COMMISSION REGULATION (EC) No 3115/94
of 20 December 1994
amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (), and in particular Articles 9 and 12 thereof,
Whereas Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter called the 'combined nomenclature`, to meet, at one and the same time, the requirements both of the Common Customs Tariff and of the external trade statistics of the Community;
Whereas it is necessary to amend the combined nomenclature to take account of :
- changes in requirements relating to statistics or commercial policy, in particular by virtue of Council Decision bringing into force simoultanously the acts implementing the results of the Uruguay Round of multilateral trade negotiations () and Council Regulation concerning certain measures resulting from the conclusion of negotiations under Article XXIV:6 and other measures necessary for simplification purposes (),
- the need to align or clarify texts;
Whereas Article 12 of Regulation (EEC) No 2658/87 provides for the Commission to adopt each year by means of a regulation, to apply from 1 January of the following year, a complete version of the combined nomenclature together with the corresponding autonomous and conventional rates of duty of the Common Customs Tariff, as it results from measures adopted by the Council or by the Commission ();
Whereas it is necessary to update the list at Annex II to Regulation (EEC) No 2658/87 concerning the specific Community measures referred to in Article 2 of that Regulation in order to take account of the evolution of Community measures liable to affect Taric;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Tariff and Statistical Nomenclature Section of the Customs Code Committee,
HAS ADOPTED THIS REGULATION :
Annexes I and II to Regulation (EEC) No 2658/87 are hereby replaced by the Annexes to this Regulation.
The autonomous and conventional rates of duties listed in Annex I, Part 3, Section I, Annex 2, shall replace the corresponding rates of duties listed in Annex I, Part 2 (the schedule of customs duties) from the date decided by the Council in the framework of implementing the agreements concluded during the Uruguay Round of multilateral trade negotiations.
This Regulation shall enter into force on 1 January 1995.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 20 December 1994.
For the Commission Christiane SCRIVENER Member of the Commission
() OJ No L 256, 7. 9. 1987, p. 1.
() Decision not y et published in the Official Journal.
() Regulation not y et published in the Official Journal.
() Incorporated in Annex I to this Regulation are amendments resulting from the adoption of the following measures :
- Commission Regulation (EEC) No 2593/93 of 21 September 1993 (OJ No L 238, 23. 9. 1993, p. 18),
- Commission Regulation (EEC) No 2976/93 of 27 October 1993 (OJ No L 268, 29. 10. 1993, p. 21),
- Commission Regulation (EC) No 177/94 of 28 January 1994 (OJ No L 24, 29. 1. 1994, p. 33),
- Commission Regulation (EC) No 535/94 of 9 March 1994 (OJ No L 68, 11. 3. 1994, p. 15),
- Commission Regulation (EC) No 882/94 of 20 April 1994 (OJ No L 103, 22. 4. 1994, p. 5),
- Commission Regulation (EC) No 1641/94 of 6 July 1994 (OJ No L 172, 7. 7. 1994, p. 12),
- Commission Regulation (EC) No 1706/94 of 11 July 1994 (OJ No L 180, 14. 7. 1994, p. 17),
- Commission Regulation (EC) No 1737/94 of 15 July 1994 (OJ No L 182, 16. 7. 1994, p. 9),
- Council Decision 94/.../EC of ... December 1994 (OJ No L ..., ..., p. ...),
- Council Regulation (EC) No .../94 of ... December 1994 (OJ No L ..., ..., p. ...).
COMBINED NOMENCLATURE Official Journal of the European Communities 31. 12. 94 Official Journal of the European Communities 31. 12. 94 SUMMARY Page
PART ONE - PRELIMINARY PROVISIONS
Section I - General rules A.General rules for the interpretation of the combined nomenclature 11
B.General rules concerning duties 12
C.General rules applicable both to nomenclature and to duties 13
Section II - Special provisions A.
