This document is an excerpt from the EUR-Lex website
Document 01994A0103(01)-20230614
Agreement on the European Economic Area
Consolidated text: Agreement on the European Economic Area
Agreement on the European Economic Area
ELI: http://data.europa.eu/eli/agree_internation/1994/1/2023-06-14
01994A0103(01) — EN — 14.06.2023 — 022.005
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
AGREEMENT ON THE EUROPEAN ECONOMIC AREA (OJ L 001 3.1.1994, p. 3) |
Amended by:
Corrected by:
AGREEMENT ON THE EUROPEAN ECONOMIC AREA
TABLE OF CONTENTS |
|
PREAMBLE |
|
PART I |
OBJECTIVES AND PRINCIPLES |
PART II |
FREE MOVEMENT OF GOODS |
Chapter 1 |
Basic principles |
Chapter 2 |
Agricultural and fishery products |
Chapter 3 |
Cooperation in customs-related matters and trade facilitation |
Chapter 4 |
Other rules relating to the free movement of goods |
Chapter 5 |
Coal and steel products |
PART III |
FREE MOVEMENT OF PERSONS, SERVICES AND CAPITAL |
Chapter 1 |
Workers and self-employed persons |
Chapter 2 |
Right of establishment |
Chapter 3 |
Services |
Chapter 4 |
Capital |
Chapter 5 |
Economic and monetary policy cooperation |
Chapter 6 |
Transport |
PART IV |
COMPETITION AND OTHER COMMON RULES |
Chapter 1 |
Rules applicable to undertakings |
Chapter 2 |
State aid |
Chapter 3 |
Other common rules |
PART V |
HORIZONTAL PROVISIONS RELEVANT TO THE FOUR FREEDOMS |
Chapter 1 |
Social policy |
Chapter 2 |
Consumer protection |
Chapter 3 |
Environment |
Chapter 4 |
Statistics |
Chapter 5 |
Company law |
PART VI |
COOPERATION OUTSIDE THE FOUR FREEDOMS |
PART VII |
INSTITUTIONAL PROVISIONS |
Chapter 1 |
The structure of the association |
Chapter 2 |
The decision-making procedure |
Chapter 3 |
Homogeneity, surveillance procedure and settlement of disputes |
Chapter 4 |
Safeguard measures |
PART VIII |
FINANCIAL MECHANISM |
PART IX |
GENERAL AND FINAL PROVISIONS |
PROTOCOLS |
|
ANNEXES |
|
FINAL ACT |
PREAMBLE
THE EUROPEAN COMMUNITY,
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,
►M268 ————— ◄ HUNGARY,
►M268 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
ICELAND,
THE PRINCIPALITY OF LIECHTENSTEIN,
THE KINGDOM OF NORWAY,
hereinafter referred to as the CONTRACTING PARTIES;
CONVINCED of the contribution that a European Economic Area will bring to the construction of a Europe based on peace, democracy and human rights;
REAFFIRMING the high priority attached to the privileged relationship between the European Community, its Member States and the EFTA States, which is based on proximity, long-standing common values and European identity;
DETERMINED to contribute, on the basis of market economy, to world-wide trade liberalization and cooperation, in particular in accordance with the provisions of the General Agreement on Tariffs and Trade and the Convention on the Organization for Economic Cooperation and Development;
CONSIDERING the objective of establishing a dynamic and homogeneous European Economic Area, based on common rules and equal conditions of competition and providing for the adequate means of enforcement including at the judicial level, and achieved on the basis of equality and reciprocity and of an overall balance of benefits, rights and obligations for the Contracting Parties;
DETERMINED to provide for the fullest possible realization of the free movement of goods, persons, services and capital within the whole European Economic Area, as well as for strengthened and broadened cooperation in flanking and horizontal policies;
AIMING to promote a harmonious development of the European Economic Area and convinced of the need to contribute through the application of this Agreement to the reduction of economic and social regional disparities;
DESIROUS of contributing to the strengthening of the cooperation between the members of the European Parliament and of the Parliaments of the EFTA States, as well as between the social partners in the European Community and in the EFTA States;
CONVINCED of the important role that individuals will play in the European Economic Area through the exercise of the rights conferred on them by this Agreement and through the judicial defence of these rights;
DETERMINED to preserve, protect and improve the quality of the environment and to ensure a prudent and rational utilization of natural resources on the basis, in particular, of the principle of sustainable development, as well as the principle that precautionary and preventive action should be taken;
DETERMINED to take, in the further development of rules, a high level of protection concerning health, safety and the environment as a basis;
NOTING the importance of the development of the social dimension, including equal treatment of men and women, in the European Economic Area and wishing to ensure economic and social progress and to promote conditions for full employment, an improved standard of living and improved working conditions within the European Economic Area;
DETERMINED to promote the interests of consumers and to strengthen their position in the market place, aiming at a high level of consumer protection;
ATTACHED to the common objectives of strengthening the scientific and technological basis of European industry and of encouraging it to become more competitive at the international level;
CONSIDERING that the conclusion of this Agreement shall not prejudge in any way the possibility of any EFTA State to accede to the European Communities;
WHEREAS, in full deference to the independence of the courts, the objective of the Contracting Parties is to arrive at, and maintain, a uniform interpretation and application of this Agreement and those provisions of Community legislation which are substantially reproduced in this Agreement and to arrive at an equal treatment of individuals and economic operators as regards the four freedoms and the conditions of competition;
WHEREAS this Agreement does not restrict the decision-making autonomy or the treaty-making power of the Contracting Parties, subject to the provisions of this Agreement and the limitations set by public international law;
HAVE DECIDED to conclude the following Agreement:
PART I
OBJECTIVES AND PRINCIPLES
Article 1
In order to attain the objectives set out in paragraph 1, the association shall entail, in accordance with the provisions of this Agreement:
the free movement of goods;
the free movement of persons;
the free movement of services;
the free movement of capital;
the setting up of a system ensuring that competition is not distorted and that the rules thereon are equally respected; as well as
closer cooperation in other fields, such as research and development, the environment, education and social policy.
Article 2
For the purposes of this Agreement:
the term ‘Agreement’ means the main Agreement, its Protocols and Annexes as well as the acts referred to therein;
the term ‘Contracting Parties’ means, concerning the Community and the EC Member States, the Community and the EC Member States, or the Community, or the EC Member States. The meaning to be attributed to this expression in each case is to be deduced from the relevant provisions of this Agreement and from the respective competences of the Community and the EC Member States as they follow from the Treaty establishing the European Economic Community ►M135 ————— ◄ ;
the term ‘Act of Accession of 16 April 2003’ shall mean the Act concerning the conditions of Accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded, adopted in Athens on 16 April 2003;
the term ‘Act of Accession of 25 April 2005’ shall mean the Act concerning the conditions of accession of the Republic of Bulgaria and Romania and the adjustments to the Treaties on which the European Union is founded, adopted in Luxembourg on 25 April 2005;
▼M268 —————
the term ‘Act of Accession of 9 December 2011’ shall mean the Act concerning the conditions of accession of the Republic of Croatia and the adjustments to the Treaty on European Union, the Treaty on the Functioning of the European Union and the Treaty establishing the European Atomic Energy Community, signed at Brussels on 9 December 2011.
Article 3
The Contracting Parties shall take all appropriate measures, whether general or particular, to ensure fulfilment of the obligations arising out of this Agreement.
They shall abstain from any measure which could jeopardize the attainment of the objectives of this Agreement,
Moreover, they shall facilitate cooperation within the framework of this Agreement.
Article 4
Within the scope of application of this Agreement, and without prejudice to any special provisions contained therein, any discrimination on grounds of nationality shall be prohibited.
Article 5
A Contracting Party may at any time raise a matter of concern at the level of the EEA Joint Committee or the EEA Council according to the modalities laid down in Articles 92(2) and 89(2), respectively.
Article 6
Without prejudice to future developments of case-law, the provisions of this Agreement, in so far as they are identical in substance to corresponding rules of the Treaty establishing the European Economic Community and the Treaty establishing the European Coal and Steel Community and to acts adopted in application of these two Treaties, shall, in their implementation and application, be interpreted in conformity with the relevant rulings of the Court of Justice of the European Communities given prior to the date of signature of this Agreement.
Article 7
Acts referred to or contained in the Annexes to this Agreement or in decisions of the EEA Joint Committee shall be binding upon the Contracting Parties and be, or be made, part of their internal legal order as follows:
an act corresponding to an EEC regulation shall as such be made part of the internal legal order of the Contracting Parties;
an act corresponding to an EEC directive shall leave to the authorities of the Contracting Parties the choice of form and method of implementation.
PART II
FREE MOVEMENT OF GOODS
CHAPTER 1
BASIC PRINCIPLES
Article 8
Unless otherwise specified, the provisions of this Agreement shall apply only to:
products falling within Chapters 25 to 97 of the Harmonized Commodity Description and Coding System, excluding the products listed in Protocol 2;
products specified in Protocol 3, subject to the specific arrangements set out in that Protocol.
Article 9
Article 10
Customs duties on imports and exports, and any charges having equivalent effect, shall be prohibited between the Contracting Parties. Without prejudice to the arrangements set out in Protocol 5, this shall also apply to customs duties of a fiscal nature.
Article 11
Quantitative restrictions on imports and all measures having equivalent effect shall be prohibited between the Contracting Parties.
Article 12
Quantitative restrictions on exports and all measures having equivalent effect shall be prohibited between the Contracting Parties.
Article 13
The provisions of Articles 11 and 12 shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security; the protection of health and life of humans, animals or plants; the protection of national treasures possessing artistic, historic or archaeological value; or the protection of industrial and commercial property. Such prohibitions or restrictions shall not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Contracting Parties.
Article 14
No Contracting Party shall impose, directly or indirectly, on the products of other Contracting Parties any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products.
Furthermore, no Contracting Party shall impose on the products of other Contracting Parties any internal taxation of such a nature as to afford indirect protection to other products.
Article 15
Where products are exported to the territory of any Contracting Party, any repayment of internal taxation shall not exceed the internal taxation imposed on them whether directly or indirectly.
Article 16
CHAPTER 2
AGRICULTURAL AND FISHERY PRODUCTS
Article 17
Annex I contains specific provisions and arrangements concerning veterinary and phytosanitary matters.
Article 18
Without prejudice to the specific arrangements governing trade in agricultural products, the Contracting Parties shall ensure that the arrangements provided for in Articles 17 and 23 (a) and (b), as they apply to products other than those covered by Article 8(3), are not compromised by other technical barriers to trade. Article 13 shall apply.
Article 19
Article 20
Provisions and arrangements that apply to fish and other marine products are set out in Protocol 9.
CHAPTER 3
COOPERATION IN CUSTOMS-RELATED MATTERS AND TRADE FACILITATION
Article 21
Article 22
A Contracting Party which is considering the reduction of the effective level of its duties or charges having equivalent effect applicable to third countries benefiting from most-favoured-nation treatment, or which is considering the suspension of their application, shall, as far as may be practicable, notify the EEA Joint Committee not later than 30 days before such reduction or suspension comes into effect. It shall take note of any representations by other Contracting Parties regarding any distortions which might result therefrom.
CHAPTER 4
OTHER RULES RELATING TO THE FREE MOVEMENT OF GOODS
Article 23
Specific provisions and arrangements are laid down in:
Protocol 12 and Annex II in relation to technical regulations, standards, testing and certification;
Protocol 47 in relation to the abolition of technical barriers to trade in wine;
Annex III in relation to product liability.
They shall apply to all products unless otherwise specified.
Article 24
Annex IV contains specific provisions and arrangements concerning energy.
Article 25
Where compliance with the provisions of Articles 10 and 12 leads to:
re-export towards a third country against which the exporting Contracting Party maintains, for the product concerned, quantitative export restrictions, export duties or measures or charges having equivalent effect; or
a serious shortage, or threat thereof, of a product essential to the exporting Contracting Party;
and where the situations referred to above give rise, or are likely to give rise, to major difficulties for the exporting Contracting Party, that Contracting Party may take appropriate measures in accordance with the procedures set out in Article 113.
Article 26
Anti-dumping measures, countervailing duties and measures against illicit commercial practices attributable to third countries shall not be applied in relations between the Contracting Parties, unless otherwise specified in this Agreement.
CHAPTER 5
COAL AND STEEL PRODUCTS
Article 27
Provisions and arrangements concerning coal and steel products are set out in Protocols 14 and 25.
PART III
FREE MOVEMENT OF PERSONS, SERVICES AND CAPITAL
CHAPTER 1
WORKERS AND SELF-EMPLOYED PERSONS
Article 28
It shall entail the right, subject to limitations justified on grounds of public policy, public security or public health:
to accept offers of employment actually made;
to move freely within the territory of EC Member States and EFTA States for this purpose;
to stay in the territory of an EC Member State or an EFTA State for the purpose of employment in accordance with the provisions governing the employment of nationals of that State laid down by law, regulation or administrative action;
to remain in the territory of an EC Member State or an EFTA State after having been employed there.
Article 29
In order to provide freedom of movement for workers and self-employed persons, the Contracting Parties shall, in the field of social security, secure, as provided for in Annex VI, for workers and self-employed persons and their dependants, in particular:
aggregation, for the purpose of acquiring and retaining the right to benefit and of calculating the amount of benefit, of all periods taken into account under the laws of the several countries;
payment of benefits to persons resident in the territories of Contracting Parties.
Article 30
In order to make it easier for persons to take up and pursue activities as workers and self-employed persons, the Contracting Parties shall take the necessary measures, as contained in Annex VII, concerning the mutual recognition of diplomas, certificates and other evidence of formal qualifications, and the coordination of the provisions laid down by law, regulation or administrative action in the Contracting Parties concerning the taking up and pursuit of activities by workers and self-employed persons.
CHAPTER 2
RIGHT OF ESTABLISHMENT
Article 31
Freedom of establishment shall include the right to take up and pursue activities as self-employed persons and to set up and manage undertakings, in particular companies or firms within the meaning of Article 34, second paragraph, under the conditions laid down for its own nationals by the law of the country where such establishment is effected, subject to the provisions of Chapter 4.
Article 32
The provisions of this Chapter shall not apply, so far as any given Contracting Party is concerned, to activities which in that Contracting Party are connected, even occasionally, with the exercise of official authority.
Article 33
The provisions of this Chapter and measures taken in pursuance thereof shall not prejudice the applicability of provisions laid down by law, regulation or administrative action providing for special treatment for foreign nationals on grounds of public policy, public security or public health.
Article 34
Companies or firms formed in accordance with the law of an EC Member State or an EFTA State and having their registered office, central administration or principal place of business within the territory of the Contracting Parties shall, for the purposes of this Chapter, be treated in the same way as natural persons who are nationals of EC Member States or EFTA States.
‘Companies or firms’ means companies or firms constituted under civil or commercial law, including cooperative societies, and other legal persons governed by public or private law, save for those which are non-profit-making.
Article 35
The provisions of Article 30 shall apply to the matters covered by this Chapter.
CHAPTER 3
SERVICES
Article 36
Article 37
Services shall be considered to be ‘services’ within the meaning of this Agreement where they are normally provided for remuneration, in so far as they are not governed by the provisions relating to freedom of movement for goods, capital and persons.
‘Services’ shall in particular include:
activities of an industrial character;
activities of a commercial character;
activities of craftsmen;
activities of the professions.
Without prejudice to the provisions of Chapter 2, the person providing a service may, in order to do so, temporarily pursue his activity in the State where the service is provided, under the same conditions as are imposed by that State on its own nationals.
Article 38
Freedom to provide services in the field of transport shall be governed by the provisions of Chapter 6.
Article 39
The provisions of Articles 30 and 32 to 34 shall apply to the matters covered by this Chapter.
CHAPTER 4
CAPITAL
Article 40
Within the framework of the provisions of this Agreement, there shall be no restrictions between the Contracting Parties on the movement of capital belonging to persons resident in EC Member States or EFTA States and no discrimination based on the nationality or on the place of residence of the parties or on the place where such capital is invested. Annex XII contains the provisions necessary to implement this Article.
Article 41
Current payments connected with the movement of goods, persons, services or capital between Contracting Parties within the framework of the provisions of this Agreement shall be free of all restrictions.
Article 42
Article 43
Article 44
The Community, on the one hand, and the EFTA States, on the other, shall apply their internal procedures, as provided for in Protocol 18, to implement the provisions of Article 43.
Article 45
CHAPTER 5
ECONOMIC AND MONETARY POLICY COOPERATION
Article 46
The Contracting Parties shall exchange views and information concerning the implementation of this Agreement and the impact of the integration on economic activities and on the conduct of economic and monetary policies. Furthermore, they may discuss macroeconomic situations, policies and prospects. This exchange of views and information shall take place on a non-binding basis.
CHAPTER 6
TRANSPORT
Article 47
Article 48
Article 49
Aid shall be compatible with this Agreement if it meets the needs of coordination of transport or if it represents reimbursement for the discharge of certain obligations inherent in the concept of a public service.
Article 50
Article 51
The competent authority shall take the necessary decisions within the framework of its internal rules.
Article 52
Charges or dues in respect of the crossing of frontiers which are charged by a carrier in addition to transport rates shall not exceed a reasonable level after taking the costs actually incurred thereby into account. The Contracting Parties shall endeavour to reduce these costs progressively.
PART IV
COMPETITION AND OTHER COMMON RULES
CHAPTER 1
RULES APPLICABLE TO UNDERTAKINGS
Article 53
The following shall be prohibited as incompatible with the functioning of this Agreement: all agreements between undertakings, decisions by associations of undertakings and concerted practices which may affect trade between Contracting Parties and which have as their object or effect the prevention, restriction or distortion of competition within the territory covered by this Agreement, and in particular those which:
directly or indirectly fix purchase or selling prices or any other trading conditions;
limit or control production, markets, technical development, or investment;
share markets or sources of supply;
apply dissimilar conditions to equivalent transactions with other trading parties, thereby placing them at a competitive disadvantage;
make the conclusion of contracts subject to acceptance by the other parties of supplementary obligations which, by their nature or according to commercial usage, have no connection with the subject of such contracts.
The provisions of paragraph 1 may, however, be declared inapplicable in the case of:
which contributes to improving the production or distribution of goods or to promoting technical or economic progress, while allowing consumers a fair share of the resulting benefit, and which does not:
impose on the undertakings concerned restrictions which are not indispensable to the attainment of these objectives;
afford such undertakings the possibility of eliminating competition in respect of a substantial part of the products in question.
Article 54
Any abuse by one or more undertakings of a dominant position within the territory covered by this Agreement or in a substantial part of it shall be prohibited as incompatible with the functioning of this Agreement in so far as it may affect trade between Contracting Parties.
Such abuse may, in particular, consist in:
directly or indirectly imposing unfair purchase or selling prices or other unfair trading conditions;
limiting production, markets or technical development to the prejudice of consumers;
applying dissimilar conditions to equivalent transactions with other trading parties, thereby placing them at a competitive disadvantage;
making the conclusion of contracts subject to acceptance by the other parties of supplementary obligations which, by their nature or according to commercial usage, have no connection with the subject of such contracts.
Article 55
The competent surveillance authority, as provided for in Article 56, shall investigate cases of suspected infringement of these principles, on its own initiative, or on application by a State within the respective territory or by the other surveillance authority. The competent surveillance authority shall carry out these investigations in cooperation with the competent national authorities in the respective territory and in cooperation with the other surveillance authority, which shall give it its assistance in accordance with its internal rules.
If it finds that there has been an infringement, it shall propose appropriate measures to bring it to an end.
The competent surveillance authority may publish its decision and authorize States within the respective territory to take the measures, the conditions and details of which it shall determine, needed to remedy the situation. It may also request the other surveillance authority to authorize States within the respective territory to take such measures.
Article 56
Individual cases falling under Article 53 shall be decided upon by the surveillance authorities in accordance with the following provisions:
individual cases where only trade between EFTA States is affected shall be decided upon by the EFTA Surveillance Authority;
without prejudice to subparagraph (c), the EFTA Surveillance Authority decides, as provided for in the provisions set out in Article 58, Protocol 21 and the rules adopted for its implementation, Protocol 23 and Annex XIV, on cases where the turnover of the undertakings concerned in the territory of the EFTA States equals 33% or more of their turnover in the territory covered by this Agreement;
the EC Commission decides on the other cases as well as on cases under (b) where trade between EC Member States is affected, taking into account the provisions set out in Article 58, Protocol 21, Protocol 23 and Annex XIV.
