LegalizeCommission Implementing Regulation (EU) No 1366/2014 of 19 December 2014 publishing, for 2015, the agricultural product nomenclature for export refunds introduced by Regulation (EEC) No 3846/87 (Text with EEA relevance)
| CN code | Description of goods | Product code |
|---|---|---|
| 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter [^E0047]: | |
| 0401 10 | – Of a fat content, by weight, not exceeding 1 %: | |
| 0401 10 10 | – – In immediate packings of a net content not exceeding 2 litres | 0401 10 10 9000 |
| 0401 10 90 | – – Other | 0401 10 90 9000 |
| 0401 20 | – Of a fat content, by weight, exceeding 1 % but not exceeding 6 %: | |
| 0401 20 | – – Not exceeding 3 %: | |
| 0401 20 11 | – – – In immediate packings of a net content not exceeding 2 litres: | |
| 0401 20 11 | – – – – Of a fat content, by weight, not exceeding 1,5 % | 0401 20 11 9100 |
| 0401 20 11 | – – – – Of a fat content, by weight, exceeding 1,5 % | 0401 20 11 9500 |
| 0401 20 19 | – – – Other: | |
| 0401 20 19 | – – – – Of a fat content, by weight, not exceeding 1,5 % | 0401 20 19 9100 |
| 0401 20 19 | – – – – Of a fat content, by weight, exceeding 1,5 % | 0401 20 19 9500 |
| 0401 20 19 | – – Exceeding 3 %: | |
| 0401 20 91 | – – – In immediate packings of a net content not exceeding 2 litres | 0401 20 91 9000 |
| 0401 20 99 | – – – Other | 0401 20 99 9000 |
| 0401 40 | – Of a fat content, by weight, exceeding 6 % but not exceeding 10 %: | |
| 0401 40 10 | – – In immediate packings of a net content not exceeding 2 litres | 0401 40 10 9000 |
| 0401 40 90 | – – Other | 0401 40 90 9000 |
| 0401 50 | – Of a fat content, by weight, exceeding 10 %: | |
| 0401 50 | – – Not exceeding 21 %: | |
| 0401 50 11 | – – – In immediate packings of a net content not exceeding 2 litres: | |
| 0401 50 11 | – – – – Of a fat content, by weight: | |
| 0401 50 11 | – – – – – Not exceeding 17 % | 0401 50 11 9400 |
| 0401 50 11 | – – – – – Exceeding 17 % | 0401 50 11 9700 |
| ex 0401 50 19 | – – – Other: | |
| ex 0401 50 19 | – – – – Of a fat content, by weight, exceeding 17 %: | 0401 50 19 9700 |
| ex 0401 50 19 | – – Exceeding 21 % but not exceeding 45 %: | |
| 0401 50 31 | – – – In immediate packings of a net content not exceeding 2 litres: | |
| 0401 50 31 | – – – – Of a fat content, by weight: | |
| 0401 50 31 | – – – – – Not exceeding 35 % | 0401 50 31 9100 |
| 0401 50 31 | – – – – – Exceeding 35 % but not exceeding 39 % | 0401 50 31 9400 |
| 0401 50 31 | – – – – – Exceeding 39 % | 0401 50 31 9700 |
| 0401 50 39 | – – – Other: | |
| 0401 50 39 | – – – – Of a fat content, by weight: | |
| 0401 50 39 | – – – – – Not exceeding 35 % | 0401 50 39 9100 |
| 0401 50 39 | – – – – – Exceeding 35 % but not exceeding 39 % | 0401 50 39 9400 |
| 0401 50 39 | – – – – – Exceeding 39 % | 0401 50 39 9700 |
| 0401 50 39 | – – Exceeding 45 %: | |
| 0401 50 91 | – – – In immediate packings of a net content not exceeding 2 litres: | |
| 0401 50 91 | – – – – Of a fat content, by weight: | |
| 0401 50 91 | – – – – – Not exceeding 68 % | 0401 50 91 9100 |
| 0401 50 91 | – – – – – Exceeding 68 % | 0401 50 91 9500 |
| 0401 50 99 | – – – Other: | |
| 0401 50 99 | – – – – Of a fat content, by weight: | |
| 0401 50 99 | – – – – – Not exceeding 68 % | 0401 50 99 9100 |
| 0401 50 99 | – – – – – Exceeding 68 % | 0401 50 99 9500 |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter [^E0041]: | |
| 0402 10 | – In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 % [^E0043]: | |
| 0402 10 | – – Not containing added sugar or other sweetening matter [^E0045]: | |
| 0402 10 11 | – – – In immediate packings of a net content not exceeding 2,5 kg | 0402 10 11 9000 |
| 0402 10 19 | – – – Other | 0402 10 19 9000 |
| 0402 10 19 | – – Other [^E0046]: | |
| 0402 10 91 | – – – In immediate packings of a net content not exceeding 2,5 kg | 0402 10 91 9000 |
| 0402 10 99 | – – – Other | 0402 10 99 9000 |
| 0402 10 99 | – In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 % [^E0043]: | |
| ex 0402 21 | – – Not containing added sugar or other sweetening matter [^E0045]: | |
| ex 0402 21 | – – – Of a fat content, by weight, not exceeding 27 %: | |
| 0402 21 11 | – – – – In immediate packings of a net content not exceeding 2,5 kg: | |
| 0402 21 11 | – – – – – Of a fat content, by weight: | |
| 0402 21 11 | – – – – – – Not exceeding 11 % | 0402 21 11 9200 |
| 0402 21 11 | – – – – – – Exceeding 11 % but not exceeding 17 % | 0402 21 11 9300 |
| 0402 21 11 | – – – – – – Exceeding 17 % but not exceeding 25 % | 0402 21 11 9500 |
| 0402 21 11 | – – – – – – Exceeding 25 % | 0402 21 11 9900 |
| 0402 21 18 | – – – – Other: | |
| 0402 21 18 | – – – – – Of a fat content, by weight: | |
| 0402 21 18 | – – – – – – Not exceeding 11 % | 0402 21 18 9100 |
| 0402 21 18 | – – – – – – Exceeding 11 % but not exceeding 17 % | 0402 21 18 9300 |
| 0402 21 18 | – – – – – – Exceeding 17 % but not exceeding 25 % | 0402 21 18 9500 |
| 0402 21 18 | – – – – – – Exceeding 25 % | 0402 21 18 9900 |
| 0402 21 18 | – – – Of a fat content, by weight, exceeding 27 %: | |
| 0402 21 91 | – – – – In immediate packings of a net content not exceeding 2,5 kg: | |
| 0402 21 91 | – – – – – Of a fat content, by weight: | |
| 0402 21 91 | – – – – – – Not exceeding 28 % | 0402 21 91 9100 |
| 0402 21 91 | – – – – – – Exceeding 28 % but not exceeding 29 % | 0402 21 91 9200 |
| 0402 21 91 | – – – – – – Exceeding 29 % but not exceeding 45 % | 0402 21 91 9350 |
| 0402 21 91 | – – – – – – Exceeding 45 % | 0402 21 91 9500 |
| 0402 21 99 | – – – – Other: | |
| 0402 21 99 | – – – – – Of a fat content, by weight: | |
| 0402 21 99 | – – – – – – Not exceeding 28 % | 0402 21 99 9100 |
| 0402 21 99 | – – – – – – Exceeding 28 % but not exceeding 29 % | 0402 21 99 9200 |
| 0402 21 99 | – – – – – – Exceeding 29 % but not exceeding 41 % | 0402 21 99 9300 |
| 0402 21 99 | – – – – – – Exceeding 41 % but not exceeding 45 % | 0402 21 99 9400 |
