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Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Type Regulation
Publication 1994-12-31
State In force
Text As published
Department European Commission
Source EUR-Lex
articles 3

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API
31.12.1994 EN Official Journal of the European Communities L 345/1

COMMISSION REGULATION (EC) No 3115/94 of

20 December 1994

amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(1), and in particular Articles 9 and 12 thereof,

Whereas Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter called the ‘combined nomenclature’, to meet, at one and the same time, the requirements both of the Common Customs Tariff and of the external trade statistics of the Community;

Whereas it is necessary to amend the combined nomenclature to take account of:

Whereas Article 12 of Regulation (EEC) No 2658/87 provides for the Commission to adopt each year by means of a regulation, to apply from 1 January of the following year, a complete version of the combined nomenclature together with the corresponding autonomous and conventional rates of duty of the Common Customs Tariff, as it results from measures adopted by the Council or by the Commission(4);

Whereas it is necessary to update the list at Annex II to Regulation (EEC) No 2658/87 concerning the specific Community measures referred to in Article 2 of that Regulation in order to take account of the evolution of Community measures liable to affect Taric;

Whereas the measures provided for in this Regulation are in accordance with the opinion of the Tariff and Statistical Nomenclature Section of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Annexes I and II to Regulation (EEC) No 2658/87 are hereby replaced by the Annexes to this Regulation.

Article 2

The autonomous and conventional rates of duties listed in Annex I, Part 3, Section I, Annex 2, shall replace the corresponding rates of duties listed in Annex I, Part 2 (the schedule of customs duties) from the date decided by the Council in the framework of implementing the agreements concluded during the Uruguay Round of multilateral trade negotiations.

Article 3

This Regulation shall enter into force on 1 January 1995.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 20 December 1994.

For the Commission

Christiane SCRIVENER

Member of the Commission

(1)  OJ No L 256, 7. 9. 1987, p. 1.

(2)  Decision not yet published in the Official Journal.

(3)  Regulation not yet published in the Official Journal.

(4)  Incorporated in Annex I to this Regulation are amendments resulting from the adoption of the following measures:

ANNEX I

COMBINED NOMENCLATURE

SUMMARY

PART ONE — PRELIMINARY PROVISIONS

Section I — General rules
A. General rules for the interpretation of the combined nomenclature 11
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B. General rules concerning duties 12
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C. General rules applicable both to nomenclature and to duties 13

Section II — Special provisions
A. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms 13
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B. Civil aircraft and goods for use in civil aircraft 15
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C. Standard rate of duty 16
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D. Containers and packing materials 17
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Signs, abbreviations and symbols 18
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Supplementary units 19

PART TWO — SCHEDULE OF CUSTOMS DUTIES

Section I

Live animals; animal products

Chapter
1 Live animals 23
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2 Meat and edible meat offal 27
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3 Fish and crustaceans, molluscs and other aquatic invertebrates 42
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4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 58
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5 Products of animal origin, not elsewhere specified or included 69

Section II

Vegetable products
6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 71
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7 Edible vegetables and certain roots and tubers 74
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8 Edible fruit and nuts; peel of citrus fruits or melons 82
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9 Coffee, tea, mate and spices 94
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10 Cereals 98
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11 Products of the milling industry; malt; starches; inulin; wheat gluten 103
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12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 109
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13 Lac; gums, resins and other vegetable saps and extracts 114
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14 Vegetable plaiting materials; vegetable products not elsewhere specified or included 116

Section III

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 118

Section IV

Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 131
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17 Sugars and sugar confectionery 137
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18 Cocoa and cocoa preparations 141
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19 Preparations of cereals, flour, starch or milk; pastrycooks' products 144
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20 Preparations of vegetables, fruit, nuts or other parts of plants 148
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21 Miscellaneous edible preparations 167
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22 Beverages, spirits and vinegar 171
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23 Residues and waste from the food industries; prepared animal fodder 185
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24 Tobacco and manufactured tobacco substitutes 190

