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Commission Implementing Regulation (EU) No 1334/2011 of 19 December 2011 publishing, for 2012, the agricultural product nomenclature for export refunds introduced by Regulation (EEC) No 3846/87

Commission Implementing Regulation (EU) No 1334/2011of 19 December 2011publishing, for 2012, the agricultural product nomenclature for export refunds introduced by Regulation (EEC) No 3846/87 THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation)OJ L 299, 16.11.2007, p. 1.,Having regard to Commission Regulation (EEC) No 3846/87 of 17 December 1987 establishing an agricultural product nomenclature for export refundsOJ L 366, 24.12.1987, p. 1., and in particular the fourth paragraph of Article 3 thereof,Whereas:The full version of the refund nomenclature valid at 1 January 2012, as it ensues from the regulatory provisions on export arrangements for agricultural products, should be published.HAS ADOPTED THIS REGULATION:

Article 1Regulation (EEC) No 3846/87 is amended as follows:(1)Annex I is replaced by the text in Annex I to this Regulation.(2)Annex II is replaced by the text in Annex II to this Regulation.

Article 2This Regulation shall enter into force on 1 January 2012.It shall expire on 31 December 2012.

This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 19 December 2011.For the CommissionThe PresidentJosé Manuel BarrosoANNEX I"ANNEX IAGRICULTURAL PRODUCT NOMENCLATURE FOR EXPORT REFUNDSCONTENTSSectorPage1.Cereals and wheat or rye flour, groats or meal362.Rice and broken rice383.Products processed from cereals394.Cereal-based compound feedingstuffs445.Beef and veal456.Pigmeat497.Poultrymeat538.Eggs549.Milk and milk products5510.White and raw sugar without further processing6711.Syrups and other sugar products67

1.Cereals and wheat or rye flour, groats or meal

CN code	Description of goods	Product code
1001	Wheat and meslin:
	–Durum wheat:
10011100	– –Seed	1001 11 00 9000
10011900	– –Other	1001 19 00 9000
	–Other:
ex100191	– –Seed:
10019120	– – –Common wheat and meslin	1001 91 20 9000
10019190	– – –Other	1001 91 90 9000
10019900	– –Other	1001 99 00 9000
1002	Rye:
10021000	–Seed	1002 10 00 9000
10029000	–Other	1002 90 00 9000
1003	Barley:
10031000	–Seed	1003 10 00 9000
10039000	–Other	1003 90 00 9000
1004	Oats:
10041000	–Seed	1004 10 00 9000
10049000	–Other	1004 90 00 9000
1005	Maize (corn):
ex100510	–Seed:
10051090	– –Other	1005 10 90 9000
10059000	–Other	1005 90 00 9000
1007	Grain sorghum:
	–Seed:
10071010	– –Hybrids	1007 10 10 9000
10071090	– –Other	1007 10 90 9000
10079000	–Other	1007 90 00 9000
ex1008	Buckwheat, millet and canary seed; other cereals:
	–Millet:
10082100	– –Seed	1008 21 00 9000
10082900	– –Other	1008 29 00 9000
110100	Wheat or meslin flour:
	–Wheat flour:
11010011	– –Of durum wheat	1101 00 11 9000
11010015	– –Of common wheat and spelt:
	– – –Of an ash content of 0 to 600 mg/100 g	1101 00 15 9100
	– – –Of an ash content of 601 to 900 mg/100 g	1101 00 15 9130
	– – –Of an ash content of 901 to 1100 mg/100 g	1101 00 15 9150
	– – –Of an ash content of 1101 to 1650 mg/100 g	1101 00 15 9170
	– – –Of an ash content of 1651 to 1900 mg/100 g	1101 00 15 9180
	– – –Of an ash content of more than 1900 mg/100 g	1101 00 15 9190
11010090	–Meslin flour	1101 00 90 9000
ex1102	Cereal flours other than of wheat or meslin:
11029070	–Other:– –Rye flour:
	– – –Of an ash content of 0 to 1400 mg/100 g	1102 90 70 9500
	– – –Of an ash content of 1401 to 2000 mg/100 g	1102 90 70 9700
	– – –Of an ash content of more than 2000 mg/100 g	1102 90 70 9900
ex1103	Cereal groats, meal and pellets:
	–Groats and meal:
110311	– –Of wheat:
11031110	– – –Durum wheat:
	– – – –Of an ash content of 0 to 1300 mg/100 g:
	– – – – –Meal of which less than 10 %, by weight, is capable of passing through a sieve of 0,160 mm mesh	1103 11 10 9200
	– – – – –Other	1103 11 10 9400
	– – – –Of an ash content of more than 1300 mg/100 g	1103 11 10 9900
11031190	– – –Common wheat and spelt:
	– – – –Of an ash content of 0 to 600 mg/100 g	1103 11 90 9200
	– – – –Of an ash content of more than 600 mg/100 g	1103 11 90 9800

2.Rice and broken rice

CN code	Description of goods	Product code
ex1006	Rice:
100620	–Husked (brown) rice:
	– –Parboiled:
10062011	– – –Round grain	1006 20 11 9000
10062013	– – –Medium grain	1006 20 13 9000
	– – –Long grain:
10062015	– – – –Of a length/width ratio greater than 2 but less than 3	1006 20 15 9000
10062017	– – – –Of a length/width ratio equal to or greater than 3	1006 20 17 9000
	– –Other:
10062092	– – –Round grain	1006 20 92 9000
10062094	– – –Medium grain	1006 20 94 9000
	– – –Long grain:
10062096	– – – –Of a length/width ratio greater than 2 but less than 3	1006 20 96 9000
10062098	– – – –Of a length/width ratio equal to or greater than 3	1006 20 98 9000
100630	–Semi-milled or wholly milled rice, whether or not polished or glazed:
	– –Semi-milled rice:
	– – –Parboiled:
10063021	– – – –Round grain	1006 30 21 9000
10063023	– – – –Medium grain	1006 30 23 9000
	– – – –Long grain:
10063025	– – – – –Of a length/width ratio greater than 2 but less than 3	1006 30 25 9000
10063027	– – – – –Of a length/width ratio equal to or greater than 3	1006 30 27 9000
	– – –Other:
10063042	– – – –Round grain	1006 30 42 9000
10063044	– – – –Medium grain	1006 30 44 9000
	– – – –Long grain:
10063046	– – – – –Of a length/width ratio greater than 2 but less than 3	1006 30 46 9000
10063048	– – – – –Of a length/width ratio equal to or greater than 3	1006 30 48 9000
	– –Wholly milled rice:
	– – –Parboiled:
10063061	– – – –Round grain:
	– – – – –In immediate packings of 5 kg net or less	1006 30 61 9100
	– – – – –Other	1006 30 61 9900
10063063	– – – –Medium grain:
	– – – – –In immediate packings of 5 kg net or less	1006 30 63 9100
	– – – – –Other	1006 30 63 9900
	– – – –Long grain:
10063065	– – – – –Of a length/width ratio greater than 2 but less than 3:
	– – – – – –In immediate packings of 5 kg net or less	1006 30 65 9100
	– – – – – –Other	1006 30 65 9900
10063067	– – – – –Of a length/width ratio equal to or greater than 3:
	– – – – – –In immediate packings of 5 kg net or less	1006 30 67 9100
	– – – – – –Other	1006 30 67 9900
	– – –Other:
10063092	– – – –Round grain:
	– – – – –In immediate packings of 5 kg net or less	1006 30 92 9100
	– – – – –Other	1006 30 92 9900
10063094	– – – –Medium grain:
	– – – – –In immediate packings of 5 kg net or less	1006 30 94 9100
	– – – – –Other	1006 30 94 9900
	– – – –Long grain:
10063096	– – – – –Of a length/width ratio greater than 2 but less than 3:
	– – – – – –In immediate packings of 5 kg net or less	1006 30 96 9100
	– – – – – –Other	1006 30 96 9900
10063098	– – – – –Of a length/width ratio equal to or greater than 3:
	– – – – – –In immediate packings of 5 kg net or less	1006 30 98 9100
	– – – – – –Other	1006 30 98 9900
10064000	–Broken rice	1006 40 00 9000

3.Products processed from cerealsOJ L 149, 7.6.2008 p. 55.The analytical method to be used for the determination of the fatty matter content is that printed in Annex I (method A) to Commission Directive 84/4/EEC (OJ L 15, 18.1.1984, p. 28).The procedure to be followed for the determination of the fatty matter content is as follows:the sample has to be crushed so that 90 % or more can pass through a sieve with an aperture of 500 micrometres and 100 % can pass through a sieve with an aperture of 1000 micrometres,the analytical method to be used afterwards is that which is printed in Annex I (method A) to Directive 84/4/EEC.The dry matter content of starch is determined by the method laid down in Annex IV to Commission Regulation (EC) No 687/2008 (OJ L 192, 19.7.2008, p. 20). The purity of starch is determined using the Ewers modified polarimetric method, as published in Annex III, part L of Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1).The export refund payable for starch shall be adjusted by using the following formula:1.Potato starch: ((actual % dry matter)/80) × export refund.2.All other types of starch: ((actual % dry matter)/87) × export refund.When completing customs formalities, the applicant shall state on the declaration provided for this purpose the dry matter content of the product.The export refund is payable for products having a dry matter content of at least 78 %. The export refund provided for products having a dry matter content of less than 78 % shall be adjusted by using the following formula:((actual dry matter content)/78) × export refund.The dry matter content is determined by method 2 laid down in Annex II to Commission Directive 79/796/EEC (OJ L 239, 22.9.1979, p. 24), or by any other suitable analysis method offering at least the same guarantees.

