa r t i c u l a r s given on the EUR.l c ertificate or the invoice

are inaccurate.

182

If the customs a uthorities of the importing State decide to

suspend the p r o v isions of the A g r eement while a waiting the

r es u l t s of the verification, they shall offer to release

the goods to the importer subject to any p r e c a u t i o n a r y

m e a s u r e s judged necessary.

3. The customs a uthorities of the importing State shall

be informed of the results of the v e r i f i c a t i o n as soon as

possible. T h ese results must be such as to m ake it

pos s i b l e to d e t ermine whether the documents returned under

p a r a g r a p h 2 apply to the goods actually exported, and

w h e t h e r t h ese goods can, in fact, gualify for applic a t i o n

of the p r e ferential arrangements.

Wh ere such disputes cannot be settled between the customs

a uthorities of the importing State and those of the

exp o r t i n g State or w h ere they raise a g u estion as to the

i n t e r p retation of this Protocol they shall be submitted to

the Sub-C o m m i t t e e on customs and origin mat t e r s referred to

in A r t i c l e 26. The decisions shall be t a ken by the Joint

Committee.

For the purpose of the subsequent verifi c a t i o n of EUR.l

certificates, the customs authorities of the exporting

country m ust k eep the export documents, or copies of EUR.l

certif i c a t e s used in place thereof, for at least two years.

T I T L E III

Final provisions

ART I C L E 19

The States Parties to this Ag r e e m e n t shall each take the

steps ne c e s s a r y t o implement this Protocol.

ART I C L E 20

T h e Ann e x e s to this Protocol shall form an integral part

thereof.

A R T I C L E 21

G o ods whi c h c onform to the provisions of Title I and which

on the date of entry into force of the Ag r e e m e n t are either

being transp o r t e d or are being held in a State Party to

183

this Agreeinent in temporary storage, in bonded w a r e houses

or in free zones, may be accepted as origin a t i n g p r oducts

subject to the submission, within four mon t h s from that

date, to the customs authorities of the importing State of

e v i d e n c e of origin, drawn up r e t r o s p e c t i v e l y , and of any

d o c u m e n t s t hat provide supporting evidence of the

co n d i t i o n s of transport.

ART I C L E 22

T h e States Parties t o this Ag r e e m e n t u n d e r t a k e to

introduce mea s u r e s necessary to ensure that the EUR.l

c e r t i f i c a t e s w h ich their customs authorities are authorized

to issue in pursuance of this Agreement are issued under

the co n d i t i o n s laid down by this Agreement. They also

und e r t a k e to provide the a d m i n i strative c o - operation

n e c e s s a r y for this purpose, in particular to che c k on the

itinerary of goods traded under this Agr e e m e n t and the

places in w h i c h they havé been held.

ART I C L E 23

1. W i t h o u t prejudice to the provisions of Protocol A,

p r o d u c t s w h ich are of the kind to which the A g r e e m e n t

applies, and w h ich are used in the m a n u f a c t u r e of products

for w h i c h an EUR.l certificate, an LT c ertificate or the

invoices referring to the LT certificate, or an invoice

hea r i n g the exporter's d eclaration are issued or completed,

can o nly be the subject of d rawback of customs duty or

benefit from an exemption of customs duty of w h a t e v e r kind

wh e n pro d u c t s originating in a State Party to this

Agreement, in Hungary or in Poland, are concerned.

2. In this Article, the t erm "customs duty" a lso means

charges havi n g an effect equivalent to customs duty.

ART I C L E 24

1. Where, by virtue of this Agreement, imports into an

EFTA State are to be treated d ifferently from imports

cov e r e d by the EFTA Convention, the treatment provided for

by this Ag r e e m e n t shall be applied to all p r oducts which

are a c c o m p a n i e d by evidence of origin referred to in

p a r a g r a p h 1 of Article 8, issued or m ade out in the CSFR,

or by any such evidence of origin issued in an EFTA State

and h earing the expression "EFTA-CSFR Trade".

184

2. A n e x porter in an EFTA State or his r e p r e sentative

shall e n ter the e x p r ession "EFTA-CSFR T r a d e ” on the

e v i d e n c e of origin in trade between the EFTA States in

cases w h ere pr o d u c t s havé obtained their origin a t i n g status

by virt u e of this Ag r e e m e n t by use of m a t e r i a l s originating

in the CSFR, H u n g a r y or in Poland.

3. N o t w i t h s t a n d i n g the provisions of p a r a g r a p h 1, p r oducts

o r i g i n a t i n g in an EFTA State whi c h are re-exp o r t e d from the

CSFR, shall ben e f i t at import into an EFTA State from

t r e a t m e n t equal to that w h i c h they w o uld havé received, had

they been sent d i rectly from one EFTA State to another.

The p r oducts m ust be in the same State or havé und e r g o n e no

w o r k i n g or p r o c essing in the C SFR göing beyo n d that

r eferred to in p a r agraph 5 of Article 5. This tre a t m e n t

will be gra n t e d only upon submission to the customs

a u t h o rities of the importing EFTA State of an EUR.l

c e r t i ficate issued by the appropriate customs Office in the

CSFR, in whi c h the expression "Application A r t i c l e 24.3"

has been inserted and authenticated by the stamp of the

said Office.

ART I C L E 25

1. O r i g i n a t i n g products within the mea n i n g of this

Protocol shall, on importation into the C SFR benefit from

the Ag r e e m e n t also upon submission of an EUR.l certificate

issued by a customs Office in Hungary or in Poland in which

the expres s i o n "Application Art i c l e 25" has been inserted

and authe n t i c a t e d by the stamp of the said Office.

2. When products, previo u s l y imported into the CSFR

accomp a n i e d by evidence of origin referred to in p a r agraph

1 of A r t i c l e 8, issued or m ade out in an EFTA State, are

r e - e x p o r t e d to Hun g a r y or to Poland, the CSFR shall

un d e r t a k e to issue EUR.l certificates w ith the expression

" A pplication Art i c l e 25", p r ovided that the p roducts are

r e - e x p o r t e d in the same state or havé u n d ergone no w orking

or p r o c e s s i n g in the CSFR göing beyond that r eferred to in

pa r a g r a p h 5 of Art i c l e 5.

A R T I C L E 26

A S u b -Committee on customs and origin m atters shall be set

up und e r the Joint Committee in accordance with p a r agraph 5

of Art i c l e 28 of the A g r eement charged with c arrying out

a d m i n i s t r a t i v e c o -operation w ith a v iew to ensuring a

practical, correct and uniform application of this Protocol

185

as w ell as a continuous information and c o nsultation

p ro c e s s between experts.

It shall be composed of experts from the States Parties to

the A g r e e m e n t responsible for questions r elated to customs

and ori g i n matters.

A R T I C L E 27

For the pur p o s e of implementing sub-paragraph (b) (ii) or

(iii) of p a r agraph l of Art i c l e l any product o riginating

in the te r r i t o r y of a State Party to this Ag r e e m e n t shall,

on e x p o r t a t i o n to the territory of another State Party to

this Agreement, be treated as a n o n - o r i ginating product

d ur i n g the period or periods in which the last-mentioned

State Party to this A g r eement applies the rate of duty

a p p l icable to third countries or any corresponding

safeguard measure to such products in accordance w i t h this

Agreement.

186

A N N E X I

E XPLANATORY NOTES

Note 1 - A r t i c l e 1

T h e t e r m "State P a rty t o t hia Agreement" shall also

co ver the t erritorial waters of this State.

V e s s e l s o p e rating on the high seas, including factory

ships, on w h i c h the fish caught is wor k e d or pr o c e s s e d

shall be considered as p art of the t e r ritory of the State

Par t y to this Ag r e e m e n t to which t hey belong pro v i d e d that

they sat i s f y the conditions set out in E xplanatory N ote 4.

Note 2 - Ar t i c l e s 1, 2 and 4

The conditions set out in A rticle 1 r e lative to the

ac q u i s i t i o n of originating status must be fulfilled without

in t erruption in a State Party to this Ag r e e m e n t except as

p r o v i d e d for in Article 2.

If o riginating products exported from a State Party to

this Ag r e e m e n t to another country are returned, except in

so far as p rovided for in A rticle 2, they must be

c o n s idered as n o n-originating unless it can be d e monstrated

t o the satisfaction of the customs authorities that:

the goods returned are the same goods as those

exported, and

they havé not undergone any operations beyond

that n e c essary to preserve t hem in good condition

while in that country.

Note 3 - Art i c l e s 1 and 2

In order to determine w hether goods are o riginating

pro d u c t s it shall not be n e c essary to establish w h e t h e r the

power and fuel, plant and equipment, and roachines and tools

nsed t o obtain such goods originate in third c o u ntries or

not.

Note 4 - A r t i c l e 4 (f)

The t erm "its vessels" shall apply only to vessels: ,

(a) w h ich are r e g i stered or recorded in a State Party

to this Agreement;

187

(b) w h ich sail under the flag of a State P a rty to

this Agreement;

(c) w h i c h are at least 50 per cent owned by nationals

of a State Party to this Ag r e e m e n t or by a

company w ith its h ead Office in such a State, of

whi c h the man a g e r or managers, ch a i r m a n of the

bo ard of d i r ectors or of the superv i s o r y board,

and the m a j o r i t y of the m embers of such boards

are nationals of a State P a rty to this A g r eement

and of which, in addition, in the case of

partne r s h i p s or limited companies, at least half

of the capital belongs to such a State or to

public bodies or nationals of such a State;

(d) of which the captain and officers are all

nationals of a State Party to this Agreement;

(e) of which at least 75 per cent of the crew are

nationals of a State Party to this Agreement.

Note 5 - A r ticles 4 and 5

1. The u nit of quali f i c a t i o n for the applic a t i o n of the

origin rules shall be the particular product w h i c h is

co n s i d e r e d as the basic unit when determining

c l a s s i f i c a t i o n using the N o menclature of the Harmonized

System. In the case of sets of products w h i c h are

classi f i e d by virtue of General Rule 3, the unit of

q u a l i f i c a t i o n shall be d e t e rmined in respect of each item

in the set; this also applies to the sets of hea d i n g Nos

6308, 8206 and 9605.

Accordingly, it follows that:

w hen a product composed of a g r oup or assembly of

articles is classified under the terms of the

H armonized System with i n a single heading, the

w h o l e constitutes the unit of qualification,

when a consignment consists of a number of

identical p r oducts classified w i t h i n the same

hea d i n g of the Harmonized System, each product

m ust be taken individually w h e n a p plying the

origin rules.

2. Where, under General Rule 5 of the Ha r m o n i z e d System,

p a c k i n g is included w ith the product for c l a s s i fication

purposes, it shall be included for purposes of determining

origin.

Note 5a - sub-paragraph (h) of Article 4

188

In the case of u sed tyres, the tern "used articles

c o l lected there, fit only for the recovery of raw

materials" does not only cover used tyres fit only for the

rec o v e r y of r a w m a t erials but also u sed tyres fit only for

re t r e a d i n g or for use as waste.

N ote 6 - Pa r a g r a p h 2 of Art i c l e 5

T h e I n troductory Notes to A n h e x II shall also apply

w h e r e a p p r o p r i a t e to all products manufa c t u r e d u s i n g non-

o r i g i n a t i n g m a t erials even if they are not s ubject to a

s pe c i f i c co n d i t i o n contained in the List in A n n e x II but

are subject instead to the changé of hea d i n g rule set out

in pa r a g r a p h 2 of Art i c l e 5.

N ote 7 - A r t i c l e 6

"Ex-works price" shall mean the pri c e p aid to the

m a n u f a c t u r e r in w h ose u ndertaking the last wor k i n g or

Pr o c e s s i n g is carried out, provided the p r ice includes the

value of all the p r oducts used in manufacture.

"Customs value" shall be understood as m e a n i n g the

customs value as determined in accordance with the

Agr e e m e n t on implementation of Article VII of the General

Agr e e m e n t 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 d elivery note or any other

commercial document w h ich describes the goods c o n cerned in

s u f f icient detail to enable t hem to be identified.

In the case of products sent by post which, wit h i n the

m e a n i n g of p a r agraph 2 of Art i c l e 8, are not co n s i d e r e d as

importations by way of trade, the d eclaration of the

or i g i n a t i n g status can also be made on the customs

d e c l a r a t i o n C2/CP3 or on a sheet of paper annexed to that

declaration.

Note 9 - P a r agraph 1 of Art i c l e 17 and A r t i c l e 22

W h ere an EUR.l c ertificate has been issued u n d e r the

c o n d itions laid d own in paragraph 3 of A r t i c l e 9 and

rel ä t e s to goods r e-exported in the same State, the customs

author i t i e s of the country of d estination m ust be able to

obtain, by m e ans of administrative co-operation, true

copies of the evidence of origin issued or made out

p r e v i o u s l y r e lating to those goods.

189

" D r awback of customs d uty or exemption from customs

d uty of wha t e v e r kind" shall mean any arrang e m e n t for

refu n d or remission, partial or complete, of customs duties

a p p l i c a b l e to p r oducts u sed in manufacture, pro v i d e d that

the said p r o vision concedes, e x p ressly or in effect, this

r e p a y m e n t or n o n -charging or the rjon-imposition w h e n goods

obt a i n e d from the said products are exported but not w hen

they are r etained for h ome use.

"Products used in m a nufacture" shall m e a n any products

in r e s p e c t of w h ich a "drawback of customs d u t y or

e x e m p t i o n from customs d uty of wha t e v e r kind" is reguested

as a res u l t of the export of originating p roducts for which

an E U R . 1 certificate, an LT certificate or the invoices

r e f e r r i n g to the LT certificate, or an invoice hearing the

ex p o r t e r ' s d eclaration are issued or m ade out.

190

INTRODUCTORY kOTES

General

Note 1

1.1 The first two columns in the List de s c r i b e the

p roduct obtained. The first column gives the

h e a d i n g number, or the Chapter number, u sed in

the H a r m onized System and the second column gives

the descri p t i o n of goods u sed in t hat Syst e m for

that h eading or Chapter. For each entry in the

first two columns a rule is s p e cified 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 hea d i n g or

Chapter as described in column 2.

1.2 W h ere several h eading numbers are g rouped

t ogether in column 1 or a Chapter number is given

and the descri p t i o n of product in column 2 is

th e refore g i ven in general terms, the adjacent

rule in column 3 or column 4 applies to all

p roducts which, under the H a r m onized System, are

c l a s sified wit h i n headings of the Chapter or

w i t h i n any of the headings grouped t o gether in

column 1.

