Legalize / European Union / Implementing Regulation

Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Type Implementing Regulation

Publication 2013-10-31

State In force

Text As published

Department European Commission

Source EUR-Lex

articles 2

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

Reform history JSON API


CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1001	Wheat and meslin
	– Durum wheat
1001 11 00	– – Seed	148 €/t ⁵⁴	—
1001 19 00	– – Other	148 €/t ¹¹ ⁵⁴	—
	– Other
1001 91	– – Seed
1001 91 10	– – – Spelt ³³	12,8	—
1001 91 20	– – – Common wheat and meslin	95 €/t ⁵⁴	—
1001 91 90	– – – Other	95 €/t	—
1001 99 00	– – Other	95 €/t ¹¹ ⁵⁴	—
1002	Rye
1002 10 00	– Seed	93 €/t ⁵⁴	—
1002 90 00	– Other	93 €/t ⁵⁴	—
1003	Barley
1003 10 00	– Seed	93 €/t ¹¹	—
1003 90 00	– Other	93 €/t ¹¹	—
1004	Oats
1004 10 00	– Seed	89 €/t	—
1004 90 00	– Other	89 €/t	—
1005	Maize (corn)
1005 10	– Seed
	– – Hybrid ³³
1005 10 13	– – – Three-cross hybrids	Free	—
1005 10 15	– – – Simple hybrids	Free	—
1005 10 18	– – – Other	Free	—
1005 10 90	– – Other	94 €/t ¹¹ ⁵⁴	—
1005 90 00	– Other	94 €/t ¹¹ ⁵⁴	—
1006	Rice
1006 10	– Rice in the husk (paddy or rough)
1006 10 10	– – For sowing ³³	7,7	—
	– – Other
	– – – Parboiled
1006 10 21	– – – – Round grain	211 €/t ¹¹	—
1006 10 23	– – – – Medium grain	211 €/t ¹¹	—
	– – – – Long grain
1006 10 25	– – – – – Of a length/width ratio greater than 2 but less than 3	211 €/t ¹¹	—
1006 10 27	– – – – – Of a length/width ratio equal to or greater than 3	211 €/t ¹¹	—
	– – – Other
1006 10 92	– – – – Round grain	211 €/t ¹¹	—
1006 10 94	– – – – Medium grain	211 €/t ¹¹	—
	– – – – Long grain
1006 10 96	– – – – – Of a length/width ratio greater than 2 but less than 3	211 €/t ¹¹	—
1006 10 98	– – – – – Of a length/width ratio equal to or greater than 3	211 €/t ¹¹	—
1006 20	– Husked (brown) rice
	– – Parboiled
1006 20 11	– – – Round grain	65 €/t ⁵⁵ ¹¹	—
1006 20 13	– – – Medium grain	65 €/t ⁵⁵ ¹¹	—
	– – – Long grain
1006 20 15	– – – – Of a length/width ratio greater than 2 but less than 3	65 €/t ⁵⁵ ¹¹	—
1006 20 17	– – – – Of a length/width ratio equal to or greater than 3	65 €/t ⁵⁵ ¹¹	—
	– – Other
1006 20 92	– – – Round grain	65 €/t ⁵⁵ ¹¹	—
1006 20 94	– – – Medium grain	65 €/t ⁵⁵ ¹¹	—
	– – – Long grain
1006 20 96	– – – – Of a length/width ratio greater than 2 but less than 3	65 €/t ⁵⁵ ¹¹	—
1006 20 98	– – – – Of a length/width ratio equal to or greater than 3	65 €/t ⁵⁵ ¹¹	—
1006 30	– Semi-milled or wholly milled rice, whether or not polished or glazed
	– – Semi-milled rice
	– – – Parboiled
1006 30 21	– – – – Round grain	175 €/t ⁵⁵ ¹¹	—
1006 30 23	– – – – Medium grain	175 €/t ⁵⁵ ¹¹	—
	– – – – Long grain
1006 30 25	– – – – – Of a length/width ratio greater than 2 but less than 3	175 €/t ⁵⁵ ¹¹	—
1006 30 27	– – – – – Of a length/width ratio equal to or greater than 3	175 €/t ⁵⁵ ¹¹	—
	– – – Other
1006 30 42	– – – – Round grain	175 €/t ⁵⁵ ¹¹	—
1006 30 44	– – – – Medium grain	175 €/t ⁵⁵ ¹¹	—
	– – – – Long grain
1006 30 46	– – – – – Of a length/width ratio greater than 2 but less than 3	175 €/t ⁵⁵ ¹¹	—
1006 30 48	– – – – – Of a length/width ratio equal to or greater than 3	175 €/t ⁵⁵ ¹¹	—
	– – Wholly milled rice
	– – – Parboiled
1006 30 61	– – – – Round grain	175 €/t ⁵⁵ ¹¹	—
1006 30 63	– – – – Medium grain	175 €/t ⁵⁵ ¹¹	—
	– – – – Long grain
1006 30 65	– – – – – Of a length/width ratio greater than 2 but less than 3	175 €/t ⁵⁵ ¹¹	—
1006 30 67	– – – – – Of a length/width ratio equal to or greater than 3	175 €/t ⁵⁵ ¹¹	—
	– – – Other
1006 30 92	– – – – Round grain	175 €/t ⁵⁵ ¹¹	—
1006 30 94	– – – – Medium grain	175 €/t ⁵⁵ ¹¹	—
	– – – – Long grain
1006 30 96	– – – – – Of a length/width ratio greater than 2 but less than 3	175 €/t ⁵⁵ ¹¹	—
1006 30 98	– – – – – Of a length/width ratio equal to or greater than 3	175 €/t ⁵⁵ ¹¹	—
1006 40 00	– Broken rice	128 €/t ¹¹	—
1007	Grain sorghum
1007 10	– Seed
1007 10 10	– – Hybrids ³³	6,4	—
1007 10 90	– – Other	94 €/t ¹¹ ⁵⁴	—
1007 90 00	– Other	94 €/t ¹¹ ⁵⁴	—
1008	Buckwheat, millet and canary seed; other cereals
1008 10 00	– Buckwheat	37 €/t	—
	– Millet
1008 21 00	– – Seed	56 €/t ¹¹	—
1008 29 00	– – Other	56 €/t ¹¹	—
1008 30 00	– Canary seed	Free	—
1008 40 00	– Fonio (Digitaria spp.)	37 €/t	—
1008 50 00	– Quinoa (Chenopodium quinoa)	37 €/t	—
1008 60 00	– Triticale	93 €/t	—
1008 90 00	– Other cereals	37 €/t	—

CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Notes

1. This chapter does not cover:

(a) roasted malt put up as coffee substitutes (heading 0901 or 2101 );

(b) prepared flours, groats, meals or starches of heading 1901 ;

(d) vegetables, prepared or preserved, of heading 2001 , 2004 or 2005 ;

(e) pharmaceutical products (Chapter 30); or

(f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

1. (A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product: (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and (b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3. Otherwise, they fall in heading 2302 . However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104 . (B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104 .

Cereal	Starch content	Ash content	Rate of passage through a sieve with an aperture of	Rate of passage through a sieve with an aperture of
			315 micrometres (microns)	500 micrometres (microns)
(1)	(2)	(3)	(4)	(5)
Wheat and rye	45 %	2,5 %	80 %	—
Barley	45 %	3 %	80 %	—
Oats	45 %	5 %	80 %	—
Maize (corn) and grain sorghum	45 %	2 %	—	90 %
Rice	45 %	1,6 %	80 %	—
Buckwheat	45 %	4 %	80 %	—
Other cereals	45 %	2 %	50 %	—

1. For the purposes of heading 1103 , the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:

(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.

Additional notes

1. The duty-rate applicable to mixtures of 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. For the purposes of heading 1106 , the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713 , from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:

(a) in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of headings 0801 and 0802 ), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) in the case of nuts of headings 0801 and 0802 , at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.


CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1101 00	Wheat or meslin flour
	– Wheat flour
1101 00 11	– – Of durum wheat	172 €/t	—
1101 00 15	– – Of common wheat and spelt	172 €/t	—
1101 00 90	– Meslin flour	172 €/t	—
1102	Cereal flours other than of wheat or meslin
1102 20	– Maize (corn) flour
1102 20 10	– – Of a fat content not exceeding 1,5 % by weight	173 €/t	—
1102 20 90	– – Other	98 €/t	—
1102 90	– Other
1102 90 10	– – Barley flour	171 €/t	—
1102 90 30	– – Oat flour	164 €/t	—
1102 90 50	– – Rice flour	138 €/t	—
1102 90 70	– – Rye flour	168 €/t	—
1102 90 90	– – Other	98 €/t	—
1103	Cereal groats, meal and pellets
	– Groats and meal
1103 11	– – Of wheat
1103 11 10	– – – Durum wheat	267 €/t	—
1103 11 90	– – – Common wheat and spelt	186 €/t	—
1103 13	– – Of maize (corn)
1103 13 10	– – – Of a fat content not exceeding 1,5 % by weight	173 €/t	—
1103 13 90	– – – Other	98 €/t	—
1103 19	– – Of other cereals
1103 19 20	– – – Of rye or barley	171 €/t	—
1103 19 40	– – – Of oats	164 €/t	—
1103 19 50	– – – Of rice	138 €/t	—
1103 19 90	– – – Other	98 €/t	—
1103 20	– Pellets
1103 20 25	– – Of rye or barley	171 €/t	—
1103 20 30	– – Of oats	164 €/t	—
1103 20 40	– – Of maize	173 €/t	—
1103 20 50	– – Of rice	138 €/t	—
1103 20 60	– – Of wheat	175 €/t	—
1103 20 90	– – Other	98 €/t	—
1104	Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006 ; germ of cereals, whole, rolled, flaked or ground
	– Rolled or flaked grains
1104 12	– – Of oats
1104 12 10	– – – Rolled	93 €/t	—
1104 12 90	– – – Flaked	182 €/t	—
1104 19	– – Of other cereals
1104 19 10	– – – Of wheat	175 €/t	—
1104 19 30	– – – Of rye	171 €/t	—
1104 19 50	– – – Of maize	173 €/t	—
	– – – Of barley
1104 19 61	– – – – Rolled	97 €/t	—
1104 19 69	– – – – Flaked	189 €/t	—
	– – – Other
1104 19 91	– – – – Flaked rice	234 €/t	—
1104 19 99	– – – – Other	173 €/t	—
	– Other worked grains (for example, hulled, pearled, sliced or kibbled)
1104 22	– – Of oats
1104 22 40	– – – Hulled (shelled or husked), whether or not sliced or kibbled	162 €/t	—
1104 22 50	– – – Pearled	145 €/t	—
1104 22 95	– – – Other	93 €/t ¹¹	—
1104 23	– – Of maize (corn)
1104 23 40	– – – Hulled (shelled or husked), whether or not sliced or kibbled; pearled	152 €/t	—
1104 23 98	– – – Other	98 €/t	—
1104 29	– – Of other cereals
	– – – Of barley
1104 29 04	– – – – Hulled (shelled or husked), whether or not sliced or kibbled	150 €/t	—
1104 29 05	– – – – Pearled	236 €/t	—
1104 29 08	– – – – Other	97 €/t	—
	– – – Other
1104 29 17	– – – – Hulled (shelled or husked), whether or not sliced or kibbled	129 €/t	—
1104 29 30	– – – – Pearled	154 €/t	—
	– – – – Not otherwise worked than kibbled
1104 29 51	– – – – – Of wheat	99 €/t	—
1104 29 55	– – – – – Of rye	97 €/t	—
1104 29 59	– – – – – Other	98 €/t	—
	– – – – Other
1104 29 81	– – – – – Of wheat	99 €/t	—
1104 29 85	– – – – – Of rye	97 €/t	—
1104 29 89	– – – – – Other	98 €/t	—
1104 30	– Germ of cereals, whole, rolled, flaked or ground
1104 30 10	– – Of wheat	76 €/t	—
1104 30 90	– – Of other cereals	75 €/t	—
1105	Flour, meal, powder, flakes, granules and pellets of potatoes
1105 10 00	– Flour, meal and powder	12,2	—
1105 20 00	– Flakes, granules and pellets	12,2	—
1106	Flour, meal and powder of the dried leguminous vegetables of heading 0713 , of sago or of roots or tubers of heading 0714 or of the products of Chapter 8
1106 10 00	– Of the dried leguminous vegetables of heading 0713	7,7	—
1106 20	– Of sago or of roots or tubers of heading 0714
1106 20 10	– – Denatured ³³	95 €/t	—
1106 20 90	– – Other	166 €/t	—
1106 30	– Of the products of Chapter 8
1106 30 10	– – Of bananas	10,9	—
1106 30 90	– – Other	8,3	—
1107	Malt, whether or not roasted
1107 10	– Not roasted
	– – Of wheat
1107 10 11	– – – In the form of flour	177 €/t	—
1107 10 19	– – – Other	134 €/t	—
	– – Other
1107 10 91	– – – In the form of flour	173 €/t	—
1107 10 99	– – – Other	131 €/t	—
1107 20 00	– Roasted	152 €/t	—
1108	Starches; inulin
	– Starches
1108 11 00	– – Wheat starch	224 €/t	—
1108 12 00	– – Maize (corn) starch	166 €/t	—
1108 13 00	– – Potato starch	166 €/t	—
1108 14 00	– – Manioc (cassava) starch	166 €/t	—
1108 19	– – Other starches
1108 19 10	– – – Rice starch	216 €/t	—
1108 19 90	– – – Other	166 €/t	—
1108 20 00	– Inulin	19,2	—
1109 00 00	Wheat gluten, whether or not dried	512 €/t	—

CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

Notes

1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or 20).

1. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306 .

1. For the purposes of heading 1209 , beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.

Heading 1209 does not, however, apply to the following, even if for sowing:

(a) leguminous vegetables or sweetcorn (Chapter 7);

(b) spices or other products of Chapter 9;

(d) products of headings 1201 to 1207 or 1211 .

1. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading 1211 does not, however, apply to:

(a) medicaments of Chapter 30;

(b) perfumery, cosmetic or toilet preparations of Chapter 33; or

1. For the purposes of heading 1212 , the term ‘seaweeds and other algae’ does not include:

(a) dead single-cell micro-organisms of heading 2102 ;

(b) cultures of micro-organisms of heading 3002 ; or

Subheading note

1. For the purposes of subheading 1205 10 , the expression ‘low erucic acid rape or colza seeds’ means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.


CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1201	Soya beans, whether or not broken
1201 10 00	– Seed ³³	Free	—
1201 90 00	– Other	Free	—
1202	Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken
1202 30 00	– Seed ³³	Free	—
	– Other
1202 41 00	– – In shell	Free	—
1202 42 00	– – Shelled, whether or not broken	Free	—
1203 00 00	Copra	Free	—
1204 00	Linseed, whether or not broken
1204 00 10	– For sowing ³³	Free	—
1204 00 90	– Other	Free	—
1205	Rape or colza seeds, whether or not broken
1205 10	– Low erucic acid rape or colza seeds
1205 10 10	– – For sowing ³³	Free	—
1205 10 90	– – Other	Free	—
1205 90 00	– Other	Free	—
1206 00	Sunflower seeds, whether or not broken
1206 00 10	– For sowing ³³	Free	—
	– Other
1206 00 91	– – Shelled; in grey-and-white-striped shell	Free	—
1206 00 99	– – Other	Free	—
1207	Other oil seeds and oleaginous fruits, whether or not broken
1207 10 00	– Palm nuts and kernels	Free	—
	– Cotton seeds
1207 21 00	– – Seed ³³	Free	—
1207 29 00	– – Other	Free	—
1207 30 00	– Castor oil seeds	Free	—
1207 40	– Sesamum seeds
1207 40 10	– – Seed ³³	Free	—
1207 40 90	– – Other	Free	—
1207 50	– Mustard seeds
1207 50 10	– – Seed ³³	Free	—
1207 50 90	– – Other	Free	—
1207 60 00	– Safflower (Carthamus tinctorius) seeds	Free	—
1207 70 00	– Melon seeds	Free	—
	– Other
1207 91	– – Poppy seeds
1207 91 10	– – – Seed ³³	Free	—
1207 91 90	– – – Other	Free	—
1207 99	– – Other
1207 99 20	– – – Seed ³³	Free	—
	– – – Other
1207 99 91	– – – – Hemp seeds	Free	—
1207 99 96	– – – – Other	Free	—
1208	Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
1208 10 00	– Of soya beans	4,5	—
1208 90 00	– Other	Free	—
1209	Seeds, fruit and spores, of a kind used for sowing
1209 10 00	– Sugar beet seeds	8,3	—
	– Seeds of forage plants
1209 21 00	– – Lucerne (alfalfa) seeds	2,5	—
1209 22	– – Clover (Trifolium spp.) seeds
1209 22 10	– – – Red clover (Trifolium pratense L.)	Free	—
1209 22 80	– – – Other	Free	—
1209 23	– – Fescue seeds
1209 23 11	– – – Meadow fescue (Festuca pratensis Huds.) seeds	Free	—
1209 23 15	– – – Red fescue (Festuca rubra L.) seeds	Free	—
1209 23 80	– – – Other	2,5	—
1209 24 00	– – Kentucky blue grass (Poa pratensis L.) seeds	Free	—
1209 25	– – Ryegrass (Lolium multiflorum Lam., Lolium perenne L.) seeds
1209 25 10	– – – Italian ryegrass (including westerwolds) (Lolium multiflorum Lam.)	Free	—
1209 25 90	– – – Perennial ryegrass (Lolium perenne L.)	Free	—
1209 29	– – Other
1209 29 45	– – – Timothy grass seed; vetch seed; seeds of the genus Poa (Poa palustris L., Poa trivialis L.); cocksfoot grass (Dactylis glomerata L.); bent grass (Agrostis)	Free	—
1209 29 50	– – – Lupine seed	2,5	—
1209 29 60	– – – Fodder beet seed (Beta vulgaris var. alba)	8,3	—
1209 29 80	– – – Other	2,5	—
1209 30 00	– Seeds of herbaceous plants cultivated principally for their flowers	3	—
	– Other
1209 91	– – Vegetable seeds
1209 91 30	– – – Salad beet seed or beetroot seed (Beta vulgaris var. conditiva)	8,3	—
1209 91 80	– – – Other	3	—
1209 99	– – Other
1209 99 10	– – – Forest-tree seeds	Free	—
	– – – Other
1209 99 91	– – – – Seeds of plants cultivated principally for their flowers, other than those of subheading 1209 30	3	—
1209 99 99	– – – – Other	4	—
1210	Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
1210 10 00	– Hop cones, neither ground nor powdered nor in the form of pellets	5,8	—
1210 20	– Hop cones, ground, powdered or in the form of pellets; lupulin
1210 20 10	– – Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin	5,8	—
1210 20 90	– – Other	5,8	—
1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered
1211 20 00	– Ginseng roots	Free	—
1211 30 00	– Coca leaf	Free	—
1211 40 00	– Poppy straw	Free	—
1211 90	– Other
1211 90 20	– – Of the genus Ephedra	Free	—
1211 90 30	– – Tonquin beans	3	—
1211 90 86	– – Other	Free	—
1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included
	– Seaweeds and other algae
1212 21 00	– – Fit for human consumption	Free	—
1212 29 00	– – Other	Free	—
	– Other
1212 91	– – Sugar beet
1212 91 20	– – – Dried, whether or not ground	23 €/100 kg/net	—
1212 91 80	– – – Other	6,7 €/100 kg/net	—
1212 92 00	– – Locust beans (carob)	5,1	—
1212 93 00	– – Sugar cane	4,6 €/100 kg/net	—
1212 94 00	– – Chicory roots	Free	—
1212 99	– – Other
	– – – Locust bean seeds
1212 99 41	– – – – Not decorticated, crushed or ground	Free	—
1212 99 49	– – – – Other	5,8	—
1212 99 95	– – – Other	Free	—
1213 00 00	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	Free	—
1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets
1214 10 00	– Lucerne (alfalfa) meal and pellets	Free	—
1214 90	– Other
1214 90 10	– – Mangolds, swedes and other fodder roots	5,8	—
1214 90 90	– – Other	Free	—

CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note

1. Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

(a) liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 1704 );

(b) malt extract (heading 1901 );

(d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e) camphor, glycyrrhizin or other products of heading 2914 or 2938 ;

(f) concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 2939 );

(g) medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3006 );

(h) tanning or dyeing extracts (heading 3201 or 3203 );

(ij) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

(k) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001 ).


CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1301	Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
1301 20 00	– Gum Arabic	Free	—
1301 90 00	– Other	Free	—
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
	– Vegetable saps and extracts
1302 11 00	– – Opium	Free	—
1302 12 00	– – Of liquorice	3,2	—
1302 13 00	– – Of hops	3,2	—
1302 19	– – Other
1302 19 05	– – – Vanilla oleoresin	3	—
1302 19 20	– – – Of plants of the genus Ephedra	Free	—
1302 19 70	– – – Other	Free	—
1302 20	– Pectic substances, pectinates and pectates
1302 20 10	– – Dry	19,2	—
1302 20 90	– – Other	11,2	—
	– Mucilages and thickeners, whether or not modified, derived from vegetable products
1302 31 00	– – Agar-agar	Free	—
1302 32	– – Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds
1302 32 10	– – – Of locust beans or locust bean seeds	Free	—
1302 32 90	– – – Of guar seeds	Free	—
1302 39 00	– – Other	Free	—

CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1. This chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

1. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404 ).

1. Heading 1404 does not apply to wood wool (heading 4405 ) and prepared knots or tufts for broom or brush making (heading 9603 ).


CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
1401 10 00	– Bamboos	Free	—
1401 20 00	– Rattans	Free	—
1401 90 00	– Other	Free	—
1402
1403
1404	Vegetable products not elsewhere specified or included
1404 20 00	– Cotton linters	Free	—
1404 90 00	– Other	Free	—

SECTION III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Notes

1. This chapter does not cover:

(a) pig fat or poultry fat of heading 0209 ;

(b) cocoa butter, fat and oil (heading 1804 );

(d) greaves (heading 2301 ) or residues of headings 2304 to 2306 ;

(e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f) factice derived from oils (heading 4002 ).

1. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510 ).

1. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

1. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522 .

Subheading note

1. For the purposes of subheadings 1514 11 and 1514 19 , the expression ‘low-erucic-acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2 % by weight.

Additional notes

1. For the purposes of subheadings 1507 10 , 1508 10 , 1510 00 10 , 1511 10 , 1512 11 , 1512 21 , 1513 11 , 1513 21 , 1514 11 , 1514 91 , 1515 11 , 1515 21 , 1515 50 11 , 1515 50 19 , 1515 90 21 , 1515 90 29 , 1515 90 40 to 1515 90 59 and 1518 00 31 :

(a) fixed vegetable oils, fluid or solid, obtained by pressure, are to be considered as ‘crude’ if they have undergone no other processing than:

— decantation within the normal time limits,

— centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption filtering process or any other physical or chemical process);

(b) fixed vegetable oils, fluid or solid, obtained by extraction are to continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;

(c) the expression ‘crude oils’ is to be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.

1. A. Headings 1509 and 1510 cover only oils derived solely from the treatment of olives, the analytical characteristics of whose fatty acid content — determined using the methods set out in Annexes V, X-A and X-B to Commission Regulation (EEC) No 2568/91 — and sterol content are as follows: Table I Fatty acid composition as percentage of total fatty acids Fatty acids Percentages Myristic acid ≤ 0,05 Palmitic acid 7,5 – 20,0 Palmitoleic acid 0,3 – 3,5 Heptadecanoic acid ≤ 0,3 Heptadecenoic acid ≤ 0,3 Stearic acid 0,5 – 5,0 Oleic acid 55,0 – 83,0 Linoleic acid 3,5 – 21,0 Linolenic acid ≤ 1,0 Arachidic acid ≤ 0,6 Eicosenoic acid ≤ 0,4 Behenic acid⁵⁶ ≤ 0,3 Lignoceric acid ≤ 0,2 Table II Sterol content as percentage of total sterols Sterol Percentage Cholesterol ≤ 0,5 Brassicasterol⁵⁷ ≤ 0,1 Campesterol ≤ 4,0 Stigmasterol⁵⁸ < Campesterol Betasitosterol⁵⁹ ≥ 93,0 Delta-7-Stigmasterol ≤ 0,5 Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil or other oils is ascertained using the methods set out in Annex VII to Commission Regulation (EEC) No 2568/91. B. Subheading 1509 10 covers only the olive oils defined in points 1 and 2 below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from this subheading.

For the purposes of subheading 1509 10 10 , ‘lampante olive oil’, whatever its acidity, means olive oil with:

(a) one of the following wax contents: (i) a wax content not exceeding 300 mg/kg, or (ii) a wax content exceeding 300 mg/kg but not exceeding 350 mg/kg, provided that: — the total aliphatic-alcohol content does not exceed 350 mg/kg, or — the erythrodiol-and-uvaol content does not exceed 3,5 %; (b) an erythrodiol-and-uvaol content not exceeding 4,5 %; (c) one of the following two characteristics: (i) a content in 2-glyceryl monopalmitate not exceeding 0,9 %, if the palmitic-acid content does not exceed 14 % of the total content in fatty acids; (ii) a content in 2-glyceryl monopalmitate not exceeding 1,1 %, if the palmitic-acid content exceeds 14 % of the total content in fatty acids; (d) a sum of transoleic isomers not exceeding 0,10 % and a sum of translinoleic + translinolenic isomers not exceeding 0,10 %; (e) a stigmastadiene content not exceeding 0,50 mg/kg; (f) a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less; and (g) one or more of the following characteristics:

a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent;

organoleptic characteristics showing a median of defects exceeding 3,5 in accordance with Annex XII to Commission Regulation (EEC) No 2568/91;