Goods for certain categories of ships, boats and other vessels and for drilling or production platforms 13
B.Civil aircraft and goods for use in civil aircraft 15
C.Standard rate of duty 16
D.Containers and packing materials 17
Signs, abbreviations and symbols 18
Supplementary units 19
PART TWO - SCHEDULE OF CUSTOMS DUTIES
Section I Live animals; animal products Chapter 1
Live animals 23
Meat and edible meat offal 27
Fish and crustaceans, molluscs and other aquatic invertebrates 42
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 58
Products of animal origin, not elsewhere specified or included 69
Section II Vegetable products 6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 71
Edible vegetables and certain roots and tubers 74
Edible fruit and nuts; peel of citrus fruits or melons 82
Coffee, tea, maté and spices 94
Chapter Page 11
Products of the milling industry; malt; starches; inulin; wheat gluten 103
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 109
Lac; gums, resins and other vegetable saps and extracts 114
Vegetable plaiting materials; vegetable products not elsewhere specified or included 116
Section III Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 15
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 118
Section IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 16
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 131
Sugars and sugar confectionery 137
Cocoa and cocoa preparations 141
Preparations of cereals, flour, starch or milk; pastrycooks' products 144
Preparations of vegetables, fruit, nuts or other parts of plants 148
Miscellaneous edible preparations 167
Beverages, spirits and vinegar 171
Residues and waste from the food industries; prepared animal fodder 185
Tobacco and manufactured tobacco substitutes 190
Section V Mineral products 25
Salt; sulphur; earths and stone; plastering materials, lime and cement 193
Ores, slag and ash 200
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 203
Chapter Page Section VI Products of the chemical or allied industries 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 213
Organic chemicals 228
Pharmaceutical products 252
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 260
Essential oils and resinoids; perfumery, cosmetic or toilet preparations 265
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes` and dental preparations with a basis of plaster 268
Albuminoidal substances; modified starches; glues; enzymes 271
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 274
Photographic or cinematographic goods 275
Miscellaneous chemical products 279
Section VII Plastics and articles thereof; rubber and articles thereof 39
Plastics and articles thereof 286
Rubber and articles thereof 300
Section VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) 41
Raw hides and skins (other than furskins) and leather 307
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) 311
Furskins and artificial fur; manufactures thereof 314
Section IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 44
Wood and articles of wood; wood charcoal 317
Cork and articles of cork 327
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 329
Chapter Page Section X Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof 47
Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard 331
Paper and paperboard; articles of paper pulp, of paper or of paperboard 333
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 349
Section XI Textiles and textile articles 50
Wool, fine or coarse animal hair; horsehair yarn and woven fabric 360
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 374
Man-made filaments 378
Man-made staple fibres 384
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof 392
Carpets and other textile floor coverings 396
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 399
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 403
Knitted or crocheted fabrics 408
Articles of apparel and clothing accessories, knitted or crocheted 411
Articles of apparel and clothing accessories, not knitted or crocheted 421
Other made-up textile articles; sets; worn clothing and worn textile articles; rags 432
Section XII Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair 64
Footwear, gaiters and the like; parts of such articles 437
Headgear and parts thereof 443
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding crops and parts thereof 445
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair 446
Chapter Page Section XIII Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware 68
Articles of stone, plaster, cement, asbestos, mica or similar materials 448
Ceramic products 453
Glass and glassware 458
Section XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coins 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coins 467
Section XV Base metals and articles of base metal 72
Iron and steel 474
Articles of iron or steel 505
Copper and articles thereof 520
Nickel and articles thereof 527
Aluminium and articles thereof 530
77(Reserved for possible future use in the harmonized system)
Lead and articles thereof 536
Zinc and articles thereof 539
Tin and articles thereof 542
Other base metals; cermets; articles thereof 545
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 549
Miscellaneous articles of base metal 556
Section XVI Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 561
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 613
Chapter Page Section XVII Vehicles, aircraft, vessels and associated transport equipment 86
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds 649
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof 652
Aircraft, spacecraft, and parts thereof 664
Ships, boats and floating structures 666
Section XVIII Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof 669
Clocks and watches and parts thereof 687
Musical instruments; parts and accessories of such articles 693
Section XIX Arms and ammunition; parts and accessories thereof 93
Arms and ammunition; parts and accessories thereof 696
Section XX Miscellaneous manufactured articles 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings 698
Toys, games, and sports requisites; parts and ac-cessories thereof 704
Miscellaneous manufactured articles 709
Chapter Page Section XXI Works of art, collectors' pieces and antiques 97
Works of art, collectors' pieces and antiques 715
Complete industrial plant exported in accordance with Commission Regulation (EEC) No 518/79 717
99(Reserved for special uses determined by the com-petent Community authorities)
PART THREE - TARIFF
Section I - Agricultural annexes Annex 1 Headings or subheadings of which only part is covered by a GATT concession or in which different concessions have been granted 721
Annex 2 Products to which an entry price applies 731
Section II - Lists of pharmaceutical substances which qualify for duty-free treatment Annex 3 List of International Non-proprietary Names (INNs), provided for pharmaceutical substances by the World Health Organisation, which are free of duty 766
Annex 4 List of prefixes and suffixes which, in combination with the INNs of Annex 3, describe the salts, esters or hydrates of INNs; these salts, esters and hydrates are free of duty, on condition that they are classifiable in the same 6-digit HS-heading as the corresponding INN 881
Annex 5 Salts, esters and hydrates of INNs, which are not classified in the same HS-heading as the corresponding INNs and which are free of duty 885
Annex 6 List of pharmaceutical intermediates, i.e. compounds used for the manufacture of finished pharmaceutical products, which are free of duty 887
GENERAL RULES A. General rules for the interpretation of the combined nomenclature Classification of goods in the combined nomenclature shall be governed by the following principles :
1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
3. When by application of rule 2 (b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows :
(a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
(b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character in so far as this criterion is applicable;
(c) when goods cannot be classified by reference to 3 (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein :
(a) camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
(b) subject to the provisions of rule 5 (a), packing materials and packing containers () presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule the relative section and chapter notes also apply, unless the context otherwise requires.
