Eurlexa

English
- Sign in
- Register

Commission Regulation (EC) No 1460/96 of 25 July 1996 establishing the detailed rules for implementing the preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, as provided for in Article 7 of Council Regulation (EC) No 3448/93

Consolidated TEXT: 31996R1460 — EN — 01.01.1998

COMMISSION REGULATION (EC) No 1460/96

of 25 July 1996

establishing the detailed rules for implementing the preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, as provided for in Article 7 of Council Regulation (EC) No 3448/93

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products ( 1 ), and in particular Articles 7, 13 and 16 thereof,

Whereas the Community has concluded several agreements with third countries providing for the application of reduced agricultural components in relation to the agricultural components fixed by the Common Customs Tariff;

Whereas eligibility for these reduced rates of duty is conditional on the goods originating from these preferential countries; whereas it is appropriate to specify in certain cases which rules of origin should be applied;

Whereas eligibility for these reduced rates of duty is generally granted within quota limits; whereas it is appropriate to open quotas and specify the detailed rules for implementing these quotas, particularly in order to guarantee equal and continuous access by all Community importers on the one hand and the immediate application, in all Member States, of the charges laid down for the quotas until the quotas are exhausted on the other hand; whereas, in order to ensure effective common administration of such quotas, there is no reason to prevent Member States from being authorized to draw the necessary quantities which correspond to actual imports from the quota volumes; whereas, however, such a method of administration requires close cooperation between Member States and the Commission which must, in particular, monitor the rate at which the quota volumes are used up and inform the Member States accordingly;

Whereas since the Kingdom of Belgium, the Kingdom of the Netherlands and the Grand Duchy of Luxembourg are represented by the Benelux Economic Union, any operation relating to the administration of these measures may be carried out by any one of its members;

Whereas the reductions granted are generally established by reducing the basic amounts used to calculate the agricultural components applicable to certain specific goods; whereas, since tariffs were established during the Uruguay Round negotiations, the agricultural components of the Community Customs Tariff are fixed as they are and no longer according to the quantity of basic products established pursuant to Article 13 of Regulation (EC) No 3448/93;

Whereas in order to calculate the reduced agricultural components, these quantities must be maintained for preferential trade;

Whereas Commission Regulation (EC) No 3238/94 ( 2 ), as last amended by Regulation (EC) No 478/96 ( 3 ), provides for the determination and administration of the variable components for certain goods originating in central and eastern European countries resulting from the processing of agricultural products referred to in the Annexes to Regulation (EC) No 3448/93; whereas, since the entry into force of this Regulation, the variable components have been replaced by agricultural components fixed in the Community tariff; whereas this Regulation had to be temporarily supplemented by Commission Regulation (EC) No 1200/95 ( 4 );

Whereas Commission Regulation (EC) No 1294/94 of 3 June 1994 on implementing measures of the trade arrangements applicable on imports of certain goods resulting from the processing of agricultural products ( 5 ) is no longer applicable to goods imported outside preferential agreements;

Whereas reduced agricultural components have been introduced in trade with other third countries; whereas, for reasons of clarity, it is necessary to have a single regulation relating to the specific provisions applicable to trade referred to in Articles 6 and 7 of Regulation (EC) No 3448/93; whereas Regulations (EC) No 1294/94 and (EC) No 3238/94 must therefore be repealed;

Whereas Article 6 (3) of Regulation (EC) No 3448/93 provides that the ad valorem duties corresponding to the agricultural component may be replaced by a specific amount where provided for by a preferential agreement; whereas this amount should not, however, exceed the charge applicable in relation to non-preferential trade;

Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for horizontal questions concerning trade in processed agricultural products not listed in Annex II,

HAS ADOPTED THIS REGULATION:

Article 1

This Regulation establishes the rules for determining the reduced agricultural components referred to in Article 7 of Regulation (EC) No 3448/93 and for managing quotas opened pursuant to preferential agreements applicable to goods and products covered by Regulation (EC) No 3448/93.