CN code	Description of goods	Product code
ex1102	Cereal flours other than of wheat or meslin:
ex110220	–Maize (corn) flour:
ex11022010	– –Of a fat content not exceeding 1,5 % by weight:
	– – –Of a fat content not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight	1102 20 10 9200
	– – –Of a fat content exceeding 1,3 % but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight	1102 20 10 9400
ex11022090	– –Other:
ex11022090	– – –Of a fat content exceeding 1,5 % but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight	1102 20 90 9200
ex110290	–Other:
11029010	– –Barley flour:
	– – –Of an ash content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight	1102 90 10 9100
	– – –Other	1102 90 10 9900
ex11029030	– –Oat flour:
ex11029030	– – –Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a crude fibre content, referred to dry matter, not exceeding 1,8 % by weight, of a moisture content not exceeding 11 % and of which the peroxidase is virtually inactivated	1102 90 30 9100
ex1103	Cereal groats, meal and pellets:
	–Groats and meal:
ex110313	– –Of maize (corn):
ex11031310	– – –Of a fat content not exceeding 1,5 % by weight:
	– – – –Of a fat content, not exceeding 0,9 % by weight and a crude fibre content, referred to dry matter, not exceeding 0,6 % by weight of which a percentage not exceeding 30 % passes through a sieve with an aperture of 315 micrometers and of which a percentage not exceeding 5 % passes through a sieve with an aperture of 150 micrometers	1103 13 10 9100
	– – – –Of a fat content, exceeding 0,9 % by weight but not exceeding 1,3 % by weight and a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight of which a percentage not exceeding 30 % passes through a sieve with an aperture of 315 micrometers and of which a percentage not exceeding 5 % passes through a sieve with an aperture of 150 micrometers	1103 13 10 9300
	– – – –Of a fat content, exceeding 1,3 % by weight but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1,0 % by weight of which a percentage not exceeding 30 % passes through a sieve with an aperture of 315 micrometers and of which a percentage not exceeding 5 % passes through a sieve with an aperture of 150 micrometers	1103 13 10 9500
ex11031390	– – –Other:
ex11031390	– – – –Of a fat content, exceeding 1,5 % by weight but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight of which a percentage not exceeding 30 % passes through a sieve with an aperture of 315 micrometers and of which a percentage not exceeding 5 % passes through a sieve with an aperture of 150 micrometers	1103 13 90 9100
ex110319	– –Of other cereals:
11031920	– – –Of rye or barley:
	– – – –Of rye	1103 19 20 9100
	– – – –Of barley:
	– – – – –Of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight	1103 19 20 9200
ex11031940	– – –Of oats:
ex11031940	– – – –Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % of a moisture content not exceeding 11 % and of which the peroxidase is virtually inactivated	1103 19 40 9100
ex110320	–Pellets:
ex11032025	–Of rye or barley:
	– – –Of barley	1103 20 25 9100
11032060	– –Of wheat	1103 20 60 9000
ex1104	Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No 1006; germ of cereals, whole, rolled, flaked or ground:
	–Rolled or flaked grains:
ex110412	– –Of oats:
ex11041290	– – –Flaked:
	– – – –Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % of a moisture content not exceeding 12 % and of which the peroxidase is virtually inactivated	1104 12 90 9100
	– – – –Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content exceeding 0,1 %, but not exceeding 1,5 % of a moisture content not exceeding 12 % and of which the peroxidase is virtually inactivated	1104 12 90 9300
ex110419	– –Of other cereals:
11041910	– – –Of wheat	1104 19 10 9000
ex11041950	– – –Of maize:
	– – – –Flaked:
	– – – – –Of a fat content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,7 % by weight	1104 19 50 9110
	– – – – –Of a fat content, referred to dry matter, exceeding 0,9 % but not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight	1104 19 50 9130
	– – –Of barley:
ex11041969	– – – –Flaked
ex11041969	– – – – –Of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight	1104 19 69 9100
	–Other worked grains (for example, hulled, pearled, sliced or kibbled):
ex110422	– –Of oats:
ex11042240	– – –Hulled (shelled or husked) wheather or not sliced or kibbled:
	– – – –Hulled (shelled or husked):
	– – – –Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of tegument content not exceeding 0,5 %, of a moisture content not exceeding 11 % and of which the peroxidase is virtually inactivated corresponding to the definition given in the Annex to Regulation (EC) No 508/2008	1104 22 40 9100
	– – – –Hulled and sliced or kibbled ("Grütze" or "grutten"):
	– – – –Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 %, of a moisture content not exceeding 11 % and of which the peroxidase is virtually inactivated corresponding to the definition given in the Annex to Regulation (EC) No 508/2008	1104 22 40 9200
ex110423	– –Of maize (corn):
ex11042340	– – –Hulled (shelled or husked), whether or not sliced or kibbled; pearled:
	– – – –Hulled (shelled or husked), whether or not sliced or kibbled:
	– – – – –Of a fat content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,6 % by weight ("Grütze" or "grutten") corresponding to the definition given in the Annex to Regulation (EC) No 508/2008	1104 23 40 9100
	– – – – –Of a fat content, referred to dry matter, exceeding 0,9 % but not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight ("Grütze" or "grutten") corresponding to the definition given in the Annex to Regulation (EC) No 508/2008	1104 23 40 9300
110429	– –Of other cereals:
	– – –Of barley:
ex11042904	– – – –Hulled (shelled or husked), whether or not sliced or kibbled:
	– – – – –Of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight corresponding to the definition given in the Annex to Regulation (EC) No 508/2008	1104 29 04 9100
ex11042905	– – – –Pearled:
	– – – – –Of an ash content, referred to dry matter, not exceeding 1 % by weight (without talc):
	– – – – – –First category corresponding to the definition given in the Annex to Regulation (EC) No 508/2008	1104 29 05 9100
	– – – – – –Second category corresponding to the definition given in the Annex to Regulation (EC) No 508/2008	1104 29 05 9300
	– – –other:
ex11042917	– – – –Hulled (shelled or husked), whether or not sliced or kibbled:
	– – – – –Of wheat, not sliced or kibbled corresponding to the definition given in the Annex to Regulation (EC) No 508/2008	1104 29 17 9100
	– – – –Not otherwise worked than kibbled:
11042951	– – – – –Of wheat	1104 29 51 9000
11042955	– – – – –Of rye	1104 29 55 9000
110430	–Germ of cereals, whole, rolled, flaked or ground:
11043010	– –Of wheat	1104 30 10 9000
11043090	– –Of other cereals	1104 30 90 9000
1107	Malt, whether or not roasted:
110710	–Not roasted:
	– –Of wheat:
11071011	– – –In the form of flour	1107 10 11 9000
11071019	– – –Other:	1107 10 19 9000
	– –Other:
11071091	– – –In the form of flour	1107 10 91 9000
11071099	– – –Other	1107 10 99 9000
11072000	–Roasted	1107 20 00 9000
ex1108	Starches; inulin:
	–Starches:
ex11081100	– –Wheat starch:
	– – –Of a dry matter content of not less than 87 % and a purity in the dry matter of not less than 97 %	1108 11 00 9200
	– – –Of a dry matter content of not less than 84 % but less than 87 % and a purity in the dry matter of not less than 97 %	1108 11 00 9300
ex11081200	– –Maize (corn) starch:
	– – –Of a dry matter content of not less than 87 % and a purity in the dry matter of not less than 97 %	1108 12 00 9200
	– – –Of a dry matter content of not less than 84 % but less than 87 % and a purity in the dry matter of not less than 97 %	1108 12 00 9300
ex11081300	– –Potato starch:
	– – –Of a dry matter content of not less than 80 % and a purity in the dry matter of not less than 97 %	1108 13 00 9200
	– – –Of a dry matter content of not less than 77 % but less than 80 % and a purity in the dry matter of not less than 97 %	1108 13 00 9300
ex110819	– –Other starches:
ex11081910	– – –Rice starch:
	– – – –Of a dry matter content of not less than 87 % and a purity in the dry matter of not less than 97 %	1108 19 10 9200
	– – – –Of a dry matter content of not less than 84 % but less than 87 % and a purity in the dry matter of not less than 97 %	1108 19 10 9300
ex11090000	Wheat gluten, whether or not dried:
ex11090000	–Dried wheat gluten, of a protein content, referred to dry matter, of 82 % or more by weight (N × 6,25)	1109 00 00 9100
ex1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
ex170230	–Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose:
	– –Other:
17023050	– – –In the form of white crystalline powder, whether or not agglomerated	1702 30 50 9000
17023090	– – –Other	1702 30 90 9000
ex170240	–Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar:
17024090	– –Other	1702 40 90 9000
ex170290	–Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:
17029050	– –Maltodextrine and maltodextrine syrup:
	– – –Maltodextrine, in the form of a white solid, whether or not agglomerated	1702 90 50 9100
	– – –Other	1702 90 50 9900
	– –Caramel:
	– – –Other:
17029075	– – – –In the form of powder, whether or not agglomerated	1702 90 75 9000
17029079	– – – –Other	1702 90 79 9000
ex2106	Food preparations not elsewhere specified or included:
ex210690	–Other:
	– –Flavoured or coloured sugar syrups:
	– – –Other:
21069055	– – – –Glucose syrup and maltodextrine syrup	2106 90 55 9000

4.Cereal-based compound feedingstuffsCovered by Commission Regulation (EC) No 1517/95 (OJ L 147, 30.6.1995, p. 51).For the purposes of the refund only the starch coming from cereal products is taken into account. Cereal products means the products falling within subheadings 07099960 and 07129019, Chapter 10, and heading 1101, 1102, 1103 and 1104 (unprocessed and not reconstituted) excluding subheading 110430 and the cereals content of the products falling within subheadings 19041010 and 19041090 of the Combined Nomenclature. The cereals content in products under subheadings 19041010 and 19041090 of the Combined Nomenclature is considered to be equal to the weight of this final product. No refund is paid for cereals where the origin of the starch cannot be clearly established by analysis.A refund will only be paid for products containing 5 % or more by weight of starch.

CN code	Description of goods	Product code
ex2309	Preparations of a kind used in animal feeding:
ex230910	–Dog or cat food, put up for retail sale:
	– –Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 17023050, 17023090, 17024090, 17029050 and 21069055 or milk products:
	– – –Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup:
	– – – –Containing no starch, or containing 10 % or less by weight of starch:
23091011	– – – – –Containing no milk products or containing less than 10 % by weight of such products	2309 10 11 9000
23091013	– – – – –Containing not less than 10 % but less than 50 % by weight of milk products	2309 10 13 9000
	– – – –Containing more than 10 % but not more than 30 % by weight of starch:
23091031	– – – – –Containing no milk products or containing less than 10 % by weight of such products	2309 10 31 9000
23091033	– – – – –Containing not less than 10 % but less than 50 % by weight of milk products	2309 10 33 9000
	– – – –Containing more than 30 % by weight of starch:
23091051	– – – – –Containing no milk products or containing less than 10 % by weight of such products	2309 10 51 9000
23091053	– – – – –Containing not less than 10 % but less than 50 % by weight of milk products	2309 10 53 9000
ex230990	–Other:
	– –Other, including premixes:
	– – –Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 17023050, 17023090, 17024090, 17029050 and 21069055 or milk products:
	– – – –Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup:
	– – – – –Containing no starch or containing 10 % or less by weight of starch:
23099031	– – – – – –Containing no milk products or containing less than 10 % by weight of such products	2309 90 31 9000
23099033	– – – – – –Containing not less than 10 % but less than 50 % by weight of milk products	2309 90 33 9000
	– – – – –Containing more than 10 % but not more than 30 % by weight of starch:
23099041	– – – – – –Containing no milk products or containing less than 10 % by weight of such products	2309 90 41 9000
23099043	– – – – – –Containing not less than 10 % but less than 50 % by weight of milk products	2309 90 43 9000
	– – – – –Containing more than 30 % by weight of starch:
23099051	– – – – – –Containing no milk products or containing less than 10 % by weight of such products	2309 90 51 9000
23099053	– – – – – –Containing not less than 10 % but less than 50 % by weight of milk products	2309 90 53 9000

5.Beef and vealEntry within this subheading is subject to the submission of the certificate appearing in the Annex to Commission Regulation (EC) No 433/2007 (OJ L 104, 21.4.2007, p. 3).The granting of the refund is subject to compliance with the conditions laid down in Commission Regulation (EC) No 1359/2007 (OJ L 304, 22.11.2007, p. 21), and, if applicable, in Commission Regulation (EC) No 1741/2006 (OJ L 329, 25.11.2006, p. 7).OJ L 308, 8.11.2006, p. 7.OJ L 281, 24.10.2008, p. 3.OJ L 325, 24.11.2006, p. 12.The lean bovine meat content excluding fat is determined in accordance with the procedure described in the Annex to Commission Regulation (EEC) No 2429/86 (OJ L 210, 1.8.1986, p. 39). The term "average content" refers to the sample quantity as defined in Article 2(1) of Regulation (EC) No 765/2002 (OJ L 117, 4.5.2002, p. 6). The sample is to be taken from that part of the consignment presenting the highest risk.Determination of collagen content:The collagen content shall be taken to mean the hydroxyproline content multiplied by the factor 8. The hydroxyproline content must be determined according to ISO method 3496-1978.