B. General rules concerning duties 1. The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Economic Community has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 4 of the schedule of duties. Unless the context otherwise requires, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.
The autonomous duties shown in column 3 are applicable :
P when they are less than the conventional duties,
P when no conventional duty exists, in which case a dash is shown in column 4.
2. Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.
3. Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.
4. The duties expressed as percentage rates in columns 3 and 4 are ad valorem duties.
5. The symbol 'AGR` appearing in column 3 opposite certain headings or subheadings denotes that the goods concerned are subject to levies.
When the customs duty is followed by the sign '+` and the symbol 'AGR` for example '16 + AGR`, the goods are subject to both duty and levy.
When the customs duty is followed by the symbol '(AGR)`, for example '20 (AGR)`, the figure 20 refers to a rate of duty made obsolete by the introduction of the levy system.
6. The symbol 'MOB` in columns 3 and 4 denotes that the goods concerned are chargeable with a 'variable component` determined under the regulations relating to trade in certain goods processed from agrícultural products.
7. The symbol 'AD S/Z` or 'AD F/M` in column 4 in Chapters 17 to 19 and 21 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the rules concerning trade in certain processed agricultural products.
8. The symbol 'AD S/Z` in column 4 in Chapters 8 and 20 indicates that the Community reserves the right to charge, over and above the bound duty, an additional duty on sugar corresponding to the duty payable on imported sugar and applicable to the quantity of various sugars contained in this product in excess of the percentage by weight laid down in the additional note to Chapter 8 and in additional notes 3 and 5 to Chapter 20, or, in respect of products falling within heading Nos 0811 and 2006 to 2008 which exceed 13 % by weight.
9. In heading No 2008, columns 3 and 4, the symbol '2 AD S/Z` indicates that the applicable rate of the additional duty on sugar is fixed at a standard rate of 2 % of the customs value of the goods.
10. In Chapter 22 the symbol 'ECU/% vol/hl` in columns 3 and 4 means that a specific duty, expressed in Ecus, is to be calculated for each percentage volume of alcohol per hectolitre. Thus a beverage having an alcohol content by volume of 40 % is to be charged as follows :
- ECU 1/% vol/hl = ECU 1 × 40, giving a duty of ECU 40 per hectolitre, or
- ECU 1/% vol/hl + ECU 5/hl = ECU 1 × 40 plus ECU 5, giving a duty of ECU 45 per hectolitre.
Where, in addition, a minimum (MIN) value is shown, for example ECU 1,6/% vol/hl MIN ECU 9/hl, it means that the duty, calculated on the basis of the abovementioned rule, is to be compared with the minimum duty, for example ECU 9 per hectolitre, and the higher of the two is to be applied.
C. General rules applicable both to nomenclature and to duties 1. Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.
2. The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be :
(a) in the case of a reference to 'gross weight`, the aggregate weight of the goods and of all the packing materials and packing containers;
(b) in the case of a reference to 'net weight` or simply to 'weight` without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.
3. Pursuant to Article 18 (1) of Regulation (EEC) No 2913/92 () and without prejudice to special provisions drawn up in other fields, in particular for agriculture, the equivalent in national currencies of the ecu by reference to which certain specific customs duties are expressed, or which is used as a criterion limiting the scope of certain subheadings, shall be that obtaining on the first working day of October 1994 to be published in the 'C` series of the Official Journal of the European Communities.