Section V

Mineral products
25 Salt; sulphur; earths and stone; plastering materials, lime and cement 193
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26 Ores, slag and ash 200
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27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 203

Section VI

Products of the chemical or allied industries
28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 213
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29 Organic chemicals 228
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30 Pharmaceutical products 252
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31 Fertilizers 256
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32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 260
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33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations 265
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34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster 268
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35 Albuminoidal substances; modified starches; glues; enzymes 271
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36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 274
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37 Photographic or cinematographic goods 275
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38 Miscellaneous chemical products 279

Section VII

Plastics and articles thereof; rubber and articles thereof
39 Plastics and articles thereof 286
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40 Rubber and articles thereof 300

Section VIII

Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
41 Raw hides and skins (other than furskins) and leather 307
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42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) 311
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43 Furskins and artificial fur; manufactures thereof 314

Section IX

Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
44 Wood and articles of wood; wood charcoal 317
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45 Cork and articles of cork 327
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46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 329

Section X

Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof
47 Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard 331
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48 Paper and paperboard; articles of paper pulp, of paper or of paperboard 333
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49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 349

Section XI

Textiles and textile articles
50 Silk 357
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51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric 360
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52 Cotton 365
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53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 374
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54 Man-made filaments 378
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55 Man-made staple fibres 384
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56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof 392
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57 Carpets and other textile floor coverings 396
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58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 399
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59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 403
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60 Knitted or crocheted fabrics 408
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61 Articles of apparel and clothing accessories, knitted or crocheted 411
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62 Articles of apparel and clothing accessories, not knitted or crocheted 421
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63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags 432

Section XII

Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair
64 Footwear, gaiters and the like; parts of such articles 437
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65 Headgear and parts thereof 443
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66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding crops and parts thereof 445
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67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair 446

Section XIII

Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware
68 Articles of stone, plaster, cement, asbestos, mica or similar materials 448
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69 Ceramic products 453
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70 Glass and glassware 458

Section XIV

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coins
71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coins 467

Section XV

Base metals and articles of base metal
72 Iron and steel 474
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73 Articles of iron or steel 505
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74 Copper and articles thereof 520
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75 Nickel and articles thereof 527
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76 Aluminium and articles thereof 530
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77 (Reserved for possible future use in the harmonized system)
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78 Lead and articles thereof 536
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79 Zinc and articles thereof 539
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80 Tin and articles thereof 542
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81 Other base metals; cermets; articles thereof 545
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82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 549
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83 Miscellaneous articles of base metal 556

Section XVI

Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 561
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85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 613

Section XVII

Vehicles, aircraft, vessels and associated transport equipment
86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds 649
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87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof 652
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88 Aircraft, spacecraft, and parts thereof 664
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89 Ships, boats and floating structures 666

Section XVIII

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof 669
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91 Clocks and watches and parts thereof 687
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92 Musical instruments; parts and accessories of such articles 693

Section XIX

Arms and ammunition; parts and accessories thereof
93 Arms and ammunition; parts and accessories thereof 696

Section XX

Miscellaneous manufactured articles
94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings 698
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95 Toys, games, and sports requisites; parts and accessories thereof 704
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96 Miscellaneous manufactured articles 709

Section XXI

Works of art, collectors' pieces and antiques
97 Works of art, collectors' pieces and antiques 715
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98 Complete industrial plant exported in accordance with Commission Regulation (EEC) No 518/79 717
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99 (Reserved for special uses determined by the competent Community authorities)

PART THREE — TARIFF ANNEXES

Section I — Agricultural annexes
Annex 1 Headings or subheadings of which only part is covered by a GATT concession or in which different concessions have been granted 721
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Annex 2 Products to which an entry price applies 731