CN code	Description of goods	Product code
ex0102	Live bovine animals:
	–Cattle:
ex010221	– –Pure-bred breeding animals:
ex01022110	– – –Heifers (female bovines that have never calved):
	– – – –With a live weight equal to or greater than 250 kg:
	– – – – –Up to the age of 30 months	0102 21 10 9140
	– – – – –Other	0102 21 10 9150
ex01022130	– – –Cows:
	– – – –With a live weight equal to or greater than 250 kg:
	– – – – –Up to the age of 30 months	0102 21 30 9140
	– – – – –Other	0102 21 30 9150
ex01022190	– – –Other:
ex01022190	– – – –With a live weight equal to or greater than 300 kg	0102 21 90 9120
ex010229	– –Other:
	– – –Of a weight exceeding 160 kg but not exceeding 300 kg:
ex01022941	– – – –For slaughter:
ex01022941	– – – – –Of a weight exceeding 220 kg	0102 29 41 9100
	– – –Of a weight exceeding 300 kg:
	– – – –Heifers (female bovines that have never calved):
01022951	– – – – –For slaughter	0102 29 51 9000
01022959	– – – – –Other	0102 29 59 9000
	– – – –Cows:
01022961	– – – – –For slaughter	0102 29 61 9000
01022969	– – – – –Other	0102 29 69 9000
	– – – –Other:
01022991	– – – – –For slaughter	0102 29 91 9000
01022999	–– – – – Other	0102 29 99 9000
	–Buffalo:
ex01023100	– –Pure-bred breeding animals:
	– – –Heifers (female bovines that have never calved):
	– – – –With a live weight equal to or greater than 250 kg:
	– – – – –Up to the age of 30 months	0102 31 00 9100
	– – – – –Other	0102 31 00 9150
	– – –Cows:
	– – – –With a live weight equal to or greater than 250 kg:
	– – – – –Up to the age of 30 months	0102 31 00 9200
	– – – – –Other	0102 31 00 9250
	– – –Other:
	– – – –With a live weight equal to or greater than 300 kg	0102 31 00 9300
010239	– –Other:
ex01023910	– – –Domestic species:
	– – – –Of a weight exceeding 160 kg but not exceeding 300 kg:
	– – – – –For slaughter:
	– – – – – –Of a weight exceeding 220 kg	0102 39 10 9100
	– – – –Of a weight exceeding 300 kg:
	– – – – –Heifers (female bovines that have never calved):
	– – – – – –For slaughter	0102 39 10 9150
	– – – – – –Other	0102 39 10 9200
	– – – – –Cows:
	– – – – – –For slaughter	0102 39 10 9250
	– – – – – –Other	0102 39 10 9300
	– – – – –Other:
	– – – – – –For slaughter	0102 39 10 9350
	– – – – – –Other	0102 39 10 9400
ex010290	–Other:
ex01029020	– –Pure-bred breeding animals:
	– – –Heifers (female bovines that have never calved):
	– – – –With a live weight equal to or greater than 250 kg:
	– – – – –Up to the age of 30 months	0102 90 20 9100
	– – – – –Other	0102 90 20 9150
	– – –Cows:
	– – – –With a live weight equal to or greater than 250 kg:
	– – – – –Up to the age of 30 months	0102 90 20 9200
	– – – – –Other	0102 90 20 9250
	– – –Other:
	– – – –With a live weight equal to or greater than 300 kg	0102 90 20 9300
	– –Other:
ex01029091	– – –Domestic species:
	– – – –Of a weight exceeding 160 kg but not exceeding 300 kg:
	– – – – –For slaughter:
	– – – – – –Of a weight exceeding 220 kg	0102 90 91 9100
	– – – –Of a weight exceeding 300 kg:
	– – – – –Heifers (female bovines that have never calved):
	– – – – – –For slaughter	0102 90 91 9150
	– – – – – –Other	0102 90 91 9200
	– – – – –Cows:
	– – – – – –For slaughter	0102 90 91 9250
	– – – – – –Other	0102 90 91 9300
	– – – – –Other:
	– – – – – –For slaughter	0102 90 91 9350
	– – – – – –Other	0102 90 91 9400
0201	Meat of bovine animals, fresh and chilled:
02011000	–Carcases and half-carcases:
	– –The front part of a carcase or of a half-carcase comprising all the bones and the scrag, neck and shoulder but with more than 10 ribs:
	– – –From male adult bovine animals	0201 10 00 9110
	– – –Other	0201 10 00 9120
	– –Other:
	– – –From male adult bovine animals	0201 10 00 9130
	– – –Other	0201 10 00 9140
020120	–Other cuts with bone in:
02012020	– –"Compensated" quarters:
	– – –From male adult bovine animals	0201 20 20 9110
	– – –Other	0201 20 20 9120
02012030	– –Unseparated or separated forequarters:
	– – –From male adult bovine animals	0201 20 30 9110
	– – –Other	0201 20 30 9120
02012050	– –Unseparated or separated hindquarters:
	– – –With a maximum of eight ribs or eight pairs of ribs:
	– – – –From male adult bovine animals	0201 20 50 9110
	– – – –Other	0201 20 50 9120
	– – –With more than eight ribs or eight pairs of ribs:
	– – – –From male adult bovine animals	0201 20 50 9130
	– – – –Other	0201 20 50 9140
ex02012090	– –Other:
ex02012090	– – –The weight of bone not exceeding one third of the weight of the cut	0201 20 90 9700
02013000	–Boneless:
	– –Boneless cuts exported to the United States of America under the conditions laid down in Commission Regulation (EC) No 1643/2006 or to Canada under the conditions laid down in Regulation (EC) No 1041/2008	0201 30 00 9050
	– –Boneless cuts, including minced meat, with an average lean bovine meat content (excluding fat) of 78 % or more	0201 30 00 9060
	– –Other, each piece individually wrapped with an average lean bovine meat content (excluding fat) of 55 % or more:
	– – –from the hindquarters of adult male bovine animals with a maximum of eight ribs or eight pairs of ribs, straight cut or "Pistola" cut	0201 30 00 9100
	– – –from unseparated or separated forequarters of adult male bovine animals, straight cut or "Pistola" cut	0201 30 00 9120
	– –Other	0201 30 00 9140
ex0202	Meat of bovine animals, frozen:
02021000	–Carcases and half-carcases:
	– –The front part of a carcase or of a half-carcase comprising all the bones and the scrag, neck and shoulder but with more than 10 ribs	0202 10 00 9100
	– –Other	0202 10 00 9900
ex020220	–Other cuts, with bone in:
02022010	– –"Compensated" quarters	0202 20 10 9000
02022030	– –Unseparated or separated forequarters	0202 20 30 9000
02022050	– –Unseparated or separated hindquarters:
	– – –With a maximum of eight ribs or eight pairs of ribs	0202 20 50 9100
	– – –With more than eight ribs or eight pairs of ribs	0202 20 50 9900
ex02022090	– –Other:
ex02022090	– – –The weight of bone not exceeding one third of the weight of the cut	0202 20 90 9100
020230	–Boneless:
02023090	– –Other:
	– – –Boneless cuts exported to the United States of America under the conditions laid down in Regulation (EC) No 1643/2006 or to Canada under the conditions laid down in Regulation (EC) No 1041/2008	0202 30 90 9100
	– – –Other, including minced meat, with an average lean bovine meat content (excluding fat) of 78 % or more	0202 30 90 9200
	– – –Other	0202 30 90 9900
ex0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen:
020610	–Of bovine animals, fresh and chilled:
	– –Other:
02061095	– – –Thick skirt and thin skirt	0206 10 95 9000
	–Of bovine animals, frozen:
020629	– –Other:
	– – –Other:
02062991	– – – –Thick skirt and thin skirt	0206 29 91 9000
ex0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:
ex021020	–Meat of bovine animals:
ex02102090	– –Boneless:
ex02102090	– – –Salted and dried	0210 20 90 9100
ex1602	Other prepared or preserved meat, meat offal or blood:
ex160250	–Of bovine animals:
	– –Other:
ex16025031	– – –Corned beef, in airtight containers; not containing meat other than that of the bovine species:
	– – – –With a collagen/protein ratio of no more than 0,35 and containing by weight the following percentages of bovine meats (excluding offal and fat):
	– – – – –90 % or more:
	– – – – – –Products complying with the conditions laid down in Regulation (EC) No 1731/2006	1602 50 31 9125
	– – – – –80 % or more, but less than 90 %:
	– – – – – –Products complying with the conditions laid down in Regulation (EC) No 1731/2006	1602 50 31 9325
ex16025095	– – –Other, in airtight containers:
	– – – –Not containing meat other than that of animals of the bovine species:
	– – – – –With a collagen/protein ratio of no more than 0,35 and containing by weight the following percentages of bovine meats (excluding offal and fat):
	– – – – – –90 % or more:
	– – – – – – –Products complying with the conditions laid down in Regulation (EC) No 1731/2006	1602 50 95 9125
	– – – – – –80 % or more, but less than 90 %:
	– – – – – – –Products complying with the conditions laid down in Regulation (EC) No 1731/2006	1602 50 95 9325

6.PigmeatThe products and cuts thereof may be classified in this subheading only if the size and the characteristics of the coherent muscle tissue enable them to be identified as coming from the primary cuts mentioned. The expression "cuts thereof" applies to products with a net unit weight of at least 100 grams or to products cut into uniform slices which can be clearly identified as coming from the primary cut mentioned and which are packed together with a net overall weight of at least 100 grams.Only those products for which the name is certified by the competent authorities of the producing Member State can benefit from this refund.The refund on sausages presented in containers with a preservative liquid is granted on net weight after deduction of weight of this liquid.The weight of a coating of paraffin corresponding to normal use in the trade is considered as part of the net weight of the sausage.If composite food preparations (including prepared dishes) containing sausages, are classified within heading No 1601 because of their composition, the refund is granted only on the net weight of the sausages, the meat and the offal, including fats of any kind or origin, which make part of those preparations.The refund on products containing bones is granted on the net weight of the product after deduction of the weight of the bones.Grant of the refund is subject to compliance with the conditions laid down in Commission Regulation (EC) No 903/2008 (OJ L 249, 18.9.2008, p. 3). At the time of the conclusion of customs export formalities the exporter shall declare in writing that the products in question fulfil those conditions.The meat and fat content is to be determined in accordance with the analysis procedure in the Annex to Commission Regulation (EC) No 2004/2002 (OJ L 308, 9.11.2002, p. 22).The content of meat or meat offal, of any kind, including fats of any kind or origin, is to be determined in accordance with the analysis procedure in the Annex to Commission Regulation (EEC) No 226/89 (OJ L 29, 31.1.1989, p. 11).Freezing of the products pursuant to the first paragraph of Article 7(3) of Regulation (EC) No 612/2009 (OJ L 186, 17.7.2009, p. 1) is not permitted.Carcasses of half-carcasses may be presented with or without the chaps.Shoulders may be presented with or without the chaps.Fore-ends may be presented with or without the chaps.Jowls, chaps or chaps and jowls together, presented alone, do not benefit from this refund.Boneless, neck-ends, presented alone, do not benefit from this refund.In the case that the classification of the goods as hams or cuts of hams of heading 1602 41 10 9110 is not justified on the basis of the provisions of additional note 2 of Chapter 16 of the CN, the refund for product code 1602 42 10 9110 or, as the case may be, 1602 49 19 9130 may be granted, without prejudice to the application of Article 48 of Commission Regulation (EC) No 612/2009.In the case that the classification of the goods as shoulders or cuts of shoulders of heading 1602 42 10 9110 is not justified on the basis of the provisions of additional note 2 of chapter 16 of the CN, the refund for product code 1602 49 19 9130 may be granted, without prejudice to the application of Article 48 of Regulation (EC) No 612/2009.

