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Document 52018PC0546

Proposal for a COUNCIL DECISION on the accession of Samoa to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part

COM/2018/546 final

Brussels, 23.7.2018

COM(2018) 546 final

2018/0291(NLE)

Proposal for a

COUNCIL DECISION

on the accession of Samoa to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part


EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

Reasons for and objectives of the proposal

The attached proposal for a Council Decision constitutes the legal instrument for the approval, on behalf of the European Union (EU), of the accession of Samoa to the Interim Partnership Agreement between the European Union, of the one part, and the Pacific States, of the other part, pursuant to Article 218(6) TFEU.

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

On 30 July 2009 the EU signed the EPA between the European Community, of the one part, and the Pacific States, of the other part. The EPA has been provisionally applied by Papua New Guinea and by Fiji since 20 December 2009 and 28 July 2014, respectively.

Article 80 of the EPA provides for the possibility for other Pacific Islands to accede to the Agreement. Accordingly, on 5 February 2018, Samoa submitted a request to the Council together with a market access offer to accede to the EPA. The Commission assessed the offer and found it to be acceptable. Accordingly, it concluded negotiations on behalf of the Union on 23 April 2018.

The Commission informed EU Member States orally and in writing on the accession process with Samoa via the ACP Working Party of the Council. The European Parliament was also informed via its Committee on International Trade (INTA). The complete text of the market access offer resulting from negotiations with Samoa was circulated to both institutions on 26 April 2018.

The necessary technical modifications to the Agreement to take account of the accession are yet to be agreed by the Parties to the EPA (the EU, Papua New Guinea and Fiji).

Consistency with existing policy provisions in the policy area

This proposal implements the Partnership Agreement between the members of the African, Caribbean and Pacific Group of States, of the one part, and the European Community and its Member States, of the other part (‘ACP-EU Partnership Agreement’, or Cotonou Agreement) 1 .

The accession of Samoa to the EPA between the EU, Fiji and Papua New Guinea 2 , which is an asymmetric and WTO-compatible trade agreement, reinforces the legal framework of the EU trade relations with partner countries and facilitates reciprocal trade. It also incorporates Samoa into the regime of joint rules and institutions established by the EPA.

Samoa graduated from the Least Developed Countries (LDC) category in 2014. As a result, it will lose the EU's Everything-But-Arms (EBA) preferences after a transitional period that is ending on 31 December 2018. As of then, the standard form of the Generalised Scheme of Preferences (GSP) will apply to Samoa's exports to the EU, which is however less generous than the EBA. To maintain full duty-free-quota-free access to the EU market, Samoa would need to have joined the existing EPA between the EU, Fiji and PNG as of 1 January 2019. It is therefore foreseen that the EU and Samoa shall provisionally apply the Agreement subject to notifying each other in writing of the completion of the procedures necessary for this purpose in accordance with Article 76(3) of the Agreement.

Consistency with other Union policies

The Economic Partnership Agreement contains provisions on Sustainable Development (Article 3), whereby the Parties reaffirm that the objective of sustainable development shall be an integral part of the provisions of this Agreement, consistent with the overarching objectives and principles set out in Cotonou Agreement, and especially the general commitment to reduce and eventually eradicate poverty in a way that is consistent with the objectives of sustainable development. The EPA is a development-oriented trade agreement, which offers asymmetric market access to Samoa and allows it to shield sensitive sectors from liberalisation, while providing a large number of safeguards and a clause for infant industry protection. It further contains provisions on the rules of origin that facilitate Samoa's exports into the EU. These provisions contribute to the objective of Policy Coherence for Development and are consistent with Article 208(2) TFEU.

Samoa is included in the EU list of non-cooperative jurisdictions on tax matters since 5 December 2017. On the basis of the Council Conclusions adopted the same day (ECOFIN 1088), the EU institutions are invited to take the EU list of non-cooperative jurisdictions for tax purposes into account in foreign policy, economic relations and development cooperation with the relevant third countries. Following this invitation, the Commission will use the context of the EPA Committee meeting to raise with the Samoan authorities their situation towards the EU list, in particular to advocate for tax reforms in line with the EU listing criteria. The scope of the agreement does not cover tax good governance and under no circumstances the Commission intends to introduce such elements in the scope of the agreement.

2.LEGAL ELEMENTS OF THE PROPOSAL

Legal basis

The legal basis for this Council decision is the Treaty on the Functioning of the European Union, in particular its Article 207, in conjunction with Article 218(6)(a)(v), thereof.

Subsidiarity (for non-exclusive competence)

The common commercial policy, in accordance with Article 3 of the TFEU, is defined as an exclusive Union competence.

Proportionality

This proposal is necessary in order to implement the Union’s international commitments, as set out in the ACP-EU Partnership Agreement.

Choice of the instrument

This proposal is in accordance with Article 218(6) TFEU, which envisages the adoption by the Council of decisions on international agreements. There exists no other legal instrument that could be used in order to achieve the objective expressed in this proposal.

3.RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS

Impact assessment

A Sustainability Impact Assessment (SIA) of the EU-ACP Economic Partnership Agreements was carried out between 2003 and 2007. The terms of reference for this project were published by the European Commission in 2002 under a competitive call for tender. As a result of this call for tender a five-year framework contract was awarded to PwC France in August 2002. A draft version of the SIA’s final report was presented to stakeholders in Europe during the EU Civil Society Dialogue meeting organised by the European Commission on 23 March 2007 in Brussels, Belgium.

Regulatory fitness and simplification

The approval of the accession of Samoa to the EPA is not subject to REFIT procedures; it does not imply any costs for the Union SMEs; and it does not raise any issues from the viewpoint of the digital environment.

Fundamental rights

The proposal does not have consequences for the protection of fundamental rights in the Union.

4.BUDGETARY IMPLICATIONS

Samoa graduated from the Least Developed Countries category in 2014; as such it continues to benefit from the 'Everything But Arms' initiative which offers its exports duty-free quota-free market access into the EU for a transitional period ending on 31 December 2018. There will be no budgetary implications as the accession to the Agreement will continue Samoa's market access into the EU on the same terms.

5.OTHER ELEMENTS

Benefits of the accession for economic operators

The EPA establishes the conditions for EU economic operators to take full advantage of the opportunities between our respective economies. Over the course of its implementation, the EPA will largely relieve EU exporters of industrial products to Samoa from paying customs duties. It satisfies the criteria established in Article XXIV of the GATT 1994 (to eliminate duties and other restrictive regulations of commerce with respect to substantially all trade between the parties) i.e.: 80 % of EU exports are covered in 15 years. Samoa will benefit from maintaining their duty-free quota-free market access into the EU market.

The EPA also establishes a set of disciplines in the areas of sustainable development; technical barriers to trade; and Sanitary and Phytosanitary measures among others. Furthermore, the Parties to the EPA participate in the Trade Committee established under the Agreement. The possibility of the EU to avail itself of the bilateral dispute settlement mechanism foreseen under the Agreement contributes to the objective of securing a transparent, non-discriminatory and predictable environment for EU operators in the Pacific countries.

Implementation plans and monitoring, evaluation and reporting arrangements

Samoa will take part in the Trade Committee, established in accordance with Article 68 of the EPA, which shall deal with all matters necessary for the implementation of the Agreement, including monitoring and review its implementation, providing coordination and consultation on TBT and SPS issues, identifying and reviewing priority sectors and products and the resulting priority areas for cooperation, and making recommendations for modifications to the Agreement. The Trade Committee shall be composed of the representatives of the Parties.

Detailed explanation of the specific provisions of the proposal

Articles 1 and 2 of the proposal contain provisions on the approval, on behalf of the Union, of the accession of Samoa to the EPA and on notification in order to express the consent of the European Union to provisionally apply the Agreement in accordance with Article 76(3) thereof.

Article 3 specifies that the approval of the accession must not be construed as conferring rights or imposing obligations which can be directly invoked before Union or Member State courts or tribunals.

Article 4 establishes the date of the entry into force of the Decision.

2018/0291 (NLE)

Proposal for a

COUNCIL DECISION

on the accession of Samoa to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207, in conjunction with Article 218(6)(a) thereof,

Having regard to the proposal from the European Commission,

Having regard to the consent of the European Parliament,

Whereas:

(1)On 12 June 2002, the Council authorised the Commission to open negotiations for Economic Partnership Agreements with the African, Caribbean and Pacific Group of States 3 .

(2)On 30 July 2009, the European Union (the European Community at the time) signed the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part 4 (the ʻInterim Partnership Agreementʼ), which establishes a framework for an Economic Partnership Agreement. The Interim Partnership Agreement has been provisionally applied by Papua New Guinea and by Fiji since 20 December 2009 and 28 July 2014, respectively.

(3)Article 80 of the Agreement lays down the provisions regarding the accession of other Pacific Islands States.

(4)On 5 February 2018, Samoa submitted an accession request together with a market access offer to the Council.

(5)The Commission has assessed Samoa's offer and found it acceptable. Accordingly, it concluded negotiations with Samoa on 23 April 2018.

(6)Article 76(3) of the Agreement makes it possible for the Union and Samoa to provisionally apply the Agreement by notifying each other in writing of the completion of the procedures necessary for this purpose..

(7)The accession of Samoa should be approved on behalf of the European Union,

HAS ADOPTED THIS DECISION:

Article 1

1.The accession of Samoa to the Interim Partnership Agreement between the European Union, of the one part, and the Pacific States, of the other part (the ʻInterim Partnership Agreementʼ), is hereby approved on behalf of the European Union, subject to Samoa's deposit of the act of accession pursuant to Article 80 thereof.

2.The texts of the market access offer of Samoa are attached to this Decision.

Article 2

1.In order to apply the Interim Partnership Agreement provisionally between the European Union and Samoa, the President of the Council shall give the notification referred to in Article 76(2) of the Interim Partnership Agreement on behalf of the European Union.

2.The Union and Samoa shall provisionally apply the Interim Partnership Agreement ten days after they have notified each other in writing of the completion of the procedures necessary for this purpose, pursuant to paragraph 1.

Article 3

The approval of the accession shall not be construed as conferring rights or imposing obligations which can be directly invoked before European Union or Member State courts or tribunals.

Article 4

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

Article 5

This Decision shall be published in the Official Journal of the European Union.

Done at Brussels,

   For the Council

   The President

(1)    OJ L 287, 4.11.2010, p. 3 Agreement as amended by the Agreement signed in Luxembourg on 25 June 2005 (OJ L 209,11.8.2005, p. 27) and by the Agreement signed in Ouagadougou on 22 June 2010 (OJ L 287, 4.11.2010, p 3).
(2)    Council Decision of 13 July 2009 on the signature and provisional application of the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part (OJ L 272, 16.10.2009, p. 1).
(3)    Council Directives for the negotiations of Economic Partnership Agreements with ACP countries and regions (9930/02 (DG E II) HH/sg).
(4)    Council Decision 2009/729/EC of 13 July 2009 on the signature and provisional application of the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part (OJ L 272, 16.10.2009, p. 1).
Top

Brussels, 23.7.2018

COM(2018) 546 final

ANNEX

to the

Proposal for a Council Decision

on the accession of Samoa to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part


ANNEX

CUSTOMS DUTIES APPLICABLE ON IMPORTS INTO THE INDEPENDENT STATE OF SAMOA

Summary of the Market Access Trade in Goods offer

Basket

Number of NTL

Share of NTL

EU exports to SAMOA, 2014-2016 average, in Euro

Share of exports

A (05 yrs)

183

3,3 %

EUR 121 078,28

3,0 %

B (10 yrs)

3 036

55,4 %

EUR 1 127 573,44

28,1 %

C (15 yrs)

1 257

22,9 %

EUR 1 541 170,02

38,5 %

D (20 yrs)

50

0,9 %

EUR 416 608,67

10,4 %

E (excl)

955

17,4 %

EUR 799 823,94

20,0 %

Total

5 481

100,0 %

4 006 254

100,0 %

Source of data: Submitted by the Samoan competent authorities in the context of the accession request of 5 February 2018

Liberalisation schedule starting from year T (date of start of the provisional application)

Liberalisation category

T

T+1

T+2

T+3

T+4

T+5

T+6

T+7

T+8

T+9

T+10

Cat A (5 yrs)

unbound

unbound

unbound

unbound

unbound

free

free

free

free

free

free

Cat B (10 yrs)

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

free

Cat C (15 yrs)

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

Cat D (20 yrs)

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

Cat E (Exclusion)

excl

excl

excl

excl

excl

excl

excl

excl

excl

excl

excl

Liberalisation category

T+11

T+12

T+13

T+14

T+15

T + 16

T + 17

T + 18

T + 19

T + 20

Cat A (5 yrs)

free

free

free

free

free

free

free

free

free

free

Cat B (10 yrs)

free

free

free

free

free

free

free

free

free

free

Cat C (15 yrs)

unbound

unbound

unbound

unbound

free

free

free

free

free

free

Cat D (20 yrs)

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

unbound

free

Cat E (Exclusion)

excl

excl

excl

excl

excl

excl

excl

excl

excl

excl



CUSTOMS DUTIES APPLICABLE ON IMPORTS INTO THE INDEPENDENT STATE OF SAMOA

HS 8 Code

Indicative description at subheading level

Description at 8-digit level

Base rate

Basket

0101.21.00

Pure-bred breeding horses

8 %

B (10 yrs)

0101.29.00

Live horses (excl. pure-bred for breeding)

20 %

C (15 yrs)

0101.30.00

Live asses

8 %

B (10 yrs)

0101.90.10

Live mules and hinnies

--- Horses

20 %

C (15 yrs)

0101.90.90

Live mules and hinnies

--- Other

8 %

B (10 yrs)

0102.21.00

Pure-bred cattle for breeding

0 %

A (5 yrs)

0102.29.00

Live cattle (excl. pure-bred for breeding)

8 %

B (10 yrs)

0102.31.00

Pure-bred buffalo for breeding

0 %

A (5 yrs)

0102.39.00

Live buffalo (excl. pure-bred for breeding)

8 %

B (10 yrs)

0102.90.00

Live bovine animals (excl. cattle and buffalo)

8 %

B (10 yrs)

0103.10.00

Pure-bred breeding swine

8 %

B (10 yrs)

0103.91.00

Live pure-bred swine, weighing < 50 kg (excl. pure-bred for breeding)

8 %

B (10 yrs)

0103.92.00

Live pure-bred swine, weighing >= 50 kg (excl. pure-bred for breeding)

8 %

B (10 yrs)

0104.10.00

Live sheep

8 %

B (10 yrs)

0104.20.00

Live goats

8 %

B (10 yrs)

0105.11.00

Live fowls of the species Gallus domesticus, weighing <= 185 g (excl. turkeys and guinea fowls)

0 %

A (5 yrs)

0105.12.00

Live domestic turkeys, weighing <= 185 g

0 %

A (5 yrs)

0105.13.00

Live domestic ducks, weighing <= 185 g

0 %

A (5 yrs)

0105.14.00

Live domestic geese, weighing <= 185 g

0 %

A (5 yrs)

0105.15.00

Live domestic guinea fowls, weighing <= 185 g

0 %

A (5 yrs)

0105.94.00

Live fowls of the species Gallus domesticus, weighing > 185 g

0 %

A (5 yrs)

0105.99.00

Live domestic ducks, geese, turkeys and guinea fowls, weighing > 185 g

0 %

A (5 yrs)

0106.11.00

Live primates

8 %

B (10 yrs)

0106.12.00

Live whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)

8 %

B (10 yrs)

0106.13.00

Live camels and other camelids (Camelidae)

8 %

B (10 yrs)

0106.14.00

Live rabbits and hares

8 %

B (10 yrs)

0106.19.00

Live mammals (excl. primates, whales, dolphins and porpoises, manatees and dugongs, seals, sea lions and walruses, camels and other camelids, rabbits and hares, horses, asses, mules, hinnies, bovines, pigs, sheep and goats)

8 %

B (10 yrs)

0106.20.00

Live reptiles (e.g. snakes, turtles, alligators, caymans, iguanas, gavials and lizards)

8 %

B (10 yrs)

0106.31.00

Live birds of prey

8 %

B (10 yrs)

0106.32.00

Live psittaciformes (incl. parrots, parrakeets, macaws and cockatoos)

8 %

B (10 yrs)

0106.33.00

Live ostriches, and emus (Dromaius novaehollandiae)

8 %

B (10 yrs)

0106.39.10

Live birds (excl. birds of prey, psittaciformes, parrots, parrakeets, macaws, cockatoos, ostriches and emus)

--- Of a kind used for human food

8 %

B (10 yrs)

0106.39.90

Live birds (excl. birds of prey, psittaciformes, parrots, parrakeets, macaws, cockatoos, ostriches and emus)

--- Other (including zoo animals, dogs and cats)

20 %

C (15 yrs)

0106.41.00

Live bees

8 %

E (excl)

0106.49.00

Live insects (excl. bees)

8 %

B (10 yrs)

0106.90.00

Live animals (excl. mammals, reptiles, birds, insects, fish, crustaceans, molluscs and other aquatic invertebrates and cultures of micro-organisms, etc.)