Article 2

For the purposes of establishing the reduced agricultural components, the following basic products shall be considered:

— common wheat,

— durum wheat,

— rye,

— barley,

— maize, other than maize for sowing,

— long grain husked rice, hereinafter referred to as ‘rice’,

— white sugar,

— molasses,

— milk powder with a fat content by weight not exceeding 1,5 %, with no sugar or other sweetener added and in immediate packing with a net content greater than 2,5 kg, hereinafter referred to as ‘PG 2’,

— milk powder with a milk fat content by weight of 26 %, with no sugar or other sweetener added and in immediate packing with a net content greater than 2,5 kg, hereinafter referred to as ‘PG 3’,

— butter, with a fat content by weight of 82 %, hereinafter referred to as ‘PG 6’.

Article 3

The reduced agricultural components covered by this Regulation shall be calculated on the basis of the quantities of basic products considered to have been used in the manufacture of the goods covered by this Regulation. These quantities shall be fixed in Annex I hereto in respect of the relevant specifications in the combined nomenclature.

For goods falling within combined nomenclature codes for which Annex I to this Regulation refers to Annex II, such quantities shall be as shown in Annex II. For these latter goods, an additional code shall apply, according to the composition of the goods, as shown in Annex III.

Article 4

The quantities of sugar and cereals to be taken into consideration in calculating the additional reduced duties on sugar (AD S/Z) and on flour (AD F/M) for goods covered by Annex II shall be as shown in points B and C of Annex II, for the given contents of sucrose, invert sugar and/or isoglucose, and of starch and/or glucose, respectively. For other goods, these additional duties shall be obtained by considering only the basic products falling within either the sugar or cereal sector.

Article 5

1. The reduced agricultural components and, where appropriate, the additional reduced duties, applicable to each good eligible for such a reduction in duty, shall be obtained by multiplying the quantities of the relevant basic products used by the basic amount referred to in paragraph 2 and by adding these amounts for all the relevant basic products used in this good.

2. The basic amount to be taken into account for calculating the reduced agricultural components and, where appropriate, the additional reduced duties, shall be the amount fixed in ecus provided for by the relevant agreement or determined pursuant to that agreement.

3. When a preferential agreement provides for a reduction in the rates of the agricultural components per good instead of a reduction in the basic amounts, the reduced agricultural components shall be calculated by taking into account the agricultural components fixed by the Community Customs Tariff and by applying the reduction provided for by the agreement relating to the country concerned.

4. In cases where the reduced agricultural component and, where necessary, the additional reduced duties, determined pursuant to paragraph 1, would be less than ECU 2,4/100 kg, such a component and/or duty shall be fixed at zero.

5. The amounts established pursuant to this Article shall be published by the Commission in the Official Journal of the European Communities. Save as otherwise provided in the agreement with the relevant country, the amounts shall be applicable from 1 July to 30 June of the following year. However, if both the duties and coefficients applicable to the basic products remain unchanged, the amounts established pursuant to this Article shall remain unaltered by the Commission which shall publish this information in the Official Journal of the European Communities.

Article 6

1. The goods eligible for a reduced agricultural component and, where necessary, for a reduced additional duty or a reduction in duties within the quota limits shall be laid down in the agreement or shall be determined pursuant to the agreement relating to the relevant country.

2. Where these reductions are applicable within the quota limits, this quota shall be fixed or established pursuant to the relevant agreement.

Article 7

Where an agreement provides for the application of a specific amount, whether or not subject to a reduction under a quota, and where the Common Customs Tariff of the Community provides for the application of an ad valorem duty, the amount payable may not exceed the maximum at the rate of the Community customs tariff.

Article 8

1. For the purposes of this Regulation, ‘originating goods’ shall mean goods that meet the conditions established by:

(a) Protocol 4 annexed to the Europe Agreements between the European Community and respectively:

— Poland,

— Hungary,

— Romania,

— Bulgaria,

— the Czech Republic,

— the Slovak Republic;

(b) Protocol 3 annexed to the Agreements with:

— Lithuania,

— Latvia,

— Estonia;

— Switzerland,

— Norway,

— Iceland;

(d) Protocol 4 annexed to the Interim Agreement between the European Community and the State of Israel.

2. In trade with Turkey, the provisions of Articles 17 to 23 of Council Decision 96/142/EC ( 6 ), Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 on implementing the final phase of the Customs Union shall apply.

Article 9

For quantities exceeding the quotas established, the agricultural components applicable to goods covered by Annex B to Regulation (EC) No 3448/93 but not covered by the specific provisions relating to trade in such goods in the country concerned and agricultural components applicable to goods covered by these provisions shall be those of the Common Customs Tariff.