Article 57
The control of concentrations falling under paragraph 1 shall be carried out by:
the EC Commission in cases falling under Regulation (EEC) No 4064/89 in accordance with that Regulation and in accordance with Protocols 21 and 24 and Annex XIV to this Agreement. The EC Commission shall, subject to the review of the EC Court of Justice, have sole competence to take decisions on these cases;
the EFTA Surveillance Authority in cases not falling under subparagraph (a) where the relevant thresholds set out in Annex XIV are fulfilled in the territory of the EFTA States in accordance with Protocols 21 and 24 and Annex XIV. This is without prejudice to the competence of EC Member States.
Article 58
With a view to developing and maintaining a uniform surveillance throughout the European Economic Area in the field of competition and to promoting a homogeneous implementation, application and interpretation of the provisions of this Agreement to this end, the competent authorities shall cooperate in accordance with the provisions set out in Protocols 23 and 24.
Article 59
Article 60
Annex XIV contains specific provisions giving effect to the principles set out in Articles 53, 54, 57 and 59.
CHAPTER 2
STATE AID
Article 61
The following shall be compatible with the functioning of this Agreement:
aid having a social character, granted to individual consumers, provided that such aid is granted without discrimination related to the origin of the products concerned;
aid to make good the damage caused by natural disasters or exceptional occurrences;
aid granted to the economy of certain areas of the Federal Republic of Germany affected by the division of Germany, in so far as such aid is required in order to compensate for the economic disadvantages caused by that division.
The following may be considered to be compatible with the functioning of this Agreement:
aid to promote the economic development of areas where the standard of living is abnormally low or where there is serious underemployment;
aid to promote the execution of an important project of common European interest or to remedy a serious disturbance in the economy of an EC Member State or an EFTA State;
aid to facilitate the development of certain economic activities or of certain economic areas, where such aid does not adversely affect trading conditions to an extent contrary to the common interest;
such other categories of aid as may be specified by the EEA Joint Committee in accordance with Part VII.
Article 62
All existing systems of State aid in the territory of the Contracting Parties, as well as any plans to grant or alter State aid, shall be subject to constant review as to their compatibility with Article 61. This review shall be carried out:
as regards the EC Member States, by the EC Commission according to the rules laid down in Article 93 of the Treaty establishing the European Economic Community;
as regards the EFTA States, by the EFTA Surveillance Authority according to the rules set out in an agreement between the EFTA States establishing the EFTA Surveillance Authority which is entrusted with the powers and functions laid down in Protocol 26.
Article 63
Annex XV contains specific provisions on State aid.
Article 64
If a commonly agreed solution has not been found by the end of this two-week period, the competent authority of the affected Contracting Party may immediately adopt appropriate interim measures in order to remedy the resulting distortion of competition.
Consultations shall then be held in the EEA Joint Committee with a view to finding a commonly acceptable solution.
If within three months the EEA Joint Committee has not been able to find such a solution, and if the practice in question causes, or threatens to cause, distortion of competition affecting trade between the Contracting Parties, the interim measures may be replaced by definitive measures, strictly necessary to offset the effect of such distortion. Priority shall be given to such measures that will least disturb the functioning of the EEA.
CHAPTER 3
OTHER COMMON RULES
Article 65
PART V
HORIZONTAL PROVISIONS RELEVANT TO THE FOUR FREEDOMS
CHAPTER 1
SOCIAL POLICY
Article 66
The Contracting Parties agree upon the need to promote improved working conditions and an improved standard of living for workers.
Article 67
Article 68
In the field of labour law, the Contracting Parties shall introduce the measures necessary to ensure the good functioning of this Agreement. These measures are specified in Annex XVIII.
Article 69
For the purposes of this Article, ‘pay’ means the ordinary basic or minimum wage or salary and any other consideration, whether in cash or in kind, which the worker receives, directly or indirectly, in respect of his employment from his employer.
Equal pay without discrimination based on sex means:
that pay for the same work at piece rates shall be calculated on the basis of the same unit of measurement;
that pay for work at time rates shall be the same for the same job.
Article 70
The Contracting Parties shall promote the principle of equal treatment for men and women by implementing the provisions specified in Annex XVIII.
Article 71
The Contracting Parties shall endeavour to promote the dialogue between management and labour at European level.
CHAPTER 2
CONSUMER PROTECTION
Article 72
Annex XIX contains provisions on consumer protection.
CHAPTER 3
ENVIRONMENT
Article 73
Action by the Contracting Parties relating to the environment shall have the following objectives:
to preserve, protect and improve the quality of the environment;
to contribute towards protecting human health;
to ensure a prudent and rational utilization of natural resources.
Article 74
Annex XX contains the specific provisions on protective measures which shall apply pursuant to Article 73.
Article 75
The protective measures referred to in Article 74 shall not prevent any Contracting Party from maintaining or introducing more stringent protective measures compatible with this Agreement.
CHAPTER 4
STATISTICS
Article 76
CHAPTER 5
COMPANY LAW
Article 77
Annex XXII contains specific provisions on company law.
PART VI
COOPERATION OUTSIDE THE FOUR FREEDOMS
Article 78
The Contracting Parties shall strengthen and broaden cooperation in the framework of the Community's activities in the fields of:
in so far as these matters are not regulated under the provisions of other Parts of this Agreement.
Article 79
Article 80
The cooperation provided for in Article 78 shall normally take one of the following forms:
Article 81
Where cooperation takes the form of participation by EFTA States in an EC framework programme, specific programme, project or other action, the following principles shall apply:
The EFTA States shall have access to all parts of a programme.
The status of the EFTA States in the committees which assist the EC Commission in the management or development of a Community activity to which EFTA States may be contributing financially by virtue of their participation shall take full account of that contribution.
Decisions by the Community, other than those relating to the general budget of the Community, which affect directly or indirectly a framework programme, specific programme, project or other action, in which EFTA States participate by a decision under this Agreement, shall be subject to the provisions of Article 79(3). The terms and conditions of the continued participation in the activity in question may be reviewed by the EEA Joint Committee in accordance with Article 86.
At the project level, institutions, undertakings, organizations and nationals of EFTA States shall have the same rights and obligations in the Community programme or other action in question as those applicable to partner institutions, undertakings, organizations and nationals of EC Member States. The same shall apply mutatis mutandis to participants in exchanges between EC Member States and EFTA States, under the activity in question.
EFTA States, their institutions, undertakings, organizations and nationals shall have the same rights and obligations with regard to dissemination, evaluation and exploitation of results as those applicable to EC Member States, their institutions, undertakings, organizations and nationals.
The Contracting Parties undertake, in accordance with their respective rules and regulations, to facilitate the movement of participants in the programme and other action to the extent necessary.
Article 82
When the cooperation envisaged under the present Part involves a financial participation of the EFTA States, this participation shall take one of the following forms:
The contribution of the EFTA States, arising from their participation in Community activities, shall be calculated proportionally:
entered each year for the Community in the general budget of the Community for each budgetary line corresponding to the activities in question.
The ‘proportionality factor’ determining the participation of the EFTA States shall be the sum of the ratios between, on the one hand, the gross domestic product at market prices of each of the EFTA States and, on the other hand, the sum of the gross domestic products at market prices of the EC Member States and of that EFTA State. This factor shall be calculated, for each budgetary year, on the basis of the most recent statistical data.
The amount of the contribution of the EFTA States shall be additional, both in commitment appropriations and in payment appropriations, to the amounts entered for the Community in the general budget on each line corresponding to the activities concerned.
The contributions to be paid each year by the EFTA States shall be determined on the basis of the payment appropriations.
Commitments entered into by the Community prior to the entry into force, on the basis of this Agreement, of the participation of the EFTA States in the activities in question — as well as the payments which result from this — shall give rise to no contribution on the part of the EFTA States.
The financial contribution of the EFTA States deriving from their participation in certain projects or other activities shall be based on the principle that each Contracting Party shall cover its own costs, with an appropriate contribution which shall be fixed by the EEA Joint Committee to the Community's overhead costs.
The EEA Joint Committee shall take the necessary decisions concerning the contribution of the Contracting Parties to the costs of the activity in question.
Article 83
Where cooperation takes the form of an exchange of information between public authorities, the EFTA States shall have the same rights to receive, and obligations to provide, information as EC Member States, subject to the requirements of confidentiality, which shall be fixed by the EEA Joint Committee.
Article 84
Provisions governing cooperation in specific fields are set out in Protocol 31.
Article 85
Unless otherwise provided for in Protocol 31, cooperation already established between the Community and individual EFTA States in the fields referred to in Article 78 on the date of entry into force of this Agreement shall thereafter be governed by the relevant provisions of this Part and of Protocol 31.
Article 86
The EEA Joint Committee shall, in accordance with Part VII, take all decisions necessary for the implementation of Articles 78 to 85 and measures derived therefrom, which may include, inter alia, supplementing and amending the provisions of Protocol 31, as well as adopting any transitional arrangements required by way of implementation of Article 85.
Article 87
The Contracting Parties shall take the necessary steps to develop, strengthen or broaden cooperation in the framework of the Community's activities in fields not listed in Article 78, where such cooperation is considered likely to contribute to the attainment of the objectives of this Agreement, or is otherwise deemed by the Contracting Parties to be of mutual interest. Such steps may include the amendment of Article 78 by the addition of new fields to those listed therein.
Article 88
Without prejudice to provisions of other Parts of this Agreement, the provisions of this Part shall not preclude the possibility for any Contracting Party to prepare, adopt and implement measures independently.
PART VII
INSTITUTIONAL PROVISIONS
CHAPTER 1
THE STRUCTURE OF THE ASSOCIATION
The EEA Council
Article 89
To this end, the EEA Council shall assess the overall functioning and the development of the Agreement. It shall take the political decisions leading to amendments of the Agreement.
Article 90
Members of the EEA Council may be represented in accordance with the conditions to be laid down in its rules of procedure.
Article 91
The EEA Joint Committee
Article 92
Article 93
Article 94
Parliamentary cooperation
Article 95
Cooperation between economic and social partners
Article 96
CHAPTER 2
THE DECISION-MAKING PROCEDURE
Article 97
This Agreement does not prejudge the right for each Contracting Party to amend, without prejudice to the principle of non-discrimination and after having informed the other Contracting Parties, its internal legislation in the areas covered by this Agreement:
Article 98
The Annexes to this Agreement and Protocols 1 to 7, 9 to 11, 19 to 27, 30 to 32, 37, 39, 41 and 47, as appropriate, may be amended by a decision of the EEA Joint Committee in accordance with Articles 93(2), 99, 100, 102 and 103.
Article 99
At the request of one of the Contracting Parties, a preliminary exchange of views takes place in the EEA Joint Committee.
Article 100
The EC Commission shall ensure experts of the EFTA States as wide a participation as possible according to the areas concerned, in the preparatory stage of draft measures to be submitted subsequently to the committees which assist the EC Commission in the exercise of its executive powers. In this regard, when drawing up draft measures the EC Commission shall refer to experts of the EFTA States on the same basis as it refers to experts of the EC Member States.
In the cases where the Council of the European Communities is seized in accordance with the procedure applicable to the type of committee involved, the EC Commission shall transmit to the Council of the European Communities the views of the experts of the EFTA States.
Article 101
These committees are listed in Protocol 37. The modalities of such an association are set out in the relevant sectoral Protocols and Annexes dealing with the matter concerned.
Article 102
The EEA Joint Committee shall, in particular, make every effort to find a mutually acceptable solution where a serious problem arises in any area which, in the EFTA States, falls within the competence of the legislator.
Article 103
In the absence of such a notification by that date, the decision shall enter into force on the first day of the second month following the last notification.
Article 104
Decisions taken by the EEA Joint Committee in the cases provided for in this Agreement shall, unless otherwise provided for therein, upon their entry into force be binding on the Contracting Parties which shall take the necessary steps to ensure their implementation and application.
CHAPTER 3
HOMOGENEITY, SURVEILLANCE PROCEDURE AND SETTLEMENT OF DISPUTES
Homogeneity
Article 105
Article 106
In order to ensure as uniform an interpretation as possible of this Agreement, in full deference to the independence of courts, a system of exchange of information concerning judgments by the EFTA Court, the Court of Justice of the European Communities and the Court of First Instance of the European Communities and the Courts of last instance of the EFTA States shall be set up by the EEA Joint Committee. This system shall comprise:
transmission to the Registrar of the Court of Justice of the European Communities of judgments delivered by such courts on the interpretation and application of, on the one hand, this Agreement or, on the other hand, the Treaty establishing the European Economic Community and the Treaty establishing the European Coal and Steel Community, as amended or supplemented, as well as the acts adopted in pursuance thereof in so far as they concern provisions which are identical in substance to those of this Agreement;
classification of these judgments by the Registrar of the Court of Justice of the European Communities including, as far as necessary, the drawing up and publication of translations and abstracts;
communications by the Registrar of the Court of Justice of the European Communities of the relevant documents to the competent national authorities, to be designated by each Contracting Party.
Article 107
Provisions on the possibility for an EFTA State to allow a court or tribunal to ask the Court of Justice of the European Communities to decide on the interpretation of an EEA rule are laid down in Protocol 34.
Surveillance procedure
Article 108
The EFTA Court shall, in accordance with a separate agreement between the EFTA States, with regard to the application of this Agreement be competent, in particular, for:
actions concerning the surveillance procedure regarding the EFTA States;
appeals concerning decisions in the field of competition taken by the EFTA Surveillance Authority;
the settlement of disputes between two or more EFTA States.
Article 109
Article 110
Decisions under this Agreement by the EFTA Surveillance Authority and the EC Commission which impose a pecuniary obligation on persons other than States, shall be enforceable. The same shall apply to such judgments under this Agreement by the Court of Justice of the European Communities, the Court of First Instance of the European Communities and the EFTA Court.
Enforcement shall be governed by the rules of civil procedure in force in the State in the territory of which it is carried out. The order for its enforcement shall be appended to the decision, without other formality than verification of the authenticity of the decision, by the authority which each Contracting Party shall designate for this purpose and shall make known to the other Contracting Parties, the EFTA Surveillance Authority, the EC Commission, the Court of Justice of the European Communities, the Court of First Instance of the European Communities and the EFTA Court.
When these formalities have been completed on application by the party concerned, the latter may proceed to enforcement, in accordance with the law of the State in the territory of which enforcement is to be carried out, by bringing the matter directly before the competent authority.
Enforcement may be suspended only by a decision of the Court of Justice of the European Communities, as far as decisions by the EC Commission, the Court of First Instance of the European Communities or the Court of Justice of the European Communities are concerned, or by a decision of the EFTA Court as far as decisions by the EFTA Surveillance Authority or the EFTA Court are concerned. However, the courts of the States concerned shall have jurisdiction over complaints that enforcement is being carried out in an irregular manner.
Settlement of disputes
Article 111
If the EEA Joint Committee in such a dispute has not reached an agreement on a solution within six months from the date on which this procedure was initiated or if, by then, the Contracting Parties to the dispute have not decided to ask for a ruling by the Court of Justice of the European Communities, a Contracting Party may, in order to remedy possible imbalances,
CHAPTER 4
SAFEGUARD MEASURES
Article 112
Article 113
For the Community, the safeguard measures shall be taken by the EC Commission.
Each Contracting Party may at any time request the EEA Joint Committee to review such measures.
Article 114
PART VIII
FINANCIAL MECHANISM
Article 115
With a view to promoting a continuous and balanced strengthening of trade and economic relations between the Contracting Parties, as provided for in Article 1, the Contracting Parties agree on the need to reduce the economic and social disparities between their regions. They note in this regard the relevant provisions set out elsewhere in this Agreement and its related Protocols, including certain of the arrangements regarding agriculture and fisheries.
Article 116
A Financial Mechanism shall be established by the EFTA States to contribute, in the context of the EEA and in addition to the efforts already deployed by the Community in this regard, to the objectives laid down in Article 115.
PART IX
GENERAL AND FINAL PROVISIONS
Article 118
The EEA Council may, where appropriate, take the political decisions with a view to opening negotiations between the Contracting Parties.
Article 119
The Annexes and the acts referred to therein as adapted for the purposes of this Agreement as well as the Protocols shall form an integral part of this Agreement.
Article 120
Unless otherwise provided in this Agreement and in particular in ►M1 Protocols 41 and 43 ◄ , the application of the provisions of this Agreement shall prevail over provisions in existing bilateral or multilateral agreements binding the European Economic Community, on the one hand, and one or more EFTA States, on the other, to the extent that the same subject matter is governed by this Agreement.
Article 121
The provisions of this Agreement shall not preclude cooperation:
within the framework of the Nordic cooperation to the extent that such cooperation does not impair the good functioning of this Agreement;
within the framework of the regional union between Switzerland and Liechtenstein to the extent that the objectives of this union are not attained by the application of this Agreement and the good functioning of this Agreement is not impaired;
▼M135 —————
Article 122
The representatives, delegates and experts of the Contracting Parties, as well as officials and other servants acting under this Agreement shall be required, even after their duties have ceased, not to disclose information of the kind covered by the obligation of professional secrecy, in particular information about undertakings, their business relations or their cost components.
Article 123
Nothing in this Agreement shall prevent a Contracting Party from taking any measures:
which it considers necessary to prevent the disclosure of information contrary to its essential security interests;
which relate to the production of, or trade in, arms, munitions and war materials or other products indispensable for defence purposes or to research, development or production indispensable for defence purposes, provided that such measures do not impair the conditions of competition in respect of products not intended for specifically military purposes;
which it considers essential to its own security in the event of serious internal disturbances affecting the maintenance of law and order, in time of war or serious international tension constituting threat of war or in order to carry out obligations it has accepted for the purpose of maintaining peace and international security.
Article 124
The Contracting Parties shall accord nationals of EC Member States and EFTA States the same treatment as their own nationals as regards participation In the capital of companies or firms within the meaning of Article 34, without prejudice to the application of the other provisions of this Agreement.
Article 125
This Agreement shall in no way prejudice the rules of the Contracting Parties governing the system of property ownership.
Article 126
Notwithstanding paragraph 1, this Agreement shall not apply to the Åland Islands. The Government of Finland may, however, give notice, by a declaration deposited when ratifying this Agreement with the Depositary, which shall transmit a certified copy thereof to the Contracting Parties, that the Agreement shall apply to those Islands under the same conditions as it applies to other parts of Finland subject to the following provisions:
The provisions of this Agreement shall not preclude the application of the provisions in force at any given time on the Åland Islands on:
restrictions on the right for natural persons who do not enjoy regional citizenship in Åland, and for legal persons, to acquire and hold real property on the Åland Islands without permission by the competent authorities of the Islands;
restrictions on the right of establishment and the right to provide services by natural persons who do not enjoy regional citizenship in Åland, or by any legal person, without permission by the competent authorities of the Åland Islands.
The rights enjoyed by Ålanders in Finland shall not be affected by this Agreement.
The authorities of the Åland Islands shall apply the same treatment to all natural and legal persons of the Contracting Parties.
Article 127
Each Contracting Party may withdraw from this Agreement provided it gives at least 12 months' notice in writing to the other Contracting Parties.
Immediately after the notification of the intended withdrawal, the other Contracting Parties shall convene a diplomatic conference in order to envisage the necessary modifications to bring to the Agreement.
Article 128
►M1Any European State becoming a member of the Community shall, and the Swiss Confederation or any European State becoming a member of EFTA may, apply to become a party to this Agreement. It shall address its application to the EEA Council.
◄Article 129
Pursuant to the enlargements of the European Economic Area the versions of this Agreement in the Bulgarian, Croatian, Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Polish, Romanian, Slovak and Slovenian languages shall be equally authentic.
The texts of the acts referred to in the Annexes are equally authentic in the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish languages as published in the Official Journal of the European Union and shall for the authentication thereof be drawn up in the Icelandic and Norwegian languages and published in the EEA Supplement to the Official Journal of the European Union.
It shall be deposited with the General Secretariat of the Council of the European Communities by which certified copies shall be transmitted to all other Contracting Parties.
