lagen.
Sveriges internationella överenskommelser

Avtal mellan EFTA-staterna och Bulgarien, Genéve den 29 mars 1993, SÖ 1993:79

Beteckning
so-199379
Typ
Sveriges internationella överenskommelser
Datum
1993-03-29

Källa

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Sveriges internationella

överenskommelser

ISSN 0284-1967

Utgiven av U trikesdepartem entet

SÖ 1993:79

Nr 79

Avtal mellan EFTA-staterna och Bulgarien

Genéve den 29 mars 1993

Regeringen beslutade den 18 m ars 1993 att underteckna avtalet. Den 10 juni 1993 beslutade regeringen ratificera avtalet. R atifik atio n sin stru m en ­ tet deponerades i Stockholm den 10 ju n i 1993. A vtalet träd d e i kraft för Sverige den 1 ju li 1993. Riksdagsbehandling: Prop. 1992/93:212. bet. 1992/93: U U 28. rskr. 1992/93:408. SFS 1993:988. Publiceras i gällande lydelse efter att p artern a överenskom m it om än d ­ ringar i lista D till bilaga III i den ursprungliga texten. R egeringsbeslutet togs den 10 ju n i 1993 om godkännande av än d rin g arn a och rättelseproto­ koll upprättad es den 30 ju n i 1993.

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1. Agreement between the EFTA States 1. Avtal mellan EFTA-staterna och

and Bulgaria Bulgarien

Inledning P re a m b le The R epublic of A ustria, the Republic of R epubliken Finland, R epubliken Island, F inland, the R epublic o f leeland, the Princip- F urstendöm et L iechtenstein, K onungariket ality o f L iechtenstein, the Kingdom of N orge, Schweiziska E dsförbundet, Konunga­ Norway, th e Kingdom of Sweden, the Swiss riket Sverige, R epubliken Ö sterrike å ena si­ C onfederation (hereinafter called the EFTA dan (nedan kallade E FT A -staterna) States) and och the R epublic of Bulgaria (hereinafter called R epubliken Bulgarien (nedan kallad Bulga­ Bulgaria), rien), Recalling their intention to participate som b ekräftar sin avsikt att aktivt delta i den actively in the process of econom ic integration europeiska ekonom iska integrationsprocessen in E u ro p é and expressing their preparedness och som förklarar sig beredda att sam arbeta to co-operate in seeking ways and means to när det gäller att söka vägar att stärka denna strengthen this process, process, C onsidering the im portance of the tradi­ som ta r hänsyn till betydelsen av de traditio­ tional links existing betw een the EFTA States nella band som finns m ellan EFTA -staterna and B ulgaria and th e com m on values they och Bulgarien sam t deras gem ensam m a vär­ share, and recognizing th at the EFTA States den och som understryker att EFTA -staterna and Bulgaria wish to strengthen these links och B ulgarien önskar stärka dessa band och and to establish d o se and lasting relations, u p p rätta nära och bestående förbindelser, H aving regard to the D eclaration signed by som b eak tar den deklaration som under­ th e EFTA States and Bulgaria in G eneva in tecknades av E F T A -staterna och Bulgarien i D ecem ber 1991, G enéve i decem ber 1991, Recalling their firm com m itm ent to the som erin rar om sina fasta åtaganden i för­ Final Act o f the C onference on Security and hållande till slutakten från Konferensen om sä­ C o-operation in E u ro p é, the C harter o f Paris kerh et och sam arbete i E u ro p a, Parisstadgan for a new E u ro p é, and in particular the prin- om ett nytt E u ro p a och särskilt de principer ciples contained in the final docum ent o f the som återfinns i slutdokum entet från ESK-kon- CSC E B onn C onference on Econom ic C o­ ferensen i Bonn om ekonom iskt sam arbete i o peration in E u ro p é, E uropa, Reaffirm ing th eir com m itm ent to pluralistic som på nytt b ekräftar sina fasta åtaganden dem ocracy based on the rule of law, hum an om pluralistisk dem okrati grundad på rättssä­ rights,including rights of persons belonging to k erhet, m änskliga rättigheter, inklusive rättig­ m inorities, and fundam ental freedom s, and h eter för personer som tillhör m inoriteter, och recalling th eir m em bership in the Council of grundläggande friheter, och som erinrar om E u ro p é, sitt m edlem skap i E u ro p aråd et, Considering the com m itm ent of the EFTA som ta r hänsyn till EFT A -staternas och Bul­ States and B ulgaria to free trade, and in gariens åtagande avseende fri handel, och i particular to the principles of the G eneral synnerhet vad gäller principerna i Allm änna A greem ent on Tariffs and Trade, tull- och handelsavtalet, Firmly convinced that this A greem ent will som är fast övertygade om att d etta avtal foster the creation o f an enlarged and harmo- kom m er att gynna uppkom sten av e tt utvidgat nious free träde area within E uropé, thus och harm oniskt frihandelsom råde inom constituting an im portant contribution to E u ro p a och därm ed utgöra ett viktigt bidrag E uropean integration, till den europeiska integrationen,

' Ö v ersättn in g i enlighet m ed d en i pro p . 1992/ 93:212 intagna texten.

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B earing in mind the econom ic and social som är m edvetna om de ekonom iska och so­ disparities betw een the EFTA States and ciala skillnaderna m ellan E FT A -staterna och Bulgaria and thus recognizing th at the object- B ulgarien och följaktligen erk än n er att detta ives of this A greem ent should be reached avtals syften bö r uppnås genom lämpliga be­ th rough its appropriate provisions, stäm m elser, R esolved to this end to gradually establish a som h ar föresatt sig att i d etta syfte gradvis free trad e area by elim inating progressively skapa e tt frihandelsom råde genom att stegvis th e obstacles to substantially all their trad e, in avskaffa hindren för i sto rt sett all sin handel i accordance w ith the G eneral A greem ent on enlighet m ed bestäm m elserna i A llm änna tull- Tariffs and Träde, och handelsavtalet, D eclaring their readiness to exam ine, in the som förklarar sig beredda att, i ljuset av alla light o f any relevant factor, the possibility of relevanta faktorer, undersöka m öjligheten att developing and deepening their relations in utveckla och fördjupa sina förbindelser i avsikt o rd er to extend them to fields not covered by att utsträcka dem till om råden som inte täcks this A greem ent, av d etta avtal, C onsidering th at no provision of this A gree­ som b ea k ta r 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 te rn a befrias från sina förpliktelser enligt obligations u nder o ther international agree- an d ra internationella avtal, m ents, H A V É D E C ID E D , in pursuit of the above, H A R BESLUTA T att m ed hänsyn till ovan­ to conclude this A greem ent: stående ingå d etta avtal.

A rticle 1 A rtikel 1 Objectives Avtalets syften

1. T he EFTA States and Bulgaria shall 1. E F T A -staterna och B ulgarien skall under during a transitional period ending on 31 en övergångsperiod fram till den 31 decem ber D ecem ber 2002 gradually establish a free 2002 stegvis u p p rätta e tt frihandelsom råde i trad e area, in accordance with the provisions enlighet m ed bestäm m elserna i d etta avtal. o f th e present A greem ent. 2. T he objectives of this A greem ent, which 2. D e tta avtal, som är baserat på handelsför­ is based on trade relations betw een m ärket bindelserna mellan m arknadsekonom ier och econom ies and on the respect o f dem ocratic respekten för dem okratiska principer och principles and hum an rights, are: m änskliga rättigheter, syftar till (a) to prom ote, through the expansion of a) a tt genom utvidgning av den ömsesidiga m utual trad e , the harm onious developm ent of handeln främ ja en harm onisk utveckling av de the econom ic relations betw een the EFTA ekonom iska förbindelserna m ellan EFTA -sta­ States and Bulgaria and thus to foster in the te rn a och Bulgarien och att därigenom i EFTA States and in Bulgaria the advance of E F T A -staterna och i B ulgarien främ ja ökad econom ic activity, the im provem ent of living ekonom isk aktivitet, fö rbättrade levnads- och and em ploym ent conditions, and increased anställningsvillkor sam t ökad produktivitet productivity and financial stability; och ekonom isk stabilitet, (b) to provide fair conditions of com petition b) a tt säkerställa rättvisa konkurrensvillkor for trad e betw een the States Parties to this i handeln m ellan de avtalsslutande staterna, A greem ent; (c) to contribute in this way, by the removal c) a tt sålunda, genom avveckling av hanof barriers to trad e, to the harm onious devel­ delshindren, bidraga till ekonom isk integra­ opm ent and expansion of world trade. tion i E u ro p a och till en harm onisk utveckling och utvidgning av världshandeln.

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A rticle 2 A rtikel 2 Scope Avtalets varuomfattning 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 o f th e H arm onized Com m odity Description m et för harm oniserad varubeskrivning och koand Coding System , excluding the products difiering, m ed undantag för varor i bilaga I, listed in A nnex I; (b) to products specified in Protocol A , with b) varor upptagna i protokoll A , m ed beak­ due regard to the arrangem ents provided for tande av de arrangem ang som fram går därav, in th at Protocol; (c) to fish and o th e r m arine products as c) fisk och andra m arina p rodukter såsom provided for in A nnex II; fram går av bilaga II, originating in an EFTA State o r Bulgaria. med ursprung i en EFTA -stat eller i Bulgarien.

A rticle 3 A rtikel 3 Rules o f origin and co-operation in customs Ursprungsregler och tulladministrativt samar­ administration bete 1. Protocol B lays down the rules of origin 1. P rotokoll 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. D e avtalsslutande staterna skall vidta take appro p riate m easures, including regular lämpliga åtgärder, inbegripet regelbunden reviews by the Joint Com m itté and arrange­ granskning av G em ensam m a kom m ittén och m ents for adm inistrative cooperation, to arrangem ang rörande adm inistrativt sam ar­ ensure th at the provisions of A rticles 4 to 9 ,1 4 b ete, för att g arantera 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 sam t protokoll effectively and harm oniously applied, and to B tilläm pas på e tt effektivt och harm oniskt sätt reduce, as far as possible, the formalities och för att så långt m öjligt reducera de form a­ im 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 of those provisions. som kan uppstå när dessa bestäm m elser tillläm pas .

A rticle 4 A rtikel 4 Customs duties on imports and charges hoving Im porttullar och avgifter m ed motsvarande equivalent effect verkan 1. No new custom s 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 trade betw een the EFTA States and E FT A -staterna och Bulgarien. Bulgaria. 2. U pon the date o f entry into force of this 2. D å d etta avtal träd e r i kraft, skall EFTA- A greem ent, the EFTA States shall abolish all staterna avveckla alla im porttullar och avgifter custom s duties on im ports and any charges m ed m otsvarande verkan på varor m ed u r­ having equivalent effect for products originat­ sprung i B ulgarien, m ed undantag av varor ing in Bulgaria, except för products specified som närm are anges i bilaga III, för vilka im­ in A nnex III for which customs duties on p o rttu llar och avgifter m ed m otsvarande ver­ im ports and charges having equivalent effect kan skall gradvis avvecklas i enlighet m ed be­ shall be progressively abolished in accordance stäm m elserna i bilagan. with the provisions laid down in that A nnex.

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3. For the products specified in A nnex IV 3. F ör v aror som anges i bilaga IV, m ed u r­ originating in an E FT A S tate, Bulgaria shall sprung i en E FT A -stat, skall Bulgarien stegvis progressively abolish all custom s duties on avveckla alla im porttullar och avgifter med im ports and any charges having equivalent m otsvarande verkan i enlighet m ed bestäm ­ effect in accordance with the provisions laid m elserna i bilagan. down in th a t A nnex.

A rticle 5 A rtikel 5 Basic duties Bastullar 1. F ör each product the basic duty to which 1. F ör v arje 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 be the Most avtal skall tilläm pas, vara den m est gynnad na- Favoured N ation rate of duty applied on 31 tions-tull som är tilläm plig den 31 maj 1993. M ay 1993. 2. If, after th e entry into force of this Agree- 2. O m 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 imple- i kraft, särskilt tullsänkningar som genom förs m ented as a result of the U ruguay R ound of till följd av U ruguay-rundan för m ultilaterala M ultilateral Trade N egotiations o r of the handelsförhandlingar eller av Bulgariens an­ accession o f Bulgaria to the GATT, such slutning till G A TT, skall sådana sänkta tullar reduced duties shall replace the basic duties e rsä tta de bastullar som avses i punkt 1 från referred to in paragraph 1 as from the date och m ed den dag när sådana sänkningar ge­ w hen such reductions are applied. nom förs. 3. The reduced duties calculated in accord­ 3. D e sänkta tullar som beräknats enligt ar­ ance with A rticle 4 shall be applied rounded to tikel 4 skall tilläm pas avrundade till den första the first decim al place or, in case of specific decim alen eller, då d et rö r sig om specifika tu l­ duties, to th e second decim al place. lar, till den andra decim alen.

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 custom s duties of 3, skall även tilläm pas på tullar av fiskal karak­ a fiscal n atu re , except as provided for in Proto- tär, m ed undantag för vad som fram går av pro­ col C. tokoll C. 2. T he States Parties to this A greem ent may 2. D e 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 o f a customs duty by an internal tet i en tull med en intern avgift. tax.

A rticle 7 A rtikel 7 Custom s duties on exports and charges having 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 trad e betw een the EFTA States and mellan E F T A -staterna och Bulgarien. Bulgaria.

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2. The EFTA States shall abolish on the date 2. E F T A -staterna skall när d etta avtal trä ­ of entry into force of this A greem ent any d er i kraft avveckla exporttullar och avgifter custom s duties on exports and any charges m ed m otsvarande v erkan, m ed u ndantag av de having equivalent effect, except as provided som föreskrivs i bilaga V. for in A nnex V. 3. B ulgaria shall progreesively abolish any 3. B ulgarien skall stegvis avskaffa alla ex­ custom s duties on exports and any charges porttu llar och avgifter m ed m otsvarande ver­ having equivalent effect. Such duties and kan. S ådana tullar och avgifter skall vara bort­ charges shall be elim inated at the latest by 31 tagna senast den 31 decem ber 1998. D ecem ber 1998.

A rticle 8 A rtikel 8 Quantitative restrictions on imports and meas- Kvantitativa restriktioner på im port och åtgär­ ures having equivalent effect der m ed m otsvarande verkan 1. No new quantitative restriction on 1. Ingen ny kvantitativ im portrestriktion el­ im ports o r m easures having equivalent effect ler åtgärd med m otsvarande verkan skall in­ shall be introduced in trade betw een the föras i handeln m ellan EFT A -staterna och EFTA States and Bulgaria. Bulgarien. 2. Q uantitative restrictions and measures 2. K vantitativa restriktioner och åtgärder having equivalent effect on im ports to the m ed 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, m ed undantag av d et som föreskrivs i bi­ provided for in A nnex VI. laga VI. 3. Q uantitative restrictions and m easures 3. K vantitativa restriktioner och åtgärder having equivalent effect on im ports into med m otsvarande verkan på im port till Bulga­ Bulgaria shall be abolished on the date of rien skall avvecklas den dag då avtalet träd er i entry into force o f the A greem ent. kraft.

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 motsvarande verkan 1. N o new quantitative restriction on 1. Ingen ny kvantitativ exportrestriktion el­ exports 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 Bulgaria. Bulgarien. 2. Q uantitative restrictions on exports from 2. K vantitativa restriktioner på export från the E FTA States and m easures having equival­ E F T A -staterna och åtgärder med m otsva­ en t 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, m ed undantag av det som provided for in A nnex VII. föreskrivs i bilaga VII. 3. Q uantitative restrictions on exports from 3. K vantitativa restriktioner på export från Bulgaria and m easures having equivalent B ulgarien och åtgärder m ed m otsvarande ver­ effect shall be abolished on the date of entry kan skall avvecklas den dag då avtalet träder into force o f the A greem ent except as i kraft, med undantag av det som föreskrivs i provided for in A nnex V III. bilaga V III.

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A rticle 10 A rtikel 10 General exceptions A llm änna undantag T his A greem ent shall not preclude prohib- D etta avtal skall inte hindra sådana förbud itions or restrictions on im ports, exports or eller restriktioner för im port, export eller trangoods in transit justified on grounds o f public sitering som grundas på hänsyn till allmän mo­ m orality, public policy o r public security; the ral, allm än ordning eller allmän säkerhet eller protection of health and life of humans, intresset att skydda m änniskors och djurs anim als o r plants and the environm ent; the hälsa och liv, att skydda växter och m iljön, att p rotection of national treasures possessing skydda nationella sk atter av konstnärligt, hi­ artistic, historie o r archaeological value; the storiskt eller arkeologiskt värde eller im m ate­ protection o f intellectual property; rules relat- riell äg an d erätt, föreskrifter rörande guld och ing to gold or silver; o r the conservation of silver eller bevarandet av naturresurser som exhaustible natural resources. Such prohib- kan uttöm m as. S ådana förbud eller restriktio­ itions o r restrictions shall not, however, consti- ner skall dock inte utgöra ett m edel för god­ tu te a m eans of arbitrary discrim ination o r a tycklig diskrim inering eller innefatta en för­ disguised restriction on trad e betw een the täckt begränsning av handeln mellan de avtals­ S tates Parties to this A greem ent. slutande staterna.

A rticle 11 A rtikel 11 State m onopolies Statliga m on o p o l 1. T he S tates 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 varje förekom m ande statligt handels­ cial character be adjusted, subject to the m onopol, m ed iakttagande av bestäm m el­ provisions laid down in Protocol D , so that no serna i protokoll D , anpassas på sådant sätt att discrim ination regarding the conditions under ingen diskrim inering med avseende på villko­ which goods are procured and m arketed will ren för inköp och m arknadsföring av varor exist betw een nationals of the EFTA States skall föreligga m ellan m edborgare i EFTA-staand o f Bulgaria. tern a och i Bulgarien. 2. T he provisions of this A rticle shall apply 2. B estäm m elserna i denna artikel skall tillto any body through which the com petent läm pas på varje organ genom vilket de avtals­ authorities of the States Parties to this A gree­ slutande staternas berörda m yndigheter, rätts­ m ent, in law o r in fact, either directly or ligt eller i p raktiken, direkt eller indirekt kon­ indirectly supervise, determ ine o r appreciably trollerar, styr eller m ärkbart påverkar im port influence im ports or exports betw een the eller export m ellan de avtalsslutande parterna. States Parties to this A greem ent. These provi­ D essa bestäm m elser skall även tilläm pas på sions shall likewise apply to m onopolies deleg­ m onopol m ed statlig koncession. ated by the State to others.

A rticle 12 A rtikel 12 Inform ation procedure on draft technical regu- Inform ationsförfarande avseende förslag till lations tekniska föreskrifter 1. T he EFTA States and Bulgaria shall 1. E F T A -staterna och Bulgarien skall un­ notify each other, at the earliest practicable d errätta v arandra, på tidigast möjliga stadium stage and in accordance with the provisions och i enlighet m ed bestäm m elserna i bilaga IX,

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laid down in A nnex IX, of draft technical regu- om förslag till tekniska föreskrifter och änd­ lations and draft am endm ents th ereto , which ringar i dessa som de avser utfärda. they intend to issue. 2. The States Parties to this A greem ent shall 2. D e avtalsslutande staterna skall sträva ef­ endeavour to im plem ent this procedure within te r att verkställa d etta förfarande inom två år two years from the entry into force of the från avtalets ikraftträdande. Om d etta inte vi­ A greem ent. If this does not turn out to be fully sar sig helt m öjligt skall G em ensam m a kom ­ possible, the Joint C om m ittee shall prolong m ittén förlänga denna period. this period.

A rticle 13 A rtikel 13 Trade in agricultural products Handeln m ed jordbruksvaror 1. T he States Parties to this A greem ent 1. D e avtalsslutande staterna förklarar sig declare their readiness to foster, in so far as bered d a a tt, under hänsynstagande till sin their agricultural policies allow, harm onious jordbrukspolitik, främ ja en harm onisk utveck­ developm ent o f trad e in agricultural products, ling av handeln m ed jordbruksvaror, med taking into account its high im portance for b eaktande av dess stora betydelse för Bulga­ B ulgaria’s economy. riens ekonom i. 2. In pursuance of this objective each indi- 2. F ör att förverkliga d etta syfte har varje vidual EFTA State and Bulgaria havé enskild E FT A -stat och B ulgarien ingått en bi­ concluded a bilateral arrangem ent providing lateral överenskom m else om åtgärder för att for m easures to facilitate trad e in agricultural u n d erlätta handeln m ed jordbruksvaror. products. 3. T he States Parties to this A greem ent shall 3. D e avtalsslutande staterna skall tilläm pa apply their regulations in veterinary, plant sina veterin ära, fytosanitära och sanitära be­ health and health m atters in a non-discrim inat- stäm m elser på e tt icke-diskrim inerande sätt ory fashion and shall not introduce any new och skall inte vidta nya åtgärder som leder till m easures th at havé the effect of unduly att handeln otillbörligt hindras. obstructing trade.

A rticle 14 A rtikel 14 Internal taxation Intern beskattning 1. T he States Parties to this A greem ent shall 1. D e avtalsslutande staterna skall inte vidta refrain from any m easure o r practice of an någon åtgärd eller tilläm pa något förfarande in tem al fiscal n ature establishing, w hether av intern fiskal natur, som direkt eller indirekt directly o r indirectly, discrim ination between innebär diskrim inering m ellan varor med u r­ th e p roducts originating in an EFTA State and sprung i en E F T A -stat och m otsvarande varor like products originating in Bulgaria. m ed ursprung i Bulgarien. 2. P roducts exported to the territory of one 2. V aror som exporteras till en avtalsslu­ of th e States Parties to this A greem ent may tande stats om råde får inte åtn ju ta restitution not benefit from repaym ent o f internal taxa­ av intern beskattning med högre belopp än det tion in excess o f the am ount of direct or som svarar m ot den beskattning som direkt el­ indirect taxation im posed on them . ler indirekt lagts på dem .

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A rtid e 15 A rtikel 15 Payments Betalningar 1. Paym ents relating to trad e betw een an 1. B etalningar som hänför sig till handeln E FT A S tate and Buigaria and th e transfer of m ellan en E FT A -stat och B ulgarien sam t över­ such paym ents to th e territory of the State föring av sådana betalningar till den avtalsslu­ Party to this A greem ent w here the creditor tande statens om råde där borgenären har sin resides shall be free from any restrictions. hem vist skall inte vara underkastade restrik­ tioner. 2. T he States Parties to this A greem ent shall 2. D e avtalsslutande staterna skall inte tillrefrain from any exchange o r adm inistrative läm pa några valutarestriktioner eller restrik­ restricitons on the grant, repaym ent or accept- tio n e r av adm inistrativ art när det gäller att be­ ance o f short and m edium -term credits cover- vilja, återb etala eller acceptera kort- och meing com m ercial transactions in which a resid­ delfristiga k red iter som hänför sig till kom m er­ en t participates. siella transaktioner, vari en person med hem ­ vist inom en avtalsslutande stats om råde del­ tar. 3. U ntil a full convertability of Bulgarian 3. F ram till dess att full konvertibilitet enligt currency in the m eaning of A rticle V III of the In ternationella valutafondens (IM F) stadga, A rtid e s o f A greem ent of the International artikel V III, införs för den bulgariska valutan, M onetary Fund is introduced, Buigaria fö rbehåller sig B ulgarien rätten att tilläm pa reserves the right to apply exchange restric­ v alutarestriktioner i sam band m ed beviljande tions connected with the granting o r taking up eller upptagande av kort- och medelfristiga of short and m edium -term credits to the extent k red iter i den utsträckning som är tillåten en ­ perm itted according to B ulgaria’s status under ligt Bulgariens status i IMF, u nder förutsätt­ th e IM F, provided that these restrictions are ning a tt dessa restriktioner tilläm pas på ett applied in a non-discrim inatory m anner. They icke-diskrim inerande sätt. D e ska tilläm pas på shall be applied in such a m anner as to cause e tt sådant sätt att m insta möjliga störning orsa­ the least possible disruption to this A gree­ kas d etta avtal. B ulgarien ska u n d errätta G e­ m ent. Buigaria shall inform the Joint Commit- m ensam m a kom m ittén om införande av så­ tee prom ptly o f the introduction o f such meas- dana åtgärder och om ändringar i dessa. ures and of any changes therein.

A rticle 16 A rtikel 16 Public procurem ent O ffentlig upphandling 1. T he States Parties to this A greem ent 1. D e avtalsslutande staterna b etra k tar en consider the effective liberalization of their effektiv liberalisering av sina respektive m ark­ respective public procurem ent m arkets as a n ader för offentlig upphandling som ett önsk­ desirable and im portant objective of this värt och viktigt mål för d e tta avtal. A greem ent. 2. A s of th e entry into force o f this A gree­ 2. E FT A -staterna skall, när d etta avtal trä ­ m ent, th e EFTA States shall grant com panies der i kraft, ge bulgariska företag tillträde till from Buigaria access to contract award upphandlingsförfaranden på sina respektive procedures on their respective public p rocure­ m ark n ad er för offentlig upphandling enligt m ent m arkets according to the A greem ent on den överenskom m else om statlig upphandling G overnm ent P rocurem ent o f 12 April 1979, as av den 12 april 1979, i ändrad lydelse enligt ett am ended by a Protocol of A m endm ents of 2 ändringsprotokoll av den 2 februari 1987 som F ebruary 1987, negotiated under the auspices fram förhandlats inom ram en för A llm änna

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o f the G eneral A greem ent on Tariffs and tull- och handelsavtalet. Bulgarien skall, med Trade. Bulgaria shall, taking into account the hänsyn till om struktureringen och utveck­ restructuring and developm ent process of its lingen av sin ekonom i, stegvis säkerställa att econom y, gradually ensure th at com panies företag från E F T A -staterna får tillträde enligt from th e EFTA States havé access on the same sam m a principer till upphandlingsförfaranden principles to contract aw ard procedures on its på dess m arknad för offentlig upphandling. public procurem ent m ärket. 3. A s soon as possible after the entry into 3. Snarast m öjligt efter det att d etta avtal force of this A greem ent the States Parties to har trä tt i kraft skall de avtalsslutande staterna this A greem ent shall progressively develop stegvis utveckla och anpassa reglerna, villko­ and adjust the rules, conditions and practices ren och förfarandena för deltagande i upp­ governing the participation in public procure­ handlingar av m yndigheter och offentliga före­ m ent contracts aw arded by public authorities tag och av privata företag som erhållit sär­ and public undertakings, and by private skilda eller exklusiva rättigheter, så att fritt till­ undertakings which havé been granted special träde och ö ppenhet säkerställs och så att ingen o r exclusive rights, so as to ensure free access diskrim inering förekom m er m ellan möjliga le­ and transparency, and th at there is no discrim- veran tö rer från de avtalsslutande staterna. ination betw een potential suppliers from the Full balans m ellan rättigheter och skyldigheter States Parties to this A greem ent. A full mellan de avtalsslutande staterna uppnås se­ balance of rights and obligations between the nast vid utgången av övergångsperioden. States Parties to this A greem ent shall be established not later thån at the end of the transitional period. 4. The Joint C om m ittee shall recom m end or 4. G em ensam m a kom m ittén skall, när så är agree, as app ro p riate, the practical modalities lämpligt, besluta om de praktiska åtgärderna for this developm ent including, inter alia, för denna utveckling, däri bl.a. inbegripet om ­ scope, tim etable and rules to be applied. fattning och tidsplan sam t de regler som skall tilläm pas. 5. The States Parties concerned shall 5. B erörda avtalsslutande p arte r skall sträva endeavour to accede to the relevant Agree- efter a tt ansluta sig till relevanta avtal som m ents negotiated u nder the auspices of the fram förhandlats inom ram en för A llm änna G eneral A greem ent on Tariffs and Trade. tull- och handelsavtalet.

A rticle 17 A rtikel 17 Pro te c tion o f inte llec tual 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 sä­ grant and ensure adequate, effective and non- kerställa ett fullgott, effektivt och icke-diskridiscrim inatory protection of intellectual prop­ m inerande skydd för de rättigheter som hör till erty rights. T hey shall adopt and take den im m ateriella äganderätten. D e skall be­ ad eq u ate, effektive and non-discrim inatory sluta om och vidta fullgoda, effektiva och icke­ m easures for the enforcem ent of such rights diskrim inerande åtgärder för att dessa rättig­ against infringem ent, counterfeiting and h eter skall kunna genom drivas vid intrång, piracy. P articular obligations of the States förfalskning och olovlig kopiering. Särskilda Parties are contained in A nnex X. skyldigheter för de avtalsslutande staterna är angivna i bilaga X. 2. T he States Parties to this A greem ent shall 2. D e avtalsslutande staterna skall vidta alla take all necessary m easures as soon as possible nödvändiga åtgärder så snart som m öjligt efter after the entry into force of the A greem ent to avtalets ik raftträdande för att uppfylla de ma­

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com ply with th e substantive provisions of the teriella bestäm m elserna i de m ultilaterala m ultilateral conventions which are specified in överenskom m elser som anges i artikel 2 i bi­ A rticle 2 of A nnex X and m ake best endeav- laga X och skall i m öjligaste m ån ansluta sig till ours to adhere to them as well as to m ultilat­ dessa överenskom m elser liksom till m ultilate­ eral agreem ents facilitating co-operation in rala överenskom m elser som u n derlättar sam ­ th e field of protection o f intellectual property arb e tet inom om rådet för skydd av den im m a­ rights. teriella äganderätten. 3. In the field of intellectual property, the 3. Inom o m rådet för im m ateriell ägande­ States Parties to this A greem ent, shall not rä tt, skall de avtalsslutande staterna inte ge en grant trea tm e n t less favourable to each o thers’ m indre fördelaktig behandling åt m edborgare nationals th å n th at accorded to nationals of i en annan avtalsslutande stat än den de ger åt any o th e r State. A ny advantage, favour, privil- m edborgare i någon annan stat. En fördel, för­ ege or im m unity deriving from: m ån, privilegium eller im m unitet som grundar sig på: (a) bilateral agreem ents in force for a State a) bilaterala överenskom m elser som är i Party to this A greem ent at the entry into force kraft för en avtalsslutande stat vid d etta avtals of this A greem ent as notified to the other ikraftträd an d e och om vilka underrättelse States Parties by 1 January 1994, läm nats till de andra avtalsslutande staterna senast den 1 januari 1994, (b) existing and future m ultilateral agree­ b) gällande och fram tida m ultilaterala över­ m ents, including regional agreem ents on enskom m elser, däribland inbegripet regionala econom ic integration to which not all of the överenskom m elser om ekonom iskt sam arbete S tates P arties to this A greem ent are Parties, till vilka inte alla de avtalsslutande staterna är anslutna, may be exem pted from this obligation, får undantas från denna skyldighet, om di provided th a t it does not constitute an inte innebär en godtycklig eller oförsvarlig di arbitrary o r unjustifiable discrim ination of krim inering av de andra avtalsslutande stater­ nationals of th e o th e r States Parties. nas m edborgare. T he provisions of sub-paragraph (b) may be B estäm m elserna under b) får göras till före­ subject to consultations and if, need be, to m ål för sam råd och, om det behövs, för över­ review upon request of any State Party to this syn på begäran av en avtalsslutande stat i syfte A greem ent with a view to take into account att ta hänsyn till den fram tida utvecklingen av­ future developm ents relating to economic seende ekonom isk integration. integration. 4. Two o r m ore States Parties to this A gree­ 4. Två eller flera avtalsslutande stater får m ent may conclude further agreem ents sluta ytterligare överenskom m elser som går exceeding the requirem ents of this A gree­ utöver kraven i d etta avtal, under förutsätt­ m ent, provided that such agreem ents shall be ning att sådana överenskom m elser är öppna open to all o th e r States Parties to this A gree­ för alla de andra avtalsslutande staterna på m ent on term s equivalent to those under the villkor m otsvarande dem som gäller enligt agreem ents and th at they shall be ready to överenskom m elserna och att de är beredda att en ter into good faith negotiations to this end. m ed god vilja föra förhandlingar i d etta syfte. 5. T he States Parties to this A greem ent shall 5. D e avtalsslutande staterna skall vara agree upon appropriate m odalities for tech- överens om lämpliga åtgärder för tekniskt bi­ nical assistance and co-operation of respective stånd och sam arbete mellan de avtalsslutande authorities of the States Parties. To this end, staternas m yndigheter. F ör d etta ändam ål they shall co-ordinate efforts with relevant skall de sam ordna sina insatser m ed vissa in­ international organizations. ternationella organisationer.

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A rticle 18 A rtikel 18 Rules o f competition concerning undertakings Konkurrensregler rörande företag 1. T he following are incom patible with the 1. F öljande förfaranden är oförenliga med pro 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 between an EFTA m ån de kan påverka handeln m ellan en EFTA- S tate and Bulgaria: stat och Bulgarien: (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 den m ellan företag, vilka har till syfte eller which havé as th eir object o r effect the preven­ följd att konkurrensen hindras, begränsas el­ tion, restriction o r distortion o f com petition; ler snedvrids, (b) abuse by one or 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 the third year from the entry into 2. F rån och m ed d e t tred je 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 States Parties to this A greem ent tande staterna beviljar särskilda eller exklu­ grant special o r exclusive rights, in so far as the siva rättigheter i den mån tilläm pningen av application of these provisions does not dessa bestäm m elser inte rättsligt eller i prakti­ obstruct th e perform ance, in law or in fact, of ken hindrar att deras särskilda offentliga upp­ the particular public tasks assigned to them. gifter fullgörs. 3. If a S tate Party to this A greem ent 3. O m en avtalsslutande stat anser att ett considers that a given practice is incom patible visst förfarande är oförenligt med bestäm m el­ with the provisions of paragraphs 1 and 2 and serna i p u n k tern a 1 och 2 och om förfarandet if such practice causes o r threatens to cause ä r eller h o ta r a tt vara till allvarligt men för den serious prejudice to the interest o f that State statens intresse eller till m ateriell skada för Party o r m aterial injury to its dom estic indus- den avtalsslutande statens inhem ska industri, try, it may take appropriate m easures under får den avtalsslutande staten vidta lämpliga åt­ the conditions and in accordance with the gärder på de villkor och enligt de förfaranden procedures laid down in A rticle 25. som fastställs i artikel 25.

A rticle 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 rensen genom att gynna vissa företag eller viss undertakings or the production of certain p roduktion skall, i den m ån det kan påverka goods shall, in so far as it may affect trade handeln m ellan en E FT A -stat och Bulgarien, betw een an EFTA State and Bulgaria, be vara oförenligt m ed en riktig tilläm pning av incom patible with the p ro p er functioning of d etta avtal. this A greem ent. 2. A ny practises contrary to paragraph 1 2. B edöm ningar av om ett förfaringssätt stri­ should be assessed on the basis of the criteria d er m ot p unkt 1 skall baseras p å de kriterier set out in A nnex XI. som anges i bilaga XI.

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3. For the purpose of applying the provi­ 3. N är det gäller tilläm pningen av bestäm ­ sions of paragraphs 1 and 2, the States Parties m elserna i p unkt 1 och 2, förklarar de avtals­ to this A greem ent recognize th at during the slutande sta te rn a a tt u nder de första fem åren first five years after the entry into force of this efter d et att d etta avtal har trä tt i kraft får Bul­ A g reem en t B ulgaria may grant aid with a garien ge stöd på en högre nivå än vad som higher intensity thån would be to lerated for skulle vara tillåtet för E FT A -stater enligt de E FT A States according to the criteria set out kriterier som anges i bilaga XI. G em ensam m a in A nnex X I. The Joint C om m ittee may, kom m ittén får, m ed hänsyn till den ekono­ taking into account the econom ic situation of m iska situationen i Bulgarien, besluta om för­ B ulgaria, decide on prolongation of the längning av tilläm pningen av denna bestäm ­ application o f this provision. melse. 4. T he States Parties to this A greem ent shall 4. D e avtalsslutande staterna skall säker­ ensure transparency of State aid m easures by ställa insyn i fråga om offentliga stödåtgärder exchanging inform ation as provided in A nnex genom inform ationsutbyte på det sätt som XII. fram går av bilaga XII. 5. If a State Party to this A greem ent 5. O m en avtalsslutande stat anser att ett considers th a t a given practice is incom patible visst förfaringssätt är oförenligt m ed bestäm ­ with th e provisions of paragraph 1, it may take m elserna i punkt 1, får den vidta lämpliga åt­ appro p riate m easures against this practice, gärder m ot d etta förfarande, vilka inte får vara which shall not be in excess of the injury m era om fattande än den skada som orsakats caused by the practice, u nder the conditions genom förfarandet, på de villkor och enligt de and in accordance with the procedures laid förfaranden som fastställs i artikel 25. Sådana dow n in A rticle 25. Such m easures shall not be åtg ärd er skall inte strida m ot en avtalsslutande contrary to the o ther international obligations stats an d ra internationella åtaganden. of a S tate Party.

A rticle 20 A rtikel 20 D um ping D um pning

If an EFTA State finds th at dum ping within O m en EFT A -stat anser att dum pning före­ the m eaning o f A rticle VI of the G eneral kom m er i handeln med B ulgarien enligt arti­ A greem ent on Tariffs and Trade is taking place kel VI i A llm änna tull- och handelsavtalet el­ in trad e with Bulgaria, o r if Bulgaria finds that ler om B ulgarien anser a tt dum pning enligt dum ping w ithin this m eaning is taking place in d en näm nda artikeln förekom m er i handeln trad e with an EFTA S tate, the State Party med en E FT A -stat, får den berörda avtalsslu­ concerned may take appropriate m easures tande staten vidta läm pliga m otåtgärder enligt against this practice in accordance with the avtalet angående tilläm pningen av artikel VI i A greem ent on Im plem entation of A rticle VI A llm änna tull- och handelsavtalet samt enligt of the G eneral A greem ent on Tariffs and det förfarande som framställls i artikel 25. Trade and with the procedure laid down in 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 W here any product is being im ported in N är en vara im porteras i sådana ökade such increased quantities and under such kvantiteter och på sådana villkor som förorsa­ conditions as to cause, o r threaten to cause: k ar eller h o ta r att förorsaka

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(a) serious injury to dom estic producers of a) allvarlig skada för inhem ska producenter like o r directly com petitive products in the av liknande eller d irekt jäm förbara varor inom territory o f th e im porting State Party to this den im porterande avtalsslutande statens om ­ A greem ent, or råde, eller (b) serious disturbances in any sector of the b) allvarliga störningar i en sektor av nä­ econom y or difficulties which could bring ringslivet eller svårigheter som kan yttra sig i about serious deterioriation in the economic en allvarlig försäm ring av d et ekonom iska lä­ situation o f a region, get inom en viss region, the S tate Party concerned may take appro- får den berörda avtalsslutande staten vidta priate m easures u nder the conditions and in läm pliga åtgärder på de villkor och enligt det accordance with th e procedure laid down in förfarande som fram går av artikel 25. A rtid e 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 o f A rticle het som avviker från bestäm m elserna i artikel 4 may be taken by B ulgaria in the form of 4 får vidtas av B ulgarien i form av en höjning increased custom s duties. av tullarna. 2. These m easures may only concern infant 2. D essa åtgärder får endast hänföra sig till industries, o r certain sectors undergoing nyetablerade industriföretag eller till vissa in­ restructuring o r facing serious difficulties, dustrisektorer som är under om strukturering particularly w here these diffculties produce eller som är utsatta för allvarliga svårigheter, im portant social problem s. särskilt där dessa svårigheter skapar avsevärda sociala problem . 3. C ustom s duties on im ports applicable in 3. Im porttullar, som tilläm pas i Bulgarien på Bulgaria to products originating in the EFTA v aror som h ar sitt ursprung i E FT A -stater och States introduced by these m easures may not som införs genom dessa åtgärder, får inte över­ exceed 25% ad valorem and shall m aintain an stiga 25 procent av im portvärdet och skall in­ elem ent of preference for products originating nehålla e tt m ått av preferens för varor som har in th e E FT A States. The total value o f im ports sitt ursprung i E FT A -staterna. D et totala vär­ of the products which are subject to these det av im porten av de varor som är underkas­ m easures may not exceed 15% o f total im ports tade dessa åtgärder får inte överstiga 15 pro­ o f industrial products from the EFTA States, cent av den totala im porten från EFTA-staas defined in A rticle 2, during the last year for tern a av industrivaror, enligt definitionen i ar­ which statistics are available. tikel 2, u nder det senaste år för vilket statistik finns tillgänglig. 4. T hese m easures shall be applied for a 4. D essa åtgärder får tilläm pas under en p e­ period not exceeding five years unless a longer riod av högst fem år, om inte G em ensam m a duration is authorized by the Joint Commit- kom m ittén godkänner en längre period. Deras tee. They shall cease to apply at the latest at tilläm pning skall upphöra senast vid över­ th e expiration of th e transitional period. gångsperiodens utgång. 5. N o such m easures can be introduced in 5. S ådana åtgärder får inte införas för en respect of a product if m ore thån three years vara om m er än tre år har gått sedan alla tull­ havé elapsed since the elim ination of all duties avgifter och kvantitativa restriktioner eller av­ and quantitative restrictions o r charges or gifter eller åtgärder m ed m otsvarande verkan m easures having an equivalent effect concern- med avseende på denna vara har avskaffats. ing that product.

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6. Bulgaria shall inform the Joint Com mit- 6. B ulgarien skall inform era G em ensam m a tee o f any exceptional m easures it intends to kom m ittén om varje särskild åtgärd som man ta k e an d , at the request of th e EFTA States, avser a tt vidta, och på begäran av EFTA-staconsultations shall be held in the Joint te rn a skall, innan åtgärderna införs överlägg­ C om m ittee on such m easures and the sectors ningar äga rum inom G em ensam m a kom m it­ to which they apply before they are applied. tén om dessa åtgärder och om de sek to rer som W hen taking such m easures Bulgaria shall berörs av åtgärderna. N är B ulgarien vidtar så­ provide the Jo in t C om m ittee with a schedule dana åtgärder, skall Bulgarien läm na G em en­ for the elim ination of the custom s duties intro- sam m a kom m ittén en tidsplan för avskaffan­ duced u nder this A rticle. This schedule shall det av de tullar som införts m ed stöd av denna provide for a phasing out of these duties start- artikel. T idsplanen skall innehålla en gradvis ing at the latest two years after their introduc- avveckling av dessa tullar i lika stora årliga tion, at equal annual rates. The Joint Com m it­ steg m ed början senast två år efter deras inför­ tee may decide on a different schedule. ande. G em ensam m a kom m ittén kan fatta be­ slut om en avvikande tidsplan.

A rticle 23 A rtikel 23 Re-export and serious shortage R eexport och allvarliga bristsituationer W here com pliance with th e provisions of N är uppfyllandet av bestäm m elserna i artik­ A rtid e s 7 and 9 leads to: larna 7 och 9 leder till (a) re-export tow ards a third country against a) reexport till ett tred je land m ot vilket den which th e exporting State Party to this Agree- exp o rteran d e avtalsslutande staten, för varan m ent m aintains for th e product concerned i fråga, upprätthåller kvantitativa exportre­ quantitative export restrictions, export duties striktioner, exporttullar eller åtgärder eller av o r m easures o r charges having equivalent gifter m ed m otsvarande verkan, eller effect; o r (b) a serious shortage, o r th rea t thereof, of b) en allvarlig bristsituation, eller hot a pro d u ct essential to the exporting State Party därom , för en vara av väsentlig betydelse för to this A greem ent; den ex porterande avtalsslutande staten, and w here the situations referred to above och n är de ovan angivna förhållandena orsa­ give rise o r are likely to give rise to m ajor diffi- kar eller sannolikt kan orsaka betydande svå­ culties for the exporting S tate Party, that State righeter för den exporterande avtalsslutande Party m ay take appropriate m easures under staten, får d en n a vidta lämpliga åtgärder på de the conditions and in accordance with the villkor och enligt det förfarande som framgår procedures laid down in A rticle 25. The m eas­ av artikel 25. Å tgärderna skall vara icke-disures shall be non-discrim inatory and be elim- krim inerande och avskaffas när om ständighe­ inated w hen conditions no longer justify their te rn a inte längre m otiverar att de bibehålls. m aintenance.