| 0402 21 99 | – – – – – – Exceeding 45 % but not exceeding 59 % | 0402 21 99 9500 |
| 0402 21 99 | – – – – – – Exceeding 59 % but not exceeding 69 % | 0402 21 99 9600 |
| 0402 21 99 | – – – – – – Exceeding 69 % but not exceeding 79 % | 0402 21 99 9700 |
| 0402 21 99 | – – – – – – Exceeding 79 % | 0402 21 99 9900 |
| ex 0402 29 | – – Other [^E0046]: | |
| ex 0402 29 | – – – Of a fat content, by weight, not exceeding 27 %: | |
| ex 0402 29 | – – – – Other: | |
| 0402 29 15 | – – – – – In immediate packings of a net content not exceeding 2,5 kg: | |
| 0402 29 15 | – – – – – – Of a fat content, by weight: | |
| 0402 29 15 | – – – – – – – Not exceeding 11 % | 0402 29 15 9200 |
| 0402 29 15 | – – – – – – – Exceeding 11 % but not exceeding 17 % | 0402 29 15 9300 |
| 0402 29 15 | – – – – – – – Exceeding 17 % but not exceeding 25 % | 0402 29 15 9500 |
| 0402 29 15 | – – – – – – – Exceeding 25 % | 0402 29 15 9900 |
| 0402 29 19 | – – – – – Other: | |
| 0402 29 19 | – – – – – – Of a fat content, by weight: | |
| 0402 29 19 | – – – – – – – Exceeding 11 % but not exceeding 17 % | 0402 29 19 9300 |
| 0402 29 19 | – – – – – – – Exceeding 17 % but not exceeding 25 % | 0402 29 19 9500 |
| 0402 29 19 | – – – – – – – Exceeding 25 % | 0402 29 19 9900 |
| 0402 29 19 | – – – Of a fat content, by weight, exceeding 27 %: | |
| 0402 29 91 | – – – – In immediate packings of a net content not exceeding 2,5 kg | 0402 29 91 9000 |
| 0402 29 99 | – – – – Other: | |
| 0402 29 99 | – – – – – Of a fat content, by weight: | |
| 0402 29 99 | – – – – – – Not exceeding 41 % | 0402 29 99 9100 |
| 0402 29 99 | – – – – – – Exceeding 41 % | 0402 29 99 9500 |
| 0402 29 99 | – Other: | |
| ex 0402 91 | – – Not containing added sugar or other sweetening matter [^E0045]: | |
| ex 0402 91 10 | – – – Of a fat content, by weight, not exceeding 8 %: | |
| ex 0402 91 10 | – – – – Of a non-fat lactic dry matter content of 15 % or more and of a fat content, by weight exceeding 7,4 % | 0402 91 10 9370 |
| ex 0402 91 30 | – – – Of a fat content, by weight, exceeding 8 % but not exceeding 10 %: | |
| ex 0402 91 30 | – – – – Of a non-fat lactic dry matter content of 15 % or more | 0402 91 30 9300 |
| ex 0402 91 30 | – – – Of a fat content, by weight exceeding 45 %: | |
| 0402 91 99 | – – – – Other | 0402 91 99 9000 |
| 0402 99 | – – Other [^E0046]: | |
| ex 0402 99 10 | – – – Of a fat content, by weight, not exceeding 9,5 %: | |
| ex 0402 99 10 | – – – – Of a sucrose content of 40 % or more by weight, of a non-fat lactic dry matter content of 15 % or more and of a fat content, by weight, exceeding 6,9 % | 0402 99 10 9350 |
| ex 0402 99 10 | – – – Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %: | |
| 0402 99 31 | – – – – In immediate packings of a net content not exceeding 2,5 kg: | |
| 0402 99 31 | – – – – – Of a fat content, by weight, not exceeding 21 %: | |
| 0402 99 31 | – – – – – – Of a sucrose content of 40 % or more by weight and of a non-fat lactic dry matter content, by weight, of 15 % or more | 0402 99 31 9150 |
| 0402 99 31 | – – – – – Of a fat content, by weight, exceeding 21 % but not exceeding 39 % | 0402 99 31 9300 |
| 0402 99 31 | – – – – – Of a fat content, by weight, exceeding 39 % | 0402 99 31 9500 |
| ex 0402 99 39 | – – – – Other: | |
| ex 0402 99 39 | – – – – – Of a fat content, by weight, not exceeding 21 %, of a sucrose content of 40 % or more by weight and of a non-fat lactic dry matter content, by weight, of 15 % or more | 0402 99 39 9150 |
| ex 04 03 | Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruits, nuts or cocoa: | |
| ex 0403 90 | – Other: | |
| ex 0403 90 | – – Not flavoured nor containing added fruit, nuts or cocoa: | |
| ex 0403 90 | – – – In powder, granules or other solid forms [^E0041] [^E0044]: | |
| ex 0403 90 | – – – – Not containing added sugar or other sweetening matter, of a fat content, by weight [^E0037]: | |
| 0403 90 11 | – – – – – Not exceeding 1,5 % | 0403 90 11 9000 |
| 0403 90 13 | – – – – – Exceeding 1,5 % but not exceeding 27 %: | |
| 0403 90 13 | – – – – – – Not exceeding 11 % | 0403 90 13 9200 |
| 0403 90 13 | – – – – – – Exceeding 11 % but not exceeding 17 % | 0403 90 13 9300 |
| 0403 90 13 | – – – – – – Exceeding 17 % but not exceeding 25 % | 0403 90 13 9500 |
| 0403 90 13 | – – – – – – Exceeding 25 % | 0403 90 13 9900 |
| 0403 90 19 | – – – – – Exceeding 27 % | 0403 90 19 9000 |
| 0403 90 19 | – – – – Other, of a fat content, by weight [^E0039]: | |
| 0403 90 33 | – – – – – Exceeding 1,5 % but not exceeding 27 %: | |
| 0403 90 33 | – – – – – – Exceeding 11 % but not exceeding 25 % | 0403 90 33 9400 |
| 0403 90 33 | – – – – – – Exceeding 25 % | 0403 90 33 9900 |
| 0403 90 33 | – – – Other: | |
| 0403 90 33 | – – – – Not containing added sugar or other sweetening matter, of a fat content, by weight [^E0037]: | |
| ex 0403 90 51 | – – – – – Not exceeding 3 %: | |
| ex 0403 90 51 | – – – – – – Not exceeding 1,5 % | 0403 90 51 9100 |
| ex 0403 90 59 | – – – – – Exceeding 6 %: | |
| ex 0403 90 59 | – – – – – – Exceeding 17 % but not exceeding 21 % | 0403 90 59 9170 |
| ex 0403 90 59 | – – – – – – Exceeding 21 % but not exceeding 35 % | 0403 90 59 9310 |
| ex 0403 90 59 | – – – – – – Exceeding 35 % but not exceeding 39 % | 0403 90 59 9340 |
| ex 0403 90 59 | – – – – – – Exceeding 39 % but not exceeding 45 % | 0403 90 59 9370 |
| ex 0403 90 59 | – – – – – – Exceeding 45 % | 0403 90 59 9510 |
| ex 04 04 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included: | |
| 0404 90 | – Other: | |
| 0404 90 | – – Not containing added sugar or other sweetening matter, of a fat content, by weight [^E0037]: | |
| ex 0404 90 21 | – – – Not exceeding 1,5 %: | |
| ex 0404 90 21 | – – – – In powder or granules, with a water content not exceeding 5 % and a milk protein content in milk solids-non-fat: | |
| ex 0404 90 21 | – – – – – Of 29 % or more but less than 34 % | 0404 90 21 9120 |
