LegalizeCommission Implementing Regulation (EU) 2016/1821 of 6 October 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
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.
| 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 59 | — |
| 1001 19 00 | – – Other | 148 €/t 59 15 | — |
| – Other | |||
| 1001 91 | – – Seed | ||
| 1001 91 10 | – – – Spelt 37 | 12,8 | — |
| 1001 91 20 | – – – Common wheat and meslin | 95 €/t 59 | — |
| 1001 91 90 | – – – Other | 95 €/t | — |
| 1001 99 00 | – – Other | 95 €/t 59 15 | — |
| 1002 | Rye | ||
| 1002 10 00 | – Seed | 93 €/t 59 | — |
| 1002 90 00 | – Other | 93 €/t 59 | — |
| 1003 | Barley | ||
| 1003 10 00 | – Seed | 93 €/t 15 | — |
| 1003 90 00 | – Other | 93 €/t 15 | — |
| 1004 | Oats | ||
| 1004 10 00 | – Seed | 89 €/t | — |
| 1004 90 00 | – Other | 89 €/t | — |
| 1005 | Maize (corn) | ||
| 1005 10 | – Seed | ||
| – – Hybrid 37 | |||
| 1005 10 13 | – – – Three-cross hybrids | Free | — |
| 1005 10 15 | – – – Simple hybrids | Free | — |
| 1005 10 18 | – – – Other | Free | — |
| 1005 10 90 | – – Other | 94 €/t 59 15 | — |
| 1005 90 00 | – Other | 94 €/t 59 15 | — |
| 1006 | Rice | ||
| 1006 10 | – Rice in the husk (paddy or rough) | ||
| 1006 10 10 | – – For sowing 37 | 7,7 | — |
| – – Other | |||
| 1006 10 30 | – – – Round grain | 211 €/t 15 | — |
| 1006 10 50 | – – – Medium grain | 211 €/t 15 | — |
| – – – Long grain | |||
| 1006 10 71 | – – – – Of a length/width ratio greater than 2 but less than 3 | 211 €/t 15 | — |
| 1006 10 79 | – – – – Of a length/width ratio equal to or greater than 3 | 211 €/t 15 | — |
| 1006 20 | – Husked (brown) rice | ||
| – – Parboiled | |||
| 1006 20 11 | – – – Round grain | 65 €/t 15 60 | — |
| 1006 20 13 | – – – Medium grain | 65 €/t 15 60 | — |
| – – – Long grain | |||
| 1006 20 15 | – – – – Of a length/width ratio greater than 2 but less than 3 | 65 €/t 15 60 | — |
| 1006 20 17 | – – – – Of a length/width ratio equal to or greater than 3 42 | 65 €/t 15 60 | — |
| – – Other | |||
| 1006 20 92 | – – – Round grain | 65 €/t 15 60 | — |
| 1006 20 94 | – – – Medium grain | 65 €/t 15 60 | — |
| – – – Long grain | |||
| 1006 20 96 | – – – – Of a length/width ratio greater than 2 but less than 3 | 65 €/t 15 60 | — |
| 1006 20 98 | – – – – Of a length/width ratio equal to or greater than 3 42 | 65 €/t 15 60 | — |
| 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 15 60 | — |
| 1006 30 23 | – – – – Medium grain | 175 €/t 15 60 | — |
| – – – – Long grain | |||
| 1006 30 25 | – – – – – Of a length/width ratio greater than 2 but less than 3 | 175 €/t 15 60 | — |
| 1006 30 27 | – – – – – Of a length/width ratio equal to or greater than 3 42 | 175 €/t 15 60 | — |
| – – – Other | |||
| 1006 30 42 | – – – – Round grain | 175 €/t 15 60 | — |
| 1006 30 44 | – – – – Medium grain | 175 €/t 15 60 | — |
| – – – – Long grain | |||
| 1006 30 46 | – – – – – Of a length/width ratio greater than 2 but less than 3 | 175 €/t 60 15 | — |
| 1006 30 48 | – – – – – Of a length/width ratio equal to or greater than 3 42 | 175 €/t 60 15 | — |
| – – Wholly milled rice | |||
| – – – Parboiled | |||
| 1006 30 61 | – – – – Round grain | 175 €/t 60 15 | — |
| 1006 30 63 | – – – – Medium grain | 175 €/t 60 15 | — |
| – – – – Long grain | |||
| 1006 30 65 | – – – – – Of a length/width ratio greater than 2 but less than 3 | 175 €/t 60 15 | — |
| 1006 30 67 | – – – – – Of a length/width ratio equal to or greater than 3 42 | 175 €/t 60 15 | — |
| – – – Other | |||
| 1006 30 92 | – – – – Round grain | 175 €/t 60 15 | — |
| 1006 30 94 | – – – – Medium grain | 175 €/t 60 15 | — |
| – – – – Long grain | |||
| 1006 30 96 | – – – – – Of a length/width ratio greater than 2 but less than 3 | 175 €/t 60 15 | — |
| 1006 30 98 | – – – – – Of a length/width ratio equal to or greater than 3 42 | 175 €/t 60 15 | — |
| 1006 40 00 | – Broken rice | 128 €/t 15 | — |
| 1007 | Grain sorghum | ||
| 1007 10 | – Seed | ||
| 1007 10 10 | – – Hybrids 37 | 6,4 | — |
| 1007 10 90 | – – Other | 94 €/t 15 59 | — |
| 1007 90 00 | – Other | 94 €/t 15 59 | — |
| 1008 | Buckwheat, millet and canary seed; other cereals | ||
| 1008 10 00 | – Buckwheat | 37 €/t | — |
| – Millet | |||
| 1008 21 00 | – – Seed | 56 €/t 15 | — |
| 1008 29 00 | – – Other | 56 €/t 15 | — |
| 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
-
- 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;
- (c) corn flakes and other products of heading 1904;
