Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

31.10.2012	EN	Official Journal of the European Union	L 304/1

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

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 [^ntr1-L_2012304EN.01000101-E0001], and in particular Articles 9 and 12 thereof,

Whereas:

• (1) Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter referred to as the ‘Combined Nomenclature’, to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Union, and other Union policies concerning the importation or exportation of goods.

• (2) In the interests of legislative simplification, it is appropriate to modernise the Combined Nomenclature and to adapt its structure.

• (3) It is necessary to amend the Combined Nomenclature, in order to take account of the following: changes in requirements relating to statistics and to commercial policy, changes made in order to fulfil international commitments, technological and commercial developments, and the need to align or clarify texts.

• (4) In accordance with Article 12 of Regulation (EEC) No 2658/87, Annex I to that Regulation should be replaced, with effect from 1 January 2013, by a complete version of the Combined Nomenclature, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.

• (5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Annex I to Regulation (EEC) No 2658/87 is replaced by the text set out in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on 1 January 2013.

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

Done at Brussels, 9 October 2012.

For the Commission, On behalf of the President,

Algirdas ŠEMETA

Member of the Commission

[^ntr1-L_2012304EN.01000101-E0001]: OJ L 256, 7.9.1987, p. 1.

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	17
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D.	Standard rate of duty	17
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E.	Containers and packing materials	19
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F.	Favourable tariff treatment by reason of the nature of the goods	19
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Signs, abbreviations and symbols	21
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Supplementary units	22

PART TWO — SCHEDULE OF CUSTOMS DUTIES

Chapter

Section I

Live animals; animal products

1	Live animals	25
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2	Meat and edible meat offal	29
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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	70
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5	Products of animal origin, not elsewhere specified or included	82

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 fruit or melons	94
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9	Coffee, tea, maté and spices	101
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10	Cereals	104
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11	Products of the milling industry; malt; starches; inulin; wheat gluten	109
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12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder	114
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13	Lac; gums, resins and other vegetable saps and extracts	119
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14	Vegetable plaiting materials; vegetable products not elsewhere specified or included	121

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	122

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	134
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17	Sugars and sugar confectionery	140
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18	Cocoa and cocoa preparations	144
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19	Preparations of cereals, flour, starch or milk; pastrycooks' products	147
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20	Preparations of vegetables, fruit, nuts or other parts of plants	152
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21	Miscellaneous edible preparations	171
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22	Beverages, spirits and vinegar	175
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23	Residues and waste from the food industries; prepared animal fodder	186
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24	Tobacco and manufactured tobacco substitutes	191

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	199
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27	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes	202

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	211
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29	Organic chemicals	225
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30	Pharmaceutical products	248
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31	Fertilisers	252
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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	255
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33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations	259
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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	262
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35	Albuminoidal substances; modified starches; glues; enzymes	265
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36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	268
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37	Photographic or cinematographic goods	269
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38	Miscellaneous chemical products	272

Section VII

Plastics and articles thereof; rubber and articles thereof

39	Plastics and articles thereof	281
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40	Rubber and articles thereof	295

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	302
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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)	307
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43	Furskins and artificial fur; manufactures thereof	310

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	312
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45	Cork and articles of cork	322
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46	Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork	323

Section X

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

47	Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard	325
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48	Paper and paperboard; articles of paper pulp, of paper or of paperboard	327
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49	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans	339

Section XI

Textiles and textile articles

50	Silk	346
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51	Wool, fine or coarse animal hair; horsehair yarn and woven fabric	348
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52	Cotton	352
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53	Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn	359
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54	Man-made filaments; strip and the like of man-made textile materials	362
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55	Man-made staple fibres	367
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56	Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof	374
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57	Carpets and other textile floor coverings	378
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58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery	381
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59	Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use	384
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60	Knitted or crocheted fabrics	388
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61	Articles of apparel and clothing accessories, knitted or crocheted	391
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62	Articles of apparel and clothing accessories, not knitted or crocheted	400
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63	Other made-up textile articles; sets; worn clothing and worn textile articles; rags	410

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	415
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65	Headgear and parts thereof	421
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66	Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof	422
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67	Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair	423