A rtid e 24 A rtikel 24

Balance o f paym ents difficulties Betalningsbalanssvårigheter 1. W here an EFTA State or Bulgaria is in 1. N är en E FT A -stat eller B ulgarien har all­ serious balance of paym ents difficulties, or varliga svårigheter beträffande sin betalnings­ under im m inent threat thereof, the EFTA balans eller hotas av nära förestående svårig­ State or Bulgaria, as the case may be, may, in h eter av d etta slag, får E FT A -staten eller Bul­ accordance with the conditions established garien, allt efter om ständigheterna, i enlighet under the G eneral A greem ent on Tariffs and m ed villkoren i A llm änna tull- och handelsav-

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T rade, ado p t trade restrictive m easures, which talet införa handelsbegränsande åtgärder som shall be of lim ited duration and may not go skall vara av begränsad varaktighet och får beyond w hat is necessary to rem edy the inte gå utöver vad som är nödvändigt för att balance o f paym ents situation. T he m easures avhjälpa betalningsbalanssituationen. Å tgär­ shall be progressively relaxed as balance of derna skall gradvis mildras efterhand som vill­ paym ents conditions im prove and they shall be koren för betalningsbalansen förbättras och elim inated w hen conditions no longer justify avskaffas när om ständigheterna inte längre this m aintenance. The E FTA State or Bulgaria m otiverar a tt de bibehålls. E FTA -staten eller as the case may be, shall inform the other B ulgarien, vilkendera som är berörd, skall ge­ States Parties to this A greem ent and the Joint nast u n d errätta övriga avtalsslutande parter C om m ittee forthw ith o f their introduction och G em ensam m a kom m ittén om införandet and, w henever practicable, of a tim e schedule av åtg ärd ern a och, när d etta är möjligt, om en for th eir rem oval. tidsplan för deras avveckling. 2. T he S tates Parties to this A greem ent 2. De avtalsslutande staterna skall em eller­ shall, nevertheless, endeavour to avoid the tid sträva efter a tt undvika att införa handels­ im position o f restrictive m easures for balance begränsande åtgärder för ändam ål som rör be­ of 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. B efore initiating the procedure for the 1. Innan förfarandet för tilläm pning av application o f safeguard m easures set out in skyddsåtgärder enligt följande punkter i the following paragraphs o f the present denna artikel inleds, skall de avtalsslutande A rticle, the States Parties to this A greem ent staterna bem öda sig om att lösa alla tvister shall endeavour to solve any differences m ellan sig genom direkt sam råd och inform era betw een them through direct consultations, de an d ra avtalsslutande staterna om detta. and inform the o ther States Parties to this A greem ent thereof. 2. W ithout prejudice to paragraph 6 of the 2. U tan att inverka på punkt 6 i denna arti­ present A rticle, a S tate Party to this A gree­ kel skall en avtalsslutande stat som avser att m ent, which considers resorting to safeguard tillgripa skyddsåtgärder om edelbart u nder­ m easures shall prom ptly notify the other rä tta de andra avtalsslutande staterna och G e­ States Parties and the Joint C om m ittee thereof m ensam m a kom m ittén om d etta sam t tillhan­ and supply all relevant inform ation. C onsulta­ dahålla all relevant inform ation. Sam råd mel­ tions betw een the States Parties to this A gree­ lan de avtalsslutande staterna skall utan dröjs­ m ent shall take place w ithout delay in the Joint mål äga rum i G em ensam m a kom m ittén för C om m ittee with a view to finding a commonly att finna en öm sesidigt godtagbar lösning. acceptable solution. 3. (a) As regards A rticles 18 and 19 the 3. a) Vad gäller artiklarna 18 och 19, skall de States Parties concerned shall give to the Joint berö rd a avtalsslutande staterna läm na G e­ C om m ittee all the assistance required in order m ensam m a kom m ittén allt nödvändigt bistånd to exam ine the case and, where appropriate, för en undersökning av saken och, där det är elim inate the practice objected to. If the State läm pligt, u n d an rö ja det påtalade förfarandet. Party in question fails to put an end to the O m ifrågavarande avtalsslutande stat inte un­ practice objected to within the period fixed by d an rö jt det påtalade förfarandet inom den av the Joint C om m ittee o r if the Joint Com m ittee G em ensam m a kom m ittén u tsatta tidsfristen,

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fails to reach an agreem ent after consultations, eller om G em ensam m a kom m ittén inte lyckas or after three m onths following referral for m ed att åstadkom m a en överenskom m else such consultations, the S tate Party concerned inom tre m ånader från det att problem et hänmay ad o p t the appropriate m easures to deal skjutits till d en, får den b erörda avtalsslutande w ith th e difficulties resulting from the practice staten vidta lämpliga åtgärder för att kom m a in question. tillrätta m ed de svårigheter som följer av det påtalade förfarandet. (b) A s regards Articles 20, 21 and 23, the b) Vad gäller artiklarna 20, 21 och 23 skall Joint C om m ittee shall exam ine the case or the G em ensam m a kom m ittén undersöka saken el­ situation and may take any decision needed to ler situationen och får fatta varje nödvändigt p u t an end to the difficulties notified by the beslut för att u n d anröja de svårigheter som ve­ S tate Party concerned. In the absence of such a d erbörande avtalsslutande stat underrättat decision within thirty days of the m atter being om . O m det inom trettio dagar från det att referred to the Joint C om m ittee, the State p roblem et hänskjutits till G em ensam m a kom ­ Party concerned may adopt the m easures m ittén inte har fattats något beslut, får den be­ necessary in o rd er to rem edy the situation. rörda avtalsslutande staten vidta de åtgärder som krävs för att rätta till situationen. (c) A s regards A rticle 30, the State Party c) Vad gäller artikel 30 skall den berörda av­ concerned shall supply the Joint C om m ittee talsslutande staten förse G em ensam m a kom ­ with all relevant inform ation required for a m ittén m ed ali relevant inform ation som be­ thorough exam ination of the situation with a hövs för en grundlig utredning av situationen i view to seeking a com monly acceptable solu­ syfte a tt söka en gem ensam t godtagbar lös­ tion. If the Joint C om m ittee fails to reach such ning. O m G em ensam m a kom m ittén miss­ a solution o r if a period o f th ree m onths has lyckas m ed att nå en sådan lösning, eller om elapsed from th e date of notification, the State tre m ånader h ar gått från dagen för un d errät­ Party concerned may take appropriate m eas­ telsen, får den berö rd a avtalsslutande staten ures. vidta läm pliga åtgärder. 4. T he safeguard m easures taken shall be 4. D e avtalsslutande staterna och G em en­ notified im m ediately to th e States Parties to sam m a kom m ittén skall om edelbart un d errät­ this A greem ent and to the Joint C om m ittee. tas om de skyddsåtgärder som vidtagits. Å t­ T hey shall be restricted with regard to their gärdernas om fattning och varaktighet av dessa ex ten t and to their duration to w hat is strictly skall begränsas till vad som är absolut nödvän­ necessary in o rd er to rectify the situation digt för a tt rä tta till det förhållande som m oti­ giving rise to th eir application and shall not be v erade deras tilläm pning och skall inte gå u t­ in excess o f th e injury caused by the practice över den skada som orsakats av förfarandet el­ o r th e difficulty in question. Priority shall be ler svårigheten ifråga. I första hand skall så­ given to such m easures as will least disturb the dana åtgärder vidtas som m edför den minsta functioning o f the A greem ent. The m easures störningen i tilläm pningen av avtalet. D e å t­ tak en by B ulgaria against an action or an om is­ g ärder som Bulgarien vidtar m ot en åtgärd el­ sion o f an EFTA State may only affect the ler en u n d erlåten h et från en EFTA -stats sida trad e with th at State. The m easures taken får endast påverka handeln m ed denna stat. against an action o r omission of Bulgaria may D e åtgärder som vidtas m ot en åtgärd eller en be only tak en by th at or those E FTA States the u n d erlåten h et från Bulgariens sida får endast trad e o f which is affected by the said action or vidtas av den eller de E FT A -stater vilkas han­ omission. del berörs av näm nda åtgärd eller underlåten­ het. 5. T he safeguard m easures taken shall be 5. V idtagna skyddsåtgärder skall bli förem ål the o b ject 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 th eir relaxa- m ittén, i syfte att snarast möjligt m ildra dem , tio n , substitution o r abolition as soon as poss- ersä tta dem eller att upphäva dem . ible.

2 - S Ö 1993: 79 D el 1

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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 om edelbart ingripande, gör en föregående im possible, the State Party concerned may, in undersökning om öjlig, får den berörda avtals­ the cases of A rticles 20, 21 and 23 and in cases slutande staten, i de fall som avses i artiklarna o f State aid having a direct and imm ediate 20, 21 och 23, och i de fall då statsstöd har en incidence on trade betw een the States Parties, direkt och om edelbar effekt på handeln mel­ apply forthw ith the precautionary and provi­ lan de avtalsslutande staterna, genast vidta de sional m aeasures strictly necessary to remedy provisoriska säkerhetsåtgärder som är absolut the situation. T he m easures shall be notified nödvändiga för att rätta till situationen. U n­ w ithout delay and consultations betw een the d errättelse om åtgärderna skall ske utan dröjs­ States Parties to this A greem ent shall take mål, och sam råd mellan de avtalsslutande sta­ place as soon as possible within the Joint tern a skall så snart som möjligt äga rum i G e­ C om m ittee. m ensam m a kom m ittén.

A rtid e 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 any slutande stat från att vidta de åtgärder som den m easures which it considers necessary: anser nödvändiga (a) to prevent the disclosure of inform ation a) för att hindra att sådan inform ation avslö­ contrary to its essential security interests; jas som strider m ot dess väsentliga säkerhetsintressen, (b) for the protection o f its essential security b) för att skydda sina väsentliga säkerhetsininterests o r for the im plem entation of interna­ tressen eller för a tt uppfylla internationella tional obligations o r national policies förpliktelser eller genom föra nationell politik, (i) relating to the traffic in arm s, am m uni­ i) som hänför sig till handel m ed vapen, tion and im plem ents of war, provided am m unition och krigsm ateriel, förut­ th at such m easures do not im pair the satt att sådana åtgärder inte skadar kon­ conditions o f com petition in respect of kurrensvillkoren för varor som inte är products not intended for specifically avsedda speciellt för m ilitära ändam ål, m ilitary purposes, and to such traffic in och till sådan handel med andra varor, oth e r goods, m aterials and services as is m aterial och tjän ster som bedrivs direkt carried on directly o r indirectly for the eller indirekt i syfte att täcka behoven purpose o f supplying a military estab- vid en m ilitär anläggning, eller lishm ent; or (ii) relating to the non-proliferation of ii) som hänför sig till förbud m ot spridning biological and Chemical weapons, av biologiska och kem iska vapen, k ärn ­ nuclear weapons o r o ther nuclear vapen eller andra nukleära explosiva explosive devices; or anordningar, eller (iii) taken in tim e of w ar o r o th e r serious iii) som vidtas i krigstid eller vid annan all­ international tension constituting threat varlig internationell spänning som utgör of war. krigshot.

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A rticle 27 A rtikel 27

The Joint Committee G em ensam m a kom m ittén 1. T he im plem entation o f this A greem ent 1. Tilläm pningen av d etta avtal skall överva­ shall be supervised and adm inistered by the kas och adm inistreras av den gem ensam m a Joint C om m ittee established under the kom m itté som upprättats i enlighet med G ené- G eneva D eclaration. vedeklarationen. 2. For th e purpose of the proper imple­ 2. F ör att säkerställa en riktig tilläm pning av m entation of the A greem ent, the States avtalet skall de avtalsslutande staterna utbyta Parties to this A greem ent shall exchange inform ation och, på begäran av en avtalsslu­ inform ation and, at the request o f any State tan d e stat, sam råda inom G em ensam m a kom ­ Party to this A greem ent, shall hold consulta- m ittén. G em ensam m a kom m ittén skall se tions w ithin the Joint C om m ittee. The Joint över m öjligheterna till fortsatt avveckling av C om m ittee shall keep under review the handelshindren m ellan EFT A -staterna och possibility o f further rem oval o f the obstacles Bulgarien. to trad e betw een the EFTA States and Bulgaria. 3. T he Joint C om m ittee may take decisions 3. G em ensam m a kom m ittén får besluta i de in th e cases provided for in this A greem ent. fall som föreskrivs i d etta avtal. I andra frågor O n o th e r m atters th e C om m ittee may make får kom m ittén avge rekom m endationer. recom m endations.

A rticle 28 A rtikel 28 Procedures o f the Joint Committee G em ensam m a kom m itténs arbetsordning 1. F or the p ro p er im plem entation of this 1. F ör att säkerställa en riktig tilläm pning av A greem ent the Joint C om m ittee shall m eet d e tta avtal skall G em ensam m a kom m ittén w henever necessary but at least once a year. sam m anträda n är det är nödvändigt, dock E ach S tate Party to this A greem ent may m inst en gång om året. V arje avtalsslutande request th at a m eeting be held. stat får begära att m öte hålls. 2. T he Joint C om m ittee shall act by 2. G em ensam m a kom m ittén skall uttala sig com m on agreem ent. enhälligt. 3. If a representative in the Joint Com m ittee 3. O m en rep resentant för en avtalsslutande of a S tate Party to this A greem ent has stat har godtagit e tt beslut i G em ensam m a accepted a decision subject to the fulfilment of kom m ittén m ed förbehåll för a tt de konstitu­ constitutional requirem ents, the decision shall tionella kraven m åste uppfyllas, skall beslutet en ter into force, if no later date is contained träd a i kraft, om inte något senare datum an­ th e re in , on the day the lifting of the reserva­ ges, den dag då parten m eddelar att förbehål­ tion is notified. let hävts. 4. For th e purpose of this A greem ent the 4. Vid tilläm pningen av d etta avtal skall G e­ Joint C om m ittee shall adopt its rules of m ensam m a kom m ittén anta sin arbetsordning, p rocedure which shall, inter alia, contain som bland annat skall innehålla bestäm m elser provisions for convening m eetings and for the rö ran d e sam m ankallande av m öten, val av designation o f the C hairm an and his term of ord fö ran d e och dennes m andattid. Office. 5. T he Joint C om m ittee may decide to set 5. G em ensam m a kom m ittén får besluta att up such sub-com m ittees and working parties u p p rätta de u n derkom m ittéer och arbetsgrup­ as it considers necessary to assist it in accom- p er som den anser nödvändiga för att biträda plishing its tasks. den vid fullgörandet av dess uppgifter.

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A rticle 29 A rtikel 29 Evolutionary clause Utvecklingsklausul 1. W here a State 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 vara av intresse för ekonom ierna i de ests o f the econom ies of the States Parties to avtalsslutande staternas att utveckla och för­ this A greem ent to develop and deepen the djupa de förbindelser som upprättas genom relations established by the A greem ent by d etta avtal genom att utvidga dem till om råden extending them to fields not covered thereby, som inte täcks av avtalet, skall den till de av­ it shall subm it a reasoned request to the States talsslutande staterna överläm na en begäran Parties to this A greem ent. The States Parties m ed angivande av skäl. D e avtalsslutande sta­ to this A greem ent may instruct the Joint tern a får uppdra åt G em ensam m a kom m ittén C om m ittee to exam ine this request and, w here att pröva denna begäran och att, i förekom ­ ap propriate to m ake recom m endations to m ande fall, avge rekom m endationer till dem , them , particularly with a view to opening särskilt m ed tanke på att inleda förhandlingar. negotiations. 2. A greem ents resulting from the procedure 2. D e avtal som följer av förfarandet enligt referred to in paragraph 1 will be subject to punkt 1 skall bli förem ål för ratifikation eller ratification o r approval by the States Parties to godkännande av de avtalsslutande staterna i this A greem ent in accordance with their own enlighet m ed deras egna förfaranden. procedures.

A rticle 30 A rtikel 30 Fulfilment o f obligations Fullgörande av förpliktelser

1. The 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 th e objectives of the A gree­ talets syften förverkligas och förpliktelserna m ent and the fulfilment o f their obligations enligt avtalet fullgörs. u nder the A greem ent. 2. If an EFTA State considers that Bulgaria 2. O m en EFTA -stat anser att Bulgarien, el­ has, o r if Bulgaria considers that an EFTA ler om B ulgarien anser att en EFTA -stat, har S tate has failed to fulfil an obligation under försum m at att fullgöra en förpliktelse enligt this A greem ent, the State Party concerned d etta avtal, får den b erö rd a avtalsslutande sta­ may take the appropriate m easures under the ten vidta lämpliga åtgärder på de villkor och conditions and in accordance with the enligt det förfarande som fram går av artikel procedure laid down in A rticle 25. 25.

A rticle 31 A rtikel 31

A nnexes and Protocols Bilagor och p rotokoll T he A nnexes and the Protocols to this Bilagorna 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 kom m ittén kan besluta om ändringar i bila­ A nnexes, and Protocols A , B and F. gorna och protokollen A , B och F.

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A rtid e 32 A rtikel 32 Trade relations governed by other Agreements Handelsförbindelser som regleras genom andra avtal 1. This A greem ent applies to trad e relations 1. D e tta avtal är tilläm pligt på handelsför­ b etw een, on the one side, the individual EFTA bindelserna m ellan, å ena sidan, de enskilda States an d , on the o ther side, Bulgaria, but not E F T A -staterna och, å andra sidan, Bulgarien, to th e trad e relations betw een individual m en inte på handelsförbindelserna m ellan de EFT A States, except if otherw ise provided for enskilda E FT A -staterna, om inte annat före­ in this A greem ent. skrivs i d e tta avtal. 2. T he A greem ent betw een Finland and 2. A vtalet m ellan Finland och Bulgarien om Bulgaria on the R eciprocal Rem oval of d et öm sesidiga b orttagandet av handelshinder, O bstacles to trade, signed on 26 A pril 1974, as undertecknat den 26 april 1974, i dess ändrade am ended (hereinafter referred to as the lydelse (nedan kallat Finland-Bulgarien-avta- F inland-B ulgaria A greem ent), shall rem ain in let) skall förbli i kraft fram till det att det m ate­ force until the substance of the m utual benefits riella innehållet i de ömsesidiga fördelar som g ranted by th at A greem ent to its Parties has genom det avtalet ges till dess p arte r till fullo been fully overtaken by the present A gree­ har övertagits av det föreliggande avtalet. N är m ent. A t th at stage th e Finland-Bulgaria så skett skall Finland-B ulgarien-avtalet upp­ A greem ent will be term inated by a joint hävas genom en gem ensam förklaring av Fin­ decision of Finland and Bulgaria. All necess- land och Bulgarien. A lla nödvändiga åtgärder ary m easures shall be taken in order to assure skall vidtas för att säkerställa att inga medgi­ th at no concessions are w ithdraw n through the vanden återtas genom upphävandet av Finterm ination of the Finland-Bulgaria A gree­ land-B ulgarien-avtalet. D e övriga parterna i m ent. T he o th e r States Parties to the present det h är föreliggande avtalet skall utan dröjs­ A g reem en t will be inform ed of this decision mål inform eras om d etta beslut och om dessa and those m easures w ithout delay. åtgärder. N o concession given under the Finland- Inga m edgivanden som givits i Finland-Bul­ B ulgaria A greem ent shall be w ithdrawn as a garien-avtalet skall återtas som en följd av consequence of the entry into force of the d etta avtals ikraftträdande. O m en sådan risk p resen t A greem ent. If such a risk arises, uppkom m er, skall Finland och Bulgarien om e­ F inland and B ulgaria will im m ediately consult delb art sam råda i syfte att avlägsna risken. each o th e r in view of rem oving such a risk. 3. T he provisions of A rticles 7 ,9 ,1 1 ,1 2 ,1 3 , 3. B estäm m elserna i artiklarna 7, 9, 11, 12, 14, 15, 16, 17, 18, 19, 20, 22, 23 and 29 of the 13, 14, 15, 16, 17, 18, 19, 20, 22, 23 och 29 i present A greem ent shall also apply, m utatis d etta avtal skall äga m otsvarande tilläm pning m utandis, to trade betw een Finland and på handeln mellan Finland och Bulgarien en­ B ulgaria u nder the Finland-Bulgaria A gree­ ligt F inland-B ulgarien-avtalet. m ent. 4. Specific rules on the im plem entation of 4. Särskilda bestäm m elser om tilläm pningen this A rticle are contained in A nnex X III. av den n a artikel finns i bilaga X III.

A rticle 33 A rtikel 33 C ustom 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 m ot att tenance o r establishm ent o f custom s unions, tullunioner, frihandelsom råden eller överens­ free trad e areas o r arrangem ents for frontier kom m elser om gränstrafik bibehålls eller upp­

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träde to the extent th at these do not negatively rättas, i den m ån dessa inte negativt påverkar affect the trade regim e and in particular the den ordning för handeln som avses i d etta avtal provisions concerning rules of origin provided och särskilt reglerna rörande ursprung. for by this A greem ent.

A rticle 34 A rtikel 34 Territorial application Territoriell tillämpning This A greem ent shall apply to the territories D etta avtal skall tilläm pas på de avtalsslu­ of the States Parties to the A greem ent. tande staternas territorium .

A rticle 35 A rtikel 35 A m endm ents Ändringar A m endm ents to this A greem ent o ther thån A n d ra ändringar i d etta avtal än sådana som those referred to in A rticle 31 which are näm ns i artikel 31 vilka godkänts av G em en­ approved by the Joint C om m ittee, shall be sam m a kom m ittén, skall underställas de av­ subm itted to the States Parties to this A gree­ talsslutande staterna för godkännande och m ent for acceptance and shall en ter into force skall träd a i kraft om de godtagits av alla av­ if accepted by all the States Parties to this talsslutande stater. G odkännandeinstrum en­ A greem ent. The instrum ents of acceptance ten skall deponeras hos depositarien. shall be deposited with the D epositary.

A rticle 36 A rtikel 36 Accession A nslutning 1. A ny S tate, becom ing a M em ber of the 1. V arje m edlem sstat i E uropeiska frihan- E u ro p ean F ree Träde Association, may delsorganisationen får ansluta sig till d etta av­ accede to this A greem ent, provided that the tal, u nder förutsättning a tt G em ensam m a Joint C om m ittee decides to approve its acces­ kom m ittén beslutar att godkänna anslut­ sion, to be negotiated betw een the acceding ningen, som skall förhandlas fram m ellan den State and the States Parties concerned, on anslutande staten och de berörda avtalsslu­ such term s and conditions as may be set out in tande staterna på de villkor som anges i dess th at decision. T he instrum ent o f accession beslut. A nslutningsinstrum entet skall depone­ shall be deposited with the Depositary. ras hos depositarien. 2. In relation to an acceding State, the 2. A vtalet skall i förhållande till en anslu­ A greem ent shall en ter into force on the first tande stat träd a i kraft första dagen i tredje day of the third m onth following the deposit of m ånaden efter d et att anslutningsinstrum entet its instrum ent o f accession. d eponerats.

A rticle 37 A rtikel 37 W ithdrawal and expiration Uppsägning och upphörande 1. Each State Party to this A greem ent may 1. V arje avtalsslutande stat kan säga upp w ithdraw therefrom by m eans o f a written d etta avtal genom en skriftlig u nderrättelse till notification to the D epositary. The withdrawal depositarien. U ppsägningen träd er i kraft sex

23

shall take effect six m onths after the date on m ånader efter den dag då underrättelsen m ot­ w hich the notification is received by the togs av depositarien. D epositary. 2. If Bulgaria withdraws, the A greem ent 2. O m Bulgarien säger upp avtalet, skall av­ shall expire at th e end of the notice period, and talet u p phöra a tt gälla vid slutet av uppsägif all EFT A States w ithdraw it shall expire at ningsperioden, och om samtliga EFTA -stater the end o f th e latest notice period. säger upp d et, skall det upphöra att gälla vid slutet av den senaste uppsägningsperioden. 3. A ny EFTA M em ber State which with­ 3. E n E FT A -stat som frånträder konventio­ draws from the C onvention establishing the nen om u p p rättan d et av E uropeiska frihan­ E u ro p e an F ree Trade Association shall ipso delssam m anslutningen skall sam m a dag som facto on th e sam e day as the w ithdrawal takes uppsägningen blir giltig upphöra att vara part effect cease to be a S tate Party to this A gree­ till d etta avtal. m ent.

A rticle 38 A rtikel 38 Entry into force Ikraftträdande 1. This A greem ent shall en ter into force on 1. D e tta avtal träd e r i kraft den 1 juli 1993 1 July 1993 in relation to those Signatory i förhållande till de signatärstater som då har States which by then havé deposited their d ep o n erat sina ratifikations- eller godkännan­ instrum ents of ratification o r acceptance with deinstrum ent hos depositarien, förutsatt att th e D epositary, provided th at Bulgaria is Bulgarien är en av de stater som deponerat am ong th e States th at havé deposited their sina ratifikations- eller godkännandeinstru­ instrum ents of ratification o r acceptance. m ent. 2. In relation to a Signatory State depositing 2. F ör en signatärstat som deponerar sitt ra­ its instrum ent of ratification o r acceptance tifikations- eller godkännandeinstrum ent efter after 1 July 1993, this A greem ent shall enter 1 juli 1993, trä d e r d etta avtal i kraft första da­ into force on the first day o f the second m onth gen i den an d ra m ånaden efter det att den de­ following the deposit of its instrum ent, p o n era t sitt instrum ent, förutsatt att i förhål­ provided th a t in relation to Bulgaria the lande till Bulgarien avtalet träd e r i kraft senast A greem ent enters into force at the latest on sam m a datum . th e sam e date. 3. A ny Signatory State may already at the 3. V arje signatärstat får redan vid tidpunk­ tim e o f signature declare th a t, during an initial ten för u n d ertecknandet förklara att den un­ phase, it shall apply the A greem ent provision- der e tt inledande skede 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 that State by 1 July 1993, förhållande till den staten den 1 juli 1993, för­ provided th a t in relation to Bulgaria the u tsatt att avtalet har trä tt i kraft i förhållande A greem ent has entered into force. till Bulgarien.

A rticle 39 A rtikel 39

Depositary Depositarie T he G overnm ent of Sweden, acting as Sveriges regering, som är depositarie för av­ D epositary, shall notify all States th at havé ta let, skall u n d errätta sam tliga stater som har signed o r acceded to this A greem ent of the und erteck n at eller anslutit sig till d etta avtal deposit of any instrum ent o f ratification, om deponering av ratifikations-, godkännan­ acceptance o r accession, as well as o f the entry de- eller anslutningsinstrum ent, samt om

24

into force o f this A greem ent, o f its expiry or of ik raftträdande av d etta avtal, annan åtgärd el­ any w ithdraw al therefrom . ler u n derrättelse som rör d etta avtal, dess upp­ h örande eller frånträde. 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 dertecknade, 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 G eneva, this 29th day of March U P P R Ä T T A T i G enéve den 29 m ars 1993 i 1993, in a single authentic copy in the English e tt enda autentiskt exem plar på engelska språ­ language which shall be deposited with the ket, vilket skall deponeras hos Sveriges rege­ G overnm ent of Sweden. The D epositary shall ring. D epositarien skall sända bestyrkta ko­ transm it certified copies to all Signatory pior till samtliga signatärstater och avtalsslu­ States, and States acceding to this A greem ent. tande stater.

F or the R epublic of A ustria For the Republic of Bulgaria F ör R epubliken Ö sterrike För R epubliken Bulgarien W. Lang V. Karabashev

For the R epublic of Finland För R epubliken Finland

A . V iertiö

For the R epublic of leeland F ör R epubliken Island L. O lafsdottir

For the Principality of Liechtenstein För Furstendöm et Liechtenstein A. Willi

For the Kingdom o f Norway F ör K onungariket Norge E. Selm er

For the Kingdom of Sweden För K onungariket Sverige

S. Patek

For the Swiss C onfederation F ör Schweiziska Edsförbundet

J.-P. D elam uraz

25

a n n e x 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 vhen imported into the EFTA States or Bulgaria 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 Bulgaria, when originating in Liechtenstein or Switzerland

ex 3501.90 - Other: — Other thån casein glues Liechtenstein Switzerland Bulgaria, when originating in Liechtenstein or Switzerland

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

ex 3502.10 - Egg albumin: — Other thån unfit, or to All EFTA be rendered unfit, for States human consumption

26

SÖ 1993:79

ex 3502.90 - Other: All EFTA — Milk albumin (lactalbumin), States other thån unfit, or to be rendered unfit, for human consumption

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 preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:

3809.10 — With a basis of amylaceous 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

27

38.23 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 elsevhere 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. 0401 to 0404 of 30% by weight or more

45.01 Natural 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)

28

sorn avses i artikel 2 punkt a) Varor, enligt 25-97 kapitel i System et för harm oniserad varubeskrivning och kodifiering (H S), för vilka d etta avtal inte gäller vid im port till de EFTAstater som anges vid varje vara

T u llta x e n r/H S V aruslag U n d a n ta g n a vid n r im p o rt till

35.01 K a se in , k a s e in a te r o ch a n d ra o ch a n d ra k asein d e riv a t; k asein lim : 3501.10 - kasein L ie c h te n ste in Schw eiz B u lg a rie n , d å v a ­ ra n s u rsp ru n g s­ la n d ä r L ie c h te n ­ ste in e lle r Schw eiz u r 3501.90 - a n d r a : - - a n d r a än k asein lim L ie c h te n ste in Schw eiz B u lg a rie n , d å v a ­ ra n s u rsp ru n g s­ la n d ä r L ie c h te n ­ ste in e lle r Schw eiz

35.02 A lb u m in e r (in b e g rip e t k o n c e n tra t av tv å e lle r flera v a s sle p ro te in e r in n e h å lla n d e m e r än 80 v ik tp ro c e n t v a s sle p ro te in e r, b e rä k n a t p å t o r r ­ s u b s ta n se n ), a lb u m in a te r o ch a n d ra a lb u m in d e ­ rivat: u r 3502.10 - äg g alb u m in : — a n n a n än så d a n o tjä n lig e lle r av se d d a tt g ö ra s A lla E F T A -sta te r o tjä n lig till m ä n n isk o fö d a u r 3502.90 - a n d ra slag: — m jö lk a lb u m in (la k ta lb u m in ), a n n a n än så d a n A lla E F T A -sta te r o tjä n lig e lle r av se d d a tt g ö ra s o tjä n lig till m ä n n isk o fö d a

35.05 D e x trin o ch a n n a n m o d ifie ra d s tä rk e ls e (t ex fö rk listra d e lle r fö re s tra d s tä rk e ls e ); lim och k liste r p å b asis a v stä rk e ls e , d e x trin e lle r a n n a n m o d ifie ra d stä rk e lse : u r 3505.10 - d e x trin o ch a n n a n m o d ifie ra d stä rk e lse : — m e d u n d a n ta g av stä rk e ls e e tra r o ch stä rk e l- Ö ste rrik e se e stra r, ej v a tte n lö slig a 3 505.20 - lim o ch k liste r Ö s te rrik e

38.09 A p p re tu rm e d e l, p r e p a r a t fö r p å s k y n d a n d e av färg n in g e lle r fö r fix e rin g av fä rg ä m n e n sa m t a n d ra p r o d u k te r o ch p r e p a ra t (t ex g lä ttm e d e l och b e tm e d e l), av så d a n a slag som a n v ä n d s in o m te x til-, p a p p e rs- e lle r lä d e rin d u strin e lle r inom lik n a n d e in d u strie r, in te n ä m n d a e lle r in ­ b e g rip n a n åg o n a n n a n sta n s: 3809.10 - p å b asis av stä rk e lse e lle r stä rk e ls e p ro d u k te r Ö s te rrik e - a n d ra slag: u r 3809.91 — av s å d a n a slag so m a n v ä n d s inom te x tilin d u ­ strin e lle r inom lik n a n d e in d u strie r: in n e h å lla n d e stä rk e lse e lle r s tä rk e ls e p ro ­ Ö s te rrik e d u k te r u r 3809.92 :— av så d a n a slag som a n v ä n d s inom p a p p e rs in ­ d u strin e lle r in o m lik n a n d e in d u strie r: in n e h å lla n d e stä rk e ls e Ö s te rrik e e lle r s tä r ­ k e ls e p ro d u k te r

29

T u llta x e n r/H S V aruslag U n d a n ta g n a vid n r im p o rt till u r 3809.93 — av så d a n a slag som a n v ä n d s in o m lä d e rin d u ­ strin e lle r inom lik n a n d e in d u strie r: in n e h å lla n d e stä rk e lse e lle r s tä rk e ls e p ro ­ Ö s te rrik e d u k te r

38.23 B e re d d a b in d e m e d e l fö r g ju tfo rm a r e lle r g ju tk ä rn o r; k e m isk a p ro d u k te r sa m t p r e p a r a t från k e m isk a e lle r n ä rstå e n d e in d u strie r (in b e g rip e t så d a n a som b e s tå r av b la n d n in g a r av n a tu r p ro ­ d u k te r ), in te n ä m n d a e lle r in b e g rip n a n åg o n a n ­ n a n sta n s; re s tp r o d u k te r frå n k e m isk a e lle r n ä r­ stå e n d e in d u strie r, in te n ä m n d a e lle r in b e g rip n a n åg o n a n n a n sta n s: u r 3823.10 - b e r e d d a b in d e m e d e l fö r g ju t f o rm a r e lle r g ju tk ä rn o r: — p å b asis av stä rk e lse e lle r d e x trin Ö s te rrik e u r 3823.90 — a n d ra slag: — m ed e tt sa m m a n la g t in n e h å ll av m in st 30 Ö s te rrik e v ik tp ro c e n t so c k e r, stä rk e ls e , s tä rk e ls e p ro ­ d u k te r e lle r p r o d u k te r e n lig t n r 04.01-04.04

45.01 N a tu rk o rk , o b e a r b e ta d e lle r e n k e lt fö ra rb e ta d ; Ö s te rrik e k o rk a v fa ll; k ro ss a d , g ra n u le ra d e lle r m a le n k o rk Islan d S verige

53.01 L in , o b e re tt e lle r b e r e tt m en in te sp u n n e t; b lå ­ Ö s te rrik e n o r o ch avfall a v lin (in b e g rip e t g a rn av fall sa m t L ie c h te n ste in riv et avfall o ch riv en lu m p ) Schw eiz Sverige

53.02 M ju k h a m p a (C a n n a b is sa tiv a L .), Ö s te rrik e Ö s te rrik e o b e re d d e lle r b e re d d m en in te s p u n n e n ; b lå n o r L ie c h te n ste in och avfall av m ju k h a m p a (in b e g rip e t g a rn av fall Schw eiz sa m t riv e t avfall o c h riv e n lu m p ) Sverige

30

PROTOCOL A

CONCERNING PRODUCTS REFERRED TO IN SUB-PARAGRAPH _(b) OF ARTICLE 2

A rticls-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 Articles 2 and 3, the Agreement does not preclude:

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

(ii) the application of measures adopted upon export.

2. The price compensation measures shall not exceed the differences between the domestic price and the vorld märket price of the agricultural rav materials incorporated in the goods concerned. If, however, 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 vhen calculating the compensatory amounts. Moreover, if Bulgaria and any of the EFTA States agree on reductions of variable levies applied to agricultural rav materials, these reductions shall in an appropriate vay be taken into account by the State Party in question in the calculation of the compensatory amounts for the processed products concerned.

3. The price compensation system as outlined in paragraphs 1 and 2 shall not restrict in any vay the pursuance of the respective agricultural policies of the EFTA States and of Bulgaria or the taking of any measures under such policies.

31

Article 2

1. For products listed in Tables I, II, III, IV, and V, the respective EFTA State shall accord to Bulgaria the treatment indicated in those Tables. It is understood that this treatment is the same as accorded to the European Economic Community by 1 January 1993.

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

Article 3

1. Notwithstanding Article 4 of the Agreement, the customs duties applied by Bulgaria to products originating in the EFTA States listed in Table VII, from the entry into force of the Agreement until 31 December 1996, will not be higher thån those applied on 28 February 1993.

2. Bulgaria shall reduce progressively its import duties on the goods listed in Table VII in accordance with a timetable established by the Joint Committee during 1996. These reduetions shall take place as rapidly as under the Europé Agreement between Bulgaria and the European Communities, and with the same produet coverage.

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

32

A rticle 4

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

Article 5

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

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

A rticle s

The EFTA States and Bulgaria shall review at twoyearly intervals the development of their trade in products covered by this Protocol. A first review shall be held before the end of 1994. In the light of these reviews and taking into account the arrangements betveen the States Parties to this Agreement and the European Economic Community in this field, the EFTA States and Bulgaria 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

AUSTRIA

HS t a r i f f DcscriPtion of Products Rate of Dutv in % ad vol. or in Schilling per 100 kg i1) 0403 Buttermilk, curdled Bilk and cream, yoghurt, kephir and other fermented or acidified Bilk and creaa, whether or not concentrated or containing added sugar or other sveetening matter or flavoured or containing added fruit, nuts or cocoa:

1 0 - Yoghurt: B - Other v l

90 - Other: B - Other v l

0710 Vegetables (uncooked or cooked by steaaing or boiling in water), froien:

40 - Sveet corn (Zea mays var. saccharata) vl

0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur vater or in other preservative Solutions), but unsuitable in that State for immediate consumption.

90 - Other vegetables; Bixtures of vegetables: ex E - Sveet corn (Zea B ays var. saccharata), except Bixtures of vegetables vl

1519 Industrial Bonocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols FREE

vl = variable levy

34

HS tariff Description of Products Rate of Dutv in % ad vol. or in Schilling per 100 kg W

1702 Other sugare, including chemically pure lactose, maltose, glucose and fruetose, in solid fora; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed vith natural honey; caramel:

50 - Chemically pure fruetose v l

90 - other, including invert sugar: B - Maltose: 1 - Chemically pure FREE

1704 Sugar confectionery (including white chocolate), not containing cocoa: V l

1806 Chocolate and other food preparations containing cocoa V l

1901 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by veight of less thån 50%, not elsevhere 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 Vl

1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, canelloni; couscous, whether or not prepared.

( 1 0 ) - Uncooked pasta, not stuffed or otherwise prepared: 11 — Containing eggs Vl 19 — Other Vl

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

35

Pate of Dutv in % ad vol. or in Schill- ■H H per 100 kg (

ex 2 0 stuffed pasta, whether or not cooked or otherwise prepared, except stuffed pasta containlng more thån 20% by veight of sausage, »eat, Beat offal, blood, fish or crustaeeans, nolluscs or other aquatic invertebrates, or any conbination thereof v l

30 Other pasta v l

40 Couscous v l

1903 00 Tapioca and substitutes therefore prepared form starch, in the forn of flakes, grains, pearls, siftings or in similar forms vl

1904 Prepared foods obtained by the swening or roasting of cereals or cereal products (for example, corn flakes); cereals, other thån maire (corn), in grain form, precooked or otherwise prepared vl

1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products vl

2 0 0 1 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

90 - Other: E - Sweet corn (Zea mays var. saccharata) vl

2004 Other vegetables prepared or preserved otherwise thån by vinegar or acetic acid, frozen:

90 - Other vegetables and mixtures of vegetables: B - Other: ex 1 - Sweet corn (Zea mays var. saccharata), except mixtures of vegetables vl

36

SÖ 1993:79

H? t a r i f l Rate of Dutv in % ad vol. or in Schilling per 100 kg

2005 Other vegetables prepared or preserved othervise thån by vinegar or acetic acid, not frozen: 2 0 - Potatoes: ax 20 - In the forn of flour, neal or flaka» v l

80 - Sveet corn, (Zaa nays var. saccharata) 13 %* + Vl

2008 Fruits, nuta and other adibla parts of plants, othervise prepared or preserved, vhether or not containing added sugar or other sveetening natter or spirit, not elsevhere specified or included:

(90) - Other, including nixtures other thån those of subheading No. 2008.19: 99 - Other: B - Other edible parts of plants: B - Kaize (corn) V l

2 1 0 1 Extracts, essences and concentrates, of coffee, tea or naté and preparations vith a basis of these products or vith a basis of coffee, tea or naté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

10 - Extracts, essences and concentrates, of coffee and preparations vith a basis of these extracts, essences or concentrates or vith a basis of coffee: A - Preparations vith a basis of coffee: 1 - With a contant of nilkfat of 1,5% or nore by veight or vith a content of nilk proteins of 2,5% or nore by veight or vith a sugar content of 5% or nore by veight, expressed as invert sugar, or vith a starch content of 5% or nore by veight vl

The industrial element of the duty vill be reduced to 9% at entry into force, to 5% after 1 year and 0% after 2 years.

