Council Regulation (EEC) No 3321/80 of 16 December 1980 applying generalized tariff preferences for 1981 in respect of certain agricultural products originating in developing countries

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( 1 ) OJ No L 141 , 12 . 6 . 1969 , p . 1 .

( 2 ) OJ No C 298 , 17 . 11 . 1980 , p . 170 .

( 3 ) Opinion delivered on 15 December 1980 ( not yet published in the Official Journal ) .

( 4 ) OJ No C 331 , 17 . 12 . 1980 , p . 11 .

( 5 ) OJ No L 148 , 28 . 6 . 1968 , p . 1 .

COUNCIL REGULATION ( EEC ) No 3321/80

of 16 December 1980

applying generalized tariff preferences for 1981 in respect of certain agricultural products originating in developing countries

THE COUNCIL OF THE EUROPEAN COMMUNITIES ,

Having regard to the Treaty establishing the European Economic Community , and in particular , Article 43 thereof ,

Having regard to Council Regulation ( EEC ) No 1059/69 of 28 May 1969 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products ( 1 ) , and in particular Article 12 thereof ,

Having regard to the proposal from the Commission ( 2 ) ,

Having regard to the opinion of the European Parliament ( 3 ) ,

Having regard to the opinion of the Economic and Social Committee ( 4 ) ,

Whereas , within the context of UNCTAD , the European Economic Community offered to grant tariff preferences on certain processed agricultural products of Chapters 1 to 24 of the Common Customs Tariff which originate in developing countries ; whereas the preferential treatment proposed in that offer consists , in respect of certain goods which are subject to the trade arrangements laid down in Regulation ( EEC ) No 1059/69 , of a reduction in the fixed component of the charge applicable to such goods by virtue of that Regulation , and , in respect of products which are subject to the single customs duty , of a reduction in such duty ; whereas preferential imports of the products concerned should be effected without quantitative restrictions ;

Whereas the positive role played by this system in improving access for developing countries to the markets of the preference-giving countries was recognized at the ninth session of the UNCTAD Special Committee on Preferences ; whereas it was there agreed that the objectives of the generalized preferences scheme would not be fully achieved by the end of 1980 , that consequently it should be prolonged beyond the initial period and that an overall review of the system should take place in 1990 ;

Whereas it is desirable therefore that the Community continue to apply generalized tariff preferences , in the context of the conclusions reached in UNCTAD and in accordance with the intentions expressed in the said Committee in particular by all the preference-giving countries ;

Whereas the temporary and non-binding nature of the system means that the offer may be withdrawn wholly or in part at a later stage , thus maintaining the possibility of remedying any unfavourable situations which might arise , including in the African , Caribbean and Pacific States ( ACP States ) following the implementation of the system ;

Whereas experience in the initial period shows that the Community scheme has to an appreciable extent achieved its intended objectives ; whereas it is therefore appropriate to maintain its fundamental features , namely a reduction in customs duties without any restriction in the quantities imported for certain agricultural products listed in Annex A , and a reduction in customs duties within the limits of Community tariff quotas in the case of tobacco , cocoa , butter , soluble coffee and preserved pineapples ;

Whereas , subject to the above conditions , each of these Community tariff quotas or ceilings generally corresponds to the maximum amount applicable in 1980 to each of the products in question , increased by a flat-rate amount of 2 % to take account of Greece's application of the Community preference system ;

Whereas , on 1 January 1981 , the Hellenic Republic will apply the Community generalized preferences system in accordance with Article 117 of the Act of Accession of 1979 ;

Whereas the rates of conversion into national currency of the preferential amounts expressed in European units of account are the rates provided for in the Common Customs Tariff ;

Whereas in the multilateral trade negotiations , in accordance with paragraph 6 of the Tokyo Declaration , the Community reaffirmed that special treatment should , whenever possible , be granted to the least-developed among the developing countries ; whereas , therefore , the agricultural products , listed in Annex A , originating in the least-developed developing countries appearing on the list annexed to this Regulation should be totally exempt from customs duties ;

Whereas it is necessary to ensure equal and continuous access for all Community importers to the Community tariff quotas and the uninterrupted application of the rate laid down for such quotas to all imports of the products concerned into all Member States until the quotas are used up ; whereas the Community nature of the quotas can be respected by apportioning the Community tariff quotas among the Member States ; whereas , moreover , to this end and in the context of the utilization system , the actual charges against the quotas may relate only to products which have been entered for free circulation and which are accompanied by a certificate of origin ;

Whereas , to take account of future import trends in the various Member States in respect of the tariff quotas and to mitigate any inadequancy in the fixed-scale apportionment , the quotas should be divided into two tranches , the first being apportioned among the Member States and the second held as a reserve to cover subsequently the requirements of Member States which have exhausted their initial shares ; whereas , moreover , the reserve constituted as described tends to avoid making the system of utilization of the quotas excessively rigid , to the detriment of each of the developing countries concerned , and will contribute to achieving the aim already mentioned of improving the generalized preferences system ;

Whereas Member States may exhaust their initial shares of the tariff quotas at different rates ; whereas to avoid disruption of supplies on this account it should be provided that any Member State which has almost used up one of its initial shares should draw an additional share from the corresponding reserve ; whereas this must be done by each Member State as and when each of its additional shares is almost entirely used up and repeated as many times as each of the reserves allows ; whereas each of these initial and additional shares must be available for use until the end of the quota period ;

Whereas if , at a specified date in the quota period , a considerable balance remains in one of the initial shares of one or other Member State , it is essential that that Member State return a portion of it to the corresponding reserve in order to prevent a part of the Community quota from remaining unused in one Member State when it could be used in others ;

Whereas in the case of the Community tariff ceiling for tobacco other than Virginia type the objective pursued may be attained by applying a method of administration based on the charging , at Community level , against the abovementioned ceiling , of imports of the product concerned as and when that product is entered for free circulation and is accompanied by a certificate of origin ; whereas this method of administration must make provision for the reintroduction of the levying of customs duties in their entirety as soon as the said ceiling is reached at Community level ;

Whereas such methods of administration call for close and particularly rapid cooperation between the Member States and the Commission , which must , in particular , be able to observe the extent to which charges are made against the tariff quotas and ceiling and inform Member States thereof ; whereas such cooperation should be particularly close in view of the need for the Commission to be able to take appropriate measures to reintroduce the levying of customs duties in their entirety when the ceiling is reached ;

Whereas , since the Kingdom of Belgium , the Kingdom of the Netherlands and the Grand Duchy of Luxembourg are united within and jointly represented by the Benelux Economic Union , any measure concerning the administration of the shares allocated to that economic union may be carried out by any one of its members ;

Whereas it is expedient that the Community should authorize the importation of the products referred to in Annex A originating in the countries and territories listed in Annex B , subject to the customs duties given in respect of each of them , without quantitative restrictions ; whereas the benefit of such preferential terms should be reserved for products originating in the countries and territories under consideration , the concept of " originating products " being determined in accordance with the procedure laid down in Article 14 of Council Regulation ( EEC ) No 802/68 of 27 June 1968 on the common definition of the concept of the origin of goods ( 5 ) ,

HAS ADOPTED THIS REGULATION :

SECTION I

PRODUCTS OF CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF IMPORTED WITHOUT QUANTITATIVE RESTRICTIONS

Article 1

1 . From 1 January to 31 December 1981 , Community imports of the products listed in Annex A shall benefit from the the customs duties specified for each product .

Imports into Greece of the products referred to above shall be subject to the customs duties established in accordance with Article 117 of the Act of Accession of 1979 .

2 . The treatment provided for in paragraph 1 shall be enjoyed solely by products originating in the countries and territories listed in Annex B .

For the purposes of the application of this section , the concept of originating products shall be determined in accordance with the procedure laid down in Article 14 of Regulation ( EEC ) No 802/68 .

3 . The products listed in Annex A originating in the countries listed in Annex C shall be imported into the Community free of customs duties .

Tequila falling within subheading 22.09 C V ex a ) of the Common Customs Tariff shall qualify for the preferential system subject to the production of a certificate of authenticity appearing in the certificate of origin and drawn up according to the procedure referred to in the second subparagraph of paragraph 2 .

Article 2

1 . Every three months , the Member States shall forward to the Statistical Office of the European Communities the information relating to imports under this Regulation , in accordance with the provisions of the nomenclature of goods for external trade statistics of the Community and statistics of trade between Member States ( NIMEXE ) .

2 . However , in the case of products in section III subject to quotas , the Member States shall , by the 11th day of each month at the latest , forward the list of charges effected during the previous month .

At the Commission's request , when the level of 75 % of the ceiling is reached , the Member States shall forward the lists of charges to the Commission every 10 days ; these lists shall be forwarded within five days from the end of each 10-day period .

SECTION II

CEILING FOR RAW OR UNMANUFACTURED TOBACCOS , OTHER THAN VIRGINIA TYPE

Article 3

1 . From 1 January to 31 December 1981 , Common Customs Tariff duties relating to raw or unmanufactured tobacco , other than Virginia type , falling within subheadings 24.01 ex A and ex B of the Common Customs Tariff shall be suspended at 7 % with a minimum charge of 33 European units of account per 100 kilograms net weight and a maximum charge of 45 European units of account per 100 kilograms net weight .

Imports into Greece of the products referred to above shall be subject to the customs duty established in accordance with Article 117 of the Act of Accession of 1979 .

