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Proposal for a COUNCIL DECISION on the signing and provisional application of the Economic Partnership Agreement (EPA) between the West African States, ECOWAS and the UEMOA, of the one part, and the European Union and its Member States, of the other part

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52014PC0576

Proposal for a COUNCIL DECISION on the signing and provisional application of the Economic Partnership Agreement (EPA) between the West African States, ECOWAS and the UEMOA, of the one part, and the European Union and its Member States, of the other part /* COM/2014/0576 final - 2014/0265 (NLE) */


EXPLANATORY MEMORANDUM

1.           CONTEXT OF THE PROPOSAL

The attached proposal for a Council Decision constitutes the legal instrument for the signing and provisional application of the Economic Partnership Agreement (EPA) between the West African States[1], the Economic Community of West African States (ECOWAS) and the West African Economic and Monetary Union (UEMOA), of the one part, and the European Union and its Member States, of the other part.

The EPA with the whole West African region was negotiated in line with the objectives laid down in the EU-ACP Partnership Agreement signed in Cotonou on 23 June 2000 and revised in Luxembourg on 25 June 2005 and in Ouagadougou on 22 June 2010 (Cotonou Agreement), and in the negotiating directives concerning EPAs with the ACP States adopted by the Council on 12 June 2002.

The negotiations were completed at the level of the Chief Negotiators on 6 February 2014 in Brussels. The Agreement was initialled on 30 June 2014 in Ouagadougou, Burkina Faso.

As soon as the Agreement enters into force, it will replace the two existing interim EPAs in the region, namely the Stepping Stone Agreement with Côte d'Ivoire, which was initialled on 7 December 2007, signed on 26 November 2008 and approved by the European Parliament on 25 March 2009, and the Stepping Stone Agreement with Ghana, which was initialled on 13 December 2007.

Cape Verde currently benefits from the special incentive arrangement for sustainable development and good governance in the scheme of generalised tariff preferences (GSP+), and Nigeria currently benefits from the scheme of generalised tariff preferences (GSP). The Agreement will take over from these schemes as soon as it enters into force. The other countries of the region currently benefit from the 'Everything But Arms' initiative, since they are classified among the Least Developed Countries (LDCs).

The entry into force of the Agreement will ensure a harmonised trade regime between the European Union and the West African region, thereby supporting regional integration and the implementation of the ECOWAS Common External Tariff.

2.           NATURE AND SCOPE OF THE AGREEMENT

The EPA contains provisions on trade in goods, customs and trade facilitation, technical barriers to trade, sanitary and phytosanitary measures, and agriculture and fisheries.

The provisions concerning cooperation for the implementation of the development dimension lay down the priority areas of action for the implementation of the EPA, which are set out in an EPA Development Programme (PAPED), the financing arrangements for which are specified in the Agreement. The Council declarations of 10 May 2010 and 17 March 2014 confirm the commitment of the European Union and its Member States to provide financial support for the development of West Africa.

The Agreement contains commitments relating to regional integration, with the West African States undertaking to apply to each other the preferential treatment granted to the European Union under this Agreement.

The Agreement also provides for negotiations to be continued at regional level on investment, services, intellectual property and innovation, current payments and capital movements, protection of personal data, competition, consumer protection, sustainable development and public procurement.

The institutional provisions include the establishment of a Joint Council of the West Africa-European Union EPA, which is to be responsible for supervising the implementation of the EPA. This Council will comprise members of the Ministerial Monitoring Committee of the West Africa-European Union EPA and members of the Council of the European Union and of the Commission. It will be assisted by a Joint Implementation Committee of the EPA. A West Africa-European Union parliamentary committee will act as a forum for members of the European Parliament and of the regional parliaments of ECOWAS and the UEMOA. A Joint West Africa-European Union Consultative Committee will also assist the Joint Council of the EPA with a view to promoting dialogue and cooperation between representatives of civil society and the private sector. The EPA makes provision for its impact to be monitored comprehensively and to be examined every five years.

3.           PROCEDURES

Pending its entry into force, the EPA makes provision for a provisional application mechanism. This provisional application is necessary so that the countries that are parties to the Agreement but are not LDCs can enjoy free access to the European market, and the LDCs can use more favourable rules of origin, as soon as possible.

The Commission has judged the results of the negotiations to be satisfactory and in accordance with the negotiating directives from the Council and requests the Council:

– to authorise the signing, on behalf of the European Union, of the regional EPA with West Africa;

– to approve the provisional application of the EPA pending its entry into force.

2014/0265 (NLE)

Proposal for a

COUNCIL DECISION

on the signing and provisional application of the Economic Partnership Agreement (EPA) between the West African States, ECOWAS and the UEMOA, of the one part, and the European Union and its Member States, of the other part

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 207(3) and (4) and 208, in conjunction with Article 218(5), thereof,

Having regard to the proposal from the European Commission[2],

Whereas:

(1)       On 12 June 2002 the Council authorised the Commission to open negotiations for Economic Partnership Agreements with the ACP countries.

(2)       The negotiations have been concluded and the Economic Partnership Agreement between the West African States (the Republic of Benin, Burkina Faso, the Republic of Cape Verde, the Republic of Côte d'Ivoire, the Republic of Gambia, the Republic of Ghana, the Republic of Guinea, the Republic of Guinea-Bissau, the Republic of Liberia, the Islamic Republic of Mauritania, the Republic of Mali, the Republic of Niger, the Federal Republic of Nigeria, the Republic of Senegal, the Republic of Sierra Leone and the Togolese Republic), the Economic Community of West African States (ECOWAS) and the West African Economic and Monetary Union (UEMOA), of the one part, and the European Union and its Member States, of the other part, (hereinafter referred to as the 'EPA') was initialled on 30 June 2014.

(3)       Economic Partnership Agreements with ACP countries are necessary in order to implement the European Union's trade and development cooperation policy with the ACP countries.

(4)       Article 107(3) of the EPA provides for its provisional application pending its entry into force.

(5)       The EPA should be signed on behalf of the European Union and applied on a provisional basis subject to its conclusion at a later date.

HAS ADOPTED THIS DECISION:

Article 1

The signing of the Economic Partnership Agreement between the West African States, ECOWAS and the UEMOA, of the one part, and the European Union and its Member States, of the other part, is hereby approved on behalf of the European Union, subject to the decision of the Council on the conclusion of the said Agreement.

The text of the Agreement is attached to this Decision.

Article 2

The Council Secretariat-General shall establish the instrument of full powers to sign the Agreement on behalf of the European Union, subject to its conclusion, for the person(s) indicated by the negotiator.

Article 3

As regards those elements falling within the competence of the Union, the Agreement shall be applied on a provisional basis as provided for in Article 107(3) thereof, pending completion of the procedures for conclusion. The Commission shall publish a notice providing information on the date of provisional application.

Article 4

This Decision shall enter into force on the date of its adoption.

Done at Brussels,

                                                                       For the Council

                                                                       The President  

LEGISLATIVE FINANCIAL STATEMENT FOR PROPOSALS HAVING A BUDGETARY IMPACT EXCLUSIVELY LIMITED TO THE REVENUE SIDE

1.           NAME OF THE PROPOSAL:

COUNCIL DECISION on the signing and provisional application of the Economic Partnership Agreement between the West African States, ECOWAS and the UEMOA, of the one part, and the European Union and its Member States, of the other part.

2.           BUDGET LINES

Chapter and Article: Chapter 12, Article 120

Amount budgeted for the year 2014: € 16 185 600 000

3.           FINANCIAL IMPACT

¨      Proposal has no financial implications

x     Proposal has no financial impact on expenditure but has a financial impact on revenue – the effect is as follows:

(€ million to one decimal place)

|| ||

Budget line || Revenue[3] || 12 month period, starting dd/mm/yyyy || [Year n]

Article 120 || Impact on own resources || || 4.3

Situation following action

|| [n + 1] || [n + 2] || [n + 3] || [n + 4] || [n + 5]

Article 120 || 4.3 || 4.3 || 4.3 || 4.3 || 4.3

4.           ANTI-FRAUD MEASURES

In order to protect the European Union's Own Resources, the Agreement contains provisions aimed at ensuring the correct application by the partner country of the conditions laid down for application of the trade concessions under §3 "Financial Impact", in particular in the Protocol on Rules of Origin (Annex A to the Agreement) and the Protocol on Mutual Administrative Assistance in Customs Matters (Annex E to the Agreement). These provisions complement the customs legislation of the European Union applicable to all imported goods (in particular the European Union's Customs Code and Implementing Provisions) and that on Member States' responsibilities with respect to the control of Own Resources (in particular Council Regulation No 1150/2000).

5.           OTHER REMARKS

This estimate is based on the volume of imports in 2012. Accordingly, with the exception of a very limited number of products imported from countries which are not Least Developed Countries and which have not signed interim economic partnership agreements, almost all imports from West Africa already enter the European Union duty free.

[1]               Benin, Burkina Faso, Cape Verde, Côte d'Ivoire, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mauritania, Mali, Niger, Nigeria, Senegal, Sierra Leone and Togo.

[2]               OJ C […], […], p. […].

[3]               Regarding traditional own resources (agricultural duties, sugar levies, customs duties) the amounts indicated must be net amounts, i.e. gross amounts after deduction of 25 % of collection costs.

ANNEX

ECONOMIC PARTNERSHIP AGREEMENT (EPA) BETWEEN

THE WEST AFRICAN STATES, ECOWAS AND THE UEMOA,

OF THE ONE PART,

AND

THE EUROPEAN UNION AND ITS MEMBER STATES, OF THE OTHER PART

Contents

List of the Parties to the Agreement: 

Introduction   

           

PART I: ECONOMIC AND TRADE PARTNERSHIP FOR SUSTAINABLE DEVELOPMENT

PART II: TRADE POLICY AND QUESTIONS CONCERNING TRADE

Chapter 1: Customs duties

Chapter 2: Trade defence instruments

Chapter 3: Technical barriers to trade, sanitary and phytosanitary measures

Chapter 4: Other non-tariff barriers

Chapter 5: Facilitation of trade, customs cooperation and mutual administrative assistance

Chapter 6: Agriculture, fisheries and food security

PART III: COOPERATION FOR IMPLEMENTATION OF DEVELOPMENT AND ACHIEVEMENT OF THE OBJECTIVES OF THE EPA           

PART IV: DISPUTE AVOIDANCE AND SETTLEMENT

Chapter 1: Objective, scope and Parties

Chapter 2: Dispute avoidance: consultation and mediation

Chapter 3: Dispute settlement procedures

Chapter 4: General provisions

PART V: GENERAL EXCEPTIONS

PART VI: INSTITUTIONAL PROVISIONS

PART VII: FINAL PROVISIONS

ANNEXES

The Republic of Benin,

Burkina Faso,

The Republic of Cape Verde,

The Republic of Côte d'Ivoire,

The Republic of Gambia,

The Republic of Ghana,

The Republic of Guinea,

The Republic of Guinea-Bissau,

The Republic of Liberia,

The Islamic Republic of Mauritania,

The Republic of Mali,

The Republic of Niger.

The Federal Republic of Nigeria,

The Republic of Senegal,

The Republic of Sierra Leone,

The Togolese Republic,

and

THE ECONOMIC COMMUNITY OF WEST AFRICAN STATES (ECOWAS),

and

THE WEST AFRICAN ECONOMIC AND MONETARY UNION (UEMOA),

of the one part,

and

THE KINGDOM OF BELGIUM,

THE REPUBLIC OF BULGARIA,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE REPUBLIC OF ESTONIA,

IRELAND,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

THE REPUBLIC OF CROATIA,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

HUNGARY,

THE REPUBLIC OF MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

ROMANIA,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

and

THE EUROPEAN UNION,

of the other part,

HAVING REGARD TO the Georgetown Agreement establishing the Group of African, Caribbean and Pacific States (ACP), the treaties establishing the Economic Community of West African States (ECOWAS) and the West African Economic and Monetary Union (UEMOA) of the one part, and the Treaty on European Union and the Treaty on the Functioning of the European Union, of the other part;

HAVING REGARD TO the ACP-CE Partnership Agreement signed in Cotonou on 23 June 2000, as first amended in Luxembourg on 25 June 2005 and as amended for the second time in Ouagadougou on 22 June 2010, hereinafter the " Cotonou Agreement ";

CONSIDERING the importance, on the one part, of the links between the European Union, its Member States and the West African region (WA) and, on the other part, the common values they share;

CONSIDERING that the European Union, its Member States and the West African region wish to strengthen their close links and establish enduring relations based on partnership, development and solidarity;

MINDFUL of the need to promote the economic and social progress of the people in a way that takes account of the need for sustainable development and environmental protection;

CONSIDERING the importance attached by the Parties to the principles of the United Nations Charter, particularly the observance of human rights;

CONSIDERING their commitment to the principles and rules governing international trade, in particular those contained in the Agreement establishing the World Trade Organisation (WTO);

CONSIDERING the need to strengthen integration between the West African States and Euro-African relations;

RECALLING that the purpose of the Economic Community of West African States (ECOWAS) and the West African Economic and Monetary Union (UEMOA) is to promote regional cooperation and integration with a view to the establishment of a West African economic union in order to raise the standard of living of the people, maintain and increase economic stability, strengthen relations between the Member States and contribute to the progress and development of the African continent;

REAFFIRMING their commitment to working together towards the achievement of the ACP-EU partnership as defined in the Cotonou Agreement, namely the reduction and long-term eradication of poverty, sustainable development and the successful and harmonious integration of the ACP countries in the world economy;

CONSIDERING that the Millennium Development Goals emanating from the Millennium Declaration adopted by the United Nations General Assembly in 2000, in particular the eradication of extreme poverty and hunger, as well as the development targets and principles agreed in the United Nations Conferences, provide for a clear vision and must underpin partnership between the West African region and the European Union and its Member States under this Agreement;

TAKING ACCOUNT of the willingness of the European Union and its Member States to provide significant support for West Africa in its efforts to reform and adjust in terms of the economy and social development and their commitment to implement the Joint European Union-Africa strategy;

TAKING ACCOUNT of the difference in the level of economic and social development between the West African region on the one part and the European Union and its Member States on the other part and the need to strengthen the process of integration and economic development of the West African region;

TAKING ACCOUNT, in particular, of the fact that the West African region includes a large number of less developed countries (LDC) and that it is facing serious difficulties due to its special economic position and its specific needs with regard to development and the promotion of its trade and finances;

UNDERLINING that the Economic Partnership Agreement (EPA) is based, in particular, on the progressive, asymmetrical liberalisation of trade in goods and services in favour of the West African States;

REAFFIRMING that the EPA must be a development tool for promoting, in particular, sustainable development, increasing the production capacity and exports of the West African States and supporting the structural transformation of the West African economies and their diversification and competitiveness, leading to the development of trade, technology, the creation of jobs in the West African States and attracting investment to them;

REAFFIRMING, moreover, that stability and enduring peace are crucial factors for the success of effective regional integration in West Africa, to which the EPA must contribute;

EXPRESSING their determination to jointly achieve the aforementioned objectives while preserving the achievements of the Cotonou Agreement and therefore wishing to conclude a mutually beneficial agreement that is truly conducive to development

HAVE AGREED AS FOLLOWS:

PART I

ECONOMIC AND TRADE PARTNERSHIP FOR SUSTAINABLE DEVELOPMENT

Article 1

Objectives

1.           The objectives of this Agreement are:

a)      To establish an economic and trade partnership to achieve rapid and sustained economic growth that creates employment, reduce and then eradicate poverty, raise living standards, achieve full employment, diversify economies and raise real income and output in a way that is compatible with the needs of the West African region while taking account of the Parties' different levels of economic development;

b)      To promote regional integration, economic cooperation and good economic governance in the West African region;

c)      To increase intra-regional trade and encourage the formation of a unified and efficient regional market in West Africa;

d)      To contribute to the harmonious and progressive integration of the West African region into the world economy, in accordance with its political choices, its priorities and its development strategies;

e)      To strengthen economic and trade relations between the Parties on a basis of solidarity and mutual interest in accordance with WTO obligations, in a way that takes account of the significant difference in competitiveness between the two regions.

2.           For the purpose of achieving the objectives referred to in paragraph 1 of this Article, the Parties undertake to:

a)      Encourage an improvement in the supply capacity and competitiveness of the production sectors of the West African region;

b)      Strengthen the capacity of the West African region with regard to trade policy and the rules relating to trade;

c)      Contribute to the effective meeting of the commitments undertaken by the Parties in international fora concerning sustainable development, development financing, enhancement of the role of trade in development and raising the volume and effectiveness of aid;

d)      Establish and implement an effective, predictable and transparent regional regulatory framework in the West African region in order to promote investment, development of the West African private sector, Public-Private dialogue and partnership between the private sectors of West Africa and the European Union;

e)      Establish an effective, predictable and transparent framework for cooperation measures that will make it possible to promote the objectives of this Agreement, including the EPA Development Programme (PAPED) and provisions concerning its implementation;

f)       Effect the progressive and asymmetrical liberalisation of trade between them and strengthen cooperation in sectors relating to trade in goods and services.

Article 2

Principles

1.           The EPA is based on the principles and essential points of the Cotonou Agreement, as set out in Articles 2, 9, 19 and 35 of the said Agreement. The EPA is founded on the achievements of the Cotonou Agreement and previous EPA-EU conventions in the areas of financial cooperation, regional integration and economic and trade cooperation.

2.           The EPA shall be implemented in a way that complements the achievements of the Cotonou Agreement and for it to be viable, the commitments of both Parties must be met, including those of the European Union regarding development finance cooperation and aid for trade.

3.           The Parties shall honour their commitments with regard to development cooperation throughout the life of the EPA and undertake to set up the arrangements necessary to ensure consistency over time between EPA accompanying measures, as set out in the EPA Development Programme contained in Part III of this Agreement, and development cooperation.

4.           The trade relations between the two regions shall be based on reciprocity and the difference in levels of development. The commitments undertaken in this regard under this Agreement shall comply with Article 34 of the Cotonou Agreement, which applies special and differential treatment to commitments between the two Parties. The Parties shall, in particular, ensure that account is taken of the vulnerability of the economies of the West African region and that the liberalisation process incorporates the principles of progressivity, flexibility and asymmetry in favour of the West African region.

5.           While observing the trade commitments made under this Agreement, the Parties shall refrain from undermining the implementation of agricultural and food security, public health, education and any other economic and social policies adopted by the West African region under its sustainable development strategy.

6.           For the EPA to be successful, it is necessary to establish a demanding partnership based on the mutual responsibility of the Parties for its implementation. The Parties therefore undertake to strive to ensure its viability.

7.           The Parties reaffirm the commitment they made in the Doha Development Round to reduce and avoid measures likely to create distortions in trade and their support for ambitious results in this regard.

8.           To ensure efficient implementation of the Agreement, the Parties shall set up joint institutions to establish a permanent management and monitoring/evaluation arrangement to make possible any adjustments that are necessary for achievement of the objectives of this Agreement.

Article 3

Economic growth and sustainable development

1.           The Parties reaffirm that the objective of sustainable development is to be applied and integrated at every level of their economic partnership, in fulfilment of their commitments set out in Articles 1, 2, 9, 19, 21, 22, 23, 28 and 29 of the Cotonou Agreement, and especially the general commitment to economic development and reducing and eventually eradicating poverty in a way that is consistent with the objectives of sustainable development.

2.           Under this Agreement, the Parties view the objective of sustainable development as a commitment to take full account of the human, cultural, economic, social, health and environmental interests of their respective people and their future generations.

3.           In the fight against poverty the Parties reaffirm their commitments to draw up and implement programmes likely to strengthen the macro-economic framework, promote rapid and sustainable economic growth and create the infrastructures essential for the development of the intra-regional and international trade of the West African region. The Parties therefore support the institutional reforms intended to adapt the national and regional administrative authorities to the requirements of trade liberalisation and strengthen the capacity of the production sectors in the West African region.

4.           The Parties support the efforts of the West African region with regard to the sustainable management of forests, fisheries and the emergence of modern agriculture. They shall therefore initiate and implement innovative forms of trade favourable to the preservation of natural resources.

5.           The Parties shall work on strengthening the technical capacities and abilities of the operators in order to promote the creation of jobs and provide for adjustments to achieve the social goals of the EPA.

Article 4

Regional integration

1.           The Parties recognise that regional integration is an essential part of their partnership and a powerful tool for achieving the objectives of this Agreement and agree to give it their strong support.

2.           For the purposes referred to in paragraph 1, the European Union Party shall contribute, according to the provisions laid down in Part III, through technical and financial assistance to the efforts of the region with regard to integration, in particular the achievement of customs union and a common market, the implementation of macro-economic and trade surveillance and the preparation of regional rules for making the business environment more attractive in the West African region.

PART II

TRADE POLICY AND QUESTIONS CONCERNING TRADE

CHAPTER 1

CUSTOMS DUTIES

Article 5

Scope

The provisions of this Chapter shall apply to trade in goods between the Parties.

Article 6

Rules of origin

1.           For the purposes of this Article, originating applies to goods that comply with the rules of origin set out in Annex A to the Protocol defining the concept of 'originating products' and the methods of administrative cooperation.

2.           At the latest five years after the date of entry into force of this Agreement, the Parties shall draw up new rules of origin with the aim of simplifying the concepts and methods used to determine origin in the light of the development objectives of the West African region and the process of integration of the African Union. Within this framework, the Parties shall take account of technological development, the production processes and any other relevant factors that might necessitate changes to the Protocol on rules of origin.

3.           Any amendment or revision of the rules of origin referred to in paragraph 1 shall be carried out by a decision of the Joint Council of the EPA.

Article 7

Customs duties

1.           Customs duties are taken to refer to the deductions of charges of any kind, including any kind of surcharge or supplement imposed in connection with the import or export of goods; the following are not included:

a)      taxes or other internal charges imposed in accordance with Article 35;

b)      anti-dumping, countervailing or safeguard measures applied in accordance with Chapter 2;

c)      fees or other charges imposed in accordance with Article 8 on fees and other charges.

2.           For each product, the basic customs duty to which the successive reductions set out in the Agreement are to be applied shall be that effectively applicable on the day of entry into force of the Agreement.

Article 8

Fees and other charges

The fees and other charges referred to in Article 7 are subject to specific tariffs corresponding to the real value of the services provided and must not constitute indirect protection of national products or the taxation of imports or exports for fiscal purposes.

Article 9

Status quo

1.           No new customs duties on imports shall be introduced on products covered by the liberalisation between the Parties, nor shall those currently applied be increased from the date of entry into force of this Agreement.

2.           Notwithstanding paragraph 1, and as part of the finalisation of the common external tariff of ECOWAS, the West African region may until 31 December 2014 revise its basic customs duties on goods originating in the European Union insofar as the general impact of these duties is no higher than that resulting from the duties specified in Annex C. The Joint Council of the EPA shall amend Annex C accordingly.

Article 10

Elimination of customs duties on imports

1.           Products originating in the West Africa Party shall be imported into the European Union free of customs duties as defined in Article 7, except in the case of the products indicated and under the conditions defined in Annex B.

2.           The West African region shall progressively reduce and eliminate customs duties, as defined in Article 7, applicable to products originating in the European Union in accordance with the schedule shown in Annex C.

Article 11

Autonomous resources of the regional Economic Communities of West Africa.

Under this Agreement, the Parties agree that the autonomous financing arrangement of the West African Organisations responsible for regional integration (ECOWAS and UEMOA) shall be maintained until a new financing method has been set up.

Article 12

Change in the tariff commitments of West Africa and common sectoral policies of the West African region

1.           Without prejudice to Article 10 concerning the elimination of customs duties from the West African region, in view of its special development needs, in particular the need to support its common sectoral policies, the West Africa Party may decide, after agreement within the Joint Council of the EPA, to change the level of customs duties laid down in Annex C, which are applied to one or more goods originating in the European Union Party when they are imported into West Africa. For this purpose, the Joint Council of the EPA shall take a decision within six (6) months of the European Party being notified.

2.           The Parties shall ensure that no such amendments result in incompatibility with Article XXIV of the General Agreement on Tariffs and Trade (GATT) 1994.

3.           The amendments to the tariff commitments shall be maintained only for the period necessary to meet the special development needs of West Africa.

Article 13

Export duties and taxes

1.           No new duties or taxes on exports or charges with equivalent effect shall be introduced, nor shall those currently applied in trade between the Parties be increased from the date of entry into force of this Agreement.

2.           The duties, taxes on exports or charges with equivalent effect shall be no greater than the same duties and taxes applied to similar goods exported to any other countries that are not party to this Agreement.

3.           In exceptional circumstances, if the West Africa Party can justify specific needs for income, promotion for fledgling industry or environmental protection, it may, on a temporary basis and after consulting the European Union Party, introduce duties, taxes on exports or charges with equivalent effect on a limited number of additional goods or increase the impact of those that already exist.

4.           The Parties agree to review the provisions of this Article in the framework of the Joint Council of the EPA in accordance with the revision clause of this Agreement, taking full account of their impact on the development and diversification of the economy of the West Africa Party.

Article 14

Movement of goods

1.           Goods originating in one of the Parties shall be subject to customs duties only once in the territory of the other Party. They may move freely in the territory of the other Party without being subject to additional customs duties.

2.           For the purposes of application of the provisions of paragraph 1, the West African region shall be granted a transitional period of five (5) years starting from the date of entry into force of the Agreement in which to set up a free movement system. This period may be reviewed depending on the results of the transitional fiscal reforms to be effected by the West African region in cooperation with the European Union. For this purpose, the Parties shall evaluate the implementation of these reforms on a regular basis.

3.           The Parties shall cooperate in order to facilitate the movement of goods and simplify customs procedures in line with the provisions of Chapter 5 concerning the facilitation of trade.

Article 15

Classification of goods

The classification of goods covered by this Agreement shall be as set out in each Party's respective tariff nomenclature in conformity with the Harmonised Commodity Description and Coding System (HS).

Article 16

MFN clause

1.           The Parties reaffirm their commitment with regard to the enabling clause.

2.           The European Union Party shall grant the West Africa Party any more favourable tariff treatment that it grants to a third Party if the European Union Party becomes party to a preferential agreement with the third Party in question after the signing of this Agreement.

3.           The West Africa Party shall grant the European Union Party any more favourable tariff that it grants after the signing of this Agreement to a trade partner other than the countries of Africa and the ACP States having both a share of world trade in excess of 1.5 per cent and an industrialisation rate, measured as the ratio of manufacturing value added to GDP, in excess of 10 per cent in the year preceding the entry into force of the preferential agreement referred to in this paragraph. If the preferential agreement is signed with a group of countries acting individually, collectively or through a free trade agreement, this threshold relating to the share of world trade shall be 2 per cent. For calculation purposes, the official data of the WTO shall be used for the main world exporters of goods (excluding trade within the European Union) and that of the United Nations Industrial Development Organisation (UNIDO) for manufacturing value added..

4.           If the West Africa Party obtains from the trade partner referred to in paragraph 3 substantially more favourable treatment than that offered by the European Union Party, the Parties shall consult each other and decide together on the implementation of the provisions in paragraph 3.

5.           The Parties agree to resolve any dispute concerning the interpretation or application of this Article by entering into consultations in good faith with the aim of reaching an agreed solution.

6.           The provisions of this Chapter cannot be interpreted as requiring the Parties to mutually grant each other preferential treatment that would be applicable owing to one of the Parties being signatory to a preferential agreement with a third Party on the date on which this Agreement enters into force.

Article 17

Special provisions on administrative cooperation

1.           The Parties agree that administrative cooperation is essential to the implementation and control of the preferential treatment granted in this Chapter and undertake to combat irregularities and fraud regarding customs and related fields.

2.           Where one Party obtains proof, based on established information, of a failure to provide administrative cooperation and/or of irregularities or fraud, the Party may temporarily suspend the preferential treatment of the product(s) concerned in accordance with the provisions of this Article.

3.           For the purposes of this Article, a lack of administrative cooperation shall include the following:

a)      repeated failure to comply with the obligation to verify the originating status of the product(s) concerned;

b)      repeated refusal to conduct a subsequent check of proof of origin and communicate the results, or undue delay in doing so;

c)      repeated refusal to grant authorisation for a cooperation mission to check the authenticity of documents or the accuracy of information of relevance to the preferential treatment in question, or undue delay in doing so.

4.           The application of a temporary suspension shall be subject to the following conditions:

a)      A Party that obtains proof from established information of a lack of administrative cooperation and/or irregularities or fraud must notify the Joint Implementation Committee of the EPA without undue delay that it has obtained the proof and the established information, and must consult with the Joint Implementation Committee of the EPA to find a solution acceptable to both Parties, drawing on all relevant information and objective evidence.

b)      When the Parties have entered into consultation with the Joint Implementation Committee of the EPA, as provided for above, and have been unable to agree on an acceptable solution in the three (3) months following notification, the Party concerned can temporarily suspend the preferential treatment granted to the product(s) concerned. Temporary suspension must be reported without undue delay to the Joint Implementation Committee of the EPA

c)      Temporary suspensions under this Article shall be limited to what is necessary to protect the financial interests of the Party concerned. They shall not exceed a period of six (6) months, which may be renewed. Temporary suspensions shall be reported as soon as they have been adopted by the Joint Implementation Committee of the EPA They shall be subject to periodic consultations within the Joint Implementation Committee of the EPA, in particular with a view to repealing them once the conditions for application no longer exist.

5.           At the same time as the notification of the Joint Implementation Committee of the EPA specified in paragraph 4(a) of this Article, the Party concerned shall publish a notice for importers in its Official Journal. This notice for importers shall indicate that, for the product concerned, and on the basis of established information, proof has been obtained of a lack of administrative cooperation and/or irregularities or fraud.

Article 18

Management of administrative errors

In case of error by the competent authorities in the management of preferential systems for exports, and in particular in the application of the Protocol defining the concept of "originating products" and methods of administrative cooperation set out in Annex A, where this error leads to consequences in terms of import duties, the Party facing such consequences may request the Joint Implementation Committee of the EPA to examine and adopt all appropriate measures with a view to resolving the situation.

CHAPTER 2

TRADE DEFENCE INSTRUMENTS

Article 19

Objectives

1.           The objectives of this Chapter are to lay down the conditions in which the two Parties may take trade defence measures while at the same time working on the development of trade in goods between them, by way of derogation from the provisions of Articles 9,10 and 34 of this Agreement.

2.           The Parties shall ensure that the measures taken under the provisions of this Chapter are no more than is necessary to prevent or rectify the situations described there.

Article 20

Anti-dumping and countervailing duties

1.           None of the provisions of this Agreement shall prevent the European Union or the States of the West Africa Party from individually or collectively taking anti-dumping or countervailing measures under the relevant WTO Agreements, in particular the WTO Agreement on Implementation of Article VI of the GATT and the WTO Agreement on Subsidies and Countervailing Measures.

2.           For the purposes of applying this Article, origin shall be determined according to the non-preferential rules of origin of the Parties on the basis of the WTO Agreement on Rules of Origin.

3.           The special situation of the States of the West African region as developing countries shall be taken into account when the application of anti-dumping or countervailing measures is considered. Before imposing definitive anti-dumping or countervailing measures, the Parties shall consider the possibility of constructive solutions, such as those provided for in the relevant WTO Agreements. The investigating authorities, may, in particular, carry out appropriate consultations for this purpose.

4.           The anti-dumping duties or countervailing measures shall remain in force only for the time and extent necessary to offset dumping or harmful subsidies.

5.           No product originating from one Party, when imported into the territory of the other Party, shall be subject both to anti-dumping and countervailing duties in order to rectify the same situation resulting from dumping or export subsidies. The Parties guarantee that anti-dumping or countervailing measures cannot be applied simultaneously to the same product at both national level, on the one hand, and regional or sub-regional level, on the other.

6.           The Parties agree to each set up a single legal review body, including an appeal level. The judgments of this single body must enter into effect in the territory of all the States in which the disputed measure is applicable.

7.           The provisions of this Article shall be applicable to all investigations initiated after this Agreement enters into force.

8.           The provisions of this Article shall not be subject to the dispute settlement provisions of this Agreement.

Article 21

Multilateral safeguard measures

1.           Subject to the provisions of this Article, this Agreement shall not prevent either of the Parties from adopting exceptional measures for a limited period in accordance with Article XIX of the General Agreement on Tariffs and Trade (GATT) of 1994, the Agreement on Safeguards or Article 5 of the WTO Agreement on Agriculture.

2.           For the purposes of applying this Article, origin shall be determined according to non-preferential rules of origin of the Parties on the basis of the WTO Agreement on Rules of Origin.

3.           Without prejudice to the provisions of paragraph 1, and in the light of the overall development objectives of this Agreement and the small size of the economies of the West African States, the European Union Party shall exclude imports from the West African States Party from any measures taken pursuant to Article XIX of the GATT of 1994, the WTO Agreement on Safeguards and Article 5 of the WTO Agreement on Agriculture.

4.           The provisions of paragraph 3 shall apply for a period of five (5) years, beginning with the date of entry into force of this Agreement. At the latest one hundred and twenty (120) days before the end of this period, the Joint Council of the EPA shall re-examine the implementation of these provisions in light of the development needs of the States of the West African region in order to determine whether their period of application should be extended.

5.           The provisions of this Article shall not be subject to the dispute settlement provisions of this Agreement.

Article 22

Bilateral safeguard measures

1.           Subject to the provisions of this Article, either of the Parties may take safeguard measures for a limited period that derogate from the provisions of Articles 9 and 10.

2.           The safeguard measures referred to in paragraph 1 may be taken where a product originating in one Party is imported into the territory of the other Party in such increased quantities and under such conditions as to cause or threaten to cause:

a)      serious injury to the domestic industry of like or directly competitive products in the territory of the importing Party;

b)      disruptions in a sector of the economy, particularly where these disruptions produce major social problems or difficulties that could bring about serious deterioration in the economic situation of the importing Party; or

c)      disruption in the markets of like or directly competitive agricultural products[1] or in the mechanisms regulating those markets.

3.           The safeguard measures referred to in this Article shall not exceed what is strictly necessary to prevent or remedy serious injury or disruptions as defined in paragraphs 2, 4 and 5. These safeguard measures of the importing Party may consist only of one or more of the following:

a)      the suspension of any further reduction in the customs duty on imports applicable for the product concerned, as provided for by this Agreement;

b)      an increase in the customs duty on the product concerned up to a level that does not exceed the customs duty applied to other WTO Members; and

c)      the introduction of tariff quotas on the product concerned.

4.           Notwithstanding paragraphs 1 to 3 of this Article, when a product originating in one or more States of the West Africa Party is imported in such increased quantities and under such conditions as to cause or threaten to cause one of the situations described above in paragraphs 2(a), (b) and (c) in one or more outermost regions of the European Union Party, the European Union Party may take surveillance or safeguard measures, limited to the region(s) concerned in accordance with the procedures defined in paragraphs 6 to 11 of this Article.

5.           Notwithstanding paragraphs 1 to 3 of this Article, when a product originating in one or more States of the European Union Party is imported in such increased quantities and under such conditions as to cause or threaten to cause one of the situations described above in paragraphs 2(a), (b) and (c) in one or more States of the West African region Party, the State or States in question may take surveillance or safeguard measures, limited to the territory of the State or States concerned in accordance with the procedures defined in paragraphs 6 to 11 of this Article.

6.           The safeguard measures referred to in this Article shall be maintained only for the period necessary to prevent or resolve serious damage or disruptions such as those described in paragraphs 2, 4 and 5 above.

7.           The safeguard measures referred to in this Article shall be applied for a period not exceeding four (4) years. Where the circumstances warranting the imposition of safeguard measures continue to exist, such measures may be extended for a further period of four (4) years.

8.           The safeguard measures referred to in this Article that exceed one (1) year shall have a clear timetable for being phased out by the end of the set period, at the latest.

9.           Except in exceptional circumstances subject to the approval of the Joint Implementation Committee of the EPA, no safeguard measures referred to in this Article shall be applied to a product that has previously been subject to such a measure for a period of at least one (1) year from the date of expiry of this measure.

10.         For the implementation of the above paragraphs the following provisions shall apply:

a)      when a Party considers that one of the circumstances referred to in paragraphs 2, 4 and 5 exists, it shall immediately refer the matter to the Joint Implementation Committee of the EPA.

b)      the Joint Implementation Committee of the EPA can make any recommendation necessary to remedy the circumstances that have arisen. Where the Joint Implementation Committee of the EPA has not made recommendations to remedy the circumstances, or where a satisfactory solution has not been found in the thirty (30) days following notification to this Committee, the importing Party may adopt appropriate measures to remedy the circumstances, in accordance with this Article.

c)      before taking one of the measures provided for in this Article or, in the cases referred to in paragraph 11 of this Article, as soon as possible, the Party concerned shall communicate to the Joint Implementation Committee of the EPA all information that can be used for a full examination of the situation with a view to finding an acceptable solution for both Parties.

d)      when selecting safeguard measures, priority must be given to those that help to efficiently and rapidly solve the problem, while causing the least possible disruption to the smooth functioning of this Agreement.

e)      All safeguard measures taken in accordance with this Article shall be reported immediately to the Joint Implementation Committee of the EPA and shall be the subject of periodic consultations within that body, particularly with a view to establishing a timetable for their abolition as soon as circumstances permit.

11.         Where exceptional circumstances require immediate action, the importing Party concerned, whether the European Union Party or the West Africa Party, as the case may be, may take the measures provided for in paragraphs 3, 4 and/ 5 on a provisional basis, without meeting the requirements of paragraph 10. Such action may be taken for a maximum period of one hundred and eighty(180) days where the measures are taken by the European Union Party and two hundred and forty (240) days when the measures are taken by the West Africa Party, or when the measures of the European Union Party are limited to one or more of its outermost regions. The duration of such provisional measures shall be counted as a part of the initial period or of any extension defined in paragraphs 7 and 8 of this Article. When taking these provisional measures, the interests of all stakeholders must be taken into account. The importing Party concerned shall inform the other Party and immediately refer the matter to the Joint Implementation Committee of the EPA for examination.

12.         If an importing Party subjects imports of a product to an administrative procedure having as its purpose the rapid provision of information on the trend of trade flows liable to give rise to the problems referred to in this Article, it shall inform the Joint Implementation Committee of the EPA of this without delay.

13.         The WTO Agreements shall not be invoked to prevent a Party from adopting safeguard measures under the provisions of this Article.

Article 23

Fledgling industries clause

1.           The West Africa Party may temporarily suspend the reduction in the rate of customs duty or raise the rate of customs duty to a level not exceeding that of the duty applied to the other Members of the WTO if a product originating in the European Union, following a reduction in the rate of customs duty, is imported into its territory in quantities increased to such an amount and under such conditions that it poses a threat to the establishment of a fledgling industry or causes or threatens to cause disruption in a fledgling industry producing similar or directly competing products.

2.           a)      If the West Africa Party considers that the circumstances defined in paragraph 1 exist, it shall immediately refer them to the Joint Implementation Committee of the EPA for examination.

b)      The Joint Implementation Committee of the EPA can make any recommendation necessary to remedy the circumstances that have arisen. Where the Joint Implementation Committee of the EPA has not made recommendations to remedy the circumstances, or where a satisfactory solution has not been found in the thirty (30) days following notification to this Committee, the West Africa Party may adopt appropriate measures to remedy the circumstances, in accordance with this Article.

c)      Before taking one of the measures provided for in this Article, the West Africa Party shall communicate to the Joint Implementation Committee of the EPA all information that can be used for a full examination of the situation with a view to finding an acceptable solution for both Parties.

d)      When selecting the measures taken under this Article, priority must be given to those that disrupt the smooth operation of this Agreement as little as possible.

e)      Any measure taken under this Article shall be immediately reported to the Joint Implementation Committee of the EPA, within which it shall be the subject of periodic consultations.

f)       Under critical circumstances, where a delay would cause a loss that it would be difficult to make good, the West Africa Party may take the measures provided for in paragraph 1 on a provisional basis without meeting the requirements of paragraphs a) to e). Such action may be taken for a maximum period of two hundred (200) days. The duration of such provisional measures shall be counted as a part of the period defined in paragraph 3 of this Article. The West Africa party concerned shall inform the European Union Party and immediately refer the matter to the Joint Implementation Committee of the EPA for examination.

3.           These measures may be applied for a period of up to eight (8) years. The application of the measures may be extended by a decision of the Joint Council of the EPA.

Article 24

Cooperation

1.           The Parties recognise the importance of cooperation with regard to trade defence instruments for ensuring fairness and transparency in the trade between them.

2.           The Parties agree to cooperate, including by facilitating assistance measures, according to the provisions laid down in Part III, in the following areas in particular:

a)      the development of regulations and institutions to ensure trade defence;

b)      the development of capacity, in particular of the competent administrative authorities of the States of the West Africa Party, to improve understanding and use of the trade defence instruments provided for in this Agreement.

CHAPTER 3

TECHNICAL BARRIERS TO TRADE, SANITARY AND PHYTOSANITARY MEASURES

Article 25

Objectives

1.           The objectives of this Chapter are to facilitate trade in goods between the Parties while increasing the capacity of the Parties to identify, prevent and eliminate unnecessary obstacles to trade as a result of technical regulations, standards and conformity assessment procedures applied by either Party while increasing the capacity of the Parties to protect plants, animals and public health.

2.           When applying the provisions of this Chapter, each Party shall ensure that imported products originating in the territory of the other Party shall be treated in a way that is non-discriminatory in comparison with the treatment given to similar products of domestic origin and similar products originating in third countries.

3.           Under the provisions of paragraphs 2 and 3 of Article 2 of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures (SPS Agreement), each Party shall also ensure that the sanitary and phytosanitary measures taken to preserve human health or safety or the lives or health of animals and to protect plants and the environment shall not have the purpose or effect of creating unnecessary barriers to trade in goods between the two Parties. These measures shall therefore not restrict trade more than is strictly necessary.

Article 26

Scope and definitions

1.           The provisions of this Chapter shall apply to technical regulations and standards, to the conformity assessment procedures set out in the WTO Agreement on Technical Barriers to Trade (TBT) and to the WTO sanitary and phytosanitary measures (hereinafter referred to as SPS measures) in so far as they affect trade between the Parties.

2.           For the purposes of this Chapter and unless otherwise indicated, the definitions used in the TBT and SPS Agreements of the WTO, the relevant standards and instruments adopted by the Codex Alimentarius Commission, the International Plant Protection Convention (IPPC) and the World Organisation for Animal Health (OIE) shall apply, including any reference to the products in this Chapter.

Article 27

Competent authorities

1.           The authorities of the two Parties responsible for the implementation of the measures set out in this Chapter are referred to in Appendix II to Annex D to this Agreement.

2.           In accordance with Article 31, the Parties shall keep each other informed in good time of any significant changes in the competent authorities shown in Appendix II to Annex D. The Joint Implementation Committee of the EPA shall adopt any amendment necessary of Appendix II to Annex D to this Agreement.

Article 28

Mutual obligations

1.           The Parties reaffirm their rights and obligations under the relevant WTO Agreements, in particular the SPS and TBT Agreements. The Parties also reaffirm their rights and obligations arising from the relevant standards and instruments adopted by the International Plant Protection Convention (IPPC), the Codex Alimentarius Commission and the World Organisation for Animal Health (OIE). The States that are not members of the WTO also confirm their commitment to applying the obligations provided for in the SPS and TBT Agreements in all areas concerning trade relations between the Parties.

2.           The Parties reaffirm their commitment to improving public health in their respective territories, in particular by strengthening their capacities to identify non-compliant products.

3.           When trading with one another, the Parties shall refrain from exporting or reexporting products that no not observe the requirements in force in the legislation of the exporting Party. However, the export or reexport of products subject to SPS measures shall be permitted if provision is expressly made for this by the authorities of the importing Party. The export of other products shall be permitted unless this is prohibited by the legislation of the importing Party.

4.           These commitments, rights and obligations underpin the activity of the Parties in relation to this Chapter.

Article 29

Equivalence

1.           The Parties shall accept the sanitary and phytosanitary measures of the other Party as equivalent, even if such measures differ from their own or those that are used by third countries marketing the same product, if the exporting Party objectively proves to the importing Party that the appropriate level of sanitary or phytosanitary protection applied in the territory of the importing Party is achieved through the domestic measures in question. For this purpose, reasonable access shall be given, upon request, to the importing Party for inspection, testing and other relevant procedures.

2.           The Parties shall consult one another, on request and by mutual agreement, in order to reach, where applicable, bilateral and multilateral agreements on recognition of the equivalence of specified sanitary or phytosanitary measures.

Article 30

Determination of sanitary and phytosanitary areas

In relation to importing conditions, the Parties may, on a case-by-case basis, propose and identify areas with an established sanitary and phytosanitary status, with reference to Article 6 of the SPS Agreement. The Parties shall, in particular, ensure that their sanitary or phytosanitary measures are adapted to the sanitary and phytosanitary characteristics of the areas - whether all of a country, part of a country, or all or parts of several countries - from which the product originated and for which the product is destined.

Article 31

Transparency of trade conditions and exchange of information

1.           To ensure conformity with their regulations, the Parties shall mutually inform one another of any change in their legal and administrative requirements concerning the products, in accordance with the notification procedures of the SPS and TBT Agreements.

2.           If necessary, the Parties agree to inform each other in writing of the measures taken to prohibit the importing of goods with the aim of addressing a given problem concerning health (public, animal or plant), risk prevention or the environment as soon as possible, in accordance with the recommendations set out in the SPS Agreement.

3.           The Parties agree to exchange information with the aim of cooperating to ensure that their products comply with the technical regulations and standards subject to which they may access each other's markets.

4.           If necessary, the Parties shall also directly exchange information on other areas that the Parties agree to be of potential importance for their trade relations, including food security issues, the sudden appearance of animal or plant diseases, scientific opinions and other noteworthy events relating to product safety.

5.           If necessary, the Parties agree to exchange information on the epidemiological surveillance of animal diseases. As regards phytosanitary protection, the Parties shall inform each other of the appearance of parasites presenting a known and immediate danger for the other Party, at the other Party's request.

6.           The Parties agree to cooperate with a view to rapidly alerting each other when new regional rules might have an impact on mutual trade, in line with the notification procedures of the SPS and TBT Agreements.

Article 32

Regional integration

1.           In order to facilitate trade between them, the Parties undertake to harmonise the rules, measures and conditions relating to imports at regional level, as far as this is possible.

2.           Where import conditions already exist at the time of this Agreement's entry into force, and pending the introduction of harmonised import conditions, the existing import conditions shall be implemented by the States of the West African region and the European Union on the basis that a product originating in one of the Parties, legally placed on the market of a State of the other Party, may also be legally placed on the market of any other State of the other Party without any further restriction or administrative requirement.

3.           Regarding the measures arising from this Chapter, the West African States shall ensure that the treatment they give to products originating in West Africa is no less favourable than the treatment they give to similar products originating in the European Union entering the West African region.

Article 33

Cooperation

1.           The Parties recognise the importance of cooperating in the areas of technical regulations, sanitary and phytosanitary measures, conformity assessment and traceability in order to achieve the objectives of this Chapter.

2.           The Parties agree to cooperate in order to raise the quality and competitiveness of priority products for the States of the West African region shown in Appendix I to Annex D to this Agreement and access to the market of the European Union, including through financial assistance measures, in accordance with the provisions contained in Part III, in the following areas in particular:

a)      The establishment of an appropriate framework for the exchange of information and sharing of expertise between the Parties;

b)      Cooperation with international standardisation, metrology and accreditation bodies, including facilitating participation by representatives of the West Africa Party in the meetings of such bodies;

c)      The adoption of technical standards and regulations, conformity assessment procedures and sanitary and phytosanitary measures that are harmonised at regional level on the basis of the relevant international standards;

d)      The strengthening of the capacities of public and private operators, including information and training, with a view to complying with the phytosanitary standards, regulations and measures of the European Union, and to participating in international standardisation bodies;

e)      The development of national capacities to comply with standards and assess product compliance and traceability and to gain access to the market of the European Union.

CHAPTER 4

OTHER NON-TARIFF BARRIERS

Article 34

Prohibition of quantitative restrictions

On the entry into force of this Agreement, all prohibitions or restrictions on imports or exports affecting trade between the two Parties shall be eliminated, with the exception of the customs duties and taxes and the fees and other charges referred to in Articles 7 and 8 of this Agreement on customs duties, irrespective of whether they are implemented through quotas, import or export licensing or other measures. No new measures shall be introduced. The provisions of this Article are without prejudice to the provisions concerning trade defence instruments referred to in Chapter 2 and the provisions relating to the balance of payments referred to in Article 89 of this Agreement.

Article 35

National treatment of internal taxation and regulation

1.           Imported products originating in one Party shall not be subject, either directly or indirectly, to internal taxes or other internal charges of any kind in excess of those applied, directly or indirectly, to similar products of the other Party. The Parties shall refrain from applying any other form of taxation or other internal charges with the aim of providing protection for their national output.

2.           Imported products originating in one Party shall benefit from treatment that is no less favourable than the treatment given to similar products of the other Party in respect of all laws, regulations and requirements applicable to their sale, offering for sale, purchase, transportation, distribution or use on the national market. The provisions of this paragraph shall not prevent the application of differential internal transportation charges that are based exclusively on the economic operation of the means of transport and not on the origin of the product.

3.           Neither Party shall establish or maintain any internal regulation relating to the mixture, processing or use of products in specified amounts or proportions that directly or indirectly requires any specified amount or proportion of any product that is the subject of the regulation to be supplied from domestic sources. Furthermore, each Party shall refrain from applying any other form of internal quantitative regulation with the aim of providing protection for its output.

4.           The provisions of this Article shall not prevent the payment of subsidies intended exclusively for national producers, including payments to national producers derived from the proceeds of internal taxes or charges applied in compliance with the provisions of this Article and subsidies effected through governmental purchases of national products.

5.           The provisions of this Article shall not apply to the laws, regulations, procedures or practices relating to public procurement.

6.           The provisions of this Article shall be without prejudice to the provisions of this Agreement concerning trade defence measures.

CHAPTER 5

FACILITATION OF TRADE, CUSTOMS COOPERATION AND MUTUAL ADMINISTRATIVE ASSISTANCE

Article 36

Objectives

1.           The Parties recognise the importance of customs cooperation and of facilitating trade in the evolving context of world trade. The Parties agree to increase cooperation in this area with a view to ensuring that the relevant legislation and procedures, as well as the administrative capacity of the relevant administrative authorities, fulfil the objectives of effective control and promotion of the facilitation of trade, and contribute to the development and regional integration of the EPA signatory countries.

2.           The Parties recognise that legitimate public policy objectives, including those relating to security and fraud prevention , shall not be compromised in any way.

3.           The Parties undertake to ensure the free movement of the goods covered by this Agreement in their respective territories.

Article 37

Customs cooperation and mutual administrative assistance

1.           In order to ensure compliance with the provisions of this Chapter, and to respond effectively to the objectives set out in Article 36, the Parties shall:

a)      exchange information concerning customs legislation and procedures;

b)      develop joint initiatives relating to import, export and transit procedures and initiatives to offer an efficient service to the business community;

c)      cooperate on the automation of customs procedures and other trade procedures and on the establishment of common data exchange standards;

d)      adopt wherever possible common positions in relation to customs in international organisations such as the WTO, the World Customs Organisation (WCO), the United Nations (UN) and the United Nations Conference on Trade and Development (UNCTAD);

e)      cooperate on the planning and implementation of technical assistance, in particular in the area of customs reforms and to facilitating trade in accordance with the provisions of the Agreement; and

f)       encourage cooperation between all the administrative authorities, organisations and other institutions concerned, both within the country and between countries.

2.           Notwithstanding paragraph 1, the administrative authorities of the Parties shall provide mutual administrative assistance for customs matters, in accordance with the provisions of the Protocol on Mutual Administrative Assistance in Customs Matters in Annex E.

Article 38

Customs legislation and procedures

1.           The Parties shall do everything in their power to ensure that their respective trade and customs laws, provisions and procedures are based on:

a)      the international instruments and standards in force in customs and trade areas, including the essential elements of the International Convention on the Simplification and Harmonisation of Customs Procedures (revised Kyoto Convention), the World Customs Organisation (WCO) Framework of Standards to Secure and Facilitate Global Trade, the WCO Customs Data Model and the International Convention on the Harmonised Commodity Description and Coding System (HS);

b)      the use of a single administrative document or electronic equivalent in order to make import and export customs declarations;

c)      regulations to avoid unnecessary and discriminatory measures for economic operations, protect against fraud and provide additional facilities for operators displaying a high level of compliance with customs legislation;

d)      the use of modern customs techniques, including risk assessment, simplified procedures for the entry and release of goods, post release controls and enterprise audit methods;

e)      the progressive development of systems, including those based upon Information Technology, to facilitate the electronic exchange of data between economic operators, customs administrations and other related agencies;

f)       a system of binding customs information, in particular regarding tariff classification and rules of origin in conformity with the rules provided for in the legislation of each Party, in so far as the customs services have all the information they consider necessary;

g)      rules relating to penalties for infringements of customs regulations or procedural requirements that are proportionate and non-discriminatory and the application of which will not give rise to undue delay;

h)      transparent, non-discriminatory and proportionate rules in respect of the licensing of customs agents. The Parties recognise the interest in the future elimination of any obligation to use the services of customs agents. The Parties shall broach this question within the Special Customs and Facilitation of Trade Committee;

i)       observance of the provisions of the WTO Agreement on Preshipment Inspection. The Parties recognise the interest in the future elimination of all requirements for the performance of compulsory inspections prior to the dispatch of goods or on reaching their destination. The Parties shall broach this question within the Special Customs and Facilitation of Trade Committee.