37

Rate of Dutv in % ad vol. or in Schilling per 100 kg t1)

2 0 " Extracts, essences and concentrates, of tea or aaté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or aaté: A - Preparations with basis of tea or aaté: 1 - With a content of ailkfat of 1,5% or aore by weight or with a content of Bilk proteins of 2,5% or aore by weight or with a sugar content of 5% or aore by weight, expressed as invert sugar, or with a starch content of 5% or aore by weight v l

30 - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: B - Other v l

2 1 0 2 Yeasts (active or inactive); other singlecell micro-organisBS, dead (but not including vaccines of heading No. 3002); prepared baking powders:

2 0 - Inactive yeasts; other single-cell aicro-organisas, dead: A - Inactive yeasts FREE

2103 Sauces and preparations thereof; aixed condiaents and aixed seasonings; austard flour and aeal and prepared austard:

10 - Soya sauce 13 % ain 220.-

20 - Toaato ketchup and other toaato sauces 13 % ain 220.-

90 - Other: A - Preparations for sauces with a basis of flour, aeal starch of aalt extract v l B - other 13 % ain 220.-

2104 Soups and bröths and preparations therefor; hoaogenised coaposite food preparations

Soups and bröths and preparations therefor 6 % ain lio.-

38

SÖ 1993:79

H? t a c i f t Rate of Dutv in % ad vol. or in Schilling per 100 kg t1)

20 Homogines composite food preparations: B - Othar 6 % nin 110.-

2105 00 lea crean and othar adlbla ica, whether or not contalning cocoa v l

2106 Food praparations not alsavhara specified or includad:

10 - Protain concantratas and taxturad protein substances: ex 10 - With a contant of nilkfat of 1,5% or mora by weight or with a contant of Bilk proteins of 2,5% or Bora by waight or with a sugar contant of 5% or Bore by waight, expressed as invart sugar, or with a starch contant of 5% or Bora by waight v l

90 - Other: B - Othar: 1 - With a contant of nilkfat of 1,5 % or nore by waight or with a content of Bilk proteins of 2,5% or nora by waight or with a sugar content of 5% or nora by waight, expressed as invart sugar, or with a starch contant of 5% or Bore by weight v l 2 - Other: b - Other: 1. Hydrolysatas of proteins and autolysates yeast 14 % nin 130.-

2 2 0 2 Waters, including nineral waters and aerated waters, containing added sugar or other swaetaning nätter or flavourad, and othar non-alcoholic beverages, not including fruit or vagetabla juicas of haading No. 2009:

10 - waters, including nineral waters and aerated waters, containing added sugar or other swaetening nätter or flavourad: A - Containing added sugar v l B - Other FREE

39

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

90 - Others A - Of products of heading No. 0401, 0402 or 0404 v l B - Other: 1 - Containing added sugar v l 2 - Othar FREE

2203 Baar nada fron nalt vl

2905 Acyclic alcohols and thalr halogenatad, sulphonatad, nitratad or nitrosated derivativas:

(40) — Other polyhydric alcohols: 43 — Mannitol FREE 44 — D-glucitol (sorbitol) FREE

2915 Saturated acyclic nonocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenatad, sulphonated, nitratad or nitrosated derivatives:

( 1 0 ) - Fomic acid, its salts and esters: 13 - Esters of fornic acid: ex 13 - esters of nannitol or D-glucitol (sorbitol) FREE

(30) - Esters of acetic acid: 39 - Other B - Othar: ax B - Esters of nannitol or D-glucitol (sorbitol) FREE

90 - other: ax 90 - Esters of nannitol or D-glucitol (sorbitol) FREE

2916 Unsaturatad acyclic nonocarboxylic acids, cyclic nonocarboxylic acids, their anhydrides, halidas, peroxidas and peroxyacids; their halogenatad, sulphonatad, nitratad or nitrosated derivatives:

( 1 0 ) - Unsaturatad acyclic nonocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

40

HS tariff D e s c r l p t l on of Products R a ta D uty in % ad vol. or in Schilling per 100 kg t1)

19 — Othar: •x 19 - Esters of mannitol or D-glucitol (sorbitol) FREE

2917 Polycarboxylic acids, thelr anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrostated derivatives:

( 10 ) - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 19 — Other: ex 19 - Itaconic acid, its salts and esters FREE

2918 Carboxylic acids 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 FREE 14 — citric acid FREE 15 — Salts and esters of citric acid FREE 19 — Other: ex 19 - Glyceric acid, glycolic acid, saccharic acid, isosaccharicd acid and heptasaccharic acid; their salts and esters FREE

2932 Heterocyclic compounds vith oxygen heteroatom(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

41

HS tariff lieser iot ion of oroduets Rate of Dutv in % ad vol. or in Schilling per 100 kg U)

90 - other: ex 90 - Anhydrous nannitol and D-glucitol (sorbitol) compounds, excluding aaltol and isoaaltol FREE

ex 90 - alpha-Methylglucoaide FRUE 4

2940 00 Sugars, chemically pure, other thån sucrose, lactose, aaltose, glucose and fruetose; sugar athera and sugar esters, and their salts, other thån produets of heading No. 2937, 2938 or 2939: ex - Sorbose, its salts and esters FREE

2941 Antibiotics:

10 - Penicillins and their derivatives with a penicillanic acid strueture; salts thereof FREE

3001 Glands and other organs of organotherapeutic uses, dried, whether or not povdered; extracts of glands or other organs or of their secretions for organotherapeutic uses; heparin and its salts; other hunan or aniaal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included:

90 - Other: ex 90 - Heparin and its salts 8 %

3501 Casein, caseinates and other casein derivatives; casein glues v l

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

10 - Dextrins and other nodified starches: A - Starch ethers and esters: 2 - Other 8 t

42

SÖ 1993:79

HS tariff Pate of Dutv in % ad vol. or in Schilling per 100 kg l1)

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 veight 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 veight of 1 kg: ex 10 - With a basis of sodium silicate emulsion or for resin emulsions FREE

(90) - other: 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:

90 - Other: A - Prepared enzymes, containing foodstuffs: 1 - With a contant of milkfat of 1,5% or more by veight or vith contant of milk proteins of 2,5% or more by veight or vith a sugar contant of 5% or more by veight, expressed as invert sugar, or vith a starch content of 5% or more by veight 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 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 %

90 - Other: ex B - Products of sorbitol cracking 8 %

43

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

3911 Petroleum resins, coumarone-indene reslns, polyterpenes, polysulphides, 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 poly­ terpenes : ex 10 - Adhesives with a basis of emulsions of this subheading FREE

90 - Other: ex 90 - Adhesives vith a basis of emulsions of this subheading FREE

3913 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, Chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms:

- Other: ex 90 - Dextran 6 % ex 90 - Other thån hardened proteins or Chemical derivatives of natural rubber 8 %

44

TABLE II TO PROTOCOL A

FINLAND1

H & J te a flin g P a s c r l p t l g n o f p r o d u s & s Rate of NO. Dutvc^)

0403 Buttermilk, curdled silk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening natter or flavoured or containing added fruit, nuta or cocoa:

0403 10 - Yogurt: ex 10 — Flavoured or containing added fruit, nuts or cocoa v c

0403 90 - Other: ex 90 — Flavoured or containing added fruit, nuts or cocoa

0710 Vegetables (uncooked or cooked by steaning or bolling in water), frozen:

0710 40 - Sveet corn (Zea maya var. saccharata)

0711 Vegetables provisionally preserved (for exanple, by sulphur dioxide gas, in brine, in sulphur water or in other preservative Solutions), but unsuitable in that stata för imnediate consunption:

0711 90 - Other vegetables; nixtures of vegetables: ex 90 — Sveet corn (Zaa maya var. saccharata) v c

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

vc » variable component

45

1519 Industriel monocerboxylic fetty ecids; ecid oils fron refining; industriel fetty elcohols:

- Industriel nonocerboxylic fetty ecids; ecid oils from refining: 1519 13 — Tell oil fetty ecids FREE

1702 Other sugers, including chenicelly pure lectose, meltose, glucose end fructose, in solid form; suger syrups not conteining edded flevouring or colouring matter; artificiel honey, whether or not mixed with neturel honey; ceremel:

1702 50 - Chenicelly pure fructose v c

1702 90 - Other, including invert suger: ex 90 - Chemicelly pure meltose FREE

1704 Suger confectionery (including white chocolete), not conteining cocoe vc

1806 Chocolete end other food preperetions conteining cocoe vc

1901 Meit extrect; food preperetions of flour, meal, starch or malt extrect, not conteining cocoe powder or conteining cocoe powder in e proportion by weight of less then 50 %, not elsewhere specified or included; food preperetions of goods of headings Nos 0401 to 0404, not conteining cocoe powder or conteining cocoe powder in e proportion by weight of less then 10 %, not elsewhere specified or included:

1901 10 — Preperetions for infant use, put up for retail sale: — Preperetions of goods of headings 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 headings Nos 0401 to 0404 vc — Other 0.50mk/kg+vc

46

SÖ 1993:79

HS Hendina No.

1901 90 — Other: — Malt extract v c — Preparation of goods of headings Nos 0401 to 0404 v c — Othar 0.50mk/kg+vc

1902 Pasta, vhether or not cooked or stuffed (with meat or other substances) or othervise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, eannelloni; couscous, whether or not prepared:

- Uncooked pasta, not stuffed or otherwise prepared: 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: cx 20 - Other thån products containing more thån 20% by weight of sausages, meat, meat offal, blood, fish, crustaceans, molluscs 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 from starch, in the form of flakes, grains, pearls, siftings or in similar forms FREE

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

1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:

1905 10 - Crispbread

47

HS Headincr Bste Of Ko. Duty(2)

1905 20 — Gingerbread and the like v c

1905 30 ~ Sveet biscuits; waffles and vafers v c

1905 40 — Rusks, toasted bread and similar toasted Products vc

1905 90 — Other: — Gluten bread and unleavened bread (matros) 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 (Zea mays 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 e 2004 90 - Other vegetables and mixtures of vegetables: ex 90 - Sveet corn (Zea mays var. saccharataJ 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 (Zea mays var. saccharata) vc

48

HS Hendina No.

2008 Fruit, nuts and othar edibla parts of plants, othsrvisa praparad or prasarvad, vhether or not containing addad sugar or othar swaataning mattar or spirit, not alsavhara spacifiad or includad:

— Nuts, ground-nuts and othar saads, whether or not mixad togathar: 2008 11 — Ground-nuts: •x 11 Peanut buttar v c 2008 19 — Othar, including mixturas: •X 19 Praparations basad on caraal saeds v c

— othar, including mixturas other thån thosa of subhaading 2008 19: 2008 99 — Othar: •X 99 Maire (corn) othar thån swaat corn Zaa mays var. saccharata ), not containing addad spirit or sugar vc

2 1 0 1 Extracts, essences and concantratas, of coffaa, taa or maté and praparations with a basis of these products or with a basis of coffaa, taa or maté; roastad chicory and othar roastad coffaa substitutas, and axtracts, assences and concantratas tharaof:

2 1 0 1 10 - Extracts, essences and concentrates, of coffee, and praparations with a basis of these axtracts, essences or concentrates or with a basis of coffee: ex 10 — Preparations with a basis of coffee vc

2 1 0 1 2 0 - Extracts, essences and concentrates, of taa or maté, and praparations with a basis of these axtracts, essences or concantratas or with a basis of taa or maté: •X 20 — Praparations with a basis of taa or maté vc

2101 30 - Roastad chicory and other roasted coffee substitutes, and axtracts, assancas and concantratas tharaof: •x 30 — Roastad coffaa substitutas (axcluding roastad chicory), and axtracts, assancas and concantratas tharaof FREE

49

2 1 0 2 Yeasts (active or Inactive); other singlecell micro-organisms, dead (but not including vaccines of heading No. 3002); prepared baking powdere:

2 1 0 2 20 ~ Inactive yeasts; other single-cell micro-organisms, dead: •x 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 liguid mango chutney) vc

2104 Soups and bröths and preparations therefor; homogenised composite food preparations:

2104 10 - Soups and bröths and preparations therefor vc

?105 lee cream and other edible ice, vhether 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 vc

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)

4 —SÖ 1993:79 Del 1

50

HS Headlna M j .

2 2 0 2 Waters, including mineral vaters and aerated waters, containing added sugar or othar sveetening matter or flavoured, and othar non-alcoholic beverages, not includ­ ing fruit or vegetable juices of heading No. 2009:

2 2 0 2 10 — Waters, including mineral vaters and aerated vaters, containing added sugar or othar sveetening matter or flavoured: •x 10 — Containing sugar (sucrose or invert sugar) v c

2202 90 — othar: •x 90 — Containing milk or milkfats v c — other: •X 90 Containing sugar (sucrose or invert sugar) vc

2203 Beer made from malt vc

2205 Vermouth and other vine of fresh grapes flavoured vith plants or aromatic substances FREE

2208 Undenatured 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:

2208 90 - other: •X 90 — Liqueurs, bitters, punch and other similar 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

51

HS Headlna Etta.

2915 Saturated acyclic nonocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates:

~ Formic acid, its salts and esters: 2 9 1 5 13 — Esters of tonnie acid: •X 13 Esters with mannitol or sorbitol FREE

— Esters of acetic acid: 2915 39 — Othar: •X 39 Esters with nannitol or sorbitol FREE

2915 90 — Othar: ex 90 — Esters with nannitol or sorbitol FREE

2916 Unsaturated acyclic nonocarboxylic acids, cyclic nono-carboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sul­ phonated, nitrated or nitrosated derivatives:

- Unsaturated acyclic nonocarboxylic acids, their anhydrides, halides, peroxides,peroxyacids and their derivatives: 2916 19 — Other: ex 19 Esters with nannitol 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,

52

H5_Haaäins

No.

peroxyacids and thair darivatlvas: 2918 11 — Lactic acid, itc salta and astars FREE 2918 14 — Citric acid FREE 2918 15 — Salts and astars of citric acid FREE 2918 19 — Othar: Glycaric acid, glycolic acid, saccharic acid, isosaccharic acid, haptasaccharic acid, thair salts and astars FREE

2932 Hatarocyclic compounds with oxygan heteroatom(s) only:

• Compounds containing an unfusad furan ring (whathar or not hydroganatad) in the structura: 2932 19 -- Othar: •x 19 Anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol FREE

2932 90 — othar: •X 90 — Alfa-Methylglucosides FREE •X 90 — Anhydrous mannitol and sorbitol compounds, axcluding maltol and isomaltol FREE

2940 Sugars, chemically pura, othar thån sucrosa, lactose, maltosa, glucosa and fructosa; sugar athars and sugar astars, and thair salts, othar thån products of haading No. 2937, 2938 or 2939:

•X 2940 - sorbose, its salts and astars FREE

2941 Antibiotics:

2941 10 - Penicillins and thair darivativas with a penicillanic acid structura; salts thereof FREE

3001 Glands and othar organs for organotherapeutic usas, dried, whathar or not powdarad; axtracts of glands or othar organs or of thair sacrations for organotharapautic usas; haparin and its salts; othar human or animal substancas preparad for tharapautic or prophylactic usas, not alsawhara spacifiad or includad:

53

3001 90 - Other: ex 90 — Heparin and its salts FREE

3501 Casein, caseinates and other casein derivatives; casein glues:

3501 10 - Casein FREE

3501 90 - Other: ex 90 - Caseinates and other casein derivatives 25% with a min. of 0.30mk/kg+vc

ex 90 — Casein glues FREE

3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); 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

3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and prep- ‘<ons (for example, dressings and

54

SÖ 1993:79

HS H a d i n g No.

mordants), of a kind used in the textile, paper, leather or like Industries, not elsevhere 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: •x 91 Containing starch or products derived from starch FREE 3809 92 — Of a kind used in the paper or like industries: •x 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 products), not elsevhere

specified or included; residual products

of the Chemical or allied industries, not

elsevhere 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 elsevhere specified or included, in primary forms:

3911 10 - Petroleum resins, coumarone, indene or coumarone-indene resins and poly­ terpenes: ex 10 — Adhesives vith a basis of resin emulsions FREE

55

3911 90 - Other: ■x 90 — Adhesives with a basis of resin emulsions FREE 3913 Natural polymers (for example, alginic acid) and modified natural polymers (for example hardened proteins, Chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms:

3913 90 - other: • X 90 — Other (excluding hardened proteins and Chemical derivatives of natural rubber) FREE

56

TABLE I I I TP PRPTQCPL A

E SB O *!

HS headinq Description of Products Rate of Dutv f*1 KO.

04.03 BttttergHXj surfllifl gilh and eram. vocrurt. keohlr and other fermented or acidlfied nille and cream. whether or not concentrated or containing added »uoar or other sveetenina matter or flavoured or containinq added fruit. nina or casa»

— Yogurt: 1 0 . 2 — Containing added fruit, nut* or berries VC + 0,50 ex 10.9 — Other: Flavoured or containing cocoa VC

ex 90.0 — Other: — Flavoured or containing cocoa VC — Containing added fruit, nuta or berries VC + 0,50

07.10 Veaetables (uncooked or cooked bv steamino or boilino in vater), trozén:

40.0 - Sveet corn (fea aays var. saccharata) free

VC ■ Variabla component, may be changed to internal measures. i • Internal neasures combined vith an equalization fee, nay be changed to a variabla component.

free > No price compensation neasures applied but may be introduced.

57

07.11 Vgqetab les Provis l o n a l l v pr e s e r v e d If<?r exflmple, b Y SUlPhur d ioxide oas.

in b n n e . In sulphur w a ter or in

gther Preservative Solutions i . but u n s u i t a b l e in that state for

i mmediate c o n s u m o t i o n :

- Other vegetables; mixtures of vegetables: 90.1 — Sweet corn (Zea aays var. saccharata) free

13.02 Vegetable sans and extracts; pectlc gybstances. pectinates and pectates: aaar-aqar and other mucilages and thickeners. whether or not modified. derived from veoetable Products:

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

ex 31.0 — Agar-agar: Modified

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 acjds; acid oils from refinina: industrial fattv alcohois:

- Industrial monocarboxylic fatty acids; acid oils from refining: 13.0 — Tall oil fatty acids free

58

SÖ 1993:79

HS heading No.

17.02 Other sugars, includina chemicallv pure lactose. aaltose. olucose and fructose. in solid fonn: sugar svtups not contalning added flavourlng or colouring watter; artificiel honev. whether or not aixed with natural honev: caraael:

50.0 - Cheaically pure fructose free

- Other, including invert sugar: ex 90.9 - Other: Cheaically pure aaltose free

17.04 Suoar confectionerv (including white chocolate)■ not containing cocoa

18.06 Chocolate and other food preparations containing cocoa:

1 0 . 0 — Cocoa powder, containing added sugar or other sweetening aatter VC

— Other preparations in blocks or slabs veighing Bore thån 2 kg or in liquid, paste, powder, granular or other bulk fora in containers or iaaediate packings, of a content exceeding 2 kg: 2 0 . 1 — lee creaa powders and table creaa powders v c

20.9 — Other i

— Other, in blocks, slabs or bars: 31.0 — Filled vc 32.0 — Not filled vc

— Other: 90.1 — Other chocolate vc

90.2 — lee creaa powders and table creaa powders vc

90.9 — Other edible preparations i

59

Description of produets

19.01 Malt extract: food preparations of flour, meal. starch or malt extract. not contalnino cocoa powder or containina cocoa powder in a proportion bv_ weicht of less thån 50%. not elsewhere specified or included: food preparations of aoods of headinas tias, 0401 to 0404. not containina cocoa powder or containina cocoa gavder In a proportion bv weiaht of less thån 10%. not elsewhere specified or included;

10.0 — Preparations for infant use, put up for retail sale VC + 0,50

— Mixes and doughs for the prep­ arat ion of bakers' vares of heading No. 19.05: 2 0 . 1 — In containers of a net content of not nore thån 2 kg VC

20.9 — Other VC + 0,50

— Other: 90.1 — Malt extract free

90.9 — Other VC + 0,50

19.02 Pasta, whether or not cooked or Stuf fed (with ineat or other substances; or otherwise prepared. SUCh as spaghetti, macaroni. noodles lasaane. anocchi. ravioli. cannelloni; couscous. vhether or not

p r s p a r e d ;

- Uncooked 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 i + 0,20

60

HS h e a f l in g

No.

19.03 Taploca and substltutes therefor prepared from starch, in the fora of flakes, qralns. pearls. giftings or in similar forms VC + 0 , 2 0

19.04 Prepared foods obtalned bv the swening or roastlna of cereals or cereal Products t for example. corn flakes): cereals. other thån malte fcorn). in arain forre, pre-cooked or otherwlse prepared;

1 0 . 0 - Prepared foods obtained by the swelling or roasting of cereals or cereal products VC

90.0 - Other VC

19.05 Bread. pastrv. cakes. biscuits and other bakers1 wares. whether or not containinq cocoa: communion waters* emptv cachets of a kind suitable for pharmaceutical use. sealing waters* rice paoer and similar Products:

1 0 . 0 - Crispbread VC + 10 %

2 0 . 0 - Gingerbread and the like VC

30.0 - Sweet biscuits; waffles and waters VC

40.0 - Rusks, toasted bread and similar toasted products VC

90.0 - Other VC

2 0 . 0 1 Veqetables. fruit, nuts and other edible parts of plants, prepared or preserved bv vineqar or acetic addi

- Other: — Vegetables: 90.3 Sweet corn (Zaa mays var. saccharata) free

61

BS freding No.

20.04 Other veoetables prepared or preserved otherwise thån bv vineoar or acetic acid. f r o z é n :

«x 10.0 - Potatoes: — Preparations in the form of flour, peal or flakes, based on potatoes i + 0,20

- Other vegetables and mixtures of vegetables: 90.1 — Sveet corn (Zea aays var. saccharata )

20.05 Other vegetables prepared or Bteserved otherwise thån bv vineoar or acetic acid. not trozén:

ex 20.0 - Potatoes: - Preparations in the forn of flour, neal or flakes, based on potatoes i + 0,20

80.0 - Sveet corn (Zea mays var.

saccharata)

20.08 Er.uit. nuts and other edible parts of Plants, otherwise prepared or preserved. whether or not containina added sugar or other sveetenina matter or spirit. not elsewhere SPecified or included:

- Nuts, ground-nuts and other seeds, whether or not nixed together: — Ground-nuts: 1 1 . 1 Peanut butter free

21.01 Extracts. essences and concentrates. of coffee. tea or maté and prep­ arations with a basis of these Products or with a basis of coffee. tea or maté: roasted chicorv and other roasted coffee substitutes. and extracts. essences and

congentrates thereot;

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

62

ex 10.9 - Preparetions vith a basis of coffee (including coffee pastes) free

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 20.9 - Preparations vith a basis of tea or naté free

30.0 Roasted chicory and ether roasted coffee substitutes and extracts, essences and concentrates thereof free

2 1 . 0 2 Yeasts (active or inactive): other sinale-cell micro-orqanisms. dead (but not including vacclnes of headino No. 30.02): prepared baklng powders:

— Active yeasts: 10.1 — Wina 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: mixed condiments and mixed seasoninas: mustard flour and neal and prepared mustard:

1 0 . 0 - Soya sauce

2 0 . 0 - Tomato ketchup and other tomato sauces

90.0 - Other

21.04 S oups and bröths and preparations therefor: homoqenised coappsite fPPfl preparations:

- Soups and bröths and preparations therefor: — In airtight containers: 10. 1 Heat bröth

63

KSL l

1 0 . 2 Vegetable soups and bröths, concantrated or not, containing neither Beat nor aeat-extracts

10.3 Fish soup (containing not less thån 25% by veight of fish) i

10.4 — othar VC

— Other: 10.5 Containing maat or meat-extracts v c

10.6 Fish soup (containing not lass thån 25 % by veight of fish) i

10.9 Other vc

21.05 5 lee creaa and other edible ice. Hhether or not containing cocoa;

00.1 - Containing cocoa vc + 0,90

- Other: 0 0 . 2 — Containing fatty substancas vc + 1,70

00.9 — Other vc

21.06 S Faod preoarations not elsewhere specified or included;

10.0 — Protein concentrates and taxtured protein substances vc

— Other: 90.1 — * Non-alcoholic compound preparations on tha basis of axtracts of haading No. 13.02 for tha aanufactura of beverages

90.2 — Preparations of juices of appia or blackcurrant, for tha aanufacture of bavaragas i + 10 %

90.3 — Preparations of othar juices, for tha manufacture of bavaragas i

90.4 — Sweets and chewing gus, not con­ taining sugar vc

90.9 — Other: -— Cream substitutas vc

64

Fat emulsion* and similar preparations containing more thån 15% by veight of milkfats VC + 25%

Other v c

2 2 . 0 2 Waters, includinq mineral water* .and

M O iiA ja tia i containing adflafl

suaar or other sweetenlno matter or flavoured. and other non-alcoholic beveraoes. not includinq fruit or vegetable iuices of headinq No. 20.09 VC

22.03 Beer made from malt vc

22.05 vgrrnovth othtr vine oi trtsh

qraoes flavoured with plants or aromatic substances free

22.08 Undenatured ethvl alcohol of an alcoholic strenoth bv volurae of less thån 80% vol; soirits. liqueurs and other spirituous beveraoes; compound alcoholic preparations of a kind used for the manufacture of beveraoes;

•x 90.0 - other: — Liqueurs, containing eggs or egg yolks and/or sugar (sucrose or invert sugar) free

29.05 Acvclic alcohols and their haloqenated. sulohonated. nltrated or nitrosated derivativ*»:

— Other polyhydric alcohols: 43.0 — Hannitol VC

44.0 — D-glucitol (sorbitol) VC

29.15 Saturated acvclic monocarboxvlic acids and their anhvdrides. halides. peroxides and peroxvacids: their halooenated. sulohonated. nitrated or nitrosated derivatlves:

- Formic acid, its salts and esters: •X 13.0 — Esters of formic acid: — - Esters of mannitol and esters of sorbitol

65

Esters of acetic acid: ex 39.0 - Others — Esters of mannitol and esters of sorbitol

Mono-, di- or trichloroacetic acids, their salts and esters: ex 4 0.2 - Salts and esters: — Esters of mannitol and esters of sorbitol

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 and esters of butyric and valerie 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 acvclic monocarboxvlic

acids. evelie m onocarboxvlic acids.

their anhvdrides. hal ides, peroxides

and peroxyacids: their haloaenated.

sulPhonated. nitrated or nitrosated

derivatives:

- Unsaturated acyclic monocarboxylic

acids, their anhydrides, halides,

peroxides, peroxyacids and their

derivatives:

ex 12.0 — Esters of acrylic acid:

Esters of mannitol and esters of

sorbitol

66

HS headinq

No.

ex 14.0 Esters of nethacrylic 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 nannitol and esters of sorbitol

Other: ex 19.9 - Other: - Esters of nannitol and esters of sorbitol

29.17 Polvcarboxvlic acids. their

anhvdrides. halides, peroxides ..and

peroxvacids: their haloaenated.

sulphonated. nitrated or_nitrosat£d

d e r i v a t I v e s :

- Acyclic 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 additlonal

oxygen function and their anhvdrides,

halides, peroxides and peroxvacids;

their haloaenated. sulphonated.

nitrated or nitrosated derivatives:

Carboxylic acids with aleohol function but vithout other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

- Lactic acid, its salts and esters: 1 1 .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

67

SÖ 1993:79

HS hendina Rate of D u t v * US j .

15.2 Esters i

— Other: Glyceric seid, glycolic acid, saccharic acid, isosaccharic acid, heptasaccharic acid, their salts and esters: ex 19.1 Acids and salts free

ex 19.9 — — Esters i

29.32 Hsterocvcllc compounds vith oxygen hetero-atomfsl onlv:

- Compounds containing an unfused furan ring (vhether or not hydrogenated) in the strueture:

ex 19.0 — Other: Anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol

ex 90.0 - Other: -- Methylglucosides

— Anhydrous mannitol and sorbitol compounds, excluding maltol and iscmaltol

29.40 Sugars, chemicallv pure. other thån ausrose. lactose. maltose. glucose and fruotose; sugar ethers and suaar fi&ters. and their salts, other thån Products pf heading No. 29.37. 29.38 or 29.39:

ex 00.0 - Other thån rhamnose, raffinose and mannose

29.41 Antibiotics:

1 0 . 0 - Penicillins and their derivatives with a penicillanic acid strueture; salts thereof free

68

30.01 Glands and other organs för oroanotherapeutic uses. dried. whether_or not powdered: axtracts of alands or other organs or of thcir secretions for oroano-therapeutic uses: heparin and its salts: other human or animal substances preoared for theraoeutic

gr..pr<?phylactic. ugeg. not tlim h an

specified or lncluded:

ex 90.0 - Otbers — Heparin and its salts frea

35.01 Casein, caseinates and other casein derivatives: casein olues;

10.0 - Casein VC

— Other: 90.1 — Caseinates and other casein derivatives i

90.2 — Casein glues i

35.05 Dextrins and other modified starches (for exawole. preoelatinised or esterified starches ): olues based on starches. or on dextrins or other modified starches;

10.0 - Dextrins and other modified starches i

2 0 . 0 - Glues i

35.06 Preoared olues and other preoared adhesives. not elsevhere specified or included; Products suitable for use as olues or adhesives. not exceedino a net weicht of 1 ha:

ex 10.0 - Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net veight of 1 kg: — With a basis of sodium silicate emulsion VC

- other: ex 99.0 — Other: With a basis of sodium silicate emulsion or of resin emulsions VC

69

35.07 Enzvpes; prepared enzvmes not elsevhgre specified or included:

ex 90.0 - Other: — Prepared enzymes containing foodstuffs free

38.09 Einishing agents, dve carrlers to flccelerate the dvelnq or fixing of d.yestuf fs and other Products and preparations ffor exapple. dressing and pordants)■ of a kind used in the textlle. paper. leather or like Industries, not elsewhere specified

s r . j p c j u d e d :

10.0 — With a basis of amylaceous substances

— Other: ex 91.0 — Of a kind used in the textile or like industries: Containing starch or products derived fron starch

ex 92.0 — Of a kind 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 bi n d e r s för foundrv p o u l d s

or cores: C h e m i c a l Products and

p r e p a r a t i o n s of t h e Chemical or

a l i i ed industries (including th o s e

g o n s i s t i n o of mixtures of natural

P r o d u c t s ) . not elsewhere s p e c ified

or included; residual Prod u c t s of

the Chemical or allied industries.

not elsewhere specified or included:

ex 10.0 - Prepared binders for foundry moulds or cores: - Based on synthetic resins free

60.0 - Sorbitol other thån that of subheading No. 2905.44 VC

70

HS hendina No.

ex 90.0 - other: — Products of sorbitol cracking

39.11 Petroleum reslns. coumarone-lndene resins. polvterpenes. polvsulphides. polvsulphones and other Products soecified In Note 3 to this Chaoter. not elsewhere soecified or included. in primarv foras:

ex 10.0 - Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes: — Adhesives vith a basis of resin emulsions

- other: ex 90.9 — Other: Adhesives vith a basis of resin emulsions

39.13 Natural polvmers ffor examole. aloinic acid) and modified natural polvmers (for examole. hardened proteins. Chemical derivatives of natural rubber). not elsewhere soecified or included. in primarv forms:

90.0 - Other

71

TABLE IV TO PROTOCOL A

SWEDEN

HS Hedding Description of Prod u c t s Rate of Dutv1 No.

04 03 Buttermilk, curdled Bilk and creaa, yogurt, kephir and othar feraented or acidified Bilk and cream, whether or not concentrated or containing added sugar or other sweetening Bätter 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 v c

0710 Vegetables (uncooked or cooked by steaming or boiling in water), froien:

0710.40 - Sveet corn (Zea mays var. saccharata) v c

0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative Solutions), but unsuitable in that State for iamediate consumption:

ex 0711.90 - Other vegetables; aixtures of vegetables: — Sveet corn (Eea mays var. saccharata; vc

1 VC - Variable Component (aay be changed to internal aeasures); I « Internal measures conbined with an equalization fee (may be changed to a variable conponent); FREE - No price compensation measures applied but may be introduced.

72

SÖ 1993:79

HS Headinq

1519 Industriel monocarboxylic fatty acids; acid oils from refining; industriel fatty alcohols: - Industrial monocarboxylic fatty acids; acid oils from refining:

1519.13 — Tall oil fatty acids FREE

1702 Other sugars, including Ch e m i c a l ly pure lactose, xaltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificiel honey, vhether or not mixed vith natural honey; caramel:

1702.50 - Chemically pure fructose FREE

ex 1702.90 - Other, including invert sugar: - Chemically pure maltose FREE

1704 Sugar confectionary (including white chocolate), not containing cocoa:

1704.10 - Cheving gum, vhether or not sugarcoated I

1704.90 - Other: — Fondants, eompounds, pastes and similar intermediate products, in bulk form VC — Other I

1806 Chocolate and other food preparations containing cocoa:

1806.10 — cocoa povder, containing added sugar or other sveetening 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 veighing more thån 2 kg or in liguid, pasta, povder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: — Povders, flakes, pastes and liquid preparations for use only in the preparation of table creams

73

HS Tteading H a.

and similar desserts, ice creams or beverages VC — Other I

— Other, in blocks, slabs or bars: 1806.31 — Filled 1806.32 — Not filled

1806.90 — other: — Table creams and similar desserts; povders, flakes, pastes and liguid preparations for use only in the preparation of table creams and similar desserts, ice creams or beverages VC — Other I

1901 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa povder or containing cocoa powder in a proportion by veight of less thån 50 %, not elsevhere 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:

1901.10 — Preparations for infant use, put up for retail sale: — Products with a basis of soya flour FREE — Other VC

1901.20 — Mixes and doughs for the prep­ aration of bakers' wares of heading No. 1905: — Products with a basis of soya flour FREE — Other VC

1901.90 — Other: — Products with a basis of soya flour FREE — Other VC

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

74

SÖ 1993:79

as. H e d i n g lia.

prepared:

- Uncooked pasta, not stuffed or othervise prepared: 1902.11 - Containing eggs v c 1902.19 - Other v c

•X 1902.20 - Stuffed pasta, vhether or not cooked or othervise prepared: - Containing not nore thån 20 t by weight of sausage, neat, Beat offal or blood, or any combination thereof vc

1902.30 - other pasta vc

1902.40 - Couscous vc

1903 Tapioca and substitutes therefor prepared fron starch, in the forn of flakes, grains, pearls, siftings or in sinilar forns vc

1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for exanple corn flakes); cereals, other thån naize (corn), in grain forn, pre-cooked or othervise prepared:

1904.10 — Prepared foods obtained by the swelling or roasting of cereals or cereal products: — Corn flakes and sinilar breakfast preparations I — Other FREE

1904.90 — Other: — Rice products FREE — Other VC

1905 Bread, pastry, cakes, biscuits and other bakers1 vares, vhether or not containing eocoa; conmunion vafers, enpty cachets of a kind suitable for pharaaceutical use, sealing vafers, rice paper and sinilar products:

1905.10 - Crispbread VC

1905.20 - Gingerbread and the like vc

- sveet biscuits; vaffles and vafers

75

H? P e r i n g H a.

1905.40 Rusks, toasted bread and similar toasted products v c

1905.90 Other: - Biscuits ~ 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:

ex 2001.90 - Other: — Sveet corn (Zea mays var. saccharata; vc

2004 Other vegetables prepared or preserved 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 mixtures of vegetables: — Sveet corn (fea mays var.

saccharata) vc

2005 Other vegetables prepared or preserved othervise thån by vinegar or acetic acid not frozen:

ex 2005.20 - Potatoes: - In the form of flour, meal or flakes vc 2005.80 - Sveet corn (fea mays var.

saccharata) vc

Fruit, nuts. and other edible parts of plants, othervise prepared or preserved, vhether or not containing added sugar or other sveetening matter or spirit, not elsevhere specified or included:

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

76

SÖ 1993:79

HS Hendina Rate of Dutv EL 2 .

• X 2 0 0 8 . 9 9 — Other: Maize (corn), other.thån sveet corn (Zaa mays var. saccharata) v c

2101 Extracts, essences and concentrates of coffee, tea or naté and prep­ aratlons vith a basis of these products or vith a basis of coffee, tea or naté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

• X 2 1 0 1 . 1 0 — Extracts, essences and concentrates, of coffee, and preparations vith a basis of these extracts, essences or concentrates or vith a basis of coffee: — Preparations vith a basis of coffee v c

•x 2101.20 — Extracts, essences and concentrates, of tea or naté, and preparations vith a basis of these extracts, essences or concentrates or vith a basis of tea or naté: — Preparations vith a basis of tea or naté vc

«x 2101.30 — Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: — 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 inactive); other single-cell nicro-organisns, dead (but not including vaccines of heading No. 3 0 . 0 2 ) ; prepared baking povders:

•x 2102.20 - inactive yeasts; other single-cell nicro-organisns, dead: — Inactive yeasts FREE

2103 Sauces and preparations therefor; nixed condinents and nixed seasonings; nustard flour and neal and prepared nustard:

77

2103.10 Soya sauce

2103.20 Tomato ketchup and other tomato sauces

ex 2103.90 Other: - Other thån liquid nango chutney

2104 Soups and bröths and preparations therefor; hoaogenised composite food preparations: 2104.10 - Soups and bröths and preparations therefor

2105 lee cream and other edible ice, vhether or not containing cocoa v c

2106 Food preparations not elsevhere specified or included:

ex 2106.90 - Other (except sugar syrups containing added flavouring or colouring matter and except fat emulsions containing morethan 15 % by weight of milkfats) VC

2 2 0 2 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09:

2 2 0 2 . 1 0 — Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: — Aerated beverages containing added sugar VC — Other FREE

ex 2202.90 — Other: — Not containing milk or milkfats: Containing sugar (sucrose or invert sugar) FREE — Other FREE

2203 Beer made from malt:

78

SÖ 1993:79

HS Headino US-

— Of an alcoholic strength by volume — Not exceeding 2,25 % FREE — Exceeding 2,25 % but not 3,5 % VC — Exceeding 3,5 % I

2205 Vermouth and other wine of fresh grapes flavoured vith planta or aromatic substances:

2205.10 - In container* holding 2 litres or less FREE

2205.90 - Other FREE

2208 Undenatured ethyl alcohol of an alcoholic strength by voluae of less thån 80 X 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 beverages except for arrak, vodka of an alcoholic strength of 45,4 X vol or less and piua, pear or cherry brandy: Containing eggs or egg yolks and/or sugar (sucrose or invert sugar) FREE

2905 Acyclic alcohols and their halogenated, 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 derivat**:

- Konnie acid, its salts and esters: ex 2915.13 - Esters of formic acid: -— Esters of mannitol and esters of sorbitol

- Esters of acetic acid:

79

SÖ 1993:79

HS Headina

J2n.ty

lis.

ex 2915.39 - Other: - Esters of aannitol and esters of sorbitol FREE

ex 2915.90 Other: - Esters of aannitol and esters of sorbitol FREE

2916 Unsaturated acyclic aonocarboxylic acids, cyclic aonocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

- Unsaturated acyclic aonocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: ex 2916.19 -- Other: Esters of aannitol and esters of 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 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 vith alcohol function but vithout 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:

80

SÖ 1993:79

HS Heading Pate of Dutv lia.

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

2932 Heterocyclic compounds vith oxygen hetero-atom(s) only:

— Compounds containing an unfused furan ring (vhether or not hydrogenated) in the structure: «x 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 vith a penicillanic acid structure; salts thereof FREE

3001 Glands and other organs of organotherapeutic uses, dried, vhether or not povdered; 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:

ex 3001.90 - Other: — Heparin and its salts

81

HS H eading lia .

3501 Casein, caseinates and other casein derivatives; casein glues:

3501.10 - Casein FREE

3501.90 - Other FREE

3505 Dextrins and other aodified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other aodified starches:

3505.10 — Dextrins and other aodified starches: — Containing more thån 20 % of starch or starch products VC — Other FREE

3505.20 — Glues: — Containing aore thån 20 % of starch or starch products VC — Other FREE

3506 Prepared glues and other prepared adhesives, not elsevhere 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:

ex 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: — With a basis of sodium silicate emulsion or of resin emulsions FREE

- other: ex 3506.99 — Other: -— With a basis of sodium silicate emulsion or of resin emulsions FREE

3507 Enzymes; prepared enzyaes not elsewhere specified or included:

ex 3507.90 - Other: — Prepared enzyaes containing foodstuffs

82

SÖ 1993:79

HS Headino Ii2.

3B09 Finishing agente, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for exanple, dressings and nordants), of a kind used in the textile, paper, leather or like induetries, not eleevhere specified or included:

3809.10 — With a basis of anylaceous substances v c

— other: • X 3809.91 — Of a kind used in the textile or like industries: Containing starch, or products derived fröa starch v c

ex 3809.92 — Of a kind used in the paper or like industries: Containing starch, or products derived fron starch vc

ex 3809.93 — Of a kind used in the leather or like industries: Containing starch, or products derived fron starch vc

3823 Prepared binders for foundry noulds or cores; chenical products and preparations of the chenical or allied industries (including those consisting of nixtures of natural products), not elsewhere specified or included; residual products of the chenical or allied industries, not elsewhere specified or included:

ex 3823.10 - prepared binders for foundry noulds or cores: — Based on synthetic resins FREE

3823.60 - Sorbitol other thån that of subheading Ho. 2905.44 FREE

ex 3823.90 - other: — Crude calciun citrate FREE — Products of sorbitol cracking FREE

83

Hg Hedding H a.

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:

ex 3911.10 - Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes: — Adhesives with a basis of resin emulsions FREE

ex 3911.90 Other: - Adhesives with a basis of resin emulsions FREE

3913 Natural polymers (for example, alginic acid) and modified natural polymers (for example hardened proteins, Chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms:

ex 3913.90 - Other: — Other thån hardened proteins or Chemical derivatives of natural rubber FREE

*

84

TABLE V TO PROTOCOL A

LIECHTENSTEIN AND SWITZERLAHD

HS Headino Descriptlon of Products Rate of Puty(«) t i£ - fr/100 kg gross

0403 Buttermilk, curdled allic and cream, yogurt, kephir and other fermented or acidified milk and cream, vhether or not concentrated or containlng added sugar or other sweetenlng matter or flavoured or containing added fruit, nuts or cocoa:

— Yogurt: 1 0 . 1 0 — Containing cocoa v l 1 0 . 2 0 — Flavoured or containing added fruit 1 0 0 .

0710 Vegetables (uncooked or cooked by steaming or bolling vater), frozen: 40.00 - Sveet corn v l

1302 Vegetable saps and extracts; pectic substances, pectinates and pectates agar-agar and other aucilages and thickeners, vhether or not aodified, derived from vegetable products:

— Vegetable saps and extracts: 31 00 — Agar-agar - Modified FREE — Mucilages and thickeners, vhether or not modified, derived from locust beans.locust bean seeds or guar seeds: ex -32.10 For technical uses - modified FREE ex 32.90 Other - modified FREE ex 39.00 — Other - modified FREE

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

85

HS Headina Bete of Dutv f Ko. fr/100 kg gross

Industriel nonocerboxylic fetty ecids; ecid oils from refining: 13.00 - Tell oil fetty ecids FREE

1702 Other sugers, including chemicolly pure lectose, neltose, glucose end fructose, in solid fora; suger syrups not conteining edded flevouring or colouring Better; artificiel honey, whether or not Bixed vith neturel honey; ceremel:

50 00 - Chemicolly pure fructose FREE

- Other, including invert suger: ex 90.10 - Solid - Chemicolly pure meltose FREE

1704 Suger confectionery (including white chocolete), not conteining cocoe:

— Cheving gum, whether or not sugercoeted: 1 0 . 1 0 — Conteining more then 70% by veight of sucrose v l 1 0 . 2 0 -- Conteining more then 60% but not more then 70% by veight of sucrose v l 10.30 — Conteining not more then 60% by veight of sucrose v l

— Other: 90.10 — White chocolete vl 90.20 — Suger confectionery of eli Kinds, conteining fruit (including fruit pestes, nouget, merzipen end the like) vl — Suger confectionery of eli kinds mede from licquorice juice, conteining, by veight of Bucrose: 90.31 More then 10% vl — Other moulded suger confectionery: Not conteining milk fets nor vegeteble fets, conteining by veight of sucrose: 90.41 More then 70% vl 90.42 -- More then 50% but not Bore then 70% vl 90.43 — — Not Bore then 50% vl 90.50 Conteining vegeteble fets but not conteining Bilk fets vl 90.60 Conteining milk fets vl — Other, conteining by veight of sucrose: 90.91 -— More then 70% vl 90.92 More then 50% but not more then 70% vl 90.93 Not more then 50% vl

86

Hg h a flin g Rate of Dutv(«) No. fr/100 kg gross

1B06 Chooolate and other food preparations containing cocoa:

— Cocoa powdar, contalning added sugar or othar sweetening natter: 10.10 — Containing 65% or nore by veight of sucrose v l 1 0 . 2 0 — Containing not nore thån 65% by veight of sucrose v l

— Other preparations in blocks or slabs veighing nore thån 2 kg or in liquid, pasta, povder, granular or other bulk forn in containers or imnediate packings, of a contant exceeding 2 kg: — Other: In bulk blocks: -- Containing ingredients derived fron nilk, containing by veight of nilk fats: 20.91 More thån 6% v l 20.92 More thån 3% but not nore thån 6% vl 20.93 Not nore thån 3% vl 20.94 — — Not containing ingredients derived fron nilk vl Other: -- Containing ingredients derived fron nilk: 20.95 Containing fats other thån nilk fats (vhether or not containing nilk fats) vl 20.96 Other vl Not containing ingredients derived fron nilk: 20.97 Containing fats vl 20.99 Other vl

— Other, in blocks, slabs or bars: — Filled: Containing ingredients derived fron nilk: 31.11 Containing fats other thån nilk fats (vhether or not containing nilk fats) vl 31.19 Other vl Not containing ingredients derived fron nilk: 31.21 -- Containing fats vl 31.29 — — Other vl — Not filled: Milk chocolate, containing by veight of nilkfats: 32.11 More thån 6% vl 32.12 — — More thån 3% but not nore thån 6% vl 32.13 — — Not nore thån 3% vl 32.90 Other vl

87

Rate of D u t v (* i

fr/100 kg gross

Other: — Containing ingredients derived from mille: 90.11 — Containing fata other thån mille fats (whether or not containing mille fats) v l 90.19 — Other v l ■ Not containing ingredients derived from mille: 90.21 — Containing fats Vl 90.29 — Other vl

1901 Malt extract; food preparations of flour, neel. starch or malt extract, not con­ taining cocoa povder or containing cocoa powder in a proportion by weight of less thån 50%, not elsevhere specified or included; food preparations of goods of headings Nos. 0401 to 0404, not containing cocoa povder or containing cocoa povder in a proportion by veight of less thån 10%, not elsevhere specified or included:

— Preparations for infant use, put up for retail sale: — Containing goods of headings Nos. 04 01 to 04 04: 1 0 . 1 1 Containing by veight more thån 12% of milkfats vl 1 0 . 1 2 Containing by veight more thån 3% but not more thån 12% of milkfats vl 10.13 Not containing milkfats or containing by veight not more thån 3% vl — Not containing goods of headings 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' vares of heading No. 1905: — Other containing goods of headings Nos. 0401 to 0404: 20.81 Containing by veight more thån 25% of milkfats - Zn containers of a veight not exceeding 2 kg vl •x 20 82 -— Containing by veight more thån 12% but not more thån 25% of milkfats - In containers of a veight not exceeding 2 kg vl 20.83 Containing by veight not more thån 12% of milkfats vl — Other, not containing goods of headings Nos. 0401 to 0404: ex 20.91 Containing by veight more thån 25% of milkfats

88

HS Hendina Fat? of Putv(«) Ko. f r /100 kg gross

- In containers helding not nore thån 2 kg v l •x 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 — Mot containing nilkfats or containing by veight not nore thån 12% of nilkfats: 20.93 — Containing fats v l 20.99 — Other v l Other: — Malt extracts, of a dry contant of: 90.51 — More thån 80% vl 90.52 — Not nore thån 80% vl — Food preparations of goods of headings Nos. 0401 to 0404: — Other (thån those of headings 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 Mot nore thån 3% vl 90.75 Not containing nilkfat vl — Preparations containing the goods of headings Nos. 0401 to 04 04 (other thån the preparations of tariff items 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 nore thån 25% of nilkfats - In containers of a veight not exceeding 2 kg vl 90.89 — Other vl — other preparations: ex 90.91 — Containing by veight nore thån 25% of nilkfats - in containers of a veight not exceeding 2 kg v l ex 90.92 — Containing by veight nore thån 12% but not nore 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 nilkfats: -— Of cereal flours, neals, starch or nalt extracts: 90.93 Containing fats vl 90.94 -— - Not containing fats vl Other: 90.95 -— - Containing fats vl

89

Rate of Dutv(*> fr/100 kg gross

Not containing fats: 90.96 - Containing sugar or eggs v l 90.99 - Other v l

1902 Pasta, vhether or not cooked or stuffed (with neat or other substances) or othervise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, vhether or not prepared:

- Uncooked pasta, not stuffed or othervise prepared: 1 1 .0 0 - Containing eggs v l 19.00 - Other vl

2 0 . 0 0 - Stuffed pasta, vhether or not cooked or othervise prepared vl

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

- Other

1904 Prepared foods obtained by the svalling or roasting of cereals or cereal products (for example, corn flakes); cereals, other thån maire (corn), in grain form, precooked or othervise prepared:

1 0 . 0 0 - Prepared foods obtained by the svelling or roasting of cereals or cereal products 2 0 .