As part of the Community ceiling referred to in paragraph 4 , Common Customs Tariff duties on imports originating in the developing countries listed in Annex C shall be totally suspended .

2 . This tariff suspension shall apply solely to products originating in the countries and territories listed in Annex B , with the exception of China .

3 . Those imports which enjoy exemption from customs duties under other preferential tariff arrangements granted by the Community may not be charged against the ceiling referred to in paragraph 4 .

For the purposes of the application of this section , the concept of originating products shall be determined in accordance with the procedure laid down in Article 14 of Regulation ( EEC ) No 802/68 .

4 . Subject to Articles 4 and 5 , this suspension shall be granted for the tobaccos in question up to a Community ceiling of 2 550 tonnes .

Article 4

As soon as the ceiling laid down in Article 3 ( 4 ) for Community imports of products originating in all of the countries and territories referred to in Article 3 ( 2 ) is reached at Community level , the levying of customs duties on imports of the tobaccos from all the countries and territories listed in Annex B may at any time be reintroduced until the end of the period referred to in Article 3 ( 1 ) .

Article 5

1 . Imports of the products in question shall be charged against the Community ceiling as and when the tobaccos in question are entered for free circulation and are accompanied by a certificate of origin pursuant to the rules laid down in Article 3 ( 3 ) .

2 . Goods may be charged against the ceiling only if the certificate of origin referred to in paragraph 1 is submitted before the date on which the levying of duties is reintroduced .

3 . The extent to which the ceiling has been used up shall be determined at Community level on the basis of the imports charged in accordance with paragraphs 1 and 2 .

Article 6

1 . The Commission , in close cooperation with the Member States , shall take all necessary measures to ensure that the above provisions are applied .

2 . The Commission shall issue a Regulation to reintroduce the levying of customs duties in respect of all the countries and territories referred to in Article 3 ( 2 ) in accordance with Article 4 .

Article 7

At the Commission's request , and in any case at least monthly , the Member States shall inform the Commission of imports of the products in question charged against the Community ceiling laid down in Article 3 ( 4 ) . This information shall show both the value , expressed in European units of account , and the quantity expressed in tonnes .

SECTION III

COMMUNITY TARIFF QUOTAS

A . Raw or unmanufactured Virginia type tobaccos

Article 8

1 . From 1 January to 31 December 1981 , a Community tariff quota of 61 200 tonnes shall be opened in the Community for imports of raw or unmanufactured Virginia type tobaccos falling within subheadings 24.01 ex A and ex B of the Common Customs Tariff . Within this tariff quota the customs duty shall be suspended af 7 % with a minimum charge of 13 European units of account per 100 kilograms net weight and a maximum charge of 45 European units of account per 100 kilograms net weight .

Imports into Greece of the products referred to above shall be subject to the customs duties established in accordance with Article 117 of the Act of Accession of 1979 .

In the context of this tariff quota , the customs duty on imports originating in the countries listed in Annex C shall be totally suspended .

2 . This tariff quota shall apply solely to products originating in the countries and territories listed in Annex B , with the exception of China . Those imports which enjoy exemption from customs duties under other preferential tariff arrangements granted by the Community may not be charged against this tariff quota .

For the purposes of the application of this section , the concept of " originating products " shall be determined in accordance with the procedure laid down in Article 14 of Regulation ( EEC ) No 802/68 .

Entry under this tariff quota shall be subject to the production of a certificate of authenticity appearing in the certificate of origin and made out in accordance with the procedure referred to in the secord subparagraph .

Article 9

1 . A first tranche of 59 960 tonnes shall be apportioned among the Member States . The shares for each member which , subject to Article 11 , shall be valid until 31 December 1981 , shall be as follows :

( tonnes )

Germany 10 315

Benelux 5 586

France 980

Italy 3 920

Denmark 1 862

Ireland 1 935

United Kingdom 34 202

Greece 1 160

2 . The second tranche of 1 240 tonnes shall constitute the reserve .

Article 10

1 . Where a Member State has used 90 % or more of its initial share as fixed in Article 9 ( 1 ) , or of that share minus any portion returned to the reserve pursuant to Article 12 , it shall forthwith , by notifying the Commission , draw a second share , to the extent that the reserve so permits , equal to 10 % of its initial share rounded up , should the occasion arise , to the nearest unit .

2 . Where a Member State , after exhausting its initial share , has used 90 % or more of the second share drawn by it , that Member State shall forthwith , under the conditions laid down in paragraph 1 , draw a third share , equal to 5 % of its initial share rounded up , should the occasion arise , to the nearest unit .

3 . Where a Member State , after exhausting its second share , has used 90 % or more of the third share drawn by it , that Member State shall , under the same conditions , draw a fourth share equal to the third . This process shall continue until the reserve has been exhausted .

4 . By way of derogation from paragraphs 1 , 2 and 3 , a Member State may draw shares lower than those specified therein if there are grounds for believing that the latter may not be used in full . Any Member State applying this paragraph shall inform the Commission of its grounds for so doing .

5 . Any Member State may limit the sum total of its additional shares to 40 % of its initial share , informing the Commission that it is so doing .

Article 11

Additional shares drawn pursuant to Article 10 shall be valid until 31 December 1981 .

Article 12

A Member State which , on 25 October 1981 , has not exhausted its initial share shall , not later than 7 November 1981 , return to the reserve any unused portion in excess of 15 % of the initial amount . It may return a greater portion if there are grounds for believing that such portion may not be used in full .

Member States shall , not later than 7 November 1981 , notify the Commission of the total quantities of the products in question imported up to and including 25 October 1981 and charged against the Community quota and of any portion of their initial share returned to the reserve .

B . Cocoa butter and soluble coffee

Article 13

1 . From 1 January to 31 December 1981 , Community tariff quotas shall be opened within the Community for imports of the products listed below and under the conditions stated below :

* * Volume

CCT heading No * Description * * Rate of duty

* * ( tonnes )

18.04 * Cocoa butter , including cocoa fat or oil * 22 000 * 8 % ( 1 )

21.02 * Extracts , essences or concentrates , of coffee ,

* tea or maté and preparations with a basis of

* those extracts , essences or concentrates ;

* roasted chicory and other roasted coffee sub -

* stitutes and extracts , essences and concentrates

* thereof :

* ex A . Extracts , essences or concentrates of

* coffee and preparations with a basis of

* those extracts , essences or concentrates :

* _ Extracts of coffee or " soluble coffee "

* obtained by a water method of

* extraction from roasted coffee , put

* up in powder form , granulated , in

* grains , in tablets or in a similar solid

* * 19 100 * 9 % ( 1 )

* form

( 1 ) For the countries listed in Annex C , customs duties shall be totally suspended .

Imports into Greece of the products referred to above shall be subject to the customs duties established in accordance with Article 117 of the Act of Accession of 1979 .

2 . These tariff quotas shall apply solely to products originating in the countries and territories listed in Annex B , with the exception of China in respect of products falling within subheading 21.02 ex A . Those imports which enjoy exemption from customs duties under other preferential tariff arrangements granted by the Community may not be charged against these tariff quotas .

For the purposes of the application of this section , the concept of " originating products " shall be determined in accordance with the procedure laid down in Article 14 of Regulation ( EEC ) No 802/68 .

3 . After the quotas opened under this Regulation have been used up , Common Customs Tariff duties on imports of the products in question originating in the countries listed in Annex C shall continue to be totally suspended .

Article 14

1 . A first tranche of 19 485 tonnes for cocoa butter and of 17 190 tonnes for soluble coffee of the Community tariff quotas referred to in Article 13 shall be apportioned among the Member States as follows :

( tonnes )

* Cocoa butter * Soluble coffee

Germany * 720 * 810

Benelux * 10 935 * 1 395

France * 90 * 225

Italy * 45 * 45

Denmark * 45 * 45

Ireland * 45 * 45

United Kingdom * 7 560 * 14 310

Greece * 45 * 315

2 . The second tranche of 2 515 tonnes for cocoa butter and 1 910 tonnes for soluble coffee shall constitute the reserve .

Article 15

1 . Where a Member State has used 90 % or more of one of the initial shares as fixed in Article 14 ( 1 ) , or of that share minus any portion returned to the reserve pursuant to Article 17 , it shall forthwith , by notifying the Commission , draw a second share , to the extent that the reserve so permits , equal to 10 % of the initial share rounded up , should the occasion arise , to the nearest unit .

2 . Where a Member State , after exhausting one of the initial shares , has used 90 % or more of the second share drawn by it , that Member State shall forthwith , under the conditions laid down in paragraph 1 , draw a third share , equal to 5 % of the initial share rounded up , should the occasion arise , to the nearest unit .

3 . Where a Member State , after exhausting its second share , has used 90 % or more of the third share drawn by it , that Member State shall , under the same conditions , draw a fourth share equal to the third . This process shall continue until the reserve has been exhausted .

4 . By way of derogation from paragraphs 1 , 2 and 3 , a Member State may draw shares lower than those specified therein if there are grounds for believing that the latter may not be used in full . Any Member State applying this paragraph shall inform the Commission of its grounds for so doing .

5 . Any Member State may limit the sum total of its additional shares to 40 % of the initial share , informing the Commission that it is so doing .

Article 16

Additional shares drawn pursuant to Article 15 shall be valid until 31 December 1981 .

Article 17

A Member State which on 15 September 1981 has not exhausted its initial shares shall , not later than 1 October 1981 , return to the reserve any unused portion in excess of 20 % of the initial amount . It may return a greater portion if there are grounds for believing that such portion may not be used in full .