8 %

B (10 yrs)

0201.10.00

Carcases or half-carcases of bovine animals, fresh or chilled

8 %

C (15 yrs)

0201.20.00

Fresh or chilled bovine cuts, with bone in (excl. carcases and half-carcases)

8 %

E (excl)

0201.30.00

Fresh or chilled bovine meat, boneless

8 %

C (15 yrs)

0202.10.00

Frozen bovine carcases and half-carcases

8 %

B (10 yrs)

0202.20.00

Frozen bovine cuts, with bone in (excl. carcases and half-carcases)

8 %

D (20 yrs)

0202.30.00

Frozen, boneless meat of bovine animals

8 %

D (20 yrs)

0203.11.00

Fresh or chilled carcases and half-carcases of swine

8 %

B (10 yrs)

0203.12.00

Fresh or chilled hams, shoulders and cuts thereof of swine, with bone in

8 %

E (excl)

0203.19.00

Fresh or chilled meat of swine (excl. carcases and half-carcases, and hams, shoulders and cuts thereof, with bone in)

8 %

B (10 yrs)

0203.21.00

Frozen carcases and half-carcases of swine

8 %

B (10 yrs)

0203.22.00

Frozen hams, shoulders and cuts thereof of swine, with bone in

8 %

B (10 yrs)

0203.29.10

Frozen meat of swine (excl. carcases and half-carcases, and hams, shoulders and cuts thereof, with bone in)

Meat of swine fresh, chilled or frozen - pig trotters

5 %

E (excl)

0203.29.90

Frozen meat of swine (excl. carcases and half-carcases, and hams, shoulders and cuts thereof, with bone in)

Other meat of swine, fresh, chilled or frozen

8 %

B (10 yrs)

0204.10.00

Fresh or chilled lamb carcases and half-carcases

0 %

A (5 yrs)

0204.21.00

Fresh or chilled sheep carcases and half-carcases (excl. lambs)

0 %

A (5 yrs)

0204.22.00

Fresh or chilled cuts of sheep, with bone in (excl. carcases and half-carcases)

0 %

A (5 yrs)

0204.23.00

Fresh or chilled boneless cuts of sheep

0 %

A (5 yrs)

0204.30.00

Frozen lamb carcases and half-carcases

0 %

A (5 yrs)

0204.41.00

Frozen sheep carcases and half-carcases (excl. lambs)

0 %

A (5 yrs)

0204.42.00

Frozen cuts of sheep, with bone in (excl. carcases and half-carcases)

0 %

A (5 yrs)

0204.43.00

Frozen boneless cuts of sheep

0 %

A (5 yrs)

0204.50.00

Fresh, chilled or frozen meat of goats

0 %

A (5 yrs)

0205.00.00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

8 %

B (10 yrs)

0206.10.00

Fresh or chilled edible offal of bovine animals

20 %

C (15 yrs)

0206.21.00

Frozen edible bovine tongues

20 %

C (15 yrs)

0206.22.00

Frozen edible bovine livers

20 %

C (15 yrs)

0206.29.00

Frozen edible bovine offal (excl. tongues and livers)

20 %

C (15 yrs)

0206.30.00

Fresh or chilled edible offal of swine

20 %

C (15 yrs)

0206.41.00

Frozen edible livers of swine

20 %

C (15 yrs)

0206.49.00

Edible offal of swine, frozen (excl. livers)

20 %

C (15 yrs)

0206.80.00

Fresh or chilled edible offal of sheep, goats, horses, asses, mules and hinnies

20 %

C (15 yrs)

0206.90.00

Frozen edible offal of sheep, goats, horses, asses, mules and hinnies

20 %

C (15 yrs)

0207.11.00

Fresh or chilled fowls of the species Gallus domesticus, not cut in pieces

0 %

A (5 yrs)

0207.12.00

Frozen fowls of the species Gallus domesticus, not cut in pieces

0 %

A (5 yrs)

0207.13.10

Fresh or chilled cuts and edible offal of fowls of the species Gallus domesticus

--- Cuts

0 %

A (5 yrs)

0207.13.20

Fresh or chilled cuts and edible offal of fowls of the species Gallus domesticus

--- Offal

20 %

C (15 yrs)

0207.14.10

Frozen cuts and edible offal of fowls of the species Gallus domesticus

--- Cuts

0 %

E (excl)

0207.14.20

Frozen cuts and edible offal of fowls of the species Gallus domesticus

--- Offal

20 %

C (15 yrs)

0207.24.00

Fresh or chilled turkeys of the species domesticus, not cut in pieces

0 %

A (5 yrs)

0207.25.00

Frozen turkeys of the species domesticus, not cut into pieces

0 %

A (5 yrs)

0207.26.10

Fresh or chilled cuts and edible offal of turkeys of the species domesticus

--- Tails

100 %

E (excl)

0207.26.20

Fresh or chilled cuts and edible offal of turkeys of the species domesticus

--- Wings

5 %

B (10 yrs)

0207.26.30

Fresh or chilled cuts and edible offal of turkeys of the species domesticus

--- Other cuts

5 %

B (10 yrs)

0207.26.40

Fresh or chilled cuts and edible offal of turkeys of the species domesticus

--- Offal

20 %

C (15 yrs)

0207.27.10

Frozen cuts and edible offal of turkeys of the species domesticus

--- Tails

100 %

E (excl)

0207.27.20

Frozen cuts and edible offal of turkeys of the species domesticus

--- Wings

5 %

B (10 yrs)

0207.27.30

Frozen cuts and edible offal of turkeys of the species domesticus

--- Others cuts

5 %

B (10 yrs)

0207.27.40

Frozen cuts and edible offal of turkeys of the species domesticus

--- Offal

20 %

C (15 yrs)

0207.41.00

Fresh or chilled domestic ducks, not cut in pieces

0 %

A (5 yrs)

0207.42.00

Frozen domestic ducks, not cut in pieces

0 %

A (5 yrs)

0207.43.00

Fatty livers of domestic ducks, fresh or chilled

20 %

C (15 yrs)

0207.44.00

Fresh or chilled cuts and edible offal of domestic ducks (excl. fatty livers)

20 %

C (15 yrs)

0207.45.00

Frozen cuts and edible offal of domestic ducks

20 %

C (15 yrs)

0207.51.00

Fresh or chilled domestic geese, not cut in pieces

0 %

A (5 yrs)

0207.52.00

Frozen domestic geese, not cut in pieces

0 %

A (5 yrs)

0207.53.00

Fatty livers of domestic geese, fresh or chilled

20 %

C (15 yrs)

0207.54.00

Fresh or chilled cuts and edible offal of domestic geese (excl. fatty livers)

20 %

C (15 yrs)

0207.55.00

Frozen cuts and edible offal of domestic geese

20 %

C (15 yrs)

0207.60.00

Meat and edible offal of domestic guinea fowls, fresh, chilled or frozen

20 %

C (15 yrs)

0208.10.00

Fresh, chilled or frozen meat and edible offal of rabbits or hares

20 %

C (15 yrs)

0208.30.00

Fresh, chilled or frozen meat and edible offal of primates

20 %

C (15 yrs)

0208.40.00

Fresh, chilled or frozen meat and edible offal of whales, dolphins and porpoises (mammals of the order Cetacea), of manatees and dugongs (mammals of the order Sirenia) and of seals, sea lions and walruses (mammals of the suborder Pinnipedia)

20 %

C (15 yrs)

0208.50.00

Fresh, chilled or frozen meat and edible offal of reptiles (e.g. snakes, turtles, crocodiles)

20 %

C (15 yrs)

0208.60.00

Fresh, chilled or frozen meat and edible offal of camels and other camelids (Camelidae)

20 %

C (15 yrs)

0208.90.00

Fresh, chilled or frozen meat and edible offal of pigeons, game, reindeer and other animals (excl. bovine animals, swine, sheep, goats, horses, asses, mules, hinnies, poultry (fowls of the species Gallus domesticus, ducks, geese, turkeys, guinea fowl), rabbits, hares, primates, whales, dolphins and porpoises (mammals of the order Cetacea), manatees and dugongs (mammals of the order Sirenia), seals, sea lions and walruses (mammals of the suborder Pinnipedia) and reptiles)

20 %

C (15 yrs)

0209.10.00

Pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked

20 %

E (excl)

0209.90.00

Poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked

20 %

E (excl)

0210.11.00

Hams, shoulders and cuts thereof of swine, salted, in brine, dried or smoked, with bone in

20 %

E (excl)

0210.12.00

Bellies (streaky) and cuts thereof of swine, salted, in brine, dried or smoked

20 %

E (excl)

0210.19.00

Meat of swine, salted, in brine, dried or smoked (excl. hams, shoulders and cuts thereof, with bone in, and bellies and cuts thereof)

20 %

E (excl)

0210.20.00

Meat of bovine animals, salted, in brine, dried or smoked

20 %

E (excl)

0210.91.00

Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal, of primates

20 %

C (15 yrs)

0210.92.00

Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat or meat offal, of whales, dolphins and porpoises (mammals of the order Cetacea), manatees and dugongs (mammals of the order Sirenia) and seals, sea lions and walruses (mammals of the suborder Pinnipedia)

20 %

C (15 yrs)

0210.93.00

Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal, of reptiles (e.g. snakes, turtles, alligators)

20 %

C (15 yrs)

0210.99.00

Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal (excl. meat of bovine animals and swine and meat and edible offal of primates, whales, dolphins and porpoises (mammals of the order Cetacea), manatees and dugongs (mammals of the order Sirenia), seals, sea lions and walruses (mammals of the suborder Pinnipedia) and reptiles)

20 %

C (15 yrs)

0301.11.00

Live ornamental freshwater fish

20 %

E (excl)

0301.19.00

Live ornamental fish (excl. freshwater)

20 %

E (excl)

0301.91.00

Live trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

20 %

E (excl)

0301.92.00

Live eels (Anguilla spp.)

20 %

E (excl)

0301.93.00

Live carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)

20 %

E (excl)

0301.94.00

Live Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)

20 %

E (excl)

0301.95.00

Live southern bluefin tunas (Thunnus maccoyii)

20 %

E (excl)

0301.99.00

Live fish (excl. ornamental fish, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), eels (Anguilla spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) and southern bluefin tuna (Thunnus maccoyii))

20 %

E (excl)

0302.11.00

Fresh or chilled trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

20 %

E (excl)

0302.13.00

Fresh or chilled Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

20 %

E (excl)

0302.14.00

Fresh or chilled Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

20 %

E (excl)

0302.19.00

Fresh or chilled salmonidae (excl. trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho))

20 %

C (15 yrs)

0302.21.00

Fresh or chilled lesser or Greenland halibut (Reinhardtius hippoglossoides), Atlantic halibut (Hippoglossus hippoglossus) and Pacific halibut (Hippoglossus stenolepis)

20 %

E (excl)

0302.22.00

Fresh or chilled plaice (Pleuronectes platessa)

20 %

E (excl)

0302.23.00

Fresh or chilled sole (Solea spp.)

20 %

E (excl)

0302.24.00

Fresh or chilled turbot (Psetta maxima)

20 %

E (excl)

0302.29.00

Fresh or chilled flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Catharidae) (excl. halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus and Hippoglossus stenolepis), plaice (Pleuronectes platessa), sole (Solea spp.) and turbot (Psetta maxima))

20 %

E (excl)

0302.31.00

Fresh or chilled albacore or longfinned tunas (Thunnus alalunga)

20 %

E (excl)

0302.32.00

Fresh or chilled yellowfin tunas (Thunnus albacares)

20 %

E (excl)

0302.33.00

Fresh or chilled skipjack or stripe-bellied bonito

20 %

E (excl)

0302.34.00

Fresh or chilled bigeye tunas (Thunnus obesus)

20 %

E (excl)

0302.35.00

Fresh or chilled Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)

20 %

E (excl)

0302.36.00

Fresh or chilled Southern bluefin tunas (Thunnus maccoyii)

20 %

E (excl)

0302.39.00

Fresh or chilled tunas of the genus Thunnus (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii)

20 %

C (15 yrs)

0302.41.00

Fresh or chilled herring (Clupea harengus, Clupea pallasii)

20 %

E (excl)

0302.42.00

Fresh or chilled anchovies (Engraulis spp.)

20 %

E (excl)

0302.43.00

Fresh or chilled sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

20 %

E (excl)

0302.44.00

Fresh or chilled mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

20 %

E (excl)

0302.45.00

Fresh or chilled jack and horse mackerel (Trachurus spp.)

20 %

E (excl)

0302.46.00

Fresh or chilled cobia (Rachycentron canadum)

20 %

E (excl)

0302.47.00

Fresh or chilled swordfish (Xiphias gladius)

20 %

E (excl)

0302.51.00

Fresh or chilled cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

20 %

E (excl)

0302.52.00

Fresh or chilled haddock (Melanogrammus aeglefinus)

20 %

E (excl)

0302.53.00

Fresh or chilled coalfish (Pollachius virens)

20 %

E (excl)

0302.54.00

Fresh or chilled hake (Merluccius spp., Urophycis spp.)

20 %

E (excl)

0302.55.00

Fresh or chilled Alaska pollack (Theragra chalcogramma)

20 %

E (excl)

0302.56.00

Fresh or chilled blue whiting (Micromesistius poutassou, Micromesistius australis)

20 %

E (excl)

0302.59.10

Fresh or chilled fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack and blue whitings)

--- Reef fish

20 %

C (15 yrs)

0302.59.90

Fresh or chilled fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack and blue whitings)

--- Other

20 %

C (15 yrs)

0302.71.00

Fresh or chilled tilapia (Oreochromis spp.)

20 %

E (excl)

0302.72.00

Fresh or chilled catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

20 %

E (excl)

0302.73.00

Fresh or chilled carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)

20 %

E (excl)

0302.74.00

Fresh or chilled eels (Anguilla spp.)

20 %

E (excl)

0302.79.00

Fresh or chilled, Nile perch (Lates niloticus) and snakeheads (Channa spp.)

20 %

C (15 yrs)

0302.81.00

Fresh or chilled dogfish and other sharks

20 %

E (excl)

0302.82.00

Fresh or chilled, rays and skates (Rajidae)

20 %

E (excl)

0302.83.00

Fresh or chilled toothfish (Dissostichus spp.)

20 %

E (excl)

0302.84.00

Fresh or chilled sea bass (Dicentrarchus spp.)

20 %

E (excl)

0302.85.00

Fresh or chilled sea bream (Sparidae)

20 %

E (excl)

0302.89.00

Fresh or chilled fish, n.e.s.

20 %

E (excl)

0302.90.00

Fresh or chilled fish livers and roes

20 %

E (excl)

0303.11.00

Frozen sockeye salmon (red salmon) (Oncorhynchus nerka)

20 %

C (15 yrs)

0303.12.00

Frozen Pacific salmon (excl. sockeye salmon (red salmon))

20 %

E (excl)

0303.13.00

Frozen, Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

20 %

E (excl)

0303.14.00

Frozen trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

20 %

E (excl)

0303.19.00

Frozen salmonidae (excl. trout and Pacific, Atlantic and Danube salmon)

20 %

E (excl)

0303.23.00

Frozen tilapia (Oreochromis spp.)

20 %

E (excl)

0303.24.00

Frozen catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

20 %

E (excl)

0303.25.00

Frozen carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)

20 %

E (excl)

0303.26.00

Frozen eels (Anguilla spp.)

20 %

E (excl)

0303.29.00

Frozen, Nile perch (Lates niloticus) and snakeheads (Channa spp.)

20 %

C (15 yrs)

0303.31.00

Frozen lesser or Greenland halibut (Reinhardtius hippoglossoides), Atlantic halibut (Hippoglossus hippoglossus) and Pacific halibut (Hippoglossus stenolepis)

20 %

E (excl)

0303.32.00

Frozen plaice (Pleuronectes platessa)

20 %

E (excl)

0303.33.00

Frozen sole (Solea spp.)