If the quota concerns a reduction in ad valorem duties, the duties applicable to such goods for quantities exceeding the quotas covered by the abovementioned provisions shall be those of the Common Customs Tariff or any provided for by the agreement.

Article 10

The tariff quotas covered by this Regulation shall be managed by the Commission in accordance with the provisions of Articles 308a to 308c of Commission Regulation (EEC) No 2454/93 ( 7 ).

Article 11

Regulations (EC) No 1294/94 and (EC) No 3238/94 are hereby repealed.

Article 12

This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.

It shall apply with effect from 1 July 1996.

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

ANNEX I

(per 100 kg of goods)

CN code

Description

Common wheat

Durum wheat

Rye

Barley

Maize

Rice

White sugar

Molasses

Skimmed-milk powder (PG 2)

Whole-milk powder (PG 3)

Butter

(PG 6)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

0403

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

0403 10

- Yoghurt:

- - Flavoured or containing added fruit or cocoa:

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

0403 10 51

- - - - Not exceeding 1,5 %

100

0403 10 53

- - - - Exceeding 1,5 % but not exceeding 27 %

100

0403 10 59

- - - - Exceeding 27 %

- - - Other, of a milk fat content by weight:

0403 10 91

- - - - Not exceeding 3 %

0403 10 93

- - - - Exceeding 3 % but not exceeding 6 %

0403 10 99

- - - - Exceeding 6 %

0403 90

- Other:

- - Flavoured or containing added fruit or cocoa:

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

0403 90 71

- - - - Not exceeding 1,5 %

100

0403 90 73

- - - - Exceeding 1,5 % but not exceeding 27 %

100

0403 90 79

- - - - Exceeding 27 %

- - - Other, of a milk-fat content by weight:

0403 90 91

- - - - Not exceeding 3 %

0403 90 93

- - - - Exceeding 3 % but not exceeding 6 %

0403 90 99

- - - - Exceeding 6 %

0405

Butter and other milk fats; dairy spread:

0405 20

- Dairy spread:

0405 20 10

- - Containing more than 39 % but not more than 60 % by weight of milk-fats

See Annex II

0405 20 30

- - Containing more than 60 % but not more than 75 % by weight of milk-fats

See Annex II

0710

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

0710 40

- Sweet corn

100 (a)

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 immediate consumption:

0711 90

- Other vegetables; mixtures of vegetables:

0711 90 30

- - Sweet corn

100 (a)

1517

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

1517 10

- Margarine, excluding liquid margarine:

1517 10 10

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

1517 90

- Other:

1517 90 10

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

1704

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

1704 10

- Chewing gum, whether or not sugar-coated:

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

1704 10 11

- - - Gum in strips

1704 10 19

- - - Other

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

1704 10 91

- - - Gum in strips

1704 10 99

- - - Other

1704 90

- Other:

- - White chocolate

1704 90 51 to1704 90 99

- - Other

See Annex II

1806

Chocolate and other food preparations containing cocoa:

1806 10

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

1806 10 20

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

1806 10 30

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

1806 10 90

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

100

1806 20

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

See Annex II

- - Other, in blocks, slabs or bars:

1806 31

- - - Filled

See Annex II

1806 32

- - - Not filled

See Annex II

1806 90

- Other

See Annex II

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 or less than 50 %, not elsewhere specified or included; Food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 % not elsewhere specified or included:

1901 10

- Preparations for infant use, put up for retail sale

See Annex II

1901 20

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

See Annex II

1901 90

- Other:

- - Malt extract:

1901 90 11

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

195

1901 90 19

- - - Other

159

1901 90 91* and1901 90 99

- - Other

See Annex II

1902

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

- Uncooked pasta not stuffed or otherwise prepared:

1902 11 00

- - Containing eggs

167

1902 19

- - Other:

1902 19 10

- - - Not containing common wheat flour or meal

167

1902 19 90

- - - Other

100

1902 20

- Stuffed pasta whether nor not cooked or otherwise prepared:

- - Other:

1902 20 91

- - - Cooked

1902 20 99

- - - Other

116

1902 30

- Other cooked pasta:

1902 30 10

- - Dried

167

1902 30 90

- - Other

1902 40

- Couscous:

1902 40 10

- - Unprepared

167

1902 40 90

- - Other

1903

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

161

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, precooked or otherwiser (SIC! otherwise) prepared, not elsewhere specified or included:

1904 10

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

1904 10 10

- - Obtained from maize

213

1904 10 30

- - Obtained from rice

174

1904 10 90

- - - Other (SIC! - - Other)

1904 20

- Prepared foods obtained from unroasted cereal flakes or by the swelling or roasting of cereals or cereal products:

1904 20 10

- - Muesli-type preparations with a basis of unroasted cereal flakes

See Annex II

- - Other:

1904 20 91

- - - Obtained from maize

213

1904 20 95

- - - Obtained from rice

174

1904 20 99

- - - Other

1904 90

- Other:

1904 90 10

- - Rice:

174

1904 90 90

- - - Other

174

1905

Bread, pastry, cakes, biscuits and other baker's (SIC! 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

140

1905 20

- Gingerbread and the like:

1905 20 10

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

1905 20 30

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

1905 20 90

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

1905 30 11 to1905 30 99

- Sweet biscuits; waffles and wafers

See Annex II

1905 40

- Rusks, toasted bread and similar toasted products

See Annex II

1905 90

- Other:

1905 90 10

- - Matzos

168

1905 90 20

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

644

1905 90 30 to1905 90 90

- - Other

See Annex II

2001

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

2001 90

- Other:

2001 90 30

- - Sweet corn (Zea mays var. saccharata)

100 (a)

2001 90 40

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

40 (a)

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006:

2004 10

- Potatoes:

- - Other:

2004 10 91

- - - In the form of flour, meal of flakes

See Annex II

2004 90

- Other vegetables and mixtures of vegetables:

2004 90 10

- - Sweet corn (Zea mays var. saccharata)

100 (a)

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006:

2005 20

- Potatoes:

2005 20 10

- - In the form of flour, meal or flakes

See Annex II

2005 80

- Sweet corn (Zea mays var. saccharata)

100 (a)

2008

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

- Other, including mixtures, but excluding those of subheading No 2008 19:

2008 99

- Other: (SIC! - - Other:)

- - - Without added alcohol:

- - - - Without added sugar:

2008 99 85

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

100 (a)

2008 99 91

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

40 (a)

2101

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

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

2101 12

- - Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

2101 12 98

- - - Other

See Annex II

2101 20

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

- - Preparations:

2101 20 98

- - - Other

See Annex II

2101 30

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

- - Roasted chicory and other roasted coffee substitutes:

2101 30 19

- - - Other

137

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

2101 30 99

- - - Other

245

2102

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

2102 10

- Active yeasts:

- - Bakers' yeast:

2102 10 31

- - - Dried

425

2102 10 39

- - - Other

125

2105 00

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

2105 00 10

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

- Containing by weight of milk fats:

2105 00 91

- - 3 % or more but less than 7 %

2105 00 99

- - 7 % or more

2106

Food preparations not elsewhere specified or included:

2106 10 20* and2106 10 80

- Protein concentrates and textured protein substances

See Annex II

2106 90

- Other:

2106 90 10

- - Cheese fondues

2106 90 92* and2106 90 98

- - Other

See Annex II

2202

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

2202 90

- Other:

- - Other, containing by weight of fat obtained from the products of heading Nos 0401 to 0404:

2202 90 91

- - - Less than 0,2 %

2202 90 95

- - - 0,2 % or more but less than 2 %

2202 90 99

- - - 2 % or more

ex chapter 29

II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2905

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

- Other polyhydric alcohols:

2905 43

- - Mannitol

300

2905 44

- - D-Glucitol (sorbitol):

- - - In aqueous solution:

2905 44 11

- - - - Containing 2 % or less by weight of mannitol, calculated on the D-glucitol content

172

2905 44 19

- - - - Other

- - - Other:

2905 44 91

- - - - Containing 2 % or less by weight of mannitol, calculated on the D-glucitol content

245

2905 44 99

- - - - Other

128

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solution) based on one or more of such substances, of the types used as basic materials for industry; other preparations based on odoriferous substances, of the types used in the manufacture of drinks:

3302 10

- Of the types used in the food or drinks industries:

- - Of the types used in the drinks industries:

- - - Preparations containing all the flavouring agents that characterize a drink:

- - - - Other:

3302 10 29

- - - - - Other

See Annex II

3505

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

3505 10

- Dextrins and other modified starches:

3505 10 10

- - Dextrins

189

- - Other modified starches:

3505 10 90

- - - Other

189

3505 20

- Glues:

3505 20 10

- - Containing, by weight, less than 25 % of starches of dextrins or other modified starches

3505 20 30

- - Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches

3505 20 50

- - Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches

151

3505 20 90

- - Containing, by weight, 80 % or more of starches or dextrins or other modified starches

189

3809

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

3809 10

- With a basis of amylaceous substances:

3809 10 10

- - Containing by weight of such substances less than 55 %

3809 10 30

- - Containing by weight of such substances 55 % or more but less than 70 %

132

3809 10 50

- - Containing by weight of such substances 70 % or more but less than 83 %

161

3809 10 90

- - Containing by weight of such substances 83 % or more

189

3824

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; residual products of the chemical or allied industries, not elsewhere included:

3824 60

- Sorbitol, other than of subheading 2905 44:

- - in aqueous solution:

3824 60 11

- - - Containing 2 % or less by weight of mannitol, calculated on the D-glucitol content

172

3824 60 19

- - - Other

- - Other:

3824 60 91

- - - Containing 2 % or less by weight of mannitol, calculated on the D-glucitol content

245

3824 60 99

- - - Other

128

ANNEX II

(per 100 kg of goods)

Milk fat, milk proteins, sucrose, invert sugar and isoglucose; starch and glucose contents

Skimmed-milk powder

(PG 2)

Whole-milk powder

(PG 3)

Butter

(PG 6)

White sugar

Common wheat

Maize

A.Containing no milk fats or containing less than 1,5 % by weight of such fats, and containing by weight of milk proteins:

— 2,5 % or more but less than 6 %

— 6 % or more but less than 18 %

— 18 % or more but less than 30 %

— 30 % or more but less than 60 %

146

— 60 % or more

208

Containing 1,5 % or more but less than 3 % by weight of milk fats:

— Containing no milk proteins or containing less than 2,5 % by weight of such proteins:

— Containing by weight of milk proteins:

— 2,5 % or more but less than 6 %

— 6 % or more but less than 18 %

— 18 % or more but less than 30 %

— 30 % or more but less than 60 %

146

— 60 % or more

208

Containing 3 % or more but less than 6 % by weight of milk fats:

— Containing no milk proteins or containing less than 2,5 % by weight of such proteins

— Containing by weight of milk proteins:

— 2,5 % or more but less than 12 %

— 12 % or more

Containing 6 % or more but less than 9 % by weight of milk fats:

— Containing no milk proteins or containing less than 4 % by weight of such proteins

— Containing by weight of milk proteins:

— 4 % or more but less than 15 %

— 15 % or more

Containing 9 % or more but less than 12 % by weight of milk fats:

— Containing no milk proteins or containing less than 6 % by weight of such proteins

— Containing by weight of milk proteins:

— 6 % or more but less than 18 %

— 18 % or more

Containing 12 % or more but less than 18 % by weight of milk fats:

— Containing no milk proteins or containing less than 6 % by weight of such proteins

— Containing by weight of milk proteins:

— 6 % or more but less than 18 %

— 18 % or more

Containing 18 % or more but less than 26 % by weight of milk fats:

— Containing no milk proteins or containing less than 6 % by weight of such proteins

— Containing 6 % or more by weight of milk proteins

Containing 26 % or more but less than 40 % by weight of milk fats:

— Containing no milk proteins or containing less than 6 % by weight of such proteins

— Containing 6 % or more by weight of milk proteins

Containing by weight of milk fats:

— 40 % or more but less than 55 %

— 55 % or more but less than 70 %

— 70 % or more but less than 85 %

— 85 % or more

117

B.Containing by weight of sucrose, invert sugar and/or isoglucose:

— 5 % or more but less than 30 %

— 30 % or more but less than 50 %

— 50 % or more but less than 70 %

— 70 % or more

C.Containing by weight of starch and/or glucose:

— 5 % or more but less than 25 %

— 25 % or more but less than 50 %

— 50 % or more but less than 75 %

— 75 % or more

101

ANNEX III

Additional code (by composition)

Milk fat (% by weight)	Milk proteins (% by weight) (3)	(1)Starch/Glucose (% by weight)
		≥ 0 < 5					≥ 5 < 25					≥ 25 < 50				≥ 50 < 75			≥ 75
		(2)Sucrose/Invert sugar/Isoglucose (% by weight)					(2)Sucrose/Invert sugar/Isoglucose (% by weight)					(2)Sucrose/Invert sugar/Isoglucose (% by weight)				(2)Sucrose/Invert sugar/Isoglucose (% by weight)			(2)Sucrose/Invert sugar/Isoglucose (% by weight)
		≥ 0 < 5	≥ 5 < 30	≥ 30 < 50	≥ 50 < 70	≥ 70	≥ 0 < 5	≥ 5 < 30	≥ 30 < 50	≥ 50 < 70	≥ 70	≥ 0 < 5	≥ 5 < 30	≥ 30 < 50	≥ 50	≥ 0 < 5	≥ 5 < 30	≥ 30	≥ 0 < 5	≥ 5
≥ 0 < 1,5	≥ 0 < 2,5	7000	7001	7002	7003	7004	7005	7006	7007	7008	7009	7010	7011	7012	7013	7015	7016	7017	7758	7759
≥ 2,5 < 6	7020	7021	7022	7023	7024	7025	7026	7027	7028	7029	7030	7031	7032	7033	7035	7036	7037	7768	7769
≥ 6 < 18	7040	7041	7042	7043	7044	7045	7046	7047	7048	7049	7050	7051	7052	7053	7055	7056	7057	7778	7779
	≥ 18 < 30	7060	7061	7062	7063	7064	7065	7066	7067	7068	7069	7070	7071	7072	7073	7075	7076	7077	7788	7789
	≥ 30 < 60	7080	7081	7082	7083	7084	7085	7086	7087	7088	×	7090	7091	7092	×	7095	7096	×	×	×
	≥ 60	7800	7801	7802	×	×	7805	7806	7807	×	×	7810	7811	×	×	×	×	×	×	×
≥ 1,5 < 3	≥ 0 < 2,5	7100	7101	7102	7103	7104	7105	7106	7107	7108	7109	7110	7111	7112	7113	7115	7116	7117	7798	7799
	≥ 2,5 < 6	7120	7121	7122	7123	7124	7125	7126	7127	7128	7129	7130	7131	7132	7133	7135	7136	7137	7808	7809
	≥ 6 < 18	7140	7141	7142	7143	7144	7145	7146	7147	7148	7149	7150	7151	7152	7153	7155	7156	7157	7818	7819
	≥ 18 < 30	7160	7161	7162	7163	7164	7165	7166	7167	7168	7169	7170	7171	7172	7173	7175	7176	7177	7828	7829
	≥ 30 < 60	7180	7181	7182	7183	×	7185	7186	7187	7188	×	7190	7191	7192	×	7195	7196	×	×	×
	≥ 60	7820	7821	7822	×	×	7825	7826	7827	×	×	7830	7831	×	×	×	×	×	×	×
≥ 3 < 6	≥ 0 < 2,5	7840	7841	7842	7843	7844	7845	7846	7847	7848	7849	7850	7851	7852	7853	7855	7856	7857	7858	7859
	≥ 2,5 < 12	7200	7201	7202	7203	7204	7205	7206	7207	7208	7209	7210	7211	7212	7213	7215	7216	7217	7220	7221
	≥ 12	7260	7261	7262	7263	7264	7265	7266	7267	7268	7269	7270	7271	7272	7273	7275	7276	×	7838	×
≥ 6 < 9	≥ 0 < 4	7860	7861	7862	7863	7864	7865	7866	7867	7868	7869	7870	7871	7872	7873	7875	7876	7877	7878	7879
	≥ 4 < 15	7300	7301	7302	7303	7304	7305	7306	7307	7308	7309	7310	7311	7312	7313	7315	7316	7317	7320	7321
	≥ 15	7360	7361	7362	7363	7364	7365	7366	7367	7368	7369	7370	7371	7372	7373	7375	7376	×	7378	×
≥ 9 < 12	≥ 0 < 6	7900	7901	7902	7903	7904	7905	7906	7907	7908	7909	7910	7911	7912	7913	7915	7916	7917	7918	7919
	≥ 6 < 18	7400	7401	7402	7403	7404	7405	7406	7407	7408	7409	7410	7411	7412	7413	7415	7416	7417	7420	7421
	≥ 18	7460	7461	7462	7463	7464	7465	7466	7467	7468	×	7470	7471	7472	×	7475	7476	×	×	×
≥ 12 < 18	≥ 0 < 6	7940	7941	7942	7943	7944	7945	7946	7947	7948	7949	7950	7951	7952	7953	7955	7956	7957	7958	7959