2.           In order to improve working methods and ensure respect for the principles of non-discrimination, transparency and efficiency, the Parties shall:

a)      take the measures necessary to reduce, simplify and standardise the data and documents required by customs and other related bodies;

b)      simplify customs requirements and formalities wherever possible, in respect of the rapid release and clearance of goods;

c)      ensure effective, prompt, non-discriminatory and accessible procedures for applicants to secure a right of appeal against customs administrative actions and other decisions affecting imports, exports or goods in transit.

d)      ensure the maintenance of ethical standards through the application of measures reflecting the principles of the relevant international conventions and instruments in this area, in particular the revised Arusha Declaration of 2003.

Article 39

Facilitation of transit movements

1.           The Parties shall ensure the free transit of goods through their territory on the most suitable transit route. Any restrictions, controls or requirements in this regard must be justified by a legitimate public policy objective, and must be non-discriminatory, proportionate and applied in a uniform manner.

2.           Without prejudice to legitimate customs checks, the Parties shall treat goods in transit from the territory of the other Party no less favourably than goods from the domestic market, exports, imports and their movement.

3.           The Parties shall establish transit customs regimes to allow the movement of goods with no obligation to pay customs duties or other charges, subject to the provision of appropriate guarantees.

4.           The Parties shall endeavour to promote and implement regional transit arrangements with the aim of reducing barriers to trade.

5.           The Parties shall use international standards and instruments arising from the transit of goods.

6.           The Parties shall ensure the cooperation and coordination of all the relevant authorities in their territories in order to facilitate transit traffic and promote cross-border cooperation.

Article 40

Relations with the business community

The Parties agree:

a)           to ensure that all the legislation, procedures, fees and charges can be published by appropriate means and where possible by electronic means;

b)           to encourage cooperation between the operators and the relevant administrative authorities through the use of non-arbitrary, publicly accessible procedures such as the Protocols of Agreement based on those promulgated by the WCO;

c)           to ensure that their respective customs and related regimes and the requirements and procedures associated with them continue to meet the needs of the business community, are in line with best practices and remain as unrestrictive as possible for trade;

d)           on the need for consultation with trade representatives in due time and on a regular basis regarding legislative proposals and procedures relating to customs and trade issues. To this end, appropriate and regular mechanisms for consultation between the administrative authorities and the business community shall be established by each Party;

e)           that a sufficient period of time must pass between the publication and the entry into force of any new or amended laws, procedures, rights or charges; The Parties shall publish administrative information concerning in particular agency requirements, entry procedures, working hours and operational procedures of the customs authorities in ports and at border posts, and also on information contact points;

Article 41

Customs value

The WTO Agreement on Implementation of Article VII of GATT 1994 shall govern the application of the customs value to trade between the Parties. The Parties shall cooperate with a view to taking a common approach to issues relating to customs value.

Article 42

Regional integration in the West African region

1.           The Parties agree to push forward customs reforms, in particular the harmonisation of procedures and regulation in order to facilitate trade in the West African region.

2.           For the above purposes, the Parties shall organise close cooperation of all the bodies concerned by applying the relevant international customs rules.

Article 43

Cooperation

1.           The Parties recognise the importance of cooperation on customs and trade facilitation for the implementation of this Agreement.

2.           In accordance with paragraph 6, Annex D to the Decision of the WTO General Council of 1 August 2004 and, subject to the provisions contained in Part III, the Parties agree to set up appropriate technical and financial programmes of assistance to make it possible to implement the provisions of this Chapter, in particular concerning:

a)      the development of appropriate, simplified legislative and regulatory provisions;

b)      information and awareness-raising aimed at operators, including training for the staff concerned;;

c)      building up capacities, modernisation and connectivity between customs authorities and related services.

Article 44

Transitional measures

1.           The Parties recognize the need for transitional measures to ensure the smooth implementation of the provisions of this Chapter.

2.           Without prejudice to its commitments under the WTO, the West Africa Party shall be granted a transitional period of five (5) years starting from the entry into force of this Agreement in which to comply with the obligations provided for in Article 38(1)(b) and (d). This period may be reviewed depending on the results of the reforms to be effected by the West African region in cooperation with the European Union.

Article 45

Special Committee on Customs and Trade Facilitation

1.           The Parties shall establish a Special Committee on Customs and Trade Facilitation, which shall be made up of representatives of the Parties.

2.           The functions of the Special Committee on Customs and Trade Facilitation shall be as follows:

a)      to ensure that the implementation and management of this Chapter, the Protocol on rules of origin and the Protocol on mutual administrative assistance are monitored;

b)      to act as a consultation and discussion forum for all matters relating to customs, in particular customs regimes and customs clearance procedures, rules of origin, customs value, tariff classification, customs cooperation and mutual administrative assistance;

c)      to develop cooperation for the drawing- up, implementation and monitoring of customs regimes and customs clearance procedures, rules of origin and mutual administrative assistance.

3.           The Special Committee on Customs and Trade Facilitation shall meet once a year, on a date and with an agenda to be agreed in advance by the Parties. The Parties may decide to call ad hoc meetings of the Committee if necessary.

4.           The Special Committee on Customs and Trade Facilitation shall be chaired alternatively by each Party.

5.           The Special Committee on Customs and Trade Facilitation shall report to the Joint Implementation Committee of the EPA.

CHAPTER 6

AGRICULTURE, FISHERIES AND FOOD SECURITY

Article 46

Objectives

1.           The Parties recognise that in the West African region, the agriculture, including livestock farming, and fisheries sectors account for a significant proportion of GDP, play a key role in the fight against food insecurity and provide an income and employment for most of the working population.

2.           This Agreement, through its economic and trade effects, and actions in connection with the West Africa EPA Development Programme, should help to increase productivity, competitiveness and diversity of output in the agriculture and fisheries sectors. It should also facilitate the development of the processing sector and increase trade in agricultural, food and fisheries products between the Parties in a way that is consistent with the sustainable development of natural resources.

3.           The Parties recognise the as yet unexploited potential of the West African region and the need to support the implementation of its national and regional policies in connection with the cooperation policies implemented by both Parties in line with the provisions contained in Part III of this Agreement.

4.           The Parties recognise that fisheries, biological and maritime resources are of great interest to the European Union and the West African region and that the real risk of stock exhaustion, in particular as a result of industrial fishing, make it necessary for them to promote the sustainable management of fish and aquatic resources.

5.           The Parties also recognise that the fisheries and marine ecosystems of the West African States are complex, biologically diverse and fragile and that the way in which they are exploited must take account of this through conservation and the sustainable and efficient management of fisheries and the associated ecosystems on the basis of scientific advice and the precautionary principle defined by the Code of Conduct of the Food and Agriculture Organisation (FAO) of the United Nations for responsible fisheries practices.

6.           The Parties also recognise the economic and social importance of activities relating to fisheries and the utilisation of the living marine resources of the West African States and the need to maximise their contribution to food security, employment, reducing poverty, increasing income and the social stability of fishing communities.

7.           The Parties recognise that securing the food security of the population and raising the means of subsistence in a rural environment are essential for reducing poverty and must be viewed in the wider context of sustainable development and the Millennium Development Goals. They therefore agree to work together to avoid any breakdown in the agricultural and food products markets in West Africa.

8.           The European Union undertakes to help the countries of West Africa to develop an effective Monitoring/Control/Surveillance (MCS) system for fisheries as part of its policies, including fisheries policy.

9.           The Parties also agree on the importance for the region of establishing policies that will make it possible to increase the benefits from fisheries to the people of the West African region.

10.         For the purpose of achieving the objectives referred to in this Article, the Parties take full account of the diversity of characteristics and economic, social and environmental needs and the development strategies of the West Africa Party.

Article 47

Food security

When the implementation of this Agreement results or seems likely to result in difficulties for the West Africa Party or a State of the West African region in obtaining or gaining access to the products necessary for ensuring food security, the West Africa Party or the State in the West African region may take appropriate measures in line with the procedures described in Article 22.

Article 48

Cooperation in the areas of agriculture and food security

1.           Cooperation with regard to agriculture and food security is covered by Articles 53 and 69 of the Cotonou Agreement. The Parties agree that the provisions of the Cotonou Agreement relating to this Chapter and Agreement shall be implemented in a complementary manner through mutual reinforcement.

2.           To enable the countries of the West African region to ensure the food security of their people and promote viable and sustainable agriculture, both Parties shall examine all the cooperation measures in accordance with the provisions of Part III, with a view, in particular, to:

a)      promoting the performance of irrigation and water management programmes;

b)      promoting technological progress, innovation and diversification in the agricultural sector;

c)      popularising the use of agricultural inputs that are environmentally friendly;

d)      developing research with a view to the production of improved seeds and their use by farming communities;

e)      developing an integrated agricultural and livestock farming system;

f)       improving the storage and preservation of agricultural products;

g)      reinforcing the role of the State as a supporter and adviser of private operators;

h)      strengthening the agricultural sectors;

i)       managing tracks and roads serving rural communities to enhance the collection and movement of agricultural products;

(j)      contributing to improving warning systems to prevent crises;

(k)     contributing to the development of regional exchanges for greater centralisation of information regarding the regional availability of food products;

(l)      promoting contract farming with partners from the European Union to supply organic products, for example;

(m)    identifying new opportunities for the development and export of products for which there is a strong international demand;

(n)     promoting land law reforms to increase the legal certainty of farmers and in so doing promote the development of efficient agriculture and raise credit to encourage private investment in the agricultural sector.

3.           The Parties agree that special situations of food scarcity might necessitate the performance of specific ad hoc food aid programmes to help countries facing these situations. However, such programmes should not in any way pose a threat to the food security policies in force in the States receiving such aid.

4.           To limit any harmful effects of the import of food aid into the West African region, both Parties undertake to favour triangular food aid arrangements that promote trading in local agricultural products.

5.           The Parties emphasise the importance of the agricultural sector in the economy and for food security in West Africa and, in particular, the sensitive nature of the sectors that depend on international markets. Each Party shall ensure transparency in its domestic support policies and measures. The European Union shall therefore send, by any appropriate means, regular reports to West Africa on such measures, including, in particular, the legal basis, the forms of measures and the associated sums. The Parties may exchange information concerning any agricultural policy measure at the request of either of the Parties.

6.           The European Union Party undertakes to refrain from the use of export subsidies for agricultural products exported to West Africa.

7.           With a view to implementing cooperation with regard to agriculture and food security, the Parties shall set up an arrangement for continuous dialogue concerning the areas referred to in this Article. The terms of this dialogue shall be specified by mutual agreement between the Parties.

Article 49

Fisheries cooperation

1.           With a view to developing and promoting cooperation with regard to fisheries, in accordance with the provisions contained in Part III, the Parties undertake to:

a)      collaborate with a view to sustainable development of the fish resources of the West African region and apply the precautionary principle when determining the sustainable level of catches and defining the conditions for access to fish resources that must be observed to avoid overexploitation of stocks and any negative impact on the environment and the ecosystem;

b)      promote the improvement of the supply capacity and competitiveness of fishery products. The European Union therefore undertakes to help the Member States of the region to meet the needs arising from the application of sanitary and phytosanitary (SPS) measures and to develop the regional market for fishery products;

c)      promote investment and access to funding to increase the productivity of fishery enterprises in the region;

d)      collaborate with a view to the sustainable management of small-scale fisheries and the preparation and implementation of a policy for the development of aquaculture in West Africa;

e)      draw up and propose minimum measures to be observed by vessels, in order to improve the monitoring, control and surveillance of their activities;

f)       coordinate efforts to enhance the means for preventing, discouraging and eliminating Illegal, Unreported and Unregulated Fishing (IUUF) and for taking appropriate measures for this purpose. In this regard, the Parties undertake to take any necessary measures to end illegal fishing and prevent its continuation, without prejudice to any other action they consider appropriate;

g)      establish a vessel monitoring system (VMS) for all of West Africa, with all the West African States using a compatible VMS;

h)      in addition to an obligatory compatible VMS, all of West Africa, together with the European Union Party, undertakes to develop other arrangements to ensure effective control and surveillance policies;

i)       lighten traceability and certification procedures and conditions for fishery products exported from the region to the market of the European Union;

(j)      improve and reinforce fishery control, surveillance and monitoring mechanisms and arrangements in order to combat illegal, unregulated and unreported fishing, including the adoption of minimum measures to be observed by vessels to permit the monitoring, control and surveillance of their activities;

(k)     authorise the taking of appropriate protection measures based on scientific recommendations and after having consulted the various interested parties, including the European Union, if there is a danger of the sustainable management of fish and aquatic resources of the region being compromised;

(l)      strengthen scientific research into the state of fish resources in the West African region;

(m)    improve and reinforce the information system and the system for processing fishery statistics, concerning migratory species in particular;

(n)     strengthen cooperation in all areas of common interest with regard to fisheries.

Article 50

Regional integration

1.           The Parties recognise that greater integration of the agricultural and food markets and sectors of the West African States through the progressive elimination of the remaining barriers and the adoption of an appropriate regulatory framework will help to deepen the process of regional integration and achieve the objectives referred to in this Chapter.

2.           According to the provisions contained in Part III of the West Africa EPA Development Programme, they shall work on the preparation and implementation of regional policies for the agricultural and fisheries sectors and increase the efficiency of the regional markets in those  sectors.

Article 51

Exchange of information and consultation on matters relating to agriculture and fisheries

1.           The Parties agree to exchange experience, information and best practices and to consult one another concerning any area covered by the objectives of this Chapter and relevant to trade between the Parties.

2.           The Parties agree that such a dialogue will be especially useful in the following areas in particular:

a)      exchange of information on agricultural production, consumption and trade and on the respective market developments for agricultural and fish products;

b)      exchange of information on agriculture, rural development and fisheries policies, laws and regulations;

c)      discussion of policy and institutional changes needed to transform the agricultural and fisheries sectors as well as the formulation and implementation of regional policies on agriculture, food, rural development and fisheries in pursuit of regional integration;

d)      exchange of views on new technologies and quality control measures;

e)      exchange of views for a better understanding and monitoring of private standards in force in the European Union.

PART III

COOPERATION FOR IMPLEMENTATION OF DEVELOPMENT AND ACHIEVEMENT OF THE OBJECTIVES OF THE EPA

Article 52

Objectives

1.           The Parties undertake, under this Agreement, to strengthen their cooperation and make a joint commitment to implement the EPA and achieve its objectives. The European Union Party undertakes to support the West Africa Party to implement an EPA that is conducive to development.

2.           The joint commitment by the Parties is part of the vision for the development of the West African region and shall contribute to the achievement of the priorities laid down in Part I of this Agreement. The Parties therefore agree that improving access to the market of the European Union is not a sufficient condition for bringing about the profitable insertion of the West African region into world trade. They therefore undertake to take effective measures that should contribute to the establishment in the West African region of a solid, competitive and diversified economic base, the deepening of its economic integration and its adaptation to the new context created by this Agreement in order to benefit from the economic partnership.

Article 53

Principles

1.           The Parties agree to implement cooperation intended to back up, through technical and financial support, the efforts of West Africa to meet the commitments made under this Agreement. The cooperation is also intended to help the West African region to lift the constraints that are undermining efforts to diversify and increase its output, in order to increase intra-regional trade and benefit from the opening up of the European market. They undertake to implement the EPA Development Programme (PAPED) in order to ensure the achievement of the objectives of the Agreement. To this end, the provisions of the Cotonou Agreement concerning economic and regional cooperation and integration shall be implemented with a view to maximising the benefits of this Agreement.

2.           The Parties undertake to ensure consistency between development cooperation and the international commitments of the Parties with regard to sustainable development and regional development strategies.

3.           The new trade system established by this Agreement and the commitments made with regard to development cooperation shall complement one another and both together contribute to the development aspect of the Agreement. Under Article 2(4) of this Agreement, the new trade system shall be based on reciprocity, take account of the difference in the level of development and introduce special and differential treatment and progressive asymmetric liberalisation for West Africa.

4.           The Parties also agree that the provisions of this Part cannot be interpreted as preventing the West Africa Party from pursuing its growth and development objectives, implementing its policies and achieving its regional integration.

Article 54

Financing arrangements

1.           The European Union undertakes to support the actions and projects linked to the development aspect of the Agreement. European Union funding[2] regarding development cooperation between West Africa and the European Union to support the implementation of this Agreement shall be provided through:

a)      appropriate rules and procedures provided for by the Cotonou Agreement, in particular the programming procedures of the European Development Fund;

b)      relevant instruments financed by the General Budget of the European Union;

c)      other financial arrangements to be created in the event of the expiry of the Cotonou Agreement.

2.           The Member States of the European Union collectively undertake to support, by means of their respective development policies and instruments, including in connection with aid for trade, development activities for regional economic cooperation and for the implementation of this Agreement, at both national and regional levels, in accordance with the principles of effectiveness, coordination and complementarity of aid.

3.           The European Union and its Member States undertake to finance the development aspect of the Agreement for a period at least corresponding to the time it takes West Africa to liberalise trade under this Agreement, in accordance with the financial instruments, the legal provisions of the Parties and the principles laid down in Article 2 of this Agreement.

4.           The European Union and its Member States undertake to assist West Africa in raising additional funding for the development aspect of the Agreement from other donors.

Article 55

EPA Development Programme

To support the autonomous efforts of the region to ensure its development, the Parties shall make the financial and technical arrangements necessary for implementation of the EPA Development Programme (PAPED) and achievement of its objectives, in accordance with the provisions of Article 54 above, in order to give concrete form to the development aspect of this Agreement.

Article 56

The PAPED objectives

1.           The EPA Development Programme is part of a long-term vision for the achievement of the development objectives of the Agreement. Its overall objective is to build a regional economy that is competitive, harmoniously integrated with the world economy and stimulates growth and sustainable development. Consistency shall be established between the PAPED and the aid for trade programme for the West African region and regional strategies for the regional economic and sectoral development of this region.

2.           The specific objective to be attained by the EPA Development Programme is to enable the West African region to fully benefit from the opportunities offered by the EPA and to meet the adjustment costs and face the challenges associated with implementation of the Agreement.

3.           To this end, the programme must contribute to:

a)      the achievement of rapid, sustained economic growth that creates jobs and contributes to sustainable development and reducing poverty in the West African region;

b)      increasing the diversity and competitiveness of the economies of the West African region;

c)      increasing the population's output and income;

d)      deepening the process of regional integration and increasing intra-regional trade;

e)      increasing the market shares of the West African region on the European market through such measures as improving access to the said market;

f)       promoting investment in West Africa, partnership between the private sectors of the European Union and West Africa and improving the business environment in the West African region.

Article 57

The goals of PAPED

The areas for action covered by the EPA Development Programme are based on five goals:

a)           diversifying and increasing production capacities;

b)           developing intra-regional trade and facilitating access to international markets;

c)           improving and reinforcing national and regional infrastructures linked to trade;

d)           making essential adjustments and taking account of other needs linked to trade;

e)           implementation and monitoring/evaluation of the EPA by the West African region.

Article 58

PAPED implementation arrangements

1.           The EPA Development Programme is subject to a Protocol that is an integral part of the Agreement and is contained in Annex F. The arrangements for the implementation of this programme shall be defined in the Protocol.

2.           The PAPED shall be implemented through a matrix of activities combined with a financial assessment, a schedule and indicators for monitoring implementation. The matrix of activities shall be covered by a financial commitment by the European Union and its Member States to implement it, in accordance with the provisions of Article 54 above.

3.           The PAPED shall be subject to assessment at intervals agreed between the Parties. The PAPED shall be revised regularly on the basis of the results of its implementation and the impact of the Agreement. To this end, an arrangement based on jointly defined indicators shall make it possible to continuously monitor implementation of the programme and assess its impact.

4.           As part of the joint assessment referred to in paragraph 3, the Parties shall look for synergies between the rate of implementation of the commitments made by the West African region and the progress made in carrying out the activities and programmes of the PAPED, in particular the raising of funding for it, and in increasing the region's competitiveness and production capacities. In accordance with the provisions of this Agreement, in particular Article 54, the Parties shall take measures to reinforce these synergies in the Joint Council of the EPA. . .

Article 59

Support for implementation of the rules

The Parties agree that the implementation of trade rules, including the areas of cooperation detailed in the various chapters of this Agreement, is fundamental to achieving the objectives of this Agreement. Cooperation in this field shall be organised in accordance with the arrangements specified in Article 54.

Article 60

Taxation adjustment

1.           The Parties recognise the challenges that the elimination or substantial reduction of customs duties provided for in this Agreement can pose for the West African region and they agree to establish dialogue and cooperation in this field.

2.           In light of the tariff dismantling schedule adopted by the Parties as part of this Agreement, the Parties agree to establish in-depth dialogue on fiscal adjustment reforms and measures in order to reduce the budget deficit and ultimately ensure a balanced budget for the countries of the West African region.

3.           West Africa undertakes to establish tax reforms as part of the change in taxation resulting from liberalisation. The European Union undertakes to help West Africa to implement these reforms. In view of these reforms, the European Union undertakes to provide funding to cover the fiscal impact agreed by the Parties for the period of tariff dismantling.

Article 61

Instruments

1.           As part of the implementation of the provisions of Part III of this Agreement, the Parties agree to establish the following instruments:

a)      the Competitiveness Observatory;

b)      the Regional EPA Fund.

2.           The Competitiveness Observatory shall be one of the instruments for monitoring and assessing implementation of the Agreement. It shall have clear monitoring and assessment indicators for evaluating the impact of the EPA. The indicators shall be established as soon as the Agreement has been signed.

3.           The Parties recognise the usefulness of regional financing mechanisms. The Regional EPA Fund shall be the main financing instrument of the EPA Development Programme. It shall be a preferred instrument for channelling support from the European Union and its Member States.

4.           The Regional EPA Fund shall be established by and for the region in order to channel funding at regional and, if necessary, national level and to effectively implement supporting measures for this Agreement.

5.           The European Union and its Member States undertake to channel their support either through financing mechanisms specific to the region or through those selected by the countries that are signatories to this Agreement. The mechanisms shall be implemented in accordance with the principles of aid effectiveness outlined in the Paris Declaration in order to ensure simple, efficient and rapid implementation. The Parties may reach agreement on any other financing mechanism or arrangement.

6.           The operating arrangements for the two instruments referred to in paragraph 1 of this Article shall be determined by the Joint Council of the EPA.

PART IV

DISPUTE AVOIDANCE AND SETTLEMENT

CHAPTER 1

OBJECTIVE, SCOPE AND PARTIES

Article 62

Objective

The objective of this Part of the Agreement is to establish methods for avoiding and settling any disputes that may arise between the Parties in order to arrive at a mutually satisfactory solution.

Article 63

Scope

1.           This Part applies to any dispute regarding the interpretation or application of this Agreement, subject to the provisions of Articles 20 and 21.

2.           Notwithstanding paragraph 1, the procedure set out in Article 98 of the Cotonou Agreement shall apply in the event of disputes concerning the financing of development cooperation.

Article 64

The Parties to the dispute

1.           The European Union and its Member States are considered to be a single Party for the purposes of preventing and settling disputes arising from the application of this Agreement.

2.           ECOWAS, the UEMOA and all the West African States, including Mauritania, are also considered to be a single Party for the purpose of preventing and settling disputes arising from the application of this Agreement.

CHAPTER 2

DISPUTE AVOIDANCE: CONSULTATION AND MEDIATION

Article 65

Consultation

1.           The Parties shall endeavour to settle disputes covered by Article 63 by entering into consultations in good faith in order to reach a mutually satisfactory solution.

2.           Any Party wishing to enter into consultations shall do so by presenting a request in writing to the other Party with a copy to the Joint Implementation Committee of the EPA, specifying the measure in question and the provisions of the Agreement with which, in its opinion, the measure fails to comply.

3.           The consultations shall be initiated within forty (40) days of the date on which the request was submitted. They shall be considered closed within sixty (60) days of the date on which the request was submitted unless the two Parties agree to pursue them. The information exchanged during the consultations shall remain confidential.

4.           In urgent situations, in particular those involving perishable or seasonal foodstuffs, the consultations shall be initiated within fifteen (15) days of the date on which the request was submitted and considered closed within thirty (30) days of the date on which the request was submitted.

5.           At all stages in the avoidance and settlement of disputes, the European Union Party shall devote special attention to the situation and to the particular concerns and interests of the States and the West African region.

6.           If the consultations are not initiated within the time limits specified in paragraph 3 or paragraph 4 or if the consultations are closed without reaching agreement on a mutually satisfactory solution, the applicant shall have the option of invoking the arbitration procedure provided for in this Agreement.

Article 66

Mediation

1.           If the consultations do not lead to a mutually satisfactory solution, the Parties may, by amicable agreement, resort to a mediator. Unless the Parties decide otherwise, the terms of reference of the mediation shall be as set out in the consultation request.

2.           Unless the Parties to the dispute agree on a choice of mediator within ten (10) days of the mediation request being submitted, the Chairperson of the Joint Implementation Committee of the EPA or his/her delegate, on being requested to do so by either of the Parties, shall choose by lot a mediator from among the persons on the list referred to in Article 83 and who are not citizens of the Parties. The selection shall be made within twenty (20) days of the mediation request being submitted, in the presence of a representative from each of the Parties.

3.           The mediator shall convene a meeting of the Parties at the latest thirty (30) days after being appointed. The mediator shall receive the submissions of each Party no later than fifteen (15) days before the meeting and give an opinion no later than forty-five (45) days after having been selected.

4.           The mediator’s opinion may include one or more recommendations on how to resolve the dispute consistent with the provisions referred to in Article 63. The mediator's opinion shall not be binding.

5.           The Parties may agree to modify the time limits referred to in paragraph 3. The mediator may also decide to modify these time limits at the request of either Party or on his/her own initiative, depending on the particular difficulties affecting the Party concerned or the complexities of the case.

6.           The mediation procedures and in particular the information exchanged and the positions adopted by the Parties during these procedures shall remain confidential.

CHAPTER 3

DISPUTE SETTLEMENT PROCEDURES

Section I – Arbitration procedure

Article 67

Initiation of the arbitration procedure

1.           Where the Parties do not succeed in settling their dispute after having recourse to the consultations provided for in Article 65 or after engaging in the mediation referred to in Article 66, the applicant may request the establishment of an arbitration panel.

2.           A request for an arbitration panel to be formed shall be sent in writing to the respondent and the Joint Implementation Committee of the EPA. In its request, the applicant shall describe the specific situation and/or the measure in question and set out the reasons why the situation and/or measure violates the provisions of this Agreement.

Article 68

Setting up an arbitration panel

1.           The arbitration panel shall be composed of three arbitrators.

2.           Within ten (10) days of the request for the establishment of an arbitration panel being submitted to the Joint Implementation Committee of the EPA, the Parties shall consult one another in order to reach an agreement on the composition of the arbitration panel.

3.           In the event that the Parties are unable to agree on the composition of the arbitration panel within the time frame laid down in paragraph 2, either Party may request the Chairperson of the Joint Implementation Committee of the EPA, or his/her delegate, to select all three members of the panel by lot from the list established under Article 83: one from among the persons proposed by the applicant, one from among the persons proposed by the respondent and the third from among those selected by both Parties to chair the meetings. If the Parties have agreed on the selection of one or more of the members of the arbitration panel, the remaining member(s) shall be selected according to the same procedure.

4.           The Chairperson of the Joint Implementation Committee of the EPA or his/her delegate shall select the arbitrators by lot within five (5) days of receiving the request referred to in paragraph 3 in the presence of a representative of each Party. The time and date of the selection shall be communicated to the Parties. No failure by either of the Parties to send their representative following an invitation shall in any way affect the validity of the selection.

5.           The date on which the arbitration panel is established shall be the date on which the three arbitrators are deemed to have been selected.

6.           The arrangements for responsibility for the arbitration fees are defined in the procedural rules.

Article 69

Interim report by the arbitration panel

The arbitration panel shall submit to the Parties an interim report containing both the descriptive sections and its observations and conclusions, generally within one hundred and twenty (120) days at the latest from the date on which the panel was established. In the fifteen (15) days following the presentation of the interim report by the arbitration panel, each Party shall have the option of submitting remarks in writing to the panel concerning specific aspects of the interim report.

Article 70

 Arbitration panel ruling

1.           The arbitration panel shall transmit its ruling to the Parties and the Joint Implementation Committee of the EPA at the latest one hundred and fifty (150) days following the establishment of the arbitration panel. If it considers that this time limit cannot be respected, the Chairperson of the panel shall inform the Parties and the Joint Implementation Committee of the EPA in writing, giving reasons for the delay and stating the date on which the panel plans to conclude its work. The arbitration ruling should under no circumstances be delivered any later than one hundred and eighty (180) days from the date on which the arbitration panel was established.

2.           In urgent situations, including those involving perishable and seasonal foodstuffs, the panel shall endeavour to deliver its ruling within seventy-five (75) days of being established. Under no circumstance shall it take longer than ninety (90) days from the date of its establishment. The panel may deliver a preliminary ruling on whether the case is urgent within ten (10) days of being formed.

3.           Each Party may ask an arbitration panel to recommend ways in which the respondent could achieve compliance.

Section II – Achieving compliance

Article 71

Compliance with the arbitration panel ruling

Each Party shall take all the measures necessary to comply with the arbitration panel ruling. The Parties shall endeavour to agree on a time limit for compliance with the ruling.

Article 72

Reasonable time limit for compliance

1.           At the latest thirty (30) days after the Parties have been informed of the panel ruling, the respondent shall inform the applicant and the Joint Implementation Committee of the EPA in writing of the time it will need to achieve compliance ("reasonable time limit").

2.           In the event of a disagreement between the Parties regarding what constitutes a reasonable time limit within which to comply with the panel ruling, the applicant shall, within twenty (20) days of the notification provided for in paragraph 1, send a written request to the panel asking it to determine such a time limit. Such a request shall be reported simultaneously to the other Party and the Joint Implementation Committee of the EPA. The panel shall announce its decision to the Parties and to the Joint Implementation Committee of the EPA within thirty (30) days of the request being submitted.

3.           The arbitration panel shall, in determining the reasonable time limit, take into consideration the length of time that it would normally take the respondent to adopt comparable legislative or administrative measures to those identified by the respondent as being necessary to ensure compliance. Either Party may submit its estimates concerning the time normally needed to adopt such measures. The panel may also take account of demonstrable capacity constraints that might affect the adoption of the necessary measures by the respondent.

4.           Where the arbitration panel or some of its members are unable to attend further meetings, the procedures set out in Article 68 shall be applied. The time limit for delivering a ruling shall be forty-five (45) days from the date on which the request referred to in paragraph 2 was submitted.

5.           The reasonable time limit may be extended by mutual agreement between the Parties.

Article 73

Review of measures taken to comply with the arbitration panel ruling

1.           The respondent shall notify the other Party and the Joint Implementation Committee of the EPA before expiry of the reasonable time limit of any measures it has taken to comply with the arbitration ruling.

2.           In the event of a disagreement between the Parties concerning the compatibility of the measures notified under paragraph 1 with the provisions of this Agreement, the applicant may make a written request for a ruling by the panel on the matter. The request shall indicate the specific measures in question and state why they are incompatible with the provisions of this Agreement. The panel shall communicate its ruling within ninety (90) days of the date on which the request was submitted. In urgent situations, including cases in which perishable and seasonal foodstuffs are in question, the panel shall deliver its ruling within forty-five (45) days of the request being submitted.

3.           Where the arbitration panel or some of its members are unable to attend further meetings, the procedures set out in Article 68 shall be applied. The time limit for delivering a ruling shall be one hundred and five (105) days from the date on which the request referred to in paragraph 2 was submitted.

Article 74

Temporary remedies in the event of non-compliance

1.           If the respondent fails to report measures it has taken to comply with the arbitration panel ruling before expiry of the reasonable time limit, or if the arbitration panel rules that the measures notified under Article 73(1) are not compatible with its obligations under the provisions of Article 71, the respondent shall, if so requested by the applicant, submit to the applicant an offer for temporary compensation.

2.           If the Parties do not agree on compensation within thirty (30) days of the reasonable time limit or of the ruling by the arbitration panel referred to in Article 73 that the compliance measures that have been taken are not compatible with the provisions referred to in Article 71, the applicant shall be authorised, after having informed the other Party, to take appropriate measures. In taking such measures, the applicant shall endeavour to select measures that as little as possible affect the achievement of the objectives of this Agreement. If applicable, the temporary measures shall take account of their impact on the economies of the West African States and should not affect the provision of development aid for the West African region.

3.           The European Union Party shall show moderation in its requests for compensation or when adopting the appropriate measures in accordance with paragraphs 1 and 2 of this Article and shall take account of the status of the West African States as developing countries.

4.           The appropriate measures or compensation shall be temporary and shall cease to be applied when the measure recognised as being incompatible has been withdrawn or amended in such a way as to make it comply with the provisions of Article 71 or when the Parties agree to terminate the dispute settlement procedure.

Article 75

Examination of the compliance measures following the adoption of appropriate measures

1.           The respondent shall inform the other Party and the Joint Implementation Committee of the EPA of the measures it has taken to comply with the ruling of the arbitration panel and request that the measures taken by the applicant shall cease to be applied.

2.           If the Parties do not reach an agreement on the compatibility of the notified measures with the provisions of this Agreement within thirty (30) days of the notification being submitted, the applicant shall make a request in writing for the arbitration panel to rule on the matter. Such a request shall be reported simultaneously to the other Party and the Joint Implementation Committee of the EPA. The ruling of the arbitration panel shall be delivered within forty-five (45) days of submission of the request and shall be reported to the Parties and the Joint Implementation Committee of the EPA. If the arbitration panel rules that the measures taken are not in conformity with the relevant provisions of this Agreement, it shall consider whether it is appropriate for the applicant to continue to apply the measures taken. If it considers that the measures are not in conformity, it shall terminate the application of the measures taken by the applicant.

3.           Where the arbitration panel or some of its members are unable to attend further meetings, the procedures set out in Article 68 shall be applied. The time limit for delivering a ruling shall be sixty (60) days from the date on which the request referred to in paragraph 2 was submitted.

Section III – Common and transitional provisions

Article 76

Mutually satisfactory solution

The Parties may agree on a solution to a dispute any time. They shall inform the Joint Implementation Committee of the EPA of their agreement. The adoption of a mutually satisfactory solution shall terminate the procedure.

Article 77

Procedural rules

Procedural rules shall be adopted by the Joint Implementation Committee of the EPA within three (3) months of it being set up.

Article 78

General and technical information

At the request of a Party or on its own initiative, the arbitration panel may obtain information from any source, including the Parties concerned by the dispute, if it deems this to be appropriate for the arbitration proceedings. The panel shall also be authorised to obtain the opinion of experts if it considers this appropriate. Information obtained in this manner must be disclosed to each of the Parties and submitted for their comments.

Article 79

Languages of submission

1.           The common working languages of the Parties for procedures for the prevention and settlement of disputes shall be English, French or Portuguese.

2.           The Parties shall make their written or oral submissions in one of these three official languages.

Article 80

Rules of interpretation

The arbitration panel shall interpret the provisions of this Agreement in accordance with the customary rules of interpretation of public international law, including those set out in the Vienna Convention on the Law of Treaties. The rulings of the arbitration panel shall neither add to nor diminish the rights and obligations set out in this Agreement.

Article 81

Arbitration panel rulings

1.           The arbitration panel shall make its rulings by consensus. Where a ruling cannot be made by consensus, it shall be made by majority vote.

2.           The ruling shall set out the substantive findings, the applicability of the relevant provisions of this Agreement and the reasoning underpinning the findings and conclusions reached by the arbitration panel. The Joint Implementation Committee of the EPA shall make the arbitration ruling known to the public, unless it decides otherwise.

3.           The ruling of the arbitration panel shall expressly state the way in which account has been taken of the flexibility, including the special and differential treatment, provided for in this Agreement if it has been invoked by either of the Parties.

4.           Notwithstanding the provisions of Article 64, the measures taken to comply with the ruling of the arbitration panel shall specifically apply to the State or States whose measures have been ruled to be contrary to this Agreement. Consequently, no State may be made subject to a penalty if no fault can be attached to it for failure to meet an obligation arising from this Agreement.

Article 82

Transitional provision

To take account of the special situation of West Africa, the Parties agree that, for a transitional period of ten (10) years following the entry into force of this Agreement, the European Union Party shall give full preference to consultation and mediation as ways of settling disputes and shall display moderation in its demands.

CHAPTER 4

GENERAL PROVISIONS

Article 83

List of arbitrators

1.           The Joint Implementation Committee of the EPA shall prepare a list of fifteen (15) arbitrators within three (3) months at the latest of being set up. . Each Party shall appoint one third of the arbitrators. The two Parties shall agree on the choice of the remaining third of arbitrators, who shall not be nationals of either Party and could be called upon to chair the arbitration panel. The Joint Implementation Panel of the EPA shall ensure that the said list is always complete and that the different specialisms of international trade and economic and trade partnership between the two regions are represented.

2.           The arbitrators shall have specialised knowledge or experience of law and international trade. They shall be independent, act individually and not under the instructions of any organisation or government, shall not be affiliated to the administration of either Party, and shall observe the Code of Conduct appended to the Procedural Rules.

Article 84

Links with the WTO obligations

1.           The arbitration bodies set up under this Agreement shall not be authorised to rule on disputes relating to the rights and obligations of each Party pursuant to the Agreement establishing the World Trade Organisation (WTO).

2.           Recourse to the dispute settlement provisions of this Agreement shall be without prejudice to any action in connection with the WTO, including dispute settlement action. However, when a Party has initiated a dispute settlement procedure with regard to a given measure either under Article 67(1) of this Agreement or under the WTO Agreement, it may not initiate a dispute settlement procedure for the same measure with the other forum before concluding the first procedure. For the purposes of this paragraph, a Party shall be considered to have initiated a dispute settlement procedure under the WTO Agreement once it has requested the establishment of a panel pursuant to Article 6 of the WTO Dispute Settlement Understanding.

3.           This Agreement cannot prevent a Party from applying the suspension of obligations authorised by the WTO Dispute Settlement Body. The WTO Agreement cannot prevent the Parties from suspending the benefits granted under this Agreement.

Article 85

Time limits

1.           All the limitation periods laid down in this Part, including the times by which the arbitration panels must deliver their rulings, shall be expressed in calendar days from the day following the act or fact to which it refers. If the last day is a non-working day, the time limit shall be deemed to fall on the next working day.

2.           Any time limit provided for in this Part of the Agreement may be extended by mutual agreement between the Parties.

Article 86

Cooperation

The Parties agree to cooperate, including financially, in accordance with the provisions laid down in Part III, with regard to legal aid and in particular with regard to building up capacities in order to make possible the use by the West Africa Party of the dispute settlement mechanism provided for in this Agreement.

PART V

GENERAL EXCEPTIONS

Article 87

General exception clause

Subject to the requirement that such measures are not applied in a manner that would constitute a means of arbitrary or unjustifiable discrimination between the Parties where like conditions prevail, or a disguised restriction on trade in goods or services or on establishment, nothing in this Agreement shall be construed to prevent the adoption or application by either Party of measures:

a)           necessary to protect public morals, order or safety;

b)           necessary to protect the life or health of humans, animals or plants;

c)           necessary to secure compliance with laws or regulations that are not inconsistent with the provisions of this Agreement including those relating to:

i)       the prevention of deceptive and fraudulent practices or to deal with the effects of a default on contractual payments;

ii)      protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records and accounts;

iii)     security;

(iv)    customs enforcement; or

(v)     the protection of intellectual property rights;

d)           relating to the import or export of gold or silver;

e)           concerning the protection of national treasures of artistic, historic or archaeological value;

f)            relating to the conservation of non-renewable natural resources if such measures imply restrictions on domestic production or consumption of goods, domestic supply or consumption of services or domestic investors;

g)           relating to the products of prison labour;

h)           essential for the acquisition or distribution of products of which there is a general or local scarcity. However, these measures should be compatible with the principle that the Parties are entitled to a fair share of the international supply of the products in question. All the measures referred to above that are incompatible with the other provisions of this Agreement shall be eliminated as soon as the circumstances giving rise to them have ceased to exist.

Article 88

Security exceptions

1.           Nothing in this Agreement shall be construed:

a)      as requiring either Party to furnish any information, the disclosure of which it considers contrary to its essential security interests;

b)      as preventing the Parties from taking any action deemed necessary for the protection of their essential security interests:

i)       relating to fissile or fissionable materials or the materials from which they are derived;

ii)      relating to economic activities carried out directly or indirectly for the purpose of supplying or provisioning a military establishment;

iii)     connected with the production of or trade in arms, munitions and war material;

(iv)    relating to government contracts essential for national security or for national defence purposes;

(v)     taken in time of war or other emergency in international relations;

c)      as preventing the Parties from taking any action in order to honour their obligations for the purpose of maintaining international peace and security.

2.           The Joint Implementation Committee of the EPA shall be informed to the fullest extent possible of measures taken under paragraph 1(b) and (c) and of their termination dates.

Article 89

Balance of payments difficulties

1.           Where a Party is in serious balance of payments and external financial difficulties, or under threat thereof, it may take or maintain restrictive measures with regard to trade in goods and in services and with regard to payments and capital movements, including measures relating to direct investment.

2.           The Parties shall endeavour, as far as possible, to avoid the application of the restrictive measures referred to in paragraph 1.

3.           Restrictive measures adopted or maintained under this Article shall be non-discriminatory and of limited duration and shall not go beyond what is necessary to remedy the difficulties relating to the balance of payments and external financial situation. They should be in accordance with the conditions established in the WTO Agreements and consistent with the Articles of Agreement of the International Monetary Fund, as applicable.

4.           Any Party that is maintaining or has taken restrictive measures or is modifying such measures shall immediately inform the other Parties and as soon as possible submit a schedule for them to be dismantled.

5.           Consultation shall be carried out without delay in the Joint Implementation Committee of the EPA. The purpose of such consultation shall be to assess the balance of payments situation of the Party or Parties concerned and the restrictions adopted or maintained under this Article, taking into account, inter alia, such factors as:

a)      the nature and extent of the balance of payments difficulties and the external financial difficulties;

b)      the external economic and trade environment;

c)      alternative corrective measures that may be available.

6.           The extent to which restrictive measures comply with paragraphs 3 and 4 of this Article shall be examined during the consultation. Findings of statistical or other facts presented by the International Monetary Fund relating to foreign exchange, monetary reserves and balance of payments shall be accepted and conclusions shall be based on the assessment by the International Monetary Fund of the balance of payments and the external financial situation of the Party in question.

Article 90

Taxation

1.           Nothing in this Agreement or any accommodation or arrangement adopted in connection with it shall be construed as preventing the Parties from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.

2.           Nothing in this Agreement or any accommodation or arrangement adopted under this Agreement shall be construed as preventing the adoption or enforcement of any measure aimed at preventing tax fraud or evasion under agreements intended to avoid double taxation or other tax arrangements or domestic fiscal legislation.

3.           Nothing in this Agreement shall affect the rights and obligations of the Parties under any tax convention. In the event of any inconsistency between this Agreement and such a convention, the convention shall prevail to the extent of the inconsistency.

PART VI

INSTITUTIONAL PROVISIONS

Article 91

Joint bodies of the EPA

An institutional framework has been set up for the supervision and implementation of the Economic Partnership Agreement between the West Africa Party and the European Union Party, including the following bodies:

a)           The Joint Council of the West Africa - European Union EPA ;

b)           The Joint Implementation Committee of the West Africa - European Union EPA;

c)           The Joint West Africa - European Union Parliamentary Committee;

d)           The Joint West Africa-European Union Consultative Committee;

Article 92

Joint Council of the West Africa - European Union EPA

1.           The Joint Council of the West Africa – European Union EPA shall be responsible for supervising the implementation of this Agreement. It shall meet at ministerial level.

2.           Without prejudice to the functions of the ACP-EU Council of Ministers as defined in Article 15 of the Cotonou Agreement, the Joint Council of the West Africa - European Union EPA shall ensure the operation of the institutional architecture of this Agreement and its implementation and shall monitor the achievement of its objectives. It shall also examine any major issue arising within the framework of this Agreement, as well as any other bilateral, multilateral or international question of common interest affecting this economic and trade partnership between the Parties.

3.           The Joint Council of the West Africa – European Union EPA shall also examine the proposals and recommendations of the Parties with regard to the review of this Agreement in line with the procedures set out in Article 111.

4.           The Joint Council of the West Africa – European Union EPA shall meet once every two (2) years. It may also meet in extraordinary sessions if circumstances so require.

Article 93

Composition and rules of procedure

1.           The Joint Council of the West Africa - European Union EPA shall be composed, on the one hand, of Members of the Council of the European Union and Members of the European Commission and, on the other hand, of Members of the Ministerial Monitoring Committee of the West Africa – European Union EPA and the Presidents of the ECOWAS and UEMOA Commissions.

2.           The Joint Council of the West Africa – European Union EPA shall adopt its rules of procedure;

3.           The Presidency of the Joint Council of the West Africa – European Union EPA shall be held in turn by a representative of the European Union Party and by a representative of the West Africa Party in accordance with the conditions laid down by its rules of procedure.

4.           The Joint Council of the West Africa - European Union EPA shall submit periodic reports on the operation of this Agreement to the Council of Ministers established in accordance with Article 15 of the Cotonou Agreement.

5.           The Members of the Joint Council of the West Africa – European Union EPA may arrange to be represented in accordance with the conditions laid down in its rules of procedure.

Article 94

Decision-making powers and procedures

1.           In order to attain the objectives of this Agreement, the Joint Council of the West Africa – European Union EPA shall have the power to take decisions in respect of the matters covered by the Agreement.

2.           The decisions taken shall be binding on the Parties, which shall take any measures necessary to apply them in accordance with their domestic legal systems.

3.           The Joint Council of the West Africa – European Union EPA may also make recommendations.

4.           The Joint Council of the West Africa – European Union EPA shall adopt its decisions and recommendations by mutual agreement between the Parties.

Article 95

Joint Implementation Committee of the West Africa– European Union EPA

1.           In the performance of its mission, the Joint Council of the West Africa – European Union EPA shall be assisted by the Joint Implementation Committee of the EPA, comprising senior officials or their representatives duly appointed by the Parties. Either Party may submit to the Joint Implementation Committee of the EPA any question concerning the application of the Agreement or the pursuit of its objectives.

2.           The Joint Council of the EPA shall establish and adopt the rules of procedure of the Joint Implementation Committee of the EPA. The Joint Implementation Committee of the EPA shall be chaired in turn for one (1) year by a representative of one or other of the Parties. It shall submit an annual report to the Joint Council of the West Africa - European Union EPA.

3.           The Joint Implementation Committee of the EPA shall perform the following functions in particular;

a)      In the area of trade:

i)       ensure the implementation and correct application of the provisions of the Agreement and examine and recommend cooperation priorities in this regard;

ii)      supervise the further elaboration of the provisions of this Agreement and evaluate the results obtained in its application;;

iii)     take action to avoid disputes and to resolve disputes that may arise regarding the interpretation or application of the Agreement, in accordance with the provisions of Part IV;

(iv)    assist the Joint Council of the West Africa - European Union EPA in the performance of its functions;

(v)     monitor the development of regional integration and economic and trade relations between the Parties;

vi)     monitor and assess the impact of the implementation of this Agreement on the sustainable development of the Parties;

(vii)   discuss and take action that may facilitate trade, investment and business opportunities between the Parties;

(viii)  discuss any matters relating to this Agreement and any issue liable to affect the attainment of its objectives;

b)      in the area of development:

i)       assist the Joint Council of the West Africa – European Union EPA in the performance of its functions regarding development cooperation matters falling under this Agreement;

ii)      monitor the implementation of the cooperation provisions laid down in this Agreement and coordinate such action with third party donors;

iii)     make recommendations on trade-related cooperation between the Parties;

(iv)    keep under periodic review the cooperation priorities set out in this Agreement, and to make recommendations on the inclusion of new priorities, as appropriate;

(v)     review and discuss cooperation issues pertaining to regional integration and implementation of this Agreement.

4.           In the performance of its functions, the Joint Implementation Committee of the EPA may:

a)      set up and supervise special committees or bodies to deal with matters falling within its competence, and determine their composition and duties, and their rules of procedure;   

b)      consider any issues arising from this Agreement and take appropriate action in the performance of its functions;

c)      take decisions or make recommendations in the cases provided for in this Agreement or where such implementing power has been delegated to it by the Joint Council of the West Africa - European Union EPA. In such cases, the Joint Implementation Committee of the EPA shall take decisions and make recommendations by mutual agreement between the Parties.

5.           The Joint Implementation Committee of the EPA shall meet once a year to generally examine the implementation of this Agreement at a date and with an agenda agreed in advance by the Parties, in each of the regions in turn. The Joint Implementation Committee of the EPA may, if necessary, meet in extraordinary sessions to perform the functions provided for in paragraph 3(a) and (b).

Article 96

Joint West Africa - European Union Parliamentary Committee

1.           The Joint West Africa - European Union Parliamentary Committee shall provide a framework for consultation and dialogue between Members of the European Parliament and Members of the Parliaments of ECOWAS and the UEMOA. It shall meet at intervals that it shall itself determine. It shall cooperate with the Joint Parliamentary Assembly referred to in Article 17 of the Cotonou Agreement.

2.           The Joint West Africa - European Union Parliamentary Committee shall be composed, on the one hand, of Members of the European Parliament and, on the other hand, by Members of the regional Parliaments of West Africa. The representatives of the Parties may attend meetings of the Joint West Africa - European Union Parliamentary Committee.

3.           The Joint West Africa - European Union Parliamentary Committee shall adopt its rules of procedure and inform the Joint Council of the EPA West Africa – European Union of this.

4.           The Joint West Africa - European Union Parliamentary Committee shall be chaired in turn by a Member of the European Parliament and by a Member of the Parliaments of ECOWAS and the UEMOA in accordance with the conditions laid down by its rules of procedure.

5.           The Joint West Africa - European Union Parliamentary Committee may request the Joint Council of the West Africa – European Union EPA to supply it with any useful information concerning the implementation of this Agreement and the Joint Council of the West Africa – European Union EPA shall supply it with the requested information.

6.           The Joint West Africa - European Union Parliamentary Committee shall be kept informed of the decisions and recommendations of the Joint Council of the West Africa – European Union EPA .

7.           The Joint West Africa - European Union Parliamentary Committee may make recommendations for the attention of the Joint Council of the West Africa – European Union EPA and the Joint Implementation Committee of the EPA.

Article 97

Joint West Africa-European Union Consultative Committee

1.           The Joint West Africa-European Union Consultative Committee is responsible for helping the Joint Council of the West Africa – European Union EPA promote dialogue and cooperation between the economic and social partners of the two Parties. Such dialogue and cooperation shall encompass all economic, social and environmental aspects of relations between the Parties as they arise in the context of the implementation of this Agreement.

2.           The Joint Council of the West Africa – European Union EPA shall determine participation in the Joint West Africa-European Union Consultative Committee, while ensuring wide representation of all the interested parties.

3.           The Joint West Africa-European Union Consultative Committee shall perform its activities in consultation with the Joint Council of the West Africa – European Union EPA or on its own initiative and make recommendations for the attention of the Joint Council of the West Africa – European Union EPA . Representatives of the Parties shall attend the meetings of the Joint Consultative Committee.

4.           The Joint West Africa-European Union Consultative Committee shall adopt its rules of procedure in agreement with the Joint Council of the West Africa – European Union EPA. It shall meet at intervals that it shall itself determine.

5.           The Joint West Africa-European Union Consultative Committee may submit recommendations to the Joint Council of the West Africa – European Union EPA and the Joint Implementation Committee of the EPA.

Article 98

Financing the operation of the institutional architecture

The Parties agree to cooperate with a view to financing the bodies provided for in Article 91 in accordance with the provisions contained in Part III of this Agreement. The financing terms and conditions shall be laid down by the rules of procedure of these bodies in agreement with the Joint Council of the EPA.

PART VII

FINAL PROVISIONS

Article 99

Definition of the Parties and fulfilment of obligations

1.           The Parties to this Agreement are the European Union Party and the West Africa Party.

2.           The European Union Party comprises the European Union and its Member States or the European Union or its Member States within their respective areas of competence as derived from the Treaty on European Union and the Treaty on the Functioning of the European Union.

3.           The West Africa Party comprises the Economic Community of West African States (ECOWAS), the West African Economic and Monetary Union (UEMOA) and their Member States within their respective areas of competence as derived from the ECOWAS and UEMOA Treaties and Mauritania.

4.           The Parties shall take any general or specific measures necessary for them to fulfil their obligations and shall ensure that they comply with the objectives laid down in this Agreement.

Article 100

Contact points and exchange of information

1.           In order to facilitate communication and ensure the effective implementation of this Agreement, the Parties shall each designate a contact point upon this Agreement's entry into force. The designation of contact points shall be without prejudice to the specific designation of competent authorities under specific provisions of this Agreement.

