Lexploria

31.10.2012

EN

Official Journal of the European Union

L 303/1

REGULATION (EU) No 978/2012 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 25 October 2012

applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Acting in accordance with the ordinary legislative procedure (1),

Whereas:

(1)

Since 1971, the Community has granted trade preferences to developing countries under its scheme of generalised tariff preferences.

(2)

The Union’s common commercial policy shall be guided by the principles and pursue the objectives set out in the general provisions on the Union’s external action, laid down in Article 21 of the Treaty on European Union (TEU).

(3)

The Union aims to define and pursue common policies and actions in order to foster the sustainable economic, social and environmental development of developing countries, with the primary aim of eradicating poverty.

(4)

The Union’s common commercial policy is to be consistent with and to consolidate the objectives of the Union policy in the field of development cooperation, laid down in Article 208 of the Treaty on the Functioning of the European Union (TFEU), in particular the eradication of poverty and the promotion of sustainable development and good governance in the developing countries. It is to comply with World Trade Organisation (WTO) requirements, in particular with the Decision on Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries (the ‘Enabling Clause’), adopted under the General Agreement on Tariffs and Trade (GATT) in 1979, under which WTO Members may accord differential and more favourable treatment to developing countries.

(5)

The Commission Communication of 7 July 2004 entitled ‘Developing countries, international trade and sustainable development: the function of the Community’s generalised system of preferences (GSP) for the 10-year period from 2006 to 2015’ sets out the guidelines for the application of the scheme of generalised tariff preferences for the period 2006 to 2015.

(6)

Council Regulation (EC) No 732/2008 of 22 July 2008 applying a scheme of generalised tariff preferences for the period from 1 January 2009 (2), as extended by Regulation (EU) No 512/2011 of the European Parliament and of the Council of 11 May 2011 amending Council Regulation (EC) No 732/2008 (3) provides for the application of the scheme of generalised tariff preferences (‘the scheme’) until 31 December 2013 or until the scheme under this Regulation is applied, whichever is the earlier. Thereafter, the scheme should continue to apply for a period of 10 years from the date of application of the preferences provided for in this Regulation, except for the special arrangement for the least-developed countries, which should continue to be applied without any expiry date.

(7)

By providing preferential access to the Union market, the scheme should assist developing countries in their efforts to reduce poverty and promote good governance and sustainable development by helping them to generate additional revenue through international trade, which can then be reinvested for the benefit of their own development and, in addition, to diversify their economies. The scheme’s tariff preferences should focus on helping developing countries having greater development, trade and financial needs.

(8)

The scheme consists of a general arrangement, and two special arrangements.

(9)

The general arrangement should be granted to all those developing countries which share a common developing need and are in a similar stage of economic development. Countries which are classified by the World Bank as high-income or upper-middle income countries have per capita income levels allowing them to attain higher levels of diversification without the scheme’s tariff preferences. Those countries include economies which have successfully completed their transition from centralised to market economies. They do not share the same development, trade and financial needs as the remaining developing countries; they are at a different stage of economic development, i.e. they are not similarly-situated as the more vulnerable developing countries; and, in order to prevent unjustified discrimination, they need to be treated differently. Furthermore, the use of tariff preferences provided under the scheme by high-income or upper-middle income countries increases the competitive pressure on exports from poorer, more vulnerable countries and therefore could impose unjustifiable burdens on those more vulnerable developing countries. The general arrangement takes account of the fact that the development, trade and financial needs are subject to change and ensures that the arrangement remains open if the situation of a country changes.

For the sake of consistency, the tariff preferences granted under the general arrangement should not be extended to developing countries which are benefiting from a preferential market access arrangement with the Union, which provides at least the same level of tariff preferences as the scheme for substantially all trade. To provide a beneficiary country and economic operators with time for an orderly adaptation, the general arrangement should continue to be granted for two years as from the date of application of a preferential market access arrangement and this date should be specified in the list of beneficiary countries of the general arrangement.

(10)

Countries listed in Annex I to Regulation (EC) No 732/2008 and countries benefiting from autonomous preferential access to the Union market under Regulation (EC) No 732/2008, Council Regulation (EC) No 55/2008 of 21 January 2008 introducing autonomous trade preferences for the Republic of Moldova (4) and Council Regulation (EC) No 2007/2000 of 18 September 2000 introducing exceptional trade measures for countries and territories participating in or linked to the European Union’s Stabilisation and Association process (5) should be considered eligible for the scheme. Overseas territories associated with the Union and overseas countries and territories of countries that are not listed in Annex I to Regulation (EC) No 732/2008 should not be considered eligible for the scheme.

(11)

The special incentive arrangement for sustainable development and good governance is based on the integral concept of sustainable development, as recognised by international conventions and instruments such as the 1986 United Nations (UN) Declaration on the Right to Development, the 1992 Rio Declaration on Environment and Development, the 1998 International Labour Organisation (ILO) Declaration on Fundamental Principles and Rights at Work, the 2000 UN Millennium Declaration, and the 2002 Johannesburg Declaration on Sustainable Development. Consequently, the additional tariff preferences provided under the special incentive arrangement for sustainable development and good governance should be granted to those developing countries which, due to a lack of diversification and insufficient integration within the international trading system, are vulnerable, in order to help them assume the special burdens and responsibilities resulting from the ratification of core international conventions on human and labour rights, environmental protection and good governance as well as from the effective implementation thereof.

(12)

Preferences should be designed to promote further economic growth and, thereby, to respond positively to the need for sustainable development. Under the special incentive arrangement, the ad valorem tariffs should therefore be suspended for the beneficiary countries concerned. The specific duties should also be suspended, unless combined with an ad valorem duty.

(13)

Countries that fulfil the eligibility criteria for the special incentive arrangement for sustainable development and good governance should be able to benefit from the additional tariff preferences if, upon their application, the Commission determines that the relevant conditions are met. It should be possible to submit applications as from the date of entry into force of this Regulation. Countries which benefit from the tariff preferences of the scheme under Regulation (EC) No 732/2008 should also submit a new application.

(14)

The Commission should monitor the status of ratification of the international conventions on human and labour rights, environmental protection and good governance and their effective implementation, by examining the conclusions and recommendations of the relevant monitoring bodies established under those conventions (the relevant monitoring bodies). Every two years, the Commission should present to the European Parliament and the Council a report on the status of ratification of the respective conventions, the compliance of the beneficiary countries with any reporting obligations under those conventions, and the status of the implementation of the conventions in practice.

(15)

For the purposes of the monitoring and the withdrawal of preferences, reports from relevant monitoring bodies are essential. However, such reports may be supplemented by other sources of information, provided that they are accurate and reliable. Without prejudice to other sources, this could include information from civil society, social partners, the European Parliament and the Council.

(16)

The special arrangement for the least-developed countries should continue to grant duty-free access to the Union market for products originating in the least-developed countries, as recognised and classified by the UN, except for trade in arms. For a country no longer classified by the UN as a least-developed country, a transitional period should be established, to alleviate any adverse effects caused by the removal of the tariff preferences granted under this arrangement. Tariff preferences provided under the special arrangement for the least-developed countries should continue to be granted for those least-developed countries, which benefit from another preferential market access arrangement with the Union.

(17)

To ensure coherence with the market access provisions for sugar in the Economic Partnership Agreements, imports of products under heading 1701 of the Common Customs Tariff should require an import licence until 30 September 2015.

(18)

As regards the general arrangement, the differentiation between tariff preferences for non-sensitive products and tariff preferences for sensitive products should be maintained, to take account of the situation of the sectors manufacturing the same products in the Union.

(19)

Common Customs Tariff duties on non-sensitive products should continue to be suspended, while duties on sensitive products should enjoy a tariff reduction, in order to ensure a satisfactory utilisation rate while at the same time taking account of the situation of the corresponding Union industries.

(20)

Such a tariff reduction should be sufficiently attractive, in order to motivate traders to make use of the opportunities offered by the scheme. Therefore, the ad valorem duties should generally be reduced by a flat rate of 3,5 percentage points from the ‘most favoured nation’ duty rate, while such duties for textiles and textile goods should be reduced by 20 %. Specific duties should be reduced by 30 %. Where a minimum duty is specified, that minimum duty should not apply.

(21)

Duties should be suspended totally, where the preferential treatment for an individual import declaration results in an ad valorem duty of 1 % or less or in a specific duty of EUR 2 or less, since the cost of collecting such duties might be higher than the revenue gained.