- Other: - Other: 90.20 Parboiled rice 24. 90.90 -— Other vl

90

HS Heading Rate of Dutv f*) fiSU. fr/100 kg gross

1905 Bread, pastry, cakes, biscuits and other bakers' vares, vhether or not containing cocoa; communion vafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar Products:

— Crispbread: 1 0 . 1 0 — Not containing added sugar or other sveetening matter v l 1 0 . 2 0 — Containing added sugar or other sveetening matter v l

— Gingerbread and the like: 2 0 . 1 0 — Containing milkfats v l 2 0 . 2 0 — Containing other fats vl 20.30 — Not containing fat vl

— Sveet biscuits; vaffles and vafers: — Sveet biscuits: 30.11 Containing milkfats vl 30.19 Other vl — Waffles and vafers: 30.21 Not containing added sugar or other sveetening matter vl 30.22 Containing added sugar or other sveetening matter vl — Rusks, toasted bread and similar toasted products: 40.10 — Not containing added sugar or other sveetening matter vl — Containing added sugar or other sveetening matter: 40.21 -— Rusks vl 40.29 Other vl

— Other: — Bread and other ordinary bakers' vares, not containing added sugar or other sveetening 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 vafers, empty cachets of a kind suitable for pharmaceutical use, sealing vafers, rice papers and similar products 32.- — Other: 90.92 -— Other, not containing added sugar or other sveetening matter v l Other, containing added sugar or other sveetening matter:

( * )

91

_ » s H g a d i n g R a t e o f P w t y ( * )

Wo. fr/100 kg gross

90.93 Containing nilkfat vl 90.94 Containing other fats vl 90.95 Not containing fat vl

2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic seid:

- Other: — Vegetables and other edible parts of plants: 90.21 -— Sveet corn (Zea mays var.saccharata) vl

2004 Other vegetables prepared or preserved otherwise thån by vinegar or acetic acid, froren:

- Other vegetables and nixtures of vegetables: -- In containers, of a veight exceeding 5 kg: ex 90.19 — - Other - Sveet corn ( Zea 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 preserved othervise thån by vinegar or acetic acid, not frozen:

- Potatoes: - Preparations in the form of flour, neal or flakes, consisting mainly of potatoes: 20.11 Containing by veight more thån 80» of potatoes vl 20.12 -— Containing by veight not nore thån 80» of potatoes vl

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

2008 Fruit, nuts 'and other edible parts of plants, othervise prepared or preserved, vhether or not containing added sugar or other sveetening natter or spirit, not elsevhere specified or included:

- Nuts, ground-nuts and other seeds, vhether or not nixed together: — Ground-nuts: 11.10 Peanut butter vl

92

HS Hendina Rate of DutvfM No. fr/100 kg gross

— Other, including nixtures other thån those of subheading No. 2008.19: 91.00 — Pain hearts vl — Othar: -— Other: 99.93 Corn othar thån sveet corn (Eea mays var. aaccharata) vl

2101 Extracts, essencas and concantrates, of coffae, tea or naté and praparations vith a basis of these products or vith a basis of coffee, tea or naté; roasted chicory and other roasted coffae substitutes, and extracts, essencas and concentrates thereof:

— Extracts, assences and concen trates, of coffae, and preparations vith a basis of these extracts, essences or concentrates or vith a basis of coffee: 10.90 — Other vl

— Extracts, essencas and concentrates, of tea or naté, and preparations vith a basis of these extracts, essences or concentrates or vith a basis of tea or naté: 20.90 — Other vl

ex 30.00 — Roasted coffee substitutes, and extracts, essencas and concentrates thereof, axcluded roasted chicory, and extracts, essences and concentrates thereof: — Whole or in pieces 1.60 — Other vl

2102 Yeasts (active or inactive); other singlecell nicro-organisns, dead (but not including vaccines of heading No. 3002); prepared baking povders:

•X 20.00 - inactive yeasts; other single-cell nicro-organisns, dead: — Yeasts, natural, dead 4.-

2103 Sauces and preparations therefor; nixed condinents and nixed seasonings; nustard flour and neal and prepared nustard:

10 00 - Soya sauce FREE 20 00 - Tonato ketchup and other tonato sauces FREE the Alcohol

93

Rate of Dutv(*) fr/100 kg gross

90 00 - Other FREE

2104 Soups and bröths and preparations therefor; homogenised composite food preparations:

10 00 ~ Soups and bröths and preparations therefor FREE

2105 lee cream and other edible ice, whether or not containing cocoa

- Containing cocoa vl »>

- Other vl »i

2106 Food preparations not elsevhere specified or included:

— Protein concentrates and textured protein substances: 10 11 — Containing milkfats, other fats or sugar vl 10 19 — Other vl

— Other: — Non-alcoholic mixtures of extracts and concentrates of vegetable substances, of a kind used in the preparation of beverages: 90 21 Containing added sugar or other sweetening matter, containing by weight more thån 60% of sucrose vl 90 22 Containing added sugar or other sweetening matter, containing by weight more thån 50% but not more thån 60% of sucrose vl 90 23 Containing added sugar or other sweetening matter, containing by weight not more thån 50% of sucrose vl 90 24 Not containing added sugar or other sweetening matter vl 90 30 — Protein hydrolysates and yeast autolysates 2 0 . 90 40 — Chewing-gum and sweets, tablets, pastilles and similar produets, not containing sugar vl

1 Switzerland applies until further notice instead of the variable components a fixed rate of Fr. 47.50. 2 Switzerland applies until further notice instead of the variable a fixed rate of Fr. 100,-.

94

HS Hendina Rate of Dutvf*) No. fr/100 kg gross

Other food preparatiöns: — Other: — Containing by weight, of nilkfats: 90 81 — More thån 50% vl 90 82 More thån 20% but not nore then 50% vl 90 83 — More thån 3% but not Bore thån 20% vl 90 84 — Not Bore thån 3%, not including articles of beading No. 2106.9091 vl — Containing other fats, of a fat contant of: 90 91 — More thån 40% vl 90 92 — More thån 10%, but not Bore thån 40% vl 90 93 Not B o r e thån 10% vl — Not containing fats: — Containing sugar, of a sugar content of: 90 94 More thån 50% vl 90 95 — — Not B ore thån 50% vl 90 96 — Containing cereals, Bält 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 Bätter 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 Bätter of flavoured 6.40

- Other: 90 90 - Other 6.40

2203 Beer Bade fron nalt (i»2)

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

00 20 - in containers bolding Bore thån 2 1 but not nore thån 2 bl 3.50

- In containers holding not nore thån 2 1: 00 31 - In glass bottlss 6 .- 00 39 - Other 8 .-

1 In addition to the Custons duty, beer of this tariff items shall be liable to an additional duty of fr. 3.30/hl. 2 In addition to the Custons duty and the additional duty, beer of this tariff items shall be liable to a beer tax of 14.4 C./l.

95

HS Hendina Rate of Dutvf*: Ko. fr/100 kg gross

2205 Vermouth and other vine 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 sveetened, 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 vl 44 00 — D-glucitol (sorbitol) Vl

CX2915 Saturated acycylic monocarboxylie acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

- Esters of mannitol or sorbitol FREE

2916 Unsaturated acyclic monocarboxylie acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

96

HS Hendina Pate of Dutvf*1 No. fr/100 kg gross

- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: •x 19 00 — Othar: - Esters of 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: • X 19 00 — Othar - itacon acids, its salts and esters FREE

2918 Carboxylic acids vith additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:

— Carboxylic acids vith alcohol function but vithout othar 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 compounds vith oxygen heteroatom(s) only:

- compounds containing an unfused furan ring (vhether or not hydrogenated) in the structure: ex 19 00 - Other: - Anhydrates of aannite or sorbite (e.g.sorbitan) not including naltol and isomaltol FREE

ex 90 00 - Other: - Alphamethylglucosid FREE

97

Rate of Dutv C 1 fr/100 kg gross ex2940.00 00 Sugars, cheaically pure, other thån sucrose, lactose, aaltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other thån products of heading No. 2937, 2938 or 2939:

- Sorbose, its salts and esters FREE

2941 Antibiotics:

ex 10 00 - Penicillins and their derivatives with a penicillanic acid structure; salts thereof:

- Penicilline t1) FREE

3001 Glands and other organs for organotherapeutic uses, dried, vhether or not powdered; extracts of glands or other organs or of their secretions for organotherapeutic uses; heparin and its salts; other aniaal 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 aodified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other aodified starches: 10 00 - Dextrins and other aodified starches - Esterified or etherified starches <2) FREE - Other ' ' 4.80

20 00 Glues (2) 4.80

1 Subject to health legislation. 2 Products for aniaal feeding are in addition subject to price suppleaents in accordance with the Federal law of agriculture

98

.Hg Headinq Rate of DutvfM No. fr/100 kg gross

3506 Prepared glues and other prepared adhesives, not elsewhere specifled 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:

ex 10 00 - Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: - On the basis of emulsions of sodium silicates FREE

- Other: ex 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 Vl

3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:

10 00 - With a basis of a amylaceous substances: - Prepared sizing agents; prepared primer 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 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 artificiel resins FREE

60 00 - Sorbitol other thån that of subheading No. 2905.44 vl

99

Rate of Dutvf*^ fr/100 Kg gross

- Other: ex 90 90 — Other: - Products of cracking of sorbitol FREE

3911 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides polysulphones and other products specified in Note 3 to this Chapter, not elsevhere specified or included, in primary forns:

- Petroleum resins, counarone-resins, indene-resins, coumarone-indene resins and polyterpenes: ex 10 10 — In dispersion or solution not in vatermediun: - 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, alginic 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

100

TABLE VI TO PROTOCOL A

ICELAND

List 1

Icelandic Description of Products Customs Tariff Rate of heading No. duty %

0403 Buttermilk, curdled Bilk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa: - Yogurt:

0403.1001 - - Containing cocoa 40 0403.1003 - - As beverage 40 - Other: 0403.9001 - - Containing cocoa 4 0 0403.9003 - - As beverage 4 0

1704 Sugar confectionary (including white chocolate), not contain­ ing cocoa:

1704.1000 - Chewing gum, whether or not sugar-coated 40 - Other: 1704.9005 - -Preparations of gum Arabic 40 1704.9009 - -other 4 0

1806 Chocolate and other food preparations containing cocoa: - 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 exceeding 2 kg:

1806.2009 - - Other 40 - Other, in blocks, slabs or bars:

101

1806.3100 - Filled 40 - Not filled: 1806.3201 - - Cooking chocolate in bars and slabs, containing 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 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. 0401 to 0404, not containing cocoa powder in a proportion by weight 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 vafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:

1905.1000 - Crispbread 32 1905.2000 - Gingerbread and the like 32 - Sweet biscuits; waffles and vafers: - - Coated or covered with chocolate or vith fondants containing cocoa: 19 05.3011 - - - Sweet biscuits 32 1905.3019 ---- Other 32 - - Other: 1905.3091 - - - Sweet biscuits 32 1905.3099 Other 32

102

1905.4000 - Rusks, toasted bread and similar toasted products 32

2101 Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or vith 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 inactive); other single-cell microorganisms, 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 prepara­ 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 2106.9039 - - Powder for making desserts 40

103

2202 Waters, including mineral waters and aerated vaters, containing added sugar or other sveetening matter or flavoured, and other nonalcoholic beverages, not including fruit and vegetable juices of heading No. 2009: - Waters, including mineral vaters and aerated vaters, containing added sugar or other sveetening matter or flavoured:

2202.1001 - Carbonated beverages 40 2 2 0 2 . 1 0 0 9 - Other 40 Other: 2 2 0 2 . 9 0 0 1 - Of dairy products vith other ingredients, provided that the dairy products are 75% or more by net veight 40 2 2 0 2 . 9 0 0 9 - Other 40

2203 Beer made from malt:

2 2 0 3 . 0 0 0 1 - Malt ale and other fermentation ale, of an alcoholic strength by volume more thån 0.5% and not exceeding 2 . 2 5 % vol. 4 0 2 2 0 3 . 0 0 0 9 - other 40

3501 Casein, caseinates and other casein derivatives; casein glues:

3 5 0 1 . 1 0 0 0 - Casein 12 3 5 0 1 . 9 0 0 0 - Other 12

3 5 0 6 Prepared glues and other prepared adhesives, not elsevhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net veight of 1 kg:

104

3 5 0 6 . 1 0 0 0 Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net veight of 1 kg Other: 3 5 0 6 . 9 1 0 0 - Adhesives based on rubber or plastics (including artificial resins) 3 5 0 6 . 9 9 0 0 - Other

105

List 2

Icelandic Customs Tariff Description of Products Rate of heading 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, vhether or not mixed with natura1 honey; caramel:

1702.5000 - Chemically pure fructose 18 - Other, including invert sugar: 1702.9004 - - Chemically pure maltose 18

1901 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa 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:

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. 0401 to 0404, not containing cocoa 100 - - Other 50

106

ex 1901.2000 - Mixes and doughs for preparations of bakers' vares of heading No. 1905, excluding malt extract and preparations of goods in headings Nos. 0401 to 04 04 containing cocoa in a proportion less thån 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*: - - Powder for making desserts 100 - - Preparations of goods in headings Nos. 0401 to 0404 not containing cocoa 100 - - other 50

1902 Pasta, vhether or not cooked or stuffed) vith meat or other substances) or othervise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, vhether or not prepared: - Uncooked pasta, not stuffed or othervise prepared: 1902.1100 - Containing eggs 60 1902.1900 - - Other 60 - Stuffed pasta, vhether or not cooked or othervise 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 20 1903.0009 - Other 20

107

1904 Prepared foods obtained by the svelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other thån maize (corn), in grain form, pre-cooked or othervise 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, prepared or preseverd by vinegar or acetic acid: - Other:

ex 2001.9009 - - Sveet corn 60

2005 Other vegetables prepared or preserved othervise thån by vinegar or acetic acid, not frozén:

- Peas (Pisum sativum): ex 2005.4000 - - Preparations solely of peas 50 - Beans (Vigna spp., Phaseolus spp.): ex 2005.5900 - - other: - - - Preparations based solely on bean flour 50 2005.8000 - Sveet corn (Zea mays var. saccharata) 60 - Other vegetables and mixtures of vegetables: ex 2005.9000 - - Mixtures of vegetables vhich havé potato chips as a basic ingredient 100 ex 2005.9000 - - Mixtures based on vegetable flour 50

Fruit, nuts and other edible parts of plants, othervise prepared or preserved, vhether or not containing added sugar or other sveetening matter or spirit, not elsevhere specified or

108

included: - Other, including mixtures other thån those of subheading No. 2008.19: 2008.9100 - - Palm hearts - - Other: ex 2008.9909 - Other edible parts of plants, n.e.s. 100

2101 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: - Extracts, essences and concentrates, of coffee, and preparations vith a basis of these extracts, essences or concentrates or vith a basis of coffee:

2101.1001 - - Coffee pastes consisting of mixtures of ground, roasted coffee vith vegetable fats and sometimes other ingredient 100 - 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: 2101.2001 - - Tea preparations consisting of a mixture of tea, silk povder and sugar 100

2103 Sauces and preparations therefor; mixed condiments and aixed seasonings; mustard flour and aeal and prepared mustard: - Other:

109

2103.9001 - - Preparations of vegetable sauces vith the basic ingredients of flour, meal, starch or malt extract 50

2104 Soups and bröths and preparations therefor; homo­ geni sed composite food preparations: - Soups and bröths and preparations therefor:

2104.1001 - - Preparations of vege­ table soups vith basic ingredients of flour, meal, starch or malt extract 50

2106 Food preparations not elsevhere specified or included:

2106.1000 - Protein concentrates and textured protein substances 100 - Other: - - Fruit juices, prepared or mixed 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) 3 0 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

110

SÖ 1993:79

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 arrested by the addition of alcohol: - - In containers of 2 1 or less:

2204.2101 - - - Fortified grape aust 20 - - other: 2204.2901 - - - Fortified grape must 20

2205 Vermouth and other vine of fresh grapes flavoured vith 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 . 2 5 % vol 20 2208.1009 - - Other 20 - Spirits obtained by distilling grape vine or grape marc: 2208.2001 - - Cognac 20 2208.2009 - - Other 20 2208.3000 - whiskies 20 2208.4000 - Rum 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:

111

- - Ethanol, undenatured, of a stfength less thån 80% by volume 25 - - Other 20 2208.9002 - - Aqua vitae (brennivln) 20 2208.9003 - - Vodka 20 2208.9004 - - Ligueurs 20 2208.9009 - - Other 20

ex 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without snäll quantities of accelerators or retarders: - Plasters:

2520.2001 - - Plasters specially prepared for use in dentistry 50

2839 Silicates; conmercial alkali netal silicates:

ex 2839.9000 - Other; excluding conmercial netal silicates (lithiun-, rubidiun-, ceasium- and franciun silicates) 50

2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: - Saturated monohydric alcohols:

2905.1200 - - Propan-l-ol (propyl alchol) and propan-2-ol (isopropyl alcohol) 18 2905.1300 - - Butan-l-ol (n-butyl alcohol) 18 2905.1400 - - Other butanols 18 2905.1500 - - Pentanol (anyl alcohol) and isomer therof 18 2905.1600 - - Octanol (octyl alcohol) and isomers thereof 18 2905.1700 - - Dodecan-l-ol (lauryl alcohol), hexadecan-l-ol (cetyl alcohol) and octadecan-l-ol (stearyl alcohol) 18 - - other 18 - Unsaturated monohydric alcohols:

112

2905.2100 -- Allyl alcohol 18 2905.2200 - - Acyclic terpene alcohols 18 2905.2900----- -- Other 18 - Diols: 2905.3200 - - Propylene glycol (propane-1,2-diol) 18 2905.3900 -- Othar 18 - Other polyhydric alcohols: 2905.4100 - - 2-Ethyl-2-(hydroxymethyl, propane-1,3-diol (trimethylolpropane) 18 2905.4200 - - Pentaerythritol 18 2905.4300 - - Mannitol 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, vhether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18

2915 Saturated acylic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives: - Formic acid, its salts and esters:

2915.1200 - Salts of formic acid 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

113

2 9 1 5 . 4 0 0 0 - Mono-, di- or tricholoracetic acids, their salts and esters 18 2 9 1 5 . 5 0 0 0 - Propionic acid, its salts and esters 18 2 9 1 5 . 6 0 0 0 - Butyric acids, valerie acids, their salts and esters 18 2 9 1 5 . 7 0 0 0 - Palmitic acid, stearic acid, their salts and esters 18 2 9 1 5 . 9 0 0 0 - Other 18

2 9 1 6 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives: - Unsaturated acylic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2 9 1 6 . 1 1 0 0 - - Acrylic acid and its salts 18 2 9 1 6 . 1 2 0 0 - - Esters of acrylic acid 18 2 9 1 6 . 1 3 0 0 - - Methacrylic acid and its salts 18 2 9 1 6 . 1 4 0 0 - - Esters of methacrylic acid 18 2 9 1 6 . 1 5 0 0 - - Oleic, linoleic or linolenic acids, their salts and esters 18 2 9 1 6 . 1 9 0 0 - - Other 18 2 9 1 6 . 2 0 0 0 - Cyclanic, cyclenic or cycloterpenic mono­ carboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives 18 - Aromatic monocarboyylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2 9 1 6 . 3 1 0 0 - - Benzoic acid, its salts and esters 18 2 9 1 6 . 3 2 0 0 - - Benzoyl peroxide and benzoyl chloride 18 2 9 1 6 . 3 3 0 0 - - Phenylacetic acid, its salts and esters 18 2 9 1 6 . 3 9 0 0 - - Other 18

114

2 917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives: - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxy­ acids and their derivatives:

2 9 1 7 . 1 1 0 0 - Oxalic acid, its salts and esters 18 2 9 1 7 . 1 2 0 0 Adipic acid, its salts - and esters 18 2 9 1 7 . 1 3 0 0 - - Azelaic acid, sebacic acid, their salts and esters 18 2 9 1 7 . 1 4 0 0 - - Maleie anhydride 18 2 9 1 7 . 1 9 0 0 - - Othar 18 2 9 1 7 . 2 0 0 0 - Cyclanic, cyclenic or cycloterpenic poly­ carboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives 18 - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2 9 1 7 . 3 1 0 0 - - Dibutyl orthophthalates 18 2 9 1 7 . 3 2 0 0 - - Dioctyl orthophthalates 18 2 9 1 7 . 3 3 0 0 - - Dionyl or didecyl orthophthaltes 18 2 9 1 7 . 3 4 0 0 - - Other esters of orthophthalic acid 18 2 9 1 7 . 3 5 0 0 - - Phthalic anhydride 18 2 9 1 7 . 3 6 0 0 - - Terephthalic acid and its salts 18 2 9 1 7 . 3 7 0 0 - - Dimethyl terephthalate 18 2 9 1 7 . 3 9 0 0 Other 18

2 9 1 8 Carboxylic acids vith additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives; - Carboxylic acids vith aleohol function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

115

2918.1100 - - Laetie 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 2918.1500 - - Salts and esters of citric acid 18 2918.1600 - - Gluconic acid, its salts and esters 18 2918.1700 - - Phenylglycolic acid (mandelie acid), its salts and esters 18 2918.1900 - - Other 18 - Carboxylic acids vith 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-atom(s) only: - Compounds containing an unfused furan ring (vhether 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

116

2 9 3 2 . 9 0 0 0 - other 1 8

2 9 3 3 Heterocyclic compounds vith nitrogen hetero-atom(s) only; nucleic acids and their salts: - Compounds containing an unfused pyrazole ring (vhether or not hydrogenated) in the structure:

2 9 3 3 . 1 1 0 0 - - Phenazone (antipyrin) and its derivatives 1 8 2 9 3 3 . 1 9 0 0 Other 1 8 - Compounds containing an unfused imidazole ring (vhether or not hydrogenated) in the structure: 2 9 3 3 . 2 9 0 0 Other 1 8 - Compounds containing an unfused pyridine ring (vhether or not hydrogenated) in the structure: 2 9 3 3 . 3 1 0 0 - - Pyridine and its salts 1 8 2 9 3 3 . 3 9 0 0 Other 1 8 2 9 3 3 . 4 0 0 0 - Compounds containing a quinoline or isoquinoline ring-system (vhether or not hydrogenated), not further fused 1 8 - Compounds containing a pyramidine ring (vhether or not hydrogenated) or piperazine ring in the structure; nucleic acids and their salts: 2 9 3 3 . 5 9 0 0 ------- -- Other 1 8 - Compounds containing an unfused triazine ring (vhether or not hydro­ genated) in the structure: 2 9 3 3 . 6 1 0 0 - - Melamine 1 8 2 9 3 3 . 6 9 0 0 -- Other 1 8 - Lactams: 2 9 3 3 . 7 1 0 0 6-Hexanelactam (epsilon-caprolactam) 1 8 2 9 3 3 . 7 9 0 0 - - Other lactams 1 8 2 9 3 3 . 9 0 0 0 - Other 1 8

117

2934 Other heterocyclic compounds: 2934.1000 - Compounds'contsining an unfused thiazole ring (vhether or not hydrogenated) in the structure 18 2934.2000 - Compounds containing a benzothiazole ringsystem (whether or not hydrogenated), not further fused 18 2934.3000 - Compounds containing a phenothiazine ringsystem (vhether or not hydrogenated), not further fused 18 2934.9000 - other 18

2940 2940.0000 Sugars, chemically pure, other thån sucrose, maltose, glucose and fructose; sugar esters, and their salts, other thån products of heading No. 2937, 2938 or 2939. 18

ex2941 Antibiotics:

2941.1000 - Penicillins and their derivatives with a penicillanic acid structure; salts thereof 10 2941.2000 - Streptomycins and their derivatives; salts thereof 10 2941.3000 - Tetracyclines and their derivatives; salts thereof 10 2941.4000 - Chloramphenicol and its derivatives; salts thereof 10 2941.5000 - Erythromycin and its derivatives; salts thereof 10 2941.9000 - Other 10

3006 Pharmaceutical goods specified in Note 3 to this Chapter: - Dental cements and other dental fillings; bone reconstruction cements:

3006.4002 - - silver amalgams for dental fillings 50 ex 3006.6000 - Chemical contraceptive preparations based on hormones or permicides:

118

- - Chemical contraceptive preparations based on hormones 50

3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, antirust or anti-corrosion preparations and mould release preparations, based 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 veight 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: - - - Katerdispersible 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

119

shapes, sticks or similar forms other preparations for use in dentistry, vith a basis of plaster (of calcined gypsum or calcium sulphate):

3407.0001 - Preparations for use in dentistry, vith a basis of plaster

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

3505.1000 - Dextrins and other modified starches 3505.2000 - Glues

3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures:

ex 3801.2000 - Colloidal or semi-colloidal graphite: - - Colloidal graphite suspended in oil and semi-colloidal graphite ex 3801.3000 - Carbonaceous pastes for electrodes and similar pastes for furnace linings, excluding carbons for making carbon brushes - Other: ex 3801.9000 - - Preparations based on graphite or other carbon in the form of pastes, mixed vith oil

3804 3804.0000 Residual lyes from the manufacture of vood pulp, vhether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding

120

tall oll of heading No. 3803, excluding concentrated sulphite lye 50

3805 Gum, wood or sulphate turpentine and other terpenic olls produced by the distilla­ tion or other treatment of coniferouos woods; crude dipentene; sulphite turpentine and other crude para-eymen; pine oil containing alpha-terpineol as the main constituent:

ex 3805.9000 - Other: - - Crude para-cymen other thån sulphite terpentine 50

3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for exarople, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:

- With a basis of amylaceous substances: ex 3809.1000 - - Auxillary preparations 50 ex 3809.1000 Other 25 - other: - - Of a kind used in the textile or like industries: ex 3809.9100 - - - Auxillary preparations 50 ex 3809.9100 Other 25 - - Of a kind used in the paper or like industries: ex 3809.9201 - - - Auxillary preparations 50 ex 3809.9201 - - - Other 25 - - Of a kind used in the leather or like industries: ex 3809.9309 - - - Auxillary preparations 50 ex 3809.9309 - - - Other 25

3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other

121

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 ex 3811.1900 - - Other, excluding for mineral oils, including gasoline 50 - Additives for lubricating oils: ex 3811.2100 - - Containing petroleum oils or oils obtained from bituminious minerals, excluding for mineral oils 50 ex 3811.2900 - - Other, excluding for mineral oils 50 ex 3811.9000 - Other, excluding for mineral oils, including gasoline 50

3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics:

3812.2000 - Compound plasticisers for rubber or plastics 50 3812.3000 - Anti-oxidising preparations and other compound stabilisers for rubber or plastics 50

3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other 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, vafers or similar forms; Chemical compounds doped for use in electronics 50

122

SÖ 1993:79

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 elsevhere specified or included; residual products of the Chemical or allied industries, not elsevhere specified or included:

3823.1000 - Prepared binders for foundry moulds or cores, excluding foundry core binders based on natural resinous products 50 3823.3000 - Non-agglomerated metal carbides mixed together or vith 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 - - Hav 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 - - Refrigerants 50 3823.9006 - - Residual products of the Chemical or allied industries, n.e.s. 50 3823.9009 - - Other 50

ex 3919 Self-adhesisve plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, vhether or not in rolls, of polymerisation and copolymerisation products (for example polyethylene, polytetrahaloethylenes, polyisolbutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl

123

derivatives, polyacrylic and polymethacr^lic derivatives, coumaroneindene resins): - 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, vhether or not in rolls, of other high polymers, artificial resins and artificial plastic materials, including alginic acid, its 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 resins), excluding products for photoengravings, shoe manufacture and products not patterned 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 photo­ engravings, shoe manufacture

124

and products not patterned or printed of a thickness not exceeding 0.4 mm

Other plates, sheets, film, foll and strip, of plastics 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 resins), excluding products for photoengravings, shoe manufacture and products not patterned or printed of a thickness not exceeding 0.4 mm

Other plates, sheets, film, foil and strip, 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 mm

125

TABLE VII TO PROTOCOL A

BULGARIA

Heading H.S./CN* Description of products No. Code

13.02 Veaetable saps and extracts: pectic substances. pectinates and pectates: aqar-agar and other mucilaqes and thickeners. whether or not modified. derived from vegetable Products.

- Vegetable saps and extracts :

1302.12 — Of liquorice

15.05 Wool qrease and fattv substances derived therefrom (including landin) .

1505.90 - Other

15.18 ex 1518.00 Animal or vegetable fats and oils and Ihejr fractions. boiled. oxidised. dehvdrated. sulphurised. blown. polvmerised bv heat in vacuum or in inert gas or otherwise chemicallv modified. excludi.ng those of heading No. 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter. not elsewhere soecified or included.

39 - Fixed vegetable oils, fluid, mixed, for technical or industrial uses other thån the manufacture of foodstuffs for human consumption: - Other

90 - Other

Combined Nomenclature

126

25-1 9 Industrial monocarboxylic fatty acids; acid oils from refining; indu.s.trial fattv

alsahalfti

— Industrial nonocarboxylic fatty acids; acid oils fron refining:

1519.11 — Stearic acid

1519.12 — Oleic acid

ex 1519.19 — Other: 10 Distilled fatty acids

15.20 Glvcerol folvcerinel. whether or not pure: alvcerol waters and alvcerol Ives.

1520.90 - Other, including synthetic glycerol

l?tQ4 Sugar confectionerv fincluding white chocolate). not containing cocoa.

1704.10 - Chewing gun, whether or not sugarcoated

18.05 1805.00 Cocoa powder. not containing added sugar or other sweetening matter.

18.06 Chocolate and other food preparations containing cocoa.

1806.20 — Other preparations in blocks, slabs, or bars weighing nore thån 2 kg or in liquid, paste, powder, granular or other bulk forn in containers or innediate packings, of a content exceeding 2 kg: 10 — Containing 31% or nore by weight of cocoa butter or containing a conbined weight of 31% or nore of cocoa butter and nilk fat

— Other, in blocks, slabs or bars :

1806.31 — Filled

1806.32 — Not filled

127

1806.90 - Other

19-01 Malt extract; food preparations of flour, geal, starch or malt extract. not contalnina cocoa powder or containina cocoa powder in a proportion bv weicht

pf legs thån 5Q not elsewhere

specified or included: food preparations of aoods of headinos Nos. 04.01 to 04.04. not containing cocoa powder or containing cocoa powder in a proportion by wejght of less thån 10 %. not elsewhere specified or included.

1901.10 - Preparations for infant use, put up for retail sale

ex 1901.90 - other: 90 - Other

19 .:, 0 ? Pasta, vhether or not cooked or stuffed (with meat or other substancesl or Ptherwjse .prepared. such as spaghetti. macaronL. noodles. lasacne. gnocchi. ravioli. cannelloni; couscous. whether or not prepared.

— Uncooked pasta, not stuffed or othervise prepared :

ex 1902.19 — Other: Containing no common wheat flour or meal: 11 — ~ Containing only durum wheat flour meal 90 — Other

ISL^A Prepared foods obtained bv the swening or roasting of cereals or cereal BT-Oduets. (för example. corn flakesl: cereals._other thån maire (corn), in grain form, pre-cooked or otherwise prepared.

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

128

Heading No.

1 9 . JPS Bread. pastrv. cakes. biscuits and other bakers» wares. vhether or not containing cocoa: communion vafers. emptv cachets of a kind suitable for pharmaceutical use. sealina vafers. rice paoer and similar Products.

1905.30 - Sveet biscuits; vaffles and vafers

1905.90 - Other

21.01 Extracts, essences and concentrates. of coffee. tea or maté and preparations with a basis of these Products or vith a basis of coffee. tea or maté;.roasted chicorv and other roasted coffee substitutes. and extracts. essences and

copceptme? thereof,

ex 2101.10 — Extracts, essences and concentrates, of coffee, and preparations vith a basis of these extracts, essences or concentrates or vith a basis of coffee: — Extracts essences or concentrates: 11 With a coffee-based dry matter content of 95% or more by veight — Preparations: 99 Other

2 1 - 0 2 . Yeasts (active or inactive); other sinale-cell roicro-organisms■ dead fbut not-includinq vaccjnqs pf freadjpq No. 30.02): preoared baking povders.

ex 2102.10 — Active yeasts: — Bakers' yeast: 31 — Dried 39 Other

ex 2102.20 — Inactive yeasts; other single-cell micro-organisms, dead — Inactive yeasts: 11 In tablet, cubé or similar form, or in immediate packings of a net content not exceeding 1 kg Other

129

2102.30 - Prepared baking powders

2 1-P3 Sauces and preoarations therefor: mixed condiroents and mixed seasonings; mustard flour and meal and prepared mustard.

2103.20 - Tomato ketchup and other tomato sauces

e 2103.90 - other: 90 c - Other

21-05 2105.00 lee cream and other edible ice. whether or not containing cocoa.

21-06 Food preoarations not elsewhere specified or included.

2106.10 - Protein concentrates and textured protein substances

2106.90 - other: — Other: 91 — Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less thån 1,5% milkfat, 2,5% milk proteins, 5% sucrose or isoglucose, 5% glucose or starch 99 Other

22.01 Waters, includinq natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice gnd e h q w .

2201.90 - Other

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

2202.90 - Other

130

Heading No.

2?rP? 2203.00 Beer made from malt. 22.05 Vermouth and other vine of fresh orapes flavoured with Plants or-sromatic substances. 2205.10 - In containers holding 2 1 or less

131

TABLE VIII TO PROTOCOL A

Heading H.S. Description of products No. Code

1 A + 9 1 Vegetable Products not elsewhere specified or included:

1404.20 - Cotton linters

15.16 Animal or vegetable fats and oils and their fractions. partlv or whollv hvdroqenated, jnter-esterifjed, rs-esterified or elaidinised. vhether or not refined, but not further prepared:

ex 1516.20 - Vegetable fats and oils and their fractions: — Hydrogenated castor oil, so called "opal-wax"

JJLJJ Animal or vegetable fats and oils and their fractions. boiled. oxidised. a.ehvdrated^ sulphurised. blown. polvmerised bv heat in vacuum or in inert gas or otherwise chemicallv modified. excluding those of h e a d i n a No. 151 6 ; 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:

1518.00 - Linoxyn

132

rörande varor som avses i artikel 2 punkt b)

A rtik el 1 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 artik­ larna 2 och 3, skall avtalet inte hindra: i) att en rörlig avgift eller en schablonavgift uttas vid im port el­ ler att interna prisutjäm ningsåtgärder vidtas; ii) att åtgärder vidtas vid export. 2. P risutjäm ningsåtgärderna skall inte överstiga skillnaderna m ellan det in­ hem ska priset och världsm arknadspriset på de jo rdbruksråvaror som ingår i varorna i fråga. O m det inhem ska priset på en jo rdbruksråvara i ursprungs­ landet är lägre än världsm arknadspriset, får dock im portlandet ta d etta fak­ tum i beak tan d e vid beräkning av utjäm ningsbeloppen. D essutom , om Bulgarien och någon av EFT A -staterna kom m er överens om nedsättningar av rörliga avgifter som utgår på jordbruksråvaror, skall ifrågavarande part på lämpligt sätt ta hänsyn till dessa nedsättningar vid beräkning av kompensationsbelopp på berö rd a bearbetade produkter. 3. D et prisutjäm ningssystem som i huvuddrag angetts i punkterna 1 och 2 skall inte på något sätt hindra att EFT A -staterna och Bulgarien fullföljer sin respektive jo rdbrukspolitik eller vidtar några åtgärder inom ram en för sådan politik.

A rtik e l 2 1. För v aror upptagna i listorna I, II, III, IV och V skall respektive EFTAstat ge Bulgarien de koncessioner som fram går av dessa listor. D et är under­ förstått att denna behandling är sam m a som den som ges till den E uropeiska ekonom iska gem enskapen den 1 jan u ari 1993. 2. Den behandling som Island ger finns angiven i lista VI. Tullavgifterna an ­ ges i lista 1 och de fiskala tullarna i lista 2. Island får em ellertid ersätta tullav­ gifterna och de fiskala tullarna med andra prisutjäm ningsåtgärder i enlighet med artikel 1 punkterna 1 och 2 men ingen sådan åtgärd skall resultera i en m indre gynnsam behandling för varor angivna i lista VI än den Island ger den E uropeiska ekonom iska gem enskapen.

A rtik el 3 1. Från och med den dag avtalet träd er i kraft till och med den 31 decem ber 1996 skall, utan hinder av artikel 4 i avtalet, de tullsatser som tilläm pas av Bulgarien för varor med ursprung i EFTA -staterna och som upptas i lista VII inte vara högre än de som tilläm pades den 28 februari 1993. 2. För de varor som upptas i lista VII skall Bulgarien gradvis sänka sina im­

133

p o rttu llar enligt ett tidsschem a som skall fastställas av G em ensam m a kom ­ m ittén under 1996. D essa sänkningar skall äga rum minst lika snabbt som enligt E uropaavtalet mellan Bulgarien och de Europeiska gem enskaperna och med samma varuom fattning. 3. Bulgarien skall inform era E FT A -staterna på ett tidigt stadium om varje beslut att införa ett prisutjäm ningssystem som tar hänsyn till kostnadsskill­ nader för jo rd b ru k sp ro d u k te r som ingår i de bearbetade varorna. O m ett sådant beslut fattas skall ett dylikt system införas vid sam m a datum och med sam m a bestäm m elser och varuom fattning i relation till EFTA -staterna som blir fallet beträffande E uropeiska ekonom iska gem enskapen. M öjligheten att inkludera de koncessioner som Bulgarien givit till E uropeiska ek o n o ­ m iska gem enskapen på speciella villkor skall beaktas i G em ensam m a kom ­ m ittén.

A rtik e l 4

B estäm m elserna i avtalet skall tilläm pas på de varor som upptagits i lista V I I I .

A rtik e l 5 1. E FT A -staterna skall m eddela Bulgarien och Bulgarien skall meddela E FT A -staterna alla prisutjäm ningsåtgärder som tilläm pas i enlighet med a r­ tikel 1 i d etta protokoll. 2. B ulgarien och EFT A -staterna skall inform era varandra om alla ändringar i den behandling som ges den E uropeiska ekonom iska gem enskapen.

A rtik e l 6

E FT A -staterna och Bulgarien skall vartannat år granska utvecklingen av sin handel med varor som om fattas av d etta protokoll. En första granskning skall ske innan 1994 års utgång. I ljuset av dessa granskningar och med b eak­ tande av avtalen mellan de avtalsslutande parterna och den Europeiska eko­ nom iska gem enskapen på d etta om råde skall EFT A -staterna och Bulgarien besluta om eventuella ändringar beträffande de varor som om fattas av detta protokoll liksom om eventuell utveckling av prisutjäm ningssystem ens regler.