Section II — Lists of pharmaceutical substances which qualify for duty-free treatment
Annex 3 List of International Non-proprietary Names (INNs), provided for pharmaceutical substances by the World Health Organisation, which are free of duty 766
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Annex 4 List of prefixes and suffixes which, in combination with the INNs of Annex 3, describe the salts, esters or hydrates of INNs; these salts, esters and hydrates are free of duty, on condition that they are classifiable in the same 6-digit HS-heading as the corresponding INN 881
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Annex 5 Salts, esters and hydrates of INNs, which are not classified in the same HS-heading as the corresponding INNs and which are free of duty 885
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Annex 6 List of pharmaceutical intermediates, i.e. compounds used for the manufacture of finished pharmaceutical products, which are free of duty 887

PART ONE

PRELIMINARY PROVISIONS

SECTION I

GENERAL RULES

A. General rules for the interpretation of the combined nomenclature

Classification of goods in the combined nomenclature shall be governed by the following principles:
1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
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2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
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3. When by application of rule 2 (b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows: (a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods; (b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character in so far as this criterion is applicable; (c) when goods cannot be classified by reference to 3 (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
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4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
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5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein: (a) camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character; (b) subject to the provisions of rule 5 (a), packing materials and packing containers(1) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
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6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule the relative section and chapter notes also apply, unless the context otherwise requires.

B. General rules concerning duties
1. The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Economic Community has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 4 of the schedule of duties. Unless the context otherwise requires, these conventional duties are applicable to goods, other than those referred to above, imported from any third country. The autonomous duties shown in column 3 are applicable: — when they are less than the conventional duties, or — when no conventional duty exists, in which case a dash is shown in column 4.
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2. Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.
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3. Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.
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4. The duties expressed as percentage rates in columns 3 and 4 are ad valorem duties.
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5. The symbol ‘AGR’ appearing in column 3 opposite certain headings or subheadings denotes that the goods concerned are subject to levies. When the customs duty is followed by the sign ‘ + ’ and the symbol ‘AGR’ for example ‘16 + AGR’, the goods are subject to both duty and levy. When the customs duty is followed by the symbol ‘(AGR)’, for example ‘20 (AGR)’, the figure 20 refers to a rate of duty made obsolete by the introduction of the levy system.
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6. The symbol ‘MOB’ in columns 3 and 4 denotes that the goods concerned are chargeable with a ‘variable component’ determined under the regulations relating to trade in certain goods processed from agricultural products.
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7. The symbol ‘AD S/Z’ or ‘AD F/M’ in column 4 in Chapters 17 to 19 and 21 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the rules concerning trade in certain processed agricultural products.
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8. The symbol ‘AD S/Z’ in column 4 in Chapters 8 and 20 indicates that the Community reserves the right to charge, over and above the bound duty, an additional duty on sugar corresponding to the duty payable on imported sugar and applicable to the quantity of various sugars contained in this product in excess of the percentage by weight laid down in the additional note to Chapter 8 and in additional notes 3 and 5 to Chapter 20, or, in respect of products falling within heading Nos 0811 and 2006 to 2008 which exceed 13 % by weight.
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9. In heading No 2008, columns 3 and 4, the symbol ‘2 AD S/Z’ indicates that the applicable rate of the additional duty on sugar is fixed at a standard rate of 2 % of the customs value of the goods.
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10. In Chapter 22 the symbol ‘ECU/% vol/hl’ in columns 3 and 4 means that a specific duty, expressed in ecus, is to be calculated for each percentage volume of alcohol per hectolitre. Thus a beverage having an alcohol content by volume of 40 % is to be charged as follows: — ‘ECU 1/% vol/hl’ = ECU 1 x 40, giving a duty of ECU 40 per hectolitre, or — ‘ECU 1/% vol/hl + ECU 5/hl’ = ECU 1 x 40 plus ECU 5, giving a duty of ECU 45 per hectolitre. Where, in addition, a minimum (MIN) value is shown, for example ‘ECU 1,6/% vol/hl MIN ECU 9/hl’, it means that the duty, calculated on the basis of the abovementioned rule, is to be compared with the minimum duty, for example ‘ECU 9/hl’, and the higher of the two is to be applied.