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	424
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69	Ceramic products	428
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70	Glass and glassware	431

Section XIV

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

71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin	439

Section XV

Base metals and articles of base metal

72	Iron and steel	445
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73	Articles of iron or steel	466
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74	Copper and articles thereof	478
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75	Nickel and articles thereof	484
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76	Aluminium and articles thereof	487
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77	(Reserved for possible future use in the Harmonised System)
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78	Lead and articles thereof	492
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79	Zinc and articles thereof	495
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80	Tin and articles thereof	497
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81	Other base metals; cermets; articles thereof	499
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82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal	502
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83	Miscellaneous articles of base metal	508

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	512
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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	558

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	584
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87	Vehicles other than railway or tramway rolling stock, and parts and accessories thereof	587
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88	Aircraft, spacecraft, and parts thereof	598
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89	Ships, boats and floating structures	600

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	603
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91	Clocks and watches and parts thereof	617
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92	Musical instruments; parts and accessories of such articles	620

Section XIX

Arms and ammunition; parts and accessories thereof

93	Arms and ammunition; parts and accessories thereof	622

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 nameplates and the like; prefabricated buildings	624
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95	Toys, games and sports requisites; parts and accessories thereof	629
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96	Miscellaneous manufactured articles	633

Section XXI

Works of art, collectors' pieces and antiques

97	Works of art, collectors' pieces and antiques	638
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98	Complete industrial plant	639
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99	Special Combined Nomenclature codes	643

PART THREE — TARIFF ANNEXES

Section I — Agricultural annexes

Annex 1	Agricultural components (EA), additional duties for sugar (AD S/Z) and additional duties for flour (AD F/M)	649
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Annex 2	Products to which an entry price applies	667

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	705
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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-subheading as the corresponding INN	817
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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	829
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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	833

Section III — Quotas

Annex 7	WTO tariff quotas to be opened by the competent authorities of the European Union	865

Section IV — Favourable tariff treatment by reason of the nature of the goods

Annex 8	Goods unfit for consumption (list of denaturants)	897
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Annex 9	Certificates	901
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Annex 10	Statistical TARIC codes	913

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 [^ntr1-L_2012304EN.01000301-E0001] 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 requires otherwise.

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 Union has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 3 of the schedule of duties. Unless the context requires otherwise, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.

The conventional rates of duty reproduced in column 3 are applicable from 1 January 2013.

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

• 1. 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.

• 1. 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 the law of the European Union.

• 1. The duties expressed as percentage rates are ad valorem duties.

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

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

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

• — ‘€ 1/% vol/hl’ = € 1 × 40, giving a duty of € 40 per hectolitre, or

• — ‘€ 1/% vol/hl + € 5/hl’ = € 1 × 40 plus € 5, giving a duty of € 45 per hectolitre.

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

• 1. 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.

• 1. The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98 [^ntr2-L_2012304EN.01000301-E0002] (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 18 of Council Regulation (EEC) No 2913/92 [^ntr3-L_2012304EN.01000301-E0003].

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

Where the import duty applicable under the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise be applicable to the goods, the said goods shall be classified in the code referring to the end-use and Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) shall not 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.

• 1. Customs duties shall be suspended in respect of:

• (a) goods intended for incorporation in drilling or production platforms:

• (1) fixed, of subheading ex 8430 49 , operating in or outside the territorial sea of Member States, or

• (2) floating or submersible, of 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.

CN code	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	– –  Seagoing
8901 20	–  Tankers
8901 20 10	– –  Seagoing
8901 30	–  Refrigerated vessels, other than those of subheading 8901 20
8901 30 10	– –  Seagoing
8901 90	–  Other vessels for the transport of goods and other vessels for the transport of both persons and goods
8901 90 10	– –  Seagoing
8902 00	Fishing vessels; factory ships and other vessels for processing or preserving fishery products
8902 00 10	–  Seagoing
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	– – –  Seagoing
8903 92	– –  Motorboats, other than outboard motorboats
8903 92 10	– – –  Seagoing
8904 00	Tugs and pusher craft
8904 00 10	–  Tugs
	–  Pusher craft
8904 00 91	– –  Seagoing
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	– –  Seagoing
8905 90	–  Other
8905 90 10	– –  Seagoing
8906	Other vessels, including warships and lifeboats other than rowing boats
8906 10 00	–  Warships
	–  Other
8906 90 10	– –  Seagoing

• 1. The suspensions shall be subject to conditions laid down in the relevant provisions of the European Union 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 headings and subheadings listed in tables in paragraph 5.