20 %

C (15 yrs)

0303.34.00

Frozen turbot (Psetta maxima)

20 %

E (excl)

0303.39.00

Frozen flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) (excl. halibut, plaice, sole and turbot)

20 %

E (excl)

0303.41.00

Frozen albacore or longfinned tunas (Thunnus alalunga)

20 %

E (excl)

0303.42.00

Frozen yellowfin tunas (Thunnus albacares)

20 %

E (excl)

0303.43.00

Frozen skipjack or stripe-bellied bonito (Euthynnus/Katsuwonus pelamis)

20 %

E (excl)

0303.44.00

Frozen bigeye tunas (Thunnus obesus)

20 %

E (excl)

0303.45.00

Frozen Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)

20 %

E (excl)

0303.46.00

Frozen Southern bluefin tunas (Thunnus maccoyii)

20 %

E (excl)

0303.49.00

Frozen tunas of the genus Thunnus (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii)

20 %

E (excl)

0303.51.00

Frozen herrings (Clupea harengus, Clupea pallasii)

20 %

E (excl)

0303.53.00

Frozen sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

20 %

E (excl)

0303.54.00

Frozen mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

20 %

E (excl)

0303.55.00

Frozen jack and horse mackerel (Trachurus spp.)

20 %

E (excl)

0303.56.00

Frozen cobia (Rachycentron canadum)

20 %

E (excl)

0303.57.00

Frozen swordfish (Xiphias gladius)

20 %

E (excl)

0303.63.00

Frozen cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

20 %

E (excl)

0303.64.00

Frozen haddock (Melanogrammus aeglefinus)

20 %

E (excl)

0303.65.00

Frozen coalfish (Pollachius virens)

20 %

E (excl)

0303.66.00

Frozen hake (Merluccius spp., Urophycis spp.)

20 %

E (excl)

0303.67.00

Frozen Alaska pollack (Theragra chalcogramma)

20 %

E (excl)

0303.68.00

Frozen blue whiting (Micromesistius poutassou, Micromesistius australis)

20 %

E (excl)

0303.69.00

Frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack and blue whiting)

20 %

E (excl)

0303.81.00

Frozen dogfish and other sharks

20 %

E (excl)

0303.82.00

Frozen rays and skates (Rajidae)

20 %

E (excl)

0303.83.00

Frozen toothfish (Dissostichus spp.)

20 %

E (excl)

0303.84.00

Frozen sea bass (Dicentrarchus spp.)

20 %

E (excl)

0303.89.00

Frozen fish, n.e.s.

20 %

E (excl)

0303.90.00

Frozen fish livers and roes

20 %

E (excl)

0304.31.00

Fresh or chilled fillets of tilapia (Oreochromis spp.)

20 %

E (excl)

0304.32.00

Fresh or chilled fillets of catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

20 %

E (excl)

0304.33.00

Fresh or chilled fillets of Nile perch (Lates niloticus)

20 %

E (excl)

0304.39.00

Fresh or chilled fillets of carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.) and snakeheads (Channa spp.)

20 %

E (excl)

0304.41.00

Fresh or chilled fillets of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

20 %

E (excl)

0304.42.00

Fresh or chilled fillets of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

20 %

E (excl)

0304.43.00

Fresh or chilled fillets of flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

20 %

E (excl)

0304.44.00

Fresh or chilled fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

20 %

E (excl)

0304.45.00

Fresh or chilled fillets of swordfish (Xiphias gladius)

20 %

E (excl)

0304.46.00

Fresh or chilled fillets of toothfish (Dissostichus spp.)

20 %

E (excl)

0304.49.00

Fresh or chilled fillets of fish, n.e.s.

20 %

E (excl)

0304.51.00

Fresh or chilled meat, whether or not minced, of tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) (excl. fillets)

20 %

E (excl)

0304.52.00

Fresh or chilled meat, whether or not minced, of salmonidae (excl. fillets)

20 %

E (excl)

0304.53.00

Fresh or chilled meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. fillets)

20 %

E (excl)

0304.54.00

Fresh or chilled meat, whether or not minced, of swordfish (Xiphias gladius) (excl. fillets)

20 %

E (excl)

0304.55.00

Fresh or chilled meat, whether or not minced, of toothfish (Dissostichus spp.) (excl. fillets)

20 %

E (excl)

0304.59.00

Fresh or chilled fish meat, whether or not minced (excl. all fillets, tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, toothfish and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae)

20 %

E (excl)

0304.61.00

Frozen fillets of tilapia (Oreochromis spp.)

20 %

E (excl)

0304.62.00

Frozen fillets of catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

20 %

E (excl)

0304.63.00

Frozen fillets of Nile perch (Lates niloticus)

20 %

E (excl)

0304.69.00

Frozen fillets of carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.) and snakeheads (Channa spp.)

20 %

E (excl)

0304.71.00

Frozen fillets of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

20 %

E (excl)

0304.72.00

Frozen fillets of haddock (Melanogrammus aeglefinus)

20 %

E (excl)

0304.73.00

Frozen fillets of coalfish (Pollachius virens)

20 %

E (excl)

0304.74.00

Frozen fillets of hake (Merluccius spp., Urophycis spp.)

20 %

E (excl)

0304.75.00

Frozen fillets of Alaska pollack (Theragra chalcogramma)

20 %

E (excl)

0304.79.00

Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake and Alaska pollack)

20 %

E (excl)

0304.81.00

Frozen fillets of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

20 %

E (excl)

0304.82.00

Frozen fillets of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

20 %

E (excl)

0304.83.00

Frozen fillets of flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

20 %

E (excl)

0304.84.00

Frozen fillets of swordfish (Xiphias gladius)

20 %

E (excl)

0304.85.00

Frozen fillets of toothfish (Dissostichus spp.)

20 %

E (excl)

0304.86.00

Frozen fillets of herring (Clupea harengus, Clupea pallasii)

20 %

E (excl)

0304.87.00

Frozen fillets of tuna of the genus Thunnus, skipjack or stripe-bellied bonito (Euthynnus/Katsuwonus pelamis)

20 %

E (excl)

0304.89.00

Frozen fish fillets, n.e.s.

20 %

E (excl)

0304.91.00

Frozen meat, whether or not minced, of swordfish (Xiphias gladius) (excl. fillets)

20 %

E (excl)

0304.92.00

Frozen meat, whether or not minced, of toothfish (Dissostichus spp.) (excl. fillets)

20 %

E (excl)

0304.93.00

Frozen meat, whether or not minced, of tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) (excl. fillets)

20 %

E (excl)

0304.94.00

Frozen meat, whether or not minced, of Alaska pollack (Theragra chalcogramma) (excl. fillets)

20 %

E (excl)

0304.95.00

Frozen meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. fillets and Alaska pollack (Theragra chalcogramma))

20 %

E (excl)

0304.99.00

Frozen fish meat n.e.s. (excl. fillets)

20 %

E (excl)

0305.10.00

Flours, meals and pellets of fish, fit for human consumption

20 %

C (15 yrs)

0305.20.00

Fish livers and roes, dried, smoked, salted or in brine

20 %

C (15 yrs)

0305.31.00

Fillets, dried, salted or in brine, but not smoked, of tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

20 %

C (15 yrs)

0305.32.00

Fillets, dried, salted or in brine, but not smoked, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

20 %

C (15 yrs)

0305.39.00

Fish fillets, dried, salted or in brine, but not smoked (excl. tilapia, catfish, carp, eels, Nile perch, snakeheads and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae)

20 %

C (15 yrs)

0305.41.00

Smoked Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), incl. fillets (excl. offal)

20 %

C (15 yrs)

0305.42.00

Smoked herring (Clupea harengus, Clupea pallasii), incl. fillets (excl. offal)

20 %

C (15 yrs)

0305.43.00

Smoked trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), incl. fillets (excl. offal)

20 %

C (15 yrs)

0305.44.00

Smoked tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), incl. fillets (excl. offal)

20 %

C (15 yrs)

0305.49.00

Smoked fish, incl. fillets (excl. offal, Pacific salmon, Atlantic salmon, Danube salmon, herring, trout, tilapia, catfish, carp, eels, Nile perch and snakeheads)

20 %

C (15 yrs)

0305.51.00

Dried cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), even salted, not smoked (excl. fillets and offal)

20 %

C (15 yrs)

0305.59.00

Dried fish, even salted but not smoked (excl. fillets, offal and cod)

20 %

C (15 yrs)

0305.61.00

Herring (Clupea harengus, Clupea pallasii), only salted or in brine (excl. fillets and offal)

20 %

C (15 yrs)

0305.62.00

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), salted or in brine only (excl. fillets and offal)

20 %

C (15 yrs)

0305.63.00

Anchovies (Engraulis spp.), salted or in brine only (excl. fillets and offal)

20 %

C (15 yrs)

0305.64.00

Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), salted or in brine only (excl. fillets and offal)

20 %

C (15 yrs)

0305.69.00

Fish, salted or in brine only (excl. fillets, offal, herring, cod, anchovies, tilapia, catfish, carp, eels, Nile perch and snakeheads)

20 %

C (15 yrs)

0305.71.00

Shark fins, smoked, dried, salted or in brine

20 %

C (15 yrs)

0305.72.00

Fish heads, tails and maws, smoked, dried, salted or in brine

20 %

C (15 yrs)

0305.79.00

Fish fins and other edible fish offal, smoked, dried, salted or in brine (excl. heads, tails, maws and shark fins)

20 %

C (15 yrs)

0306.11.00

Frozen rock lobster and other sea crawfish (Palinurus spp., Panulirus spp. and Jasus spp.), even smoked, whether in shell or not, incl. rock lobster and other sea crawfish in shell, cooked by steaming or by boiling in water

20 %

C (15 yrs)

0306.12.00

Frozen lobsters (Homarus spp.), even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water

20 %

C (15 yrs)

0306.14.00

Frozen crabs, even smoked, whether in shell or not, incl. crabs in shell, cooked by steaming or by boiling in water

20 %

C (15 yrs)

0306.15.00

Frozen Norway lobsters (Nephrops norvegicus), even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water

20 %

C (15 yrs)

0306.16.00

Frozen cold-water shrimps and prawns (Pandalus spp., Crangon crangon), even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water

20 %

C (15 yrs)

0306.17.00

Frozen shrimps and prawns, even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. cold-water shrimps and prawns)

20 %

C (15 yrs)

0306.19.00

Frozen crustaceans, even smoked, fit for human consumption, whether in shell or not, incl. crustaceans in shell, cooked beforehand by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); frozen flours, meals, and pellets of crustaceans, even smoked, fit for human consumption

20 %

C (15 yrs)

0306.21.10

Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp. and Jasus spp.), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. in shell, cooked by steaming or by boiling in water

--- Salted or in brine rock lobster and other sea crawfish not frozen

20 %

E (excl)

0306.21.90

Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp. and Jasus spp.), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. in shell, cooked by steaming or by boiling in water

--- Other rock lobster and sea crawfish not salted, frozen or in brine

20 %

E (excl)

0306.22.10

Lobsters (Homarus spp.), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water

--- Salted or in brine lobsters (Homarus spp)

20 %

E (excl)

0306.22.90

Lobsters (Homarus spp.), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water

--- Other lobsters (Homarus spp) not salted or in brine

20 %

E (excl)

0306.24.10

Crabs, even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crabs in shell, cooked by steaming or by boiling in water

--- Crabs,salted or in brine

20 %

E (excl)

0306.24.90

Crabs, even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crabs in shell, cooked by steaming or by boiling in water

--- Other crabs not salted or in brine

20 %

E (excl)

0306.25.00

Norway lobsters (Nephrops norvegicus), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water

20 %

E (excl)

0306.26.10

Cold-water shrimps and prawns (Pandalus spp., Crangon crangon), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water

--- salted, frozen or in brine shrimps and prawns

20 %

E (excl)

0306.26.90

Cold-water shrimps and prawns (Pandalus spp., Crangon crangon), even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water

--- not salted, frozen or in brine shrimps and prawns

20 %

E (excl)

0306.27.10

Shrimps and prawns, even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. cold-water shrimps and prawns)

--- salted, frozen or in brine shrimps and prawns

20 %

C (15 yrs)

0306.27.90

Shrimps and prawns, even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. cold-water shrimps and prawns)

--- not salted, frozen or in brine shrimps and prawns

20 %

E (excl)

0306.29.10

Crustaceans, even smoked, fit for human consumption, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crustaceans in shell, cooked by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); flours, meals and pellets of crustaceans, even smoked, fit for human consumption

--- Other, including flours, meals and pellets of crustaceans salted or in brine

20 %

C (15 yrs)

0306.29.90

Crustaceans, even smoked, fit for human consumption, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crustaceans in shell, cooked by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); flours, meals and pellets of crustaceans, even smoked, fit for human consumption

--- Other, including flours, meals and pellets of crustaceans not salted or in brine

20 %

C (15 yrs)

0307.11.00

Oysters, even in shell, live, fresh or chilled

20 %

C (15 yrs)

0307.19.00

Oysters, smoked, frozen, dried, salted or in brine

20 %

C (15 yrs)

0307.21.00

Live, fresh or chilled, scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, even in shell

20 %

C (15 yrs)

0307.29.00

Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, smoked, frozen, dried, salted or in brine, even in shell

20 %

C (15 yrs)

0307.31.00

Live, fresh or chilled, not smoked, mussels (Mytilus spp., Perna spp.), with or without shell

20 %

C (15 yrs)

0307.39.00

Mussels (Mytilus spp., Perna spp.), smoked, frozen, dried, salted or in brine, with or without shell

20 %

C (15 yrs)

0307.41.00

Live, fresh or chilled, not smoked, cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), with or without shell

20 %

C (15 yrs)

0307.49.00

Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), smoked, frozen, dried, salted or in brine, with or without shell

20 %

C (15 yrs)

0307.51.00

Octopus (Octopus spp.), live, fresh or chilled

20 %

C (15 yrs)

0307.59.00

Octopus (Octopus spp.), smoked, frozen, dried, salted or in brine

20 %

C (15 yrs)

0307.60.00

Snails, live, fresh, chilled, frozen, salted, dried or in brine, even smoked, with or without shell (excl. sea snails)

20 %

C (15 yrs)

0307.71.00

Live, fresh or chilled, even in shell, clams, cockles and ark shells of the families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae

20 %

C (15 yrs)

0307.79.00

Smoked, frozen, dried, salted or in brine, even in shell, clams, cockles and ark shells of the families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae

20 %

C (15 yrs)

0307.81.00

Live, fresh or chilled, even in shell, abalone (Haliotis spp.)

20 %

C (15 yrs)

0307.89.00

Smoked, frozen, dried, salted or in brine, abalone (Haliotis spp.), even in shell

20 %

C (15 yrs)

0307.91.00

Live, fresh or chilled molluscs, fit for human consumption, even in shell (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels (Mytilus spp., Perna spp.), cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.), squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), octopus (Octopus spp.), snails other than sea snails, clams, cockles and ark shells and abalone); fresh or chilled flours, meals and pellets of molluscs, fit for human consumption

20 %

C (15 yrs)

0307.99.00

Molluscs, fit for human consumption, even in shell, smoked, frozen, dried, salted or in brine (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels (Mytilus spp., Perna spp.), cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.), squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), octopus (Octopus spp.), snails other than sea snails, clams, cockles and ark shells and abalone); frozen, dried, salted or in brine, flours, meals and pellets of molluscs, fit for human consumption

20 %

C (15 yrs)

0308.11.00

Live, fresh or chilled, sea cucumbers (Stichopus japonicus, Holothurioidea)

20 %

C (15 yrs)

0308.19.00

Smoked, frozen, dried, salted or in brine, sea cucumbers (Stichopus japonicus, Holothurioidea)

20 %

C (15 yrs)

0308.21.00

Live, fresh or chilled, sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus)

20 %

C (15 yrs)

0308.29.00

Smoked, frozen, dried, salted or in brine, sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus)

20 %

C (15 yrs)

0308.30.00

Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, jellyfish (Rhopilema spp.)

20 %

C (15 yrs)

0308.90.00

Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, aquatic invertebrates (excl. crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish); all flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption

20 %

C (15 yrs)

0401.10.10

Milk and cream of a fat content by weight of <= 1 %, not concentrated nor containing added sugar or other sweetening matter

Milk of a fat content, by weight < 1 %

0 %

A (5 yrs)

0401.10.90

Milk and cream of a fat content by weight of <= 1 %, not concentrated nor containing added sugar or other sweetening matter

Cream of a fat content, by weight < 1 %

5 %

B (10 yrs)

0401.20.10

Milk and cream of a fat content by weight of > 1 % but <= 6 %, not concentrated nor containing added sugar or other sweetening matter

Milk of a fat content, by weight > 1 % < 6 %

0 %

A (5 yrs)

0401.20.90

Milk and cream of a fat content by weight of > 1 % but <= 6 %, not concentrated nor containing added sugar or other sweetening matter

Cream of a fat content, by weight > 1 % < 6 %

5 %

B (10 yrs)

0401.40.10

Milk and cream of a fat content by weight of > 6 % but <= 10 %, not concentrated nor containing added sugar or other sweetening matter

--- Milk

0 %

A (5 yrs)

0401.40.90

Milk and cream of a fat content by weight of > 6 % but <= 10 %, not concentrated nor containing added sugar or other sweetening matter

--- Other

5 %

B (10 yrs)

0401.50.10

Milk and cream of a fat content by weight of > 10 %, not concentrated nor containing added sugar or other sweetening matter

--- Milk

0 %

A (5 yrs)

0401.50.90

Milk and cream of a fat content by weight of > 10 %, not concentrated nor containing added sugar or other sweetening matter

--- Other

5 %

B (10 yrs)

0402.10.10

Milk and cream in solid forms, of a fat content by weight of <= 1,5 %

Milk in powder, granules or other solid forms, of fat content by weight < 1,5 %

0 %

A (5 yrs)

0402.10.20

Milk and cream in solid forms, of a fat content by weight of <= 1,5 %

Cream in powder granules or other solid forms, of a fat content, by weight < 1,5 %

5 %

B (10 yrs)

0402.21.10

Milk and cream in solid forms, of a fat content by weight of > 1,5 %, unsweetened

Cream not containing added sugar or other sweetening matter.

