Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80

26.6.1995	EN	Official Journal of the European Communities	L 142/1

COMMISSION REGULATION (EC) No 1359/95

of 13 June 1995

amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80

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 Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Regulation (EEC) No 2658/87 which entered into force on 1 January 1995 took into account:

• — changes in requirements relating to statistics and commercial policy, in particular by virtue of Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994)(2) and Council Regulation (EC) No 3231/94 of 22 December 1994 concerning certain measures resulting from the conclusion of negotiations under Article XXIV:6 and other measures necessary for simplification purposes(3),

• — the need to align or clarify texts;

Whereas it is necessary to implement, with effect from 1 July 1995, certain tariff measures, in particular for agricultural products as defined within the framework of the Uruguay Round multilateral negotiations;

Whereas it is appropriate for the Commission to adopt by means of a regulation to apply from 1 July 1995, 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 Decision 94/800/EC and Regulation (EC) No 3231/94 as well as other measures adopted by the Council or by the Commission(4);

Whereas Regulation (EEC) No 802/80(5), as amended by Regulation (EEC) No 2723/90(6), classified certain products as butter under subheading 0405 00 10 of te combined nomenclature; whereas this classification is no longer in line with the new structure of heading No 0405 of the combined nomenclature annexed to this Regulation; whereas Regulation (EEC) No 802/80 should therefore be repealed;

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

Regulation (EEC) No 802/80 is hereby repealed.

Article 3

This Regulation shall enter into force on 1 July 1995.

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

Done at Brussels, 13 June 1995.

For the Commission

M. MONTI

Member of the Commission

(1)  OJ No L 256, 7.9. 1987, p. 1.

(2)  OJ No L 336, 23. 12. 1994, p. 1.

(3)  OJ No L 338, 28. 12. 1994, p. 1.

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

• — Commission Regulation (EC) No 3330/94 of 21 December 1994 (OJ No L 350, 31. 12. 1994, p. 52),

• — Commission Regulation (EC) No 656/95 of 28 March 1995 (OJ No L 69, 29. 3. 1995, p. 1).

(5)  OJ No L 87, 1. 4. 1980, p. 54.

(6)  OJ No L 261, 25. 9. 1990, p. 24.

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.	Pharmaceutical products	15
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D.	Standard rate of duty	16
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E.	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	47
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4	Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included	63
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5	Products of animal origin, not elsewhere specified or included	81

Section II

Vegetable products

6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage	84
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7	Edible vegetables and certain roots and tubers	87
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8	Edible fruit and nuts; peel of citrus fruits or melons	95
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9	Coffee, tea, mate and spices	106
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10	Cereals	110
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11	Products of the milling industry; malt; starches; inulin; wheat gluten	116
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12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder	122
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13	Lac; gums, resins and other vegetable saps and extracts	127
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14	Vegetable plaiting materials; vegetable products not elsewhere specified or included	129

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	131

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	144
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17	Sugars and sugar confectionery	150
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18	Cocoa and cocoa preparations	155
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19	Preparations of cereals, flour, starch or milk; pastry-cooks' products	158
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20	Preparations of vegetables, fruit, nuts or other parts of plants	164
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21	Miscellaneous edible preparations	185
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22	Beverages, spirits and vinegar	190
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23	Residues and waste from the food industries; prepared animal fodder	202
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24	Tobacco and manufactured tobacco substitutes	208

Section V

Mineral products

25	Salt; sulphur; earths and stone; plastering materials, lime and cement	212
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26	Ores, slag and ash	219
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27	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes	222

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	233
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29	Organic chemicals	248
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30	Pharmaceutical products	273
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31	Fertilizers	278
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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	282
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33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations	287
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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	290
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35	Albuminoidal substances; modified starches; glues; enzymes	294
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36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	297
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37	Photographic or cinematographic goods	299
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38	Miscellaneous chemical products	303

Section VII

Plastics and articles thereof; rubber and articles thereof

39	Plastics and articles thereof	311
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40	Rubber and articles thereof	326

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	334
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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)	338
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43	Furskins and artificial fur; manufactures thereof	342

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	345
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45	Cork and articles of cork	356
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46	Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork	358

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	360
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48	Paper and paperboard; articles of paper pulp, of paper or of paperboard	362
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49	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans	378