1.3 W h ere there are different rules in the List

applying to different products with i n a heading,

each indent contains the descri p t i o n 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 and 91 inclusive,

if no origin rule is given in column 4, the rule

set out in column 3 has to be applied.

N ote 2

2.1 The term "manufacture" covers any k ind of w orking

or processing including "assembly" or specific

operations. However, see p a r agraph 5 of Note 3

below.

191

2.2 The term "material" covers any " i n g r e d i e n t " , "raw

material", "component" or "part", etc., used in

the manufa c t u r e of the product.

2.3 T h e term "product" refers to the pro d u c t being

manufactured, even if it is intended for later

u s e in another m a n u f a c t u r i n g operation.

N o t e 3

3.1 In the case of any heading not in the List or any

p art of a heading that is not in the List, the

"changé of heading" rule set out in pa r a g r a p h 2

of Article 5 applies. If a "changé of heading"

c o n dition applies to any entry in the List, then

it is contained in the rule in column 3.

3.2 The working or p r o c essing required by a rule in

column 3 or column 4 has to be carried out only

in r elation to the n o n - o r i ginating m a t erials

used. The r e strictions contained in a rule in

column 3 or col u m n 4 likewise apply only to the

non- o r i g i n a t i n g m a t erials used.

3.3 W h e r e a rule States that "materials of any

heading" may be used, m a t erials of the same

hea d i n g as the pro d u c t may also be used, subject,

however, to any specific limitations w h ich may

also be contained in the rule. However, the

e x p r ession "manufacture from ma t e r i a l s of any

h ea d i n g including other m a t erials of heading

No..." means that only mat e r i a l s classified

w i t h i n the same heading as the p r o d u c t of a

different d e s c r i p t i o n thån that of the product as

g iven in column 2 of the List may be used.

3.4 If a product, m ade from non-o r i g i n a t i n g m a t erials

w h i c h has acguired o riginating status during

m a n u f a c t u r e by virtue of the changé of heading

rule or its own List rule, is used as a material

in the process of m anufacture of another product,

then the rule applicable to the pro d u c t in which

it is incorporated does not apply to it.

192

F o r example:

A n engine of heading No. 8407, for w h i c h the

rule States that the v a lue of the non-

originating m a t erials w h ich may be

incorporated may not exceed 40 % of the ex-

w o rks price, is made from "other alloy steel

r o u g h l y shaped by fprging" of h e a d i n g No.

7224.

If this forging has been forged in the

c ountry concerned from a non-o r i g i n a t i n g

ingot t hen the forging has a lready acquired

ori g i n by virtue of the r ule for h e a d i n g No.

ex 7224 in the list. It can then count as

o riginating in the value ca l c u l a t i o n for the

engine regardless of whe t h e r it was p r oduced

in the same factory or another. The value

of the n o n - o r i ginating ingot is thus not

taken into account w h e n adding up the value

of the n o n - o r i ginating ma t e r i a l s used.

3.5 Even if the changé of heading rule or the rule

c o n tained in the List are satisfied, a product

does not havé origin if the pr o c e s s i n g carried

out, taken as a whole, is insufficient in the

sense of p a r agraph 5 of Art i c l e 5.

N ote 4

4.1 The rule in the List represents the m i n i m u m

amount of working or processing r equired and the

c arrying out or more wor k i n g or p r o c e s s i n g also

confers o riginating status; conversely, the

c arrying out of less wor k i n g or pr o c e s s i n g cannot

confer origin. Thus if a rule says that non-

o riginating material at a certain level of

m a n u f a c t u r e may be used, the use of such m a terial

at an earlier stage of m a n u f a c t u r e is allowed and

the use of such material at later stage is not.

4.2 W hen a rule in the List specifies that a product

m a y be m a nufactured from more thån one material,

this means that any one or m o r e of the mat e r i a l s

m a y be used. It does not require that all be

used.

193

F o r e x a m p l e :

The rule for fabrlcs says that natural

fibres m a y be u sed and that Chemical

materials, among other materials, m a y also

be used. T his does not m ean that both havé

to be used, one can use one or the other or

both.

If, however, a restri c t i o n applies t o one

m a terial and other r e strictions apply to other

ma t erials in the same rule, t hen the restrictions

only apply to the ma t e r i a l s ac t u a l l y used.

F o r example:

The rule for seving m a chines specifies that

the thread tension m e c h a n i s m u sed has to

originate and that the zigzag m e c h a n i s m used

also has to originate; these two

r e s trictions only apply if the mechanisms

concerned are actually incorporated into the

seving machine.

.3 W h e n a rule in the List specifies that a product

m u s t be m a n u f a c t u r e d from a pa r t i c u l a r material,

the condition o b v iously does not pre v e n t the use

of other m a t erials vhich, because of their

inherent nature, cannot satisfy the rule.

F o r example:

The rule for h eading No. 1904 vhi c h

specifically excludes the use of cereals or

their d erivatives does not pre v e n t the use

of m ineral salts, Chemicals and other

additives v h ich are not pro d u c e d from

cereals.

F o r example:

In the case of an article m a d e from non-

v o ven materials, if the use of only non-

originating yarn is alloved for this d a s s

of article, it is not pos s i b l e to start from

n o n -voven cloth - even if no n - v o v e n s cannot

n o rmally be made from yarn. In such cases,

the starting m a terial v o uld nor m a l l y be at

the stage before y arn - t hat is the fibre

stage.

See also pa r a g r a p h 3 of N ote 7 in rel a t i o n to

textiles.

194

4.4 If in a rule in the List two or m ore p ercentages

are g i ven for the max i m u m value of non-

o r i g i nating m a t erials that can be used, then

these p ercentages may not be added together. The

m a x i m u m value of all the non-o r i g i n a t i n g

m a t e r i a l s used m a y never exceed the h ighest of

the percen t a g e s given. .Furthermore the

individual p ercentages m ust not be e xceeded in

rel a t i o n to the particular m a t erials t hey apply

to.

Textiles

Note 5

5.1 The t erm "natural fibres" is u sed in the List to

r efer to fibres other thån artificial or

s y n thetic fibres and is r e s t ricted to the stages

before spinning takes place, including w a ste and

unless otherwise specified, the t erm "natural

fibres" includes fibres that havé b een carded,

combed or otherwise processed but not spun.

5.2 The term "natural fibres" includes ho r s e h a i r of

h e a d i n g No. 0503, silk of h eadings Nos. 5002 and

5003 as well as the wool fibres, fine or coarse

animal h air of headings Nos. 5101 to 5105, the

cotton fibres of headings Nos. 5201 t o 5203 and

the other v e g etable fibres of h e adings Nos. 5301

to 5305.

5.3 The terms "textile pulp", "Chemical materials"

and "paper-making materials" are used in the List

to de s c r i b e the m a t erials not c l a s s i f i e d wit h i n

Chapters 50 to 63 which can be used to

m a n u f a c t u r e artificial, synthetic or p a per fibres

or y a m s .

5.4 The t erm "man-made staple fibres" is used in the

List to refer to synthetic or artificial filament

tow, staple fibres or waste, of h e adings Nos.

5501 to 5507.

195

Note 6:

6.1 In the case of the products classified wit h i n

those headings in the List v h e r e a reference is

made to this Introductory Note, the conditions

set out in column 3 of the List shall not be

applied to any hasie t e*tile ma t e r i a l s u sed in

t h eir manufa c t u r e which, taken together,

represent 10 % or less of the total w e i g h t of all

the basic textile materials u sed (but see also

p a r agraph 3 and 4 of Note 6 b e l o w ) .

6.2 However, this tolerance may only be applied to

m i xed products w h ich havé been made from two or

more basic textile materials, irrespective of

their share of the produet.

The following are the basic textile materials:

silk,

wool,

coarse animal hair,

fine animal hair,

horsehair,

cotton,

p a per-making m a t erials and paper,

flax,

true hemp,

jute and other textile bast fibres,

sisal and other textile fibres of the genus

Agave,

coconut, abaca, ramie and other vegetable

textile fibres,

synthetic m a n-made filaments,

artificial m a n-made filaments,

synthetic m an-made staple fibres,

artificial m a n-made staple fibres.

F o r example:

A y arn of heading No. 5205 m ade from cotton

fibres and synthetic staple fibres is a

mixed yarn. Therefore, non- o r i g i n a t i n g

materials that do not satisfy the origin

rules may be used up to a w e i g h t of 10 % of

the yarn.

F o r e x a m p l e :

A woollen fabric of h eading No. 5112 made

from woo l l e n yarn and synthetic y arn of

staple fibres is a mixed fabric. Therefore,

either non-o r i g i n a t i n g synthetic yarn or

w oollen yarn or a c ombination thereof that

does not satisfy the origin rules m a y be

used up to a weig h t of 10 % of the fabric

196

F o r axampla:

Tufted textile of heading No. 5802 m a d e from

cotton y arn and cotton fabric is only a

mi xed product if the cotton fabric is itself

a m i x e d fabric being m ade from two or m ore

d i f ferent basic textile m a t e r i a l s or if the

cotton y a m s used fre themselves mixtures.

F o r e x a m p l e :

If the tufted textile c o n cerned had been

m a d e from cotton y arn and s y n thetic fabric,

then, obviously, two separate basic textile

m a t erials wou l d havé been used.

F o r example:

A carpet w ith tufts m ade both from

artificial y a m s and tufts m ade from cotton

y a m s and with a jute backing is a m i xed

product because three basic textile

m a t erials are used. Thus, any non-

originating materials that are used at a

later stage of manufa c t u r e thån the rule

allows, may be used, pr o v i d e d their total

weig h t taken together does not exceed 10 %

of the wei g h t of the textile mat e r i a l s in

the carpet. Thus, the jute backing, the

artificial y a m s and/or the cotton y a m s

could be imported at that stage of

manufacture, provided the weig h t conditions

are met.

6.3 In the case of products incorporating "yarn made

of p o lyurethane 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

consis t i n g of a core of a l u minium foil or of a

core of plastic film w hether or not coated with

al u m i n i u m powder, of a w i d t h not e x c eeding 5 mm.,

sandwiched by means of an adhesive between two

films of plastic film, this tolerance is 30 % in

res p e c t of this strip.

197

N o t e 7

7.1 In the case of t h ose t extile products, w h ich are

marked in the L ist by a footnote r e f erring to

this I n t roductory Note, textile materials, with

the e x c eption of linings and interlinings, which

d o not satisfy the rule,set out in the List in

column 3 for the m a d e - u p pro d u c t c o n cerned may be

u sed p rovided that t hey are cl a s s i f i e d in a

h eading other thån t hat of the p r o d u c t and that

their value does not exceed 8 % of the ex-works

price of the product.

7.2 A n y n on-textile trimmings and a ccessories or

other ma t e r i a l s u sed w h ich c ontain textiles do

not havé to satisfy the conditions set out in

column 3 even though they fall outside the scope

of paragraph 3 of N ote 4.

7.3 In accordance w i t h p a r agraph 3 of Note 4, any

n o n-originating n on-textile trimmings and

accessories or other product, w h i c h do not

contain any textiles, may, anyway, be used freely

wh ere they cannot be m ade from the materials

listed in column 3.

For examplei

If a rule in the List says that for a

particular textile item, such as a blouse,

yarn must be used, this does not p revent the

use of metal items, such as buttons, because

they cannot be made from textile materials.

7.4 Where a p e r c entage rule applies, the v a lue of

trimmings and accessories must be taken into

account w hen calculating the value of the non-

o riginating ma t e r i a l s incorporated.

198

HS Heading Description o f product No.

0) ( 2 ) (3)

03.02 Fish, other thån live fish Manufacture in which all the to 03.05 materials o f Chapter 3 used must already be originating

ex 04.03 Buttermilk, curdled milk and Manufacture in which: cream, yogurt, kephir and other - all the materials o f Chapter 4 fermented o r acidified milk and used must be wholly obtained cream, flavoured or containing - any fruit juice (except those of added fruit, nuts or cocoa pineapple, lime or grapefruit) of heading No. 20.09 used must already be originating, and - the value o f any materials o f Chapter 17 used does not exceed 30% o f the ex-works price o f the product

ex 13.02 Mucilages and thickeners derived Manufacture from non-modified from vegetable products, modified mucilages and thickeners

16.04 Prepared or preserved fish; caviar Manufacture in which the value of and caviar substitutes prepared from all the materials used does not fish eggs exceed 50% o f the ex-works price o f the product 16.05 Crustaceans, molluscs and other Manufacture in which the value of aquatic invertebrates, prepared or all the materials used does not preserved exceed 50% o f the ex-works price o f the product

ex 17.02 Chemically pure fructose and Manufacture from materials o f any maltose heading including other materials of heading No. 17.02

199

Description o f product

( 1 ) ( 2 ) (3)

17.04 Sugar confectionery (including Manufacture in which all the white chocolate), not containing tnaterials used are dassified in a cocoa heading other thån that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30% of the exworks price of the product

18.06 Chocolate and other food pre- Manufacture in which all the parations containing cocoa materials used are classified in a heading other thån 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 thån 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 thån 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 thån 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

200

HS Hedding Descriprion o f product No.

O) ( 2 ) (3)

ex 19.02 Pasta, whether or not cooked or Manufacture in which all the cereals stuffed (with meat of other and derivatives (except durum substances) or otherwise prepared, wheat and its derivatives) used must such as spaghetti, macaroni, be wholly obtained noodles, lasagne, gnocchi, ravioli, cannelloni - except for those containing more thån 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

19.03 Tapioca and substitutes therefor Manufacture from materials of any prepared from starch, in the form heading except potato starch of of flakes, grains, pearls, siftings or headingNo. 11.08 in similar forms

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

- Not containing cocoa:

— Cereals, other thån maize (corn), Manufacture from materials of any in grain form, pre-cooked or heading. However, grains and cobs of sweet corn, prepared or otherwise prepared reserved, of heading Nos. 20.01, 0.04 and 20.05 and uncooked, boi led or s teamed sweet corn, frazén, of heading No. 07.10, may not be used

— Other Manufacture in which:

201

Description ofproduct

0) (?) (3)

- ali 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

Containing cocoa Manufacture from materials not dassified 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

19.05 Bread, pastry, cakes, biscuits and Manufacture from materials of other bakers' wares, whether or not any heading, except those of containing cocoa; communion Chapter 11 wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

ex 21.03 Sauces and preparations therefor; Manufacture in which all the mixed condiments and mixed materials used are classified in a seasonings heading other thån that of the product. However, mustard flour or meal or prepared mustard may be used

ex 21.04 Soups and bröths and preparations Manufacture from materials of any therefor heading, except prepared or preserved vegetables of headings Nos. 20.02 to 20.05

1 However, until 30 November 1993, m aize flo u r ('m asa 'flo u r ), obtained by the 'nixlam alization" m ethod (alcaline coohng and steeping), m ay be used 199

202

HS Heading Description o f produa No.