5 %

B (10 yrs)

0402.21.20

Milk and cream in solid forms, of a fat content by weight of > 1,5 %, unsweetened

Milk for infant use not containing added sugar or other sweetening matter.

0 %

A (5 yrs)

0402.21.30

Milk and cream in solid forms, of a fat content by weight of > 1,5 %, unsweetened

Other milk not containing added sugar or other sweetening matter.

0 %

A (5 yrs)

0402.29.10

Milk and cream in solid forms, of a fat content by weight of > 1,5 %, sweetened

Cream in powder, granules or other solid forms of a fat content => 1,5 %

5 %

B (10 yrs)

0402.29.20

Milk and cream in solid forms, of a fat content by weight of > 1,5 %, sweetened

Milk for infant use in powder, granules or other solid form => 1,5 %

0 %

A (5 yrs)

0402.29.30

Milk and cream in solid forms, of a fat content by weight of > 1,5 %, sweetened

Other milk in powder, granules or other solid forms => 1,5 %

0 %

A (5 yrs)

0402.91.10

Milk and cream, concentrated but unsweetened (excl. in solid forms)

Evaporated or condensed milk not containing added sugar or other sweetening matter

0 %

A (5 yrs)

0402.91.90

Milk and cream, concentrated but unsweetened (excl. in solid forms)

Other milk and cream excluding evaporated or condensed milk not containing added sugar o

0 %

A (5 yrs)

0402.99.10

Milk and cream, concentrated and sweetened (excl. in solid forms)

Evaporated or condensed milk, n.e.s.

0 %

A (5 yrs)

0402.99.90

Milk and cream, concentrated and sweetened (excl. in solid forms)

Other milk and cream other than evaporated or condensed milk, n.e.s.

0 %

A (5 yrs)

0403.10.00

Yogurt, whether or not flavoured or containing added sugar or other sweetening matter, fruits, nuts or cocoa

5 %

B (10 yrs)

0403.90.00

Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or flavoured or containing added sugar or other sweetening matter, fruits, nuts or cocoa (excl. yogurt)

5 %

B (10 yrs)

0404.10.10

Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter

Whey & modified whey, containing added sugar or other sweetening matter

5 %

B (10 yrs)

0404.10.90

Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter

Other whey and modified whey not containing added sugar or other sweetening matter

5 %

B (10 yrs)

0404.90.10

Products consisting of natural milk constituents, whether or not sweetened, n.e.s.

Products consisting of natural milk constituents containing added sugar or other sweeten

5 %

B (10 yrs)

0404.90.90

Products consisting of natural milk constituents, whether or not sweetened, n.e.s.

Other products consisting of natural milk constituents not containing added sugar or see

5 %

B (10 yrs)

0405.10.00

Butter (excl. dehydrated butter and ghee)

8 %

D (20 yrs)

0405.20.00

Dairy spreads of a fat content, by weight, of >= 39 % but < 80 %

8 %

C (15 yrs)

0405.90.00

Fats and oils derived from milk, and dehydrated butter and ghee (excl. natural butter, recombined butter and whey butter)

8 %

C (15 yrs)

0406.10.00

Fresh cheese (unripened or uncured cheese), incl. whey cheese, and curd

8 %

B (10 yrs)

0406.20.00

Grated or powdered cheese, of all kinds

8 %

C (15 yrs)

0406.30.00

Processed cheese, not grated or powdered

8 %

D (20 yrs)

0406.40.00

Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti

8 %

B (10 yrs)

0406.90.00

Cheese (excl. fresh cheese, incl. whey cheese, curd, processed cheese, blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti, and grated or powdered cheese)

8 %

B (10 yrs)

0407.11.00

Fertilised eggs for incubation, of domestic fowls

20 %

E (excl)

0407.19.00

Fertilised birds' eggs for incubation (excl. of domestic fowls)

20 %

E (excl)

0407.21.00

Fresh eggs of domestic fowls, in shell (excl. fertilised for incubation)

20 %

E (excl)

0407.29.10

Fresh birds' eggs, in shell (excl. of domestic fowls, and fertilised for incubation)

--- Other not fertilized

20 %

E (excl)

0407.29.90

Fresh birds' eggs, in shell (excl. of domestic fowls, and fertilised for incubation)

--- Fertilized

20 %

E (excl)

0407.90.00

Birds' eggs, in shell, preserved or cooked

20 %

E (excl)

0408.11.00

Dried egg yolks, whether or not sweetened

8 %

E (excl)

0408.19.00

Egg yolks, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not sweetened (excl. dried)

8 %

E (excl)

0408.91.00

Dried birds' eggs, not in shell, whether or not sweetened (excl. egg yolks)

8 %

E (excl)

0408.99.00

Birds' eggs, not in shell, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not sweetened (excl. dried)

8 %

B (10 yrs)

0409.00.00

Natural honey

20 %

E (excl)

0410.00.00

Turtles' eggs, birds' nests and other edible products of animal origin, n.e.s.

20 %

C (15 yrs)

0501.00.00

Human hair, unworked, whether or not washed or scoured; waste of human hair

8 %

B (10 yrs)

0502.10.00

Pigs', hogs' or boars' bristles and waste of such bristles

8 %

B (10 yrs)

0502.90.00

Badger and other brush making hair and waste thereof

8 %

B (10 yrs)

0504.00.00

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

8 %

D (20 yrs)

0505.10.00

Feathers used for stuffing and down, not further worked than cleaned, disinfected or treated for preservation

8 %

B (10 yrs)

0505.90.00

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers, whether or not with trimmed edges, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers (excl. feathers used for stuffing and down)

8 %

D (20 yrs)

0506.10.00

Ossein and bones treated with acid

8 %

D (20 yrs)

0506.90.00

Bones and horn-cores and their powder and waste, unworked, defatted, degelatinised or simply prepared (excl. ossein and bones treated with acid and cut to shape)

8 %

D (20 yrs)

0507.10.00

Ivory, unworked or simply prepared, its powder and waste (excl. cut to shape)

8 %

D (20 yrs)

0507.90.00

Tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared, their powder and waste (excl. cut to shape and ivory)

8 %

D (20 yrs)

0508.00.11

Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape

Shells, unworked

8 %

B (10 yrs)

0508.00.12

Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape

Shells, simply prepared but not otherwise worked

8 %

B (10 yrs)

0508.00.19

Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape

Shells, other

8 %

B (10 yrs)

0508.00.20

Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape

Coral and similar materials

8 %

B (10 yrs)

0508.00.90

Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape

Other coral and similar materials

8 %

B (10 yrs)

0510.00.00

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved

8 %

B (10 yrs)

0511.10.00

Bovine semen

8 %

B (10 yrs)

0511.91.00

Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead fish, crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption

8 %

D (20 yrs)

0511.99.00

Products of animal origin, n.e.s., dead animals, unfit for human consumption (excl. fish, crustaceans, molluscs or other aquatic invertebrates)

8 %

B (10 yrs)

0601.10.00

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant (excl. those used for human consumption and chicory plants and roots)

20 %

C (15 yrs)

0601.20.00

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots (excl. those used for human consumption and chicory roots of the variety cichorium intybus sativum)

20 %

C (15 yrs)

0602.10.00

Unrooted cuttings and slips

20 %

E (excl)

0602.20.00

Edible fruit or nut trees, shrubs and bushes, whether or not grafted

20 %

E (excl)

0602.30.00

Rhododendrons and azaleas, grafted or not

20 %

E (excl)

0602.40.00

Roses, whether or not grafted

20 %

E (excl)

0602.90.00

Live plants, incl. their roots, and mushroom spawn (excl. bulbs, tubers, tuberous roots, corms, crowns and rhizomes, incl. chicory plants and roots, unrooted cuttings and slips, fruit and nut trees, rhododendrons, azaleas and roses)

20 %

E (excl)

0603.11.00

Fresh cut roses and buds, of a kind suitable for bouquets or for ornamental purposes

20 %

C (15 yrs)

0603.12.00

Fresh cut carnations and buds, of a kind suitable for bouquets or for ornamental purposes

20 %

C (15 yrs)

0603.13.00

Fresh cut orchids and buds, of a kind suitable for bouquets or for ornamental purposes

20 %

C (15 yrs)

0603.14.00

Fresh cut chrysanthemums and buds, of a kind suitable for bouquets or for ornamental purposes

20 %

C (15 yrs)

0603.15.00

Fresh cut lilies (Lilium spp.) and buds, of a kind suitable for bouquets or for ornamental purposes

20 %

D (20 yrs)

0603.19.00

Fresh cut flowers and buds, of a kind suitable for bouquets or for ornamental purposes (excl. roses, carnations, orchids, chrysanthemums and lilies)

20 %

C (15 yrs)

0603.90.00

Dried, dyed, bleached, impregnated or otherwise prepared cut flowers and buds, of a kind suitable for bouquets or for ornamental purposes

20 %

C (15 yrs)

0604.20.00

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh

20 %

E (excl)

0604.90.00

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared

20 %

E (excl)

0701.10.00

Seed potatoes

5 %

B (10 yrs)

0701.90.00

Fresh or chilled potatoes (excl. seed)

20 %

D (20 yrs)

0702.00.00

Tomatoes, fresh or chilled

20 %

E (excl)

0703.10.00

Fresh or chilled onions and shallots

0 %

A (5 yrs)

0703.20.00

Garlic, fresh or chilled

20 %

E (excl)

0703.90.00

Leeks and other alliaceous vegetables, fresh or chilled (excl. onions, shallots and garlic)

20 %

C (15 yrs)

0704.10.00

Fresh or chilled cauliflowers and headed broccoli

20 %

E (excl)

0704.20.00

Brussels sprouts, fresh or chilled

20 %

E (excl)

0704.90.00

Fresh or chilled cabbages, kohlrabi, kale and similar edible brassicas (excl. cauliflowers, headed broccoli and Brussels sprouts)

20 %

E (excl)

0705.11.00

Fresh or chilled cabbage lettuce

20 %

E (excl)

0705.19.00

Fresh or chilled lettuce (excl. cabbage lettuce)

20 %

E (excl)

0705.21.00

Fresh or chilled witloof chicory

20 %

E (excl)

0705.29.00

Fresh or chilled chicory (excl. witloof chicory)

20 %

E (excl)

0706.10.00

Fresh or chilled carrots and turnips

20 %

D (20 yrs)

0706.90.00

Fresh or chilled salad beetroot, salsify, celeriac, radishes and similar edible roots (excl. carrots and turnips)

20 %

E (excl)

0707.00.00

Cucumbers and gherkins, fresh or chilled

20 %

E (excl)

0708.10.00

Fresh or chilled peas (Pisum sativum), shelled or unshelled

20 %

E (excl)

0708.20.00

Fresh or chilled beans (Vigna spp., Phaseolus spp.), shelled or unshelled

20 %

E (excl)

0708.90.00

Fresh or chilled leguminous vegetables, shelled or unshelled (excl. peas (Pisum sativum) and beans (Vigna spp., Phaseolus spp.))

20 %

E (excl)

0709.20.00

Fresh or chilled asparagus

20 %

E (excl)

0709.30.00

Fresh or chilled aubergines (eggplants)

20 %

E (excl)

0709.40.00

Fresh or chilled celery (excl. celeriac)

20 %

E (excl)

0709.51.00

Fresh or chilled mushrooms of the genus Agaricus

20 %

E (excl)

0709.59.00

Fresh or chilled edible mushrooms and truffles (excl. mushrooms of the genus Agaricus)

20 %

E (excl)

0709.60.00

Fresh or chilled fruits of the genus Capsicum or Pimenta

20 %

E (excl)

0709.70.00

Fresh or chilled spinach, New Zealand spinach and orache spinach

20 %

E (excl)

0709.91.00

Fresh or chilled globe artichokes

20 %

E (excl)

0709.92.00

Fresh or chilled olives

20 %

E (excl)

0709.93.00

Fresh or chilled pumpkins, squash and gourds (Cucurbita spp.)

20 %

E (excl)

0709.99.10

Fresh or chilled vegetables n.e.s.

--- Bamboo shoots and soya bean sprouts

20 %

E (excl)

0709.99.90

Fresh or chilled vegetables n.e.s.

other

20 %

E (excl)

0710.10.00

Potatoes, uncooked or cooked by steaming or by boiling in water, frozen

20 %

D (20 yrs)

0710.21.00

Shelled or unshelled peas (Pisum sativum), uncooked or cooked by steaming or by boiling in water, frozen

20 %

E (excl)

0710.22.00

Shelled or unshelled beans (Vigna spp., Phaseolus spp.), uncooked or cooked by steaming or by boiling in water, frozen

20 %

E (excl)

0710.29.00

Leguminous vegetables, shelled or unshelled, uncooked or cooked by steaming or by boiling in water, frozen (excl. peas and beans)

20 %

E (excl)

0710.30.00

Spinach, New Zealand spinach and orache spinach, uncooked or cooked by steaming or by boiling in water, frozen

20 %

E (excl)

0710.40.00

Sweetcorn, uncooked or cooked by steaming or by boiling in water, frozen

20 %

E (excl)

0710.80.00

Vegetables, uncooked or cooked by steaming or by boiling in water, frozen (excl. potatoes, leguminous vegetables, spinach, New Zealand spinach, orache spinach, and sweetcorn)

20 %

E (excl)

0710.90.00

Mixtures of vegetables, uncooked or cooked by steaming or by boiling in water, frozen

20 %

E (excl)

0711.20.00

Olives, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption

20 %

E (excl)

0711.40.00

Cucumbers and gherkins provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption

20 %

E (excl)

0711.51.00

Mushrooms of the genus Agaricus, provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption

20 %

E (excl)

0711.59.00

Mushrooms and truffles, provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. mushrooms of the genus Agaricus)

20 %

E (excl)

0711.90.00

Vegetables and mixtures of vegetables provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. olives, cucumbers, gherkins, mushrooms and truffles, not mixed)

20 %

E (excl)

0712.20.00

Dried onions, whole, cut, sliced, broken or in powder, but not further prepared

20 %

E (excl)

0712.31.00

Dried mushrooms of the genus Agaricus, whole, cut, sliced, broken or in powder, but not further prepared

20 %

E (excl)

0712.32.00

Dried wood ears (Auricularia spp.), whole, cut, sliced, broken or in powder, but not further prepared

20 %

E (excl)

0712.33.00

Dried jelly fungi (Tremella spp.), whole, cut, sliced, broken or in powder, but not further prepared

20 %

E (excl)

0712.39.00

Dried mushrooms and truffles, whole, cut, sliced, broken or in powder, but not further prepared (excl. mushrooms of the genus Agaricus, wood ears (Auricularia spp.) and jelly fungi (Tremella spp.))