However, where a change in the bilateral central rate of one or more national currencies occurs the provisions of Article 18 (2) of the abovementioned Regulation shall apply.
SPECIAL PROVISIONS A. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms 1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.
(a) goods intended for incorporation in drilling or production platforms :
1. fixed, subheading ex 8430 49 00 operating in the territorial sea of Member States;
2. or floating or submersible, subheading 8905 20 00; for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.
Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms;
(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
B. Civil aircraft and goods for use in civil aircraft 1. Relief from customs duty is provided for :
P civil aircraft,
P certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion,
P ground flying-trainers and their parts, for civil use.
These goods are covered by subheading () with a footnote reference in the following terms :
Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the Preliminary Provisions.
2. For the purposes of paragraph 1, 'civil aircraft` means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.
3. For the application of pargraph 1, second indent, the expression 'for use in civil aircraft` in all relevant subheadings () shall include goods for use in ground flying trainers for civil use.
C. Pharmaceutical products 1. Relief from customs duty is provided for pharmaceutical products of the following categories :
(i) those pharmaceutical substances which are listed in Annex 3 and which are known by the International Non-proprietary Names (INNs) provided for them by the World Health Organisation;
(ii) salts, esters and hydrates of INNs, which are described by the combination of INNs of Annex 3 with prefixes or suffixes of Annex 4, on condition that such products are classifiable in the same 6-digit HS-headings as the corresponding INNs;
(iii) salts, esters and hydrates of INNs, which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-heading as the corresponding INNs;
(iv) the products which are listed in Annex 6 and which are used in the manufacture of pharmaceutical products.
The subheadings concerned are within the following headings :
2818 30, 2833 22, 2841 10, 2842 10, 2842 90, 2843 30, 2843 90, 2844 40, 2845 90, 2846 90, 2902 19, 2902 90, 2903 22, 2903 30, 2903 40, 2903 51, 2903 59, 2903 62, 2903 69, 2904 10, 2904 90, 2905 22, 2905 29, 2905 39, 2905 49, 2905 50, 2906 11, 2906 19, 2906 21, 2906 29, 2907 19, 2907 29, 2908 10, 2908 20, 2908 90, 2909 19, 2909 20, 2909 30, 2909 49, 2909 50, 2910 90, 2911 00, 2912 19, 2912 29, 2912 49, 2914 19, 2914 29, 2914 30, 2914 49, 2914 50, 2914 69, 2914 70, 2915 29, 2915 39, 2915 50, 2915 60, 2915 70, 2915 90, 2916 15, 2916 19, 2916 20, 2916 39, 2917 13, 2917 19, 2917 20, 2917 34, 2917 39, 2918 11, 2918 16, 2918 17, 2918 19, 2918 22, 2918 23, 2918 29, 2918 30, 2918 90, 2919 00, 2920 10, 2920 90, 2921 12, 2921 19, 2921 29, 2921 30, 2921 42, 2921 45, 2921 49, 2921 59, 2922 11, 2922 19, 2922 29, 2922 30, 2922 41, 2922 42, 2922 49, 2922 50, 2923 10, 2923 20, 2923 90, 2924 10, 2924 21, 2924 29, 2925 19, 2925 20, 2926 90, 2927 00, 2928 00, 2929 90, 2930 20, 2930 30, 2930 40, 2930 90, 2931 00, 2932 19, 2932 29, 2932 90, 2933 11, 2933 19, 2933 21, 2933 29, 2933 39, 2933 40, 2933 51, 2933 59, 2933 69, 2933 79, 2933 90, 2934 10, 2934 20, 2934 30, 2934 90, 2935 00, 2936 10, 2936 21, 2936 22, 2936 23, 2936 24, 2936 25, 2936 26, 2936 27, 2936 28, 2936 29, 2937 10, 2937 21, 2937 22, 2937 29, 2937 91, 2937 92, 2937 99, 2938 10, 2938 90, 2939 10, 2939 29, 2939 40, 2939 50, 2939 60, 2939 90, 2940 00, 2941 10, 2941 20, 2941 30, 2941 40, 2941 50, 2941 90, 2942 00, 3001 20, 3001 90, 3002 10, 3002 90, 3003 31, 3003 40, 3003 90, 3004 31, 3102 70, 3203 00, 3204 12, 3204 13, 3204 19, 3204 90, 3402 12, 3402 13, 3507 90, 3808 40, 3823 90, 3901 90, 3902 90, 3904 61, 3905 90, 3906 90, 3907 10, 3907 20, 3907 30, 3907 60, 3907 99, 3908 10, 3909 10, 3909 40, 3910 00, 3911 90, 3912 20, 3912 31, 3912 39, 3912 90, 3913 90, 3914 00.