(22)

Graduation should be based on criteria related to sections and chapters of the Common Customs Tariff. Graduation should apply in respect of a section or subsection in order to reduce cases where heterogeneous products are graduated. The graduation of a section or a subsection (made up of chapters) for a beneficiary country should be applied when the section meets the criteria for graduation over three consecutive years, in order to increase predictability and fairness of graduation by eliminating the effect of large and exceptional variations in the import statistics. Graduation should not apply to the beneficiary countries of the special incentive arrangement for sustainable development and good governance and the beneficiary countries of the special arrangement for the least-developed countries as they share a very similar economic profile rendering them vulnerable because of a low, non-diversified export base.

(23)

In order to ensure that the scheme benefits only those countries it is intended to benefit, the tariff preferences provided for by this Regulation should apply, as well as the rules of origin of products, laid down in Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (6).

(24)

The reasons for temporary withdrawal of the arrangements under the scheme should include serious and systematic violations of the principles laid down in certain international conventions concerning core human rights and labour rights, so as to promote the objectives of those conventions. Tariff preferences under the special incentive arrangement for sustainable development and good governance should be temporarily withdrawn if the beneficiary country does not respect its binding undertaking to maintain the ratification and effective implementation of those conventions or to comply with the reporting requirements imposed by the respective conventions, or if the beneficiary country does not cooperate with the Union’s monitoring procedures as set out in this Regulation.

(25)

Due to the political situation in Burma/Myanmar and in Belarus, the temporary withdrawal of all tariff preferences in respect of imports of products originating in Burma/Myanmar or Belarus should be maintained.

(26)

In order to achieve a balance between the need for better targeting, greater coherence and transparency on the one hand, and better promoting sustainable development and good governance through a unilateral trade preference scheme on the other hand, the power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of amendments to the Annexes to this Regulation and temporary withdrawals of tariff preferences due to failure to adhere to the principles of sustainable development and good governance, as well as procedural rules regarding the submission of applications for the tariff preferences granted under the special incentive arrangement for sustainable development and good governance, the conduct of a temporary withdrawal and safeguard investigations in order to establish uniform and detailed technical arrangements. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level. The Commission, when preparing and drawing up delegated acts, should ensure a simultaneous, timely and appropriate transmission of relevant documents to the European Parliament and to the Council.

(27)

In order to provide a stable framework for economic operators, the power to adopt an act in accordance with Article 290 TFEU should be delegated to the Commission in respect of repealing a decision on temporary withdrawal under the urgency procedure before that decision to temporarily withdraw tariff preferences takes effect, where the reasons justifying temporary withdrawal no longer apply.

(28)

In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for the control by the Member States of the Commission’s exercise of implementing powers (7).

(29)

The advisory procedure should be used for the adoption of implementing acts on suspension from the tariff preferences of certain GSP sections in respect of beneficiary countries and on the initiation of a temporary withdrawal procedure, taking into account the nature and impact of those acts.

(30)

The examination procedure should be used for the adoption of implementing acts on safeguard investigations and on suspension of the preferential arrangements where imports may cause serious disturbance to Union markets.

(31)

In order to ensure the integrity and orderly functioning of the scheme, the Commission should adopt immediately applicable implementing acts where, in duly justified cases relating to temporary withdrawals due to non-compliance with customs-related procedures and obligations, imperative grounds of urgency so require.

(32)

In order to provide a stable framework for economic operators, upon conclusion of the maximum period of six months, the Commission should adopt immediately applicable implementing acts where, in duly justified cases relating to termination or extension of the temporary withdrawals due to non-compliance with customs-related procedures and obligations, imperative grounds of urgency so require.

(33)

The Commission should also adopt immediately applicable implementing acts where, in duly justified cases relating to safeguard investigations, imperative grounds of urgency relating to the deterioration of the economic and/or financial situation of Union producers which would be difficult to repair so require.

(34)

The Commission should report regularly to the European Parliament and to the Council on the effects of the scheme under this Regulation. Five years after its entry into force, the Commission should report to the European Parliament and to the Council on the application of this Regulation and assess the need to review the scheme, including the special incentive arrangement for sustainable development and good governance and temporary withdrawal provisions of tariff preferences, taking into consideration the fight against terrorism and the field of international standards on transparency and exchange of information in tax matters. In reporting, the Commission should take into account the implications for development, trade and financial needs of beneficiaries. The report should also include a detailed analysis of the impact of this Regulation on trade and on the Union’s tariff income, with particular attention to the effects on beneficiary countries. Where applicable, compliance with Union sanitary and phytosanitary legislation should also be assessed. The report should also include an analysis of the effects of the scheme with regard to imports of biofuels and sustainability aspects.

(35)

Regulation (EC) No 732/2008 should therefore be repealed,

HAVE ADOPTED THIS REGULATION:

CHAPTER I

GENERAL PROVISIONS

Article 1

1. The scheme of generalised tariff preferences (the ‘scheme’) shall apply in accordance with this Regulation.

2. This Regulation provides for the following tariff preferences under the scheme:

(a)

a general arrangement;

(b)

a special incentive arrangement for sustainable development and good governance (GSP+); and

(c)

a special arrangement for the least-developed countries (Everything But Arms (EBA)).

Article 2

For the purposes of this Regulation:

(a)

‘GSP’ means the Generalised Scheme of Preferences by which the Union provides preferential access to its market through any of the preferential arrangements referred to in Article 1(2);

(b)

‘countries’ means countries and territories possessing a customs administration;

(c)

‘eligible countries’ means all developing countries as listed in Annex I;

(d)

‘GSP beneficiary countries’ means beneficiary countries of the general arrangement as listed in Annex II;

(e)

‘GSP+ beneficiary countries’ means beneficiary countries of the special incentive arrangement for sustainable development and good governance as listed in Annex III;

(f)

‘EBA beneficiary countries’ means beneficiary countries of the special arrangement for least developed countries as listed in Annex IV;

(g)

‘Common Customs Tariff duties’ means the duties specified in Part Two of Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (8), except those duties established as part of tariff quotas;

(h)

‘section’ means any of the sections of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87;

(i)

‘chapter’ means any of the chapters of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87;

(j)

‘GSP section’ means a section listed in Annex V and established on the basis of sections and chapters of the Common Customs Tariff;

(k)

‘preferential market access arrangement’ means preferential access to the Union market through a trade agreement, either provisionally applied or in force, or through autonomous preferences granted by the Union;

(l)

‘effective implementation’ means the integral implementation of all undertakings and obligations undertaken under the international conventions listed in Annex VIII, thus ensuring fulfilment of all the principles, objectives and rights guaranteed therein.

Article 3

1. A list of eligible countries is established in Annex I.

2. The Commission shall be empowered to adopt delegated acts in accordance with Article 36 to amend Annex I to take account of changes in the international status or classification of countries.

3. The Commission shall notify an eligible country concerned of any relevant changes in its status under the scheme.

CHAPTER II

GENERAL ARRANGEMENT

Article 4

1. An eligible country shall benefit from the tariff preferences provided under the general arrangement referred to in point (a) of Article 1(2) unless:

(a)

it has been classified by the World Bank as a high-income or an upper-middle income country during three consecutive years immediately preceding the update of the list of beneficiary countries; or

(b)

it benefits from a preferential market access arrangement which provides the same tariff preferences as the scheme, or better, for substantially all trade.

2. Points (a) and (b) of paragraph 1 shall not apply to least-developed countries.

3. Without prejudice to point (b) of paragraph 1, point (a) of paragraph 1 shall not apply until 21 November 2014, for countries which by 20 November 2012 have initialled a bilateral preferential market access agreement with the Union, which provides the same tariff preferences as the scheme, or better, for substantially all trade, but which is not yet applied.

Article 5

1. A list of GSP beneficiary countries meeting the criteria laid down in Article 4 is established in Annex II.

2. By 1 January of each year following the entry into force of this Regulation the Commission shall review Annex II. To provide a GSP beneficiary country and economic operators with time for orderly adaptation to the change in the country’s status under the scheme:

(a)

the decision to remove a beneficiary country from the list of GSP beneficiary countries, in accordance with paragraph 3 of this Article and on the basis of point (a) of Article 4(1), shall apply as from one year after the date of entry into force of that decision;

(b)

the decision to remove a beneficiary country from the list of GSP beneficiary countries, in accordance with paragraph 3 of this Article and on the basis of point (b) of Article 4(1), shall apply as from two years after the date of application of a preferential market access arrangement.

3. For the purposes of paragraphs 1 and 2 of this Article the Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to amend Annex II on the basis of the criteria laid down in Article 4.

4. The Commission shall notify the GSP beneficiary country concerned of any changes in its status under the scheme.

Article 6

1. The products included in the general arrangement referred to in point (a) of Article 1(2) are listed in Annex V.

2. The Commission shall be empowered to adopt delegated acts in accordance with Article 36, to amend Annex V in order to incorporate changes made necessary by amendments to the Combined Nomenclature.