C. General rules applicable both to nomenclature and to duties
1. Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.
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2. The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be: (a) in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials and packing containers; (b) in the case of a reference to ‘net weight’ or simply to ‘weight’ without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.
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3. Pursuant to Article 18 (1) of Regulation (EEC) No 2913/92(2) and without prejudice to special provisions drawn up in other fields, in particular for agriculture, the equivalent in national currencies of the ecu by reference to which certain specific customs duties are expressed, or which is used as a criterion limiting the scope of certain subheadings, shall be that obtaining on the first working day of October 1994 to be published in the ‘C’ series of the Official Journal of the European Communities. However, where a change in the bilateral central rate of one or more national currencies occurs the provisions of Article 18 (2) of the abovementioned Regulation shall apply.

SECTION II

SPECIAL PROVISIONS

A. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms
1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.
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2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: 1. fixed, subheading ex 8430 49 operating in the territorial sea of Member States; 2. or floating or submersible, subheading 8905 20; for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms; (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland. Code number Description (1) (2) 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 8901 10 –  Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds 8901 10 10 – –  Sea-going 8901 20 –  Tankers 8901 20 10 – –  Sea-going 8901 30 –  Refrigerated vessels, other than those of subheading 8901 20 8901 30 10 – –  Sea-going 8901 90 –  Other vessels for the transport of goods and other vessels for the transport of both persons and goods 8901 90 10 – –  Sea-going 8902 00 Fishing vessels; factory ships and other vessels for processing or preserving fishery products –  Sea-going 8902 00 11 – –  Of a gross tonnage exceeding 250 tons (GRT) 8902 00 19 – –  Of a gross tonnage not exceeding 250 tons (GRT) 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes –  Other 8903 91 – –  Sailboats, with or without auxiliary motor 8903 91 10 – – –  Sea-going 8903 92 – –  Motorboats, other than outboard motorboats 8903 92 10 – – –  Sea-going 8904 00 Tugs and pusher craft 8904 00 10 –  Tugs –  Pusher craft 8904 00 91 – –  Sea-going 8905 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 8905 10 –  Dredgers 8905 10 10 – –  Sea-going 8905 90 –  Other 8905 90 10 – –  Sea-going 8906 00 Other vessels, including warships and lifeboats other than rowing boats 8906 00 10 –  Warships –  Other 8906 00 91 – –  Sea-going
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3. The suspensions shall be subject to conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods.

B. Civil aircraft and goods for use in civil aircraft
1. Relief from customs duty is provided for: — civil aircraft, — certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion, — ground flying-trainers and their parts, for civil use. These goods are covered by subheading(3) with a footnote reference in the following terms: Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the Preliminary Provisions.
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2. For the purposes of paragraph 1, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.
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3. For the application of pargraph 1, second indent, the expression ‘for use in civil aircraft’ in all relevant subheadings(3) shall include goods for use in ground flying trainers for civil use.