( 1 ) ( 2 ) (3)

ex 22.02 Waters, including mineral waters Manufacture in which: and aera ted waters, and other non- - all the materials used are alcoholic beverages, not including classified in a heading other thån fruit or vegetable juices of heading that of the product, No. 20.09; containing sugar or milk - the value of any materials of or milkfats 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

22.05 Vermouth and other wine of fresh Manufacture in which all the grapes grapes flavoured with plants or or any material derived from grapes aromatic substances used must be wholly obtained

ex 22.08 Liqueurs and other spirituous Manufacture in which: beverages containing added sucrose, - all the materials used are invert sugar, eggs or egg yolks classified within a heading other thån 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

ex 25.04 Natural crystalline graphite, with Enriching of the carbon content, enriched carbon content, purified purifying and grinding of crude and ground crystalline graphite

ex 25.15 Marble, merely cut by sawing or Cutting, by sawing or otherwise, of otherwise into blocks or slabs of a marble (even if already sawn) of a rectangular (including square) thickness exceeding 25 cm shape, of a thickness not exceeding 25 cm

203

Description o f product

0) ( 2 ) (3)

ex 25.16 Grani te, porphyry, basalt, sand­ Cutting, by sa wing or otherwise, of stone and other monumental and stones (even if already sawn) of a building stone, merely cut by thickness exceeding 25 cm sa wing or otherwise, in to blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

ex 25.18 Calcined dolomite Calcinadon of dolomite not calcined

ex 25.19 Crushed natural magnesium Manufacture in which all the carbonate (magnesite), in her- materials used are classified in a metically sealed containers, and heading other thån that of the magnesium oxide, whether or not product. However, natural mag­ pure, other thån fused magnesia or nesium carbonate (magnesite) may dead bumed (sintered) magnesia be used

ex 25.20 Plasters specially prepared for Manufacture in which the value of dentistry all the materials used does not exceed 50% of the ex-works price of the product

ex 25.24 Natural asbestos fibres Manufacture from asbestos concentrate

ex 25.25 Mica powder Grinding of mica or mica waste

ex 25.30 Earth colours, calcined or powdered Calcination or grinding of earth colours

ex 27.07 Oils in which the weight of the Manufacture from materials of any aromatic constituents exceeds thal heading of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more thån 65% by volume distils at a temperature of up to 250° C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels

204

HS Heading Description o f product No.

0 ) ( 2 ) (3)

27.10 Petroleum oils and oils obtained Manufacture from materials of any liom bituminous minerals, other heading thån 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 constituents of the preparations

ex 27.12 Refined petroleum jelly Manufacture from unrefined petroleum jelly

ex 27.12 Paraffin wax Manufacture from slack wax or scale wax

ex 27.12 Microcry stal line petroleum wax, Manufacture from crude ozokerite slack wax, purified ozokerite, lignite wax, peat wax, other mineral waxes, and similar produets obtained by synthesis or by other processes, whether or not coloured

ex Ch.28 Inorganic Chemicals; organic or Manufacture in which all the inorganic compounds of precious materials used are classified in a metals, of rare earth metals, of heading other thån that of the radioactive elements or of isotopes; product. However, materials except for headings ex 28.11, ex classified in the same heading may 28.33 and ex 28.40 for which the be used provided their value does niles are set out below not excced 20% of the ex-works price of the product

ex 28.11 Sulphur trioxide Manufacture from sulphur dioxide

ex 28.33 Aluminium sulphate Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

ex 28.40 Sodium perborate Manufacture from disodium tetraborate pentahydrate

205

Description o f product

( 1 ) ( 2 ) (3)

ex Ch. 29 Organic Chemicals, except för Manufacture in which all the headings Nos. ex 29.05, 29.15, ex materials used are classified in a 29.32, 29.33 and 29.34, för which heading other thån that o f the the niles are set out below product. However, materials classified in the same heading may be used provided their value does not exceed 20% o f the ex-works price o f the product

ex 29.05 Metal alcoholates o f alcohols o f this Manufacture from materials o f any heading and of ethanol or glycerol heading, including other materials o f heading No. 29.05. However, metal alcoholates o f this heading may be used, provided their value does not exceed 20% o f the exworks price o f the product

29.15 Saturated acyclic monocarboxylic Manufacture from materials o f any acids and their anhydrides, halides, heading. However, the value o f all the materials o f headings Nos. peroxides and peroxyacids; their 29.15 and 29.16 used may not halogenated, sulphonated, nitrated exceed 20% of the ex-works price or nitrosated derivatives o f the product

ex 29.32 Intem al ethers and their halo­ Manufacture from materials o f any genated, sulphonated, nitrated or heading. However, the value o f all nitrosated derivatives the materials o f heading No. 29.09 used may not exceed 20% of the ex-works price o f the product

ex 29.32 Cyclic acetals and intemal M anufacture from materials of any hemiacetals and their halogenated, heading, including other materials sulphonated, nitrated or nitrosated o f heading No. 29.32 derivatives

29.33 Heterocyclic compounds with Manufacture from materials o f any nitrogen hetero-atom(s) only nucleic heading. However, the value o f all the materials o f headings Nos. acids and their salts; 29.32 and 29.33 used may not exceed 20% o f the ex-works price o f the product

206

H S

Hedding Description o f product No.

( 1 ) ( 2 ) (3)

29.34 Other heterocyclic compounds Manufacture from materials of any heading. However, the value o f all the materials o f headings Nos. 29.32, 29.33 and 29.34 used may not exceed 20% o f the ex-works price o f the product

ex Ch. 30 Pharmaceutical products, except for Manufacture in which all the headings Nos. 30.02, 30.03 and materials used are classified in a 30.04, for which the rules are set heading other thån that o f the out below product. However, materials classified in the same heading may be used provided their value does not exceed 20% o f the ex-works price o f the product

30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products:

- Products consisting o f two or Manufacture from materials o f any more constituents which havé heading, including other materials been mixed together for o f heading No. 30.02. The therapeutic or prophylactic uses materials o f this description may or unmixed products for these also be used, provided their value uses, put up in measured doses does not exceed 20% o f the exor in forms or packings för retail works price o f the product sale

- Other:

— Human blood Manufacture from materials o f any heading, including other materials of heading No. 30.02. The materials o f this description may also be used, provided their value does not exceed 20% o f the exworks price o f the product

207

Description o f product

0 ) ( 2 ) (3)

30.02 — Animal blood prepared for Manufacture from materials of any (cont'd) therapeutic or prophylactic uses heading, including other materials o f heading No. 30.02. The materials o f this description may also be used, provided their value does not exceed 20% o f the exworks price o f the product

— Blood firactions other thån Manufacture from materials o f any anti sera, haemoglobin and serum heading, including other materials globulin o f heading No. 30.02. The materials o f this description may also be used, provided their value does not exceed 20% o f the exworks price o f the product

— Haemoglobin, blood globulin Manufacture from materials o f 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% o f the exworks price o f the product

— Other Manufacture from materials o f any heading, including other materials o f heading No. 30.02. The materials o f this description may also be used, provided their value does not exceed 20% o f the exworks price o f the product

208

HS Hedding Description o f product No.

( 1 ) ( 2 ) (3)

30.03 Medicaments (excluding goods of Manufacture in which: and 30.04 heading No. 30.02, 30.05 or 30.06) - all the materials used are dassified in a heading other thån 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

ex Ch. 31 Fertilisers except for heading No. Manufacture in which all the ex 31.05 for which the rule is set materials used are classified in a out below heading other thån 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

ex 31.05 Mineral or Chemical fertilisers Manufacture in which: containing two or three of the - all the materials used are fertilising elements nitrogen, phos- classified in a heading other thån phorus and potassium; other that of the product. However, fertilisers; goods of this Chapter, in materials classified in the same tablets or similar forms or in heading may be used provided packages of a gross weight not their value does not exceed 20% exceeding 10 kg, except for: of the ex-works price of the product, and - Sodium nitrate - the value of all the materials - Calcium cyanamide used does not exceed 50% of the - Potassium sulphate ex-works price of the product - Magnesium potassium sulphate

ex Ch. 32 Tänning or dyeing extracts; tannins Manufacture in which all the and their derivatives; dyes, materials used are classified in a pigments and other colouring heading other thån that of the matter; paints and vamishes; putty product. However, materials and other mastics; inks; except for classified in the same heading may headings Nos. ex 32.01 and 32.05, be used provided their value does for which the rules are set out not exceed 20% of the ex-works below price of the product

209

Description ofproduct

( 1 ) (?) (3)

ex 32.01 Tannins and their salts, ethers, Manufacture from tänning extracts esters and other derivatives of vegetable origin

32.05 Colour lakes; preparations as Manufacture from materials of any specified in Note 3 to this Chapter heading, except headings Nos. based on colour lakes1 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

ex Ch. 33 Essential oils and resinoids; Manufacture in which all the perfumery, cosmetic or toilet materials used are classified in a preparations; except for heading heading other thån that of the No. 33.01, for which the rule is set product. However, materials out below classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

33.01 Essentia] oils (terpeneless or not), Manufacture from materials of any including concretes and absolutes; heading, including materials of a resinoids; concentrates of essential different "group"2 in this heading. oils in fats, in fixed oils, in waxes However, materials of the same or the like, obtained by enfleurage group may be used, provided their or maceration; terpenic by-products value does not exceed 20% of the of the deterpenation of essential ex-works price of the product oils; aqueous distillates and aqueous Solutions of essential oils

1 Note 3 to Chapter 32 says that these preparations are those o f a kind used f o r colouring any material or used as ingredients in the manufacturing o f colouring preparations, provided they are not classified in another heading in Chapter 32 2 A 'g ro u p ’ is regarded as arry part o f the heading separated fro m the rest by a semi-colon 207

210

HS Heading Description o f product No.

( 1 ) ( 2 ) (3)

ex Ch. 34 Soap, organic surface-active agents, Manufacture in which all the wastling preparations, lubricating materials used are classified in a preparations, artificial waxes, heading other thån that of the prepared waxes, polishing or product. However, materials scouring preparations, candles and classified in the same heading may similar artides, modelling pastes, be used provided their value does "dental waxes* and dental not exceed 20% of the ex- works preparations with a basis of plaster; price of the product except for heading No. 34.04, for which the niles are set out below

34.04 Artificial waxes and prepared waxes:

With a basis of paraffin, Manufacture from materials not petroleum waxes, waxes classified in heading No. 34.04 or obtained from bituminous in Chapter 29 minerals, slack wax or scale wax

- Other 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

ex Ch. 33 Albuminoidal substances; modified Manufacture in which all the starches; glues; enzymes; except for materials used are classified in a headings Nos. 35.05 and ex 35.07 heading other thån that of the for which the niles are set out product. However, materials below classified in the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

211

( 1 ) ( 2 ) (3)

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

Starch ethers and esters Manufacture from materials of any heading, including other materials of heading No. 35.05

- Other Manufacture from materials of any heading, except those of heading No. 11.08

ex 35.07 Prepared enzymes not elsewhere Manufacture in which the value of specified or included all the materials used does not exceed 50% of the ex-works price of the product

Ch. 36 Explosives; pyrotechnic products; Manufacture in which all the matches; pyrophoric alloys; certain materials used are classified in a combustible preparations heading other thån 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

ex Ch. 37 Photographic or cinematographic Manufacture in which all the goods; except för headings Nos. materials used are classified in a 37.01, 37.02 and 37.04 for which heading other thån that of the the rules are set out below 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 37.01 Photographic plates and film in the flat, sensitised, unexposed, of any material other thån paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:

212

HS Heading Description ofproduct No.

( 1 ) ( 2 ) (3)

37.01 Instant print liim for colour Manufacture in which all the (cont'd) photography, in packs materials used are classified within a heading other thån 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 exworks price of the product

Other Manufacture in which all the materials used are classified within a heading other thån 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 37.02 Photographic film in rolls, Manufacture in which all the sensitised, unexposed, of any materials used are classified in a material other thån paper, paper- heading other thån heading board or textiles; instant print film No. 37.01 or 37.02 in rolls, sensitised, unexposed

37.04 Photographic plates, film, paper, Manufacture in which all the paperboard and textiles, exposed materials used are classified in a but not developed heading other thån headings Nos. 37.01 to 37.04

ex Ch. 38 Miscellaneous Chemical products; Manufacture in which all the except for headings Nos. ex 38.01, materials used are classified in a ex 38.03, ex 38.05, ex 38.06, ex heading other thån that of the 38.07, 38.08 to 38.14, 38.18 to product. However, materials 38.20, 38.22 and 38.23 för which classified in the same heading may the niles are set out below be used provided their value does not exceed 20% of the ex-works price of the product

ex 38.01 Colloidal graphite in suspension in Manufacture in which the value of oil and semicolloidal graphite; ali the materials used does not carbonaceous pastes för electrodes exceed 50% of the ex-works price of the product

213

( 1 ) (2) (3)

ex 38.01 Graphite in paste form, being a Manufacture in which the value of mixture of more thån 30% by all the materials of heading No. weight of graphite with mineral oils 34.03 used does not exceed 20% of the ex-works price of the product

ex 38.03 Refined tall oil Redning of crude tall oil

ex 38.05 Spirits of sulphate turpentine, Purification by distillation or purified redning of raw spirits of sulphate turpentine

ex 38.06 Ester gums Manufacture from resin acids

ex 38.07 Wood pitch (wood tar pitch) Distillation of wood tar

38.08 Miscellaneous Chemical products: to 38.14, 38.18 - Prepared additives for lubricat- Manufacture in which the value of to 38.20, ing oil, containing petroleum oils all the materials of heading No. 38.22 or oils obtained from bituminous 38.11 used does not exceed 50% of and 38.23 minerals, of heading No. 38.11 the ex-works price of the product

214

HS Hedding Descriprion o f product No.