The Member States shall , not later than 1 October 1981 , notify the Commission of the total quantities of the products in question imported up to 15 September 1981 and charged against the Community quotas and of any portion of their initial shares returned to the reserve .

C . Preserved pineapples , other than in slices , half slices or spirals

Article 18

1 . From 1 January to 31 December 1981 , a Community tariff quota of 45 900 tonnes shall be opened by the Community for imports of preserved pineapples , other than in slices , half slices or spirals , falling within the following subheadings of the Common Customs Tariff : ex 20.06 B II a ) 5 , ex 20.06 B II b ) 5 , ex 20.06 B II c ) 1 dd ) and ex 20.06 B II e ) 2 bb ) . Within this tariff quota the customs duty shall be suspended at 12 % , increased by the levy on sugar where the sugar content exceeds 17 % by weight in the case of products falling within subheading ex 20.06 B II a ) 5 aa ) , and 19 % by weight in the case of products falling within subheading ex 20.06 B II b ) 5 aa ) .

Imports into Greece of the products referred to above shall be subject to the customs duties established in accordance with Article 17 of the Act of Accession of 1979 .

The customs duty on imports originating in the developing countries listed in Annex C shall be totally suspended in the context of this tariff quota .

2 . This tariff quota shall apply solely to products originating in the countries and territories listed in Annex B , with the exception of China . Those imports which enjoy exemption from customs duties under other preferential tariff arrangements granted by the Community may not be charged against this quota .

For the purposes of the application of this section , the concept of " originating products " shall be determined in accordance with the procedure laid down in Article 14 of Regulation ( EEC ) No 802/68 .

Article 19

1 . A first tranche of 31 900 tonnes shall be apportioned among the Member States . The shares for each Member State which , subject to Article 22 , shall be valid until 31 December 1981 , shall be as follows :

( tonnes )

Germany 11 781

Benelux 2 786

France 157

Italy 630

Denmark 1 033

Ireland 315

United Kingdom 14 798

Greece 400

2 . The second tranche of 14 000 tonnes shall constitute the reserve .

Article 20

1 . Where a Member State has used 90 % or more of its initial share as fixed in Article 19 ( 1 ) , or of that share minus any portion returned to the reserve pursuant to Article 22 , it shall forthwith , by notifying the Commission , draw a second share , to the extent that the reserve so permits , equal to 10 % of its initial share rounded up , should the occasion arise , to the nearest unit .

2 . Where a Member State , after exhausting its initial share , has used 90 % or more of the second share drawn by it , that Member State shall forthwith , under the conditions laid down in paragraph 1 , draw a third share , equal to 5 % of its initial share rounded up , should the occasion arise , to the nearest unit .

3 . Where a Member State , after exhausting its second share , has used 90 % or more of the third share drawn by it , that Member State shall , under the same conditions , draw a fourth share equal to the third . This process shall continue until the reserve has been exhausted .

4 . By way of derogation from paragraphs 1 , 2 and 3 , a Member State may draw shares lower than those specified therein if there are grounds for believing that the latter may not be used in full . Any Member State applying this paragraph shall inform the Commission of its grounds for so doing .

5 . Any Member State may limit the sum total of its additional shares to 40 % of its initial share , informing the Commission that it is so doing .

Article 21

Additional shares drawn pursuant to Article 20 shall be valid until 31 December 1981 .

Article 22

A Member State which on 15 August 1981 has not exhausted its initial share shall , not later than 1 September 1981 , return to the reserve any unused portion in excess of 20 % of the initial amount . It may return a greater portion if there are grounds for believing that such portion may not be used in full .

Member States shall , not later than 1 September 1981 , notify the Commission of the total quantities of the products in question imported up to 15 August 1981 and charged against the Community quota and of any portion of their initial share returned to the reserve .

D . Preserved pineapples , in slices , half slices or spirals

Article 23

1 . From 1 January to 31 December 1981 , a Community tariff quota of 28 560 tonnes shall be opened by the Community for imports of preserved pineapples , in slices , half slices or spirals , falling within the following subheadings of the Common Customs Tariff : ex 20.06 B II a ) 5 , ex 20.06 B II b ) 5 , ex 20.06 B II c ) 1 dd ) and ex 20.06 B II c ) 2 bb ) . Within this tariff quota , the customs duty shall be suspended at 15 % , increased by the levy on sugar where the sugar content exceeds 17 % by weight in the case of products falling within subheading ex 20.06 B II a ) 5 aa ) , and 19 % by weight in the case of products falling within subheading ex 20.06 B II b ) 5 aa ) .

Imports into Greece of the products referred to above shall be subject to the customs duties established in accordance with Article 117 of the Act of Accession of 1979 .

The customs duty on imports originating in the developing countries listed in Annex C shall be totally suspended in the context of this tariff quota .

2 . This tariff quota shall apply solely to products originating in the countries and territories listed in Annex B , with the exception of China . However , those imports already enjoying exemption from customs duties under other preferential tariff arrangements granted by the Community may not be charged against this quota .

For the purposes of the application of this section , the concept of originating products shall be determined in accordance with the procedure laid down in Article 14 of Regulation ( EEC ) No 802/68 .

Article 24

1 . A first tranche of 25 760 tonnes shall be apportioned among the Member States . The shares for each Member State which , subject to Article 27 , shall be valid until 31 December 1981 , shall be as follows :

( tonnes )

Germany 8 846

Benelux 3 276

France 252

Italy 705

Denmark 681

Ireland 252

United Kingdom 11 188

Greece 560

2 . The second tranche of 2 800 tonnes shall constitute the reserve .

Article 25

1 . Where a Member State has used 90 % or more of its initial share as fixed in Article 24 ( 1 ) , or of that share minus any portion returned to the reserve pursuant to Article 27 , it shall forthwith , by notifying the Commission , draw a second share , to the extent that the reserve so permits , equal to 10 % of its initial share rounded up , should the occasion arise , to the nearest unit .

2 . Where a Member State , after exhausting its initial share , has used 90 % or more of the second share drawn by it , that Member State shall , forthwith under the conditions laid down in paragraph 1 , draw a third share , equal to 5 % of its initial share rounded up , should the occasion arise , to the nearest unit .

3 . Where a Member State , after exhausting its second share , has used 90 % or more of the third share drawn by it , that Member State shall , under the same conditions , draw a fourth share equal to the third . This process shall continue until the reserve has been exhausted .

4 . By way of derogation from paragraphs 1 , 2 and 3 , a Member State may draw shares lower than those specified therein if there are grounds for believing that the latter may not be used in full . Any Member State applying this paragraph shall inform the Commission of its grounds for so doing .

5 . Any Member State may limit the sum total of its additional shares to 40 % of its initial share , informing the Commission that it is so doing .

Article 26

Additional shares drawn pursuant to Article 25 shall be valid until 31 December 1981 .

Article 27

A Member State which on 15 September 1981 has not exhausted its initial share shall , not later than 1 October 1981 , return to the reserve any unused portion in excess of 20 % of the initial amount . It may return a greater portion if there are grounds for believing that such portion may not be used in full .

Member States shall , not later than 1 October 1981 , notify the Commission of the total quantities of the products in question imported up to 15 September 1981 and charged against the Community quota and of any portion of their initial share returned to the reserve .

SECTION IV

GENERAL PROVISIONS

Article 28

The Commission shall keep an account of the shares opened by the Member States pursuant to Articles 9 , 10 , 14 , 15 , 19 , 20 , 24 and 25 and shall , as soon as the information reaches it , inform each State of the extent to which the reserves have been used up .

It shall inform the Member States not later than :

_ 21 November 1981 , of the amount still in the reserve following any return of shares pursuant to Article 12 ,

_ 15 October 1981 , of the amount still in the reserves following any return of shares pursuant to Articles 17 and 27 ,

_ 15 September 1981 , of the amount still in the reserve following any return of shares pursuant to Article 22 .

It shall ensure that , when an amount exhausting a reserve is drawn , the amount so drawn does not exceed the balance available and shall to this end notify the amount of that balance to the Member State making the last drawing .

The Member States shall take all appropriate measures to ensure that additional shares drawn pursuant to Articles 10 , 15 , 20 and 25 are opened in such a way that imports may be charged without interruption against their cumulative shares of the Community quotas .

Article 29

1 . The Member States shall ensure free access to the shares allocated to them for importers of the said goods who are established in their territory .

2 . The extent to which a Member State has used up its share shall be determined on the basis of imports of the said goods which have been entered for free circulation and which are accompanied by a certificate of origin in accordance with the rules referred to in Articles 8 , 13 , 18 and 23 .

3 . Goods shall qualify for a tariff quota only if the certificate of origin referred to in paragraph 2 is submitted before the date on which the levying of duties is reintroduced .

Article 30

Where the Commission so requests , and in any case at least monthly , the Member States shall inform it of imports of the products in question charged against their shares . This information shall show both the value expressed in European units of account and the quantity expressed in tonnes .

Article 31

Where the Community finds that imports of products benefiting from the treatment provided for in Articles 1 , 3 , 8 , 13 , 18 and 23 are imported into the Community in quantities or at prices which place or are likely to place Community producers of similar or directly competitive products at a serious disadvantage or create an unfavourable situation in the ACP States , the levying of customs duties applied within the Community may be reintroduced in whole or in part on imports of the products in question from the country or countries or territory or territories which are the cause of such disadvantage . Such measures may also be taken in the event of actual or potential serious disadvantage which is confined to a single region of the Community .