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

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

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

• 1. Goods eligible for this relief from customs duties are covered by the following headings or subheadings:

3917 40 , 4011 30 , 4012 13 , 4012 20 , 4017 00 , 6812 99 , 7324 10 , 7326 20 , 8302 10 , 8302 20 , 8302 42 , 8302 49 , 8302 60 , 8407 10 , 8408 90 , 8409 10 , 8411 , 8412 10 , 8412 21 , 8412 29 , 8412 31 , 8412 39 , 8412 80 80 , 8412 90 , 8413 19 , 8413 20 , 8413 30 , 8413 50 , 8413 60 , 8413 70 , 8413 81 , 8413 91 , 8414 10 , 8414 20 , 8414 30 , 8414 51 , 8414 59 , 8414 80 , 8414 90 , 8415 81 , 8415 82 , 8415 83 , 8418 10 , 8418 30 , 8418 40 , 8418 61 , 8418 69 , 8419 50 , 8419 81 , 8421 19 , 8421 21 , 8421 23 , 8421 29 , 8421 31 , 8421 39 , 8424 10 , 8425 11 , 8425 19 , 8425 31 , 8425 39 , 8425 42 , 8425 49 , 8426 99 , 8428 10 , 8428 20 , 8428 33 , 8428 39 , 8428 90 , 8443 32 10 , 8471 41 , 8471 49 , 8471 50 , 8471 60 , 8471 70 , 8479 90 , 8483 10 , 8483 30 , 8483 40 , 8483 50 , 8483 60 , 8483 90 , 8484 10 , 8484 90 , 8501 32 , 8501 52 , 8501 61 , 8501 62 , 8501 63 , 8502 , 8504 10 , 8504 31 , 8504 32 , 8504 33 , 8504 40 , 8504 50 , 8507 , 8511 10 , 8511 20 , 8511 30 , 8511 40 , 8511 50 , 8511 80 , 8517 70 11 , 8517 70 15 , 8517 70 19 , 8518 10 , 8518 21 , 8518 22 , 8518 29 , 8518 30 , 8518 40 , 8518 50 , 8519 81 95 , 8519 89 90 , 8521 10 , 8526 , 8528 41 , 8528 51 , 8528 61 , 8529 10 , 8531 10 95 , 8531 20 , 8531 80 , 8539 10 , 8544 30 , 8801 , 8802 11 , 8802 12 , 8802 20 , 8802 30 , 8802 40 , 8803 10 , 8803 20 , 8803 30 , 8805 29 , 9001 90 , 9002 90 , 9014 10 , 9014 20 , 9025 , 9026 , 9029 20 38 , 9030 10 , 9030 20 , 9030 31 , 9030 32 , 9030 33 , 9030 39 , 9030 40 , 9030 84 , 9030 89 , 9030 90 , 9031 80 , 9032 , 9104 , 9403 20 , 9403 70 .

For the following subheadings, relief from customs duties for products for use in civil aircraft is granted only for the goods described in the second column:

Subheading	Description
3917 21 90 , 3917 22 90 , 3917 23 90 , 3917 29 00 , 3917 31 , 3917 33 , 3917 39 00 , 7413 00 , 8307 10 , 8307 90	With fittings attached
4008 29	Profile shapes, cut to size
4009 12 , 4009 22 , 4009 32 , 4009 42	Suitable for conducting gases or liquids
3926 90 , 4016 10 , 4016 93 , 4016 99	For technical uses
4504 90 , 4823 90	Gaskets, washers and other seals
6812 80	Other than clothing, clothing accessories, footwear, headgear, paper, millboard, felt or compressed asbestos fibre jointing, in sheets or rolls
6813 20 , 6813 81 , 6813 89	With a basis of asbestos or of other mineral substances
7007 21	Windshields, not framed
7312 10 , 7312 90	With fittings attached, or made up into articles
7322 90	Air heaters and hot-air distributors (excluding parts thereof)
7324 90	Sanitary ware (excluding parts thereof)
7304 31 , 7304 39 , 7304 41 , 7304 49 , 7304 51 , 7304 59 , 7304 90 , 7306 30 , 7306 40 , 7306 50 , 7306 61 , 7306 69 , 7608 10 , 7608 20	With fittings attached, suitable for conducting gases or liquids
8108 90	Tubes and pipes, with fittings attached, suitable for conducting gases or liquids
8415 90	Of air-conditioning machines of subheading 8415 81 , 8415 82 or 8415 83
8419 90	Parts of heat exchange units
8479 89	Hydropneumatic batteries; mechanical actuators for thrust reversers; toilet units specially designed; air humidifiers and dehumidifiers; servomechanisms, non-electric; non-electric starter motors; pneumatic starters for turbojets, turbopropellers and other gas turbines; windscreen wipers, non-electric; propeller regulators, non-electric
8501 20 , 8501 40	Of an output exceeding 735 W but not exceeding 150 kW
8501 31	Of an output exceeding 735 W, DC generators
8501 33	Motors of an output not exceeding 150 kW and generators
8501 34	Generators, of an output exceeding 375 kW
8501 51	Of an output exceeding 735 W
8501 53	Of an output not exceeding 150 kW
8516 80 20	Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing
8517 69 31 , 8517 69 39	For radio-telephony or radio-telegraphy
8517 12 , 8517 61 , 8517 62 , 8517 69 90	Radio-telegraphic or radio-telephonic apparatus
8522 90	Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of subheadings 8519 81 95 and 8519 89 90
8529 90	Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of heading 8526
8543 70 90	Flight recorders, electric synchros and transducers, defrosters and demisters with electric resistors
8543 90	Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for flight recorders
8803 90 90	Including gliders
9014 90	Of instruments of subheadings 9014 10 or 9014 20
9020 00	Excluding parts
9029 10	Electric or electronic revolution counters
9029 90	Of revolution counters, speed indicators and tachometers
9031 90	Of subheading 9031 80
9109 10 , 9109 90	Of a width or diameter not exceeding 50 mm
9401 10	Not leather covered
9405 10 , 9405 60	Of plastics or of base metal
9405 92 , 9405 99	Of the articles of subheading 9405 10 or 9405 60 , of plastics or of base metal

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

C. Pharmaceutical products

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

• (1) pharmaceutical substances which are covered by the CAS RN (chemical abstracts service registry numbers) and the international non-proprietary names (INNs) listed in Annex 3;

• (2) salts, esters and hydrates of INNs which are described by combining INNs of Annex 3 with prefixes or suffixes of Annex 4, provided such products are classifiable in the same 6-digit HS-subheadings as the relevant INN;

• (3) salts, esters and hydrates of INNs which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-subheadings as the corresponding INNs;

• (4) pharmaceutical intermediates, i.e. compounds used in the manufacture of finished pharmaceutical products which are covered by the CAS RN and the chemical names, listed in Annex 6.

• 1. Special cases:

• (1) INNs cover only those substances described in the lists of recommended and proposed INNs published by the World Health Organisation (WHO). Where the number of substances covered by an INN is less than that covered by the CAS RN, only those substances covered by the INN will be subject to duty-free treatment;

• (2) where a product of Annex 3 or Annex 6 is identified by a CAS RN corresponding to a specific isomer, only that isomer may qualify for duty-free treatment;

• (3) double derivatives (salts, esters and hydrates) of INNs identified by a combination of an INN of Annex 3 with a prefix or suffix of Annex 4 qualify for duty-free treatment, provided they are classifiable in the same 6-digit HS-subheading as the relevant INN:

example: alanine methyl ester, hydrochloride;

• (4) where an INN of Annex 3 is a salt (or an ester), no other salt (or ester) of the acid corresponding to the INN may qualify for duty-free treatment:

example: oxprenoate potassium (INN): duty-free

oxprenoate sodium: not duty-free.