20 %

E (excl)

0712.90.00

Dried vegetables and mixtures of vegetables, whole, cut, sliced, broken or in powder, but not further prepared (excl. onions, mushrooms and truffles, not mixed)

20 %

E (excl)

0713.10.00

Dried, shelled peas (Pisum sativum), whether or not skinned or split

20 %

C (15 yrs)

0713.20.00

Dried, shelled chickpeas (garbanzos), whether or not skinned or split

20 %

C (15 yrs)

0713.31.00

Dried, shelled beans of species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek, whether or not skinned or split

20 %

C (15 yrs)

0713.32.00

Dried, shelled small red (Adzuki) beans (Phaseolus or Vigna angularis), whether or not skinned or split

20 %

C (15 yrs)

0713.33.00

Dried, shelled kidney beans (Phaseolus vulgaris), whether or not skinned or split

20 %

C (15 yrs)

0713.34.00

Dried, shelled bambara beans (Vigna subterranea or Voandzeia subterranea), whether or not skinned or split

20 %

C (15 yrs)

0713.35.00

Dried, shelled cow peas (Vigna unguiculata), whether or not skinned or split

20 %

C (15 yrs)

0713.39.00

Dried, shelled beans (Vigna and Phaseolus), whether or not skinned or split (excl. beans of species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek, small red (Adzuki) beans, kidney beans, Bambara beans and cow peas)

20 %

C (15 yrs)

0713.40.00

Dried, shelled lentils, whether or not skinned or split

20 %

C (15 yrs)

0713.50.00

Dried, shelled broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina and Vicia faba var. minor), whether or not skinned or split

20 %

C (15 yrs)

0713.60.00

Dried, shelled pigeon peas (Cajanus cajan), whether or not skinned or split

20 %

C (15 yrs)

0713.90.00

Dried, shelled leguminous vegetables, whether or not skinned or split (excl. peas, chickpeas, beans, lentils, broad beans, horse beans and pigeon peas)

20 %

C (15 yrs)

0714.10.00

Fresh, chilled, frozen or dried roots and tubers of manioc (cassava), whether or not sliced or in the form of pellets

20 %

E (excl)

0714.20.00

Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets

20 %

E (excl)

0714.30.00

Yams (Dioscorea spp.), fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets

20 %

E (excl)

0714.40.00

Taro (Colocasia spp.), fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets

20 %

E (excl)

0714.50.00

Yautia (Xanthosoma spp.), fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets

20 %

E (excl)

0714.90.10

Arrowroot, salep, Jerusalem artichokes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, and sago pith (excl. manioc (cassava), sweet potatoes, yams, taro and yautia)

Yams, fresh, chilled, frozen or dried

20 %

E (excl)

0714.90.20

Arrowroot, salep, Jerusalem artichokes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, and sago pith (excl. manioc (cassava), sweet potatoes, yams, taro and yautia)

Taro, fresh, chilled, frozen or dried

20 %

D (20 yrs)

0714.90.90

Arrowroot, salep, Jerusalem artichokes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, and sago pith (excl. manioc (cassava), sweet potatoes, yams, taro and yautia)

Similar roots, fresh, chilled, frozen or dried, n.e.s.

20 %

D (20 yrs)

0801.11.00

Desiccated coconuts

20 %

C (15 yrs)

0801.12.00

Fresh coconuts in the inner shell (endocarp)

20 %

C (15 yrs)

0801.19.10

Fresh coconuts, whether or not shelled or peeled (excl. in the inner shell (endocarp))

Coconuts, fresh

20 %

C (15 yrs)

0801.19.90

Fresh coconuts, whether or not shelled or peeled (excl. in the inner shell (endocarp))

Coconuts, not fresh, not desiccated

20 %

C (15 yrs)

0801.21.00

Fresh or dried brazil nuts, in shell

20 %

C (15 yrs)

0801.22.00

Fresh or dried brazil nuts, shelled

20 %

C (15 yrs)

0801.31.00

Fresh or dried cashew nuts, in shell

20 %

C (15 yrs)

0801.32.00

Fresh or dried cashew nuts, shelled

20 %

E (excl)

0802.11.00

Fresh or dried almonds in shell

20 %

E (excl)

0802.12.00

Fresh or dried almonds, shelled

20 %

E (excl)

0802.21.00

Fresh or dried hazelnuts or filberts (Corylus spp.), in shell

20 %

E (excl)

0802.22.00

Fresh or dried hazelnuts or filberts (Corylus spp.), shelled

20 %

E (excl)

0802.31.00

Fresh or dried walnuts, in shell

20 %

E (excl)

0802.32.00

Fresh or dried walnuts, shelled

20 %

E (excl)

0802.41.00

Fresh or dried chestnuts (Castanea spp.), in shell

20 %

E (excl)

0802.42.00

Fresh or dried chestnuts (Castanea spp.), shelled

20 %

E (excl)

0802.51.00

Fresh or dried pistachios, in shell

20 %

E (excl)

0802.52.00

Fresh or dried pistachios, shelled

20 %

E (excl)

0802.61.00

Fresh or dried macadamia nuts, in shell

20 %

E (excl)

0802.62.00

Fresh or dried macadamia nuts, shelled

20 %

E (excl)

0802.70.00

Fresh or dried kola nuts (Cola spp.), whether or not shelled or peeled

20 %

E (excl)

0802.80.00

Fresh or dried areca nuts, whether or not shelled or peeled

20 %

E (excl)

0802.90.00

Nuts, fresh or dried, whether or not shelled or peeled (excl. coconuts, Brazil nuts, cashew nuts, almonds, hazelnuts, filberts, walnuts, chestnuts, pistachios, macadamia nuts, kola nuts and areca nuts)

20 %

E (excl)

0803.10.10

Fresh or dried plantains

--- Plantains fresh (unripe)

20 %

E (excl)

0803.10.90

Fresh or dried plantains

--- Other

20 %

E (excl)

0803.90.10

Fresh or dried bananas (excl. plantains)

--- Bananas fresh

20 %

E (excl)

0803.90.90

Fresh or dried bananas (excl. plantains)

--- Other

20 %

E (excl)

0804.10.00

Fresh or dried dates

20 %

C (15 yrs)

0804.20.00

Fresh or dried figs

20 %

C (15 yrs)

0804.30.00

Fresh or dried pineapples

20 %

C (15 yrs)

0804.40.00

Fresh or dried avocados

20 %

C (15 yrs)

0804.50.00

Fresh or dried guavas, mangoes and mangosteens

20 %

C (15 yrs)

0805.10.10

Fresh or dried oranges

Oranges, fresh

8 %

B (10 yrs)

0805.10.90

Fresh or dried oranges

Oranges, dried

20 %

C (15 yrs)

0805.20.00

Fresh or dried mandarins incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids

20 %

D (20 yrs)

0805.40.00

Fresh or dried grapefruit

20 %

D (20 yrs)

0805.50.00

Fresh or dried lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

20 %

D (20 yrs)

0805.90.00

Fresh or dried citrus fruit (excl. oranges, lemons (Citrus limon, Citrus limonum), limes (Citrus aurantifolia, Citrus latifolia), grapefruit, mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids)

20 %

D (20 yrs)

0806.10.00

Fresh grapes

8 %

B (10 yrs)

0806.20.00

Dried grapes

20 %

C (15 yrs)

0807.11.00

Fresh watermelons

20 %

C (15 yrs)

0807.19.00

Fresh melons (excl. watermelons)

20 %

C (15 yrs)

0807.20.00

Fresh pawpaws (papayas)

20 %

C (15 yrs)

0808.10.00

Fresh apples

8 %

D (20 yrs)

0808.30.00

Fresh pears

8 %

B (10 yrs)

0808.40.00

Fresh quinces

8 %

B (10 yrs)

0809.10.00

Fresh apricots

20 %

C (15 yrs)

0809.21.00

Fresh sour cherries (Prunus cerasus)

20 %

C (15 yrs)

0809.29.00

Fresh cherries (excl. sour cherries)

20 %

C (15 yrs)

0809.30.00

Fresh peaches, incl. nectarines

20 %

C (15 yrs)

0809.40.00

Fresh plums and sloes

20 %

C (15 yrs)

0810.10.00

Fresh strawberries

20 %

C (15 yrs)

0810.20.00

Fresh raspberries, blackberries, mulberries and loganberries

20 %

C (15 yrs)

0810.30.00

Fresh black-, white- or redcurrants and gooseberries

20 %

C (15 yrs)

0810.40.00

Fresh cranberries, bilberries and other fruits of the genus Vaccinium

20 %

C (15 yrs)

0810.50.00

Fresh kiwifruit

20 %

C (15 yrs)

0810.60.00

Fresh durians

20 %

C (15 yrs)

0810.70.10

Fresh persimmons

--- Persimmons

20 %

C (15 yrs)

0810.70.90

Fresh persimmons

--- Nonu Fruit

20 %

C (15 yrs)

0810.90.00

Fresh tamarinds, cashew apples, jackfruit, lychees, sapodillo plums, passion fruit, carambola, pitahaya and other edible fruit (excl. nuts, bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, papaws (papayas), citrus fruit, grapes, melons, apples, pears quinces, apricots, cherries, peaches, plums, sloes, strawberries, raspberries, mulberries, blackberries, loganberries, cranberries, fruits of the genus Vaccinium, kiwifruit, durians, persimmons, black-, white- and redcurrants and gooseberries)

20 %

E (excl)

0811.10.10

Frozen strawberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened

Strawberries containing added sugar or other sweetening matter

20 %

E (excl)

0811.10.90

Frozen strawberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened

Strawberries, frozen, not containing added sugar or other sweetening matter

20 %

C (15 yrs)

0811.20.10

Frozen raspberries, blackberries, mulberries, loganberries, black-, white- or red currants and gooseberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened

Raspberries, blackberries, etc, containing added sugar or other sweetening matter

20 %

E (excl)

0811.20.90

Frozen raspberries, blackberries, mulberries, loganberries, black-, white- or red currants and gooseberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened

Raspberries, blackberries, frozen, not containing added sugar or other sweetening matter

20 %

C (15 yrs)

0811.90.10

Frozen fruit and nuts, uncooked or cooked by steaming or boiling in water, whether or not sweetened (excl. strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries)

Other fruits and nuts, frozen, containing added sugar and other sweetening matter

20 %

E (excl)

0811.90.90

Frozen fruit and nuts, uncooked or cooked by steaming or boiling in water, whether or not sweetened (excl. strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries)

Other fruits and nuts, frozen, not containing added sugar or other sweetening matter

20 %

C (15 yrs)

0812.10.00

Cherries, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption

20 %

C (15 yrs)

0812.90.00

Fruit and nuts, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. cherries)

20 %

C (15 yrs)

0813.10.00

Dried apricots

20 %

C (15 yrs)

0813.20.00

Dried prunes

20 %

C (15 yrs)

0813.30.00

Dried apples

20 %

C (15 yrs)

0813.40.00

Dried peaches, pears, papaws (papayas), tamarinds and other edible fruits (excl. nuts, bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, citrus fruit, grapes apricots, prunes and apples, unmixed)

20 %

C (15 yrs)

0813.50.10

Mixtures of nuts or dried fruits

Mixtures of nuts or dried fruits, containing added salt

20 %

E (excl)

0813.50.90

Mixtures of nuts or dried fruits

Mixtures of nuts or dried fruits, not containing added salt

20 %

E (excl)

0814.00.00

Peel of citrus fruit or melons, incl. watermelons, fresh, frozen, dried or provisionally preserved in brine, or in water with other additives

20 %

C (15 yrs)

0901.11.00

Coffee (excl. roasted and decaffeinated)

8 %

D (20 yrs)

0901.12.00

Decaffeinated coffee (excl. roasted)

8 %

D (20 yrs)

0901.21.00

Roasted coffee (excl. decaffeinated)

8 %

D (20 yrs)

0901.22.00

Roasted, decaffeinated coffee

8 %

D (20 yrs)

0901.90.00

Coffee husks and skins; coffee substitutes containing coffee in any proportion

20 %

D (20 yrs)

0902.10.00

Green tea in immediate packings of <= 3 kg

5 %

B (10 yrs)

0902.20.00

Green tea in immediate packings of > 3 kg

5 %

B (10 yrs)

0902.30.00

Black fermented tea and partly fermented tea, whether or not flavoured, in immediate packings of <= 3 kg

5 %

B (10 yrs)

0902.40.00

Black fermented tea and partly fermented tea, whether or not flavoured, in immediate packings of > 3 kg

5 %

B (10 yrs)

0903.00.00

Mate

8 %

B (10 yrs)

0904.11.00

Pepper of the genus Piper, neither crushed nor ground

20 %

C (15 yrs)

0904.12.00

Pepper of the genus Piper, crushed or ground

20 %

C (15 yrs)

0904.21.00

Fruits of the genus Capsicum or of the genus Pimenta, dried, neither crushed nor ground

20 %

C (15 yrs)

0904.22.00

Fruits of the genus Capsicum or of the genus Pimenta, crushed or ground

20 %

C (15 yrs)

0905.10.00

Vanilla, neither crushed nor ground

20 %

D (20 yrs)

0905.20.00

Vanilla, crushed or ground

20 %

D (20 yrs)

0906.11.00

Cinnamon (Cinnamomum zeylanicum Blume) (excl. crushed and ground)

20 %

C (15 yrs)

0906.19.00

Cinnamon and cinnamon-tree flowers (excl. cinnamon (Cinnamomum zeylanicum Blume) and crushed and ground cinnamon)

20 %

C (15 yrs)

0906.20.00

Crushed or ground cinnamon and cinnamon-tree flowers

20 %

C (15 yrs)

0907.10.00

Cloves, whole fruit, cloves and stems, neither crushed nor ground

20 %

C (15 yrs)

0907.20.00

Cloves, whole fruit, cloves and stems, crushed or ground

20 %

C (15 yrs)

0908.11.00

Nutmeg, neither crushed nor ground

20 %

C (15 yrs)

0908.12.00

Nutmeg, crushed or ground

20 %

C (15 yrs)

0908.21.00

Mace, neither crushed nor ground

20 %

C (15 yrs)

0908.22.00

Mace, crushed or ground

20 %

C (15 yrs)

0908.31.00

Cardamoms, neither crushed nor ground

20 %

C (15 yrs)

0908.32.00

Cardamoms, crushed or ground

20 %

C (15 yrs)

0909.21.00

Coriander seeds, neither crushed nor ground

20 %

C (15 yrs)

0909.22.00

Coriander seeds, crushed or ground

20 %

C (15 yrs)

0909.31.00

Cumin seeds, neither crushed nor ground

20 %

C (15 yrs)

0909.32.00

Cumin seeds, crushed or ground

20 %

C (15 yrs)

0909.61.00

Juniper berries and seeds of anise, badian, caraway or fennel, neither crushed nor ground

20 %

C (15 yrs)

0909.62.00

Juniper berries and seeds of anise, badian, caraway or fennel, crushed or ground

20 %

C (15 yrs)

0910.11.00

Ginger, neither crushed nor ground

20 %

E (excl)

0910.12.00

Ginger, crushed or ground

20 %

E (excl)

0910.20.00

Saffron

20 %

E (excl)

0910.30.00

Turmeric (curcuma)

20 %

E (excl)

0910.91.00

Mixtures of different types of spices

20 %

E (excl)

0910.99.00

Spices (excl. pepper of the genus Piper, fruit of the genus Capsicum or of the genus Pimenta, vanilla, cinnamon, cinnamontree flowers, clove (wholefruit), clove stems, nutmeg, mace, cardamoms, seeds of anise, badian, fennel, coriander, cumin and caraway, and juniper berries, ginger, saffron, turmeric (curcuma) and mixtures of various types of spices)

20 %

C (15 yrs)

1001.11.00

Durum wheat seed for sowing

8 %

B (10 yrs)

1001.19.00

Durum wheat (excl. seed for sowing)

8 %

B (10 yrs)

1001.91.00

Seed of wheat and meslin, for sowing (excl. durum)

8 %

B (10 yrs)

1001.99.00

Wheat and meslin (excl. seed for sowing, and durum wheat)

8 %

B (10 yrs)

1002.10.00

Rye seed for sowing

8 %

B (10 yrs)

1002.90.00

Rye (excl. seed for sowing)

8 %

B (10 yrs)

1003.10.00

Barley seed for sowing

8 %

B (10 yrs)

1003.90.00

Barley (excl. seed for sowing)

8 %

B (10 yrs)

1004.10.00

Oats seed for sowing

8 %

B (10 yrs)

1004.90.00

Oats (excl. seed for sowing)

8 %

B (10 yrs)

1005.10.00

Maize seed for sowing

8 %

B (10 yrs)

1005.90.00

Maize (excl. seed for sowing)

8 %

B (10 yrs)

1006.10.00

Rice in the husk (paddy or rough)

0 %

A (5 yrs)

1006.20.00

Husked or brown rice

0 %

A (5 yrs)

1006.30.00

Semi-milled or wholly milled rice, whether or not polished or glazed

0 %

A (5 yrs)

1006.40.00

Broken rice

0 %

A (5 yrs)

1007.10.00

Grain sorghum, for sowing

8 %

B (10 yrs)

1007.90.00

Grain sorghum (excl. for sowing)

8 %

B (10 yrs)

1008.10.00

Buckwheat

8 %

B (10 yrs)

1008.21.00

Millet seed for sowing (excl. grain sorghum)

8 %

B (10 yrs)

1008.29.00

Millet (excl. grain sorghum, and seed for sowing)

8 %

B (10 yrs)

1008.30.00

Canary seed

8 %

B (10 yrs)

1008.40.00

Fonio (Digitaria spp.)