Article 32

1 . The Commission may decide , by means of a Regulation , to reintroduce the levying of customs duties for a specified period , in order to ensure that Article 31 is applied .

2 . Where action on the part of the Commission is requested by a Member State , the former shall give its decision within a period of not more than 10 working days from the date of receipt of the request and shall inform the Member State of this decision .

3 . Each Member State may refer the measure taken by the Commission to the Council within a period of 10 working days following the date on which it was notified . The fact that the matter is referred to the Council shall not cause the measure to be suspended . The Council shall meet immediately . It may , acting on a qualified majority , amend or rescind the measure in question .

Article 33

Articles 31 and 32 shall prejudice neither the application of the safeguard clauses adopted under the common agricultural policy pursuant to Article 43 of the Treaty nor those adopted under the common commercial policy pursuant to Article 113 of the Treaty .

Article 34

Member States and the Commission shall cooperate closely to ensure compliance with this Regulation .

Article 35

This Regulation shall enter into force on 1 January 1981 .

This Regulation shall be binding in its entirety and directly applicable in all Member States .

Done at Brussels , 16 December 1980 .

For the Council

The President

Colette FLESCH

ANNEX A

List of products falling within Chapters 1 to 24 originating in developing countries and territories to which the generalized tariff preferences will apply ( a ) ( b )

CCT

heading * Description * Rate of duty

No

01.01 * Live horses , asses , mules and hinnies :

* A . Horses :

* II . For slaughter ( c ) ... * 2 %

* III . Other ... * 12 %

02.01 * Meat and edible offals of the animals falling within heading No

* 01.01 , 01.02 , 01.03 or 01.04 , fresh , chilled or frozen :

* A . Meat :

* III . Of swine :

* b ) Other ... * Free

02.04 * Other meat and edible meat offals , fresh , chilled or frozen :

* ex A . Of domestic pigeons ... * 7 %

* ex B . Furred game , frozen ... * Free

* C . Other :

* ex I . Frogs' legs ... * Free

* II . Other ... * Free

03.01 * Fish , fresh ( live or dead ) , chilled or frozen :

* B . Saltwater fish :

* I . Whole , headless or in pieces :

* e ) Sharks ... * 4 %

* g ) Halibut ( Hippoglossus vulgaris , Hippoglossus

* reinhardtius ) ... * 4 %

* ex q ) Other :

* _ Aquarium fish ... * Free

* II . Fillets :

* b ) Frozen :

* ex 7 . Other :

* _ Of sharks and of halibut ... * 10 %

* C . Livers and roes ... * 5 %

03.02 * Fish , dried , salted or in brine ; smoked fish , whether or not

* cooked before or during the smoking process :

* A . Dried , salted or in brine :

* I . Whole , headless or in pieces :

* d ) Common halibut ( Hippoglossus vulgaris ) ... * 10 %

* e ) Salmon , salted or in brine ... * 2 %

* ex f ) Hilsa spp , in brine ... * 8 %

Note : The terms expressed in the " Rate of duty " column are explained under " Abbreviations " at the end of this list .

( a ) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tariff are only token entries .

( b ) Preferences are not to be granted in respect of the products , marked with an asterisk , originating in China .

( c ) Entry under this subheading is subject to conditions to be determined by the competent authorities .

CCT

heading * Description * Rate of duty

No

* II . Fillets :

* ex d ) Other :

* _ Hilsa ssp , in brine ... * 10 %

* D . Fish meal ... * 9 % ( 1 )

03.03 * Crustaceans and molluscs , whether in shell or not , fresh ( live or

* dead ) , chilled , frozen , salted , in brine or dried ; crustaceans , in

* shell , simply boiled in water :

* A . Crustaceans :

* I . Crawfish ... * 7 %

* II . Lobsters ( Homarus spp ) :

* a ) Live ... * 7 %

* b ) Other :

* 1 . Whole ... * 7 %

* 2 . Other ... * 7 %

* III . Crabs and freshwater crayfish ... * 7 %

* IV . Shrimps and prawns :

* a ) Prawns ( Pandalidae spp ) ... * 6 %

* ex c ) Other :

* _ Prawns ( Palaemonidae spp ) ... * 6 %

* _ Prawns ( Penaeidae spp ) ... * 6 %

* ex V . Other ( for example Norway lobsters ) :

* _ Peurullus spp ... * 7 %

* B . Molluscs :

* II . Mussels ... * 7 %

* IV . Other :

* a ) Frozen :

* 1 . Squid :

* aa ) Ommastrephes sagittatus and Loligo spp ... * 4 %

* 2 . Cuttle-fish of the species Sepia officinalis , Ros -

* sia macrosoma and Sepiola rondeleti ... * 6 %

* 3 . Octopus ... * 4 %

* 4 . Other ... * 4 %

* b ) Other :

* 1 . Squid ( Ommastrephes sagittatus and Loligo

* spp ) ... * 4 %

* 2 . Other ... * 4 %

04.06 * Natural honey ... * 25 %

04.07 * Edible products of animal origin , not elsewhere specified or

* included ... * 6 %

05.03 * Horsehair and horsehair waste , whether or not put up on a layer

* or between two layers of other material :

* B . Other ... * Free

( 1 ) This preferential rate applies only to the developing countries listed in Annex C .

CCT

heading * Description * Rate of duty

No

05.07 * Skins and other parts of birds , with their feathers or down , feath -

* ers and parts of feathers ( whether or not with trimmed edges ) and

* down , not further worked than cleaned , disinfected or treated for

* preservation ; powder and waste of feathers or parts of feathers :

* A . Bed feathers : down :

* II . Other ... * Free

* B . Other ... * Free

05.13 * Natural sponges :

* B . Other ... * Free

06.03 * Cut flowers and flower buds of a kind suitable for bouquets or

* for ornamental purposes , fresh , dried , dyed , bleached , impreg -

* nated or otherwise prepared :

* A . Fresh :

* ex I . From 1 June to 31 October :

* _ Orchids ( family Orchidaceae ) and Anthurium ... * 15 %

* ex II . From 1 November to 31 May :

* _ Orchids ( family Orchidaceae ) and Anthurium ... * 15 %

07.01 * Vegetables , fresh or chilled :

* ex T . Other :

* _ Okra ( Hibiscus esculentus L . or Abelmoschus esculen -

* tus ( L . ) Moench ) : Moringa oleifera ( drumsticks ) ... * Free

* _ Pumpkins , courges and courgettes , from 1 January

* to last day of February ... * 9 %

* _ Other , excluding celery sticks and parsley , from 1 Jan -

* uary to 31 March ... * 9 %

07.03 * Vegetables provisionally preserved in brine , in sulphur water or in

* other preservative solutions , but not specially prepared for imme -

* diate consumption :

* ex E . Other vegetables :

* _ Okra ( Hibiscus esculentus L . or Abelmoschus esculen -

* tus ( L . ) Moench ) ... * Free

07.04 * Dried , dehydrated or evaporated vegetables , whole , cut , sliced ,

* broken or in powder but not further prepared :

* ex B . Other :

* _ Mushrooms , excluding cultivated mushrooms ... * 8 %

* _ Horse-radish ( Cochlearia armoracia ) ... * Free

07.05 * Dried leguminous vegetables , shelled , whether or not skinned or

* split :

* B . Other :

* I . Peas ( including chick peas ) and beans ( of the species

* Phaseolus ) :

* _ Beans of the genus " Phaseolus mungo " ... * Free

* _ Chick peas of the genus " Cicer arietinum " ... * Free

* _ Other ... * 3 %

* III . Other :

* _ Cajan peas of the genus " Cajanus cajan " ... * Free

* _ Other ... * 3 %

07.06 * Manioc , arrowroot , salep , Jerusalem artichokes , sweet potatoes

* and other similar roots and tubers with high starch or inulin con -

* tent , fresh or dried , whole or sliced ; sago pith :

* B . Other ... * Free

08.01 * Dates , bananas , coconuts , Brazil nuts , cashew nuts , pineapples ,

* avocados , mangoes , guaves and mangosteens , fresh or dried ,

* shelled or not :

* ex B . Bananas :

* _ Dried ... * 6 %

* D . Avocados ... * 6 %

* E . Coconuts ... * Free

* H . Other :

* _ Mangosteens , guavas ... * Free

* _ Mangoes ... * 5 %

08.02 * Citrus fruit , fresh or dried :

* ex E . Other :

* _ Limes and limettes ( Citrus aurantifolia var . Lumio and

* var . Limetta ) ... * 9 * 6 %

08.04 * Grapes , fresh or dried :

* B . Dried ... * Free ( 1 )

08.05 * Nuts other than those falling within heading No 08.01 , fresh or

* dried , shelled or not :

* D . Pistachios ... * Free

* E . Pecans ... * Free

* F . Areca ( or betel ) and cola ... * Free

* ex G . Other ( excluding hazelnuts ) ... * Free

08.07 * Stone fruit , fresh :

* E . Other ... * 7 %

08.08 * Berries , fresh :

* F . Other ... * 6 %

ex 08.09 * Other fruit , fresh :

* _ Rose-hips fruit ... * Free

* _ Watermelons , from 1 November to 30 April ... * 6 * 5 %

* _ Other , excluding melons and watermelons ... * 6 %

08.10 * Fruit ( whether or not cooked ) , preserved by freezing , not contain -

* ing added sugar :

* ex B . Bilberries ( fruit of the species Vaccinium myrtillus ) , black -

* berries ( brambleberries ) , mulberries and cloudberries ... * 9 %

( 1 ) This exemption applies only to the developing countries listed in Annex C .