Article 7

1. Common Customs Tariff duties on products listed in Annex V as non-sensitive products shall be suspended entirely, except for agricultural components.

2. Common Customs Tariff ad valorem duties on products listed in Annex V as sensitive products shall be reduced by 3,5 percentage points. For products under GSP sections S-11a and S-11b of Annex V, this reduction shall be 20 %.

3. Where preferential duty rates calculated, in accordance with Article 6 of Regulation (EC) No 732/2008, on the Common Customs Tariff ad valorem duties applicable on the date of entry into force of this Regulation provide for a tariff reduction of more than 3,5 percentage points for the products referred to in paragraph 2 of this Article, those preferential duty rates shall apply.

4. Common Customs Tariff specific duties, other than minimum or maximum duties, on products listed in Annex V as sensitive products shall be reduced by 30 %.

5. Where Common Customs Tariff duties on products listed in Annex V as sensitive products include ad valorem duties and specific duties, the specific duties shall not be reduced.

6. Where duties reduced in accordance with paragraphs 2 and 4 specify a maximum duty, that maximum duty shall not be reduced. Where such duties specify a minimum duty, that minimum duty shall not apply.

Article 8

1. The tariff preferences referred to in Article 7 shall be suspended, in respect of products of a GSP section originating in a GSP beneficiary country, when the average value of Union imports of such products over three consecutive years from that GSP beneficiary country exceeds the thresholds listed in Annex VI. The thresholds shall be calculated as a percentage of the total value of Union imports of the same products from all GSP beneficiary countries.

2. Prior to the application of the tariff preferences provided for in this Regulation, the Commission shall adopt an implementing act establishing, in accordance with the advisory procedure referred to in Article 39(2), a list of GSP sections for which the tariff preferences referred to in Article 7 are suspended in respect of a GSP beneficiary country. That implementing act shall apply as from 1 January 2014.

3. The Commission shall, every three years, review the list referred to in paragraph 2 of this Article and adopt an implementing act, in accordance with the advisory procedure referred to in Article 39(2), in order to suspend or to re-establish the tariff preferences referred to in Article 7. That implementing act shall apply as of 1 January of the year following its entry in force.

4. The list referred to in paragraphs 2 and 3 of this Article shall be established on the basis of the data available on 1 September of the year in which the review is conducted and of the two years preceding the review year. It shall take into account imports from GSP beneficiary countries listed in Annex II as applicable at that time. However, the value of imports from GSP beneficiary countries, which upon the date of application of the suspension, no longer benefit from the tariff preferences under point (b) of Article 4(1) shall not be taken into account.

5. The Commission shall notify the country concerned of the implementing act adopted in accordance with paragraphs 2 and 3.

6. Where Annex II is amended in accordance with the criteria laid down in Article 4, the Commission shall be empowered to adopt delegated acts in accordance with Article 36 to amend Annex VI in order to adjust the modalities listed in that Annex so as to maintain proportionally the same weight of the graduated product sections as defined in paragraph 1 of this Article.

CHAPTER III

SPECIAL INCENTIVE ARRANGEMENT FOR SUSTAINABLE DEVELOPMENT AND GOOD GOVERNANCE

Article 9

1. A GSP beneficiary country may benefit from the tariff preferences provided under the special incentive arrangement for sustainable development and good governance referred to in point (b) of Article 1(2) if:

(a)

it is considered to be vulnerable due to a lack of diversification and insufficient integration within the international trading system, as defined in Annex VII;

(b)

it has ratified all the conventions listed in Annex VIII (the ‘relevant conventions’) and the most recent available conclusions of the monitoring bodies under those conventions (the ‘relevant monitoring bodies’) do not identify a serious failure to effectively implement any of those conventions;

(c)

in relation to any of the relevant conventions, it has not formulated a reservation which is prohibited by any of those conventions or which is for the purposes of this Article considered to be incompatible with the object and purpose of that convention.

For the purposes of this Article, reservations shall not be considered to be incompatible with the object and purpose of a convention unless:

(i)

a process explicitly set out for that purpose under the convention has so determined; or

(ii)

in the absence of such a process, the Union where a party to the convention, and/or a qualified majority of Member States party to the convention, in accordance with their respective competences as established in the Treaties, objected to the reservation on the grounds that it is incompatible with the object and purpose of the convention and opposed the entry into force of the convention as between them and the reserving state in accordance with the provisions of the Vienna Convention on the Law of Treaties;

(d)

it gives a binding undertaking to maintain ratification of the relevant conventions and to ensure the effective implementation thereof;

(e)

it accepts without reservation the reporting requirements imposed by each convention and gives a binding undertaking to accept regular monitoring and review of its implementation record in accordance with the provisions of the relevant conventions; and

(f)

it gives a binding undertaking to participate in and cooperate with the monitoring procedure referred to in Article 13.

2. Where Annex II is amended, the Commission shall be empowered to adopt delegated acts in accordance with Article 36 to amend Annex VII in order to review the vulnerability threshold listed in point 1(b) of Annex VII so as to maintain proportionally the same weight of the vulnerability threshold as calculated in accordance with Annex VII.

Article 10

1. The special incentive arrangement for sustainable development and good governance shall be granted if the following conditions are met:

(a)

a GSP beneficiary country has made a request to that effect; and

(b)

examination of the request shows that the requesting country fulfils the conditions laid down in Article 9(1).

2. The requesting country shall submit its request to the Commission in writing. The request shall provide comprehensive information concerning the ratification of the relevant conventions and shall include the binding undertakings referred to in points (d), (e) and (f) of Article 9(1).

3. After receiving a request, the Commission shall notify the European Parliament and the Council thereof.

4. After examining the request, the Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to establish or to amend Annex III in order to grant a requesting country the special incentive arrangement for sustainable development and good governance by adding that country to the list of GSP+ beneficiary countries.

5. Where a GSP+ beneficiary country no longer fulfils the conditions referred to in points (a) or (c) of Article 9(1), or withdraws any of its binding undertakings referred to in points (d), (e) and (f) of Article 9(1), the Commission shall be empowered to adopt a delegated act, in accordance with Article 36, to amend Annex III in order to remove that country from the list of GSP+ beneficiary countries.

6. The Commission shall notify the requesting country of a decision taken in accordance with paragraphs 4 and 5 of this Article after Annex III is amended and published in the Official Journal of the European Union. Where the requesting country is granted the special incentive arrangement, it shall be informed of the date on which the respective delegated act enters into force.

7. The Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to establish rules related to the procedure for granting the special incentive arrangement for sustainable development and good governance in particular with respect to deadlines and the submission and processing of requests.

Article 11

1. The products included in the special incentive arrangement for sustainable development and good governance are listed in Annex IX.

2. The Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to amend Annex IX to take into account amendments to the Combined Nomenclature affecting the products listed in that Annex.

Article 12

1. The Common Customs Tariff ad valorem duties on all products listed in Annex IX which originate in a GSP+ beneficiary country shall be suspended.

2. Common Customs Tariff specific duties on products referred to in paragraph 1 shall be suspended entirely, except for products for which the Common Customs Tariff duties include ad valorem duties. For products with Combined Nomenclature code 1704 10 90, the specific duty shall be limited to 16 % of the customs value.

Article 13

1. As of the date of the granting of the tariff preferences provided under the special incentive arrangement for sustainable development and good governance, the Commission shall keep under review the status of ratification of the relevant conventions and shall monitor their effective implementation, as well as cooperation with the relevant monitoring bodies, by examining the conclusions and recommendations of those monitoring bodies.

2. In this context, a GSP+ beneficiary country shall cooperate with the Commission and provide all information necessary to assess its respect of binding undertakings referred to in points (d), (e) and (f) of Article 9(1) and its situation as regards point (c) of Article 9(1).

Article 14

1. By 1 January 2016, and every two years thereafter, the Commission shall present to the European Parliament and to the Council a report on the status of ratification of the relevant conventions, the compliance of the GSP+ beneficiary countries with any reporting obligations under those conventions and the status of the effective implementation thereof.

2. That report shall include:

(a)

the conclusions or recommendations of relevant monitoring bodies in respect of each GSP+ beneficiary country; and

(b)

the Commission’s conclusions on whether each GSP+ beneficiary country respects its binding undertakings to comply with reporting obligations, to cooperate with relevant monitoring bodies in accordance with the relevant conventions and to ensure the effective implementation thereof.

The report may include any information the Commission considers appropriate.

3. In drawing its conclusions concerning effective implementation of the relevant conventions, the Commission shall assess the conclusions and recommendations of the relevant monitoring bodies, as well as, without prejudice to other sources, information submitted by third parties, including civil society, social partners, the European Parliament or the Council.