- (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).
-
- (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 % | — |
-
- 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
-
- 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.
-
- 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 15 | — |
| 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 37 | 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
-
- 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).
-
- 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.
-
- 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;
- (c) cereals (Chapter 10); or
- (d) products of headings 1201 to 1207 or 1211.
-
- 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
- (c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.
-
- 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
- (c) fertilisers of heading 3101 or 3105.
Subheading note
-
- 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 37 | Free | — |
| 1201 90 00 | – Other | Free | — |
| 1202 | Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken | ||
| 1202 30 00 | – Seed 37 | 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 37 | 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 37 | Free | — |
| 1205 10 90 | – – Other | Free | — |
| 1205 90 00 | – Other | Free | — |
| 1206 00 | Sunflower seeds, whether or not broken | ||
| 1206 00 10 | – For sowing 37 | 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 37 | Free | — |
| 1207 29 00 | – – Other | Free | — |
| 1207 30 00 | – Castor oil seeds | Free | — |
| 1207 40 | – Sesamum seeds | ||
| 1207 40 10 | – – Seed 37 | Free | — |
| 1207 40 90 | – – Other | Free | — |
| 1207 50 | – Mustard seeds | ||
| 1207 50 10 | – – Seed 37 | 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 37 | Free | — |
| 1207 91 90 | – – – Other | Free | — |
| 1207 99 | – – Other | ||
| 1207 99 20 | – – – Seed 37 | 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, chilled, frozen 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 50 00 | – Ephedra | Free | — |
| 1211 90 | – Other | ||
| 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
-
- 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);
- (c) extracts of coffee, tea or maté (heading 2101);
- (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).
Additional note
-
- Mixtures of pectic substances and sugar, with a sugar content exceeding 90 % by weight, calculated on the dry matter, are excluded from classification under subheading 1302 20 and are, in principle, to be classified in Chapter 17, since the character of the product is deemed to be determined by the sugar.
| 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 14 00 | – – Of ephedra | Free | — |
| 1302 19 | – – Other | ||
| 1302 19 05 | – – – Vanilla oleoresin | 3 | — |
| 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
-
- 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.
-
- 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).
-
- 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
-
- This chapter does not cover:
- (a) pig fat or poultry fat of heading 0209;
- (b) cocoa butter, fat and oil (heading 1804);
- (c) edible preparations containing by weight more than 15 % of the products of heading 0405 (generally, Chapter 21);
- (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).
-
- Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
-
- 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.
-
- Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.
Subheading note
-
- 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
-
- 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.
-
- A. Headings 1509 and 1510 cover only oils derived solely from the treatment of olives and having the characteristics, with regard to the content of fatty acids and sterols, which are referred to in Annex I to Commission Regulation (EEC) No 2568/91 207. Their presence can be determined using methods set out in Annexes V and X to that Regulation. 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 is ascertained using the method set out in Annex VII to Regulation (EEC) No 2568/91. B. Subheading 1509 10 covers only the olive oils defined in points 1, 2 and 3 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.
1.
For the purposes of subheading 1509 10 10, ‘lampante olive oil’ means olive oil having the characteristics of olive oils of category 3 as set out in Annex I to Regulation (EEC) No 2568/91.