CN code	Description of goods	Product code
ex0103	Live swine:
	–Other:
ex010391	– –Weighing less than 50 kg:
01039110	– – –Domestic species	0103 91 10 9000
ex010392	– –Weighing 50 kg or more:
	– – –Domestic species:
01039219	– – – –Other	0103 92 19 9000
ex0203	Meat of swine, fresh, chilled or frozen:
	–Fresh or chilled:
ex020311	– –Carcases and half-carcases:
02031110	– – –Of domestic swine	0203 11 10 9000
ex020312	– –Hams, shoulders and cuts thereof, with bone in:
	– – –Of domestic swine:
ex02031211	– – – –Hams and cuts thereof:
ex02031211	– – – – –With a total bone and cartilage content of less than 25 % by weight	0203 12 11 9100
ex02031219	– – – –Shoulders and cuts thereof:
ex02031219	– – – – –With a total bone and cartilage content of less than 25 % by weight	0203 12 19 9100
ex020319	– –Other:
	– – –Of domestic swine:
ex02031911	– – – –Fore-ends and cuts thereof:
ex02031911	– – – – –With a total bone and cartilage content of less than 25 % by weight	0203 19 11 9100
ex02031913	– – – –Loins and cuts thereof, with bone in:
ex02031913	– – – – –With a total bone and cartilage content of less than 25 % by weight	0203 19 13 9100
ex02031915	– – – –Bellies (streaky) and cuts thereof:
ex02031915	– – – – –With a total bone and cartilage content of less than 15 % by weight	0203 19 15 9100
	– – – –Other:
ex02031955	– – – – –Boneless:
	– – – – – –Hams, fore-ends, shoulders or loins, and cuts thereof	0203 19 55 9110
	– – – – – –Bellies, and cuts thereof, with a total cartilage content of less than 15 % by weight	0203 19 55 9310
	–Frozen:
ex020321	– –Carcases and half-carcases:
02032110	– – –Of domestic swine	0203 21 10 9000
ex020322	– –Hams, shoulders and cuts thereof, with bone in:
	– – –Of domestic swine:
ex02032211	– – – –Hams and cuts thereof:
ex02032211	– – – – –With a total bone and cartilage content of less than 25 % by weight	0203 22 11 9100
ex02032219	– – – –Shoulders and cuts thereof:
ex02032219	– – – – –With a total bone and cartilage content of less than 25 % by weight	0203 22 19 9100
ex020329	– –Other:
	– – –Of domestic swine:
ex02032911	– – – –Fore-ends and cuts thereof:
ex02032911	– – – – –With a total bone and cartilage content of less than 25 % by weight	0203 29 11 9100
ex02032913	– – – –Loins and cuts thereof, with bone in:
ex02032913	– – – – –With a total bone and cartilage content of less than 25 % by weight	0203 29 13 9100
ex02032915	– – – –Bellies (streaky) and cuts thereof:
ex02032915	– – – – –With a total bone and cartilage content of less than 15 % by weight	0203 29 15 9100
	– – – –Other:
ex02032955	– – – – –Boneless:
ex02032955	– – – – – –Hams, fore-ends, shoulders and cuts thereof	0203 29 55 9110
ex0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:
	–Meat of swine:
ex021011	– –Hams, shoulders and cuts thereof, with bone in:
	– – –Of domestic swine:
	– – – –Salted or in brine:
ex02101111	– – – – –Hams and cuts thereof:
ex02101111	– – – – – –With a total bone and cartilage content of less than 25 % by weight	0210 11 11 9100
	– – – –Dried or smoked
ex02101131	– – – – –Hams and cuts thereof:
	– – – – – –"Prosciutto di Parma", "Prosciutto di San Daniele":
	– – – – – – –With a total bone and cartilage content of less than 25 % by weight	0210 11 31 9110
	– – – – – –Other:
	– – – – – – –With a total bone and cartilage content of less than 25 % by weight	0210 11 31 9910
ex021012	– –Bellies (streaky) and cuts thereof:
	– – –Of domestic swine:
ex02101211	– – – –Salted or in brine:
ex02101211	– – – – –With a total bone and cartilage content of less than 15 % by weight	0210 12 11 9100
ex02101219	– – – –Dried or smoked:
ex02101219	– – – – –With a total bone and cartilage content of less than 15 % by weight	0210 12 19 9100
ex021019	– –Other:
	– – –Of domestic swine:
	– – – –Salted or in brine:
ex02101940	– – – – –Loins and cuts thereof:
ex02101940	– – – – – –With a total bone and cartilage content of less than 25 % by weight	0210 19 40 9100
ex02101950	– – – – –Other:
	– – – – – –Boneless:
	– – – – – – –Hams, fore-ends, shoulders or loins, and cuts thereof	0210 19 50 9100
	– – – – – – –Bellies and cuts thereof, derinded:
	– – – – – – – –With a total cartilage content of less than 15 % by weight	0210 19 50 9310
	– – – –Dried or smoked:
	– – – – –Other:
ex02101981	– – – – – –Boneless:
	– – – – – – –"Prosciutto di Parma", "Prosciutto di San Daniele", and cuts thereof	0210 19 81 9100
	– – – – – – –Hams, fore-ends, shoulders or loins, and cuts thereof	0210 19 81 9300
ex160100	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products:
	–Other:
16010091	– –Sausages, dry or for spreading, uncooked:
	– – –Not containing the meat or offal of poultry	1601 00 91 9120
	– – –Other	1601 00 91 9190
16010099	– –Other:
	– – –Not containing the meat or offal of poultry	1601 00 99 9110
	– – –Other	1601 00 99 9190
ex1602	Other prepared or preserved meat, meat offal or blood:
	–Of swine:
ex160241	– –Hams and cuts thereof:
ex16024110	– – –Of domestic swine:
	– – – –Cooked, containing by weight 80 % or more of meat and fat:
	– – – – –In immediate packings with a net weight of 1 kg or more	1602 41 10 9110
	– – – – –In immediate packings with a net weight of less than 1 kg	1602 41 10 9130
ex160242	– –Shoulders and cuts thereof:
ex16024210	– – –Of domestic swine:
	– – – –Cooked, containing by weight 80 % or more of meat and fat:
	– – – – –In immediate packings with a net weight of 1 kg or more	1602 42 10 9110
	– – – – –In immediate packings with a net weight of less than 1 kg	1602 42 10 9130
ex160249	– –Other, including mixtures:
	– – –Of domestic swine:
	– – – –Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin:
ex16024919	– – – – –Other:
	– – – – – –Cooked, containing by weight 80 % or more of meat and fat:
	– – – – – – –Not containing the meat or offal of poultry:
	– – – – – – – –Containing a product composed of clearly recognisable pieces of muscular meat which, due to their size are not identifiable as having been obtained from hams, shoulders, loins or collars, together with small particles of visible fat and small quantities of jelly deposits	1602 49 19 9130

7.Poultrymeat

CN code	Description of goods	Product code
ex0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls:
	–Weighing not more than 185 g:
010511	– –Fowls of the species Gallus domesticus:
	– – –Grandparent and parent female chicks
01051111	– – – –Laying stocks	0105 11 11 9000
01051119	– – – –Other	0105 11 19 9000
	– – –Other:
01051191	– – – –Laying stocks	0105 11 91 9000
01051199	– – – –Other	0105 11 99 9000
01051200	– –Turkeys	0105 12 00 9000
01051400	– –Geese	0105 14 00 9000
ex0207	Meat and edible offal, of the poultry heading 0105, fresh, chilled or frozen
	–Of fowls of the species Gallus domesticus:
ex020712	– –Not cut in pieces, frozen:
ex02071210	– – –Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as "70 % chickens"
	– – – –With completely ossified sternum tips, femurs and tibias
	– – – –Other	0207 12 10 9900
ex02071290	– – –Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as "65 % chickens" or otherwise presented:
	– – – –"65 % chickens":
	– – – – –With completely ossified sternum tips, femurs and tibias
	– – – – –Other	0207 12 90 9190
	– – – –Fowls of the species Gallus domesticus, plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards in irregular composition:
	– – – – –Fowls of the species Gallus domesticus, with completely ossified sternum tips, femurs and tibias
	– – – – –Other	0207 12 90 9990
ex020714	– –Cuts and offal, frozen:
	– – –Cuts:
	– – – –With bone in:
ex02071420	– – – – –Halves or quarters:
	– – – – – –Of fowls of species Gallus domesticus with completely ossified sternum tips, femurs and tibias
	– – – – – –Other	0207 14 20 9900
ex02071460	– – – – –Legs and cuts thereof:
	– – – – – –Of fowls of the species Gallus domesticus with completely ossified sternum tips, femurs and tibias
	– – – – – –Other	0207 14 60 9900
ex02071470	– – – – –Other:
	– – – – – –Halves or quarters without rumps:
	– – – – – – –Of fowls of the species Gallus domesticus with completely ossified sternum tips, femurs and tibias
	– – – – – – –Other	0207 14 70 9190
	– – – – – –Cuts consisting of a whole leg or part of a leg and part of the back where the weight of the back does not exceed 25 % of the total weight:
	– – – – – – –Of fowls of the species Gallus domesticus with completely ossified femurs
	– – – – – – –Other	0207 14 70 9290
	–Of turkeys:
020725	– –Not cut in pieces, frozen:
02072510	– – –Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as "80 % turkeys"	0207 25 10 9000
02072590	– – –Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as "73 % turkeys", or otherwise presented	0207 25 90 9000
ex020727	– –Cuts and offal, frozen:
	– – –Cuts:
ex02072710	– – – –Boneless:
	– – – – –Homogenised meat, including mechanically recovered meat
	– – – – –Other:
	– – – – – –Other than rumps	0207 27 10 9990
	– – – –With bone in:
	– – – – –Legs and cuts thereof:
02072760	– – – – – –Drumsticks and cuts thereof	0207 27 60 9000
02072770	– – – – – –Other	0207 27 70 9000

8.EggsApplies only to poultry eggs which fulfil the conditions stipulated by the competent authorities of the European Communities and on which are stamped the identifying number of the producer establishment and/or other particulars as provided for in Article 3(5) of Commission Regulation (EC) No 617/2008 (OJ L 168, 28.6.2008, p. 5).