Article 15

1. The special incentive arrangement for sustainable development and good governance shall be withdrawn temporarily, in respect of all or of certain products originating in a GSP+ beneficiary country, where in practice that country does not respect its binding undertakings as referred to in points (d), (e) and (f) of Article 9(1), or the GSP+ beneficiary country has formulated a reservation which is prohibited by any of the relevant conventions or which is incompatible with the object and purpose of that convention as established in point (c) of Article 9(1).

2. The burden of proof for compliance with its obligations resulting from binding undertakings as referred to in points (d), (e) and (f) of Article 9(1), and its situation as referred to in point (c) of Article 9(1), shall be on the GSP+ beneficiary country.

3. Where, either on the basis of the conclusions of the report referred to in Article 14 or on the basis of the evidence available, the Commission has a reasonable doubt that a particular GSP+ beneficiary country does not respect its binding undertakings as referred to in points (d), (e) and (f) of Article 9(1), or has formulated a reservation which is prohibited by any of the relevant conventions or which is incompatible with the object and purpose of that convention as established in point (c) of Article 9(1), it shall, in accordance with the advisory procedure referred to in Article 39(2), adopt an implementing act to initiate the procedure for the temporary withdrawal of the tariff preferences provided under the special incentive arrangement for sustainable development and good governance. The Commission shall inform the European Parliament and the Council thereof.

4. The Commission shall publish a notice in the Official Journal of the European Union and notify the GSP+ beneficiary country concerned thereof. The notice shall:

(a)

state the grounds for the reasonable doubt as to the fulfilment of the binding undertakings made by the GSP+ beneficiary country as referred to in points (d), (e) and (f) of Article 9(1), or as to the existence of a reservation which is prohibited by any of the relevant conventions or which is incompatible with the object and purpose of that convention as established in point (c) of Article 9(1), which may call into question its right to continue to enjoy the tariff preferences provided under the special incentive arrangement for sustainable development and good governance; and

(b)

specify the period, which may not exceed six months from the date of publication of the notice, within which a GSP+ beneficiary country shall submit its observations.

5. The Commission shall provide the beneficiary country concerned with every opportunity to cooperate during the period referred to in point (b) of paragraph 4.

6. The Commission shall seek all information it considers necessary including, inter alia, the conclusions and recommendations of the relevant monitoring bodies. In drawing its conclusions, the Commission shall assess all relevant information.

7. Within three months after expiry of the period specified in the notice, the Commission shall decide:

(a)

to terminate the temporary withdrawal procedure; or

(b)

to temporarily withdraw the tariff preferences provided under the special incentive arrangement for sustainable development and good governance.

8. Where the Commission considers that the findings do not justify temporary withdrawal, it shall adopt an implementing act to terminate the temporary withdrawal procedure in accordance with the advisory procedure referred to in Article 39(2). That implementing act shall be based, inter alia, on evidence received.

9. Where the Commission considers that the findings justify temporary withdrawal for the reasons referred to in paragraph 1 of this Article, it shall be empowered, in accordance with Article 36, to adopt delegated acts to amend Annex III in order to temporarily withdraw the tariff preferences provided under the special incentive arrangement for sustainable development and good governance referred to in point (b) of Article 1(2).

10. Where the Commission decides on temporary withdrawal, such delegated act shall take effect six months after its adoption.

11. Where the reasons justifying temporary withdrawal no longer apply before the delegated act referred to in paragraph 9 of this Article takes effect, the Commission shall be empowered to repeal the adopted act to temporarily withdraw tariff preferences in accordance with the urgency procedure referred to in Article 37.

12. The Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to establish rules related to the procedure for temporary withdrawal of the special incentive arrangement for sustainable development and good governance in particular with respect to deadlines, rights of parties, confidentiality and review.

Article 16

Where the Commission finds that the reasons justifying a temporary withdrawal of the tariff preferences, as referred to in Article 15(1), no longer apply, it shall be empowered to adopt delegated acts, in accordance with Article 36, to amend Annex III in order to reinstate the tariff preferences provided under the special incentive arrangement for sustainable development and good governance.

CHAPTER IV

SPECIAL ARRANGEMENT FOR THE LEAST-DEVELOPED COUNTRIES

Article 17

1. An eligible country shall benefit from the tariff preferences provided under the special arrangement for the least-developed countries referred to in point (c) of Article 1(2), if that country is identified by the UN as a least-developed country.

2. The Commission shall continuously review the list of EBA beneficiary countries on the basis of the most recent available data. Where an EBA beneficiary country no longer fulfils the conditions referred to in paragraph 1 of this Article, the Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to amend Annex IV in order to remove the country from the list of EBA beneficiary countries following a transitional period of three years as from the date on which the delegated act entered into force.

3. Pending the identification by the UN of a newly independent country as a least-developed country, the Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to amend Annex IV as an interim measure so as to include such a country in the list of EBA beneficiary countries.

If such a newly independent country is not identified by the UN as a least-developed country during the first available review of the category of least-developed countries, the Commission shall be empowered to adopt delegated acts forthwith, in accordance with Article 36, to amend Annex IV in order to remove such a country from that Annex, without granting the transitional period referred to in paragraph 2 of this Article.

4. The Commission shall notify the EBA beneficiary country concerned of any changes in its status under the scheme.

Article 18

1. The Common Customs Tariff duties on all products that are listed in Chapters 1 to 97 of the Combined Nomenclature, except those in Chapter 93, originating in an EBA beneficiary country, shall be suspended entirely.

2. From 1 January 2014 until 30 September 2015, imports of products under tariff heading 1701 of the Common Customs Tariff shall require an import licence.

3. The Commission shall, in accordance with the examination procedure referred to in Article 39(3), adopt detailed rules for implementing the provisions referred to in paragraph 2 of this Article in accordance with the procedure referred to in Article 195 of Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (9).

CHAPTER V

TEMPORARY WITHDRAWAL PROVISIONS COMMON TO ALL ARRANGEMENTS

Article 19

1. The preferential arrangements referred to in Article 1(2) may be withdrawn temporarily, in respect of all or of certain products originating in a beneficiary country, for any of the following reasons:

(a)

serious and systematic violation of principles laid down in the conventions listed in Part A of Annex VIII;

(b)

export of goods made by prison labour;

(c)

serious shortcomings in customs controls on the export or transit of drugs (illicit substances or precursors), or failure to comply with international conventions on anti-terrorism and money laundering;

(d)

serious and systematic unfair trading practices including those affecting the supply of raw materials, which have an adverse effect on the Union industry and which have not been addressed by the beneficiary country. For those unfair trading practices, which are prohibited or actionable under the WTO Agreements, the application of this Article shall be based on a previous determination to that effect by the competent WTO body;

(e)

serious and systematic infringement of the objectives adopted by Regional Fishery Organisations or any international arrangements to which the Union is a party concerning the conservation and management of fishery resources.

2. The preferential arrangements provided for in this Regulation shall not be withdrawn under point (d) of paragraph 1 in respect of products that are subject to anti-dumping or countervailing measures under Council Regulation (EC) No 597/2009 of 11 June 2009 on protection against subsidised imports from countries not members of the European Community (10) or Council Regulation (EC) No 1225/2009 of 30 November 2009 on protection against dumped imports from countries not members of the European Community (11), for the reasons justifying those measures.

3. Where the Commission considers that there are sufficient grounds justifying temporary withdrawal of the tariff preferences provided under any preferential arrangement referred to in Article 1(2) on the basis of the reasons referred to in paragraph 1 of this Article it shall adopt an implementing act to initiate the procedure for temporary withdrawal in accordance with the advisory procedure referred to in Article 39(2). The Commission shall inform the European Parliament and the Council of that implementing act.

4. The Commission shall publish a notice in the Official Journal of the European Union announcing the initiation of a temporary withdrawal procedure, and shall notify the beneficiary country concerned thereof. The notice shall:

(a)

provide sufficient grounds for the implementing act to initiate a temporary withdrawal procedure, referred to in paragraph 3; and

(b)

state that the Commission will monitor and evaluate the situation in the beneficiary country concerned for six months from the date of publication of the notice.

5. The Commission shall provide the beneficiary country concerned with every opportunity to cooperate during the monitoring and evaluation period.

6. The Commission shall seek all information it considers necessary, inter alia, the available assessments, comments, decisions, recommendations and conclusions of the relevant monitoring bodies, as appropriate. In drawing its conclusions, the Commission shall assess all relevant information.

7. Within three months from the expiry of the period referred to in point (b) of paragraph 4, the Commission shall submit a report on its findings and conclusions to the beneficiary country concerned. The beneficiary country has the right to submit its comments on the report. The period for comments shall not exceed one month.