| ex 0404 90 21 | – – – – – Of 34 % or more | 0404 90 21 9160 |
| ex 0404 90 23 | – – – Exceeding 1,5 % but not exceeding 27 % [^E0041]: | |
| ex 0404 90 23 | – – – – In powder or granules: | |
| ex 0404 90 23 | – – – – – Of a fat content, by weight: | |
| ex 0404 90 23 | – – – – – – Not exceeding 11 % | 0404 90 23 9120 |
| ex 0404 90 23 | – – – – – – Exceeding 11 % but not exceeding 17 % | 0404 90 23 9130 |
| ex 0404 90 23 | – – – – – – Exceeding 17 % but not exceeding 25 % | 0404 90 23 9140 |
| ex 0404 90 23 | – – – – – – Exceeding 25 % | 0404 90 23 9150 |
| ex 0404 90 29 | – – – Exceeding 27 % [^E0041]: | |
| ex 0404 90 29 | – – – – In powder or granules, of a fat content by weight: | |
| ex 0404 90 29 | – – – – – Not exceeding 28 % | 0404 90 29 9110 |
| ex 0404 90 29 | – – – – – Exceeding 28 % but not exceeding 29 % | 0404 90 29 9115 |
| ex 0404 90 29 | – – – – – Exceeding 29 % but not exceeding 45 % | 0404 90 29 9125 |
| ex 0404 90 29 | – – – – – Exceeding 45 % | 0404 90 29 9140 |
| ex 0404 90 29 | – – Other, of a fat content, by weight [^E0039] [^E0041]: | |
| ex 0404 90 81 | – – – Not exceeding 1,5 %: | |
| ex 0404 90 81 | – – – – In powder or granules | 0404 90 81 9100 |
| ex 0404 90 83 | – – – Exceeding 1,5 % but not exceeding 27 %: | |
| ex 0404 90 83 | – – – – In powder or granules: | |
| ex 0404 90 83 | – – – – – Of a fat content, by weight: | |
| ex 0404 90 83 | – – – – – – Not exceeding 11 % | 0404 90 83 9110 |
| ex 0404 90 83 | – – – – – – Exceeding 11 % but not exceeding 17 % | 0404 90 83 9130 |
| ex 0404 90 83 | – – – – – – Exceeding 17 % but not exceeding 25 % | 0404 90 83 9150 |
| ex 0404 90 83 | – – – – – – Exceeding 25 % | 0404 90 83 9170 |
| ex 0404 90 83 | – – – – Other than powder or granules: | |
| ex 0404 90 83 | – – – – – Of a sucrose content of 40 % or more by weight, of a non-fat lactic dry matter content of not less than 15 % by weight and a fat content by weight exceeding 6,9 % | 0404 90 83 9936 |
| ex 04 05 | Butter and other fats and oils derived from milk; dairy spreads: | |
| 0405 10 | – Butter: | |
| 0405 10 | – – Of a fat content, by weight, not exceeding 85 %: | |
| 0405 10 | – – – Natural butter: | |
| 0405 10 11 | – – – – In immediate packings of a net content not exceeding 1 kg: | |
| 0405 10 11 | – – – – – Of a fat content, by weight: | |
| 0405 10 11 | – – – – – – Of 80 % or more but less than 82 % | 0405 10 11 9500 |
| 0405 10 11 | – – – – – – Of 82 % or more | 0405 10 11 9700 |
| 0405 10 19 | – – – – Other: | |
| 0405 10 19 | – – – – – Of a fat content by weight: | |
| 0405 10 19 | – – – – – – Of 80 % or more but less than 82 % | 0405 10 19 9500 |
| 0405 10 19 | – – – – – – Of 82 % or more | 0405 10 19 9700 |
| 0405 10 30 | – – – Recombined butter: | |
| 0405 10 30 | – – – – In immediate packings of a net content not exceeding 1 kg: | |
| 0405 10 30 | – – – – – Of a fat content by weight: | |
| 0405 10 30 | – – – – – – Of 80 % or more but less than 82 % | 0405 10 30 9100 |
| 0405 10 30 | – – – – – – Of 82 % or more | 0405 10 30 9300 |
| 0405 10 30 | – – – – Other: | |
| 0405 10 30 | – – – – – Of a fat content by weight: | |
| 0405 10 30 | – – – – – – Of 82 % or more | 0405 10 30 9700 |
| 0405 10 50 | – – – Whey butter: | |
| 0405 10 50 | – – – – In immediate packings of a net content not exceeding 1 kg: | |
| 0405 10 50 | – – – – – Of a fat content by weight: | |
| 0405 10 50 | – – – – – – Of 82 % or more | 0405 10 50 9300 |
| 0405 10 50 | – – – – Other: | |
| 0405 10 50 | – – – – – Of a fat content by weight: | |
| 0405 10 50 | – – – – – – Of 80 % or more but less than 82 % | 0405 10 50 9500 |
| 0405 10 50 | – – – – – – Of 82 % or more | 0405 10 50 9700 |
| 0405 10 90 | – – Other | 0405 10 90 9000 |
| ex 0405 20 | – Dairy spreads: | |
| 0405 20 90 | – – Of a fat content, by weight, of more than 75 % but less than 80 %: | |
| 0405 20 90 | – – – Of a fat content by weight: | |
| 0405 20 90 | – – – – Of more than 75 % but less than 78 % | 0405 20 90 9500 |
| 0405 20 90 | – – – – Of 78 % or more | 0405 20 90 9700 |
| 0405 90 | – Other: | |
| 0405 90 10 | – – Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 % | 0405 90 10 9000 |
| 0405 90 90 | – – Other | 0405 90 90 9000 |
| CN code | Description of goods | Additional requirements for using the product code |
| --- | --- | --- |
| CN code | Description of goods | Maximum water content in product weight (%) |
| ex 04 06 | Cheese and curd [^E0040] [^E0042]: | |
| ex 0406 10 | – Fresh (unripened or uncured) cheese, including whey cheese and curd: | |
| 0406 10 50 | – – Of a fat content, by weight, not exceeding 40 %: | |
| 0406 10 50 | – – – Other: | |
| 0406 10 50 | – – – – Whey cheese, except for salted Ricotta | |
| 0406 10 50 | – – – – Other: | |
| 0406 10 50 | – – – – – Of a water content calculated by weight in the non-fatty matter exceeding 47 % but not exceeding 72 %: | |
| 0406 10 50 | – – – – – – Ricotta, salted: | |
| 0406 10 50 | – – – – – – – Manufactured exclusively from sheep’s milk | 55 |
| 0406 10 50 | – – – – – – – Other | 55 |
| 0406 10 50 | – – – – – Cottage cheese | 60 |
| 0406 10 50 | – – – – – Other: | |
| 0406 10 50 | – – – – – – – Of a fat content, by weight, in the dry matter: | |
| 0406 10 50 | – – – – – – – – Of less than 5 % | 60 |
| 0406 10 50 | – – – – – – – – Of 5 % or more but less than 19 % | 60 |
| 0406 10 50 | – – – – – – – – Of 19 % or more but less than 39 % | 57 |
| 0406 10 50 | – – – – – – – – Other, of a water content calculated by weight of the non-fatty matter: | |
| 0406 10 50 | – – – – – – – – – Exceeding 47 % but not exceeding 52 % | 40 |
| 0406 10 50 | – – – – – – – – – Exceeding 52 % but not exceeding 62 % | 50 |
| 0406 10 50 | – – – – – – – – – Exceeding 62 % | |
| 0406 10 50 | – – – – – Of a water content calculated by weight of the non-fatty matter exceeding 72 %: | |
| 0406 10 50 | – – – – – – Cream cheese of a water content calculated by weight of the non-fatty matter exceeding 77 % but not exceeding 83 % and of a fat content, by weight, in the dry matter: | |