D. Standard rate of duty

• 1. Customs duty shall be charged at the flat rate of 2,5 % 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 2,5 % customs duty shall apply, provided that the intrinsic value of the goods subject to import duty does not exceed € 700 per consignment or per traveller.

Such flat-rate assessment shall not apply to goods for which the rate of duty in the schedule of customs duties is ‘free’ and to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 27 or pursuant to Article 41 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty [^ntr4-L_2012304EN.01000301-E0004].

• 1. 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.

• 1. 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 25 to 27 and 41 of Regulation (EC) No 1186/2009.

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

• 1. Non-participating Member States may round off the amount in national currencies resulting from the conversion of the sum of € 700.

• 1. Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 700 if, at the time of the annual adjustment provided for in Article 18(2) of Regulation (EEC) No 2913/92 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.

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.

• 1. 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.

F. Favourable tariff treatment by reason of the nature of the goods

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

• — goods unfit for consumption,

• — seeds,

• — bolting cloth, not made up,

• — certain types of fresh table grapes, tobacco and nitrate.

These goods are covered by subheadings [^ntr5-L_2012304EN.01000301-E0005] with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’ or ‘This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.’.

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

• 1. The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods comply with the relevant provisions of the European Union:

• — for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC [^ntr6-L_2012304EN.01000301-E0006]),

• — for seed potatoes (Council Directive 2002/56/EC of 13 June 2002 [^ntr7-L_2012304EN.01000301-E0007]),

• — for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002 [^ntr8-L_2012304EN.01000301-E0008]).

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

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

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

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
cm/s	Centimetre(s) per second
EA	Agricultural component
€	Euro
INN	International non-proprietary name
INNM	International non-proprietary name modified
ISO	International Organisation for Standardisation
Kbit	1 024 bits
kg/br	Kilogram, gross
kg/net	Kilogram, net
kg/net eda	Kilogram drained net weight
kg/net mas	Kilogram net, of dry matter
MAX	Maximum
Mbit	1 048 576 bits
MIN	Minimum
ml/g	Millilitre(s) per gram
mm/s	Millimetre(s) per second
RON	Research octane number

Note:

A heading number placed between square brackets in column 1 of the schedule of customs duties indicates that the heading has been deleted (for example, heading [1519 ]).

SUPPLEMENTARY UNITS

c/k	Carats (1 metric carat = 2 × 10–4 kg)
ce/el	Number of cells
ct/l	Carrying capacity in tonnes [^ntr9-L_2012304EN.01000301-E0009]
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	Thousand kilowatt hours
l	Litre
1 000 l	Thousand litres
l alc. 100 %	Litre pure (100 %) alcohol
m	Metre
m2	Square metre
m3	Cubic metre
1 000 m3	Thousand cubic metres
pa	Number of pairs
p/st	Number of items
100 p/st	Hundred items
1 000 p/st	Thousand items
TJ	Terajoule (gross calorific value)
—	No supplementary unit

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 1

LIVE ANIMALS

Note

• 1. This chapter covers all live animals, except:

• (a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301 , 0306 , 0307 or 0308 ;

• (b) cultures of micro-organisms and other products of heading 3002 ; and

• (c) animals of heading 9508 .

CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
0101	Live horses, asses, mules and hinnies
	–  Horses
0101 21 00	– –  Pure-bred breeding animals [^ntr11-L_2012304EN.01000301-E0011]	Free	p/st
0101 29	– –  Other
0101 29 10	– – –  For slaughter [^ntr12-L_2012304EN.01000301-E0012]	Free	p/st
0101 29 90	– – –  Other	11,5	p/st
0101 30 00	–  Asses	7,7	p/st
0101 90 00	–  Other	10,9	p/st
0102	Live bovine animals
	–  Cattle
0102 21	– –  Pure-bred breeding animals [^ntr13-L_2012304EN.01000301-E0013]
0102 21 10	– – –  Heifers (female bovines that have never calved)	Free	p/st
0102 21 30	– – –  Cows	Free	p/st
0102 21 90	– – –  Other	Free	p/st
0102 29	– –  Other
0102 29 05	– – –  Of the sub-genus Bibos or of the sub-genus Poephagus	Free	p/st
	– – –  Other
0102 29 10	– – – –  Of a weight not exceeding 80 kg	10,2 + 93,1 €/100 kg/net [^ntr10-L_2012304EN.01000301-E0010]	p/st
	– – – –  Of a weight exceeding 80 kg but not exceeding 160 kg
0102 29 21	– – – – –  For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 29	– – – – –  Other	10,2 + 93,1 €/100 kg/net [^ntr10-L_2012304EN.01000301-E0010]	p/st
	– – – –  Of a weight exceeding 160 kg but not exceeding 300 kg
0102 29 41	– – – – –  For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 49	– – – – –  Other	10,2 + 93,1 €/100 kg/net [^ntr10-L_2012304EN.01000301-E0010]	p/st
	– – – –  Of a weight exceeding 300 kg
	– – – – –  Heifers (female bovines that have never calved)
0102 29 51	– – – – – –  For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 59	– – – – – –  Other	10,2 + 93,1 €/100 kg/net [^ntr10-L_2012304EN.01000301-E0010]	p/st
	– – – – –  Cows
0102 29 61	– – – – – –  For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 69	– – – – – –  Other	10,2 + 93,1 €/100 kg/net [^ntr10-L_2012304EN.01000301-E0010]	p/st
	– – – – –  Other
0102 29 91	– – – – – –  For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 99	– – – – – –  Other	10,2 + 93,1 €/100 kg/net [^ntr10-L_2012304EN.01000301-E0010]	p/st
	–  Buffalo
0102 31 00	– –  Pure-bred breeding animals [^ntr13-L_2012304EN.01000301-E0013]	Free	p/st
0102 39	– –  Other
0102 39 10	– – –  Domestic species	10,2 + 93,1 €/100 kg/net [^ntr10-L_2012304EN.01000301-E0010]	p/st
0102 39 90	– – –  Other	Free	p/st
0102 90	–  Other
0102 90 20	– –  Pure-bred breeding animals [^ntr13-L_2012304EN.01000301-E0013]	Free	p/st
	– –  Other
0102 90 91	– – –  Domestic species	10,2 + 93,1 €/100 kg/net [^ntr10-L_2012304EN.01000301-E0010]	p/st
0102 90 99	– – –  Other	Free	p/st
0103	Live swine
0103 10 00	–  Pure-bred breeding animals [^ntr14-L_2012304EN.01000301-E0014]	Free	p/st
	–  Other
0103 91	– –  Weighing less than 50 kg
0103 91 10	– – –  Domestic species	41,2 €/100 kg/net	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	35,1 €/100 kg/net	p/st
0103 92 19	– – – –  Other	41,2 €/100 kg/net	p/st
0103 92 90	– – –  Other	Free	p/st
0104	Live sheep and goats
0104 10	–  Sheep
0104 10 10	– –  Pure-bred breeding animals [^ntr15-L_2012304EN.01000301-E0015]	Free	p/st
	– –  Other
0104 10 30	– – –  Lambs (up to a year old)	80,5 €/100 kg/net [^ntr10-L_2012304EN.01000301-E0010]	p/st
0104 10 80	– – –  Other	80,5 €/100 kg/net [^ntr10-L_2012304EN.01000301-E0010]	p/st
0104 20	–  Goats
0104 20 10	– –  Pure-bred breeding animals [^ntr15-L_2012304EN.01000301-E0015]	3,2	p/st
0104 20 90	– –  Other	80,5 €/100 kg/net [^ntr10-L_2012304EN.01000301-E0010]	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	52 €/1 000 p/st	p/st
0105 11 19	– – – –  Other	52 €/1 000 p/st	p/st
	– – –  Other
0105 11 91	– – – –  Laying stocks	52 €/1 000 p/st	p/st
0105 11 99	– – – –  Other	52 €/1 000 p/st	p/st
0105 12 00	– –  Turkeys	152 €/1 000 p/st	p/st
0105 13 00	– –  Ducks	52 €/1 000 p/st	p/st
0105 14 00	– –  Geese	152 €/1 000 p/st	p/st
0105 15 00	– –  Guinea fowls	52 €/1 000 p/st	p/st
	–  Other
0105 94 00	– –  Fowls of the species Gallus domesticus	20,9 €/100 kg/net	p/st
0105 99	– –  Other
0105 99 10	– – –  Ducks	32,3 €/100 kg/net	p/st
0105 99 20	– – –  Geese	31,6 €/100 kg/net	p/st
0105 99 30	– – –  Turkeys	23,8 €/100 kg/net	p/st
0105 99 50	– – –  Guinea fowls	34,5 €/100 kg/net	p/st
0106	Other live animals
	–  Mammals
0106 11 00	– –  Primates	Free	p/st
0106 12 00	– –  Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)	Free	p/st
0106 13 00	– –  Camels and other camelids (Camelidae)	Free	p/st
0106 14	– –  Rabbits and hares
0106 14 10	– – –  Domestic rabbits	3,8	p/st
0106 14 90	– – –  Other	Free	—
0106 19 00	– –  Other	Free	—
0106 20 00	–  Reptiles (including snakes and turtles)	Free	p/st
	–  Birds
0106 31 00	– –  Birds of prey	Free	p/st
0106 32 00	– –  Psittaciformes (including parrots, parakeets, macaws and cockatoos)	Free	p/st
0106 33 00	– –  Ostriches; emus (Dromaius novaehollandiae)	Free	p/st
0106 39	– –  Other
0106 39 10	– – –  Pigeons	6,4	p/st
0106 39 80	– – –  Other	Free	—
	–  Insects
0106 41 00	– –  Bees	Free	—
0106 49 00	– –  Other	Free	—
0106 90 00	–  Other	Free	—