Section XI

Textiles and textile articles

50	Silk	381
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51	Wool, fine or coarse animal hair; horsehair yarn and woven fabric	389
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52	Cotton	394
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53	Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn	403
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54	Man-made filaments	407
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55	Man-made staple fibres	413
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56	Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof	421
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57	Carpets and other textile floor coverings	425
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58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery	428
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59	Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use	432
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60	Knitted or crocheted fabrics	437
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61	Articles of apparel and clothing accessories, knitted or crocheted	440
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62	Articles of apparel and clothing accessories, not knitted or crocheted	450
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63	Other made-up textile articles; sets; worn clothing and worn textile articles; rags	461

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	466
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65	Headgear and parts thereof	472
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66	Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding crops and parts thereof	474
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67	Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair	475

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	477
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69	Ceramic products	483
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70	Glass and glassware	488

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	497

Section XV

Base metals and articles of base metal

72	Iron and steel	505
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73	Articles of iron or steel	536
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74	Copper and articles thereof	552
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75	Nickel and articles thereof	559
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76	Aluminium and articles thereof	562
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77	(Reserved for possible future use in the harmonized system)
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78	Lead and articles thereof	568
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79	Zinc and articles thereof	571
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80	Tin and articles thereof	574
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81	Other base metals; cermets; articles thereof	577
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82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal	581
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83	Miscellaneous articles of base metal	588

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	593
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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	647

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 fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds	685
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87	Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof	689
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88	Aircraft, spacecraft, and parts thereof	701
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89	Ships, boats and floating structures	703

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	706
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91	Clocks and watches and parts thereof	725
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92	Musical instruments; parts and accessories of such articles	731

Section XIX

Arms and ammunition; parts and accessories thereof

93	Arms and ammunition; parts and accessories thereof	734

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	737
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95	Toys, games, and sports requisites; parts and accessories thereof	743
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96	Miscellaneous manufactured articles	748

Section XXI

Works of art, collectors' pieces and antiques

97	Works of art, collectors' pieces and antiques	754
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98	Complete industrial plant exported in accordance with Commission Regulation (EEC) No 518/79	756
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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	Agricultural components (EA), additionnal duties for sugar (AD S/Z) and additional duties for flour (AD F/M)	763
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Annex 2	Products to which an entry price applie	777
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Annex 2A	Duty rates for CN code 0403	811

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	815
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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	907
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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	911
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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	913

Section III — Quotas

Annex 7	WTO tariff quotas to be opened by the competent Community authorities	923

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.

• 1. • (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.

• 1. 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.

• 1. 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.

• 1. 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.

• 1. 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 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.
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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 ‘EA’ in columns 3 and 4 indicates that the goods concerned are chargeable with an ‘agricultural component’ fixed in accordance with Annex 1.
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	6.	The symbol ‘AD S/Z’ or ‘AD F/M’ in columns 3 and 4 in Chapters 17 to 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the rules provisions of Annex 1.
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	7.	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 × 40, giving a duty of ECU 40 per hectolitre, or — ‘ECU 1/% vol/hl + ECU 5/hl’ = ECU 1 × 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 paragraph 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.
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	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.

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

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
b/f	Bottle flask
EA	Agricultural component
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
kg/net eda	Kilogram drained net weight
100 kg/net mas	100 Kilogram, net of dry matter
MAX	Maximum
Mbit	1 048 576 bits
MIN	Minimum

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
1 000 kWh	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
1 000 m3	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

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

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

CHAPTER I

LIVE ANIMALS

Note

• 1. This chapter covers all live animals except:

• (a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading No 0301, 0306 or 0307;

• (b) cultures of micro-organisms and other products of heading No 3002; and

• (c) animals of heading No 9508.