| 0406 10 50 | – – – – – – – Of 60 % or more but less than 69 % | 60 |
| 0406 10 50 | – – – – – – – Of 69 % or more | 59 |
| 0406 10 50 | – – – – – – Other | |
| 0406 10 50 | – – – – – Other | |
| ex 0406 20 00 | – Grated or powdered cheese, of all kinds: | |
| ex 0406 20 00 | – – Cheeses produced from whey | |
| ex 0406 20 00 | – – Other: | |
| ex 0406 20 00 | – – – Of a fat content, by weight, exceeding 20 %, of a lactose content by weight of less than 5 % and of a dry matter content, by weight: | |
| ex 0406 20 00 | – – – – Of 60 % or more but less than 80 % | 40 |
| ex 0406 20 00 | – – – – Of 80 % or more but less than 85 % | 20 |
| ex 0406 20 00 | – – – – Of 85 % or more but less than 95 % | 15 |
| ex 0406 20 00 | – – – – Of 95 % or more | 5 |
| ex 0406 20 00 | – – – Other | |
| ex 0406 30 | – Processed cheese, not grated or powdered: | |
| ex 0406 30 | – – Other: | |
| ex 0406 30 | – – – Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter: | |
| ex 0406 30 31 | – – – – Not exceeding 48 %: | |
| ex 0406 30 31 | – – – – – Of a dry matter content, by weight: | |
| ex 0406 30 31 | – – – – – – Of 40 % or more but less than 43 %, and of a fat content, by weight, in the dry matter: | |
| ex 0406 30 31 | – – – – – – – Of less than 20 % | 60 |
| ex 0406 30 31 | – – – – – – – Of 20 % or more | 60 |
| ex 0406 30 31 | – – – – – – Of 43 % or more and with a fat content, by weight, in the dry matter: | |
| ex 0406 30 31 | – – – – – – – Of less than 20 % | 57 |
| ex 0406 30 31 | – – – – – – – Of 20 % or more but less than 40 % | 57 |
| ex 0406 30 31 | – – – – – – – Of 40 % or more | 57 |
| ex 0406 30 39 | – – – – Exceeding 48 %: | |
| ex 0406 30 39 | – – – – – Of a dry matter content, by weight: | |
| ex 0406 30 39 | – – – – – – Of 40 % or more but less than 43 % | 60 |
| ex 0406 30 39 | – – – – – – Of 43 % or more but less than 46 % | 57 |
| ex 0406 30 39 | – – – – – – Of 46 % or more and with a fat content, by weight, in the dry matter: | |
| ex 0406 30 39 | – – – – – – – Of less than 55 % | 54 |
| ex 0406 30 39 | – – – – – – – Of 55 % or more | 54 |
| ex 0406 30 90 | – – – Of a fat content, by weight, exceeding 36 % | 54 |
| ex 0406 40 | – Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti: | |
| ex 0406 40 50 | – – Gorgonzola | 53 |
| ex 0406 40 90 | – – Other | 50 |
| ex 0406 90 | – Other cheese: | |
| ex 0406 90 | – – Other: | |
| ex 0406 90 13 | – – – Emmentaler | 40 |
| ex 0406 90 15 | – – – Gruyère, Sbrinz: | |
| ex 0406 90 15 | – – – – Gruyère | 38 |
| ex 0406 90 17 | – – – Bergkäse, Appenzell: | |
| ex 0406 90 17 | – – – – Bergkäse | 38 |
| ex 0406 90 21 | – – – Cheddar | 39 |
| ex 0406 90 23 | – – – Edam | 47 |
| ex 0406 90 25 | – – – Tilsit | 47 |
| ex 0406 90 29 | – – – Kashkaval: | |
| ex 0406 90 29 | – – – – manufactured from sheep’s and/or goats’s milk | 42 |
| ex 0406 90 29 | – – – – manufactured exclusively from cow’s milk | 44 |
| ex 0406 90 32 | – – – Feta [^E0038]: | |
| ex 0406 90 32 | – – – – manufactured exclusively from sheep’s milk or from sheep’s and goat’s milk: | |
| ex 0406 90 32 | – – – – – Of a water content calculated by weight of the non-fatty matter not exceeding 72 % | 56 |
| ex 0406 90 35 | – – – Kefalo-Tyri: | |
| ex 0406 90 35 | – – – – manufactured exclusively from sheep’s and/or goats’s milk | 38 |
| ex 0406 90 35 | – – – – Other: | 38 |
| ex 0406 90 37 | – – – Finlandia | 40 |
| ex 0406 90 37 | – – – Other: | |
| ex 0406 90 37 | – – – – Other: | |
| ex 0406 90 37 | – – – – – Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter: | |
| ex 0406 90 37 | – – – – – – not exceeding 47 %: | |
| ex 0406 90 61 | – – – – – – – Grana Padano, Parmigiano Reggiano | 35 |
| ex 0406 90 63 | – – – – – – – Fiore Sardo, Pecorino: | |
| ex 0406 90 63 | – – – – – – – – manufactured exclusively from sheep’s milk | 35 |
| ex 0406 90 63 | – – – – – – – – Other | 35 |
| ex 0406 90 69 | – – – – – – – Other: | |
| ex 0406 90 69 | – – – – – – – – Cheeses produced from whey | |
| ex 0406 90 69 | – – – – – – – – Other | 38 |
| ex 0406 90 69 | – – – – – – Exceeding 47 % but not exceeding 72 %: | |
| ex 0406 90 73 | – – – – – – – Provolone | 45 |
| ex 0406 90 74 | – – – – – – – Maasdam | 45 |
| ex 0406 90 75 | – – – – – – – Asiago, Caciocavallo, Montasio, Ragusano | 45 |
| ex 0406 90 76 | – – – – – – – Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø: | |
| ex 0406 90 76 | – – – – – – – – Of a fat content, by weight, in the dry matter of 45 % or more but less than 55 %: | |
| ex 0406 90 76 | – – – – – – – – – Of a dry matter content, by weight, of 50 % or more but less than 56 % | 50 |
| ex 0406 90 76 | – – – – – – – – – Of a dry matter content, by weight, of 56 % or more | 44 |
| ex 0406 90 76 | – – – – – – – – Of a fat content, by weight, in the dry matter of 55 % or more | 46 |
| ex 0406 90 78 | – – – – – – – Gouda: | |
| ex 0406 90 78 | – – – – – – – – Of a fat content, by weight, in the dry matter of less than 48 % | 50 |
| ex 0406 90 78 | – – – – – – – – Of a fat content, by weight, in the dry matter of 48 % or more but less than 55 % | 45 |
| ex 0406 90 78 | – – – – – – – – Other: | 45 |
| ex 0406 90 79 | – – – – – – – Esrom, Italico, Kernhem, Saint Nectaire, Saint Paulin, Taleggio | 56 |
| ex 0406 90 81 | – – – – – – – Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey | 44 |
| ex 0406 90 85 | – – – – – – – Kefalograviera, Kasseri: | |
| ex 0406 90 85 | – – – – – – – – Of a water content, by weight, not exceeding 40 % | 40 |
| ex 0406 90 85 | – – – – – – – – Of a water content, by weight, exceeding 40 % but not exceeding 45 % | 45 |
| ex 0406 90 85 | – – – – – – – – Other | |
| ex 0406 90 85 | – – – – – – – Other cheeses, of a water content, by weight, in the non-fatty matter: | |
| ex 0406 90 86 | – – – – – – – – Exceeding 47 % but not exceeding 52 %: | |
| ex 0406 90 86 | – – – – – – – – – cheeses produced from whey | |