CN code	Description of goods	Product code
ex0407	Birds’ eggs, in shell, fresh, preserved or cooked:
	–Fertilised eggs for incubation:
04071100	– –Of fowls of the species Gallus domesticus	0407 11 00 9000
ex040719	– –Other:
	– – –Of poultry, other than of fowls of the species Gallus domesticus:
04071911	– – – –Of turkeys or geese	0407 19 11 9000
04071919	– – – –Other	0407 19 19 9000
	–Other fresh eggs:
04072100	– –Of fowls of the species Gallus domesticus	0407 21 00 9000
ex040729	– –Other:
04072910	– – –Of poultry, other than of fowls of the species Gallus domesticus:	0407 29 10 9000
ex040790	–Other:
04079010	– –Of poultry	0407 90 10 9000
ex0408	Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter:
	–Egg yolks:
ex040811	– –Dried:
ex04081180	– – –Other:
ex04081180	– – – –Suitable for human consumption	0408 11 80 9100
ex040819	– –Other:
	– – –Other:
ex04081981	– – – –Liquid:
ex04081981	– – – – –Suitable for human consumption	0408 19 81 9100
ex04081989	– – – –Other, including frozen:
	– – – – –Suitable for human consumption	0408 19 89 9100
	–Other:
ex040891	– –Dried:
ex04089180	– – –Other:
ex04089180	– – – –Suitable for human consumption	0408 91 80 9100
ex040899	– –Other:
ex04089980	– – –Other:
ex04089980	– – – –Suitable for human consumption	0408 99 80 9100

9.Milk and milk productsWhere the product falling within this subheading contains added whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504, the added whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 must not be taken into account in the calculation of the refund.The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund.If the product falling within this subheading consists of permeate, no export refund is payable.When completing customs formalities, the applicant must state on the declaration provided for that purpose whether the product consists of permeate or whether or not non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case:the maximum content by weight of non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product,and in particular,the lactose content of the added whey.Where the product contains casein and/or caseinates added before or at the time of processing, no refund is payable. When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not casein and/or caseinates have been added.The refund per 100 kilograms of product falling within this subheading is equal to the sum of the following components:(a)the amount per 100 kilogram shown, multiplied by the percentage of the lactic matter contained in 100 kilograms of product. The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund.Where whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added to the product, the amount per kilogram shown is to be multiplied by the weight of the lactic matter other than whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of product;(b)a component calculated in accordance with Article 14 (3) of Commission Regulation (EC) No 1187/2009 (OJ L 318, 4.12.2009, p. 1).When completing customs formalities, the applicant must state on the declaration provided for that purpose whether the product consists of permeate or whether or not non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case:the maximum content by weight of sucrose and/or other non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product,and in particular,the lactose content of the added whey.If the lactic matter in the product consists of permeate, no export refund is payable.(a)In the case of cheeses presented in immediate packing which also contain preserving liquid, in particular brine, the refund is granted on the net weight, less the weight of the liquid.(b)The film of plastic, the paraffin, the ash and the wax used as a packing are not considered as a part of the net weight of the product for the purpose of the refund.(c)Where the cheese is presented in a film of plastic, and where the net weight declared includes the weight of the film in plastic, the refund amount shall be reduced by 0,5 %.When completing customs formalities, the applicant shall state that the cheese is packed in a film of plastic and whether the declared net weight includes the weight of the film in plastic.(d)Where the cheese is presented in paraffin or ash, and where the net weight declared includes the weight of the paraffin or the ash, the refund amount shall be reduced by 2 %.When completing customs formalities, the applicant shall state that the cheese is packed in paraffin or in ash, and whether the declared net weight includes the weight of the ash or the paraffin.(e)Where the cheese is presented in wax, when completing customs formalities, the applicant must state on the declaration the net weight of the cheese not incorporating the weight of the wax.Where, for products falling within this code, the milk-protein content (nitrogen content × 6,38) in non-fat milk solids is less than 34 %, no refund is payable. Where, for powdered products falling within this code, the water content in product weight is more than 5 %, no refund is payable.When completing the customs formalities, the interested party must indicate on the relevant declaration the minimum milk-protein content in non-fat milk solids and, for powdered products, the maximum water content.(a)Where the product contains non-lactic ingredients, other than spices or herbs, such as in particular ham, nuts, shrimps, salmon, olives, raisins, the refund amount shall be reduced by 10 %.When completing customs formalities, the applicant shall state on the declaration provided for that purpose that there is addition of such non-lactic ingredients.(b)Where the product contains herbs or spices, such as in particular mustard, basil, garlic, oregano, the refund amount shall be reduced by 1 %.When completing customs formalities, the applicant shall state on the declaration provided for that purpose that there is addition of herbs or spices.(c)Where the product contains casein and/or caseinates and/or whey and/or products derived from whey and/or lactose and/or permeate and/or products covered by CN code 3504, the added casein and/or caseinates and/or whey and/or products derived from whey (excluding whey butter covered by CN code 04051050) and/or lactose and/or permeate and/or products covered by CN code 3504 will not be taken into account for the purpose of calculating the refund.When completing customs formalities, the applicant shall state on the declaration provided for that purpose whether or not casein and/or caseinates and/or whey and/or products derived from whey and/or lactose and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case, the maximum content by weight of casein and/or caseinates and/or whey and/or products derived from whey (specifying where applicable the whey butter content) and/or lactose and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product.(d)The products referred to may contain quantities of added non-lactic matter required for their manufacture or preservation, such as salt, rennet or mould.The refund on frozen condensed milk is the same as that on products falling within headings 040291 and 040299.The refunds on frozen products covered by CN codes 04039011 to 04039039 are the same as those on products covered by CN codes 04039051 to 04039069 respectively.The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund. When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not non-lactic matter has been added and, where this is the case, the maximum content by weight of the non-lactic matter added per 100 kilograms of finished product.The refund per 100 kilograms of product covered by this subheading is equal to the sum of the following components:(a)the amount per 100 kilogram shown, multiplied by the percentage of the lactic matter contained in 100 kilograms of product. The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund;(b)a component calculated in accordance with Article 14 (3) of Commission Regulation (EC) No 1187/2009 (OJ L 318, 4.12.2009, p. 1).When completing customs formalities, the applicant must state on the declaration provided for that purpose the maximum content by weight of sucrose and whether or not non-lactic matter has been added and, where this is the case, the maximum content by weight of non-lactic matter added per 100 kilograms of finished product.The products referred to may contain small amounts of additives required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund. When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not products have been added and, where this is the case, the maximum additive content.