0 ) ( 2 ) (3)

38.08 — The following o f heading No. Manufacture in which all the to 38.14, 38.23: materials used are classified in a 38.18 — Prepared binders för foundry heading other thån that of the to 38.20, moulds or cores based on natural product. However, materials 38.22 resinous products classified in the same heading may and 38.23 — Naphthenic acids, their water be used provided their value does (cont'd) insoluble salts and their esters not exceed 20% of the ex-works — Sorbitol other thån that of price of the product 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 — Ion 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 Manufacture in which the value of the value of all the materials used does not exceed 50% of the exworks price of the product

ex 39.01 Plastics in primary forms, waste, to 39.15 parings and scrap, of plastic; except for heading No. ex 39.07 for which the rule is set out below:

215

0 ) ( 2 ) (3)

ex 39.01 Addition homopolymerization Manufacture in which: to 39.15 products - the value of all the materials (cont'd) 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 product1

- Other Manufacture in which the value of the materials of Chapter 39 used does not exceed 20% of the exworks price of the product1

ex 39.07 Copolymer, made from Manufacture in which all the polycarbonate and acrylonitrile- materials used are classified within butadiene-styrene copolymer (ABS) a heading other thån that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the exworks price of the product

ex 39.16 Semi-manufactures and artides of to 39.21 plastics, except for headings Nos. ex 39.16, ex 39.17 and ex 39.20, för which the rules are set out below:

- Flat products, further worked Manufacture in which the value of thån only surface-worked or cut any materials of Chapter 39 used into forms other thån rectangular does not exceed 50% of the ex- (including square), other works price of the product products, further worked thån only surface-worked

1 In the case o f the products composed o f materials classified within both heading Nos. 39.01 to 39.06, on the one hand, and within heading Nos. 3 9.07 to 39.11, on the other hand, this restriaion only applies to that group o f materials which predominates by weight in the product

216

HS Hedding Description o f product No.

CD ( 2 ) (3)

ex 39.16 Othen to 39.21 Addition homopolymerization Manufacture in which: (cont'd) products - 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 Jhe ex-works price of the product1

- Other Manufacture in which the value of any materials of Chapter 39 used does not exceed 20% of the exworks price of the product1

ex 39.16 Profile shapes and tubes Manufacture in which: and - the value of all the materials ex 39.17 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

ex 39.20 Ionomer sheet or film Manufacture from a thermoplastic partial salt which is a copolymer of ethylene metacrylic acid partly neutralized with metal iöns, mainly zinc and sodium

39.22 Artides of plastics Manufacture in which the value of to 39.26 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 Lamination of sheets of natural shoes rubber

1 In the case o f the products composed o f materials classified within both heading Nos. 39.01 to 39.06. on the one hand, and within heading Nos. 3 9 .0 7 to 39.11, on the other hand, this restriction only applies to thal group o f m aterials which predominates by weight in the product

217

Dtscription o f product

0) ( 2 ) (3)

40.05 Compounded rubber, unvulcanised, Manufacture in which the value o f in primary forms or in plates, all the materials used, except shetts or strip Aa tural robber, does not exceed 50% o f the ex-works price o f the product

40.12 Retreaded or used pneumatic tyres o f robber; solid o r cushion tyres, interchangeable tyre treads and tyre flaps, o f robber:

- Retreaded pneumatic, solid or Retreading o f used tyres cushion, o f robber tyres

- Other Manufacture from materials o f any heading, except those o f heading No. 40.11 or 40.12

ex 40.17 Articles o f hard robber Manufacture from hard robber

ex 41.02 Raw skins o f sheep or lambs, Removal o f wool from sheep or without wool on lamb skins, with wool on

41.04 Leather, without hair or wool, other Retanning o f pre-tanned leather to 41.07 thån leather o f heading No. 41.08 OR or 41.09 Manufacture in which all the materials used are classified in a heading other thån that o f the product

41.09 Patent leather and patent laminated Manufacture from leather of leather; metalli sed leather headings Nos. 41.04 to 41.07 provided its value does not exceed 50% o f the ex-works price o f the product

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

218

HS Hedding No.

( 1 ) (2) (3)

ex 43.02 - Other Manufacture from non-assembled, (cont’d) tann ed or dressed furskins

43.03 Articles o f apparel, clothing Manufacture from non-assembled accessories and other articles o f tann ed or dressed furskins of furskin heading No. 43.02

ex 44.03 Wood roughly squared Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

ex 44.07 Wood sawn or chipped lengthwise, Planing, sanding or finger-jointing sliced or peeled, o f a thickness exceeding 6 mm, planed, sanded or finger-jointed

ex 44.08 Veneer sheets and sheets for Splicing, planing, sanding or plywood, o f a thickness not finger-jointing exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled, o f a thickness not exceeding 6 mm, planed, sanded or fingerjointed

ex 44.09 Wood (including strips and friezes Sanding or finger-jointing for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, Vjointed, beaded, moulded, rounded or the like) along any of its edges or faces, sanded or finger-jointed

ex 44.09 Beadings and mouldings Beading or moulding

ex 44.10 Beadings and mouldings, including Beading or moulding to moulded skirting and other moulded ex 44.13 boards

ex 44.15 Packing cases, boxes, crates, drums Manufacture from boards not cut to and similar packings, o f wood size

219

Description o f product

( 1 ) ( 2 ) (3)

ex 44.16 Casks, barrels, vats, tubs and other Manufacture from riven staves, not coopers' products and parts thereof, further worked thån sawn on the of wood two principal surfaces

ex 44.18 Builders' joinery and caipentry of Manufacture in which all the wood materials used are classified in a heading other thån that o f the product. However, cellulär wood panels, shingles and shakes may be used

ex 44.18 Beadings and mouldings Beading or moulding

ex 44.21 Match splints; wooden pegs or pins Manufacture from wood o f any för footwear heading except drawn wood of heading No. 44.09

45.03 A rtides o f natural cork Manufacture from cork o f heading No. 45.01

ex 48.11 Paper and paperboard, ruled, lined Manufacture from paper making or squared only materials o f Chapter 47

48.16 Carbon paper, self-copy paper and Manufacture from paper making other copying or transfer papers materials o f Chapter 47 (other thån those of heading No. 48.09), duplicator stencil s and offset plates, o f paper, whether or not put up in boxes

48.17 Envelopes, letter cards, plain Manufacture in which: postcards and correspondence - all the materials used are cards, o f paper or paperboard; classified in a heading other boxes, pouches, wallets and writing thån that o f the product, and compendiums, o f paper or paper­ - the value o f all the materials board, containing an assortment of used does not exceed 50% of paper stationery the ex-works price o f the product

Manufacture from paper- making materials o f Chapter 47

220

(1) (2) (3)

ex 48.19 Cartons, boxes, cases, bags and Man ufacture in which: other pad an g containers, o f paper, • all the materials used are paperboard, cellulose wadding or classified in a heading other webs o f cellulose fibres thån that o f the product, and • the value o f all the materials used does not exceed 50% o f the ex-works price o f the product

ex 48.20 Letter pads Manufacture in which the value of all the materials used does not exceed 50% o f the ex-works price o f the product

ex 48.23 Other paper, paperboard, cellulose Manufacture from paper making wadding and webs o f cellulose materials o f Chapter 47 fibres, cut to size or shape

49.09 Printed or illustrated postcards; Manufacture from materials not printed cards hearing personal classified in heading No. 49.09 or greetings, messages or announce- 49.11 ments, whether or not illustrated, with or without envelopes or trimmings

49.10 Calendars o f any kind, printed, including calendar blocks:

- Calendars o f the "perpetua!" type Manufacture in which: or with replaceable blocks • all the materials used are mounted on bases other thån classified in a heading other thån paper or paperboard that o f the product, and - the value o f all the materials used does not exceed 50% o f the ex-works price o f the product

- Other Manufacture from materials not classified in heading No. 49.09 or 49.11

221

(1) (2) (3)

ex 50.03 Silk waste (including cocoons Carding or combing o f silk waste unsuitable for reeling, yam waste and gametted stock), carded or combed

55.01 Man-made staple fibres Manufacture from Chemical materto 55.07 ials or textile pulp

ex Ch.50 Y am , monofilament and thread Manufacture from to 55 - Raw silk, silk waste, carded or combed or otherwise processed for spinning, - Other natural fibres, not carded, combed or otherwise processed för spinning, - Chemical materials or textile pulp, or - Paper making materials

ex C h.50 Woven fabrics: to 55 - Incorporating rubber thread Manufacture from single yam 1

222

HS Hedding Description o f product No.

0 ) ( 2 ) (3)

ex Ch. 50 - Other Manufacture from 1: to 55 - Coir yam , (cont'd) - Natural fibres, - Man-made staple fibres not carded or combed o r otherwise processed för 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 burling) where the value o f the unprinted fabric used does not exceed 47.5% o f the exworks price o f the product

ex Ch. 56 Wadding, felt and non-wovens; Manufacture from 1: special yams; twine cordage, ropes - Coir yam , and cables and artides thereof - Natural fibres, except for headings Nos. 56.02, - Chemical materials or textile 56.04, 56.05 and 56.06, för which pulp, or the rules are set out below - Paper making materials

56.02 Felt, whether or not impregnated, coated, covered or laminated:

1 För special condilions rdaling to products made o f a mixture o f textile materials, see Introductory N ote 6

223

Description o f product

( 1 ) ( 2 ) (3)

56.02 Needleloom felt Manufacture from 1: (cont'd) - Natural fibres, - Chemical materials or textile pulp However: - Polypropylene filament o f heading No. 54.02, - Polypropylene fibres o f heading No. 55.03 or 55.06, or - Polypropylene filament tow of heading No. 55.01,

o f which the denomination in all cases o f a single filament or fibre is less thån 9 decitex may be used provided their value does not exceed 40% o f the ex-works price o f the product

- Other Manufacture from 1: - 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 o f 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 1:

224

HS Hedding Description ofproduct No.

( 1 ) (2) (3)

56.04 - Natural fibres not carded or (cont'd) combed or otherwise processed for spinning, - Chemical materials or textile pulp, or - Paper-making materials

56.05 Metallised yam , whcther or not Manufacture from1: gimped, being textile yam , or strip - Natural fibres, or the like o f heading No. 54.04 or - Man-made staple fibres not 54.05, combined with meta! in the carded or combed or otherwise form o f thread, strip or powder or processed for spinning, covered with metal - Chemical materials or textile pulp, or - Paper making materials

56.06 Gimped yam , and strip and the like Manufacture from1: o f heading No. 54.04 or 54.05, - Natural fibres, gimped (other thån those o f heading - Man-made staple fibres not No. 56.05 and gimped horsehair carded or combed or otherwise yam ); chenille yam (including flock processed för spinning, chenille yam ); loop wale-yam - Chemical materials or textile pulp, or * Paper making materials

C h.57 Carpets and other textile floor coverings:

- O f needleloom felt Manufacture from 1:

För special condilions rtlating to products made o f a mixture o f textile materials, see Introductory Nole 6

225

HS Hedding Descriprion o f product No.

( 1 ) ( 2 ) (3)

Ch. 57 - Natural fibres, or (cont'd) - Chemical materials or textile pulp However: - Polypropylene filament of heading No. 54.02, - Polypropylene fibres o f heading No. 55.03 or 55.06, or - Polypropylene filament tow of heading No. 55.01, o f which the denomination in all cases o f a single filament or fibre is less thån 9 decitex may be used provided their value does not exceed 40% o f the ex-works price o f the product

- Of other felt Manufacture from 1: - Natural fibres not carded or combed or otherwise processed for spinning, or - Chemical materials or textile pulp

- Other Manufacture from 1: - Coir yam , - Synthetic or artificial filament yam , - Natural fibres, or - Man-made staple fibres not carded or combed or otherwise processed for spinning

ex Ch.58 Special woven fabrics; tufted textile fabrics; lace; tapestries; 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 Manufacture from single yam1 thread

a mixture o f textile m aterials, see lntrodudory

226

HS Heading Description o f product No.

( 1 ) ( 2 ) (3)

ex Ch. 58 - Other Manufacture from 1: (cont'd) - Natural fibres, - Man-made staple fibres not carded or combed 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 burling) where the value o f the unprinted fabric used does not exceed 47.5% o f the exworks 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 thån that o f the product, and - the value of ali the materials used does not exceed 50% o f the ex-works price o f the product

59.01 Textile fabrics coated with gum or Manufacture from yam amylaceous substances, o f a kind used for the outer covers o f books o r the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics o f a kind used för hat foundations

59.02 Tyre cord fabric o f high tenacity yam o f nylon o r other polyamides, polyesters or viscose rayon:

227

Description o f product

( 1 ) ( 2 ) (3)

59.02 . Containing not more thån Manufacture from yam (cont'd) 9 0 % by weight o f textile materials

- Other Manufacture from Chemical mater­ ials or textile pulp

59.03 Textile fabrics impregnated, coated, Manufacture from yam covered or laminated with plastics, other thån those o f heading No. 59.02

59.04 Linoleum, whether or not cut to Manufacture from yam shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

59.05 Textile wall coverings:

- Impregnated, coated, Manufacture from yam covered or laminated with m bber, plastics or other materials

- Other Manufacture from 1:

228

Heading Description o f product No.

( 1 ) ( 2 ) (3)

59.05 - Coir yam , (cont'd) - Natural fibres, - Man-made staple fibres not carded or combed or otherwise processed för 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, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value o f the unprinted fabric used does not exceed 47.5% o f the exworks price o f the product

59.06 Rubberised textile fabrics, other thån those o f heading No. 59.02:

- Knitted or crocheted fabrics Manufacture from 1: - Natural fibres, - Man-made staple fibres not carded or combed or otherwise processed for spinning, or - Chemical materials o r textile pulp

- Other fabrics made o f synthetic Manufacture from Chemical filament yam , containing more materials thån 90% by weight o f textile materials

- Other Manufacture from yam

59.07 Textile fabrics otherwise impreg- Manufacture from yam nated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like

229

Description o f produa

( 1 ) ( 2 ) (3)

ex 59.08 Incandescent gas mandes, impreg- Manufacture from tubular knitted nated gas mande fabric

59.09 Textile articles o f a kind suitable to 59.11 for industrial use:

- Polishing discs or rings other Manufacture from yam or waste thån o f felt o f heading No. 59.11 fabrics or rags o f heading No. 63.10

- Other Manufacture from i: - Coir yam , - Natural fibres, - Man-made staple fibres not carded or combed or otherwise processed for spinning, or - Chemical materials or textile pulp

Ch. 60 Knitted or crocheted fabrics Manufacture from 1: - Natural fibres, - Man-made staple fibres not carded or combed or otherwise processed for spinning, or - Chemical materials or textile pulp

Ch. 61 Articles o f apparel and clothing accessories, knitted or crocheted:

- Obtained by sewing together or Manufacture from yam^ otherwise assembling, two or more pieces o f knitted or crocheted fabric which havé been either cut to form or obtained directly to form

1 För special condilions relating to products made o f a mixture o f textile m aterials, see Introductory Note 6 2 See Introductory Nole 7 227

230

HS Hedding Description ofproduct No.