| ex 0406 90 86 | – – – – – – – – – Other, of a fat content, by weight, in the dry matter: | |
| ex 0406 90 86 | – – – – – – – – – – Of less than 5 % | 52 |
| ex 0406 90 86 | – – – – – – – – – – Of 5 % or more but less than 19 % | 51 |
| ex 0406 90 86 | – – – – – – – – – – Of 19 % or more but less than 39 % | 47 |
| ex 0406 90 86 | – – – – – – – – – – Of 39 % or more | 40 |
| ex 0406 90 89 | – – – – – – – – Exceeding 52 % but not exceeding 62 %: | |
| ex 0406 90 89 | – – – – – – – – – Cheese produced from whey, except for Manouri | |
| ex 0406 90 89 | – – – – – – – – – Other, of a fat content, by weight, in the dry matter: | |
| ex 0406 90 89 | – – – – – – – – – – Of less than 5 % | 60 |
| ex 0406 90 89 | – – – – – – – – – – Of 5 % or more but less than 19 % | 55 |
| ex 0406 90 89 | – – – – – – – – – – Of 19 % or more but less than 40 % | 53 |
| ex 0406 90 89 | – – – – – – – – – – Of 40 % or more: | |
| ex 0406 90 89 | – – – – – – – – – – – Idiazabal, Manchego and Roncal, manufactured exclusively from sheep’s milk | 45 |
| ex 0406 90 89 | – – – – – – – – – – – Manouri | 43 |
| ex 0406 90 89 | – – – – – – – – – – – Hushallsost | 46 |
| ex 0406 90 89 | – – – – – – – – – – – Murukoloinen | 41 |
| ex 0406 90 89 | – – – – – – – – – – – Gräddost | 39 |
| ex 0406 90 89 | – – – – – – – – – – – Other | 47 |
| ex 0406 90 92 | – – – – – – – – Exceeding 62 % but not exceeding 72 %: | |
| ex 0406 90 92 | – – – – – – – – – cheeses produced from whey | |
| ex 0406 90 92 | – – – – – – – – – Butterkäse | 52 |
| ex 0406 90 92 | – – – – – – – – – Other: | |
| ex 0406 90 92 | – – – – – – – – – – Of a fat content, by weight, in the dry matter: | |
| ex 0406 90 92 | – – – – – – – – – – – Of 10 % or more but less than 19 % | 60 |
| ex 0406 90 92 | – – – – – – – – – – – Of 40 % or more: | |
| ex 0406 90 92 | – – – – – – – – – – – – Akawi | 55 |
(
1
) Where the product falling within this subheading contains added whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 , the added whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 must not be taken into account in the calculation of the refund.
The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund.
If the product falling within this subheading consists of permeate, no export refund is payable.
When completing customs formalities, the applicant must state on the declaration provided for that purpose whether the product consists of permeate or whether or not non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case:
- —the maximum content by weight of non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product, —and in particular,
- —the lactose content of the added whey.
(2) Where the product contains casein and/or caseinates added before or at the time of processing, no refund is payable. When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not casein and/or caseinates have been added.
(
3
) The refund per 100 kilograms of product falling within this subheading is equal to the sum of the following components:
- (a)the amount per 100 kilogram shown, multiplied by the percentage of the lactic matter contained in 100 kilograms of product. The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund. Where whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added to the product, the amount per kilogram shown is to be multiplied by the weight of the lactic matter other than whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of product;
- (b)a component calculated in accordance with Article 14(3) of Commission Regulation (EC) No 1187/2009 (OJ L 318, 4.12.2009, p. 1). When completing customs formalities, the applicant must state on the declaration provided for that purpose whether the product consists of permeate or whether or not non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case: —the maximum content by weight of sucrose and/or other non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product, —and in particular, —the lactose content of the added whey.
If the lactic matter in the product consists of permeate, no export refund is payable.
- (a)In the case of cheeses presented in immediate packing which also contain preserving liquid, in particular brine, the refund is granted on the net weight, less the weight of the liquid.
- (b)The film of plastic, the paraffin, the ash and the wax used as a packing are not considered as a part of the net weight of the product for the purpose of the refund.
- (c)Where the cheese is presented in a film of plastic, and where the net weight declared includes the weight of the film in plastic, the refund amount shall be reduced by 0,5 %. When completing customs formalities, the applicant shall state that the cheese is packed in a film of plastic and whether the declared net weight includes the weight of the film in plastic.
- (d)Where the cheese is presented in paraffin or ash, and where the net weight declared includes the weight of the paraffin or the ash, the refund amount shall be reduced by 2 %. When completing customs formalities, the applicant shall state that the cheese is packed in paraffin or in ash, and whether the declared net weight includes the weight of the ash or the paraffin.
- (e)Where the cheese is presented in wax, when completing customs formalities, the applicant must state on the declaration the net weight of the cheese not incorporating the weight of the wax.
(
5
) Where, for products falling within this code, the milk-protein content (nitrogen content × 6,38) in non-fat milk solids is less than 34 %, no refund is payable. Where, for powdered products falling within this code, the water content in product weight is more than 5 %, no refund is payable.
When completing the customs formalities, the interested party must indicate on the relevant declaration the minimum milk-protein content in non-fat milk solids and, for powdered products, the maximum water content.