CN code	Description of goods			Product code
0401	Milk and cream, not concentrated nor containing added sugar or other sweetening matter:
040110	–Of a fat content, by weight, not exceeding 1 %:
04011010	– –In immediate packings of a net content not exceeding 2 litres			0401 10 10 9000
04011090	– –Other			0401 10 90 9000
040120	–Of a fat content, by weight, exceeding 1 % but not exceeding 6 %:
	– –Not exceeding 3 %:
04012011	– – –In immediate packings of a net content not exceeding 2 litres:
	– – – –Of a fat content, by weight, not exceeding 1,5 %			0401 20 11 9100
	– – – –Of a fat content, by weight, exceeding 1,5 %			0401 20 11 9500
04012019	– – –Other:
	– – – –Of a fat content, by weight, not exceeding 1,5 %			0401 20 19 9100
	– – – –Of a fat content, by weight, exceeding 1,5 %			0401 20 19 9500
	– –Exceeding 3 %:
04012091	– – –In immediate packings of a net content not exceeding 2 litres			0401 20 91 9000
04012099	– – –Other			0401 20 99 9000
040140	–Of a fat content, by weight, exceeding 6 % but not exceeding 10 %:
04014010	– –In immediate packings of a net content not exceeding 2 litres			0401 40 10 9000
04014090	– –Other			0401 40 90 9000
040150	–Of a fat content, by weight, exceeding 10 %:
	– –Not exceeding 21 %:
04015011	– – –In immediate packings of a net content not exceeding 2 litres:
	– – – –Of a fat content, by weight:
	– – – – –Not exceeding 17 %			0401 50 11 9400
	– – – – –Exceeding 17 %			0401 50 11 9700
04015019	– – –Other:
04015019	– – – –Of a fat content, by weight, exceeding 17 %:			0401 50 19 9700
	– –Exceeding 21 % but not exceeding 45 %
04015031	– – –In immediate packings of a net content not exceeding 2 litres:
	– – – –Of a fat content, by weight:
	– – – – –Not exceeding 35 %			0401 50 31 9100
	– – – – –Exceeding 35 % but not exceeding 39 %			0401 50 31 9400
	– – – – –Exceeding 39 %			0401 50 31 9700
04015039	– – –Other:
	– – – –Of a fat content, by weight:
	– – – – –Not exceeding 35 %			0401 50 39 9100
	– – – – –Exceeding 35 % but not exceeding 39 %			0401 50 39 9400
	– – – – –Exceeding 39 %			0401 50 39 9700
	– –Exceeding 45 %:
04015091	– – –In immediate packings of a net content not exceeding 2 litres:
	– – – –Of a fat content, by weight:
	– – – – –Not exceeding 68 %			0401 50 91 9100
	– – – – –Exceeding 68 %			0401 50 91 9500
04015099	– – –Other:
	– – – –Of a fat content, by weight:
	– – – – –Not exceeding 68 %			0401 50 99 9100
	– – – – –Exceeding 68 %			0401 50 99 9500
0402	Milk and cream, concentrated or containing added sugar or other sweetening matter:
ex040210	–In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %:
	– –Not containing added sugar or other sweetening matter:
04021011	– – –In immediate packings of a net content not exceeding 2,5 kg			0402 10 11 9000
04021019	– – –Other			0402 10 19 9000
	– –Other:
04021091	– – –In immediate packings of a net content not exceeding 2,5 kg			0402 10 91 9000
04021099	– – –Other			0402 10 99 9000
	–In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %:
ex040221	– –Not containing added sugar or other sweetening matter:
	– – –Of a fat content, by weight, not exceeding 27 %:
04022111	– – – –In immediate packings of a net content not exceeding 2,5 kg:
	– – – – –Of a fat content, by weight:
	– – – – – –Not exceeding 11 %			0402 21 11 9200
	– – – – – –Exceeding 11 % but not exceeding 17 %			0402 21 11 9300
	– – – – – –Exceeding 17 % but not exceeding 25 %			0402 21 11 9500
	– – – – – –Exceeding 25 %			0402 21 11 9900
04022118	– – – –Other:
	– – – – –Of a fat content, by weight:
	– – – – – –Not exceeding 11 %			0402 21 18 9100
	– – – – – –Exceeding 11 % but not exceeding 17 %			0402 21 18 9300
	– – – – – –Exceeding 17 % but not exceeding 25 %			0402 21 18 9500
	– – – – – –Exceeding 25 %			0402 21 18 9900
	– – –Of a fat content, by weight, exceeding 27 %:
04022191	– – – –In immediate packings of a net content not exceeding 2,5 kg:
	– – – – –Of a fat content, by weight:
	– – – – – –Not exceeding 28 %			0402 21 91 9100
	– – – – – –Exceeding 28 % but not exceeding 29 %			0402 21 91 9200
	– – – – – –Exceeding 29 % but not exceeding 45 %			0402 21 91 9350
	– – – – – –Exceeding 45 %			0402 21 91 9500
04022199	– – – –Other:
	– – – – –Of a fat content, by weight:
	– – – – – –Not exceeding 28 %			0402 21 99 9100
	– – – – – –Exceeding 28 % but not exceeding 29 %			0402 21 99 9200
	– – – – – –Exceeding 29 % but not exceeding 41 %			0402 21 99 9300
	– – – – – –Exceeding 41 % but not exceeding 45 %			0402 21 99 9400
	– – – – – –Exceeding 45 % but not exceeding 59 %			0402 21 99 9500
	– – – – – –Exceeding 59 % but not exceeding 69 %			0402 21 99 9600
	– – – – – –Exceeding 69 % but not exceeding 79 %			0402 21 99 9700
	– – – – – –Exceeding 79 %			0402 21 99 9900
ex040229	– –Other:
	– – –Of a fat content, by weight, not exceeding 27 %:
	– – – –Other:
04022915	– – – – –In immediate packings of a net content not exceeding 2,5 kg:
	– – – – – –Of a fat content, by weight:
	– – – – – – –Not exceeding 11 %			0402 29 15 9200
	– – – – – – –Exceeding 11 % but not exceeding 17 %			0402 29 15 9300
	– – – – – – –Exceeding 17 % but not exceeding 25 %			0402 29 15 9500
	– – – – – – –Exceeding 25 %			0402 29 15 9900
04022919	– – – – –Other:
	– – – – – –Of a fat content, by weight:
	– – – – – – –Exceeding 11 % but not exceeding 17 %			0402 29 19 9300
	– – – – – – –Exceeding 17 % but not exceeding 25 %			0402 29 19 9500
	– – – – – – –Exceeding 25 %			0402 29 19 9900
	– – –Of a fat content, by weight, exceeding 27 %:
04022991	– – – –In immediate packings of a net content not exceeding 2,5 kg			0402 29 91 9000
04022999	– – – –Other:
	– – – – –Of a fat content, by weight:
	– – – – – –Not exceeding 41 %			0402 29 99 9100
	– – – – – –Exceeding 41 %			0402 29 99 9500
	–Other:
040291	– –Not containing added sugar or other sweetening matter:
04029110	– – –Of a fat content, by weight, not exceeding 8 %:
	– – – –Of a non-fat lactic dry matter content of 15 % or more and of a fat content, by weight exceeding 7,4 %			0402 91 10 9370
04029130	– – –Of a fat content, by weight, exceeding 8 % but not exceeding 10 %:
	– – – –Of a non-fat lactic dry matter content of 15 % or more			0402 91 30 9300
	– – –Of a fat content, by weight exceeding 45 %
04029199	– – – –Other			0402 91 99 9000
040299	– –Other:
04029910	– – –Of a fat content, by weight, not exceeding 9,5 %:
	– – – –Of a sucrose content of 40 % or more by weight, of a non-fat lactic dry matter content of 15 % or more and of a fat content, by weight, exceeding 6,9 %			0402 99 10 9350
	– – –Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %:
04029931	– – – –In immediate packings not exceeding 2,5 kg:
	– – – – –Of a fat content, by weight, not exceeding 21 %:
	– – – – – –Of a sucrose content of 40 % or more by weight and of a non-fat lactic dry matter content, by weight, of 15 % or more			0402 99 3 19150
	– – – – –Of a fat content, by weight, exceeding 21 % but not exceeding 39 %			0402 99 31 9300
	– – – – –Of a fat content, by weight, exceeding 39 %			0402 99 31 9500
04029939	– – – –Other:
04029939	– – – – –Of a fat content, by weight, not exceeding 21 %, of a sucrose content of 40 % or more by weight and of a non-fat lactic dry matter content, by weight, of 15 % or more			0402 99 39 9150
ex0403	Buttermilk, curdled 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 fruits, nuts or cocoa:
ex040390	–Other:
	– –Not flavoured nor containing added fruit, nuts or cocoa:
	– – –In powder, granules or other solid forms:
	– – – –Not containing added sugar or other sweetening matter, of a fat content, by weight:
04039011	– – – – –Not exceeding 1,5 %			0403 90 11 9000
04039013	– – – – –Exceeding 1,5 % but not exceeding 27 %:
	– – – – – –Not exceeding 11 %			0403 90 13 9200
	– – – – – –Exceeding 11 % but not exceeding 17 %			0403 90 13 9300
	– – – – – –Exceeding 17 % but not exceeding 25 %			0403 90 13 9500
	– – – – – –Exceeding 25 %			0403 90 13 9900
04039019	– – – – –Exceeding 27 %			0403 90 19 9000
	– – – –Other, of a fat content, by weight:
04039033	– – – – –Exceeding 1,5 % but not exceeding 27 %:
	– – – – – –Exceeding 11 % but not exceeding 25 %			0403 90 33 9400
	– – – – – –Exceeding 25 %			0403 90 33 9900
	– – –Other:
	– – – –Not containing added sugar or other sweetening matter, of a fat content, by weight:
04039051	– – – – –Not exceeding 3 %:
04039051	– – – – – –Not exceeding 1,5 %			0403 90 51 9100
04039059	– – – – –Exceeding 6 %:
	– – – – – –Exceeding 17 % but not exceeding 21 %			0403 90 59 9170
	– – – – – –Exceeding 21 % but not exceeding 35 %			0403 90 59 9310
	– – – – – –Exceeding 35 % but not exceeding 39 %			0403 90 59 9340
	– – – – – –Exceeding 39 % but not exceeding 45 %			0403 90 59 9370
	– – – – – –Exceeding 45 %			0403 90 59 9510
ex0404	Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included:
040490	–Other:
	– –Not containing added sugar or other sweetening matter, of a fat content, by weight:
ex04049021	– – –Not exceeding 1,5 %:
	– – – –In powder or granules, with a water content not exceeding 5 % and a milk protein content in milk solids-non-fat:
	– – – – –Of 29 % or more but less than 34 %			0404 90 21 9120
	– – – – –Of 34 % or more			0404 90 21 9160
04049023	– – –Exceeding 1,5 % but not exceeding 27 %:
	– – – –In powder or granules:
	– – – – –Of a fat content, by weight:
	– – – – – –Not exceeding 11 %			0404 90 23 9120
	– – – – – –Exceeding 11 % but not exceeding 17 %			0404 90 23 9130
	– – – – – –Exceeding 17 % but not exceeding 25 %			0404 90 23 9140
	– – – – – –Exceeding 25 %			0404 90 23 9150
ex04049029	– – –Exceeding 27 %:
	– – – –In powder or granules, of a fat content by weight:
	– – – – –Not exceeding 28 %			0404 90 29 9110
	– – – – –Exceeding 28 % but not exceeding 29 %			0404 90 29 9115
	– – – – –Exceeding 29 % but not exceeding 45 %			0404 90 29 9125
	– – – – –Exceeding 45 %			0404 90 29 9140
	– –Other, of a fat content, by weight:
04049081	– – –Not exceeding 1,5 %:
04049081	– – – –In powder or granules			0404 90 81 9100
ex04049083	– – –Exceeding 1,5 % but not exceeding 27 %:
	– – – –In powder or granules:
	– – – – –Of a fat content, by weight:
	– – – – – –Not exceeding 11 %			0404 90 83 9110
	– – – – – –Exceeding 11 % but not exceeding 17 %			0404 90 83 9130
	– – – – – –Exceeding 17 % but not exceeding 25 %			0404 90 83 9150
	– – – – – –Exceeding 25 %			0404 90 83 9170
	– – – –Other than powder or granules:
	– – – – –Of a sucrose content of 40 % or more by weight, of a non-fat lactic dry matter content of not less than 15 % by weight and a fat content by weight exceeding 6,9 %			0404 90 83 9936
ex0405	Butter and other fats and oils derived from milk; dairy spreads:
040510	–Butter:
	– –Of a fat content, by weight, not exceeding 85 %:
	– – –Natural butter:
04051011	– – – –In immediate packings of a net content not exceeding 1 kg:
	– – – – –Of a fat content, by weight:
	– – – – – –Of 80 % or more but less than 82 %			0405 10 11 9500
	– – – – – –Of 82 % or more			0405 10 11 9700
04051019	– – – –Other:
	– – – – –Of a fat content by weight:
	– – – – – –Of 80 % or more but less than 82 %			0405 10 19 9500
	– – – – – –Of 82 % or more			0405 10 19 9700
04051030	– – –Recombined butter:
	– – – –In immediate packings of a net content not exceeding 1 kg:
	– – – – –Of a fat content by weight:
	– – – – – –Of 80 % or more but less than 82 %			0405 10 30 9100
	– – – – – –Of 82 % or more			0405 10 30 9300
	– – – –Other:
	– – – – –Of a fat content by weight:
	– – – – – –Of 82 % or more			0405 10 30 9700
04051050	– – –Whey butter:
	– – – –In immediate packings of a net content not exceeding 1 kg:
	– – – – –Of a fat content by weight:
	– – – – – –Of 82 % or more			0405 10 50 9300
	– – – –Other:
	– – – – –Of a fat content by weight:
	– – – – – –Of 80 % or more but less than 82 %			0405 10 50 9500
	– – – – – –Of 82 % or more			0405 10 50 9700
04051090	– –Other			0405 10 90 9000
ex040520	–Dairy spreads:
04052090	– –Of a fat content, by weight, of more than 75 % but less than 80 %:
	– – –Of a fat content by weight:
	– – – –Of more than 75 % but less than 78 %			0405 20 90 9500
	– – – –Of 78 % or more			0405 20 90 9700
040590	–Other:
04059010	– –Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %			0405 90 10 9000
04059090	– –Other			0405 90 90 9000
CN code	Description of goods	Additional requirements for using the product code		Product code
CN code	Description of goods	Maximum water content in product weight(%)	Minimum fat content in the dry matter(%)	Product code
ex0406	Cheese and curd:
ex040610	–Fresh (unripened or uncured) cheese, including whey cheese and curd:
ex04061020	– –Of a fat content, by weight, not exceeding 40 %:
	– – –Whey cheese, except for salted Ricotta			0406 10 20 9100
	– – –Other:
	– – – –Of a water content calculated by weight in the non-fatty matter exceeding 47 % but not exceeding 72 %:
	– – – – –Ricotta, salted:
	– – – – – –Manufactured exclusively from sheep's milk	55	45	0406 10 20 9230
	– – – – – –Other	55	39	0406 10 20 9290
	– – – – –Cottage cheese	60		0406 10 20 9300
	– – – – –Other:
	– – – – – –Of a fat content, by weight, in the dry matter:
	– – – – – – –Of less than 5 %	60		0406 10 20 9610
	– – – – – – –Of 5 % or more but less than 19 %	60	5	0406 10 20 9620
	– – – – – – –Of 19 % or more but less than 39 %	57	19	0406 10 20 9630
	– – – – – – –Other, of a water content calculated by weight of the non-fatty matter:
	– – – – – – – –Exceeding 47 % but not exceeding 52 %	40	39	0406 10 20 9640
	– – – – – – – –Exceeding 52 % but not exceeding 62 %	50	39	0406 10 20 9650
	– – – – – – – –Exceeding 62 %			0406 10 20 9660
	– – – –Of a water content calculated by weight of the non-fatty matter exceeding 72 %:
	– – – – –Cream cheese of a water content calculated by weight of the non-fatty matter exceeding 77 % but not exceeding 83 % and of a fat content, by weight, in the dry matter:
	– – – – – –Of 60 % or more but less than 69 %	60	60	0406 10 20 9830
	– – – – – –Of 69 % or more	59	69	0406 10 20 9850
	– – – – –Other			0406 10 20 9870
	– – – –Other			0406 10 20 9900
ex040620	–Grated or powdered cheese, of all kinds:
ex04062090	– –Other:
	– – –Cheeses produced from whey			0406 20 90 9100
	– – –Other:
	– – – –Of a fat content, by weight, exceeding 20 %, of a lactose content by weight of less than 5 % and of a dry matter content, by weight:
	– – – – –Of 60 % or more but less than 80 %	40	34	0406 20 90 9913
	– – – – –Of 80 % or more but less than 85 %	20	30	0406 20 90 9915
	– – – – –Of 85 % or more but less than 95 %	15	30	0406 20 90 9917
	– – – – –Of 95 % or more	5	30	0406 20 90 9919
	– – – –Other			0406 20 90 9990
ex040630	–Processed cheese, not grated or powdered:
	– –Other:
	– – –Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter:
ex04063031	– – – –Not exceeding 48 %:
	– – – – –Of a dry matter content, by weight:
	– – – – – –Of 40 % or more but less than 43 %, and of a fat content, by weight, in the dry matter:
	– – – – – – –Of less than 20 %	60		0406 30 31 9710
	– – – – – – –Of 20 % or more	60	20	0406 30 31 9730
	– – – – – –Of 43 % or more and with a fat content, by weight, in the dry matter:
	– – – – – – –Of less than 20 %	57		0406 30 31 9910
	– – – – – – –Of 20 % or more but less than 40 %	57	20	0406 30 31 9930
	– – – – – – –Of 40 % or more	57	40	0406 30 31 9950
ex04063039	– – – –Exceeding 48 %:
	– – – – –Of a dry matter content, by weight:
	– – – – – –Of 40 % or more but less than 43 %	60	48	0406 30 39 9500
	– – – – – –Of 43 % or more but less than 46 %	57	48	0406 30 39 9700
	– – – – – –Of 46 % or more and with a fat content, by weight, in the dry matter:
	– – – – – – –Of less than 55 %	54	48	0406 30 39 9930
	– – – – – – –Of 55 % or more	54	55	0406 30 39 9950
ex04063090	– – –Of a fat content exceeding 36 %	54	79	0406 30 90 9000
ex040640	–Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti:
ex04064050	– –Gorgonzola	53	48	0406 40 50 9000
ex04064090	– –Other	50	40	0406 40 90 9000
ex040690	–Other cheese:
	– –Other:
ex04069013	– – –Emmentaler	40	45	0406 90 13 9000
ex04069015	– – –Gruyère, Sbrinz:
ex04069015	– – – –Gruyère	38	45	0406 90 15 9100
ex04069017	– – –Bergkäse, Appenzell:
ex04069017	– – – –Bergkäse	38	45	0406 90 17 9100
ex04069021	– – –Cheddar	39	48	0406 90 21 9900
ex04069023	– – –Edam	47	40	0406 90 23 9900
ex04069025	– – –Tilsit	47	45	0406 90 25 9900
ex04069027	– – –Butterkäse	52	45	0406 90 27 9900
ex04069029	– – –Kashkaval:
	– – – –manufactured from sheep’s and/or goats’s milk	42	50	0406 90 29 9100
	– – – –manufactured exclusively from cow’s milk	44	45	0406 90 29 9300
ex04069032	– – –Feta:
	– – – –manufactured exclusively from sheep’s milk or from sheep’s and goat’s milk:
	– – – – –Of a water content calculated by weight of the non-fatty matter not exceeding 72 %	56	43	0406 90 32 9119
ex04069035	– – –Kefalo-Tyri:
	– – – –manufactured exclusively from sheep’s and/or goats’s milk	38	40	0406 90 35 9190
	– – – –Other:	38	40	0406 90 35 9990
ex04069037	– – –Finlandia	40	45	0406 90 37 9000
	– – –Other:
	– – – –Other:
	– – – – –Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter:
	– – – – – –not exceeding 47 %:
ex04069061	– – – – – – –Grana Padano, Parmigiano Reggiano	35	32	0406 90 61 9000
ex04069063	– – – – – – –Fiore Sardo, Pecorino:
	– – – – – – – –manufactured exclusively from sheep’s milk	35	36	0406 90 63 9100
	– – – – – – – –Other	35	36	0406 90 63 9900
ex04069069	– – – – – – –Other:
	– – – – – – – –Cheeses produced from whey			0406 90 69 9100
	– – – – – – – –Other	38	30	0406 90 69 9910
	– – – – – –Exceeding 47 % but not exceeding 72 %:
ex04069073	– – – – – – –Provolone	45	44	0406 90 73 9900
ex04069075	– – – – – – –Asiago, Caciocavallo, Montasio, Ragusano	45	39	0406 90 75 9900
ex04069076	– – – – – – –Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø:
	– – – – – – – –Of a fat content, by weight, in the dry matter of 45 % or more but less than 55 %:
	– – – – – – – – –Of a dry matter content, by weight, of 50 % or more but less than 56 %	50	45	0406 90 76 9300
	– – – – – – – – –Of a dry matter content, by weight, of 56 % or more	44	45	0406 90 76 9400
	– – – – – – – –Of a fat content, by weight, in the dry matter of 55 % or more	46	55	0406 90 76 9500
ex04069078	– – – – – – –Gouda:
	– – – – – – – –Of a fat content, by weight, in the dry matter of less than 48 %	50	20	0406 90 78 9100
	– – – – – – – –Of a fat content, by weight, in the dry matter of 48 % or more but less than 55 %	45	48	0406 90 78 9300
	– – – – – – – –Other:	45	55	0406 90 78 9500
ex04069079	– – – – – – –Esrom, Italico, Kernhem, Saint Nectaire, Saint Paulin, Taleggio	56	40	0406 90 79 9900
ex04069081	– – – – – – –Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey	44	45	0406 90 81 9900
ex04069085	– – – – – – –Kefalograviera, Kasseri:
	– – – – – – – –Of a water content, by weight, not exceeding 40 %	40	39	0406 90 85 9930
	– – – – – – – –Of a water content, by weight, exceeding 40 % but not exceeding 45 %	45	39	0406 90 85 9970
	– – – – – – – –Other			0406 90 85 9999
	– – – – – – –Other cheeses, of a water content, by weight, in the non-fatty matter:
ex04069086	– – – – – – – –Exceeding 47 % but not exceeding 52 %:
	– – – – – – – – –cheeses produced from whey			0406 90 86 9100
	– – – – – – – – –Other, of a fat content, by weight, in the dry matter:
	– – – – – – – – – –Of less than 5 %	52		0406 90 86 9200
	– – – – – – – – – –Of 5 % or more but less than 19 %	51	5	0406 90 86 9300
	– – – – – – – – – –Of 19 % or more but less than 39 %	47	19	0406 90 86 9400
	– – – – – – – – – –Of 39 % or more	40	39	0406 90 86 9900
ex04069087	– – – – – – – –Exceeding 52 % but not exceeding 62 %:
	– – – – – – – – –Cheese produced from whey, except for Manouri			0406 90 87 9100
	– – – – – – – – –Other, of a fat content, by weight, in the dry matter:
	– – – – – – – – – –Of less than 5 %	60		0406 90 87 9200
	– – – – – – – – – –Of 5 % or more but less than 19 %	55	5	0406 90 87 9300
	– – – – – – – – – –Of 19 % or more but less than 40 %	53	19	0406 90 87 9400
	– – – – – – – – – –Of 40 % or more:
	– – – – – – – – – – –Idiazabal, Manchego and Roncal, manufactured exclusively from sheep's milk	45	45	0406 90 87 9951
	– – – – – – – – – – –Maasdam	45	45	0406 90 87 9971
	– – – – – – – – – – –Manouri	43	53	0406 90 87 9972
	– – – – – – – – – – –Hushallsost	46	45	0406 90 87 9973
	– – – – – – – – – – –Murukoloinen	41	50	0406 90 87 9974
	– – – – – – – – – – –Gräddost	39	60	0406 90 87 9975
	– – – – – – – – – – –Other	47	40	0406 90 87 9979
ex04069088	– – – – – – – –Exceeding 62 % but not exceeding 72 %:
	– – – – – – – – –cheeses produced from whey			0406 90 88 9100
	– – – – – – – – –Other:
	– – – – – – – – – –Of a fat content, by weight, in the dry matter:
	– – – – – – – – – – –Of 10 % or more but less than 19 %	60	10	0406 90 88 9300
	– – – – – – – – – – –Of 40 % or more:	60	10	0406 90 88 9300
	– – – – – – – – – – – –Akawi	55	40	0406 90 88 9500