2.           At the request of either Party, the contact point of the other Party shall indicate the office or official responsible for any matter pertaining to the implementation of the Agreement and provide the support necessary to facilitate communication with the requesting Party.

3.           At the request of either Party, and to the extent legally possible, each Party through its contact point shall provide information and reply promptly to any question from the other Party relating to an actual or proposed measure that might affect trade between the Parties.

Article 101

Transparency

1.           The Parties shall ensure that any laws, regulations, procedures and administrative rulings of general application as well as any international commitments relating to any trade matter covered by this Agreement are promptly published or made publicly available and brought to the attention of the other Party.

2.           Without prejudice to specific transparency provisions in this Agreement, the information referred to under this Article shall be considered to have been provided when the information has been communicated by appropriate notification to the WTO or when the information has been distributed on the official, public and fee-free website of the Party concerned.

Article 102

Confidentiality

Nothing in this Agreement shall require either Party to provide confidential information, the disclosure of which would impede law enforcement or otherwise be contrary to the public interest or that would prejudice legitimate commercial interests of particular enterprises, public or private, except where its disclosure is necessary in connection with a dispute settlement proceeding under Part IV of this Agreement. Where such disclosure is considered necessary by a panel established under Article 68, the panel shall ensure that confidentiality is fully protected.

Article 103

Regional preference

1.           Nothing in this Agreement shall oblige a Party to extend to the other Party of this Agreement any more favourable treatment than is applied within each of the Parties as part of its respective regional integration process.

2.           If more favourable treatment or any benefit is granted to the European Union or one of its Member States by a West African State or its economic communities under this Agreement or vice versa, each signatory to this Agreement shall also immediately and unconditionally benefit from it.

3.           The provisions of this Agreement cannot be interpreted as meaning that the European Union or the West Africa Party are obliged to mutually grant one another preferential treatment that would be applicable owing to the European Union or the Economic Community of West African States and Mauritania being party to a regional economic integration agreement at the time of entry into force of this Agreement.

Article 104

Outermost regions of the European Union

1.           Taking account of the geographical proximity of the outermost regions of the European Union and the West Africa Party, and in order to strengthen economic and social links between these regions and the West Africa Party, the Parties shall endeavour to facilitate cooperation in all the areas covered by this Agreement and facilitate trade in goods and services, promote investments and encourage transport and communication links between the outermost regions and the West Africa Party.

2.           The objectives enunciated in paragraph 1 shall be pursued, wherever possible, while encouraging the joint participation of the West African States and the outermost regions in framework and specific programmes of the European Union in areas covered by this Agreement.

3.           The European Union Party shall endeavour to ensure coordination between the different financial instruments of the European Union's cohesion and development policies in order to promote cooperation between the West Africa Party and the outermost regions of the European Union in the areas covered by this Agreement.

4.           Nothing in this Agreement shall prevent the European Union Party from applying existing measures aimed at addressing the structural social and economic situation of the outermost regions pursuant to Article 349 of the Treaty on the Functioning of the European Union.

Article 105

Relationships with other agreements

1.           Nothing in this Agreement may be interpreted as preventing the taking by the European Union Party or any of the West African States of any measure deemed appropriate concerning this Agreement in accordance with the relevant provisions of the Cotonou Agreement.

2.           The Parties agree that nothing in this Agreement requires them to act in a manner inconsistent with their obligations in connection with the WTO.

Article 106

Rendez-vous clause

1.           The Parties agree to continue negotiations in order to arrive at a full regional Agreement.

2.           Without prejudice to the following topics and without prejudging the results of these negotiations, the Parties mutually undertake to enter into discussions concerning:

a)      services;

b)      intellectual property and innovation, including traditional knowledge and genetic resources;

c)      current payments and capital movements;

d)      protection of personal data;

e)      investment;

f)       competition;

g)      consumer protection;

h)      sustainable development;

i)       public contracts.

3.           For the purposes referred to in paragraph 1 of this Article, within six (6) months of the conclusion of this Agreement, the Parties shall reach agreement on a roadmap setting out the schedule and arrangements for these negotiations.

Article 107

Ratification and entry into force

1.           This Agreement shall be ratified or approved by the signatory Parties in accordance with their respective constitutional rules and procedures.

2.           This Agreement shall enter into force on the first day of the first month following the date on which are lodged the ratification instruments of all the Member States of the European Union and at least two thirds of the States of the West African region and the instrument of approval of this Agreement by the European Union.

3.           Pending the entry into force of the Agreement, West Africa and the European Union shall agree, by notification, to provisionally apply the Agreement, in whole or in part. Provisional application shall be notified to the depositary. The Agreement shall apply on a provisional basis one (1) month after receipt of the final notice of provisional application.

4.           If, pending the entry into force of the Agreement, the Parties decide to apply it provisionally, all references to the date of entry into force shall be deemed to refer to the date such provisional application takes effect.

5.           Notwithstanding paragraph 3, West Africa and the European Union may take measures to apply the Agreement, in whole or in part, before provisional application, to the extent feasible.

Article 108

Depositories

The instruments of ratification or approval shall be lodged, in the case of the European Union Party and its Member States, with the General Secretariat of the Council of the European Union and, in the case of the West African States, with the Commission of the Economic Community of West African States. The ECOWAS Commission and the General Secretariat of the Council of the European Union shall immediately inform the signatory Parties of this.

Article 109

Duration

1.           This Agreement shall be valid indefinitely.

2.           Either Party may give written notice to the other of its intention to terminate the Agreement.

3.           Termination shall take effect six (6) months after notification to the other Party.

Article 110

Territorial application

This Agreement shall apply, on the one hand, to the territories in which the Treaty establishing the European Union is applied and under the conditions laid down in that Treaty, and, on the other hand, to the West African States. References in the Agreement to "territory" shall be understood in this sense.

Article 111

Revision clause

1.           The Parties agree, as appropriate and in accordance with the provisions of Article 92, to assess or review this Agreement every five (5) years from the date of entry into force.

2.           Twelve (12) months before the end of each five-year period at the latest, the Parties shall inform one another of the provisions of the Agreement that they wish to review with a view to eventual amendment. Ten (10) months before the end of the current five-year period, the Parties shall enter into negotiations in order to discuss any amendments to be made to the Agreement. It shall be reviewed in the light of the experience acquired by the Parties during its implementation.

3.           Notwithstanding this timing, the Parties may consider reviewing this Agreement as required, in particular on expiry of the Cotonou Agreement.

4.           If one Party requests the review of any provisions of the Agreement, the other Party shall have a period of two (2) months in which to request the extension of the review to include other provisions related to those that were the subject of the initial request.

Article 112

Accession of new Member States to the European Union

1.           The Joint Council of the West Africa-European Union EPA shall be advised of any request made by a third State to become a member of the European Union. During the negotiations between the European Union and the applicant State, the European Union Party shall provide the West Africa Party with any relevant information and the West Africa Party shall convey in turn its concerns to the European Union Party so that it can take them fully into account. Any accession to the European Union shall be reported by the European Union Party to the West Africa Party.

2.           Any new Member State of the European Union shall become Party to this Agreement from the date of its accession by means of a clause to that effect in the act of accession. If the act of accession to the European Union does not provide for such automatic accession of the EU Member State to this Agreement, the EU Member State concerned shall accede to it by lodging an act of accession with the General Secretariat of the Council of the European Union, which shall send a certified copy of it to the West Africa Party.

3.           The Parties shall review the effects of the accession of new EU Member States on this Agreement. The Joint Council of the West Africa - European Union EPA may decide on any adjustment or transitional measures that may be necessary.

Article 113

Authentic Texts

This Agreement is drawn up in duplicate in the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovakian, Slovenian, Spanish and Swedish languages, all texts being equally authentic.

Article 114

Annexes

The Annexes, Protocols and Declarations shall form an integral part of this Agreement.

SIGNATURES OF THE PARTIES

LIST OF ANNEXES

Annex A: || Protocol defining the concept of " originating products " and methods of administrative cooperation

Annex B: || Customs duties on products originating in West Africa

Annex C: || Customs duties on products originating in the European Union

Annex D: || Appendices to Chapter 3 concerning technical barriers to trade, sanitary and phytosanitary measures

Annex E: || Protocol on mutual administrative assistance in customs matters

Annex F: || Protocol on the EPA Development Programme (PAPED)

[1]               For the purposes of this Article, agricultural products shall be those covered by Annex I to the WTO Agreement on Agriculture.

[2]               Not including financing provided by the individual Member States.

ANNEX A (Part 1)

Protocol defining the concept of 'originating products' and the methods of administrative cooperation

CONTENTS || 25. Submission of proof of origin

|| 26. Importation by instalments

|| 27. Exemptions from proof of origin

TITLE I: General provisions || 28. Information procedure for cumulation purposes

|| 29. Supporting documents

Articles || 30. Preservation of proof of origin and supporting documents

1. Definitions || 31. Discrepancies and formal errors

|| 32. Amounts expressed in euro

TITLE II: Definition of the concept of 'originating products' ||

TITLE V: Administrative cooperation

||

Articles || Articles

2. General conditions || 33. Administrative conditions for products to benefit from the Agreement

3. Wholly obtained products || 34. Notification of customs authorities

4. Sufficiently worked or processed products || 35. Other methods of administrative co-operation

5. Insufficient working or processing operations || 36. Verification of proofs of origin

6. Working or processing of materials whose import into the European Union is free of duty || 37. Verification of suppliers’ declarations

7. Cumulation of origin || 38. Dispute settlement

8. Cumulation with other countries benefiting from duty-free quota-free access to the market of the European Union || 39. Penalties

9. Unit of qualification || 40. Free zones

10. Accessories, spare parts and tools || 41. Derogations

11. Sets of assorted articles ||

12. Neutral elements || TITLE VI: Ceuta and Melilla

13. Separation of accounts || Articles

|| 42. Special conditions

TITLE III: Territorial requirements || 43. Special conditions

||

Articles || TITLE VII: Final provisions

14. Principle of territoriality ||

15. Direct transport || Articles

16. Exhibitions || 44. Revision and application of rules of origin

|| 45. Annexes

TITLE IV: Proof of origin || 46. Implementation of the Protocol

|| 47. Transitional provision for goods in transit or storage

Articles ||

17. General conditions 18. Procedure for the issue of a movement certificate EUR.1 ||

19. Movement certificates EUR.1 issued retrospectively 20. Issue of a duplicate movement certificate EUR.1 ||

21. Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously ||

22. Conditions for making out an invoice declaration ||

23. Approved exporter ||

24. Validity of proof of origin ||

CONTENTS

ANNEXES

ANNEX I: Introductory notes to the list in Annex II

ANNEX II: List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status

ANNEX II(a): Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status

ANNEX III: Form for movement certificate

ANNEX IV: Invoice declaration

ANNEX V A: Supplier's declaration for products having preferential origin status

ANNEX V B: Supplier's declaration for products not having preferential origin status

ANNEX VI: Information document

ANNEX VII: Form for application for a derogation

ANNEX VIII: Overseas Countries and Territories

ANNEX IX: Products referred to in Article 7(4)

JOINT DECLARATION concerning the Principality of Andorra

JOINT DECLARATION concerning the Republic of San Marino

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purpose of this Protocol,

a)           ‘manufacture’ means any kind of working or processing including assembly or specific operations;

b)           ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

c)           ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;

d)           ‘goods’ means both materials and products;

e)           ‘customs value’ means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);

f)            'ex-works price' means the price paid for the product ex works to the manufacturer in the European Union or West Africa in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes paid which are, or may be, repaid when the product obtained is exported;

g)           'value of materials' means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the European Union or West Africa;

h)           ‘value of originating materials’ means the value of such materials as defined in (g) applied mutatis mutandis;

i)            'added value' means the ex-works price minus the customs value of third country materials imported into the European Union, the ACP States which have at least provisionally applied an EPA or the Overseas Countries and Territories; if the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the European Union or West Africa is taken into account;

j)            ‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as ‘the Harmonised System’ or ‘HS’;

k)           ‘classified’ refers to the classification of a product or material under a particular heading;

l)            ‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

m)          'territories' means territories, including territorial waters;

n)           'OCTs' means the Overseas Countries and Territories as defined in Annex VIII.

TITLE II

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

Article 2

General conditions

1.           For the purposes of the Economic Partnership Agreement between West Africa and the European Union, referred to hereafter in this Protocol as 'Agreement', the territories of the West African States shall be considered as one territory, hereafter referred to as 'West Africa'.

2.           For the purposes of the Agreement the following products shall be considered as originating in the European Union:

a)      products wholly obtained in the European Union within the meaning of Article 3 of this Protocol;

b)      products obtained in the European Union incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the European Union within the meaning of Article 4.

3.           For the purposes of the Agreement the following products shall be considered as originating in West Africa:

a)      products wholly obtained in West Africa within the meaning of Article 3 of this Protocol;

b)      products obtained in West Africa incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in West Africa within the meaning of Article 4.

Article 3

Wholly obtained products

1.           The following shall be considered as wholly obtained in the West African region or the European Union:

a)      live animals born and raised there;

b)      mineral products extracted from their soil or from their seabed or ocean floor;

c)      vegetable products harvested there;

d)      products from live animals raised there;

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

ii)      products of aquaculture, including mariculture, where the animals are raised there from eggs, spawning, larvae or fry;

f)       products of sea fishing and other products taken from the sea outside the territorial waters of the European Union or of a West African State by their vessels;

g)      products made aboard their factory ships exclusively from products referred to in (f) above;

h)      used articles fit only for the recovery of raw materials;

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

j)       products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;

k)      goods produced exclusively from the products specified in (a) to (j).

2.           The terms ‘their vessels’ and ‘their factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

a)      which are registered or recorded in a Member State of the European Union or a West African State; and

b)      which fly the flag of a Member State of the European Union or a West African State; and

c)      which meet one of the following conditions:

i)       they are at least 50 % owned by nationals of the Member States of the European Union or of the West African States;

or

ii)      they are owned by companies:

– which have their head office and their main place of business in a Member State of the European Union or a West African State; and

– which are at least 50 % owned by one or more Member States of the European Union or one or more West African States or by public entities or nationals of one or more of these States; and

d)      whose crew meets the conditions laid down in paragraph 3.

3.           For the purposes of Article 3(2)(d), at least 10 % of the crew shall be citizens of West Africa or the European Union. This percentage shall be reviewed by the Special Committee on Customs and Trade Facilitation every three (3) years or at the request of the European Union or West Africa, account being taken of the availability of qualified citizens of West Africa.

4.           Notwithstanding the provisions of paragraph 2, upon request of a State or a group of States of West Africa, vessels chartered or leased by this State or these States shall be treated as 'their vessels' to undertake fisheries activities in its exclusive economic zone provided that an offer has been made beforehand to the economic operators of the European Union and that the implementing arrangements established beforehand by the Special Committee on Customs and Trade Facilitation are adhered to. The Special Committee on Customs and Trade Facilitation shall ensure that the conditions laid down in this paragraph are respected.

5.           The conditions referred to in paragraph 2 may be met in various States of West Africa and the States that come under various economic partnership agreements with which cumulation is applicable. In these cases, the products shall be considered to originate from the Flag State.

Article 4

Sufficiently worked or processed products

1.           For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.

2.           For the purposes of Article 2 and notwithstanding paragraph 1, the products which are listed in Annex II(a) can be considered to be sufficiently worked or processed when the conditions set out in that Annex are fulfilled. For a period of five (5) years from the date when the Agreement enters into force, Annex II(a) shall apply only to exports from West Africa, without prejudice to the provisions of Article 44(2).

3.           The conditions referred to in paragraphs 1 and 2 indicate, for all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in one of the lists is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

4.           Notwithstanding paragraphs 1 and 2, non-originating materials which, in accordance with the conditions set out in Annex II and Annex II(a) should not be used in the manufacture of a given product may nevertheless be used, provided that:

a)      their total value does not exceed 10 per cent of the ex-works price of the product for products from the European Union, and 15 per cent of the ex-works price of the product for products from West Africa;

b)      none of the percentages given in the list for the maximum value of non-originating materials are exceeded through the application of this paragraph.

5.           The provisions of paragraph 4 shall not apply to products of Chapters 50 to 63 of the Harmonised System.

6.           Paragraphs 1 to 5 shall apply subject to the provisions of Article 5.

Article 5

Insufficient working or processing operations

1.           The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 4 are satisfied:

a)      preserving operations to ensure that the products remain in good condition during transport and storage;

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

c)      removal of oxide, oil, paint or other coverings;

d)      i)       changes of packaging and breaking up and assembly of packages;

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

e)      affixing marks, labels, logos and other like distinguishing signs on products or their packaging;

f)       simple mixing of products, whether or not of different kinds; mixing of sugar with any material;

g)      simple assembly of parts to constitute a complete product;

h)      simple disassembly of products into parts;

i)       ironing or pressing of textiles;

j)       husking, partial or total bleaching, polishing, and glazing of cereals and rice;

k)      operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;

l)       peeling, stoning and shelling, of fruits, nuts and vegetables;

m)     sharpening, simple grinding or simple cutting;

n)      a combination of two or more operations specified in subparagraphs (a) to (m);

o)      slaughter of animals.

2.           All operations carried out either in the European Union or in West Africa on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 6

Working or processing of materials whose import into the European Union is free of duty

1.           Without prejudice to the provisions of Article 2, non-originating materials which at importation to the European Union are free of customs duties by means of application of conventional rates of the most-favoured nation tariff in accordance with its Common Customs Tariff[1] shall be considered as materials originating in a West African State when incorporated into a product obtained there, provided that they have undergone working or processing there which goes beyond the operations referred to in Article 5(1).

2.           Movement certificates EUR.1 (in Box 7) or invoice declarations issued by application of paragraph 1 shall bear one of the following entries:

– 'Application of art. 6.1 of Protocol 1 to the WA-EU EPA';

– 'Application de l’art. 6.1 du protocole n° 1 de l'APE AO-UE'.

– 'Aplicação do artigo 6.1 do Protocolo 1 do APE AO-UE'.

3.           The EU shall notify yearly to the Special Committee on Customs and Trade Facilitation the list of materials to which the provisions of this Article shall apply. After notification, the list shall be published by the European Commission in the Official Journal of the European Union (C series) and by the West African States in accordance with their own procedures.

4.           The cumulation provided for in this Article shall not apply to materials which at importation to the European Union are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties.

Article 7

Cumulation of origin

1.           Without prejudice to the provisions of Article 2, materials originating in one of the Parties, in other ACP States which have at least provisionally applied an EPA, in the Republic of South Africa or the OCTs shall be considered as originating in the other Party when incorporated into a product obtained there, when the working or processing carried out in that Party goes beyond the operations referred to in Article 5(1).

Where the working or processing carried out in the Party concerned does not go beyond the operations referred to in Article 5(1) the product obtained shall be considered as originating in that Party only where the value added there is greater than the value of the materials used originating in any of the other countries or territories. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture of the final product.

The origin of materials originating in other ACP States which have at least provisionally applied an EPA and the OCTs shall be determined in accordance with the rules of origin applicable under the European Union's preferential arrangements with those countries and in accordance with Article 28.

2.           Without prejudice to the provisions of Article 2, working and processing carried out in one of the Parties, in other ACP States which have at least provisionally applied an EPA or in the OCTs shall be considered as having been carried out in the other Party, when the materials undergo subsequent working or processing going beyond that referred to in Article 5(1).

Where the working or processing carried out in one of the Parties does not go beyond the operations referred to in Article 5(1), the product obtained shall be considered as originating in that Party only where the value added there is greater than the value of the materials used in any one of these countries or territories. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture of the final product.

The origin of the final product shall be determined according to the rules of origin of this Protocol and in accordance with Article 28.

3.           The cumulation provided for in paragraphs 1 and 2 may only be applied with respect to other ACP States which have at least provisionally applied an EPA and the OCTs if:

a)      all the countries or territories involved in the acquisition of the originating status and the Party of destination have entered into an arrangement or agreement on administrative cooperation which ensures correct implementation of this Article and includes a reference to the use of appropriate proofs of origin;

b)      West Africa and the European Union supply each other, through the European Commission and the ECOWAS Commission, with the details of the administrative cooperation agreements with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the West African States shall publish according to their own procedures the date on which the cumulation provided for in this Article may be applied with those countries and territories listed in this Article which have fulfilled the necessary requirements.

4.           The cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex IX when the materials used in the manufacture of such products are originating, or the working or processing is carried out in another ACP State which has at least provisionally applied an EPA.

5.           The cumulation provided for in this Article shall not apply to materials:

a)      of Harmonised Systems Headings 16.04 and 16.05 originating in the EPA Pacific States by use of Article 6.6 of Protocol II of the Interim Partnership Agreement between the European Community, on the one part, and the Pacific States, on the other part[2];

b)      of Harmonised System Headings 16.04 and 16.05 originating in the Pacific States by use of any future provision of a comprehensive Economic Partnership Agreement between the European Union and Pacific ACP States;

c)      originating in the Republic of South Africa which may not be imported directly into the EU duty-free and quota-free.

6.           The EU shall notify yearly to the Special Committee on Customs and Trade Facilitation the list of materials referred to by the provisions of paragraph 5(c) of this Article. After notification, this list shall be published by the European Commission in the Official Journal of the European Union (C series) and by the West African States in accordance with their own procedures.

Article 8

Cumulation with other countries benefiting from duty-free quota-free access to the market of the European Union

1.           Without prejudice to the provisions of Article 2, materials originating in countries and territories:

a)      benefiting from the 'Special arrangement for least developed countries' of the Scheme of Generalised Tariff Preferences of the European Union;

b)      benefiting from duty-free quota-free access to the market of the European Union under the general provisions of the Scheme of Generalised Tariff Preferences;

shall be considered as materials originating in a West African State when incorporated into a product obtained there.

It shall not be necessary for these materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1). If the product into which these materials have been incorporated also includes non-originating materials, it will have to undergo sufficient working or processing in accordance with Article 4 to be considered as originating in West Africa.

1.2.        The origin of the materials from the other countries or territories concerned shall be established in accordance with the rules of origin applicable under the Scheme of Generalised Tariff Preferences of the European Union and in accordance with the provisions of Article 28.

1.3.        The cumulation provided for in this paragraph shall not apply to materials:

a)      which at importation to the European Union are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties;

b)      which are included in tariff subheadings 3302.10 and 3501.10 of the Harmonised System;

c)      which are included in tuna products classified under Harmonised System Chapter 3 which are covered by the Scheme of Generalised Tariff Preferences of the European Union;

d)      in respect of which tariff preferences are removed (graduation) or suspended (safeguard clause) under the Scheme of Generalised Tariff Preferences of the European Union.

2.           On the basis of a notification from a West African State, without prejudice to the provisions of Article 2 and in compliance with the provisions of paragraphs 2.1, 2.2 and 5, materials originating in countries or territories which are covered by agreements or arrangements that provide for duty-free quota-free access to the market of the European Union shall be considered to be materials originating in a West African State. Such notification shall be sent by the West African State to the European Union through the European Commission. Cumulation shall apply as long as the conditions for granting such cumulation are met. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1).

2.1.        The origin of the materials of the countries or territories concerned shall be determined in accordance with the rules of origin applicable in the framework of the European Union's preferential agreements or arrangements with those countries and territories and in accordance with Article 28.

2.2.        The cumulation provided for in this paragraph shall not apply to materials:

a)      falling within Harmonised System Chapters 1 to 24 and the products listed in Annex 1 - paragraph 1.(ii) of the Agreement on Agriculture belonging to the GATT (WTO) Agreement of 1994;

b)      which at importation to the European Union are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties;

c)      which, under a free trade agreement between the European Union and a third country, are subject to trade measures and safeguard measures or any other measure which prevents such products from entering the European Union market on a duty-free and quota-free basis.

3.           The European Union shall notify yearly to the Special Committee on Customs and Trade Facilitation the list of materials and countries to which the provisions of paragraph 1 shall apply. After notification, the list shall be published by the European Commission in the Official Journal of the European Union (C series) and by the West African States in accordance with their own procedures. West Africa shall notify yearly to the Special Committee on Customs and Trade Facilitation the materials to which the cumulation provided for in paragraphs 1 and 2 has been applied.

4.           Movement certificates EUR.1 (in Box 7) or invoice declarations issued by application of paragraph 1 and 2 shall bear one of the following entries:

– 'Application of art. 8.1 or 8.2 of Protocol 1 to the WA-EU EPA';

– 'Application de l’art. 8.1 ou 8.2 du Protocole n° 1 de l'APE AO-UE';

– 'Aplicação do artigo 8.1 ou 8.2 do Protocolo do APE AO-EU'.

5.           The cumulation provided for in paragraphs 1 and 2 of this Article may only be applied provided that:

a)      all the countries involved in the acquisition of the originating status have entered into an arrangement or agreement on administrative cooperation which ensures correct implementation of this Article and includes a reference to the use of appropriate proofs of origin;

b)      the West African State or States provide the European Union, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The Commission shall publish in the Official Journal of the European Union (C series) the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.

Article 9

Unit of qualification

1.           The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.

This means that:

a)      when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;

b)      when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Protocol.

2.           Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 10

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 11

Sets of assorted articles

Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 percent of the ex-works price of the set.

Article 12

Neutral elements

In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

a)           energy and fuel;

b)           plant and equipment;

c)           machines and tools;

d)           goods which neither enter into the final composition of the product nor are intended to do so.

Article 13

Accounting segregation

1.           Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating fungible materials, the customs authorities may, at the written request of those concerned, authorise the so-called ‘accounting segregation’ method (hereinafter referred to as the method) to be used for managing such stocks.

2.           The method referred to in paragraph 1 shall also apply to originating and non-originating raw sugar not containing added flavouring or colouring matter and intended for refining of subheadings 1701.12, 1701.13 and 1701.14 of the Harmonised System, which is physically combined or mixed in a West African State or the European Union before being exported to the European Union and to West African States respectively.

3.           The method shall ensure that, at any time, the number of products obtained which could be considered to originate in West African States or the European Union is the same as would have been obtained if the stocks had been physically separated.

4.           The customs authorities may make the grant of authorisation referred to in paragraphs 1 and 2 subject to any conditions deemed appropriate.

5.           The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.

6.           The beneficiary of the method may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.

7.           The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.

8.           For the purposes of paragraphs 1 and 2, 'fungible materials' or 'fungible products' shall mean materials or products which are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another in order to establish their origin.

TITLE III

TERRITORIAL REQUIREMENTS

Article 14

Principle of territoriality

1.           Except as provided for in Articles 6, 7 and 8 the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the West African States or in the European Union.

2.           Except as provided for in Articles 6, 7, and 8 where originating goods exported from West Africa or from the European Union to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

a)      the returning goods are the same as those exported; and

b)      they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

3.           The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the European Union or West Africa on products exported from the European Union or from West Africa and subsequently reimported there, provided:

a)      the said products are wholly obtained in the European Union or in West Africa or have undergone working or processing there beyond the operations referred to in Article 5 prior to being exported; and

b)      it can be demonstrated to the satisfaction of the customs authorities that:

i)       the working or processing outside the European Union or West Africa was done under the outward processing arrangements, or similar arrangements;

ii)      the reimported goods have been obtained by working or processing the exported products; and

(iii)    all costs arising outside West Africa or the European Union, including the value of the materials incorporated there, do not exceed 10 % of the ex-works price of the end product for which originating status is claimed.

4.           For goods that meet the conditions laid down in paragraph 3, all the costs arising outside West Africa or the European Union, including the value of the materials incorporated there, shall be considered to be non-originating materials. In that case the originating status of the goods shall be determined by applying the rules laid down in Annex II, cumulating the total value of the non-originating materials used both inside and outside the European Union or West Africa.

5.           The provisions of paragraphs 3 and 4 shall not apply to products which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 4(4) is applied.

6.           The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonised System.

Article 15

Direct transport

1.           The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between West Africa and the European Union or through the territories of the other countries referred to in Articles 6, 7 and 8 with which cumulation is applicable. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, transhipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of West Africa or the European Union.

2.           Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:

a)      a single transport document covering the passage from the exporting country through the country of transit; or

b)      a certificate issued by the customs authorities of the country of transit:

i)       giving an exact description of the products;

ii)      stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and

(iii)    certifying the conditions under which the products remained in the transit country; or

c)      failing these, any substantiating documents.

Article 16

Exhibitions

1.           Originating products sent for exhibition in a country or territory other than those referred to in Articles 6, 7 and 8 with which cumulation is applicable and sold after the exhibition for importation into the European Union or West Africa shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

a)      an exporter has consigned these products from West Africa or from the European Union to the country in which the exhibition is held and has exhibited them there;

b)      the products have been sold or otherwise disposed of by that exporter to a person in West Africa or in the European Union;

c)      the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and

d)      the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2.           A proof of origin shall be issued or made out in accordance with the provisions of Title IV and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

3.           Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

TITLE IV

PROOF OF ORIGIN

Article 17

General conditions

1.           Products originating in West Africa shall, on importation into the European Union and products originating in the European Union shall, on importation into West Africa, benefit from the provisions of the Agreement upon submission of either:

a)      a movement certificate EUR.1, a specimen of which appears in Annex III; or

b)      in the cases specified in Article 22(1), a declaration, subsequently referred to as the 'invoice declaration', given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

2.           Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 27, benefit from this Agreement without it being necessary to submit any of the documents referred to above.

3.           For the purposes of applying the provisions of this title, exporters shall endeavour to use a language shared by West Africa and the European Union.

Article 18

Procedure for the issue of a movement certificate EUR.1

1.           A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.

2.           For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in accordance with the provisions of this Protocol. If the forms are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.

3.           The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4.           A movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the European Union or a West African State if the products concerned can be considered as products originating in the European Union, West Africa or one of the other countries or territories referred to in Articles 6, 7 and 8 and fulfil the other requirements of this Protocol.

5.           The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

6.           The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.

7.           A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 19

Movement certificates EUR.1 issued retrospectively

1.           Notwithstanding Article 18(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

a)      it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

b)      it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.

2.           For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.

3.           The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.

4.           Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:

'ISSUED RETROSPECTIVELY'

'DELIVRE A POSTERIORI'

'EMITIDO A POSTERIORI'

5.           The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.

Article 20

Issue of a duplicate movement certificate EUR.1

1.           In the event of the theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

2.           The duplicate issued in this way must be endorsed with one of the following:

'DUPLICATE'

'DUPLICATA'

'SEGUNDA VIA'

3.           The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1.

4.           The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 21

Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously

When originating products are placed under the control of a customs office in a West African State or in the European Union, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within West Africa or within the European Union. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed and endorsed by the customs authority under whose control the products are placed.

Article 22

Conditions for making out an invoice declaration

1.           An invoice declaration as referred to in Article 17(1)(b) may be made out:

a)      by an approved exporter within the meaning of Article 23; or

b)      by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.

2.           An invoice declaration may be made out if the products concerned can be considered as products originating in West Africa, the European Union or in one of the other countries referred to in Articles 6, 7 and 8 and fulfil the other requirements of this Protocol.

3.           The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4.           An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV to this Protocol, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.

5.           Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 23 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

6.           An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two (2) years after the importation of the products to which it relates.

Article 23

Approved exporter

1.           The customs authorities of the exporting country may authorize any exporter who makes frequent shipments of products under the trade cooperation provisions of the Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.

2.           The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.

3.           The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.

4.           The customs authorities shall monitor the use of the authorisation by the approved exporter.

5.           The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.

Article 24

Validity of proof of origin

1.           A proof of origin shall be valid for ten (10) months from the date of issue in the exporting country, and must be submitted within that period to the customs authorities of the importing country.

2.           Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.

3.           In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.

Article 25

Submission of proof of origin

Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. These authorities may require that a proof of origin be translated. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.

Article 26

Importation by instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or headings 73.08 and 94.06 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 27

Exemptions from proof of origin

1.           Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that document.

2.           Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.

3            Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.

Article 28

Information procedure for cumulation purposes

1.           When Article 7(1) is applied, the evidence of originating status within the meaning of this Protocol, of the materials coming from West Africa, from the European Union, from another ACP State which has at least provisionally applied an EPA or an OCT shall be given by a movement certificate EUR.1 or by the supplier’s declaration, a specimen of which appears in Annex V A to this Protocol, given by the exporter in West Africa or in the European Union from which the materials came.

2.           When Article 7(2) is applied, the evidence of working or processing of the materials coming from West Africa, from the European Union, from another ACP State which has at least provisionally applied an EPA or an OCT shall be given by the supplier’s declaration, a specimen of which appears in Annex V B to this Protocol, given by the exporter in West Africa or in the European Union from which the materials came.

3.           When Article 8(1) is applied, the documentary proofs of origin applicable shall be determined in accordance with the rules which apply to GSP countries[3];

4.           When Article 8(2) is applied, the documentary proofs of origin applicable shall be determined in accordance with the rules laid down in the relevant arrangements or agreements.

5.           A separate supplier's declaration shall be issued by the supplier for each consignment of goods on the commercial invoice relating to that shipment or in an annex to that invoice, or on a delivery note or other commercial document relating to that shipment which describes the materials concerned in sufficient detail for them to be identified.

6.           The supplier’s declaration may be issued on a pre-printed form.

7.           The supplier’s declarations shall bear the original signature of the supplier in manuscript. However, where the invoice and the supplier's declaration are issued using electronic data-processing methods, the supplier's declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the supplier's declaration is issued. Those customs authorities may lay down conditions for the implementation of this paragraph.

8.           The supplier’s declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1.

9.           The supplier issuing a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is issued, all appropriate documents proving that the information given on this declaration is correct.

10.         Supplier’s declarations and information certificates issued before the date of entry into force of this Protocol in accordance with Article 26 of Protocol 1 to the Cotonou Agreement shall remain valid.

Article 29

Supporting documents

The documents referred to in Articles 18(3) and 22(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in West Africa, the European Union or one of the other countries or territories referred to in Articles 6, 7 and 8 and fulfil the other requirements of this Protocol may consist inter alia of the following:

a)           direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;

b)           documents proving the originating status of materials used, issued or made out in West Africa, the European Union or one of the other countries or territories referred to in Articles 6, 7 and 8 where these documents are used in accordance with domestic law;

c)           documents proving the working or processing of materials in West Africa, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8, issued or made out in West Africa, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 where these documents are used in accordance with national law;

d)           movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in West Africa, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 and in accordance with this Protocol.

Article 30

Preservation of proof of origin and supporting documents

1.           The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three (3) years the documents referred to in Article 18(3).

2.           The exporter making out an invoice declaration shall keep a copy of this invoice declaration as well as the documents referred to in Article 22(3) for at least three (3) years.

3.           The supplier making out a supplier’s declaration shall keep for at least three (3) years copies of the declaration and of the invoice, delivery notes or other commercial documents to which this declaration is annexed as well as the documents referred to in Article 28(9).

4.           The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three (3) years the application form referred to in Article 18(2).

5.           The customs authorities of the importing country shall keep for at least three (3) years the movement certificates EUR.1 and the invoice declarations submitted to them.

Article 31

Discrepancies and formal errors

1.           The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.

2.           Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Article 32

Amounts expressed in euro

1.           For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the West African States, the Member States of the European Union or of the other countries or territories referred to in Articles 6, 7 and 8 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2.           A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

3.           The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October each year. These amounts shall be communicated to the European Commission by 15 October at the latest and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts.

4.           A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.

5.           The amounts expressed in euro shall be reviewed by the Special Committee on Customs and Trade Facilitation at the request of the European Union or West Africa. When carrying out that review, the Special Committee on Customs and Trade Facilitation shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.

TITLE V

ADMINISTRATIVE COOPERATION

Article 33

Administrative conditions for products to benefit from the Agreement

Products originating within the meaning of this Protocol in West Africa or the European Union shall benefit, at the time of the customs import declaration, from the preferences resulting from the Agreement only on condition that they were exported on or after the date on which the exporting country complies with the provisions laid down in Articles 34, 35 and 46.

The parties shall make the notifications referred to in Article 34.

Article 34

Notification of customs authorities

1.           The West African States and the Member States of the European Union shall provide each other, through the European Commission and the ECOWAS Commission, with the addresses of the customs authorities responsible for issuing and verifying the movement certificates EUR.1, invoice declarations and supplier's declarations and with specimen impressions of stamps used in their customs offices for the issue of these certificates.

Movement certificates EUR.1 and invoice declarations or supplier’s declarations shall be accepted for the purpose of applying preferential treatment from the date this information is received by the European Commission and the ECOWAS Commission.

2.           The West African States and the Member States of the European Union shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1.

3.           The authorities referred to in paragraph 1 shall act under the authority of the government of the country concerned. The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned.

Article 35

Other  methods of administrative co-operation

1.           In order to ensure the proper application of this Protocol, the European Union, West Africa and the other countries referred to in Article 6, 7 and 8 shall check, through the competent customs administrations, the authenticity of the movement certificates EUR.1, the invoice declarations or the supplier’s declarations and the correctness of the information given in these documents. Moreover, the West African States and the Member States of the European Union:

a)      shall provide each other with all necessary administrative cooperation in the event of a request for monitoring of the proper management and control of the Protocol in the country concerned, including visits on the spot;

b)      shall check, in accordance with Article 36, the originating status of the products and the compliance with the other conditions laid down in this Protocol.

2            The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions in which the rules of origin have been respected in West Africa, the European Union and the other countries referred to in Articles 6, 7 and 8.

Article 36

Verification of proofs of origin

1.           Subsequent verifications of proofs of origin shall be carried out based on risk analysis and at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.

2.           For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.

3.           The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate.

4.           If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.

5.           The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in West Africa, in the European Union or in one of the other countries referred to in Articles 6, 7 and 8 and fulfil the other requirements of this Protocol.

6.           If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

7.           The parties shall refer to Article 7 of the Protocol on mutual administrative assistance in customs matters for joint enquiries on proofs of origin.

Article 37

Verification of supplier’s declarations

1.           Verification of supplier’s declarations shall be carried out based on risk analysis and at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an invoice declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

2.           The customs authorities to which a supplier’s declaration is submitted may request the customs authorities of the State where the declaration was made out to issue an information certificate, a specimen of which appears in Annex VI to this Protocol. Alternatively, the certifying authorities to which a supplier’s declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made.

A copy of the information certificate shall be preserved by the office which has issued it for at least three (3) years.

3.           The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. The results must indicate clearly whether the information given in the supplier’s declaration is correct and make it possible for them to determine whether and to what extent this supplier’s declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an invoice declaration.

4.           The verification shall be carried out by the customs authorities of the country where the supplier's declaration was made out. For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier’s accounts or any other check which they consider appropriate in order to verify the correctness of any supplier’s declaration.

5.           Any movement certificate EUR.1 or invoice declaration issued or made out on the basis of an incorrect supplier's declaration shall be considered null and void.

Article 38

Dispute settlement

1.           Where disputes arise in relation to the verification procedures of Articles 36 and 37 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Special Committee on Customs and Trade Facilitation.

2.           In all cases, the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.

Article 39

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.

Article 40

Free zones

1.           West Africa and the European Union shall take all necessary steps to ensure that products traded under cover of a proof of origin or a supplier’s declaration and which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

2.           By way of derogation from the provisions contained in paragraph 1, when products originating in West Africa or the European Union are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.

Article 41

Derogations

1.           Derogations from this Protocol may be adopted by the Special Committee on Customs and Trade Facilitation, referred to hereafter in this Article as 'the Committee', when they are justified by the development of existing industries or the creation of new industries in West Africa. To this end, either before or when a West African State submits the matter to the Committee, it shall notify the European Union and West Africa of its request for a derogation together with the reasons for the request in accordance with paragraph 2. The European Union shall respond positively to all the West African requests which are duly justified in conformity with this Article and which cannot cause serious damage to an established industry in the European Union.

2.           In order to facilitate the examination by the Committee of requests for derogation, the West African State making the request shall, by means of the form given in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the points listed below:

a)      description of the finished product;

b)      nature and quantity of materials originating in a third country;

c)      nature and quantity of materials originating in the West African State or the States or territories mentioned in Article 7, or of materials that have been processed there;

d)      manufacturing processes;

e)      added value;

f)       number of employees in the enterprise concerned;

g)      anticipated volume of exports to the European Union;

h)      other possible sources of supply for raw materials;

i)       reasons for the duration requested in the light of efforts made to find new sources of supply;

j)       other observations.

The same rules shall apply to any requests for extension.

The Committee may modify the form.

3.           The examination of requests shall in particular take into account:

a)      the level of development or the geographical situation of the West African State concerned;

b)      cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in a West African State to continue its exports to the European Union, with particular reference to cases where this could lead to cessation of its activities;

c)      specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of an investment programme would enable these rules to be satisfied by stages.

4.           In every case an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem.

5.           In addition, when a request for derogation concerns a least-developed or an island State of West Africa, its examination shall be carried out with a favourable bias having particular regard to:

a)      the economic and social impact of the decisions to be taken especially in respect of employment;

b)      the need to apply the derogation for a period taking into account the particular situation of the West African State concerned and its difficulties.

6.           In the examination of requests, special account shall be taken, case by case, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least-developed countries or developing countries with which one or more West African States have special relations, provided that administrative co-operation can be established.

7.           The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than seventy-five working days after the request is received by the European Union Co-chairman of the Committee. If the European Union does not inform the West African States of its position on the request within this period, the request shall be deemed to have been accepted.

8.           a)      Derogations shall be valid for a period, generally of five (5) years, to be determined by the Committee.

b)      The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that the West African State submits, three (3) months before the end of each period, proof that it is still unable to meet the conditions of this Protocol which have been derogated from.

If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 7. All necessary measures shall be taken to avoid interruptions in the application of the derogation.

c)      In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down.

9.           Notwithstanding paragraphs 1 to 8, automatic derogations concerning canned tuna and tuna loins of HS 16.04 shall only be granted within an annual quota of 4 800 tonnes for canned tuna and within an annual quota of 1 200 tonnes for tuna loins.

TITLE VI

CEUTA AND MELILLA

Article 42

Special conditions

1.           The term 'European Union' used in this Protocol does not cover Ceuta and Melilla.

2.           Products originating in a West African State, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the European Union under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. West Africa shall grant to imports of products covered by this Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the European Union.

3.           For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 43.

Article 43

Special conditions

1.           Providing they have been transported directly in accordance with the provisions of Article 15, the following shall be considered as:

1)      products originating in Ceuta and Melilla:

a)       products wholly obtained in Ceuta and Melilla;

b)      products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:

i)       the said products have undergone sufficient working or processing within the meaning of Article 4, or that

ii)      those products originate in West Africa or in the European Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 5;

2)      products originating in a West African State:

a)       products wholly obtained in a West African State;

b)      products obtained in a West African State, in the manufacture of which products other than those referred to in (a) are used, provided that:

i)       the said products have undergone sufficient working or processing within the meaning of Article 4, or that

ii)      those products originate in Ceuta and Melilla or in the European Union, within the meaning of this Protocol, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 5.

2.           Ceuta and Melilla shall be considered as a single territory.

3.           The exporter or his authorised representative shall enter '....' and 'Ceuta and Melilla' in Box 2 of movement certificates EUR.1 or on invoice declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on invoice declarations.

4.           The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.

TITLE VII

FINAL PROVISIONS

Article 44

Revision and application of rules of origin

1.           In accordance with the provisions of Article 92 of the Agreement, the Joint Council of the West Africa-European Union EPA may, whenever requested by West Africa or the European Union, examine the application of the provisions of this Protocol and their economic effects with a view to adapting or amending them, as necessary. The Joint Council of the West Africa-European Union EPA shall take account, among other factors, of the impact of technological developments on the rules of origin.

2.           Notwithstanding the provisions of paragraph 1, this Protocol and its annexes shall be reviewed and, if appropriate, revised within five (5) years of the date when the Protocol enters into force, in accordance with the obligations laid down in Article 6 of the Agreement. This review shall also concern Annex II(a) with a view to establishing whether it should be renewed.

3.           In accordance with Article 45 of the Agreement, the Special Committee on Customs and Trade Facilitation shall monitor the implementation and management of the provisions of this Protocol and take decisions on the following matters, among others:

a)      cumulation, under the conditions set out in Article 8;

b)      the derogations from the provisions of this Protocol, under the conditions set out in Article 41.

Article 45

Annexes

The Annexes to this Protocol shall form an integral part thereof.

Article 46

Implementation of the Protocol

The European Union and West Africa shall each take the measures required to implement this Protocol, including:

a)           the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, in particular the arrangements necessary for the application of the articles on cumulation;

b)           the creation of the administrative structures and systems required for proper management and verification of the origin of products.

Article 47

Transitional provision for goods in transit or storage

The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Protocol are either in transit or are in the European Union or in West Africa in temporary storage in customs warehouses or in free zones, subject to the submission to the customs authorities of the importing country, within ten (10) months of the said date, of a movement certificate EUR.1 issued retrospectively by the customs authorities of the exporting country together with the documents showing that the goods have been transported directly in accordance with Article 15.

[1]               Cf. Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and subsequent amending and corresponding legal acts.

[2]               Council Decision 729/2009/EC of 13 July 2009.

[3]               See Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92, establishing the Community Customs Code

ANNEX A (Part 2)

ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 4 of the Protocol.

Note 2

1.           The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in column 3 or 4 apply only to the part of that heading described in column 2.

2.           Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1.

3.           Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.

4.           Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.

Note 3

1.           The provisions of Article 4 of the Protocol concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the European Union or in the West African States.

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading ex 7224.

If this forging has been forged in the European Union from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the European Union. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

2.           The rule in the list represents the minimum amount of working or processing required, and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.

3.           Without prejudice to Note 3.2 where a rule states that ‘materials of any heading’ may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression ‘manufacture from materials of any heading, including other materials of heading ...’ means that only materials classified in the same heading as the product of a description other than that of the product as given in column 2 of the list may be used.

4.           When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.

Example:

The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.

5.           Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.3 below in relation to textiles).

Example:

The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals.

However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

Example:

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is, the fibre stage.

6.           Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.

Note 4

1.           The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.

2.           The term ‘natural fibres’ includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.

3.           The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.

4.           The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.

Note 5

1.           Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.)

2.           However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.

The following are the basic textile materials:

– silk,

– wool,

– coarse animal hair,

– fine animal hair,

– horsehair,

– cotton,

– paper-making materials and paper,

– flax,

– true hemp,

– jute and other textile bast fibres,

– sisal and other textile fibres of the genus Agave,

– coconut, abaca, ramie and other vegetable textile fibres,

– synthetic man-made filaments,

– artificial man-made filaments,

– current-conducting filaments,

– synthetic man-made staple fibres of polypropylene,

– synthetic man-made staple fibres of polyester,

– synthetic man-made staple fibres of polyamide,

– synthetic man-made staple fibres of polyacrylonitrile,

– synthetic man-made staple fibres of polyimide,

– synthetic man-made staple fibres of polytetrafluoroethylene,

– synthetic man-made staple fibres of polyphenylene sulphide,

– synthetic man-made staple fibres of polyvinyl chloride,

– other synthetic man-made staple fibres,

– artificial man-made staple fibres of viscose,

– other artificial man-made staple fibres,

– yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,

– yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,

– products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,

– other products of heading 5605.

Example:

A yarn of heading 5205 made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn.

Example:

A woollen fabric of heading 5112 made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509 is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used, provided that their total weight does not exceed 10 per cent of the weight of the fabric.

Example:

Tufted textile fabric of heading 5802 made from cotton yarn of heading 5205 and cotton fabric of heading 5210 is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.

3.           In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’ this tolerance is 20 per cent in respect of the yarn.

4.           In the case of products incorporating a ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic film’, this tolerance is 30 per cent in respect of this strip.

Note 6

1.           In the case of those textile products which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made-up products concerned may be used provided that their weight does not exceed 10 per cent of the total weight of all the textile materials incorporated.

Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not to be regarded as trimmings or accessories.

2.           Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5.

3.           In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other products which do not contain any textiles may, anyway, be used freely where they cannot be made from the materials listed in column 3.

For example,[1] if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.

4.           Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.

Note 7

1.           For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are the following:

(a)     vacuum distillation;

(b)     redistillation by a very thorough fractionation process ([2]);

(c)     cracking;

(d)     reforming;

(e)     extraction by means of selective solvents;

(f)     the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g)     polymerisation;

(h)     alkylation;

(i)      isomerisation.

2.           For the purposes of headings 2710 to 2712, the ‘specific processes’ are the following:

(a)     vacuum distillation;

(b)     redistillation by a very thorough fractionation process ([3]);

(c)     cracking;

(d)     reforming;

(e)     extraction by means of selective solvents;

(f)     the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g)     polymerisation;

(h)     alkylation;

(i)      isomerisation;

(j)      in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method);

(k)     in respect of products of heading 2710 only, deparaffining by a process other than filtering;

(l)      in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(m)    in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;

(n)     in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge.

3.           For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of these operations or like operations, do not confer origin.

ANNEX II

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS

The products included in the list may not all be covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.