For the purposes of subheading 1509 10 90 , ‘virgin oil’ means olive oil having the following characteristics:

(a) an acid content, expressed as oleic acid, not exceeding 2,0 g per 100 g; (b) a peroxide number not exceeding 20 meq O2/kg; (c) a wax content not exceeding 250 mg/kg; (d) a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent; (e) a K270 extinction coefficient not higher than 0,25; (f) an extinction-coefficient variation (ΔK), in the 270-nm region, not higher than 0,01; (g) organoleptic characteristics showing a median of defects not exceeding 3,5 in accordance with Annex XII to Commission Regulation (EEC) No 2568/91; (h) an erythrodiol-and-uvaol content not exceeding 4,5 %; (ij) one of the following two characteristics: (i) a content in 2-glyceryl monopalmitate not exceeding 0,9 %, if the palmitic-acid content does not exceed 14 % of the total content in fatty acids; (ii) a content in 2-glyceryl monopalmitate not exceeding 1,0 %, if the palmitic-acid content exceeds 14 % of the total content in fatty acids; (k) a sum of transoleic isomers not exceeding 0,05 % and a sum of translinoleic + translinolenic isomers not exceeding 0,05 %; (l) a content in stigmastadienes not exceeding 0,10 mg/kg; (m) a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,2 or less. C. Subheading 1509 90 covers olive oil obtained by the treatment of olive oils of subheading 1509 10 10 and/or 1509 10 90 , whether or not blended with virgin olive oil, having the following characteristics: (a) an acid content, expressed as oleic acid, not exceeding 1,0 g per 100 g; (b) a wax content not exceeding 350 mg/kg; (c) a K270 extinction coefficient not exceeding 0,90; (d) an extinction-coefficient variation (ΔK), in the 270-nm region, not exceeding 0,15; (e) an erythrodiol-and-uvaol content not exceeding 4,5 %; (f) one of the following two characteristics: (i) a content in 2-glyceryl monopalmitate not exceeding 0,9 %, if the palmitic-acid content does not exceed 14 % of the total content in fatty acids; (ii) a content in 2-glyceryl monopalmitate not exceeding 1,0 %, if the palmitic-acid content exceeds 14 % of the total content in fatty acids; (g) the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,30 %. (h) a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less. D. For the purposes of subheading 1510 00 10 , ‘crude oils’ means oils, particularly olive-residue oils, with the following characteristics: (a) one of the following wax contents: (i) a wax content exceeding 350 mg/kg, or (ii) a wax content exceeding 300 mg/kg but not exceeding 350 mg/kg, provided that: — the total aliphatic-alcohol content exceeds 350 mg/kg, and — the erythrodiol-and-uvaol content exceeds 3,5 %; (b) an erythrodiol-and-uvaol content exceeding 4,5 %; (c) a content in 2-glyceryl monopalmitate not exceeding 1,4 %; (d) the sum of transoleic isomers not exceeding 0,20 %, and the sum of translinoleic + translinolenic isomers not exceeding 0,10 %; (e) a difference between the HPLC and theoretical content of triglycerides with ECN42 not exceeding 0,6. E. Subheading 1510 00 90 covers oils obtained by the treatment of oils of subheading 1510 00 10 , whether or not blended with virgin olive oil, and oils not having the characteristics of the oils referred to in additional notes 2(B), 2(C) and 2(D). Oils of this subheading must have a content in 2-glyceryl monopalmitate not exceeding 1,4 %, a sum of transoleic isomers of less than 0,4 %, a sum of translinoleic + translinolenic isomers of less than 0,35 %, and a difference between the HPLC and theoretical content of triglycerides with ECN42 not exceeding 0,5.

1. Subheadings 1522 00 31 and 1522 00 39 do not cover:

(a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the method laid down in Annex XVI to Commission Regulation (EEC) No 2568/91, lower than 70 or higher than 100;

(b) residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of betasitosterol ⁵⁹, determined in accordance with Annex V to Commission Regulation (EEC) No 2568/91, is less than 93,0 % of the total sterol peak areas.

1. The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Commission Regulation (EEC) No 2568/91. Accordingly, account is to be taken also of the footnotes of Annex I to the Regulation.