134

SÖ 1993:79 LISTOR TILL PROTOKOLL A

I Österrike

II Finland

III Norge

(V arulistorna uteläm nade här)

135

LISTA IV TILL PROTOKOLL A

S V E R IG E

T u llta x e n r/ V aruslag H S n r T u llsa ts1*

04.03 K ä m m jö lk , film jö lk , g rä d d fil, y o g h u rt, k e fir och a n n a n fe rm e n te ra d e lle r sy ra d m jö lk o ch g rä d d e , ä v en k o n ­ c e n tre ra d e , fö rs a tta m ed so c k e r eller a n n a t sö tn in g sm e ­ d e l, sm a k sa tta e lle r in n e h å lla n d e f ru k t, b är, n ö tte r e lle r k a k a o : u r 0403.10 - y o g h u r t : — sm a k sa tt e lle r in n e h å lla n d e fru k t, b ä r, n ö tte r e lle r k a k a o V C u r 0403.90 - a n d ra slag: — sm a k sa tt e lle r in n e h å lla n d e fru k t, b ä r, n ö tte r e lle r k a k a o V C

0 7 .1 0 K ö k sv äx ter (ä v e n å n g k o k ta e lle r k o k ta i v a tte n ) , fry sta: 0710.40 - s o c k e r m a js (Z e a m ay s var. sa c c h a ra ta ) V C

07.11 K ö k sv äx ter tillfälligt k o n se rv e ra d e (t.e x . m ed sv av el­ dioxidgas e ile r i sa ltv a tte n , sv a v elsy rlig h etsv atten eller a n d ra k o n se rv e ra n d e lö sn in g a r) m e n o läm p lig a fö r d i­ re k t k o n su m tio n i d e tta tillstån d : u r 0711.90 - a n d ra k ö k sv ä x te r; b la n d n in g a r av k ö k sv ä x te r: — so c k e rm a js ( Z e a m ay s v a r. sa c c h a ra ta ) V C

15.19 T ek n isk a e n b a s isk a fe ttsy ro r; su ra o ljo r frå n ra ffin e ­ rin g ; te k n isk a fe tta lk o h o le r: - t e k n i s k a e n b a sisk a fe ttsy ro r; su ra o ljo r frå n ra ffin e ­ ring: 1519.13 — ta llfe ttsy ra F R I

17.02 A n n a t socker, in b e g rip e t k e m isk t re n la k to s, m a lto s, g lu k o s och fru k to s , i fa st fo rm ; sira p o ch a n d ra s o c k e r­ lö sn in g a r u ta n till sa ts av a ro m ä m n e n e lle r fä rg ä m n e n ; k o n stg jo rd h o n u n g , äv en b la n d a d m ed n a tu rlig h o ­ n u n g ; so c k e rk u lö r: 1702.50 - ke m isk t re n fru k to s F R I u r 1702.90 - a n d ra slag, in b e g rip e t in v e rtso c k e r: — k e m isk t re n m a lto s F R I

17.04 S o c k e rk o n fe k ty re r (in b e g rip e t vit c h o k la d ), in te in n e ­ h å lla n d e k a k a o : 1704.10 - tu g g u m m i, ä v en ö v e rd ra g e t m ed so c k e r I 1704.90 - a n d r a s l a g : — fo n d a n tm a sso r, m a n d e lm a sso r, p a s to r o c h a n d ra lik­ n a n d e h a lv fa b rik a t i b u lk V C — a n d ra I

18.06 C h o k la d och a n d ra liv sm e d e lsb e re d n in g a r in n e h å l­ lan d e k a k a o : 1806.10 - k a k a o p u lv e r m e d tillsats a v so c k e r e lle r a n n a t s ö t­ nin g sm ed el: — e n d a st a v se tt fö r fra m stä lln in g av p u d d in g och a n n a n lik n a n d e e f te rr ä tt e lle r d ry ck V C — a n n a t I 1806.20 - a n d ra b e re d n in g a r i fo rm a v b lo ck , k a k o r e lle r stä n g e r v ä g a n d e m e r än 2 kg e lle r i fly ta n d e fo rm , p a sta fo rm , p u lv e rfo rm , g ra n u la tfo rm e lle r lik n a n d e fo rm , löst fö rp a c k a d e i fö rp a c k n in g a r in n e h å lla n d e m e r än 2 kg:

'* V C = R ö rlig avgift (k an ä n d ra s till in te rn a å tg ä rd e r) I = In te rn a å tg ä rd e r k o m b in e ra d e m ed en u tjäm n in g sav g ift (k a n ä n d ra s till rö rlig avgift) F R I = Inga p risu tjä m n in g så tg ä rd e r tillä m p a s m en kan k o m m a a tt in fö ras 135

136

— p u lv er, flingor, p a s to r o ch fly ta n d e b e re d n in g a r e n ­ d a st av se d d a fö r fra m stä lln in g av p u d d in g o ch a n n a n lik n a n d e e f te rr ä tt, glass e lle r d ry ck VC — a n d ra 1 - a n d r a b e re d n in g a r, i fo rm a v b lo c k , k a k o r e lle r stä n g er: 1806.31 — fyllda I 1806.32 — o fyllda I 1806.90 — a n d ra slag: — p u d d in g a r och a n d ra lik n a n d e e f te rr ä tte r ; pulver, flingor, p a s to r o ch fly ta n d e b e re d n in g a r e n d a st av­ se d d a fö r fra m stä lln in g av p u d d in g och a n n a n lik­ n a n d e e f te rr ä tt, glass e lle r d ry ck V C — a n d ra I

19.01 M a lte x tra k t; liv sm e d e lsb e re d n in g a r av m jö l, stä rk e lse e lle r m a lte x tra k t, som in te in n e h å lle r k a k a o p u lv e r eller in n e h å lle r m in d re ä n 50 v ik tp ro c e n t k a k a o p u lv e r, inte n ä m n d a e lle r in b e g rip n a n åg o n a n n a n s ta n s; livsm edels b e re d n in g a r av v a ro r e n lig t n r 04.01 - 0 4 .04, som in te in n e h å lle r k a k a o p u lv e r e lle r in n e h å lle r m in d re ä n 10 v ik tp ro c e n t k a k a o p u lv e r, in te n ä m n d a e lle r in b e g rip n a n åg o n a n n a n sta n s: 1901.10 — b e re d n in g a r av sed d a fö r b a r n , i d e ta ljh a n d e ls fö rp a c k ­ n in g ar: — p ro d u k te r p å basis av so ja m jö l F R I — a n d ra V C 1901.20 — m ix e r o ch d e g a r fö r b e re d n in g a v b a k v e rk enligt n r 19.05: — p ro d u k te r p å b asis av so ja m jö l F R I — a n d ra V C 1901.90 — a n d ra slag: — p ro d u k te r p å b asis a v so ja m jö l F R I — a n d ra V C

19.02 P a sta p ro d u k te r, såso m sp a g e tti, m a k a ro n e r, n u d la r, lasa g n e , g n o cch i, ravioli o ch c a n n e tto n i, ä v en k o k ta , fyllda (m ed k ö tt e lle r a n d ra fö d o ä m n e n ) e lle r p å a n n a t sä tt b e re d d a ; c o u sco u s, ä v e n b e re d d : — o k o k ta p a s ta p ro d u k te r, in te fyllda e lle r p å a n n a t sätt b e re d d a : 1902.11 — in n e h å lla n d e ägg V C 1902.19 — a n d ra V C u r 1902.20 — fyllda p a s ta p ro d u k te r, ä v en k o k ta e lle r p å a n n a t sätt b e re d d a : — in n e h å lla n d e högst 20 v ik tp ro c e n t k o rv , k ö tt, a n d ra d ju rd e la r e lle r b lo d e lle r h ö g st 20 v ik tp ro c e n t a v n å ­ g o n k o m b in a tio n av d e ssa p r o d u k te r V C 1902.30 — a n d ra p a s ta p ro d u k te r V C 1902.40 — couscous V C

19.03 F lin g o r, gryn o .d ., fra m stä lld a av stä rk e lse V C

19.04 L iv sm e d e lsb e re d n in g a r e rh å lln a g e n o m svällning e lle r ro stn in g av sp a n n m ål e lle r s p a n n m å lsp ro d u k te r (t.e x . m ajsflin g o r); sp a n n m å l, a n n a n ä n m a js, i fo rm av k o rn , f ö rk o k t e lle r på a n n a t sä tt b e re d d : 1904.10 - liv s m e d e ls b e re d n in g a r e rh å lln a g en o m svällning eller ro stn in g av sp a n n m å l e lle r sp a n n m å lsp ro d u k te r: — m ajsflin g o r (c o rn fla k e s) o ch a n d ra lik n a n d e fru k o strä tte r I — a n d ra F R I

137

1904.90 - a n d ra slag: - risp ro d u k te r F R I - a n d ra VC

19.05 B a k v e rk , ä v en in n e h å lla n d e k a k a o ; n a ttv a rd s b rö d , to m m a o b la tk a p s la r av s å d a n a slag som ä r läm p lig a fö r fa rm a c e u tisk t b r u k , sig illo b la te r o ch lik n a n d e p r o d u k ­ te r: 1905.10 - k n ä c k e b rö d VC 1905.20 - p ain d ’ép ices V C 1905.30 - sö ta k e x , s m å k a k o r o .d .; v å fflo r o ch rå n (w a fe rs) I 1905.40 - sk o rp o r, ro s ta t b rö d o c h lik n a n d e ro sta d e p ro d u k te r V C 1905.90 - a n d ra slag: - k e x , a n d r a än sö ta k e x e n lig t n r 1905.30 I - n a ttv a rd s b rö d , to m m a o b la tk a p s la r av s å d a n a slag som ä r läm p lig a fö r fa rm a c e u tis k t b r u k , sig illo b la te r och lik n a n d e p r o d u k te r F R I - a n d ra V C

20.01 K ö k sv äx ter, fru k t, b ä r, n ö tte r och a n d ra ä tb a ra v ä x td e ­ lar, b e re d d a e lle r k o n s e rv e ra d e m ed ä ttik a e lle r ä ttik s ­ y ra: u r 2001.90 - a n d ra slag: - so c k e rm a js ( Z e a m a y s v ar. sa c c h a ra ta ) V C

20.04 A n d ra k ö k sv ä x te r, b e r e d d a e lle r k o n se rv e ra d e p å a n n a t sä tt än m ed ä ttik a e lle r ä ttik sy ra , fry sta: u r 2004.10 - p o ta tis: - i fo rm av m jö l e lle r flin g o r V C u r 2004.90 - a n d ra k ö k sv ä x te r sa m t b la n d n in g a r av k ö k sv ä x te r: - so c k e rm a js ( Z e a m ay s v a r. sa c c h a ra ta ) V C

20.05 A n d ra k ö k sv ä x te r, b e r e d d a e lle r k o n se rv e ra d e p å a n n a t sä tt än m ed ä ttik a e lle r ä ttik sy ra , in te frysta: u r 2005.20 - p o ta tis: - i fo rm av m jö l e lle r flingor V C 2 005.80 - so c k e rm a js ( Z e a m ays v ar. sa c c h a ra ta ) V C

20.08 F ru k t, b ä r, n ö tte r o c h a n d r a ä tb a ra v ä x td e la r, p å a n n a t sä tt b e re d d a e lle r k o n s e rv e ra d e , m ed e lle r u ta n tillsats av so c k er, a n n a t sö tn in g sm e d e l e lle r a lk o h o l, in te n ä m n d a e lle r in b e g rip n a n å g o n a n n a n sta n s: - a n d ra slag, in b e g rip e t b la n d n in g a r, a n d ra ä n b la n d ­ n in g a r enligt n r 2008.19: u r 2008.99 - a n d ra : m a js, a n n a n än so c k e rm a js ( Z e a m ays v a r. sa c c h a ­ ra ta ) V C

21.01 E x tra k te r, e sse n se r o ch k o n c e n tra t a v k a ffe , te e lle r m a tte sam t b e re d n in g a r p å b asis av d e ssa p r o d u k te r e l­ ler p å basis av k a ffe , te e lle r m a tte ; ro sta d c ik o ria ro t och a n d ra ro sta d e k a ffe su rro g a t sa m t e x tra k te r, e sse n se r o ch k o n c e n tra t av d e ssa p ro d u k te r: u r 2101.10 - e x tra k te r, e sse n se r o c h k o n c e n tra t av k affe sa m t b e ­ re d n in g a r p å b asis av s å d a n a e x tra k te r, e s se n s e r e lle r k o n c e n tra t e lle r på basis av kaffe: - b e re d n in g a r p å b asis av kaffe V C u r 2101.20 - e x t r a k t e r , e s se n s e r o c h k o n c e n tra t av te e lle r m a tte sa m t b e r e d n in g a r p å b asis av så d a n a e x tra k te r, e s s e n ­ se r e lle r k o n c e n tra t e lle r p å basis av te e lle r m a tte : - b e re d n in g a r p å b asis av te e lle r m a tte V C u r 2101.30 - ro sta d c ik o ria ro t o ch a n d r a ro sta d e k a ffe su rro g a t sa m t e x tra k te r, e sse n se r o ch k o n c e n tra t av d e ssa p r o d u k ­ te r:

138

T u llta x e n r/ V aruslag H S n r T u llsa ts1* - - r o sta d e k a ffe su rro g a t, a n d ra än ro sta d c ik o ria ro t F R I - - e x tra k te r, e sse n se r och k o n c e n tra t a v k a ffe su rro g a t, a n d r a än av ro sta d c ik o ria ro t F R I

21.02 Jä st (a k tiv e lle r in a k tiv ); a n d ra en cellig a m ik ro o rg a n is­ m er, d ö d a (m e d u n d a n ta g av v a c c in e r e n lig t n r 30.02); b e re d d a b a k p u lv e r: u r 2102.20 - in a k tiv j ä s t; a n d ra en cellig a m ik ro o rg a n ism e r, d ö d a : — in a k tiv j ä s t F R I

21.03 S åse r sa m t b e re d n in g a r f ö r tillre d n in g av så se r; b la n d ­ n in g a r f ö r sm a k sä ttn in g sä n d a m å l; se n a p sp u lv e r o ch b e ­ re d d se n a p : 2103.10 - s o j a s å s I 2103.20 - to m a tk e tc h u p o ch a n n a n to m a tså s I u r 2103.90 - a n d r a slag: — a n d r a ä n fly ta n d e m a n g o -c h u tn e y I

21.04 S o p p o r o c h b u ljo n g e r sa m t b e r e d n in g a r fö r tillre d n in g av s o p p o r e lle r b u ljo n g e r; h o m o g e n ise ra d e s a m m a n ­ sa tta liv sm e d e lsb e re d n in g a r: 2104.10 - s o p p o r o ch b u ljo n g e r sa m t b e r e d n in g a r fö r tillre d n in g av s o p p o r e lle r b u ljo n g e r I

21.05 G la ssv a ro r, ä v en in n e h å lla n d e k a k a o V C

21.06 L iv sm e d e lsb e re d n in g a r, in te n ä m n d a e lle r in b e g rip n a n å g o n a n n a n s ta n s: u r 2106.90 - a n d ra slag (m e d u n d a n ta g av sira p o c h a n d ra s o c k e r­ lö sn in g a r m ed tillsats av aro m - e lle r fä rg ä m n e n sa m t fe tte m u ls io n e r in n e h å lla n d e m e r än 15 v ik tp ro c e n t m jö lk fe tt) V C

22.02 V a tte n , in b e g rip e t m in e ra lv a tte n o ch k o lsy ra t v a tte n , m e d tillsats av so c k e r e lle r a n n a t sö tn in g sm e d e l e lle r av a ro m ä m n e , sa m t a n d ra a lk o h o lfria d ry c k e r, m e d u n d a n ­ ta g av fru k t- o c h b ä rsa ft sa m t k ö k sv ä x tsa ft e n lig t n r 20.09: 2202.10 - v a t t e n , in b e g rip e t m in e ra lv a tte n o ch k o lsy ra t v a tte n , m e d tillsa ts av so c k e r e lle r a n n a t sö tn in g sm e d e l e lle r a v a ro m ä m n e : — k o lsy ra d e d ry c k e r m ed tillsats av so c k e r V C — a n d ra F R I u r 2202.90 - a n d ra slag: — in te in n e h å lla n d e m jö lk e lle r m jö lk fe tt: in n e h å lla n d e so c k e r (sa c k a ro s e lle r in v e rtso c k e r) F R I — a n d ra F R I

22.03 M a ltd ry c k e r: — m e d e n a lk o h o lh a lt: — in te ö v e rstig a n d e 2,25 v o ly m p ro c e n t (lä ttö l) F R I — ö v e rstig a n d e 2,25 m en in te 3,5 v o ly m p ro c e n t (ö l) V C - - ö v e rstig a n d e 3 ,5 v o ly m p ro c e n t (sta rk ö l) I

22.05 V erm u t o ch a n n a t vin av fä rsk a d ru v o r, sm a k sa tt m ed v ä x te r e lle r a ro m a tisk a ä m n e n : 2205.10 - p å k ä rl ry m m a n d e högst 2 lite r F R I 2205.90 - a n d ra F R I

22.08 O d e n a tu r e r a d e ty la lk o h o l m ed en a lk o h o lh a lt av m in d re än 80 v o ly m p ro c e n t; sp rit, lik ö r och a n d ra sp rit­ d ry c k e r; s a m m a n sa tta a lk o h o lh a ltig a b e re d n in g a r av så ­ d a n a slag so m a n v ä n d s fö r fra m stä lln in g av d ry c k e r: u r 2208.90 - a n d r a slag: — lik ö r och a n d ra sp ritd ry c k e r u to m a r ra k , v o d k a m ed

139

e n a lk o h o lh a lt av h ö g st 45,4 v o ly m p ro c e n t och p lo m ­ m o n -, p ä ro n - e lle r k ö rsb ä rsb rä n n v in : in n e h å lla n d e ägg e lle r äg g u la o c h /e lle r so c k e r (sa c k a ro s e lle r in v e rtso c k e r) F R I

29.05 A cy k lisk a a lk o h o le r sa m t h a lo g e n -, su lfo -, n itra - och n itro s o d e riv a t av s å d a n a a lk o h o le r: — a n d ra p o ly o ler: 2905.43 — m a n n ito l F R I 2905.44 — D -g lu cito l (so rb ito l) F R I

29.15 M ä tta d e acy k lisk a m o n o k a rb o x y lsy ro r sa m t d e ra s an h y d rid e r, h a lo g e n id e r, p e ro x id e r o c h p ero x isy ro r; h a lo ­ g e n -, su lfo -, n itra - o ch n itro s o d e riv a t av s å d a n a fö r­ e n in g a r: — m y rsy ra sa m t sa lte r o c h e s tr a r a v m yrsyra: u r 2915.13 — e s tra r av m y rsy ra: e s tra r p å b asis av m a n n ito l o c h e s tra r p å b asis av so rb ito l F R I - e s t r a r av ä ttik sy ra : u r 2915.39 — a n d ra : e s tra r p å b asis av m a n n ito l o c h e s tra r p å b asis av so rb ito l F R I u r 2915.90 — a n d r a slag: — e s tra r p å b asis av m a n n ito l o ch e s tra r på b asis av so r­ bitol F R I

29.16 O m ä tta d e a cy k lisk a m o n o k a rb o x y lsy ro r, cykliska m o ­ n o k a rb o x y lsy ro r sa m t d e ra s a n h y d rid e r, h a lo g e n id e r, p e ro x id e r o ch p e ro x isy ro r; h a lo g e n -, sulfo-, n itra - o ch n itro s o d e riv a t av s å d a n a fö re n in g a r: - o m ä t t a d e a cy k lisk a m o n o k a rb o x y lsy ro r sa m t d e ra s a n h y d rid e r, h a lo g e n id e r, p e ro x id e r o ch p ero x isy ro r; d e riv a t av s å d a n a fö re n in g a r: u r 2916.19 — a n d ra : e s tra r p å b asis av m a n n ito l o c h e s tra r p å b asis av so rb ito l F R I

29.17 P o ly k a rb o x y lsy ro r sa m t d e ra s a n h y d rid e r, h a lo g en id er, p e ro x id e r o ch p e ro x isy ro r; h a lo g e n -, su lfo -, n itra - och n itro s o d e riv a t av så d a n a fö re n in g a r: - a c y k lis k a p o ly k a rb o x y lsy ro r sa m t d e ra s a n h y d rid e r, h a lo g e n id e r, p e ro x id e r o c h p e ro x isy ro r; d e riv a t av så ­ d a n a fö re n in g a r: u r 2917.19 - - a n d ra : ita k o n sy ra sa m t s a k e r o ch e s tra r av ita k o n sy ra F R I

29.18 K a rb o x y lsy ro r m ed a n n a n o x y g e n fu n k tio n sa m t d e ra s a n h y d rid e r, h a lo g e n id e r, p e ro x id e r o ch p e ro x isy ro r; h a ­ lo g en -, su lfo -, n itro - o ch n itro s o d e riv a t av så d a n a fö r­ e n in g a r: - k a r b o x y ls y r o r m e d a lk o h o lfu n k tio n m en u ta n a n n a n o x y g e n fu n k tio n sa m t d e r a s a n h y d rid e r, h a lo g e n id e r, p e ro x id e r o ch p e ro x isy ro r; d e riv a t av så d a n a fö r­ e n in g a r: 2918.11 - - m jö lk sy ra sa m t s a k e r o c h e s tra r av m jö lk sy ra F R I 2918.14 — citro n sy ra F R I 2918.15 — s a k e r och e s tra r av c itro n sy ra F R I u r 2918.19 — a n d ra slag: g ly cerin sy ra, g ly k o lsy ra , so c k e rsy ra , iso so ck ersy ra, h e p ta so c k e rsy ra sa m t s a k e r o ch e s tra r av d essa sy­ ro r F R I

H e te ro c y k lisk a fö re n in g a r m ed e n b a rt oxygen som hete ro a to m (e r):

140

- f ö r e n i n g a r m e d en icke k o n d e n s e ra d fu ra n rin g (äv en h y d ro g e n e ra d ) i sin stru k tu r: u r 2932.19 — a n d ra : v a tte n fria m a n n ito l- o ch s o rb ito lfö re n in g a r u to m m a lto l o ch iso m alto l F R I u r 2932.90 — a n d ra slag: — a lfa m ety lg ly k o sid F R I - - v a t t e n f r i a m a n n ito l- o ch s o rb ito lfö re n in g a r u to m m alto l o ch iso m alto l F R I

29.40 S o c k e rä rte r, k e m isk t r e n a , a n d ra än sa c k a ro s, la k to s, m a lto s, g lu k o s o ch fru k to s ; so c k e re tr a r och s o c k e re stra r sa m t sa lte r av s o c k e re tra r e lle r so c k e re stra r, a n d r a än p r o d u k te r e n lig t n r 29 .3 7 , 29.38 o c h 29.39: u r 2940.00 — a n d ra än ra m n o s, ra ffin o s o ch m a n n o s F R I

29.41 A n tib io tik a : 2941.10 - p e n ic illin e r sa m t p e n ic illin d e riv a t m ed p enicillinsyra s tr u k tu r; sa lte r av d e ssa ä m n e n F R I

30.01 K ö rtla r o ch a n d ra o rg a n fö r o rg a n o te ra p e u tis k t b ru k , to rk a d e , ä v en p u lv e rise ra d e ; e x tr a k te r a v k ö r tla r e lle r a n d ra o rg a n e lle r a v d e ra s s e k re t, fö r o r g a n o te ra p e u ­ tisk t b ru k ; h e p a rin o ch sa lte r av h e p a rin ; a n d ra äm n e n och m a te ria l frå n m ä n n isk o r e lle r d ju r, b e r e d d a fö r te r a ­ p e u tisk t e lle r p ro fy la k tisk t b r u k , in te n ä m n d a e lle r in b e ­ g rip n a n å g o n a n n a n sta n s: u r 3001.90 — a n d ra slag: — h e p a rin o ch sa lte r a v h e p a rin F R I

35.01 K a se in , k a s e in a te r o ch a n d ra k a s e in d e riv a t; k asein lim : 3501.10 — k asein F R I 3501.90 — a n d ra slag F R I

35.05 D e x trin o ch a n n a n m o d ifie ra d stä rk e ls e ( t.e x . fö rk list­ ra d e lle r fö re s tra d s tä rk e ls e ); lim o ch k liste r p å b asis av stä rk e ls e , d e x trin e lle r a n n a n m o d ifie ra d stä rk e lse : 3505.10 — d e x trin o ch a n n a n m o d ifie ra d stä rk e lse : — in n e h å lla n d e m e r ä n 2 0 % stä rk e ls e e lle r stä rk e ls e ­ p ro d u k te r VC — a n d ra slag F R I 3505.20 — lim o ch k lister: — in n e h å lla n d e m e r ä n 20 % stä rk e lse e lle r stä rk e ls e ­ p r o d u k te r V C — a n d ra slag F R I

35.06 L im o ch k lister, b e r e d d a , in te n ä m n d a e lle r in b e g rip n a n åg o n a n n a n s ta n s; p r o d u k te r läm p lig a fö r a n v ä n d n in g som lim e lle r k liste r, fö rp a c k a d e fö r fö rsä ljn in g i d e ta lj­ h a n d e ln som lim e lle r k liste r i fö rp a c k n in g a r m ed en n e t­ to v ik t av h ö g st 1 kg: u r 3506.10 - p r o d u k t e r läm p lig a fö r a n v ä n d n in g som lim e lle r klis­ te r, fö rp a c k a d e fö r fö rsä ljn in g i d e ta ljh a n d e ln som lim e lle r k liste r i fö rp a c k n in g a r m ed e n n e tto v ik t av h ö g st 1 kg: — p å b asis av e m u lsio n e r av n a triu m silik a t e lle r h a rts F R I — a n d r a slag: u r 3506.99 — an d ra : p å b asis av e m u lsio n e r av n a triu m silik a t e lle r h a rts F R I

35.07 E n z y m e r; e n z y m p re p a ra t, inte n ä m n d a e lle r in b e g rip n a n åg o n a n n a n sta n s: u r 3507.90 — a n d ra slag: — e n z y m p re p a ra t in n e h å lla n d e fö d o ä m n e n

141

T u llta x e n r/ V aru slag H S n r___________________________________________________________________T u llsa ts1» 3 8.09 A p p r e tu rm e d e l, p r e p a r a t fö r p å s k y n d a n d e a v färg n in g e lle r fö r fix erin g av fä rg ä m n e n sa m t a n d ra p ro d u k te r o ch p r e p a r a t (t.e x . g lä ttm e d e l o ch b e tm e d e l), a v så d a n a slag som a n v ä n d s inom te x til-, p a p p e rs- e lle r lä d e rin d u ­ s trin e lle r inom lik n a n d e in d u strie r, in te n ä m n d a e lle r in b e g rip n a n åg o n a n n a n sta n s: 3809.10 - p å b asis av stä rk e lse e lle r s tä rk e ls e p ro d u k te r V C — a n d r a slag: u r 3809.91 — av så d a n a slag som a n v ä n d s in o m te x tilin d u strin eller in o m lik n a n d e in d u strie r: in n e h å lla n d e s tä rk e ls e e lle r s tä rk e ls e p ro d u k te r V C u r 3809.92 — a v så d a n a slag som a n v ä n d s in o m p a p p e rsin d u s trin e lle r in o m lik n a n d e in d u strie r: in n e h å lla n d e s tä rk e ls e e lle r stä rk e ls e p ro d u k te r V C u r 3809.93 — av så d a n a slag so m a n v ä n d s in o m lä d e rin d u strin e lle r in o m lik n a n d e in d u strie r: in n e h å lla n d e stä rk e ls e e lle r stä rk e ls e p ro d u k te r V C

38.23 B e re d d a b in d e m e d e l fö r g ju tfo rm a r e lle r g ju tk ä rn o r; k e m isk a p r o d u k te r sa m t p r e p a r a t frå n k e m isk a e lle r n ä rs tå e n d e in d u strie r (in b e g rip e t s å d a n a so m b e s tå r av b la n d n in g a r av n a tu r p ro d u k te r ) , in te n ä m n d a e lle r in ­ b e g rip n a n åg o n a n n a n s ta n s; re s tp r o d u k te r frå n k e m isk a e lle r n ä rstå e n d e in d u strie r, in te n ä m n d a e lle r in b e ­ g rip n a n å g o n a n n a n s ta n s: u r 3823.10 - b e re d d a b in d e m e d e l f ö r g ju tfo rm a r e lle r g ju tk ä rn o r: — b a s e ra d e p å sy n te tisk a h a rts e r F R I 3823.60 - s o rb ito l, a n n a n ä n so rb ito l e n lig t n r 2905.44 F R I u r 3823.90 - a n d r a s l a g : — rå k a lc iu m c itra t F R I — k ra c k n in g sp ro d u k te r a v so rb ito l F R I

39.11 P e tro le u m h a rts e r, k u m a r o n in d e n h a rts e r, p o ly te rp e n e r, p o ly su lfid er, p o ly su lfo n e r och a n d ra p r o d u k te r o m ­ n ä m n d a i a n m . 3 till d e tta k a p ite l, in te n ä m n d a e lle r in ­ b e g rip n a n åg o n a n n a n s ta n s, i o b e a r b e ta d form : u r 3911.10 - p e tr o le u m h a r ts e r , k u m a ro n -, in d e n - o c h k u m a ro n in ­ d e n h a rts e r sa m t p o ly te rp e n e r: — lim p å b asis av h a rtse m u ls io n e r F R I u r 3911.90 - a n d r a s l a g : — lim p å b asis av h a rtse m u ls io n e r F R I

39.13 N a tu rlig a p o ly m e re r ( t.e x . a lg in sy ra) o ch m o d ifie ra d e n a tu rlig a p o ly m e re r ( t.e x . h ä rd a d e p r o te in e r o ch k e ­ m isk a d e riv a t av n a tu rg u m m i), in te n ä m n d a e lle r in b e ­ g rip n a n å g o n a n n a n s ta n s, i o b e a r b e ta d fo rm : u r 391 3 .9 0 - a n d r a slag: — a n d ra än h ä rd a d e p r o te in e r e lle r k e m isk a d e riv a t av n a tu rg u m m i F R I

142

SÖ 1993:79 LISTOR TILL PROTOKOLL A

V Liechtenstein, Schweiz

VI Island

(Varulistorna uteläm nade här)

143

LISTA VII TILL PROTOKOLL A

B U L G A R IE N

T b llta x e n r/ V aru slag H S n r/C N nr* 13.02 V ä x ts a fte r o ch v ä x te x tr a k te r; p e k tin ä m n e n , p e k tin a te r o c h p e k ta te r; a g a r-a g a r sa m t a n n a t v ä x tsle m och a n d ra fö rtjo c k n in g sm e d e l, ä v en m o d ifie ra d e , e rh å lln a u r v e g e ta b ilisk a p ro d u k te r: - v ä x ts a fte r o c h v ä x te x tra k te r: 1302.12 - - la k rits e x tra k t

15.05 U llfe lt o ch f e tta rta d e ä m n e n e rh å lln a u r u llfe lt (in b e g rip e t lan o lin ): 1505.90 - a n d ra slag

15.18 A n im a lisk a o c h v e g e ta b ilisk a f e tte r o c h o ljo r sa m t f ra k tio n e r av så ­ d a n a f e tte r o c h o ljo r, k o k ta , o x id e ra d e , d e h y d ra tis e ra d e , fak tisera d e , b lå s ta , p o ly m e ris e ra d e g e n o m u p p h e ttn in g i v a k u u m e lle r i in e rt g as e lle r p å a n n a t sä tt k e m isk t m o d ifie ra d e , m ed u n d a n ta g av p r o d u k te r e n lig t n r 15.16; o ä tlig a b la n d n in g a r e lle r b e re d n in g a r av a n im a lisk a e lle r v e g e ta b ilisk a f e tte r e lle r o ljo r e lle r av fra k tio n e r av o lik a f e tte r o c h o ljo r e n lig t d e tta k a p ite l, in te n ä m n d a e lle r in b e ­ g rip n a n å g o n a n n a n s ta n s: u r 1518.00 39 - fe ta v e g e ta b ilisk a o ljo r, fly ta n d e , b la n d a d e , fö r a n n a t te k n isk t e l­ le r in d u strie llt b r u k än fö r tillv e rk n in g av livsm edel till m än n isk o fö d a 90 - a n n a t

15.19 T e k n isk a e n b a s isk a fe ttsy ro r; su ra o ljo r frå n ra ffin e rin g ; te k n isk a fe tta lk o h o le r: - t e k n i s k a e n b a s isk a fe ttsy ro r; su ra o ljo r från raffin erin g : 1519.11 — ste a rin 1519.12 — o lein u r 1519.19 - - a n d r a : 1 0 d e s tille ra d e fe tts y ro r

15.20 G ly c e ro l (g ly c e rin ), ä v e n re n ; g ly c e ro lv a tte n o ch g ly cero llu t: 1520.90 - a n d ra sla g , in b e g rip e t sy n te tisk glycerol

17.04 S o c k e rk o n fe k ty re r (in b e g rip e t v it c h o k la d ), in te in n e h å lla n d e k a ­ k a o : 1704.10 - t u g g u m m i , ä v en ö v e rd ra g e t m ed so c k e r

18.05 K a k a o p u lv e r u ta n tillsa ts av so c k e r e lle r a n n a t sö tn in g sm ed el

18.06 C h o k la d o ch a n d r a liv sm e d e lsb e re d n in g a r in n e h å lla n d e k ak ao : u r 1806.20 - a n d r a b e r e d n in g a r i fo rm a v b lo c k , k a k o r e lle r stä n g e r v äg an d e m e r ä n 2 k g e lle r i fly ta n d e fo rm , p a s ta fo rm , p u lv e rfo rm , g ra n u la tfo rm e lle r lik n a n d e fo rm , löst fö rp a c k a d e i fö rp a c k n in g a r in n e ­ h å lla n d e m e r ä n 2 kg: 10 - - i n n e h å l l a n d e m in st 31 v ik tp ro c e n t k a k a o s m ö r e lle r in n e h å l­ la n d e sa m m a n la g t m in st 31 v ik tp ro c e n t k a k a o s m ö r och m jö lk fe tt - a n d ra b e re d n in g a r, i fo rm av b lo c k , k a k o r e lle r stä n g e r: 1806.31 — fyllda 1806.32 — o fy lld a 1806.90 - a n d ra slag

19.01 M a lte x tra k t; liv sm e d e ls b e re d n in g a r a v m jö l,stä rk e lse e lle r m altextr a k t, so m in te in n e h å lle r k a k a o p u lv e r e ile r in n e h å lle r m in d re än 50 v ik tp ro c e n t k a k a o p u lv e r, in te n ä m n d a e lle r in b e g rip n a någon a n n a n s ta n s; liv sm e d e ls b e re d n in g a r av v a ro r e n lig t n r 04.01-04.04, som in te in n e h å lle r k a k a o p u lv e r e lle r in n e h å lle r m in d re än 10 v ik t­ p ro c e n t k a k a o p u lv e r, in te n ä m n d a e lle r in b e g rip n a n åg o n a n n a n ­ sta n s: 1901.10 - b e r e d n in g a r a v se d d a fö r b a r n , i d e ta ljh a n d e ls fö rp a c k n in g a r

* C o m b in e d n o m e n c la tu re 143

144

u r 1901.90 - a n d ra slag: 90 - - a n d r a

19.02 P a sta p ro d u k te r, såsom sp a g e tti, m a k a ro n e r, n u d la r, la sa g n e , g n o c c h i, ravioli och c a n n e llo n i, äv en k o k ta , fyllda (m e d k ö tt e lle r a n d ra fö d o ä m n e n ) e lle r p å a n n a t sä tt b e r e d d a ; co u sc o u s, ä v en b e ­ re d d : - o k o k t a p a s ta p ro d u k te r, in te fyllda e lle r p å a n n a t sä tt b e re d d a : u r 1902.19 - a n d ra : in te in n e h å lla n d e m jö l a v v an lig t v e te : 1 1 e n d a s t in n e h å lla n d e m jöl av d u ru m v e te K ) a n d ra

19.04 L iv sm e d e lsb e re d n in g a r e rh å lln a g e n o m sv ä lln in g e lle r ro stn in g av sp a n n m å l e lle r s p a n n m å lsp ro d u k te r ( t.e x . m a jsflin g o r); sp a n n m å l, a n n a n ä n m a js, i form av k o rn , fö rk o k t e lle r p å a n n a t s ä tt b e re d d : 1904.10 - liv sm e d e lsb e re d n in g a r e rh å lln a g e n o m sv ä lln in g e lle r ro stn in g av sp a n n m å l e lle r sp a n n m å lsp ro d u k te r

19.05 B a k v e rk , äv en in n e h å lla n d e k a k a o ; n a ttv a rd s b rö d , to m m a o b la tk a p s la r av så d a n a slag som ä r läm p lig a fö r fa rm a c e u tisk ! b r u k , sig illo b la te r och lik n a n d e p ro d u k te r: 1905.30 - sö ta k ex , s m å k a k o r o .d .; v åfflo r o ch rå n (w afe rs) 1905.90 - a n d ra slag

21.01 E x tra k te r, e sse n se r och k o n c e n tra t av k a ffe , te e lle r m a tte sa m t b e ­ re d n in g a r p å basis av dessa p r o d u k te r e lle r p å b asis av k a ffe , te e lle r m a tte ; ro sta d c ik o ria ro t och a n d ra r o sta d e k a ffe su rro g a t sa m t ex ­ tra k te r, e sse n se r o ch k o n c e n tra t av d e ssa p r o d u k te r: u r 2101.10 - e x t r a k t e r , e sse n se r och k o n c e n tra t av kaffe sa m t b e re d n in g a r på basis av så d a n a e x tra k te r, e sse n se r e lle r k o n c e n tra t e lle r p å basis a v kaffe : - e x tra k te r, e sse n se r e lle r k o n c e n tra t: 1 1 m e d e tt k a ffe b a se ra t to rrs u b sta n s in n e h å ll av m in st 95 v ik tp ro ­ c e n t - b e re d n in g a r: 9 9 a n d ra

21.02 J ä s t (a k tiv e lle r in ak tiv ); a n d ra e n c e llig a m ik ro o rg a n is m e r, d ö d a (m e d u n d a n ta g av v a c c in e r e n lig t n r 3 0 .0 2 ); b e r e d d a b a k p u lv e r: u r 2102.10 - a k t i v jä s t: - b a g e rijä st: 3 1 to r r 3 9 an n a n u r 2102.20 - in a k tiv jä s t; a n d ra encelliga m ik ro o rg a n ism e r, d ö d a : - in a k tiv jä s t: 1 1 i ta b le tte r, k u b e r e lle r lik n a n d e fo rm , e lle r i in n e rfö rp a c k n in g a r m ed en n e tto v ik t av h ö g st 1 kg 1 9 an n a n 2102.30 - b e re d d a b a k p u lv e r

21.03 S åse r sa m t b e re d n in g a r för tillre d n in g av så se r; b la n d n in g a r fö r sm a k sä ttn in g sä n d a m å l; se n a p sp u lv e r o ch b e re d d se n a p : 2103.20 - to m a tk e tc h u p och a n n a n to m a tså s u r 2103.90 - a n d r a slag: a n d ra

21.05 G la ssv a ro r, äv en in n e h å lla n d e k a k a o

21.06 L iv sm e d e lsb e re d n in g a r, in te n ä m n d a e lle r in b e g rip n a n åg o n a n ­ n a n sta n s: 2106.10 - p ro te in k o n c e n tra t och te x tu re ra d e p r o te in e r u r 2106.90 - a n d ra slag: - - a n d r a :

145

in te in n e h å lla n d e m jö lk fe tt, m jö lk p ro te in , sa c k a ro s, isogluk o s, g lu k o s e lle r stä rk e ls e e lle r in n e h å lla n d e m in d re än 1,5 % m jö lk fe tt, 2 ,5 % m jö lk p ro te in , 5 % sa c k a ro s e lle r iso g lu k o s, 5 % g lu k o s e lle r stä rk e lse a n d ra

22.01 V a tte n , in b e g rip e t n a tu rlig t e lle r k o n stg jo rt m in e ra lv a tte n sa m t k o lsy ra t v a tte n , u ta n tillsats a v so c k e r e lle r a n n a t sö tn in g sm e d e l e l­ le r a v a r o m ä m n e ; is o c h snö: 2201.90 - a n d ra slag

22.02 V a tte n , in b e g rip e t m in e ra lv a tte n o c h k o lsy ra t v a tte n , m ed tillsats av so c k e r e lle r a n n a t sö tn in g sm e d e l e lle r av a ro m ä m n e , sa m t a n d ra a lk o h o lfria d ry c k e r, m e d u n d a n ta g av fru k t- och b ä rsa ft sa m t k ö k sv ä x tsa ft e n lig t n r 20.09: 2202.90 - a n d ra slag

22.03 M a ltd ry c k e r

22.05 V e rm u t och a n n a t v in a v fä rsk a d ru v o r, sm a k sa tt m ed v ä x te r e lle r a ro m a tisk a äm n en : 2205.10 - p å k ärl ry m m a n d e h ö g st 2 liter

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SÖ 1993:79 LISTA VIII TILL PROTOKOLL A

T u llta x e n r/ V aruslag H S n r

14.04 V eg etab ilisk a p ro d u k te r, in te n ä m n d a e lle r in b e g rip n a n åg o n a n n a n ­ stans: 1404.20 - b o m u llslin te rs

15.16 A n im a lisk a och v e g e ta b ilisk a fe tte r och o ljo r sa m t fra k tio n e r av så d a n a fe tte r e lle r o ljo r, som h elt e lle r delvis h y d re ra ts , o m fö re s tra ts (ä v e n in ­ te rn t) e lle r ela id in ise ra ts, ä v en ra ffin e ra d e m e n in te v id a re b e a rb e ta d e : u r 1516.20 - v e g e ta b ilis k a f e tte r och o ljo r sa m t f ra k tio n e r av s å d a n a fe tte r e lle r o ljo r: — h y d re ra d ric in o lja s .k . o p alv ax

15.18 A n im a lisk a o c h v e g e ta b ilisk a fe tte r o ch o ljo r sa m t f ra k tio n e r a v s å ­ d a n a fe tte r e lle r o ljo r, k o k ta , o x id e ra d e , d e h y d ra tise ra d e , faktisera d e , b lå s ta , p o ly m e rise ra d e g en o m u p p h e ttn in g i v a k u u m e lle r i ine rt gas e lle r p å a n n a t sä tt k e m isk t m o d ifie ra d e , m ed u n d a n ta g av p ro ­ d u k te r e n lig t n r 15.16; o ä tlig a b la n d n in g a r e lle r b e r e d n in g a r av a n i­ m alisk a e lle r v e g e ta b ilisk a fe tte r e lle r o ljo r e lle r av fra k tio n e r av o lik a fe tte r e lle r o ljo r e n lig t d e tta k a p ite l, in te n ä m n d a e lle r in b e ­ g rip n a n åg o n a n n a n sta n s: u r 1518.00 - lin o x y n

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AKKEX-II

REFERRED TO IN SUB-PARAGRAPH (cl OF ARTICLE 2

ftrtlc-ls,., I

1. Unless othervise provided for in this Annex, fish and other marine products, as specified below, are covered by the provisions of the Agreement.

2. Upon the date of entry into force of the Agreement all customs duties on imports and charges having equivalent effect shall be abolished for these products originating in the EFTA States and in Bulgaria unless otherwise specified below.

HS heading No. Oescription of products

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

ex 0208.90 - Other: - - Of whale1

Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates

15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified1

15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, reesterified or elaidinised, whether or not refined, but not further prepared:

Import ban for whale products is applied by Austria, Finland, Liechtenstein, Sweden and Switzerland on the basis of the CITES Convention.

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ex 1516.10 - Animal fats and oils and their fractions: - - Obtained entirely from fish or marine mammals1

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

ex 1603.00 - Extracts and juices of vhale meat, fish or crustaceans, molluscs or other aquatic invertebrates1

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

16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

23.01 Flours, meais and pellets, of meat or meat of fal, of fish or of crustaceans, molluscs or other aquatic 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 pellets of fish or of crustaceans, molluscs or other aquatic invertebrates

23.09 Preparations of a kind used in animal feeding:

ex 2309.90 - Other: - - Fish solubles

Import ban for whale products is applied by Austria, Finland, Liechtenstein, Sweden and Switzerland on the basis of the CITES Convention.

149

Article 2

1. Unless otherwise mentioned in paragraphs 2 to 4, after 31 December 1993 aid measures to the fishing sector shall fall under the disciplines of Article 19 of the Agreement and its interpretation in Annex XI.

2. The folloving aid measures to the fishing sector are considered normally not to be in accordance vith the Agreement:

- General aid measures concerning the sector as a vhole and vhich are not fully directed towards structural measures in accordance vith the provisions of paragraph (c)(ii) of Annex XI.

Tax concessions other thån those that directly offset cost disadvantages dearly linked to special conditions prevailing in the fishing sector.

- Social measures if the subsidy element of such measures exceeds vhat is generally applied in other sectors, taking into account the special conditions prevailing in the fishing sector.

3. The folloving aid measures shall normally be considered to be in accordance vith the provisions of Article 19 of the Agreement:

Aid measures in the form of lovest permitted domestic first hand sales prices for fish and the purchase of surpluses that are applied in order to offset serious märket disturbances.

Regional aid measures to the extent that they are necessary for maintaining fishing activities in regions that are to an above-average degree dependent on such activities and vhere income from fishing is dearly belov the national average in the fishing sector. Such regional measures shall not more thån offset cost disadvantages in relation to other locations for fisheries. States Parties to the Agreement introducing or maintaining such measures shall, in accordance vith the provisions of Annex XI, provide sufficient information on the regional situation leading to the introduction or maintenance of such measures.

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4. The following aid measures are considered not to be in accordance with the Agreement: Aid in accordance vith paragraph (c)(vi) of Annex XI, as concerns the fishing sector. Aid in accordance with paragraph (c)(viii) of Annex XI, as concerns fishing activities.

Artigle 3

1. Austria may maintain customs duties on imports of the following products originating in Bulgaria:

HS heading No. Description of products

ex 03.01 to 03.05 Other freshwater fish thån eels 03.05 Fish, dried, salted or in brine; smoked fish, vhether or not cooked before or during the smoking process; flours, meais and pellets of fish, 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 prepared from fish eggs: - Fish, whole or in pieces, but not minced: 1604.12 - - Herrings

These arrangements shall be taken up for a review before 1 January 1996 vith the view to endeavour to improve trade in fish.

151

2. Austria may maintain customs duties on imports for the following fish and other marine products originating in Bulgaria:

HS heading No. Description of products

15.04 and ex 15.16 Fats and oils for human consumption

Article 4

On the following products originating in Bulgaria Finland shall abolish its present regime by 1 January 1997:

HS heading No. Description of products

ex 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04:

- Salmon - Baltic herring

ex 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04:

- Salmon - Baltic herring

ex 03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

- Fresh or chilled fillets of salmon - Fresh or chilled fillets of Baltic herring (The term "fillet" shall also cover fillets vhere the two sides are joined together, for example, by the back or the belly.)

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Article 5

1. Liechtenstein and Svitzerland may maintain customs duties on imports of the folloving products originating in Bulgaria:

HS heading No. Description of products

ex 03.01 to 03.05 Fish, except ex 03.04 frozen fillets, other thån saltvater fish, carp, eels and salmon.

These arrangements shall be taken up for a review before 1 January 1995 vith the view to endeavour to improve trade in fish.

2. Liechtenstein and Svitzerland may maintain customs duties on imports and charges having eguivalent effect for the folloving fish and other marine products originating in Bulgaria:

HS heading No. Description of products

ex Chapter 15 Fats and oils for human consumption

ex Chapter 23 Feedingstuffs for production animals.

Article 6

On the folloving products originating in Bulgaria, Sveden may until 31 December 1993 apply guantitative restrictions on imports, in so far as this may be necessary to avoid serious disturbances in the Svedish märket.

HS heading No. Description of products

ex 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04:

- Herring - Cod

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Article 7

1. Bulgaria may maintain customs duties on imports of the following products originating in Austria:

HS heading No. Description of products

ex 03.01 to 03.05 Other freshwater fish thån eels

These arrangements shall be taken up for a review before 1 January 1996 with the view to endeavour to improve trade in fish.

2. As long as Austria maintains its customs duties on imports from Bulgaria of the products mentioned in Article 3(2), Bulgaria may maintain its customs duties on imports of the same products originating in Austria.