* C . Fruit of the species Vaccinium myrtilloides and Vaccinium

* angustifolium ... * 8 %

* ex D . Other :

* _ Quinces ... * 11 %

* _ Fruit falling within heading Nos 08.01 , 08.02 D , 08.08

* B , E and F and 08.09 , excluding pineapples , melons

* and watermelons ... * 7 %

08.11 * Fruit provisionally preserved ( for example , by sulphur dioxide

* gas , in brine , in sulphur water or in other preservative solutions ) ,

* but unsuitable in that state for immediate consumption ) :

* C . Papaws ... * Free

* D . Bilberries ( fruit of the species Vaccinium myrtillus ) ... * 4 %

* ex E . Other :

* _ Quinces ... * 4 %

* _ Fruit falling within heading Nos 08.01 , 08.02 D , 08.08

* B and F and 08.09 , excluding pineapples , melons and

* watermelons ... * Free

08.12 * Fruit , dried , other than that falling within heading No 08.01 ,

* 08.02 , 08.03 , 08.04 or 08.05 :

* A . Apricots ... * 5 * 5 %

* E . Papaws ... * Free

* ex G . Other :

* _ Tamarind ( pods , pulp ) ... * Free

08.13 * Peel of melons and citrus fruit , fresh , frozen , dried or provision -

* ally preserved in brine , in sulphur water or in other preservative

* solutions ... * Free

09.01 * Coffee , whether or not roasted or free of caffeine ; coffee husks

* and skins ; coffee substitutes containing coffee in any proportion :

* A . Coffee :

* I . Unroasted :

* a ) Not free of caffeine ... * Free ( 1 )

* b ) Free of caffeine ... * 9 %

* II . Roasted :

* a ) Not free of caffeine ... * 12 %

* b ) Free of caffeine ... * 13 %

* B . Husks and skins ... * 8 %

* C . Coffee substitutes containing coffee in any proportion ... * 14 %

09.02 * Tea :

* A . In immediate packings of a net capacity not exceeding 3 kg * Free

09.04 * Pepper of the genus " Piper " ; pimento of the genus " Capsicum " or

* the genus " Pimenta " :

* A . Neither crushed nor ground :

* I . Pepper :

* b ) Other ... * 5 %

* II . Pimento :

* c ) Other ... * 5 %

CCT

heading * Description * Rate of duty

No

* B . Crushed or ground :

* I . Pimento of the genus " Capsicum " ... * 5 %

* II . Other ... * 5 %

09.06 * Cinnamon and cinnamon-tree flowers :

* A . Ground ... * 3 %

* B . Other ... * 3 %

09.07 * Cloves ( whole fruit , cloves and stems ) ... * 10 %

09.08 * Nutmeg , mace and cardamoms :

* A . Neither crushed nor ground :

* II . Other :

* a ) Nutmeg ... * Free

* B . Crushed or ground :

* I . Nutmeg ... * Free

* II . Mace ... * Free

09.09 * Seeds of anise , badian , fennel , coriander , cumin , caraway and

* juniper :

* A . Neither crushed nor ground :

* I . Aniseed ... * Free

* II . Badian seed ... * 9 %

* III . Seeds of fennel , coriander , cumin , caraway and juniper :

* b ) Other :

* 2 . Other ... * Free

* B . Crushed or ground :

* I . Badian seed ... * 10 %

* III . Other ... * Free

09.10 * Thyme , saffron and bay leaves ; other spices :

* A . Thyme :

* I . Neither crushed nor ground :

* b ) Other ... * 11 %

* II . Crushed or ground ... * 13 %

* B . Bay leaves ... * 13 %

* F . Other spices , including the mixtures referred to in Note 1 ( b )

* to this Chapter :

* I . Neither crushed nor ground ... * 3 %

* II . Crushed or ground :

* b ) Other ... * 4 %

11.04 * Flour of the dried leguminous vegetables falling within heading

* No 07.05 or of the fruits falling within any heading in Chapter 8 ;

* flour and meal of sago and of roots and tubers falling within

* heading No 07.06 :

* A . Flour of the dried leguminous vegetables falling within head -

* ing No 07.05 ... * 4 %

* B . Flour of the fruits falling within any heading in Chapter 8 :

* I . Of bananas :

* _ Denatured ( a ) ... * Free

* _ Other ... * 4 %

* II . Other :

* _ Chestnuts ... * 7 * 5 %

* _ Not specified ... * 5 %

( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .

CCT

heading * Description * Rate of duty

No

12.03 * Seeds , fruit and spores , of a kind used for sowing :

C . Grass and other herbage seeds :

* II . Clover ( Trifolium ) ... * Free ( 1 )

12.07 * Plants and parts ( including seeds and fruits ) of trees , bushes ,

* shrubs or other plants , being goods of a kind used primarily in

* perfumery , in pharmacy , or for insecticidal , fungicidal or similar

* purposes , fresh or dried , whole , cut , crushed , ground or pow -

* dered :

* B . Liquorice roots ... * Free

* C . Tonquin beans ... * Free

12.08 * Chicory roots , fresh or dried , whole or cut , unroasted ; locust

* beans , fresh or dried , whether or not kibbled or ground , but not

* further prepared ; fruit kernels and other vegetable products of a

* kind used primarily for human food , not falling within any other

* heading :

* C . Locust bean seeds :

* I . Not decorticated , crushed or ground ... * Free

* II . Other ... * 6 %

* D . Apricot , peach and plum stones , and kernels thereof ... * Free

13.02 * Shellac , seed lac , stick lac and other lacs ; natural gums , resins ,

* gum-resins and balsams :

* A . Conifer resins ... * Free

13.03 * Vegetable saps and extracts ; pectic substances , pectinates and

* pectates ; agar-agar and other mucilages and thickeners , derived

* from vegetable products :

* A . Vegetable saps and extracts :

* III . Of quassia amara ... * Free

* IV . Of liquorice ... * Free ( * )

* V . Of pyrethrum and of the roots of plants containing

* rotenone ... * Free

* VII . Intermixtures of vegetable extracts , for the manufacture

* of beverages or of food preparations ... * Free

* VIII . Other :

* a ) Medicinal ... * Free

* B . Pectic substances , pectinates and pectates :

* ex 1 . Dry , excluding apple , pear and quince pectic sub -

* stances ... * 12 %

* ex II . Other , excluding apple , pear and quince pectic sub -

* stances ... * 7 %

* C . Agar-agar and other mucilages and thickeners derived from

* vegetable products :

* I . Agar-agar ... * Free

* II . Mucilages and thickeners extracted from locust beans or

* locust bean seeds ... * Free

( 1 ) The exemption applies only to the developing countries listed in Annex C , on the condition that the Community provisions on seed are complied with .

CCT

heading * Description * Rate of duty

No

14.01 * Vegetable materials of a kind used primarily for plaiting ( for

* example , cereal straw , cleaned , bleached or dyed , osier , reeds ,

* rushes , rattans , bamboos , raffia and lime bark ) :

* A . Osier :

* II . Other ... * Free

* B . Cereal straw , cleaned , bleached or dyed ... * Free

15.03 * Lard stearin , oleostearin and tallow stearin : lard oil , oleo-oil and

* tallow oil , not emulsified or mixed or prepared in any way :

* A . Lard stearin and oleostearin :

* II . Other ... * 3 %

* B . Tallow oil for industrial uses other than the manufacture of

* foodstuffs for human consumption ( a ) ... * Free

* C . Other ... * 5 %

15.04 * Fats and oils , of fish and marine mammals , whether or not

* refined :

* A . Fish-liver oil :

* I . Of a vitamin A content not exceeding 2 500 international

* units per gram ... * Free

15.05 * Wool grease and fatty substances derived therefrom ( including

* lanolin ) :

* A . Wool grease , crude ... * Free

* B . Other ... * Free

15.06 * Other animal oils and fats ( including neat's foot oils and fats

* from bones or waste ) ... * Free

15.07 * Fixed vegetable oils , fluid or solid , crude , refined or purified :

* B . China-wood and oiticica oils ; myrtle wax and Japan wax ... * Free

* C . Castor oil :

* II . Other ... * 6 %

* D . Other oils :

* I . For technical or industrial uses other than the manufac -

* ture of foodstuffs for human consumption ( a ) :

* a ) Crude :

* I . Palm oil ... * 2 * 5 %

* ex 3 . Other , excluding linseed oil , groundnut , oil ,

* sunflower seed oil and colza oil ... * 2 * 5 %

* b ) Other :

* ex 2 . Other :

* _ Palm kernel and coconut oil ... * 6 * 5 %

( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .

* II . Other :

* a ) Palm oil :

* 1 . Crude ... * 4 %

* 2 . Other ... * 12 %

* b ) Other :

* 1 . Solid , in immediate packings of a net capacity of

* 1 kg or less ... * 18 %

* 2 . Solid , other ; fluid :

* ex aa ) Crude :

* _ Palm kernel and coconut oil ... * 7 %

* ex bb ) Other :

* _ Palm kernel and coconut oil ... * 13 %

15.10 * Fatty acids ; acid oils from refining ; fatty alcohols :

* A . Stearic acid ... * 2 %

* B . Oleic acid ... * 5 %

* C . Other fatty acids ; acid oils from refining ... * Free

* D . Fatty alcohols ... * 6 %

15.11 * Glycerol and glycerol lyes :

* A . Crude glycerol and glycerol lyes ... * Free

* B . Other , including synthetic glycerol ... * Free

15.12 * Animal or vegetable oils and fats , wholly or partly hydrogenated ,

* or solidified or hardened by any other process , whether or not

* refined , but not further prepared :

* A . In immediate packings of a net capacity of 1 kg or less ... * 16 %

* B . Other ... * 11 %

15.15 * Spermaceti , crude , pressed or refined , whether or not coloured * Free

* beeswax and other insect waxes , whether or not coloured :

* A . Spermaceti , crude , pressed or refined , whether or not coloured * Free

* B . Beeswax and other insect waxes , whether or not coloured :

* II . Other ... * Free

15.16 * Vegetable waxes , whether or not coloured :

* B . Other ... * Free

15.17 * Degras ; residues resulting from the treatment of fatty substances

* or animal or vegetable waxes :

* A . Degras ... * Free

* B . Residues resulting from the treatment of fatty substances or

* animal or vegetable waxes :

* II . Other :

* a ) Oil foots and dregs ; soapstocks ... * Free

* b ) Other ... * Free

16.02 * Other prepared or preserved meat or meat offal :

* A . Liver :

* I . Goose or duck liver ... * 14 %

* B . Other :

* II . Game or rabbit meat or offal :

* _ Game ... * 9 %

* _ Rabbit ... * 14 %

* III . Other :

* b ) Other :

* 1 . Containing bovine meat or offal :

* ex bb ) Other :

* _ Prepared or preserved bovine tongue * 17 %

* 2 . Other :

* aa ) Of sheep or goats :

* _ Of sheep ... * 18 %

* _ Of goats ... * 16 %

* bb ) Other ... * 16 %

16.03 * Meat extracts , meat juices and fish extracts , in immediate pack -

* ings of a net capacity of :

* B . More than 1 kg but less than 20 kg ... * 1 %

* C . 1 kg or less ... * 9 %

16.04 * Prepared or preserved fish , including caviar and caviar substi -

* tutes :

* A . Caviar and caviar substitutes :

* I . Caviar ( sturgeon roe ) ... * 12 %

* II . Other ... * 16 %

* B . Salmonidae ... * 4 %

* ex F . Bonito ( Sarda spp ) and mackerel ... * 19 %

* G . Other :

* 1 . Fillets , raw , coated with batter or breadcrumbs , deep

* frozen ... * 10 %

* II . Other ... * 10 %

16.05 * Crustaceans and molluscs , prepared or preserved :

* A . Crabs ... * 6 * 5 %

* ex B . Other , excluding shrimps of the Crangon spp type and

* snails ... * 6 %

17.04 * Sugar confectionery , not containing cocoa :

* A . Liquorice extract containing more than 10 % by weight of suc -

* rose but not containing other added substances ... * 9 %

* B . Chewing gum ... * 3 % + vc

* * with a max .

* * of 23 %

* C . White chocolate ... * 5 % + vc

* * with a max .

* * of 27 %

* * + ads

CCT

heading * Description * Rate of duty

No

* D . Other ... * 7 % + vc

* * with a max .

* * of 27 %

* * + ads

18.03 * Cocoa paste ( in bulk or in block ) , whether or not defatted ... * 11 %

18.05 * Cocoa powder , unsweetened ... * 9 %

18.06 * Chocolate and other food preparations containing cocoa :

* A . Cocoa powder , not otherwise sweetened than by the addition

* of sucrose ... * 3 % + vc

* C . Chocolate and chocolate goods , whether or not filled : sugar

* confectionery and substitutes therefor made from sugar sub -

* stitution products , containing cocoa ... * 10 % + vc

* * with a max .

* * of 27 %

* * + ads

19.02 * Malt extract ; preparations of flour , meal , starch of malt extract ,

* of a kind used as infant food or for dietetic or culinary purposes ,

* containing less than 50 % by weight of cocoa :

* B . Other :

* I . Containing malt extract and not less than 30 % by weight

* of reducing sugars ( expressed as maltose ) ... * Free + vc

* II . Other :

* _ Preparations based on flour of leguminous vegetables in

* the form of sun-dried discs of dough , known as " papad " * Free

* _ Other ... * Free + vc

ex 19.04 * Tapioca and sago , excluding tapioca and sago substitutes

* obtained from potato or other starches ... * 4 % + vc

19.05 * Prepared foods obtained by the swelling or roasting of cereals or

* cereals products ( puffed rice , corn flakes and similar products ) * Free + vc

19.07 * Bread , ships' biscuits and other ordinary bakers' wares , not con -

* taining added sugar , honey , eggs , fats , cheese or fruit , commu -

* nion wafers , empty cachets of a kind suitable for pharmaceutical

* use , sealing wafers , rice paper and similar products :

* A . Crispbread ... * 3 % + vc

* * with a

* * maximum

* * of

* * 24 % + adf

* B . Matzos ... * Free + vc

* * with a

* * maximum

* * of

* * 20 % + adf

* C . Communion wafers , empty cachets of a kind suitable for

* pharmaceutical use , sealing wafers , rice paper and similar

* products ... * Free + vc

* D . Other ... * 5 % + vc

19.08 * Pastry , biscuits , cakes and other fine bakers' wares , whether or

* not containing cocoa in any proportion :

* A . Gingerbread and the like ... * 5 % + vc

20.01 * Vegetables and fruit , prepared or preserved by vinegar or acetic

* acid , with or without sugar , whether or not containing salts ,

* spices or mustard :

* ex C . Other , excluding " mixed pickels " and sweet peppers ... * 15 %

20.02 * Vegetables prepared or preserved otherwise than by vinegar or

* acetic acid :

* B . Truffles ... * 14 %

* D . Asparagus ... * 20 %

* E . Sauerkraut ... * 15 %

* ex F . Capers ... * 12 %

* ex H . Other , including mixtures :

* _ Moringa oleifera ( drumsticks ) ... * Free

20.03 * Fruit preserved by freezing , containing added sugar :

* ex A . With a sugar content exceeding 13 % by weight :

* _ Fruit falling within heading Nos 08.01 , 08.02 D , 08.08

* B , E and F and 08.09 , excluding pineapples , melons

* and watermelons ... * 11 % + ( L )

* ex B . Other :

* _ Fruit falling within heading Nos 08.01 , 08.02 D , 08.08

* B , E and F and 08.09 , excluding pineapples , melons

* and watermelons ... * 11 %

20.04 * Fruit , fruit-peel and parts of plants , preserved by sugar ( drained ,

* glace or crystallized ) :

* B . Other :

* ex 1 . With a sugar content exceeding 13 % by weight :

* _ Fruit falling within heading Nos 08.01 , 08.02 D ,

* 08.08 B , E and F and 08.09 , excluding pineapples ,

* melons and watermelons ... * 7 % + ( L )

* ex II . Other :

* _ Fruit falling within heading Nos 08.01 , 08.02 D ,

* 08.08 B , E and F and 08.09 , excluding pineapples

* melons and watermelons ... * 7 %

20.05 * Jams , fruit jellies , marmalades , fruit puree and fruit pastes , being

* cooked preparations , whether or not containing added sugar :

* B . Jams and marmalades of citrus fruit :

* ex 1 . With a sugar content exceeding 30 % by weight ,

* excluding orange jam and marmalade ... * 19 % + ( L )

* ex II . With a sugar content exceeding 13 % but not mar -

* malade ... * 19 % + ( L )

* ex III . Other , excluding orange jam and marmalade ... 19 %

* C . Other :

* 1 . With a sugar content exceeding 30 % by weight :

* ex b ) Other :

* _ Fruit falling within heading Nos 08.01 ,

* 08.08 B , E and F and 08.09 , excluding

* pineapples , melons and watermelons ... * 11 % + ( L )

* ex II . With a sugar content exceeding 13 % but not exceed -

* ing 30 % by weight :

* _ Fruit falling within heading Nos 08.01 , 08.08 B , E

* and F and 08.09 , excluding pineapples , melons

* and watermelons ... * 11 % + ( L )

* ex III . Other :

* _ Fruit falling within heading Nos 08.01 , 08.08 B , E

* and F and 08.09 , excluding pineapples , melons

* and watermelons ... * 11 %

20.06 * Fruit , otherwise prepared or preserved , whether or not containing

* added sugar or spirit :

* A . Nuts ( including ground-nuts ) , roasted , in immediate packings

* of a net capacity :

* 1 . Of more than 1 kg :

* _ Almonds , walnuts and hazelnuts ... * 12 % ( * )

* _ Other ... * 7 %

* II . Of 1 kg or less :

* _ Almonds , walnuts and hazelnuts ... * 14 % ( * )

* _ Other ... * 8 %

* B . Other :

* 1 . Containing added spirit :

* a ) Gringer ... * 10 % ( * )

* b ) Pineapples , in immediate packings of a net capacity :

* 1 . Of more than 1 kg :

* aa ) With a sugar content exceeding 17 % by

* weight ... * 10 % + ( L ) ( * )

* bb ) Other ... * 10 % ( * )

* 2 . Of 1 kg less :

* aa ) With a sugar content exceeding 19 % by

* weight ... * 10 % + ( L ) ( * )

* bb ) Other ... * 10 % ( * )

* c ) Grapes :

* 1 . With a sugar content exceeding 13 % by weight ... * 25 % + ( L ) ( * )