O) ( 2 ) (3)

Ch. 61 Other Manufacture from 1: (cont'd) • Natural fibres, - Man-made staple fibres not carded or combed or otherwise processed for spinning, or - Chemical materials or textile pulp

ex Ch. 62 A rtides o f apparel and dothing Manufacture from yam 2 accessories, not knitted or crocheted, 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 för which the rules are set out below

ex 62.02, W om en's, girls' and babies 1 Manufacture from yam 2 ex 62.04, clothing and "other made up OR ex 62.06, clothing accessories", embroidered Manufacture from unembroidered ex 62.09 fabric provided the value o f the and unembroidered fabric used does not ex 62.17 exceed 40% o f the ex-works price o f the product 2

ex 62.10, Fire-resistant equipment o f fabric Manufacture from yam 2 ex 62.16 covered with foil o f aluminised OR and polyester Manufacture from uncoated fabric ex 62.17 provided the value o f the uncoated fabric used does not exceed 40% of the ex-works price o f the product 2

62.13 Handkerchiefs, shawls, scarves, and 62.14 mufflers, mantillas, veils and the like:

- Embroidered Manufacture from unbleached single yam 1,2 OR Manufacture from unembroidered fabric provided the value o f the unembroidered fabric used does not exceed 40% o f the ex-works price o f the product 2 1 För special conditions relating to products made o f a mixture o f textile materials, see Introductory Note 6 2 See Introductory N ote 7

231

( 1 ) ( 2 ) (3)

62.13 - Other Manufacture from unbleached and 62.14 single y am 1 ,2 (cont'd)

ex 62.17 Interlinings för collars and cuffs, Manufacture in which: cut out - all the materials used are classified within a heading other thån that o f the product, and • the value o f ali the materials used does not exceed 40% o f the ex-works price o f the product

63.01 Blänkets, travelling rugs, bed linén to 63.04 etc.; curtains etc.; other fumishing artides:

- O f felt, o f non-wovens Manufacture from*: - Natura! fibres, or - Chemical materials or textile pulp

- Other:

— Embroidered Manufacture from unbleached single y am 1,J OR Manufacture from unembroidered fabric (other thån knitted or crocheted) provided the value of the unembroidered fabric used doés not exceed 40% o f the ex-works price o f the product

- Other Manufacture from unbleached single yam *’^

63.05 Sacks and bags, o f a kind used for Manufacture from*: thep padang o f goods - Natural fibres, - Man-made staple fibres not carded or combed or otherwise processed for spinning, or - Chemical materials or textile pulp

1 För special conditions relating to products made o f a mixture o f textile materials, see lntroductory N ote 6 2 See lntroductory Note 7 3 F or knitted or crocheted a n icles, not elastic or rubberized, obtained by sewing or assembly o f pieces o f knitted or crocheted fa b ric (cut out o r knitted directly to shape), see lntroductory Note 7 229

232

(1) (2) (3)

63.06 Tarpaulins, salis for boats, sailboards or landcraft, awnings, sunblinds, tents and camping goods:

- O f non-wovens Manufacture from : - Natural fibres, or - Chemical materials or textile pulp

- Olher Manufacture from unbleached single yam 1

ex 63.07 Other made-up articles, including Manufacture in which the value of dress pattems all the materials used does not exceed 40% o f the ex-works price o f the product

63.08 Sets consisting o f woven fabric and Each item in the set must satisfy the yam , whether or not with ac- rule which would apply to it if it cessories, for making up into rugs, were not included in the set. tapestries, embroidered table cloths However, non-originating articles or serviettes or similar textile may be incorporated provided their articles, put up in packings for total value does not exceed 15% of retail sale the ex-works price of the set

64.01 Footwear Manufacture from materials o f any to 64.05 heading except för assemblies of uppers affixed to inner soles or to other sole components o f heading No. 64.06

65.03 Felt hats and other felt headgear, Manufacture from yam or textile made from the hat bodies, hoods or fibres^ plateaux o f heading No. 65.01, whether or not lined or trimmed

1 F ör special conditions relating to products made o f a mixture o f textile materials, see Introductory Note 6 2 See Introductory Note 7

233

Description o f product

0) ( 2 ) (3)

65.05 Hats and other headgear, knitted or Manufacture from yam or textile crocheted, or made up from lace, fibres 1 felt or other textile fabric, in the piece (but not in strips), whether or not lined or trim med; hair-nets o f any material, whether or not lined or trimmed

66.01 Umbrellas and sun umbrellas Manufacture in which the value of (including walking-stick umbrellas, all the materials used does not garden umbrellas and similar exceed 50% o f the ex-works price umbrellas) o f the product

ex 68.03 A rtides of slate or o f agglomerated Manufacture from worked slate slate

ex 6 8 .1 2 A rtides o f asbestos; artides of Manufacture from materials o f any mixtures with a basis o f asbestos or heading o f mixtures with a basis of asbestos and magnesium carbonate

ex 68.14 A rtides o f mica, including Manufacture from worked mica agglomerated or reconstituted mica, (including agglomerated or on a support of paper, paperboard reconstituted mica) or other materials

70.06 Glass o f heading No. 70.03, 70.04 Manufacture from materials of or 70.05, bent, edge-worked, heading No. 70.01 engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

70.07 Safety glass, consisting of Manufacture from materials o f toughened (tempered) or laminated heading No. 70.01 glass

70.08 Multiple-walled insulating units of Manufacture from materials of glass heading No. 70.01

234

HS Heading Description o f product No.

0) ( 2 ) (3)

70.09 Glass mirrors, whether or not Manufacture from materials of fram ed, including rear-view m inors heading No. 70.01

70.10 Caiboys, bottles, flasks, jars, pots, M anufacture in which all the phials, ampoules and other con­ materials used are classified in a tainers, o f glass, o f a kind used for heading other thån that o f the the conveyance o r p ad ä n g o f product goods; preserving jars o f glass; OR stoppers, lids and other closures, of Cutting o f glassware, provided the glass value o f the uncut glassware does not exceed 50% o f the ex-works price o f the product

70.13 Glassware o f a kind used for table, Manufacture in which all the kitchen, toilet, office, indoor materials used are classified in a decoration or similar purposes heading other thån that o f the (other thån that o f heading No. product 70.10 or 70.18) OR Cutting o f glassware, provided the value o f the uncut glassware does not exceed 50% o f the ex-works price o f the product OR Hand-decoration (with the exception o f silk screen printing) of hand-blown glassware, provided the value o f the hand-blown glassware does not exceed 50% of the exworks price o f the product

ex 70.19 A rtides (other thån yam ) o f glass Manufacture from: fibres - Uncoloured slivers, rovings, yam or chopped strands, or - Glass wool

ex 71.02, Worked precious or semi-precious Manufacture from unworked ex 71.03 stones (natural, synthetic or precious or semi-precious stones and reconstructed) ex 71.04

235

( 1 ) ( 2 ) (3)

71.06, Precious metals: 71.08 - Unwrought M anufacture from materials not and 71.10 dassified in heading No. 71.06, 71.08 or 71.10 OR Electrolytic, thermal or Chemical separation o f precious metals of heading No. 71.06, 71.08 or 71.10 OR Alloying o f precious metals of heading No. 71.06, 71.08 or 71.10 with each other or with base metals

- Semi-manufactured or in powder Manufacture from unwrought form precious metals

ex 71.07, Metals clad with precious metals, Manufacture from metals clad with ex 71.09 semi -manufactured precious metals, unwrought and ex 71.11

71.16 Articles o f natural or cultured Manufacture in which the value of pearls, precious or semi-precious all the materials used does not stones (natural, synthetic or exceed 50% o f the ex-works price reconstructed) o f the product

71.17 Imitation jewellery Manufacture in which all the materials used are classified in a heading other thån that o f the product OR Manufacture from base meta! parts, not plated or covered with precious metals, provided the value o f all the materials used does not exceed 50% o f the ex-works price o f the product

72.07 Semi-finished products o f iron or Manufacture from materials of non-alloy steel heading No. 72.01, 72.02, 72.03, 72.04 or 72.05

236

HS Heading Description o f product No.

0) ( 2 ) (3)

72.08 Flat-rolled products, bars and röds, Manufacture from ingots or other to 72.16 angles, shapes and sections o f iron primary forms o f heading No. o r non-alloy steel 72.06

72.17 W ire o f iron or non-alloy steel Manufacture from semi-finished materials o f heading No. 72.07

ex 72.18, Semi-finished products, flat-rolled Manufacture from ingots or other 72.19 products, bars and röds, angles, primary forms o f heading No. to 72.22 shapes and sections o f stainless steel 72.18

72.23 Wire o f stainless steel Manufacture from semi-finished materials o f heading No. 72.18

ex 72.24, Semi-finished products, flat-rolled Manufacture from ingots or other 72.25 products, bars and röds, in primary forms o f heading No. to 72.27 irregularly wound coils, o f other 72.24 alloy steel

72.28 Other bars and röds o f other alloy Manufacture from ingots or other steel; angles, shapes and sections, primary forms o f heading No. o f other alloy steel; hollow drill 72.06, 72.18 o r 72.24 bars and röds, o f alloy or non-alloy steel

72.29 W ire o f other alloy steel Manufacture from semi-finished materials o f heading No. 72.24

ex 73.01 Sheet piling Manufacture from materials of heading No. 72.06

73.02 Railway o r tramway träck Manufacture from materials of construction material o f iron or heading No. 72.06 steel, the following: rails, checkrails and rack rails, switch blades, Crossing ffogs, point röds and other Crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, des and other material specialized for joindng or fixing rails

237

Description o f product

0) ( 2 ) (3)

73.04, Tubes, pipes and hollow profiles, o f Manufacture from materials of 73.05 iron (other thån east iron) or steel heading No. 72.06, 72.07, 72.18 or and 73.06 72.24

ex 73.07 Tube or pipe fittings o f stainless Turning, drilling, reaming, steel (ISO No. X5CrNiMo 1712), threading, deburring and sandconsisting o f several parts blasting o f forged blanks the value o f which does not exceed 35% of the ex-works price o f the product

73.08 Structures (excluding prefabricated Manufacture in which all the buildings o f heading No. 94.06) materials used are classified in a and parts o f structures (for heading other thån that o f the example, bridges and bridge- product. However, welded angles, sections, lock-gates, towers, lattice shapes and sections o f heading No. masts, roofs, roofing frameworks, 73.01 may not be used doors and Windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), o f iron or steel; plates, röds, angles, shapes, sections, tubes and the like, prepared for use in structures, o f iron or steel

ex 73.15 Skid-chains Manufacture in which the value of all the materials o f heading No. 73.15 used does not exceed 50% of the ex-works price o f the product

ex 73.22 Radiators for central heating, not Manufacture in which the value of electrically heated all the materials o f heading No. 73.22 used does not exceed 5% of the ex-works price o f the product

ex Ch. 74 Copper and artides thereof except Manufacture in which: för headings Nos. 74.01 to 74.05; - ali the materials used are the rule for heading No. ex 74.03 is classified in a heading other thån set out below that o f the product, and - the value o f all the materials used does not exceed 50% o f the ex-works price o f the product

238

HS Heading Description o f product No.

0) ( 2 ) (3)

ex 74.03 C appel alloys, unwrought Manufacture from refined copper, unwrought, o r waste and scrap

ex Ch. 75 Nickel and artides thereof, except Manufacture in which: för headings Nos. 75.01 to 75.03 - all the materials used are classified in a heading other thån that o f the product, and • the value o f all the materials used does not exceed 50% o f the ex-works price o f the product

ex Ch. 76 Aluminium and articles thereof, Manufacture in which: except for headings Nos. 76.01, - all the materials used are 76.02 and ex 76.16; the rules for classified within a heading other headings Nos. 76.01 and ex 76.16 thån that o f the product, and are set out below - the value o f ali the materials used does not exceed 50% o f the ex-works price o f the product

76.01 Unwrought aluminium Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap o f aluminium

ex 76.16 Aluminium articles other thån Manufacture in which: gauze, cloth, grill, netting, fencing, - all the materials used are reinforcing fabric and similar classified in a heading other thån materials (including endless bands) that o f the product, however, o f aluminium wire, and expanded gauze, cloth, grill, netting, metal o f aluminium fencing, reinforcing fabric and similar materials (including endless bands) o f aluminium wire, or expanded metal o f aluminium may be used, and - the value o f all the materials used does not exceed 50% o f the ex-works price o f the product

ex Ch. 78 Lead and articles thereof except for Manufacture in which: headings Nos. 78.01 and 78.02; the - all the materials used are rules for heading No. 78.01 are set classified in a heading other thån out below that o f the product, and - the value o f all the materials used does not exceed 50% o f the ex-works price o f the product

239

Description qfproduct

( 1 ) ( 2 ) (3)

78.01 Unwrought lead:

• Refined lead Manufacture from "bullion" or "work" lead

- Other Manufacture in which all the materials used are classified in a heading other thån that o f the product. However, waste and scrap o f heading No. 78.02 may not be used

ex Ch. 79 Zinc and articles thereof, except for Manufacture in which: headings Nos. 79.01 and 79.02; the - all the materials used are rule for heading No. 79.01 is set classified in a heading other thån out below that o f the product, and - the value o f all the materials used does not exceed 50% o f the ex-works price o f the product

79.01 Unwrought zinc Manufacture in which all the materials used are classified in a heading other thån that o f the product. However, waste and scrap o f heading No. 79.02 may not be used

ex Ch. 80 Tin and articles thereof, except for Manufacture in which: headings Nos. 80.01, 80.02 and • all the materials used are 80.07; the rule för heading No. classified in a heading other thån 80.01 is set out below that o f the product, and - the value o f all the materials used does not exceed 50% o f the ex-works price o f the product

240

HS Hedding Description o f product No.

