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Annex 1

Annex 2

Annex 3

Annex 4

Annex 5

Annex 6

Annex 7

Annex 8

Annex 9

1.

The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

2.

3.

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

4.

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

5.

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

6.

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

1.

The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Community has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 3 of the schedule of duties. Unless the context requires otherwise, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.

The conventional rates of duty reproduced in column 3 are applicable from 1 January 2006.

When autonomous rates of duty are lower than the conventional rates of duty, the autonomous duties, shown by means of a footnote, are applicable.

2.

Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.

3.

Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.

4.

The duties expressed as percentage rates are ad valorem duties.

5.

The symbol ‘EA’ indicates that the goods concerned are chargeable with an ‘agricultural component’ fixed in accordance with Annex 1.

6.

The symbol ‘AD S/Z’ or ‘AD F/M’ in Chapters 17 to 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the provisions of Annex 1.

7.

In Chapter 22, the symbol ‘€ /% vol/hl’ means that a specific duty, expressed in euro, is to be calculated for each percentage volume of alcohol per hectolitre. Thus, a beverage having an alcohol content by volume of 40 % is to be charged as follows:

Where, in addition, a minimum (MIN) value is shown, for example ‘€ 1,6/% vol/hl MIN € 9/hl’, it means that the duty, calculated on the basis of the abovementioned rule, is to be compared with the minimum duty, for example ‘€ 9/hl’, and the higher of the two is to be applied.

1.

Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.

2.

The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be:

3.

The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98 (2) (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 18 of Council Regulation (EEC) No 2913/92 (3).

4.

Goods eligible for favourable tariff treatment by reason of their end-use:

Where the import duty applicable under the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise be applicable to the goods, the said goods shall be classified in the code referring to the end-use and Articles 291 to 300 of Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993) shall not apply.

1.

Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.

2.

Customs duties shall be suspended in respect of:

3.

The suspensions shall be subject to conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods.

1.

Relief from customs duty is provided for:

These goods are covered by headings and subheadings listed in tables in paragraph 5.

2.

For the purposes of paragraph 1, first and second indent, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.

3.

For the purposes of paragraph 1, second indent, the expression ‘for use in civil aircraft’ shall include goods for use in ground flying trainers for civil use.

4.

The relief from customs duties shall be subject to the conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments).

5.

Goods eligible to this relief of customs duties are covered by the following headings or subheadings:

3917 40, 4011 30, 4012 13, 4012 20, 6812 90, 7324 10, 7326 20, 8302 10, 8302 20, 8302 42, 8302 49, 8302 60, 8407 10, 8408 90, 8409 10, 8411, 8412 10, 8412 21, 8412 29, 8412 31, 8412 39, 8412 80 80, 8412 90, 8413 19, 8413 20, 8413 30, 8413 50, 8413 60, 8413 70, 8413 81, 8413 91, 8414 10, 8414 20, 8414 30, 8414 51, 8414 59, 8414 80, 8414 90, 8415 81, 8415 82, 8415 83, 8418 10, 8418 30, 8418 40, 8418 61, 8418 69, 8419 50, 8419 81, 8421 19, 8421 21, 8421 23, 8421 29, 8421 31, 8421 39, 8424 10, 8425 11, 8425 19, 8425 31, 8425 39, 8425 42, 8425 49, 8426 99, 8428 10, 8428 20, 8428 33, 8428 39, 8428 90, 8471 10, 8471 41, 8471 49, 8471 50, 8471 60, 8471 70, 8479 90, 8483 10, 8483 30, 8483 40, 8483 50, 8483 60, 8483 90, 8484 10, 8484 90, 8501 32, 8501 52, 8501 61, 8501 62, 8501 63, 8502, 8504 10, 8504 31, 8504 32, 8504 33, 8504 40, 8504 50, 8507, 8511 10, 8511 20, 8511 30, 8511 40, 8511 50, 8511 80, 8518 10, 8518 21, 8518 22, 8518 29, 8518 30, 8518 40, 8518 50, 8520 90, 8521 10, 8525 10 20, 8526, 8529 10, 8531 10, 8531 20, 8531 80, 8539 10, 8544 30, 8801, 8802 11, 8802 12, 8802 20, 8802 30, 8802 40, 8803 10, 8803 20, 8803 30, 8805 29, 9001 90, 9002 90, 9014 10, 9014 20, 9025, 9026, 9029 20 38, 9030 10, 9030 20, 9030 31, 9030 39, 9030 40, 9030 83, 9030 89, 9030 90, 9031 80, 9032, 9104, 9403 20, 9403 70.

For the following subheadings, the relief of customs duties for use in civil aircraft is only granted to the goods described in colomn 2:

(6)

The goods as mentioned in paragraph 5 are integrated in TARIC by subheadings with a footnote reference in the following terms ‘Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments)’.