CN code	Description	autonomous (%)	conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
0101	Live horses, asses, mules and hinnies
	–  Horses
0101 11 00	– –  Pure-bred breeding animals(7)	Free	Free	p/st
0101 19	– –  Other
0101 19 10	– – –  For slaughter(7)	11	3,3	p/st
0101 19 90	– – –  Other	23	16,9	p/st
0101 20	–  Asses, mules and hinnies
0101 20 10	– –  Asses	12	11,3	p/st
0101 20 90	– –  Mules and hinnies	17	16	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 + 145,4 Ecu/100 kg/net	15 + 136,7 Ecu/100 kg/net(8)	p/st
	– – –  Of a weight exceeding 80 kg but not exceeding 160 kg
0102 90 21	– – – –  For slaughter	16 + 145,4 Ecu/100 kg/net	15 + 136,7 Ecu/100 kg/net(8)	p/st
0102 90 29	– – – –  Other	16 + 145,4 Ecu/100 kg/net	15 + 136,7 Ecu/100 kg/net(8)	p/st
	– – –  Of a weight exceeding 160 kg but not exceeding 300 kg
0102 90 41	– – – –  For slaughter	16 + 145,4 Ecu/100 kg/net	15 + 136,7 Ecu/100 kg/net(8)	p/st
0102 90 49	– – – –  Other	16 + 145,4 Ecu/100 kg/net	15 + 136,7 Ecu/100 kg/net(8)	p/st
	– – –  Of a weight exceeding 300 kg
	– – – –  Heifers (female bovines that have never calved)
0102 90 51	– – – – –  For slaughter	16 + 145,4 Ecu/100 kg/net	15 + 136,7 Ecu/100 kg/net(8)	p/st
0102 90 59	– – – – –  Other	16 + 145,4 Ecu/100 kg/net	15 + 136,7 Ecu/100 kg/net(8)	p/st
	– – – –  Cows
0102 90 61	– – – – –  For slaughter	16 + 145,4 Ecu/100 kg/net	15 + 136,7 Ecu/100 kg/net(8)	p/st
0102 90 69	– – – – –  Other	16 + 145,4 Ecu/100 kg/net	15 + 136,7 Ecu/100 kg/net(8)	p/st
	– – – –  Other
0102 90 71	– – – – –  For slaughter	16 + 145,4 Ecu/100 kg/net	15 + 136,7 Ecu/100 kg/net(8)	p/st
0102 90 79	– – – – –  Other	16 + 145,4 Ecu/100 kg/net	15 + 136,7 Ecu/100 kg/net(8)	p/st
0102 90 90	– –  Other	Free	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	64,4 Ecu/100 kg/net	60,5 Ecu/100 kg/net	p/st
0103 91 90	– – –  Other	Free	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	54,8 Ecu/100 kg/net	51,5 Ecu/100 kg/net	p/st
0103 92 19	– – – –  Other	64,4 Ecu/100 kg/net	60,5 Ecu/100 kg/net	p/st
0103 92 90	– – –  Other	Free	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)	125,8 Ecu/100 kg/net	118,3 Ecu/100 kg/net(8)	p/st
0104 10 80	– – –  Other	125,8 Ecu/100 kg/net	118,3 Ecu/100 kg/net(8)	p/st
0104 20	–  Goats
0104 20 10	– –  Pure-bred breeding animals(7)	5	4,7	p/st
0104 20 90	– –  Other	125,8 Ecu/100 kg/net	118,3 Ecu/100 kg/net(8)	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	81 Ecu/1 000 p/st	76 Ecu/1 000 p/st	p/st
0105 11 19	– – – –  Other	81 Ecu/1 000 p/st	76 Ecu/1 000 p/st	p/st
	– – –  Other
0105 11 91	– – – –  Laying stocks	81 Ecu/1 000 p/st	76 Ecu/1 000 p/st	p/st
0105 11 99	– – – –  Other	81 Ecu/1 000 p/st	76 Ecu/1 000 p/st	p/st
0105 19	– –  Other
0105 19 10	– – –  Geese and turkeys	237 Ecu/1 000 p/st	223 Ecu/1 000 p/st	p/st
0105 19 90	– – –  Ducks and guinea fowls	81 Ecu/1 000 p/st	76 Ecu/1 000 p/st	p/st
	–  Other
0105 91 00	– –  Fowls of the species Gallus domesticus	32,7 Ecu/100 kg/net	30,7 Ecu/100 kg/net	p/st
0105 99	– –  Other
0105 99 10	– – –  Ducks	50,5 Ecu/100 kg/net	47,5 Ecu/100 kg/net	p/st
0105 99 20	– – –  Geese	49,4 Ecu/100 kg/net	46,4 Ecu/100 kg/net	p/st
0105 99 30	– – –  Turkeys	37,2 Ecu/100 kg/net	35 Ecu/100 kg/net	p/st
0105 99 50	– – –  Guinea fowls	53,9 Ecu/100 kg/net	50,7 Ecu/100 kg/net	p/st
0106 00	Other live animals
0106 00 10	–  Domestic rabbits	10	5,6	—
0106 00 20	–  Pigeons	12	9,4	—
0106 00 90	–  Other	Free	Free	—

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

• 1. This chapter does not cover:

• (a) products of the kinds described in heading Nos 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

• (b) guts, bladders or stomachs of animals (heading No 0504) or animal blood (heading No 0511 or 3002); or

• (c) animal fat, other than products of heading No 0209 (Chapter 15).