( 1 ) ( 2 ) (3)

80.01 Unwrought tin Manufacture in which all the materials used are classified in a heading other thån that o f the product. However, waste and scrap o f heading No. 80.02 may not be used

ex Ch. 81 Other base metals, wrought; artides Manufacture in which the value of thereof all the materials classified in the same heading as the product used does not exceed 50% o f the exworks price o f the product

82.06 Tools o f two or more o f the Manufacture in which all the headings Nos. 82.02 to 82.05, put materials used are classified in a up in sets for retail sale heading other thån 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% o f the ex-works price of the set

82.07 Interchangeable tools for hand Manufacture in which: tools, whether or not power- - all the materials used are classified operated, or for machine-tools (for in a heading other thån that of example, for pressing, stamping, the product, and punching, tapping, threading, - the value o f all the materials used drilling, boring, broaching, milling, does not exceed 40% o f the exturning o r screwdriving), including works price o f the product dies for drawing o r extruding metal, and rock drilling or earthboring tools

82.08 Knives and cutting blades, for Manufacture in which: machines or for mechanical appli- - all the materials used are ances classified in a heading other thån that o f the product, and - the value o f all the materials used does not exceed 40% of the ex-works price o f the product

241

(1) (2) (3)

ex 82.11 Knives with cutting blades, serra ted Manufacture in which all the or not (including pruning knives), materials used are classified in a other thån knives o f heading No. heading other thån that o f the 82.08 product. However, knife blades and handles o f base metal may be used

82.14 Other artides o f cutlery (for Manufacture in which all the example, hair dippers, butchers’ or materials used are classified in a kitchen deavers, choppers and heading other thån that o f the mincing knives, paper knives); product. However, handles o f base manicure or pedicure sets and metal may be used instruments (including naii flies)

82.15 Spoons, forks, ladles, skimmers, Manufacture in which all the cake-servers, fish-lmives, butter- materials used are classified in a knives, sugar tongs and similar heading other thån that o f the kitchen or tableware product. However, handles o f 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 thån that o f the product. However, the other materials o f heading No. 83.06 may be used provided their value does not exceed 30% o f the ex-works price o f the product

242

HS Heading Description ofproduct No.

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

e x C h . 84 Nuclcar rcactors1, boilers, Manufacture: Manufacture in machinery and mechanical - in which the which the value o f appi ian ees; parts thereof; valne o f all the all the materials except för those falling under materials used used does not the following headings or does not exceed exceed 30% o f the parts o f headings for which 40% o f the ex- ex-works price of the rules are set out below: works price o f the produet 84.02, 84.03, ex 84.04, the produet, and 84.06 to 84.09, 84.11, 84.12, - where, within ex 84.13, ex 84.14, 84.15, the above limit, 84.18, ex 84.19, 84.20, the materials 84.23, 84.25 to 84.30, ex classified in the 84.31, 84.39, 84.41, 84.44 to same heading as 84.47, ex 84.48, 84.52, the produet are 84.56 to 84.66, 84.69 to only used up to 84.72, 84.80, 84.82, 84.84 a value o f 5% and 84.85 o f the ex-works price o f the produet

För nuclear fu e l elements o f heading No. 84.01, the rule in column (3) does not apply antil 31 December 1993. However, materials classified in heading No. 84.01 may be used provided their value does not exceed 5% o f the ex-works price o f the produet

243

0 ) (2) (3) or (4)

84.02 Steam or other vapour Manufacture: Manufacture in generating boilers (other thån - in which the which the value of central heating hot water value o f all the all the materials boilers capable also o f materials used used does not producing low pressure does not exceed exceed 25% of the steam); super heated water 40% o f the ex- ex-works price of boilers works price o f the product the product, and - where, within the above limit, the materials dassi fied in the same heading as the product are only used up to a value o f 5% o f the ex-works price o f the product 84.03 Central heating boilers other Manufacture in Manufacture in and thån those o f heading which all the which the value of ex 84.04 No. 84.02 and auxiliary plant materials used are all the materials för central heating boilers classified in a used does not heading other thån exceed 40% o f the heading No. 84.03 ex-works price of or 84.04. How- the product 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% o f the ex-works price of the product

244

HS Hedding Description o f produa No.

0 ) (2) (3) or (4)

84.06 Steam turbines and o ther Manufacture in vapour turbines which the value o f all the materials used does not exceed 40% o f the ex-works price o f the product

84.07 Spark-ignition reciprocating Manufacture in o r rotary intemal combustion which the value o f piston engines all the materials used does not exceed 40% o f the ex-works price o f the product

84.08 Compression-ignition intemal Manufacture in combustion piston engines which the value o f (diesel or semi-diesel engines) all the materials used does not exceed 40% o f the ex-works price o f the product

84.09 Parts suitable för use solely or Manufacture in principally with the engines o f which the value of heading No. 84.07 or 84.08 all the materials used does not exceed 40% o f the ex-works price o f the product

245

0 ) (2) (3) or (4)

84.11 Turbo-jets, turbo-propellers Manufacture: M anufacture in and other gas turbines - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 25% o f the 40% o f the ex- ex-works price of works price o f the product 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

84.12 Other engines and motors Manufacture in which the value o f all the materials used does not exceed 40% o f the ex-works price o f the product

246

HS Hedding Description ofproduct No.

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

ex 84.13 Rotary positive displacement Manufacture: Manufacture in pumps - in which the which the value of v å k e o f all the all the materials materials used used does not does not exceed exceed 25% o f the 40% o f the ex- ex-works price of works price of the product 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 o f 5% o f the ex-works price o f the product

ex 84.14 Industrial fans, blowers and Manufacture: Manufacture in the like - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 25% of the 40% o f the ex- ex-works price of works price of the product 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 o f 5% o f the ex-works price o f the product

247

Description o f product

0 ) (2) (3) or (4)

84.15 Air conditioning machines, Manufacture in comprising a motor-driven fan which the value of and elements för changing the ali the materials temperature and humidity, used does not including those machines in exceed 40% o f the which the humidity cannot be ex-works price o f separately regulated the product

84.18 Refrigerators, freezers and Manufacture: Manufacture in other refrigerating or freezing - in which the which the value of equipment, electric or other; value o f all the all the materials heat pumps other thån air materials used used does not conditioning machines o f does not exceed exceed 25% o f the heading No. 84.15 40% o f the ex- ex-works price of works price of the product 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 o f 5% o f the ex-works price o f the product, and - where the value of all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used

248

HS Hedding Description ofproduct No.

( 1 ) (2) (3) t r (4)

ex 84.19 Machines för the wood, paper Manufacturc: Manufacture in pulp and paperboard indus- - in which the which the value o f tries value o f all the all the materials materials used used does not does not exceed exceed 30% o f the 40% o f the ex- ex-works price of works price o f the product the product, and - where, within the above limit, the materials dassi fied in the same heading as the product are only used up to a value o f 25% o f the ex-works price o f the product

84.20 Calendering or other rolling Manufacture: Manufacture in machines, other thån for - in which the which the value of metals or glass, and cylinders value of all the all the materials therefor materials used used does not does not exceed exceed 30% o f the 40% o f the ex- ex-works price of works price o f the product 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 o f 25% o f the ex-works price o f the product

249

fc U f I I C U U U l I

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

84.23 Weighing machinery (exclud- Manufacture: Manufacture in ing balances o f a sensitivity of - in which the which the value of 5 cg or better), including value o f all the all the materials weight operated counting or materials used used does not checking machines; weighing does not exceed exceed 25% o f the machine weights o f all kinds 40% o f the ex- ex-works price of works price o f the product 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 o f 5% o f the ex-works price o f the product

84.25 Lifting, handling, loading or Manufacture: Manufacture in to 84.28 unloading machinery - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 30% of the 40% o f the ex- ex-works price of works price o f the product the product, and - where, within the above limit, the materials classified in heading No. 84.31 are only used up to a value o f 5% of the ex-works price o f the product

250

HS Hedding Description o f product No.

0 ) (2) (3) or (4)

84.29 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:

- Road rollers Manufacture in which the value o f all the materials used does not exceed 40% o f the ex-works price o f the product

- Other Manufacture: Manufacture in - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 30% o f the 40% o f the ex- ex-works price of works price of the product the product, and - where, within the above limit, the value o f the materials dassified in heading No. 84.31 are only used up to a value o f 5% o f the ex-works price o f the product

251

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

84.30 Other moving, grading, Manufacture: M anufacture in levelling, scraping, excavat- - in which the which the value of ing, tamping, compacting, value o f all the all the materials extracting or boring ma- materials used used does not chinery, för carth, minerals or does not exceed exceed 30% of the ores; pile-drivers and pile- 40% o f the ex- ex-works price o f extractors; snow-ploughs and works price of the product snow-blowers 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 o f 5% o f the ex-works price o f the product

ex 84.31 Parts for road rollers Manufacture in which the 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 Manufacture: Manufacture in fibrous cellulosic material or - in which the which the value of for making or finishing paper value o f all the all the materials or paperboard materials used used does not does not exceed exceed 30% o f the 40% o f the ex- ex-works price o f works price of the product the product, and

252

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

84.39 - where, within (cont'd) the above limit, the materials classified in the same heading as the product are only used up to a value o f 25% o f the ex-works price o f the product

84.41 Other machinery for making Manufacture: Manufacture in up paper pulp, paper or - in which the which the value o f paperboard, including cutting value o f all the all the materials machines o f all kinds materials used used does not does not exceed exceed 30% o f the 40% o f the ex- ex-works price of works price of the product 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 o f 25% o f the ex-works price o f the product

84.44 Machines o f these headings Manufacture in to 84.47 för use in the textile industry which the value o f all the materials used does not exceed 40% o f the ex-works price o f the product

253

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

ex 84.48 Auxiliary machinery for use Manufacture in with machines o f headings which the value of Nos. 84.44 and 84.45 all the materials used does not exceed 40% o f the ex-works price o f the product

84.52 Sewing machines, other thån book-sewing machines of heading No. 84.40; fumiture, bases and covers specially designed for sewing ma­ chines; sewing machine needles:

254

HS Hedding Description o f produa No.

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

84.52 Sewing machines (lock Manufacture: (cont'd) stitch only) with heads o f a - in which the weight not exceeding 16 kg valde o f all the without motor o r 17 kg materials used with motor does not exceed 40% o f the exworks price o f the product, - where the value o f all the nonoriginating ma­ terials used in assembling the head (without motor) does not exceed the value o f the originat­ ing materials used, and - the thread tension, crochet and zigzag mechanisms used are already originating

- Other Manufacture in which the value o f all the materials used does not exceed 40% o f the ex-works price o f the product

255

Description ofproduct

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

84.56 Machine-tools and machines Manufacture in to 84.66 and their parts and accessories which the value o f o f headings Nos. 84.56 to all the materials 84.66 used does not exceed 40% o f the ex-works price o f the product

84.69 Office machines (for example, Manufacture in to 84.72 typewriters, calculating ma­ which the value of chines, automatic data- all the materials processing machines, dupli- used does not cating machines, stapling exceed 40% o f the machines) ex-works price of the product

84.80 Moulding boxes för metal Manufacture in foundry; mould bases; which the value of moulding pattems; moulds för the materials used metal (other thån ingot does not exceed moulds), metal carbides, 50% o f the exglass, mineral materials, works price o f the rubber or plastics product

256

HS Hedding Description o f product No.

0 ) (2) (3) or (4)

84.82 Ball or roller bearings Manufacture: Manufacture in - in which the which the value o f value o f all the all the materials mäterials used used does not does not exceed exceed 25% o f the 40% o f the ex- ex-works price of works price o f the product 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 o f 5% o f the ex-works price o f the product

84.84 Gaskets and similar joints of Manufacture in metal sheeting combined with which the value of other material or o f two or all the materials more layers o f meta!; sets or used does not assortments o f gaskets and exceed 40% o f the similar joints, dissimilar in ex-works price of composition, put up in the product pouches, envelopes or similar packings

84.85 Machinery parts, not Manufacture in containing electri cal con- which the value o f nectors, insulators, coils, all the materials contacts or other electrical used does not features, not specified or exceed 40% o f the included elsewhere in this ex-works price o f Chapter the product

257

0 ) (2) (3) or (4)

ex Ch. 85 Electri cal machinery and Manufacture: Manufacture in equipment and parts thereof; - in which the which the value of sound recorders and re- value o f all the all the materials producers, television image materials used used does not and sound recorders and does not exceed exceed 30% o f the reproducers and parts and 40% o f the ex- ex-works price o f accessories o f such articles; works price o f the product except for those falling under the product, and the following headings or - where, within parts o f headings for which the above lim it, the niles are set out below: the materials 85.01, 85.02 ex 85.18, 85.19 classified in the to 85.29, 85.35 to 85.37, ex same heading as 85.41, 85.42, 85.44 to 85.48 the product are only used up to a value of 5% of the ex-works price o f the product

85.01 Electric motors and generators Manufacture: Manufacture in (excluding generating sets) - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 30% o f the 40% o f the ex- ex-works price of works price of the product the product, and - where, within the above limit, the materials classified in heading No. 85.03 are only used up to a value o f 5% o f the ex-works price o f the product

258

HS Hedding Description o f product No.

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

85.02 Electric generating sets and Manufacture: Manufacture in rotary converters - in which the which the value o f vaUie o f all the all the materials materials used used does not does not exceed exceed 30% o f the 40% o f the ex- ex-works price o f works price o f the product the product, and - where, within the above limit, the materials classified in heading No. 85.01 o r 85.03, taken together, are only used up to a value o f 5% o f the ex-works price o f the product

ex 85.18 Microphones and stånds there- Manufacture: Manufacture in for; loudspeakers, whether or - in which the which: not mounted in their value o f all the - the value o f all enclosures; audio-frequency materials used the materials electric amplifiera; electric does not exceed used does not sound amplifier sets 40% o f the ex- exceed 25% o f works price o f the ex-works the product, price o f the - where the value product, and o f all the - the value o f all non-originating the transistors of materials used heading No. does not exceed 85.41 used does the value o f not exceed 3% the originating o f the ex-works materials used, price o f the and product

o

259

Description ofproduct

O) (2) (3) or (4)

85.18 the value o f all (cont'd) the transistors of heading No. 85.41 used does not exceed 3% o f the ex-works price o f the product

85.19 Tumtables (record-decks), record-players, cassetteplayers and other sound reproducing apparatus, not incorporating a sound recording device:

- Electric gramophones Manufacture: Manufacture in - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 25% of the 40% o f the ex- ex-works price of works price of the product 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 o f all the transistors of heading No. 85.41 used does not exceed 3% o f the ex-works price o f the product

260

HS

Hedding Description o f product No.

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

85.19 Other Manufacture: Manufacture in • in which the which the value of (confd) value o f all the all the materials materials used used does not does not exceed exceed 30% o f the 40% o f the exworks price o f ex-works price o f the product, the product - where the value o f all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used, and - the value o f all the transistors o f heading No. 85.41 used does not exceed 3% o f the ex-works price o f the product

261

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

85.20 Magnetic tape rccordcrs and Manufacture: Manufacture in other sound recording ap- - in which the which the value o f value o f all the paratus, whether o r not all the materials materials used incorporating a sound re- used does not does not exceed producing device exceed 30% o f the 40% o f the exworks price o f ex-works price of the product, the product - where the value o f ali the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used, and - the value o f all the transistors of heading No. 85.41 used does not exceed 3% of the ex-works price o f the product

262

HS Heading Description o f product No.