8 %

B (10 yrs)

1008.50.00

Quinoa (Chenopodium quinoa)

8 %

B (10 yrs)

1008.60.00

Triticale

8 %

B (10 yrs)

1008.90.00

Cereals (excl. wheat and meslin, rye, barley, oats, maize, rice, grain sorghum, buckwheat, millet, canary seeds, fonio, quinoa and triticale)

8 %

B (10 yrs)

1101.00.10

Wheat or meslin flour

Wholemeal flour

0 %

A (5 yrs)

1101.00.90

Wheat or meslin flour

Other wheat or meslin flour

0 %

A (5 yrs)

1102.20.00

Maize (corn) flour

8 %

B (10 yrs)

1102.90.00

Cereal flours (excl. wheat, meslin and maize)

8 %

B (10 yrs)

1103.11.00

Groats and meal of wheat

8 %

B (10 yrs)

1103.13.00

Groats and meal of maize (corn)

8 %

B (10 yrs)

1103.19.00

Groats and meal of cereals (excl. wheat and maize)

8 %

B (10 yrs)

1103.20.10

Cereal pellets

--- of wheat

8 %

B (10 yrs)

1103.20.90

Cereal pellets

--- of other cereals

8 %

B (10 yrs)

1104.12.00

Rolled or flaked grains of oats

8 %

B (10 yrs)

1104.19.00

Rolled or flaked grains of cereals (excl. oats)

8 %

B (10 yrs)

1104.22.00

Hulled, pearled, sliced, kibbled or otherwise worked oat grains (excl. rolled, flaked, pellets and flour)

8 %

B (10 yrs)

1104.23.00

Hulled, pearled, sliced, kibbled or otherwise worked maize grains (excl. rolled, flaked, pellets and flour)

8 %

B (10 yrs)

1104.29.00

Grains of cereals, hulled, pearled, sliced, kibbled or otherwise worked (excl. rolled, flaked, flour, pellets, and oats and maize, and husked and semi- or wholly milled rice and broken rice)

8 %

B (10 yrs)

1104.30.00

Germ of cereals, whole, rolled, flaked or ground

8 %

B (10 yrs)

1105.10.00

Flour, meal and powder of potatoes

8 %

B (10 yrs)

1105.20.00

Flakes, granules and pellets of potatoes

8 %

B (10 yrs)

1106.10.00

Flour, meal and powder of peas, beans, lentils and the other dried leguminous vegetables of heading 0713

8 %

B (10 yrs)

1106.20.00

Flour, meal and powder of sago or of roots or tubers of manioc, arrowroot, salep, sweet potatoes and similar roots and tubers with a high content of starch or inulin of heading 0714

8 %

B (10 yrs)

1106.30.00

Flour, meal and powder of produce of Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons

8 %

B (10 yrs)

1107.10.00

Malt (excl. roasted)

8 %

E (excl)

1107.20.00

Roasted malt

8 %

B (10 yrs)

1108.11.00

Wheat starch

8 %

B (10 yrs)

1108.12.00

Maize starch

8 %

B (10 yrs)

1108.13.00

Potato starch

8 %

B (10 yrs)

1108.14.00

Manioc starch

8 %

B (10 yrs)

1108.19.00

Starch (excl. wheat, maize, potato and manioc)

8 %

B (10 yrs)

1108.20.00

Inulin

8 %

B (10 yrs)

1109.00.00

Wheat gluten, whether or not dried

8 %

B (10 yrs)

1201.10.00

Soya bean seed, for sowing

20 %

C (15 yrs)

1201.90.00

Soya beans, whether or not broken (excl. seed for sowing)

20 %

C (15 yrs)

1202.30.00

Groundnut seed, for sowing

20 %

E (excl)

1202.41.00

Groundnuts, in shell (excl. seed for sowing, roasted or otherwise cooked)

20 %

E (excl)

1202.42.00

Groundnuts, shelled, whether or not broken (excl. seed for sowing, roasted or otherwise cooked)

20 %

C (15 yrs)

1203.00.00

Copra

8 %

B (10 yrs)

1204.00.00

Linseed, whether or not broken

8 %

B (10 yrs)

1205.10.00

Low erucic acid rape or colza seeds yielding a fixed oil which has an erucic acid content of < 2 % and yielding a solid component of glucosinolates of < 30 micromoles/g

20 %

C (15 yrs)

1205.90.00

High erucic rape or colza seeds yielding a fixed oil which has an erucic acid content of >= 2 % and yielding a solid component of glucosinolates of >= 30 micromoles/g, whether or not broken

20 %

C (15 yrs)

1206.00.00

Sunflower seeds, whether or not broken

20 %

C (15 yrs)

1207.10.00

Palm nuts and kernels

20 %

C (15 yrs)

1207.21.00

Cotton seeds for sowing

20 %

C (15 yrs)

1207.29.00

Cotton seeds (excl. for sowing)

20 %

C (15 yrs)

1207.30.00

Castor oil seeds

20 %

C (15 yrs)

1207.40.00

Sesamum seeds, whether or not broken

20 %

C (15 yrs)

1207.50.00

Mustard seeds, whether or not broken

8 %

B (10 yrs)

1207.60.00

Safflower (Carthamus tinctorius) seeds

8 %

B (10 yrs)

1207.70.00

Melon seeds

8 %

B (10 yrs)

1207.91.00

Poppy seeds, whether or not broken

8 %

B (10 yrs)

1207.99.00

Oil seeds and oleaginous fruits, whether or not broken (excl. edible nuts, olives, soya beans, groundnuts, copra, linseed, rape or colza seeds, sunflower seeds, palm nuts and kernels, cotton, castor oil, sesamum, mustard, safflower, melon and poppy seeds)

8 %

B (10 yrs)

1208.10.00

Soya bean flour and meal

8 %

B (10 yrs)

1208.90.00

Flours and meal of oil seeds or oleaginous fruit (excl. soya and mustard)

8 %

B (10 yrs)

1209.10.10

Sugar beet seed, for sowing

--- Sugar beet seed

5 %

B (10 yrs)

1209.10.90

Sugar beet seed, for sowing

--- Other

5 %

B (10 yrs)

1209.21.00

Alfalfa seed for sowing

5 %

B (10 yrs)

1209.22.00

Clover (Trifolium spp.) seed, for sowing

5 %

B (10 yrs)

1209.23.00

Fescue seed for sowing

5 %

B (10 yrs)

1209.24.00

Kentucky blue grass (Poa pratensis L.) seed for sowing

5 %

B (10 yrs)

1209.25.00

Ryegrass (Lolium multiflorum lam., Lolium perenne L.) seed, for sowing

5 %

B (10 yrs)

1209.29.00

Seeds of forage plants for sowing (excl. of cereals and of sugar beet, alfalfa, clover (Trifolium spp.), fescue, Kentucky blue grass (Poa pratensis L.) and ryegrass (Lolium multiflorum lam. and Lolium perenne L.))

5 %

B (10 yrs)

1209.30.00

Seeds of herbaceous plants cultivated mainly for flowers, for sowing

5 %

B (10 yrs)

1209.91.00

Vegetable seeds, for sowing

5 %

B (10 yrs)

1209.99.00

Seeds, fruits and spores, for sowing (excl. leguminous vegetables and sweetcorn, coffee, tea, maté and spices, cereals, oil seeds and oleaginous fruits, beets, forage plants, vegetable seeds, and seeds of herbaceous plants cultivated mainly for flowers or used primarily in perfumery, medicaments or for insecticidal, fungicidal or similar purposes)

5 %

B (10 yrs)

1210.10.00

Hop cones, fresh or dried (excl. ground, powdered or in the form of pellets)

8 %

B (10 yrs)

1210.20.00

Hop cones, ground, powdered or in the form of pellets; lupulin

8 %

B (10 yrs)

1211.20.00

Ginseng roots, fresh or dried, whether or not cut, crushed or powdered

8 %

B (10 yrs)

1211.30.00

Coca leaf, fresh or dried, whether or not cut, crushed or powdered

8 %

B (10 yrs)

1211.40.00

Poppy straw, fresh or dried, whether or not cut, crushed or powdered

8 %

B (10 yrs)

1211.90.00

Plants, parts of plants, incl. seeds and fruits, used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered (excl. ginseng roots, coca leaf and poppy straw)

8 %

B (10 yrs)

1212.21.00

Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, fit for human consumption

8 %

B (10 yrs)

1212.29.00

Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, unfit for human consumption

8 %

B (10 yrs)

1212.91.00

Sugar beet, fresh, chilled, frozen or dried, whether or not ground

8 %

B (10 yrs)

1212.92.00

Locust beans (carob), fresh, chilled, frozen or dried, whether or not ground

8 %

B (10 yrs)

1212.93.00

Sugar cane, fresh, chilled, frozen or dried, whether or not ground

8 %

B (10 yrs)

1212.94.00

Chicory roots, fresh, chilled, frozen or dried, whether or not ground

8 %

B (10 yrs)

1212.99.10

Fruit stones and kernels and other vegetable products, incl. unroasted chicory roots of the variety cichorium intybus sativum, of a kind used primarily for human consumption, n.e.s.

Kava

8 %

B (10 yrs)

1212.99.20

Fruit stones and kernels and other vegetable products, incl. unroasted chicory roots of the variety cichorium intybus sativum, of a kind used primarily for human consumption, n.e.s.

--- Sugar Cane

8 %

B (10 yrs)

1212.99.90

Fruit stones and kernels and other vegetable products, incl. unroasted chicory roots of the variety cichorium intybus sativum, of a kind used primarily for human consumption, n.e.s.

Other fruit stones and kernels, other vegetable products, n.e.s.

8 %

B (10 yrs)

1213.00.00

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

8 %

B (10 yrs)

1214.10.00

Alfalfa meal and pellets

8 %

B (10 yrs)

1214.90.00

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets (excl. lucerne (alfalfa) meal and pellets)

8 %

B (10 yrs)

1301.20.00

Natural gum Arabic

8 %

B (10 yrs)

1301.90.00

Lac; natural gums, resins, gum-resins, balsams and other natural oleoresins (excl. gum Arabic)

8 %

B (10 yrs)

1302.11.00

Opium

8 %

B (10 yrs)

1302.12.00

Extracts of liquorice (excl. that with a sucrose content by weight of > 10 % or in the form of confectionery)

8 %

B (10 yrs)

1302.13.00

Extracts of hops

8 %

B (10 yrs)

1302.19.00

Vegetable saps and extracts (excl. liquorice, hops and opium)

8 %

B (10 yrs)

1302.20.00

Pectic substances, pectinates and pectates

8 %

B (10 yrs)

1302.31.00

Agar-agar, whether or not modified

8 %

B (10 yrs)

1302.32.00

Mucilages and thickeners, derived from locust beans, locust bean seeds or guar seeds, whether or not modified

8 %

B (10 yrs)

1302.39.00

Mucilages and thickeners derived from vegetable products, whether or not modified (excl. from locust beans, locust bean seeds, guar seeds and agar-agar)

8 %

B (10 yrs)

1401.10.00

Bamboos

8 %

B (10 yrs)

1401.20.00

Rattans

8 %

B (10 yrs)

1401.90.00

Reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, lime bark and other vegetable materials of a kind used primarily for plaiting (excl. bamboos and rattans)

8 %

B (10 yrs)

1404.20.00

Cotton linters

8 %

B (10 yrs)

1404.90.00

Vegetable products n.e.s

8 %

B (10 yrs)

1501.10.00

Lard, rendered or otherwise extracted (excl. lard stearin and lard oil)

8 %

E (excl)

1501.20.00

Pig fat, rendered or otherwise extracted (excl. lard)

8 %

E (excl)

1501.90.00

Poultry fat, rendered or otherwise extracted

8 %

E (excl)

1502.10.00

Tallow of bovine animals, sheep or goats (excl. oil and oleostearin)

5 %

E (excl)

1502.90.00

Fats of bovine animals, sheep or goats (excl. tallow, oleostearin and oleo-oil)

8 %

E (excl)

1503.00.00

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil (excl. emulsified, mixed or otherwise prepared)

8 %

E (excl)

1504.10.00

Fish-liver oils and their fractions, whether or not refined (excl. chemically modified)

8 %

B (10 yrs)

1504.20.00

Fats and oils of fish and their fractions, whether or not refined (excl. liver oils and chemically modified)

8 %

B (10 yrs)

1504.30.00

Fats and oils and their fractions of marine mammals, whether or not refined (excl. chemically modified)

8 %

B (10 yrs)

1505.00.10

Wool grease and fatty substances derived therefrom, incl. lanolin

--- Wool grease crude

8 %

B (10 yrs)

1505.00.90

Wool grease and fatty substances derived therefrom, incl. lanolin

--- Other

8 %

B (10 yrs)

1506.00.00

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified (excl. pig fat, poultry fat, fats of bovine animals, sheep and goats, fats of fish and other marine animals, lard stearin, lard oil, oloestearin, oleo-oil, tallow oil, wool grease and fatty substances derived therefrom)

8 %

E (excl)

1507.10.00

Crude soya-bean oil, whether or not degummed

20 %

D (20 yrs)

1507.90.00

Soya-bean oil and its fractions, whether or not refined (excl. chemically modified and crude)

8 %

D (20 yrs)

1508.10.00

Crude groundnut oil

20 %

E (excl)

1508.90.00

Groundnut oil and its fractions, whether or not refined (excl. chemically modified and crude)

8 %

B (10 yrs)

1509.10.00

Virgin olive oil and its fractions obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not lead to deterioration of the oil

20 %

E (excl)

1509.90.00

Olive oil and fractions obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not lead to deterioration of the oil (excl. virgin and chemically modified)

8 %

B (10 yrs)

1510.00.10

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, incl. blends of these oils or fractions with oils or fractions of heading 1509

Crude oil and their fractions, n.e.s.

20 %

C (15 yrs)

1510.00.90

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, incl. blends of these oils or fractions with oils or fractions of heading 1509

Other oils (excluding crude) and their fractions

20 %

C (15 yrs)

1511.10.00

Crude palm oil

20 %

C (15 yrs)

1511.90.00

Palm oil and its fractions, whether or not refined (excl. chemically modified and crude)

8 %

B (10 yrs)

1512.11.00

Crude sunflower-seed or safflower oil

20 %

E (excl)

1512.19.00

Sunflower-seed or safflower oil and their fractions, whether or not refined, but not chemically modified (excl. crude)

8 %

E (excl)

1512.21.00

Crude cotton-seed oil

20 %

E (excl)

1512.29.00

Cotton-seed oil and its fractions, whether or not refined, but not chemically modified (excl. crude)

8 %

B (10 yrs)

1513.11.00

Crude coconut oil

20 %

E (excl)

1513.19.00

Coconut oil and its fractions, whether or not refined, but not chemically modified (excl. crude)

8 %

E (excl)

1513.21.00

Crude palm kernel and babassu oil

20 %

E (excl)

1513.29.00

Palm kernel and babassu oil and their fractions, whether or not refined, but not chemically modified (excl. crude)

8 %

E (excl)

1514.11.00

Low erucic acid rape or colza oil (fixed oil which has an erucic acid content of < 2 %), crude

20 %

C (15 yrs)

1514.19.00

Low erucic acid rape or colza oil (fixed oil which has an erucic acid content of < 2 %) and its fractions, whether or not refined, but not chemically modified (excl. crude)

8 %

B (10 yrs)

1514.91.00

High erucic acid rape or colza oil (fixed oil which has an erucic acid content of >= 2 %) and mustard oil, crude

20 %

C (15 yrs)

1514.99.00

High erucic acid rape or colza oil (fixed oil which has an erucic acid content of >= 2 %), and mustard oil, and fractions thereof, whether or not refined, but not chemically modified (excl. crude)

8 %

B (10 yrs)

1515.11.00

Crude linseed oil

20 %

C (15 yrs)

1515.19.00

Linseed oil and fractions thereof, whether or not refined, but not chemically modified (excl. crude)

8 %

B (10 yrs)

1515.21.00

Crude maize oil

20 %

C (15 yrs)

1515.29.00

Maize oil and fractions thereof, whether or not refined, but not chemically modified (excl. crude)

8 %

B (10 yrs)

1515.30.10

Castor oil and fractions thereof, whether or not refined, but not chemically modified

Crude castor oil and its fractions

20 %

C (15 yrs)

1515.30.90

Castor oil and fractions thereof, whether or not refined, but not chemically modified

Castor oil (excluding crude) and its fractions

8 %

B (10 yrs)

1515.50.10

Sesame oil and its fractions, whether or not refined, but not chemically modified

Crude oil of sesame and its fractions

20 %

C (15 yrs)

1515.50.90

Sesame oil and its fractions, whether or not refined, but not chemically modified

Other oil of sesame and its fractions

8 %

B (10 yrs)

1515.90.10

Fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified (excl. soya-bean, groundnut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard, linseed, maize, castor and sesame oil)

Other crude oil whether or not refined but not chemically modified

20 %

C (15 yrs)

1515.90.90

Fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified (excl. soya-bean, groundnut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard, linseed, maize, castor and sesame oil)

Other oil (excl. crude oil) of fixed vegetables not elsewhere specified or incl.