8. Within six months from the expiry of the period referred to in point (b) of paragraph 4 the Commission shall decide:

(a)

to terminate the temporary withdrawal procedure; or

(b)

to temporarily withdraw the tariff preferences provided under the preferential arrangements referred to in Article 1(2).

9. Where the Commission considers that the findings do not justify temporary withdrawal, it shall adopt an implementing act, in accordance with the advisory procedure referred to in Article 39(2), on the termination of the temporary withdrawal procedure.

10. Where the Commission considers that the findings justify temporary withdrawal for the reasons referred to in paragraph 1 of this Article, it shall be empowered, in accordance with Article 36, to adopt delegated acts to amend Annexes II, III or IV, whichever is applicable, in order to temporarily withdraw the tariff preferences provided under the preferential arrangements referred to in Article 1(2).

11. For either of the cases referred to in paragraphs 9 and 10, the adopted act shall be based, inter alia, on evidence received.

12. Where the Commission decides on temporary withdrawal, such delegated act shall take effect six months after its adoption.

13. Where the reasons justifying temporary withdrawal no longer apply before the delegated act referred to in paragraph 10 of this Article takes effect, the Commission shall be empowered to repeal the adopted act to temporarily withdraw the tariff preferences in accordance with the urgency procedure referred to in Article 37.

14. The Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to establish rules related to the procedure for temporary withdrawal of all arrangements in particular with respect to deadlines, rights of parties, confidentiality and review.

Article 20

Where the Commission finds that the reasons justifying a temporary withdrawal of the tariff preferences as referred to in Article 19(1) no longer apply, it shall be empowered to adopt delegated acts, in accordance with Article 36 to amend Annexes II, III or IV, whichever is applicable, in order to reinstate the tariff preferences provided under the preferential arrangements referred to in Article 1(2).

Article 21

1. The preferential arrangements provided for in this Regulation may be withdrawn temporarily, in respect of all or of certain products originating in a beneficiary country, in cases of fraud, irregularities or systematic failure to comply with or to ensure compliance with the rules concerning the origin of the products and with the procedures related thereto, or failure to provide administrative cooperation as required for the implementation and policing of the preferential arrangements referred to in Article 1(2).

2. The administrative cooperation referred to in paragraph 1 requires, inter alia, that a beneficiary country:

(a)

communicate to the Commission and update the information necessary for the implementation of the rules of origin and the policing thereof;

(b)

assist the Union by carrying out, at the request of the customs authorities of the Member States, subsequent verification of the origin of the goods, and communicate its results in time to the Commission;

(c)

assist the Union by allowing the Commission, in coordination and close cooperation with the competent authorities of the Member States, to conduct the Union administrative and investigative cooperation missions in that country, in order to verify the authenticity of documents or the accuracy of information relevant for granting the preferential arrangements referred to in Article 1(2);

(d)

carry out or arrange for appropriate inquiries to identify and prevent contravention of the rules of origin;

(e)

comply with or ensure compliance with the rules of origin in respect of regional cumulation, within the meaning of Regulation (EEC) No 2454/93, if the country benefits therefrom; and

(f)

assist the Union in the verification of conduct where there is a presumption of origin-related fraud, whereby the existence of fraud may be presumed where imports of products under the preferential arrangements provided for in this Regulation massively exceed the usual levels of the beneficiary country’s exports.

3. Where the Commission considers that there is sufficient evidence to justify temporary withdrawal for the reasons set out in paragraphs 1 and 2 of this Article, it shall decide in accordance with the urgency procedure referred to in Article 39(4) to temporarily withdraw the tariff preferences provided under the preferential arrangements referred to in Article 1(2), in respect of all or certain products originating in a beneficiary country.

4. Before taking such decision, the Commission shall first publish a notice in the Official Journal of the European Union, stating that there are grounds for reasonable doubt about compliance with paragraphs 1 and 2 which may call into question the right of the beneficiary country to continue to enjoy the benefits granted by this Regulation.

5. The Commission shall inform the beneficiary country concerned of any decision taken in accordance with paragraph 3, before it becomes effective.

6. The period of temporary withdrawal shall not exceed six months. At the latest on the conclusion of that period, the Commission shall decide in accordance with the urgency procedure referred to in Article 39(4) either to terminate the temporary withdrawal or to extend the period of temporary withdrawal.

7. Member States shall communicate to the Commission all relevant information that may justify temporary withdrawal of the tariff preferences or its extension.

CHAPTER VI

SAFEGUARD AND SURVEILLANCE PROVISIONS

SECTION I

General Safeguards

Article 22

1. Where a product originating in a beneficiary country of any of the preferential arrangements referred to in Article 1(2), is imported in volumes and/or at prices which cause, or threaten to cause, serious difficulties to Union producers of like or directly competing products, normal Common Customs Tariff duties on that product may be reintroduced.

2. For the purpose of this Chapter, ‘like product’ means a product which is identical, i.e. alike in all respects, to the product under consideration, or, in the absence of such a product, another product which, although not alike in all respects, has characteristics closely resembling those of the product under consideration.

3. For the purpose of this Chapter, ‘interested parties’ means those parties involved in the production, distribution and/or sale of the imports mentioned in paragraph 1 and of like or directly competing products.

4. The Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to establish rules related to the procedure for adopting general safeguard measures in particular with respect to deadlines, rights of parties, confidentiality, disclosure, verification, visits and review.

Article 23

Serious difficulties shall be considered to exist where Union producers suffer deterioration in their economic and/or financial situation. In examining whether such deterioration exists, the Commission shall take account, inter alia, of the following factors concerning Union producers, where such information is available:

(a)

market share;

(b)

production;

(c)

stocks;

(d)

production capacity;

(e)

bankruptcies;

(f)

profitability;

(g)

capacity utilisation;

(h)

employment;

(i)

imports;

(j)

prices.

Article 24

1. The Commission shall investigate whether the normal Common Customs Tariff duties should be reintroduced if there is sufficient prima facie evidence that the conditions of Article 22(1) are met.

2. An investigation shall be initiated upon request by a Member State, by any legal person or any association not having legal personality, acting on behalf of Union producers, or on the Commission’s own initiative if it is apparent to the Commission that there is sufficient prima facie evidence, as determined on the basis of factors referred to in Article 23, to justify such initiation. The request to initiate an investigation shall contain evidence that the conditions for imposing the safeguard measure set out in Article 22(1) are met. The request shall be submitted to the Commission. The Commission shall, as far as possible, examine the accuracy and adequacy of the evidence provided in the request to determine whether there is sufficient prima facie evidence to justify the initiation of an investigation.

3. Where it is apparent that there is sufficient prima facie evidence to justify the initiation of proceedings the Commission shall publish a notice in the Official Journal of the European Union. Initiation shall take place within one month of the request received pursuant to paragraph 2. Should an investigation be initiated, the notice shall provide all necessary details about the procedure and deadlines, including recourse to the Hearing Officer of the Directorate-General for Trade of the European Commission.

4. An investigation, including the procedural steps referred to in Articles 25, 26 and 27, shall be concluded within 12 months from its initiation.

Article 25

On duly justified grounds of urgency relating to deterioration of the economic and/or financial situation of Union producers, and where delay might cause damage which would be difficult to repair, the Commission shall be empowered to adopt immediately applicable implementing acts in accordance with the urgency procedure referred to in Article 39(4) to reintroduce normal Common Customs Tariff duties for a period of up to 12 months.

Article 26

Where the facts as finally established show that the conditions set out in Article 22(1) are met, the Commission shall adopt an implementing act to reintroduce the Common Customs Tariff duties in accordance with the examination procedure referred to in Article 39(3). That implementing act shall enter into force within one month from the date of its publication in the Official Journal of the European Union.

Article 27

Where the facts as finally established show that the conditions set out in Article 22(1) are not met, the Commission shall adopt an implementing act terminating the investigation and proceedings in accordance with the examination procedure referred to in Article 39(3). That implementing act shall be published in the Official Journal of the European Union. The investigation shall be deemed terminated, if no implementing act is published within the period referred to in Article 24(4) and any urgent preventive measures shall automatically lapse. Any Common Customs Tariff duties collected as a result of those provisional measures shall be refunded.

Article 28

Common Customs Tariff duties shall be reintroduced as long as necessary to counteract the deterioration in the economic and/or financial situation of Union producers, or as long as the threat of such deterioration persists. The period of reintroduction shall not exceed three years, unless it is extended in duly justified circumstances.