* 2 . Other ... * 25 % ( * )

* d ) Peaches , pears and apricots , in immediate packings of

* a net capacity :

* 1 . Of more than 1 kg :

* aa ) With a sugar content exceeding 13 % by

* weight ... * 25 % + ( L ) ( * )

* bb ) Other ... * 25 % ( * )

* 2 . Of 1 kg or less :

* aa ) With a sugar content exceeding 15 % by

* weight ... * 25 % + ( L ) ( * )

* bb ) Other ... * 25 % ( * )

* e ) Other fruits :

* ex 1 . With a sugar content exceeding 9 % by weight ,

* excluding cherries ... * 25 % + ( L ) ( * )

* ex 2 . Other , excluding cherries ... * 25 % ( * )

* f ) Mixtures of fruit :

* 1 . With a sugar content exceeding 9 % by weight ... * 25 % + ( L ) ( * )

* 2 . Other ... * 25 % ( * )

* II . Not containing added spirit :

* a ) Containing added sugar , in immediate packings of a

* net capacity of more than 1 kg :

* 2 . Grapefruit segments ... * 11 % + ( L )

* 3 . Mandarins ( including tangerines and satsu -

* mas ) : elementines , wilkings and other similar

* citrus hybrids ... * 19 % ( L ) ( * )

* 4 . Grapes ... * 18 % + ( L ) ( * )

* ex 8 . Other fruits :

* _ Fruit falling within heading Nos 08.01 ,

* 08.08 B , E and F and 08.09 , excluding

* pineapples , melons and watermelons ... * 8 % + ( L )

* _ Tamarind ( pods , pulp ) ... * 8 % + ( L )

* 9 . Mixtures of fruit :

* ex aa ) Mixtures in which no single fruit

* exceeds 50 % of the total weight of the

* fruits :

* _ Mixtures of two or more fruits fall -

* ing within heading Nos 08.01 ,

* 08.08 B , E and F and 08.09 ,

* excluding melons and water -

* melons ... * 12 % + ( L )

* b ) Containing added sugar , in immediate packings of a

* net capacity of 1 kg or less :

* 2 . Grapefruit segments ... * 11 % + ( L )

* 3 . Mandarins ( including tangerines and satsu -

* mas ) : elementines , wilkings and other similar

* citrus hybrids ... * 20 % + ( L ) ( * )

* 4 . Grapes ... * 19 % + ( L ) ( * )

* ex 8 . Other fruits :

* _ Fruit falling within heading Nos 08.01 ,

* 08.08 B , E and F and 08.09 , excluding

* pineapples melons and watermelons ... * 8 % + ( L )

* 9 . Mixtures of fruit :

* aa ) Mixtures in which no single fruit

* exceeds 50 % of the total weight of the

* fruits :

* Mixtures of two or more fruits fall -

* ing within heading Nos 08.01 ,

* 08.08 B , E and F and 08.09 ,

* excluding melons and water -

* melons ... * 12 % + ( L )

* Not containing added sugar , in immediate packings

* of a net capacity :

* 1 . Of 4.5 kg or more :

* ex dd ) Other fruits :

* _ Fruit falling within heading Nos

* 08.01 , 08.08 B , E and F and 08.09 ,

* excluding pineapples , melons and

* watermelon ... * 7 %

* ex ee ) Mixtures of fruit :

* _ Mixtures of two or more fruits fall -

* ing within heading Nos 08.01 ,

* 08.08 B , E and F and 08.09 ,

* excluding melons and water -

* melons , in which no single fruit

* exceeds 50 % of the total weight of

* the fruits ... * 11 %

* 2 . Of less than 4.5 kg .

* ex bb ) Other fruit and mixtures of fruit :

* _ Fruit falling within heading Nos 08.01 ,

* 08.08 B , E and F and 08.09 , excluding

* pineapples , melons and watermelons * 7 %

* _ Mixtures of two or more fruits falling

* within heading Nos 08.01 , 08.08 B , E

* and F and 08.09 , excluding melons

* and watermelons , in which no single

* fruit exceeds 50 % of the total weight

* of the fruits ... * 12 %

20.07 * Fruit juices ( including grape must ) and vegetable juices , whether

* or not containing added sugar , unfermented and not contain -

* ing spirit :

* A . Of a specific gravity exceeding 1.33 at 15 * C :

* III . Other :

* ex a ) Of a value exceeding 30 EUA per 100 kg net

* weight :

* _ Fruit falling within heading Nos 08.01 , 08.08

* B , E and F and 08.09 , excluding pineapples ,

* melons and watermelons ... * 14 %

* _ Fruit falling within subheading 08.02 D ... * 28 % ( * )

* b ) Of a value exceeding 30 EUA per 100 kg net

* weight :

* ex 1 . With an added sugar content exceeding

* 30 % by weight :

* _ Fruit falling within heading Nos 08.01 ,

* 08.08 B , E and F and 08.09 , excluding

* pineapples , melons and watermelons * 14 % + ( L )

* _ Fruit falling within subheading 08.02 D * 28 % + ( L ) ( * )

* ex 2 . Other :

* _ Fruit falling within heading Nos 08.01 ,

* 08.08 B , E and F and 08.09 , excluding

* pineapples , melons and watermelons * 14 %

* _ Fruit falling within subheading 08.02 D * 28 % ( * )

* B . Of a specific gravity of 1.33 or less at 15 * C :

* II . Other :

* a ) Of a value exceeding 30 EUA per 100 kg net weight :

* 2 . Grapefruit juice ... * 8 %

* 3 . Lemon juice or other citrus juices :

* ex aa ) Containing added sugar :

* _ Excluding lemon juice ... * 13 % ( * )

* ex bb ) Other :

* _ Excluding lemon juice ... * 13 % ( * )

* 6 . Other fruit and vegetable juices :

* ex aa ) Containing added sugar :

* _ Fruit falling within heading Nos 08.01 ,

* 08.08 B , E and F and 08.09 , excluding

* pineapples , melons and watermelons ... * 9 %

* _ Other , excluding apricot and peach

* juices ... * 17 % ( * )

* ex bb ) Other :

* _ Fruit falling within heading Nos 08.01 ,

* 08.08 B , E and F and 08.09 , excluding

* pineapples , melons and watermelons ... * 9 %

* _ Other , excluding apricot and peach

* juices ... * 18 % ( * )

* 7 . Mixtures :

* ex bb ) Other , excluding mixtures containing ,

* either separately or together , over 25 % of

* grape , citrus fruit , pineapple , apple , pear ,

* tomato , apricot or peach juice :

* 11 . Containing added sugar ... * 17 % ( * )

* 22 . Other ... * 18 % ( * )

* b ) Of a value of 30 EUA or less per 100 kg net weight :

* 2 . Grapefruit juice :

* aa ) With an added sugar content exceeding 30 %

* by weight ... * 8 % + ( L )

* bb ) Other ... * 8 %

* 4 . Other citrus fruit juices :

* aa ) With an added sugar content exceeding 30 %

* by weight ... * 14 % ( L ) ( * )

* bb ) With an added sugar content of 30 % or less

* by weight ... * 14 % ( * )

* cc ) Not containing added sugar ... * 15 % ( * )

* 7 . Other fruit and vegetable juices :

* ex aa ) With an added sugar content exceeding

* 30 % by weight :

* _ Of fruit falling within heading Nos

* 08.01 , 08.08 B , E and F and 08.09 ,

* excluding pineapples , melons and

* watermelons ... * 9 % + ( L )

* _ Other , excluding apricot and peach

* juices ... * 17 % + ( L ) ( * )

* ex bb ) With an added sugar content of 30 % or

* less by weight :

* _ Of fruit falling within heading Nos

* 08.01 , 08.08 B , E and F and 08.09 ,

* excluding pineapples , melons and

* watermelons ... * 9 %

* _ Other , excluding apricot and peach

* juices ... * 17 % ( * )

* ex cc ) Not containing added sugar :

* _ Of fruit falling within heading Nos

* 08.01 , 08.08 B , E and F and 08.09 ,

* excluding pineapples , melons and

* watermelons ... * 9 %

* _ Other , excluding apricot and peach

* juices ... * 18 % ( * )

* Mixtures :

* ex bb ) Other , excluding mixtures containing ,

* either separately or together over 25 % of

* grape , citrus fruit , pineapple , apple , pear ,

* tomato , apricot or peach juice :

* 11 . With an added sugar content exceed -

* ing 30 % by weight ... * 17 % + ( L ) ( * )

* 22 . With an added sugar content of 30 %

* or less by weight ... * 17 % ( * )

* 33 . Not containing added sugar ... * 18 % ( * )

21.02 * Extracts essences or concentrates , of coffee , tea or mate and pre -

* parations with a basis of those extracts , essences or concentrates :

* roasted chicory and other toasted coffee substitutes and extracts ,

* essences and concentrates thereof :

* ex A . Essences or concentrates of coffee ... * 9 %

* B . Extracts , essences or concentrate of tea or mate and pre -

* parations with a basis of those extracts , essences or con -

* centrates ... * Free

* C . Roasted chicory and other roasted coffee substitutes :

* II . Other ... * 2 % + vc

* D . Extracts , essences and concentrates of roasted chicory

* and other roasted coffee substitutes :

* II . Other ... * 6 % + vc

21.03 * Mustard flour and prepared mustard :

* A . Mustard flour , in immediate packings of a net capacity :