8 %

B (10 yrs)

1516.10.10

Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Crude oils and fats of animals and their fractions

20 %

E (excl)

1516.10.90

Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Other animal fats and oil and their fractions

8 %

E (excl)

1516.20.10

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

Crude oils and fats of vegetables and their fractions

20 %

E (excl)

1516.20.90

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

Other vegetable fats and oils and their fractions

8 %

E (excl)

1517.10.11

Margarine (excl. liquid)

Margarine (excl. liquid margarine) polyunsaturated without added salt.

8 %

E (excl)

1517.10.12

Margarine (excl. liquid)

Margarine (excl. liquid margarine) with added salt

8 %

E (excl)

1517.90.10

Edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils (excl. fats, oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, mixtures of olive oils and their fractions, and solid margarine)

---Dripping

8 %

E (excl)

1517.90.90

Edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils (excl. fats, oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, mixtures of olive oils and their fractions, and solid margarine)

---Other

8 %

E (excl)

1518.00.00

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils, n.e.s.

20 %

E (excl)

1520.00.00

Glycerol, crude; glycerol waters and glycerol lyes

8 %

B (10 yrs)

1521.10.00

Vegetable waxes, whether or not refined or coloured (excl. triglycerides)

8 %

B (10 yrs)

1521.90.00

Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

8 %

B (10 yrs)

1522.00.00

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

8 %

B (10 yrs)

1601.00.00

Sausages and similar products, of meat, offal or blood; food preparations based on these products

20 %

E (excl)

1602.10.00

Homogenised prepared meat, offal or blood, put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g

20 %

E (excl)

1602.20.00

Preparations of liver of any animal (excl. sausages and similar products and finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g)

20 %

E (excl)

1602.31.00

Meat or offal of turkeys (Gallus domesticus), prepared or preserved (excl. sausages and similar products, and finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)

20 %

E (excl)

1602.32.00

Meat or offal of fowls of the species Gallus domesticus, prepared or preserved (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)

20 %

E (excl)

1602.39.00

Prepared or preserved meat or meat offal of ducks, geese and guinea fowl of the species domesticus (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)

20 %

E (excl)

1602.41.00

Hams of swine and cuts thereof, prepared or preserved

20 %

E (excl)

1602.42.00

Prepared or preserved shoulders and cuts thereof, of swine

20 %

E (excl)

1602.49.00

Prepared or preserved meat and offal of swine, incl. mixtures (excl. hams, shoulders and cuts thereof, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purpose, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)

20 %

E (excl)

1602.50.10

Prepared or preserved meat or offal of bovine animals (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)

Corned Beef

20 %

E (excl)

1602.50.90

Prepared or preserved meat or offal of bovine animals (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)

Preparations of bovine animals (excl.: corned beef) n.e.s.,

20 %

E (excl)

1602.90.10

Prepared or preserved meat, offal or blood (excl. meat or offal of poultry, swine and bovine animals, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)

Corned meat of sheep or lamb

20 %

E (excl)

1602.90.20

Prepared or preserved meat, offal or blood (excl. meat or offal of poultry, swine and bovine animals, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)

Corned meat of other animal (excl. corned meat of sheep or lamb)

20 %

E (excl)

1602.90.90

Prepared or preserved meat, offal or blood (excl. meat or offal of poultry, swine and bovine animals, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)

Other corned meat n.e.s.

20 %

E (excl)

1603.00.00

Extracts and juices of meat, fish or crustaceans, molluscs and other aquatic invertebrates

20 %

C (15 yrs)

1604.11.00

Prepared or preserved salmon, whole or in pieces (excl. minced)

0 %

A (5 yrs)

1604.12.00

Prepared or preserved herrings, whole or in pieces (excl. minced)

0 %

A (5 yrs)

1604.13.00

Prepared or preserved sardines, sardinella and brisling or sprats, whole or in pieces (excl. minced)

0 %

A (5 yrs)

1604.14.00

Prepared or preserved tunas, skipjack and Atlantic bonito, whole or in pieces (excl. minced)

0 %

A (5 yrs)

1604.15.00

Prepared or preserved mackerel, whole or in pieces (excl. minced)

0 %

A (5 yrs)

1604.16.00

Prepared or preserved anchovies, whole or in pieces (excl. minced)

0 %

A (5 yrs)

1604.17.00

Prepared or preserved eels, whole or in pieces (excl. minced)

0 %

A (5 yrs)

1604.19.00

Prepared or preserved fish, whole or in pieces (excl. minced, merely smoked, and salmon, herrings, sardines, sardinella, brisling or sprats, tunas, skipjack, bonito (sarda spp.), mackerel, anchovies and eels)

0 %

A (5 yrs)

1604.20.00

Prepared or preserved fish (excl. whole or in pieces)

0 %

A (5 yrs)

1604.31.00

Caviar

0 %

A (5 yrs)

1604.32.00

Caviar substitutes prepared from fish eggs

0 %

A (5 yrs)

1605.10.00

Crab, prepared or preserved (excl. smoked)

20 %

C (15 yrs)

1605.21.00

Shrimps and prawns, prepared or preserved, not in airtight containers (excl. smoked)

20 %

C (15 yrs)

1605.29.00

Shrimps and prawns, prepared or preserved, in airtight containers (excl. smoked)

20 %

C (15 yrs)

1605.30.00

Lobster, prepared or preserved (excl. smoked)

20 %

C (15 yrs)

1605.40.00

Crustaceans, prepared or preserved (excl. smoked, crabs, shrimps, prawns and lobster)

20 %

C (15 yrs)

1605.51.00

Oysters, prepared or preserved (excl. smoked)

20 %

C (15 yrs)

1605.52.00

Scallops, incl. queen scallops, prepared or preserved (excl. smoked)

20 %

C (15 yrs)

1605.53.00

Mussels, prepared or preserved (excl. smoked)

20 %

C (15 yrs)

1605.54.00

Cuttlefish and squid, prepared or preserved (excl. smoked)

20 %

C (15 yrs)

1605.55.00

Octopus, prepared or preserved (excl. smoked)

20 %

C (15 yrs)

1605.56.00

Clams, cockles and arkshells, prepared or preserved (excl. smoked)

20 %

C (15 yrs)

1605.57.00

Abalone, prepared or preserved (excl. smoked)

20 %

C (15 yrs)

1605.58.00

Snails, prepared or preserved (excl. smoked and sea snails)

20 %

C (15 yrs)

1605.59.00

Molluscs, prepared or preserved (excl. smoked, oysters, scallops, mussels, cuttle fish, squid, octopus, abalone, snails, and clams, cockles and arkshells)

20 %

C (15 yrs)

1605.61.00

Sea cucumbers, prepared or preserved (excl. smoked)

20 %

C (15 yrs)

1605.62.00

Sea urchins, prepared or preserved (excl. smoked)

20 %

C (15 yrs)

1605.63.00

Jellyfish, prepared or preserved (excl. smoked)

20 %

C (15 yrs)

1605.69.00

Aquatic invertebrates, prepared or preserved (excl. smoked, crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish)

20 %

C (15 yrs)

1701.12.00

Raw beet sugar (excl. added flavouring or colouring)

0 %

A (5 yrs)

1701.13.00

Raw cane sugar, in solid form, not containing added flavouring or colouring matter, obtained without centrifugation, with sucrose content 69° to 93°, containing only natural anhedral microcrystals (see subheading note 2.)

0 %

E (excl)

1701.14.00

Raw cane sugar, in solid form, not containing added flavouring or colouring matter (excl. cane sugar of 1701 13)

0 %

E (excl)

1701.91.00

Refined cane or beet sugar, containing added flavouring or colouring, in solid form

8 %

E (excl)

1701.99.00

Cane or beet sugar and chemically pure sucrose, in solid form (excl. cane and beet sugar containing added flavouring or colouring and raw sugar)

8 %

E (excl)

1702.11.00

Lactose in solid form and lactose syrup, not containing added flavouring or colouring matter, containing by weight >= 99 % lactose, expressed as anhydrous lactose, calculated on the dry matter

8 %

E (excl)

1702.19.00

Lactose in solid form and lactose syrup, not containing added flavouring or colouring matter, containing by weight < 99 % lactose, expressed as anhydrous lactose, calculated on the dry matter

8 %

E (excl)

1702.20.00

Maple sugar, in solid form, and maple syrup (excl. flavoured or coloured)

8 %

E (excl)

1702.30.00

Glucose in solid form and glucose syrup, not containing added flavouring or colouring matter and not containing fructose or containing in the dry state, < 20 % by weight of fructose

8 %

E (excl)

1702.40.00

Glucose in solid form and glucose syrup, not containing added flavouring or colouring matter, and containing in the dry state >= 20 % and < 50 % by weight of fructose (excl. invert sugar)

8 %

E (excl)

1702.50.00

Chemically pure fructose in solid form

8 %

E (excl)

1702.60.00

Fructose in solid form and fructose syrup, not containing added flavouring or colouring matter and containing in the dry state > 50 % by weight of fructose (excl. chemically pure fructose and invert sugar)

8 %

E (excl)

1702.90.00

Sugars in solid form, incl. invert sugar and chemically pure maltose, and sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose, not flavoured or coloured, artificial honey, whether or not mixed with natural honey and caramel (excl. cane or beet sugar, chemically pure sucrose, lactose, maple sugar, glucose, fructose, and syrups thereof)

8 %

E (excl)

1703.10.00

Cane molasses resulting from the extraction or refining of sugar

8 %

E (excl)

1703.90.00

Beet molasses resulting from the extraction or refining of sugar

8 %

E (excl)

1704.10.00

Chewing gum, whether or not sugar-coated

20 %

E (excl)

1704.90.00

Sugar confectionery not containing cocoa, incl. white chocolate (excl. chewing gum)

20 %

E (excl)

1801.00.00

Cocoa beans, whole or broken, raw or roasted

8 %

E (excl)

1802.00.00

Cocoa shells, husks, skins and other cocoa waste

8 %

E (excl)

1803.10.00

Cocoa paste (excl. defatted)

8 %

B (10 yrs)

1803.20.00

Cocoa paste, wholly or partly defatted

8 %

B (10 yrs)

1804.00.00

Cocoa butter, fat and oil

8 %

B (10 yrs)

1805.00.00

Cocoa powder, not containing added sugar or other sweetening matter

8 %

B (10 yrs)

1806.10.00

Cocoa powder, sweetened

20 %

E (excl)

1806.20.00

Chocolate and other food preparations containing cocoa, in blocks, slabs or bars weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in containers or immediate packings of a content > 2 kg (excl. cocoa powder)

20 %

E (excl)

1806.31.00

Chocolate and other preparations containing cocoa, in blocks, slabs or bars of <= 2 kg, filled

20 %

E (excl)

1806.32.00

Chocolate and other preparations containing cocoa, in blocks, slabs or bars of <= 2 kg (excl. filled)

20 %

E (excl)

1806.90.00

Chocolate and other preparations containing cocoa, in containers or immediate packings of <= 2 kg (excl. in blocks, slabs or bars and cocoa powder)

20 %

E (excl)

1901.10.00

Food preparations for infant use, put up for retail sale, of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and of milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s.

0 %

E (excl)

1901.20.00

Mixes and doughs of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and of mixes and doughs of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s., for the preparation of bakers' wares of heading 1905

20 %

E (excl)

1901.90.10

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s. (excl. for infant use, put up for retail sale, and mixes and doughs for the preparation of bakers' wares of heading 1905)

Malt extracts

20 %

E (excl)

1901.90.20

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s. (excl. for infant use, put up for retail sale, and mixes and doughs for the preparation of bakers' wares of heading 1905)

Preparation for making beverages

20 %

E (excl)

1901.90.90

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s. (excl. for infant use, put up for retail sale, and mixes and doughs for the preparation of bakers' wares of heading 1905)

Other food preparations of goods of 0401 to 0404 not containing cocoa or <5 % n.e.s.,

20 %

C (15 yrs)

1902.11.10

Uncooked pasta, not stuffed or otherwise prepared, containing eggs

Macaroni, spaghetti or vermicelli, not stuffed or otherwise prepared, containing eggs

8 %

E (excl)

1902.11.20

Uncooked pasta, not stuffed or otherwise prepared, containing eggs

Instant noodles, not stuffed or otherwise prepared, containing eggs

8 %

E (excl)

1902.11.90

Uncooked pasta, not stuffed or otherwise prepared, containing eggs

Other uncooked pasta containing eggs, not stuffed or otherwise prepared n.e.s.,

20 %

E (excl)

1902.19.10

Uncooked pasta, not stuffed or otherwise prepared, not containing eggs

Macaroni, Spaghetti or vermicelli not containing eggs.

8 %

E (excl)

1902.19.20

Uncooked pasta, not stuffed or otherwise prepared, not containing eggs

Instant noodles not containing eggs

8 %

E (excl)

1902.19.90

Uncooked pasta, not stuffed or otherwise prepared, not containing eggs

Other uncooked pasta not containing eggs n.e.s.,

20 %

E (excl)

1902.20.00

Pasta, stuffed with meat or other substances, whether or not cooked or otherwise prepared

8 %

E (excl)

1902.30.00

Pasta, cooked or otherwise prepared (excl. stuffed)

8 %

E (excl)

1902.40.00

Couscous, whether or not prepared

8 %

E (excl)

1903.00.00

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

20 %

C (15 yrs)

1904.10.10

Prepared foods obtained by swelling or roasting cereals or cereal products, e.g. corn flakes

Prepared foods obtained by the swelling or roasting of cereals containing added sugar et

20 %

E (excl)

1904.10.90

Prepared foods obtained by swelling or roasting cereals or cereal products, e.g. corn flakes

Other prepared foods obtain by the swelling or roasting of cereals and products n.e.s.,

20 %

D (20 yrs)

1904.20.00

Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

20 %

E (excl)

1904.30.00

Bulgur wheat in the form of worked grains, obtained by cooking hard wheat grains

20 %

E (excl)

1904.90.00

Cereals (excl. maize (corn)) in grain or flake form or other worked grains, pre-cooked or otherwise prepared, n.e.s. (excl. flour, groats and meal, food preparations obtained by swelling or roasting or from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals and bulgur wheat)

20 %

E (excl)

1905.10.00

Crispbread

20 %

E (excl)

1905.20.00

Gingerbread and the like, whether or not containing cocoa

20 %

E (excl)

1905.31.10

Sweet biscuits

--- Containing cream or chocolate

20 %

E (excl)

1905.31.90

Sweet biscuits

--- Other

20 %

E (excl)

1905.32.10

Waffles and wafers

--- Communion wafers

20 %

E (excl)

1905.32.20

Waffles and wafers

--- Containing cream or chocolate

20 %

E (excl)

1905.32.90

Waffles and wafers

--- Other

20 %

E (excl)

1905.40.00

Rusks, toasted bread and similar toasted products

20 %

E (excl)

1905.90.10

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 (excl. crispbread, gingerbread and the like, sweet biscuits, waffles, wafers not mentioned, rusks, toasted bread and similar toasted products)

Pastries, cakes and pancakes

20 %

E (excl)

1905.90.20

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 (excl. crispbread, gingerbread and the like, sweet biscuits, waffles, wafers not mentioned, rusks, toasted bread and similar toasted products)

Pizza

20 %

E (excl)

1905.90.30

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 (excl. crispbread, gingerbread and the like, sweet biscuits, waffles, wafers not mentioned, rusks, toasted bread and similar toasted products)

Crisp savoury food products

20 %

E (excl)

1905.90.40

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 (excl. crispbread, gingerbread and the like, sweet biscuits, waffles, wafers not mentioned, rusks, toasted bread and similar toasted products)

Ordinary bread

20 %

E (excl)

1905.90.90

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 (excl. crispbread, gingerbread and the like, sweet biscuits, waffles, wafers not mentioned, rusks, toasted bread and similar toasted products)

Other bakers' ware, n.e.s.