3. As long as Finland maintains its present regime on imports of the products mentioned in Article 4, Bulgaria may introduce a similar system on imports of the same products originating in Finland. If Bulgaria introduces such a system it will remove these restrictions in the same way and with the same timetable as Finland.

4. Bulgaria may maintain customs duties on imports and charges having equivalent effect for the following products originating in Liechtenstein or Switzerland:

HS heading No. Description of products

ex 03.01 to 03.05 Fish, except ex 03.04 frozén fillets, other thån saltwater fish and eels

These arrangements shall be taken up for a review before 1 January 1995 with the view to endeavour to improve trade in fish.

5. As long as Liechtenstein and Switzerland maintain customs duties on imports from Bulgaria of the products mentioned in Article 5(2), Bulgaria may maintain its customs duties on imports of the same products originating in Liechtenstein or Switzerland.

154

sorn avses i artikel 2 punkt c)

A rtik e l 1

1. Om 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 en dag då avtalet träder ikraft skall - om inte annat anges nedan - alla im porttullar och avgifter med m otsvarande verkan avvecklas för dessa p ro ­ dukter med ursprung i EFTA -staterna och i Bulgarien.

T u llta x e n r/ V aruslag H S n r 02.08 A n n a t k ö tt och a n d ra ä tb a ra d ju rd e la r, fä rs k a , kylda e lle r frysta: u r 0208.90 - a n d ra slag: - av v a l'

K ap itel 3 F isk sa m t k rä ftd ju r, b lö td ju r o ch a n d ra ry g g rad slö sa v a tte n d ju r

15.04 F e tte r o ch o ljo r av fisk e lle r h a v sd ä g g d ju r sa m t f ra k tio n e r av så ­ d a n a f e tte r eller o ljo r, äv en ra ffin e ra d e m en in te k em isk t m o d ifie ra d e 1

15.16 A n im a lisk a och v e g e ta b ilisk a f e tte r och o ljo r sa m t fra k tio n e r a v s å ­ d a n a fe tte r e lle r o ljo r, som h elt e lle r delvis h y d re ra ts , o m fö re s tra ts (ä v e n in te rn t) eller e la id in ise ra ts, ä v en ra ffin e ra d e m en in te v id are b e a rb e ta d e : u r 1516.10 - a n im a lisk a f e tte r och o ljo r sa m t fra k tio n e r av så d a n a f e tte r e lle r o ljo r: - e rh å lln a u te s lu ta n d e från fisk e lle r h a v s d ä g g d ju r'

16.03 E x tr a k te r o ch sa fte r av k ö tt, fisk, k rä ftd ju r, b lö td ju r e lle r a n d ra ry g g rad slö sa v a tte n d ju r: u r 16.03 - e x tra k te r o ch sa fte r a v v a lk ö tt, fisk, k rä ftd ju r, b lö td ju r e lle r a n d ra ty g g rad lö sa v a tte n d ju r 1

16.04 F isk , b e re d d e lle r k o n se rv e ra d ; k a v ia r

16.05 K rä ftd ju r, b lö td ju r o ch a n d ra ry g g rad slö sa v a tte n d ju r, b e re d d a e l­ le r k o n se rv e ra d e

23.01 M jö l o ch p e ile ta r av k ö tt e lle r a n d r a d ju r d e la r e lle r av fisk, k rä ft­ d ju r, b lö td ju r e lle r a n d ra ry g g rad slö sa v a tte n d ju r, o tjä n lig a till m ä n n isk o fö d a ; g rev ar: u r 2301.10 - m jöl och p e ile ta r av k ö tt e lle r a n d ra d ju rd e la r; g re v a r: - m jöl av v a l' 2301.20 - m jö l och p e ile ta r av fisk e lle r av k rä ftd ju r, b lö td ju r e lle r an d ra ry g g rad slö sa v a tte n d ju r

23.09 B e re d n in g a r av så d a n a slag som a n v ä n d s vid u tfo d rin g av d ju r: u r 2309.90 - a n d ra slag: - ”fish so lu b le s”

A tlik e l 2

1. Om inte annat näm ns i punkterna 2 - 4 skall efter den 31 decem ber 1993 stödåtgärder till fiskerinäringen falla under artikel 19 i avtalet jä m te över­ enskom na tolkningsregler i bilaga XI.

1 Im p o rtfö rb u d fö r p ro d u k te r av val tilläm p as av F in la n d , L ie c h te n ste in , Schw eiz, S verige och Ö s te rrik e p å g ru n d av C IT E S k o n v e n tio n e n

155

2. F öljande stödåtgärder till fiskerinäringen anses norm alt oförenliga med avtalet: - G enerella stödåtgärder beträffande fiskerinäringen som helhet och vilka inte fullt riktas mot strukturåtgärder enligt bestäm m elserna i punkt c) ii) i bilaga XI. - S katteeftergifter andra än sådana som direkt utjäm 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, med hänsyn tagen till de speciella villkor som råder i fiskerinäringen. 3. F öljande stödåtgärder skall norm alt anses förenliga med avtalets bestäm ­ melser i artikel 19: - Stödåtgärder i form av lägst tillåtna inhemska försäljningspris i första le­ det för fisk och inköp av överskott som tilläm pas för att utjäm na allvar­ liga m arknadsstörningar. - R egionala stödåtgärder i den utsträckning de är nödvändiga för att be­ hålla fiskeverksam heten i regioner som till en m er än genom snittlig grad är beroende av sådan verksam het och där inkom sten av fisket ligger klart under det nationella genom snittet i fiskerinäringen. S ådana regionala å t­ gärder skall inte m er än utjäm na kostnadsnackdelarna i förhållande till annan fiskerilokalisering. Avtalsslutande land som inför eller vidm akt­ håller sådana åtgärder skall, enligt bestäm m elserna i bilaga XI tillhanda­ hålla tillräcklig inform ation om den regionala situation som leder till in­ förande eller vidm akthållande av sådana åtgärder. 4. F öljande stödåtgärder anses oförenliga med avtalet: - Stöd enligt punkt c) vi) i bilaga XI i vad avser fiskerinäringen. - Stöd enligt punkt c) viii) i bilaga XI i vad avser fiskeriverksam het. (A rtiklarna 3 - 5 uteläm nade här.)

A rtik el 6 För följande pro d u k ter med ursprung i Bulgarien får Sverige till och med 31 decem ber 1993 tilläm pa kvantitativa restriktioner för im port i den utsträck­ ning det är nödvändigt för att undvika allvarliga störningar på den svenska m arknaden.

T u llta x e n r/ V aruslag H S n r u r 0 3.02 F isk , färsk e lle r k y ld , m ed u n d a n ta g av fisk filé er och a n n a t fisk k ö tt en lig t n r 03.04: - sill o ch strö m m in g - to rsk

(A rtikel 7 uteläm nad här.)

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PROTOCOL B CONCERNING THE DEFINITION OF THE CONCEPT OF »ORIGINATING PRODUCTS" AND METHODS OF ADMINISTRATIVE CO­ OPERATION

TITLE I

Definition of the concept of "originating products"

ARTICLE 1

For the purpose of implementing this Agreement, and without prejudice to the provisions of Article 2, the following products shall be considered as products originating in a State Party to this Agreement:

(a) products vholly obtained in that State within the meaning of Article 4;

(b) products obtained in that State incorporating materials which havé not been wholly obtained there, provided that:

(i) such materials havé undergone sufficient working or processing in that State within the meaning of Article 5, or that

(ii) such materials originate in any of the other States Parties to this Agreement, within the meaning of this Protocol.

ARTICLE 2

1. Notwithstanding the provisions of sub-paragraph (b) (ii) of Article 1, products originating in any State Party to this Agreement within the meaning of this Protocol, and exported from one State to another in the same state or having undergone in the exporting State no working or Processing göing beyond that referred to in paragraph 5 of Article 5, retain their origin.

2. For the purpose of implementing paragraph 1, where products originating in two or more of the States Parties to this Agreement are used and those products havé undergone no working or processing in the exporting State

157

göing beyond that referred to in paragraph 5 of Article 5, the origin is determined by the product with the highest customs value or, if this is not known and cannot be ascertained, with the highest first ascertainable price paid for the products in that State.

ARTICLE 3

(This protocol does not contain an Article 3)

ARTICLE 4

The following shall be considered as wholly obtained in a State Party to this Agreement within the meaning of subparagraph (a) of Article 1:

(a) mineral products extracted from its soil or from its seabed;

(b) vegetable products harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted there;

(f) products of sea fishing and other products taken from the sea by its vessels;

(g) products made aboard its factory ships exclusively from products referred to in subparagraph (f);

(h) used articles collected there fit only for the recovery of raw materials, subject to Note 5a on used tyres contained in Annex I;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) goods produced there exclusively from products specified in sub-paragraphs (a) to (i).

ARTICLE 5

1. The expressions "Chapters" and "headings" used in this Protocol shall mean the chapters and the headings (four digit codes) used in the Nomenclature which makes up the "Harmonized Commodity Description and Coding System" (hereinafter referred to as the Harmonized System or HS).

158

The expression "classified" shall refer to the classification of a product or material vithin a particular heading.

2. For the purposes of Article 1, non-originating materials are considered to be sufficiently worked or processed vhen the product obtained is classified vithin a heading vhich is different from those vithin vhich all the non-originating materials used in its manufacture are classified, subject to the provisions of paragraphs 3, 4 and 5.

3. For a product mentioned in columns 1 and 2 of the list in Annex 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.

4. For the products of Chapters 84 to 91 inclusive, as an alternative to satisfying the conditions set out in column 3, the exporter may opt to apply the conditions set out in column 4 instead.

5. For the purpose of implementing sub-paragraph (b) (i) of Article 1, the folloving shall still be considered as insufficient vorking or processing to confer the status of originating product, vhether or not there is a changé of heading:

(a) Operations to ensure the preservation of merchandise in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other agueous Solutions, removal of damaged parts, and like operations);

(b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), vashing, painting, cutting up:

(c) (i) changes of packaging and breaking up and assembly of consignments;

(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing operations;

(d) affixing marks, labels or other like distinguishing signs on products or their packaging;

159

(e) simple mixing of products, whether or not of different kinds, vhere one or more components 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 sub-paragraphs (a) to (f);

(h) slaughter of animals.

ARTICLE 6

1. The term "value" in the List in Annex II to this Protocol shall mean the customs value at the time of the import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the territory concerned.

Where the value of the originating material used needs to be established, this paragraph shall be applied m u t a t i s m u t a n d i s .

2. The term "ex-works price" in the List in Annex II shall mean the ex-works price of the product obtained minus any internal taxes vhich are, or may be, repaid when the product obtained is exported.

ARTICLE 7

Goods originating in a State Party to this Agreement and constituting one single shipment which is not split up may be transported through territory other thån that of any State Party to this Agreement with, should the occasion arise, transshipment or temporary warehousing in such territory, provided that the Crossing of the latter territory is justified for geographical reasons, that the goods havé remained under the surveillance of the customs authorities in the country of tränsit or of warehousing, that they havé not entered in the commerce of such countries or been delivered for home use there and havé not undergone operations other thån unloading, reloading or any operation designed to preserve them in good condition.

160

TITLE II

Methods för administrative co-operation

ARTICLE 8

1. Originating products vithin the meaning of this Protocol shall, on import into a State Party to this Agreement benefit from the Agreement upon submission of one of the folloving documents:

(a) an EUR.l movement certificate, hereinafter referred to as an "EUR.l certificate" or an EUR.l certificate, valid for a long term, and invoices referring to such certificate made out in accordance vith Article 13. A specimen of the EUR.l certificate is given in Annex III to this Protocol;

(b) an invoice hearing the exporter's declaration as given in Annex IV to this Protocol, made out in accordance vith Article 13;

(c) an invoice hearing the exporter's declaration as given in Annex IV to this Protocol, made out by any exporter for any consignment consisting of one or more packages containing originating products vhose total value does not exceed 5,110 units of account.

2. The folloving originating products vithin the meaning of this Protocol shall, on importation into a State Party to the Agreement, benefit from the Agreement vithout it being necessary to produce any of the documents referred to in paragraph 1:

(a) products sent as small packages from private persons to private persons, provided that the value of the products does not exceed 365 units of account;

(b) products forning part of travellers' personal luggage, provided that the value of the products does not exceed 1,025 units of account.

These provisions shall be applied only vhen such goods are not imported by vay of trade and havé been declared as meeting the conditions reguired for the application of the Agreement, and vhere there is no doubt as to the veracity of such declaration.

Importations vhich are occasional and consist solely of goods for the personal use of the recipients or

161

travellers or their families shall not be considered as importations by vay of trade if it is evident from the nature and quantity of the goods that no commercial purpose is in view.

3. Amounts in the national currency of the exporting State Party to the Agreement eguivalent to the amounts expressed in units of account shall be fixed by the exporting State and communicated to the other States Parties to the Agreement. When the amounts are higher thån the corresponding amounts fixed by the importing State, the importing State shall accept them if the goods are invoiced in the currency of the exporting State.

If the goods are invoiced in the currency of another State Party to the Agreement, the importing State shall recognize the amount notified by the State concerned.

4. The equivalent of a unit of account in the currencies of the States Parties to the Agreement shall be the amounts specified in Annex VI to this Protocol.

5. The amounts expressed in units of account should be reviewed whenever necessary but at least every second year.

6. Accessories, späre parts and tools dispatched with a piece of eguipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or are not separately invoiced are regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

7. Sets, within the meaning of General Rule 3 of the Harmonized System, shall be regarded as originating when all component articles are originating products. Nevertheless, when a set is composed of originating and non-originating articles, the set as a whole shall be regarded as originating provided that the value of the nonoriginating articles does not exceed 15 per cent of the exworks price of the set.

ARTIOLE 9

1. An EUR.1 certificate shall be issued by the customs authorities of the exporting State when the goods to which it relätes are exported. It shall be made available to the exporter as soon as actual exportation has been effected or ensured.

2. The EUR.1 certificate shall be issued by the customs authorities of a State Party to this Agreement if the goods to be exported can be considered as products originating in that State within the meaning of Article 1.

162

3. The customs authorities of a State Party to this Agreement may, provided that the goods to be covered by the EUR.1 certificates are in its territory, issue EUR.l certificates under the conditions laid dovn in this Protocol if the goods to be exported can be considered as Products originating in a State Party to this Agreement vithin the meaning of Article 2.

In such cases, the issue of the EUR.l certificates is subject to the presentation of the evidence of origin issued or made out previously.

4. An EUR.l certificate may be issued only where it can serve as the documentary evidence required for the purpose of implementing the preferential treatment provided for in this Agreement.

The date of issue of the EUR.l certificate must be indicated in the box on the EUR.l certificate reserved for the customs authorities.

5. In exceptional circumstances an EUR.l certificate may also be issued after exportation of the goods to which it relätes if it was not issued at the time of exportation because of errors, involuntary omissions or special circumstances.

The customs authorities may issue an EUR.l certificate retrospectively' only after verifying that the particulars supplied in the exporter's application agree with those on the corresponding document.

EUR.l certificates issued retrospectively must be endorsed with one of the following phrases: "ISSUED RETROSPECTIVELY", "ANNETTU JÄLKIKÄTEEN, "DELIVRE A POSTERIORI", "NACHTRÄGLICH AUSGESTELLT", " ÖTGEFID EFTIR Å", "RILASCIATO A POSTERIORI", "UTSTEDT SENERE", "UTFÄRDAT I EFTERHAND", *M3 ä 8 l UCH BnOCJieXCTBHe"

6. In the event of the theft, loss or destruction of an EUR.l certificate, the exporter may apply to the customs authorities which issued it for a duplicate to be made out on the basis of the export documents in their possession. The duplicate issued in this vay must be endorsed vith one of the following words: "DUPLICATE", "KAKSOISKAPPALE", "DUPLICATA", "DUPLIKAT", "EFTIRRIT", "DUPLICATO", \ay6/inx«T*

The duplicate, which must bear the date of issue of the original EUR.l certificate, shall take effect as from that date.

7. The endorsements referred to in paragraph 5 and 6 shall be inserted in the "Remarks" box on the EUR.l certificate.

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8. It shall always be possible to replace one or nore EUR.1 certificates by one or more EUR.l certificates, provlded that this is done at the customs Office vhere the goods are located.

9. For the purpose of verifying whether the conditions stated in paragraphs 2 and 3 havé been met, the customs authorities shall havé the right to call for any documentary evidence or to carry out any check vhich they consider appropriate.

10. The provisions of paragraph 2 to 9 above shall apply, m u t a t i s m u t a n d i s , to the evidence of origin made out by approved exporters under the conditions set out in Article 13.

ARTICLE 10

1. An EUR.l certificate shall be issued only on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorized representative, on the form of which a specimen is given in Annex III to this Protocol, which shall be completed in accordance with this Protocol.

2. It shall be the responsibility of the customs authorities of the exporting State to ensure that the form referred to in paragraph 1 is properly completed. In particular, they shall check whether the box reserved for the description of the goods has been completed in such a manner as to exclude any possibility of fraudulent additions. To this end, the description of the goods must be given without leaving any blank lines. Where the box is not completely filled a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

3. Since the EUR.l certificate constitutes the documentary evidence for the application of the preferential tariff and quota arrangements laid down in the Agreement, it shall be the responsibility of the customs authorities of the exporting State to take any steps necessary to verify the origin of the goods and to check the other statements on the certificate.

4. When an EUR.l certificate is issued within the meaning of paragraph 5 of Article 9 after goods to which it relätes havé actually been exported, the exporter must in the application referred to in paragraph 1:

indicate the place and date of exportation of the goods to which the EUR 1 certificate relätes

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certify that no EUR. 1 certificate was issued at the time of exportation of the goods in question and state the reasons.

5. Applications for EUR.1 certificates and the evidence of origin referred to in the second sub-paragraph of paragraph 3 of Article 9, upon presentation of vhich new EUR.1 certificates are issued, must be preserved for at least two years by the customs authorities of the exporting State.

ARTICLE 11

1. EUR.1 certificates shall be made out on the form of which a specimen is given in Annex III to this Protocol. This form shall be printed in one or more of the official languages of the States Parties to this Agreement or in English. EUR.l certificates shall be made out in one of those languages and in accordance vith the provisions of the domestic law of the exporting State; if they are handwritten, they shall be completed in ink in capital letters.

2. The EUR.l certificate shall be 210 x 297 millimetres. A tolerance of up to plus 8 millimetres or minus 5 millimetres in the length may be alloved. The paper used shall be vhite-sized vriting paper not containing mechanical pulp and veighing not less thån 25 grammes per sguare metre. It shall havé a printed green guilloche pattern background making any falsification by mechanical or Chemical means apparent to the eye.

3. The States Parties to this Agreement may reserve the right to print the EUR.l certificates themselves or may havé them printed by printers approved by them. In the latter case, each EUR.l certificate must include a reference to such approval. Each EUR.l certificate must bear the name and address of the printer or a mark by vhich the printer can be identified. It shall also bear a serial number, vhether or not printed, by vhich it can be identified.

ARTICLE 12

1. An EUR. 1 certificate must be submitted, vithin four months of the date of issue by the customs authorities of the exporting State, to the customs authorities of the importing State vhere the goods are entered, in accordance with the procedures laid dovn by that State. The said authorities may reguire a translation of a certificate. They may also require the import declaration to be accompanied by a statement from the importer to the effect

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that the goods meet the conditions reguired for the implementation of the Agreement.

2. Without prejudice to paragraph 5 of Article 5, where, at the request of the person declaring the goods at customs, a dismantled or non-assembled article falling within Chapter 84 or 85 of the Harmonized System is imported by instalments under the conditions laid down by the competent authorities, it shall be considered to be a single article and an EUR.l certificate may be submitted for the whole article upon importation of the first instalment.

3. An EUR.1 certificate vhich is submitted to the customs authorities of the importing State after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit the certificate by the final date set is due to f o r c e w a j e u r e or exceptional circumstances.

In other cases of belated presentation, the customs authorities of the importing State may accept the EUR.l certificates where the goods havé been submitted to them before the said final date.

4. The discovery of slight discrepancies between the statements made in the EUR.l certificate and those made in the documents submitted to the customs Office for the purpose of carrying out the formalities for importing the goods shall not i p s o f a c t o render the certificate null and void, provided it is duly established that the certificate corresponds to the goods.

5. EUR.l certificates shall be preserved by the customs authorities of the importing State in accordance with the rules in force in that State.

6. Proof that the conditions set out in Article 7 havé been met shall be provided by submission to the customs authorities of the importing State of either:

(a) a single supporting transport document, made out in the exporting State, under the cover of which the transit country has been crossed; or:

(b) a certificate issued by the customs authorities of the transit country containing:

an exact description of the goods,

the date of unloading and reloading of the goods and, where applicable, the names of the ships,

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- certified proof of the conditions under vhich the goods havé stayed in the transit country;

(c) or, falling these, any substantiating documents.

ARTICLE 13

1. Notvithstanding paragrahps 1 to 7 of Article 9 and paragraphs 1, 4, and 5 of Article 10, a simplified procedure for the issue of the documentation relating to the evidence of origin shall be applicable under the terms of the provisions set out belov.

2. The customs authorities in the exporting State may authorize an exporter, hereinafter referred to as "approved exporter", who makes freguent shipments for vhich EUR.l certificates may be issued, and who offers to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the goods, not to submit to the customs Office in the exporting State at the time of export either the goods or the application for an EUR.l certificate relating to those goods, for the purpose of obtaining an EUR.l certificate under the conditions laid down in paragraphs 1 to 4 of Article 9.

3. In addition, the customs authorities may authorize an approved exporter to draw up EUR.l certificates, valid for a maximum period of one year from the date of issue, hereinafter referred to as "LT certificates". The authorization shall be granted only vhere the originating status of the goods to be exported is expected to remain unchanged for the period of validity of the LT certificate. If any goods are no longer covered by the LT certificate, the approved exporter shall immediately inform the customs authorities who gave the authorization.

Where the simplified procedure applies, the customs authorities of the exporting State may prescribe the use of EUR.l certificates hearing a distinctive sign by vhich they may be identified.

4. The authorization referred to in paragraphs 2 and 3 shall stipulate, at the choice of the customs authorities, that Box 11, "Customs endorsement", of the EUR.l certificate must:

(a) either be endorsed beforehand vith the stamp of the competent customs Office of the exporting State and the handwritten or non-handwritten signature of an official of that office; or

(b) be endorsed by the approved exporter with a special stamp vhich has been approved by the

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customs authorities of the exporting State and corresponds to the specimen given in Annex V to this Protocol; this stamp may be preprinted on the form.

Box 11, "Customs endorsement", of the EUB.l certificate shall be completed if necessary by the approved exporter.

5. In the cases referred to in paragraph 4 (a), one of the following phrases shall be entered in Box 7, "Remarks", of the EUR.l certificate: "Simplified procedure", "Yksinkertaistettu menettely", "Procédure simplifiée", "Vereinfachtes Verfahren", "Einföldud afgreidsla", "Procedura semplificata", "Forenklet prosedyre", "Förenklad procedur", 'cnpoCTeHa npcyeflypa". The approved exporter shall if necessary indicate in Box 13, "Request for verification", the name and address of the customs authority competent to verify the EUR.l certificate.

6. In the case referred to in paragraph 3, the approved exporter shall also enter in box 7 of the EUR.l certificate one of the following phrases:

"LT certificate valid until ...", "LT-todistus voimassa ... saakka", "certificat LT valable jusqu'au ...", "LT-Zertifikat giiltig bis ...", "LT-skirteini gildir til ...", "certificato LT'valido fino a ...", "LT-sertifikat gyldig til ...", "LT-certifikat giltigt till ...",

"LT c e p T M O n x a T ea/iMAeH a o ...*

(date indicated in numerals),

and a reference to the authorization under which the relevant LT certificate has been issued.

The approved exporter shall not be reguired to refer in Box 8 and Box 9 of the LT certificate to the marks and numbers and number and kind of packages and the gross weight (kg) or other measures (litres, m3, etc.). Box 8 must, however, contain a description and designation of the goods which is sufficiently precise to allow for their Identification.

7. Notwithstanding paragraphs 1 and 3 of Article 12, the LT certificate must be submitted to the customs Office of import at or before the first importation of any goods to which it relätes. When the importer carries out the customs clearance at 6everal customs offices in the State of importation, the customs authorities may reguest him to produce a copy of the LT certificate to all of those offices.

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8. Where an LT certificate has been submitted to the customs authorities, the evidence of the originating status of the imported goods shall, during the validity of the LT certificate, be given by invoices vhich satisfy the folloving conditions:

(a) when an invoice includes both goods originating in a State Party to this Agreement and nonoriginating goods, the exporter shall distinguish dearly betveen these two categories;

(b) the exporter shall state on each invoice the number of the LT certificate vhich covers the goods and the date of expiry of the certificate and the name(s) of the country or countries in vhich the goods originate.

The statement on the invoice made by the exporter of the number of the LT certificate vith the indication of the country of origin shall constitute a declaration that the goods fulfil the conditions laid dovn in this Protocol for the acquisition of preferential origin status in trade betveen the States Parties to this Agreement.

The customs authorities of the exporting State may reguire that the entries, vhich, under the above provisions, must appear on the invoice, be supported by the manuscript signature folloved by the name of the signatory in clear script;

(c) the description and the designation of the goods on the invoice shall be in sufficient detail to shov dearly that the goods are also listed on the LT certificate to vhich the invoice refers;

(d) the invoices can be made out only for the goods exported during the period of validity of the relevant LT certificate. They may hovever be produced at the import customs office vithin four months of the date of their being made out by the exporter.

9. Zn the framevork of the simplified procedures, invoices vhich satisfy the conditions of this A rtide may be made out and/or transmitted using telecommunieations or electronic data processing methods. Such invoices shall be accepted by the customs of the importing State as evidence of the originating status of the goods imported in accordance vith the procedures laid dovn by the customs authorities there.

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10. Should the customs authorities of the exporting State identify that a certificate and/or invoice issued under the provisions of this Article is invalid in relation to any goods supplied, they shall immediately notify the customs authorities of the importing State of the facts.

11. The customs authorities may authorize an approved exporter to make out invoices hearing the declaration given in Annex IV to this Protocol in place of EUR.1 certificates.

The declaration made by the approved exporter on the invoice shall be made out in one of the official languages of the States Parties to this Agreement or in English. It shall be signed in manuscript and must either:

(a) havé a reference to the approved exporter's authorization number, or

(b) be endorsed by the approved exporter with the special stamp referred to in paragraph 4 (b) vhich has been approved by the customs authorities of the exporting State. This stamp may be preprinted on the invoice.

12. However, the customs authorities in the exporting State may authorize an approved exporter not to sign the statement in paragraph 8 (b) or the declaration referred to in paragraph 11 given on the invoice, when such invoices are made out and/or transmitted using telecommunications or electronic data processing methods.

The said customs authorities shall lay down conditions for the implementation of this paragraph, including, if they so require, a written undertaking from the approved exporter, that he accepts full responsibility for such statement and declaration as if they had in fact been signed in manuscript by him.

13. In the authorizations referred to in paragraphs 2, 3 and 11 the customs authorities shall specify in particular:

(a) the conditions under which the applications for EUR.1 certificates or for LT certificates are made or under which the declaration concerning the origin of the goods is made on the invoice;

(b) the conditions under which these applications, as well as a copy of the invoices referring to an LT certificate and of the invoices hearing the exporter's declaration, are kept for at least two years. In the case of LT certificates or invoices referring to an LT certificate, this period shall begin from the date of expiry of validity of the LT certificate. These provisions

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shall also apply to the EUR.1 certificates or LT certificates and the invoices referring to an LT certificate, as vell as to Invoices hearing the exporter's declaration, having served as the basis for the issue of other evidence of origin, used under the conditions laid dovm in the second sub-paragraph of paragraph 3 of Article 9.

14. The customs authorities in the exporting State may declare certain categories of goods ineligible for the special treatment provided for in paragraphs 2, 3 and 11.

15. The customs authorities shall refuse the authorizations referred to in paragraphs 2, 3 and 11 to exporters who do not offer all the guarantees which they consider necessary.

The customs authorities may withdraw the authorizations at any time. They must do so vhere the conditions of approval are no longer satisfied or the approved exporter no longer offers those guarantees.

16. The approved exporter may be required to inform the customs authorities, in accordance vith the rules which they lay down, of goods to be dispatched by him, so that the competent customs Office may make any verification it thinks necessary before the dispatch of the goods.

17. The provisions of this Article shall not prejudice application of the rules of the States Parties to this Agreement on customs formalities and the use of customs documents.

ARTICLE 14

The declaration referred to in paragraph 1 (c) of Article 8 shall be made out by the exporter in the form given in Annex IV to this Protocol in one of the official languages of the States Parties to this Agreement or in English. It shall be typed or stamped and signed by hand. The exporter must keep a copy of the invoice hearing the said declaration for at least tvo years.

ARTICLE 15

1. The exporter or his representative shall submit with his request for an EUR.l certificate any appropriate supporting document proving that the goods to be exported gualify for the issue of an EUR.l certificate.

He shall undertake to submit at the request of the appropriate authorities, any supplementary evidence they may require for the purpose of establishing the correctness

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of the originating status of the goods eligible för preferential treatment and shall undertake to agree to any inspection of his accounts and to any check on the processes of the obtaining of the above goods, carried out by the said authorities.

2. Exporters must keep for at least two years the supporting documents referred to in paragraph 1.

3. The provisions of paragraphs 1 and 2 shall apply m u t a t i s m u t a n d i s in the case of the use of the procedures laid down in paragraphs 2 and 3 of Article 13 and of the declarations referred to in paragraphs 1 (b) and 1 (c) of Article 8.

ARTICLE 16

1. Goods sent from an EFTA State or from Bulgaria for exhibition in a country other thån a State Party to this Agreement and sold after the exhibition for importation into Bulgaria or into an EFTA State shall benefit on importation from the provisions of this Agreement on condition that the goods meet the requirements of this Protocol entitling them to be recognized as originating in an EFTA State or in Bulgaria and provided that it is shown to the satisfaction of the Customs authorities that:

(a) an exporter has consigned these goods from an EFTA State or from Bulgaria to the country in vhich the exhibition is held and has exhibited them there;

(b) the goods havé been sold or otherwise disposed of by that exporter to someone in Bulgaria or in an EFTA State;

(c) the goods havé been consigned during the exhibition or immediately thereafter to Bulgaria or to an EFTA State in the State in which they were sent for exhibition;

(d) the goods havé not, since they were consigned for exhibition, been used for any purpose other thån demonstration at the exhibition.

2. An EUR.1 certificate must be produced to the customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the goods and the conditions under which they havé been exhibited may be reguired.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public

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show or display vhich is not organized for private purposes in shops or business premises vith a view to the sale of foreign goods, and during vhich the goods remain under customs control.

ARTICLE 17

1. In order to ensure the proper application of this Title, the States Parties to this Agreement shall assist each other through their respective customs administrations, in checking the authenticity and accuracy of EUR.1 certificates, including those issued under paragraph 3 of Article 9 and the exporters' declarations made on invoices.

2. The Joint Committee shall be authorized to take any decisions necessary for the methods of administrative co­ operation to be applied in due time in the States Parties to this Agreement.

3. The customs authorities of the States Parties to this Agreement shall provide each other, through the EFTA Secretariat, vith specimen impressions of stamps used in their customs offices for the issue of EUR.l certificates.

4. Penalties shall be imposed on any person who draws up, or causes to be dravn up, a document vhich contains incorrect particulars for the purpose of obtaining a preferential treatment for goods.

5. The States Parties to this Agreement shall take all necessary steps to ensure that goods traded under cover of an EUR.l certificate, vhich in the course of transport use a free zone situated in their territory, are not substituted by other goods and that they do not undergo handling other thån normal operations designed to prevent their deterioration.

6. When products originating in a State Party to this Agreement and imported into a free zone under cover of an EUR.l certificate undergo treatment or Processing, the customs authorities concerned must issue a new EUR.l certificate at the exporter's request if the treatment or Processing undergone is in conformity vith the provisions of this Protocol.

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ARTICLE 18

1. Subsequent verifications of EUR.l certificates and of exporters' declarations made on invoices shall be carried out at random or whenever the customs authorities of the importing State havé reasonable doubt as to the authenticity of the document or the accuracy of the information regarding the true origin of the goods in question.

2. For the purposes of implementing the provisions of paragraph l, the customs authorities of the importing State shall return the EUR.l certificate and the invoice, if it has been submitted, or the invoice referring to an LT certificate, or the invoice hearing the exporter's declaration or a copy of those documents, to the customs authorities of the exporting State, giving vhere appropriate, the reasons of substance or form for an inguiry.

The customs authorities shall forward, in support of the reguest for a p o s t e r i o r i verification, any documents and information that havé been obtained suggesting that the particulars given on the EUR.l certificate or the invoice are inaccurate.

If the customs authorities of the importing State decide to suspend the provisions of the Agreement while awaiting the results of the verification, they shall offer to release the goods to the importer subject to any precautionary measures judged necessary.

3. The customs authorities of the importing State shall be informed of the results of the verification as soon as possible. These results must be such as to make it possible to determine whether the documents returned under paragraph 2 apply to the goods actually exported, and whether these goods can, in fact, qualify for application of the preferential arrangements.

Where such disputes cannot be settled between the customs authorities of the importing State and those of the exporting State or where they raise a question as to the interpretation of this Protocol they shall be submitted to the Sub-Committee on customs and origin matters referred to in Article 26. The decisions shall be taken by the Joint Committee.

For the purpose of the subsequent verification of EUR.l certificates, the customs authorities of the exporting State must keep the export documents, or copies of EUR.l certificates used in place thereof, för at least two years.

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TITLE III

Final provisions

ARTICLE 19

The States Parties to this Agreement shall each tåke the steps necessary to implement this Protocol.

ARTICLE 20

The Annexes to this Protocol shall form an integral part thereof.

ARTICLE 21

Goods which conform to the provisions of Title I and which on the date of entry into force of the Agreement are either being transported or are being held in a State Party to this Agreement in temporary storage, in bonded varehouses or in free zones, may be accepted as originating products subject to the submission, vithin four months from that date, to the customs authorities of the importing State of evidence of origin, drawn up retrospectively, and of any documents that provide supporting evidence of the conditions of transport.

ARTICLE 22

The States Parties to this Agreement undertake to introduce measures necessary to ensure that the EUR.l certificates which their customs authorities are authorized to issue in pursuance of this Agreement are issued under the conditions laid dovn by this Agreement. They also undertake to provide the administrative co-operation necessary for this purpose, in particular to check on the itinerary of goods traded under this Agreement and the places in which they havé been held.

ARTICLE 23

1. Without prejudice to the provisions of Protocol A, products which are of the kind to which the Agreement applies, and which are used in the manufacture of products for which an EUR.l certificate, an LT certificate or the invoices referring to the LT certificate, or an invoice hearing the exporter's declaration are issued or completed, can only be the subject cf drawback of customs duty or

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benefit from an exemption of customs duty of whatever kind when products originating in a State Party to this Agreement are concerned.

2. In this Article, the term "customs duty" also means charges having an effect eguivalent to customs duty.

ARTICLE 24

1. Where, by virtue of this Agreement, imports into an EFTA State are to be treated differently from imports covered by the EFTA Convention, the treatment provided for by this Agreement shall be applied to all products which are accompanied by evidence of origin referred to in paragraph 1 of Article 8, issued or made out in Bulgaria, or by any such evidence of origin issued in an EFTA State and hearing the expression "EFTA-Bulgaria Trade".

2. An exporter in an EFTA State or his representative shall enter the expression "EFTA-Bulgaria Trade" on the evidence of origin in trade betveen EFTA States in cases where products havé obtained their originating status by virtue of this Agreement by use of materials originating in Bulgaria.

3. Notwithstanding the provisions of paragraph 1, products originating in an EFTA State which are re-exported from Bulgaria, shall benefit at import into an EFTA State from treatment equal to that which they would havé received had they been sent directly from one EFTA State to another. The products must be in the same state or havé undergone no working or processing in Bulgaria göing beyond that referred to in paragraph 5 of Article 5. This treatment will be granted only upon submission to the customs authorities of the importing EFTA State of an EUR.l certificate, issued by the appropriate customs Office in Bulgaria, in which the expression "Application Article 24.3" has been inserted and authenticated by the stamp of the said Office.

ARTICLES 25

(This Protocol does not contain an Article 25)

ARTICLE 26

A Sub-Committee on customs and origin matters shall be set up under the Joint Committee in accordance with paragraph 5 of Article 28 of the Agreement to assist it in carrying out its duties and to ensure a continuous information and consultation process between experts.

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It shall be composed of experts from the States Parties to the Agreement responsible for questions related to origin rules.

ARTICLE 27

För the purpose of implementing sub-paragraph (b) (ii) of Article 1 any product originating in a State Party to this Agreement shall, on exportation to another State Party to this Agreement, be treated as a non-originating product during the period or periods in vhich the last-mentioned State Party to this Agreement applies the rate of duty applicable to third countries or any corresponding safeguard measure to such products in accordance vith this Agreement.

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ANNEX I

EXPLANATORY NOTES

Note 1 - Article 1

The term "State Party to this Agreement" shall also cover the territorial waters of this State.

Vessels operating on the high seas, including factory ships, on which the fish caught is worked or processed shall be considered as part of the territory of the State Party to this Agreement to which they belong provided that they satisfy the conditions set out in Explanatory Note 4.

Note 2 - Articles 1, 2 and 4

The conditions set out in Article 1 relative to the acquisition of originating status must be fulfilled without interruption in a State Party to this Agreement except in so far as provided for in Article 2.

If originating products exported from a State Party to this Agreement to another country are returned, except as provided for in Article 2, they must be considered as nonoriginating unless it can be demonstrated to the satisfaction of the customs authorities that:

the goods returned are the same goods as those exported, and

they havé not undergone any operations beyond that necessary to preserve them in good condition while in that country.

Note 3 - Articles 1 and 2

In order to determine whether goods are originating products it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such goods originate in third countries or not.

Note 4 - Sub-paragraph (f) of Article 4

The term "its vessels" shall apply only to vessels:

(a) which are registered or recorded in a State Party to this Agreement;

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(b) vhich sail under the flag of a State Party to this Agreement;

(c) vhich are at least 50 per cent ovned by nationals of a State Party to this Agreement or by a company vith its head Office in such a State, of vhich the manager or managers, chairman of the board of directors or of the supervisory board, and the majority of the members of such boards are nationals of a State Party to this Agreement and of vhich, in addition, in the case of partnerships or limited companies, at least half of the capital belongs to such a State or to public bodies or nationals of such a State;

(d) of vhich the captain and officers are all nationals of a State Party to this Agreement;

(e) of vhich at least 75 per cent of the crev are nationals of a State Party to this Agreement.

N o t e 5 - Articles 4 and 5

1. The unit of qualification for the application of the origin rules shall be the particular product vhich is considered as the basic unit vhen determining classification using the Nomenclature of the Harmonized System. In the case of sets of products vhich are classified by virtue of General Rule 3, the unit of qualification shall be determined in respect of each item in the set; this also applies to the sets of heading Nos 6308, 8206 and 9605.

Accordingly, it follovs that:

vhen a product composed of a group or assembly of articles is classified under the terms of the Harmonized System vithin a single heading, the vhole constitutes the unit of qualification,

vhen a consignment consists of a number of identical products classified vithin the same heading of the harmonized system, each product must be taken individually vhen applying the origin rules.

2. Where, under General Rule 5 of the Harmonized System, packing is included vith the product for classification purposes, it shall be included for purposes of determining origin.

N o t e 5a - Sub-paragraph (h) of Article 4

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In the case of used tyres, the term "used articles collected there , fit only for the recovery of raw materials" does not only cover used tyres fit only for the recovery of raw materials but also used tyres fit only for retreading or for use as vaste.

Note 6 - Paragraph 2 of Article 5

The Introductory Notes to Annex II shall also apply where appropriate to all products manufactured using nonoriginating materials even if they are not subject to a specific condition contained in the List in Annex II but are subject instead to the changé of heading rule set out in paragraph 2 of Article 5.

Note 7 - Article 6

"Ex-vorks price" shall mean the price paid to the manufacturer in whose undertaking the last working or Processing is carried out, provided the price includes the value of all the products used in manufacture.

"Customs value" shall be understood as meaning the customs value as determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade done at Geneva on 12 April 1979.

Note 8 - Paragraph 1 of Article 8

The facility of using, under this Protocol, the invoice as evidence of the originating status of the goods, shall be extended to the delivery note or any other commercial document which describes the goods concerned in sufficient detail to enable them to be identified.

In the case of products sent by post which, within the meaning of paragraph 2 of Article 8, are not considered as importations by way of trade, the declaration of the originating status can also be made on the customs declaration C2/CP3 or on a sheet of paper annexed to that declaration.

Note 9 - Paragraph 1 of Article 17 and Article 22

Where an EUR.1 certificate has been issued under the conditions laid dovn in Article 9 (3) and relätes to goods re-exported in the same State, the customs authorities of the country of destination must be able to obtain, by means of administrative co-operation, true copies of the evidence of origin issued or made out previously relating to those goods.

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N o t e 1 0 - Article 23

"Dravback of customs duty or exemption from customs duty of vhatever kind" shall Dean any arrangement for refund or remission, partial or complete, of customs duties applicable to products used in manufacture, provided that the said provision concedes, expressly or in effect, this repayment or non-charging or the non-imposition vhen goods obtained from the said products are exported but not vhen they are retained for home use.

"Products used in manufacture" shall mean any products in respect of which a "dravback of customs duty or exemption from customs duty of vhatever kind" is requested as a result of the export of originating products for vhich an EUR.1 certificate, an LT certificate or the invoices referring to the LT certificate, or an invoice hearing the exporter's declaration are issued or made out.

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ANNEX II

INTRODUCTORY NOTES

General

Note I

1.1 The first tvo columns in the List describe the products obtained. The first column gives the heading number, or the Chapter number, used in the Harmonized System and the second column gives the description of goods used in that System for that heading or Chapter. For each entry in the first two columns a rule is specified in columns 3 and 4. Where, in some cases, the entry in the first column is preceded by an "ex", this signifies that the rule in column 3 or column 4 only applies to the part of that heading or Chapter as described in column 2.

1.2 Where several heading numbers are grouped together in column 1 or a Chapter number is given and the description of product in column 2 is therefore given in general terms, the adjacent rule in column 3 or column 4 applies to all products which, under the Harmonized System, are classified within headings of the Chapter or within any of the headings grouped together in column 1.

1.3 Where there are different rules in the List applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rule in column 3 or column 4.

1.4 For the products of Chapters 84 to 91 inclusive, if no origin rule is given in column 4, the rule set out in column 3 has to be applied.

Note 2

2.1 The term "manufacture" covers any kind of working or processing including "assembly" or specific operations. However, see paragraph 5 of Note 3 below.

182

2.2 The term "material" covers any "ingredient", "raw material", "component" or "part", etc., used in the manufacture of the product.

2.3 The term "product" refers to the product being manufactured, even if it is intended for later use in another manufacturing operation.

N o t e 3

3.1 In the case of any heading not in the List or any part of a heading that is not in the List, the "changé of heading" rule set out in paragraph 2 of Article 5 applies. If a "changé of heading" condition applies to any entry in the List, then it is contained in the rule in column 3.

3.2 The working or processing required by a rule in column 3 or column 4 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 or column 4 likewise apply only to the non-originating materials used.

3.3 Where a rule States that "materials of any heading" may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations vhich may also be contained in the rule. However, the expression "manufacture from materials of any heading including other materials of heading No..." means that only materials classified vithin the same heading as the product of a different description thån that of the product as given in column 2 of the List may be used.

3.4 If a product, made from non-originating materials vhich has acquired originating status during manufacture by virtue of the changé of heading rule or its ovn List rule, is used as a material in the process of manufacture of another product, then the rule applicable to the product in vhich it is incorporated does not apply to it.

F o r e x a m p l e : An engine of heading No. 8407, for vhich the rule states that the value of the nonoriginating materials vhich may be incorporated may not exceed 40 % of the exvorks price, is made from "other alloy steel roughly shaped by forging" of heading No. 7224.