HS heading (1) || Description of product (2) || Working or processing carried out on non-originating materials that confers originating status …………(3)……………………….or…………………………..(4)

Chapter 01 || Live animals || All the animals of Chapter 1 used are wholly obtained ||

Chapter 02 || Meat and edible meat offal || Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained ||

ex Chapter 03 || Fish and crustaceans, molluscs and other aquatic invertebrates || Manufacture in which all the materials of Chapter 3 used are wholly obtained ||

0304 || Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen || Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ||

0305 || Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption || Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ||

0306 || Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, whether in shell or not, smoked, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption || Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ||

 0307 || Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; molluscs, whether in shell or not, smoked, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption || Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ||

 0308 || Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, smoked, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption || Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ||

ex Chapter 04 || Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: || Manufacture in which all the materials of Chapter 4 used are wholly obtained ||

0403 || Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa || Manufacture in which: - all the materials of Chapter 4 used are wholly obtained; - fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating; and - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

ex Chapter 05 || Products of animal origin, not elsewhere specified or included; except for: || Manufacture in which all the materials of Chapter 5 used are wholly obtained ||

ex 0502 || Prepared pigs’, hogs’ or boars’ bristles and hair || Cleaning, disinfecting, sorting and straightening of bristles and hair ||

Chapter 06 || Live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage || Manufacture in which: - all the materials of Chapter 6 used are wholly obtained; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

Chapter 07 || Edible vegetables and certain roots and tubers || Manufacture in which all the materials of Chapter 7 used are wholly obtained ||

Chapter 08 || Edible fruit and nuts; peel of citrus fruits or melons || Manufacture in which: - all the fruit and nuts used are wholly obtained; and - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

ex Chapter 09 || Coffee, tea, maté and spices; except for: || Manufacture in which all the materials of Chapter 9 used are wholly obtained ||

0901 || Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion || Manufacture from materials of any heading ||

0902 || Tea, whether or not flavoured || Manufacture from materials of any heading ||

ex 0910 || Mixtures of spices || Manufacture from materials of any heading ||

Chapter 10 || Cereals || Manufacture in which all the materials of Chapter 10 used are wholly obtained ||

ex Chapter 11 || Products of the milling industry; malt; starches; inulin; wheat gluten; except for: || Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained ||

ex 1106 || Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 || Drying and milling of leguminous vegetables of heading 0708 ||

Chapter 12 || Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder || Manufacture in which all the materials of Chapter 12 used are wholly obtained ||

1301 || Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) || Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product ||

1302 || Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: || ||

|| - Mucilages and thickeners, whether or not modified, derived from vegetable products || Manufacture from non-modified mucilages and thickeners ||

|| - Other || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

Chapter 14 || Vegetable plaiting materials; vegetable products not elsewhere specified or included || Manufacture in which all the materials of Chapter 14 used are wholly obtained ||

ex Chapter 15 || Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

1501 || Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: || ||

|| - Fats from bones or waste || Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506 ||

|| - Other || Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207 ||

1502 || Fats of bovine animals, sheep or goats, other than those of heading 1503: || ||

|| - Fats from bones or waste || Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506 ||

|| - Other || Manufacture in which all the materials of Chapter 2 used are wholly obtained ||

1504 || Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: || ||

|| - Solid fractions || Manufacture from materials of any heading, including other materials of heading 1504 ||

|| - Other || Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained ||

ex 1505 || Refined lanolin || Manufacture from crude wool grease of heading 1505 ||

1506 || Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: || ||

|| - Solid fractions || Manufacture from materials of any heading, including other materials of heading 1506 ||

|| - Other || Manufacture in which all the materials of Chapter 2 used are wholly obtained ||

1507 to 1515 || Vegetable oils and their fractions: || ||

|| Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption || Manufacture in which all the materials used are classified within a heading other than that of the product ||

|| - Solid fractions, except for that of jojoba oil || Manufacture from other materials of headings 1507 to 1515 ||

|| - Other || Manufacture in which all the vegetable materials used are wholly obtained ||

1516 || Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared || Manufacture in which: - all the materials of Chapter 2 used are wholly obtained; - all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used ||

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 1516 || Manufacture in which: - all the materials of Chapters 2 and 4 used are wholly obtained; - all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used ||

Chapter 16 || Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates || Manufacture from animals of Chapter 1 ||

1604 and 1605 || Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved || Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ||

ex Chapter 17 || Sugars and sugar confectionery; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 1701 || Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter || Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

1702 || Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: || ||

|| - Chemically pure maltose and fructose || Manufacture from materials of any heading, including other materials of heading 1702 ||

|| - Other sugars in solid form, containing added flavouring or colouring matter || Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

|| - Other || Manufacture in which all the materials used are originating ||

ex 1703 || Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter || Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

1704 || Sugar confectionery (including white chocolate), not containing cocoa || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

Chapter 18 || Cocoa and cocoa preparations || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

1901 || Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: || ||

|| - Malt extract || Manufacture from cereals of Chapter 10 ||

|| - Other || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

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

|| - containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs || Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained ||

|| - containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs || Manufacture in which: - the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained; and - all the materials of Chapters 2 and 3 used are wholly obtained ||

1903 || Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms || Manufacture from materials of any heading, except potato starch of heading 1108 ||

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, or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included || Manufacture: - from materials of any heading, except those of heading 1806; - in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used are wholly obtained; and - in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

1905 || Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products || Manufacture from materials of any heading, except those of Chapter 11 ||

ex Chapter 20 || Preparations of vegetables, fruit, nuts or other parts of plants; except for: || Manufacture in which all the fruit, nuts and vegetables used are wholly obtained ||

ex 2001 || Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 2004 and ex 2005 || Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid || Manufacture in which all the materials used are classified within a heading other than that of the product ||

2006 || Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) || Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

2007 || Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

ex 2008 || - Nuts, not containing added sugar or spirit || Manufacture in which the value of the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product ||

|| - Peanut butter; mixtures based on cereals; palm hearts; maize || Manufacture in which all the materials used are classified within a heading other than that of the product ||

|| - Other, except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

2009 || Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirits, whether or not containing added sugar or other sweetening matter || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

ex Chapter 21 || Miscellaneous edible preparations; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

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 || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - all the chicory used is wholly obtained ||

2103 || Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: || ||

|| - Sauces and preparations therefor; mixed condiments and mixed seasonings || Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used ||

|| - Mustard flour and meal and prepared mustard || Manufacture from materials of any heading ||

ex 2104 || Soups and broths and preparations therefor || Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005 ||

2106 || Food preparations not elsewhere specified or included || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||

ex Chapter 22 || Beverages, spirits and vinegar; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - all the grapes or any materials derived from grapes used are wholly obtained ||

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 2009 || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product; - all the fruit juice used (except that of pineapple, lime or grapefruit) is originating ||

2207 || Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength || Manufacture: - from materials not classified in headings 2207 or 2208; and - in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume ||

2208 || Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages || Manufacture: - from materials not classified in headings 2207 or 2208; and - in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume ||

ex Chapter 23 || Residues and waste from the food industries; prepared animal fodder; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 2301 || Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption || Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained ||

ex 2303 || Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight || Manufacture in which all the maize used is wholly obtained ||

ex 2306 || Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil || Manufacture in which all the olives used are wholly obtained ||

2309 || Preparations of a kind used in animal feeding || Manufacture in which: - all the cereals, sugar or molasses, meat or milk used are already originating; and - all the materials of Chapter 3 used are wholly obtained ||

ex Chapter 24 || Tobacco and manufactured tobacco substitutes; except for: || Manufacture in which all the materials of Chapter 24 used are wholly obtained ||

2402 || Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes || Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is already originating ||

ex 2403 || Smoking tobacco || Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is already originating ||

ex Chapter 25 || Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 2504 || Natural crystalline graphite, with enriched carbon content, purified and ground || Enriching of the carbon content, purifying and grinding of crude crystalline graphite ||

ex 2515 || Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm || Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm ||

ex 2516 || Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm || Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm ||

ex 2518 || Calcined dolomite || Calcination of dolomite not calcined ||

ex 2519 || Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia || Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used ||

ex 2520 || Plasters specially prepared for dentistry || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex 2524 || Asbestos fibres || Manufacture from asbestos concentrate ||

ex 2525 || Mica powder || Grinding of mica or mica waste ||

ex 2530 || Earth colours, calcined or powdered || Calcination or grinding of earth colours ||

Chapter 26 || Ores, slag and ash || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex Chapter 27 || Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 2707 || Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzol), for use as power or heating fuels || Operations of refining and/or one or more specific process(es)[4] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ||

ex 2709 || Crude oils obtained from bituminous minerals || Destructive distillation of bituminous materials ||

2710 || Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations || Operations of refining and/or one or more specific process(es)[5] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ||

2711 || Petroleum gases and other gaseous hydrocarbons || Operations of refining and/or one or more specific process(es)[6] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ||

2712 || Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured || Operations of refining and/or one or more specific process(es)[7] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ||

2713 || Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals || Operations of refining and/or one or more specific process(es)[8] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ||

2714 || Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks || Operations of refining and/or one or more specific process(es)[9] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ||

2715 || Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) || Operations of refining and/or one or more specific process(es)[10] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ||

ex Chapter 28 || Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 2805 || "Mischmetall" || Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex 2811 || Sulphur trioxide || Manufacture from sulphur dioxide || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 2833 || Aluminium sulphate || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex 2840 || Sodium perborate || Manufacture from disodium tetraborate pentahydrate || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 2852 || Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives || Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used may not exceed 20% of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

|| Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds || Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

|| Mercury compounds of diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

|| Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds || Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

|| Mercury compounds of chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex Chapter 29 || Organic chemicals; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 2901 || Acyclic hydrocarbons for use as power or heating fuels || Operations of refining and/or one or more specific process(es)[11] or ||

|| || Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ||

ex 2902 || Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels || Operations of refining and/or one or more specific process(es)[12] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ||

ex 2905 || Metal alcoholates of alcohols of this heading and of ethanol || Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

2915 || Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives || Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used may not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 2932 || Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives || Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used may not exceed 20% of the ex-works price of the product Manufacture from materials of any heading || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

2933 || Heterocyclic compounds with nitrogen hetero-atom(s) only || Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used may not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

2934 || Nucleic acids and their salts; other heterocyclic compounds || Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 30 || Pharmaceutical products; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product ||

ex 3002 || Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: || ||

|| - Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale || Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the ex-works price of the product ||

|| - Other: || ||

|| -- Human blood || Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the ex-works price of the product ||

|| -- Animal blood prepared for therapeutic or prophylactic uses || Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the ex-works price of the product ||

|| -- Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins || Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the ex-works price of the product ||

|| -- Haemoglobin, blood globulins and serum globulins || Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the ex-works price of the product ||

|| -- Other || Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the ex-works price of the product ||

|| Heterocyclic compounds with nitrogen hetero-atom(s) only || Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used may not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

|| Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds || Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3003 and 3004 || Medicaments (excluding goods of heading 3002, 3005 or 3006): - Obtained from amikacin of heading 2941 - Other || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product; and - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex 3006 || Plastic appliances identifiable for ostomy use || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex Chapter 31 || Fertilisers; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3105 || Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: - sodium nitrate - calcium cyanamide - potassium sulphate - magnesium potassium sulphate || Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used provided their value does not exceed 20 % of the ex-works price of the product, and - the value of all the materials used does not exceed 50 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 32 || Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3201 || Tannins and their salts, ethers, esters and other derivatives || Manufacture from tanning extracts of vegetable origin || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3205 || Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes[13] || Manufacture from materials of any heading, except those of headings 3203, 3204 and 3205. However, materials from heading 3205 may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 33 || Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3301 || Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils || Manufacture from materials of any heading, including materials of a different ‘group’[14] in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 34 || Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3403 || Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight || Operations of refining and/or one or more specific process(es)[15] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ||

3404 || Artificial waxes and prepared waxes: - With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ||

|| - Other || Manufacture from materials of any heading, except: - hydrogenated oils having the character of waxes of heading 1516; || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

|| || - fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823; ||

|| || - materials of heading 3404 ||

|| || However, these materials may be used provided their value does not exceed 20% of the ex-works price of the product ||

ex Chapter 35 || Albuminoidal substances; modified starches; glues; enzymes; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

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

|| - Starches, esterified or etherified || Manufacture from materials of any heading, including other materials of heading 3505 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

|| - Other || Manufacture from materials of any heading, except those of heading 1108 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3507 || Prepared enzymes not elsewhere specified or included || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

Chapter 36 || Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 37 || Photographic or cinematographic goods; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3701 || Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs: || ||

|| - Instant print film for colour photography || Manufacture in which all the materials used are classified within a heading other than heading 3701 or 3702. However, materials from heading 3702 may be used provided their value does not exceed 30 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

|| - Other || Manufacture in which all the materials used are classified within a heading other than heading 3701 or 3702. However, materials of heading 3701 or 3702 may be used, provided their value, taken together, does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3702 || Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed || Manufacture in which all the materials used are classified within a heading other than heading 3701 or 3702 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3704 || Photographic plates, film, paper, paperboard and textiles, exposed but not developed || Manufacture in which all the materials used are classified within a heading other than headings 3701 to 3704 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 38 || Miscellaneous chemical products; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3801 || - Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

|| - Graphite in paste form, being a mixture of more than 30 % of graphite by weight with mineral oils || Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3803 || Refined tall oil || Refining of crude tall oil || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3805 || Spirits of sulphate turpentine, purified || Purification by distillation or refining of raw spirits of sulphate turpentine || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3806 || Ester gums || Manufacture from resin acids || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3807 || Wood pitch (wood tar pitch) || Distillation of wood tar || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3808 || Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products ||

3809 || Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products ||

3810 || Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products ||

3811 || Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils: || ||

|| - Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals || Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product ||

|| - Other || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

3812 || Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

3813 || Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

3814 || Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

3818 || Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

3819 || Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

3820 || Anti-freezing preparations and prepared de-icing fluids || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex 3821 || Prepared culture media for maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

3822 || Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

3823 || Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols || ||

|| - Industrial monocarboxylic fatty acids; acid oils from refining || Manufacture in which all the materials used are classified within a heading other than that of the product ||

|| - Industrial fatty alcohols || Manufacture from materials of any heading, including other materials of heading 3823 ||

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: || ||

|| - The following of this heading: - Prepared binders for foundry moulds or cores based on natural resinous products - Naphthenic acids, their water-insoluble salts and their esters - Sorbitol other than that of heading 2905 || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

|| - Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts - Ion-exchangers - Getters for vacuum tubes || ||

|| - Alkaline iron oxide for the purification of gas - Ammoniacal gas liquors and spent oxide produced in coal gas purification - Sulphonaphthenic acids, their water-insoluble salts and their esters - Fusel oil and Dippel’s oil - Mixtures of salts having different anions - Copying pastes with a basis of gelatin, whether or not on a paper or textile backing || ||

|| - Other || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

3826 || Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

3901 to 3915 || Plastics in primary forms; waste, parings and scrap, of plastics; except for headings ex 3907 and 3912, for which the rules are set out below: || ||

|| - Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content || Manufacture in which: - the value of all the materials used does not exceed 50 % of the ex-works price of the product; and - the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product[16] || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

|| - Other || Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product[17] || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 3907 || - Copolymers, made from polycarbonate and acrylonitrile-butadiene-styrene copolymers (ABS) || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product[18] ||

|| - Polyester || Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A) ||

3912 || Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms || Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product ||

3916 to 3921 || Semi-manufactures and articles of plastics; except for products of headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below: || ||

|| - Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked - Other: || Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

|| -- Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content || Manufacture in which: - the value of all the materials used does not exceed 50 % of the ex-works price of the product; and - the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product[19] || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

|| -- Other || Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product[20] || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 3916 and ex 3917 || Profile shapes and tubes || Manufacture in which: - the value of all the materials used does not exceed 50 % of the ex-works price of the product; and - the value of any materials classified within the same heading as the product does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 3920 || - Ionomer sheet or film || Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

|| - Sheets of regenerated cellulose, polyamides or polyethylene || Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product ||

ex 3921 || Foils of plastic, metallised || Manufacture from highly transparent polyester foils with a thickness of less than 23 micron[21] || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

3922 to 3926 || Articles of plastics || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex Chapter 40 || Rubber and articles thereof; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 4001 || Laminated slabs of crepe rubber for shoes || Lamination of sheets of natural rubber ||

4005 || Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip || Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product ||

4012 || Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber || ||

|| - Retreaded pneumatic, solid or cushion tyres, of rubber || Retreading of used tyres ||

|| - Other || Manufacture from materials of any heading, except those of headings 4011 or 4012 ||

ex 4017 || Articles of hard rubber || Manufacture from hard rubber ||

ex Chapter 41 || Raw hides and skins (other than furskins) and leather; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 4102 || Raw skins of sheep or lambs, without wool on || Removal of wool from sheep or lamb skins ||

4104 to 4106 || Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared || Retanning of tanned leather or Manufacture in which all the materials used are classified within a heading other than that of the product ||

4107, 4112 and 4113 || Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114 || Retanning of tanned leather or Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 4114 || Patent leather and patent laminated leather; metallised leather || Manufacture from materials of headings 4104 to 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product ||

Chapter 42 || Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex Chapter 43 || Furskins and artificial fur; manufactures thereof; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 4302 || Tanned or dressed furskins, assembled: || ||

|| - Plates, crosses and similar forms || Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins ||

|| - Other || Manufacture from non-assembled, tanned or dressed furskins ||

4303 || Articles of apparel, clothing accessories and other articles of furskin || Manufacture from non-assembled tanned or dressed furskins of heading 4302 ||

ex Chapter 44 || Wood and articles of wood, wood charcoal; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 4403 || Wood roughly squared || Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down ||

ex 4407 || Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed || Planing, sanding or finger-jointing ||

ex 4408 || Sheets for veneering and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled, of a thickness not exceeding 6 mm, planed, sanded or finger-jointed || Splicing, planing, sanding or finger-jointing ||

ex 4409 || Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed: - Sanded or finger-jointed || Sanding or finger-jointing || ||

|| - Beadings and mouldings || Beading or moulding || ||

ex 4410 to ex 4413 || Beadings and mouldings, including moulded skirting and other moulded boards || Beading or moulding || ||

ex 4415 || Packing cases, boxes, crates, drums and similar packings, of wood; || Manufacture from boards not cut to size || ||

ex 4416 || Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood || Manufacture from riven staves, not further worked than sawn on the two principal surfaces || ||

ex 4418 || - Builders’ joinery and carpentry of wood || Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used || ||

|| - Beadings and mouldings || Beading or moulding || ||

ex 4421 || Match splints; wooden pegs or pins for footwear || Manufacture from wood of any heading, except drawn wood of heading 4409 || ||

ex Chapter 45 || Cork and articles of cork; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product || ||

4503 || Articles of natural cork || Manufacture from cork of heading 4501 || ||

Chapter 46 || Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork || Manufacture in which all the materials used are classified within a heading other than that of the product ||

Chapter 47 || Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex Chapter 48 || Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 4811 || Paper and paperboard, ruled, lined or squared only || Manufacture from paper-making materials of Chapter 47 ||

4816 || Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes || Manufacture from paper-making materials of Chapter 47 ||

4817 || Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex 4818 || Toilet paper || Manufacture from paper-making materials of Chapter 47 ||

ex 4819 || Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex 4820 || Letter pads || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex 4823 || Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape || Manufacture from paper-making materials of Chapter 47 ||

ex Chapter 49 || Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

4909 || Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings || Manufacture from materials of any heading, except those of headings 4909 or 4911 ||

4910 || Calendars of any kind, printed, including calendar blocks: || ||

|| Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

|| - Other || Manufacture from materials of any heading, except those of headings 4909 or 4911 ||

ex Chapter 50 || Silk; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 5003 || Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed || Carding or combing of silk waste ||

5004 to ex 5006 || Silk yarn and yarn spun from silk waste || Manufacture from[22]: - raw silk or silk waste, carded or combed or otherwise prepared for spinning; - other natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials ||

5007 || Woven fabrics of silk or of silk waste: || Manufacture from yarn[23] || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

|| || ||

|| || ||

|| || ||

|| || ||

ex Chapter 51 || Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

5106 to 5110 || Yarn of wool, of fine or coarse animal hair or of horsehair || Manufacture from[24]: - raw silk or silk waste, carded or combed or otherwise prepared for spinning; - natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials ||

5111 to 5113 || Woven fabrics of wool, of fine or coarse animal hair or of horsehair: || Manufacture from yarn[25] || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

|| || ||

|| || ||

|| || ||

|| || ||

ex Chapter 52 || Cotton; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

5204 to 5207 || Yarn and thread of cotton || Manufacture from[26]: - raw silk or silk waste, carded or combed or otherwise prepared for spinning; - natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials ||

5208 to 5212 || Woven fabrics of cotton: || Manufacture from yarn[27] || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

|| || ||

|| || ||

ex Chapter 53 || Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

5306 to 5308 || Yarn of other vegetable textile fibres; paper yarn || Manufacture from[28]: - raw silk or silk waste, carded or combed or otherwise prepared for spinning; - natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials ||

5309 to 5311 || Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: || Manufacture from yarn[29] || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

5401 to 5406 || Yarn, monofilament and thread of man-made filaments || Manufacture from[30]: - raw silk or silk waste, carded or combed or otherwise prepared for spinning; - natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials ||

5407 and 5408 || Woven fabrics of man-made filament yarn: || Manufacture from yarn[31] || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

|| || ||

5501 to 5507 || Man-made staple fibres || Manufacture from chemical materials or textile pulp ||

5508 to 5511 || Sewing thread of man-made staple fibres || Manufacture from[32]: - raw silk or silk waste, carded or combed or otherwise prepared for spinning; - natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials ||

5512 to 5516 || Woven fabrics of man-made staple fibres: || Manufacture from yarn[33] || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

ex Chapter 56 || Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: || Manufacture from[34]: - coir yarn; - natural fibres; - chemical materials or textile pulp; or - paper-making materials ||

5602 || Felt, whether or not impregnated, coated, covered or laminated: || ||

|| - Needleloom felt || Manufacture from[35]: - natural fibres; - chemical materials or textile pulp ||

|| || ||

|| - Other || Manufacture from[36]: - natural fibres; - artificial staple fibres; or - chemical materials or textile pulp ||

5604 || Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: || ||

|| - Rubber thread and cord, textile covered || Manufacture from rubber thread or cord, not textile covered ||

|| - Other || Manufacture from[37]: - natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials ||

5605 || Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal || Manufacture from[38]: - natural fibres; - man-made staple fibres, not carded or combed or otherwise processed for spinning; - chemical materials or textile pulp; or - paper-making materials ||

5606 || Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn || Manufacture from[39]: - natural fibres; - man-made staple fibres, not carded or combed or otherwise processed for spinning; - chemical materials or textile pulp; or - paper-making materials ||

Chapter 57 || Carpets and other textile floor coverings: || ||

|| - Of needleloom felt || Manufacture from[40]: - natural fibres; or - chemical materials or textile pulp However, jute fabric may be used as a backing ||

|| - Of other felt || Manufacture from[41]: - natural fibres, not carded or combed or otherwise processed for spinning; or - chemical materials or textile pulp ||

|| - Other || Manufacture from yarn[42]: However, jute fabric may be used as a backing ||

ex Chapter 58 || Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: || Manufacture from yarn[43] || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

|| || ||

5805 || Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made-up || Manufacture in which all the materials used are classified within a heading other than that of the product ||

5810 || Embroidery in the piece, in strips or in motifs || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

5901 || Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations || Manufacture from yarn ||

5902 || Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: || Manufacture from yarn ||

|| || ||

5903 || Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 || Manufacture from yarn || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product ||

5904 || Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape || Manufacture from yarn[44] || ||

5905 || Textile wall coverings: || Manufacture from yarn || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product ||

|| || || ||

5906 || Rubberised textile fabrics, other than those of heading 5902: || Manufacture from yarn || ||

|| || || ||

5907 || Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like || Manufacture from yarn || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product ||

5908 || Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: || || ||

|| - Incandescent gas mantles, impregnated || Manufacture from tubular knitted gas-mantle fabric || ||

|| - Other || Manufacture in which all the materials used are classified within a heading other than that of the product || ||

5909 to 5911 || Textile products and articles, for technical uses: - Polishing discs or rings other than of felt of heading 5911 - Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911 - Other || Manufacture from yarn or waste fabrics or rags of heading 6310 Manufacture from[45]: yarn Manufacture from[46]: yarn ||

|| || ||

Chapter 60 || Knitted or crocheted fabrics || Manufacture from yarn[47] ||

Chapter 61 || Articles of apparel and clothing accessories, knitted or crocheted: || ||

|| - Obtained by sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form || Manufacture from fabric ||

|| - Other || Manufacture from yarn[48] ||

ex Chapter 62 || Articles of apparel and clothing accessories, not knitted or crocheted; except for: || Manufacture from fabric ||

|| || ||

6213 and 6214 || Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: || ||

|| - Embroidered || Manufacture from yarn[49],[50] || Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product[51]

|| - Other || Manufacture from yarn[52],[53] || Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product

6217 || Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: || ||

|| - Embroidered || Manufacture from yarn[54] || Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product[55]

|| - Fire-resistant equipment of fabric covered with foil of aluminised polyester || Manufacture from yarn[56] || Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product[57]

|| - Interlinings for collars and cuffs, cut out || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| || ||

ex Chapter 63 || Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

6301 to 6304 || Blankets, travelling rugs, bed linen, etc.; curtains, etc.; other furnishing articles: || ||

|| - Of felt, of non-wovens || Manufacture from[58]: - natural fibres; or - chemical materials or textile pulp ||

|| - Other: || ||

|| -- Embroidered || Manufacture from yarn[59],[60] || Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product

|| -- Other || Manufacture from yarn[61],[62] ||

6305 || Sacks and bags, of a kind used for the packing of goods || Manufacture from yarn[63] ||

6306 || Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: || Manufacture from fabric ||

|| || ||

6307 || Other made-up articles, including dress patterns || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

6308 || Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in packings for retail sale || Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their total value does not exceed 25 % of the ex-works price of the set ||

ex Chapter 64 || Footwear, gaiters and the like; except for: || Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 ||

6406 || Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex Chapter 65 || Headgear and parts thereof; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

6505 || Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed || Manufacture from yarn or textile fibres[64] ||

ex Chapter 66 || Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

6601 || Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

Chapter 67 || Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex Chapter 68 || Articles of stone, plaster, cement, asbestos, mica or similar materials; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 6803 || Articles of slate or of agglomerated slate || Manufacture from worked slate ||

ex 6812 || Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate || Manufacture from materials of any heading ||

ex 6814 || Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials || Manufacture from worked mica (including agglomerated or reconstituted mica) ||

Chapter 69 || Ceramic products || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex Chapter 70 || Glass and glassware; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 7003 ex 7004 and ex 7005 || Glass with a non-reflecting layer || Manufacture from materials of heading 7001 ||

7006 || Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: || ||

|| - Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards[65] || Manufacture from materials of heading 7006 ||

|| - Other || Manufacture from materials of heading 7001 ||

7007 || Safety glass, consisting of toughened (tempered) or laminated glass || Manufacture from materials of heading 7001 ||

7008 || Multiple-walled insulating units of glass || Manufacture from materials of heading 7001 ||

7009 || Glass mirrors, whether or not framed, including rear-view mirrors || Manufacture from materials of heading 7001 ||

7010 || Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass || Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product ||

7013 || Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) || Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product or Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product ||

ex 7019 || Articles (other than yarn) of glass fibres || Manufacture from: - uncoloured slivers, rovings, yarn or chopped strands, or - glass wool ||

ex Chapter 71 || Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 7101 || Natural or cultured pearls, graded and temporarily strung for convenience of transport || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex 7102, ex 7103 and ex 7104 || Worked precious or semi-precious stones (natural, synthetic or reconstructed) || Manufacture from unworked precious or semi-precious stones ||

7106, 7108 and 7110 || Precious metals: || ||

|| - Unwrought || Manufacture from materials not classified within heading 7106, 7108 or 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals ||

|| - Semi-manufactured or in powder form || Manufacture from unwrought precious metals ||

ex 7107, ex 7109 and ex 7111 || Metals clad with precious metals, semi-manufactured || Manufacture from metals clad with precious metals, unwrought ||

7116 || Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

7117 || Imitation jewellery || Manufacture in which all the materials used are classified within a heading other than that of the product or ||

|| || Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex Chapter 72 || Iron and steel; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

7207 || Semi-finished products of iron or non-alloy steel || Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205 ||

7208 to 7216 || Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel || Manufacture from ingots or other primary forms of heading 7206 ||

7217 || Wire of iron or non-alloy steel || Manufacture from semi-finished materials of heading 7207 ||

ex 7218, 7219 to 7222 || Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel || Manufacture from ingots or other primary forms of heading 7218 ||

7223 || Wire of stainless steel || Manufacture from semi-finished materials of heading 7218 ||

ex 7224, 7225 to 7228 || Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel || Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224 ||

7229 || Wire of other alloy steel || Manufacture from semi-finished materials of heading 7224 ||

ex Chapter 73 || Articles of iron or steel; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 7301 || Sheet piling || Manufacture from materials of heading 7206 ||

7302 || Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails || Manufacture from materials of heading 7206 ||

7304, 7305 and 7306 || Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel || Manufacture from materials of heading 7206, 7207, 7218 or 7224 ||

ex 7307 || Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts || Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product ||

7308 || Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel || Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading 7301 may not be used ||

ex 7315 || Skid chains || Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product ||

ex Chapter 74 || Copper and articles thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

7401 || Copper mattes; cement copper (precipitated copper) || Manufacture in which all the materials used are classified within a heading other than that of the product ||

7402 || Unrefined copper; copper anodes for electrolytic refining || Manufacture in which all the materials used are classified within a heading other than that of the product ||

7403 || Refined copper and copper alloys, unwrought: || ||

|| - Refined copper || Manufacture in which all the materials used are classified within a heading other than that of the product ||

|| - Copper alloys and refined copper containing other elements, unwrought || Manufacture from refined copper, unwrought, or waste and scrap of copper ||

7404 || Copper waste and scrap || Manufacture in which all the materials used are classified within a heading other than that of the product ||

7405 || Master alloys of copper || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex Chapter 75 || Nickel and articles thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

7501 to 7503 || Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex Chapter 76 || Aluminium and articles thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

7601 || Unwrought aluminium || Manufacture in which: - all the materials used are classified within a heading other than that of the product; and - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

|| || or Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium ||

7602 || Aluminium waste and scrap || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 7616 || Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium || Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

Chapter 77 || Reserved for possible future use in the HS || ||

ex Chapter 78 || Lead and articles thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

7801 || Unwrought lead || ||

|| - Refined lead || Manufacture from ‘bullion’ or ‘work’ lead ||

|| - Other || Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 7802 may not be used ||

7802 || Lead waste and scrap || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex Chapter 79 || Zinc and articles thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

7901 || Unwrought zinc || Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 7902 may not be used ||

7902 || Zinc waste and scrap || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex Chapter 80 || Tin and articles thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

8001 || Unwrought tin || Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 8002 may not be used ||

8002 and 8007 || Tin waste and scrap; other articles of tin || Manufacture in which all the materials used are classified within a heading other than that of the product ||

Chapter 81 || Other base metals; cermets; articles thereof: || ||

|| - Other base metals, wrought; articles thereof || Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product ||

|| - Other || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex Chapter 82 || Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

8206 || Tools of two or more of headings 8202 to 8205, put up in sets for retail sale || Manufacture in which all the materials used are classified within a heading other than headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set ||

8207 || Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8208 || Knives and cutting blades, for machines or for mechanical appliances || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

ex 8211 || Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208 || Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used ||

8214 || Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) || Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used ||

8215 || Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware || Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used ||

ex Chapter 83 || Miscellaneous articles of base metal; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 8302 || Other mountings, fittings and similar articles suitable for buildings, and automatic door closers || Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8302 may be used, provided that their value does not exceed 20 % of the ex-works price of the product ||

ex 8306 || Statuettes and other ornaments, of base metal || Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8306 may be used, provided that their value does not exceed 30 % of the ex-works price of the product ||

ex Chapter 84 || Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8401 || Nuclear fuel elements || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the finished product ||

8402 || Steam or other vapour-generating boilers (other than central-heating hot-water boilers capable also of producing low-pressure steam); super-heated water boilers || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8403 and ex 8404 || Central-heating boilers other than those of heading 8402 and auxiliary plant for central-heating boilers || Manufacture in which all the materials used are classified within a heading other than heading 8403 or 8404 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8406 || Steam turbines and other vapour turbines || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8407 || Spark-ignition reciprocating or rotary internal combustion piston engines || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8408 || Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8409 || Parts suitable for use solely or principally with the engines of heading 8407 or 8408 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8411 || Turbojets, turbopropellers and other gas turbines || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8412 || Other engines and motors || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

ex 8413 || Rotary positive displacement pumps || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 8414 || Industrial fans, blowers and the like || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8415 || Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8418 || Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 8419 || Machines for wood, paper-pulp, paper and paperboard industries || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8420 || Calendering or other rolling machines, other than for metals or glass, and cylinders therefor || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8423 || Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8425 to 8428 || Lifting, handling, loading or unloading machinery || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and - where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8429 || Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers: || ||

|| - Road rollers || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| - Other || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8430 || Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8431 || Parts suitable for use solely or principally with road rollers || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8439 || Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8441 || Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8443 || Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8444 to 8447 || Machines of these headings for use in the textile industry || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

ex 8448 || Auxiliary machinery for use with machines of headings 8444 and 8445 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8452 || Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing-machine needles: || ||

|| - Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and - where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and - the thread tension, crochet and zigzag mechanisms used are originating ||

|| - Other || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

ex 8456, 8457 to 8465 and ex 8466 || Machine-tools and machines and their parts and accessories of headings 8456 to 8466; except for: || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| - Water-jet cutting machines - Parts and accessories for water-jet cutting machines || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8469 to 8472 || Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8480 || Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

8482 || Ball or roller bearings || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8484 || Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals. || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

ex 8486 || - Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| - Machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| - Machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working glass and parts and accessories thereof || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| || ||

|| - Marking-out instruments which are pattern-generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| - Moulds, injection or compression types || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

|| - Lifting, handling, loading or unloading machinery || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8487 || Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| || ||

ex Chapter 85 || Electrical machinery and equipment and parts thereof; sound recorders and reproducers; television image and sound recorders and reproducers, and parts and accessories of such articles; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8501 || Electric motors and generators (excluding generating sets) || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8503 are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8502 || Electric generating sets and rotary converters || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within heading 8501 or 8503, taken together, are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8504 || Power supply units for automatic data-processing machines || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

ex 8517 || Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 8518 || Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8519 || Sound recording or reproducing apparatus || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8521 || Video recording or reproducing apparatus || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8522 || Parts and accessories suitable for use solely or principally with the apparatus of heading 8519 or 8521 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8523 || Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: || ||

|| - Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

||  - Recorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37 || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8523 are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

|| - Matrices and masters for the production of discs, but excluding products of Chapter 37 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| - Proximity cards and ‘smart cards’ with two or more electronic integrated circuits || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

|| || ||

|| - ‘Smart cards’ with one electronic integrated circuit || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8525 || Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; digital cameras and video camera recorders || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8526 || Radar apparatus, radio navigational aid apparatus and radio remote control apparatus || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8527 || Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8528 || Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus || ||

|| - Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| - Other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8529 || Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: || ||

|| - Suitable for use solely or principally with video recording or reproducing apparatus || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| - Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

|| - Other || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

|| || ||

8535 || Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1 000 V || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8538 are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8536 || Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage not exceeding 1 000 V; connectors for optical fibres, optical fibre bundles or cables: || ||

|| - Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000 V || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8538 are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

|| - Connectors for optical fibres, optical fibre bundles or cables || ||

|| -- Of plastics || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

|| -- Of ceramics || Manufacture in which all the materials used are classified within a heading other than that of the product ||

|| -- Of copper || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

8537 || Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8538 are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8541 || Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8542 || Electronic integrated circuits: || ||

|| - Monolithic integrated circuits || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

|| - Multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| - Other || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8544 || Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8545 || Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8546 || Electrical insulators of any material || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8547 || Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8548 || Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter: || ||

|| - Electronic microassemblies || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

|| - Other || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

ex Chapter 86 || Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for: || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8608 || Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex Chapter 87 || Vehicles other than railway or tramway rolling stock, and parts and accessories thereof; except for: || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

8709 || Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8710 || Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8711 || Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars: || ||

|| - with reciprocating internal combustion piston engine of a cylinder capacity: || ||

|| -- Not exceeding 50 cc || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product

|| -- Exceeding 50 cc || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

|| - Other || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8712 || Bicycles without ball bearings || Manufacture from materials of any heading, except those of heading 8714 || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8715 || Baby carriages and parts thereof || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8716 || Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex Chapter 88 || Aircraft, spacecraft, and parts thereof; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 8804 || Rotochutes || Manufacture from materials of any heading, including other materials of heading 8804 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8805 || Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles || Manufacture in which all the materials used are classified within a heading other than that of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

Chapter 89 || Ships, boats and floating structures || Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 90 || Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9001 || Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9002 || Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9004 || Spectacles, goggles and the like, corrective, protective or other || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

ex 9005 || Binoculars, monoculars, other optical telescopes, and mountings therefor || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 9006 || Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9007 || Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9011 || Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 9014 || Other navigational instruments and appliances || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9015 || Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9016 || Balances of a sensitivity of 5 cg or better, with or without weights || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9017 || Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9018 || Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments: || ||

|| - Dentists’ chairs incorporating dental appliances || Manufacture from materials of any heading, including other materials of heading 9018 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

|| - Other || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

9019 || Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

9020 || Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

9024 || Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9025 || Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9026 || Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9027 || Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9028 || Gas, liquid or electricity supply or production meters, including calibrating meters therefor: || ||

|| - Parts and accessories || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| - Other || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9029 || Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9030 || Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9031 || Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9032 || Automatic regulating or controlling instruments and apparatus || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9033 || Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

ex Chapter 91 || Clocks and watches and parts thereof; except for: || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

9105 || Other clocks || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9109 || Clock movements, complete and assembled || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9110 || Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 9114 are only used up to a value of 10 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9111 || Watch cases and parts thereof || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9112 || Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9113 || Watch straps, watch bands and watch bracelets, and parts thereof: || ||

|| - of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

|| - Other || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

Chapter 92 || Musical instruments; parts and accessories of such articles || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||

Chapter 93 || Arms and ammunition; parts and accessories thereof || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex Chapter 94 || Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 9401 and ex 9403 || Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m² or less || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that: || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

|| || - the value of the cloth does not exceed 25 % of the ex-works price of the product; and - all the other materials used are originating and are classified in a heading other than heading 9401 or 9403 ||

9405 || Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

9406 || Prefabricated buildings || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex Chapter 95 || Toys, games and sports requisites; parts and accessories thereof; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 9503 || Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex 9506 || Golf clubs and parts thereof || Manufacture in which all the materials used are classified within a heading other than that of the product. However, roughly shaped blocks for making golf-club heads may be used ||

ex Chapter 96 || Miscellaneous manufactured articles; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ex 9601 and ex 9602 || Articles of animal, vegetable or mineral carving materials || Manufacture from ‘worked’ carving materials of these headings ||

ex 9603 || Brooms and brushes, (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised; paint pads and rollers; squeegees (other than roller squeegees) || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

9605 || Travel sets for personal toilet, sewing or shoe or clothes cleaning || Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their total value does not exceed 15 % of the ex-works price of the set ||

9606 || Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

9608 || Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 || Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib-points classified within the same heading may be used ||

9612 || Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||

ex 9613 || Lighters with piezo-igniter || Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product ||

ex 9614 || Pipes and pipe bowls || Manufacture from roughly-shaped blocks ||

Chapter 97 || Works of art, collectors’ pieces and antiques || Manufacture in which all the materials used are classified within a heading other than that of the product ||

ANNEX II(a)

Derogations from the list of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status

The products included in the list may not all be covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.

Common provisions

1.           For the products described in the table below, the following rules may also apply instead of the rules set out in Annex II.

2.           The proof of origin issued or made out in accordance with this Annex shall include the following statement in English, French or Portuguese:

‘Derogation – Annex II(a) of Protocol … - Materials of HS heading … originating from … used.’

‘Dérogation - Annexe II (a) du protocole… - Matières de la position du SH n° … originaires de … utilisées.’

‘Derrogação - Anexo II (a) do Protocolo... - Materiais da posição ... do SH originários de ... usados’.

This statement shall be contained in box 7 of the EUR.1 movement certificate referred to in Article 18 of the Protocol, or shall be added to the invoice declaration referred to in Article 22 of the Protocol.

3.           The West African States and the Member States of the European Union shall, each for their own part, take the measures necessary in order to implement this Annex.

HS heading || Description of product || Specific derogation concerning the working or processing carried out on non-originating materials which confers originating status

Chapter 2 || Meat and edible meat offal || All the meat and edible meat offal is wholly obtained

Chapter 4 || Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included || Manufacture in which: - all the materials of Chapter 4 used are wholly obtained - the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product

Chapter 6 || Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage || Manufacture in which all the materials of Chapter 6 used are wholly obtained or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

0812 to 0814 || Fruit and nuts, provisionally preserved; fruit, dried, other than that of headings 0801 to 0806; peel of citrus fruits or melons || Manufacture in which the content of materials of Chapter 8 used does not exceed 30 %, by weight, of the final product

Chapter 9 || Coffee, tea, maté and spices || Manufacture from materials of any heading

1101 to 1104 || Products of the milling industry || Manufacture from materials of Chapter 10, except rice of heading 1006

 1105 to 1109 || Flour, meal, powder, flakes of potatoes, etc.; starches; inulin; wheat gluten || Manufacture in which the content of non-originating materials does not exceed 20 %, by weight or Manufacture from materials of Chapter 10, except materials of heading 1006, in which the materials of heading 0710 and sub-heading 0710.10 are wholly obtained

Chapter 12 || Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder || Manufacture from materials of any heading, except that of the product

1301 || Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) || Manufacture from materials of any heading

1302 || Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: - Mucilages and thickeners, modified, derived from vegetable products || Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

1506 || Other animal fats and oils and their fractions, whether or not refined, but not chemically modified || Manufacture from materials of any heading, except that of the product

ex 1507 to ex 1515 || Vegetable oils and their fractions: - Soya, groundnut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption, except olive oils of headings 1509 and 1510 || Manufacture from materials of any subheading, except that of the product

1516 || Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared || Manufacture from materials classified in a heading other than that of the product

Chapter 18 || Cocoa and cocoa preparations ||  Manufacture: - from materials of any heading, except that of the product - in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product

1901 || Food preparations of flour, groats, meal, starch or malt extract, containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included || Manufacture: - from materials of any heading, except that of the product - in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product

1902 || Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared || Manufacture in which: - the content of materials of Chapter 11 used does not exceed 20 %, by weight - the weight of materials of Chapters 2 and 3 used does not exceed 20 %, by weight, of the final product

1903 || Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms: - with a content of materials of heading 1108.13 (potato starch) not more than 30 % by weight || Manufacture from materials of any heading, except that of the product

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 or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included || Manufacture: - from materials of any heading, except heading 1806 - in which the content of materials of Chapter 11 used does not exceed 20 %, by weight - in which the content of materials of Chapter 17 used does not exceed 40 %, by weight of the final product

1905 || Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products || Manufacture in which the content of materials of Chapter 11 used does not exceed 20 % by weight

ex Chapter 20 || Preparations of vegetables, fruit, nuts or other parts of plants: From materials other than those of headings 2002, 2003 || Manufacture: - from materials of any heading, except that of the product - in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product or Manufacture: - in which the value of all the materials used does not exceed 70 % of the ex-works price of the product - in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product

Chapter 21 || Miscellaneous edible preparations: || Manufacture: - from materials of any heading, except that of the product - in which the content of materials of Chapters 4 and 17 used does not exceed 40 %, by weight, of the final product or Manufacture: in which the value of all the materials used does not exceed 70 % of the ex-works price of the product - in which the content of materials of Chapters 4 and 17 used does not exceed 40 %, by weight, of the final product

Chapter 23 || Residues and waste from the food industries; prepared animal fodder: || Manufacture: - from materials of any heading, except that of the product - in which the content of maize or materials of Chapters 2, 4 and 17 used does not exceed 40 %, by weight, of the final product or Manufacture: - in which the value of all the materials used does not exceed 70 % of the ex-works price of the product - in which the content of maize or materials of Chapters 2, 4 and 17 used does not exceed 40 %, by weight, of the final product

Chapter 32 || Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

Chapter 33 || Essential oils and resinoids; perfumery, cosmetic or toilet preparations || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

ex Chapter 34 || Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

ex 3404 || Artificial waxes and prepared waxes: – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax || Manufacture from materials of any heading

Chapter 35 || Albuminoidal substances; modified starches; glues; enzymes || Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

Chapter 36 || Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations || Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

Chapter 37 || Photographic or cinematographic goods || Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

Chapter 38 || Miscellaneous chemical products || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

ex 3922 to 3926 || Articles of plastics || Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 41 || Raw hides and skins (other than fur skins) and leather || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

4101 to 4103 || Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to Chapter 41 || Manufacture from materials of any heading

4104 to 4106 || Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared || Retanning of tanned leather

Chapter 42 || Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

Chapter 46 || Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

Chapter 48            || Paper and paperboard; articles of paper pulp, of paper or of paperboard || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

ex 6117 || Other made-up clothing accessories; knitted or crocheted parts of garments or of clothing accessories || Spinning of natural and/or man-made staple fibres, or extrusion of man-made filament yarn, accompanied by knitting (knitted-to-shape products) or Dyeing of yarn of natural fibres accompanied by knitting (knitted-to-shape products)

6213 and 6214 || Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: - Embroidered - Other || Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product[66] or Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product Weaving accompanied by making-up (including cutting) or Making-up preceded by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

6307 || Other made-up articles, including dress patterns || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

6308 || Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in packings for retail sale || Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, the value of any non-originating articles must not exceed 35 % of the ex-works price of the set

ex Chapter 64 || Footwear, gaiters and the like || Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components

Chapter 69 || Ceramic products || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 71 || Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, except for: || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

7106, 7108 and 7110 || Precious metals: - Unwrought - Semi-manufactured or in powder form || Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Fusion and/or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals Manufacture from unwrought precious metals

7115 || Other articles of precious metal or of metal clad with precious metal || Manufacture from materials of any heading, except that of the product

Chapter 83 || Miscellaneous articles of base metal || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 8302 || Other mountings, fittings and similar articles suitable for buildings, and automatic door closers || Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8302 may be used, provided their value does not exceed 30 % of the ex-works price of the product

ex 8306 || Statuettes and other ornaments, of base metal || Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8306 may be used, provided their value does not exceed 40 % of the ex-works price of the product

Chapter 84 || Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 85 || Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 87 || Vehicles other than railway or tramway rolling stock, and parts and accessories thereof || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 94 || Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings; || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

ANNEX III

Form for movement certificate

1.           EUR.1 movement certificates shall be made out on the form, a specimen of which appears in this Annex. This form shall be printed in one or more of the languages in which the Agreement is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State. If the forms are handwritten, they shall be completed in ink in block letters.

2.           Each certificate shall measure 210 x 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 60 g/m². It shall have a printed green guilloche pattern background, making any falsification by mechanical or chemical means apparent to the eye.

3.           The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case, each certificate shall include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

MOVEMENT CERTIFICATE

1.     Exporter (Name, full address, country) ||    EUR.1      No A    000.000

|| See notes overleaf before completing this form.

|| 2.     Certificate used in preferential trade between        

3.     Consignee (Name, full address, country) (Optional) ||                                                and           (Insert appropriate countries, groups of countries or territories)

|| 4.     Country, group of countries or territory in which the products are considered as originating || 5.     Country, group of countries or territory of destination

6.     Transport details (Optional) || 7.     Remarks

8.     Item number; Marks and numbers; Number and kind of packages (1); Description of goods || 9.  Gross mass (kg) or other measure (litres, m³, etc.) || 10.  Invoices    (Optional)

11.  CUSTOMS ENDORSEMENT    Declaration certified    Export document (2)        Form.................................................. No..................         Customs office.........................................................    Issuing country or territory         .          Date..........................................................................         .                                     (Signature) ||                       Stamp || 12.   DECLARATION BY THE EXPORTER    I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.         Place and date................................................         .                                (Signature)

(¹) If goods are not packed, indicate number of items or state ‘in bulk’ as appropriate.

(²) Complete only where the regulations of the exporting country or territory require.

13.   Request for verification, to: || 14.   Result of verification

|| Verification carried out shows that this certificate (*)    was issued by the customs office indicated and that the information contained therein is accurate.         does not meet the requirements as to authenticity and accuracy (see remarks appended).

Verification of the authenticity and accuracy of this certificate is requested ...........................................................................................................                                          (Place and date)                                                            Stamp .......................... .......................... (Signature) || ...........................................................................................................                                          (Place and date)                                                            Stamp .......................... .......................... (Signature) ________________________ (*) Insert X in the appropriate box.

NOTES

1.           Certificate must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the Customs authorities of the issuing country or territory.

2.           No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.

3.           Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

                                                                     APPLICATION FOR A MOVEMENT CERTIFICATE

1.     Exporter (Name, full address, country) ||    EUR.1      No A    000.000

|| See notes overleaf before completing this form.

|| 2.     Application for a certificate to be used in preferential trade between        

3.     Consignee (Name, full address, country) (Optional) ||                                                and           (Insert appropriate countries, groups of countries or territories)

|| 4.     Country, group of countries or territory in which the products are considered as originating || 5.     Country, group of countries or territory of destination

6.     Transport details (Optional) || 7.     Remarks

8.     Item number; Marks and numbers; Number and kind of packages (*); Description of goods || 9.  Gross mass (kg) or other measure (litres, m³, etc.) || 10.  Invoices    (Optional)

(¹) If goods are not packed, indicate number of items or state ‘in bulk’ as appropriate.

DECLARATION BY THE EXPORTER

I, the undersigned, exporter of the goods described overleaf,

DECLARE || that the goods meet the conditions required for the issue of the attached certificate;

SPECIFY || as follows the circumstances which have enabled these goods to meet the above conditions:

|| …………………………………………………………...………

|| …………………………………………………………...………

|| ……………………………………………………………….…..

|| …………………………………………………………………...

SUBMIT || the following supporting documents([67]):

|| ………………………………………………………………...…

|| ……………………………………………………………...……

|| …………………………………………………………………...

|| …………………………………………………………………...

UNDERTAKE || to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;

REQUEST || the issue of the attached certificate for these goods.

||

|| …………………………………………………………………... (Place and date).

|| …………………………………………………………………... (Signature)

ANNEX IV

Invoice declaration

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение № … ([68])) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход ([69]).

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera n° .. …(1).) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial . …(2).

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v …(2).

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ...(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ...(2).

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ...(2) Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ...(1)) deklareerib, et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ΄αριθ. ...(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ...(2).

English version

The exporter of the products covered by this document (customs authorisation ...(1)) declares that, except where otherwise clearly indicated, these products are of ...(2) preferential origin.

French version

L'exportateur des produits couverts par le présent document (autorisation douanière n° ...(1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (2)).

Croatian version

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ... (1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi ... (2) preferencijalnog podrijetla.

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n …(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale …(2)

Latvian version

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(2).

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (muitinès liudijimo Nr …(1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinès kilmés prekés.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak.

Maltese version

L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. …(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali …(2).

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ...(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (2).

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie.

Portuguese version

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n°. ...(1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ...(2).

Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. …(1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenţială …(2).

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2).

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2).

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...(1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).

|| …………………………………………………[70] (Place and date)

|| ………………………………………………….[71] (Signature of the exporter; in addition, the name of the person signing the declaration has to be indicated in clear script)

ANNEX V A

Supplier’s declaration for products having preferential origin status

I, the undersigned, declare that the goods listed on this document ........................... (1)

originate in ............................. (2) and satisfy the rules of origin governing preferential trade between the West African States and the European Union.

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

...................................................................(3)

..........................................................................................(4)

................................................(5)

Note

The above-mentioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration. The footnotes do not have to be reproduced.

(1)            - If only some of the goods listed on the invoice are concerned, they should be clearly indicated or marked and this marking entered on the declaration as follows: ‘. . . . . . . . . . listed on this invoice and marked . . . . . . . . . . were produced . . . . . . . . . .’.

- If a document other than an invoice or an annex to the invoice is used (see Article 28(5) of the Protocol), the name of the document concerned should be mentioned instead of the word ‘invoice’.

(2)                The European Union, a Member State of the European Union, a West African State, an OCT or another ACP State that has at least provisionally applied an EPA. Where a West African State, OCT or another ACP State that has at least provisionally applied an EPA is given, a reference must also be made to the European Union customs office holding any EUR.1 or EUR.2 certificate(s) concerned, giving the number of the certificate(s) concerned and, if possible, the relevant customs entry number involved.

(3)                Place and date.

(4)                Name and function in company.

(5)                Signature.

ANNEX V B

Supplier’s declaration for products not having preferential original status

I, the undersigned, declare that the goods listed on this document ................................................ (1) originate in ................................................. (2) and incorporate the following components or materials which do not have a West African State, other ACP State that has at least provisionally applied an EPA, OCT or European Union origin for preferential trade:

………………..................................................................(3) || .......................................................(4)

....................................................(5) ||

…..........................................................................................................................................................

…………………………………………….............................................................................................(6)

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

..............................................................................(7) || ..........................................................................(8)

..............................................................................(9)

Note

The above-mentioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration. The footnotes do not have to be reproduced.

(1)               - If only some of the goods listed on the invoice are concerned, they should be clearly indicated or marked and this marking entered on the declaration as follows: ‘. . . . . . . . . . listed on this invoice and marked . . . . . . . . . . were produced . . . . . . . . . .’.

- If a document other than an invoice or an annex to the invoice is used (see Article 28(5) of the Protocol), the name of the document concerned should be mentioned instead of the word ‘invoice’.

(2)                The European Union, a Member State of the European Union, a West African State, an OCT or another ACP State that has at least provisionally applied an EPA.

(3)                        The product description must be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined.

(4)                        Customs values should be given only if required.

(5)                        The country of origin should be given only if required. The origin to be given must be a preferential origin, all other origins should be given as ‘third country’.

(6)                        Add the following: ‘and have undergone the following processing in [the European Union] [European Union Member State] [West African State] [OCT] [other ACP State that has at least provisionally applied an EPA]..............................’, along with a description of the processing carried out if this information is required.

(7)                Place and date.

(8)                Name and function in company.

(9)                Signature.

ANNEX VI

Information certificate

1.           The information certificate form given in this Annex shall be used and printed in one or more of the official languages in which the Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink in block letters. They shall bear a serial number, whether or not printed, by which they can be identified.

2.           The information certificate shall measure 210 x 297 mm (A4 format); a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not contain mechanical pulp and weigh not less than 65 g/m².

3.           The national administrations may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each certificate shall include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.

1. || Supplier(1) || || INFORMATION CERTIFICATE

|| || || to facilitate the issue of a

|| || || MOVEMENT CERTIFICATE

|| || || for preferential trade between

2. || Consignee(1) || || THE EUROPEAN UNION and West African State ||

3. || Processor(1) || || 4. State in which the working or processing has been carried out

6. || Customs office of importation(1) || 5. For official use

7. || Import document (2) || ||

|| Form: ........................................ || No: ............................................... ||

Series: ......................................................................................................... ||

|| Date: || || || || || ||

|| || GOODS SENT TO THE STATE OF DESTINATION

8. || Marks, numbers, quantity || 9. Harmonised Commodity Description and Coding System || 10. Quantity(3)

|| and kind of package || heading/subheading number (HS code) ||

|| || || 11. Value(4)

|| || IMPORTED GOODS USED

12. || Harmonised Commodity Description and Coding System || 13. Country of origin || 14. Quantity(3) || 15. Value(2)(5)

99 || heading/subheading number (HS code) || || ||

16. || Nature of the working or processing carried out

17. || Remarks ||

18. CUSTOMS ENDORSEMENT || 19. DECLARATION BY SUPPLIER

|| Declaration certified: || || I, the undersigned, declare that the information

|| || || on this certificate is accurate.

|| Document: ……………………... || ||

|| Form: .................................No: ............. || || Place: ................... Date: || || || ||

|| Customs office: ...................... || ...................................... ||

|| Date: || || || || || ||

|| || ||

|| Official stamp || ||

|| ---------------------------------------. (Signature) || . || ................ ..................... ........................................... .................... (Signature)

(1)(2)(3)(4)(5) See footnotes overleaf

REQUEST FOR VERIFICATION || RESULT OF VERIFICATION

The undersigned customs official requests verification of the authenticity and accuracy of this information certificate. || Verification carried out by the undersigned customs official shows that this information certificate:

||

|| (a) was issued by the customs office indicated and that the information contained therein is accurate(*).

||

||

|| (b) does not meet the requirements as to authenticity and accuracy (see notes appended)(*).

||

||

||

Place: ......................................................... Date: .................................................. || Place: ......................................................... Date: ..................................................

||

||

Official stamp || Official stamp

-------------------------------------------------------------------------- || -----------------------------------------------------------------------------

(Official’s signature) || (Official’s signature)

||

||

|| (*) Delete where not applicable.