C. Pharmaceutical products
1. Relief from customs duty is provided for pharmaceutical products of the following categories: (i) those pharmaceutical substances which are listed in Annex 3 and which are known by the International Non-proprietary Names (INNs) provided for them by the World Health Organisation; (ii) salts, esters and hydrates of INNs, which are described by the combination of INNs of Annex 3 with prefixes or suffixes of Annex 4, on condition that such products are classifiable in the same 6-digit HS-headings as the corresponding INNs; (iii) salts, esters and hydrates of INNs, which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-heading as the corresponding INNs; (iv) the products which are listed in Annex 6 and which are used in the manufacture of pharmaceutical products. The subheadings concerned are within the following headings: 2818 30, 2833 22, 2841 10, 2842 10, 2842 90, 2843 30, 2843 90, 2844 40, 2845 90, 2846 90, 2902 19, 2902 90, 2903 22, 2903 30, 2903 40, 2903 51, 2903 59, 2903 62, 2903 69, 2904 10, 2904 90, 2905 22, 2905 29, 2905 39, 2905 49, 2905 50, 2906 11, 2906 19, 2906 21, 2906 29, 2907 19, 2907 29, 2908 10, 2908 20, 2908 90, 2909 19, 2909 20, 2909 30, 2909 49, 2909 50, 2910 90, 2911 00, 2912 19, 2912 29, 2912 49, 2914 19, 2914 29, 2914 30, 2914 49, 2914 50, 2914 69, 2914 70, 2915 29, 2915 39, 2915 50, 2915 60, 2915 70, 2915 90, 2916 15, 2916 19, 2916 20, 2916 39, 2917 13, 2917 19, 2917 20, 2917 34, 2917 39, 2918 11, 2918 16, 2918 17, 2918 19, 2918 22, 2918 23, 2918 29, 2918 30, 2918 90, 2919 00, 2920 10, 2920 90, 2921 12, 2921 19, 2921 29, 2921 30, 2921 42, 2921 45, 2921 49, 2921 59, 2922 11, 2922 19, 2922 29, 2922 30, 2922 41, 2922 42, 2922 49, 2922 50, 2923 10, 2923 20, 2923 90, 2924 10, 2924 21, 2924 29, 2925 19, 2925 20, 2926 90, 2927 00, 2928 00, 2929 90, 2930 20, 2930 30, 2930 40, 2930 90, 2931 00, 2932 19, 2932 29, 2932 90, 2933 11, 2933 19, 2933 21, 2933 29, 2933 39, 2933 40, 2933 51, 2933 59, 2933 69, 2933 79, 2933 90, 2934 10, 2934 20, 2934 30, 2934 90, 2935 00, 2936 10, 2936 21, 2936 22, 2936 23, 2936 24, 2936 25, 2936 26, 2936 27, 2936 28, 2936 29, 2937 10, 2937 21, 2937 22, 2937 29, 2937 91, 2937 92, 2937 99, 2938 10, 2938 90, 2939 10, 2939 29, 2939 40, 2939 50, 2939 60, 2939 90, 2940 00, 2941 10, 2941 20, 2941 30, 2941 40, 2941 50, 2941 90, 2942 00, 3001 20, 3001 90, 3002 10, 3002 90, 3003 31, 3003 40, 3003 90, 3004 31, 3102 70, 3203 00, 3204 12, 3204 13, 3204 19, 3204 90, 3402 12, 3402 13, 3507 90, 3808 40, 3823 90, 3901 90, 3902 90, 3904 61, 3905 90, 3906 90, 3907 10, 3907 20, 3907 30, 3907 60, 3907 99, 3908 10, 3909 10, 3909 40, 3910 00, 3911 90, 3912 20, 3912 31, 3912 39, 3912 90, 3913 90, 3914 00.

D. Standard rate of duty
1. Customs duty shall be charged at the flat rate of 10 % ad valorem on goods: — contained in consignments sent by one private individual to another, or — contained in travellers' personal luggage, provided that such importations are not of a commercial nature. This flat rate 10% customs duty shall apply provided that the value of the goods subject to import duty does not exceed ECU 200 per consignment or per traveller. Such flat rate assessment shall not apply to goods falling within Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Council Regulation (EEC) No 918/83(4), as last amended by Regulation (EEC) No 355/94(5).
--- --- ---
2. Importations shall be treated as not being of a commercial nature if: (a) in the case of goods contained in consignments sent by one private individual to another, such consignments: — are of an occasional nature, — contain goods exclusively for the personal use of the consignee or his family; which do not by their nature or quantity reflect any commercial interest, — are sent to the consignee by the consignor free of payment of any kind; (b) in the case of goods contained in travellers' personal luggage, they: — are of an occasional nature, and — consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.
--- --- ---
3. The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83. For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and agricultural levies and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.
--- --- ---
4. Member States may round off the amount in national currencies resulting from the conversion of the sum of ECU 200.
--- --- ---
5. Member States may maintain unchanged the equivalent in national currency of the sum of ECU 200 if, at the time of the annual adjustment provided for in the first paragraph of Article 18 (1) of Regulation (EEC) No 2913/92 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.