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

85.21 Video recording or reproduc- Manufacture: Manufacture in ing apparatus • in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 30% o f the 40% o f the ex- ex-works price of works price o f the product the product, - where the value o f all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used, and - the value o f all the transistors o f heading No. 85.41 used does not exceed 3% o f the ex-works price o f the product

85.22 Parts and accessories of Manufacture in apparatus o f headings Nos. which the value of 85.19 to 85.21 all the materials used does not exceed 40% of the ex-works price o f the product

85.23 Prepared unrecorded media Manufacture in for sound recording or similar which the value o f recording o f other phen- all the materials omena, other thån products of used does not Chapter 37 exceed 40% o f the ex-works price of the product

263

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

85.24 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production o f records, but excluding products o f Chapter 37:

- Matrices and masters for Manufacture in the production o f records which the value of all the materials used does not exceed 40% o f the ex-works price o f the product

- Other Manufacture: Manufacture in - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 30% o f the 40% o f the ex- ex-works price of works price o f the product the product, and - where, within the above limit, the materials classified in heading No. 85.23 are only used up to a value o f 5% o f the ex-works price o f the product

264

HS Hearing Description ofproduct No.

( 1 ) a ) (3) or (4)

85.25 Transmission apparatus för Manufacture: Manufacture in radio-telephony, radio- - in which the which: telegraphy, radio-broadcasting valne o f all the - the value o f all o r television, whether or not materials used the materials incoiporating reception ap­ does not exceed used does not paratus or sound recording or 40% o f the ex- exceed 25% of reproducing apparatus; tele­ works price o f the ex-works vision cameras the product, price o f the - where the value product, and o f all the non- - the value o f all originating ma­ the transistors of terials used does heading No. not exceed the 85.41 used does value o f the not exceed 3% originating ma­ of the ex-works terials used, and price o f the - the value o f all product the transistors o f heading No. 85.41 used does not exceed 3% o f the ex-works price o f the product

265

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

85.26 Radar apparatus, radio Manufacture: Manufacture in navigational aid apparatus and - in which the which: radio remote control apparatus value o f all the - the value o f all materials used the materials does not exceed used does not 40% o f the ex- exceed 25% of works price of the ex-works the product, price o f the - where the value product, and o f all the - the value o f all non-originating the transistors of materials used heading No. does not exceed 85.41 used does the value o f not exceed 3% the originating o f the ex-works materials used, price o f the and product - thé value o f all the transistors of heading No. 85.41 used does not exceed 3% of the ex-works price o f the product

266

HS Heading Description ofproduct No.

0 ) (2) (3) or (4)

85.27 Reception apparatus for radio- Manufacture: Manufacture in telephony, radio-telegraphy or - in which the which: radio-broadcasting, whether value o f all the - the value o f all o r not combined, in the same materials used the materials housing, with sound recording does not exceed used does not or reproducing apparatus or a 40% o f the ex- exceed 25% o f d o c k works price o f the ex-works the product, price o f the - where the value product, and o f all the non- - the value o f all originating ma­ the transistors o f terials used does heading No. not exceed the 85.41 used does value o f the not exceed 3% originating ma­ of the ex-works terials used, and price o f the - the value o f all product the transistors o f heading No. 85.41 used does not exceed 3% o f the ex-works price o f the product

85.28 Television receivers (including video monitors and video projectors), whether or not combined, in the same housing, with radio-broadcast receivers or sound or video recording or reproducing apparatus:

267

0 ) (2) (3) or (4)

85.28 Video recording or re- Manufacture: Manufacture in (cont'd) producing apparatus in- - in which the which the value of value o f all the corporating a video tuner all the materials materials used used does not does not exceed exceed 30% o f the 40% o f the exworks price o f ex-works price of the product, the product - where the value o f all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used, and - the value o f all the transistors of heading No. 85.41 used does not exceed 3% o f the ex-works price of the product

268

HS Heading Description o f product No.

0 ) (2) (3) or (4)

85.28 - Other Manufacture: Manufacture in (cont'd) • in which the which: value o f all the - the value o f all materials used the materials does not exceed 40% o f the ex- used does not works price o f exceed 25% o f the product, the ex-works - where the value price o f the o f all the non- product, and originating ma­ - the value o f all terials used does the transistors of not exceed the heading No. value o f the originating ma­ 85.41 used does terials used, and not exceed 3% - the value o f all o f the ex-works the transistors o f price o f the heading No. product 85.41 used does not exceed 3% o f the ex-works price o f the product 85.29 Parts suitable för use solely or principally with the apparatus o f headings Nos. 85.25 to 85.28

• Suitable for use solely or Manufacture in principally with video which the value o f recording or reproducing all the materials apparatus used does not exceed 40% o f the ex-works price o f the product

269

Description ofproduct

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

85.29 - Other Manufacture: Manufacture in (cont'd) - in which the which: value o f all the - the value o f all materials used the materials does not exceed used does not 40% o f the ex- exceed 25% of works price o f the ex-works the product, price o f the - where the value product, and o f all the non- - the value o f all originating ma­ the transistors of terials used does heading No. not exceed the 85.41 used does value o f the not exceed 3% originating ma­ o f the ex-works terials used, and price o f the - the value o f all product the transistors o f heading No. 85.41 used does not exceed 3% o f the ex-works price o f the product

270

HS Hedding Description o f product No.

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

85.35 Electri cal apparatus for Manufacture: Manufacture in and 85.36 switching o r protecting - in which the which the value o f electri cal circuits, or for value o f all the all the materials making connections to or in materials used used does not electri cal circuits does not exceed exceed 30% o f the 40% o f the ex- ex-works price o f works price o f the product the product, and - where, within the above limit, the materials classified in heading No. 85.38 are only used up to a value o f 5% of the ex-works price o f the product

271

0 ) (2) (3) or (4)

85.37 Boards, panels (including Manufacture: M anufacture in numerical control panels), - in which the which the value of all the materials consoles, desks, cabinets and value o f all the used does not other bases, equipped with materials used exceed 30% o f the two o r more apparatus of does not exceed ex-works price of heading No. 85.35 or 85.36, 40% o f the exthe product för electric control or the works price o f distribution o f electricity, the product, and including those incorporating - where, within instruments or apparatus of the above limit, Chapter 90, other thån the materials switching apparatus o f classified in heading No. 85.17 heading No. 85.38 are only used up to a value o f 5% o f the ex-works price o f the product

ex 85.41 Diodes, transistors and similar Manufacture: Manufacture in semi-conductor devices, ex- - in which the which the value of cept wafers not yet cut into value o f all the all the materials chips materials used used does not does not exceed exceed 25% of the 40% o f the ex- ex-works price of works price o f the product the product, and - where, within the above limit, the materials classified in the same heading as the product are only used up to the value o f 5 % o f the ex-works price o f the product

272

HS Hedding Description o f product No.

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

85.42 Electronic in teg ra ted circuit! Manufacture: Manufacture in and microassemblies - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 25% o f the 40% o f the ex- ex-works price o f works price o f the product the product, and - where, within the above limit, the materials classified in heading No. 85.41 or 85.42, taken together, are only used up to a value o f 5 % o f the ex-works price o f the product 85.44 Insulated (including enamelled Manufacture in or anodised) wire, cable which the value of (including co-axial cable) and all the materials other insulated electric used does not conductors, whether or not exceed 40% o f the fitted with connectors; optical ex-works price of fibre cables, made up o f the product individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

85.45 Carbon electrodes, carbon Manufacture in brushes, lamp carbons, which the value o f battery carbons and other all the materials artid es o f graphite or other used does not carbon, with or without exceed 40% o f the metal, o f a kind used for ex-works price of electri cal purposes the product

273

(O (2) (3) or (4)

85.46 Electri cal insulators o f any Manufacture in material which the value o f all the materials used does not exceed 40% o f the ex-works price o f the product

85.47 Insulating fättings för Manufacture in electrical machines, appli- which the value o f ances or equipment, being all the materials fättings wholly o f insulating used does not material apart from any minor exceed 40% o f the components o f metal (för ex-works price o f example, threaded sockets) the product incorporated during moulding solely för purposes o f assembly other thån insulators o f heading No. 85.46; electrical conduit tubing and joints therefor, o f base meta! lined with insulating material

85.48 Electrical parts o f machinery Manufacture in or apparatus, not specified or which the value o f included elsewhere in this all the materials Chapter used does not exceed 40% o f the ex-works price o f the product

86.01 Railway or tramway loco- Manufacture in to 86.07 motives, rolling-stock and which the value o f parts thereof all the materials used does not exceed 40% o f the ex-works price of the product

274

HS Hedding Description ofproduct No.

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

86.08 Railway or tramway träck Manufacture: Manufacture in fix tures and fittings; me- - in which the which the value o f chani cal (induding electro- value o f all the all the materials mechanical) signal ling, safety materials used used does not o r traffic control equipment does not exceed exceed 30% o f the för railways, tramways, 40% o f the ex- éx-works price o f roads, inland waterways, works price o f the product parking facilities, port in­ the product, and stallations or airfields; parts - where, within o f the foregoing the above limit, the materials classified in the same heading as the product are only used up to a value o f 5% o f the ex-works price o f the product

86.09 Containers (including con­ Manufacture in tainers for the transport of which the value o f fluids) specially designed and all the materials equipped for carriage by one used does not or more modes of transport exceed 40% o f the ex-works price o f the product

275

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

cx Ch. 87 Vehicles other thån railway or Manufacture in tramway rolling-stock and which the value of parts and accessories thereof; all the materials cxccpt for those falling under used does not the following headings or exceed 40% o f the parts o f headings for which ex-works price o f the rules are set out below: the product 87.09 to 87.11, ex 87.12, 87.15 and 87.16

87.09 Works trucks, self-propelled, Manufacture: Manufacture in not fitted with lifting or - in which the which the value of handling equipment, o f the value o f all the all the materials type used in factories, materials used used does not warehouses, dock areas or does not exceed exceed 30% o f the airports for short distance 40% o f the ex- ex-works price of transport o f goods; tractors of works price of the product the type used on railway the product, and station platforms; parts o f the - where, within foregoing vehicles 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 o f the product

276

HS Hedding No.

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

87.10 Tanks and other armoured Manufacture: Manufacture in fighting vehicles, motori sed, - in which the which the value o f whether or not fitted with value o f all the all the materials weapons, and parts o f such materials used used does not vehicles does not exceed exceed 30% o f the 40% o f the ex- ex-works price of works price o f the product 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 o f 5% o f the ex-works price o f the product

277

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

87.11 Motorcycles (including mo­ peds) and eydes fitted with an auxiliary motor, with or without side-cars; side-cars:

- With reciprocating intemal combustion piston engine o f a cylinder capacity:

-- Not exceeding 50cc Manufacture: Manufacture in - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 20% of the 40% o f the ex- ex-works price of works price of the product the product, and - where the value o f all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used - Exceeding 50cc Manufacture: Manufacture in - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 25% of the 40% o f the ex- ex-works price of works price of the product the product, and - where the value o f all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used

278

HS Hedding Description o f product No.

0 ) ( 2 ) (3) or (4)

87.11 - Other Manufacture: Manufacture in (cont'd) - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 30% o f the 40% o f the ex- ex-works price of works price o f the product the product, and - where the value o f all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used

cx 87.12 Bicycles without ball bearings Manufacture from Manufacture in materials not which the value of classified in head- all the materials ing No. 87.14 used does not exceed 30% o f the ex-works price of the product

279

0 ) (2) (3) o (4)

87.15 Baby caniages and parts Manufacture: M anufacture in thereof - in which the which the value o f value o f all the all the materials used does not materials used exceed 30% o f the does not exceed ex-works price o f 40% o f the exthe product works price o f 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 o f 5% of the ex-works price o f the product

87.16 Trailers and semi-trailers; Manufacture: Manufacture in other vehicles, not - in which the which the value of mechanically propelled; parts value o f all the all the materials thereof used does not materials used exceed 30% o f the does not exceed ex-works price of 40% o f the exthe product works price o f 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 o f 5% o f the ex-works price o f the product

280

HS Hedding Description ofproduct No.

0 ) (2) (3) or (4)

88.01 Balloons and dirigibles; Manufacture in Manufacture in and 88.02 aire raft; spacecraft and which all the which the value of spacecraft laurich vehicles materials used are all the materials classified in a used does not heading other thån exceed 40% o f the that o f the produet ex-works price of the produet

88.03 Parts o f goods o f heading Manufacture in Manufacture in No. 88.01 or 88.02 which the value o f which the value of all the materials of all the materials heading No. 88.03 used does not used does not exceed 40% o f the exceed 5% o f the ex-works price of ex-works price o f the produet the produet

88.04 Parachutes (including dirigible parachutes) and rotochutes; parts thereof and accessories thereto:

- Rotochutes Manufacture from Manufacture in materials o f any which the value o f heading including all the materials other materials o f used does not heading No. 88.04 exceed 40% o f the ex-works price of the produet

- Other Manufacture in Manufacture in which the value o f which the value of all the materials o f all the materials heading No. 88.04 used does not used does not exceed 40% o f the exceed 5% o f the ex-works price o f ex-works price of the produet the produet

281

Description o f product

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

88.05 Aircraft launching gear; deck- Manufacture in Manufacture in arrestor or similar gear; which the value o f which the value of ground flying trainers; parts all the materials o f all the materials o f the foregoing articles heading No. 88.05 used does not used does not exceed 30% o f the exceed 5% o f the ex-works price of ex-works price o f the product the product

Ch. 89 Ships, boats and floating Manufacture in Manufacture in structures which all the which the value of materials used are all the materials classified in a used does not heading other thån exceed 40% o f the that o f the product. ex-works price of However, hulls of the product heading No. 89.06 may not be used

ex Ch. 90 Optical, photographic, cine- Manufacture: Manufacture in matographic, measuring, - in which the which the value of checking, precision, medical value o f all the all the materials or surgical instruments and materials used used does not apparatus; parts and ac- does not exceed exceed 30% of the cessories thereof; except for 40% o f the ex- ex-works price of those falling under the works price o f the product following headings or parts of the product, and headings for which the rules - where, within are set out below: 90.01, the above limit, 90.02, 90.04, ex 90.05, ex the materials 90.06, 90.07, 90.11, ex classified in the 90.14, 90.15 to 90.20 and same heading as 90.24 to 90.33 the product are only used up to a value o f 5% o f the ex-works price o f the product

282

HS

Heading Description ofproduct No.