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

• 1. This chapter does not cover:

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

• (b) guts, bladders or stomachs of animals (heading 0504 ) or animal blood (heading 0511 or 3002 ); or

• (c) animal fat, other than products of heading 0209 (Chapter 15).

Additional notes

• 1. A. The following expressions have the meanings hereby 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’ includes 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-pubic symphysis; ‘half-carcase’ includes 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 presented to customs 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) 1. ‘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;

B. Products covered by additional notes 1(A)(a) to (g) to this chapter may be presented with or without the vertebral column. C. In determining the number of whole or cut ribs referred to in additional note 1(A), only those attached to the vertebral column are to be taken into consideration. If the vertebral column has been removed, only the whole or cut ribs which otherwise would have been directly attached to the vertebral column are to be taken into consideration.

• 1. A. The following expressions have the meanings hereby 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 each cervical, dorsal, lumbar and sacral vertebra, through or along the sternum and through the ischio-pubic symphysis. These carcases or half-carcases may be with or without head, with or without the chaps, 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 the 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, with or without the chaps, 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, 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 in the same subheadings, only if they contain rind and subcutaneous fat. If the cuts falling in subheadings 0210 11 11 , 0210 11 19 , 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 must follow those defined under paragraph 2(A)(b), (c) and (d) accordingly; in any case, these cuts or parts thereof must contain bones. C. Subheadings 0206 49 00 and 0210 99 49 , 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 as follows: — by a straight cut parallel to the cranium; or — by a cut parallel to the cranium up to the level of the eyes and then inclined to the front of the head, thereby causing the chaps to remain attached to the half-carcase. The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part, are considered parts of heads. However, the cuts of boneless meat of the fore-end, presented alone (jowls, chaps, or chaps and jowls together), fall in subheading 0203 19 55 , 0203 29 55 , 0210 19 50 or 0210 19 81 , as the case may be. D. For the purposes of subheadings 0209 10 11 and 0209 10 19 , ‘subcutaneous pig fat’ has 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 must exceed the weight of the rind. These 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 × 6,25) is 2,8 or less is considered as ‘dried or smoked’. The nitrogen content is determined in accordance with ISO method 937-1978.

• 1. A. For the purposes of heading 0204 , the following expressions have the meanings hereby 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 five 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 are to be taken into consideration.

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