2.
For the purposes of subheading 1509 10 20, ‘extra virgin olive oil’ means olive oil having the characteristics of olive oils of category 1 as set out in Annex I to Regulation (EEC) No 2568/91.
3.
Subheading 1509 10 80 covers other virgin olive oils which have the characteristics of olive oils of category 2 as set out in Annex I to Regulation (EEC) No 2568/91.
C. Subheading 1509 90 covers olive oil obtained by the treatment of olive oils of subheading 1509 10 10, 1509 10 20, and/or 1509 10 80, whether or not blended with virgin olive oil, and having the characteristics of olive oils of categories 4 and 5 as set out in Annex I to Regulation (EEC) No 2568/91. D. For the purposes of subheading 1510 00 10, ‘crude oils’ means oils with the characteristics of olive oils of category 6 as set out in Annex I to Regulation (EEC) No 2568/91. 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 points B, C and D of this additional note. Oils of this subheading must have the characteristics of the olive oils of categories 7 and 8 as set out in Annex I to Regulation (EEC) No 2568/91.
-
- 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 64, determined in accordance with Annex V to Commission Regulation (EEC) No 2568/91, is less than 93,0 % of the total sterol peak areas.
-
- 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | Free | — |
| 1503 00 19 | – – Other | 5,1 | — |
| 1503 00 30 | – Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption 17 | 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 23 | — |
| 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 17 | 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 17 | 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 17 | 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 17 | 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 20 | – – Extra virgin olive oil 42 | 124,5 €/100 kg/net | — |
| 1509 10 80 | – – Other 42 | 124,5 €/100 kg/net | — |
| 1509 90 00 | – Other 42 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | 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 17 | |||
| 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
-
- 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
-
- 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.
-
- 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
-
- 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 food suitable for infants or young children 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.
-
- 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
-
- 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.
-
- 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.
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
| (1) | (2) | (3) | (4) |
| 1601 00 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | ||
| 1601 00 10 | – Of liver | 15,4 | — |
| – Other 66 | |||
| 1601 00 91 | – – Sausages, dry or for spreading, uncooked | 149,4 €/100 kg/net 15 | — |
| 1601 00 99 | – – Other | 100,5 €/100 kg/net 15 | — |
| 1602 | Other prepared or preserved meat, meat offal or blood | ||
| 1602 10 00 | – Homogenised preparations | 16,6 | — |
| 1602 20 | – Of liver of any animal | ||
| 1602 20 10 | – – Goose or duck liver | 10,2 | — |
| 1602 20 90 | – – Other | 16 | — |
| – Of poultry of heading 0105 | |||
| 1602 31 | – – Of turkeys | ||
| – – – Containing 57 % or more by weight of poultry meat or offal 65 | |||
| 1602 31 11 | – – – – Containing exclusively uncooked turkey meat | 102,4 €/100 kg/net | — |
| 1602 31 19 | – – – – Other | 102,4 €/100 kg/net | — |
| 1602 31 80 | – – – Other | 102,4 €/100 kg/net | — |
| 1602 32 | – – Of fowls of the species Gallus domesticus | ||
| – – – Containing 57 % or more by weight of poultry meat or offal 65 | |||
| 1602 32 11 | – – – – Uncooked | 276,5 €/100 kg/net | — |
| 1602 32 19 | – – – – Other | 102,4 €/100 kg/net | — |
| 1602 32 30 | – – – Containing 25 % or more but less than 57 % by weight of poultry meat or offal 65 | 276,5 €/100 kg/net | — |
| 1602 32 90 | – – – Other | 276,5 €/100 kg/net | — |
| 1602 39 | – – Other | ||