183

If this forging has been forged in the country concerned from a non-originating ingot then the forging has already acquired origin by virtue of the rule for heading No. ex 7224 in the List. It can then count as originating in the value calculation for the engine regardless of vhether it vas produced in the same factory or another. The value of the non-originating ingot is thus not taken into account vhen adding up the value of the non-originating materials used.

3.5 Even if the changé of heading rule or the rule contained in the List are satisfied, a product does not havé origin if the processing carried out, taken as a vhole, is insufficient in the sense of paragraph 5 of Article 5.

Note 4

4.1 The rule in the List represents the minimum amount of vorking or processing reguired and the carrying out of more vorking or processing also confers originating status; conversely, the carrying out of less vorking or processing cannot confer origin. Thus if a rule says that nonoriginating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is alloved and the use of such material at a later stage is not.

4.2 When a rule in the List specifies that a product may be manufactured from more thån one material, this means that any one or more of the materials may be used. It does not require that all be used.

F o r ex a m p l e :

The rule for fabrics says that natural fibres may be used and that Chemical materials, among other materials, may also be used. This does not mean that both havé to be used, one can use one or the other or both.

If, hovever, a restriction applies to one material and other restrictions apply to other materials in the same rule, then the restrictions only apply to the materials actually used.

F o r ex a m p l e :

The rule for seving machines specifies that the thread tension mechanism used has to originate and that the zigzag mechanism used

184

also has to originate; these tvo restrictions only apply if the mechanisms concerned are actually incorporated into the seving machine.

4.3 When a rule in the List specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials vhich, because of their inherent nature, cannot satisfy the rule.

F o r exa m p i a :

The rule for heading No. 1904 vhich specifically excludes the use of cereals or their derivatives does not prevent the use of mineral salts, Chemicals and other additives vhich are not produced from cereals.

F o r e x ample:

In the case of an article made from nonvoven materials, if the use of only nonoriginating yarn is alloved for this d a s s of article, it is not possible to start from non-voven cloth - even if non-vovens cannot normally be made from yarn. In such cases, the starting material vould normally be at the stage before yarn - that is the fibre stage.

See also paragraph 3 of Note 7 in relation to textiles.

4.4 If in a rule in the List tvo or more percentages are given for the maximum value of nonoriginating materials that can be used, then these percentages may not be added together. The maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore the individual percentages must not be exceeded in relation to the particular materials they apply to.

Textiles

Note 5

5.1 The term "natural fibres" is used in the List to refer to fibres other thån artificial or synthetic fibres and is restricted to the stages before spinning takes place, including vaste and unless othervise specified, the term "natural

185

fibres" includes fibres that havé been carded, combed or othervise processed but not spun.

5.2 The term "natural fibres" includes horsehair of heading No. 0503, silk of headings Nos. 5002 and 5003 as well as the vool fibres, fine or coarse animal hair of headings Nos. 5101 to 5105, the cotton fibres of headings Nos. 5201 to 5203 and the other vegetable fibres of headings Nos. 5301 to 5305.

5.3 The terms "textile pulp", "Chemical materials" and "paper-making materials" are used in the List to describe the materials not classified within Chapters 50 to 63 which can be used to manufacture artificial, synthetic or paper fibres or yams.

5.4 The term "man-made staple fibres" is used in the List to refer to synthetic or artificial filament tow, staple fibres or waste, of headings Nos. 5501 to 5507.

Note 6

6.1 In the case of the products classified within those headings in the List where a reference is made to this Introductory Note, the conditions set out in column 3 of the List shall not be applied to any basic textile materials used in their manufacture which, taken together, represent 10 % or less of the total weight of all the basic textile materials used (but see also paragraphs 3 and 4 of Note 6 below).

6.2 However, this tolerance may only be applied to mixed products which havé been made from two or more basic textile materials, irrespective of their share of the product.

The following are the basic textile materials: silk, wool, coarse animal hair, fine animal hair, horsehair, cotton, paper-making materials and paper, flax, true hemp, jute and other textile bast fibres, sisal and other textile fibres of the genus Agave,

186

coconut, abaca, ramie and other vegetable textile fibres, synthetic man-made filaments, artificial man-made filaments, synthetic man-nade staple fibres, artificial man-made staple fibres.

F o r e x a m p l e : A yarn of heading No. 5205 made from cotton fibres and synthetic staple fibres is a mixed yarn. Therefore, non-originating materials that do not satisfy the origin rules may be used up to a veight of 10 % of the yarn.

F o r e x a m p l e :

A voollen fabric of heading No. 5112 made from voollen yarn and synthetic yarn of staple fibres is a mixed fabric. Therefore, either non-originating synthetic yarn or voollen yarn or a combination thereof that does not satisfy the origin rules may be used up to a veight of 10 % of the fabric

For e x a m p l e : Tufted textile of heading No. 5802 made from cotton yarn and cotton fabric is only a mixed product if the cotton fabric is itself a mixed fabric being made from tvo or more different basic textile materials or if the cotton y a m s used are themselves mixtures.

F o r e x a m p l e :

If the tufted textile concerned had been made from cotton yarn and synthetic fabric, then, obviously, tvo separate basic textile materials vould havé been used.

F o r e x a m p l e :

A carpet vith tufts made both from artificial y a m s and tufts made from cotton y a m s and vith a jute backing is a mixed product because three basic textile materials are used. Thus, any nonoriginating materials that are used at a later stage of manufacture thån the rule allovs, may be used, provided their total veight taken together does not exceed 10 % of the veight of the textile materials 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 veight conditions are met.

187

6.3 In the case of products incorporating "yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped" this tolerance is 20 % in respect of this yarn.

6.4 In the case of products incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm., sandwiched by means of an adhesive between two films of plastic film, this tolerance is 30 % in respect of this strip.

Note 7

7.1 In the case of those textile products, which are marked in the List by a footnote referring to this Introductory Note, textile materials, with the exception of linings and interlinings, which do not satisfy the rule set out in the List in column 3 for the made-up product concerned may be used provided that they are classified in a heading other thån that of the product and that their value does not exceed 8 % of the ex-works price of the product.

7.2 Any non-textile trimmings and accessories or other materials used which contain textiles do not havé to satisfy the conditions set out in column 3 even though they fall outside the scope of paragraph 3 of Note 4.

7.3 In accordance with paragraph 3 of Note 4, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used freely where they cannot be made from the materials listed in column 3.

F o r e x a m p l e :

If a rule in the List says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.

7.4 Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the nonoriginating materials incorporated.

188

HS

Hearing Description ofproduct

No.

(I) (2) (3)

03.02 Fish, other thån live fish Manufacture in which all the

to 03.05 materials of Chapter 3 used must

already be originating

ex 04.03 Buttermilk, curdled mille and Manufacture in which:

cream, yogurt, kephir and other - all the materials o f Chapter 4

fermented or acidified mille and used must be wholly obtained

cream, flavoured or containing - any fruit juice (except those of

added fruit, nuts or cocoa pineapple, lime or grapefhiit) of

heading No. 20.09 used must

already be originating, and

* the value of any materials of

Chapter 17 used does not exceed

30% of the ex-worles price of the

produet

ex 13.02 Mucilages and thickeners derived Manufacture from non-modified

from vegetable produets, modified mucilages and thickeners

16.04 Prepared or preserved fish; ca viar Manufacture in which the value of

and caviar substitutes prepared from all the materials used does not

fish eggs exceed 50% of the ex-works price

of the produet

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% of the ex-works price

of the produet

ex 17.02 Chemically pure fruetose and Manufacture from materials o f any

mai tose heading including other materials of

heading No. 17.02

189

(1) ( 2 ) (3)

17.04 Sugar confectionery (including Manufacture in which all the

white chocolate), not containing materials used are dassified in a

cocoa heading other thån that of the

product, provided the value o f any

other materials of Chapter 17 used

does not exceed 30% of the ex-

works 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 o f the

product, provided the value of any

materials of Chapter 17 used does

not exceed 30% o f 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 o f 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 cerea! s of

Chapter 10

- Other Manufacture in which all the

materials used are classified in a

heading other thån that o f the

product, provided the value o f any

materials o f Chapter 17 used does

not exceed 30% of the ex-works

price of the product

190

HS

Hedding Descriprion o f produa

Ho.

0) ( 2 ) (3)

ex 19.02 Pasta, whether or not cooked or Manufacture in which ali the cereals

stuffed (with meat or other and derivatives (except durum

substances) or otherwise prepared, wheat and its derivatives) used must

such as spaghetti, macaroni, be wholly obtained

noodles, la sågne, 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 heading No. 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 o f any

in grain form, pre-cooked or heading. However, grains and cobs

o f sweet corn, prepared or

otherwise prepared

preserved, of headings Nos. 20.01,

20.04 and 20.0S and uncooked,

boil ed or steamed sweet corn,

frazén, of heading No. 07.10, may

not be used

- Other Manufacture in Which:

191

D iscretion o f product

O) ( 2 ) (3)

- all the cerea] s 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

classifted within heading No.

18.06, provided the value of any

materials of Chapter 17 used does

not exceed 30% o f 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 l l 1

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

mea! 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, maize flour ('masa 'flour), obtained by the ‘nutamalizotion ’ method (alcaline coohng and steeping), may be used

192

HS

Heading Description ofproduct

No.

0) ( 2 ) (3)

ex 22.02 Waters, including mineral waters Manufacture in which:

and aerated 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 o f the produet,

No. 20.09; containing sugar or mille • the value o f any materials of

or milkfats Chapter 17 used does not exceed

30% o f the ex-works price of the

produet, and

- any fruit juice used (except for

pineapple, lime and grapefruit

juices) must already be

originating

22.05 Vermouth and other wine o f 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 o f the produet, 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 o f the carbon content,

enriched carbon content, purified purifying and grinding o f enide

and ground crystalline graphite

ex 25.15 Marble, merely cut by sa wing or Cutting, by sa wing 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

193

Description ofprodua

0) ( 2 ) (3)

ex 25.16 Granite, 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 Calcination 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 för 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 con-

centrate

ex 25.25 Mi ca powder G linding of mica or mi ca waste

ex 25.30 Earth colours, calcined or powdered Calcination or grinding of earth

colours

ex 27.07 Oils in which the weight o f the Manufacture from materials of any

aromatic constituents exceeds that heading

o f 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

194

HS

Heading Description o f product

No.

( 1 ) ( 2 ) (3)

27.10 Petroleum oils and oils obtained Manufacture from materials of any

from bituminous minerals, o ther heading

thån enide; preparations not

elsewhere specified or included,

contarning by weight 70% or more

o f 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 Paraffm wax Manufacture from slack wax or

scale wax

ex 27.12 Microcrystalline petroleum wax, Manufacture from enide 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 dassified in a

metals, of rare earth metals, of heading other thån that o f 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 exceed 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 50% o f the ex-works price

of the product

ex 28.40 Sodium perborate Manufacture from disodium tetra-

borate pentahydrate

195

( 1 ) Q) O)

ex Ch. 29 Organic Chemicals, except for 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 of 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% of the ex-works

price o f the product

ex 29.05 Metal alcoholates of alcohols of this Manufacture from materials of any

heading and of ethanol or glycerol heading, induding other materials

of heading No. 29.05. However,

metal alcoholates of this heading

may be used, provided their value

does not exceed 20% of the ex-

works price of the product

29.15 Saturated acyclic monocarboxylic Manufacture from materials of any

acids and their anhydrides, halides, heading. However, the value of ali

peroxides and peroxyacids; their the materials o f headings Nos.

29.15 and 29.16 used may not

halogenated, sulphonated, nitrated

exceed 20% o f the ex-works price

or nitrosated derivatives

of the product

ex 29.32 Intemal ethers and their halo­ Manufacture from materials of any

genated, sulphonated, nitrated or heading. However, the value of all

nitrosated derivatives the materials of heading No. 29.09

used may not exceed 20% of the

ex-works price of the product

ex 29.32 Cyclic acetals and intemal Manufacture from materials of any

hemiacetals and their halogenated, heading, including other materials

sulphonated, nitrated or nitrosated of heading No. 29.32

derivatives

29.33 Heterocyclic compounds with Manufacture from materials of any

nitrogen hetero-atom(s) only; heading. However, the value of ali

nucleic acids and their salts the materials o f headings Nos.

29.32 and 29.33 used may not

exceed 20% of the ex-works price

of the product

196

Hedding Description o f produa

No.

( 1 ) ( 2 ) (3)

29.34 Other heterocyclic compounds Manufacture from materials of any

heading. However, the value of ali

the materials of headings Nos.

29.32, 29.33 and 29.34 used may

not exceed 20% of the ex-works

price of the product

ex Ch. 30 Pharmaceutical products, except för Manufacture in which all the

headings Nos. 30.02, 30.03 and materials used are classified in a

30.04, for which the niles are set heading other thån that of the

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

30.02 Human blood; animal blood

prepared för therapeutic,

prophylactic or diagnostic uses;

an ti sera and other blood fractions;

vaccines, toxins, cultures of micro-

organisms (exciuding yeasts) and

similar products:

- Products consisting of two or Manufacture from materials of any

more constituents which havé heading, including other materials

been mixed together for of heading No. 30.02. The

therapeutic or prophylactic uses materials of this description may

or unmixed products for these also be used, provided their value

uses, put up in measured doses does not exceed 20% of the ex-

or in forms or packings for retail works price of the produa

sale

- Other:

- Human blood Manufacture from materials o f any

heading, including other materials

of heading No. 30.02. The

materials of this description may

also be used, provided their value

does not exceed 20% of the ex-

works price of the product

197

Description ofprodua

0) ( 2 ) (3)

30.02 — Animal blood prepared for Manufacture from materials of any

(cont'd) therapeutic or prophylactic uses heading, including other materials

of heading No. 30.02. The

materials o f this description may

al so be used, provided their value

does not exceed 20% of the ex-

works price of the product

— Blood fractions other thån Manufacture from materials of any

an ti sera, haemoglobin and serum heading, including other materials

globulin of heading No. 30.02. The

materials of this description may

also be used, provided their value

does not exceed 20% of the ex-

works price of the product

- Haemoglobin, blood globulin Manufacture from materials of any

and serum globulin heading, including other materials

of heading No. 30.02. The

materials of this description may

also be used, provided their value

does not exceed 20% of the ex-

works price of the product

— Other Manufacture from materials of any

heading, including other materials

of heading No. 30.02. The

materials o f this description may

also be used, provided their value

does not exceed 20% o f the ex-

works price of the product

198

HS

Heading 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

classified 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% o f 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 för 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: o f the ex-works price o f the

product, and

- Sodium nitra te • the value o f 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 niles are set out not exceed 20% o f the ex-works

below price of the product

199

Description o f product

O) ( 2 ) (3)

ex 32.01 Tannins and their salts, ethers, Manufacture from tänning extracts

esters and o ther 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 lakes* 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, för 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"^ in this heading.

oils in fats, in fix ed 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 disdllates and aqueous

Solutions of essential oils

1 Note 3 to Chapter 32 says thos these preparations are those o f a kind used fo r eolouring arty material or used as ingredients in the manufaauring o f eolouring preparations, provided they are not classified in another heading in Chapter 32 2 A ’group ' is re garded as any part o f the heading separated from the rest by a semi-colon

200

HS

Heading Deicriprion o f produa

No.

(1) ( 2 ) (3)

exCh. 34 Soap, organic surface-active agents, Manufacture in which all the

wastling preparations, lubricadng materials used are dassified in a

preparations, artificial waxes, heading o ther thån that o f the

prepared waxes, polishing or product. However, materials

scouring preparations, candles and dassified in the same heading may

similar artides, mod elling 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 Artifidal waxes and prepared

waxes:

- With a basis of paraffin, Manufacture from materials not

petroleum waxes, waxes dassified 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

defmed or industrial fatty

alcohols having the character of

waxes o f heading No. 15.19

• Materials of heading No. 34.04

However, these materials may be

used provided their value does not

exceed 20% o f the ex-works price

o f the product

ex Ch. 35 Albuminoidal substances; modified Manufacture in which all the

starches; glues; enzymes; except for materials used are dassified in a

headings Nos. 35.05 and ex 35.07 heading other thån that o f the

for which the niles are set out product. However, materials

below dassified in the same heading may

be used provided their value does

not exceed 20% o f the ex-works 217

price of the product

201

(1) ( 2 ) (3)

35.05 Dextrins and other modified

starches (för example, pre-

gelatinised 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 for headings Nos. materials used are classified in a

37.01, 37.02 and 37.04 för which heading other thån that o f 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 o f the product

37.01 Photographic plates and film in the

flat, sensitised, unexposed, of any

material other thån paper, paper-

board or textiles; instant print film

in the flat, sensitised, unexposed,

whether or not in packs:

202

HS

Hedding Descripnon o f product

No.

(1) ( 2 ) (3)

37.01 Instant prim film för colour Manufacture in which all the

(cont'd) photography, in packs materials used are dassified 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 ex-

works price of the product

- Other Manufacture in which all the

materials used are dassified within

a heading other thån heading No.

37.01 or 37.02. However,

materials which are dassified

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, o f any materials used are dassified 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 dassified in a

but not devdoped 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 dassified 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 dassified in the same heading may

the rules are set out bdow 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 o f

oil and semicolloidal graphite; all the materials used does not

carbonaceous pastes for dectrodes exceed 50% of the ex-works price

of the product

203

O) (2) (3)

ex 38.01 Graphite in paste fonn, being a Manufacture in which the value of

(cont.’d) mixture of more thån 30% by ali the materials of heading No.

weight of graphite with mineral oils 34.03 used does not exceed 20% of

the ex-works price o f the product

ex 38.03 Refined tall oil Refining of crude tall oil

ex 38.05 Spirits of sulphate tuipentine, Purification by distillation or

purified refining of raw spirits of sulphate

tuipentine

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

204

HS

Hauling Description ofprodua

No.

(1) (?) (3)

38.08 — The following of 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 o f 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, ex-

cluding 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 för 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 Dippel's oil

— Mixtures of salts having different

anions

— Copying pastes with a basis of

gelatin, whether or not on a

paper or textile bacldng

— Other Manufacture in which the value of

all the materials used does not

exceed 50% of the ex-works price

o f the product

ex 39.01 Plastics in primary forms, waste,

to 39.15 parings and scrap, of plastic; except

för heading No. ex 39.07 for which

the rule is set out below:

205

( 1 ) ( 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% o f the

ex-works price of the product,

and

• the value o f any materials of

Chapter 39 used does not exceed

20% of the ex-works price of the

product*

- Other Manufacture in which the value of

the materials of Chapter 39 used

does not exceed 20% of the ex-

works 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 ex-

works price of the product

ex 39.16 Semi-manufactures and articles of

to 39.21 plastics, except for headings Nos.

ex 39.16, ex 39.17 and ex 39.20,

for which the niles 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 ln the case o f the produas composed o f materials classified within both headings Nos. 39.01 to 39.06, on the one hand, and within headings Nos. 39.07 to 39.11, on the other hand, this restriaion only applies to that group o f materials which prtdominates by wright in the product

206

(1) (2) (3)

ex 39.16 - Othen

to 39.21

(cont'd) Addition homopolymerization Manufacture in which:

produets - the value o f all the materials

used does not exceed 50% of the

ex-works price o f the produet,

and

- the value o f any materials of

Chapter 39 used does not exceed

20% ofih e ex-works price of the

produet1

- Other Manufacture in which the value of

any materials of Chapter 39 used

does not exceed 20% of the ex-

works price o f the produet1

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 produet,

and

- the value o f any materials

classified in the same heading as

the produet does not exceed 20%

of the ex-works price of the

produet

ex 39.20 Ionomer sheet or film Manufacture from a thermoplastic

partial salt which is a copolymer of

ethylene metacrylic acid partly

neutrali red with metal iöns, mainly

zinc and sodium

39.22 Articles of plastics Manufacture in which the value of

to 39.26 all the materials used does not

exceed 50% o f the ex-works price

of the produet

ex 40.01 Laminated slabs o f crepe rubber for Lamination o f sheets o f natural

shoes rubber

1 h the east ofihe produets composed o f materials classified within both headings Nos. 39.01 to 39.06, on the one hand. and within headings Nos. 39.07 to 39.11, on the other hand, this restriaion onfy applies to thal g roup o f materials which predominates by weight in the produet

207

Description o f product

( 1 ) ( 2 ) (3)

40.05 Compounded robber, unvulcanised, Manufacture in which the value of

in pri mary forms or in plates, all the materials used, except

sheets or strip natural robber, does not exceed

50% of the ex-works price o f the

product

40.12 Retreaded or used pneumatic tyres

of robber; solid or cushion tyres,

interchangeable tyre treads and tyre

flaps, of robber:

- Retreaded pneumatic, solid or Retreading of used tyres

cushion tyres, of robber

- Other Manufacture from materials o f any

heading, except those of heading

No. 40.11 or 40.12

ex 40.17 Articles of hard robber Manufacture from hard robber

ex 41.02 Raw skins of sheep or lambs, Removal of wool from sheep or

without wool on lamb skins, with wool on

41.04 Leather, without hair or wool, other Retanning of pre-tanned leather

to 41.07 thån leather of 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 of the

product

ex 43.02 Tanned or dressed furskins,

assembled:

- Plates, CTosses and similar forms Bleaching or dyeing, in addition

to cutting and assembly of

non-assembled tanned or dressed

furskins 2 0 7

208

HS

Hedding Descriprion o f product

Ho.

0) ( 2 ) (3)

ex 43.02 - Other Manufacture from non-assembled, (cont'd) Unn ed or dressed furskins

43.03 Articles o f apparel, clothing Manufacture from non-assembled

accesso ries and other articles of tanned or dressed furskins o f

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 length wise, Flåning, sanding or finger-jointing

sliced or peeled, of a thickness

exceeding 6 mm, planed, sanded or

finger-jointed

ex 44.08 Veneer sheets and sheets för Splicing, planing, sanding or

plywood, of a thickness not finger-jointing

exceeding 6 mm, spliced, and other

wood sawn length wise, sliced or

peeled, o f a thickness not exceeding

6 mm, planed, sanded or finger-

jointed

ex 44.09 Wood (including strips and friezes Sanding or finger-jointing

for parquet flooring, not assembled)

continuously shaped (tongued,

grooved, reha ted, chamfered, V-

jointed, 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 pacldngs, o f wood size

209

*%

( 1 ) ( 2 ) (3)

ex 44.16 Casks, barrels, vats, tubs and other Manufacture from riven staves, not

cooper*' products and parts thereof, further worked thån sawn on the

o f 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 of 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 of any

for footwear heading except drawn wood of

heading No. 44.09

45.03 Articles of natural cork Manufacture from cork of heading

No. 45.01

ex 48.11 Paper and paperboard, ruled, lined Manufacture from paper making

or squared only materials of Chapter 47

48.16 Carbon paper, self-copy paper and Manufacture from paper måläng

other copying or transfer papers materials of Chapter 47

(other thån those of heading No.

48.09), duplicator stencils and

offset plates, of paper, whether or

not put up in boxes

48.17 Envelopes, letter cards, plain Manufacture in which:

postcards and correspondence • all the materials used are

cards, of 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 of the

product

ex 48.18 Toilet paper Manufacture from paper making

materials of Chapter 47

210

(1) (2) (3)

ex 48.19 Caitons, boxes, cases, bags and Manufacture in which:

other padäng containers, o f paper, . ali the materials used are

paperboard, cellulose wadding or classified in a heading other

webs of cellulose fibres thån that o f the product, and

- the value o f all the materials

used does not exceed 50% of

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% of the ex-works price

of the product

ex 48.23 Other paper, paperboard, cellulose Manufacture from paper making

wadding and webs of cellulose materials of Chapter 47

fibres, cut to size or shape

49.09 Printed or illustrated postcards; Manufacture from materials not

piinted 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 of any kind, printed,

induding calendar blocks:

- Calendars of 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 of the product

Other Manufacture from materials not

classified in heading No. 49.09 or

49.11

211

0) ( 2 ) (3)

ex 50.03 Silk waste (including cocoons Carding or combing of silk waste

unsuitable for reeling, yam waste

and gametted stock), carded or

combed

55.01 Man-roade staple fibres Manufacture from Chemical mater­

to 55.07 ials or textile pulp

ex Ch.50 Yam, roonofilaroent 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

for spinning,

• Chemical materials or textile

pulp, or

- Paper making materials

ex Ch.50 Woven fabrics:

to 55

- Incorporating robber thread Manufacture from single yam1

212

HS

Heading Description q f product

No.

(1) ( 2 ) (3)

ex Ch. 50 - Other Manufacture from1:

to 55 - Coir yam,

(cont'd) - Natura! fibres,

- Man-made staple fibres not

carded or combed or 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 of the unprinted fabric used

does not exceed 47.5% of the ex-

works price of the product

ex Ch. 56 Wadding, felt and non-wovens; Manufacture from1:

special yams; twine cordage, ropes - Coir yam,

and cables and artides thereof - Natural fibres,

except för 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:

213

HS

Heading Description ofproduct

No.

(*) ( 2 ) (3)

56.02 - Needleloom felt Manufacture from1:

(cont'd)

- Natural fibres,

- Chemical materials or textile

pulp

However:

- Polypropylene filament of

heading No. 54.02,

- Polypropylene fibres of heading

No. 55.03 or 55.06, or

- Polypropylene filament tow of

heading No. 55.01,

of which the denomination in all

cases of a single filament or fibre is

less thån 9 decitex may be used

provided their value does not

exceed 40% of the ex-works price

of the product

- Other Manufacture from1:

- Natural fibres,

- Man-made staple fibres made

from casein, or

• Chemical materials or textile

pulp

56.04 Rubber thread and cord, textile

covered; textile yam, and strip and

the like of heading No. 54.04 or

54.05, impregnated, coated,

covered or sheathed with rubber or

plastics:

- Rubber thread and cord, textile Manufacture from nibber thread or

covered cord, not textile covered

- Other Manufacture from1:

214

HS

Heading Descriprion ofproduct

No.

( 1 ) ( 2 ) (3)

56.04 - Natural fibres not carded or

(cont’d) combed or otherwise processed

for spillning,

- Chemical materials or textile

pulp, or

• Paper making materials

56.05 Metalli sed yam, whether or not Manufacture from1:

gimped, being textile yam, or strip • Natural fibres,

or the like of heading No. 54.04 or - Man-made staple fibres not

54.05, combined with meta! in the carded or combed or otherwise

form of 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:

of heading No. 54.04 or 54.05, - Natural fibres,

gimped (other thån those of heading - Man-made staple fibres not

No. 56.05 and gimped horsehair carded or combed or otherwise

yam); chenille yam (including flock processed for spinning,

chenille yam); loop wale-yam • Chemical materials or textile

pulp, or

- Paper making materials

Ch.57 Carpets and other textile floor

coverings:

• Of needleloom felt Manufacture from1:

215

Description o f product

(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 of heading

No. 55.03 or 55.06, or

- Polypropylene filament tow of

heading No. 55.01,

o f which the denomination in all

cases of a single filament or fibre is

less thån 9 decitex may be used

provided their value does not

exceed 40% of the ex-works price

of the product

- Of other felt Manufacture from1:

- Natural fibres not carded or

combed or otherwise processed

för spinning, or

- Chemical materials or textile

pulp

- Other Manufacture from1:

- Coiryam,

• 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 robber Manufacture from single yam1

thread

216

HS

Hedding Description o f produa

No.

( 1 ) ( 2 ) (3)

ex Ch. 58 - Other Manufacture from1:

(cont'd)

• Natural fibres,

• Man-made staple fibres not

carded or combed or o th envi se

processed for spillning, 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, impregnadng,

mending and burling) where the

value of the unprinted fabric used

does not exceed 47.5% of the ex-

works price of the produet

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 of the produet, and

• the value of ali the materials

used does not exceed 50% o f the

ex-works price o f the produet

59.01 Textile fabrics coated with gum or Manufacture from yam

amylaceous substances, of a kind

used for the outer covers of books

or the like; tracing cloth; prepared

pain ting canvas; buckram and

similar stiffened textile fabrics of a

kind used for hat foundations

59.02 Tyre cord fabric of high tenacity

yam o f nylon or other polyamides,

polyesters or viscose rayon:

1 För special conditions relating to produas made o f a mixturt o f textile materials, see Introductory Note 6

217

Description ofprodua

0) ( 2 ) (3)

59.02 - Containing not more thån Manufacture liom yam

(cont'd) 90% by wright 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 of 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 badring, whether or not cut

to shape

59.05 Textile wall coverings:

- Impregnated, coated, Manufacture from yam

covered or laminated with

rubber, plastics or other

materials

- Other Manufacture from1:

218

HS

Hedding Description o f product

O) (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, 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% of the ex-

works price of the product

59.06 Rubberised textile fabrics, other

thån those of heading No. 59.02:

- Knitted or crocheted fabrics Manufacture from*:

- Natura] fibres,

- Man-made staple fibres not

carded or combed or otherwise

processed for spinning, or

- Chemical materials or textile

pulp

Other fabrics made of synthetic Manufacture faom Chemical

filament yam, contamine more materials

thån 90% by weight o f textile

materials

- Odier Manufacture faom yam

59.07 Textile fabrics otherwise impreg- Manufacture from yam

nated, coated or covered; painted

canvas being theatrical scenery,

studio backcloths or the like

219

(1) ( 2 ) (3)

ex 59.08 Incandescent gas mandes, impreg- Manufacture from tubular knitted

nated gas mande fabric

59.09 Textile artides of a kind suitable

to 59.11 for industrial use:

Polishing discs or rings other Manufacture from yam or waste

thån of felt of heading No. 59.11 fabrics or rags of heading No.

63.10

- Other Manufacture from*:

- Coir yam,

- Natura] 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 from1:

- Natural fibres,

- Man-made staple fibres not

carded or combed or otherwise

processed for spinning, or

- Chemical materials or texdle

pulp

Ch. 61 Articles of apparel and dothing

accessories, knitted or crocheted:

- Obtained by se wing together or Manufacture from yam^

otherwise assembling, two or

more pieces of knitted or

crocheted fabric which havé been

either cut to form or obtained

direcdy to form

1 För special conditions relating to produas made o f a mixture o f textile materials, set lntroductory Nott 6 2 Set lntroductory Note 7

220

Heading Descriprion ofproduct

No.

( 1 ) ( 2 ) (3)

Ch. 61 - Other Manufacture from1:

(cont'd)

• Natural fibres,

- Man-made staple fibres not

carded or combed or otherwise

processed for spillning, or

- Chemical materials or textile

pulp

ex Ch. 62 Artides of apparel and clothing Manufacture from yam2

accessories, not knitted or

crocheted, except för headings Nos.

ex 62.02, ex 62.04, ex 62.06, ex

62.09, ex 62.10, 62.13, 62.14, ex

62.16 and ex 62.17 for which the

niles are set out below

ex 62.02, Women's, girls' and babies' Manufacture from yam2

ex 62.04, dothing and "other made up OR

ex 62.06, dothing accessories", embroidered Manufacture from unembroidered

ex 62.09 fabric provided the value of the

and unembroidered fabric used does not

ex 62.17 exceed 40% of the ex-works price

of the product2

ex 62.10, Fire-resistant equipment of fabric Manufacture from yam2

ex 62.16 covered with foll of aluminised OR

and polyester Manufacture from uncoated fabric

ex 62.17 provided the value of the uncoated

fabric used does not exceed 40% of

the ex-works price o f the product2

62.13 Handkerchiefs, shawls, scarves,

and 62.14 mufflers, mantillas, veils and the

like:

- Embroidered Manufacture. from unbleached

single yam1»2

OR

Manufacture from unembroidered

fabric provided the value of the

unembroidered fabric used does not

exceed 40% o f the ex-works price

of the product2

1 För special conditions relating to products made o f a mist ure o f textile materials, see Introductory Note 6 220 2 See Introductory Note 7

221

O) ( 2 ) (3)

62.13 - Other Manufacture- from unbleached

and 62.14 single yam1,z

(cont'd)

» 6 2 .1 7 Interlinings for collars and cuffs, Manufacture in which:

cut out - all the materials used are

dassified within a heading other

thån that of the product, and

- the value of all the materials

used does not exceed 40% of the

ex-works price of the product

63.01 Blänkets, travelling nigs, bed linén

to 63.04 etc.; curtains etc.; other fumishing

artides:

- Of felt, of non-wovens Manufacture from*:

- Natura! fibres, or

- Chemical materials or textile

pulp

Other:

Embroidered Manufacture from unbleached

single yam1’-*

OR

Manufacture from unembroidered

fabric (other thån knitted or

crocheted) provided the value of the

unembroidered fabric used does not

exceed 40% of the ex-works price

of the product

- Other Manufacture from unbleached

single yam*’3

63.05 Sacks and bags, of a kind used for Manufacture from*;

the pacldng of goods - Natural fibres,

- Man-made staple fibres not

carded or combed or otherwise

processed for spillning, or

- Chemical materials or textile

pulp

1 För special conditions relat ing to produas made o f a mixture o f textile materials, see Introductory Note 6 2 See Introductory Note 7 3 För knitted or crocheted anicles, not elastic or mbberized, obtained by sewing or assembly o f pieces o f knitted or crocheted fabric (cut out or biitted directly to shape), see Introductory Note 7 221

222

(1) (2) (3)

63.06 Tarpaulins, awnings and sunblinds;

tents; sails för boats, sailboards or

landcraft; camping goods:

- Of non-wovens Manufacture from*:

- Natural fibres, or

- Chemical materials or textile

pulp

- Other Manufacture from unbleached

single yam1

63.07 Other made up artides, including Manufacture in which the value of

dress pattems all the materials used does not

exceed 40% of the ex-works price

of the product

63.08 Sets consisting of 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 artides

or serviettes or similar textile may be incorporated provided their

artides, 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 of any

to 64.05 heading except for 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 of heading No. 65.01,

whether or not lined or trimmed

1 För special conditions veidling to produas made o f a mixxurt o f lesslie materials, see Introductory Note 6 2 See Introductory Note 7

223

Description o f produa

( 1 ) ( 2 ) (3)

65.05 Hats and other headgear, knitted or Manufacture from yam or textile

ciocheted, or made up from lace, fibres1

felt or other textile fabric, in the

piece (but not in strips), whether or

not lined or trimmed; hair-nets of

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% of the ex-works price

umbrellas) of the product

ex 68.03 Artides of slate or of agglomerated Manufacture from worked slate

slate

ex 68.12 Artides of asbestos; artides of Manufacture from materials of any

mixtures with a basis of asbestos or heading

of mixtures with a basis of asbestos

and magnesium carbonate

ex 68.14 Artides of mica, induding 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 of 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 of

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

1 S et lntroductory Nott 7

224

HS

Hedding Description ofproduct

No.

(1) ( 2 ) (3)

70.09 Glass mirrors, whether or not Manufacture from materials of

fram ed, including rcar-view minors heading No. 70.01

70.10 Carboys, bottles, flasks, jars, pots, Manufacture in which all the

phials, ampoules and other con­ materials used are classified in a

tainers, of glass, of a kind used for heading other thån that of the

the conveyance or pacldng of product

goods; pre sening jars of glass; OR

stoppers, lids and other closures, of .Cutting o f glassware, provided the

glass value of the uncut glassware does

not exceed 50% of the ex-works

price of the product

70.13 Glassware of a kind used for table, Manufacture in which all the

Idtchen, toilet, office, indoor materials used are classified in a

decoration or similar purposes heading other thån that of the

(other thån that of heading No. product

70.10 or 70.18) OR

Cutting of glassware, provided the

value of the uncut glassware does

not exceed 50% of the ex-works

price of the product

OR

Hand-decoration (with the

exception of silk screen printing) of

hand-blown glassware, provided the

value of the hand-blown glassware

does not exceed 50% of the ex-

works price of the product

ex 70.19 Articles (other thån yam) of 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

225

0) ( 2 ) (3)

71.06, Precious metals:

71.08

and 71.10 - Unwrought Manufacture from materials not

classified in heading No. 71.06,

71.08 or 71.10

OR

Electrolytic, thermal or Chemical

separation of precious metals of

heading No. 71.06, 71.08 or 71.10

OR

Alloying of precious 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 of natura! 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% of the ex-works price

reconstructed) of the product

71.17 Imitation jewellery Manufacture in which all the

materials used are classified in a

heading other thån that of the

product

OR

Manufacture from base metal parts,

not plated or covered with precious

metals, provided the value of ali the

materials used does not exceed 50%

o f the ex-works price of the product

72.07 Semi-finished products of iron or Manufacture from materials of

non-alloy steel heading No. 72.01, 72.02 , 72.03,

72.04 or 72.05

226

HS

Hedding Description ofproduct

No.

( 1 ) ( 2 ) (3)

72.08 Flat-rolled products, bars and röds, Manufacture from ingots or other

to 72.16 angles, shapes and secdons of iron primary forms of heading No.

or non-alloy steel 72.06

72.17 Wire of iron or non-alloy steel Manufacture from semi-finished

materials of heading No. 72.07

cx 72.18, Semi-finished products, flat-rolled Manufacture from ingots or other

72.19 products, bars and röds, angles, primary forms of heading No.

to 72.22 shapes and secdons of stainless steel 72.18

72.23 Wire of stainless steel Manufacture from semi-finished

materials of 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 of heading No.

to 72.27 irregularly wound coils, of other 72.24

alloy steel

72.28 Other bars and röds of other alloy Manufacture from ingots or other

steel; angles, shapes and secdons, primary forms of heading No.

o f other alloy steel; hollow drill 72.06, 72.18 or 72.24

bars and röds, of alloy or non-alloy

steel

72.29 Wire of other alloy steel Manufacture from semi-finished

materials of heading No. 72.24

ex 73.01 Sheet piling Manufacture from materials of

heading No. 72.06

73.02 Railway or tramway träck Manufacture from materials of

construcdon material of iron or heading No. 72.06

steel, the following: rails,

checkrails and rack rails, switch

blades, Crossing frogs, 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

227

(1) ( 2 ) (3)

73.04, Tubes, pipes and hollow profiles, of 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 of stainless Turning, drilling, Teaming,

steel (ISO No. XSCrNiMo 1712), threading, deburring and sand-

consisting of severa! parts blasting of forged blanks the value

of which does not exceed 35% of

the ex-worlcs price of the product

73.08 Structures (excluding prefabricated Manufacture in which all the

buildings of heading No. 94.06) materials used are classified in a

and parts of structures (for heading other thån that of the

example, bridges and bridge- product. However, welded angles,

sections, lock-gates, towers, lattice shapes and sections of 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),

of iron or steel; plates, röds,

angles, shapes, sections, tubes and

the like, prepared for use in

structures, of iron or steel

ex 73.15 Skid-chains Manufacture in which the value of

all the materials of heading No.

73.15 used does not exceed 50% of

the ex-works price of the product

ex 73.22 Radiators for central hearing, not Manufacture in which the value of

electrically heated all the materials of heading No.

73.22 used does not exceed 5% of

the ex-works price of the product

ex Ch. 74 Copper and artides thereof except Manufacture in which:

for headings Nos. 74.01 to 74.05; - all the materials used are

the rule for heading No. ex 74.03 is classified in a heading other thån

set out below that of the product, and

- the value o f all the materials

used does not exceed 50% of the

ex-works price of the product

228

HS

Hedding Description ofproduct

Ho.

0) ( 2 ) (3)

ex 74.03 Copper alloys, unwrought Manufacture from Tefined copper,

unwrought, or waste and scrap

ex Ch. 73 Nickel and artides thereof, except Manufacture in which:

for headings Nos. 75.01 to 75.03 - all the materials used are

dassified in a heading other thån

that 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. 76 Aluminium and artides thereof, Manufacture in which:

except for headings Nos. 76.01, - all the materials used are

76.02 and ex 76.16; the niles for dassified in a heading other thån

headings Nos. 76.01 and ex 76.16 that of the product, and

are set out below • the value of all the materials

used does not exceed 50% of the

ex-works price of the product

76.01 Unwrought aluminium Manufacture by thermal or

electrolytic treatment from

unalloyed aluminium or waste and

scrap of aluminium

ex 76.16 Aluminium artides other thån Manufacture in which:

gauze, cloth, grill, netting, fencing, - all the materials used are

reinforcing fabric and similar dassified in a heading other thån

materials (including endless bands) that of the product, however,

of aluminium wire, and expanded gauze, cloth, grill, netting,

meta! of aluminium fencing, reinforcing fabric and

similar materials (in c lu d in g

endless bands) o f aluminium

wire, or expanded metal of

aluminium may be used, and

• the value o f all the materials

used does not exceed 50% o f the

ex-works price of the product

ex Ch. 78 Lead and artides thereof except for Manufacture in which:

headings Nos. 78.01 and 78.02; the - all the materials used are

niles för heading No. 78.01 are set dassified in a heading other thån

out below that of the product, and

- the value of all the materials

used does not exceed 50% o f the

ex-works price of the product

229

(1) (2) (3)

78.01 Unwrought lead:

- Refined lead Manufacture from "bullion" or

"work* lead

- Other Manufacture in which all the

materials used are dassified in a

heading other thån that of the

product. However, waste and scrap

of heading No. 78.02 may not be

used

-ex Ch. 79 Zinc and artides thereof, except for Manufacture in which:

headings Nos. 79.01 and 79.02; the - all the materials used are

rule för heading No. 79.01 is set dassified in a heading other thån

out below that of the product, and

• the value of all the materials

used does not exceed 50% of the

ex-works price of the product

79.01 Unwrought zinc Manufacture in which all the

materials used are dassified in a

heading other thån that o f the

product. However, waste and scrap

of heading No. 79.02 may not be

used

ex Ch. 80 Tin and artides thereof, except for Manufacture in which:

headings Nos. 80.01, 80.02 and - all the materials used are

80.07; the rule for heading No. dassified in a heading other thån

80.01 is set out below that of the product, and

• the value of all the materials

used does not exceed 50% o f the

ex-works price of the product

230

HS

Hedding Description o f product

No.

0) ( 2 ) (3)

80.01 Unwrought tin Manufacture in which all the

materials used are dassified in a

heading other thån that o f the

product. However, waste and scrap

of 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 dassified in the

same heading as the product used

does not exceed 50% of the ex-

works price of the product

82.06 Tools of two or more of the Manufacture in which all the

headings Nos. 82.02 to 82.05, put materials used are dassified 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 incoiporated into the set

provided their value does not

exceed 15% of 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 dassified

operated, or for machine-tools (för in a heading other thån that of

example, for pressing, stamping, the product, and

punching, tapping, threading, - the value of ali the materials used

drilling, boring, broaching, milling, does not exceed 40% of the ex-

turning or screwdriving), induding works price of the product

dies for dra wing or extrading

metal, and rock drilling or earth-

boring tools

82.08 Knives and cutting blades, for Manufacture in which:

machines or för mec hani cal appli- - all the materials used are

ances dassified in a heading other thån

that of the product, and

• the value o f all the materials

used does not exceed 40% o f the

ex-works price of the product

231

(1) (2) (3)

ex 82.11 Knives with cutting blades, serrated Manufacture in which all the

or not (including pruning knives), materials used are classified in a

other thån knives of heading No. heading other thån that of the

82.08 product. However, knife blades and

handles of base metal may be used

82.14 Other articles of cutlery (för Manufacture in which all the

example, hair clippers, butchers' or materials used are classified in a

Idtchen cleavers, choppers and heading other thån that of the

mincing knives, paper knives); product. However, handles of 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-knives, butter- materials used are classified in a

knives, sugar tongs and similar heading other thån that of the

Idtchen or tableware product. However, handles of base

metal may be used

ex 83.06 Statuettes and other ornaments, of Manufacture in which all the

base metal materials used are classified in a

heading other thån that o f the

product. However, the other

materials of heading No. 83.06 may

be used provided their value does

not exceed 30% of the ex-works

price of the product

232

HS

Heading Description cfprodu a

No.