CROSS REFERENCES

1.                Name of individual or business and full address.

2.                Optional information.

3.                Kg, hl, m³ or other measure.

4.                Packaging is considered as forming a whole with the goods contained therein. However, this provision does not apply to packaging which is not of the normal type for the article packed, and which has a lasting utility value of its own, apart from its function as packaging.

5.                The value must be indicated in accordance with the provisions on rules of origin.

ANNEX VII Form for application for a derogation

1. Commercial description of the finished product 1.1. Customs classification (HS code) || 2. Anticipated annual quantity of exports to the European Union (weight, number of pieces, metres or other unit)

3. Commercial description of third country materials Customs classification (HS code) || 4. Anticipated annual quantity of third country materials to be used

5. Value of third country materials || 6. Ex-works value of finished product

7. Origin of third country materials || 8. Reasons why the rule of origin for the finished product cannot be satisfied

9. Commercial description of materials originating in countries or territories referred to in Article 7 || 10. Anticipated annual quantity of materials originating in countries or territories referred to in Article 7 to be used

11. Value of materials originating in countries or territories referred to in Article 7 || 12. Working or processing carried out in countries or territories referred to in Article 7 without obtaining origin

13. Duration requested for derogation from .................. to ........................ || 14. Detailed description of working and processing in the West African States

15. Capital structure of the firm(s) concerned || 16. Amount of investments made/planned

17. Staff employed/expected || 18. Value added by the working or processing in the West African States: 18.1. Labour: 18.2. Overheads 18.3. Other:

19. Other possible sources of supply for materials || 20. Other possible sources of supply for materials

21. Remarks ||

NOTES

1.           If the boxes in the form are too small for the relevant information, you may attach additional pages to the form. In this case, you should indicate ‘see annex’ in the box concerned.

2.           If possible, samples or other illustrative material (pictures, designs, catalogues, etc.) of the final product and of the materials should accompany the form.

3.           You must complete a form for each product covered by the request.

Boxes 3, 4, 5, 7: ‘third country’ means any country which is not referred to in Article 7.

Box 12:         If third country materials have been worked or processed in the countries or territories referred to in Article 7 without obtaining origin before being further processed in the West African States requesting the derogation, you should indicate the working or processing carried out in the countries or territories referred to in Article 7.

Box 13:         The dates to be indicated are the initial and final one for the period in which EUR.1 certificates may be issued under the derogation.

Box 18:         Indicate either the percentage of added value in respect of the ex-works price of the product or the monetary amount of the added value per unit of product.

Box 19:         If alternative sources of material exist, indicate here what they are and, if possible, the reasons of cost or other reasons why they are not used.

Box 20:         Indicate possible further investments or suppliers’ differentiation which make the derogation necessary for only a limited period of time.

ANNEX VIII

Overseas countries and territories

For the purposes of this Protocol ‘overseas countries and territories’ means the countries and territories referred to in Annex II to the Treaty on the Functioning of the European Union listed below:

(This list is without prejudice to the status of these countries and territories, or future changes in their status.)

1.           Overseas countries and territories that have special relations with the Kingdom of Denmark:

– Greenland.

Overseas countries and territories that have special relations with the French Republic:

– New Caledonia and Dependencies,

– French Polynesia,

– Saint Pierre and Miquelon,

– Saint Barthélemy,

– French Southern and Antarctic Territories,

– Wallis and Futuna.

2.           Overseas countries and territories that have special relations with the Kingdom of the Netherlands:

– Aruba,

– Bonaire,

– Curaçao,

– Saba,

– Sint Eustatius,

– Sint Maarten.

3.           Overseas countries and territories that have special relations with the United Kingdom of Great Britain and Northern Ireland:

– Anguilla,

– Bermuda,

– Cayman Islands,

– Falkland Islands,

– South Georgia and the South Sandwich Islands,

– Montserrat,

– Pitcairn,

– Saint Helena and Dependencies,

– British Antarctic Territory,

– British Indian Ocean Territory,

– Turks and Caicos Islands,

– British Virgin Islands.

ANNEX IX

Products referred to in Article 7(4)

CN Code || Description

||

1701 || Cane or beet sugar and chemically pure sucrose, in solid form.

1702 || Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.

1704 90 99 || Sugar confectionery (including white chocolate), not containing cocoa - Other: -- Other: --- Other: ---- Other: ----- Other:

1806 10 30 || Chocolate and other food preparations containing cocoa - cocoa powder, containing added sugar or other sweetening matter -- containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

1806 10 90 || Chocolate and other food preparations containing cocoa: - Cocoa powder, containing added sugar or other sweetening matter: -- containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

1806 20 95 || Chocolate and other food preparations containing cocoa: - 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: -- Other: --- Other:

1901 90 99 || Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: - Other: -- Other: --- Other:

2101 12 98 || 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: --Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: --- Other

2101 20 98 || 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 tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté: -- Preparations: --- Other

2106 90 59 || Food preparations not elsewhere specified or included: - Other -- Flavoured or coloured sugar syrups: --- Other ---- Other

2106 90 98 || Food preparations not elsewhere specified or included: - Other -- Other --- Other

3302 10 29 || Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw material in industry;  other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: - of a kind used in the food or drinks industries: -- of a kind used in the drinks industries: --- Preparations containing all flavouring agents characterising a beverage: ---- Other ----- Other

JOINT DECLARATION

concerning the Principality of Andorra

1.           Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by the West African States as originating in the European Union within the meaning of this Agreement.

2.           The Protocol defining the concept of ‘originating products’ and methods of administrative cooperation shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products.

________

JOINT DECLARATION

concerning the Republic of San Marino

1.           Products originating in the Republic of San Marino shall be accepted by the West African States as originating in the European Union within the meaning of this Agreement.

2.           The Protocol defining the concept of ‘originating products’ and methods of administrative cooperation shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products.

[1]               This example is given for the purpose of explanation only. It is not legally binding.

[2]               See additional explanatory Note 5(b) to Chapter 27 of the Combined Nomenclature.

[3]               See additional explanatory Note 5(b) to Chapter 27 of the Combined Nomenclature.

[4]               For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.

[5]               For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.

[6]               For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.

[7]               For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.

[8]               For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.

[9]               For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.

[10]             For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.

[11]             For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.

[12]             For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.

[13]             Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.

[14]             A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.

[15]             For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.

[16]             In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

[17]             In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

[18]             In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

[19]             In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

[20]             In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

[21]             The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.

[22]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[23]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[24]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[25]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[26]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[27]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[28]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[29]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[30]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[31]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[32]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[33]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[34]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[35]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[36]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[37]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[38]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[39]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[40]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[41]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[42]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[43]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[44]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[45]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[46]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[47]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[48]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[49]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[50]             See Introductory Note 6.

[51]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[52]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[53]             See Introductory Note 6.

[54]             See Introductory Note 6.

[55]             See Introductory Note 6.

[56]             See Introductory Note 6.

[57]             See Introductory Note 6.

[58]             See Introductory Note 6.

[59]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[60]             For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.

[61]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[62]             For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.

[63]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[64]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[65]             SEMII – Semiconductor Equipment and Materials Institute Incorporated.

[66]             For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

[67]             For example, import documents, movement certificates, manufacturer's declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.

[68]             Where the invoice declaration is made out by an approved exporter within the meaning of Article 23 of the Protocol, the authorisation number of the approved exporter must be entered in this space. Where the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

[69]             Origin of products to be indicated. Where the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 42 of the Protocol, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.

[70]             These indications may be omitted if the information is contained on the document itself.

[71]             See Article 22(4) of the Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

ANNEX B

CUSTOMS DUTIES ON PRODUCTS ORIGINATING IN WEST AFRICA

1.           Without prejudice to paragraphs 2, 3 and 4, customs duties on imports imposed by the European Union Party (hereinafter 'European Union customs duties') shall be entirely eliminated on all products, originating in the West Africa Party, in Chapters 1 to 97 of the HS, except those in Chapter 93 thereof, upon the entry into force of this Agreement. For products in Chapter 93, the European Union Party shall continue to apply the Most Favoured Nation (MFN) duties.

2.           a)      The European Union Party may, during the period between the entry into force of this Agreement and 30 September 2015, impose the applied MFN duty on the products originating in the West Africa Party of tariff heading 17.01 imported in excess of the following levels expressed in white sugar equivalent, which are deemed to cause a disruption in the European Union Party sugar market:

i)       3,5 million tonnes in a marketing year for products originating in the members of the African, Caribbean and Pacific Group of States (ACP States) signatory to the Cotonou Agreement, and

ii)      1,6 million tonnes in marketing year 2014/2015 for products originating in the ACP States which are not recognised by the United Nations as Least Developed Countries.

b)      The import of products of tariff heading 17.01 originating in any signatory West African State which is recognised by the United Nations as a Least Developed Country shall not be subject to the provisions of subparagraph (a). However, such imports shall remain subject to the provisions of Article 22[1].

c)      The imposition of the applied MFN duty shall cease at the end of the marketing year during which it was introduced;

d)      Any measure taken pursuant to this paragraph shall be notified immediately to the Joint Implementation Committee of the EPA and shall be the subject of periodic consultations within that body.

3.           As of 1 October 2015, for the purpose of applying the provisions of Article 22, disruptions in the market for products of tariff heading 17.01 may be deemed to arise in situations where the average European Community price of white sugar falls during two consecutive months below 80 % of the average European Community price for white sugar prevailing during the previous marketing year.

4.           From the entry into force of this Agreement until 30 September 2015, products of tariff headings 1704.90.99, 1806.10.30, 1806.10.90, 2106.90.59 and 2106.90.98 shall be subject to a special surveillance mechanism in order to ensure that the arrangements provided for in paragraph 2 are not being circumvented. In the event of a cumulative increase in imports of one or more of these products originating in the West Africa Party by more than 20 % in volume during a period of twelve (12) consecutive months compared with the average of the yearly imports over the three (3) previous twelve (12) month periods, the European Union Party shall analyse the pattern of trade, the economic justification and the sugar content of such imports and, if it concludes that such imports are used to circumvent the arrangements provided for in paragraph 2, it may suspend the preferential treatment and introduce the specific MFN duties applied to imports pursuant to the European Union Common Customs Tariff for products under tariff headings 1704.90.99, 1806.10.30, 1806.10.90, 2106.90.59 and 2106.90.98 originating in the West Africa Party. Subparagraphs 2(b), (c) and (d) shall apply mutatis mutandis to action under this paragraph.

5.           Paragraph 1 shall not apply to products of tariff heading 0803.00.19 originating in West Africa and released for free circulation in the outermost regions of the European Union Party. Paragraph 1 shall not apply to products of tariff heading 17.01 originating in West Africa and released for free circulation in the French Overseas Departments. This provision shall be applicable for a period of ten (10) years. This period shall be extended for a further ten (10) years unless the Parties agree otherwise.

[1]               For these purposes and by derogation from Article 22, individual West African States recognised by the United Nations as Least Developed Countries may be subject to safeguard measures.

ANNEX C (Part 1)

CUSTOMS DUTIES ON PRODUCTS ORIGINATING IN THE EUROPEAN UNION

1.           In accordance with Article 10 of the Agreement, West Africa shall liberalise some products originating in the European Union Party imported into its territory according to the tariff dismantling categories A, B and C. A fourth category, D, covers the list of sensitive products for the region, which are excluded from liberalisation.

2.           The classification of products into the various liberalisation groups essentially follows the categorisation of products in the tariff bands of the ECOWAS Common External Tariff (ECOWAS CET). Consequently:

a)      group A covers essential social goods, basic necessities, basic commodities, capital goods and specific inputs;

b)      group B includes mainly inputs and intermediate goods; and

c)      group C covers mainly final consumption goods.

3.           Tariff dismantling is designed in such a way that the progressive reduction in duties is in line with the structure of the ECOWAS CET tariff bands for intermediate cuts. Tariffs on products to be liberalised shall be eliminated every five (5) years, at the end of each five-year period with effect from the first day of the following year. Liberalisation shall take place over a period of twenty (20) years from year T, which is the year that the Agreement enters into force, in accordance with Article 107.

4.           A modulation shall, however, be introduced into this schedule for group A products already taxed at 0 per cent in the CET. These products shall be deemed to be liberalised as of the first year in which the Agreement enters into force. The other products in group A, group B and group C shall be liberalised progressively at the end of each of the four five-year periods following the entry into force of the Agreement. However, group B products taxed at 0 per cent shall be deemed to be liberalised as soon as the group is liberalised.

5.           The tariff dismantling schedule shall be as follows:

a)      For group A products, tariff dismantling shall take place in two phases:

i)       when the Agreement enters into force, West Africa shall liberalise 73 tariff lines:

ii)      on 1 January T+5, the other tariff lines shall be liberalised.

b)      For Group B products, liberalisation shall take place between 1 January T+5 and 1 January T+15, i.e. over a period of ten (10) years;

c)      For Group C products, liberalisation shall take place between 1 January T+5 and 1 January T+20, i.e. over a period of fifteen (15) years;

d)      Group D products shall be excluded from liberalisation.

6.           The liberalisation schedule is summarised in the following table:

Summary of tariff dismantling by five-year period and liberalisation group

GROUPS || Basic duties || T || 1/01/T+5 || 1/01/T+10 || 1/01/T+15 || 1/01/T+20

Group D || 0 || Exclusion

10

20

35

Group C || 5 || -0% || -0 % || -100 % || -100 % || -100 %

10 || -0 % || -0 % || -50 % || -100 % || -100 %

20 || -0 % || -0 % || -50 % || -75 % || -100 %

Group B || 0 || -0 % || -100 % || -100% || -100 % || -100 %

5 || -0 % || -0 % || -100 % || -100 % || -100 %

10 || -0 % || -0 % || -50 % || -100 % || -100 %

Group A || 0 || -100 % || -100 % || -100 % || -100 % || -100 %

5 || -0 % || -100 % || -100 % || -100 % || -100 %

ANNEX C (Part 2)

Tariff dismantlement calendar of the countries of the West African Region

Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20

01.01 || || Live horses, asses, mules and hinnies. || || || || || || ||

|| || - Horses: || || || || || || ||

|| 0101.21.00.00 || -- Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0101.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Asses: || || || || || || ||

|| 0101.30.10.00 || -- Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0101.30.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0101.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

01.02 || || Live bovine animals. || || || || || || ||

|| || - Cattle: || || || || || || ||

|| 0102.21.00.00 || -- Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0102.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Buffalo: || || || || || || ||

|| 0102.31.00.00 || -- Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0102.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0102.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

01.03 || || Live swine. || || || || || || ||

|| 0103.10.00.00 || - Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 0103.91.00.00 || -- Weighing less than 50 kg || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0103.92.00.00 || -- Weighing 50 kg or more || 10 || B || 10 || 10 || 5 || 0 || 0

01.04 || || Live sheep and goats. || || || || || || ||

|| || - Sheep: || || || || || || ||

|| 0104.10.10.00 || -- Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0104.10.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Goats: || || || || || || ||

|| 0104.20.10.00 || -- Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0104.20.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

01.05 || || Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. || || || || || || ||

|| || - Of a weight not exceeding 185 g: || || || || || || ||

|| || -- Fowls of the species Gallus domesticus: || || || || || || ||

|| 0105.11.10.00 || --- Breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0105.11.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0105.12.00.00 || -- Turkeys || 5 || 0301.91A || 5 || 0 || 0 || 0 || 0

|| 0105.13.00.00 || -- Ducks || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0105.14.00.00 || -- Geese || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0105.15.00.00 || -- Guinea fowls || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 0105.94.00.00 || -- Fowls of the species Gallus domesticus || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0105.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

01.06 || || Other live animals. || || || || || || ||

|| || - Mammals: || || || || || || ||

|| 0106.11.00.00 || -- Primates || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0106.12.00.00 || -- Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0106.13.00.00 || -- Camels and other camelids (Camelidae) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0106.14.00.00 || -- Rabbits and hares || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0106.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0106.20.00.00 || - Reptiles (including snakes and turtles) || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Birds: || || || || || || ||

|| 0106.31.00.00 || -- Birds of prey || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0106.32.00.00 || -- Psittaciformes (including parrots, parakeets, macaws and cockatoos) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0106.33.00.00 || -- Ostriches; emus (Dromaius novaehollandiae) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0106.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Insects: || || || || || || ||

|| 0106.41.00.00 || -- Bees || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0106.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0106.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

02.01 || || Meat of bovine animals, fresh or chilled. || || || || || || ||

|| 0201.10.00.00 || - Carcases and half-carcases || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0201.20.00.00 || - Other cuts with bone in || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0201.30.00.00 || - Boneless || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

02.02 || || Meat of bovine animals, frozen. || || || || || || ||

|| 0202.10.00.00 || - Carcases and half-carcases || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0202.20.00.00 || - Other cuts with bone in || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0202.30.00.00 || - Boneless || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

02.03 || || Meat of swine, fresh, chilled or frozen. || || || || || || ||

|| || - Fresh or chilled: || || || || || || ||

|| 0203.11.00.00 || -- Carcases and half-carcases || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0203.12.00.00 || -- Hams, shoulders and cuts thereof, with bone in || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0203.19.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Frozen: || || || || || || ||

|| 0203.21.00.00 || -- Carcases and half-carcases || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0203.22.00.00 || -- Hams, shoulders and cuts thereof, with bone in || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0203.29.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

02.04 || || Meat of sheep or goats, fresh, chilled or frozen. || || || || || || ||

|| 0204.10.00.00 || - Carcases and half-carcases of lamb, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| ||  - Other meat of sheep, fresh or chilled: || || || || || || ||

|| 0204.21.00.00 || -- Carcases and half-carcases || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0204.22.00.00 || -- Other cuts with bone in || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0204.23.00.00 || -- Boneless || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0204.30.00.00 || - Carcases and half-carcases of lamb, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other meat of sheep, frozen: || || || || || || ||

|| 0204.41.00.00 || -- Carcases and half-carcases || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0204.42.00.00 || -- Other cuts with bone in || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0204.43.00.00 || -- Boneless || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0204.50.00.00 || - Meat of goats || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

02.05 || 0205.00.00.00 || Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

02.06 || || Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. || || || || || || ||

|| 0206.10.00.00 || - Of bovine animals, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of bovine animals, frozen: || || || || || || ||

|| 0206.21.00.00 || -- Tongues || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0206.22.00.00 || -- Livers || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0206.29.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0206.30.00.00 || - Of swine, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of swine, frozen: || || || || || || ||

|| 0206.41.00.00 || -- Livers || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0206.49.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0206.80.00.00 || - Other, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0206.90.00.00 || - Other, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

02.07 || || Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen. || || || || || || ||

|| || - Of fowls of the species Gallus domesticus: || || || || || || ||

|| 0207.11.00.00 || -- Not cut in pieces, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.12.00.00 || -- Not cut in pieces, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.13.00.00 || -- Cuts and offal, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.14.00.00 || -- Cuts and offal, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of turkeys: || || || || || || ||

|| 0207.24.00.00 || -- Not cut in pieces, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.25.00.00 || -- Not cut in pieces, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.26.00.00 || -- Cuts and offal, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.27.00.00 || -- Cuts and offal, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of ducks: || || || || || || ||

|| 0207.41.00.00 || -- Not cut in pieces, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.42.00.00 || -- Not cut in pieces, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.43.00.00 || -- Fatty livers, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.44.00.00 || -- Other, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.45.00.00 || -- Other, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of geese: || || || || || || ||

|| 0207.51.00.00 || -- Not cut in pieces, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.52.00.00 || -- Not cut in pieces, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.53.00.00 || -- Fatty livers, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.54.00.00 || -- Other, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.55.00.00 || -- Other, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0207.60.00.00 || - Of guinea fowls || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

02.08 || || Other meat and edible meat offal, fresh, chilled or frozen. || || || || || || ||

|| 0208.10.00.00 || - Of rabbits or hares || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0208.30.00.00 || - Of primates || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0208.40.00.00 || - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0208.50.00.00 || - Of reptiles (including snakes and turtles) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0208.60.00.00 || - Of camels and other camelids (Camelidae) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0208.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

02.09 || || Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. || || || || || || ||

|| 0209.10.00.00 || - Of pigs || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0209.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

02.10 || || Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. || || || || || || ||

|| || - Meat of swine: || || || || || || ||

|| 0210.11.00.00 || -- Hams, shoulders and cuts thereof, with bone in || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0210.12.00.00 || -- Bellies (streaky) and cuts thereof || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0210.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0210.20.00.00 || - Meat of bovine animals || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other, including edible flours and meals of meat or meat offal: || || || || || || ||

|| 0210.91.00.00 || -- Of primates || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0210.92.00.00 || -- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0210.93.00.00 || -- Of reptiles (including snakes and turtles) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0210.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

03.01 || || Live fish. || || || || || || ||

|| || - Ornamental fish: || || || || || || ||

|| 0301.11.00.00 || -- Freshwater fish || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0301.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other live fish: || || || || || || ||

|| || -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): || || || || || || ||

|| 0301.91.10.00 || --- Young fish (fish fingerlings) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0301.91.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Eels (Anguilla spp.): || || || || || || ||

|| 0301.92.10.00 || --- Young fish (fish fingerlings) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0301.92.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus): || || || || || || ||

|| 0301.93.10.00 || --- Young fish (fish fingerlings) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0301.93.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis): || || || || || || ||

|| 0301.94.10.00 || --- Young fish (fish fingerlings) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0301.94.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Southern bluefin tuna (Thunnus maccoyii): || || || || || || ||

|| 0301.95.10.00 || ---Young fish (fish fingerlings) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0301.95.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Other: || || || || || || ||

|| 0301.99.10.00 || ---Young fish (fish fingerlings) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0301.99.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

03.02 || || Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04. || || || || || || ||

|| || - Salmonidae, excluding liver and roes: || || || || || || ||

|| 0302.11.00.00 || -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.13.00.00 || -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.14.00.00 || -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) excluding livers and roes: || || || || || || ||

|| 0302.21.00.00 || -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.22.00.00 || -- Plaice (Pleuronectes platessa) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.23.00.00 || -- Sole (Solea spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.24.00.00 || -- Turbot (Psetta maxima,) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Tuna (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: || || || || || || ||

|| 0302.31.00.00 || -- Albacore or longfinned tuna (Thunnus alalunga) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.32.00.00 || -- Yellowfin tuna (Thunnus albacares) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.33.00.00 || -- Skipjack or stripe-bellied bonito || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.34.00.00 || -- Bigeye tuna (Thunnus obesus) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.35.00.00 || -- Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.36.00.00 || -- Southern bluefin tuna(Thunnus maccoyii) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Herring (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes: || || || || || || ||

|| 0302.41.00.00 || -- Herring (Clupea harengus, Clupea pallasii) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.42.00.00 || -- Anchovies (Engraulis spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.43.00.00 || -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.44.00.00 || -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.45.00.00 || -- Jack and horse mackerel (Trachurus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.46.00.00 || -- Cobia (Rachycentron canadum) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.47.00.00 || -- Swordfish (Xiphias gladius) || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes: || || || || || || ||

|| 0302.51.00.00 || -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.52.00.00 || -- Haddock (Melanogrammus aeglefinus) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.53.00.00 || -- Coalfish (Pollachius virens) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.54.00.00 || -- Hake (Merluccius spp., Urophycis spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.55.00.00 || -- Alaska pollack (Theragra chalcogramma) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.56.00.00 || -- Blue whiting (Micromesistius poutassou, Micromesistius australis) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.59.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) excluding livers and roes: || || || || || || ||

|| 0302.71.00.00 || -- Tilapia (Oreochromis spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.72.00.00 || -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.73.00.00 || -- Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.74.00.00 || -- Eels (Anguilla spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.79.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other fish, excluding livers and roes: || || || || || || ||

|| 0302.81.00.00 || -- Dogfish and other sharks || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.82.00.00 || -- Rays and skates (Rajidae) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.83.00.00 || -- Toothfish (Dissostichus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.84.00.00 || -- Sea bass (Dicentrarchus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.85.00.00 || -- Sea bream (Sparidae) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.89.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0302.90.00.00 || - Livers and roes || 10 || B || 10 || 10 || 5 || 0 || 0

03.03 || || Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. || || || || || || ||

|| || - Salmonidae, excluding livers and roes: || || || || || || ||

|| 0303.11.00.00 || -- Sockeye salmon (red salmon) (Oncorhynchus nerka) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.12.00.00 || -- Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.13.00.00 || -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.14.00.00 || -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.19.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes: || || || || || || ||

|| 0303.23.00.00 || -- Tilapia (Oreochromis spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.24.00.00 || -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.25.00.00 || -- Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.26.00.00 || -- Eels (Anguilla spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.29.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) excluding livers and roes: || || || || || || ||

|| 0303.31.00.00 || -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.32.00.00 || -- Plaice (Pleuronectes platessa) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.33.00.00 || -- Sole (Solea spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.34.00.00 || -- Turbot (Psetta maxima) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.39.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Tuna (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: || || || || || || ||

|| 0303.41.00.00 || -- Albacore or longfinned tuna (Thunnus alalunga) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0303.42.00.00 || -- Yellowfin tuna (Thunnus albacares) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0303.43.00.00 || -- Skipjack or stripe-bellied bonito || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0303.44.00.00 || -- Bigeye tuna (Thunnus obesus) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0303.45.00.00 || -- Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0303.46.00.00 || -- Southern bluefin tuna (Thunnus maccoyii) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0303.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Herring (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes: || || || || || || ||

|| 0303.51.00.00 || -- Herring (Clupea harengus, Clupea pallasii) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.53.00.00 || -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.54.00.00 || -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.55.00.00 || -- Jack and horse mackerel (Trachurus spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.56.00.00 || -- Cobia (Rachycentron canadum) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.57.00.00 || -- Swordfish (Xiphias gladius) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes: || || || || || || ||

|| 0303.63.00.00 || -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.64.00.00 || -- Haddock (Melanogrammus aeglefinus) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.65.00.00 || -- Coalfish (Pollachius virens) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.66.00.00 || -- Hake (Merluccius spp., Urophycis spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.67.00.00 || -- Alaska pollack (Theragra chalcogramma) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.68.00.00 || -- Blue whiting (Micromesistius poutassou, Micromesistius australis) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.69.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other fish, excluding livers and roes: || || || || || || ||

|| 0303.81.00.00 || -- Dogfish and other sharks || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.82.00.00 || -- Rays and skates (Rajidae) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.83.00.00 || -- Toothfish (Dissostichus spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.84.00.00 || -- Sea bass (Dicentrarchus spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.89.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0303.90.00.00 || - Livers and roes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

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

|| || - Fresh or chilled fillets of tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): || || || || || || ||

|| 0304.31.00.00 || -- Tilapia (Oreochromis spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.32.00.00 || -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.33.00.00 || -- Nile perch (Lates niloticus) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.39.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Fresh or chilled fillets of other fish: || || || || || || ||

|| 0304.41.00.00 || -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.42.00.00 || -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.43.00.00 || -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.44.00.00 || -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.45.00.00 || -- Swordfish (Xiphias gladius) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.46.00.00 || -- Toothfish (Dissostichus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.49.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other, fresh or chilled: || || || || || || ||

|| 0304.51.00.00 || -- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.52.00.00 || -- Salmonidae || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.53.00.00 || -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.54.00.00 || -- Swordfish (Xiphias gladius) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.55.00.00 || -- Toothfish (Dissostichus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.59.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Frozen fillets of Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): || || || || || || ||

|| 0304.61.00.00 || -- Tilapia (Oreochromis spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.62.00.00 || -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.63.00.00 || -- Nile perch (Lates niloticus) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.69.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: || || || || || || ||

|| 0304.71.00.00 || -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.72.00.00 || -- Haddock (Melanogrammus aeglefinus) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.73.00.00 || -- Coalfish (Pollachius virens) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.74.00.00 || -- Hake (Merluccius spp., Urophycis spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.75.00.00 || -- Alaska pollack (Theragra chalcogramma) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.79.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Frozen fillets of other fish: || || || || || || ||

|| 0304.81.00.00 || -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.82.00.00 || -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.83.00.00 || -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.84.00.00 || -- Swordfish (Xiphias gladius) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.85.00.00 || -- Toothfish (Dissostichus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.86.00.00 || -- Herring (Clupea harengus, Clupea pallasii) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.87.00.00 || -- Tuna (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.89.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other, frozen: || || || || || || ||

|| 0304.91.00.00 || -- Swordfish (Xiphias gladius) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.92.00.00 || -- Toothfish (Dissostichus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.93.00.00 || -- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.94.00.00 || -- Alaska pollack (Theragra chalcogramma) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.95.00.00 || -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska pollack (Theragra chalcogramma) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0304.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

03.05 || || Fish, dried, salted or in brine;  whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption. || || || || || || ||

|| 0305.10.00.00 || - Flours, meals and pellets of fish, fit for human consumption || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0305.20.00.00 || - Livers and roes of fish, dried, smoked, salted or in brine || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Fish fillets, dried, salted or in brine, but not smoked: || || || || || || ||

|| 0305.31.00.00 || -- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.32.00.00 || -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.39.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Smoked fish, including fillets, other than edible fish offal: || || || || || || ||

|| 0305.41.00.00 || -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.42.00.00 || -- Herring (Clupea harengus, Clupea pallasii) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.43.00.00 || -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.44.00.00 || -- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.49.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Dried fish, other than edible fish offal, whether or not salted but not smoked: || || || || || || ||

|| 0305.51.00.00 || -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.59.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: || || || || || || ||

|| 0305.61.00.00 || -- Herring (Clupea harengus, Clupea pallasii) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.62.00.00 || -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.63.00.00 || -- Anchovies (Engraulis spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.64.00.00 || -- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.69.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Fish fins, heads, tails, maws and other edible fish offal: || || || || || || ||

|| 0305.71.00.00 || -- Shark fins || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Fish heads, tails and maws: || || || || || || ||

|| 0305.72.10.00 || --- Cod head || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.72.90.00 ||  --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0305.79.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

03.06 || || Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. || || || || || || ||

|| || - Frozen: || || || || || || ||

|| 0306.11.00.00 || -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0306.12.00.00 || -- Lobsters (Homarus spp.) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0306.14.00.00 || -- Crabs || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0306.15.00.00 || -- Norway lobsters (Nephrops norvegicus) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0306.16.00.00 || -- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0306.17.00.00 || -- Other shrimps and prawns || 20 || C || 20 || 20 || 10 || 5 || 0

|| || -- Other, including flours, meals and pellets of crustaceans, fit for human consumption: || || || || || || ||

|| 0306.19.10.00 || --- Flours, meals and pellets || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0306.19.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Not frozen: || || || || || || ||

|| 0306.21.00.00 || -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0306.22.00.00 || -- Lobsters (Homarus spp.) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0306.24.00.00 || -- Crabs || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0306.25.00.00 || -- Norway lobsters (Nephrops norvegicus) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0306.26.00.00 || -- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0306.27.00.00 || -- Other shrimps and prawns || 20 || C || 20 || 20 || 10 || 5 || 0

|| || -- Other, including flours, meals and pellets of crustaceans, fit for human consumption: || || || || || || ||

|| 0306.29.10.00 || --- Flours, meals and pellets || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0306.29.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0

03.07 || || Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption. || || || || || || ||

|| || - Oysters: || || || || || || ||

|| 0307.11.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0307.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten : || || || || || || ||

|| 0307.21.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0307.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Mussels (Mytilus spp., Perna spp.): || || || || || || ||

|| 0307.31.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0307.39.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp .) and squid ((Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): || || || || || || ||

|| 0307.41.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0307.49.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Octopus (Octopus spp.): || || || || || || ||

|| 0307.51.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0307.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0307.60.00.00 || - Snails, other than sea snails || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Clams, cockles and arkshells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): || || || || || || ||

|| 0307.71.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0307.79.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Abalone (Haliotis spp.): || || || || || || ||

|| 0307.81.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0307.89.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other, including flours, meals and pellets, fit for human consumption: || || || || || || ||

|| 0307.91.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0307.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

03.08 || || Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption. || || || || || || ||

|| || - Sea cucumbers (Stichopus japonicus, Holothurioidea): || || || || || || ||

|| 0308.11.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0308.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus): || || || || || || ||

|| 0308.21.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0308.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0308.30.00.00 || - Jellyfish (Rhopilema spp.) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0308.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

04.01 || || Milk and cream, not concentrated nor containing added sugar or other sweetening matter. || || || || || || ||

|| 0401.10.00.00 || - Of a fat content, by weight, not exceeding 1 % || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0401.20.00.00 || - Of a fat content, by weight, exceeding 1 % but not exceeding 6 % || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0401.40.00.00 || - Of a fat content, by weight, exceeding 6 % but not exceeding 10 % || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0401.50.00.00 || - Of a fat content, by weight, exceeding 10 % || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

04.02 || || Milk and cream, concentrated or containing added sugar or other sweetening matter. || || || || || || ||

|| || - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %: || || || || || || ||

|| 0402.10.10.00 || -- In packings of 25 kg or more || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- In packings of less than 25 kg: || || || || || || ||

|| 0402.10.21.00 || --- Of a kind, the sale of which is reserved exclusively for registered pharmacies || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0402.10.29.00 || --- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 %: || || || || || || ||

|| || -- Not containing added sugar or other sweetening matter: || || || || || || ||

|| 0402.21.10.00 || --- In packings of 25 kg or more || 5 || A || 5 || 0 || 0 || 0 || 0

|| || --- In packings of less than 25 kg: || || || || || || ||

|| 0402.21.21.00 || ---- Of a kind, the sale of which is reserved exclusively for registered pharmacies || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0402.21.29.00 || ---- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 0402.29.10.00 || --- In packings of 25 kg or more || 5 || A || 5 || 0 || 0 || 0 || 0

|| || --- In packings of less than 25 kg: || || || || || || ||

|| 0402.29.21.00 || ---- Of a kind, the sale of which is reserved exclusively for registered pharmacies || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0402.29.29.00 || ---- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| || -- Not containing added sugar or other sweetening matter: || || || || || || ||

|| 0402.91.10.00 || --- In packings of 25 kg or more || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0402.91.20.00 || --- In packings of less than 25 kg || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0402.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

04.03 || || Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. || || || || || || ||

|| || - Yogurt: || || || || || || ||

|| 0403.10.10.00 || -- Plain, not containing fruit or cocoa || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0403.10.20.00 || -- Containing fruit but not containing cocoa || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0403.10.30.00 || -- Containing cocoa but not containing fruit || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0403.10.90.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| || -- Buttermilk: || || || || || || ||

|| 0403.90.11.00 || --- In powder form || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0403.90.19.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Other: || || || || || || ||

|| 0403.90.91.00 || --- In powder form || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0403.90.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

04.04 || || 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. || || || || || || ||

|| 0404.10.00.00 || - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0404.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

04.05 || || Butter and other fats and oils derived from milk; dairy spreads. || || || || || || ||

|| 0405.10.00.00 || - Butter || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0405.20.00.00 || - Dairy spreads || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 0405.90.10.00 || -- Butterfat and butteroil || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0405.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

04.06 || || Cheese and curd. || || || || || || ||

|| 0406.10.00.00 || - Fresh (unripened or uncured) cheese, including whey cheese, and curd || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0406.20.00.00 || - Grated or powdered cheese, of all kinds || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0406.30.00.00 || - Processed cheese, not grated or powdered || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0406.40.00.00 || - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0406.90.00.00 || - Other cheese || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

04.07 || || Birds' eggs, in shell, fresh, preserved or cooked. || || || || || || ||

|| || - Fertilised eggs for incubation: || || || || || || ||

|| 0407.11.00.00 || -- Of fowls of the species Gallus domesticus || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0407.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other fresh eggs: || || || || || || ||

|| 0407.21.00.00 || -- Of fowls of the species Gallus domesticus || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0407.29.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0407.90.00.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

04.08 || || Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. || || || || || || ||

|| || - Egg yolks: || || || || || || ||

|| 0408.11.00.00 || -- Dried || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0408.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 0408.91.00.00 || -- Dried || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0408.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

04.09 || 0409.00.00.00 || Natural honey. || 20 || C || 20 || 20 || 10 || 5 || 0

04.10 || 0410.00.00.00 || Edible products of animal origin, not elsewhere specified or included. || 20 || C || 20 || 20 || 10 || 5 || 0

05.01 || 0501.00.00.00 || Human hair, unworked, whether or not washed or scoured; waste of human hair. || 5 || A || 5 || 0 || 0 || 0 || 0

05.02 || || Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. || || || || || || ||

|| 0502.10.00.00 || - Pigs', hogs' or boars' bristles and hair and waste thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0502.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

05.04 || 0504.00.00.00 || Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. || 5 || A || 5 || 0 || 0 || 0 || 0

05.05 || || Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers. || || || || || || ||

|| 0505.10.00.00 || - Feathers of a kind used for stuffing; down || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0505.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

05.06 || || Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products. || || || || || || ||

|| 0506.10.00.00 || - Ossein and bones treated with acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0506.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

05.07 || || Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. || || || || || || ||

|| || - Ivory; ivory powder and waste: || || || || || || ||

|| 0507.10.10.00 || -- Elephant tusks || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0507.10.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0507.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

05.08 || 0508.00.00.00 || Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. || 5 || A || 5 || 0 || 0 || 0 || 0

05.10 || 0510.00.00.00 || Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. || 5 || A || 5 || 0 || 0 || 0 || 0

05.11 || || Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption. || || || || || || ||

|| 0511.10.00.00 || - Bovine semen || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 0511.91.00.00 || -- Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0511.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

06.01 || || Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12. || || || || || || ||

|| 0601.10.00.00 || - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0601.20.00.00 || - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots || 5 || A || 5 || 0 || 0 || 0 || 0

06.02 || || Other live plants (including their roots), cuttings and slips; mushroom spawn. || || || || || || ||

|| 0602.10.00.00 || - Unrooted cuttings and slips || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0602.20.00.00 || - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0602.30.00.00 || - Rhododendrons and azaleas, grafted or not || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0602.40.00.00 || - Roses, grafted or not || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0602.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

06.03 || || Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. || || || || || || ||

|| || - Fresh: || || || || || || ||

|| 0603.11.00.00 || -- Roses || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0603.12.00.00 || -- Carnations || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0603.13.00.00 || -- Orchids || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0603.14.00.00 || -- Chrysanthemums || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0603.15.00.00 || -- Lilies (Lilium spp.) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0603.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0603.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

06.04 || || Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. || || || || || || ||

|| 0604.20.00.00 || - Fresh || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0604.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

07.01 || || Potatoes, fresh or chilled. || || || || || || ||

|| 0701.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0701.90.00.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

07.02 || 0702.00.00.00 || Tomatoes, fresh or chilled. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

07.03 || || Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. || || || || || || ||

|| 0703.10.00.00 || - Onions and shallots || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0703.20.00.00 || - Garlic || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0703.90.00.00 || - Leeks and other alliaceous vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

07.04 || || Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. || || || || || || ||

|| 0704.10.00.00 || - Cauliflowers and headed broccoli || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0704.20.00.00 || - Brussels sprouts || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0704.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

07.05 || || Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. || || || || || || ||

|| || - Lettuce: || || || || || || ||

|| 0705.11.00.00 || -- Cabbage lettuce (head lettuce) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0705.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Chicory: || || || || || || ||

|| 0705.21.00.00 || -- Witloof chicory (Cichorium intybus var. foliosum) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0705.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

07.06 || || Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. || || || || || || ||

|| 0706.10.00.00 || - Carrots and turnips || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0706.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

07.07 || 0707.00.00.00 || Cucumbers and gherkins, fresh or chilled. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

07.08 || || Leguminous vegetables, shelled or unshelled, fresh or chilled. || || || || || || ||

|| 0708.10.00.00 || - Peas (Pisum sativum) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0708.20.00.00 || - Beans (Vigna spp., Phaseolus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0708.90.00.00 || - Other leguminous vegetables || 20 || C || 20 || 20 || 10 || 5 || 0

07.09 || || Other vegetables, fresh or chilled. || || || || || || ||

|| 0709.20.00.00 || - Asparagus || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0709.30.00.00 || - Aubergines (eggplants) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0709.40.00.00 || - Celery other than celeriac || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Mushrooms and truffles: || || || || || || ||

|| 0709.51.00.00 || -- Mushrooms of the genus Agaricus || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0709.59.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0709.60.00.00 || - Fruits of the genus Capsicum or of the genus Pimenta || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0709.70.00.00 || - Spinach, New Zealand spinach and orache spinach (garden spinach) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 0709.91.00.00 || -- Globe artichokes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0709.92.00.00 || -- Olives || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0709.93.00.00 || -- Pumpkins, squash and gourds (Cucurbita spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 0709.99.10.00 || --- Sweetcorn || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0709.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

07.10 || || Vegetables (uncooked or cooked by steaming or boiling in water), frozen. || || || || || || ||

|| 0710.10.00.00 || - Potatoes || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Leguminous vegetables, shelled or unshelled: || || || || || || ||

|| 0710.21.00.00 || -- Peas (Pisum sativum) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0710.22.00.00 || -- Beans (Vigna spp., Phaseolus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0710.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0710.30.00.00 || - Spinach, New Zealand spinach and orache spinach (garden spinach) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0710.40.00.00 || - Sweetcorn || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0710.80.00.00 || - Other vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0710.90.00.00 || - Mixtures of vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

07.11 || || 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. || || || || || || ||

|| 0711.20.00.00 || - Olives || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0711.40.00.00 || - Cucumbers and gherkins || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Mushrooms and truffles: || || || || || || ||

|| 0711.51.00.00 || -- Mushrooms of the genus Agaricus || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0711.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0711.90.00.00 || - Other vegetables; mixtures of vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

07.12 || || Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. || || || || || || ||

|| 0712.20.00.00 || - Onions || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: || || || || || || ||

|| 0712.31.00.00 || -- Mushrooms of the genus Agaricus || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0712.32.00.00 || -- Wood ears (Auricularia spp.) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0712.33.00.00 || -- Jelly fungi (Tremella spp.) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0712.39.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0712.90.00.00 || - Other vegetables; mixtures of vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

07.13 || || Dried leguminous vegetables, shelled, whether or not skinned or split. || || || || || || ||

|| || - Peas (Pisum sativum) || || || || || || ||

|| 0713.10.10.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0713.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Chickpeas (garbanzos): || || || || || || ||

|| 0713.20.10.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0713.20.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Beans (Vigna spp., Phaseolus spp.) || || || || || || ||

|| || -- Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek: || || || || || || ||

|| 0713.31.10.00 || --- Seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0713.31.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Small red (Adzuki) beans (Phaseolus or Vigna angularis): || || || || || || ||

|| 0713.32.10.00 || --- Seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0713.32.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Kidney beans, including white pea beans (Phaseolus vulgaris): || || || || || || ||

|| 0713.33.10.00 || --- Seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0713.33.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Bambara beans (Vigna subterranea or Voandzeia subterranea): || || || || || || ||

|| 0713.34.10.00 || --- Seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0713.34.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Cow peas (Vigna unguiculata): || || || || || || ||

|| 0713.35.10.00 || --- Seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0713.35.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0713.39.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Lentils: || || || || || || ||

|| 0713.40.10.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0713.40.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor): || || || || || || ||

|| 0713.50.10.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0713.50.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Pigeon peas (Cajanus cajan): || || || || || || ||

|| 0713.60.10.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0713.60.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0713.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

07.14 || || Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. || || || || || || ||

|| 0714.10.00.00 || - Manioc (cassava) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0714.20.00.00 || - Sweet potatoes || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0714.30.00.00 || - Yams (Dioscorea spp.) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0714.40.00.00 || - Taro (Colocasia spp.) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0714.50.00.00 || - Yautia (Xanthosoma spp.) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0714.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

08.01 || || Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. || || || || || || ||

|| || - Coconuts: || || || || || || ||

|| 0801.11.00.00 || -- Desiccated || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0801.12.00.00 || -- In the inner shell (endocarp) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0801.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Brazil nuts: || || || || || || ||

|| 0801.21.00.00 || -- In shell || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0801.22.00.00 || -- Shelled || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Cashew nuts: || || || || || || ||

|| 0801.31.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0801.32.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0

08.02 || || Other nuts, fresh or dried, whether or not shelled or peeled. || || || || || || ||

|| || - Almonds: || || || || || || ||

|| 0802.11.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0802.12.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0

|| || Hazelnuts or filberts (Corylus spp.): || || || || || || ||

|| 0802.21.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0802.22.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Walnuts: || || || || || || ||

|| 0802.31.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0802.32.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Chestnuts (Castanea spp.): || || || || || || ||

|| 0802.41.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0802.42.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Pistachios: || || || || || || ||

|| 0802.51.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0802.52.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Macadamia nuts: || || || || || || ||

|| 0802.61.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0802.62.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0802.70.00.00 || - Kola nuts (Cola spp.) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0802.80.00.00 || - Areca nuts || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0802.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

08.03 || || Bananas, including plantains, fresh or dried. || || || || || || ||

|| || - Plantains: || || || || || || ||

|| 0803.10.10.00 || -- Fresh || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0803.10.20.00 || -- Dried || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other: || || || || || || ||

|| 0803.90.10.00 || -- Fresh || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0803.90.20.00 || -- Dried || 20 || C || 20 || 20 || 10 || 5 || 0

08.04 || || Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. || || || || || || ||

|| 0804.10.00.00 || - Dates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 0804.20.00.00 || - Figs || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0804.30.00.00 || - Pineapples || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0804.40.00.00 || - Avocados || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Guavas, mangoes and mangosteens: || || || || || || ||

|| 0804.50.10.00 || -- Mangoes || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0804.50.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

08.05 || || Citrus fruit, fresh or dried. || || || || || || ||

|| 0805.10.00.00 || - Oranges || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0805.20.00.00 || - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0805.40.00.00 || - Grapefruit, including pomelos || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0805.50.00.00 || - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0805.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

08.06 || || Grapes, fresh or dried. || || || || || || ||

|| 0806.10.00.00 || - Fresh || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0806.20.00.00 || - Dried || 20 || C || 20 || 20 || 10 || 5 || 0

08.07 || || Melons (including watermelons) and papaws (papayas), fresh. || || || || || || ||

|| || - Melons (including watermelons): || || || || || || ||

|| 0807.11.00.00 || -- Watermelons || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0807.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0807.20.00.00 || - Papaws (papayas) || 20 || C || 20 || 20 || 10 || 5 || 0

08.08 || || Apples, pears and quinces, fresh. || || || || || || ||

|| 0808.10.00.00 || - Apples || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0808.30.00.00 || - Pears || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0808.40.00.00 || - Quinces || 20 || C || 20 || 20 || 10 || 5 || 0

08.09 || || Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. || || || || || || ||

|| 0809.10.00.00 || - Apricots || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Cherries: || || || || || || ||

|| 0809.21.00.00 || -- Sour cherries (Prunus cerasus) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0809.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0809.30.00.00 || - Peaches, including nectarines || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0809.40.00.00 || - Plums and sloes || 20 || C || 20 || 20 || 10 || 5 || 0

08.10 || || Other fruit, fresh. || || || || || || ||

|| 0810.10.00.00 || - Strawberries || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 0810.20.00.00 || - Raspberries, blackberries, mulberries and loganberries || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0810.30.00.00 || - Black-, white- or redcurrants and gooseberries || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0810.40.00.00 || - Cranberries, bilberries and other fruit of the genus Vaccinium || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0810.50.00.00 || - Kiwifruit || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0810.60.00.00 || - Durians || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0810.70.00.00 || - Persimmons || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0810.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

08.11 || || Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. || || || || || || ||

|| 0811.10.00.00 || - Strawberries || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0811.20.00.00 || - Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0811.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

08.12 || || Fruit and nuts, 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. || || || || || || ||

|| 0812.10.00.00 || - Cherries || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0812.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

08.13 || || Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. || || || || || || ||

|| 0813.10.00.00 || - Apricots || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0813.20.00.00 || - Prunes || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0813.30.00.00 || - Apples || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other fruit: || || || || || || ||

|| 0813.40.10.00 || -- Tamarind || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0813.40.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0813.50.00.00 || - Mixtures of nuts or dried fruits of this Chapter || 20 || C || 20 || 20 || 10 || 5 || 0

08.14 || 0814.00.00.00 || Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. || 5 || A || 5 || 0 || 0 || 0 || 0

09.01 || || Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. || || || || || || ||

|| || - Coffee, not roasted: || || || || || || ||

|| || -- Not decaffeinated: || || || || || || ||

|| || --- Arabica: || || || || || || ||

|| 0901.11.11.00 || ---- Cherry-red || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.12.00 || ---- Extra-prima, prima, superior || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.13.00 || ---- Normal, small, very small sized || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.19.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || --- Robusta: || || || || || || ||

|| 0901.11.21.00 || ---- Cherry-red || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.22.00 || ---- Extra prima, prima, superior excellent grade zero || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.23.00 || ---- Extra prima, normal excellent, small, very small sized grade four || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.24.00 || ---- Normal extra prima, small, very small sized grade two || 10 || B || 10 || 10 || 5 || 0 || 0

|| || ---- Extra prima, prima, superior: || || || || || || ||

|| 0901.11.25.10 || ----- Grade one || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.25.20 || ----- Grade two || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.25.90 || ----- Grade three || 10 || B || 10 || 10 || 5 || 0 || 0

|| || ---- Normal, small, very small sized: || || || || || || ||

|| 0901.11.26.10 || ----- Grade one || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.26.20 || ----- Grade three || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.26.30 || ----- Grade four || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.26.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.27.00 || ---- Green coffee, broken || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.28.00 || ---- Black coffee || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.29.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || --- Arabusta: || || || || || || ||

|| 0901.11.31.00 || ---- Cherry-red || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.32.00 || ---- Extra-prima, prima, superior || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.33.00 || ---- Normal, small, very small sized || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.34.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || --- Liberica: || || || || || || ||

|| 0901.11.41.00 || ---- Cherry-red || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.42.00 || ---- Extra-prima, prima, superior || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.43.00 || ---- Normal, small, very small sized || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.44.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || --- Other types: || || || || || || ||

|| 0901.11.51.00 || ---- Cherry-red || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.52.00 || ---- Extra-prima, prima, superior || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.53.00 || ---- Normal, small, very small sized || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.11.54.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Decaffeinated: || || || || || || ||

|| 0901.12.10.00 || --- Robusta: || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.12.20.00 || --- Arabusta || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0901.12.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Coffee roasted: || || || || || || ||

|| || -- Not decaffeinated: || || || || || || ||

|| 0901.21.10.00 || --- Uncrushed || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0901.21.20.00 || --- Crushed || 20 || C || 20 || 20 || 10 || 5 || 0

|| || -- Decaffeinated: || || || || || || ||

|| 0901.22.10.00 || --- Uncrushed || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0901.22.20.00 || --- Crushed || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0901.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

09.02 || || Tea, whether or not flavoured. || || || || || || ||

|| 0902.10.00.00 || - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0902.20.00.00 || - Other green tea (not fermented) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0902.30.00.00 || - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg || 10 || B || 10 || 10 || 5 || 0 || 0

|| 0902.40.00.00 || - Other black tea (fermented) and other partly fermented tea || 10 || B || 10 || 10 || 5 || 0 || 0

09.03 || 0903.00.00.00 || Maté. || 20 || C || 20 || 20 || 10 || 5 || 0

09.04 || || Pepper of the genus Piper; dried or crushed or ground fruit of the genus Capsicum or of the genus Pimenta. || || || || || || ||

|| || - Pepper: || || || || || || ||

|| 0904.11.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0904.12.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Fruits of the genus Capsicum or of the genus Pimenta: || || || || || || ||

|| 0904.21.00.00 || -- Dried, neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0904.22.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0

09.05 || || Vanilla. || || || || || || ||

|| 0905.10.00.00 || - Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0905.20.00.00 || - Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0

09.06 || || Cinnamon and cinnamon-tree flowers. || || || || || || ||

|| || - Neither crushed nor ground: || || || || || || ||

|| 0906.11.00.00 || -- Cinnamon (Cinnamomum zeylanicum Blume) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0906.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0906.20.00.00 || - Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0

09.07 || || Cloves (whole fruit, cloves and stems). || || || || || || ||

|| 0907.10.00.00 || - Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0907.20.00.00 || - Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0

09.08 || || Nutmeg, mace and cardamoms. || || || || || || ||

|| || - Nutmeg: || || || || || || ||

|| 0908.11.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0908.12.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Mace: || || || || || || ||

|| 0908.21.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0908.22.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Cardamoms: || || || || || || ||

|| 0908.31.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0908.32.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0