The instruments of ratification or approval shall be deposited with the General Secretariat of the Council of the European Communities which shall notify all other Contracting Parties.
En fe de lo cual, los plenipotenciarios abajo firmantes suscriben el presente acuerdo.
Til bekræftelse heraf har undertegnede befuldmægtigede underskrevet denne aftale.
Zu Urkund dessen haben die unterzeichneten Bevollmächtigten ihre Unterschriften unter dieses Abkommen gesetzt.
Εις πίστωση των ανωτέρω, οι υπογεγραμμένοι πληρεξούσιοι έθεσαν τις υπογραφές τους στην παρούσα συμφωνία.
In witness whereof the undersigned Plenipotentiaries have signed this Agreement.
En foi de quoi, les plénipotentiaires soussignés ont apposé leurs signatures au bas du présent accord.
þEssu til staðfestingar hafa undirritaðir fulltrúar, sem til þess hafa fullt umboð, undirritað samning þennan.
In fede di che, i plenipotenziari sottoscritti hanno apposto le loro firme in calce al presente accordo.
Ten blijke waarvan de ondergetekende gevolmachtigden hun handtekening onder deze Overeenkomst hebben gesteld.
Som bevitnelse på dette har de undertegnede befullmäktigade undertegnet denne avtal.
Em fé do que, os plenipotenciários abaixo assinados apuseram as suas assinaturas no final do presente acordo.
Tämän vakuudeksi alla mainitut täysivaltaiset edustajat ovat allekirjoittaneet tämän sopimuksen.
Till bestyrkande härav har undertecknade befullmäktigade ombud undertecknat detta avtal.
Hecho en Oporto, el dos de mayo de mil novecientos noventa y dos.
Udfærdiget i Porto, den anden maj nitten hundrede og tooghalvfems.
Geschehen zu Porto am zweiten Mai neunzehnhundertzweiundneunzig.
'Εγινε στο Πόρτο, στις δύο Μαΐου χίλια εννιακόσια ενενήντα δύο.
Done at Oporto on the second day of May in the year one thousand nine hundred and ninety-two.
Fait à Porto, le deux mai mil neuf cent quatre-vingt-douze.
Gjört í Oporto annan dag maímánaðar árið nítján hundruð níutíu og tvö.
Fatto a Porto, addì due maggio millenovecentonovantadue.
Gedaan te Oporto, de tweede mei negentienhonderd tweeënnegentig.
Gitt i Oporte på den annen dag i mai i året nittenhundre og nitti to.
Feito no Porto, em dois de Maio de mil novecentos e noventa e dois.
Tehty portossa toisena päivänä toukokuuta tuhat yhdeksänsataayhdeksänkymmentäkaksi.
Undertecknat i Oporto de 2 maj 1992.
Por el Consejo y la Comisión de las Comunidades Europeas
For Rådet og Kommissionen for De Europæiske Fællesskaber
Für den Rat und die Kommission der Europäischen Gemeinschaften
Για το Συμβούλιο και την Επιτροπή των Ευρωπαϊκών Κοινοτήτων
For the Council and the Commission of the European Communities
Pour le Conseil et la Commission des Communautés européennes
Per il Consiglio e la Commissione delle Comunità europee
Voor de Raad en de Commissie van de Europese Gemeenschappen
Pelo Conselho e pela Comissão das Comunidades Europeias
Pour le royaume de Belgique
Voor het Koninkrijk België
På Kongeriget Danmarks vegne
Für die Bundesrepublik Deutschland
Για την Ελληνική Δημοκρατία
Por el Reino de España
Pour la République française
Thar cheann Na hÉireann
For Ireland
Per la Repubblica italiana
Pour le grand-duché de Luxembourg
Voor het Koninkrijk der Nederlanden
Pela República Portuguesa
For the United Kingdom of Great Britain and Northern Ireland
Für die Republik Österreich
Suomen tasavallan puolesta
Fyrir Lýðveldið Ísland
Für das Fürstentum Liechtenstein
For Kongeriket Norge
För Konungariket Sverige
Für die Schweizerische Eidgenossenschaft
Pour la Confédération suisse
Per la Confederazione svizzera
PROTOCOLS
PROTOCOL 1
on horizontal adaptations
The provisions of the acts referred to in the Annexes to the Agreement shall be applicable in accordance with the Agreement and this Protocol, unless otherwise provided in the respective Annex. The specific adaptations necessary for individual acts are set out in the Annex where the act concerned is listed.
1. INTRODUCTORY PARTS OF THE ACTS
The preambles of the acts referred to are not adapted for the purposes of the Agreement. They are relevant to the extent necessary for the proper interpretation and application, within the framework of the Agreement, of the provisions contained in such acts.
2. PROVISIONS ON EC COMMITTEES
Procedures, institutional arrangements or other provisions concerning EC committees contained in the acts referred to are dealt with in Articles 81, 100 and 101 of the Agreement and in Protocol 31.
3. PROVISIONS SETTING UP PROCEDURES FOR ADAPTING/AMENDING COMMUNITY ACTS
Where an act referred to provides for EC procedures on its adaptation, extension or amendment or for the development of new Community policies, initiatives or acts, the relevant decision-making procedures provided for in the Agreement shall apply.
4. EXCHANGE OF INFORMATION AND NOTIFICATION PROCEDURES
Where an EC Member State is to submit information to the EC Commission, an EFTA State shall submit such information to the EFTA Surveillance Authority which shall pass it on to the Standing Committee on the EFTA States. The same shall apply when the transmission of information is to be carried out by the competent authorities. The EC Commission and the EFTA Surveillance Authority shall exchange information they have received from the EC Member States or from the EFTA States or from the competent authorities.
Where an EC Member State is to submit information to one or more other EC Member States, it shall also submit that information to the EC Commission which shall pass it on to the Standing Committee for distribution to the EFTA States.
An EFTA State shall submit corresponding information to one or more other EFTA States and to the Standing Committee which shall pass it on to the EC Commission for distribution to the EC Member States. The same shall apply when the information is to be submitted by the competent authorities.
In areas where, for reasons of urgency, rapid transfer of information is called for, appropriate sectoral solutions providing for direct exchange of information shall apply.
Functions of the EC Commission in the context of procedures for verification or approval, information, notification or consultation and similar matters shall for the EFTA States be carried out according to procedures established among them. This is without prejudice to paragraphs 2, 3 and 7. The EC Commission and the EFTA Surveillance Authority or the Standing Committee, as the case may be, shall exchange all information regarding these matters. Any issue arising in this context may be referred to the EEA Joint Committee.
5. REVIEW AND REPORTING PROCEDURES
Where, according to an act referred to, the EC Commission or another EC body is to prepare a report or an assessment or the like, the EFTA Surveillance Authority or the Standing Committee, as the case may be, shall, unless otherwise agreed, concurrently prepare, as appropriate, a corresponding report or assessment or the like, with regard to the EFTA States. The EC Commission and the EFTA Surveillance Authority or the Standing Committee, as the case may be, shall consult each other and exchange information during the preparation of their respective reports, copies of which shall be sent to the EEA Joint Committee.
6. PUBLICATION OF INFORMATION
Where, according to an act referred to, an EC Member State is to publish certain information on facts, procedures and the like, also the EFTA States shall, under the Agreement, publish the relevant information in a corresponding manner.
Where, according to an act referred to, facts, procedures, reports and the like are to be published in the Official Journal of the European Communities, the corresponding information regarding the EFTA States shall be published in a separate EEA section ( 3 ) thereof.
7. RIGHTS AND OBLIGATIONS
Rights conferred and obligations imposed upon the EC Member States or their public entities, undertakings or individuals in relation to each other, shall be understood to be conferred or imposed upon Contracting Parties, the latter also being understood, as the case may be, as their competent authorities, public entities, undertakings or individuals.
8. REFERENCES TO TERRITORIES
Whenever the acts referred to contain references to the territory of the ‘Community’ or of the ‘common market’ the references shall for the purposes of the Agreement be understood to be references to the territories of the Contracting Parties as defined in Article 126 of the Agreement.
9. REFERENCES TO NATIONALS OF EC MEMBER STATES
Whenever the acts referred to contain references to nationals of EC Member States, the references shall for the purposes of the Agreement be understood to be references also to nationals of EFTA States.
10. REFERENCES TO LANGUAGES
Where an act referred to confers upon the EC Member States or their public entities, undertakings or individuals rights or imposes obligations regarding the use of any of the official languages of the European Communities, the corresponding rights and obligations regarding the use of any of the official languages of all Contracting Parties shall be understood to be conferred or imposed upon Contracting Parties, their competent authorities, public entities, undertakings or individuals.
11. ENTRY INTO FORCE AND IMPLEMENTATION OF ACTS
Provisions on the entry into force or implementation of the acts referred to in the Annexes to the Agreement are not relevant for the purposes of the Agreement. The time limits and dates for the EFTA States for bringing into force and implementing acts referred to follow from ►M1 the date of entry into force ◄ of the Agreement, as well as from provisions on transitional arrangements.
12. ADDRESSEES OF THE COMMUNITY ACTS
Provisions indicating that a Community act is addressed to the Member States of the Community are not relevant for the purposes of the Agreement.
PROTOCOL 2
on products excluded from the scope of the agreement in accordance with article 8(3)(a)
HS heading No |
Description of products |
|
|
|
|
3502 |
|
Albumins, albuminates and other albumin derivates: |
|
– Egg albumin: |
|
ex 11 |
– – Dried, other than unfit, or to be rendered unfit, for human consumption |
|
ex 19 |
– – Other egg albumin, other than unfit, or to be rendered unfit, for human consumption |
|
ex 20 |
– Milk albumin, including concentrates of two or more whey proteins, other than unfit, or to be rendered unfit, for human consumption |
|
3823 |
|
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: |
|
– Industrial monocarboxylic fatty acids; acid oils from refining: |
|
ex 11 |
– – Stearic acid for animal feeding |
|
ex 12 |
– – Oleic acid for animal feeding |
|
ex 13 |
– – Tall oil fatty acids for animal feeding |
|
ex 19 |
– – Other for animal feeding |
|
ex 70 |
– Industrial fatty alcohols for animal feeding |
PROTOCOL 3
concerning products referred to in article 8(3)(b) of the agreement
Article 1
Article 2
Products covered by Table I originating in Iceland or the European Union in accordance with the provisions of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin shall be subject to the customs duties set out in point 4a of Annex I to Table I and point 1a of Annex II to Table I, respectively.
Article 3
Article 4
The Contracting Parties shall periodically make available to each other the levels of refunds granted in respect of the basic agricultural products for which the products listed in Table I may be eligible and related changes in the agricultural policy including institutional prices.
Article 5
Article 6
At the request of a Contracting Party, this Protocol may be reviewed by the EEA Joint Committee. Such review may involve amendments to Tables I or II relating to the extent of the products covered and the duties applicable.
Article 7
TABLE I
HS heading No |
Description of products |
|
|
|
|
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: |
10 |
– Yogurt: |
|
ex 10 |
– – Flavoured or containing added fruit, nuts or cocoa |
|
90 |
– Other: |
|
ex 90 |
– – Flavoured or containing added fruit, nuts or cocoa |
|
0501 |
|
Human hair, unworked, whether or not washed or scoured; waste of human hair |
0502 |
|
Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair |
0503 |
|
Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material |
0505 |
|
Skins and other parts or 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 |
0507 |
|
Ivory, tortoise-shell, 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 |
0508 |
|
Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape; powder and waste thereof |
0509 |
|
Natural sponges of animal origin |
0510 |
|
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 |
0710 |
|
Vegetables (uncooked or cooked by steaming or boiling in water), frozen: |
40 |
– Sweet corn (Zea mays var. saccharata) |
|
0711 |
|
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: |
90 |
– Other vegetables; mixtures of vegetables: |
|
ex 90 |
– – Sweet corn (Zea mays var. saccharata) |
|
1302 |
|
Vegetables 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: |
|
14 |
– – Of pyrethrum or of the roots of plants containing rotenone |
|
19 |
– – Other: |
|
ex 19 |
– – – Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations |
|
ex 19 |
– – – Other medicinal than intermixtures of vegetable extracts for the manufacture of beverages or of food preparations or of vanilla oleoresin |
|
20 |
– Pectic substances, pectinates and pectates: |
|
ex 20 |
– – Containing 5 % or more by weight of added sugar |
|
1401 |
|
Vegetable materials of a kind used primarily for plaiting (for example bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and of lime bark) |
1402 |
|
Vegetable materials of a kind used primarily as stuffing or as padding (for example kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material |
1403 |
|
Vegetable materials of a kind used primarily in brooms or in brushes (for example broomcorn piassava, couch-grass and istle), whether or not in hanks or bundles |
1404 |
|
Vegetable products not elsewhere specified or included: |
10 |
– Raw vegetable materials of a kind used primarily in dyeing and tanning |
|
90 |
– Other |
|
1517 |
|
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516: |
10 |
– Margarine, excluding liquid margarine: |
|
ex 10 |
– – Containing more than 10 % but not more than 15 % by weight of milk fats |
|
90 |
– Other: |
|
ex 90 |
– – Containing more than 10 % but not more than 15 % by weight of milk fats |
|
ex 90 |
– – Edible mixtures or preparations of a kind used as mould release preparations |
|
1520 |
|
Glycerol, crude; glycerol waters and glycerol lyes: |
ex 00 |
For feed purpose (1) |
|
1522 |
|
Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes: |
ex 00 |
– Degras for feed purpose (1) |
|
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: |
50 |
– Chemically pure fructose |
|
90 |
– Other, including invert sugar: |
|
ex 90 |
– – Chemically pure maltose |
|
1704 |
|
Sugar confectionery (including white chocolate), not containing cocoa |
1806 |
|
Chocolate and other food preparations containing cocoa |
1901 |
|
Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder 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 heading Nos 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 |
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: |
|
– Uncooked pasta, not stuffed or otherwise prepared: |
|
11 |
– – Containing eggs |
|
19 |
– – Other |
|
20 |
– Stuffed pasta, whether or not cooked or otherwise prepared: |
|
ex 20 |
– – Other than products containing more than 20 % by weight of sausage, meat, meat offal or blood, or any combination thereof |
|
30 |
– Other pasta |
|
40 |
– Couscous |
|
1903 |
|
Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms |
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 |
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 |
2001 |
|
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: |
90 |
– Other: |
|
ex 90 |
– – Sweet corn (Zea mays var. saccharata); palm hearts; yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch |
|
2004 |
|
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No 2006: |
10 |
– Potatoes: |
|
ex 10 |
– – In the form of flour, meal or flakes |
|
90 |
– Other vegetables and mixtures or vegetables: |
|
ex 90 |
– – Sweet corn (Zea mays var. saccharata) |
|
2005 |
|
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006: |
20 |
– Potatoes: |
|
ex 20 |
– – In the form of flour, meal or flakes |
|
80 |
– Sweet corn (Zea mays var. saccharata) |
|
2006 |
|
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystillised): |
ex 2006 |
– Sweet corn (Zea mays var. saccharata) |
|
2007 |
|
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter |
2008 |
|
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, ground-nuts and other seeds, whether or not mixed together: |
|
11 |
– – Ground-nuts: |
|
ex 11 |
– – – Peanut butter |
|
ex 11 |
– – – Ground nuts, roasted |
|
|
– Other, including mixtures other than those of subheading No 2008 19 : |
|
ex 91 |
– – Palm hearts for feed purpose (1) |
|
99 |
– – Other: |
|
ex 99 |
– – – Maize (corn), other than sweet corn (Zea mays var. saccharata) |
|
2101 |
|
Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: |
|
– Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: |
|
12 |
– – Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: |
|
ex 12 |
– – – Containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch |
|
20 |
– Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté: |
|
ex 20 |
– – Containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch |
|
30 |
– Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: |
|
ex 30 |
– – Other roasted coffee substitutes than roasted chicory; extracts, essences and concentrates of other roasted coffee substitutes than roasted chicory |
|
2102 |
|
Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders |
2103 |
|
Sauces and preparations thereof; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: |
20 |
– Tomato ketchup and other tomato sauces |
|
30 |
– Mustard flour and meal and prepared mustard: |
|
ex 30 |
– – Prepared mustard containing 5 % or more by weight of added sugar |
|
90 |
– Other: |
|
ex 90 |
– – Other than mango chutney, liquid |
|
2104 |
|
Soups and broths and preparations thereof; homogenised composite food preparations |
2105 |
|
Ice cream and other edible ice, whether or not containing cocoa (2) |
2106 |
|
Food preparations not elsewhere specified or included (3): |
ex 2106 |
– Other than flavoured or coloured sugar syrups |
|
2202 |
|
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 |
2203 |
|
Beer made from malt |
2205 |
|
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |
2207 |
|
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength spirits, liqueurs and other spirituous beverages: |
20 |
– Ethyl alcohol and other spirits, denatured, of any strength |
|
2208 |
|
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages: |
40 |
– Rum and tafia |
|
50 |
– Gin and genever |
|
60 |
– Vodka |
|
70 |
– Liqueurs and cordials: |
|
ex 70 |
– – Liqueurs containing more than 5 % by weight of added sugar |
|
90 |
– Other: |
|
ex 90 |
– – Aquavit |
|
2209 |
|
Vinegar and substitutes for vinegar obtained from acetic acid |
2402 |
|
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
2403 |
|
Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences |
2905 |
|
Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: |
|
– Other polyhydric alcohols: |
|
43 |
– – Mannitol |
|
44 |
– – D-glucitol (sorbitol) |
|
3302 |
|
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: |
10 |
– Of a kind used in the food or drink industries |
|
3501 |
|
Casein, caseinates and other casein derivatives; casein glues |
3505 |
|
Dextrins and other modified starches (for example, pre-gelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches |
3809 |
|
Finishing agents, dye carriers to accelerate the drying or fixing or dyestuffes 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: |
10 |
– With a basis of amylaceous substances |
|
3824 |
|
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixture of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: |
60 |
– Sorbitol other than that of subheading No 2905 44 |
|
(1)
This split is only applicable to Norway.
(2)
With regard to Iceland, the provisions of Protocol 3 shall not apply to products classified within heading No 2105.
(3)
With regard to Iceland, the provisions of Protocol 3 shall not apply to preparations consisting mainly of fat and water, containing more than 15 % by weight of butter or other milkfat classified within subheading No 2106 90 . |
ANNEX I TO TABLE I
Community Import Regime
1. The following basic amounts will be used for the calculation of the agricultural components and the additional duties:
2. The de minimis quantity below which a duty will not be applied for starch/glucose and sucrose/invert sugar/isoglucose will be 5 %.
3. The intervals of the notional quantities and the agreed quantities of agricultural raw materials to be taken into account, as well as the standard recipes used in the calculation of the customs duties, are set out in the Appendix.