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

ex Ch. 84 Nuclear reactors1, boilers, Manufacture: Manufacture in

machinery and mechanical • in which the which the value of

applianpes; parts thereof; value of all the all the materials

except for those falling under materials used used does not

the following headings or does not exceed exceed 3096 o f the

parts of headings for which 4096 o f the ex- ex-works price of

the niles are set out below: works price of the product

84.02, 84.03, ex 84.04, the product, and

84.06 to 84.09, 84.11, 84.12, - where, within

ex 84.13, ex 84.14, 84.13, 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 product are

84.56 to 84.66, 84.69 to only used up to

84.72, 84.80, 84.82, 84.84 a value of 596

and 84.85 of the ex-works

price of the

product

1 För nuclear Juel elements o f heading No. 84.01, the rule In eolumn (3) does not oppby until 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 product

233

(1) ( 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 of all the all the materials

boilers capable al so of materials used used does not

producing low pressure does not exceed exceed 25% o f the

steam); super heated water 40% of the ex- ex-works price of

boilers 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%

of the ex-works

price of the

product

84.03 Central heating boilers other Manufacture in Manufacture in

and thån those of heading which all the which the value of

ex 84.04 No. 84.02 and auxiliary plant materials used are all the materials

for central heating boilers classified in a used does not

heading other thån exceed 40% of 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 to-

gether, does not

exceed 5% of the

ex-works price of

the product

234

HS

Heading Description o f produa

No.

0) ( 2 ) (3) or (4)

84.06 Steam turbin es and other Manufacture in

vapour turbines which the value of

ali the materials

used does not

exceed 40% of the

ex-works price of

the product

84.07 Spark-ignition reciprocating Manufacture in

or rotary in tema] combustion which the value of

piston engines ali the materials

used does not

exceed 40% of the

ex-works price of

the product

84.08 Compression-ignition interna! Manufacture in

combustion piston engines which the value of

(diesel or semi-diesel engines) all the materials

used does not

exceed 40% of the

ex-works price of

the product

84.09 Parts suitable for use solely or Manufacture in

principally with the engines of which the value of

heading No. 84.07 or 84.08 all the materials

used does not

exceed 40% of the

ex-works price of

the product

235

(1) ( 2 ) 0) or (4)

84.11 Turbo-jets, turbo-propellers Manufacture: Manufacture in

and other gas turbines • in which the which the value of

value of all the all the materials

materials used used does not

does not exceed cxceed 25% o f the

40% of 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 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% of the

ex-works price of

the product

236

HS

Hedding bescription ofprodua

No.

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

ex 84.13 Rotary positive displacement Manufacture: Manufacture in

pumps - 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% of 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%

o f the ex-works

price of 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% of 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 S%

of the ex-works

price o f the

product

237

Description o f produci

0) ( 2 ) O ) or (4)

84.15 Air conditioning machines, Manufacture in

comprising a motor-driven fan which the value of

and elements for changing the all the materials

temperature and humidity, used does not

including those machines in exceed 40% of the

which the humidity cannot be ex-works price of

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 of all the all the materials

heat pumps other thån air materials used used does not

conditioning machines of does not exceed exceed 25% of the

heading No. 84.15 40% of 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 of 5%

of the ex-works

price of the

product, and

- where the value

o f all the non-

originating ma­

terials used does

not exceed the

value of the

originating ma­

terials used

238

HS

Heading Description o f product

No.

or (4)

( 1 ) ( 2 ) (3)

ex 84.19 Machines för the wood, paper Manufacture: Manufacture in

pulp and paperboard Indus­ • in which the which the value of

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 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 of 25%

of the ex-works

price of 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% of the

40% of 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%

of the ex-works

price o f the

product

239

O) ( 2 ) (3) or (4)

84.23 Weighing machinery (exclud- Manufacture: Manufacture in

ing b alan ees of a sensitivi ty of - in which the which the value of

5 cg or better), including value of all the all the materials

weight operated counting or materials used used does not

checking machines; weighing does not exceed exceed 23% of the

roachine weights of all kinds 40% of the ex- ex-works price of

works price o f theproduct

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

84.25 Lifling, handling, loading or Manufacture: Manufacture in

to 84.28 unloading machinery - in which the which the value of

value of all the all the materials

materials used used does not

does not exceed exceed 30% of the

40% of the ex- ex-works price of

works price of the product

the product, and

- where, within

the above limit,

the materials

classified in

heading No.

84.31 are only

used up to a

value of 5% of

the ex-works

price of the

product

240

HS

Hedding Description o f produa

No.

0) ( 2 ) (3) or (4)

84.29 Self-propelled bulldozers,

angledozers, graders, level-

lers, sciapers, mechanical

shovels, excavators, shovel

loaders, tamping machines

and road rollers:

• Road rollers 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% of the ex- ex-works price of

works price of the product

the product, and

- where, within

the above limit,

the value of the

materials dassi-

fied in heading

No. 84.31 are

only used up to

a value of 3%

o f the ex-works

price of the

product

241

( 1 ) (2) O) or (4)

84.30 Other moving, glading, Manufacture: Manufacture in

levelling, scraping, excavat- - in which the which the value of

ing, tamping, compacting, value of all the all the materials

extracting or boring ma­ materials used used does not

chin ery, for earth, minerals or does not exceed exceed 30% of the

ores; pile-drivers and pile- 40% of the ex- ex*worlcs price of

extractors; snow-ploughs and works price of the product

snow-blowers the product, and

- where, within

the above limit,

the value of the

materials classi-

fied in heading

No. 84.31 are

only used up to

a value o f 5%

of the ex-works

price of 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 för making pulp of Manufacture: Manufacture in

fibrous cellulosic material or in which the which the value of

for making or finishing paper value of all the all the materials

orpaperboard materials used used does not

does not exceed exceed 30% of the

40% of the ex- ex-works price of

works price of the product

the product, and

242

ns

H e d d i n g

N o .

( 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 of 25%

o f the ex-works

price of the

product

84.41 Other machinery for måläng Manufacture: Manufacture in

up paper pulp, paper or • in which the which the value of

paperboard, inciuding cutting value of all the ali the materials

machines of ali kinds materials used used does not

does not exceed exceed 30% of the

40% of the ex- ex-works price of

works price of the product

the product, and

- where, within

the above limit,

the materials

classified in the

same heading as

the product are

only used up to

a value of 25%

of the ex-works

price of the

product

84.44 Machines o f these headings Manufacture in

to 84.47 for use in the textile industry which the value o f

ali the materials

used does not

exceed 40% o f the

ex-works price of

the product

243

D e s c r i p t i o n o f p r o d u c t

0) (2) 0) or (4)

ex 84.48 Auxiliary machinery för use Manufacture in

with machines of headings which the value of

Nos. 84.44 and 84.45 all the materials

used does not

exceed 40% of the

ex-works price of

the product

84.52 Sewing machines, other thån

book-scwing machines of

heading No. 84.40; fumiture,

bases and covers specially

designed for sewing ma­

chines; sewing machine

needles:

244

H S

H e a d i n g D e s c r i p r i o n o f p r o d u c t

N o .

0) (2) (3) or (4)

84.52 - Sewing machincs (lock Manufacture:

(cont'd) stitch only) with heads of a • in which the

weight not exceeding 16 kg value o f all the

without motor or 17 kg materials used

with motor does not exceed

40% o f the ex-

works price o f

the product,

• where the value

of all the non-

originating ma­

terials used in

assembling the

head (without

motor) does not

exceed the value

of the originat­

ing materials

used, and

- the thread ten-

sion, crochet

and zigzag

mechanisms

used are already

originating

Other Manufacture in

which the value of

ali the materials

used does not

exceed 40% of the

ex-works price o f

the product

245

D e s c r i p t i o n o f p r o d u c t

0 ) (2) (3) or (4)

84.56 Machine-tools and machines Manufacture in

to 84.66 and theil parts and accessories which the value of

of headings Nos. 84.56 to ali the materials

84.66 used does not

exceed 40% of the

ex-works price of

the product

84.69 Office machines (för 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% of 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 for the materials used

metal (other thån ingot does not exceed

moulds), meta! carbides, 50% of the ex-

glass, mineral materials, works price of the

rubber or plastics product

246

H S

H e d d i n g D e s c r i p t i o n o f p r o d u c t

N o .

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

84.82 Ball or roller bearings 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, 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

84.84 Gaskets and similar joints of Manufacture in

metal sheeting combined with which the value of

other material or of two or all the materials

more layers o f metal; sets or used does not

assortments of gaskets and exceed 40% of 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 of

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 of

Chapter the product

247

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

ex Ch. 85 Electrical machinery and Manufacture: Manufacture in

equipment and parts thereof; - in which the which the value of

sound recorders and re- value of all the all the materials

producers, television image materials used used does not

and sound recorders and does not exceed exceed 30% of the

reproducers and parts and 40% of the ex- ex-works price of

accessories of such artides; works price of the product

except för those falling under the product, and

the following headings or - where, within

parts of headings for which the above limit,

the niles are set out below: the materials

85.01, 85.02 ex 85.18, 85.19 classifled 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 of the

product

85.01 Electric motors and generators Manufacture: Manufacture in

(excluding generating sets) - in which the which the value of

value of all the all the materials

materials used used does not

does not exceed exceed 30% of the

40% of the ex- ex-works price of

works price of the product

the product, and

- where, within

the above limit,

the materials

dassified in

heading No.

85.03 are only

used up to a

value of 5% of

the ex-works

price o f the

product

248

H S

H e d d i n g D e s c r i p t i o n o f p r o d u a

N o .

0 ) or (4) (1) ( 2 )

85.02 Electric genenting tets and Manufacture: Manufacture in rotary converters - 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% of the ex- ex-worlcs price of works price of the product

the product, and

- where, within

the above limit,

the materials

dassified in

heading No.

85.01 or 85.03,

taken together,

are only used up

to a value of 5%

of 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 of all the - the value of all

enclosures; audio-frequency materials used the materials

electric amplifiers; electric does not exceed used does not

sound amplifier sets 40% of the ex- exceed 25% of

works price of the ex-works

the product, price of the

• where the value product, and

o f all the - the value o f ali

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 of the ex-works

materials used, price of the

and product

249

D e s c r i p t i o n o f p r o d u c t

0) (2) (3) or (4)

ex 85.18 the value of all

(cont'd) the transistors

of heading No.

85.41 used does

not exceed 3%

of the ex-works

price o f the

product

85.19 Tumtables (record-decks),

record-players, cassette-

players and other sound

reproducing apparatus, not

incorporating a sound re-

cording device:

- Electric gramophones 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 25% of the

40% of 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 of all

the transistors of

heading No.

85.41 used does

not exceed 3%

of the ex-works

price of the

product

250

H S

H e a d i n g D e s c r i p t i o n o f p r o d u a

N o .

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

85.19 - Other Manufacture: Manufacture in

(cont'd) • in which the which the value of

value of all the

all the materials

materials used

used does not

does not exceed

exceed 30% of the

40% of the ex-

works price of ex-works price of

the product, the product

- where the value

of all the non-

originating ma­

terials used does

not exceed the

value of the

originating ma-

terials used, and

- the value of all

the transistors of

heading No.

85.41 used does

not exceed 3%

of the ex-works

price o f the

product

251

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

85.20 Magnetic tape recordcrs and Manufacture: Manufacture in

other sound recording ap- - in which the which the value of

value of all the

paratus, whether or not all the materials

materials used

incorporating a sound re­ used does not

docs not ex oecd

produ ring device exceed 30% of the

40% of the ex-

works price of ex-works price of

the product, the product

- where the value

of all the non-

originating ma­

tena! s used does

not exceed the

value of the

originating ma­

tenals used, and

- the value of all

the transistors of

heading No.

85.41 used does

not exceed 3%

of the ex-works

price of the

product

252

H S

H e d d i n g D e s c r i p t i o n o f p r o d u c t

N o .

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

85.21 Video recording or reproduc- Manufacture: Manufacture in

ing apparatus, whether or not • in which the which the value o f

incorporating a video tuner value o f all the all the materials

materials used used does not

does not exceed exceed 30% o f the

40 % of the ex- ex-works price of

works price o f the product

the product,

- where the value

of all the non-

originating ma­

terials used does

nöt exceed the

value of the

originating ma­

terials used, and

- the value of all

the transistors of

heading No.

85.41 used does

not exceed 3%

of the ex-works

price of the

product

85.22 Parts and accessories of Manufacture in

apparatus of headings Nos. which the value of

85.19 to 85.21 all the materials

used does not

exceed 40% of the

ex-works price of

the product

85.23 Prepared unrecorded media Manufacture in

for sound recording or similar which the value of

recording of other phen- all the materials

omena, other thån products of used does not

Chapter 37 exceed 40% of the

ex-works price of

the product

253

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

85.24 Records, tapes and other

rccorded media för sound or

other similarly recorded

phenomena, induding zna-

trices and masters for the

production of records, but

excluding products of

Chapter 37:

- Matrices and masters for Manufacture in

the production of records 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% of 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.

85.23 are only

used up to a

value of 5% o f

the ex-works

price of the

product

254

H S

H e a d i n g D e s c r i p t i o n o f p r o d u a

N o .

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

85.25 Transmission apparatus för Manufacture: Manufacture in

radio-telephony, radio- - in which the which:

telegraphy, radio-broadcasting value of all the - the value o f all

or television, whether or not materials used the materials

incorporating reception ap­ does not exceed used does not

paratus or sound recording or 40% of the ex- exceed 25% of

reproducing apparatus; tele­ works price of the ex-works

vision cam eras the product, price o f the

- where the value product, and

o f all the non- • the value of all

originating ma­ the transistors of

terials used does heading No.

not exceed the 85.41 used does

value of the not exceed 3%

originating ma­ of the ex-works

terials used, and price of the

- the value of all product

the transistors of

heading No.

85.41 used does

not exceed 3%

of the ex-works

price of the

product

255

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

85.26 Radar apparatus, radio Manufacture: Manufacture m

navigational aid apparatus and • in which the which:

radio remote control apparatus value of all the - the value of all

materials used the materials

does not exceed used does not

40% of the ex- exceed 25% of

works price of the ex-worlcs

the product, price o f the

• where the value product, and

of ali the • the value o f all

non-originating the transistors of

materials used heading No.

does not exceed 85.41 used does

the value of not exceed 3%

the originating of the ex-works

materials used, price of the

and product

• the value of all

the transistors of

heading No.

85.41 used does

not exceed 3%

of the ex-works

price of the

product

256

H S

H e a d m g D e s c r i p t i o n o f p r o d u c t

N o .

( 1 ) (2) O) or (4)

85.27 Reception apparatus for radio- Manufacture: Manufacture in

telephony, radio-telegraphy or - in which the which:

radio-broadcasting, whether value of all the • the value of all

or not combined, in the same materials used the materials

bousing, with sound recording does not exceed used does not

or rcproducing apparatus or a 40% of the ex- exceed 25% of

dock works price of 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 of all product

the transistors of

heading No.

85.41 used does

not exceed 3%

of the ex-worlts

price of the

product

85.28 Tdevision receivers (indud-

ing video monitors and video

projectors), whether or not

incorporadng radio-broadcast

receivers or sound or video

recording or reproducing

apparatus:

257

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

85.28

Manufacture: Manufacture in

(cont'd)

- in which the which:

value of ali the

- the value of all

materials used

the materials

does not exceed

used does not

40% of the ex-

works price of exceed 25% of

the product, the ex-works

- where the value price of the

of all the non- product, and

originating ma­ - the value of 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 of all of the ex-works

the transistors of price of the

heading No. product

85.41 used does

not exceed 3%

of the ex-works

price of the

product

85.29 Parts suitable for use solely or

principally with the apparatus

of headings Nos. 85.25 to

85.28

- Suitable för use solely or Manufacture in

principally with video which the value of

recording or reproducing all the materials

apparatus used does not

exceed 40% of the

ex-works price of

the product

258

H S

H e a d i n g D e s c r i p t i o n o f p r o d u c t

N o .

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

85.29 Other Manufacture: Manufacture in

(cont'd) • in which the which:

value of all the • the value of 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 non- - the value of all

originating ma­ the transistors of

terials used does heading No.

not exceed the 85.41 used does

value of the not exceed 3%

originating ma­ of the ex-works

terials used, and price of the

- the value of all product

the transistors of

heading No.

85.41 used does

not exceed 3%

o f the ex-works

price o f the

product

259

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

85.35 Electri cal apparatus för Manufacture: Manufacture in

and 85.36 switching or protecting - in which the which the value of

electrical circuits, or för value o f all the all the materials

måläng connections to or in materials used used does not

electrical circuits does not exceed exceed 30% of the

40% of 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.

85.38 are only

used up to a

value of 5% of

the ex-works

price o f the

product

260

H S

H e a d i n g D e s c r i p t i o n o f p r o d u c t

N o .

CD ( 2 ) (3) or (4)

85.37 Boards, panels (induding Manufacture: Manufacture in

• in which the which the value of

numeri cal control panels),

all tile materials

consoles, desks, cabinets and value o f all the

used does not

other bases, equipped with materials used

ex oecd 30% of the

two or more apparatus of does not exceed

ex-worlcs price of

heading No. 85.35 or 85.36, 40% o f the ex- the product

for electric control or the works price of

distribution o f electricity, tile product, and

including those incorporating - where, within

instruments or apparatus of the above limit,

Chapter 90, other thån the materials

switching apparatus of classified in

heading No. 85.17 heading No.

85.38 are only

used up to a

value of 5% of

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 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

the value o f 5%

of the ex-works

price o f the

product

261

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

85.42 Electronic integrated circuits Manufacture: Manufacture in

and microassemblies - in which the which the value of

value of 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

heading No.

85.41 or 85.42,

taken together,

are only used up

to a value of 5 %

of the ex-works

price of the

product

85.44 Insulated (induding 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% of the

fitted with connectors; optical ex-works price of

fibre cables, made up of 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 of

battery carbons and other all the materials

artides of graphite or other used does not

carbon, with or without exceed 40% of the

metal, o f a kind used for ex-works price of

electrical purposes the product

262

H S

H e a d i n g D e s c r i p t i o n o f p r o d u c t

N o .

( 1 ) C2) (3) or (4)

85.46 Electri ca] insulators o f any Manufacture in

material which the value of

all the materials

used does not

exceed 40% of the

ex-works price o f

the produet

85.47 Insulating fittings for Manufacture in

electri cal machines, appli- which the value of

ances or equipment, being all the materials

fittings wholly of insulating used does not

material apart from any minor exceed 40% of the

components o f meta! (for ex-works price of

example, threaded sockets) the produet

incorporated during moulding

solely for purposes of

assembly other thån insulators

of heading No. 85.46;

electrical conduit tubing and

joints therefor, of base meta!

lined with insulating material

85.48 Electrical parts of machinery Manufacture in

or apparatus, not specified or which the value of

included elsewhere in this all the materials

Chapter used does not

exceed 40% o f the

ex-works price of

the produet

86.01 Railway or tramway loco- Manufacture in

to 86.07 motives, rolling-stock and which the value of

parts thereof all the materials

used does not

exceed 40% o f the

ex-works price of

the produet

263

D e s c r i p t i o n o f p r o d u c t

( 1 ) (2) (3) or

86.08 Railway or tramway träck Manufacture: Manufacture in

fix tures and fittings; me- • in which the which the value of

chanical (including ekeho­ value of all the ali fae materials

rn echani cal) signal ling, safety materials iised used does not

or traffic control equipment does not exceed exceed 30% of the

for railways, tramways, 40% of the ex- ex-works price of

roads, inland waterways, works price o f the product

parldng facilities, port in­ the product, and

stallations or airfields; parts - where, within

of the foregoing 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

86.09 Containers (including con­ Manufacture in

tainers for the transport of which the value of

fluids) specially designed and all the materials

equipped for carriage by one used does not

or more modes o f transport exceed 40% of the

ex-works price of

the product

264

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

ex Ch. 87 Vehicles o ther thån xailway or Manufacture in

txamway rolling-stock and which the value of

parts and accessories thereof; all the materials

except for those falling under used does not

the following headings or exceed 40% of the

parts of beadings for which ex-works price of

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 ritted with Ufäng or • in which the which the value of

handling equipment, of the value of all the all the materials

type used in factories, materials used used does not

warehouses, dock areas or does not exceed exceed 30% of the

airports for short distance 40% of the ex- ex-works price of

transport of goods; tractors of works price of the product

the type used on railway the product, and

station platforms; parts of the - where, within

foregoing vehicles the above Umit,

the materials

classiried under

the same

beading as the

product are only

used up to a

value of 5% of

the ex-works

price o f the

product

265

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

87.10 Tanks and other armoured Manufacture: Manufacture in

fighting vehides, motorised, - in which the which the value of

whether or not fitted with value o f all the all the materials

weapons, and parts of such materials used used does not

vehicles does not exceed exceed 30% of the

40% o f the ex- ex-works price of

works price of theproduct

the product, aud

- 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 o f the

product

266

H S

H e a d i n g D e s c r i p t i o n o f p r o d u c t

N o .

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

87.11 Motorcycles (including mo­

peds) and eydes fitted with an

auxiliary motor, with or

without åde-cars; åde-cars:

- With reciprocating intemal

combustion piston engine

o f a cylinder capadty:

— Not exceeding 50cc Manufacture: Manufacture in

- in which the which the value o f

value of all the all the materials

materials used used does not

does not exceed exceed 20% of the

40% of the ex- ex-works price of

works price of the product

the product, and

- where the value

of all the non-

originating ma­

terials used does

not exceed the

value of the

originating ma­

terials used

— Exceeding 50cc 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 25% of the

40% of the ex- ex-works price of

works price of the product

the product, and

- where the value

o f all the non-

originating ma­

terials used does

not exceed the

value o f the

originating ma­

terials used

267

H S

H e d d i n g D e s c r i p t i o n o f p r o d u a

N o .

(») ( 2 ) (3) or (4)

87.11 - Other Manufacture: Manufacture in

(cont'd) - in which the which the value of

value of all the all the materials

materials used used does not

does not exceed exceed 30% of the

40% of the ex- ex-works price of

works price o f theproduct

the product, and

- where the value

of all the non-

originating ma­

terials used does

not exceed the

value of the

originating ma­

terials used

ex 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

268

H S

H e a d i n g D e s c r i p t i o n o f p r o d u a

N o .

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

87.15 Baby carriages and parts Manufacture: Manufacture in

thereof • in which the which the value of

value of all the all the materials

used does not

materials used

exceed 30% o f the

does not exceed

ex-works price of

40% of the ex-

the 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% of the

does not exceed

ex-works price of

40% o f the ex-

the 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 of 5%

of the ex-works

price o f the

product

269

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

0) (2) (3) or (4)

88.01 Balloons and dirigibles; Manufacture in Manufacture in

and 88.02 aircraft; spacecraft and which all the which the value of

spacecraft launch vehicles materials used are all the materials

classified in a used does not

heading other thån exceed 40% o f the

that of the product ex-works price of

the product

88.03 Pans of goods of heading Manufacture in Manufacture in

No. 88.01 or 88.02 which the value of which the value of

all the materials of all the materials

heading No. 88.03 used does not

used does not exceed 40% of the

exceed 3% of the ex-works price of

ex-works price of the product

the product

88.04 Parachutes (induding dirigible

parachutes) and rotochutes;

pans thereof and accessories

thereto:

- Rotochutes Manufacture from Manufacture in

materials of any which the value of

heading including all the materials

other materials of used does not

heading No. 88.04 exceed 40% of the

ex-works price of

the product

- Other Manufacture in Manufacture in

which the value of which the value of

all the materials of all the materials

heading No. 88.04 used does not

used does not exceed 40% of the

exceed 3% of the ex-works price of

ex-works price o f the product

the product

270

H S

H e d d i n g D i s c r e t i o n o f p r o d u c t

H o .

O) <2) (3) or (4)

88.05 Aircraft launching gear; deck- Manufacture in Manufacture in

arrestor or similar gear; which the value of which the value of

graund flying trainers; parts all the materials of all the materials

o f the foregoing articles heading No. 88.05 used does not

used does not exceed 30% of the

exceed 5% of the ex-works price of

ex-works price of 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 ali the materials

classified in a used does not

heading other thån exceed 40% o f the

that of 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

checldng, precision, medical value of 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

cessones thereof; except for 40% of the ex- ex-works price of

those falling under the works price of 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 of 5%

o f the ex-works

price of the

product

271

HS

H e a d i n g D e s c r i p t i o n o f p r o d u c t

Ho.

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

90.01 Optical fibrcs and opdcal Manufacture in

Abre bundles; optical fibre which the value of

cables other thån those of all the materials

heading No. 83.44; shetts and used does not

pia tes of polarising material; exceed 40% of the

lenses (including contact ex-works price of

lenses), prisms, minors 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, minors and Manufacture in

other optical elements, of 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 of 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 of

other all the materials

used does not

exceed 40% of 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 for value of all the all the materials

astronomical refracting tele­ materials used used does not

scopes and mountings therefor does not exceed exceed 30% of the

40% of the ex- ex-works price of

works price o f the product

the product,

272

(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 of 5%

o f the ex-works

price of the

product, and

- where the value

o f all the non-

originating ma­

terials used does

not exceed the

value of 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 igni ted exceed 30% of the

does not exceed

flashbulbs ex-works price of

40% of the ex-

the product

works price of

the product,

273

(1) P ) (3) or (4)

ex 90.06 - where, within

(cont'd) the above limit,

the materials

dassified in the

same heading as

the product are

only used up to

a value of 5 *

o f the ex-works

price o f the

product, and

- where the value

o f all the non-

originating ma­

terials used does

not exceed the

value o f the

originating ma­

terials used

274

H S

H e d d i n g D e s a i p t i o n o f p r o d u c t

N o .

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

90.07 Cinematographic cam eras and Manufacture: Manufacture in

projectors, whether or not • in which the which the value of

incorporating sound xecording value o f all the all the materials

or rtprodudng apparatus materials used used does not

does not exceed exceed 30% of the

40% o f the k - ex-works price of

works price of the produet

the produet,

- where, within

the above limit,

the materials

classiried in the

same heading as

the produet are

only used up to

a value o f 5%

of the ex-works

price o f the

produet, and

• where the value

of all the non-

ori gina ting ma­

terials used does

not exceed the

value of the

originating ma­

terials used

275

D e s c r i p t i o n c f p r o d u c t

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

90.11 Compound optical micro- Manufacture: Manufacture in

scopes, induding thosc for • in which thc which the value of

photomicrography, value o f all the all the materials

dnephotomicrography or materials used used does not

micro-projection does not exceed exceed 30% o f the

40% of the ex- ex-worlcs 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 of 3%

of the ex-works

price o f the

product, and

• where the value

of all the non-

originating 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 of

all the materials

used does not

exceed 40% of the

ex-works price of

the product

276

H S

H e d d i n g D e s c r i p t i o n o f p r o d u c t

N o .

O) ( 2 ) (3) or (4)

90.15 Survcying (induding photo- Man ufac ture in

grammetrical surveying), which the value of

hydrographic, oceanographic, all the materials

hydrological, meteorologi cal used does not

or geophysical instruments exceed 40% of the

and appliances, exduding ex-works price of

compasses; rangefinders the product

90.16 Balan ees of a sensitivity of Manufacture in

5 cg or better, with or without which the value of

weights all the materials

used does not

exceed 40% of the

ex-works price of

the product

90.17 Drawing, marking-out or Manufacture in

ma thema ti cal calculating which the value of

instruments (for example, all the materials

drafting machines, panto- used does not

graphs, protractors, drawing exceed 40% of the

sets, slide niles, disc ex-works price of

calculators); instruments for the product

measuring length, for use in

the hand (for example,

measuring röds and tapes,

micrometers, callipers), not

specified or induded

elsewhere in this Chapter

90.18 Instruments and appliances

used in medical, surgical,

dental or veterinary Sciences,

induding scintigTaphic ap-

paratus, other electro-medical

apparatus and sight-testing

instruments:

277

D e s c r i p t i o n o f p r o d u c t

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

90.18 Den ti sts' chaire incorporat- Manufacture from Manufacture in

(cont'd) ing dental appliances or

materials of any which the value of

dentists' spittoons h cad ing, including all the materials

other materials of used does not

heading No. 90.18 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 25% of the

40% of 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 of 5%

of the ex-works

price of the

product

90.19 Mechano-therapy appliances; Manufacture: Manufacture in

massage apparatus; psycho- - in which the which the value of

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% of the

therapy, artificiel respiration 40% of the ex- ex-works price of

or other theiapeutic respira­ works price of the product

tion apparatus the product, and

278

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

90.19 - wherc, within

(cont'd) the above limit,

the materials

classified in the

tame beading as

the product are

only used up to

a value o f 3%

of 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 ha ving value of all the all the materials

neither mechanical parts nor materials used used does not

replaceable filters does not exceed exceed 23% o f the

40% of 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 of 3%

o f the ex-works

price of the

product

90.24 Machines and appliances for Manufacture in

testing the hardness, ttrength, which the value of

compressibility, elasticity or all the materials

other mechanical prpperties of used does not

materials (for example, exceed 40% o f the

metals, wood, textiles, paper, ex-works price of

plastics) the product

279

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

90.25 Hydrometer; and similar Manufacture in

floa ting instruments, thermo- which the value of

meters, pyro meters, baro­ all the materials

meters, hygrometer; and used does not

psychrometers, recording or exceed 40% o f the

not, and any combination of ex-works price of

these instruments the product

90.26 Instruments and apparatus for Manufacture in

measuring or checldng the which the value of

flow, level, pressure or other all the materials

variables of liquids or gåses used does not

(för 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

(for example, polarimeters, all the materials

refractometers, spectrometers, used does not

gas or smoke analysis exceed 40% of the

apparatus); instruments and ex-works price of

apparatus for measuring or the product

checldng viscosity, porosity,

expansion, surface ten sion or

the like; instruments and

apparatus for measuring or

checldng quanddes of heat,

tound or light (including

exposure meters); micro-

tomes

280

H S

H e a d i n g D e s c r i p t i o n o f p r o d u c t

N o .

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

90.28 Gas, liquid or electricity

supply or production meters,

including calibrating meters

therefor:

- Parts and accesso ries 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% of the ex- ex-works price of

works price of the product

the product, and

- where the value

of all the non-

originating ma­

terials used does

not exceed the

value of 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% of the

of heading No. 90.14 or ex-works price of

90.15; stroboscopes the product

281

Cl) (2) (3) or (4)

90.30 Oscilloscopes, spectrum ana­ Manufacture in

lysers and other instruments which the value of

and apparatus for measuring all the materials

or checking electri cal used does not

quantities, exduding meters exceed 40% of the

o f heading No. 90.28; ex-works price of

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 of

machines, not specified or all the materials

included elsewhere in this used does not

Chapter; profile projectors exceed 40% of the

ex-works price of

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% of 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 of exceed 40% o f the

Chapter 90 ex-works price of

the product

282

H S

H e d d i n g D e s c r i p t i o n o f p r o d u c t

H o .

CD (2) ( ? ) or (4)

ex Ch. 91 Clocks and watches and parts Manufacture in

thereof; except for those which the value of

falling under the following all the materials

heading s for which the niles used does not

are set out below: exceed 40% of the

91.05, 91.09 to 91.13 ex-works price of

the product

91.05 Other elocks Manufacture: Manufacture in

• in which the which the value of

value of all the all the materials

used does not

materials used

exceed 30% of the

does not exceed

ex-works price of

40% of the ex-

the product

works price of

the product, and

- where the value

of all the non-

originating ma­

terials used does

not exceed the

value of the

originating ma­

terials used

283

H S

H e d d i n g D e s c r i p t i o n o f p r o d u c t

N o .

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

91.09 Clock movements, complete Manufacture: Manufacture in

and assembled - in which the which the value of

value of all the all the materials

materials used used does not

does not exceed exceed 30% of the

40% of the ex- ex-works price of

works price of the product

the product, and

- where the value

of all the non-

originating ma­

terials used does

not exceed the

value of 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 of all the

sets); incomplete watch or used does not

materials used

clock movements, assembled; exceed 30% of the

does not exceed

rough watch or clock ex-works price of

40% of the ex-

movements 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 of 5% of

the ex-works

price of the

product

284

(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 of all the

used does not

materials used

exceed 30% o f the

does not exceed

ex-works price of

40% o f the ex- the 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 of 5%

of the ex-works

price of the

product

285

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

91.12 Clock cases and cases of a Manufacture: Manufacture in

similar type för o ther goods which the value of

- in which the

of 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% of the ex-

the 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 of 5%

of the ex-works

price of the

product

91.13 Watch straps, watch bands

and watch bracelets, and parts

thereof:

Of base metal, whether or Manufacture in

not plated, or clad with which the value of

precious metal all the materials

used does not

exceed 40% of the

ex-works price o f

the product

Other Manufacture in

which the value of

all the materials

used does not

exceed 30% of the

ex-works price of

the product

286

H S

H e a d i n g D e s c r i p t i o n q f p r o d u a

N o .

(1) (2) (3)

Ch. 92 Musical instruments; parts and Manufacture in which the value of

accessories of stich articles all the materials used does not

exceed 40% o f the ex-works price

o f 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% of the ex-works price

o f the product

ex 94.01 Base metal fumiture, incorporating Manufacture in which all the

and unstuffed cotton cloth of a weight materials used are classified in a

ex 94.03 of 300 g/m2 or less heading o ther 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 fättings Manufacture in which the value of

including searchlights and spot- all the materials used does not

lights and parts thereof, not exceed 50% of the ex-works price

elsewhere specified or induded; of the product

illuminated signs, illuminated

name-plates and the like, having a

permanently fix ed 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% of the ex-works price

o f the product

287

D e s c r i p t i o n o f p r o d u c t

(1) (2) (3)

95.03 Other toys; reduced-size ("scale") Manufacture in which:

models and similar recreational - ali the materials used are

models, worldng or not; puzzles of classified in a heading other thån

all kinds that of the product, and

- the value of all the materials

used does not exceed 50% of the

ex-worlcs price of the product

ex 95.06 Artides and equipment for general Manufacture from materials not

physical exerdse, gymnastics, classified in the same heading as the

athletics, other sports (exduding product. However, roughly shaped

table-tennis) or outdoor games, not blocks for making golf clubs heads

specified or induded elsewhere in may be used and the other materials

this Chapter; swimming pools and classified in the same heading may

paddling pools al so be used provided their value

does not exceed 5% of the ex-works

price of the product

95.07 Fishing röds, fish-hooks and other Manufacture in which all the

line fishing tackle; fish landäng materials used are classified in a

nets, butterfly nets and similar nets; heading other thån that of 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% of the ex-works

price of the product

ex 96.01 Artides of animal, vegetable or Manufacture from "worked"

and mineral carving materials carving materials of the same

ex 96.02 heading

ex 96.03 Brooms and brushes (except for Manufacture in which the value of

be soms and the like and brushes all the materials used does not

made from marten or squirrel hair), exceed 50% of the ex-works price

hand-operated mechanical floor of the product

sweepers, not motorised, paint pads

and rollers, squeegees and mops

288

H S

H e a d i n g D e s c r i p t i o n o f p r o d u a

N o .

0 ) (2) (3)

96.05 Travel tets for personal toilet, Bach item in the set must satisfy the

se wing or shoe or clothes deaning jule, 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 of the set

96.06 Buttons, press-fastemers, snap- Manufacture in which:

fasteners and press-studs, hutton - all the materials used are

moulds and other pans of these classified in a heading other thån

articles; hutton blanks that of the product, and

• the value of 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 of 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 al so be used provided

caps and clips) of the foregoing their value does not exceed 5% of

articles, other thån those of heading the ex-works price o f the product

No. 96.09

96.12 Typewriter or similar ribbons, Manufacture in which:

inlfiari 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 of all the materials

without boxes used does not exceed 50% of the

ex-works price of the product

96.13 Cigarette lighters and other lighters,

whether or not mechanical or

electrical, and parts thereof other

thån flints and wicks:

289

H S W o r l d n g o r p r o c e s s i n g c a r r i e d o u t o n

H e a d i n g D e s c r i p t i o n o f p r o d u c t n o n - o r i g i n a r i n g m a t e r i a l s t h a l c o n f e r s

N o . o r i g i r u u i n g s t a n i s

0 ) (2) (3)

96.13 - Lighters with piezo-igniter Manufacture in which the value of

(cont'd) ali the materials o f heading No.

96.13 used does not exceed 30% of

the ex-works price of the product

Other Manufacture in which the value of

all the materials of heading No.

96.13 used does not exceed 3% of

the ex-works price of the product

ex 96.14 Smoking pipes and pipe bowls Manufacture from roughly shaped

blocks

290

A N NEX XXX TO PROTOCOL B

m o v t m e v t a x n n c x n

L Expertar (K i m . Ml ilt ■. t e n n ) EUR. I No. A 800.000

tm atea mria! te fm n » 'itli tea lia

t CartiScau m ai k prtfwatltl te li tena» 2. C arita» (K i m , Mi i l l a , a a i ) ) (Osdttel) Ud

(faten apprvprfeu »»tama. r « l af »Mete» ar miena)

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291

U . R X Q U Z S T P O R V X J U n C A T J O K , k a 1 4 . K L 5 V L T O F V X 3 U 7 1 C A T 1 0 N

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APPLICATION POR A WOYXMTNT CERTTTICATE

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294

Dedaration referred to in paragraph l(b) and l(c) of Artide 8

I the undersigned exporter of the goods covered by this document declare that

except where otherwise indi ca ted1 the goods meet the conditions required to obtain

originating status in preferential trade with

and that the country of origin of the goods is

2.S

(Place and date)

(Signature)

(The signature must be followed by the name

of the signatory in dear script)

* When an tnvoia abo induda products aor originoring b Austria, Bulgaria, Finland, letland. Norway, Sweden, or Swiaerland du esponer must dearly Indieau them. 2 Austria, Bulgaria, Finland, letland, Norway, Sweden, ar Swiaerland. 1 U tfinna ean bt made to t tpeqfic eohann e f du tavola in whid> du country <f origin o f eoch produet b onsered.

296

SÖ 1993:79

Italian:,

lo sottoscritto, esportatore delle merci contemplate nel

presente documento, dichiaro che, saivo lndicazione

contraria, le nerci rispondono alle condizione fissate per

ottenere il carattere originario negli scambi preferenziali

N orvegian:

Undertegnede eksporter av de i dette dokument omfattede

varer erklerer at varene, med mindre annet er angitt,

oppfyller betingelsene for & oppnä opprinnelsestatus i

Swedish:

Undertecknad exportör av de varor som omfattas av detta

dokument försäkrar att varorna, om inte annat markerats,

uppfyller villkoren för att anses som ursprungsvaror i den

297

Special stamp ref ernå to In subparazraph 4 (b ) e f Artide 1 3 1

EUR. 1

40

C) Inltioh or eoct e f armt e f tht exportlng Stalt

<*) Suek information a t it o tc tu o ry for tht Uentification e f tht appreni experter

298

The amounts, referred to in paragraph 4 o f Artide 8 o f Protocol B,

equivalent to a unit o f account in the currendes o f the States Parties to this

Agreement are the following:

Austrian Schilling 14.4794

Bulgarian Leva 18.69

Finnish Maricka 4.88483

Icelandic Krona 74.8336

Norwegian Krone 7.98528

Swedish Krona 7.59059

Swiss Franc 1.70478

The value limits referred to in Article 8, paragraphs l(c) and 2 fa ) and (b), eif Protocol B, expressed in the national currendes o f the EFTA countries and Bulgaria are therefore the following:

small travellers' invoice padcages personal declaration luggage limit (365 i l o .) (1,025 u. a.) (5J10 u-a.)

Austrian Schilling 6,000 15,000 74,000 Bulgarian Leva 6,800 19,000 96,000 Finnish Maricka 1,800 5,000 25,000 Icelandic Krona 27JOO 76,700 382,400 Norwegian Krone 2,900 8,200 40.800 Swedish Krona 3,000 8,000 39.000 Swiss Franc 650 1,800 8,800

299

R örande definitionen av begreppet ”ursprungsvaror” och form erna för ad ­ m inistrativt sam arbete

Avdelning 1

Definition av begreppet ” ursprungsvaror” A rtik el 1

För tilläm pning av detta avtal skall, med förbehåll för bestäm m elserna i arti­ kel 2, följande varor anses ha ursprung i ett avtalsslutande land: a) varor som är helt fram ställda i d etta land i den m ening som avses i artikel 4; b) varor som är fram ställda i d etta land m ed användande av m aterial som inte är helt fram ställda där, under förutsättning att: i) sådana m aterial har undergått tillräcklig bearbetning eller be­ handling i detta land i den m ening som avses i artikel 5, eller att ii) sådana material har ursprung i något av de andra avtalsslutande länderna i den mening som avses i d etta protokoll.

A rtik el 2 1. U tan hinder av bestäm m elserna i artikel 1 punkt 1 b) ii) skall varor, som har ursprung i något land som är part i d etta avtal i den m ening som avses i d etta protokoll, och som exporteras från ett avtalsslutande land till ett annat i oförändrat skick eller efter att i exportlandet ha undergått endast sådan bearbetning eller behandling som avses i artikel 5 punkt 5, behålla sitt ur­ sprung.

2. I de fall när vid tilläm pning av punkt 1 har använts varor med ursprung i två eller flera av de avtalsslutande länderna och varorna har undergått en­ dast sådan bearbetning eller behandling i exportlandet som avses i artikel 5 punkt 5, bestäm s ursprunget av den vara som har det högsta tullvärdet eller, om d etta inte är känt och inte kan fastställas, av den vara som har det högsta, tidigaste fastställbara pris som betalats för varorna i det landet.

A rtik e l 3 (D etta protokoll innehåller inte någon artikel 3.)

A rtik el 4 Som ”helt fram ställda” i avtalsslutande land enligt artikel 1 punkt a) skall anses a) mineraliska produkter som utvunnits ur dess jo rd eller havsbotten; b) vegetabiliska produkter som skördats där; c) levande djur, som fötts och uppfötts där; d) p rodukter som erhållits från levande djur, som uppfötts där;

300

e) p rodukter från ja k t och fiske som utövats där; f) p rodukter från havsfiske och andra pro d u k ter som häm tats ur havet av dess fartyg; g) p rodukter som fram ställts om bord på dess ”flytande fabriker” ute­ slutande av varor som avses under f); h) brukade artiklar, som tillvaratagits d är och som endast kan användas för återvinning av råvaror, i fråga om begagnade däck enligt an­ märkning 5 a) i bilaga 1 till d etta protokoll; i) avfall som uppkom m it vid tillverkningsprocesser som ägt rum där; j) varor som fram ställts där uteslutande av produkter som avses under a ) - i ) .

A rtik el 5 1. U ttrycken ”k apitel” och ”tulltaxenum m er” i d etta protokoll skall avse de kapitel och tulltaxenum m er (med fyrställig sifferkod), som används i den no­ m enklatur som ”system et för harm oniserad varubeskrivning och kodifiering” utgör, i det följande benäm nd det harm oniserade systemet eller HS. U ttrycket ”klassificeras” skall avse klassificeringen av en vara eller ett m a­ terial enligt ett visst tulltaxenum m er. 2. Vid tilläm pning av artikel 1 skall, med iakttagande av föreskrifterna före­ skrifterna i punkterna 3, 4 och 5 nedan, icke-ursprungsm aterial anses ha ge­ nom gått tillräcklig bearbetning eller behandling om den fram ställda varan klassificeras enligt ett annat tulltaxenum m er än de icke-ursprungsm aterial som använts vid fram ställningen. 3. För vara som upptagits i kolum nerna 1 och 2 i listan i bilaga II till detta protokoll skall, istället för regeln i punkt 2, de villkor uppfyllas som anges i kolum n 3 för den berörda varan. 4. För varorna enligt kapitlen 8 4 -9 1 får exportören, som alternativ till att de villkor sorn anges i kolum n 3 uppfylls, välja att i stället tilläm pa de villkor som anges i kolumn 4. 5. Vid tilläm pning av bestäm m elserna i artikel 1 punkt b) i) skall följande bearbetning eller behandling alltid anses otillräcklig för att ge ursprungskaraktär, oavsett om den m edför ändring av tulltaxenum m er: a) behandling med syfte att säkerställa att varorna bevaras i gott skick under transport eller lagring (luftning, utspridning, torkning, kyl­ ning, inläggning i saltvatten, i svavelsyrlighetsvatten eller i andra konserverande vattenlösningar, avlägsnande av skadade delar och liknande åtgärder); b) enkel behandling bestående i avlägsnande av dam m , siktning eller sållning, klassificering, sortering (inklusive sam m anföring av artik­ lar till satser), tvättning, m ålning eller delning; c) i) om packning, uppdelning eller sam m anföring av kollin; ii) förpackning på flaskor, i säckar, fodral eller askar, uppsättning på kartor m .m . samt alla andra enkla förpackningsåtgärder; d) anbringande av m ärken, etik etter eiler liknande särskiljande be-