	≥ 6 < 18	7500	7501	7502	7503	7504	7505	7506	7507	7508	7509	7510	7511	7512	7513	7515	7516	7517	7520	7521
	≥ 18	7560	7561	7562	7563	7564	7565	7566	7567	7568	×	7570	7571	7572	×	7575	7576	×	×	×
≥ 18 < 26	≥ 0 < 6	7960	7961	7962	7963	7964	7965	7966	7967	7968	7969	7970	7971	7972	7973	7975	7976	7977	7978	7979
	≥ 6	7600	7601	7602	7603	7604	7605	7606	7607	7608	7609	7610	7611	7612	7613	7615	7616	×	7620	×
≥ 26 < 40	≥ 0 < 6	7980	7981	7982	7983	7984	7985	7986	7987	7988	×	7990	7991	7992	×	7995	7996	×	×	×
	≥ 6	7700	7701	7702	7703	×	7705	7706	7707	7708	×	7710	7711	7712	×	7715	7716	×	×	×
≥ 40 < 55		7720	7721	7722	7723	×	7725	7726	7727	7728	×	7730	7731	7732	×	7735	7736	×	×	×
≥ 55 < 70		7740	7741	7742	×	×	7745	7746	7747	×	×	7750	7751	×	×	×	×	×	×	×
≥ 70 < 85		7760	7761	7762	×	×	7765	7766	×	×	×	7770	7771	×	×	×	×	×	×	×
≥ 85		7780	7781	×	×	×	7785	7786	×	×	×	×	×	×	×	×	×	×	×	×
(1) Starch/glucose The content of the goods (as presented) in starch, its degradation products, i.e. all the polymers of glucose, and the glucose, determined as glucose and expressed as starch (on a dry matter basis, 100 % purity; factor for conversion of glucose to starch: 0,9). However, where a mixture of glucose and fructose is declared (in whatever form) and/or is found to be present in the goods, the amount of glucose to be included in the above calculation is that which is in excess of the fructose content of the goods. (2) Sucrose/invert sugar/isoglucose The content of the goods (as presented), in sucrose, together with the sucrose which results from expressing as sucrose any mixture of glucose and fructose (the arithmetical sum of the amounts of these two sugars multiplied by 0,95), which is declared (in whatever form) and/or found to be present in the goods. However, where the fructose content of the goods is less than the glucose content, the amount of glucose to be included in the above calculation shall be an amount equal, by weight, to that of fructose. Note: In all cases, where a hydrolysis product of lactose is declared, and/or galactose is found to be present among the sugars, then the amount of glucose equal to that of galactose is deducted from the total glucose content before any other calculations are carried out. (3) Milk proteins Caseins and/or caseinates forming part of goods shall not be regarded as milk proteins if the goods do not have any constituent of lactic origin. Milk fat contained in the goods at less than 1 %, and lactose at less than 1 %, by weight, are not considered as other constituents of lactic origin. When customs formalities are completed, the person concerned must include in the appropriate declaration: ‘only milk ingredient: casein/caseinate’, if such is the case.

( 1 ) OJ No L 318, 20. 12. 1993, p. 18.

( 2 ) OJ No L 338, 28. 12. 1994, p. 30.

( 3 ) OJ No L 68, 19. 3. 1996, p. 10.

( 4 ) OJ No L 119, 30. 5. 1995, p. 8.

( 5 ) OJ No L 141, 4. 6. 1994, p. 12.

( 6 ) OJ No L 35, 13. 2. 1996, p. 1.

( 7 ) OJ L 253, 11. 10. 1993, p. 1.