CN code	Description	Conventional rate of duty (%)	Supplementary unit
(1)	(2)	(3)	(4)
1501	Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503
1501 10	– Lard
1501 10 10	– – For industrial uses other than the manufacture of foodstuffs for human consumption ¹³	Free	—
1501 10 90	– – Other	17,2 €/100 kg/net	—
1501 20	– Other pig fat
1501 20 10	– – For industrial uses other than the manufacture of foodstuffs for human consumption ¹³	Free	—
1501 20 90	– – Other	17,2 €/100 kg/net	—
1501 90 00	– Other	11,5	—
1502	Fats of bovine animals, sheep or goats, other than those of heading 1503
1502 10	– Tallow
1502 10 10	– – For industrial uses other than the manufacture of foodstuffs for human consumption ¹³	Free	—
1502 10 90	– – Other	3,2	—
1502 90	– Other
1502 90 10	– – For industrial uses other than the manufacture of foodstuffs for human consumption ¹³	Free	—
1502 90 90	– – Other	3,2	—
1503 00	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
	– Lard stearin and oleostearin
1503 00 11	– – For industrial uses ¹³	Free	—
1503 00 19	– – Other	5,1	—
1503 00 30	– Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption ¹³	Free	—
1503 00 90	– Other	6,4	—
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
1504 10	– Fish-liver oils and their fractions
1504 10 10	– – Of a vitamin A content not exceeding 2 500 International Units per gram	3,8	—
	– – Other
1504 10 91	– – – Of halibut	Free	—
1504 10 99	– – – Other	3,8 ¹⁹	—
1504 20	– Fats and oils and their fractions, of fish, other than liver oils
1504 20 10	– – Solid fractions	10,9	—
1504 20 90	– – Other	Free	—
1504 30	– Fats and oils and their fractions, of marine mammals
1504 30 10	– – Solid fractions	10,9	—
1504 30 90	– – Other	Free	—
1505 00	Wool grease and fatty substances derived therefrom (including lanolin)
1505 00 10	– Wool grease, crude	3,2	—
1505 00 90	– Other	Free	—
1506 00 00	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	Free	—
1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified
1507 10	– Crude oil, whether or not degummed
1507 10 10	– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	3,2	—
1507 10 90	– – Other	6,4	—
1507 90	– Other
1507 90 10	– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
1507 90 90	– – Other	9,6	—
1508	Groundnut oil and its fractions, whether or not refined, but not chemically modified
1508 10	– Crude oil
1508 10 10	– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	Free	—
1508 10 90	– – Other	6,4	—
1508 90	– Other
1508 90 10	– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
1508 90 90	– – Other	9,6	—
1509	Olive oil and its fractions, whether or not refined, but not chemically modified
1509 10	– Virgin
1509 10 10	– – Lampante olive oil	122,6 €/100 kg/net	—
1509 10 90	– – Other	124,5 €/100 kg/net	—
1509 90 00	– Other	134,6 €/100 kg/net	—
1510 00	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
1510 00 10	– Crude oils	110,2 €/100 kg/net	—
1510 00 90	– Other	160,3 €/100 kg/net	—
1511	Palm oil and its fractions, whether or not refined, but not chemically modified
1511 10	– Crude oil
1511 10 10	– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	Free	—
1511 10 90	– – Other	3,8	—
1511 90	– Other
	– – Solid fractions
1511 90 11	– – – In immediate packings of a net content not exceeding 1 kg	12,8	—
1511 90 19	– – – Other	10,9	—
	– – Other
1511 90 91	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
1511 90 99	– – – Other	9	—
1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
	– Sunflower-seed or safflower oil and fractions thereof
1512 11	– – Crude oil
1512 11 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	3,2	—
	– – – Other
1512 11 91	– – – – Sunflower-seed oil	6,4	—
1512 11 99	– – – – Safflower oil	6,4	—
1512 19	– – Other
1512 19 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
1512 19 90	– – – Other	9,6	—
	– Cotton-seed oil and its fractions
1512 21	– – Crude oil, whether or not gossypol has been removed
1512 21 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	3,2	—
1512 21 90	– – – Other	6,4	—
1512 29	– – Other
1512 29 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
1512 29 90	– – – Other	9,6	—
1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
	– Coconut (copra) oil and its fractions
1513 11	– – Crude oil
1513 11 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	2,5	—
	– – – Other
1513 11 91	– – – – In immediate packings of a net content not exceeding 1 kg	12,8	—
1513 11 99	– – – – Other	6,4	—
1513 19	– – Other
	– – – Solid fractions
1513 19 11	– – – – In immediate packings of a net content not exceeding 1 kg	12,8	—
1513 19 19	– – – – Other	10,9	—
	– – – Other
1513 19 30	– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
	– – – – Other
1513 19 91	– – – – – In immediate packings of a net content not exceeding 1 kg	12,8	—
1513 19 99	– – – – – Other	9,6	—
	– Palm kernel or babassu oil and fractions thereof
1513 21	– – Crude oil
1513 21 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	3,2	—
	– – – Other
1513 21 30	– – – – In immediate packings of a net content not exceeding 1 kg	12,8	—
1513 21 90	– – – – Other	6,4	—
1513 29	– – Other
	– – – Solid fractions
1513 29 11	– – – – In immediate packings of a net content not exceeding 1 kg	12,8	—
1513 29 19	– – – – Other	10,9	—
	– – – Other
1513 29 30	– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
	– – – – Other
1513 29 50	– – – – – In immediate packings of a net content not exceeding 1 kg	12,8	—
1513 29 90	– – – – – Other	9,6	—
1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
	– Low-erucic-acid rape or colza oil and its fractions
1514 11	– – Crude oil
1514 11 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	3,2	—
1514 11 90	– – – Other	6,4	—
1514 19	– – Other