09.09 || || Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries. || || || || || || ||

|| || - Seeds of coriander: || || || || || || ||

|| 0909.21.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0909.22.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Seeds of cumin: || || || || || || ||

|| 0909.31.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0909.32.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Seeds of anise, badian, caraway or fennel; juniper berries: || || || || || || ||

|| 0909.61.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0909.62.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0

09.10 || || Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. || || || || || || ||

|| || - Ginger: || || || || || || ||

|| 0910.11.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0910.12.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0910.20.00.00 || - Saffron || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0910.30.00.00 || - Turmeric (curcuma) || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other spices: || || || || || || ||

|| 0910.91.00.00 || -- Mixtures referred to in note 1(b) to this Chapter || 20 || C || 20 || 20 || 10 || 5 || 0

|| 0910.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

10.01 || || Wheat and meslin. || || || || || || ||

|| || -- Durum wheat: || || || || || || ||

|| 1001.11.00.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1001.19.00.00 || -- Other || 5 || B || 5 || 5 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 1001.91.00.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1001.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

10.02 || || Rye. || || || || || || ||

|| 1002.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1002.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

10.03 || || Barley. || || || || || || ||

|| 1003.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1003.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

10.04 || || Oats. || || || || || || ||

|| 1004.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1004.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

10.05 || || Maize (corn). || || || || || || ||

|| 1005.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1005.90.00.00 || - Other || 5 || B || 5 || 5 || 0 || 0 || 0

10.06 || || Rice. || || || || || || ||

|| || - Rice in the husk (paddy or rough): || || || || || || ||

|| 1006.10.10.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1006.10.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1006.20.00.00 || - Husked (brown) rice || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Semi-milled or wholly milled rice, whether or not polished or glazed: || || || || || || ||

|| 1006.30.10.00 || -- In packings of more than 5 kg or in bulk || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1006.30.90.00 || -- In packings of 5 kg or less || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1006.40.00.00 || - Broken rice || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

10.07 || || Grain sorghum. || || || || || || ||

|| 1007.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1007.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

10.08 || || Buckwheat, millet and canary seed; other cereals. || || || || || || ||

|| 1008.10.00.00 || - Buckwheat || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Millet: || || || || || || ||

|| 1008.21.00.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1008.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1008.30.00.00 || - Canary seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1008.40.00.00 || - Fonio (Digitaria spp.) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1008.50.00.00 || - Quinoa (Chenopodium quinoa) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1008.60.00.00 || - Triticale || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1008.90.00.00 || - Other cereals || 5 || A || 5 || 0 || 0 || 0 || 0

11.01 || 1101.00.00.00 || Wheat or meslin flour. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

11.02 || || Cereal flours other than of wheat or meslin. || || || || || || ||

|| 1102.20.00.00 || - Maize (corn) flour || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other || || || || || || ||

|| 1102.90.10.00 || -- Of millet or sorghum || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1102.90.90.00 || -- Of other cereals || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

11.03 || || Cereal groats, meal and pellets. || || || || || || ||

|| || - Groats and meal: || || || || || || ||

|| 1103.11.00.00 || -- Of wheat || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1103.13.00.00 || -- Of maize (corn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1103.19.00.00 || -- Of other cereals || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1103.20.00.00 || - Pellets || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

11.04 || || Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. || || || || || || ||

|| || - Rolled or flaked grains: || || || || || || ||

|| 1104.12.00.00 || -- Of oats || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1104.19.00.00 || -- Of other cereals || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other worked grains (for example, hulled, pearled, sliced or kibbled): || || || || || || ||

|| 1104.22.00.00 || -- Of oats || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1104.23.00.00 || -- Of maize (corn) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1104.29.00.00 || -- Of other cereals || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1104.30.00.00 || - Germ of cereals, whole, rolled, flaked or ground || 10 || B || 10 || 10 || 5 || 0 || 0

11.05 || || Flour, meal, powder, flakes, granules and pellets of potatoes. || || || || || || ||

|| 1105.10.00.00 || - Flour, meal and powder || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1105.20.00.00 || - Flakes, granules and pellets || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

11.06 || || Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8. || || || || || || ||

|| 1106.10.00.00 || - Of the dried leguminous vegetables of heading 07.13 || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Of sago or of roots or tubers of heading 07.14 || || || || || || ||

|| || -- Of cassava: || || || || || || ||

|| 1106.20.11.00 || --- Flour and powder || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1106.20.12.00 || --- Meal/dough || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1106.20.20.00 || -- Of yam || 20 || C || 20 || 20 || 10 || 5 || 0

|| || -- Other: || || || || || || ||

|| 1106.20.91.00 || --- Cocoyam flour || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1106.20.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of the products of Chapter 8: || || || || || || ||

|| 1106.30.10.00 || -- Plantain flour || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1106.30.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

11.07 || || Malt, whether or not roasted. || || || || || || ||

|| 1107.10.00.00 || - Not roasted || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1107.20.00.00 || - Roasted || 5 || A || 5 || 0 || 0 || 0 || 0

11.08 || || Starches; inulin. || || || || || || ||

|| || - Starches: || || || || || || ||

|| || -- Wheat starch: || || || || || || ||

|| 1108.11.10.00 || --- Pharmaceutical grade || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1108.11.90.00 || --- Other: || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Maize (corn) starch: || || || || || || ||

|| 1108.12.10.00 || --- Pharmaceutical grade || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1108.12.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Potato starch: || || || || || || ||

|| 1108.13.10.00 || --- Pharmaceutical grade || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1108.13.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Manioc (cassava) starch: || || || || || || ||

|| 1108.14.10.00 || --- Pharmaceutical grade || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1108.14.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Other starches: || || || || || || ||

|| 1108.19.10.00 || --- Pharmaceutical grade || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1108.19.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1108.20.00.00 || - Inulin || 10 || B || 10 || 10 || 5 || 0 || 0

11.09 || 1109.00.00.00 || Wheat gluten, whether or not dried. || 10 || B || 10 || 10 || 5 || 0 || 0

12.01 || || Soya beans, whether or not broken. || || || || || || ||

|| 1201.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1201.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

12.02 || || Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken. || || || || || || ||

|| 1202.30.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| || -- In shell: || || || || || || ||

|| 1202.41.10.00 || --- Used for manufacturing oil || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1202.41.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Shelled, whether or not broken: || || || || || || ||

|| 1202.42.10.00 || --- Used for manufacturing oil || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1202.42.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

12.03 || 1203.00.00.00 || Copra. || 5 || A || 5 || 0 || 0 || 0 || 0

12.04 || 1204.00.00.00 || Linseed, whether or not broken. || 5 || A || 5 || 0 || 0 || 0 || 0

12.05 || || Rape or colza seeds, whether or not broken. || || || || || || ||

|| 1205.10.00.00 || - Low erucic acid rape or colza seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1205.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

12.06 || 1206.00.00.00 || Sunflower seeds, whether or not broken. || 5 || A || 5 || 0 || 0 || 0 || 0

12.07 || || Other oil seeds and oleaginous fruits, whether or not broken. || || || || || || ||

|| 1207.10.00.00 || - Palm nuts and kernels || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Cotton seeds: || || || || || || ||

|| 1207.21.00.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1207.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1207.30.00.00 || - Castor oil seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1207.40.00.00 || - Sesamum seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1207.50.00.00 || - Mustard seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1207.60.00.00 || - Safflower (Carthamus tinctorius) seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1207.70.00.00 || - Melon seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 1207.91.00.00 || -- Poppy seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Other: || || || || || || ||

|| 1207.99.10.00 || --- Shea nuts (karate nuts) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1207.99.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

12.08 || || Flours and meals of oil seeds or oleaginous fruits, other than those of mustard. || || || || || || ||

|| 1208.10.00.00 || - Of soya beans || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1208.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

12.09 || || Seeds, fruit and spores, of a kind used for sowing. || || || || || || ||

|| 1209.10.00.00 || - Sugar beet seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Seeds of forage plants: || || || || || || ||

|| 1209.21.00.00 || -- Lucerne (alfalfa) seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1209.22.00.00 || -- Clover (Trifolium spp.) seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1209.23.00.00 || -- Fescue seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1209.24.00.00 || -- Kentucky blue grass (Poa pratensis L.) seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1209.25.00.00 || -- Ryegrass (Lolium multiflorum Lam., Lolium perenne L.) seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1209.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1209.30.00.00 || - Seeds of herbaceous plants cultivated principally for their flowers || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 1209.91.00.00 || -- Vegetable seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1209.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

12.10 || || Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin. || || || || || || ||

|| 1210.10.00.00 || - Hop cones, neither ground nor powdered nor in the form of pellets || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1210.20.00.00 || - Hop cones, ground, powdered or in the form of pellets; lupulin || 5 || A || 5 || 0 || 0 || 0 || 0

12.11 || || Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered. || || || || || || ||

|| 1211.20.00.00 || - Ginseng roots || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1211.30.00.00 || - Coca leaf || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1211.40.00.00 || - Poppy straw || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 1211.90.10.00 || -- Pyrethrum || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1211.90.20.00 || -- Bark and wood used in pharmacy and medicine || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1211.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

12.12 || || Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included. || || || || || || ||

|| || - Seaweeds and other algae: || || || || || || ||

|| 1212.21.00.00 || -- Fit for human consumption || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1212.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 1212.91.00.00 || -- Sugar beet || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1212.92.00.00 || -- Locust beans (carob) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1212.93.00.00 || -- Sugar cane || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1212.94.00.00 || -- Chicory roots || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1212.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

ANNEX C (Part 3)

Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20

12.13 || || Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. || || || || || || ||

|| 1213.00.10.00 || - Maize (corn) husks || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1213.00.90.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

12.14 || || Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. || || || || || || ||

|| 1214.10.00.00 || - Lucerne (alfalfa) meal and pellets || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1214.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

13.01 || || Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams). || || || || || || ||

|| 1301.20.00.00 || - Gum Arabic || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1301.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

13.02 || || Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. || || || || || || ||

|| || - Vegetable saps and extracts: || || || || || || ||

|| 1302.11.00.00 || -- Opium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1302.12.00.00 || -- Of liquorice || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1302.13.00.00 || -- Of hops || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1302.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1302.20.00.00 || - Pectic substances, pectinates and pectates || 5 || A || 5 || 0 || 0 || 0 || 0

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

|| 1302.31.00.00 || -- Agar-agar || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1302.32.00.00 || -- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1302.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

14.01 || || Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). || || || || || || ||

|| 1401.10.00.00 || - Bamboos || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1401.20.00.00 || - Rattans || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1401.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

14.04 || || Vegetable products not elsewhere specified or included. || || || || || || ||

|| 1404.20.00.00 || - Cotton linters || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 1404.90.10.00 || -- Hard seeds, pips, hulls and nuts of a kind used for carving || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1404.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

15.01 || || Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03. || || || || || || ||

|| 1501.10.00.00 || - Lard || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1501.20.00.00 || - Other pig fat || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1501.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

15.02 || || Fats of bovine animals, sheep or goats, other than those of heading 15.03. || || || || || || ||

|| 1502.10.00.00 || - Tallow || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1502.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

15.03 || 1503.00.00.00 || Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. || 5 || A || 5 || 0 || 0 || 0 || 0

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

|| 1504.10.00.00 || - Fish-liver oils and their fractions || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1504.20.00.00 || - Fats and oils and their fractions, of fish, other than liver oils || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1504.30.00.00 || - Fats and oils and their fractions, of marine mammals || 10 || B || 10 || 10 || 5 || 0 || 0

15.05 || 1505.00.00.00 || Wool grease and fatty substances derived therefrom (including lanolin). || 5 || A || 5 || 0 || 0 || 0 || 0

15.06 || 1506.00.00.00 || Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. || 10 || B || 10 || 10 || 5 || 0 || 0

15.07 || || Soya-bean oil and its fractions, whether or not refined, but not chemically modified. || || || || || || ||

|| 1507.10.00.00 || - Crude oil, whether or not degummed || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1507.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

15.08 || || Groundnut oil and its fractions, whether or not refined, but not chemically modified. || || || || || || ||

|| 1508.10.00.00 || - Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| 1508.90.10.00 || -- Put up for retail sale in packings with a net content of 5 litres or less || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1508.90.90.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

15.09 || || Olive oil and its fractions, whether or not refined, but not chemically modified. || || || || || || ||

|| || - Virgin: || || || || || || ||

|| 1509.10.10.00 || -- Put up for retail sale in packings with a net content of 5 litres or less || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1509.10.90.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 1509.90.10.00 || -- Put up for retail sale in packings with a net content of 5 litres or less || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1509.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

15.10 || || Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09. || || || || || || ||

|| 1510.00.10.00 || -- Put up for retail sale in packings with a net content of 5 litres or less || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1510.00.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

15.11 || || Palm oil and its fractions, whether or not refined, but not chemically modified. || || || || || || ||

|| 1511.10.00.00 || - Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| 1511.90.10.00 || -- Fractions of oil, not fit for human consumption whether or not deodorised or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 1511.90.91.00 || --- Put up for retail sale in packings with a net content of 5 litres or less || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1511.90.99.00 || --- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

15.12 || || Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. || || || || || || ||

|| || - Sunflower-seed or safflower oil and fractions thereof: || || || || || || ||

|| 1512.11.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1512.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Cotton-seed oil and its fractions: || || || || || || ||

|| 1512.21.00.00 || -- Crude oil, whether or not gossypol has been removed || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1512.29.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

15.13 || || Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. || || || || || || ||

|| || - Coconut (copra) oil and its fractions: || || || || || || ||

|| 1513.11.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1513.19.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Palm kernel or babassu oil and fractions thereof: || || || || || || ||

|| 1513.21.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1513.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

15.14 || || Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. || || || || || || ||

|| || - Low-erucic-acid rape or colza oil and its fractions: || || || || || || ||

|| 1514.11.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1514.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 1514.91.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1514.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

15.15 || || Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. || || || || || || ||

|| || - Linseed oil and its fractions: || || || || || || ||

|| 1515.11.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1515.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Maize (corn) oil and its fractions: || || || || || || ||

|| 1515.21.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1515.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1515.30.00.00 || - Castor oil and its fractions || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1515.50.00.00 || - Sesame oil and its fractions || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| || -- Shea (karite) oil and its fractions: || || || || || || ||

|| 1515.90.11.00 || --- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1515.90.19.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1515.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

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

|| 1516.10.00.00 || - Animal fats and oils and their fractions || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Vegetable fats and oils and their fractions: || || || || || || ||

|| 1516.20.10.00 || -- Hydrogenated vegetable fats || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1516.20.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

15.17 || || 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 15.16. || || || || || || ||

|| 1517.10.00.00 || - Margarine, excluding liquid margarine || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 1517.90.10.00 || -- Other food preparations of vegetable fats || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1517.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

15.18 || 1518.00.00.00 || Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

15.20 || 1520.00.00.00 || Glycerol, crude; glycerol waters and glycerol lyes. || 10 || B || 10 || 10 || 5 || 0 || 0

15.21 || || Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured. || || || || || || ||

|| 1521.10.00.00 || - Vegetable waxes || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 1521.90.10.00 || -- Beeswax and other insect waxes || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1521.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

15.22 || 1522.00.00.00 || Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. || 10 || B || 10 || 10 || 5 || 0 || 0

16.01 || || Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. || || || || || || ||

|| 1601.00.10.00 || - Of liver || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1601.00.90.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

16.02 || || Other prepared or preserved meat, meat offal or blood. || || || || || || ||

|| 1602.10.00.00 || - Homogenised preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1602.20.00.00 || - Of liver of any animal || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of poultry of heading 01.05: || || || || || || ||

|| 1602.31.00.00 || -- Of turkeys || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1602.32.00.00 || -- Of fowls of the species Gallus domesticus || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1602.39.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of swine: || || || || || || ||

|| 1602.41.00.00 || -- Hams and cuts thereof || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1602.42.00.00 || -- Shoulders and cuts thereof || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1602.49.00.00 || -- Other, including mixtures || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of bovine animals: || || || || || || ||

|| 1602.50.10.00 || -- Canned beef (corned beef) || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1602.50.90.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1602.90.00.00 || - Other, including preparations of blood of any animal || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

16.03 || 1603.00.00.00 || Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

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

|| || - Fish, whole or in pieces, but not minced: || || || || || || ||

|| 1604.11.00.00 || -- Salmon || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1604.12.00.00 || -- Herring || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Sardines, sardinella and brisling or sprats: || || || || || || ||

|| 1604.13.10.00 || --- Sardines, in ¼ club cans of a height of 30 mm or less || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1604.13.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1604.14.00.00 || -- Tuna, skipjack and bonito (Sarda spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1604.15.00.00 || -- Mackerel || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1604.16.00.00 || -- Anchovies || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1604.17.00.00 || -- Eels || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1604.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1604.20.00.00 || - Other prepared or preserved fish || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Caviar and caviar substitutes: || || || || || || ||

|| 1604.31.00.00 || -- Caviar || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1604.32.00.00 || -- Caviar substitutes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

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

|| 1605.10.00.00 || - Crab || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Shrimps and prawns: || || || || || || ||

|| 1605.21.00.00 || -- Not in airtight containers || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.30.00.00 || - Lobster || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.40.00.00 || - Other crustaceans || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Molluscs: || || || || || || ||

|| 1605.51.00.00 || -- Oysters || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.52.00.00 || -- Scallops, including queen scallops || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.53.00.00 || -- Mussels || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.54.00.00 || -- Cuttlefish and squid || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.55.00.00 || -- Octopus || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.56.00.00 || -- Clams, cockles and arkshells || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.57.00.00 || -- Abalone || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.58.00.00 || -- Snails, other than sea snails || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other aquatic invertebrates: || || || || || || ||

|| 1605.61.00.00 || -- Sea cucumbers || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.62.00.00 || -- Sea urchins || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.63.00.00 || -- Jellyfish || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1605.69.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

17.01 || || Cane or beet sugar and chemically pure sucrose, in solid form. || || || || || || ||

|| || - Raw sugar not containing added flavouring or colouring matter: || || || || || || ||

|| 1701.12.00.00 || -- Beet sugar || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1701.13.00.00 || -- Cane sugar specified in subheading Note 2 to this Chapter || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other cane sugar: || || || || || || ||

|| 1701.14.10.00 || --- Meant for sugar refinery || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1701.14.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| || -- Containing added flavouring or colouring matter: || || || || || || ||

|| 1701.91.10.00 || --- In powder, crystal or granule form || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1701.91.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 1701.99.10.00 || --- In powder, crystal or granule form || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1701.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

17.02 || || 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. || || || || || || ||

|| || - Lactose and lactose syrup: || || || || || || ||

|| 1702.11.00.00 || -- Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1702.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1702.20.00.00 || - Maple sugar and maple syrup || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1702.30.00.00 || - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1702.40.00.00 || - Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1702.50.00.00 || - Chemically pure fructose || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1702.60.00.00 || - Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1702.90.00.00 || - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose || 5 || A || 5 || 0 || 0 || 0 || 0

17.03 || || Molasses resulting from the extraction or refining of sugar. || || || || || || ||

|| 1703.10.00.00 || - Cane molasses || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1703.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

17.04 || || Sugar confectionery (including white chocolate), not containing cocoa. || || || || || || ||

|| 1704.10.00.00 || - Chewing gum, whether or not sugar-coated || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1704.90.00.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

18.01 || || Cocoa beans, whole or broken, raw or roasted. || || || || || || ||

|| || - Cocoa beans: || || || || || || ||

|| 1801.00.11.00 || -- Superior quality || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1801.00.12.00 || -- Standard quality || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1801.00.19.00 || -- Other quality || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1801.00.20.00 || - Roasted || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1801.00.30.00 || - Broken || 5 || A || 5 || 0 || 0 || 0 || 0

18.02 || 1802.00.00.00 || Cocoa shells, husks, skins and other cocoa waste. || 10 || B || 10 || 10 || 5 || 0 || 0

18.03 || || Cocoa paste, whether or not defatted. || || || || || || ||

|| 1803.10.00.00 || - Not defatted || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1803.20.00.00 || - Wholly or partly defatted || 10 || B || 10 || 10 || 5 || 0 || 0

18.04 || || Cocoa butter, fat and oil. || || || || || || ||

|| 1804.00.10.00 || - Fat and oil of cocoa || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1804.00.20.00 || - Natural cocoa butter || 10 || B || 10 || 10 || 5 || 0 || 0

|| 1804.00.90.00 || - Other butter of cocoa and deodorised cocoa || 10 || B || 10 || 10 || 5 || 0 || 0

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

|| 1805.00.10.00 || - In packing with a net content not exceeding 2 kg || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1805.00.90.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

18.06 || || Chocolate and other food preparations containing cocoa. || || || || || || ||

|| 1806.10.00.00 || - Cocoa powder, containing added sugar or other sweetening matter || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1806.20.00.00 || - 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 || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other, in blocks, slabs or bars: || || || || || || ||

|| 1806.31.00.00 || -- Filled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Not filled: || || || || || || ||

|| 1806.32.10.00 || --- Chocolate || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1806.32.90.00 || --- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 1806.90.10.00 || -- Other confectionery containing cocoa and chocolate || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1806.90.90.00 || -- Other food preparations containing cocoa and chocolate || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

19.01 || || Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. || || || || || || ||

|| 1901.10.00.00 || - Preparations for infant use, put up for retail sale || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1901.20.00.00 || - Mixes and doughs for the preparation of bakers’ wares of heading 19.05 || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 1901.90.10.00 || -- Preparations of milk containing vegetable fats and oils, powdered or granular, in packings of 25 kg or more || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1901.90.20.00 || -- Preparations of milk containing vegetable fats and oils, powdered or granular, in packings of less than 25 kg but not lower than 12.5 kg || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1901.90.30.00 || -- Malt extract || 5 || A || 5 || 0 || 0 || 0 || 0

|| 1901.90.40.00 || -- Malted beverage powder in bulk of not less than 25 kg || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 1901.90.91.00 || --- Food preparation of cassava product of heading 11.06 (including "Gari" but excluding products of heading 19.03) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 1901.90.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

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

|| || - Uncooked pasta, not stuffed or otherwise prepared: || || || || || || ||

|| 1902.11.00.00 || -- Containing eggs || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1902.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1902.20.00.00 || - Stuffed pasta, whether or not cooked or otherwise prepared || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1902.30.00.00 || - Other pasta || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1902.40.00.00 || - Couscous || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

19.03 || 1903.00.00.00 || Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms. || 20 || C || 20 || 20 || 10 || 5 || 0

19.04 || || 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 or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included. || || || || || || ||

|| 1904.10.00.00 || - Prepared foods obtained by the swelling or roasting of cereals or cereal products || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: || || || || || || ||

|| 1904.20.10.00 || -- Oat meal in packings of not less than 25 kg || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1904.20.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1904.30.00.00 || - Bulgur wheat || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1904.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

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

|| 1905.10.00.00 || - Crispbread || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1905.20.00.00 || - Gingerbread and the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Sweet biscuits; waffles and wafers: || || || || || || ||

|| 1905.31.00.00 || -- Sweet biscuits || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1905.32.00.00 || -- Waffles and wafers || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1905.40.00.00 || - Rusks, toasted bread and similar toasted products || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 1905.90.00.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

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

|| 2001.10.00.00 || - Cucumbers and gherkins || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2001.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

20.02 || || Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. || || || || || || ||

|| 2002.10.00.00 || - Tomatoes, whole or in pieces || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| || -- Tomato paste or concentrates, not put up for retail sale: || || || || || || ||

|| 2002.90.11.00 || --- Triple concentrate || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2002.90.19.00 || --- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2002.90.20.00 || -- Tomato paste or concentrates, put up for retail sale || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2002.90.90.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

20.03 || || Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. || || || || || || ||

|| 2003.10.00.00 || - Mushrooms of the genus Agaricus || 20 || C || 20 || 20 || 10 || 5 || 0

|| 2003.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

20.04 || || Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06. || || || || || || ||

|| 2004.10.00.00 || - Potatoes || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2004.90.00.00 || - Other vegetables and mixtures of vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

20.05 || || Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06. || || || || || || ||

|| 2005.10.00.00 || - Homogenised vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2005.20.00.00 || - Potatoes || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2005.40.00.00 || - Peas (Pisum sativum) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Beans (Vigna spp., Phaseolus spp.): || || || || || || ||

|| 2005.51.00.00 || -- Beans, shelled || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2005.59.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2005.60.00.00 || - Asparagus || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2005.70.00.00 || - Olives || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2005.80.00.00 || - Sweet corn (Zea mays var. saccharata) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other vegetables and mixtures of vegetables: || || || || || || ||

|| 2005.91.00.00 || -- Bamboo shoots || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2005.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

20.06 || 2006.00.00.00 || Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

20.07 || || Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. || || || || || || ||

|| 2007.10.00.00 || - Homogenised preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 2007.91.00.00 || -- Citrus fruit || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2007.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

20.08 || || Fruit, 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. || || || || || || ||

|| || Nuts, groundnuts and other seeds, whether or not mixed together: || || || || || || ||

|| || -- Groundnuts: || || || || || || ||

|| 2008.11.10.00 || --- Peanut butter || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2008.11.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2008.19.00.00 || -- Other, including mixtures || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2008.20.00.00 || - Pineapples || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2008.30.00.00 || - Citrus fruit || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2008.40.00.00 || - Pears || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2008.50.00.00 || - Apricots || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2008.60.00.00 || - Cherries || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2008.70.00.00 || - Peaches, including nectarines || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2008.80.00.00 || - Strawberries || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other, including mixtures other than those of subheading 2008.19: || || || || || || ||

|| 2008.91.00.00 || -- Palm hearts || 20 || C || 20 || 20 || 10 || 5 || 0

|| 2008.93.00.00 || -- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 2008.97.00.00 || -- Mixtures || 20 || C || 20 || 20 || 10 || 5 || 0

|| 2008.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

20.09 || || Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. || || || || || || ||

|| || - Orange juice: || || || || || || ||

|| || -- Frozen: || || || || || || ||

|| 2009.11.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.11.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Not frozen, of a Brix value not exceeding 20: || || || || || || ||

|| 2009.12.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.12.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 2009.19.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.19.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Grapefruit (including pomelo) juice: || || || || || || ||

|| || -- Of a Brix value not exceeding 20: || || || || || || ||

|| 2009.21.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.21.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 2009.29.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.29.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Juice of any other single citrus fruit: || || || || || || ||

|| || -- Of a Brix value not exceeding 20: || || || || || || ||

|| 2009.31.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.31.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 2009.39.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.39.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Pineapple juice: || || || || || || ||

|| || -- Of a Brix value not exceeding 20: || || || || || || ||

|| 2009.41.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.41.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 2009.49.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.49.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Tomato juice: || || || || || || ||

|| 2009.50.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.50.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Grape juice (including grape must): || || || || || || ||

|| || -- Of a Brix value not exceeding 30: || || || || || || ||

|| 2009.61.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.61.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 2009.69.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.69.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Apple juice: || || || || || || ||

|| || -- Of a Brix value not exceeding 20: || || || || || || ||

|| 2009.71.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.71.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 2009.79.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.79.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Juice of any other single fruit or vegetable: || || || || || || ||

|| || -- Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice: || || || || || || ||

|| 2009.81.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.81.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| || --- Guava juice: || || || || || || ||

|| 2009.89.11.00 || ---- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.89.19.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || --- Tamarind juice: || || || || || || ||

|| 2009.89.21.00 || ---- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.89.29.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || --- Mango juice: || || || || || || ||

|| 2009.89.31.00 || ---- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.89.39.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || --- Other: || || || || || || ||

|| 2009.89.91.00 || ---- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.89.99.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Mixtures of juices: || || || || || || ||

|| 2009.90.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2009.90.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

21.01 || || 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: || || || || || || ||

|| 2101.11.00.00 || -- Extracts, essences and concentrates || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2101.12.00.00 || -- Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2101.20.00.00 || - 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 || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2101.30.00.00 || - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

21.02 || || Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders. || || || || || || ||

|| 2102.10.00.00 || - Active yeasts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2102.20.00.00 || - Inactive yeasts; other single-cell micro-organisms, dead || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2102.30.00.00 || - Prepared baking powders || 5 || A || 5 || 0 || 0 || 0 || 0

21.03 || || Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. || || || || || || ||

|| 2103.10.00.00 || - Soya sauce || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2103.20.00.00 || - Tomato ketchup and other tomato sauces || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2103.30.00.00 || - Mustard flour and meal and prepared mustard || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 2103.90.10.00 || -- Fish sauce "NUOC-MAM" || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other || || || || || || ||

|| 2103.90.91.00 || --- Seasoning powder in packings of not less than 25 kg || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2103.90.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

21.04 || || Soups and broths and preparations therefor: homogenised composite food preparations. || || || || || || ||

|| || - Soups and broths and preparations therefor: || || || || || || ||

|| 2104.10.10.00 || -- Preparations in block or loaf form || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2104.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2104.20.00.00 || - Homogenised composite food preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

21.05 || 2105.00.00.00 || Ice cream and other edible ice, whether or not containing cocoa. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

21.06 || || Food preparations not elsewhere specified or included. || || || || || || ||

|| || - Protein concentrates and textured protein substances: || || || || || || ||

|| 2106.10.10.00 || -- Protein concentrates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2106.10.20.00 || -- Textured protein substances || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| 2106.90.10.00 || -- Syrups containing added flavouring or colouring matter || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 2106.90.91.00 || --- Stock powder (‘masses partielles’) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2106.90.92.00 || --- Extracts, essences and flavouring products of a kind used in the drink industries || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2106.90.93.00 || --- Bread-improvers || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2106.90.94.00 || --- Powders for the instant preparation of drinks || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2106.90.95.00 || --- Preparations for "herbal tea" || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2106.90.96.00 || --- Food supplements || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2106.90.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

22.01 || || Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. || || || || || || ||

|| || - Mineral waters and aerated waters: || || || || || || ||

|| 2201.10.10.00 || -- Mineral waters || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2201.10.20.00 || -- Aerated waters || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2201.90.00.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

22.02 || || Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. || || || || || || ||

|| 2202.10.00.00 || - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 2202.90.10.00 || -- Beverages containing high doses of caffeine of the kind "Energy drinks" || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2202.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

22.03 || || Beer made from malt. || || || || || || ||

|| 2203.00.10.00 || - In containers holding 50 centilitres or less || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2203.00.90.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

22.04 || || Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. || || || || || || ||

|| 2204.10.00.00 || - Sparkling wine || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: || || || || || || ||

|| 2204.21.00.00 || -- In containers holding 2 litres or less || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 2204.29.10.00 || --- Wine in containers holding 200 litres or more for industry || 20 || C || 20 || 20 || 10 || 5 || 0

|| 2204.29.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2204.30.00.00 || - Other grape must || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

22.05 || || Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. || || || || || || ||

|| 2205.10.00.00 || - In containers holding 2 litres or less || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2205.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

22.06 || || Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. || || || || || || ||

|| 2206.00.10.00 || - Other beer not made from malt || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other || || || || || || ||

|| 2206.00.91.00 || -- Palm wine || 20 || C || 20 || 20 || 10 || 5 || 0

|| 2206.00.99.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

22.07 || || Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength. || || || || || || ||

|| || - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher: || || || || || || ||

|| 2207.10.10.00 || -- For medical, pharmaceutical or scientific purposes || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2207.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2207.20.00.00 || - Ethyl alcohol and other spirits, denatured, of any strength || 10 || B || 10 || 10 || 5 || 0 || 0

22.08 || || Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages. || || || || || || ||

|| || - Spirits obtained by distilling grape wine or grape marc: || || || || || || ||

|| 2208.20.10.00 || -- Brandy || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2208.20.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2208.30.00.00 || - Whiskies || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2208.40.00.00 || - Rum and other spirits obtained by distilling fermented sugar-cane products || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2208.50.00.00 || - Gin and Geneva || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2208.60.00.00 || - Vodka || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2208.70.00.00 || - Liqueurs and cordials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2208.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

22.09 || || Vinegar and substitutes for vinegar obtained from acetic acid. || || || || || || ||

|| 2209.00.10.00 || - Alcohol vinegar || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2209.00.90.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

23.01 || || Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. || || || || || || ||

|| 2301.10.00.00 || - Flours, meals and pellets, of meat or meat offal; greaves || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2301.20.00.00 || - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates || 10 || B || 10 || 10 || 5 || 0 || 0

23.02 || || Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. || || || || || || ||

|| 2302.10.00.00 || - Of maize (corn) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2302.30.00.00 || - Of wheat || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2302.40.00.00 || - Of other cereals || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2302.50.00.00 || - Of leguminous plants || 10 || B || 10 || 10 || 5 || 0 || 0

23.03 || || Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. || || || || || || ||

|| 2303.10.00.00 || - Residues of starch manufacture and similar residues || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2303.20.00.00 || - Beet-pulp, bagasse and other waste of sugar manufacture || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2303.30.00.00 || - Brewing or distilling dregs and waste || 10 || B || 10 || 10 || 5 || 0 || 0

23.04 || 2304.00.00.00 || Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil. || 10 || B || 10 || 10 || 5 || 0 || 0

23.05 || 2305.00.00.00 || Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil. || 10 || B || 10 || 10 || 5 || 0 || 0

23.06 || || Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05. || || || || || || ||

|| 2306.10.00.00 || - Of cotton seeds || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2306.20.00.00 || - Of linseed || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2306.30.00.00 || - Of sunflower seeds || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Of rape or colza seeds: || || || || || || ||

|| 2306.41.00.00 || -- Of low erucic acid rape or colza seeds || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2306.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2306.50.00.00 || - Of coconut or copra || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2306.60.00.00 || - Of palm nuts or kernels || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2306.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

23.07 || 2307.00.00.00 || Wine lees; argol. || 10 || B || 10 || 10 || 5 || 0 || 0

23.08 || 2308.00.00.00 || Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. || 10 || B || 10 || 10 || 5 || 0 || 0

23.09 || || Preparations of a kind used in animal feeding. || || || || || || ||

|| 2309.10.00.00 || - Dog or cat food, put up for retail sale || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other: || || || || || || ||

|| 2309.90.10.00 || -- Preparations containing added vitamins || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2309.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

24.01 || || Unmanufactured tobacco; tobacco refuse. || || || || || || ||

|| 2401.10.00.00 || - Tobacco, not stemmed/stripped || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2401.20.00.00 || - Tobacco, partly or wholly stemmed/stripped || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2401.30.00.00 || - Tobacco refuse || 5 || A || 5 || 0 || 0 || 0 || 0

24.02 || || Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. || || || || || || ||

|| 2402.10.00.00 || - Cigars, cheroots and cigarillos, containing tobacco || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2402.20.00.00 || - Cigarettes containing tobacco || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2402.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

24.03 || || Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences. || || || || || || ||

|| || Smoking tobacco, whether or not containing tobacco substitutes in any proportion: || || || || || || ||

|| 2403.11.00.00 || -- Water-pipe tobacco specified in subheading Note 1 to this Chapter || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2403.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 2403.91.00.00 || -- ‘Homogenised’ or ‘reconstituted’ tobacco || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Other: || || || || || || ||

|| 2403.99.10.00 || -- Expanded tobacco || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2403.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

25.01 || || Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water. || || || || || || ||

|| 2501.00.10.00 || - Denatured salt || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2501.00.20.00 || - Salt for human consumption || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2501.00.30.00 || - Compressed salt used in animal feeding || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2501.00.90.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

25.02 || 2502.00.00.00 || Unroasted iron pyrites. || 5 || A || 5 || 0 || 0 || 0 || 0

25.03 || 2503.00.00.00 || Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. || 5 || A || 5 || 0 || 0 || 0 || 0

25.04 || || Natural graphite. || || || || || || ||

|| 2504.10.00.00 || - In powder or in flakes || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2504.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

25.05 || || Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26. || || || || || || ||

|| 2505.10.00.00 || - Silica sands and quartz sands || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2505.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

25.06 || || Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. || || || || || || ||

|| 2506.10.00.00 || - Quartz || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2506.20.00.00 || - Quartzite || 5 || A || 5 || 0 || 0 || 0 || 0

25.07 || 2507.00.00.00 || Kaolin and other kaolinic clays, whether or not calcined. || 5 || A || 5 || 0 || 0 || 0 || 0

25.08 || || Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. || || || || || || ||

|| 2508.10.00.00 || - Bentonite || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2508.30.00.00 || - Fireclay || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2508.40.00.00 || - Other clays || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2508.50.00.00 || - Andalusite, kyanite and sillimanite || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2508.60.00.00 || - Mullite || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2508.70.00.00 || - Chamotte or dinas earths || 5 || A || 5 || 0 || 0 || 0 || 0

25.09 || 2509.00.00.00 || Chalk. || 5 || A || 5 || 0 || 0 || 0 || 0

25.10 || || Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. || || || || || || ||

|| 2510.10.00.00 || - Unground || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2510.20.00.00 || - Ground || 5 || A || 5 || 0 || 0 || 0 || 0

25.11 || || Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16. || || || || || || ||

|| 2511.10.00.00 || - Natural barium sulphate (barytes) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2511.20.00.00 || - Natural barium carbonate (witherite) || 5 || A || 5 || 0 || 0 || 0 || 0

25.12 || 2512.00.00.00 || Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. || 5 || A || 5 || 0 || 0 || 0 || 0

25.13 || || Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. || || || || || || ||

|| 2513.10.00.00 || - Pumice stone || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2513.20.00.00 || - Emery, natural corundum, natural garnet and other natural abrasives || 5 || A || 5 || 0 || 0 || 0 || 0

25.14 || 2514.00.00.00 || Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. || 5 || A || 5 || 0 || 0 || 0 || 0

25.15 || || Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. || || || || || || ||

|| || - Marble and travertine: || || || || || || ||

|| 2515.11.00.00 || -- Crude or roughly trimmed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2515.12.00.00 || -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2515.20.00.00 || - Ecaussine and other calcareous monumental or building stone; alabaster || 5 || A || 5 || 0 || 0 || 0 || 0

25.16 || || Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. || || || || || || ||

|| || - Granite: || || || || || || ||

|| 2516.11.00.00 || -- Crude or roughly trimmed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2516.12.00.00 || -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2516.20.00.00 || - Sandstone || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2516.90.00.00 || - Other monumental or building stone || 5 || A || 5 || 0 || 0 || 0 || 0

25.17 || || Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated. || || || || || || ||

|| 2517.10.00.00 || - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2517.20.00.00 || - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2517.30.00.00 || - Tarred macadam || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated: || || || || || || ||

|| 2517.41.00.00 || -- Of marble || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2517.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

25.18 || || Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. || || || || || || ||

|| 2518.10.00.00 || - Dolomite, not calcined or sintered || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2518.20.00.00 || - Calcined or sintered dolomite || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2518.30.00.00 || - Dolomite ramming mix || 5 || A || 5 || 0 || 0 || 0 || 0

25.19 || || Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. || || || || || || ||

|| 2519.10.00.00 || - Natural magnesium carbonate (magnesite) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2519.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

25.20 || || Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. || || || || || || ||

|| 2520.10.00.00 || - Gypsum; anhydrite || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2520.20.00.00 || - Plasters || 10 || B || 10 || 10 || 5 || 0 || 0

25.21 || 2521.00.00.00 || Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. || 5 || A || 5 || 0 || 0 || 0 || 0

25.22 || || Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25. || || || || || || ||

|| 2522.10.00.00 || - Quicklime || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2522.20.00.00 || - Slaked lime || 20 || C || 20 || 20 || 10 || 5 || 0

|| 2522.30.00.00 || - Hydraulic lime || 20 || C || 20 || 20 || 10 || 5 || 0

25.23 || || Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. || || || || || || ||

|| 2523.10.00.00 || - Cement clinkers || 10 || C || 10 || 10 || 5 || 0 || 0

|| || - Portland cement: || || || || || || ||

|| 2523.21.00.00 || -- White cement, whether or not artificially coloured || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2523.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2523.30.00.00 || - Aluminous cement || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2523.90.00.00 || - Other hydraulic cements || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

25.24 || || Asbestos. || || || || || || ||

|| 2524.10.00.00 || - Crocidolite || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2524.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

25.25 || || Mica, including splittings; mica waste. || || || || || || ||

|| 2525.10.00.00 || - Crude mica and mica rifted into sheets or splittings || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2525.20.00.00 || - Mica powder || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2525.30.00.00 || - Mica waste || 5 || A || 5 || 0 || 0 || 0 || 0

25.26 || || Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. || || || || || || ||

|| 2526.10.00.00 || - Not crushed, not powdered || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2526.20.00.00 || - Crushed or powdered || 5 || A || 5 || 0 || 0 || 0 || 0

25.28 || 2528.00.00.00 || Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight. || 5 || A || 5 || 0 || 0 || 0 || 0

25.29 || || Feldspar; leucite; nepheline and nepheline syenite; fluorspar. || || || || || || ||

|| 2529.10.00.00 || - Feldspar || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Fluorspar: || || || || || || ||

|| 2529.21.00.00 || -- Containing by weight 97 % or less of calcium fluoride || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2529.22.00.00 || -- Containing by weight more than 97 % of calcium fluoride || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2529.30.00.00 || - Leucite; nepheline and nepheline syenite || 5 || A || 5 || 0 || 0 || 0 || 0

25.30 || || Mineral substances not elsewhere specified or included. || || || || || || ||

|| 2530.10.00.00 || - Vermiculite, perlite and chlorites, unexpanded || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2530.20.00.00 || - Kieserite, epsomite (natural magnesium sulphates) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2530.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

26.01 || || Iron ores and concentrates, including roasted iron pyrites. || || || || || || ||

|| || - Iron ores and concentrates, other than roasted iron pyrites: || || || || || || ||

|| || -- Non-agglomerated: || || || || || || ||

|| 2601.11.10.00 || --- Iron ores lumps || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2601.11.20.00 || --- Iron ores fines || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2601.11.30.00 || --- Iron ores concentrates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2601.11.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2601.12.00.00 || -- Agglomerated || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2601.20.00.00 || - Roasted iron pyrites || 5 || A || 5 || 0 || 0 || 0 || 0

26.02 || 2602.00.00.00 || Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight. || 5 || A || 5 || 0 || 0 || 0 || 0

26.03 || 2603.00.00.00 || Copper ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0

26.04 || 2604.00.00.00 || Nickel ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0

26.05 || 2605.00.00.00 || Cobalt ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0

26.06 || 2606.00.00.00 || Aluminium ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0

26.07 || 2607.00.00.00 || Lead ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0

26.08 || 2608.00.00.00 || Zinc ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0

26.09 || 2609.00.00.00 || Tin ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0

26.10 || 2610.00.00.00 || Chromium ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0

26.11 || 2611.00.00.00 || Tungsten ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0

26.12 || || Uranium or thorium ores and concentrates. || || || || || || ||

|| 2612.10.00.00 || - Uranium ores and concentrates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2612.20.00.00 || - Thorium ores and concentrates || 5 || A || 5 || 0 || 0 || 0 || 0

26.13 || || Molybdenum ores and concentrates. || || || || || || ||

|| 2613.10.00.00 || - Roasted || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2613.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

26.14 || 2614.00.00.00 || Titanium ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0

26.15 || || Niobium, tantalum, vanadium or zirconium ores and concentrates. || || || || || || ||

|| 2615.10.00.00 || - Zirconium ores and concentrates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2615.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

26.16 || || Precious-metal ores and concentrates. || || || || || || ||

|| 2616.10.00.00 || - Silver ores and concentrates || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 2616.90.10.00 || -- Gold ores and concentrates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2616.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

26.17 || || Other ores and concentrates. || || || || || || ||

|| 2617.10.00.00 || - Antimony ores and concentrates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2617.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

26.18 || 2618.00.00.00 || Granulated slag (slag sand) from the manufacture of iron or steel. || 5 || A || 5 || 0 || 0 || 0 || 0

26.19 || 2619.00.00.00 || Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. || 5 || A || 5 || 0 || 0 || 0 || 0

26.20 || || Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds. || || || || || || ||

|| || - Containing mainly zinc: || || || || || || ||

|| 2620.11.00.00 || -- Hard zinc spelter || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2620.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Containing mainly lead: || || || || || || ||

|| 2620.21.00.00 || -- Leaded gasoline sludges and leaded anti-knock compound sludges || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2620.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2620.30.00.00 || - Containing mainly copper || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2620.40.00.00 || - Containing mainly aluminium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2620.60.00.00 || - Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 2620.91.00.00 || -- Containing antimony, beryllium, cadmium, chromium or their mixtures || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2620.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

26.21 || || Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste. || || || || || || ||

|| 2621.10.00.00 || - Ash and residues from the incineration of municipal waste || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2621.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

27.01 || || Coal; briquettes, ovoids and similar solid fuels manufactured from coal. || || || || || || ||

|| || - Coal, whether or not pulverised, but not agglomerated: || || || || || || ||

|| 2701.11.00.00 || -- Anthracite || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2701.12.00.00 || -- Bituminous coal || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2701.19.00.00 || -- Other coal || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2701.20.00.00 || - Briquettes, ovoids and similar solid fuels manufactured from coal || 5 || A || 5 || 0 || 0 || 0 || 0

27.02 || || Lignite, whether or not agglomerated, excluding jet. || || || || || || ||

|| 2702.10.00.00 || - Lignite, whether or not pulverised, but not agglomerated || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2702.20.00.00 || - Agglomerated lignite || 5 || A || 5 || 0 || 0 || 0 || 0

27.03 || 2703.00.00.00 || Peat (including peat litter), whether or not agglomerated. || 5 || A || 5 || 0 || 0 || 0 || 0

27.04 || 2704.00.00.00 || Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. || 5 || A || 5 || 0 || 0 || 0 || 0

27.05 || 2705.00.00.00 || Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. || 5 || A || 5 || 0 || 0 || 0 || 0

27.06 || 2706.00.00.00 || Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. || 5 || A || 5 || 0 || 0 || 0 || 0

27.07 || || Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. || || || || || || ||

|| 2707.10.00.00 || - Benzol (benzene) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2707.20.00.00 || - Toluol (toluene) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2707.30.00.00 || - Xylol (xylenes) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2707.40.00.00 || - Naphthalene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2707.50.00.00 || - Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250°C by the ASTM D 86 method || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 2707.91.00.00 || -- Creosote oils || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2707.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

27.08 || || Pitch and pitch coke, obtained from coal tar or from other mineral tars. || || || || || || ||

|| 2708.10.00.00 || - Pitch || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2708.20.00.00 || - Pitch coke || 5 || A || 5 || 0 || 0 || 0 || 0

27.09 || 2709.00.00.00 || Petroleum oils and oils obtained from bituminous minerals, crude. || 0 || A || 0 || 0 || 0 || 0 || 0

27.10 || || Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils. || || || || || || ||

|| || - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: || || || || || || ||

|| || -- Light oils and preparations: || || || || || || ||

|| 2710.12.10.00 || --- Partially refined oil including crude oil having undergone primary refinement || 0 || A || 0 || 0 || 0 || 0 || 0

|| || --- Special spirit: || || || || || || ||

|| 2710.12.21.00 || ---- White spirit || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2710.12.29.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2710.12.30.00 || ---- Aviation spirit || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2710.12.40.00 || --- Motor spirit, super || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2710.12.50.00 || --- Motor spirit, ordinary || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2710.12.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Other: || || || || || || ||

|| || --- Medium oils: || || || || || || ||

|| 2710.19.11.00 || ---- Kerosine type jet fuel || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2710.19.12.00 || ---- Kerosine || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2710.19.19.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || --- Heavy oils, excluding lubricating oils: || || || || || || ||

|| 2710.19.21.00 || ---- Gas oil || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2710.19.22.00 || ---- Domestic fuel oil || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2710.19.23.00 || ---- Light fuel oil || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2710.19.24.00 || ---- Heavy fuel oil I || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2710.19.25.00 || ---- Heavy fuel oil II || 5 || A || 5 || 0 || 0 || 0 || 0

|| || --- Lubricating oils: || || || || || || ||

|| 2710.19.31.00 || ---- Meant to be mixed further || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2710.19.32.00 || ---- Brake fluid || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2710.19.33.00 || ---- Grease || 10 || B || 10 || 10 || 5 || 0 || 0

|| || ---- Other: || || || || || || ||

|| 2710.19.39.10 || ----- Two-cycle motor oil || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2710.19.39.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2710.20.00.00 || - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Waste oils: || || || || || || ||

|| 2710.91.00.00 || -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2710.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

27.11 || || Petroleum gases and other gaseous hydrocarbons. || || || || || || ||

|| || - Liquefied: || || || || || || ||

|| 2711.11.00.00 || -- Natural gas || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2711.12.00.00 || -- Propane || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2711.13.00.00 || -- Butanes || 0 || A || 0 || 0 || 0 || 0 || 0

|| 2711.14.00.00 || -- Ethylene, propylene, butylene and butadiene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2711.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - In gaseous state: || || || || || || ||

|| 2711.21.00.00 || -- Natural gas || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2711.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

27.12 || || Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured. || || || || || || ||

|| 2712.10.00.00 || - Petroleum jelly || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2712.20.00.00 || - Paraffin wax containing by weight less than 0,75 % of oil || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2712.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

27.13 || || Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. || || || || || || ||

|| || - Petroleum coke: || || || || || || ||

|| 2713.11.00.00 || -- Not calcined || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2713.12.00.00 || -- Calcined || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2713.20.00.00 || - Petroleum bitumen || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2713.90.00.00 || - Other residues of petroleum oils or of oils obtained from bituminous minerals || 5 || A || 5 || 0 || 0 || 0 || 0

27.14 || || Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks. || || || || || || ||

|| 2714.10.00.00 || - Bituminous or oil-shale and tar sands || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2714.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

27.15 || 2715.00.00.00 || Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). || 5 || A || 5 || 0 || 0 || 0 || 0

27.16 || 2716.00.00.00 || Electrical energy || 5 || A || 5 || 0 || 0 || 0 || 0

28.01 || || Fluorine, chlorine, bromine and iodine. || || || || || || ||

|| 2801.10.00.00 || - Chlorine || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2801.20.00.00 || - Iodine || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2801.30.00.00 || - Fluorine; bromine || 5 || A || 5 || 0 || 0 || 0 || 0

28.02 || 2802.00.00.00 || Sulphur, sublimed or precipitated; colloidal sulphur. || 5 || A || 5 || 0 || 0 || 0 || 0

28.03 || 2803.00.00.00 || Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). || 5 || A || 5 || 0 || 0 || 0 || 0

28.04 || || Hydrogen, rare gases and other non-metals. || || || || || || ||

|| 2804.10.00.00 || - Hydrogen || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Rare gases: || || || || || || ||

|| 2804.21.00.00 || -- Argon || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2804.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2804.30.00.00 || - Nitrogen || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2804.40.00.00 || - Oxygen || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2804.50.00.00 || - Boron; tellurium || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Silicon: || || || || || || ||

|| 2804.61.00.00 || -- Containing by weight not less than 99,99 % of silicon || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2804.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2804.70.00.00 || - Phosphorus || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2804.80.00.00 || - Arsenic || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2804.90.00.00 || - Selenium || 5 || A || 5 || 0 || 0 || 0 || 0

28.05 || || Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. || || || || || || ||

|| || - Alkali or alkaline-earth metals: || || || || || || ||

|| 2805.11.00.00 || -- Sodium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2805.12.00.00 || -- Calcium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2805.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2805.30.00.00 || - Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2805.40.00.00 || - Mercury || 5 || A || 5 || 0 || 0 || 0 || 0

28.06 || || Hydrogen chloride (hydrochloric acid); chlorosulphuric acid. || || || || || || ||

|| 2806.10.00.00 || - Hydrogen chloride (hydrochloric acid) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2806.20.00.00 || - Chlorosulphuric acid || 5 || A || 5 || 0 || 0 || 0 || 0

28.07 || 2807.00.00.00 || Sulphuric acid; oleum. || 5 || A || 5 || 0 || 0 || 0 || 0

28.08 || 2808.00.00.00 || Nitric acid; sulphonitric acids. || 5 || A || 5 || 0 || 0 || 0 || 0

28.09 || || Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined. || || || || || || ||

|| 2809.10.00.00 || - Diphosphorus pentaoxide || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2809.20.00.00 || - Phosphoric acid and polyphosphoric acids || 5 || A || 5 || 0 || 0 || 0 || 0

28.10 || 2810.00.00.00 || Oxides of boron; boric acids. || 5 || A || 5 || 0 || 0 || 0 || 0