0 ) (2) (3) or (4)

90.01 Optical fibres and optical Manufacture in fibre bundles; optical fibre which the value of cables other thån those o f all the materials heading No. 85.44; sheets and used does not plates o f polarising material; exceed 40% o f the lenses (including contact ex-works price o f lenses), prisms, mirrors and the product other optical elements, o f any material, unmounted, other thån such elements o f glass not optically worked

90.02 Lenses, prisms, mirrors and Manufacture in other optical elements, o f any which the value of material, mounted, being all the materials parts o f or fittings for in­ used does not struments or apparatus, other exceed 40% o f the thån such elements o f glass ex-works price of not optically worked the product

90.04 Spectacles, goggles and the Manufacture in like, corrective, protective or which the value o f other all the materials used does not exceed 40% o f the ex-works price of the product

ex 90.05 Binoculars, monoculars, other Manufacture: Manufacture in optical telescopes, and mount- - in which the which the value of ings therefor, except för value o f all the all the materials astronomical refracting tele­ materials used used does not scopes and mountings therefor does not exceed exceed 30% o f the 40% o f the ex- ex-works price o f works price o f the product the product,

283

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

ex 90.05 - where, within (cont’d) the above limit, the materials classified in the same heading as the product are only used up to a value o f 5% o f the ex-works price o f the product, and - where the value o f all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used

ex 90.06 Photographic (other thån Manufacture: Manufacture in cinematographic) cameras; - in which the which the value of photographic flashlight ap- all the materials value of all the paratus and flashbulbs other used does not materials used thån electrically ignited exceed 30% o f the does not exceed flashbulbs ex-works price of 40% o f the exthe product works price o f the product,

284

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

ex 90.06 - where, within (cont’d) the above limit, the materials classified in the same heading as the product are only used up to a value o f 5% o f the ex-works price o f the product, and - where the value o f all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used

285

Description o f product

0 ) (2) (3) or (4)

90.07 Cinematographic cameras and Manufacture: Manufacture in projectors, whether or not - in which the which the value of incorporating sound recording value o f all the all the materials or rcproducing apparatus materials used used does not does not exceed exceed 30% o f the 40% o f the ex- ex-works price of works price o f the product the product, - where, within the above limit, the materials classified in the same heading as the product are only used up to a value o f 5% o f the ex-works price of the product, and - where the value o f all the nonoriginating ma­ terials used does not exceed the value of the originating ma­ terials used

286

HS Heading Description o f product No.

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

90.11 Compound optical micro- Manufacture: Manufacture in scopes, induding those för - in which the which the value of microphotography, micro- valpe o f all the all the materials cinematography or micro- materials used used does not projecdon does not exceed exceed 30% o f the 40% o f the ex- ex-works price of works price of the product the product, - where, within the above limit, the materials classified in the same heading as the product are only used up to a value o f 5% o f the ex-works price o f the product, and - where the value o f all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used

ex 90.14 Other navigational instru- Manufacture in ments and appliances which the value o f all the materials used does not exceed 40% o f the ex-works price o f the product

287

Description ofproduct

0 ) (2) (3) or (4)

90.15 Survcying (including photo- Manufacture in grammetrical survcying), which the value of hydrographic, oceanographic, all the materials hydrological, meteorological used does not or geophysical instruments exceed 40% of the and appliances, excluding ex-works price of compasses; rangefinders the product

90.16 Balances o f a sensitivity o f Manufacture in 5 cg or better, with or without which the value o f weights all the materials used does not exceed 40% o f the ex-works price of the product

90.17 Dra wing, marking-out or Manufacture in mathematical calculating which the value of instruments (för example, all the materials drafting machines, panto- used does not graphs, protractors, drawing exceed 40% o f the sets, slide niles, disc ex-works price o f calculators); instruments for the product measuring length, for use in the hand (för example, measuring röds and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter

90.18 Instruments and appliances used in medical, surgical, dental or veterinary Sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:

288

HS Hedding Description ofproduct No.

O) ( 2 ) (3) or (4)

90.18 Dentist*' chaire incorporat- Manufacture from Manufacture in (cont'd) ing dental appliances or materials o f any which the value of dentist*' spittoons heading, including all the materials other materials of used does not heading No. 90.18 exceed 40% o f the ex-works price of the product

Other Manufacture: M anufacture in - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 25% o f the 40% o f the ex- ex-works price of works price o f the product 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 o f 5% o f the ex-works price o f the product

90.19 Mechano-therapy appliances; Manufacture: Manufacture in massage apparatus; psycho- - in which the which the value o f logical aptitude-testing ap­ value o f all the all the materials paratus; ozone therapy, materials used used does not oxygen therapy, aerosol does not exceed exceed 25% o f the therapy, artificial respiration 40% o f the ex- ex-works price of or other therapeutic respira­ works price o f the product tion apparatus the product, and

289

Description ofproduct

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

90.19 where, within (cont'd) the above limit, the materials clatssified in the same heading as the product are only used up to a value o f 5% o f the ex-works price o f the product

90.20 Other breathing appliances Manufacture: Manufacture in and gas masks, excluding - in which the which the value of protective masks having value of all the all the materials neither mechanical parts nor materials used used does not replaceable filters does not exceed exceed 25% o f the 40% o f the ex- ex-works price of works price of the product 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 o f 5% o f the ex-works price o f the product

90.24 Machines and appliances for Manufacture in testing the hardness, strength, which the value o f compressibility, elasticity or all the materials other mechanical properties of used does not materials (för example, exceed 40% o f the metals, wood, textiles, paper, ex-works price of plastics) the product

290

HS Hedding Description ofproduct No.

0 ) (2) (3) or (4)

90.25 Hydrometers and similar Manufacture in fl oa ting instruments, thermo- which the value o f meters, pyrometers, baro­ all the materials meters, hygrometers and used does not psychrometers, recording or exceed 40% o f the not, and any combination o f ex-works price o f these instruments the product

90.26 Instruments and apparatus for Manufacture in measuring or checking the which the value of flow, level, pressure or other ali the materials variables o f liquids or gåses used does not (for example, flow meters, exceed 40% o f the level gauges, manometers, ex-works price of heat meters), excluding the product instruments and apparatus of heading No. 90.14, 90.15, 90.28 or 90.32

90.27 Instruments and apparatus for Manufacture in physical or Chemical analysis which the value of (för example, polarimeters, all the materials refractometers, spectrometers, used does not gas or smoke analysis exceed 40% o f the apparatus); instruments and ex-works price o f apparatus for measuring or the product checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities o f heat, sound o r light (induding exposure meters); microtomes

291

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

90.28 Gas, liquid or electricity supply or production meters, including calibrating meters therefor:

- Parts and accessories Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

- Other Manufacture: Manufacture in - 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% o f the ex- ex-works price of works price of the product the product, and - where the value of all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used

90.29 Revolution counters, pro­ Manufacture in duction counters, taximeters, which the value of mileometers, pedometers and all the materials the like; speed indicators and used does not tachometers, other thån those exceed 40% o f the o f heading No. 90.15; ex-works price of stroboscopes the product

292

HS Heading Description o f product No.

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

90.30 Oscilloscopes, spectrum ana­ Manufacture in lysers and o ther instruments which the value o f and apparatus for measuring all the materials o r checking electri cal used • does not quantities, excluding meters exceed 40% o f the o f heading No. 90.28; ex-works price o f instruments and apparatus for the product measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations

90.31 Measuring or checking in­ Manufacture in struments, appliances and which the value o f machines, not specified or all the materials included elsewhere in this used does not Chapter; profile projectors exceed 40% o f the ex-works price o f the product

90.32 Automatic regulating or Manufacture in controlling instruments and which the value of apparatus all the materials used does not exceed 40% o f the ex-works price of the product

90.33 Parts and accessories (not Manufacture in specified or included else­ which the value of where in this Chapter) for all the materials machines, appliances, in­ used does not struments or apparatus o f exceed 40% o f the Chapter 90 ex-works price of the product

293

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

ex Ch. 91 Clocks and watches and parts Manufacture in thereof; except for those which the value o f falling under the following all the materials headings for which the niles used does not are set out below: exceed 40% o f the 91.05, 91.09 to 91.13 ex-works price o f the product

91.05 Other clocks Manufacture: Manufacture in - in which the which the value of value o f all the all the materials used does not materials used exceed 30% o f the does not exceed ex-works price of 40% o f the exthe product works price of the product, and - where the value o f all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used

294

HS Hedding Description o f product No.

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

91.09 Clock movements, complete Manufacture: Manufacture in and assembled - in which the which the value of value o f all the all the materials materials used used does not does not exceed exceed 30% of the 40% o f the ex- ex-works price of works price o f the product the product, and - where the value of all the nonoriginating ma­ terials used does not exceed the value o f the originating ma­ terials used

91.10 Complete watch or clock Manufacture: Manufacture in movements, unassembled or - in which the which the value of partly assembled (movement all the materials value o f all the sets); incomplete watch or used does not materials used clock movements, assembled; exceed 30% o f the does not exceed rough watch or clock ex-works price of 40% o f the exmovements the product works price of the product, and - where, within the above limit, the materials classified in heading No. 91.14 are only used up to a value o f 5% of the ex-works price o f the product

295

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

91.11 Watch cases and parts thereof Manufacture: Manufacture in - in which the which the value of all the materials value o f all the used does not materials used exceed 30% o f the does not exceed ex-works price of 40% o f the exthe product works price o f 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 o f 5% o f the ex-works price o f the product

296

Hedding Descriprion o f product No.

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

91.12 Clock cases and cases o f a Manufacture: Manufacture in similar type for other goods - in which the which the value of o f this Chapter, and parts all the materials value o f all the thereof used does not materials used exceed 30% o f the does not exceed ex-works price of 40% o f the exthe product 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 o f 5% o f the ex-works price o f the product

91.13 Watch straps, watch bands and watch bracelets, and parts thereof:

O f base metal, whether or Manufacture in not plated, or clad with which the value o f precious metal all the materials used does not exceed 40% o f the ex-works price o f the product

- Other Manufacture in which the value o f all the materials used does not exceed 50% o f the ex-works price of the product

297

( 1 ) (2) (3)

Ch. 92 Musical instruments; parts and Manufacture in which the value of accessories o f such artides all the materials used does not exceed 40% o f the ex-works price of the product

Ch. 93 Arms and ammunition; parts and Manufacture in which the value of accessories thereof all the materials used does not exceed 50% o f the ex-works price of the product

ex 94.01 Base metal fumiture, incorporating Manufacture in which the value of and unstuffed cotton cloth o f a weight all the materials used are classified ex 94.03 of 300 g/m 2 or less in a heading other thån that of the product OR Manufacture from cotton cloth already made up in a form ready for use of heading No. 94.01 or 94.03, provided: - its value does not exceed 25 % of the ex-works price o f the product, and - all the other materials used are already originating and are classified in a heading other thån heading No. 94.01 or 94.03

94.05 Lamps and lighting fittings Manufacture in which the value of including searchlights and spot- all the materials used does not lights and parts thereof, not exceed 50% o f the ex-works price elsewhere specified or included; o f the product illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

94.06 Prefabricated buildings Manufacture in which the value of all the materials used does not exceed 50% o f the ex-works price o f the product

298

HS Heading Description o f product No.

O) (2) (3)

95.03 Other toys; reduced-size ('scale") Manufacture in which: models and similar recreational - all the materials used are models, worldng o r not; puzzles of classified in a heading other thån all kinds that o f the product, and - the value o f all the materials used does not exceed 50% o f the ex-works price o f the product

ex 95.06 Articles and equipment for Manufacture from materials not gymnastics, athletics, other sports classified in the same heading as the (excluding table-tennis) or outdoor product. However, roughly shaped games, not specified o r included blocks for making golf clubs heads elsewhere in this Chapter; swim- may be used and the other materials ming pools and paddling pools classified in the same heading may also be used provided their value does not exceed 5 % o f the ex-works price o f the product

95.07 Fishing röds, fish-hooks and other Manufacture in which all the line fishing tackle; fish landing materials used are classified in a nets, butterfly nets and similar nets; heading other thån that o f the decoy "birds" (other thån those of product. However, materials heading No. 92.08 or 97.05) and classified in the same heading may similar hunting or shooting be used provided their value does requisites not exceed 5% o f the ex-works price o f the product

ex 96.01 Articles o f animal, vegetable or Manufacture from "worked" and mineral carving materials carving materials o f the same ex 96.02 heading

ex 96.03 Brooms and brushes (except for Manufacture in which the value o f besoms and the like and brushes all the materials used does not made from marten or squirrel hair), exceed 50% o f the ex-works price hand-operated mechanical floor of the product sweepers, not motorised, paint pads and rollers, squeegees and mops

299

Description o f product

( 1 ) (2) (3)

96.05 Travel sets for personal toilet, Each item in the set must satisfy the sewing or shoe or clothes cleaning rule, which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their total value does not exceed 15% of the ex-works price o f the set

96.06 Buttons, press-fastemers, snap- Manufacture in which: fasteners and press-studs, hutton - all the materials used are moulds and other parts o f these classified in a heading other thån articles; hutton blanks that o f the product, and - the value o f all the materials used does not exceed 50% of the ex-works price of the product

96.08 Ball point pens; felt tipped and Manufacture in which all the other porous-tipped pens and materials used are classified in a markers; fountain pens, stylograph heading other thån that o f the pens and other pens; duplicating product. However, nibs or nib stylos; propelling or sliding pencils; points may be used and the other pen-holders, pencil-holders and materials classified in the same similar holders; parts (including heading may also be used provided caps and clips) o f the foregoing their value does not exceed 5% of articles, other thån those o f heading the ex-works price o f the product No. 96.09

96.12 Typewriter or similar ribbons, Manufacture in which: inked or otherwise prepared for - all the materials used are giving impressions, whether or not classified in a heading other thån on spools or in cartridges; ink-pads, that o f the product, and whether or not inked, with or - the value o f all the materials without boxes used does not exceed 50% of the ex-works price o f product Cigarette lighters and other lighters, whether or not mechanical or electri cal, and parts thereof other thån flints and wicks:

300

HS Heading Description a f product No.

( 1 ) ( 2 ) (3)

96.13 - Lighters with piezo-igniter Manufacture in which the value of (confd) all the materials o f heading No. 96.13 used does not exceed 30% of the ex-works price o f the product

Othcr Manufacture in which the value of all the materials o f heading No. 96.13 used does not exceed 3% of the ex-works price o f the product

ex 96.14 Smoking pipes and pipe bowls Manufacture from roughly shaped blocks