10.White and raw sugar without further processing

CN code	Description of goods	Product code
ex1701	Cane or beet sugar and chemically pure sucrose, in solid form:
	–Raw sugar not containing added flavouring or colouring matter:
ex170112	– –Beet sugar:
ex17011290	– – –Other:
	– – – –Candy sugar	1701 12 90 9100
	– – – –Other raw sugar:
	– – – – –In immediate packings not exceeding 5 kg net of product	1701 12 90 9910
ex170113	– –Cane sugar specified in subheading note 2 to this chapter:
17011390	– – –Other:
	– – – –Candy sugar	1701 13 90 9100
	– – – –Other raw sugar:
	– – – – –In immediate packings not exceeding 5 kg net of product	1701 13 90 9910
ex170114	– –Other cane sugar:
17011490	– – –Other:
	– – – –Candy sugar	1701 14 90 9100
	– – – –Other raw sugar:
	– – – – –In immediate packings not exceeding 5 kg net of product	1701 14 90 9910
	–Other:
17019100	– –Containing added flavouring or colouring matter	1701 91 00 9000
ex170199	– –Other:
17019910	– – –White sugar:
	– – – –Candy sugar	1701 99 10 9100
	– – – –Other:
	– – – – –Of a total quantity not exceeding 10 tonnes	1701 99 10 9910
	– – – – –Other	1701 99 10 9950
ex17019990	– – –Other:
ex17019990	– – – –Containing added substances other than flavouring or colouring matter	1701 99 90 9100