28.11 || || Other inorganic acids and other inorganic oxygen compounds of non-metals. || || || || || || ||

|| || - Other inorganic acids: || || || || || || ||

|| 2811.11.00.00 || -- Hydrogen fluoride (hydrofluoric acid) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2811.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other inorganic oxygen compounds of non-metals: || || || || || || ||

|| 2811.21.00.00 || -- Carbon dioxide || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2811.22.00.00 || -- Silicon dioxide || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2811.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.12 || || Halides and halide oxides of non-metals. || || || || || || ||

|| 2812.10.00.00 || - Chlorides and chloride oxides || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2812.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.13 || || Sulphides of non-metals; commercial phosporus trisulphide. || || || || || || ||

|| 2813.10.00.00 || - Carbon disulphide || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2813.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.14 || || Ammonia, anhydrous or in aqueous solution. || || || || || || ||

|| 2814.10.00.00 || - Anhydrous ammonia || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2814.20.00.00 || - Ammonia in aqueous solution || 5 || A || 5 || 0 || 0 || 0 || 0

28.15 || || Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. || || || || || || ||

|| || - Sodium hydroxide (caustic soda): || || || || || || ||

|| 2815.11.00.00 || -- Solid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2815.12.00.00 || -- In aqueous solution (soda lye or liquid soda) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2815.20.00.00 || - Potassium hydroxide (caustic potash) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2815.30.00.00 || - Peroxides of sodium or potassium || 5 || A || 5 || 0 || 0 || 0 || 0

28.16 || || Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium. || || || || || || ||

|| 2816.10.00.00 || - Hydroxide and peroxide of magnesium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2816.40.00.00 || - Oxides, hydroxides and peroxides, of strontium or barium || 5 || A || 5 || 0 || 0 || 0 || 0

28.17 || 2817.00.00.00 || Zinc oxide; zinc peroxide. || 5 || A || 5 || 0 || 0 || 0 || 0

28.18 || || Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide. || || || || || || ||

|| 2818.10.00.00 || - Artificial corundum, whether or not chemically defined || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2818.20.00.00 || - Aluminium oxide, other than artificial corundum || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2818.30.00.00 || - Aluminium hydroxide || 5 || A || 5 || 0 || 0 || 0 || 0

28.19 || || Chromium oxides and hydroxides. || || || || || || ||

|| 2819.10.00.00 || - Chromium trioxide || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2819.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.20 || || Manganese oxides. || || || || || || ||

|| 2820.10.00.00 || - Manganese dioxide || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2820.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.21 || || Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3. || || || || || || ||

|| 2821.10.00.00 || - Iron oxides and hydroxides || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2821.20.00.00 || - Earth colours || 5 || A || 5 || 0 || 0 || 0 || 0

28.22 || 2822.00.00.00 || Cobalt oxides and hydroxides; commercial cobalt oxides. || 5 || A || 5 || 0 || 0 || 0 || 0

28.23 || 2823.00.00.00 || Titanium oxides. || 5 || A || 5 || 0 || 0 || 0 || 0

28.24 || || Lead oxides; red lead and orange lead. || || || || || || ||

|| 2824.10.00.00 || - Lead monoxide (litharge, massicot) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2824.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.25 || || Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides. || || || || || || ||

|| 2825.10.00.00 || - Hydrazine and hydroxylamine and their inorganic salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2825.20.00.00 || - Lithium oxide and hydroxide || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2825.30.00.00 || - Vanadium oxides and hydroxides || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2825.40.00.00 || - Nickel oxides and hydroxides || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2825.50.00.00 || - Copper oxides and hydroxides || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2825.60.00.00 || - Germanium oxides and zirconium dioxide || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2825.70.00.00 || - Molybdenum oxides and hydroxides || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2825.80.00.00 || - Antimony oxides || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2825.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.26 || || Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. || || || || || || ||

|| || - Fluorides: || || || || || || ||

|| 2826.12.00.00 || -- Of aluminium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2826.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2826.30.00.00 || - Sodium hexafluoroaluminate (synthetic cryolite) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2826.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.27 || || Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. || || || || || || ||

|| 2827.10.00.00 || - Ammonium chloride || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2827.20.00.00 || - Calcium chloride || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other chlorides: || || || || || || ||

|| 2827.31.00.00 || -- Of magnesium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2827.32.00.00 || -- Of aluminium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2827.35.00.00 || -- Of nickel || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2827.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Chloride oxides and chloride hydroxides: || || || || || || ||

|| 2827.41.00.00 || -- Of copper || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2827.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Bromides and bromide oxides: || || || || || || ||

|| 2827.51.00.00 || -- Bromides of sodium or of potassium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2827.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2827.60.00.00 || - Iodides and iodide oxides || 5 || A || 5 || 0 || 0 || 0 || 0

28.28 || || Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites. || || || || || || ||

|| 2828.10.00.00 || - Commercial calcium hypochlorite and other calcium hypochlorites || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 2828.90.10.00 || -- Sodium hypochlorite (bleach) whether or not concentrated || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 2828.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

28.29 || || Chlorates and perchlorates; bromates and perbromates; iodates and periodates. || || || || || || ||

|| || - Chlorates: || || || || || || ||

|| 2829.11.00.00 || -- Of sodium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2829.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2829.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.30 || || Sulphides; polysulphides, whether or not chemically defined. || || || || || || ||

|| 2830.10.00.00 || - Sodium sulphides || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2830.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.31 || || Dithionites and sulphoxylates. || || || || || || ||

|| 2831.10.00.00 || - Of sodium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2831.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.32 || || Sulphites; thiosulphates. || || || || || || ||

|| 2832.10.00.00 || - Sodium sulphites || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2832.20.00.00 || - Other sulphites || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2832.30.00.00 || - Thiosulphates || 5 || A || 5 || 0 || 0 || 0 || 0

28.33 || || Sulphates; alums; peroxosulphates (persulphates). || || || || || || ||

|| || - Sodium sulphates: || || || || || || ||

|| 2833.11.00.00 || -- Disodium sulphate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2833.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other sulphates: || || || || || || ||

|| 2833.21.00.00 || -- Of magnesium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2833.22.00.00 || -- Of aluminium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2833.24.00.00 || -- Of nickel || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2833.25.00.00 || -- Of copper || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2833.27.00.00 || -- Of barium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2833.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2833.30.00.00 || - Alums || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2833.40.00.00 || - Peroxosulphates (persulphates) || 5 || A || 5 || 0 || 0 || 0 || 0

28.34 || || Nitrites; nitrates. || || || || || || ||

|| 2834.10.00.00 || - Nitrites || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Nitrates: || || || || || || ||

|| 2834.21.00.00 || -- Of potassium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2834.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.35 || || Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. || || || || || || ||

|| 2835.10.00.00 || - Phosphinates (hypophosphites) and phosphonates (phosphites) || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Phosphates: || || || || || || ||

|| 2835.22.00.00 || -- Of mono- or disodium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2835.24.00.00 || -- Of potassium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2835.25.00.00 || -- Calcium hydrogenorthophosphate ('dicalcium phosphate') || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2835.26.00.00 || -- Other phosphates of calcium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2835.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Polyphosphates: || || || || || || ||

|| 2835.31.00.00 || -- Sodium triphosphate (sodium tripolyphosphate) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2835.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.36 || || Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate. || || || || || || ||

|| 2836.20.00.00 || - Disodium carbonate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2836.30.00.00 || - Sodium hydrogencarbonate (sodium bicarbonate) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2836.40.00.00 || - Potassium carbonates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2836.50.00.00 || - Calcium carbonate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2836.60.00.00 || - Barium carbonate || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 2836.91.00.00 || -- Lithium carbonates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2836.92.00.00 || -- Strontium carbonate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2836.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.37 || || Cyanides, cyanide oxides and complex cyanides. || || || || || || ||

|| || - Cyanides and cyanide oxides: || || || || || || ||

|| 2837.11.00.00 || -- Of sodium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2837.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2837.20.00.00 || - Complex cyanides || 5 || A || 5 || 0 || 0 || 0 || 0

28.39 || || Silicates; commercial alkali metal silicates. || || || || || || ||

|| || - Of sodium: || || || || || || ||

|| 2839.11.00.00 || -- Sodium metasilicates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2839.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2839.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.40 || || Borates; peroxoborates (perborates). || || || || || || ||

|| || - Disodium tetraborate (refined borax): || || || || || || ||

|| 2840.11.00.00 || -- Anhydrous || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2840.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2840.20.00.00 || - Other borates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2840.30.00.00 || - Peroxoborates (perborates) || 5 || A || 5 || 0 || 0 || 0 || 0

28.41 || || Salts of oxometallic or peroxometallic acids. || || || || || || ||

|| 2841.30.00.00 || - Sodium dichromate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2841.50.00.00 || - Other chromates and dichromates; peroxochromates || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Manganites, manganates and permanganates: || || || || || || ||

|| 2841.61.00.00 || -- Potassium permanganate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2841.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2841.70.00.00 || - Molybdates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2841.80.00.00 || - Tungstates (wolframates) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2841.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.42 || || Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides. || || || || || || ||

|| 2842.10.00.00 || - Double or complex silicates, including aluminosilicates whether or not chemically defined || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2842.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.43 || || Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. || || || || || || ||

|| 2843.10.00.00 || - Colloidal precious metals || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Silver compounds: || || || || || || ||

|| 2843.21.00.00 || -- Silver nitrate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2843.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2843.30.00.00 || - Gold compounds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2843.90.00.00 || - Other compounds; amalgams || 5 || A || 5 || 0 || 0 || 0 || 0

28.44 || || Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. || || || || || || ||

|| 2844.10.00.00 || - Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2844.20.00.00 || - Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2844.30.00.00 || - Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2844.40.00.00 || - Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2844.50.00.00 || - Spent (irradiated) fuel elements (cartridges) of nuclear reactors || 5 || A || 5 || 0 || 0 || 0 || 0

28.45 || || Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. || || || || || || ||

|| 2845.10.00.00 || - Heavy water (deuterium oxide) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2845.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.46 || || Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals. || || || || || || ||

|| 2846.10.00.00 || - Cerium compounds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2846.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.47 || 2847.00.00.00 || Hydrogen peroxide, whether or not solidified with urea. || 5 || A || 5 || 0 || 0 || 0 || 0

28.48 || 2848.00.00.00 || Phosphides, whether or not chemically defined, excluding ferrophosphorus. || 5 || A || 5 || 0 || 0 || 0 || 0

28.49 || || Carbides, whether or not chemically defined. || || || || || || ||

|| 2849.10.00.00 || - Of calcium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2849.20.00.00 || - Of silicon || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2849.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.50 || 2850.00.00.00 || Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49. || 5 || A || 5 || 0 || 0 || 0 || 0

28.52 || || Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams. || || || || || || ||

|| 2852.10.00.00 || - Chemically defined || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2852.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

28.53 || 2853.00.00.00 || Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals. || 5 || A || 5 || 0 || 0 || 0 || 0

ANNEX C (Part 4)

Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20

29.01 || || Acyclic hydrocarbons. || || || || || || ||

|| 2901.10.00.00 || - Saturated || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Unsaturated: || || || || || || ||

|| 2901.21.00.00 || -- Ethylene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2901.22.00.00 || -- Propene (propylene) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2901.23.00.00 || -- Butene (butylene) and isomers thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2901.24.00.00 || -- Buta-1,3-diene and isoprene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2901.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.02 || || Cyclic hydrocarbons. || || || || || || ||

|| || - Cyclanes, cyclenes and cycloterpenes: || || || || || || ||

|| 2902.11.00.00 || -- Cyclohexane || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2902.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2902.20.00.00 || - Benzene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2902.30.00.00 || - Toluene || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Xylenes: || || || || || || ||

|| 2902.41.00.00 || -- o-Xylene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2902.42.00.00 || -- m-Xylene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2902.43.00.00 || -- p-Xylene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2902.44.00.00 || -- Mixed xylene isomers || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2902.50.00.00 || - Styrene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2902.60.00.00 || - Ethylbenzene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2902.70.00.00 || - Cumene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2902.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.03 || || Halogenated derivatives of hydrocarbons. || || || || || || ||

|| || - Saturated chlorinated derivatives of acyclic hydrocarbons: || || || || || || ||

|| 2903.11.00.00 || -- Chloromethane (methyl chloride) and chloroethane (ethyl chloride) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.12.00.00 || -- Dichloromethane (methylene chloride) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.13.00.00 || -- Chloroform (trichloromethane) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.14.00.00 || -- Carbon tetrachloride || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.15.00.00 || -- Ethylene dichloride (ISO) (1,2-dichloroethane) || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Other: || || || || || || ||

|| 2903.19.10.00 || --- 1,1,1-Trichloroethane (methyl chloroform) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.19.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Unsaturated chlorinated derivatives of acyclic hydrocarbons: || || || || || || ||

|| 2903.21.00.00 || -- Vinyl chloride (chloroethylene) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.22.00.00 || -- Trichloroethylene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.23.00.00 || -- Tetrachloroethylene (perchloroethylene) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: || || || || || || ||

|| 2903.31.00.00 || -- Ethylene dibromide (ISO) (1,2-dibromoethane) || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Other: || || || || || || ||

|| 2903.39.10.00 || --- Bromomethane (methyl bromide) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.39.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens: || || || || || || ||

|| 2903.71.00.00 || -- Chlorodifluoromethane || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.72.00.00 || -- Dichlorotrifluoroethanes || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.73.00.00 || -- Dichlorofluoroethanes || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.74.00.00 || -- Chlorodifluoroethanes || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.75.00.00 || -- Dichloropentafluoropropanes || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.76.00.00 || -- Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.77.00.00 || -- Other, perhalogenated only with fluorine and chlorine || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.78.00.00 || -- Other perhalogenated derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Other: || || || || || || ||

|| 2903.79.10.00 || --- Chlorotetrafluoroethanes || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.79.20.00 || --- Other derivatives of methane, ethane or propane halogenated only with fluorine and chlorine || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.79.30.00 || --- Derivatives of methane, ethane or propane halogenated only with fluorine and bromine || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.79.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: || || || || || || ||

|| 2903.81.00.00 || -- 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.82.00.00 || -- Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.89.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Halogenated derivatives of aromatic hydrocarbons: || || || || || || ||

|| 2903.91.00.00 || -- Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.92.00.00 || -- Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2903.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.04 || || Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. || || || || || || ||

|| 2904.10.00.00 || - Derivatives containing only sulpho groups, their salts and ethyl esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2904.20.00.00 || - Derivatives containing only nitro or only nitroso groups || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2904.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.05 || || Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. || || || || || || ||

|| || - Saturated monohydric alcohols: || || || || || || ||

|| 2905.11.00.00 || -- Methanol (methyl alcohol) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.12.00.00 || -- Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.13.00.00 || -- Butan-1-ol (n-butyl alcohol) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.14.00.00 || -- Other butanols || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.16.00.00 || -- Octanol (octyl alcohol) and isomers thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.17.00.00 || -- Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Unsaturated monohydric alcohols: || || || || || || ||

|| 2905.22.00.00 || -- Acyclic terpene alcohols || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Diols: || || || || || || ||

|| 2905.31.00.00 || -- Ethylene glycol (ethanediol) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.32.00.00 || -- Propylene glycol (propane-1,2-diol) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other polyhydric alcohols: || || || || || || ||

|| 2905.41.00.00 || -- 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.42.00.00 || -- Pentaerythritol || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.43.00.00 || -- Mannitol || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.44.00.00 || -- D-glucitol (sorbitol) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.45.00.00 || -- Glycerol || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols: || || || || || || ||

|| 2905.51.00.00 || -- Ethchlorvynol (INN) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2905.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.06 || || Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. || || || || || || ||

|| || - Cyclanic, cyclenic or cycloterpenic: || || || || || || ||

|| 2906.11.00.00 || -- Menthol || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2906.12.00.00 || -- Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2906.13.00.00 || -- Sterols and inositols || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2906.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Aromatic: || || || || || || ||

|| 2906.21.00.00 || -- Benzyl alcohol || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2906.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.07 || || Phenols; phenol-alcohols. || || || || || || ||

|| || - Monophenols: || || || || || || ||

|| 2907.11.00.00 || -- Phenol (hydroxybenzene) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2907.12.00.00 || -- Cresols and their salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2907.13.00.00 || -- Octylphenol, nonylphenol and their isomers; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2907.15.00.00 || -- Naphthols and their salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2907.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Polyphenols; phenol-alcohols: || || || || || || ||

|| 2907.21.00.00 || -- Resorcinol and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2907.22.00.00 || -- Hydroquinone (quinol) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2907.23.00.00 || -- 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2907.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.08 || || Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols. || || || || || || ||

|| || - Derivatives containing only halogen substituents and their salts: || || || || || || ||

|| 2908.11.00.00 || -- Pentachlorophenol (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2908.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 2908.91.00.00 || -- Dinoseb (ISO) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2908.92.00.00 || -- 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2908.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.09 || || Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. || || || || || || ||

|| || - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: || || || || || || ||

|| 2909.11.00.00 || -- Diethyl ether || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2909.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2909.20.00.00 || - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2909.30.00.00 || - Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| || Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: || || || || || || ||

|| 2909.41.00.00 || -- 2,2'-Oxydiethanol (diethylene glycol, digol) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2909.43.00.00 || -- Monobutyl ethers of ethylene glycol or of diethylene glycol || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2909.44.00.00 || -- Other monoalkylethers of ethylene glycol or of diethylene glycol || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2909.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2909.50.00.00 || - Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2909.60.00.00 || - Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

29.10 || || Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. || || || || || || ||

|| 2910.10.00.00 || - Oxirane (ethylene oxide) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2910.20.00.00 || - Methyloxirane (propylene oxide) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2910.30.00.00 || - 1-Chloro-2,3-epoxypropane (epichlorohydrin) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2910.40.00.00 || - Dieldrin (ISO, INN) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2910.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.11 || 2911.00.00.00 || Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. || 5 || A || 5 || 0 || 0 || 0 || 0

29.12 || || Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde || || || || || || ||

|| || - Acyclic aldehydes without other oxygen function: || || || || || || ||

|| 2912.11.00.00 || -- Methanal (formaldehyde) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2912.12.00.00 || -- Ethanal (acetaldehyde) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2912.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Cyclic aldehydes without other oxygen function: || || || || || || ||

|| 2912.21.00.00 || -- Benzaldehyde || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2912.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function: || || || || || || ||

|| 2912.41.00.00 || -- Vanillin (4-hydroxy-3-methoxybenzaldehyde) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2912.42.00.00 || -- Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2912.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2912.50.00.00 || - Cyclic polymers of aldehydes || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2912.60.00.00 || - Paraformaldehyde || 5 || A || 5 || 0 || 0 || 0 || 0

29.13 || 2913.00.00.00 || Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12. || 5 || A || 5 || 0 || 0 || 0 || 0

29.14 || || Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. || || || || || || ||

|| || - Acyclic ketones without other oxygen function: || || || || || || ||

|| 2914.11.00.00 || -- Acetone || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2914.12.00.00 || -- Butanone (methyl ethyl ketone) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2914.13.00.00 || -- 4-Methylpentan-2-one (methyl isobutyl ketone) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2914.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: || || || || || || ||

|| 2914.22.00.00 || -- Cyclohexanone and methylcyclohexanones || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2914.23.00.00 || -- Ionones and methylionones || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Other: || || || || || || ||

|| 2914.29.10.00 || --- Camphor || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2914.29.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Aromatic ketones without other oxygen function: || || || || || || ||

|| 2914.31.00.00 || -- Phenylacetone (phenylpropan-2-one) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2914.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2914.40.00.00 || - Ketone-alcohols and ketone-aldehydes || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2914.50.00.00 || - Ketone-phenols and ketones with other oxygen function || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Quinones: || || || || || || ||

|| 2914.61.00.00 || -- Anthraquinone || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2914.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2914.70.00.00 || - Halogenated, sulphonated, nitrated or nitrosated derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

29.15 || || Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. || || || || || || ||

|| || - Formic acid, its salts and esters: || || || || || || ||

|| 2915.11.00.00 || -- Formic acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.12.00.00 || -- Salts of formic acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.13.00.00 || -- Esters of formic acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Acetic acid and its salts; acetic anhydride: || || || || || || ||

|| 2915.21.00.00 || -- Acetic acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.24.00.00 || -- Acetic anhydride || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Esters of acetic acid: || || || || || || ||

|| 2915.31.00.00 || -- Ethyl acetate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.32.00.00 || -- Vinyl acetate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.33.00.00 || -- n-Butyl acetate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.36.00.00 || -- Dinoseb (ISO) acetate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.40.00.00 || - Mono-, di- or trichloroacetic acids, their salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.50.00.00 || - Propionic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.60.00.00 || - Butanoic acids, pentanoic acids, their salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.70.00.00 || - Palmitic acid, stearic acid, their salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2915.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.16 || || Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. || || || || || || ||

|| || - Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: || || || || || || ||

|| 2916.11.00.00 || -- Acrylic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2916.12.00.00 || -- Esters of acrylic acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2916.13.00.00 || -- Methacrylic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2916.14.00.00 || -- Esters of methacrylic acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2916.15.00.00 || -- Oleic, linoleic or linolenic acids, their salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2916.16.00.00 || -- Binapacryl (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2916.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2916.20.00.00 || - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: || || || || || || ||

|| 2916.31.00.00 || -- Benzoic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2916.32.00.00 || -- Benzoyl peroxide and benzoyl chloride || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2916.34.00.00 || -- Phenylacetic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2916.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.17 || || Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. || || || || || || ||

|| || - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: || || || || || || ||

|| 2917.11.00.00 || -- Oxalic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2917.12.00.00 || -- Adipic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2917.13.00.00 || -- Azelaic acid, sebacic acid, their salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2917.14.00.00 || -- Maleic anhydride || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2917.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2917.20.00.00 || - Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: || || || || || || ||

|| 2917.32.00.00 || -- Dioctyl orthophthalates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2917.33.00.00 || -- Dinonyl or didecyl orthophthalates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2917.34.00.00 || -- Other esters of orthophthalic acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2917.35.00.00 || -- Phthalic anhydride || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2917.36.00.00 || -- Terephthalic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2917.37.00.00 || -- Dimethyl terephthalate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2917.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.18 || || Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. || || || || || || ||

|| || - Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: || || || || || || ||

|| 2918.11.00.00 || -- Lactic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2918.12.00.00 || -- Tartaric acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2918.13.00.00 || -- Salts and esters of tartaric acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2918.14.00.00 || -- Citric acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2918.15.00.00 || -- Salts and esters of citric acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2918.16.00.00 || -- Gluconic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2918.18.00.00 || -- Chlorobenzilate (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2918.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: || || || || || || ||

|| 2918.21.00.00 || -- Salicylic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2918.22.00.00 || -- o-Acetylsalicylic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2918.23.00.00 || -- Other esters of salicylic acid and their salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2918.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2918.30.00.00 || - Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 2918.91.00.00 || -- 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2918.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.19 || || Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. || || || || || || ||

|| 2919.10.00.00 || - Tris(2,3-dibromopropyl) phosphate || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2919.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.20 || || Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. || || || || || || ||

|| || - Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: || || || || || || ||

|| 2920.11.00.00 || -- Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2920.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2920.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.21 || || Amine-function compounds. || || || || || || ||

|| || - Acyclic monoamines and their derivatives; salts thereof: || || || || || || ||

|| 2921.11.00.00 || -- Methylamine, di- or trimethylamine and their salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2921.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Acyclic polyamines and their derivatives; salts thereof: || || || || || || ||

|| 2921.21.00.00 || -- Ethylenediamine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2921.22.00.00 || -- Hexamethylenediamine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2921.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2921.30.00.00 || - Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Aromatic monoamines and their derivatives; salts thereof: || || || || || || ||

|| 2921.41.00.00 || -- Aniline and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2921.42.00.00 || -- Aniline derivatives and their salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2921.43.00.00 || -- Toluidines and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2921.44.00.00 || -- Diphenylamine and its derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2921.45.00.00 || -- 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2921.46.00.00 || -- Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2921.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Aromatic polyamines and their derivatives; salts thereof: || || || || || || ||

|| 2921.51.00.00 || -- o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2921.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.22 || || Oxygen-function amino-compounds. || || || || || || ||

|| || - Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: || || || || || || ||

|| 2922.11.00.00 || -- Monoethanolamine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2922.12.00.00 || -- Diethanolamine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2922.13.00.00 || -- Triethanolamine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2922.14.00.00 || -- Dextropropoxyphene (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2922.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: || || || || || || ||

|| 2922.21.00.00 || -- Aminohydroxynaphthalenesulphonic acids and their salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2922.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: || || || || || || ||

|| 2922.31.00.00 || -- Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2922.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: || || || || || || ||

|| 2922.41.00.00 || -- Lysine and its esters; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Glutamic acid and its salts: || || || || || || ||

|| 2922.42.10.00 || --- Chemically refined monosodium glutamate powder or granules put up in packing for retail sale (for example, A-one) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 2922.42.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2922.43.00.00 || -- Anthranilic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2922.44.00.00 || -- Tilidine (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2922.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2922.50.00.00 || - Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function || 5 || A || 5 || 0 || 0 || 0 || 0

29.23 || || Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. || || || || || || ||

|| 2923.10.00.00 || - Choline and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2923.20.00.00 || - Lecithins and other phosphoaminolipids || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2923.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.24 || || Carboxyamide-function compounds; amide-function compounds of carbonic acid. || || || || || || ||

|| || - Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: || || || || || || ||

|| 2924.11.00.00 || -- Meprobamate (INN) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2924.12.00.00 || -- Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2924.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: || || || || || || ||

|| 2924.21.00.00 || -- Ureines and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2924.23.00.00 || -- 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2924.24.00.00 || -- Ethinamate (INN) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2924.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.25 || || Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds. || || || || || || ||

|| || - Imides and their derivatives; salts thereof: || || || || || || ||

|| 2925.11.00.00 || -- Saccharin and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2925.12.00.00 || -- Glutethimide (INN) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2925.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Imines and their derivatives; salts thereof: || || || || || || ||

|| 2925.21.00.00 || -- Chlordimeform (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2925.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.26 || || Nitrile-function compounds. || || || || || || ||

|| 2926.10.00.00 || - Acrylonitrile || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2926.20.00.00 || - 1-Cyanoguanidine (dicyandiamide) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2926.30.00.00 || - Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2926.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.27 || 2927.00.00.00 || Diazo-, azo- or azoxy-compounds. || 5 || A || 5 || 0 || 0 || 0 || 0

29.28 || 2928.00.00.00 || Organic derivatives of hydrazine or of hydroxylamine. || 5 || A || 5 || 0 || 0 || 0 || 0

29.29 || || Compounds with other nitrogen function. || || || || || || ||

|| 2929.10.00.00 || - Isocyanates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2929.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.30 || || Organo-sulphur compounds. || || || || || || ||

|| 2930.20.00.00 || - Thiocarbamates and dithiocarbamates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2930.30.00.00 || - Thiuram mono-, di- or tetrasulphides || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2930.40.00.00 || - Methionine || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2930.50.00.00 || - Captafol (ISO) and methamidophos (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2930.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.31 || || Other organo-inorganic compounds. || || || || || || ||

|| 2931.10.00.00 || - Tetramethyl lead and tetraethyl lead || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2931.20.00.00 || - Tributyltin compounds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2931.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.32 || || Heterocyclic compounds with oxygen hetero-atom(s) only. || || || || || || ||

|| || - Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: || || || || || || ||

|| 2932.11.00.00 || -- Tetrahydrofuran || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2932.12.00.00 || -- 2-Furaldehyde (furfuraldehyde) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2932.13.00.00 || -- Furfuryl alcohol and tetrahydrofurfuryl alcohol || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2932.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2932.20.00.00 || - Lactones || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 2932.91.00.00 || -- Isosafrole || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2932.92.00.00 || -- 1-(1,3-Benzodioxol-5-yl)propan-2-one || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2932.93.00.00 || -- Piperonal || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2932.94.00.00 || -- Safrole || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2932.95.00.00 || -- Tetrahydrocannabinols (all isomers) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2932.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.33 || || Heterocyclic compounds with nitrogen hetero-atom(s) only. || || || || || || ||

|| || - Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: || || || || || || ||

|| 2933.11.00.00 || -- Phenazone (antipyrin) and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: || || || || || || ||

|| 2933.21.00.00 || -- Hydantoin and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: || || || || || || ||

|| 2933.31.00.00 || -- Pyridine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.32.00.00 || -- Piperidine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.33.00.00 || -- Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: || || || || || || ||

|| 2933.41.00.00 || -- Levorphanol (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure: || || || || || || ||

|| 2933.52.00.00 || -- Malonylurea (barbituric acid) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.53.00.00 || -- Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.54.00.00 || -- Other derivatives of malonylurea (barbituric acid); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.55.00.00 || -- Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: || || || || || || ||

|| 2933.61.00.00 || -- Melamine || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Lactams: || || || || || || ||

|| 2933.71.00.00 || -- 6-Hexanelactam (epsilon-caprolactam) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.72.00.00 || -- Clobazam (INN) and methyprylon (INN) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.79.00.00 || -- Other lactams || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 2933.91.00.00 || -- Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2933.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.34 || || Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds. || || || || || || ||

|| 2934.10.00.00 || - Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2934.20.00.00 || - Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2934.30.00.00 || - Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 2934.91.00.00 || -- Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2934.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.35 || 2935.00.00.00 || Sulphonamides. || 5 || A || 5 || 0 || 0 || 0 || 0

29.36 || || Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. || || || || || || ||

|| || - Vitamins and their derivatives, unmixed: || || || || || || ||

|| 2936.21.00.00 || -- Vitamins A and their derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2936.22.00.00 || -- Vitamin B1 and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2936.23.00.00 || -- Vitamin B2 and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2936.24.00.00 || -- D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2936.25.00.00 || -- Vitamin B6 and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2936.26.00.00 || -- Vitamin B12 and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2936.27.00.00 || -- Vitamin C and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2936.28.00.00 || -- Vitamin E and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2936.29.00.00 || -- Other vitamins and their derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2936.90.00.00 || - Other, including natural concentrates || 5 || A || 5 || 0 || 0 || 0 || 0

29.37 || || Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. || || || || || || ||

|| || - Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: || || || || || || ||

|| 2937.11.00.00 || -- Somatotropin, its derivatives and structural analogues || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2937.12.00.00 || -- Insulin and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2937.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Steroidal hormones, their derivatives and structural analogues: || || || || || || ||

|| 2937.21.00.00 || -- Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2937.22.00.00 || -- Halogenated derivatives of corticosteroidal hormones || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2937.23.00.00 || -- Oestrogens and progestogens || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2937.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2937.50.00.00 || - Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2937.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.38 || || Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. || || || || || || ||

|| 2938.10.00.00 || - Rutoside (rutin) and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2938.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.39 || || Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. || || || || || || ||

|| || - Alkaloids of opium and their derivatives; salts thereof: || || || || || || ||

|| 2939.11.00.00 || -- Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2939.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2939.20.00.00 || - Alkaloids of cinchona and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2939.30.00.00 || - Caffeine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Ephredines and their salts: || || || || || || ||

|| 2939.41.00.00 || -- Ephedrine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2939.42.00.00 || -- Pseudoephedrine (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2939.43.00.00 || -- Cathine (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2939.44.00.00 || -- Norephedrine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2939.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof: || || || || || || ||

|| 2939.51.00.00 || -- Fenetylline (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2939.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Alkaloids of rye ergot and their derivatives; salts thereof: || || || || || || ||

|| 2939.61.00.00 || -- Ergometrine (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2939.62.00.00 || -- Ergotamine (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2939.63.00.00 || -- Lysergic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2939.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 2939.91.00.00 || -- Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2939.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.40 || 2940.00.00.00 || Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39. || 5 || A || 5 || 0 || 0 || 0 || 0

29.41 || || Antibiotics || || || || || || ||

|| 2941.10.00.00 || - Penicillins and their derivatives with a penicillanic acid structure; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2941.20.00.00 || - Streptomycins and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2941.30.00.00 || - Tetracyclines and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2941.40.00.00 || - Chloramphenicol and its derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2941.50.00.00 || - Erythromycin and its derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0

|| 2941.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

29.42 || 2942.00.00.00 || Other organic compounds. || 5 || A || 5 || 0 || 0 || 0 || 0

30.01 || || Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. || || || || || || ||

|| 3001.20.00.00 || - Extracts of glands or other organs or of their secretions || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3001.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0

30.02 || || Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. || || || || || || ||

|| 3002.10.00.00 || - Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3002.20.00.00 || - Vaccines for human medicine || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3002.30.00.00 || - Vaccines for veterinary medicine || 0 || A || 0 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 3002.90.10.00 || -- Ferments || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3002.90.90.00 || -- Other || 0 || A || 0 || 0 || 0 || 0 || 0

30.03 || || Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. || || || || || || ||

|| 3003.10.00.00 || - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3003.20.00.00 || - Containing other antibiotics || 0 || A || 0 || 0 || 0 || 0 || 0

|| || - Containing hormones or other products of heading 29.37 but not containing antibiotics: || || || || || || ||

|| 3003.31.00.00 || -- Containing insulin || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3003.39.00.00 || -- Other || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3003.40.00.00 || - Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 29.37 or antibiotics || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3003.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0

30.04 || || Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale. || || || || || || ||

|| 3004.10.00.00 || - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives || 0 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3004.20.00.00 || - Containing other antibiotics || 0 || B || 0 || 0 || 0 || 0 || 0

|| || - Containing hormones or other products of heading 29.37 but not containing antibiotics: || || || || || || ||

|| 3004.31.00.00 || -- Containing insulin || 0 || B || 0 || 0 || 0 || 0 || 0

|| 3004.32.00.00 || -- Containing corticosteroid hormones, their derivatives or structural analogues || 0 || B || 0 || 0 || 0 || 0 || 0

|| 3004.39.00.00 || -- Other || 0 || B || 0 || 0 || 0 || 0 || 0

|| 3004.40.00.00 || - Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 29.37 or antibiotics || 0 || B || 0 || 0 || 0 || 0 || 0

|| 3004.50.00.00 || - Other medicaments containing vitamins or other products of heading 29.36 || 0 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 3004.90.10.00 || -- Anti-malarial || 0 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3004.90.20.00 || -- Oral Rehydration Salt (ORS) || 0 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3004.90.90.00 || -- Other || 0 || B || 0 || 0 || 0 || 0 || 0

30.05 || || Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. || || || || || || ||

|| 3005.10.00.00 || - Adhesive dressings and other articles having an adhesive layer || 0 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3005.90.00.00 || - Other || 0 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

30.06 || || Pharmaceutical goods specified in Note 4 to this Chapter. || || || || || || ||

|| 3006.10.00.00 || - Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3006.20.00.00 || - Blood-grouping reagents || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3006.30.00.00 || - Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3006.40.00.00 || - Dental cements and other dental fillings; bone reconstruction cements || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3006.50.00.00 || - First-aid boxes and kits || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3006.60.00.00 || - Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3006.70.00.00 || - Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments || 0 || A || 0 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 3006.91.00.00 || -- Appliances identifiable for ostomy use || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3006.92.00.00 || -- Waste pharmaceuticals || 0 || A || 0 || 0 || 0 || 0 || 0

31.01 || 3101.00.00.00 || Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products. || 5 || A || 5 || 0 || 0 || 0 || 0

31.02 || || Mineral or chemical fertilisers, nitrogenous. || || || || || || ||

|| 3102.10.00.00 || - Urea, whether or not in aqueous solution || 0 || A || 0 || 0 || 0 || 0 || 0

|| || - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: || || || || || || ||

|| 3102.21.00.00 || -- Ammonium sulphate || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3102.29.00.00 || -- Other || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3102.30.00.00 || - Ammonium nitrate, whether or not in aqueous solution || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3102.40.00.00 || - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3102.50.00.00 || - Sodium nitrate || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3102.60.00.00 || - Double salts and mixtures of calcium nitrate and ammonium nitrate || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3102.80.00.00 || - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3102.90.00.00 || - Other, including mixtures not specified in the foregoing subheadings || 0 || A || 0 || 0 || 0 || 0 || 0

31.03 || || Mineral or chemical fertilisers, phosphatic. || || || || || || ||

|| 3103.10.00.00 || - Superphosphates || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3103.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0

31.04 || || Mineral or chemical fertilisers, potassic. || || || || || || ||

|| 3104.20.00.00 || - Potassium chloride || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3104.30.00.00 || - Potassium sulphate || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3104.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0

31.05 || || Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. || || || || || || ||

|| 3105.10.00.00 || - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3105.20.00.00 || - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3105.30.00.00 || - Diammonium hydrogenorthophosphate (diammonium phosphate) || 0 || A || 0 || 0 || 0 || 0 || 0

|| 3105.40.00.00 || - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) || 0 || A || 0 || 0 || 0 || 0 || 0

|| || - Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorous: || || || || || || ||

|| 3105.51.00.00 || -- Containing nitrates and phosphates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3105.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3105.60.00.00 || - Other mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3105.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

32.01 || || Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives. || || || || || || ||

|| 3201.10.00.00 || - Quebracho extract || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3201.20.00.00 || - Wattle extract || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3201.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

32.02 || || Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning. || || || || || || ||

|| 3202.10.00.00 || - Synthetic organic tanning substances || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3202.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

32.03 || || Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin. || || || || || || ||

|| 3203.00.10.00 || - Natural indigo || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3203.00.90.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

32.04 || || Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined. || || || || || || ||

|| || - Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter: || || || || || || ||

|| 3204.11.00.00 || -- Disperse dyes and preparations based thereon || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3204.12.00.00 || -- Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3204.13.00.00 || -- Basic dyes and preparations based thereon || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3204.14.00.00 || -- Direct dyes and preparations based thereon || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3204.15.00.00 || -- Vat dyes (including those usable in that state as pigments) and preparations based thereon || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3204.16.00.00 || -- Reactive dyes and preparations based thereon || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3204.17.00.00 || -- Pigments and preparations based thereon || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3204.19.00.00 || -- Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19 || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3204.20.00.00 || - Synthetic organic products of a kind used as fluorescent brightening agents || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3204.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

32.05 || 3205.00.00.00 || Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes. || 10 || B || 10 || 10 || 5 || 0 || 0

32.06 || || Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined. || || || || || || ||

|| || - Pigments and preparations based on titanium dioxide: || || || || || || ||

|| 3206.11.00.00 || -- Containing 80 % or more by weight of titanium dioxide calculated on the dry matter || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3206.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3206.20.00.00 || - Pigments and preparations based on chromium compounds || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other colouring matter and other preparations: || || || || || || ||

|| 3206.41.00.00 || -- Ultramarine and preparations based thereon || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3206.42.00.00 || -- Lithopone and other pigments and preparations based on zinc sulphide || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Other: || || || || || || ||

|| 3206.49.10.00 || --- Pigments and preparations based on cadmium compounds || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3206.49.20.00 || --- Pigments and preparations based on hexacynoferrates (ferrocynides and ferricynides) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3206.49.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3206.50.00.00 || - Inorganic products of a kind used as luminophores || 5 || A || 5 || 0 || 0 || 0 || 0

32.07 || || Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes. || || || || || || ||

|| 3207.10.00.00 || - Prepared pigments, prepared opacifiers, prepared colours and similar preparations || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3207.20.00.00 || - Vitrifiable enamels and glazes, engobes (slips) and similar preparations || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3207.30.00.00 || - Liquid lustres and similar preparations || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3207.40.00.00 || - Glass frit and other glass, in the form of powder, granules or flakes || 5 || A || 5 || 0 || 0 || 0 || 0

32.08 || || Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter. || || || || || || ||

|| 3208.10.00.00 || - Based on polyesters || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Based on acrylic or vinyl polymers: || || || || || || ||

|| 3208.20.10.00 || -- Varnishes (including lacquers) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3208.20.20.00 || -- Paints (including enamels) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3208.20.90.00 || -- Solutions as defined in Note 4 to this Chapter || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 3208.90.10.00 || -- Varnishes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Paints: || || || || || || ||

|| 3208.90.21.00 || --- Dry powder paint || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3208.90.29.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3208.90.90.00 || -- Solutions as defined in Note 4 to this Chapter || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

32.09 || || Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium. || || || || || || ||

|| || - Based on acrylic or vinyl polymers: || || || || || || ||

|| 3209.10.10.00 || -- Varnishes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3209.10.20.00 || -- Paints || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 3209.90.10.00 || -- Varnishes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3209.90.20.00 || -- Paints || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

32.10 || || Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. || || || || || || ||

|| 3210.00.10.00 || - Varnishes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3210.00.20.00 || - Paints || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3210.00.90.00 || - Other: || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

32.11 || 3211.00.00.00 || Prepared driers. || 10 || B || 10 || 10 || 5 || 0 || 0

32.12 || || Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale. || || || || || || ||

|| 3212.10.00.00 || - Stamping foils || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3212.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

32.13 || || Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings. || || || || || || ||

|| 3213.10.00.00 || - Colours in sets || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3213.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

32.14 || || Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like. || || || || || || ||

|| || - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings: || || || || || || ||

|| 3214.10.10.00 || -- Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3214.10.20.00 || -- Painters' fillings || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3214.90.00.00 || - Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

32.15 || || Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. || || || || || || ||

|| || - Printing ink: || || || || || || ||

|| 3215.11.00.00 || -- Black || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3215.19.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 3215.90.10.00 || -- Writing ink || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3215.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

33.01 || || Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. || || || || || || ||

|| || - Essential oils of citrus fruit: || || || || || || ||

|| 3301.12.00.00 || -- Of orange || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3301.13.00.00 || -- Of lemon || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3301.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Essential oils other than those of citrus fruit: || || || || || || ||

|| 3301.24.00.00 || -- Of peppermint (Mentha piperita) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3301.25.00.00 || -- Of other mints || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Other: || || || || || || ||

|| 3301.29.10.00 || --- Of citronella || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3301.29.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3301.30.00.00 || - Resinoids || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3301.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

33.02 || || Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. || || || || || || ||

|| 3302.10.00.00 || - Of a kind used in the food or drink industries || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| 3302.90.10.00 || -- Of a kind used in perfumery || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3302.90.90.00 || -- Of a kind used in other industries || 10 || B || 10 || 10 || 5 || 0 || 0

33.03 || || Perfumes and toilet waters. || || || || || || ||

|| 3303.00.10.00 || - Liquid perfumes, containing alcohol || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3303.00.20.00 || - Liquid perfumes, not containing alcohol || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3303.00.90.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

33.04 || || Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations. || || || || || || ||

|| 3304.10.00.00 || - Lip make-up preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3304.20.00.00 || - Eye make-up preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3304.30.00.00 || - Manicure or pedicure preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 3304.91.00.00 || -- Powders, whether or not compressed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3304.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

33.05 || || Preparations for use on the hair. || || || || || || ||

|| 3305.10.00.00 || - Shampoos || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3305.20.00.00 || - Preparations for permanent waving or straightening || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3305.30.00.00 || - Hair lacquers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3305.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

33.06 || || Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages. || || || || || || ||

|| 3306.10.00.00 || - Dentifrices || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3306.20.00.00 || - Yarn used to clean between the teeth (dental floss) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3306.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

33.07 || || Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. || || || || || || ||

|| 3307.10.00.00 || - Pre-shave, shaving or aftershave preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3307.20.00.00 || - Personal deodorants and antiperspirants || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3307.30.00.00 || - Perfumed bath salts and other bath preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites: || || || || || || ||

|| 3307.41.00.00 || -- ‘Agarbatti’ and other odoriferous preparations which operate by burning || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3307.49.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3307.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

34.01 || || Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. || || || || || || ||

|| || – Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: || || || || || || ||

|| || -- For toilet use (including medicated products): || || || || || || ||

|| 3401.11.10.00 || --- Medicated soaps || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3401.11.90.00 || --- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 3401.19.10.00 || --- Household soaps || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3401.19.20.00 || ---  Surface-active products and preparations || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3401.19.90.00 || --- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3401.20.00.00 || - Soap in other forms || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3401.30.00.00 || - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

34.02 || || Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01. || || || || || || ||

|| || - Organic surface-active agents, whether or not put up for retail sale: || || || || || || ||

|| || -- Anionic: || || || || || || ||

|| 3402.11.10.00 || --- Put up for retail sale || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3402.11.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Cationic: || || || || || || ||

|| 3402.12.10.00 || --- Put up for retail sale || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3402.12.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Non-ionic: || || || || || || ||

|| 3402.13.10.00 || --- Put up for retail sale || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3402.13.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 3402.19.10.00 || --- Put up for retail sale || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3402.19.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3402.20.00.00 || - Preparations put up for retail sale || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3402.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

34.03 || || Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals. || || || || || || ||

|| || - Containing petroleum oils or oils obtained from bituminous minerals: || || || || || || ||

|| 3403.11.00.00 || -- Preparations for the treatment of textile materials, leather, furskins or other materials || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3403.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| 3403.91.00.00 || -- Preparations for the treatment of textile materials, leather, furskins or other materials || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3403.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

34.04 || || Artificial waxes and prepared waxes. || || || || || || ||

|| 3404.20.00.00 || - Of poly(oxyethylene) (polyethylene glycol) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3404.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

34.05 || || Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04. || || || || || || ||

|| 3405.10.00.00 || - Polishes, creams and similar preparations, for footwear or leather || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3405.20.00.00 || - Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3405.30.00.00 || - Polishes and similar preparations for coachwork, other than metal polishes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3405.40.00.00 || - Scouring pastes and powders and other scouring preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3405.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

34.06 || 3406.00.00.00 || Candles, tapers and the like. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

34.07 || 3407.00.00.00 || Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

35.01 || || Casein, caseinates and other casein derivatives; casein glues. || || || || || || ||

|| 3501.10.00.00 || - Casein || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3501.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

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

|| || - Egg albumin: || || || || || || ||

|| 3502.11.00.00 || -- Dried || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3502.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3502.20.00.00 || - Milk albumin, including concentrates of two or more whey proteins || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3502.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

35.03 || 3503.00.00.00 || Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01. || 10 || B || 10 || 10 || 5 || 0 || 0

35.04 || 3504.00.00.00 || Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. || 10 || B || 10 || 10 || 5 || 0 || 0

35.05 || || Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. || || || || || || ||

|| 3505.10.00.00 || - Dextrins and other modified starches || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3505.20.00.00 || - Glues || 10 || B || 10 || 10 || 5 || 0 || 0

35.06 || || Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. || || || || || || ||

|| 3506.10.00.00 || - Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 3506.91.00.00 || -- Adhesives based on polymers of headings 39.01 to 39.13 or on rubber || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3506.99.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

35.07 || || Enzymes; prepared enzymes not elsewhere specified or included. || || || || || || ||

|| 3507.10.00.00 || - Rennet and concentrates thereof || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3507.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

36.01 || 3601.00.00.00 || Propellent powders. || 5 || A || 5 || 0 || 0 || 0 || 0

36.02 || || Prepared explosives, other than propellent powders. || || || || || || ||

|| 3602.00.10.00 || - Dynamite || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3602.00.90.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

36.03 || 3603.00.00.00 || Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators. || 5 || A || 5 || 0 || 0 || 0 || 0

36.04 || || Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. || || || || || || ||

|| 3604.10.00.00 || - Fireworks || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3604.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

36.05 || 3605.00.00.00 || Matches, other than pyrotechnic articles of heading 36.04. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

36.06 || || Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter. || || || || || || ||

|| 3606.10.00.00 || - Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm³ || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3606.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

37.01 || || Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs. || || || || || || ||

|| 3701.10.00.00 || - For X-ray || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3701.20.00.00 || - Instant print film || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3701.30.00.00 || - Other plates and film, with any side exceeding 255 mm || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other: || || || || || || ||

|| 3701.91.00.00 || -- For colour photography (polychrome) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3701.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

37.02 || || Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. || || || || || || ||

|| 3702.10.00.00 || - For X-ray || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other film, without perforations, of a width not exceeding 105 mm: || || || || || || ||

|| 3702.31.00.00 || -- For colour photography (polychrome) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3702.32.00.00 || -- Other, with silver halide emulsion || 20 || C || 20 || 20 || 10 || 5 || 0

|| || -- Other: || || || || || || ||

|| 3702.39.10.00 || --- Instant print film || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3702.39.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other film, without perforations, of a width exceeding 105 mm: || || || || || || ||

|| 3702.41.00.00 || -- Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3702.42.00.00 || -- Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3702.43.00.00 || -- Of a width exceeding 610 mm and of a length not exceeding 200 m || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3702.44.00.00 || -- Of a width exceeding 105 mm but not exceeding 610 mm || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other film, for colour photography (polychrome): || || || || || || ||

|| 3702.52.00.00 || -- Of a width not exceeding 16 mm || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3702.53.00.00 || -- Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3702.54.00.00 || -- Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3702.55.00.00 || -- Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3702.56.00.00 || -- Of a width exceeding 35 mm || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other: || || || || || || ||

|| 3702.96.00.00 || -- Of a width not exceeding 35 mm and of a length not exceeding 30 m || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3702.97.00.00 || -- Of a width not exceeding 35 mm and of a length exceeding 30 m || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3702.98.00.00 || -- Of a width exceeding 35 mm || 20 || C || 20 || 20 || 10 || 5 || 0

37.03 || || Photographic paper, paperboard and textiles, sensitised, unexposed. || || || || || || ||

|| 3703.10.00.00 || - In rolls of a width exceeding 610 mm || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3703.20.00.00 || - Other, for colour photography (polychrome) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3703.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

37.04 || 3704.00.00.00 || Photographic plates, film, paper, paperboard and textiles, exposed but not developed. || 20 || C || 20 || 20 || 10 || 5 || 0

37.05 || || Photographic plates and film, exposed and developed, other than cinematographic film. || || || || || || ||

|| 3705.10.00.00 || - For offset reproduction || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3705.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

37.06 || || Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack. || || || || || || ||

|| || - Of a width of 35 mm or more: || || || || || || ||

|| 3706.10.10.00 || -- For exhibition in cinema halls || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3706.10.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other: || || || || || || ||

|| 3706.90.10.00 || -- For exhibition in cinema halls || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3706.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

37.07 || || Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. || || || || || || ||

|| 3707.10.00.00 || - Sensitising emulsions || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3707.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

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

|| 3801.10.00.00 || - Artificial graphite || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3801.20.00.00 || - Colloidal or semi-colloidal graphite || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3801.30.00.00 || - Carbonaceous pastes for electrodes and similar pastes for furnace linings || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3801.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

38.02 || || Activated carbon; activated natural mineral products; animal black, including spent animal black. || || || || || || ||

|| 3802.10.00.00 || - Activated carbon || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3802.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

38.03 || 3803.00.00.00 || Tall oil, whether or not refined. || 10 || B || 10 || 10 || 5 || 0 || 0

38.04 || 3804.00.00.00 || Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03. || 10 || B || 10 || 10 || 5 || 0 || 0

38.05 || || Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. || || || || || || ||

|| 3805.10.00.00 || - Gum, wood or sulphate turpentine oils || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3805.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

38.06 || || Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. || || || || || || ||

|| 3806.10.00.00 || - Rosin and resin acids || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3806.20.00.00 || - Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3806.30.00.00 || - Ester gums || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3806.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

38.07 || 3807.00.00.00 || Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. || 10 || B || 10 || 10 || 5 || 0 || 0

38.08 || || Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). || || || || || || ||

|| || - Goods specified in subheading Note 1 to this Chapter: || || || || || || ||

|| || -- Put up for retail sale: || || || || || || ||

|| 3808.50.11.00 || --- For agricultural purposes || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3808.50.19.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3808.50.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| || -- Insecticides: || || || || || || ||

|| || --- Put up for retail sale || || || || || || ||

|| || ---- For agricultural purposes || || || || || || ||

|| 3808.91.11.10 || ----- Containing bromomethane (methyl bromide) or bromochloromethane || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3808.91.11.90 || ----- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || ---- Other: || || || || || || ||

|| 3808.91.19.10 || ----- Mosquito coils || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3808.91.19.20 || ----- Containing bromomethane (methyl bromide) or bromochloromethane || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3808.91.19.90 || ----- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3808.91.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Fungicides: || || || || || || ||

|| 3808.92.10.00 || --- Containing bromomethane (methyl bromide) or bromochloromethane || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3808.92.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Herbicides, anti-sprouting products and plant-growth regulators: || || || || || || ||

|| 3808.93.10.00 || --- Containing bromomethane (methyl bromide) or bromochloromethane || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3808.93.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Disinfectants: || || || || || || ||

|| 3808.94.10.00 || --- Containing bromomethane (methyl bromide) or bromochloromethane || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3808.94.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || -- Other: || || || || || || ||

|| 3808.99.10.00 || --- Containing bromomethane (methyl bromide) or bromochloromethane || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3808.99.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0

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

|| 3809.10.00.00 || - With a basis of amylaceous substances || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 3809.91.00.00 || -- Of a kind used in the textile or like industries || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3809.92.00.00 || -- Of a kind used in the paper or like industries || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3809.93.00.00 || -- Of a kind used in the leather or like industries || 5 || A || 5 || 0 || 0 || 0 || 0