* I . Of 1 kg or less ... * Free

* II . Of more than 1 kg ... * Free

* B . Prepared mustard ... * 9 %

21.04 * Sauces : mixed condiments and mixed seasonings :

* B . Sauces with a basis of tomato puree ... * 6 %

* ex C . Other :

* _ Products with a tomato ketchup basis ... * 8 %

* _ Other excluding sauces with a vegetable oil basis ... * 6 %

21.05 * Soups and broths , in liquid , solid or powder form : homogenized

* composite food preparations :

* A . Soups and broths , in liquid , solid or powder form ... * 11 %

* B . Homogenized composite food preparations ... * 17 %

21.06 * Natural yeasts ( active or inactive ) ; prepared baking powders :

* A . Active natural yeasts :

* 1 . Culture yeast ... * 8 %

* II . Baker's yeast :

* a ) Dried ... * 5 % + vc

* b ) Other ... * 5 % + vc

* III . Other ... * 10 %

* B . Inactive natural yeasts :

* 1 . In tablet , cube or similar form , or in immediate packings ,

* of a net capacity of 1 kg or less ... * 6 %

* II . Other ... * Free

* C . Prepared baking powders ... * 4 %

21.07 * Food preparations not elsewhere specified or included :

* A . Cereals in grain or ear form , pre-cooked or otherwise prepared * 4 % + vc

* G . Other :

* 1 . Containing no milkfats or containing less than 1.5 % by

* weight of such fats :

* a ) Containing no milkfats or containing less than 5 % by

* weight of sucrose ( including invert sugar expressed as

* sucrose ) :

* ex 1 . Containing no starch or less than 5 % by

* weight of starch :

* _ Palm tree cores ... 9 %

22.01 * Waters , including spa waters and aerated ; ice and snow :

* A . Spa waters , natural or artificial ; aerated waters ... * Free

22.02 * Lemonade , flavoured spa waters and flavoured aerated waters ,

* and other non alcoholic beverages , not including fruit and vege -

* able juices falling within heading No 20.07 :

* A . Not containing milk or milkfats ... * 6 %

22.03 * Beer made from malt ... * 14 * 5 %

22.09 * Spirits ( other than those of heading No 22.08 ) ; liqueurs and other

* spirituous beverages ; compound alcoholic preparations ( known

* as " concentrated extracts " ) for the manufacture of beverages :

* C . Spirituous beverages :

* V . Other , in containers holding :

* ex a ) Two litres or less :

* _ Tequila ... * 1 * 30 EUA

* * per hl

* * per % vol

* * of alcohol

* * + 5 EUA

* * per hl

23.01 * Flours and meals , of meat , offals , fish , crustaceans or molluscs ,

* unfit for human consumption , greaves :

* B . Flours and meals of fish , crustaceans or molluscs ... * Free

23.02 * Bran , sharps and other residues derived form the sifting , milling

* or working of cereals or of leguminous vegetables :

* B . Of leguminous vegetables ... * 3 %

23.06 * Products of vegetables origin of a kind used for animal food , not

* elsewhere specified or included :

* B . Other ... * Free

23.07 * Sweetened forage ; other preparations of a kind used in animal

* feeding :

* A . Fish or marine mammal solubles ... * Free

* C . Other ... * 6 %

24.02 * Manufactured tobacco ; tobacco extracts and essences :

* A . Cigarettes ... * 87 % ( * )

* B . Cigars ... * 42 % ( * )

* C . Smoking tobacco ... * 110 % ( * )

* D . Chewing tobacco and snuff ... * 45 % ( * )

* E . Other , including agglomerated tobacco , in the of sheets

* or strip ... * 19 % ( * )

Abbreviations

( L ) : indicates that goods reffered to are subject to the levy system ;

vc : indicates that the goods reffered to are subject to a charge based on a variable compoenent which is specified under the regulations concerning trade in certain goods resulting from the processing of agricultural products :

adf : indicates that additional duty may be levied on the flour content of the products concerned ;

ads : indicates that additional duty may be levied on the sugar content of the products concerned .

ANNEX B

List of developing countries territories enjoying generalized tariff preferences ( 1 )

I . INDEPENDENT COUNTRIES

660 Afghanistan ( 2 ) 488 Guyana 504 Peru

208 Algeria 452 Haiti ( 2 ) 708 Philippines

330 Angola 424 Honduras 644 Qatar

528 Argentina 644 India 247 Republic of Cape Verde ( 2 )

453 Bahamas 700 Indonesia 066 Romania

640 Bahrain 616 Iran 324 Rwanda ( 2 )

666 Bangladesh ( 2 ) 612 Iraq 311 Sao Tome and Principe ( 2 )

469 Barbados 272 Ivory Coast 632 Saudi Arabia

284 Benin ( 2 ) 464 Jamaica 248 Senegal

675 Bhutan ( 2 ) 338 Jibuti ( 2 ) 335 Seychelles and dependencies ( 2 )

516 Bolivia 628 Jordan 264 Sierra Leone

391 Botswana ( 2 ) 696 Kampuchea ( Cambodia ) 706 Singapore

508 Brazil 346 Kenya 806 Solomon Islands

676 Burma 812 Kiribati 342 Somalia ( 2 )

328 Burundi ( 2 ) 636 Kuwait 728 South Korea

302 Cameroon 684 Laos ( 2 ) 656 South Yemen ( 2 )

306 Central African Republic ( 2 ) 604 Lebanon 669 Sri Lanka

244 Chad ( 2 ) 395 Lesotho ( 2 ) 465 St Lucia

512 Chile 268 Liberia 467 St Vincent

720 China 216 Libya 224 Sudan ( 2 )

480 Colombia 370 Madagascar 492 Surinam

375 Comoros ( 2 ) 386 Malawi ( 2 ) 393 Swaziland

318 Congo 701 Malaysia 608 Syria

436 Costa Rica 667 Maldives ( 2 ) 352 Tanzania ( 2 )

448 Cuba 232 Mali ( 2 ) 680 Thailand

600 Cyprus 228 Mauritania 280 Togo

460 Dominica 373 Mauritius 817 Tonga ( 2 )

456 Dominican Republic 412 Mexico 472 Trinidad and Tobago

500 Ecuador 204 Morocco 212 Tunisia

220 Egypt 366 Mozambique 807 Tuvalu

428 El Salvador 803 Nauru 350 Uganda ( 2 )

310 Equatorial Guinea ( 2 ) 672 Nepal ( 2 ) 647 United Arab Emirates

334 Ethiopia ( 2 ) 432 Nicaragua 236 Upper Volta ( 2 )

815 Fiji 240 Niger ( 2 ) 524 Uruguay

314 Gabon 288 Nigeria 816 Vanuatu

252 Gambia ( 2 ) 652 North Yemen ( 2 ) 484 Venezuela

276 Ghana 649 Oman 690 Vietnam

473 Grenada 662 Pakistan 819 Western Samoa ( 2 )

416 Guatemala 442 Panama 048 Yugoslavia

260 Guinea ( 2 ) 801 Papua New Guinea 322 Zaire

257 Guinea Bissau ( 2 ) 520 Paraguay 378 Zambia

382 Zimbabwe

( 1 ) The code number preceding the name of each beneficiary country or territory is that given in " Geonomenclature 1980 " ( Regulation ( EEC ) No 2566/79 _ OJ L 294 , 21 . 11 . 1979 , p . 5 ) .

( 2 ) This country also included in Annex C .

II . COUNTRIES AND TERRITORIES

dependent or administered , or for whose external relations , Member States of the Community or third countries are wholly or partly responsible

808 American Oceania ( 1 )

802 Australian Oceania ( Christmas Island , Cocos , ( Keeling ) Island , Heard Island and Mcdonald Islands , Norfolk Island )

421 Belize

413 Bermuda

357 British Indian Ocean Territory

703 Brunei

463 Cayman Islands

529 Falkland Island and dependencies

822 French Polynesia

044 Gibraltar

740 Hong Kong

743 Macao

377 Mayotte

476 Netherlands Antilles

809 New Caledonia and dependencies

814 New Zealand Oceania ( Tokelau and Niue Islands ; Cook Islands )

813 Pitcairn

890 Polar regions ( French Southern and Antarctic Territories , Australia Antarctic Territories , British Antarctic Territories )

329 St Helena and dependencies

454 Turks and Caicos Islands

457 Virgin Island of the United States

811 Wallis and Furuna Islands

451 West Indies

Note : The above list may be ammended subsequently to take account of changes in the international status of countries or territories ,

( 1 ) American Oceania includes ; Guam , American Samoa ( including Swain's Island ) , Midway Islands , Johston and Sand Islands , Wake Island and the Trust Territory of the Pacific Islands ( the Caroline , Marianas and Marshall Islands ) .

ANNEX C

List of least developed developing countries

660 Afghanistan 386 Malawi

666 Bangladesh 667 Maldives

284 Benin 232 Mali

675 Bhutan 672 Nepal

391 Botswana 240 Niger

328 Burundi 652 North Yemen

306 Central African Republic 247 Republic of Cape Verde

244 Chad 324 Rwanda

375 Comoros 311 Sao Tome and Principe

310 Equatorial Guinea 355 Seychelles and dependencies

334 Ethiopia 342 Somalia

252 Gambia 656 South Yemen

260 Guinea 224 Sudan

452 Haiti 817 Tonga

338 Jibuti 350 Uganda

684 Laos 236 Upper Volta

395 Lesotho 819 Western Samoa