F. Containers and packing materials

The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5 (a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented.
1. When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be: (a) chargeable at the same rate of customs duty as the goods: — where such goods are subject to an ad valorem customs duty, or — where they are to be included in the dutiable weight of the goods; (b) admitted free of customs duties: — where the goods are free of customs duty, or — where the goods are dutiable otherwise than by reference to weight or value, or — where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.
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2. Where containers and packing materials covered by the provisions of paragraphs 1 (a) and (b) contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.

SIGNS, ABBREVIATIONS AND SYMBOLS
* Refers to new code numbers
■ Refers to code numbers used the previous year but with differing coverage
AD F/M Additional duty on flour
AD S/Z Additional duty on sugar
AGR Levy
b/f Bottle flask
INN International non-proprietary name
INNM International non-proprietary name modified
ISO International Organization for Standardization
Kbit 1 024 bits
kg/br Kilogram, gross
kg/net Kilogram, net
MAX Maximum
Mbit 1 048 576 bits
MIN Minimum
MOB Variable component

SUPPLEMENTARY UNITS
BRT Gross registered tonne (28 316 m3)
c/k Carats (1 metric carat = 2 x 10-4 kg)
ce/el Number of cells
ct/l Carrying capacity in tonnes(6)
g Gram
gi F/S Gram of fissile isotopes
kg H2O2 Kilogram of hydrogen peroxide
kg K2O Kilogram of potassium oxide
kg KOH Kilogram of potassium hydroxide (caustic potash)
kg met.am. Kilogram of methylamines
kg N Kilogram of nitrogen
kg NaOH Kilogram of sodium hydroxide (caustic soda)
kg/net eda Kilogram drained net weight
kg P2O5 Kilogram of diphosphorus pentaoxide
kg 90% sdt Kilogram of substance 90 % dry
kg U Kilogram of uranium
1 000kWh 1 000 kilowatt hours
l Litre
1 000 l 1 000 litres
l alc. 100% Litre pure (100 %) alcohol
m Metre
m2 Square metre
m3 Cubic metre
1 000m3 1 000 cubic metres
pa Number of pairs
p/st Number of items
100 p/st Hundred items
1 000 p/st Thousand items
TJ Terajoule (gross calorific value)