SECTION II

Safeguards in the Textile, Agriculture and Fisheries Sectors

Article 29

1. Without prejudice to Section I of this Chapter, on 1 January of each year, the Commission, on its own initiative and in accordance with the advisory procedure referred to in Article 39(2), shall adopt an implementing act in order to remove the tariff preferences referred to in Articles 7 and 12 with respect to the products from GSP sections S-11a and S-11b of Annex V or to products falling under Combined Nomenclature codes 2207 10 00, 2207 20 00, 2909 19 10, 3814 00 90, 3820 00 00, and 3824 90 97 where imports of such products, listed respectively in Annexes V or IX, whichever is applicable, originate in a beneficiary country and their total:

(a)

increases by at least 13,5 % in quantity (by volume), as compared with the previous calendar year; or

(b)

for products under GSP sections S-11a and S-11b of Annex V, exceeds the share referred to in point 2 of Annex VI of the value of Union imports of products in GSP sections S-11a and S-11b of Annex V from all countries and territories listed in Annex II during any period of 12 months.

2. Paragraph 1 of this Article shall not apply to EBA beneficiary countries, nor shall it apply to countries with a share for the relevant products referred to in Article 29(1) not exceeding 6 % of total Union imports of the same products listed in Annexes V or IX, whichever is applicable.

3. The removal of the tariff preferences shall take effect two months after the date of publication of the Commission’s act to that effect in the Official Journal of the European Union.

Article 30

Without prejudice to Section I of this Chapter, where imports of products included in Annex I to the TFEU cause, or threaten to cause, serious disturbance to Union markets, in particular to one or more of the outermost regions, or these markets’ regulatory mechanisms, the Commission, on its own initiative or at the request of a Member State, after consulting the committee for the relevant agriculture or fisheries common market organisation, shall adopt an implementing act in order to suspend the preferential arrangements in respect of the products concerned in accordance with examination procedure referred to in Article 39(3).

Article 31

The Commission shall inform the beneficiary country concerned as soon as possible of any decision taken in accordance with Articles 29 or 30 before it becomes effective.

SECTION III

Surveillance in the Agricultural and Fisheries Sectors

Article 32

1. Without prejudice to Section I of this Chapter, products from Chapters 1 to 24 of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87, originating in beneficiary countries, may be subject to a special surveillance mechanism, in order to avoid disturbances to Union markets. The Commission, on its own initiative or at the request of a Member State, after consulting the committee for the relevant agriculture or fisheries common market organisation, shall adopt an implementing act, in accordance with the examination procedure referred to in Article 39(3), on whether to apply this special surveillance mechanism, and shall determine the products to which this surveillance mechanism is to be applied.

2. Where Section I of this Chapter is applied to products in Chapters 1 to 24 of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87, originating in beneficiary countries, the period referred to in Article 24(4) of this Regulation shall be reduced to two months in the following cases:

(a)

when the beneficiary country concerned does not ensure compliance with the rules of origin or does not provide the administrative cooperation referred to in Article 21; or

(b)

when imports of products from Chapters 1 to 24 of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87, under the preferential arrangements granted under this Regulation massively exceed the usual levels of exports from the beneficiary country concerned.

CHAPTER VII

COMMON PROVISIONS

Article 33

1. To benefit from the tariff preferences, the products for which the tariff preferences are claimed shall originate in a beneficiary country.

2. For the purposes of the preferential arrangements referred to in Article 1(2) of this Regulation, the rules of origin concerning the definition of the concept of originating products, the procedures and the methods of administrative cooperation related thereto shall be those laid down in Regulation (EEC) No 2454/93.

Article 34

1. Where the rate of an ad valorem duty for an individual import declaration is reduced in accordance with this Regulation to 1 % or less, that duty shall be suspended entirely.

2. Where the rate of a specific duty for an individual import declaration is reduced in accordance with this Regulation to EUR 2 or less per individual euro amount, that duty shall be suspended entirely.

3. Subject to paragraphs 1 and 2, the final rate of the preferential duty calculated in accordance with this Regulation shall be rounded down to the first decimal place.

Article 35

1. The statistical source to be used for the purpose of this Regulation shall be the external trade statistics of the Commission (Eurostat).

2. Member States shall send the Commission (Eurostat) their statistical data on products placed under the customs procedure for release for free circulation under the tariff preferences according to Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries (12). Those data, supplied by reference to the Combined Nomenclature codes and, where applicable, the TARIC codes, shall show, by country of origin, the values, quantities and any supplementary units required in accordance with the definitions in that Regulation. In accordance with Article 8(1) of that Regulation, Member States shall transmit those statistical data no later than 40 days after the end of each monthly reference period. In order to facilitate information and increase transparency, the Commission shall also ensure that the relevant statistical data for the GSP sections are regularly available in a public database.

3. In accordance with Article 308d of Regulation (EEC) No 2454/93, Member States shall forward to the Commission, at its request, details of the quantities and values of products released for free circulation under the tariff preferences, during the previous months. Those data shall include the products referred to in paragraph 4 of this Article.

4. The Commission shall, in close cooperation with Member States, monitor the imports of products falling under Combined Nomenclature codes 0603, 0803 90 10, 1006, 1604 14, 1604 19 31, 1604 19 39, 1604 20 70, 1701, 1704, 1806 10 30, 1806 10 90, 2002 90, 2103 20, 2106 90 59, 2106 90 98, 6403, 2207 10 00, 2207 20 00, 2909 19 10, 3814 00 90, 3820 00 00 and 3824 90 97, in order to determine whether the conditions referred to in Articles 22, 29 and 30 are fulfilled.

Article 36

1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.

2. The power to adopt delegated acts referred to in Articles 3, 5, 6, 8, 9, 10, 11, 15, 16, 17, 19, 20 and 22 shall be conferred to the Commission for an indeterminate period of time from 20 November 2012.

3. The delegation of powers referred to in Articles 3, 5, 6, 8, 9, 10, 11, 15, 16, 17, 19, 20 or 22 may be revoked at any time by the European Parliament or by the Council. A decision of revocation shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.

4. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.

5. A delegated act adopted pursuant to Articles 3, 5, 6, 8, 9, 10, 11, 15, 16, 17, 19, 20 or 22 shall enter into force only if no objection has been expressed by either the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or the Council.

Article 37

1. Delegated acts adopted under this Article shall enter into force without delay and shall apply as long as no objection is expressed in accordance with paragraph 2. The notification of a delegated act adopted under this Article to the European Parliament and to the Council shall state the reasons for the use of the urgency procedure.

2. Either the European Parliament or the Council may object to a delegated act in accordance with the procedure referred to in Article 36(5). In such a case, the Commission shall repeal the act without delay following the notification of the decision to object by the European Parliament or the Council.

Article 38

1. Information received pursuant to this Regulation shall be used only for the purpose for which it was requested.

2. Neither information of a confidential nature nor any information provided on a confidential basis received pursuant to this Regulation shall be disclosed without specific permission from the supplier of such information.

3. Each request for confidentiality shall state the reasons why the information is confidential. However, if the supplier of the information wishes neither to make it public nor to authorise its disclosure in general terms or in the form of a summary and if it appears that the request for confidentiality is unjustified, the information concerned may be disregarded.

4. Information shall in any case be considered to be confidential if its disclosure is likely to have a significantly adverse effect upon the supplier or the source of such information.

5. Paragraphs 1 to 4 shall not preclude reference by the Union authorities to general information and in particular to reasons on which decisions taken pursuant to this Regulation are based. Those authorities shall, however, take into account the legitimate interests of natural and legal persons concerned so that their business secrets shall not be divulged.

Article 39

1. The Commission shall be assisted by the Generalised Preferences Committee established by Regulation (EC) No 732/2008. That Committee shall be a committee within the meaning of Regulation (EU) No 182/2011. The Committee may examine any matter relating to the application of this Regulation, raised by the Commission or at the request of a Member State.

2. Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.

3. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

4. Where reference is made to this paragraph, Article 8 of Regulation (EU) No 182/2011 shall apply in conjunction with Article 5 thereof.

Article 40

By 1 January 2016 and every two years thereafter, the Commission shall submit to the European Parliament and to the Council a report on the effects of the scheme covering the most recent two-year period and all of the preferential arrangements referred to in Article 1(2).

By 21 November 2017, the Commission shall submit, to the European Parliament and to the Council, a report on the application of this Regulation. Such a report may, where appropriate, be accompanied by a legislative proposal.

Article 41

Regulation (EC) No 732/2008 is repealed with effect from 1 January 2014.

References to the repealed Regulation shall be construed as references to this Regulation in accordance with the correlation table set out in Annex X.

CHAPTER VIII

FINAL PROVISIONS

Article 42

1. Any investigation or temporary withdrawal procedure initiated and not terminated under Regulation (EC) No 732/2008 shall be reinitiated automatically under this Regulation, except in respect of a beneficiary country of the special incentive arrangement for sustainable development and good governance under that Regulation if the investigation concerns only the benefits granted under the special incentive arrangement for sustainable development and good governance. However, such investigation shall be reinitiated automatically if the same beneficiary country applies for the special incentive arrangement under this Regulation before 1 January 2015.