- (a)Where the product contains non-lactic ingredients, other than spices or herbs, such as in particular ham, nuts, shrimps, salmon, olives, raisins, the refund amount shall be reduced by 10 %. When completing customs formalities, the applicant shall state on the declaration provided for that purpose that there is addition of such non-lactic ingredients.
- (b)Where the product contains herbs or spices, such as in particular mustard, basil, garlic, oregano, the refund amount shall be reduced by 1 %. When completing customs formalities, the applicant shall state on the declaration provided for that purpose that there is addition of herbs or spices.
- (c)Where the product contains casein and/or caseinates and/or whey and/or products derived from whey and/or lactose and/or permeate and/or products covered by CN code 3504 , the added casein and/or caseinates and/or whey and/or products derived from whey (excluding whey butter covered by CN code 0405 10 50 ) and/or lactose and/or permeate and/or products covered by CN code 3504 will not be taken into account for the purpose of calculating the refund. When completing customs formalities, the applicant shall state on the declaration provided for that purpose whether or not casein and/or caseinates and/or whey and/or products derived from whey and/or lactose and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case, the maximum content by weight of casein and/or caseinates and/or whey and/or products derived from whey (specifying where applicable the whey butter content) and/or lactose and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product.
- (d)The products referred to may contain quantities of added non-lactic matter required for their manufacture or preservation, such as salt, rennet or mould.
(7) The refund on frozen condensed milk is the same as that on products falling within headings 0402 91 and 0402 99 .
(8) The refunds on frozen products covered by CN codes 0403 90 11 to 0403 90 39 are the same as those on products covered by CN codes 0403 90 51 to 0403 90 69 respectively.
(9) The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund. When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not non-lactic matter has been added and, where this is the case, the maximum content by weight of the non-lactic matter added per 100 kilograms of finished product
(
10
) The refund per 100 kilograms of product covered by this subheading is equal to the sum of the following components:
- (a)the amount per 100 kilogram shown, multiplied by the percentage of the lactic matter contained in 100 kilograms of product. The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund;
- (b)a component calculated in accordance with Article 14(3) of Commission Regulation (EC) No 1187/2009 (OJ L 318, 4.12.2009, p. 1).
When completing customs formalities, the applicant must state on the declaration provided for that purpose the maximum content by weight of sucrose and whether or not non-lactic matter has been added and, where this is the case, the maximum content by weight of non-lactic matter added per 100 kilograms of finished product.
(11) The products referred to may contain small amounts of additives required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund. When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not products have been added and, where this is the case, the maximum additive content.
10.
White and raw sugar without further processing
| CN code | Description of goods | Product code |
|---|---|---|
| ex 17 01 | Cane or beet sugar and chemically pure sucrose, in solid form: | |
| ex 17 01 | – Raw sugar not containing added flavouring or colouring matter: | |
| ex 1701 12 | – – Beet sugar: | |
| ex 1701 12 90 | – – – Other: | |
| ex 1701 12 90 | – – – – Candy sugar | 1701 12 90 9100 |
| ex 1701 12 90 | – – – – Other raw sugar: | |
| ex 1701 12 90 | – – – – – In immediate packings not exceeding 5 kg net of product | 1701 12 90 9910 |
| ex 1701 13 | – – Cane sugar specified in subheading note 2 to this chapter: | |
| 1701 13 90 | – – – Other: | |
| 1701 13 90 | – – – – Candy sugar | 1701 13 90 9100 |
| 1701 13 90 | – – – – Other raw sugar: | |
| 1701 13 90 | – – – – – In immediate packings not exceeding 5 kg net of product | 1701 13 90 9910 |
| ex 1701 14 | – – Other cane sugar: | |
| 1701 14 90 | – – – Other: | |
| 1701 14 90 | – – – – Candy sugar | 1701 14 90 9100 |
| 1701 14 90 | – – – – Other raw sugar: | |
| 1701 14 90 | – – – – – In immediate packings not exceeding 5 kg net of product | 1701 14 90 9910 |
| 1701 14 90 | – Other: | |
| 1701 91 00 | – – Containing added flavouring or colouring matter | 1701 91 00 9000 |
| ex 1701 99 | – – Other: | |
| 1701 99 10 | – – – White sugar: | |
| 1701 99 10 | – – – – Candy sugar | 1701 99 10 9100 |
| 1701 99 10 | – – – – Other: | |
| 1701 99 10 | – – – – – Of a total quantity not exceeding 10 tonnes | 1701 99 10 9910 |
| 1701 99 10 | – – – – – Other | 1701 99 10 9950 |
| ex 1701 99 90 | – – – Other: | |
| ex 1701 99 90 | – – – – Containing added substances other than flavouring or colouring matter | 1701 99 90 9100 |
11.
Syrups and other sugar products
| CN code | Description of goods | Product code |
|---|---|---|
| ex 17 02 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: | |
| ex 1702 40 | – Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar: | |
| ex 1702 40 10 | – – Isoglucose: | |
| ex 1702 40 10 | – – – Containing in the dry state 41 % or more by weight of fructose | 1702 40 10 9100 |
| 1702 60 | – Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar: | |
| 1702 60 10 | – – Isoglucose | 1702 60 10 9000 |
| 1702 60 95 | – – Other | 1702 60 95 9000 |
| ex 1702 90 | – Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose: | |
| 1702 90 30 | – – Isoglucose | 1702 90 30 9000 |
| 1702 90 30 | – – Caramel: | |
| 1702 90 71 | – – – Containing 50 % or more by weight of sucrose in the dry matter | 1702 90 71 9000 |
| ex 1702 90 95 | – – Other: | |
| ex 1702 90 95 | – – – Artificial honey, whether or not mixed with natural honey | 1702 90 95 9100 |
| ex 1702 90 95 | – – – Other excluding sorbose | 1702 90 95 9900 |
| 2106 | Food preparations not elsewhere specified or included: | |
| ex 2106 90 | – Other: | |
| ex 2106 90 | – – Flavoured or coloured sugar syrups: | |
| 2106 90 30 | – – – Isoglucose syrups | 2106 90 30 9000 |
| 2106 90 30 | – – – Other: | |
| 2106 90 59 | – – – – Other | 2106 90 59 9000 ’ |
ANNEX II
‘ANNEX II
Destination codes for export refunds
| A00 | All destinations (third countries, other territories, victualling and destinations treated as exports from the European Union). |
| A01 | Other destinations. |
| A02 | All destinations except for the United States of America. |
| A03 | All destinations except for Switzerland. |
| A04 | All third countries. |
| A05 | Other third countries. |
| A10 | EFTA countries (European Free Trade Association)Iceland, Norway, Liechtenstein, Switzerland. |