4. The customs duties for the products listed in the table below are as specified.
CN Code |
Applied duty |
Comments |
0501 00 00 |
Zero |
|
0502 10 00 |
Zero |
|
0502 90 00 |
Zero |
|
0503 00 00 |
Zero |
|
0505 10 10 |
Zero |
|
0505 10 90 |
Zero |
|
0505 90 00 |
Zero |
|
0507 10 00 |
Zero |
|
0507 90 00 |
Zero |
|
0508 00 00 |
Zero |
|
0509 00 10 |
Zero |
|
0509 00 90 |
Zero |
|
0510 00 00 |
Zero |
|
1302 14 00 |
Zero |
|
1302 19 30 |
Zero |
|
1302 19 91 |
Zero |
|
ex 1302 20 10 |
18,6 % |
Containing 5 % or more by weight of added sugar |
ex 1302 20 90 |
10,9 % |
Containing 5 % or more by weight of added sugar |
1401 10 00 |
Zero |
|
1401 20 00 |
Zero |
|
1401 90 00 |
Zero |
|
1402 00 00 |
Zero |
|
1403 00 00 |
Zero |
|
1404 10 00 |
Zero |
|
1404 90 00 |
Zero |
|
1517 10 10 |
0 % + 26,1 EUR/100 kg |
|
1517 90 10 |
0 % + 26,1 EUR/100 kg |
|
1517 90 93 |
Zero |
|
1702 50 00 |
Zero |
|
1702 90 10 |
Zero |
|
1704 90 10 |
Zero |
|
1806 10 15 |
Zero |
|
1901 90 91 |
Zero |
|
1902 20 10 |
8,2 % |
|
2001 90 60 |
Zero |
|
ex 2006 00 38 |
9,12 EUR/100 kg |
Sweet corn (Zea mays var. saccharata) |
ex 2006 00 99 |
9,12 EUR/100 kg |
Sweet corn (Zea mays var. saccharata) |
2007 10 10 |
13,98 % + 4,07 EUR/100 kg |
|
2007 10 91 |
13,14 % |
|
2007 10 99 |
15,15 % |
|
2007 91 10 |
11,64 % + 22,31 EUR/100 kg |
|
2007 91 30 |
11,64 % + 4,07 EUR/100 kg |
|
2007 91 90 |
18,90 % |
|
2007 99 10 |
19,53 % |
|
2007 99 20 |
13,98 % + 19,11 EUR/100 kg |
|
2007 99 31 |
13,98 % + 22,31 EUR/100 kg |
|
2007 99 33 |
13,98 % + 22,31 EUR/100 kg |
|
2007 99 35 |
13,98 % + 22,31 EUR/100 kg |
|
2007 99 39 |
7 % + 22,31 EUR/100 kg |
|
2007 99 55 |
13,98 % + 4,07 EUR/100 kg |
|
ex 2007 99 57 |
13,98 % + 4,07 EUR/100 kg |
Chestnut purée and paste |
ex 2007 99 57 |
7 % + 4,07 EUR/100 kg |
Other than chestnut purée and paste |
2007 99 91 |
20,97 % |
|
2007 99 93 |
13,14 % |
|
2007 99 98 |
16,31 % |
|
2008 11 10 |
Zero |
|
2008 11 92 |
Zero |
|
2008 11 96 |
Zero |
|
2102 10 10 |
Zero |
|
2102 10 90 |
Zero |
|
2102 20 11 |
Zero |
|
2102 20 19 |
Zero |
|
2102 20 90 |
Zero |
|
2102 30 00 |
Zero |
|
2103 20 00 |
Zero |
|
ex 2103 30 90 |
Zero |
Containing 5 % or more by weight of added sugar |
2103 90 30 |
Zero |
|
2103 90 90 |
Zero |
|
2104 10 10 |
Zero |
|
2104 10 90 |
Zero |
|
2104 20 00 |
Zero |
|
2106 10 20 |
12,4 % |
|
2106 90 10 |
24,25 EUR/100 kg |
|
2106 90 20 |
16,8 % min 0,97 EUR/% vol/hl |
|
2106 90 92 |
Zero |
|
2202 10 00 |
Zero (1) |
|
2202 90 10 |
Zero (1) |
|
2203 00 01 |
Zero |
|
2203 00 09 |
Zero |
|
2203 00 10 |
Zero |
|
2205 10 10 |
Zero |
|
2205 10 90 |
Zero |
|
2205 90 10 |
Zero |
|
2205 90 90 |
Zero |
|
2207 20 00 |
9,9 EUR/hl |
|
2208 40 11 |
Zero |
|
2208 40 31 |
Zero |
|
2208 40 39 |
Zero |
|
2208 40 51 |
Zero |
|
2208 40 91 |
Zero |
|
2208 40 99 |
Zero |
|
2208 50 11 |
Zero |
|
2208 50 19 |
Zero |
|
2208 50 91 |
Zero |
|
2208 50 99 |
Zero |
|
2208 60 11 |
Zero |
|
2208 60 19 |
Zero |
|
2208 60 91 |
Zero |
|
2208 60 99 |
Zero |
|
2208701011 |
Zero |
Containing more than 5 % by weight of added sugar |
2208709011 |
Zero |
Containing more than 5 % by weight of added sugar |
2208905610 |
Zero |
Aquavit |
2208907710 |
Zero |
Aquavit |
2209 00 11 |
3,10 EUR/hl |
|
2209 00 19 |
2,33 EUR/hl |
|
2209 00 91 |
2,49 EUR/hl |
|
2209 00 99 |
1,50 EUR/hl |
|
2402 10 00 |
12,60 % |
|
2402 20 10 |
Zero |
|
2402 20 90 |
27,95 % |
|
2402 90 00 |
27,95 % |
|
2403 10 10 |
36,35 % |
|
2403 10 90 |
36,35 % |
|
2403 91 00 |
8,05 % |
|
2403 99 10 |
20,2 % |
|
2403 99 90 |
Zero |
|
3302 10 21 |
5,8 % |
|
3501 10 10 |
Zero |
|
3501105010 |
Zero |
Of a water content of more than 50 % by weight |
3501105090 |
2,9 % |
Of a water content not exceeding 50 % by weight |
3501 10 90 |
8,7 % |
|
3501 90 10 |
8,1 % |
|
3501 90 90 |
6,2 % |
|
3505 10 50 |
7,5 % |
|
(1)
The zero rate is temporarily suspended. For Iceland, the preferential arrangement provided for by Protocol No 2 to the bilateral Free Trade Agreement between the European Community and the Republic of Iceland shall apply (zero duty rate). For Norway, Protocol 2 to the bilateral Free Trade Agreement between the European Community and the Kingdom of Norway will be adapted to include a duty free quota on imports of these goods originating in Norway into the Community. |
4a. The customs duties applicable to the following products originating in Iceland shall be zero:
CN Code |
Comments |
0710 40 00 |
|
0711 90 30 |
|
ex 1302 20 10 |
Containing 5 % or more by weight of added sugar |
ex 1302 20 90 |
Containing 5 % or more by weight of added sugar |
1517 10 10 |
|
1517 90 10 |
|
1704 10 10 |
|
1704 10 90 |
|
1704 90 10 |
|
1704 90 30 |
|
1704 90 51 |
|
1704 90 55 |
|
1704 90 61 |
|
1704 90 65 |
|
1704 90 71 |
|
1704 90 75 |
|
1704 90 81 |
|
1704 90 99 |
|
1806 10 15 |
|
1806 10 20 |
|
1806 10 30 |
|
1806 10 90 |
|
1806 20 10 |
|
1806 20 30 |
|
1806 20 50 |
|
1806 20 70 |
|
1806 20 80 |
|
1806 20 95 |
|
1806 31 00 |
|
1806 32 10 |
|
1806 32 90 |
|
1806 90 11 |
|
1806 90 19 |
|
1806 90 31 |
|
1806 90 39 |
|
1806 90 50 |
|
1806 90 60 |
|
1806 90 70 |
|
1806 90 90 |
|
1901 10 00 |
|
1901 20 00 |
|
1901 90 11 |
|
1901 90 19 |
|
1901 90 99 |
|
1902 11 00 |
|
1902 19 10 |
|
1902 19 90 |
|
1902 20 10 |
|
1902 20 91 |
|
1902 20 99 |
|
1902 30 10 |
|
1902 30 90 |
|
1902 40 10 |
|
1902 40 90 |
|
1903 00 00 |
|
1904 10 10 |
|
1904 10 30 |
|
1904 10 90 |
|
1904 20 10 |
|
1904 20 91 |
|
1904 20 95 |
|
1904 20 99 |
|
1904 30 00 |
|
1904 90 10 |
|
1904 90 80 |
|
1905 10 00 |
|
1905 20 10 |
|
1905 20 30 |
|
1905 20 90 |
|
1905 31 11 |
|
1905 31 19 |
|
1905 31 30 |
|
1905 31 91 |
|
1905 31 99 |
|
1905 32 05 |
|
1905 32 11 |
|
1905 32 19 |
|
1905 32 91 |
|
1905 32 99 |
|
1905 40 10 |
|
1905 40 90 |
|
1905 90 10 |
|
1905 90 20 |
|
1905 90 30 |
|
1905 90 45 |
|
1905 90 55 |
|
1905 90 60 |
|
1905 90 90 |
|
2001 90 30 |
|
2001 90 40 |
|
2004 10 91 |
|
2004 90 10 |
|
2005 20 10 |
|
2005 80 00 |
|
ex 2006 00 38 |
Sweet corn (Zea Mays var. saccharata) |
ex 2006 00 99 |
Sweet corn (Zea Mays var. saccharata) |
2007 10 10 |
|
2007 10 91 |
|
2007 10 99 |
|
2007 91 10 |
|
2007 91 30 |
|
2007 91 90 |
|
2007 99 10 |
|
2007 99 20 |
|
2007 99 31 |
|
2007 99 33 |
|
2007 99 35 |
|
2007 99 39 |
|
2007 99 50 |
|
2007 99 93 |
|
2007 99 97 |
|
ex 2008 11 91 |
Roasted |
2008 99 85 |
|
2008 99 91 |
|
ex 2101 12 92 |
Containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch |
ex 2101 12 98 |
Containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch |
ex 2101 20 92 |
Containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch |
ex 2101 20 98 |
Containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch |
2101 30 19 |
|
2101 30 99 |
|
2102 10 31 |
|
2102 10 39 |
|
2102 20 11 |
|
2102 20 19 |
|
2103 20 00 |
|
2103 90 90 |
|
2104 10 00 |
|
2106 10 20 |
|
2106 10 80 |
|
2106 90 20 |
|
2106 90 92 |
|
2202 10 00 |
|
2202 90 10 |
|
2202 90 91 |
|
2202 90 95 |
|
2202 90 99 |
|
2205 10 10 |
|
2205 10 90 |
|
2205 90 10 |
|
2205 90 90 |
|
2207 20 00 |
|
2208 90 91 |
|
2208 90 99 |
|
2209 00 11 |
|
2209 00 19 |
|
2209 00 91 |
|
2209 00 99 |
|
2402 10 00 |
|
2402 20 90 |
|
2402 90 00 |
|
2403 11 00 |
|
2403 19 10 |
|
2403 19 90 |
|
2403 91 00 |
|
2403 99 10 |
|
2905 43 00 |
|
2905 44 11 |
|
2905 44 19 |
|
2905 44 91 |
|
2905 44 99 |
|
3302 10 10 |
|
3302 10 21 |
|
3302 10 29 |
|
3501 10 50 |
|
3501 10 90 |
|
3501 90 10 |
|
3501 90 90 |
|
3505 10 10 |
|
3505 10 50 |
|
3505 10 90 |
|
3505 20 10 |
|
3505 20 30 |
|
3505 20 50 |
|
3505 20 90 |
|
3809 10 10 |
|
3809 10 30 |
|
3809 10 50 |
|
3809 10 90 |
|
3824 60 11 |
|
3824 60 19 |
|
3824 60 91 |
|
3824 60 99 |
|
5. The ad valorem part of the customs duties for the following products is 0 %:
6. The ad valorem part of the customs duties for the following products is 5,8 %:
7. The ad valorem part of the customs duties for the following product is 7,8 %:
8. Tariff codes set out in this Annex refer to those applicable in the European Union on 1 January 2004. However, the tariff codes set out in paragraph (4a) refer to those applicable in the European Union on 1 January 2015. The terms of this Annex will not be affected by any changes that may be made in the tariff nomenclature.
Appendix
Quantities and recipes referred to in paragraph 3
(per 100 kg of goods) |
||||
Quantities to be taken into account within the bands — milk and milk products |
||||
Milk fat (% of weight) |
Milk prot. (% of weight) |
Skimmed-milk powder (kg) |
WMP (kg) |
Butter (kg) |
0–1,5 |
0–2,5 |
0 |
0 |
0 |
2,5–6 |
14 |
0 |
0 |
|
6–18 |
42 |
0 |
0 |
|
18–30 |
75 |
0 |
0 |
|
30–60 |
146 |
0 |
0 |
|
60-> |
208 |
0 |
0 |
|
1,5–3 |
0–2,5 |
0 |
0 |
3 |
2,5–6 |
14 |
0 |
3 |
|
6–18 |
42 |
0 |
3 |
|
18–30 |
75 |
0 |
3 |
|
30–60 |
146 |
0 |
3 |
|
60-> |
208 |
0 |
3 |
|
3–6 |
0–2,5 |
0 |
0 |
6 |
2,5–12 |
12 |
20 |
0 |
|
12-> |
71 |
0 |
6 |
|
6–9 |
0–4 |
0 |
0 |
10 |
4–15 |
10 |
32 |
0 |
|
15-> |
71 |
0 |
10 |
|
9–12 |
0–6 |
0 |
0 |
14 |
6–18 |
9 |
43 |
0 |
|
18-> |
70 |
0 |
14 |
|
12–18 |
0–6 |
0 |
0 |
20 |
6–18 |
0 |
56 |
2 |
|
18-> |
65 |
0 |
20 |
|
18–26 |
0–6 |
0 |
0 |
29 |
6-> |
50 |
0 |
29 |
|
26–40 |
0–6 |
0 |
0 |
45 |
6-> |
38 |
0 |
45 |
|
40–55 |
0 |
0 |
0 |
63 |
55–70 |
0 |
0 |
0 |
81 |
70–85 |
0 |
0 |
0 |
99 |
85-> |
0 |
0 |
0 |
117 |
(per 100 kg of goods) |
|||
Quantities to be taken into account within the bands — other than milk products |
|||
Banding |
To be applied |
||
White sugar (kg) |
Common wheat (kg) |
Maize (kg) |
|
Sucrose, invert sugar and/or isoglucose |
|||
0–5 |
0 |
|
|
5–30 |
24 |
|
|
30–50 |
45 |
|
|
50–70 |
65 |
|
|
70-> |
93 |
|
|
Starch/glucose |
|||
0–5 |
|
0 |
0 |
5–25 |
|
22 |
22 |
25–70 |
|
47 |
47 |
50–75 |
|
74 |
74 |
75-> |
|
101 |
101 |
Standard recipes used in the calculation of customs duties upon importation into the Community |
|||||||||||
CN Code |
Common wheat |
Durum wheat |
Rye |
Barley |
Maize |
Rice |
White sugar |
Molasses |
Skimmed-milk powder |
Whole-milk powder |
Butter |
kg |
kg |
kg |
kg |
kg |
kg |
kg |
kg |
kg |
kg |
kg |
|
0403 10 51 |
|
|
|
|
|
|
|
|
100 |
|
|
0403 10 53 |
|
|
|
|
|
|
|
|
|
100 |
|
0403 10 59 |
|
|
|
|
|
|
|
|
42 |
|
68 |
0403 10 91 |
|
|
|
|
|
|
|
|
9 |
|
2 |
0403 10 93 |
|
|
|
|
|
|
|
|
8 |
|
5 |
0403 10 99 |
|
|
|
|
|
|
|
|
8 |
|
10 |
0403 90 71 |
|
|
|
|
|
|
|
|
100 |
|
|
0403 90 73 |
|
|
|
|
|
|
|
|
|
100 |
|
0403 90 79 |
|
|
|
|
|
|
|
|
42 |
|
68 |
0403 90 91 |
|
|
|
|
|
|
|
|
9 |
|
2 |
0403 90 93 |
|
|
|
|
|
|
|
|
8 |
|
5 |
0403 90 99 |
|
|
|
|
|
|
|
|
8 |
|
10 |
0710 40 00 |
|
|
|
|
100 (1) |
|
|
|
|
|
|
0711 90 30 |
|
|
|
|
100 (1) |
|
|
|
|
|
|
1704 10 11 |
|
|
|
|
30 |
|
58 |
|
|
|
|
1704 10 19 |
|
|
|
|
30 |
|
58 |
|
|
|
|
1704 10 91 |
|
|
|
|
16 |
|
70 |
|
|
|
|
1704 10 99 |
|
|
|
|
16 |
|
70 |
|
|
|
|
1704 90 30 |
|
|
|
|
|
|
15 |
|
|
20 |
|
1806 10 20 |
|
|
|
|
|
|
60 |
|
|
|
|
1806 10 30 |
|
|
|
|
|
|
75 |
|
|
|
|
1806 10 90 |
|
|
|
|
|
|
100 |
|
|
|
|
1806 32 90 (2) |
|
|
|
|
|
|
50 |
|
|
20 |
|
1901 90 11 |
|
|
|
195 |
|
|
|
|
|
|
|
1901 90 19 |
|
|
|
159 |
|
|
|
|
|
|
|
1902 11 00 |
|
167 |
|
|
|
|
|
|
|
|
|
1902 19 10 (3) |
|
167 |
|
|
|
|
|
|
|
|
|
1902 19 90 (4) |
67 |
100 |
|
|
|
|
|
|
|
|
|
1902 20 91 |
|
41 |
|
|
|
|
|
|
|
|
|
1902 20 99 |
|
116 |
|
|
|
|
|
|
|
|
|
1902 30 10 |
|
167 |
|
|
|
|
|
|
|
|
|
1902 30 90 |
|
66 |
|
|
|
|
|
|
|
|
|
1902 40 10 |
|
167 |
|
|
|
|
|
|
|
|
|
1902 40 90 |
|
66 |
|
|
|
|
|
|
|
|
|
1903 00 00 |
|
|
|
|
161 |
|
|
|
|
|
|
1904 10 10 |
|
|
|
|
213 |
|
|
|
|
|
|
1904 10 30 |
|
|
|
|
|
174 |
|
|
|
|
|
1904 10 90 |
|
53 |
|
53 |
53 |
53 |
|
|
|
|
|
1904 20 91 |
|
|
|
|
213 |
|
|
|
|
|
|
1904 20 95 |
|
|
|
|
|
174 |
|
|
|
|
|
1904 20 99 |
|
53 |
|
53 |
53 |
53 |
|
|
|
|
|
1904 90 10 |
|
|
|
|
|
174 |
|
|
|
|
|
►M142 19049080 ◄ |
|
174 |
|
|
|
|
|
|
|
|
|
1905 10 00 |
|
|
140 |
|
|
|
|
|
|
|
|
1905 20 10 |
44 |
|
40 |
|
|
|
25 |
|
|
|
|
1905 20 30 |
33 |
|
30 |
|
|
|
45 |
|
|
|
|
1905 20 90 |
22 |
|
20 |
|
|
|
65 |
|
|
|
|
1905 90 10 |
168 |
|
|
|
|
|
|
|
|
|
|
1905 90 20 |
|
|
|
|
644 |
|
|
|
|
|
|
2001 90 30 |
|
|
|
|
100 (1) |
|
|
|
|
|
|
2001 90 40 |
|
|
|
|
40 (1) |
|
|
|
|
|
|
2001 90 10 |
|
|
|
|
100 (1) |
|
|
|
|
|
|
2005 80 00 |
|
|
|
|
100 (1) |
|
|
|
|
|
|
2008 99 85 |
|
|
|
|
100 (1) |
|
|
|
|
|
|
2008 99 91 |
|
|
|
|
40 (1) |
|
|
|
|
|
|
2101 30 19 |
|
|
|
137 |
|
|
|
|
|
|
|
2101 30 99 |
|
|
|
245 |
|
|
|
|
|
|
|
2102 10 31 |
|
|
|
|
|
|
|
425 |
|
|
|
2102 10 39 |
|
|
|
|
|
|
|
125 |
|
|
|
2105 00 10 |
|
|
|
|
|
|
25 |
|
10 |
|
|
2105 00 91 |
|
|
|
|
|
|
20 |
|
|
23 |
|
2105 00 99 |
|
|
|
|
|
|
20 |
|
|
35 |
|
2202 90 91 |
|
|
|
|
|
|
10 |
|
8 |
|
|
2202 90 95 |
|
|
|
|
|
|
10 |
|
|
6 |
|
2202 90 99 |
|
|
|
|
|
|
10 |
|
|
13 |
|
2905 43 00 |
|
|
|
|
|
|
300 |
|
|
|
|
2905 44 11 |
|
|
|
|
172 |
|
|
|
|
|
|
2905 44 19 |
|
|
|
|
|
|
90 |
|
|
|
|
2905 44 91 |
|
|
|
|
245 |
|
|
|
|
|
|
2905 44 99 |
|
|
|
|
|
|
128 |
|
|
|
|
3505 10 10 |
|
|
|
|
189 |
|
|
|
|
|
|
3505 10 90 |
|
|
|
|
189 |
|
|
|
|
|
|
3505 20 10 |
|
|
|
|
48 |
|
|
|
|
|
|
3505 20 30 |
|
|
|
|
95 |
|
|
|
|
|
|
3505 20 50 |
|
|
|
|
151 |
|
|
|
|
|
|
3505 20 90 |
|
|
|
|
189 |
|
|
|
|
|
|
3809 10 10 |
|
|
|
|
95 |
|
|
|
|
|
|
3809 10 30 |
|
|
|
|
132 |
|
|
|
|
|
|
3809 10 50 |
|
|
|
|
161 |
|
|
|
|
|
|
3809 10 90 |
|
|
|
|
189 |
|
|
|
|
|
|
3824 60 11 |
|
|
|
|
172 |
|
|
|
|
|
|
3824 60 19 |
|
|
|
|
|
|
90 |
|
|
|
|
3824 60 91 |
|
|
|
|
245 |
|
|
|
|
|
|
3824 60 99 |
|
|
|
|
|
|
128 |
|
|
|
|
(1)
For 100 kg of drained sweet potatoes or maize.