| – – – Containing 57 % or more by weight of poultry meat or offal 65 | |||
| 1602 39 21 | – – – – Uncooked | 276,5 €/100 kg/net | — |
| 1602 39 29 | – – – – Other | 276,5 €/100 kg/net | — |
| 1602 39 85 | – – – Other | 276,5 €/100 kg/net | — |
| – Of swine | |||
| 1602 41 | – – Hams and cuts thereof | ||
| 1602 41 10 | – – – Of domestic swine | 156,8 €/100 kg/net 15 | — |
| 1602 41 90 | – – – Other | 10,9 | — |
| 1602 42 | – – Shoulders and cuts thereof | ||
| 1602 42 10 | – – – Of domestic swine | 129,3 €/100 kg/net 15 | — |
| 1602 42 90 | – – – Other | 10,9 | — |
| 1602 49 | – – Other, including mixtures | ||
| – – – Of domestic swine | |||
| – – – – Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin | |||
| 1602 49 11 | – – – – – Loins (excluding collars) and cuts thereof, including mixtures of loins or hams | 156,8 €/100 kg/net 15 | — |
| 1602 49 13 | – – – – – Collars and cuts thereof, including mixtures of collars and shoulders | 129,3 €/100 kg/net 15 | — |
| 1602 49 15 | – – – – – Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof | 129,3 €/100 kg/net 15 | — |
| 1602 49 19 | – – – – – Other | 85,7 €/100 kg/net 15 | — |
| 1602 49 30 | – – – – Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin | 75 €/100 kg/net 15 | — |
| 1602 49 50 | – – – – Containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin | 54,3 €/100 kg/net 15 | — |
| 1602 49 90 | – – – Other | 10,9 | — |
| 1602 50 | – Of bovine animals | ||
| 1602 50 10 | – – Uncooked; mixtures of cooked meat or offal and uncooked meat or offal | 303,4 €/100 kg/net | — |
| – – Other | |||
| 1602 50 31 | – – – Corned beef, in airtight containers | 16,6 | — |
| 1602 50 95 | – – – Other | 16,6 | — |
| 1602 90 | – Other, including preparations of blood of any animal | ||
| 1602 90 10 | – – Preparations of blood of any animal | 16,6 | — |
| – – Other | |||
| 1602 90 31 | – – – Of game or rabbit | 10,9 | — |
| – – – Other | |||
| 1602 90 51 | – – – – Containing meat or meat offal of domestic swine | 85,7 €/100 kg/net | — |
| – – – – Other | |||
| – – – – – Containing bovine meat or offal | |||
| 1602 90 61 | – – – – – – Uncooked; mixtures of cooked meat or offal and uncooked meat or offal | 303,4 €/100 kg/net | — |
| 1602 90 69 | – – – – – – Other | 16,6 | — |
| – – – – – Other | |||
| 1602 90 91 | – – – – – – Of sheep | 12,8 | — |
| 1602 90 95 | – – – – – – Of goats | 16,6 | — |
| 1602 90 99 | – – – – – – Other | 16,6 | — |
| 1603 00 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | ||
| 1603 00 10 | – In immediate packings of a net content of 1 kg or less | 12,8 | — |
| 1603 00 80 | – Other | Free | — |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | ||
| – Fish, whole or in pieces, but not minced | |||
| 1604 11 00 | – – Salmon | 5,5 | — |
| 1604 12 | – – Herring | ||
| 1604 12 10 | – – – Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen | 15 | — |
| – – – Other | |||
| 1604 12 91 | – – – – In airtight containers | 20 | — |
| 1604 12 99 | – – – – Other | 20 | — |
| 1604 13 | – – Sardines, sardinella and brisling or sprats | ||
| – – – Sardines | |||
| 1604 13 11 | – – – – In olive oil | 12,5 | — |
| 1604 13 19 | – – – – Other | 12,5 | — |
| 1604 13 90 | – – – Other | 12,5 | — |
| 1604 14 | – – Tuna, skipjack and bonito (Sarda spp.) | ||
| – – – Tuna and skipjack | |||
| – – – – Skipjack | |||
| 1604 14 21 | – – – – – In vegetable oil | 24 | — |
| – – – – – Other | |||
| 1604 14 26 | – – – – – – Fillets known as ‘loins’ | 24 | — |
| 1604 14 28 | – – – – – – Other | 24 | — |
| – – – – Yellowfin tuna (Thunnus albacares) | |||
| 1604 14 31 | – – – – – In vegetable oil | 24 | — |
| – – – – – Other | |||
| 1604 14 36 | – – – – – – Fillets known as ‘loins’ | 24 | — |
| 1604 14 38 | – – – – – – Other | 24 | — |
| – – – – Other | |||
| 1604 14 41 | – – – – – In vegetable oil | 24 | — |
| – – – – – Other | |||
| 1604 14 46 | – – – – – – Fillets known as ‘loins’ | 24 | — |
| 1604 14 48 | – – – – – – Other | 24 | — |
| 1604 14 90 | – – – Bonito (Sarda spp.) | 25 | — |
| 1604 15 | – – Mackerel | ||
| – – – Of the species Scomber scombrus and Scomber japonicus | |||