| A11 | ACP States (African, Caribbean and Pacific States party to the Lomé Convention)Angola, Antigua and Barbuda, Bahamas, Barbados, Belize, Benin, Botswana, Burkina Faso, Burundi, Cameroon, Cape Verde, Central African Republic, Comoros (except for Mayotte), Congo, Democratic Republic of the Congo, Cote d’Ivoire, Djibouti, Dominica, Ethiopia, Fiji Islands, Gabon, Gambia, Ghana, Grenada, Guinea, Guinea-Bissau, Equatorial Guinea, Guyana, Haiti, Jamaica, Kenya, Kiribati, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritius, Mauritania, Mozambique, Namibia, Niger, Nigeria, Uganda, Papua New Guinea, Dominican Republic, Rwanda, Saint Kitts and Nevis, Saint Vincent and the Grenadines, Saint Lucia, Solomon Islands, Samoa, São Tomé and Príncipe, Senegal, Seychelles, Sierra Leone, Somalia, Sudan, South Sudan, Suriname, Swaziland, Tanzania, Chad, Togo, Tonga, Trinidad and Tobago, Tuvalu, Vanuatu, Zambia, Zimbabwe. |
| A12 | Countries or territories of the Mediterranean BasinCeuta and Melilla, Gibraltar, Turkey, Albania, Bosnia and Herzegovina, Serbia as well as Kosovo under UNSC Resolution 1244/99, Montenegro, Former Yugoslav Republic of Macedonia, Morocco, Algeria, Tunisia, Libya, Egypt, Lebanon, Syria, Israel, West Bank and Gaza Strip, Jordan. |
| A13 | OPEC States (Organisation of Petroleum Exporting Countries)Algeria, Libya, Nigeria, Gabon, Venezuela, Iraq, Iran, Saudi Arabia, Kuwait, Qatar, United Arab Emirates, Indonesia. |
| A14 | ASEAN countries (Association of South-East Asian Nations)Myanmar, Thailand, Laos, Vietnam, Indonesia, Malaysia, Brunei, Singapore, Philippines. |
| A15 | Countries of Latin AmericaMexico, Guatemala, Honduras, El Salvador, Nicaragua, Costa Rica, Haiti, Dominican Republic, Colombia, Venezuela, Ecuador, Peru, Brazil, Chile, Bolivia, Paraguay, Uruguay, Argentina. |
| A16 | SAARC countries (South Asian Association for Regional Cooperation)Pakistan, India, Bangladesh, Maldives, Sri Lanka, Nepal, Bhutan. |
| A17 | Countries of the EEA (European Economic Area) other than the European UnionIceland, Norway, Liechtenstein. |
| A18 | CEEC countries or territories (Central and eastern European Countries or territories)Albania, Bosnia and Herzegovina, Serbia as well as Kosovo under UNSC Resolution 1244/99, Montenegro, Former Yugoslav Republic of Macedonia. |
| A19 | NAFTA countries (North-American Free Trade Agreement)United States of America, Canada, Mexico. |
| A20 | Mercosur countries (Southern Cone Common Market)Brazil, Paraguay, Uruguay, Argentina. |
| A21 | Newly industrialised countries of AsiaSingapore, South Korea, Taiwan, Hong Kong SAR. |
| A22 | Dynamic Asian economiesThailand, Malaysia, Singapore, South Korea, Taiwan, Hong Kong SAR. |
| A23 | APEC countries (Asia-Pacific economic cooperation)United States of America, Canada, Mexico, Chile, Thailand, Indonesia, Malaysia, Brunei, Singapore, Philippines, China, South Korea, Japan, Taiwan, Hong Kong SAR, Australia, Papua New Guinea, New Zealand. |
| A24 | Commonwealth of Independent StatesUkraine, Belarus, Moldova, Russia, Georgia, Armenia, Azerbaijan, Kazakhstan, Turkmenistan, Uzbekistan, Tajikistan, Kyrghyzstan. |
| A25 | Non-EU OECD countries (Organisation for Economic Cooperation and Development)Iceland, Norway, Switzerland, Turkey, United States of America, Canada, Mexico, South Korea, Japan, Australia, Australian Pacific Territories, New Zealand, New Zealand Pacific Territories. |
| A26 | European countries or territories outside the European UnionIceland, Norway, Liechtenstein, Switzerland, Faeroe Islands, Andorra, Gibraltar, Vatican City, Turkey, Albania, Ukraine, Belarus, Moldova, Russia, Bosnia and Herzegovina, Serbia as well as Kosovo under UNSC Resolution 1244/99, Montenegro, Former Yugoslav Republic of Macedonia. |
| A27 | Africa (A28) (A29)Countries or territories of North Africa, other countries of Africa. |
| A28 | Countries or territories of North AfricaCeuta and Melilla, Morocco, Algeria, Tunisia, Libya, Egypt. |
| A29 | Other countries of AfricaSudan, South Sudan, Mauritania, Mali, Burkina Faso, Niger, Chad, Cape Verde, Senegal, Gambia, Guinea-Bissau, Guinea, Sierra Leone, Liberia, Cote d’Ivoire, Ghana, Togo, Benin, Nigeria, Cameroon, Central African Republic, Equatorial Guinea, São Tomé and Principe, Gabon, Congo, Democratic Republic of the Congo, Rwanda, Burundi, Saint Helena and Dependencies, Angola, Ethiopia, Eritrea, Djibouti, Somalia, Kenya, Uganda, Tanzania, Seychelles and Dependencies, British Indian Ocean Territory, Mozambique, Madagascar, Mauritius, Comoros, Mayotte, Zambia, Zimbabwe, Malawi, South Africa, Namibia, Botswana, Swaziland, Lesotho. |
| A30 | America (A31) (A32) (A33)North America, Central America and the Antilles, South America. |
| A31 | North AmericaUnited States of America, Canada, Greenland, Saint Pierre and Miquelon. |
| A32 | Central America and the AntillesMexico, Bermuda, Guatemala, Belize, Honduras, El Salvador, Nicaragua, Costa Rica, Panama, Anguilla, Cuba, Saint Kitts and Nevis, Haiti, The Bahamas, Turks and Caicos Islands, Dominican Republic, US Virgin Islands, Antigua and Barbuda, Dominica, Cayman Islands, Jamaica, Saint Lucia, Saint Vincent, British Virgin Islands, Barbados, Montserrat, Trinidad and Tobago, Grenada, Aruba, Curaçao, Sint Maarten, Caribbean Netherlands (Bonaire, St Eustatius, Saba). |
| A33 | South AmericaColombia, Venezuela, Guyana, Suriname, Ecuador, Peru, Brazil, Chile, Bolivia, Paraguay, Uruguay, Argentina, Falkland Islands. |
| A34 | Asia (A35) (A36)Near and Middle East, other countries of Asia. |
| A35 | Near and Middle EastGeorgia, Armenia, Azerbaijan, Lebanon, Syria, Iraq, Iran, Israel, West Bank and Gaza Strip, Jordan, Saudi Arabia, Kuwait, Bahrain, Qatar, United Arab Emirates, Oman, Yemen. |
| A36 | Other countries of AsiaKazakhstan, Turkmenistan, Uzbekistan, Tajikistan, Kyrghyzstan, Afghanistan, Pakistan, India, Bangladesh, Maldives, Sri Lanka, Nepal, Bhutan, Myanmar, Thailand, Laos, Vietnam, Cambodia, Indonesia, Malaysia, Brunei, Singapore, Philippines, Mongolia, China, North Korea, South Korea, Japan, Taiwan, Hong Kong SAR, Macao. |
| A37 | Oceania and the polar regions (A38) (A39)Australia and New Zealand, other countries of Oceania and the polar regions. |
| A38 | Australia and New ZealandAustralia, Australian Pacific Territories, New Zealand, New Zealand Pacific Territories. |
| A39 | Other countries of Oceania and the polar regionsPapua New Guinea, Nauru, Solomon Islands, Tuvalu, New Caledonia and Dependencies, American Pacific Territories, Wallis and Futuna, Kiribati, Pitcairn, Fiji, Vanuatu, Tonga, Samoa, Northern Marianas, French Polynesia, Federated States of Micronesia (Yap, Kosrae, Chunk, Pohnpei), Marshall Islands, Palau, Polar Regions. |
| A40 | Overseas countries or territories (OCTs)Saint Barthélémy, French Polynesia, New Caledonia and Dependencies, Wallis and Futuna, French Southern Territories, Saint Pierre and Miquelon, Mayotte, Aruba, Curaçao, Sint Maarten, Caribbean Netherlands (Bonaire, St Eustatius, Saba), Greenland, Anguilla, Cayman Islands, Falkland Islands, South Georgia and South Sandwich Islands, Turks and Caicos Islands, British Virgin Islands, Montserrat, Pitcairn, Saint Helena and Dependencies, Antartica. |
| A96 | Communes of Livigno and Campione d’Italia, Heligoland. |
| A97 | Victualling and destinations treated as exports from the European UnionDestinations referred to in Articles 33, 41, and 42 of Regulation (EC) No 612/2009 (OJ L 186, 17.7.2009, p. 1).’ |
[^E0001]: OJ L 347, 20.12.2013, p. 671.