20 %

E (excl)

2001.10.00

Cucumbers and gherkins, prepared or preserved by vinegar or acetic acid

20 %

E (excl)

2001.90.00

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid (excl. cucumbers and gherkins)

20 %

E (excl)

2002.10.00

Tomatoes, whole or in pieces, prepared or preserved otherwise than by vinegar or acetic acid

20 %

E (excl)

2002.90.00

Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid (excl. whole or in pieces)

20 %

E (excl)

2003.10.00

Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid

20 %

C (15 yrs)

2003.90.00

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid (excl. mushrooms of the genus Agaricus)

20 %

C (15 yrs)

2004.10.00

Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, frozen

20 %

C (15 yrs)

2004.90.00

Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen (excl. preserved by sugar, and tomatoes, mushrooms, truffles and potatoes, unmixed)

20 %

C (15 yrs)

2005.10.00

Homogenised vegetables put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g

20 %

C (15 yrs)

2005.20.00

Potatoes, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)

20 %

C (15 yrs)

2005.40.00

Peas (Pisum Sativum), prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)

20 %

C (15 yrs)

2005.51.00

Shelled beans (Vigna spp., Phaseolus spp.), prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)

20 %

C (15 yrs)

2005.59.00

Unshelled beans (Vigna spp., Phaseolus spp.), prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)

20 %

C (15 yrs)

2005.60.00

Asparagus, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)

20 %

C (15 yrs)

2005.70.00

Olives, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)

20 %

C (15 yrs)

2005.80.00

Sweetcorn (Zea Mays var. Saccharata), prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)

20 %

C (15 yrs)

2005.91.00

Bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)

20 %

C (15 yrs)

2005.99.00

Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar, non-frozen (excl. preserved by sugar, homogenised vegetables of subheading 2005.10, and tomatoes, mushrooms, truffles, potatoes, peas (Pisum sativum), beans (Vigna, Phaseolus), asparagus, olives, sweetcorn (Zea Mays var. Saccharata) and bamboo shoots, unmixed)

20 %

E (excl)

2006.00.00

Vegetables, fruit, nuts, fruit-peel and other edible parts of plants, preserved by sugar (drained, glacé or crystallised)

20 %

E (excl)

2007.10.00

Homogenised preparations of jams, jellies, marmalades, fruit or nut purées and nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter, put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g

20 %

E (excl)

2007.91.00

Citrus fruit jams, jellies, marmalades, purées or pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter (excl. homogenised preparations of subheading 2007.10)

20 %

E (excl)

2007.99.10

Jams, jellies, marmalades, purées or pastes of fruit, obtained by cooking, whether or not containing added sugar or other sweetening matter (excl. citrus fruit and homogenised preparations of subheading 2007.10)

Peanut puree or pastes containing added sugar or sweetening matter

20 %

E (excl)

2007.99.90

Jams, jellies, marmalades, purées or pastes of fruit, obtained by cooking, whether or not containing added sugar or other sweetening matter (excl. citrus fruit and homogenised preparations of subheading 2007.10)

Other preparations whether or not containing sugar, other sweetening matter, n.e.s.

20 %

E (excl)

2008.11.10

Groundnuts, prepared or preserved (excl. preserved with sugar)

Ground nuts; peanut butter preserved

20 %

C (15 yrs)

2008.11.90

Groundnuts, prepared or preserved (excl. preserved with sugar)

Other nuts, ground nuts and other seeds (excl. peanut butter)

20 %

C (15 yrs)

2008.19.00

Nuts and other seeds, incl. mixtures, prepared or preserved (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and groundnuts)

20 %

C (15 yrs)

2008.20.00

Pineapples, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking)

20 %

E (excl)

2008.30.00

Citrus fruit, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s.

20 %

C (15 yrs)

2008.40.00

Pears, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s.

20 %

C (15 yrs)

2008.50.00

Apricots, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking)

20 %

C (15 yrs)

2008.60.00

Cherries, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking)

20 %

C (15 yrs)

2008.70.00

Peaches, incl. nectarines, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking)

20 %

C (15 yrs)

2008.80.00

Strawberries, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s.

20 %

C (15 yrs)

2008.91.00

Palm hearts, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. prepared or preserved with vinegar)

20 %

C (15 yrs)

2008.93.00

Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea), prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s.

20 %

C (15 yrs)

2008.97.00

Mixtures of fruits, nuts and other edible parts of plants, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. mixtures of nuts, groundnuts and other seeds and preparations of the Müsli type based on unroasted cereal flakes of subheading 1904.20.10, and prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking)

20 %

C (15 yrs)

2008.99.00

Fruit and other edible parts of plants, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, palm hearts and cranberries)

20 %

C (15 yrs)

2009.11.00

Frozen orange juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

20 %

E (excl)

2009.12.00

Orange juice, unfermented, Brix value <= 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit and frozen)

20 %

E (excl)

2009.19.00

Orange juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit, frozen, and of a Brix value <= 20 at 20°C)

20 %

E (excl)

2009.21.00

Grapefruit juice, unfermented, Brix value <= 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

20 %

E (excl)

2009.29.00

Grapefruit juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

20 %

E (excl)

2009.31.00

Single citrus fruit juice, unfermented, Brix value <= 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit, mixtures, orange juice and grapefruit juice)

20 %

E (excl)

2009.39.00

Single citrus fruit juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit, mixtures, orange juice and grapefruit juice)

20 %

E (excl)

2009.41.00

Pineapple juice, unfermented, Brix value <= 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

20 %

E (excl)

2009.49.00

Pineapple juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

20 %

E (excl)

2009.50.00

Tomato juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

20 %

E (excl)

2009.61.00

Grape juice, incl. grape must, unfermented, Brix value <= 30 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

20 %

E (excl)

2009.69.00

Grape juice, incl. grape must, unfermented, Brix value > 30 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

20 %

E (excl)

2009.71.00

Apple juice, unfermented, Brix value <= 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

20 %

E (excl)

2009.79.00

Apple juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

20 %

E (excl)

2009.81.10

Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

--- Cranberry (Vaccinium) juice of any single fruit or vegetable

20 %

E (excl)

2009.81.20

Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

--- Juice of any single fruit or

20 %

E (excl)

2009.89.00

Juice of fruit or vegetables, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit, mixtures, and juice of citrus fruit, pineapples, tomatoes, grapes, incl. grape must, apples and cranberries)

20 %

E (excl)

2009.90.00

Mixtures of fruit juices, incl. grape must, and vegetable juices, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit)

20 %

E (excl)

2101.11.00

Extracts, essences and concentrates, of coffee

20 %

E (excl)

2101.12.10

Preparations with a basis of extracts, essences or concentrates of coffee or with a basis of coffee

Preparations with a basis of coffee: Instant Coffee

20 %

E (excl)

2101.12.90

Preparations with a basis of extracts, essences or concentrates of coffee or with a basis of coffee

Other preparations with a basis of coffee (excl. Instant Coffee), n.e.s.

20 %

E (excl)

2101.20.10

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

Preparations with a basis of tea or mate: Instant tea

20 %

E (excl)

2101.20.90

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

Other preparations with a basis of tea or mate (excl. Instant tea), n.e.s.

20 %

E (excl)

2101.30.00

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

20 %

E (excl)

2102.10.10

Active yeasts

Brewery yeast

8 %

B (10 yrs)

2102.10.20

Active yeasts

Bakers' yeast

8 %

B (10 yrs)

2102.10.90

Active yeasts

Other active yeasts, n.e.s.

8 %

B (10 yrs)

2102.20.00

Inactive yeasts; other dead single-cell micro-organisms (excl. packaged as medicaments)

8 %

B (10 yrs)

2102.30.00

Prepared baking powders

8 %

C (15 yrs)

2103.10.00

Soya sauce

8 %

E (excl)

2103.20.00

Tomato ketchup and other tomato sauces

20 %

C (15 yrs)

2103.30.00

Mustard flour and meal, whether or not prepared, and mustard

20 %

E (excl)

2103.90.10

Preparations for sauces and prepared sauces; mixed condiments and seasonings (excl. soya sauce, tomato ketchup and other tomato sauces, mustard, and mustard flour and meal)

Salad dressings

20 %

E (excl)

2103.90.90

Preparations for sauces and prepared sauces; mixed condiments and seasonings (excl. soya sauce, tomato ketchup and other tomato sauces, mustard, and mustard flour and meal)

Other mixed condiments and mixed seasonings; n.e.s.

20 %

E (excl)

2104.10.00

Soups and broths and preparations therefor

20 %

E (excl)

2104.20.10

Food preparations consisting of finely homogenised mixtures of two or more basic ingredients, such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g

Baby foods

0 %

A (5 yrs)

2104.20.90

Food preparations consisting of finely homogenised mixtures of two or more basic ingredients, such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g

Homogenized composite food preparations (excl. baby foods), n.e.s.

20 %

C (15 yrs)

2105.00.10

Ice cream and other edible ice, whether or not containing cocoa

Ice cream

20 %

E (excl)

2105.00.90

Ice cream and other edible ice, whether or not containing cocoa

Edible ice (excl. ice cream)

20 %

E (excl)

2106.10.00

Protein concentrates and textured protein substances

20 %

E (excl)

2106.90.10

Food preparations, n.e.s.

Food preparations of flour or meal

20 %

C (15 yrs)

2106.90.20

Food preparations, n.e.s.

Preparations for making non-alcoholic beverages or cordials

20 %

C (15 yrs)

2106.90.30

Food preparations, n.e.s.

Preparations for making beverages, other than those with the basis of milk

20 %

C (15 yrs)

2106.90.40

Food preparations, n.e.s.

Ice cream mix

20 %

C (15 yrs)

2106.90.50

Food preparations, n.e.s.

Concentrates and pre-mixes for production of bread

20 %

C (15 yrs)

2106.90.90

Food preparations, n.e.s.

Other food preparations, n.e.s. or included

20 %

D (20 yrs)

2201.10.10

Mineral waters and aerated waters, not containing added sugar, other sweetening matter or flavoured

Natural mineral or spa water

USD 1,00 per litre

E (excl)

2201.10.90

Mineral waters and aerated waters, not containing added sugar, other sweetening matter or flavoured

Other mineral waters (excl. natural mineral or spa waters)

USD 1,00 per litre

E (excl)

2201.90.00

Ordinary natural water, not containing added sugar, other sweetening matter or flavoured; ice and snow (excl. mineral waters and aerated waters, sea water, distilled water, conductivity water or water of similar purity)

USD 1,00 per litre

E (excl)

2202.10.10

Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct consumption as a beverage

Waters including mineral waters and aerated waters containing added sugar

USD 1,00 per litre

E (excl)

2202.10.20

Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct consumption as a beverage

Waters including mineral waters and aerated waters containing other sweetening matter

USD 1,00 per litre

E (excl)

2202.10.90

Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct consumption as a beverage

Waters including mineral waters and aerated waters, flavoured or n.e.s.

USD 1,00 per litre

E (excl)

2202.90.00

Non-alcoholic beverages (excl. water, fruit or vegetable juices and milk)

USD 1,00 per litre

E (excl)

2203.00.10

Beer made from malt

Beer made from malt < 3 % by volume of alcohol

> 30 % or USD 2,00 per litre

E (excl)

2203.00.90

Beer made from malt

--- Other

> 30 % or USD 2,00 per litre

E (excl)

2204.10.10

Sparkling wine of fresh grapes

Sparkling wine of an alcohol strength by vol of <= 15 %

> 30 % or USD 2,00 per litre

E (excl)

2204.10.90

Sparkling wine of fresh grapes

Sparkling wine of an alcohol strength by vol of > 15 %

> 30 % or USD 2,00 per litre

E (excl)

2204.21.10

Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of <= 2 l (excl. sparkling wine)

Other wine of an alcohol strength by vol of <= 15 %

> 30 % or USD 2,00 per litre

E (excl)

2204.21.90

Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of <= 2 l (excl. sparkling wine)

Other wine of an alcohol strength by vol of > 15 %

> 30 % or USD 2,00 per litre

E (excl)

2204.29.10

Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of > 2 l (excl. sparkling wine)

Other wine of fresh grape incl. fortified wines of an alcohol strength of <= 15 %

> 30 % or USD 2,00 per litre

E (excl)

2204.29.90

Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of > 2 l (excl. sparkling wine)

Of an alcohol strength by vol of > 15 %

> 30 % or USD 2,00 per litre

E (excl)

2204.30.00

Grape must, of an actual alcoholic strength of > 0,5 % vol (excl. grape must whose fermentation has been arrested by the addition of alcohol)

> 30 % or USD 2,00 per litre

E (excl)

2205.10.10

Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of <= 2 l

Sacramental Wines in containers holding < 2 l

> 30 % or USD 2,00 per litre

E (excl)

2205.10.20

Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of <= 2 l

Vermouth wines of fresh grapes flavoured of an alcohol strength by volume of <= 15 %

> 30 % or USD 2,00 per litre

E (excl)

2205.10.90

Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of <= 2 l

Other wines of an alcohol strength by volume of > 15 %

> 30 % or USD 2,00 per litre

E (excl)

2205.90.10

Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of > 2 l

Other sacramental wines n.e.s.

> 30 % or USD 2,00 per litre

E (excl)

2205.90.20

Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of > 2 l

Other wines of an alcohol strength by volume of <= 15 %

> 30 % or USD 2,00 per litre

E (excl)

2205.90.90

Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of > 2 l

Other wines of an alcohol strength by volume of > 15 %

> 30 % or USD 2,00 per litre

E (excl)

2206.00.10

Cider, perry, mead and other fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, n.e.s. (excl. beer, wine or fresh grapes, grape must, vermouth and other wine of fresh grapes flavoured with plants or aromatic substances)

--- Of an alcohol strength by volume of <= 15 %

> 30 % or USD 2,00 per litre

E (excl)

2206.00.90

Cider, perry, mead and other fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, n.e.s. (excl. beer, wine or fresh grapes, grape must, vermouth and other wine of fresh grapes flavoured with plants or aromatic substances)

Other fermented beverages of an alcohol strength by volume of > 15 %

> 30 % or USD 3,00 per litre

E (excl)

2207.10.00

Undenatured ethyl alcohol, of actual alcoholic strength of >= 80 %

8 %

E (excl)

2207.20.00

Denatured ethyl alcohol and other spirits of any strength

8 %

E (excl)

2208.20.10

Spirits obtained by distilling grape wine or grape marc

Spirits obtained by distilling grape wine or marc of an alcohol strength of <= 30 %

> 30 % or USD 3,00 per litre

E (excl)

2208.20.20

Spirits obtained by distilling grape wine or grape marc

Spirits obtained by distilling grape or marc of an alcohol strength > 30 % but < 57,12 %

> 30 % or USD 3,00 per litre

E (excl)

2208.20.90

Spirits obtained by distilling grape wine or grape marc

Spirits obtained by distilling grape wine or marc of an alcohol strength of => 57,12 %

> 30 % or USD 3,00 per litre

E (excl)

2208.30.10

Whiskies

Whiskies of an alcohol strength by volume of <= 30 %

> 30 % or USD 3,00 per litre

E (excl)

2208.30.20

Whiskies

Whiskies of an alcohol strength by volume > 30 % but < 57,12 %

> 30 % or USD 3,00 per litre

E (excl)

2208.30.90

Whiskies

Whiskies of an alcohol strength by volume of => 57,12 %

> 30 % or USD 3,00 per litre

E (excl)

2208.40.10

Rum and other spirits obtained by distilling fermented sugar-cane products

Rum and tafia of an alcohol strength by volume of <= 30 %.

> 30 % or USD 3,00 per litre

E (excl)

2208.40.20

Rum and other spirits obtained by distilling fermented sugar-cane products

Rum and tafia of an alcohol strength by volume > 30 % but < 57,12 %

> 30 % or USD 3,00 per litre

E (excl)

2208.40.90

Rum and other spirits obtained by distilling fermented sugar-cane products

Rum and tafia of an alcohol strength by volume of => 57,12 %

> 30 % or USD 3,00 per litre

E (excl)

2208.50.10

Gin and Geneva

Gin and geneva of an alcohol strength by volume of <= 30 %

> 30 % or USD 3,00 per litre

E (excl)

2208.50.20

Gin and Geneva

Gin and geneva of an alcohol strength by volume > 30 % but < 57,12 %

> 30 % or USD 3,00 per litre

E (excl)

2208.50.90

Gin and Geneva

Gin and geneva of an alcohol strength by volume of => 57,12 %

> 30 % or USD 3,00 per litre

E (excl)

2208.60.10

Vodka

Vodka of an alcohol strength by volume of <= 30 %

> 30 % or USD 3,00 per litre

E (excl)

2208.60.20

Vodka

Vodka of an alcohol strength by volume of > 30 % but < 57,12 %

> 30 % or USD 3,00 per litre

E (excl)

2208.60.90

Vodka

Vodka of an alcohol strength by volume of= > 57,12 %

> 30 % or USD 3,00 per litre

E (excl)

2208.70.10

Liqueurs and cordials

Liqueurs of an alcohol strength by volume of <= 30 %

> 30 % or USD 3,00 per litre

E (excl)

2208.70.12

Liqueurs and cordials

Liqueurs of an alcohol strength by volume of > 30 % but < 57,12 %

> 30 % or USD 3,00 per litre

E (excl)

2208.70.19