PART TWO

SCHEDULE OF CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Notes

CHAPTER 1

LIVE ANIMALS

Note
CN code Description autonomous (%) or levy (AGR) conventional (%) Supplementary unit
(1) (2) (3) (4) (5)
0101 Live horses, asses, mules and ninnies
–  Horses
0101 11 00 – –  Pure-bred breeding animals(7) Free Free p/st
0101 19 – –  Other
0101 19 10 – – –  For slaughter(7) 11 4 p/st
0101 19 90 – – –  Other 23 18 p/st
0101 20 –  Asses, mules and hinnies
0101 20 10 – –  Asses 12 — p/st
0101 20 90 – –  Mules and hinnies 17 — p/st
0102 Live bovine animals
0102 10 –  Pure-bred breeding animals(7)
0102 10 10 – –  Heifers (female bovines that have never calved) Free Free p/st
0102 10 30 – –  Cows Free Free p/st
0102 10 90 – –  Other Free Free p/st
0102 90 –  Other
– –  Domestic species
0102 90 05 – – –  Of a weight not exceeding 80 kg 16 + AGR(8) (9) (10) (11) p/st
– – –  Of a weight exceeding 80 kg but not exceeding 160 kg
0102 90 21 – – – –  For slaughter 16 + AGR(9) — p/st
0102 90 29 – – – –  Other 16 + AGR(8) (9) (10) (11) p/st
– – –  Of a weight exceeding 160 kg but not exceeding 300 kg
0102 90 41 – – – –  For slaughter 16 + AGR(9) — p/st
0102 90 49 – – – –  Other 16 + AGR(8) (9) (10) (11) p/st
– – –  Of a weight exceeding 300 kg
– – – –  Heifers (female bovines that have never calved)
0102 90 51 – – – – –  For slaughter 16 + AGR(9) — p/st
0102 90 59 – – – – –  Other 16 + AGR(9) (10) (11) p/st
– – – –  Cows
0102 90 61 – – – – –  For slaughter 16 + AGR(9) — p/st
0102 90 69 – – – – –  Other 16 + AGR(9) (10) (11) p/st
– – – –  Other
0102 90 71 – – – – –  For slaughter 16 + AGR(9) — p/st
0102 90 79 – – – – –  Other 16 + AGR(9) (11) p/st
0102 90 90 – –  Other Free — p/st
0103 Live swine
0103 10 00 –  Pure-bred breeding animals(7) Free Free p/st
–  Other
0103 91 – –  Weighing less than 50 kg
0103 91 10 – – –  Domestic species 16 (AGR) — p/st
0103 91 90 – – –  Other Free — p/st
0103 92 – –  Weighing 50 kg or more
– – –  Domestic species
0103 92 11 – – – –  Sows having farrowed at least once, of a weight of not less than 160 kg 16 (AGR) — p/st
0103 92 19 – – – –  Other 16 (AGR) — p/st
0103 92 90 – – –  Other Free — p/st
0104 Live sheep and goats
0104 10 –  Sheep
0104 10 10 – –  Pure-bred breeding animals(7) Free Free p/st
– –  Other
0104 10 30 – – –  Lambs (up to a year old) 15 (AGR) — p/st
0104 10 80 – – –  Other 15 (AGR) — p/st
0104 20 –  Goats
0104 20 10 – –  Pure-bred breeding animals(7) 5 — p/st
0104 20 90 – –  Other 5 (AGR) — p/st
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
–  Weighing not more than 185 g
0105 11 – –  Fowls of the species Gallus domesticus:
– – –  Grandparent and parent female chicks
0105 11 11 – – – –  Laying stocks 12 (AGR) — p/st
0105 11 19 – – – –  Other 12 (AGR) — p/st
– – –  Other
0105 11 91 – – – –  Laying stocks 12 (AGR) — p/st
0105 11 99 – – – –  Other 12 (AGR) — p/st
0105 19 – –  Other
0105 19 10 – – –  Geese and turkeys 12 (AGR) — p/st
0105 19 90 – – –  Ducks and guinea fowls 12 (AGR) — p/st
–  Other
0105 91 00 – –  Fowls of the species Gallus domesticus 12 (AGR) — p/st
0105 99 – –  Other
0105 99 10 – – –  Ducks 12 (AGR) — p/st
0105 99 20 – – –  Geese 12 (AGR) — p/st
0105 99 30 – – –  Turkeys 12 (AGR) — p/st
0105 99 50 – – –  Guinea fowls 12 (AGR) — p/st
0106 00 Other live animals
0106 00 10 –  Domestic rabbits 10 6 —
0106 00 20 –  Pigeons 12 10 —
0106 00 90 –  Other Free Free —

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

Additional notes

The forequarters and the hindquarters constituting ‘compensated quarters’ must be imported at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters).

The ham (leg) is separated from the rest of the half-carcase so that it includes, at most, the last lumbar vertebra;

The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal vertebra. The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles, (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column;

The blade-bone and attached muscles presented separately shall remain classified in this subheading as a part of the shoulder;

The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column;

The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles.

If the cuts falling within subheadings 0210 11 11 and 0210 11 19 as well as 0210 11 31, 0210 11 39, 0210 19 30 and 0210 19 60 are derived from a bacon side from which the bones indicated under paragraph 2 A (g) have already been removed, the lines of cutting shall follow those defined under paragraph 2 A (b), (c) and (d) accordingly; in any case, these cuts or parts thereof shall contain bones.

The head is separated from the rest of the half-carcase by a straight cut parallel to the cranium. The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part (including the chaps), are considered parts of heads. The boneless meat of the fore-end (including the jowl) fall within subheading 0203 19 55, 0203 29 55, 0210 19 51 or 0210 19 81 as the case may be.

Those subheadings also include subcutaneous pig fat from which the rind has been removed.

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