38.10 || || Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods. || || || || || || ||

|| 3810.10.00.00 || - Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3810.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

38.11 || || Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils. || || || || || || ||

|| || - Anti-knock preparations: || || || || || || ||

|| 3811.11.00.00 || -- Based on lead compounds || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3811.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Additives for lubricating oils: || || || || || || ||

|| 3811.21.00.00 || -- Containing petroleum oils or oils obtained from bituminous minerals || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3811.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3811.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

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

|| 3812.10.00.00 || - Prepared rubber accelerators || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3812.20.00.00 || - Compound plasticisers for rubber or plastics || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3812.30.00.00 || - Anti-oxidising preparations and other compound stabilisers for rubber or plastics || 5 || A || 5 || 0 || 0 || 0 || 0

38.13 || || Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades. || || || || || || ||

|| 3813.00.10.00 || -- Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3813.00.20.00 || - Containing methane, ethane or propane hydrobromofluorocarbons (HBFCs) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3813.00.30.00 || - Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3813.00.40.00 || - Containing bromochloromethane || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3813.00.90.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

38.14 || || Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. || || || || || || ||

|| 3814.00.10.00 || - Containing methane, ethane or propane chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3814.00.20.00 || - Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs), but not containing chlorofluorocarbons (CFCs) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3814.00.30.00 || - Containing carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3814.00.90.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

38.15 || || Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. || || || || || || ||

|| || - Supported catalysts: || || || || || || ||

|| 3815.11.00.00 || -- With nickel or nickel compounds as the active substance || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3815.12.00.00 || -- With precious metal or precious-metal compounds as the active substance || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3815.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3815.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

38.16 || 3816.00.00.00 || Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01. || 10 || B || 10 || 10 || 5 || 0 || 0

38.17 || 3817.00.00.00 || Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02. || 10 || B || 10 || 10 || 5 || 0 || 0

38.18 || 3818.00.00.00 || Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. || 10 || B || 10 || 10 || 5 || 0 || 0

38.19 || 3819.00.00.00 || Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals. || 10 || B || 10 || 10 || 5 || 0 || 0

38.20 || 3820.00.00.00 || Anti-freezing preparations and prepared de-icing fluids. || 10 || B || 10 || 10 || 5 || 0 || 0

38.21 || 3821.00.00.00 || Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells. || 0 || A || 0 || 0 || 0 || 0 || 0

38.22 || 3822.00.00.00 || Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials. || 0 || A || 0 || 0 || 0 || 0 || 0

38.23 || || Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. || || || || || || ||

|| || - Industrial monocarboxylic fatty acids; acid oils from refining: || || || || || || ||

|| 3823.11.00.00 || -- Stearic acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3823.12.00.00 || -- Oleic acid || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3823.13.00.00 || -- Tall oil fatty acids || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3823.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3823.70.00.00 || - Industrial fatty alcohols || 5 || A || 5 || 0 || 0 || 0 || 0

38.24 || || 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. || || || || || || ||

|| 3824.10.00.00 || - Prepared binders for foundry moulds or cores || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.30.00.00 || - Non-agglomerated metal carbides mixed together or with metallic binders || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.40.00.00 || - Prepared additives for cements, mortars or concretes || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.50.00.00 || - Non-refractory mortars and concretes || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.60.00.00 || - Sorbitol other than that of subheading 2905.44 || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Mixtures containing halogenated derivatives of methane, ethane or propane: || || || || || || ||

|| 3824.71.00.00 || -- Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.72.00.00 || -- Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.73.00.00 || -- Containing hydrobromofluorocarbons (HBFCs) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.74.00.00 || -- Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.75.00.00 || -- Containing carbon tetrachloride || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.76.00.00 || -- Containing 1,1,1-trichloroethane (methyl chloroform) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.77.00.00 || -- Containing bromomethane (methyl bromide) or bromochloromethane || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.78.00.00 || -- Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.79.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate: || || || || || || ||

|| 3824.81.00.00 || -- Containing oxirane (ethylene oxide) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.82.00.00 || -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.83.00.00 || -- Containing tris(2,3-dibromopropyl) phosphate || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| 3824.90.10.00 || -- Ion-exchangers || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.90.20.00 || -- Ink removers and stencil correctors || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Other: || || || || || || ||

|| 3824.90.91.00 || --- Containing carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.90.92.00 || --- Containing bromomethane (methyl bromide) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.90.93.00 || --- Containing methane, ethane or propane hydrobromofluorocarbons (HBFCs) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.90.94.00 || --- Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.90.95.00 || --- Fluid and non-fluid correctors || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3824.90.99.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

38.25 || || Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter. || || || || || || ||

|| 3825.10.00.00 || - Municipal waste || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3825.20.00.00 || - Sewage sludge || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3825.30.00.00 || - Clinical waste || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Waste organic solvents: || || || || || || ||

|| 3825.41.00.00 || -- Halogenated || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3825.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3825.50.00.00 || - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other wastes from chemical or allied industries: || || || || || || ||

|| 3825.61.00.00 || -- Mainly containing organic constituents || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3825.69.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3825.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

38.26 || 3826.00.00.00 || Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals. || 10 || B || 10 || 10 || 5 || 0 || 0

39.01 || || Polymers of ethylene, in primary forms. || || || || || || ||

|| 3901.10.00.00 || - Polyethylene having a specific gravity of less than 0,94 || 5 || B || 5 || 5 || 0 || 0 || 0

|| 3901.20.00.00 || - Polyethylene having a specific gravity of 0,94 or more || 5 || B || 5 || 5 || 0 || 0 || 0

|| 3901.30.00.00 || - Ethylene-vinyl acetate copolymers || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3901.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

39.02 || || Polymers of propylene or of other olefins, in primary forms. || || || || || || ||

|| 3902.10.00.00 || - Polypropylene || 5 || B || 5 || 5 || 0 || 0 || 0

|| 3902.20.00.00 || - Polyisobutylene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3902.30.00.00 || - Propylene copolymers || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3902.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

39.03 || || Polymers of styrene, in primary forms. || || || || || || ||

|| || - Polystyrene: || || || || || || ||

|| 3903.11.00.00 || -- Expansible || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3903.19.00.00 || -- Other || 5 || C || 5 || 5 || 0 || 0 || 0

|| 3903.20.00.00 || - Styrene-acrylonitrile (SAN) copolymers || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3903.30.00.00 || - Acrylonitrile-butadiene-styrene (ABS) copolymers || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3903.90.00.00 || - Other || 5 || C || 5 || 5 || 0 || 0 || 0

39.04 || || Polymers of vinyl chloride or of other halogenated olefins, in primary forms. || || || || || || ||

|| 3904.10.00.00 || - Poly(vinyl chloride), not mixed with any other substances || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other poly(vinyl chloride): || || || || || || ||

|| 3904.21.00.00 || -- Non-plasticised || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3904.22.00.00 || -- Plasticised || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3904.30.00.00 || - Vinyl chloride-vinyl acetate copolymers || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3904.40.00.00 || - Other vinyl chloride copolymers || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3904.50.00.00 || - Vinylidene chloride polymers || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Fluoro-polymers: || || || || || || ||

|| 3904.61.00.00 || -- Polytetrafluoroethylene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3904.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3904.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

39.05 || || Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms. || || || || || || ||

|| || - Poly(vinyl acetate): || || || || || || ||

|| 3905.12.00.00 || -- In aqueous dispersion || 5 || C || 5 || 5 || 0 || 0 || 0

|| 3905.19.00.00 || -- Other || 5 || C || 5 || 5 || 0 || 0 || 0

|| || - Vinyl acetate copolymers: || || || || || || ||

|| 3905.21.00.00 || -- In aqueous dispersion || 5 || C || 5 || 5 || 0 || 0 || 0

|| 3905.29.00.00 || -- Other || 5 || C || 5 || 5 || 0 || 0 || 0

|| 3905.30.00.00 || - Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 3905.91.00.00 || -- Copolymers || 5 || C || 5 || 5 || 0 || 0 || 0

|| 3905.99.00.00 || -- Other || 5 || C || 5 || 5 || 0 || 0 || 0

39.06 || || Acrylic polymers in primary forms. || || || || || || ||

|| 3906.10.00.00 || - Poly(methyl methacrylate) || 5 || C || 5 || 5 || 0 || 0 || 0

|| 3906.90.00.00 || - Other || 5 || C || 5 || 5 || 0 || 0 || 0

39.07 || || Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. || || || || || || ||

|| 3907.10.00.00 || - Polyacetals || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3907.20.00.00 || - Other polyethers || 5 || C || 5 || 5 || 0 || 0 || 0

|| 3907.30.00.00 || - Epoxide resins || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3907.40.00.00 || - Polycarbonates || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3907.50.00.00 || - Alkyd resins || 5 || C || 5 || 5 || 0 || 0 || 0

|| 3907.60.00.00 || - Poly(ethylene terephthalate) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3907.70.00.00 || - Poly(lactic acid) || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other polyesters: || || || || || || ||

|| 3907.91.00.00 || -- Unsaturated || 5 || C || 5 || 5 || 0 || 0 || 0

|| 3907.99.00.00 || -- Other || 5 || C || 5 || 5 || 0 || 0 || 0

39.08 || || Polyamides in primary forms. || || || || || || ||

|| 3908.10.00.00 || - Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3908.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

39.09 || || Amino-resins, phenolic resins and polyurethanes, in primary forms. || || || || || || ||

|| 3909.10.00.00 || - Urea resins; thiourea resins || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3909.20.00.00 || - Melamine resins || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3909.30.00.00 || - Other amino-resins || 5 || C || 5 || 5 || 0 || 0 || 0

|| 3909.40.00.00 || - Phenolic resins || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3909.50.00.00 || - Polyurethanes || 5 || A || 5 || 0 || 0 || 0 || 0

39.10 || 3910.00.00.00 || Silicones in primary forms. || 5 || A || 5 || 0 || 0 || 0 || 0

39.11 || || Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. || || || || || || ||

|| 3911.10.00.00 || - Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3911.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

39.12 || || Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms. || || || || || || ||

|| || - Cellulose acetates: || || || || || || ||

|| 3912.11.00.00 || -- Non-plasticised || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3912.12.00.00 || -- Plasticised || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3912.20.00.00 || - Cellulose nitrates (including collodions) || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Cellulose ethers: || || || || || || ||

|| 3912.31.00.00 || -- Carboxymethylcellulose and its salts || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3912.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3912.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

39.13 || || Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. || || || || || || ||

|| 3913.10.00.00 || - Alginic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3913.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

39.14 || 3914.00.00.00 || Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms. || 5 || A || 5 || 0 || 0 || 0 || 0

ANNEX C (PART 5)

Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base Rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20

39.15 || || Waste, parings and scrap, of plastics. || || || || || || ||

|| 3915.10.00.00 || - Of polymers of ethylene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3915.20.00.00 || - Of polymers of styrene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3915.30.00.00 || - Of polymers of vinyl chloride || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3915.90.00.00 || - Of other plastics || 5 || A || 5 || 0 || 0 || 0 || 0

39.16 || || Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics. || || || || || || ||

|| 3916.10.00.00 || - Of polymers of ethylene || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3916.20.00.00 || - Of polymers of vinyl chloride || 5 || A || 5 || 0 || 0 || 0 || 0

|| 3916.90.00.00 || - Of other plastics || 5 || A || 5 || 0 || 0 || 0 || 0

39.17 || || Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics. || || || || || || ||

|| 3917.10.00.00 || - Artificial guts (sausage casings) of hardened protein or of cellulosic materials || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Tubes, pipes and hoses, rigid: || || || || || || ||

|| || -- Of polymers of ethylene: || || || || || || ||

|| 3917.21.10.00 || --- For water supply || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3917.21.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Of polymers of propylene: || || || || || || ||

|| 3917.22.10.00 || --- For water supply || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3917.22.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Of polymers of vinyl chloride: || || || || || || ||

|| 3917.23.10.00 || --- For water supply || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3917.23.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Of other plastics: || || || || || || ||

|| 3917.29.10.00 || --- For water supply || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3917.29.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other tubes, pipes and hoses: || || || || || || ||

|| 3917.31.00.00 || -- Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3917.32.00.00 || -- Other, not reinforced or otherwise combined with other materials, without fittings || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3917.33.00.00 || -- Other, not reinforced or otherwise combined with other materials, with fittings || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 3917.39.10.00 || --- Guts of other plastic material || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3917.39.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Fittings: || || || || || || ||

|| 3917.40.10.00 || -- For water supply || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3917.40.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

39.18 || || Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this Chapter. || || || || || || ||

|| 3918.10.00.00 || - Of polymers of vinyl chloride || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3918.90.00.00 || - Of other plastics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

39.19 || || Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. || || || || || || ||

|| 3919.10.00.00 || - In rolls of a width not exceeding 20 cm || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3919.90.00.00 || - Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

39.20 || || Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. || || || || || || ||

|| || - Of polymers of ethylene: || || || || || || ||

|| 3920.10.10.00 || -- Not printed || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.10.20.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of polymers of propylene: || || || || || || ||

|| 3920.20.10.00 || -- Not printed || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.20.20.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of polymers of styrene: || || || || || || ||

|| 3920.30.10.00 || -- Not printed || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.30.20.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of polymers of vinyl chloride: || || || || || || ||

|| 3920.43.00.00 || -- Containing by weight not less than 6 % of plasticisers || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.49.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of acrylic polymers: || || || || || || ||

|| 3920.51.00.00 || -- Of poly(methyl methacrylate) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.59.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: || || || || || || ||

|| 3920.61.00.00 || -- Of polycarbonates || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.62.00.00 || -- Of poly(ethylene terephthalate) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.63.00.00 || -- Of unsaturated polyesters || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.69.00.00 || -- Of other polyesters || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of cellulose or its chemical derivatives: || || || || || || ||

|| 3920.71.00.00 || -- Of regenerated cellulose || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.73.00.00 || -- Of cellulose acetate || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.79.00.00 || -- Of other cellulose derivatives || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Of other plastics: || || || || || || ||

|| 3920.91.00.00 || -- Of poly(vinyl butyral) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.92.00.00 || -- Of polyamides || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.93.00.00 || -- Of amino-resins || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.94.00.00 || -- Of phenolic resins || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3920.99.00.00 || -- Of other plastics || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

39.21 || || Other plates, sheets, film, foil and strip, of plastics. || || || || || || ||

|| || - Cellular: || || || || || || ||

|| 3921.11.00.00 || -- Of polymers of styrene || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3921.12.00.00 || -- Of polymers of vinyl chloride || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3921.13.00.00 || -- Of polyurethanes || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3921.14.00.00 || -- Of regenerated cellulose || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3921.19.00.00 || -- Of other plastics || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| 3921.90.10.00 || -- Not printed || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3921.90.20.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

39.22 || || Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. || || || || || || ||

|| 3922.10.00.00 || - Baths, shower-baths, sinks and washbasins || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3922.20.00.00 || - Lavatory seats and covers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3922.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

39.23 || || Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. || || || || || || ||

|| 3923.10.00.00 || - Boxes, cases, crates and similar articles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Sacks and bags (including cones): || || || || || || ||

|| 3923.21.00.00 || -- Of polymers of ethylene || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3923.29.00.00 || -- Of other plastics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Carboys, bottles, flasks and similar articles: || || || || || || ||

|| 3923.30.10.00 || -- Preforms || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3923.30.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Spools, cops, bobbins and similar supports: || || || || || || ||

|| 3923.40.10.00 || -- Cassettes without magnetic tape || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3923.40.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3923.50.00.00 || - Stoppers, lids, caps and other closures || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3923.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

39.24 || || Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. || || || || || || ||

|| 3924.10.00.00 || - Tableware and kitchenware || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 3924.90.10.00 || -- Washbasins and buckets || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3924.90.20.00 || -- Feeding bottles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3924.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

39.25 || || Builders' ware of plastics, not elsewhere specified or included. || || || || || || ||

|| 3925.10.00.00 || - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3925.20.00.00 || - Doors, windows and their frames and thresholds for doors || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3925.30.00.00 || - Shutters, blinds (including Venetian blinds) and similar articles and parts thereof || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3925.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

39.26 || || Other articles of plastics and articles of other materials of headings 39.01 to 39.14. || || || || || || ||

|| 3926.10.00.00 || - Office or school supplies || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3926.20.00.00 || - Articles of apparel and clothing accessories (including gloves, mittens and mitts) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 3926.30.00.00 || - Fittings for furniture, coachwork or the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 3926.40.00.00 || - Statuettes and other ornamental articles || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other: || || || || || || ||

|| 3926.90.10.00 || -- Articles for fishing || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Other: || || || || || || ||

|| 3926.90.91.00 || --- Toothpicks || 20 || C || 20 || 20 || 10 || 5 || 0

|| 3926.90.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

40.01 || || Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip. || || || || || || ||

|| 4001.10.00.00 || - Natural rubber latex, whether or not prevulcanised || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Natural rubber in other forms: || || || || || || ||

|| 4001.21.00.00 || -- Smoked sheets || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4001.22.00.00 || -- Technically specified natural rubber (TSNR) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4001.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4001.30.00.00 || - Balata, gutta-percha, guayule, chicle and similar natural gums || 5 || A || 5 || 0 || 0 || 0 || 0

40.02 || || Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip. || || || || || || ||

|| || - Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): || || || || || || ||

|| 4002.11.00.00 || -- Latex || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4002.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4002.20.00.00 || - Butadiene rubber (BR) || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene rubber (CIIR or BIIR): || || || || || || ||

|| 4002.31.00.00 || -- Isobutene-isoprene (butyl) rubber (IIR) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4002.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Chloroprene (chlorobutadiene) rubber (CR): || || || || || || ||

|| 4002.41.00.00 || -- Latex || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4002.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Acrylonitrile-butadiene rubber (NBR): || || || || || || ||

|| 4002.51.00.00 || -- Latex || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4002.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4002.60.00.00 || - Isoprene rubber (IR) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4002.70.00.00 || - Ethylene-propylene-non-conjugated diene rubber (EPDM) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4002.80.00.00 || - Mixtures of any product of heading 40.01 with any product of this heading || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 4002.91.00.00 || -- Latex || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4002.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

40.03 || 4003.00.00.00 || Reclaimed rubber in primary forms or in plates, sheets or strip. || 5 || A || 5 || 0 || 0 || 0 || 0

40.04 || 4004.00.00.00 || Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. || 5 || A || 5 || 0 || 0 || 0 || 0

40.05 || || Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. || || || || || || ||

|| 4005.10.00.00 || - Compounded with carbon black or silica || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4005.20.00.00 || - Solutions; dispersions other than those of subheading 4005.10 || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 4005.91.00.00 || -- Plates, sheets and strip || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4005.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

40.06 || || Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber. || || || || || || ||

|| 4006.10.00.00 || - ‘Camel-back’ strips for retreading rubber tyres || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4006.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

40.07 || 4007.00.00.00 || Vulcanised rubber thread and cord. || 5 || A || 5 || 0 || 0 || 0 || 0

40.08 || || Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber. || || || || || || ||

|| || - Of cellular rubber: || || || || || || ||

|| || -- Plates, sheets and strip: || || || || || || ||

|| 4008.11.10.00 || --- Of the type used for making soles || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4008.11.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4008.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Of non-cellular rubber: || || || || || || ||

|| || -- Plates, sheets and strip: || || || || || || ||

|| 4008.21.10.00 || --- Of the type used for making soles || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4008.21.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4008.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

40.09 || || Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). || || || || || || ||

|| || - Not reinforced or otherwise combined with other materials: || || || || || || ||

|| 4009.11.00.00 || -- Without fittings || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4009.12.00.00 || -- With fittings || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Reinforced or otherwise combined only with metal: || || || || || || ||

|| 4009.21.00.00 || -- Without fittings || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4009.22.00.00 || -- With fittings || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Reinforced or otherwise combined only with textile materials: || || || || || || ||

|| 4009.31.00.00 || -- Without fittings || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4009.32.00.00 || -- With fittings || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Reinforced or otherwise combined with other materials: || || || || || || ||

|| 4009.41.00.00 || -- Without fittings || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4009.42.00.00 || -- With fittings || 20 || C || 20 || 20 || 10 || 5 || 0

40.10 || || Conveyor or transmission belts or belting, of vulcanised rubber. || || || || || || ||

|| || - Conveyor belts or belting: || || || || || || ||

|| 4010.11.00.00 || -- Reinforced only with metal || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4010.12.00.00 || -- Reinforced only with textile materials || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4010.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Transmission belts or belting: || || || || || || ||

|| 4010.31.00.00 || -- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4010.32.00.00 || -- Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4010.33.00.00 || -- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4010.34.00.00 || -- Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4010.35.00.00 || -- Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4010.36.00.00 || -- Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4010.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

40.11 || || New pneumatic tyres, of rubber. || || || || || || ||

|| 4011.10.00.00 || - Of a kind used on motor cars (including station wagons and racing cars) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4011.20.00.00 || - Of a kind used on buses or lorries || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4011.30.00.00 || - Of a kind used on aircraft || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4011.40.00.00 || - Of a kind used on motorcycles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4011.50.00.00 || - Of a kind used on bicycles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other, having a 'herring-bone' or similar tread: || || || || || || ||

|| 4011.61.00.00 || -- Of a kind used on agricultural or forestry vehicles and machines || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4011.62.00.00 || -- Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4011.63.00.00 || -- Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4011.69.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| 4011.92.00.00 || -- Of a kind used on agricultural or forestry vehicles and machines || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4011.93.00.00 || -- Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4011.94.00.00 || -- Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4011.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

40.12 || || Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber. || || || || || || ||

|| || - Retreaded tyres: || || || || || || ||

|| 4012.11.00.00 || -- Of a kind used on motor cars (including station wagons and racing cars) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4012.12.00.00 || -- Of a kind used on buses or lorries || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4012.13.00.00 || -- Of a kind used on aircraft || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4012.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Used pneumatic tyres: || || || || || || ||

|| 4012.20.10.00 || -- For retreading manufacture || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4012.20.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4012.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

40.13 || || Inner tubes, of rubber. || || || || || || ||

|| 4013.10.00.00 || - Of a kind used on motor cars (including station wagons and racing cars), buses or lorries || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4013.20.00.00 || - Of a kind used on bicycles || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other: || || || || || || ||

|| 4013.90.10.00 || -- Of the type used by motorcycles (with engine displacement not exceeding 50 cm3) || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4013.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

40.14 || || Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber. || || || || || || ||

|| 4014.10.00.00 || - Sheath contraceptives || 0 || A || 0 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 4014.90.10.00 || -- Teats and similar articles || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4014.90.20.00 || -- Bulbs for syringes and medicine droppers and similar articles || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4014.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

40.15 || || Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber. || || || || || || ||

|| || - Gloves, mittens and mitts: || || || || || || ||

|| 4015.11.00.00 || -- Surgical || 0 || A || 0 || 0 || 0 || 0 || 0

|| 4015.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4015.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

40.16 || || Other articles of vulcanised rubber other than hard rubber. || || || || || || ||

|| 4016.10.00.00 || - Of cellular rubber || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other: || || || || || || ||

|| 4016.91.00.00 || -- Floor coverings and mats || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4016.92.00.00 || -- Erasers || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4016.93.00.00 || -- Gaskets, washers and other seals || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4016.94.00.00 || -- Boat or dock fenders, whether or not inflatable || 20 || C || 20 || 20 || 10 || 5 || 0

|| || -- Other inflatable articles: || || || || || || ||

|| 4016.95.10.00 || --- Of the type used for tyre manufacture || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4016.95.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4016.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

40.17 || 4017.00.00.00 || Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber. || 20 || C || 20 || 20 || 10 || 5 || 0

41.01 || || Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. || || || || || || ||

|| 4101.20.00.00 || - Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4101.50.00.00 || - Whole hides and skins, of a weight exceeding 16 kg || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4101.90.00.00 || - Other, including butts, bends and bellies || 5 || A || 5 || 0 || 0 || 0 || 0

41.02 || || Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this Chapter. || || || || || || ||

|| 4102.10.00.00 || - With wool on || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Without wool on: || || || || || || ||

|| 4102.21.00.00 || -- Pickled || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4102.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

41.03 || || Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to this Chapter. || || || || || || ||

|| 4103.20.00.00 || - Of reptiles || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4103.30.00.00 || - Of swine || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4103.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

41.04 || || Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. || || || || || || ||

|| || - In the wet state (including wet-blue): || || || || || || ||

|| 4104.11.00.00 || -- Full grains, unsplit; grain splits || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4104.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - In the dry state (crust): || || || || || || ||

|| 4104.41.00.00 || -- Full grains, unsplit; grain splits || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4104.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

41.05 || || Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. || || || || || || ||

|| 4105.10.00.00 || - In the wet state (including wet-blue) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4105.30.00.00 || - In the dry state (crust) || 10 || B || 10 || 10 || 5 || 0 || 0

41.06 || || Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared. || || || || || || ||

|| || - Of goats or kids: || || || || || || ||

|| 4106.21.00.00 || -- In the wet state (including wet-blue) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4106.22.00.00 || -- In the dry state (crust) || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Of swine: || || || || || || ||

|| 4106.31.00.00 || -- In the wet state (including wet-blue) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4106.32.00.00 || -- In the dry state (crust) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4106.40.00.00 || - Of reptiles || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| 4106.91.00.00 || -- In the wet state (including wet-blue) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4106.92.00.00 || -- In the dry state (crust) || 10 || B || 10 || 10 || 5 || 0 || 0

41.07 || || Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14. || || || || || || ||

|| || - Whole hides and skins: || || || || || || ||

|| 4107.11.00.00 || -- Full grains, unsplit || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4107.12.00.00 || -- Grain splits || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4107.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other, including sides: || || || || || || ||

|| 4107.91.00.00 || -- Full grains, unsplit || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4107.92.00.00 || -- Grain splits || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4107.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

41.12 || 4112.00.00.00 || Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. || 10 || B || 10 || 10 || 5 || 0 || 0

41.13 || || Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14. || || || || || || ||

|| 4113.10.00.00 || - Of goats or kids || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4113.20.00.00 || - Of swine || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4113.30.00.00 || - Of reptiles || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4113.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

41.14 || || Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. || || || || || || ||

|| 4114.10.00.00 || - Chamois (including combination chamois) leather || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4114.20.00.00 || - Patent leather and patent laminated leather; metallised leather || 10 || B || 10 || 10 || 5 || 0 || 0

41.15 || || Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. || || || || || || ||

|| 4115.10.00.00 || - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4115.20.00.00 || Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour || 10 || B || 10 || 10 || 5 || 0 || 0

42.01 || 4201.00.00.00 || Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

42.02 || || Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. || || || || || || ||

|| || - Trunks, suit cases, vanity cases, executive cases, brief cases, school satchels and similar containers: || || || || || || ||

|| || -- With outer surface of leather or of composition leather || || || || || || ||

|| 4202.11.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4202.11.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- With outer surface of plastics or of textile materials || || || || || || ||

|| 4202.12.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4202.12.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other || || || || || || ||

|| || --- Of paperboard: || || || || || || ||

|| 4202.19.11.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4202.19.19.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || --- Of base metal: || || || || || || ||

|| 4202.19.21.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4202.19.29.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || --- Other: || || || || || || ||

|| 4202.19.91.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4202.19.99.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Handbags, whether or not with shoulder strap, including those without handle: || || || || || || ||

|| || -- With outer surface of leather or of composition leather || || || || || || ||

|| 4202.21.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4202.21.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- With outer surface of plastic sheeting or of textile materials || || || || || || ||

|| 4202.22.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4202.22.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other || || || || || || ||

|| 4202.29.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4202.29.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Articles of a kind normally carried in the pocket or in the handbag: || || || || || || ||

|| 4202.31.00.00 || -- With outer surface of leather or of composition leather || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4202.32.00.00 || -- With outer surface of plastic sheeting or of textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4202.39.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| || -- With outer surface of leather or of composition leather || || || || || || ||

|| 4202.91.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4202.91.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- With outer surface of plastic sheeting or of textile materials || || || || || || ||

|| 4202.92.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4202.92.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other || || || || || || ||

|| 4202.99.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4202.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

42.03 || || Articles of apparel and clothing accessories, of leather or of composition leather. || || || || || || ||

|| 4203.10.00.00 || - Articles of apparel || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Gloves, mittens and mitts: || || || || || || ||

|| 4203.21.00.00 || -- Specially designed for use in sports || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4203.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4203.30.00.00 || - Belts and bandoliers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4203.40.00.00 || - Other clothing accessories || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

42.05 || 4205.00.00.00 || Other articles of leather or of composition leather. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

42.06 || 4206.00.00.00 || Articles of gut (other than silkworm gut) of goldbeater’s skin, of bladders or of tendons. || 10 || B || 10 || 10 || 5 || 0 || 0

43.01 || || Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 41.01, 41.02 or 41.03. || || || || || || ||

|| 4301.10.00.00 || - Of mink, whole, with or without head, tail or paws || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4301.30.00.00 || - Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4301.60.00.00 || - Of fox, whole, with or without head, tail or paws || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4301.80.00.00 || - Other furskins, whole, with or without head, tail or paws || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4301.90.00.00 || - Heads, tails, paws and other pieces or cuttings, suitable for furriers' use || 5 || A || 5 || 0 || 0 || 0 || 0

43.02 || || Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03. || || || || || || ||

|| || - Whole skins, with or without head, tail or paws, not assembled: || || || || || || ||

|| 4302.11.00.00 || -- Of mink || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4302.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4302.20.00.00 || - Heads, tails, paws and other pieces or cuttings, not assembled || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4302.30.00.00 || - Whole skins and pieces or cuttings thereof, assembled || 10 || B || 10 || 10 || 5 || 0 || 0

43.03 || || Articles of apparel, clothing accessories and other articles of furskin. || || || || || || ||

|| 4303.10.00.00 || - Articles of apparel and clothing accessories || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4303.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

43.04 || 4304.00.00.00 || Artificial fur and articles thereof. || 20 || C || 20 || 20 || 10 || 5 || 0

44.01 || || Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. || || || || || || ||

|| 4401.10.00.00 || - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Wood in chips or particles: || || || || || || ||

|| 4401.21.00.00 || -- Coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4401.22.00.00 || -- Non-coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms: || || || || || || ||

|| 4401.31.00.00 || -- Wood pellets || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4401.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

44.02 || || Wood charcoal (including shell or nut charcoal), whether or not agglomerated. || || || || || || ||

|| 4402.10.00.00 || - Of bamboo || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4402.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

44.03 || || Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. || || || || || || ||

|| 4403.10.00.00 || - Treated with paint, stains, creosote or other preservatives || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4403.20.00.00 || - Other, coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other, of tropical wood specified in subheading note 2 to this Chapter: || || || || || || ||

|| 4403.41.00.00 || -- Dark red meranti, light red meranti and meranti bakau || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4403.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 4403.91.00.00 || -- Of oak (Quercus spp.) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4403.92.00.00 || -- Of beech (Fagus spp.) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4403.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

44.04 || || Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like. || || || || || || ||

|| 4404.10.00.00 || - Coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4404.20.00.00 || - Non-coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

44.05 || 4405.00.00.00 || Wood wool; wood flour. || 5 || A || 5 || 0 || 0 || 0 || 0

44.06 || || Railway or tramway sleepers (cross-ties) of wood. || || || || || || ||

|| 4406.10.00.00 || - Not impregnated || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4406.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

44.07 || || Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. || || || || || || ||

|| 4407.10.00.00 || - Coniferous || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Of tropical wood specified in subheading note 2 to this Chapter: || || || || || || ||

|| 4407.21.00.00 || -- Mahogany (Swietenia spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4407.22.00.00 || -- Virola, imbuia and balsa || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4407.25.00.00 || -- Dark red meranti, light red meranti and meranti bakau || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4407.26.00.00 || -- White lauan, white meranti, white seraya, yellow meranti and alan || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4407.27.00.00 || -- Sapelli || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4407.28.00.00 || -- Iroko || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4407.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| 4407.91.00.00 || -- Of oak (Quercus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4407.92.00.00 || -- Of beech (Fagus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4407.93.00.00 || -- Of maple (Acer spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4407.94.00.00 || -- Of cherry (Prunus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4407.95.00.00 || -- Of ash(Fraxinus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4407.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

44.08 || || Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. || || || || || || ||

|| 4408.10.00.00 || - Coniferous || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Of tropical wood specified in subheading note 2 to this Chapter: || || || || || || ||

|| 4408.31.00.00 || -- Dark red meranti, light red meranti and meranti bakau || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4408.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4408.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

44.09 || || Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. || || || || || || ||

|| 4409.10.00.00 || - Coniferous || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Non-coniferous: || || || || || || ||

|| 4409.21.00.00 || -- Of bamboo || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4409.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

44.10 || || Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. || || || || || || ||

|| || - Of wood: || || || || || || ||

|| 4410.11.00.00 || -- Particle board || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4410.12.00.00 || -- Oriented strand board (OSB) || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4410.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4410.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

44.11 || || Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. || || || || || || ||

|| || - Medium density fibreboard (MDF): || || || || || || ||

|| 4411.12.00.00 || -- Of a thickness not exceeding 5 mm || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4411.13.00.00 || -- Of a thickness exceeding 5 mm but not exceeding 9 mm || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4411.14.00.00 || -- Of a thickness exceeding 9 mm || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| 4411.92.00.00 || -- Of a density exceeding 0,8 g/cm³ || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4411.93.00.00 || -- Of a density exceeding 0,5 g/cm³ but not exceeding 0,8 g/cm³ || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4411.94.00.00 || -- Of a density not exceeding 0,5 g/cm³ || 10 || B || 10 || 10 || 5 || 0 || 0

44.12 || || Plywood, veneered panels and similar laminated wood. || || || || || || ||

|| 4412.10.00.00 || - Of bamboo || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: || || || || || || ||

|| 4412.31.00.00 || -- With at least one outer ply of tropical wood specified in subheading note 2 to this Chapter || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4412.32.00.00 || -- Other, with at least one outer ply of non-coniferous wood || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4412.39.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other: || || || || || || ||

|| 4412.94.00.00 || -- Blockboard, laminboard and battenboard || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4412.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

44.13 || 4413.00.00.00 || Densified wood, in blocks, plates, strips or profile shapes. || 10 || B || 10 || 10 || 5 || 0 || 0

44.14 || 4414.00.00.00 || Wooden frames for paintings, photographs, mirrors or similar objects. || 10 || B || 10 || 10 || 5 || 0 || 0

44.15 || || Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. || || || || || || ||

|| 4415.10.00.00 || - Cases, boxes, crates, drums and similar packings; cable-drums || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4415.20.00.00 || - Pallets, box pallets and other load boards; pallet collars || 10 || B || 10 || 10 || 5 || 0 || 0

44.16 || 4416.00.00.00 || Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves. || 10 || B || 10 || 10 || 5 || 0 || 0

44.17 || 4417.00.00.00 || Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

44.18 || || Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes. || || || || || || ||

|| 4418.10.00.00 || - Windows, French windows and their frames || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4418.20.00.00 || - Doors and their frames and thresholds || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4418.40.00.00 || - Shuttering for concrete constructional work || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4418.50.00.00 || - Shingles and shakes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4418.60.00.00 || - Posts and beams || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Assembled flooring panels: || || || || || || ||

|| 4418.71.00.00 || -- For mosaic floors || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4418.72.00.00 || -- Other, multilayer || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4418.79.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4418.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

44.19 || 4419.00.00.00 || Tableware and kitchenware, of wood. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

44.20 || || Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94. || || || || || || ||

|| 4420.10.00.00 || - Statuettes and other ornaments, of wood || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4420.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

44.21 || || Other articles of wood. || || || || || || ||

|| 4421.10.00.00 || - Clothes hangers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 4421.90.10.00 || -- Match splints || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Other: || || || || || || ||

|| 4421.90.91.00 || --- Toothpicks || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4421.90.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

45.01 || || Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork. || || || || || || ||

|| 4501.10.00.00 || - Natural cork, raw or simply prepared || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4501.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0

45.02 || 4502.00.00.00 || Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). || 5 || A || 5 || 0 || 0 || 0 || 0

45.03 || || Articles of natural cork. || || || || || || ||

|| 4503.10.00.00 || - Corks and stoppers || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other: || || || || || || ||

|| 4503.90.10.00 || -- Floats for fishing nets || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4503.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

45.04 || || Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. || || || || || || ||

|| 4504.10.00.00 || - Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4504.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

46.01 || || Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). || || || || || || ||

|| || - Mats, matting and screens of vegetable materials: || || || || || || ||

|| 4601.21.00.00 || -- Of bamboo || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4601.22.00.00 || -- Of rattan || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4601.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || - Other: || || || || || || ||

|| 4601.92.00.00 || -- Of bamboo || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4601.93.00.00 || -- Of rattan || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4601.94.00.00 || -- Of other vegetable materials || 20 || C || 20 || 20 || 10 || 5 || 0

|| || -- Other: || || || || || || ||

|| 4601.99.10.00 || --- Mats, matting and screens || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4601.99.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0

46.02 || || Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah. || || || || || || ||

|| || - Of vegetable materials: || || || || || || ||

|| 4602.11.00.00 || -- Of bamboo || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4602.12.00.00 || -- Of rattan || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4602.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4602.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0

47.01 || 4701.00.00.00 || Mechanical wood pulp. || 5 || A || 5 || 0 || 0 || 0 || 0

47.02 || 4702.00.00.00 || Chemical wood pulp, dissolving grades. || 5 || A || 5 || 0 || 0 || 0 || 0

47.03 || || Chemical wood pulp, soda or sulphate, other than dissolving grades. || || || || || || ||

|| || - Unbleached: || || || || || || ||

|| 4703.11.00.00 || -- Coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4703.19.00.00 || -- Non-coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Semi-bleached or bleached: || || || || || || ||

|| 4703.21.00.00 || -- Coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4703.29.00.00 || -- Non-coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

47.04 || || Chemical wood pulp, sulphite, other than dissolving grades. || || || || || || ||

|| || - Unbleached: || || || || || || ||

|| 4704.11.00.00 || -- Coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4704.19.00.00 || -- Non-coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Semi-bleached or bleached: || || || || || || ||

|| 4704.21.00.00 || -- Coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4704.29.00.00 || -- Non-coniferous || 5 || A || 5 || 0 || 0 || 0 || 0

47.05 || 4705.00.00.00 || Wood pulp obtained by a combination of mechanical and chemical pulping processes. || 5 || A || 5 || 0 || 0 || 0 || 0

47.06 || || Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. || || || || || || ||

|| 4706.10.00.00 || - Cotton linters pulp || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4706.20.00.00 || - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4706.30.00.00 || - Other, of bamboo || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 4706.91.00.00 || -- Mechanical || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4706.92.00.00 || -- Chemical || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4706.93.00.00 || -- Obtained by a combination of mechanical and chemical processes || 5 || A || 5 || 0 || 0 || 0 || 0

47.07 || || Recovered (waste and scrap) paper or paperboard. || || || || || || ||

|| 4707.10.00.00 || - Unbleached kraft paper or paperboard or corrugated paper or paperboard || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4707.20.00.00 || - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4707.30.00.00 || - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4707.90.00.00 || - Other, including unsorted waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0

48.01 || 4801.00.00.00 || Newsprint, in rolls or sheets. || 0 || A || 0 || 0 || 0 || 0 || 0

48.02 || || Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard. || || || || || || ||

|| 4802.10.00.00 || - Handmade paper and paperboard || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4802.20.00.00 || - Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4802.40.00.00 || - Wallpaper base || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: || || || || || || ||

|| 4802.54.00.00 || -- Weighing less than 40 g/m² || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Weighing 40 g/m² or more but not more than 150 g/m², in rolls: || || || || || || ||

|| 4802.55.10.00 || --- Of a width of 150 mm or less || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4802.55.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- Weighing 40 g/m² or more but not more than 150 g/m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: || || || || || || ||

|| 4802.56.10.00 || --- Carbonising base paper || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4802.56.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| 4802.57.00.00 || -- Other, weighing 40 g/m² or more but not more than 150 g/m² || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4802.58.00.00 || -- Weighing more than 150 g/m² || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: || || || || || || ||

|| || -- In rolls: || || || || || || ||

|| 4802.61.10.00 || --- Of a width not exceeding150 mm || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4802.61.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: || || || || || || ||

|| 4802.62.10.00 || --- Carbonising base paper || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4802.62.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0

|| || -- Other: || || || || || || ||

|| 4802.69.10.00 || --- Carbonising base paper || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4802.69.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0

48.03 || 4803.00.00.00 || Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets. || 10 || B || 10 || 10 || 5 || 0 || 0

48.04 || || Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03. || || || || || || ||

|| || - Kraftliner: || || || || || || ||

|| 4804.11.00.00 || -- Unbleached || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4804.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Sack kraft paper: || || || || || || ||

|| 4804.21.00.00 || -- Unbleached || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4804.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other kraft paper and paperboard weighing 150 g/m² or less: || || || || || || ||

|| 4804.31.00.00 || -- Unbleached || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4804.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²: || || || || || || ||

|| 4804.41.00.00 || -- Unbleached || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4804.42.00.00 || -- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4804.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other kraft paper and paperboard weighing 225 g/m² or more: || || || || || || ||

|| 4804.51.00.00 || -- Unbleached || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4804.52.00.00 || -- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4804.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

48.05 || || Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this Chapter. || || || || || || ||

|| || - Fluting paper: || || || || || || ||

|| 4805.11.00.00 || -- Semi-chemical fluting paper || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4805.12.00.00 || -- Straw fluting paper || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4805.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Testliner (recycled liner board): || || || || || || ||

|| 4805.24.00.00 || -- Weighing 150 g/m² or less || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4805.25.00.00 || -- Weighing more than 150 g/m² || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4805.30.00.00 || - Sulphite wrapping paper || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4805.40.00.00 || - Filter paper and paperboard || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4805.50.00.00 || - Felt paper and paperboard || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 4805.91.00.00 || -- Weighing 150 g/m² or less || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4805.92.00.00 || -- Weighing more than 150 g/m² but less than 225 g/m² || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4805.93.00.00 || -- Weighing 225 g/m² or more || 5 || A || 5 || 0 || 0 || 0 || 0

48.06 || || Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets. || || || || || || ||

|| 4806.10.00.00 || - Vegetable parchment || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4806.20.00.00 || - Greaseproof papers || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4806.30.00.00 || - Tracing papers || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4806.40.00.00 || - Glassine and other glazed transparent or translucent papers || 10 || B || 10 || 10 || 5 || 0 || 0

48.07 || 4807.00.00.00 || Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. || 10 || B || 10 || 10 || 5 || 0 || 0

48.08 || || Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. || || || || || || ||

|| 4808.10.00.00 || - Corrugated paper and paperboard, whether or not perforated || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4808.40.00.00 || - Kraft paper, creped or crinkled, whether or not embossed or perforated || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4808.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

48.09 || || Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. || || || || || || ||

|| 4809.20.00.00 || - Self-copy paper || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4809.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

48.10 || || Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. || || || || || || ||

|| || Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: || || || || || || ||

|| || -- In rolls: || || || || || || ||

|| 4810.13.10.00 || --- Printed || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4810.13.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4810.14.00.00 || -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4810.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process: || || || || || || ||

|| || -- Lightweight coated paper: || || || || || || ||

|| 4810.22.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4810.22.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Other: || || || || || || ||

|| 4810.29.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4810.29.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: || || || || || || ||

|| || -- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m² or less: || || || || || || ||

|| 4810.31.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4810.31.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m²: || || || || || || ||

|| 4810.32.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4810.32.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Other: || || || || || || ||

|| 4810.39.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4810.39.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other paper and paperboard: || || || || || || ||

|| || -- Multi-ply: || || || || || || ||

|| 4810.92.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4810.92.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Other: || || || || || || ||

|| 4810.99.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4810.99.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

48.11 || || Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. || || || || || || ||

|| || - Tarred, bituminised or asphalted paper and paperboard: || || || || || || ||

|| 4811.10.10.00 || -- Floor covering on a base of paper or of paperboard, whether or not cut to size || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4811.10.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Gummed or adhesive paper and paperboard: || || || || || || ||

|| || -- Self-adhesive: || || || || || || ||

|| 4811.41.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4811.41.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Other: || || || || || || ||

|| 4811.49.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4811.49.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): || || || || || || ||

|| || -- Bleached, weighing more than 150 g/m²: || || || || || || ||

|| 4811.51.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4811.51.20.00 || --- Floor covering on a base of paper or of paperboard, whether or not cut to size || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4811.51.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || -- Other: || || || || || || ||

|| 4811.59.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4811.59.20.00 || --- Floor covering on a base of paper or of paperboard, whether or not cut to size || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4811.59.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol: || || || || || || ||

|| 4811.60.10.00 || -- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4811.60.20.00 || -- Floor covering on a base of paper or of paperboard, whether or not cut to size || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4811.60.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

|| || - Other paper, paperboard, cellulose wadding and webs of cellulose fibres: || || || || || || ||

|| 4811.90.10.00 || -- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4811.90.20.00 || -- Floor covering on a base of paper or of paperboard, whether or not cut to size || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4811.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0

48.12 || 4812.00.00.00 || Filter blocks, slabs and plates, of paper pulp. || 10 || B || 10 || 10 || 5 || 0 || 0

48.13 || || Cigarette paper, whether or not cut to size or in the form booklets or tubes. || || || || || || ||

|| 4813.10.00.00 || - In the form of booklets or tubes || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4813.20.00.00 || - In rolls of a width not exceeding 5 cm || 5 || A || 5 || 0 || 0 || 0 || 0

|| 4813.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

48.14 || || Wallpaper and similar wallcoverings; window transparencies of paper. || || || || || || ||

|| 4814.20.00.00 || - Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4814.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

48.16 || || Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes. || || || || || || ||

|| 4816.20.00.00 || - Self-copy paper || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4816.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

48.17 || || Envelopes, letter cards, plain postcards and correspondence cards, of paper or paper board; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. || || || || || || ||

|| 4817.10.00.00 || - Envelopes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4817.20.00.00 || - Letter cards, plain postcards and correspondence cards || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4817.30.00.00 || - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

48.18 || || Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. || || || || || || ||

|| 4818.10.00.00 || - Toilet paper || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4818.20.00.00 || - Handkerchiefs, cleansing or facial tissues and towels || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4818.30.00.00 || - Tablecloths and serviettes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4818.50.00.00 || - Articles of apparel and clothing accessories || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4818.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

48.19 || || Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like. || || || || || || ||

|| 4819.10.00.00 || - Cartons, boxes and cases, of corrugated paper or paperboard || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Folding cartons, boxes and cases, of non-corrugated paper or paperboard: || || || || || || ||

|| 4819.20.10.00 || -- Cartons and boxes lined with polypropylene film || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4819.20.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4819.30.00.00 || - Sacks and bags, having a base of a width of 40 cm or more || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4819.40.00.00 || - Other sacks and bags, including cones || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4819.50.00.00 || - Other packing containers, including record sleeves || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4819.60.00.00 || - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

48.20 || || Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard. || || || || || || ||

|| 4820.10.00.00 || - Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4820.20.00.00 || - Exercise books || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4820.30.00.00 || - Binders (other than book covers), folders and file covers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4820.40.00.00 || - Manifold business forms and interleaved carbon sets || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4820.50.00.00 || - Albums for samples or for collections || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 4820.90.10.00 || -- Other articles of stationery || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4820.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

48.21 || || Paper or paperboard labels of all kinds, whether or not printed. || || || || || || ||

|| 4821.10.00.00 || - Printed || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4821.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

48.22 || || Bobbins, spools, cops and similar support of paper pulp, paper or paper board (whether or not perforated or hardened). || || || || || || ||

|| 4822.10.00.00 || - Of a kind used for winding textile yarn || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4822.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

48.23 || || Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. || || || || || || ||

|| 4823.20.00.00 || - Filter paper and paperboard || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4823.40.00.00 || - Rolls, sheets and dials, printed for self-recording apparatus || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Trays, dishes, plates, cups and the like, of paper or paperboard: || || || || || || ||

|| 4823.61.00.00 || -- Of bamboo || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4823.69.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4823.70.00.00 || - Moulded or pressed articles of paper pulp || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4823.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

49.01 || || Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. || || || || || || ||

|| 4901.10.00.00 || - In single sheets, whether or not folded || 0 || A || 0 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 4901.91.00.00 || -- Dictionaries and encyclopaedias, and serial instalments thereof || 0 || A || 0 || 0 || 0 || 0 || 0

|| || -- Other: || || || || || || ||

|| 4901.99.10.00 || --- Scientific or school printed books, brochures, leaflets and similar printed matter || 0 || A || 0 || 0 || 0 || 0 || 0

|| 4901.99.90.00 || --- Other || 0 || A || 0 || 0 || 0 || 0 || 0

49.02 || || Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. || || || || || || ||

|| 4902.10.00.00 || - Appearing at least four times a week || 0 || A || 0 || 0 || 0 || 0 || 0

|| 4902.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0

49.03 || 4903.00.00.00 || Children's picture, drawing or colouring books. || 0 || A || 0 || 0 || 0 || 0 || 0

49.04 || 4904.00.00.00 || Music, printed or in manuscript, whether or not bound or illustrated. || 0 || A || 0 || 0 || 0 || 0 || 0

49.05 || || Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. || || || || || || ||

|| 4905.10.00.00 || - Globes || 0 || A || 0 || 0 || 0 || 0 || 0

|| || - Other: || || || || || || ||

|| 4905.91.00.00 || -- In book form || 0 || A || 0 || 0 || 0 || 0 || 0

|| 4905.99.00.00 || -- Other || 0 || A || 0 || 0 || 0 || 0 || 0

49.06 || 4906.00.00.00 || Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing. || 0 || A || 0 || 0 || 0 || 0 || 0

49.07 || 4907.00.00.00 || Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. || 0 || A || 0 || 0 || 0 || 0 || 0

49.08 || || Transfers (decalcomanias). || || || || || || ||

|| 4908.10.00.00 || - Transfers (decalcomanias), vitrifiable || 10 || B || 10 || 10 || 5 || 0 || 0

|| 4908.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0

49.09 || 4909.00.00.00 || Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

49.10 || 4910.00.00.00 || Calendars of any kind, printed, including calendar blocks. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

49.11 || || Other printed matter, including printed pictures and photographs. || || || || || || ||

|| 4911.10.00.00 || - Trade advertising material, commercial catalogues and the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || - Other: || || || || || || ||

|| 4911.91.00.00 || -- Pictures, designs and photographs || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || -- Other: || || || || || || ||

|| 4911.99.10.00 || --- Printed matter for administrative use || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| || --- Other: || || || || || || ||

|| 4911.99.91.00 || ---- Telephone recharge cards || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

|| 4911.99.99.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion

50.01 || 5001.00.00.00 || Silkworm cocoons suitable for reeling. || 5 || A || 5 || 0 || 0 || 0 || 0

50.02 || 5002.00.00.00 || Raw silk (not thrown). || 5 || A || 5 || 0 || 0 || 0 || 0

50.03 || 5003.00.00.00 || Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock). || 5 || A || 5 || 0 || 0 || 0 || 0

50.04 || 5004.00.00.00 || Silk yarn (other than yarn spun from silk waste) not put up for retail sale. || 10 || B || 10 || 10 || 5 || 0 || 0

50.05 || 5005.00.00.00 || Yarn spun from silk waste, not put up for retail sale. || 10 || B || 10 || 10 || 5 || 0 || 0

50.06 || 5006.00.00.00 || Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut. || 20 || C || 20 || 20 || 10 || 5 || 0

50.07 || || Woven fabrics of silk or of silk waste. || || || || || || ||

|| 5007.10.00.00 || - Fabrics of noil silk || 20 || C || 20 || 20 || 10 || 5 || 0

|| 5007.20.00.00 || - Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk || 20 || C || 20 || 20 || 10 || 5 || 0

|| 5007.90.00.00 || - Other fabrics || 20 || C || 20 || 20 || 10 || 5 || 0

51.01 || || Wool, not carded or combed. || || || || || || ||

|| || - Greasy, including fleece-washed wool: || || || || || || ||

|| 5101.11.00.00 || -- Shorn wool || 5 || A || 5 || 0 || 0 || 0 || 0

|| 5101.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| || - Degreased, not carbonised: || || || || || || ||

|| 5101.21.00.00 || -- Shorn wool || 5 || A || 5 || 0 || 0 || 0 || 0

|| 5101.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0

|| 5101.30.00.00 || - Carbonised || 5 || A || 5 || 0 || 0 || 0 || 0

51.02 || || Fine or coarse animal hair, not carded or c