[^E0002]: OJ L 366, 24.12.1987, p. 1.
[^E0037]: (3) Where the product falling within this subheading contains added whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 , the added whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 must not be taken into account in the calculation of the refund.
The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund.
If the product falling within this subheading consists of permeate, no export refund is payable.
When completing customs formalities, the applicant must state on the declaration provided for that purpose whether the product consists of permeate or whether or not non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case:
- —the maximum content by weight of non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product, —and in particular,
- —the lactose content of the added whey.
[^E0038]: (4) Where the product contains casein and/or caseinates added before or at the time of processing, no refund is payable. When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not casein and/or caseinates have been added.
[^E0039]: (5) The refund per 100 kilograms of product falling within this subheading is equal to the sum of the following components:
- (a)the amount per 100 kilogram shown, multiplied by the percentage of the lactic matter contained in 100 kilograms of product. The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund. Where whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added to the product, the amount per kilogram shown is to be multiplied by the weight of the lactic matter other than whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of product;
- (b)a component calculated in accordance with Article 14(3) of Commission Regulation (EC) No 1187/2009 (OJ L 318, 4.12.2009, p. 1). When completing customs formalities, the applicant must state on the declaration provided for that purpose whether the product consists of permeate or whether or not non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case: —the maximum content by weight of sucrose and/or other non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product, —and in particular, —the lactose content of the added whey.
If the lactic matter in the product consists of permeate, no export refund is payable.
- (a)In the case of cheeses presented in immediate packing which also contain preserving liquid, in particular brine, the refund is granted on the net weight, less the weight of the liquid.
- (b)The film of plastic, the paraffin, the ash and the wax used as a packing are not considered as a part of the net weight of the product for the purpose of the refund.
- (c)Where the cheese is presented in a film of plastic, and where the net weight declared includes the weight of the film in plastic, the refund amount shall be reduced by 0,5 %. When completing customs formalities, the applicant shall state that the cheese is packed in a film of plastic and whether the declared net weight includes the weight of the film in plastic.
- (d)Where the cheese is presented in paraffin or ash, and where the net weight declared includes the weight of the paraffin or the ash, the refund amount shall be reduced by 2 %. When completing customs formalities, the applicant shall state that the cheese is packed in paraffin or in ash, and whether the declared net weight includes the weight of the ash or the paraffin.
- (e)Where the cheese is presented in wax, when completing customs formalities, the applicant must state on the declaration the net weight of the cheese not incorporating the weight of the wax.
[^E0041]: (7) Where, for products falling within this code, the milk-protein content (nitrogen content × 6,38) in non-fat milk solids is less than 34 %, no refund is payable. Where, for powdered products falling within this code, the water content in product weight is more than 5 %, no refund is payable.
When completing the customs formalities, the interested party must indicate on the relevant declaration the minimum milk-protein content in non-fat milk solids and, for powdered products, the maximum water content.
- (a)Where the product contains non-lactic ingredients, other than spices or herbs, such as in particular ham, nuts, shrimps, salmon, olives, raisins, the refund amount shall be reduced by 10 %. When completing customs formalities, the applicant shall state on the declaration provided for that purpose that there is addition of such non-lactic ingredients.
- (b)Where the product contains herbs or spices, such as in particular mustard, basil, garlic, oregano, the refund amount shall be reduced by 1 %. When completing customs formalities, the applicant shall state on the declaration provided for that purpose that there is addition of herbs or spices.
- (c)Where the product contains casein and/or caseinates and/or whey and/or products derived from whey and/or lactose and/or permeate and/or products covered by CN code 3504 , the added casein and/or caseinates and/or whey and/or products derived from whey (excluding whey butter covered by CN code 0405 10 50 ) and/or lactose and/or permeate and/or products covered by CN code 3504 will not be taken into account for the purpose of calculating the refund. When completing customs formalities, the applicant shall state on the declaration provided for that purpose whether or not casein and/or caseinates and/or whey and/or products derived from whey and/or lactose and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case, the maximum content by weight of casein and/or caseinates and/or whey and/or products derived from whey (specifying where applicable the whey butter content) and/or lactose and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product.
- (d)The products referred to may contain quantities of added non-lactic matter required for their manufacture or preservation, such as salt, rennet or mould.
[^E0043]: (9) The refund on frozen condensed milk is the same as that on products falling within headings 0402 91 and 0402 99 .
[^E0044]: (10) The refunds on frozen products covered by CN codes 0403 90 11 to 0403 90 39 are the same as those on products covered by CN codes 0403 90 51 to 0403 90 69 respectively.
[^E0045]: (11) The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund. When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not non-lactic matter has been added and, where this is the case, the maximum content by weight of the non-lactic matter added per 100 kilograms of finished product
[^E0046]: (12) The refund per 100 kilograms of product covered by this subheading is equal to the sum of the following components:
- (a)the amount per 100 kilogram shown, multiplied by the percentage of the lactic matter contained in 100 kilograms of product. The products referred to may contain small quantities of added non-lactic matter required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund;
- (b)a component calculated in accordance with Article 14(3) of Commission Regulation (EC) No 1187/2009 (OJ L 318, 4.12.2009, p. 1).
When completing customs formalities, the applicant must state on the declaration provided for that purpose the maximum content by weight of sucrose and whether or not non-lactic matter has been added and, where this is the case, the maximum content by weight of non-lactic matter added per 100 kilograms of finished product.
[^E0047]: (13) The products referred to may contain small amounts of additives required for their manufacture or preservation. Where these additives do not exceed 0,5 % by weight of the whole product, they are to be taken into account for the purposes of calculating the refund. However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund. When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not products have been added and, where this is the case, the maximum additive content.
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