2. The information received in the course of an investigation initiated and not terminated under Regulation (EC) No 732/2008 shall be taken into account in any reinitiated investigation.

Article 43

1. This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

2. It shall apply from 20 November 2012.

However, the tariff preferences provided under the preferential arrangements referred to in Article 1(2) shall apply from 1 January 2014.

3. The scheme shall apply until 31 December 2023. However, the expiry date shall neither apply to the special arrangement for the least-developed countries, nor, to the extent that they are applied in conjunction with that arrangement, to any other provisions of this Regulation.

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

Done at Strasbourg, 25 October 2012.

For the European Parliament

The President

Martin SCHULZ

For the Council

The President

A. D. MAVROYIANNIS

(1) Position of the European Parliament of 13 June 2012 (not yet published in the Official Journal) and decision of the Council of 4 October 2012.

(2) OJ L 211, 6.8.2008, p. 1.

(3) OJ L 145, 31.5.2011, p. 28.

(4) OJ L 20, 24.1.2008, p. 1.

(5) OJ L 240, 23.9.2000, p. 1.

(6) OJ L 253, 11.10.1993, p. 1.

(7) OJ L 55, 28.2.2011, p. 13.

(8) OJ L 256, 7.9.1987, p. 1.

(9) OJ L 299, 16.11.2007, p. 1.

(10) OJ L 188, 18.7.2009, p. 93.

(11) OJ L 343, 22.12.2009, p. 51.

(12) OJ L 152, 16.6.2009, p. 23.

LIST OF ANNEXES

Annex I

—

Eligible countries of the scheme referred to in Article 3

Annex II

—

Beneficiary countries of the general arrangement referred to in point (a) of Article 1(2)

Annex III

—

Beneficiary countries of the special incentive arrangement for sustainable development and good governance referred to in point (b) of Article 1(2)

Annex IV

—

Beneficiary countries of the special arrangement for the least-developed countries referred to in point (c) of Article 1(2)

Annex V

—

List of products included in the general arrangement referred to in point (a) of Article 1(2)

Annex VI

—

Modalities for the application of Article 8

Annex VII

—

Modalities for the application of Chapter III of this Regulation

Annex VIII

—

Conventions referred to in Article 9

Annex IX

—

List of products included in the special incentive arrangement for sustainable development and good governance referred to in point (b) of Article 1(2)

Annex X

—

Correlation table

ANNEX I

Eligible countries (1) of the scheme referred to in Article 3

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

A

B

AE

United Arab Emirates

AF

Afghanistan

AG

Antigua and Barbuda

AL

Albania

AM

Armenia

AO

Angola

AR

Argentina

AZ

Azerbaijan

BA

Bosnia and Herzegovina

BB

Barbados

BD

Bangladesh

BF

Burkina Faso

BH

Bahrain

BI

Burundi

BJ

Benin

BN

Brunei

BO

Bolivia

BR

Brazil

BS

Bahamas

BT

Bhutan

BW

Botswana

BY

Belarus

BZ

Belize

CD

Democratic Republic of the Congo

CF

Central African Republic

CG

Congo

CI

Côte d’Ivoire

CK

Cook Islands

CL

Chile

CM

Cameroon

CN

China

CO

Colombia

CR

Costa Rica

CU

Cuba

CV

Cape Verde

DJ

Djibouti

DM

Dominica

DO

Dominican Republic

DZ

Algeria

EC

Ecuador

EG

Egypt

ER

Eritrea

ET

Ethiopia

FJ

Fiji

FM

Micronesia

GA

Gabon

GD

Grenada

GE

Georgia

GH

Ghana

GM

Gambia, The

GN

Guinea

GQ

Equatorial Guinea

GT

Guatemala

GW

Guinea-Bissau

GY

Guyana

HK

Hong Kong

HN

Honduras

HR

Croatia

HT

Haiti

ID

Indonesia

IN

India

IQ

Iraq

IR

Iran

JM

Jamaica

JO

Jordan

KE

Kenya

KG

Kyrgyzstan

KH

Cambodia

KI

Kiribati

KM

Comoros

KN

Saint Kitts and Nevis

KW

Kuwait

KZ

Kazakhstan

LA

Laos

LB

Lebanon

LC

Saint Lucia

LK

Sri Lanka

LR

Liberia

LS

Lesotho

LY

Libya

MA

Morocco

MD

Moldova

ME

Montenegro

MG

Madagascar

MH

Marshall Islands

MK

former Yugoslav Republic of Macedonia, the

ML

Mali

MM

Burma/Myanmar

MN

Mongolia

MO

Macao

MR

Mauritania

MU

Mauritius

MV

Maldives

MW

Malawi

MX

Mexico

MY

Malaysia

MZ

Mozambique

NA

Namibia

NE

Niger

NG

Nigeria

NI

Nicaragua

NP

Nepal

NR

Nauru

NU

Niue

OM

Oman

PA

Panama

PE

Peru

PG

Papua New Guinea

PH

Philippines

PK

Pakistan

PW

Palau

PY

Paraguay

QA

Qatar

RS

Serbia

RU

Russia

RW

Rwanda

SA

Saudi Arabia

SB

Solomon Islands

SC

Seychelles

SD

Sudan

SL

Sierra Leone

SN

Senegal

SO

Somalia

SR

Suriname

ST

São Tomé and Príncipe

SV

El Salvador

SY

Syria

SZ

Swaziland

TD

Chad

TG

Togo

TH

Thailand

TJ

Tajikistan

TL

Timor-Leste

TM

Turkmenistan

TN

Tunisia

TO

Tonga

TT

Trinidad and Tobago

TV

Tuvalu

TZ

Tanzania

UA

Ukraine

UG

Uganda

UY

Uruguay

UZ

Uzbekistan

VC

Saint Vincent and the Grenadines

VE

Venezuela

VN

Vietnam

VU

Vanuatu

WS

Samoa

XK

Kosovo (2)

YE

Yemen

ZA

South Africa

ZM

Zambia

ZW

Zimbabwe

Eligible countries of the scheme referred to in Article 3 which have been temporarily withdrawn from the scheme, in respect of all or of certain products originating in these countries

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

A

B

BY

Belarus

MM

Burma/Myanmar

(1) This list includes countries for which preferences may have been temporarily withdrawn or suspended. The Commission or the competent authorities of the country concerned will be able to provide an updated list.

(2) This designation is without prejudice to positions on status, and is in line with UN Security Council Resolution 1244 (1999) and the International Court of Justice Opinion on the Kosovo’s declaration of independence.

ANNEX II

Beneficiary countries (1) of the general arrangement referred to in point (a) of Article 1(2)

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

A

B

AF

Afghanistan

AM

Armenia

AO

Angola

AZ

Azerbaijan

BD

Bangladesh

BF

Burkina Faso

BI

Burundi

BJ

Benin

BO

Bolivia

BT

Bhutan

CD

Democratic Republic of the Congo

CF

Central African Republic

CG

Congo

CK

Cook Islands

CN

China

CO

Colombia

CR

Costa Rica

CV

Cape Verde

DJ

Djibouti

EC

Ecuador

ER

Eritrea

ET

Ethiopia

FM

Micronesia

GE

Georgia

GM

Gambia, The

GN

Guinea

GQ

Equatorial Guinea

GT

Guatemala

GW

Guinea-Bissau

HN

Honduras

HT

Haiti

ID

Indonesia

IN

India

IQ

Iraq

IR

Iran

KG

Kyrgyzstan

KH

Cambodia

KI

Kiribati

KM

Comoros

LA

Laos

LK

Sri Lanka

LR

Liberia

LS

Lesotho

MG

Madagascar

MH

Marshall Islands

ML

Mali

MM

Burma/Myanmar

MN

Mongolia

MR

Mauritania

MV

Maldives

MW

Malawi

MZ

Mozambique

NE

Niger

NG

Nigeria

NI

Nicaragua

NP

Nepal

NR

Nauru

NU

Niue

PA

Panama

PE

Peru

PH

Philippines

PK

Pakistan

PY

Paraguay

RW

Rwanda

SB

Solomon Islands

SD

Sudan

SL

Sierra Leone

SN

Senegal

SO

Somalia

ST

São Tomé and Príncipe

SV

El Salvador

SY

Syria

TD

Chad

TG

Togo

TH

Thailand

TJ

Tajikistan

TL

Timor-Leste

TM

Turkmenistan

TO

Tonga

TV

Tuvalu

TZ

Tanzania

UA

Ukraine

UG

Uganda

UZ

Uzbekistan

VN

Vietnam

VU

Vanuatu

WS

Samoa

YE

Yemen

ZM

Zambia

Beneficiary countries of the general arrangement referred to in point (a) of Article 1(2) which have been temporarily withdrawn from that arrangement, in respect of all or of certain products originating in these countries

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

A

B

MM

Burma/Myanmar

(1) This list includes countries for which preferences may have been temporarily withdrawn or suspended. The Commission or the competent authorities of the country concerned will be able to provide an updated list.