(2)
For the goods containing by weight 3% or more but less than 6% of milkfat, the additional code 6920 is applicable.
(3)
For durum wheat, pasta, not containing or containing by weight not more than 3% of other cereals, the additional code 6921 is applicable.
(4)
For other goods under this subheading than durum wheat, pasta, not containing or containing by weight not more than 3% of other cereals, the additional code 6922 is applicable. |
ANNEX II TO TABLE I
Icelandic Import Regime
1.
Icelandic Tariff Code |
Description of products |
Applied duty (ISK/kg) |
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: |
|
0403.1011 |
– Yogurt containing cocoa |
53 |
0403.1012 |
– Yogurt containing fruit or nuts |
53 |
0403.1013 |
– Yogurt, flavoured, n.e.s. |
53 |
0403.1021 |
– Yogurt as beverage containing cocoa |
51 |
0403.1022 |
– Yogurt as beverage containing fruit or nuts |
51 |
ex 0403.1029 |
– Yogurt as beverage, flavoured, n.e.s. |
51 |
0403.9011 |
– Other containing cocoa |
45 |
0403.9012 |
– Other containing fruit or nuts |
45 |
0403.9013 |
– Other, flavoured, n.e.s. |
45 |
0403.9021 |
– Other as beverage containing cocoa |
45 |
0403.9022 |
– Other as beverage containing fruit or nuts |
45 |
ex 0403.9029 |
– Other as beverage, flavoured, n.e.s. |
45 |
1517 |
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516: |
|
1517.1001 |
– Margarine, excluding liquid margarine, containing more than 10 % but not more than 15 % by weight of milk fats |
88 |
1517.1001 |
– Other than margarine, excluding liquid margarine, containing more than 10 % but not more than 15 % by weight of milk fats |
88 |
1806 |
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: |
|
1806.2003 |
– – Cocoa powder, excluding products of heading No 1901, containing by weight 30 % or more of fresh milk powder and/or skimmed-milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances |
109 |
1806.2004 |
– – Cocoa powder, excluding products of heading No 1901, containing by weight less than 30 % of fresh milk powder and/or skimmed-milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances |
39 |
1806.2005 |
– – Other preparations, excluding products of heading No 1901, containing by weight 30 % or more of fresh milk powder and/or skimmed-milk powder |
109 |
1806.2006 |
– – Other preparations, excluding products of heading No 1901, containing by weight less than 30 % of fresh milk powder and/or skimmed-milk powder |
39 |
|
– Other in blocks, slabs or bars: |
|
1806.3101 |
– – Filled chocolate in slabs or bars |
51 |
1806.3109 |
– – Other filled in blocks, slabs and bars |
51 |
1806.3202 |
– – Not filled chocolate containing cocoa paste, sugar, cocoa butter and milk powder, in slabs or bars |
47 |
1806.3203 |
– – Not filled imitation chocolate in slabs or bars |
39 |
1806.3209 |
– – Other not filled in blocks, slabs and bars |
21 |
|
– Other: – – Substances for the manufacture of beverages: |
|
1806.9011 |
– – – Prepared substances for beverages, with a basis of goods of headings Nos 0401 to 0404, containing by weight 5 % or more of cocoa powder calculated on a totally defatted basis, n.e.s., sugar or other sweetening matter, in addition to other minor ingredients and flavouring matter |
22 |
|
– – Other than substances for the manufacture of beverages: |
|
1806.9022 |
– – – Food specially prepared for infants and for dietetic purposes |
18 |
1806.9023 |
– – – Easter eggs |
48 |
1806.9024 |
– – – Ice-cream sauces and dips |
39 |
1806.9025 |
– – – Coated or covered, such as raisins, nuts, ‘puffed’ cereals, liquorice, caramels and jellies |
53 |
1806.9026 |
– – – Chocolate creams (konfekt) |
48 |
1806.9028 |
– – – Cocoa powder, excluding products of heading No 1901, containing by weight 30 % or more of fresh milk powder and/or skimmed-milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances |
118 |
1806.9029 |
– – – Cocoa powder, excluding products of heading No 1901, containing by weight less than 30 % of fresh milk powder and/or skimmed-milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances |
43 |
1806.9039 |
– – – Other |
47 |
1901 |
Malt extract; food preparations of flour, 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 Nos 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: – Mixes and doughs for the preparation of bakers' wares of heading No 1905, containing a total of 3 % or more of fresh milk powder, skimmed-milk powder, eggs, milkfat (such as butter), cheese or meat: |
|
1901.2012 |
– – For the preparation of gingerbread and the like of heading No 1905.2000 |
25 |
1901.2013 |
– – For the preparation of sweet biscuits of headings Nos 1905.3011 and 1905.3029, including cookies |
17 |
1901.2014 |
– – For the preparation of ginger snaps of heading No 1905.3021 |
29 |
1901.2015 |
– – For the preparation of waffles and wafers of heading No 1905.3030 |
10 |
1901.2016 |
– – For the preparation of rusks, toasted bread and similar toasted products of heading No 1905.4000 |
15 |
1901.2017 |
– – For the preparation of bread of heading No 1905.9011 with filling based on butter or other dairy products |
39 |
1901.2018 |
– – For the preparation of bread of heading No 1905.9019 |
5 |
1901.2019 |
– – For the preparation of plain biscuits of heading No 1905.9020 |
5 |
1901.2022 |
– – For the preparation of cakes and pastry of heading No 1905.9040 |
33 |
1901.2023 |
– – Mixes and doughs, containing meat, for the preparation of pies, including pizza, of heading No 1905.9051 |
97 |
1901.2024 |
– – Mixes and doughs, containing ingredients other than meat, for the preparation of pizza and the like of heading No 1905.9059 |
53 |
1901.2029 |
– – For the preparation of products of heading No 1905.9090 |
43 |
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: |
|
1902.1100 |
– Uncooked pasta, not stuffed or otherwise prepared, containing eggs |
8 |
|
– Stuffed pasta, whether or not cooked or otherwise prepared: |
|
1902.2022 |
– – Stuffed with preparations of sausages, meat, meat offal or blood or mixtures thereof in a proportion of 3 % but not more than 20 % by weight of sausages, meat, meat offal or blood or mixtures thereof |
41 |
1902.2031 |
– – Stuffed with cheese in a proportion of more than 3 % by weight of cheese |
35 |
1902.2041 |
– – Stuffed with meat and cheese in a proportion of more than 20 % by weight of meat and cheese |
142 |
1902.2042 |
– – Stuffed with meat and cheese in a proportion of 3 % but not more than 20 % by weight of meat and cheese |
41 |
|
– Other pasta: |
|
1902.3021 |
– – With sausages, meat, meat offal or blood or mixtures thereof in a proportion of 3 % but not more than 20 % by weight |
41 |
1902.3031 |
– – With cheese in a proportion of more than 3 % by weight |
35 |
1902.3041 |
– – With meat and cheese in a proportion of 3 % but not more than 20 % by weight |
41 |
1902.4021 |
– Couscous with sausages, meat, meat offal or blood or mixtures thereof in a proportion of 3 % but not more than 20 % by weight |
41 |
1903 |
Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms: |
|
1903.0001 |
– In retail packings of 5 kg or less |
Zero |
1903.0009 |
– Other than in retail packings of 5 kg or less |
Zero |
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: – Other: |
|
1904.9001 |
– – Containing meat in a proportion of 3 % but not more than 20 % by weight |
42 |
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: |
|
1905.2000 |
– Gingerbread and the like |
83 |
|
– Sweet biscuits; waffles and wafers coated or covered with chocolate or with fondants containing cocoa: |
|
1905.3011 |
– – Sweet biscuits (including cookies) |
17 |
1905.3019 |
– – Other than sweet biscuits |
16 |
|
– Sweet biscuits; waffles and wafers not coated or covered with chocolate or with fondants containing cocoa: – – Sweet biscuits (including cookies): |
|
1905.3021 |
– – – Ginger snaps |
31 |
1905.3022 |
– – – Sweet biscuits and cookies, containing less than 20 % of sugar |
23 |
1905.3029 |
– – – Other than sweet biscuits and cookies |
19 |
1905.3030 |
– – Other |
11 |
1905.4000 |
– Rusks, toasted bread and similar toasted products |
16 |
|
– Other: – – Bread: |
|
1905.9011 |
– – – With a filling consisting essentially of butter or other dairy products (for example, garlic butter) |
39 |
1905.9019 |
– – – Other |
5 |
1905.9020 |
– – Plain biscuits |
5 |
1905.9040 |
– – Cakes and pastry |
35 |
|
– – Pies, including pizza: |
|
1905.9051 |
– – – Containing meat |
97 |
1905.9059 |
– – – Other |
53 |
1905.9090 |
– – Other |
45 |
2103 |
Sauces and preparations thereof; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: – Other than soya sauce, tomato ketchup and other tomato, mustard flour and meal and prepared mustard sauces: |
|
2103.9020 |
– – Mayonnaise |
19 |
2103.9030 |
– – Sauces of oil n.e.s. (for example remoulades sauces) |
19 |
2103.9051 |
– – Containing meat in a proportion of more than 20 % by weight |
97 |
2103.9052 |
– – Containing meat in a proportion of 3 % or more but not more than 20 % by weight |
52 |
2104 |
Soups and broths and preparations thereof; homogenised composite food preparations: – Soups and broths and preparations thereof: |
|
2104.1001 |
– – Preparations of vegetable soups with a basis of flour, meal, starch or malt extract |
3 |
2104.1002 |
– – Other soup powder in packings of 5 kg or more |
31 |
2104.1003 |
– – Canned fish soups |
27 |
|
– – Other soups: |
|
2104.1011 |
– – – Containing meat in a proportion exceeding 20 % by weight |
78 |
2104.1012 |
– – – Containing meat in a proportion of 3 % but not exceeding 20 % by weight |
44 |
2104.1019 |
– – – Other |
21 |
|
– – Other: |
|
2104.1021 |
– – – Containing meat in a proportion exceeding 20 % by weight |
78 |
2104.1022 |
– – – Containing meat in a proportion of 3 % but not exceeding 20 % by weight |
44 |
2104.1029 |
– – – Other |
21 |
|
– Homogenised composite food preparations: |
|
2104.2001 |
– – Containing meat in a proportion exceeding 20 % by weight |
97 |
2104.2002 |
– – Containing meat in a proportion of 3 % but not exceeding 20 % by weight |
51 |
2104.2003 |
– – Containing fish, crustaceans, molluscs or other aquatic invertebrates |
24 |
2104.2009 |
– – Other |
24 |
2106 |
Food preparations not elsewhere specified or included: – Other: – – Powder for making desserts: |
|
2106.9041 |
– – – In retail packings of 5 kg or less, containing milk powder, egg white or egg yolks |
67 |
2106.9048 |
– – – Other, containing milk powder, egg white or egg yolks |
80 |
2106.9049 |
– – – Other, not containing milk powder, egg white or egg yolks |
67 |
2106.9064 |
– – Containing meat in a proportion of 3 % up to and including 20 % by weight |
41 |
2202 |
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009: – Other: – – Of dairy products with other ingredients, provided that the dairy products are 75 % or more by weight excluding packings: |
|
2202.9011 |
– – – In packings of paperboard |
41 |
2202.9012 |
– – – In disposable packings of steel |
41 |
2202.9013 |
– – – In disposable packings of aluminium |
41 |
2202.9014 |
– – – In disposable packings of glass exceeding 500 ml |
41 |
2202.9015 |
– – – In disposable packings of glass not exceeding 500 ml |
41 |
2202.9016 |
– – – In disposable packings of plastics, coloured |
41 |
2202.9017 |
– – – In disposable packings of plastics, not coloured |
41 |
2202.9019 |
– – – Other |
41 |
1a. The customs duties applicable to the following products originating in the European Union shall be zero:
Icelandic Tariff Code |
Product description |
0501.0000 |
Human hair, unworked, whether or not washed or scoured; waste of human hair |
0502 |
Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair: |
0502.1000 |
– Pigs', hogs' or boars' bristles and hair and waste thereof |
0502.9000 |
– Other |
0505 |
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: |
|
– Feathers of a kind used for stuffing; down: |
0505.1001 |
– – Feathers |
0505.1002 |
– – Eider down, cleaned |
0505.1003 |
– – Other down |
0505.1009 |
– – Other |
0505.9000 |
– Other |
0507 |
Ivory, tortoise-shell, 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: |
0507.1001 |
– – Whale teeth |
0507.1009 |
– – Other |
|
– Other |
0507.9001 |
– – Whalebone |
0507.9002 |
– – Bird's claws |
0507.9003 |
– – Sheep horns |
0507.9004 |
– – Bovine horns |
0507.9009 |
– – Other |
0508.0000 |
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 |
0510.0000 |
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 |
ex 0710 |
Vegetables (uncooked or cooked by steaming or boiling in water), frozen: |
0710.4000 |
– Sweet corn |
ex 0711 |
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: |
|
– Other vegetables; mixtures of vegetables: |
0711.9002 |
– – Sweet corn |
ex 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: |
|
– Vegetable saps and extracts: |
|
– – Other: |
1302.1901 |
– – – For food preparations |
1302.1909 |
– – – Other |
|
– Pectic substances, pectinates and pectates: |
1302.2001 |
– – Containing by weight 5 % or more of added sugar |
1401 |
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): |
1401.1000 |
– Bamboos |
1401.2000 |
– Rattans |
1401.9000 |
– Other |
1404 |
Vegetable products not elsewhere specified or included: |
1404.2000 |
– Cotton linters |
|
– Other: |
1404.9001 |
– – Teazel-heads |
1404.9009 |
– – Other |
ex 1517 |
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516 : |
|
– Margarine, excluding liquid margarine: |
1517.1001 |
– – Containing more than 10 % but not more than 15 % by weight of milkfat |
|
– Other: |
1517.9002 |
– – Containing more than 10 % but not more than 15 % by weight of milk fats |
1517.9005 |
– – Edible mixtures of animal or vegetable fats and oils for use as mould release preparations |
ex 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: |
1702.5000 |
– Chemically pure fructose |
|
– Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose: |
1702.9004 |
– – Chemically pure maltose |
1704 |
Sugar confectionery (including white chocolate), not containing cocoa: |
1704.1000 |
– Chewing gum, whether or not sugar-coated |
|
– Other: |
1704.9001 |
– – Paste of powdered almonds with added sugar, and persipan (imitations of powdered almond paste), in units of 5 kg or more |
1704.9002 |
– – Paste of powdered almonds, with added sugar, and persipan (imitations of powdered almond paste), in units of less than 5 kg |
1704.9003 |
– – Moulded ornamental sugar |
1704.9004 |
– – Liquorice, with sugar and liquorice preparations |
1704.9005 |
– – Sugar bonbons, sweet tablets (lozenges), n.e.s |
1704.9006 |
– – Caramels |
1704.9007 |
– – Preparations of gum Arabic |
1704.9008 |
– – Sugar confectionery not containing gluten nor protein specially prepared for allergy and metabolism disorder |
1704.9009 |
– – Other |
1806 |
Chocolate and other food preparations containing cocoa: |
|
– Cocoa powder, containing added sugar or other sweetening matter: |
1806.1001 |
– – For the manufacture of beverages |
1806.1009 |
– – Other |
|
– 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: |
1806.2010 |
– – Paste of nougat in blocks of 5 kg or more |
1806.2020 |
– – Powder for making desserts |
|
– – Cocoa powder, excluding products of heading 1901 , containing by weight 30 % or more of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances: |
1806.2031 |
– – – Containing added sugar or other sweetening matter |
1806.2039 |
– – – Other |
|
– – Cocoa powder, excluding products of heading 1901 , containing by weight less than 30 % of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances: |
1806.2041 |
– – – Containing added sugar or other sweetening matter |
1806.2049 |
– – – Other |
|
– – Other: |
1806.2050 |
– – – Other preparations, excluding products of heading 1901 , containing by weight 30 % or more of fresh milk powder and/or skimmed milk powder |
1806.2060 |
– – – Other preparations, excluding products of heading 1901 , containing by weight less than 30 % of fresh milk powder and/or skimmed milk powder |
1806.2090 |
– – – Other |
|
– Other, in blocks, slabs or bars: |
|
– – Filled: |
1806.3101 |
– – – Filled chocolate in blocks, slabs or bars |
1806.3109 |
– – – Other |
|
– – Not filled: |
1806.3201 |
– – – Chocolate composed solely of cocoa paste, sugar and not more than 30 % of cocoa butter, in slabs and bars. |
1806.3202 |
– – – Chocolate containing cocoa paste, sugar, cocoa butter and milk powder, in slabs or bars. |
1806.3203 |
– – – Imitation chocolate in slabs or bars |
1806.3209 |
– – – Other |
|
– Other: |
|
– – Substances for the manufacture of beverages: |
1806.9011 |
– – – Prepared substances for beverages, with a basis of goods of headings 0401 to 0404 , containing by weight 5 % or more of cocoa powder calculated on a totally defatted basis, n.e.s., sugar or other sweetening matter, in addition to other minor ingredients and flavouring matter |
1806.9012 |
– – – Prepared substances for beverages, containing cocoa together with proteins and/or other nutritive elements, also vitamins, minerals, vegetable fibres, polyunsaturated fatty acids and flavouring matter |
1806.9019 |
– – – Other |
|
– – Other: |
1806.9021 |
– – – Powder for making desserts; puddings and soups |
1806.9022 |
– – – Food specially prepared for infants and for dietetic purposes |
1806.9023 |
– – – Easter eggs |
1806.9024 |
– – – Ice-cream sauces and dips |
1806.9025 |
– – – Coated or covered, such as raisins, nuts, ‘puffed’ cereals, liquorice, caramels and jellies |
1806.9026 |
– – – Chocolate creams (konfekt) |
1806.9027 |
– – – Breakfast cereals |
|
– – – Cocoa powder, excluding products of heading 1901 , containing by weight 30 % or more of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances: |
1806.9041 |
– – – – Containing added sugar or other sweetening matter |
1806.9049 |
– – – – Other |
|
– – – Cocoa powder, excluding products of heading 1901 , containing by weight less than 30 % of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances: |
1806.9051 |
– – – – Containing added sugar or other sweetening matter |
1806.9059 |
– – – – Other |
|
– – – Other: |
1806.9091 |
– – – – Containing added sugar or other sweetening matter |
1806.9099 |
– – – – Other |
1901 |
Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder 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 Nos 0401 to 0404 , not containing cocoa or containing cocoa powder in a proportion by weight of less than 5 % calculated on a totally defatted basis, not elsewhere specified or included: |
1901.1000 |
– Preparations for infant use, put up for retail sale |
|
– Mixes and doughs for the preparation of bakers' wares of heading No 1905 : |
|
– – Containing a total of 3 % or more of fresh milk powder, skimmed milk powder, eggs, milkfat (such as butter), cheese or meat: |
1901.2011 |
– – – For the preparation of crisp bread of heading 1905.1000 |
1901.2012 |
– – – For the preparation of gingerbread and the like of heading 1905.2000 |
1901.2051 |
– – – For the preparation of sweet biscuits of headings 1905.3110 , including cookies |
1901.2052 |
– – – For the preparation of sweet biscuits of headings 1905.3120 , including cookies |
1901.2053 |
– – – For the preparation of ginger snaps of heading 1905.3131 |
1901.2054 |
– – – For the preparation of waffles and wafers of heading 1905.3201 and 1905.3209 containing added sugar or other sweetening matter |
1901.2055 |
– – – For the preparation of waffles and wafers of heading 1905.3201 and 1905.3209 without added sugar or other sweetening matter |
1901.2056 |
– – – For the preparation of rusks, toasted bread and similar toasted products of heading 1905.4000 |
1901.2057 |
– – – For the preparation of bread of heading 1905.9011 with filling based on butter or other dairy products |
1901.2058 |
– – – For the preparation of bread of heading 1905.9019 |
1901.2059 |
– – – For the preparation of plain biscuits of headings 1905.9021 and 1905.9029 |
1901.2061 |
– – – For the preparation of savoury and salted biscuits of heading 1905.9030 |
1901.2062 |
– – – For the preparation of cakes and pastry of headings 1905.9041 and 1905.9049 containing added sugar or other sweetening matter |
1901.2063 |
– – – For the preparation of cakes and pastry of headings 1905.9041 and 1905.9049 without added sugar or other sweetening matter |
1901.2064 |
– – – Mixes and doughs, containing meat, for the preparation of pies, including pizza, of heading 1905.9051 |
1901.2065 |