1.

Relief from customs duty is provided for pharmaceutical products of the following categories:

2.

Special cases:

1.

Customs duty shall be charged at the flat rate of 3,5 % ad valorem on goods:

provided that such importations are not of a commercial nature.

This flat-rate 3,5 % customs duty shall apply, provided that the value of the goods subject to import duty does not exceed € 350 per consignment or per traveller.

Such flat-rate assessment shall not apply to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Council Regulation (EEC) No 918/83 (4).

2.

Importations shall be treated as not being of a commercial nature if:

3.

The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.

For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.

4.

Non-participating Member States may round off the amount in national currencies resulting from the conversion of the sum of € 350.

5.

Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 350 if, at the time of the annual adjustment provided for in Article 18(2) of Regulation (EEC) No 2913/92 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.

1.

When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:

2.

Where containers and packing materials covered by the provisions of paragraph 1(a) and (b) contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.

1.

Under certain conditions, favourable tariff treatment by reason of the nature of the goods is provided for:

These goods are covered by subheadings (5) with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’

2.

Goods unfit for consumption for which favourable tariff treatment is granted by reason of their nature are listed in Annex 8 by reference to the heading under which they are classified together with the description and the quantities of the denaturants used. Such goods are presumed to be unfit for consumption when the goods to be denatured and the denaturants are homogeneously mixed and their separation is economically not viable.

3.

The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods comply with the relevant Community provisions:

When hybrid sweetcorn, spelt, hybrid maize, rice, hybrid sorghum or oil seeds and oleaginous fruits are of a kind to which the agricultural provisions do not apply, favourable tariff treatment by reason of their nature shall be granted, provided that it is established that the goods are actually intended for sowing.

4.

Bolting cloth, not made up, is granted favourable tariff treatment on the condition that the goods are indelibly marked in a way identifying them as being intended for bolting or similar industrial purposes.

5.

Fresh table grapes, cheese fondues, tobacco and nitrate are granted favourable tariff treatment on production of a duly endorsed certificate. The particular provisions to be applied and the model of the certificates are set out at Annex 9.

★

Refers to new code numbers

■

Refers to code numbers used the previous year but with differing coverage

AD F/M

Additional duty on flour

AD S/Z

Additional duty on sugar

b/f

Bottle flask

cm/s

Centimetre(s) per second

EA

Agricultural component

€

Euro

INN

International non-proprietary name

INNM

International non-proprietary name modified

ISO

International Organisation for Standardisation

Kbit

1 024 bits

kg/br

Kilogram, gross

kg/net

Kilogram, net

kg/net eda

Kilogram drained net weight

kg/net mas

Kilogram net, of dry matter

MAX

Maximum

Mbit

1 048 576 bits

MIN

Minimum

ml/g

Millilitre(s) per gram

mm/s

Millimetre(s) per second

RON

Research octane number

c/k

Carats (1 metric carat = 2 × 10–4 kg)

ce/el

Number of cells

ct/l

Carrying capacity in tonnes (9)

g

Gram

gi F/S

Gram of fissile isotopes

GT

Gross tonnage

kg C5H14ClNO

Kilogram of choline chloride

kg H2O2

Kilogram of hydrogen peroxide

kg K2O

Kilogram of potassium oxide

kg KOH

Kilogram of potassium hydroxide (caustic potash)

kg met.am.

Kilogram of methylamines

kg N

Kilogram of nitrogen

kg NaOH

Kilogram of sodium hydroxide (caustic soda)

kg/net eda

Kilogram drained net weight

kg P2O5

Kilogram of diphosphorus pentaoxide

kg 90 % sdt

Kilogram of substance 90 % dry

kg U

Kilogram of uranium

1 000 kWh

Thousand kilowatt hours

l

Litre

1 000 l

Thousand litres

l alc. 100 %

Litre pure (100 %) alcohol

m

Metre

m2

Square metre

m3

Cubic metre

1 000 m3

Thousand cubic metres

pa

Number of pairs

p/st

Number of items

100 p/st

Hundred items

1 000 p/st

Thousand items

TJ

Terajoule (gross calorific value)

1.

Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2.

Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.

1.

This chapter covers all live animals, except:

1.

This chapter does not cover:

1.

2.

3.

4.

The following expressions shall have the meanings hereunder assigned to them:

5.

The duty rate applicable to mixtures falling in this chapter shall be as follows:

6.

7.

For the purposes of heading 0210, the terms ‘meat and edible meat offal, salted or in brine’ mean meat and edible meat offal deeply and homogeneously impregnated with salt in all parts and having a total salt content by weight of 1,2 % or more, provided that it is the salting which ensures the long-term preservation.