1514 19 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
1514 19 90	– – – Other	9,6	—
	– Other
1514 91	– – Crude oil
1514 91 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	3,2	—
1514 91 90	– – – Other	6,4	—
1514 99	– – Other
1514 99 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
1514 99 90	– – – Other	9,6	—
1515	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
	– Linseed oil and its fractions
1515 11 00	– – Crude oil	3,2	—
1515 19	– – Other
1515 19 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
1515 19 90	– – – Other	9,6	—
	– Maize (corn) oil and its fractions
1515 21	– – Crude oil
1515 21 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	3,2	—
1515 21 90	– – – Other	6,4	—
1515 29	– – Other
1515 29 10	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
1515 29 90	– – – Other	9,6	—
1515 30	– Castor oil and its fractions
1515 30 10	– – For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials ¹³	Free	—
1515 30 90	– – Other	5,1	—
1515 50	– Sesame oil and its fractions
	– – Crude oil
1515 50 11	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	3,2	—
1515 50 19	– – – Other	6,4	—
	– – Other
1515 50 91	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
1515 50 99	– – – Other	9,6	—
1515 90	– Other
1515 90 11	– – Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions	Free	—
	– – Tobacco-seed oil and its fractions
	– – – Crude oil
1515 90 21	– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	Free	—
1515 90 29	– – – – Other	6,4	—
	– – – Other
1515 90 31	– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	Free	—
1515 90 39	– – – – Other	9,6	—
	– – Other oils and their fractions
	– – – Crude oils
1515 90 40	– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	3,2	—
	– – – – Other
1515 90 51	– – – – – Solid, in immediate packings of a net content not exceeding 1 kg	12,8	—
1515 90 59	– – – – – Solid, other; fluid	6,4	—
	– – – Other
1515 90 60	– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
	– – – – Other
1515 90 91	– – – – – Solid, in immediate packings of a net content not exceeding 1 kg	12,8	—
1515 90 99	– – – – – Solid, other; fluid	9,6	—
1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
1516 10	– Animal fats and oils and their fractions
1516 10 10	– – In immediate packings of a net content not exceeding 1 kg	12,8	—
1516 10 90	– – Other	10,9	—
1516 20	– Vegetable fats and oils and their fractions
1516 20 10	– – Hydrogenated castor oil, so called ‘opal-wax’	3,4	—
	– – Other
1516 20 91	– – – In immediate packings of a net content not exceeding 1 kg	12,8	—
	– – – Other
1516 20 95	– – – – Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³	5,1	—
	– – – – Other
1516 20 96	– – – – – Groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oils	9,6	—
1516 20 98	– – – – – Other	10,9	—
1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516
1517 10	– Margarine, excluding liquid margarine
1517 10 10	– – Containing, by weight, more than 10 % but not more than 15 % of milkfats	8,3 + 28,4 €/100 kg/net	—
1517 10 90	– – Other	16	—
1517 90	– Other
1517 90 10	– – Containing, by weight, more than 10 % but not more than 15 % of milkfats	8,3 + 28,4 €/100 kg/net	—
	– – Other
1517 90 91	– – – Fixed vegetable oils, fluid, mixed	9,6	—
1517 90 93	– – – Edible mixtures or preparations of a kind used as mould-release preparations	2,9	—
1517 90 99	– – – Other	16	—
1518 00	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 ; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included
1518 00 10	– Linoxyn	7,7	—
	– Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption ¹³
1518 00 31	– – Crude	3,2	—
1518 00 39	– – Other	5,1	—
	– Other
1518 00 91	– – Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516	7,7	—
	– – Other
1518 00 95	– – – Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions	2	—
1518 00 99	– – – Other	7,7	—
1519
1520 00 00	Glycerol, crude; glycerol waters and glycerol lyes	Free	—
1521	Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
1521 10 00	– Vegetable waxes	Free	—
1521 90	– Other
1521 90 10	– – Spermaceti, whether or not refined or coloured	Free	—
	– – Beeswax and other insect waxes, whether or not refined or coloured
1521 90 91	– – – Raw	Free	—
1521 90 99	– – – Other	2,5	—
1522 00	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
1522 00 10	– Degras	3,8	—
	– Residues resulting from the treatment of fatty substances or animal or vegetable waxes
	– – Containing oil having the characteristics of olive oil
1522 00 31	– – – Soapstocks	29,9 €/100 kg/net	—
1522 00 39	– – – Other	47,8 €/100 kg/net	—
	– – Other
1522 00 91	– – – Oil foots and dregs; soapstocks	3,2	—
1522 00 99	– – – Other	Free	—

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note

1. In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Notes

1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504 .

1. Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104 .

For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601 or 1602 .

Subheading notes

1. For the purposes of subheading 1602 10 , the expression ‘homogenised preparations’ means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 1602 .

1. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Additional notes

1. For the purposes of subheadings 1602 31 11 , 1602 32 11 , 1602 39 21 , 1602 50 10 and 1602 90 61 , the term ‘uncooked’ is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 1602 50 10 and 1602 90 61 , show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.

1. For the purposes of subheadings 1602 41 10 , 1602 42 10 and 1602 49 11 to 1602 49 15 , the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.

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