– – – Mixes and doughs, containing ingredients other than meat, for the preparation of pizza and the like of heading 1905.9059 |
1901.2066 |
– – – For the preparation of snacks, such as flakes, screws, rings, cones, sticks, and the like |
1901.2067 |
– – – For the preparation of products of heading 1905.9091 |
1901.2068 |
– – – For the preparation of products of heading 1905.9099 |
|
– – Other: |
1901.2071 |
– – – For the preparation of crispbread of heading 1905.1000 |
1901.2072 |
– – – For the preparation of gingerbread and the like of heading 1905.2000 |
1901.2073 |
– – – For the preparation of sweet biscuits of headings 1905.3110 , including cookies |
1901.2074 |
– – – For the preparation of sweet biscuits of 1905.3120 , including cookies |
1901.2075 |
– – – For the preparation of ginger snaps of heading 1905.3131 |
1901.2076 |
– – – For the preparation of waffles and wafers of heading 1905.3201 and 1905.3209 |
1901.2077 |
– – – For the preparation of rusks, toasted bread and similar toasted products of heading 1905.4000 |
1901.2078 |
– – – For the preparation of bread of heading 1905.9011 with filling based on butter or other dairy products |
1901.2079 |
– – – For the preparation of bread of heading 1905.9019 |
1901.2081 |
– – – For the preparation of plain biscuits of heading 1905.9021 and 1905.9029 |
1901.2082 |
– – – For the preparation of savoury and salted biscuits of heading 1905.9030 |
1901.2083 |
– – – For the preparation of cakes and pastry of heading 1905.9041 |
1901.2084 |
– – – For the preparation of cakes and pastry of heading 1905.9049 |
1901.2085 |
– – – Mixes and doughs, containing meat, for the preparation of pies, including pizza, of heading 1905.9051 |
1901.2086 |
– – – Mixes and doughs, containing ingredients other than meat, for the preparation of pizza and the like of heading 1905.9059 |
1901.2087 |
– – – For the preparation of snacks, such as flakes, screws, rings, cones, sticks, and the like |
1901.2088 |
– – – For the preparation of products of heading 1905.9091 containing added sugar or other sweetening matter |
1901.2089 |
– – – For the preparation of products of heading 1905.9099 |
|
– Other: |
|
– – Substances for the manufacture of beverages: |
1901.9021 |
– – – Prepared substances for beverages, with a basis of goods of headings 0401 to 0404 , not containing cocoa or containing by weight less than 5 % of cocoa calculated on a totally defatted basis, n.e.s., added sugar or other sweetening matter, in addition to other minor ingredients and flavouring matter |
1901.9029 |
– – – Other prepared substances for beverages, with a basis of goods of headings 0401 to 0404 , not containing cocoa or containing by weight less than 5 % of cocoa calculated on a totally defatted basis, n.e.s. |
1901.9031 |
– – – Other substances for beverages containing added sugar or other sweetening matter |
1901.9039 |
– – – Other substances for beverages |
1901.9091 |
– – – Containing added sugar or other sweetening matter |
1901.9099 |
– – – Other |
ex 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: |
|
– Uncooked pasta, not stuffed or otherwise prepared: |
1902.1100 |
– – Containing eggs |
1902.1900 |
– – Other |
|
– Stuffed pasta, whether or not cooked or otherwise prepared: |
|
– – Stuffed with preparations of fish, crustaceans, molluscs and other aquatic invertebrates: |
1902.2011 |
– – – In a proportion exceeding 20 % by weight |
1902.2019 |
– – – Other |
|
– – Stuffed with preparations of sausages, meat, meat offal or blood or mixtures thereof: |
1902.2022 |
– – – Containing 3 % up to and including 20 % by weight of sausages, meat, meat offal or blood or mixtures thereof |
1902.2029 |
– – – Other |
|
– – Stuffed with cheese: |
1902.2031 |
– – – Containing more than 3 % by weight of cheese |
1902.2039 |
– – – Other |
|
– – Stuffed with meat and cheese: |
1902.2041 |
– – – Containing more than 20 % by weight of meat and cheese |
1902.2042 |
– – – Containing a total of 3 % up to and including 20 % by weight of meat and cheese |
1902.2049 |
– – – Other |
1902.2050 |
– – Other |
|
– Other pasta: |
1902.3010 |
– – With fish, crustaceans, molluscs and other aquatic invertebrates |
|
– – With sausages, meat, meat offal or blood or mixtures thereof: |
1902.3021 |
– – – In a proportion of 3 % up to and including 20 % by weight |
1902.3029 |
– – – Other |
|
– – With cheese: |
1902.3031 |
– – – In a proportion exceeding 3 % by weight |
1902.3039 |
– – – Other |
|
– – With meat and cheese: |
1902.3041 |
– – – In a proportion of 3 % up to and including 20 % by weight, total |
1902.3049 |
– – – Other |
1902.3050 |
– – Other |
|
– Couscous: |
1902.4010 |
– – With fish, crustaceans, molluscs and other aquatic invertebrates |
|
– – With sausages, meat, meat offal or blood or mixtures thereof: |
1902.4021 |
– – – In a proportion of 3 % up to and including 20 % by weight |
1902.4029 |
– – – Other |
1902.4030 |
– – Other |
1903 |
Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms: |
1903.0001 |
– In retail packings of 5 kg or less |
1903.0009 |
– Other |
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 |
|
– Prepared foods obtained by the swelling or roasting of cereals or cereal products: |
1904.1001 |
– – Snacks, such as flakes, screws, rings, cones, sticks, and the like |
1904.1003 |
– – Breakfast cereals containing more than 10 % of added sugar |
1904.1004 |
– – Other breakfast cereals |
1904.1009 |
– – Other |
|
– Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: |
1904.2001 |
– – Based on swelled cereals or roasted cereals or products of cereals |
1904.2009 |
– – Other |
|
– Bulgur wheat: |
1904.3001 |
– – Containing meat in a proportion of 3 % up to and including 20 % by weight |
1904.3009 |
– – Other |
|
– Other: |
1904.9001 |
– – Containing meat in a proportion of 3 % up to and including 20 % by weight |
1904.9009 |
– – Containing meat in a proportion of 3 % up to and including 20 % by weight |
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: |
1905.1000 |
– Crisp bread |
1905.2000 |
– Gingerbread and the like |
|
– Sweet biscuits; waffles and wafers: |
|
– – Sweet biscuits: |
1905.3110 |
– – – Coated or covered with chocolate or with fondants containing cocoa |
1905.3120 |
– – – Not containing gluten nor protein specially prepared for allergy- and metabolism disorder |
|
– – – Other: |
1905.3131 |
– – – – Ginger snaps |
1905.3132 |
– – – – Sweet biscuits and cookies, containing less than 20 % of sugar |
1905.3139 |
– – – – Other sweet biscuits and cookies |
|
– – Waffles and wafers: |
1905.3201 |
– – – Coated or covered with chocolate or with fondants containing cocoa |
1905.3209 |
– – – Other |
1905.4000 |
– Rusks, toasted bread and similar toasted products |
|
– Other: |
|
– – Bread: |
1905.9011 |
– – – With a filling consisting essentially of butter or other dairy products (for example, garlic butter) |
1905.9019 |
– – – Other |
|
– – Plain biscuits: |
1905.9021 |
– – – Not containing gluten nor protein specially prepared for allergy- and metabolism disorder |
1905.9029 |
– – – Other |
1905.9030 |
– – Savoury and salted biscuits |
|
– – Cakes and pastry: |
1905.9041 |
– – – Not containing gluten nor protein specially prepared for allergy- and metabolism disorder |
1905.9049 |
– – – Other |
|
– – Pies, including pizza: |
1905.9051 |
– – – Containing meat |
1905.9059 |
– – – Other |
1905.9060 |
– – Snacks, such as flakes, screws, rings, cones, sticks, and the like |
|
– – Other |
1905.9091 |
– – – Containing added sugar or other sweetening matter |
1905.9099 |
– – – Other |
ex 2001 |
Vegetable, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: |
|
– Other: |
2001.9001 |
– – Sweet corn (Zea mays var. saccharata) |
2001.9002 |
– – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch |
ex 2001.9009 |
– – others containing palm hearts |
ex 2004 |
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen: |
|
– Potatoes: |
2004.1001 |
– – Flour, meal or flakes |
|
– Other vegetables and mixtures of vegetables: |
2004.9001 |
– – Sweet corn (Zea mays var. saccharata) |
ex 2005 |
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen: |
|
– Potatoes: |
2005.2001 |
– – Flour, meal or flakes |
2005.8000 |
– Sweet corn (Zea mays var. saccharata) |
ex 2006 |
Fruit, nuts, fruit-peel other parts of plants, preserved by sugar (drained, glacé or crystallised) |
|
– Frozen vegetables: |
2006.0011 |
– – Sweet corn (Zea mays var. saccharata) |
|
– Other vegetables: |
2006.0021 |
– – Sweet corn (Zea mays var. saccharata) |
2007 |
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter: |
2007.1000 |
– Homogenised preparations |
|
– Other: |
2007.9100 |
– – Citrus fruit |
2007.9900 |
– – Other |
ex 2008 |
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, ground-nuts and other seeds, whether or not mixed together: |
|
– – Ground-nuts: |
2008.1101 |
– – – Peanut butter |
ex 2008.1109 |
– – – Other, roasted |
|
– Other, including mixtures other than those of subheading 2008.19 : |
2008.9100 |
– – Palm hearts |
|
– – Other: |
2008.9902 |
– – – Maize (corn), other than sweet corn (Zea mays var., saccharata) |
ex 2101 |
Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; 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 extracts, essences or concentrates or with a basis of coffee: |
2101.1201 |
– – – Containing by weight 1,5 % or more of milkfat, 2,5 % or more of milk protein, 5 % or more of sugar or 5 % or more of starch |
|
– 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: |
2101.2001 |
– – Containing by weight 1,5 % or more of milkfat, 2,5 % or more of milk protein, 5 % or more of sugar or 5 % or more of starch |
|
– Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: |
2101.3001 |
– – Other roasted coffee substitutes, excluded roasted chicory, extracts, essences and concentrates of other roasted coffee substitutes, excluded roasted chicory |
2102 |
Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002 ); prepared baking powders: |
|
– Active yeasts: |
2102.1001 |
– – Other than for baking of bread, excluded yeasts for use in animal fodder |
2102.1009 |
– – Other |
|
– Inactive yeasts; other single-cell micro-organisms, dead: |
2102.2001 |
– – Inactive yeasts |
2102.2002 |
– – Dead, single-cell algae |
2102.2003 |
– – For use in animal fodder |
2102.2009 |
– – Other |
|
– Prepared baking powders: |
2102.3001 |
– – In retail packings of 5 kg or less |
2102.3009 |
– – Other |
ex 2103 |
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: |
2103.2000 |
– Tomato ketchup and other tomato sauces |
|
– Mustard flour and meal and prepared mustard: |
2103.3001 |
– – Prepared mustard containing 5 % or more by weight of added sugar |
|
– Other: |
2103.9010 |
– – Prepared vegetable sauces with a basis of flour, meal, starch or malt extract |
2103.9020 |
– – Mayonnaise |
2103.9030 |
– – Sauces of oil n.e.s. (for example rémoulades sauces) |
|
– – Containing meat: |
2103.9051 |
– – – In a proportion exceeding 20 % by weight |
2103.9052 |
– – – In a proportion of 3 % up to and including 20 % by weight |
2103.9059 |
– – – Other |
|
– – Other: |
2103.9091 |
– – – Containing added sugar or other sweetening matter |
2103.9099 |
– – – Other |
2104 |
Soups and broths and preparations therefor; homogenised composite food preparations: |
|
– Soups and broths and preparations therefor: |
2104.1001 |
– – Preparations of vegetable soups with a basis of flour, meal, starch or malt extract |
2104.1002 |
– – Other soup powder in packings of 5 kg or more |
2104.1003 |
– – Canned fish soups |
|
– – Other soups: |
2104.1011 |
– – – Containing meat in a proportion exceeding 20 % by weight |
2104.1012 |
– – – Containing meat in a proportion of 3 % up to and including 20 % by weight |
2104.1019 |
– – – Other |
|
– – Other: |
2104.1021 |
– – – Containing meat in a proportion exceeding 20 % by weight |
2104.1022 |
– – – Containing meat in a proportion of 3 % up to and including 20 % by weight |
2104.1029 |
– – – Other |
|
– Homogenised composite food preparations: |
2104.2001 |
– – – Containing meat in a proportion exceeding 20 % by weight |
2104.2002 |
– – – Containing meat in a proportion of 3 % up to and including 20 % by weight |
2104.2003 |
– – Containing, fish, crustaceans molluscs or other aquatic invertebrates |
2104.2009 |
– – – Other |
ex 2106 |
Food preparations not elsewhere specified or included: |
2106.1000 |
– Protein concentrates and textured protein substances |
|
– Other: |
|
– – Fruit juices, prepared or mixed more than specified in heading No 2009 : |
2106.9011 |
– – – Unfermented and not containing sugar, in containers of 50 kg or more |
2106.9012 |
– – – Other in other containers containing added sugar or other sweetening matters |
2106.9013 |
– – – Other in other containers |
|
– – Preparations for making beverages: |
2106.9023 |
– – – Mixtures of plants or parts of plants, whether or not mixed with extracts from plants, for the preparations of plant broths |
2106.9024 |
– – – Specially prepared as infant food or for dietetic purposes |
2106.9025 |
– – – Prepared substances for beverages, containing proteins and/or other nutritive elements, also vitamins, minerals, vegetable fibres, polyunsaturated fatty acids and flavouring matter |
2106.9026 |
– – – Prepared substances for beverages, of ginseng extract mixed with other ingredients, for example glucose or lactose |
2106.9027 |
– – – Non-alcoholic preparations (concentrated extracts) without sugar or other sweetening matter |
2106.9028 |
– – – Non- alcoholic preparations (concentrated extracts) containing added sugar |
2106.9029 |
– – – Non-alcoholic preparations (concentrated extracts) containing added sweetening matter |
|
– – – Alcoholic preparations of an alcoholic strength by volume exceeding 0,5 %, for making beverages: |
2106.9031 |
– – – – Of an alcoholic strength by volume of more than 0,5 % up to and including 2,25 % vol |
2106.9032 |
– – – – Of an alcoholic strength by volume of more than 2,25 % up to and including 15 % vol |
2106.9033 |
– – – – Of an alcoholic strength by volume of more than 15 % up to and including 22 % vol |
2106.9034 |
– – – – Of an alcoholic strength by volume more than 22 % up to and including 32 % vol |
2106.9035 |
– – – – Of an alcoholic strength by volume more than 32 % up to and including 40 % vol |
2106.9036 |
– – – – Of an alcoholic strength by volume more than 40 % up to and including 50 % vol |
2106.9037 |
– – – – Of an alcoholic strength by volume more than 50 % up to and including 60 % vol |
2106.9038 |
– – – – Other |
2106.9039 |
– – – Other |
|
– – Powder for making desserts: |
2106.9041 |
– – – In retail packings of 5 kg or less, containing milk powder, egg white or egg yolks |
2106.9042 |
– – – In retail packings of 5 kg or less, not containing milk powder, egg white or egg yolks |
2106.9048 |
– – – Other, containing milk powder, egg white or egg yolks |
2106.9049 |
– – – Other, not containing milk powder, egg white or egg yolks |
2106.9051 |
– – Mixtures of chemical substances and food, such as saccharin and lactose used as sweetening matter |
2106.9062 |
– – Fruit soups and porridge |
2106.9064 |
– – Containing meat in a proportion of 3 % up to and including 20 % by weight |
2106.9065 |
– – Fish liver oil capsules and other vitamins, n.e.s. |
2106.9066 |
– – Food supplements, n.e.s. |
2106.9067 |
– – Vegeterian cream |
2106.9068 |
– – Vegeterian cheese |
|
– – Candy, containing neither sugar nor cocoa: |
2106.9071 |
– – – Chewing gum |
2106.9072 |
– – – Other |
2106.9079 |
– – Other |
2202 |
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 : |
|
– Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: |
|
– – Carbonated beverages containing added sugar or sweetening matter: |
2202.1011 |
– – – In disposable packings of steel |
2202.1012 |
– – – In disposable packings of aluminium |
2202.1013 |
– – – In disposable packings of glass for more than 500 ml |
2202.1014 |
– – – In disposable packings of glass for 500 ml or less |
2202.1015 |
– – – In disposable packings of plastic, coloured |
2202.1016 |
– – – In disposable packings of plastic, uncoloured |
2202.1019 |
– – – Other |
|
– – Carbonated beverages without added sugar or sweetening matter: |
2202.1031 |
– – – In disposable packings of steel |
2202.1032 |
– – – In disposable packings of aluminium |
2202.1033 |
– – – In disposable packings of glass for more than 500 ml |
2202.1034 |
– – – In disposable packings of glass for 500 ml or less |
2202.1035 |
– – – In disposable packings of plastic, coloured |
2202.1036 |
– – – In disposable packings of plastic, uncoloured |
2202.1039 |
– – – Other |
|
– – Specially prepared as infant food or for dietetic purposes: |
2202.1041 |
– – – In packings of paperboard |
2202.1042 |
– – – In disposable packings of steel |
2202.1043 |
– – – In disposable packings of aluminium |
2202.1044 |
– – – In disposable packings of glass for more than 500 ml |
2202.1045 |
– – – In disposable packings of glass for 500 ml or less |
2202.1046 |
– – – In disposable packings of plastic, coloured |
2202.1047 |
– – – In disposable packings of plastic, uncoloured |
2202.1049 |
– – – Other |
|
– – Other: |
2202.1091 |
– – – In packings of paperboard |
2202.1092 |
– – – In disposable packings of steel |
2202.1093 |
– – – In disposable packings of aluminium |
2202.1094 |
– – – In disposable packings of glass for more than 500 ml |
2202.1095 |
– – – In disposable packings of glass for 500 ml or less |
2202.1096 |
– – – In disposable packings of plastic, coloured |
2202.1097 |
– – – In disposable packings of plastic, uncoloured |
2202.1099 |
– – – Other |
|
– Other: |
|
– – Of dairy products with other ingredients, provided that the dairy products are 75 % or more by weight excluding packings: |
2202.9011 |
– – – In packings of paperboard |
2202.9012 |
– – – In disposable packings of steel |
2202.9013 |
– – – In disposable packings of aluminium |
2202.9014 |
– – – In disposable packings of glass for more than 500 ml |
2202.9015 |
– – – In disposable packings of glass for 500 ml or less |
2202.9016 |
– – – In disposable packings of plastic, coloured |
2202.9017 |
– – – In disposable packings of plastic, uncoloured |
2202.9019 |
– – – Other |
|
– – Specially prepared as infant food or for dietetic purposes: |
2202.9021 |
– – – In packings of paperboard |
2202.9022 |
– – – In disposable packings of steel |
2202.9023 |
– – – In disposable packings of aluminium |
2202.9024 |
– – – In disposable packings of glass for more than 500 ml |
2202.9025 |
– – – In disposable packings of glass for 500 ml or less |
2202.9026 |
– – – In disposable packings of plastic, coloured |
2202.9027 |
– – – In disposable packings of plastic, uncoloured |
2202.9029 |
– – – Other |
|
– – Beverages of soya beans: |
2202.9031 |
– – – In packings of paperboard |
2202.9032 |
– – – In disposable packings of steel |
2202.9033 |
– – – In disposable packings of aluminium |
2202.9034 |
– – – In disposable packings of glass for more than 500 ml |
2202.9035 |
– – – In disposable packings of glass for 500 ml or less |
2202.9036 |
– – – In disposable packings of plastic, coloured |
2202.9037 |
– – – In disposable packings of plastic, uncoloured |
2202.9039 |
– – – Other |
|
– – Beverages of rice and/or almonds: |
2202.9041 |
– – – In packings of paperboard |
2202.9042 |
– – – In disposable packings of steel |
2202.9043 |
– – – In disposable packings of aluminium |
2202.9044 |
– – – In disposable packings of glass for more than 500 ml |
2202.9045 |
– – – In disposable packings of glass for 500 ml or less |
2202.9046 |
– – – In disposable packings of plastic, coloured |
2202.9047 |
– – – In disposable packings of plastic, uncoloured |
2202.9049 |
– – – Other |
|
– – Other: |
2202.9091 |
– – – In packings of paperboard |
2202.9092 |
– – – In disposable packings of steel |
2202.9093 |
– – – In disposable packings of aluminium |
2202.9094 |
– – – In disposable packings of glass for more than 500 ml |
2202.9095 |
– – – In disposable packings of glass for 500 ml or less |
2202.9096 |
– – – In disposable packings of plastic, coloured |
2202.9097 |
– – – In disposable packings of plastic, uncoloured |
2202.9099 |
– – – Other |
2203 |
Beer made from malt: |
|
– Malt ale of an alcoholic strength by volume of more than 0,5 % up to and including 2,25 % vol: |
2203.0011 |
– – In disposable packings of steel |
2203.0012 |
– – In disposable packings of aluminium |
2203.0013 |
– – In disposable packings of glass for more than 500 ml |