11.Syrups and other sugar products

CN code	Description of goods	Product code
ex1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
ex170240	–Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar:
ex17024010	– –Isoglucose:
ex17024010	– – –Containing in the dry state 41 % or more by weight of fructose	1702 40 10 9100
170260	–Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar:
17026010	– –Isoglucose	1702 60 10 9000
17026095	– –Other	1702 60 95 9000
ex170290	–Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:
17029030	– –Isoglucose	1702 90 30 9000
	– –Caramel:
17029071	– – –Containing 50 % or more by weight of sucrose in the dry matter	1702 90 71 9000
ex17029095	– –Other:
	– – –Artificial honey, whether or not mixed with natural honey	1702 90 95 9100
	– – –Other excluding sorbose	1702 90 95 9900
2106	Food preparations not elsewhere specified or included:
ex210690	–Other:
	– –Flavoured or coloured sugar syrups:
21069030	– – –Isoglucose syrups	2106 90 30 9000
	– – –Other:
21069059	– – – –Other	2106 90 59 9000"

ANNEX II"ANNEX II

Destination codes for export refunds

A00	All destinations (third countries, other territories, victualling and destinations treated as exports from the Community).
A01	Other destinations.
A02	All destinations except for the United States of America.
A03	All destinations except for Switzerland.
A04	All third countries.
A05	Other third countries.
A10	EFTA countries (European Free Trade Association)Iceland, Norway, Liechtenstein, Switzerland.
A11	ACP States (African, Caribbean and Pacific States party to the Lomé Convention)Angola, Antigua and Barbuda, Bahamas, Barbados, Belize, Benin, Botswana, Burkina Faso, Burundi, Cameroon, Cape Verde, Central African Republic, Comoros (except for Mayotte), Congo, Democratic Republic of the Congo, Cote d'Ivoire, Djibouti, Dominica, Ethiopia, Fiji Islands, Gabon, Gambia, Ghana, Grenada, Guinea, Guinea-Bissau, Equatorial Guinea, Guyana, Haiti, Jamaica, Kenya, Kiribati, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritius, Mauritania, Mozambique, Namibia, Niger, Nigeria, Uganda, Papua New Guinea, Dominican Republic, Rwanda, Saint Kitts and Nevis, Saint Vincent and the Grenadines, Saint Lucia, Solomon Islands, Samoa, São Tomé and Príncipe, Senegal, Seychelles, Sierra Leone, Somalia, Sudan, South Sudan, Suriname, Swaziland, Tanzania, Chad, Togo, Tonga, Trinidad and Tobago, Tuvalu, Vanuatu, Zambia, Zimbabwe.
A12	Countries or territories of the Mediterranean BasinCeuta and Melilla, Gibraltar, Turkey, Albania, Croatia, Bosnia and Herzegovina, Serbia as well as Kosovo under UNSC Resolution 1244/99, Montenegro, Former Yugoslav Republic of Macedonia, Morocco, Algeria, Tunisia, Libya, Egypt, Lebanon, Syria, Israel, West Bank and Gaza Strip, Jordan.
A13	OPEC States (Organisation of Petroleum Exporting Countries)Algeria, Libya, Nigeria, Gabon, Venezuela, Iraq, Iran, Saudi Arabia, Kuwait, Qatar, United Arab Emirates, Indonesia.
A14	ASEAN countries (Association of South-East Asian Nations)Myanmar, Thailand, Laos, Vietnam, Indonesia, Malaysia, Brunei, Singapore, Philippines.
A15	Countries of Latin AmericaMexico, Guatemala, Honduras, El Salvador, Nicaragua, Costa Rica, Haiti, Dominican Republic, Colombia, Venezuela, Ecuador, Peru, Brazil, Chile, Bolivia, Paraguay, Uruguay, Argentina.
A16	SAARC countries (South Asian Association for Regional Cooperation)Pakistan, India, Bangladesh, Maldives, Sri Lanka, Nepal, Bhutan.
A17	Countries of the EEA (European Economic Area) other than the European UnionIceland, Norway, Liechtenstein.
A18	CEEC countries or territories (Central and eastern European Countries or territories)Albania, Croatia, Bosnia and Herzegovina, Serbia as well as Kosovo under UNSC Resolution 1244/99, Montenegro, Former Yugoslav Republic of Macedonia.
A19	NAFTA countries (North-American Free Trade Agreement)United States of America, Canada, Mexico.
A20	Mercosur countries (Southern Cone Common Market)Brazil, Paraguay, Uruguay, Argentina.
A21	Newly industrialised countries of AsiaSingapore, South Korea, Taiwan, Hong Kong.
A22	Dynamic Asian economiesThailand, Malaysia, Singapore, South Korea, Taiwan, Hong Kong.
A23	APEC countries (Asia-Pacific economic cooperation)United States of America, Canada, Mexico, Chile, Thailand, Indonesia, Malaysia, Brunei, Singapore, Philippines, China, South Korea, Japan, Taiwan, Hong Kong, Australia, Papua New Guinea, New Zealand.
A24	Commonwealth of Independent StatesUkraine, Belarus, Moldova, Russia, Georgia, Armenia, Azerbaijan, Kazakhstan, Turkmenistan, Uzbekistan, Tajikistan, Kyrghyzstan.
A25	Non-EU OECD countries (Organisation for Economic Cooperation and Development)Iceland, Norway, Switzerland, Turkey, United States of America, Canada, Mexico, South Korea, Japan, Australia, Australian Pacific Territories, New Zealand, New Zealand Pacific Territories.
A26	European countries or territories outside the European UnionIceland, Norway, Liechtenstein, Switzerland, Faeroe Islands, Andorra, Gibraltar, Vatican City, Turkey, Albania, Ukraine, Belarus, Moldova, Russia, Croatia, Bosnia and Herzegovina, Serbia as well as Kosovo under UNSC Resolution 1244/99, Montenegro, Former Yugoslav Republic of Macedonia.
A27	Africa (A28) (A29)Countries or territories of North Africa, other countries of Africa.
A28	Countries or territories of North AfricaCeuta and Melilla, Morocco, Algeria, Tunisia, Libya, Egypt.
A29	Other countries of AfricaSudan, South Sudan, Mauritania, Mali, Burkina Faso, Niger, Chad, Cape Verde, Senegal, Gambia, Guinea-Bissau, Guinea, Sierra Leone, Liberia, Cote d'Ivoire, Ghana, Togo, Benin, Nigeria, Cameroon, Central African Republic, Equatorial Guinea, São Tomé and Principe, Gabon, Congo, Democratic Republic of the Congo, Rwanda, Burundi, Saint Helena and Dependencies, Angola, Ethiopia, Eritrea, Djibouti, Somalia, Kenya, Uganda, Tanzania, Seychelles and Dependencies, British Indian Ocean Territory, Mozambique, Madagascar, Mauritius, Comoros, Mayotte, Zambia, Zimbabwe, Malawi, South Africa, Namibia, Botswana, Swaziland, Lesotho.
A30	America (A31) (A32) (A33)North America, Central America and the Antilles, South America.
A31	North AmericaUnited States of America, Canada, Greenland, Saint Pierre and Miquelon.
A32	Central America and the AntillesMexico, Bermuda, Guatemala, Belize, Honduras, El Salvador, Nicaragua, Costa Rica, Panama, Anguilla, Cuba, Saint Kitts and Nevis, Haiti, The Bahamas, Turks and Caicos Islands, Dominican Republic, US Virgin Islands, Antigua and Barbuda, Dominica, Cayman Islands, Jamaica, Saint Lucia, Saint Vincent, British Virgin Islands, Barbados, Montserrat, Trinidad and Tobago, Grenada, Aruba, Curaçao, Sint Maarten, Caribbean Netherlands ( Bonaire, St Eustatius, Saba).
A33	South AmericaColombia, Venezuela, Guyana, Suriname, Ecuador, Peru, Brazil, Chile, Bolivia, Paraguay, Uruguay, Argentina, Falkland Islands.
A34	Asia (A35) (A36)Near and Middle East, other countries of Asia.
A35	Near and Middle EastGeorgia, Armenia, Azerbaijan, Lebanon, Syria, Iraq, Iran, Israel, West Bank and Gaza Strip, Jordan, Saudi Arabia, Kuwait, Bahrain, Qatar, United Arab Emirates, Oman, Yemen.
A36	Other countries of AsiaKazakhstan, Turkmenistan, Uzbekistan, Tajikistan, Kyrghyzstan, Afghanistan, Pakistan, India, Bangladesh, Maldives, Sri Lanka, Nepal, Bhutan, Myanmar, Thailand, Laos, Vietnam, Cambodia, Indonesia, Malaysia, Brunei, Singapore, Philippines, Mongolia, China, North Korea, South Korea, Japan, Taiwan, Hong Kong, Macao.
A37	Oceania and the polar regions (A38) (A39)Australia and New Zealand, other countries of Oceania and the polar regions.
A38	Australia and New ZealandAustralia, Australian Pacific Territories, New Zealand, New Zealand Pacific Territories.
A39	Other countries of Oceania and the polar regionsPapua New Guinea, Nauru, Solomon Islands, Tuvalu, New Caledonia and Dependencies, American Pacific Territories, Wallis and Futuna, Kiribati, Pitcairn, Fiji, Vanuatu, Tonga, Samoa, Northern Marianas, French Polynesia, Federated States of Micronesia (Yap, Kosrae, Chunk, Pohnpei), Marshall Islands, Palau, Polar Regions.
A40	Overseas countries or territories (OCTs)French Polynesia, New Caledonia and Dependencies, Wallis and Futuna, French Southern and Antarctic Lands, Saint Pierre and Miquelon, Mayotte, Aruba, Curaçao, Sint Maarten, Caribbean Netherlands ( Bonaire, St Eustatius, Saba), Greenland, Anguilla, Cayman Islands, Falkland Islands, South Sandwich Islands and Dependencies, Turks and Caicos Islands, British Virgin Islands, Montserrat, Pitcairn, Saint Helena and Dependencies, British Antarctic Territories, British Indian Ocean Territory.
A96	Communes of Livigno and Campione d'Italia, Heligoland.
A97	Victualling and destinations treated as exports from the CommunityDestinations referred to in Articles 33, 41, and 42 of Regulation (EC) No 612/2009 (OJ L 186, 17.7.2009, p. 1)."