Additional notes

• 1. • A. The following expressions shall have the meanings hereunder assigned to them:

• (a) ‘carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10, whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; ‘carcase’ shall include the front part of the carcase comprising all the bones and the scrag, neck and shoulder having more than 10 pairs of ribs;

• (b) ‘half-carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10, the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubeic symphysis; ‘half-carcase’ shall include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder having more than 10 ribs;

• (c) ‘compensated quarters’, for the purposes of subheadings 0201 20 20 and 0202 20 10: portions composed of either:

• — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or

• — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eighth cut rib.

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).

• (d) ‘unseparated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30: the front part of a carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut) with or without the thin flank;

• (e) ‘separated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30: the front part of a half-carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut) with or without the thin flank;

• (f) ‘unseparated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50: the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank;

• (g) ‘separated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50: the rear part of a half-carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without the thin flank;

• (h) - 11. ‘crop’ and ‘chuck and blade’ cuts, for the purposes of subheading 0202 30 50: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib;

• 1. ‘brisket’ cut, for the purposes of subheading 0202 30 50: the lower part of the forequarter comprising the brisket navel end and the brisket point end.

• B. In determining the number of whole or cut ribs referred to in paragraph 1 A, only those attached to the backbone shall be taken into consideration.

• 1. • A. The following expressions shall have the meanings hereunder assigned to them:

• (a) ‘carcases or half-carcases’, for the purposes of subheadings 0203 11 10 and 0203 21 10: slaughtered pigs in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and the ischio-pubic symphysis. These carcases and half-carcases may be with or without head, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Carcases and half-carcases of sows may be with or without udders (mammary glands);

• (b) ‘hams’ (legs), for the purposes of subheadings 0203 12 11, 0203 22 11, 0210 11 11 and 0210 11 31: the posterior (caudal) part of the half-carcase including bones, with or without foot, shank, rind or subcutaneous fat.

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

• (c) ‘fore-ends’, for the purposes of subheadings 0203 19 11, 0203 29 11, 0210 19 30 and 0210 19 60: the anterior (cranial) part of the half-carcase without the head, including bones, with or without foot, shank, rind or subcutaneous fat.

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;

• (d) ‘shoulders’, for the purposes of subheadings 0203 12 19, 0203 22 19, 0210 11 19 and 0210 11 39: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat.

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

• (e) ‘loins’, for the purposes of subheadings 0203 19 13, 0203 29 13, 0210 19 40 and 0210 19 70: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind.

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

• (f) ‘bellies’, for the purposes of subheadings 0203 19 15, 0203 29 15, 0210 12 11 and 0210 12 19: the lower part of the half-carcase situated between the ham (leg) and the shoulder, commonly known as ‘streaky’, with or without bones, but with the rind and the subcutaneous fat;

• (g) ‘bacon sides’, for the purposes of subheading 0210 19 10: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade bone, sternum, vertebral column, pelvic bone and diaphragm;

• (h) ‘spencers’, for the purposes of subheading 0210 19 10: the bacon side without the ham, whether or not boned;

• (ij) ‘three-quarter sides’, for the purposes of subheading 0210 19 20: the bacon side without the fore-end, whether or not boned;

• (k) ‘middles’, for the purposes of subheading 0210 19 20: the bacon side without the ham and the fore-end, whether or not boned.

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

• B. The parts of the cuts defined in paragraph 2 A (f) fall within the same subheadings only if they contain rind and subcutaneous fat.

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.

• C. Subheadings 0206 30 31, 0206 49 91 and 0210 90 39, shall include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.

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.

• D. For the purposes of subheadings 0209 00 11 and 0209 00 19, ‘subcutaneous pig fat’ shall have the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue shall exceed the weight of the rind.

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

• E. For the purposes of subheadings 0210 11 31, 0210 11 39, 0210 12 19 and 0210 19 60 to 0210 19 89, products in which the water/protein ratio in the meat (nitrogen content x 6,25) is 2,8 or less shall be considered as ‘dried or smoked’. The nitrogen content shall be determined according to ISO method 937-1978.