2203.0014 |
– – In disposable packings of glass for 500 ml or less |
2203.0015 |
– – In disposable packings of plastic, coloured |
2203.0016 |
– – In disposable packings of plastic, uncoloured |
2203.0019 |
– – Other |
|
– Other: |
2203.0091 |
– – In disposable packings of steel |
2203.0092 |
– – In disposable packings of aluminium |
2203.0093 |
– – In disposable packings of glass for more than 500 ml |
2203.0094 |
– – In disposable packings of glass for 500 ml or less |
2203.0095 |
– – In disposable packings of plastic, coloured |
2203.0096 |
– – In disposable packings of plastic, uncoloured |
2203.0099 |
– – Other |
2205 |
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: |
|
– In containers holding 2 l or less: |
|
– – Of an alcoholic strength by volume of more than 0,5 % up to and including 2,25 % vol: |
2205.1011 |
– – – In disposable packings of steel |
2205.1012 |
– – – In disposable packings of aluminium |
2205.1013 |
– – – In disposable packings of glass for more than 500 ml |
2205.1014 |
– – – In disposable packings of glass for 500 ml or less |
2205.1015 |
– – – In disposable packings of plastic, coloured |
2205.1016 |
– – – In disposable packings of plastic, uncoloured |
2205.1019 |
– – – Other |
|
– – Of an alcoholic strength by volume of more than 2,25 % up to and including 15 % of pure alcohol provided the goods contains solely alcohol formed by fermentation without any kind of distillation: |
2205.1021 |
– – – In disposable packings of steel |
2205.1022 |
– – – In disposable packings of aluminium |
2205.1023 |
– – – In disposable packings of glass for more than 500 ml |
2205.1024 |
– – – In disposable packings of glass for 500 ml or less |
2205.1025 |
– – – In disposable packings of plastic, coloured |
2205.1026 |
– – – In disposable packings of plastic, uncoloured |
2205.1029 |
– – – Other |
|
– – Other: |
2205.1091 |
– – – In disposable packings of steel |
2205.1092 |
– – – In disposable packings of aluminium |
2205.1093 |
– – – In disposable packings of glass for more than 500 ml |
2205.1094 |
– – – In disposable packings of glass for 500 ml or less |
2205.1095 |
– – – In disposable packings of plastic, coloured |
2205.1096 |
– – – In disposable packings of plastic, uncoloured |
2205.1099 |
– – – Other |
|
– Other: |
|
– – Of an alcoholic strength by volume of more than 0,5 % up to and including 2,25 % vol: |
2205.9011 |
– – – In disposable packings of steel |
2205.9012 |
– – – In disposable packings of aluminium |
2205.9013 |
– – – In disposable packings of glass |
2205.9015 |
– – – In disposable packings of plastic, coloured |
2205.9016 |
– – – In disposable packings of plastic, uncoloured |
2205.9019 |
– – – Other |
|
– – Of an alcoholic strength by volume of more than 2,25 % and a maximum of 15 % and contains solely alcohol formed by fermentation without any kind of distillation: |
2205.9021 |
– – – In disposable packings of steel |
2205.9022 |
– – – In disposable packings of aluminium |
2205.9023 |
– – – In disposable packings of glass for more than 500 ml |
2205.9025 |
– – – In disposable packings of plastic, coloured |
2205.9026 |
– – – In disposable packings of plastic, uncoloured |
2205.9029 |
– – – Other |
|
– – Other: |
2205.9091 |
– – – In disposable packings of steel |
2205.9092 |
– – – In disposable packings of aluminium |
2205.9093 |
– – – In disposable packings of glass for more than 500 ml |
2205.9095 |
– – – In disposable packings of plastic, coloured |
2205.9096 |
– – – In disposable packings of plastic, uncoloured |
2205.9099 |
– – – Other |
ex 2207 |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength: |
2207.2000 |
– Ethyl alcohol and other spirits, denatured, of any strength |
ex 2208 |
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages; |
|
– Rum and other spirits obtained by distilling fermented sugar-cane products: |
2208.4011 |
– – In disposable packings of steel |
2208.4012 |
– – In disposable packings of aluminium |
2208.4013 |
– – In disposable packings of glass for more than 500 ml |
2208.4014 |
– – In disposable packings of glass for 500 ml or less |
2208.4015 |
– – In disposable packings of plastic, coloured |
2208.4016 |
– – In disposable packings of plastic, uncoloured |
2208.4019 |
– – Other |
|
– Gin and Geneva: |
|
– – Gin: |
2208.5031 |
– – – In disposable packings of steel |
2208.5032 |
– – – In disposable packings of aluminium |
2208.5033 |
– – – In disposable packings of glass for more than 500 ml |
2208.5034 |
– – – In disposable packings of glass for 500 ml or less |
2208.5035 |
– – – In disposable packings of plastic, coloured |
2208.5036 |
– – – In disposable packings of plastic, uncoloured |
2208.5039 |
– – – Other |
|
– – Geneva: |
2208.5041 |
– – – In disposable packings of steel |
2208.5042 |
– – – In disposable packings of aluminium |
2208.5043 |
– – – In disposable packings of glass for more than 500 ml |
2208.5044 |
– – – In disposable packings of glass for 500 ml or less |
2208.5045 |
– – – In disposable packings of plastic, coloured |
2208.5046 |
– – – In disposable packings of plastic, uncoloured |
2208.5049 |
– – – Other |
|
– Vodka: |
2208.6011 |
– – In disposable packings of steel |
2208.6012 |
– – In disposable packings of aluminium |
2208.6013 |
– – In disposable packings of glass for more than 500 ml |
2208.6014 |
– – In disposable packings of glass for 500 ml or less |
2208.6015 |
– – In disposable packings of plastic, coloured |
2208.6016 |
– – In disposable packings of plastic, uncoloured |
2208.6019 |
– – Other |
|
– Liqueurs and cordials: |
|
– – Of an alcoholic strength by volume of more than 0,5 % up to and including 2,25 % vol: |
2208.7021 |
– – – In disposable packings of steel |
2208.7022 |
– – – In disposable packings of aluminium |
2208.7023 |
– – – In disposable packings of glass for more than 500 ml |
2208.7024 |
– – – In disposable packings of glass for 500 ml or less |
2208.7025 |
– – – In disposable packings of plastic, coloured |
2208.7026 |
– – – In disposable packings of plastic, uncoloured |
2208.7029 |
– – – Other |
|
– – Other: |
2208.7081 |
– – – In disposable packings of steel |
2208.7082 |
– – – In disposable packings of aluminium |
2208.7083 |
– – – In disposable packings of glass for more than 500 ml |
2208.7084 |
– – – In disposable packings of glass for 500 ml or less |
2208.7085 |
– – – In disposable packings of plastic, coloured |
2208.7086 |
– – – In disposable packings of plastic, uncoloured |
2208.7089 |
– – – Other |
|
– Other: |
|
– – Aqua vitae (brennivín): |
2208.9021 |
– – – In disposable packings of steel |
2208.9022 |
– – – In disposable packings of aluminium |
2208.9023 |
– – – In disposable packings of glass for more than 500 ml |
2208.9024 |
– – – In disposable packings of glass for 500 ml or less |
2208.9025 |
– – – In disposable packings of plastic, coloured |
2208.9026 |
– – – In disposable packings of plastic, uncoloured |
2208.9029 |
– – – Other |
|
– – Aquavit: |
2208.9031 |
– – – In disposable packings of steel |
2208.9032 |
– – – In disposable packings of aluminium |
2208.9033 |
– – – In disposable packings of glass for more than 500 ml |
2208.9034 |
– – – In disposable packings of glass for 500 ml or less |
2208.9035 |
– – – In disposable packings of plastic, coloured |
2208.9036 |
– – – In disposable packings of plastic, uncoloured |
2208.9039 |
– – – Other |
2209.0000 |
Vinegar and substitutes for vinegar obtained from acetic acid |
2402 |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: |
|
– Cigars, cheroots and cigarillos, containing tobacco: |
2402.1001 |
– – Brought to the country by travelers, crew members and others for personal use, or is sent to the country without being professional importation |
2402.1009 |
– – Other |
|
– Cigarettes containing tobacco: |
2402.2001 |
– – Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation |
2402.2009 |
– – Other |
|
– Other: |
|
– – Cigars, cheroots and cigarillos of tobacco substitutes: |
2402.9011 |
– – – Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation |
2402.9019 |
– – – Other |
|
– – Other: |
2402.9091 |
– – – Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation |
2402.9099 |
– – – Other |
2403 |
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: |
|
– – Water pipe tobacco specified om Subheading Note 1 to this Chapter: |
2403.1101 |
– – – Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation |
2403.1109 |
– – – Other |
|
– – Other: |
2403.1901 |
– – – Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation |
2403.1909 |
– – – Other |
|
– – ‘Homogenised’ or ‘reconstituted’ tobacco: |
2403.9101 |
– – – Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation |
2403.9109 |
– – – Other |
|
– – Other: |
|
– – – Snuff containing solutio ammoniae: |
2403.9911 |
– – – – Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation |
2403.9919 |
– – – – Other |
|
– – – Other snuff: |
2403.9921 |
– – – – Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation |
2403.9929 |
– – – – Other |
|
– – – Other: |
2403.9992 |
– – – – Imitation tobacco snuff |
2403.9993 |
– – – – Imitation tobacco for oral use |
2403.9994 |
– – – – Other, brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation |
2403.9999 |
– – – – Other |
2. Tariff codes set out in paragraph (1) refer to those applicable in Iceland on 1 July 2001. Tariff codes set out in paragraph (1a) refer to those applicable in Iceland on 1 January 2015. The terms of this Annex will not be affected by any changes that may be made in the tariff nomenclature.
3.
HS code |
Description of products |
|
|
|
|
2105 |
|
Ice cream and other edible ice, whether or not containing cocoa |
2106 |
|
Food preparations not elsewhere specified or included: |
.90 |
– Other: |
|
ex .90 |
– – Preparations consisting mainly of fat and water, containing more than 15 % by weight of butter or other milkfat |
4. The temporary arrangement set out in paragraph 3 shall be taken up for a review by the Contracting Parties before the end of 2007.
ANNEX III TO TABLE I
Norwegian Import Regime
1. |
The following reference rates (NOK/kg) of the agricultural raw materials will be used for the calculation of the duties for the processed agricultural products, except as provided for in paragraph 6:
|
2. |
Tariff codes set out in this Annex refer to those applicable in Norway on 1 January 2004. The terms of this Annex will not be affected by any changes that may be made in the tariff nomenclature. |
3. |
The de minimis quantity below which a duty will not be applied for flour, starch and/or glucose will be 5 %. |
4. |
The de minimis quantity below which a duty will not be applied for the additional raw materials (meat, cheese, eggs and soft fruits (frozen raspberries, frozen blackcurrants and frozen strawberries)) will be 3 %. In calculating the duty, fresh soft fruits will be assimilated to frozen on the basis of a one-to-one conversion. |
5. |
The intervals of the notional quantities and the agreed quantities of agricultural raw materials to be taken into account, as well as the standard recipes used in the calculation of the customs duties, are set out in the Appendix. |
6. |
|
7. |
The customs duties for the products listed in the table below are as specified.
|
8. |
|
9. |
The customs duty for products classified within Norwegian codes 1901.2097 and 1901.2098 (other mixes for the preparation of bakers’ wares of heading 1905 ) and declared as free from gluten for sufferers of coeliac diseases will be 0,37 NOK/kg. |
10. |
The customs duty for products classified within Norwegian code ex 2008.9903 (maize (corn), other than sweet corn (Zea mays var. Saccharata), not for feed purpose) will be calculated subject to the matrix system. The maximum customs duty shall, however, not exceed 12 NOK/kg. |
11. |
The customs duty for products classified within Norwegian code 2106.9060 (emulsified fats and similar products containing more than 15 % by weight of edible milk-fats) will be calculated subject to the matrix system. The maximum customs duty shall, however, not exceed 7 NOK/kg. |
Appendix
Quantities and recipes referred to in paragraph 5
(per 100 kg of goods) |
||||
Quantities to be taken into account within the bands — milk and milk products |
||||
Milk fat (% of weight) |
Milk prot. (% of weight) |
Skimmed-milk powder (kg) |
WMP (kg) |
Butter (kg) |
0–1,5 |
0–2,5 |
0 |
0 |
0 |
2,5–6 |
14 |
0 |
0 |
|
6–18 |
42 |
0 |
0 |
|
18–30 |
75 |
0 |
0 |
|
30–60 |
146 |
0 |
0 |
|
60-> |
208 |
0 |
0 |
|
1,5–3 |
0–2,5 |
0 |
0 |
3 |
2,5–6 |
14 |
0 |
3 |
|
6–18 |
42 |
0 |
3 |
|
18–30 |
75 |
0 |
3 |
|
30–60 |
146 |
0 |
3 |
|
60-> |
208 |
0 |
3 |
|
3–6 |
0–2,5 |
0 |
0 |
6 |
2,5–12 |
12 |
20 |
0 |
|
12-> |
71 |
0 |
6 |
|
6–9 |
0–4 |
0 |
0 |
10 |
4–15 |
10 |
32 |
0 |
|
15-> |
71 |
0 |
10 |
|
9–12 |
0–6 |
0 |
0 |
14 |
6–18 |
9 |
43 |
0 |
|
18-> |
70 |
0 |
14 |
|
12–18 |
0–6 |
0 |
0 |
20 |
6–18 |
0 |
56 |
2 |
|
18-> |
65 |
0 |
20 |
|
18–26 |
0–6 |
0 |
0 |
29 |
6-> |
50 |
0 |
29 |
|
26–40 |
0–6 |
0 |
0 |
45 |
6-> |
38 |
0 |
45 |
|
40–55 |
0 |
0 |
0 |
63 |
55–70 |
0 |
0 |
0 |
81 |
70–85 |
0 |
0 |
0 |
99 |
85-> |
0 |
0 |
0 |
117 |
(per 100 kg of goods) |
||
Quantities to be taken into account within the bands — other than milk products |
||
Banding |
To be applied |
|
|
|
|
Starch/glucose |
||
0–5 |
0 |
|
5–15 |
12,5 |
(3,13 NOS + 9,38 PS) |
15–25 |
22,5 |
(5,63 NOS + 16,88 PS) |
25–50 |
43,75 |
(10,94 NOS + 32,81 PS) |
50–75 |
68,75 |
(17,19 NOS + 51,56 PS) |
75-> |
100 |
(25 NOS + 75 PS) |
Flour/meal of cereals |
||
0–5 |
0 |
|
5–15 |
12,5 |
|
15–25 |
22,5 |
|
25–35 |
32,5 |
|
35–45 |
42,5 |
|
45–55 |
52,5 |
|
55–65 |
62,5 |
|
65–75 |
72,5 |
|
75-> |
115 |
|
Meat |
||
0–3 |
0 |
|
3–6 |
5,25 |
|
6–10 |
7,5 |
|
10–15 |
12,5 |
|
15–20 |
17,5 |
|
20-> |
50 |
|
Cheese |
||
0–3 |
0 |
|
3–5 |
4,5 |
|
5–10 |
8,75 |
|
10–15 |
13,75 |
|
15–20 |
18,75 |
|
20–30 |
27,5 |
|
30–50 |
45 |
|
50-> |
60 |
|
Egg |
||
0–3 |
0 |
|
3–5 |
4,5 |
|
5–10 |
8,75 |
|
10–15 |
13,75 |
|
15–20 |
18,75 |
|
20–30 |
27,5 |
|
30–50 |
45 |
|
50-> |
60 |
|
Berries |
||
0–3 |
0 |
|
3–5 |
4,5 |
|
5–10 |
8,75 |
|
10–15 |
13,75 |
|
15–20 |
18,75 |
|
20–30 |
27,5 |
|
30–50 |
45 |
|
50-> |
60 |
|
Standard recipes used in the calculation of customs duties upon importation into Norway |
||||||||||||||||||
NO Code |
Milk for yogurt |
Strawberries |
Glucose |
Butter |
Skimmed-milk powder |
Whole-milk powder |
Wheat flour |
Potato starch |
Whole egg powder |
Durum flour |
Whole egg paste |
Rye flour |
Bovine meat 14 % |
Pork meat 23 % |
Cheese |
Flour/flakes of potatoes |
Conserved egg yolks |
Milk for beverages |
% |
% |
% |
% |
% |
% |
% |
% |
% |
% |
% |
% |
% |
% |
% |
% |
% |
% |
|
0403 10 20 |
381 |
30 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0403 10 30 |
103 |
8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0403 10 91 |
103 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0403 90 01 |
103 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0403 90 02 |
103 |
8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1704 10 00 |
|
|
18 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1704 90 10 |
|
|
8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1704 90 91 |
|
|
35 |
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1806 20 11 |
|
|
|
|
95 |
|
|
|
|
|
|
|
|
|
|
|
|
|
1806 90 21 |
|
|
|
|
95 |
|
|
|
|
|
|
|
|
|
|
|
|
|
1901 20 10 |
|
|
|
|
|
|
35 |
5 |
3 |
|
|
|
|
|
|
|
|
|
1901 20 91 |
|
|
|
|
|
|
35 |
5 |
3 |
|
|
|
|
|
|
|
|
|
1901 20 92 |
|
|
|
|
2 |
|
35 |
|
|
|
6 |
|
|
|
|
|
|
|
1902 11 00 |
|
|
|
|
|
|
|
|
2 |
108 |
|
|
|
|
|
|
|
|
1902 19 00 |
|
|
|
|
|
|
|
|
|
105 |
|
|
|
|
|
|
|
|
1902 40 00 |
|
|
|
|
|
|
|
|
|
105 |
|
|
|
|
|
|
|
|
1903 00 00 |
|
|
|
|
|
|
|
100 |
|
|
|
|
|
|
|
|
|
|
1905 10 00 |
|
|
|
|
|
|
22 |
|
|
|
|
88 |
|
|
|
|
|
|
►M142 1905 32 00 ◄ |
|
|
|
|
|
3 |
70 |
|
|
|
|
|
|
|
|
|
|
|
1905 40 00 |
|
|
|
|
2 |
|
85 |
|
|
|
|
|
|
|
|
|
|
|
1905 90 10 |
|
|
|
|
|
|
25 |
|
|
|
|
|
5 |
5 |
15 |
|
|
|
1905 90 22 |
|
|
|
|
|
1 |
65 |
|
|
|
|
|
|
|
|
|
|
|
1905 90 32 |
|
|
|
|
|
|
30 |
|
|
|
|
100 |
|
|
|
|
|
|
1905 90 33 |
|
|
|
|
2 |
|
35 |
|
|
|
6 |
|
|
|
|
|
|
|
2004 10 10 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
95 |
|
|
2004 10 20 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
46 |
|
|
2005 20 10 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
95 |
|
|
2005 20 20 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
46 |
|
|
2103 20 21 |
|
|
|
|
|
|
|
8 |
|
|
|
|
|
|
|
|
|
|
2103 20 29 |
|
|
|
|
|
|
|
8 |
|
|
|
|
|
|
|
|
|
|
2103 90 10 |
|
|
|
|
|
|
|
2 |
|
|
|
|
|
|
|
|
7 |
|
ex 2104 10 10 |
|
|
|
|
|
|
|
|
|
|
|
|
15 (1) |
|
|
|
|
|
2105 00 10 |
|
|
|
|
|
35 |
|
|
|
|
|
|
|
|
|
|
|
|
2105 00 20 |
|
6 |
|
|
|
35 |
|
|
|
|
|
|
|
|
|
|
|
|
2202 90 30 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
95 |
3501 10 00 |
|
|
|
|
300 |
|
|
|
|
|
|
|
|
|
|
|
|
|
3501 90 10 |
|
|
|
|
300 |
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
The standard recipe is not applicable to dried meat broth. |
TABLE II
HS heading No |
Description of products |
|
|
|
|
0901 |
|
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion |
0902 |
|
Tea |
1302 |
|
Vegetables 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: |
|
.12 |
– – Of liquorice |
|
.13 |
– – Of hops |
|
.20 |
– Pectic substances, pectinates and pectates: |
|
ex .20 |
– – Containing less than 5% by weight of added sugar |
|
|
– Mucilages and thickeners, whether or not modified, derived from vegetable products: |
|
.31 |
– – Agar-agar |
|
.32 |
– – Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds |
|
.39 |
– – Other |
|
1404 |
|
Vegetable products not elsewhere specified or included |
.20 |
– Cotton linters |
|
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: |
.20 |
– Vegetable fats and oils and their fractions: |
|
ex .20 |
– – Hydrogenated caster oil, so called ‘opal-wax’ |
|
1518 |
|
Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas otherwise chemically modified, excluding those of heading No 1516 ; 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: |
ex .1518 |
– Linoxyn |
|
1520 |
|
Glycerol, crude; glycerol waters and glycerol lyes (1) |
1521 |
|
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured |
1522 |
|
Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes (2) |
1803 |
|
Cocoa paste, whether or not defatted |
1804 |
|
Cocoa butter, fat and oil |
1805 |
|
Cocoa powder, not containing added sugar or other sweetening matter |
2002 |
|
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid: |
.90 |
– Other |
|
2008 |
|
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: |
|
– Other, including mixtures other than those of subheading No 2008 19 : |
|
.91 |
– – Palm hearts (3) |
|
2101 |
|
Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: |
|
– Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: |
|
.11 |
– – Extracts, essences and concentrates |
|
.12 |
– – Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: |
|
ex .12 |
– – – Containing no milk fats, milk proteins, sugar or starch or containing by weight less than 1,5 % milk fat, 2,5 % milk proteins, 5 % sugar or 5 % starch |
|
.20 |
– Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté: |
|
ex .20 |
– – Containing no milk fats, milk proteins, sugar or starch or containing by weight less than 1,5 % milk fat, 2,5 % milk proteins, 5 % sugar or 5 % starch |
|
.30 |
– Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: |
|
ex .30 |
– – Roasted chicory; extracts, essences and concentrates of roasted chicory |
|
2103 |
|
Sauces and preparations thereof; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: |
.10 |
– Soya sauce |
|
.30 |
– Mustard flour and meal and prepared mustard: |
|
ex .30 |
– – Mustard flour and meal; prepared mustard containing less than 5 % by weight of added sugar |
|
.90 |
– Other: |
|
ex .90 |
– – Mango chutney, liquid |
|
2201 |
|
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter not flavoured; ice and snow |
2208 |
|
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages: |
.20 |
– Spirits obtained by distilling grape wine or grape marc |
|
.30 |
– Whiskies |
|
.70 |
– Liqueurs and cordials: |
|
ex .70 |
– – Other than liqueurs containing more than 5 % by weight of added sugar |
|
.90 |
– Other: |
|
ex .90 |
– – Other than aquavit |
|
(1)
For Norway, products for feed purpose classified within this heading are covered by Table I.