| 1604 15 11 | – – – – Fillets | 25 | — |
| 1604 15 19 | – – – – Other | 25 | — |
| 1604 15 90 | – – – Of the species Scomber australasicus | 20 | — |
| 1604 16 00 | – – Anchovies | 25 | — |
| 1604 17 00 | – – Eels | 20 | — |
| 1604 18 00 | – – Shark fins | 20 | — |
| 1604 19 | – – Other | ||
| 1604 19 10 | – – – Salmonidae, other than salmon | 7 | — |
| – – – Fish of the genus Euthynnus, other than skipjack (Euthynnus (Katsuwonus) pelamis) | |||
| 1604 19 31 | – – – – Fillets known as ‘loins’ | 24 | — |
| 1604 19 39 | – – – – Other | 24 | — |
| 1604 19 50 | – – – Fish of the species Orcynopsis unicolor | 12,5 | — |
| – – – Other | |||
| 1604 19 91 | – – – – Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen | 7,5 | — |
| – – – – Other | |||
| 1604 19 92 | – – – – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 20 | — |
| 1604 19 93 | – – – – – Coalfish (Pollachius virens) | 20 | — |
| 1604 19 94 | – – – – – Hake (Merluccius spp., Urophycis spp.) | 20 | — |
| 1604 19 95 | – – – – – Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius) | 20 | — |
| 1604 19 97 | – – – – – Other | 20 | — |
| 1604 20 | – Other prepared or preserved fish | ||
| 1604 20 05 | – – Preparations of surimi | 20 | — |
| – – Other | |||
| 1604 20 10 | – – – Of salmon | 5,5 | — |
| 1604 20 30 | – – – Of Salmonidae, other than salmon | 7 | — |
| 1604 20 40 | – – – Of anchovies | 25 | — |
| 1604 20 50 | – – – Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor | 25 15 | — |
| 1604 20 70 | – – – Of tuna, skipjack or other fish of the genus Euthynnus | 24 15 | — |
| 1604 20 90 | – – – Of other fish | 14 | — |
| – Caviar and caviar substitutes | |||
| 1604 31 00 | – – Caviar | 20 | — |
| 1604 32 00 | – – Caviar substitutes | 20 | — |
| 1605 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved | ||
| 1605 10 00 | – Crab | 8 | — |
| – Shrimps and prawns | |||
| 1605 21 | – – Not in airtight containers | ||
| 1605 21 10 | – – – In immediate packings of a net content not exceeding 2 kg | 20 15 | — |
| 1605 21 90 | – – – Other | 20 15 | — |
| 1605 29 00 | – – Other | 20 15 | — |
| 1605 30 | – Lobster | ||
| 1605 30 10 | – – Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces 17 | Free | — |
| 1605 30 90 | – – Other | 20 | — |
| 1605 40 00 | – Other crustaceans | 20 15 | — |
| – Molluscs | |||
| 1605 51 00 | – – Oysters | 20 | — |
| 1605 52 00 | – – Scallops, including queen scallops | 20 | — |
| 1605 53 | – – Mussels | ||
| 1605 53 10 | – – – In airtight containers | 20 | — |
| 1605 53 90 | – – – Other | 20 | — |
| 1605 54 00 | – – Cuttlefish and squid | 20 | — |
| 1605 55 00 | – – Octopus | 20 | — |
| 1605 56 00 | – – Clams, cockles and arkshells | 20 | — |
| 1605 57 00 | – – Abalone | 20 | — |
| 1605 58 00 | – – Snails, other than sea snails | 20 | — |
| 1605 59 00 | – – Other | 20 | — |
| – Other aquatic invertebrates | |||
| 1605 61 00 | – – Sea cucumbers | 26 | — |
| 1605 62 00 | – – Sea urchins | 26 | — |
| 1605 63 00 | – – Jellyfish | 26 | — |
| 1605 69 00 | – – Other | 26 | — |
CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
Note
-
- This chapter does not cover:
- (a) sugar confectionery containing cocoa (heading 1806);
- (b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or
- (c) medicaments or other products of Chapter 30.
Subheading notes
-
- For the purposes of subheadings 1701 12, 1701 13 and 1701 14, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5°.
-
- Subheading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.
Additional notes
-
- For the purposes of subheadings 1701 12 10, 1701 12 90, 1701 13 10, 1701 13 90, 1701 14 10 and 1701 14 90, ‘raw sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.
-
- The duty applicable to raw sugar of subheadings 1701 12 10, 1701 13 10 and 1701 14 10 whose yield established according to part B(III) of Annex III to Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) differs from 92 % is fixed in the following manner:
the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92.
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