• 1. • A. For the purposes of heading No 0204, the following expressions shall have the meanings hereunder assigned to them:

• (a) ‘carcases’, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41, 0204 50 11 and 0204 50 51: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints;

• (b) ‘half-carcases’, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41, 0204 50 11 and 0204 50 51: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis;

• (c) ‘short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the carcase with or without the breast including all the bones and the shoulders, scrag and middle neck, cut at right angles to the backbone with a minimum of five and a maximum of seven pairs of whole or cut ribs;

• (d) ‘short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the half-carcase with or without the breast including all the bones and the shoulder, scrag and middle neck, cut at right-angles to the backbone with a minimum of Jive and a maximum of seven whole or cut ribs;

• (e) ‘chines and/or best ends’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the carcase after the legs and short forequarters have been removed with or without the kidneys; the chines when separated from the best ends must include a minimum of five lumbar vertebrae; the best ends when separated from the chines must include a minimum of five pairs of whole or cut ribs;

• (f) ‘chine and/or best end’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the half-carcase after the legs and short forequarters have been removed with or without the kidney; the chine when separated from the best end must include a minimum of five lumbar vertebrae; the best end when separated from the chine must include a minimum of five whole or cut ribs;

• (g) ‘legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the carcase comprising all the bones and the legs and cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis;

• (h) ‘legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the half-carcase comprising all the bones and the leg cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.

• B. In determining the number of whole or cut ribs referred to in paragraph 3 A, only those attached to the backbone shall be taken into consideration.

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

• (a) ‘poultry cuts, with bone in’, for the purposes of subheadings 0207 39 13 to 0207 39 23, 0207 39 33 to 0207 39 45, 0207 39 57 to 0207 39 77, 0207 41 11 to 0207 41 51, 0207 42 11 to 0207 42 59 and 0207 43 21 to 0207 43 63: the cuts specified therein, including all bones.

Poultry cuts as referred to in (a) which have been partly boned shall fall within subheading 0207 39 25, 0207 39 47, 0207 39 83, 0207 41 71 or 0207 43 81;

• (b) ‘halves’, for the purposes of subheadings 0207 39 13, 0207 39 33, 0207 39 57, 0207 39 61, 0207 39 63, 0207 41 11, 0207 42 11, 0207 43 21, 0207 43 23 and 0207 43 25: halves of poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone;

• (c) ‘quarters’, for the purposes of subheadings 0207 39 13, 0207 39 33, 0207 39 57, 0207 39 61, 0207 39 63, 0207 41 11, 0207 42 11, 0207 43 21, 0207 43 23 and 0207 43 25: leg quarters, or breast quarters, obtained by a transversal cut of a half;

• (d) ‘whole wings, with or without tips’, for the purposes of subheadings 0207 39 15, 0207 39 35, 0207 39 65, 0207 41 21, 0207 42 21 and 0207 43 31: poultry cuts consisting of the humerus, radius and ulna, together with the surrounding musculature. The tip, including the carpal bones, may or may not have been removed. The cuts shall be made at the joints;

• (e) ‘breasts’, for the purposes of subheadings 0207 39 21, 0207 39 41, 0207 39 71, 0207 39 73, 0207 41 41, 0207 42 41, 0207 43 51 and 0207 43 53: poultry cuts consisting of the sternum and the ribs, distributed on both sides of it, together with the surrounding musculature;

• (f) ‘legs’, for the purposes of subheadings 0207 39 23, 0207 39 75, 0207 39 77, 0207 41 51, 0207 43 61 and 0207 43 63: poultry cuts consisting of the femur, tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints;

• (g) ‘turkey drumsticks’, for the purposes of subheadings 0207 39 43 and 0207 42 51: turkey cuts consisting of the tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints;

• (h) ‘turkey legs, other than drumsticks’, for the purposes of subheadings 0207 39 45 and 0207 42 59: turkey cuts consisting of the femur together with the surrounding musculature or of the femur, tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints;

• (ij) ‘goose or duck paletots’, for the purposes of subheadings 0207 39 81 and 0207 43 71: geese or ducks plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri.

• 1. The duty rate applicable to mixtures falling within this chapter shall be as follows:

• (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

• (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

• 1. • (a) Uncooked seasoned meats fall within Chapter 16. ‘Seasoned meat’ shall be uncooked meat that has been seasoned either in depth or over the whole surface of the product with seasoning either visible to the naked eye or clearly distinguishable by taste.

• (b) Products falling within heading No 0210 to which seasoning has been added during the process of preparation remain classified therein provided that the addition of seasoning has not changed their character.

• 1. For the purposes of heading No 0210, the terms ‘meat and edible meat offal, salted, in brine’ mean meat and edible meat offal deeply and homogeneously impregnated with salt in all parts, having a total salt content of not less than 1,2 % by weight.