D. Standard rate of duty 1. Customs duty shall be charged at the flat rate of 10 % ad valorem on goods :
P contained in consignments sent by one private individual to another,
P contained in travellers' personal luggage,
provided that such importations are not of a commercial nature.
This flat rate 10 % customs duty shall apply provided that the value of the goods subject to import duty does not exceed ECU 200 per consignment or per traveller.
Such flat rate assessment shall not apply to goods falling within Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Council Regulation (EEC) No 918/83 (), as last amended by Regulation (EEC) No 355/94 ().
2. Importations shall be treated as not being of a commercial nature if :
(a) in the case of goods contained in consignments sent by one private individual to another, such consignments :
P are of an occasional nature,
P contain goods exclusively for the personal use of the consignee or his family; which do not by their nature or quantity reflect any commercial interest,
P are sent to the consignee by the consignor free of payment of any kind;
(b) in the case of goods contained in travellers' personal luggage, they :
P are of an occasional nature,
P consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.
3. The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.
For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and agricultural levies and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.
4. Member States may round off the amount in national currencies resulting from the conversion of the sum of ECU 200.
5. Member States may maintain unchanged the equivalent in national currency of the sum of ECU 200 if, at the time of the annual adjustment provided for in the first paragraph of Article 18 (1) of Regulation (EEC) No 2913/92 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.
D. Containers and packing materials The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5 (a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented.
1. When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be :
(a) chargeable at the same rate of customs duty as the goods :
P where such goods are subject to an ad valorem customs duty, or
P where they are to be included in the dutiable weight of the goods;
(b) admitted free of customs duties :
P where the goods are free of customs duty, or
P where the goods are dutiable otherwise than by reference to weight or value, or
P where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.
2. Where containers and packing materials covered by the provisions of paragraphs 1 (a) and (b) contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.
c/k Carats (1 metric carat=2×10 P4 kg)
ct/l Carrying capacity in tonnes ()
gi F/S Gram of fissile isotopes
kg H2O2 Kilogram of hydrogen peroxide
kg K2O Kilogram of potassium oxide
kg KOH Kilogram of potassium hydroxide (caustic potash)
kg met.am. Kilogram of methylamines
kg N Kilogram of nitrogen
kg NaOH Kilogram of sodium hydroxide (caustic soda)
kg/net eda Kilogram drained net weight
kg P2O5 Kilogram of diphosphorus pentaoxide
kg 90 % sdt Kilogram of substance 90 % dry
kg U Kilogram of uranium
1 000 kWh 1 000 kilowatt hours
1 000 l 1 000 litres
l alc. 100 % Litre pure (100 %) alcohol
m² Square metre
m³ Cubic metre
1 000 m³ 1 000 cubic metres
pa Number of pairs
p/st Number of items
100 p/st Hundred items
1 000 p/st Thousand items
TJ Terajoule (gross calorific value)
CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
Notes 1. This chapter does not cover : (a) marine mammals (heading No 0106) or meat thereof (heading No 0208 or 0210); (b) fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No 2301); or (c) caviar or caviar substitutes prepared from fish eggs (heading No 1604). 2. In this chapter the term 'pellets` means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
CHAPTER 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes 1.The expression 'milk` means full cream milk or partially or completely skimmed milk. 2.Products obtained by the concentration of whey and with the addition of milk or milk fat are to be classified as cheese in heading No 0406 provided that they have the three following characteristics : (a)a milk fat content, by weight of the dry matter, of 5 % or more; (b)a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and (c)they are moulded or capable of being moulded. 3.This chapter does not cover : (a)products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading No 1702); or (b)albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading No 3502) or globulins (heading No 3504). Subheading note 1.For the purposes of subheading 0404 10, the expression 'modified whey` means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. Additional notes 1.The levy applicable to mixtures falling within this chapter and composed of products classified within subheading 0401 30, heading No 0402, subheadings 0403 10 02 to 0403 10 36, 0403 90 11 to 0403 90 69, heading Nos 0404, 0405, 0406, subheading 1702 10 or 2106 90 51 shall be that applicable to the ingredient which involves the higher or highest levy and which also forms at least 10 % by weight of the mixture concerned. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures. 2.For the purposes of subheadings 0406 90 02 and 0406 90 03, the expression 'whole cheeses` means whole cheeses of the following net weights: -Emmentaler : not less than 60 kg but not more than 130 kg, -Gruyère and Sbrinz : not less than 20 kg but not more than 45 kg, -Bergkaese : not less than 20 kg but not more than 60 kg, -Appenzell : not less than 6 kg but not more than 8 kg.
CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes 1. This chapter does not cover : (a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) hides or skins (including furskins) other than goods of heading No 0505 and parings and similar waste of raw hides or skins of heading No 0511 (Chapter 41 or 43); (c) animal textile materials, other than horsehair and horsehair waste (Section XI); or (d) prepared knots or tufts for broom or brush making (heading No 9603). 2. For the purposes of heading No 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. 3. Throughout the nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as 'ivory`. 4. Throughout the nomenclature, the expression 'horsehair` means hair of the manes or tails of equine or bovine animals.
CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUITS OR MELONS
Notes 1. This chapter does not cover inedible nuts or fruits. 2. Chilled fruits and nuts are to be classified under the same headings as the corresponding fresh fruits and nuts. 3. Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes : (a) for additional preservation or stabilization (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate); (b) to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup); provided that they retain the character of dried fruit or dried nuts. Additional notes 1. The content of various sugars expressed as sucrose (sugar content) of the products classified within this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C and multiplied by the factor 0,95. 2. For the purposes of subheadings 0811 90 11, 0811 90 31 and 0811 90 85, 'tropical fruit` means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya. 3. For the purposes of subheadings 0811 90 11, 0811 90 31, 0811 90 85, 0812 90 70 and 0813 50 31, 'tropical nuts` means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.
CHAPTER 9 COFFEE, TEA, MATÉ AND SPICES
Notes 1. Mixtures of the products of heading Nos 0904 to 0910 are to be classified as follows : (a) mixtures of two or more of the products of the same heading are to be classified within that heading; (b) mixtures of two or more of the products of different headings are to be classified within heading No 0910. The addition of other substances to the products of heading Nos 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified within this chapter; those constituting mixed condiments or mixed seasonings are classified within heading No 2103. 2. This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading No 1211. Additional note 1. The rate of duty applicable to mixtures referred to in note 1 (a) shall be the one applicable to the component having the highest rate.
CHAPTER 10 CEREALS
Notes 1. (a) The products specified in the headings of this chapter are to be classified within those headings only if grains are present, whether or not in the ear or on the stalk. (b) The chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified within heading No 1006. 2. Heading No 1005 does not cover sweet corn (Chapter 7). Subheading note 1. The term 'durum wheat` means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species. Additional notes 1. The following terms shall have the meanings hereunder assigned to them : (a) 'round grain rice` (subheadings 1006 10 21, 1006 10 92, 1006 20 11, 1006 20 92, 1006 30 21, 1006 30 42, 1006 30 61 and 1006 30 92) : rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2; (b) 'medium grain rice` (subheadings 1006 10 23, 1006 10 94, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94) : rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3; (c) 'long grain rice` (subheadings 1006 10 25, 1006 10 27, 1006 10 96, 1006 10 98, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98) : rice, the grains of which are of a length exceeding 6,0 mm; (d) 'paddy rice` (subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96 and 1006 10 98) : rice which has retained its husk after threshing; (e) 'husked rice` (subheadings 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 92, 1006 20 94, 1006 20 96 and 1006 20 98) : rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions 'brown rice`, 'cargo rice`, 'loonzain` and 'riso sbramato`; (f) 'semi-milled rice` (subheadings 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 42, 1006 30 44, 1006 30 46 and 1006 30 48) : rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed; (g) 'wholly milled rice` (subheadings 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 92, 1006 30 94, 1006 30 96 and 1006 30 98) : rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains; (h) 'broken rice` (subheading 1006 40) : grain fragments the length of which does not exceed three-quarters of the average length of the whole grain. 