(2)
For Norway, degras for feed purpose classified within this heading is covered by Table I.
(3)
For Norway, palm hearts for feed purpose classified within this subheading are covered by Table I. |
PROTOCOL 4
on rules of origin
TABLE OF CONTENTS |
|
TITLE I |
|
GENERAL PROVISIONS |
|
Article 1 |
Definitions |
TITLE II |
|
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ |
|
Article 2 |
General requirements |
Article 3 |
Diagonal cumulation of origin |
Article 4 |
Wholly obtained products |
Article 5 |
Sufficiently worked or processed products |
Article 6 |
Insufficient working or processing |
Article 7 |
Unit of qualification |
Article 8 |
Accessories, spare parts and tools |
Article 9 |
Sets |
Article 10 |
Neutral elements |
TITLE III |
|
TERRITORIAL REQUIREMENTS |
|
Article 11 |
Principle of territoriality |
Article 12 |
Direct transport |
Article 13 |
Exhibitions |
TITLE IV |
|
DRAWBACK OR EXEMPTION |
|
Article 14 |
Prohibition of drawback of, or exemption from, customs duties |
TITLE V |
|
PROOF OF ORIGIN |
|
Article 15 |
General requirements |
Article 16 |
Procedure for the issue of a movement certificate EUR.1 or EUR-MED |
Article 17 |
Movement certificates EUR.1 or EUR-MED issued retrospectively |
Article 18 |
Issue of a duplicate movement certificate EUR.1 or EUR-MED |
Article 19 |
Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of origin issued or made out previously |
Article 20 |
Accounting segregation |
Article 21 |
Conditions for making out an origin declaration or an origin declaration EUR-MED |
Article 22 |
Approved exporter |
Article 23 |
Validity of proof of origin |
Article 24 |
Submission of proof of origin |
Article 25 |
Importation by instalments |
Article 26 |
Exemptions from proof of origin |
Article 27 |
Supplier's declarations |
Article 28 |
Supporting documents |
Article 29 |
Preservation of proof of origin, supplier's declarations and supporting documents |
Article 30 |
Discrepancies and formal errors |
Article 31 |
Amounts expressed in euro |
TITLE VI |
|
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION |
|
Article 32 |
Administrative cooperation |
Article 33 |
Verification of proofs of origin |
Article 34 |
Verification of supplier's declarations |
Article 35 |
Dispute settlement |
Article 36 |
Penalties |
Article 37 |
Free zones |
TITLE VII |
|
CEUTA AND MELILLA |
|
Article 38 |
Application of the Protocol |
Article 39 |
Special conditions |
LIST OF 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 IIIa: |
Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1 |
Annex IIIb: |
Specimens of movement certificate EUR-MED and application for a movement certificate EUR-MED |
Annex IVa: |
Text of the origin declaration |
Annex IVb: |
Text of the origin declaration EUR-MED |
Annex V: |
Specimen of the supplier's declaration |
Annex VI: |
Specimen of the long-term supplier's declaration |
JOINT DECLARATIONS |
|
Joint declaration concerning the acceptance of proofs of origin issued within the framework of the agreements referred to in Article 3 of Protocol 4 for products originating in the European Union, Iceland or Norway |
|
Joint declaration concerning the Principality of Andorra |
|
Joint declaration concerning the Republic of San Marino |
|
Joint declaration concerning the withdrawal of a Contracting Party from the Regional Convention on pan-Euro-Mediterranean preferential rules of origin |
TITLE I
GENERAL PROVISIONS
Article 1
Definitions
For the purposes of this Protocol:
‘manufacture’ means any kind of working or processing including assembly or specific operations;
‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;
‘goods’ means both materials and products,
‘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);
‘ex-works price’ means the price paid for the product ex works to the manufacturer in the EEA 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 which are, or may be, repaid when the product obtained is exported;
‘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 EEA;
‘value of originating materials’ means the value of such materials as defined in (g) applied mutatis mutandis;
‘value added’ shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries referred to in Article 3 with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the EEA;
‘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’;
‘classified’ refers to the classification of a product or material under a particular heading;
‘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;
‘territories’ includes territorial waters.
TITLE II
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
Article 2
General requirements
For the purpose of implementing the Agreement, the following products shall be considered as originating in the EEA:
products wholly obtained in the EEA within the meaning of Article 4;
products obtained in the EEA incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the EEA within the meaning of Article 5.
For this purpose, the territories of the Contracting Parties to which the Agreement applies, shall be considered as a single territory.
Article 3
Diagonal cumulation of origin
The cumulation provided for in this Article may be applied only provided that:
a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) is applicable between the countries involved in the acquisition of the originating status and the country of destination;
materials and products have acquired originating status by the application of rules of origin identical to those given in this Protocol;
and
notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in the other Contracting Parties according to their own procedures.
The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official Journal of the European Union (C series).
The European Union shall provide the other Contracting Parties, through the European Commission, with details of the Agreements, including their dates of entry into force, and their corresponding rules of origin, which are applied with the other countries referred to in paragraphs 1 and 2.
Article 4
Wholly obtained products
The following shall be considered as wholly obtained in the EEA:
mineral products extracted from their soil or from their seabed;
vegetable products harvested there;
live animals born and raised there;
products from live animals raised there;
products obtained by hunting or fishing conducted there;
products of sea fishing and other products taken from the sea outside the territorial waters of the Contracting Parties by their vessels;
products made aboard their factory ships exclusively from products referred to in (f);
used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
waste and scrap resulting from manufacturing operations conducted there;
products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
goods produced there exclusively from the products specified in (a) to (j).
The terms ‘their vessels’ and ‘their factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
which are registered or recorded in a Member State of the European Union or in an EFTA State;
which sail under the flag of a Member State of the European Union or of an EFTA State;
which are owned to an extent of at least 50 % by nationals of a Member State of the European Union or of an EFTA State, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State of the European Union or of an EFTA State and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;
of which the master and officers are nationals of a Member State of the European Union or of an EFTA State;
and
of which at least 75 % of the crew are nationals of a Member State of the European Union or of an EFTA State.
Article 5
Sufficiently worked or processed products
The conditions referred to above indicate, for all products covered by the 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 the list 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.
Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list in Annex II, should not be used in the manufacture of a product may nevertheless be used, provided that:
their total value does not exceed 10 % of the ex-works price of the product;
any of the percentages given in the list for the maximum value of non-originating materials are not exceeded by virtue of this paragraph.
This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
Article 6
Insufficient working or processing
Without prejudice to paragraph 2, 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 5 are satisfied:
preserving operations to ensure that the products remain in good condition during transport and storage;
breaking-up and assembly of packages;
washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
ironing or pressing of textiles;
simple painting and polishing operations;
husking, partial or total bleaching, polishing, and glazing of cereals and rice;
operations to colour sugar or form sugar lumps;
peeling, stoning and shelling, of fruits, nuts and vegetables;
sharpening, simple grinding or simple cutting;
sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
simple mixing of products, whether or not of different kinds;
mixing of sugar with any material;
simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
a combination of two or more operations specified in (a) to (o);
slaughter of animals.
Article 7
Unit of qualification
It follows that:
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;
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.
Article 8
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 9
Sets
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 % of the ex-works price of the set.
Article 10
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:
energy and fuel;
plant and equipment;
machines and tools;
goods which neither enter into the final composition of the product nor are intended to do so.
TITLE III
TERRITORIAL REQUIREMENTS
Article 11
Principle of territoriality
Except as provided for in Article 3, where originating goods exported from the EEA to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
the returning goods are the same as those exported;
and
they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
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 EEA on materials exported from the EEA and subsequently reimported there, provided:
the said materials are wholly obtained in the EEA or have undergone working or processing beyond the operations referred to in Article 6 prior to being exported;
and
it can be demonstrated to the satisfaction of the customs authorities that:
the reimported goods have been obtained by working or processing the exported materials;
and
the total added value acquired outside the EEA by applying the provisions of this Article does not exceed 10 % of the ex-works price of the end product for which originating status is claimed.
Article 12
Direct transport
Originating products may be transported by pipeline across territory other than that of the EEA.
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 single transport document covering the passage from the exporting country through the country of transit; or
a certificate issued by the customs authorities of the country of transit:
giving an exact description of the products;
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
certifying the conditions under which the products remained in the transit country; or
failing these, any substantiating documents.
Article 13
Exhibitions
Originating products, sent for exhibition in a country other than those referred to in Article 3 with which cumulation is applicable and sold after the exhibition for importation in the EEA shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:
an exporter has consigned these products from one of the Contracting Parties to the country in which the exhibition is held and has exhibited them there;
the products have been sold or otherwise disposed of by that exporter to a person in another Contracting Party;
the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition;
and
the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
TITLE IV
DRAWBACK OR EXEMPTION
Article 14
Prohibition of drawback of, or exemption from, customs duties
TITLE V
PROOF OF ORIGIN
Article 15
General requirements
Originating products shall, on importation into one of the Contracting Parties, benefit from the provisions of the Agreement upon submission of one of the following proofs of origin:
a movement certificate EUR.1, a specimen of which appears in Annex IIIa;
a movement certificate EUR-MED, a specimen of which appears in Annex IIIb;
in the cases specified in Article 21(1), a declaration, subsequently referred to as the ‘origin declaration’ or the ‘origin declaration EUR-MED’, 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 texts of the origin declarations appear in Annexes IVa and b.
Article 16
Procedure for the issue of a movement certificate EUR.1 or EUR-MED
Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the customs authorities of a Contracting Party in the following cases:
A movement certificate EUR-MED shall be issued by the customs authorities of a Contracting Party, if the products concerned can be considered as products originating in the EEA or in one of the countries referred to in Article 3 with which cumulation is applicable, fulfil the requirements of this Protocol and:
A movement certificate EUR-MED shall contain one of the following statements in English in box 7:
‘NO CUMULATION APPLIED’
Article 17
Movement certificates EUR.1 or EUR-MED issued retrospectively
Notwithstanding Article 16(9), a movement certificate EUR.1 or EUR-MED may exceptionally be issued after exportation of the products to which it relates if:
it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances;
or
it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 or EUR-MED was issued but was not accepted at importation for technical reasons.
Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed with the following phrase in English:
‘ISSUED RETROSPECTIVELY’
Movement certificates EUR-MED issued retrospectively by application of paragraph 2 shall be endorsed with the following phrase in English:
Article 18
Issue of a duplicate movement certificate EUR.1 or EUR-MED
The duplicate issued in this way shall be endorsed with the following word in English:
‘DUPLICATE’
Article 19
Issue of movement certificates EUR.1 or EUR-MED 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 the Contracting Parties, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 or EUR-MED for the purpose of sending all or some of these products elsewhere within the EEA. The replacement movement certificate(s) EUR.1 or EUR-MED shall be issued by the customs office under whose control the products are placed.
Article 20
Accounting segregation
Article 21
Conditions for making out an origin declaration or an origin declaration EUR-MED
An origin declaration or an origin declaration EUR-MED as referred to in Article 15(1)(c) may be made out:
by an approved exporter within the meaning of Article 22;
or
by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000 .
Without prejudice to paragraph 3, an origin declaration may be made out in the following cases:
An origin declaration EUR-MED may be made out if the products concerned may be considered as products originating in the EEA or in one of the countries referred to in Article 3 with which cumulation is applicable, fulfil the requirements of this Protocol and:
An origin declaration EUR-MED shall contain one of the following statements in English:
‘NO CUMULATION APPLIED’.
Article 22
Approved exporter
Article 23
Validity of proof of origin
Article 24
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. The said authorities may require a translation of a proof of origin and 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 25
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 7308 and 9406 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 26
Exemptions from proof of origin
Article 27
Supplier's declaration
A long-term supplier's declaration may normally be valid for a period of up to one year from the date of making out the declaration. The customs authorities of the country where the declaration is made out lay down the conditions under which longer periods may be used.
The long term supplier's declaration shall be made out by the supplier in the form prescribed in Annex VI and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by this declaration or together with his first consignment.
The supplier shall inform his customer immediately if the long-term supplier's declaration is no longer applicable to the goods supplied.
Article 28
Supporting documents
The documents referred to in Articles 16(3), 21(5) and 27(6) used for the purpose of proving that products covered by a movement certificate EUR.1 or EUR-MED or an origin declaration or origin declaration EUR-MED may be considered as products originating in the EEA or in one of the countries referred to in Article 3 and fulfil the other requirements of this Protocol and that the information given in a supplier's declaration is correct, may consist, inter alia, of the following:
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 book keeping;
documents proving the originating status of materials used, issued or made out in the Contracting Party where these documents are used in accordance with national law;
documents proving the working or processing of materials in the EEA, issued or made out in the Contracting Party where these documents are used in accordance with national law;
movement certificates EUR.1 or EUR-MED or origin declarations or origin declarations EUR-MED proving the originating status of materials used, issued or made out in the Contracting Parties in accordance with this Protocol, or in one of the countries referred to in Article 3, in accordance with rules of origin which are identical to the rules in this Protocol.
supplier's declarations proving the working or processing undergone in the EEA by materials used, made out in the Contracting Parties in accordance with this Protocol;
appropriate evidence concerning working or processing undergone outside the EEA by application of Article 11, proving that the requirements of that Article have been satisfied.
Article 29
Preservation of proof of origin, supplier's declarations and supporting documents
The supplier making out a long-term supplier's declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 27(6). This period shall begin from the date of expiry of validity of the long-term supplier's declaration.
Article 30
Discrepancies and formal errors
Article 31
Amounts expressed in euro
TITLE VI
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 32
Administrative cooperation
Article 33
Verification of proofs of origin
Article 34
Verification of supplier's declarations
They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier's declaration is incorrect.
Article 35
Dispute settlement
Where disputes arise in relation to the verification procedures of Articles 33 and 34 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 EEA Joint Committee.
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 36
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 37
Free zones
TITLE VII
CEUTA AND MELILLA
Article 38
Application of the Protocol
Article 39
Special conditions
Providing they have been transported directly in accordance with Article 12, the following shall be considered as:
products originating in Ceuta and Melilla:
products wholly obtained in Ceuta and Melilla;
products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:
the said products have undergone sufficient working or processing within the meaning of Article 5;
or that
those products originate in the EEA, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6.
products originating in the EEA:
products wholly obtained in the EEA;
products obtained in the EEA, in the manufacture of which products other than those referred to in (a) are used, provided that:
the said products have undergone sufficient working or processing within the meaning of Article 5;
or that
those products originate in Ceuta and Melilla or in the EEA, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6.
▼M298 —————
ANNEX I
Introductory notes to the list in Annex II
See Annex I of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin
Any reference to ‘this Appendix’ in Note 1 and 3.1 of Annex I to Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin should be read as a reference to ‘this Protocol’.
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
See Annex II of Appendix I to the Regional Convention on pan-Euro-Mediterranean rules of preferential origin.
ANNEX IIIa
Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
See Annex IIIa of Appendix I to the Regional Convention on pan-Euro-Mediterranean rules of preferential origin.
ANNEX IIIb
Specimens of movement certificate EUR-MED and application for a movement certificate EUR-MED
See Annex IIIb of Appendix I to the Regional Convention on pan-Euro-Mediterranean rules of preferential origin.
ANNEX IVa
Text of the origin declaration
See Annex IVa of Appendix I to the Regional Convention on pan-Euro-Mediterranean rules of preferential origin.
ANNEX IVb
Text of the origin declaration EUR-MED
See Annex IVb of Appendix I to the Regional Convention on pan-Euro-Mediterranean rules of preferential origin.
ANNEX V
Supplier's declaration
The supplier's 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.
ANNEX VI
Long-term supplier's declaration
The long-term supplier's 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.