2. Levies applicable to mixtures of cereals : A. The levy applicable to mixtures composed of two of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008 shall be that applicable : (a) to the component cereal predominating by weight, when that cereal represents at least 90 % of the weight of the mixture; (b) to the component cereal liable to the higher levy, when neither of the two component cereals represents at least 90 % of the weight of the mixture. B. Where a mixture is composed of more than two of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008, and where several cereals each represent more than 10 % of the weight of the mixture, the levy applicable to the mixture shall be the highest of the levies applicable to such cereals, even when the amount of the levy is the same for two or more of the cereals. Where a single cereal represents more than 10 % of the weight of the mixture, the levy to be applied shall be that applicable to such cereal. C. The levy applicable to mixtures composed of the cereals falling within heading Nos 1001 to 1005, 1007 and 1008 and not governed by the above rules shall be the higher or highest of the levies applicable to the cereals composing the mixture concerned, even when the amount of the levy is the same for two or more of the cereals. D. The levy applicable to mixtures composed of one or more of the cereals falling within heading Nos 1001 to 1005, 1007 and 1008 and of one or more of the products falling within subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96, 1006 10 98, 1006 20, 1006 30 and 1006 40 shall be that applicable to the component cereal or product liable to the higher or highest levy. E. The levy applicable to mixtures composed of rice of subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96, 1006 10 98, 1006 20 and 1006 30, classifiable under several different processing groups or stages, or of rice classifiable under one or more different processing groups or stages and of broken rice, shall be that applicable : (a) to the component predominating by weight, when that component represents at least 90 % of the weight of the mixture; (b) to the component liable to the higher or highest levy, when no component represents at least 90 % of the weight of the mixture. F. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.
CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
Notes 1. This chapter does not cover : (a) roasted malt put up as coffee substitutes (heading No 0901 or 2101); (b) prepared flours, meals or starches of heading No 1901; (c) corn flakes and other products of heading No 1904; (d) vegetables, prepared or preserved, of heading No 2001, 2004 or 2005; (e) pharmaceutical products (Chapter 30); or (f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). 2. (A) Products from the milling of the cereals listed in the table below fall within 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 within heading No 2302. However, germ of cereals, whole, rolled, flaked or ground, falls in all cases within heading No 1104. (B) Products falling within this chapter under the above provisions shall be classified within heading No 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 within heading No 1103 or 1104.
3.For the purposes of heading No 1103, the terms 'groats` and 'meal` mean products obtained by the fragmentation of cereal grains, of which : (a)in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm; (b)in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm. Additional notes 1.In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this chapter shall be calculated 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. 2.For the purposes of heading No 1106, the terms 'flour`, 'meal` and 'powder` mean products obtained by milling or some other fragmentation process from dried leguminous vegetables of heading No 0713, from sago or roots or tubers of heading No 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 heading Nos 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 heading Nos 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.
CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
Notes 1. Heading No 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 No 0801 or 0802 or to olives (Chapter 7 or 20). 2. Heading No 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 heading Nos 2304 to 2306. 3. For the purposes of heading No 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 No 1209 does not, however, apply to the following even if for sowing : (a) leguminous vegetables or sweet corn (Chapter 7); (b) spices or other products of Chapter 9; (c) cereals (Chapter 10); or (d) products of heading Nos 1201 to 1207 or 1211. 4. Heading No 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 No 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 No 3808. 5. For the purposes of heading No 1212, the term 'seaweeds and other algae` does not include : (a) dead single-cell micro-organisms of heading No 2102; (b) cultures of micro-organisms of heading No 3002; or (c) fertilizers of heading No 3101 or 3105.
CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Note 1. Heading No 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 No 1704); (b) malt extract (heading No 1901); (c) extracts of coffee, tea or maté (heading No 2101); (d) vegetable saps or extracts constituting alcoholic beverages or compound alcoholic preparations of a kind used for the manufacture of beverages (Chapter 22); (e) camphor, glycyrrhizin or other products of heading No 2914 or 2938; (f) medicaments of heading No 3003 or 3004 or blood-grouping reagents (heading No 3006); (g) tanning or dyeing extracts (heading No 3201 or 3203); (h) essential oils, concretes, absolutes resinoids or aqueous distillates or aqueous solutions of essential oils (Chapter 33); or (ij) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No 4001).
CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes 1. This chapter does not cover the following products which are to be classified within 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. 2. Heading No 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 No 4404). 3. Heading No 1402 does not apply to wood wool (heading No 4405). 4. Heading No 1403 does not apply to prepared knots or tufts for broom or brush making (heading No 9603).