ANNEX III

Beneficiary countries (1) of the special incentive arrangement for sustainable development and good governance referred to in point (b) of Article 1(2)

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

A

B

Beneficiary countries of the special incentive arrangement for sustainable development and good governance referred to in point (b) of Article 1(2) which have been temporarily withdrawn from that arrangement, in respect of all or of certain products originating in these countries

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

A

B

(1) This list includes countries for which preferences may have been temporarily withdrawn or suspended. The Commission or the competent authorities of the country concerned will be able to provide an updated list.

ANNEX IV

Beneficiary countries (1) of the special arrangement for the least-developed countries referred to in point (c) of Article 1(2)

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

A

B

AF

Afghanistan

AO

Angola

BD

Bangladesh

BF

Burkina Faso

BI

Burundi

BJ

Benin

BT

Bhutan

CD

Democratic Republic of the Congo

CF

Central African Republic

DJ

Djibouti

ER

Eritrea

ET

Ethiopia

GM

Gambia, The

GN

Guinea

GQ

Equatorial Guinea

GW

Guinea-Bissau

HT

Haiti

KH

Cambodia

KI

Kiribati

KM

Comoros

LA

Laos

LR

Liberia

LS

Lesotho

MG

Madagascar

ML

Mali

MM

Burma/Myanmar

MR

Mauritania

MV

Maldives

MW

Malawi

MZ

Mozambique

NE

Niger

NP

Nepal

RW

Rwanda

SB

Solomon Islands

SD

Sudan

SL

Sierra Leone

SN

Senegal

SO

Somalia

ST

São Tomé and Príncipe

TD

Chad

TG

Togo

TL

Timor-Leste

TV

Tuvalu

TZ

Tanzania

UG

Uganda

VU

Vanuatu

WS

Samoa

YE

Yemen

ZM

Zambia

Beneficiary countries of the special arrangement for the least-developed countries referred to in point (c) of Article 1(2) which have been temporarily withdrawn from that arrangement, in respect of all or of certain products originating in these countries

Column A

:

alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics

Column B

:

name

A

B

MM

Burma/Myanmar

(1) This list includes countries for which preferences may have been temporarily withdrawn or suspended. The Commission or the competent authorities of the country concerned will be able to provide an updated list.

ANNEX V

List of products included in the general arrangement referred to in point (a) of Article 1(2)

Notwithstanding the rules for the interpretation of the Combined Nomenclature (‘CN’), the description of the products is to be considered as indicative, the tariff preferences being determined by the CN codes. Where ‘ex’ CN codes are indicated, the tariff preferences are to be determined by the CN code and the description, together.

Entry of products with a CN code marked with an asterisk (*) is subject to the conditions laid down in the relevant Union law.

The column ‘Section’ lists GSP sections (Article 2(h))

The column ‘Chapter’ lists CN chapters covered by a GSP section (Article 2(i))

The column ‘Sensitive/non-sensitive’ refers to the products included in the general arrangement (Article 6). These products are listed as being either NS (non-sensitive, for the purposes of Article 7(1)) or S (sensitive, for the purposes of Article 7(2)).

For reasons of simplification, the products are listed in groups. These may include products for which Common Customs Tariff duties were withdrawn or suspended.

Section

Chapter

CN code

Description

Sensitive/non-sensitive

S-1a

01

0101 29 90

Live horses, other than pure-bred breeding animals, other than for slaughter

S

0101 30 00

Live asses

S

0101 90 00

Live mules and hinnies

S

0104 20 10*

Live, pure-bred breeding goats

S

0106 14 10

Live domestic rabbits

S

0106 39 10

Live pigeons

S

02

0205 00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

S

0206 80 91

Edible offal of horses, asses, mules or hinnies, fresh or chilled, other than for the manufacture of pharmaceutical products

S

0206 90 91

Edible offal of horses, asses, mules or hinnies, frozen, other than for the manufacture of pharmaceutical products

S

0207 14 91

Livers, frozen, of fowls of the species Gallus domesticus

S

0207 27 91

Livers, frozen, of turkeys

S

0207 45 95

0207 55 95

0207 60 91

Livers, frozen, of ducks, geese or guinea fowls, other than fatty livers of ducks or geese

S

0208 90 70

Frogs’ legs

NS

0210 99 10

Meat of horses, salted, in brine or dried

S

0210 99 59

Offal of bovine animals, salted, in brine, dried or smoked, other than thick skirt and thin skirt

S

ex 0210 99 85

Offal of sheep or goats, salted, in brine, dried or smoked

S

ex 0210 99 85

Offal, salted, in brine, dried or smoked, other than poultry liver, other than of domestic swine, of bovine animals or of sheep or goats

S

04

0403 10 51

Yogurt, flavoured or containing added fruit, nuts or cocoa

S

0403 10 53

0403 10 59

0403 10 91

0403 10 93

0403 10 99

0403 90 71

Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa

S

0403 90 73

0403 90 79

0403 90 91

0403 90 93

0403 90 99

0405 20 10

Dairy spreads, of a fat content, by weight, of 39 % or more but not exceeding 75 %

S

0405 20 30

0407 19 90

0407 29 90

0407 90 90

Birds’ eggs, in shell, fresh, preserved or cooked, other than of poultry

S

0410 00 00

Edible products of animal origin, not elsewhere specified or included

S

05

0511 99 39

Natural sponges of animal origin, other than raw

S

S-1b

03

ex Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates, except for products under subheading 0301 19 00

S

0301 19 00

Live, ornamental saltwater fish

NS

S-2a

06

ex Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage, except for products under subheading 0603 12 00 and 0604 20 40

S

0603 12 00

Fresh cut carnations and buds of a kind suitable for bouquets or for ornamental purposes

NS

0604 20 40

Conifer branches, fresh

NS

S-2b

07

0701

Potatoes, fresh or chilled

S

0703 10

Onions and shallots, fresh or chilled

S

0703 90 00

Leeks and other alliaceous vegetables, fresh or chilled

S

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

S

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled

S

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled

S

ex 0707 00 05

Cucumbers, fresh or chilled, from 16 May to 31 October

S

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled

S

0709 20 00

Asparagus, fresh or chilled

S

0709 30 00

Aubergines (eggplants), fresh or chilled

S

0709 40 00

Celery other than celeriac, fresh or chilled

S

0709 51 00

ex 0709 59

Mushrooms, fresh or chilled, excluding the products under subheading 0709 59 50

S

0709 60 10

Sweet peppers, fresh or chilled

S

0709 60 99

Fruits of the genus Capsicum or of the genus Pimenta, fresh or chilled, other than sweet peppers, other than for the manufacture of capsaicin or capsicum oleoresin dyes and other than for the industrial manufacture of essential oils or resinoids

S

0709 70 00

Spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled

S

ex 0709 91 00

Globe artichokes, fresh or chilled, from 1 July to 31 October

S

0709 92 10*

Olives, fresh or chilled, for uses other than the production of oil

S

0709 93 10

Courgettes, fresh or chilled

S

0709 93 90

0709 99 90

Other vegetables, fresh or chilled

S

0709 99 10

Salad vegetables, fresh or chilled, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.)

S

0709 99 20

Chard (or white beet) and cardoons, fresh or chilled

S

0709 99 40

Capers, fresh or chilled

S

0709 99 50

Fennel, fresh or chilled

S

ex 0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen, except for the product of subheading 0710 80 85

S

ex 0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, excluding the products under subheading 0711 20 90

S

ex 0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, excluding olives and the products under subheading 0712 90 19

S

0713

Dried leguminous vegetables, shelled, whether or not skinned or split

S

0714 20 10*

Sweet potatoes, fresh, whole, and intended for human consumption

NS

0714 20 90

Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, other than fresh and whole and intended for human consumption

S

0714 90 90

Jerusalem artichokes and similar roots and tubers with high inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith

NS

08

0802 11 90

Almonds, fresh or dried, whether or not shelled, other than bitter

S

0802 12 90

0802 21 00

Hazelnuts or filberts (Corylus spp.), fresh or dried, whether or not shelled

S

0802 22 00

0802 31 00

Walnuts, fresh or dried, whether or not shelled

S

0802 32 00

0802 41 00

0802 42 00

Chestnuts (Castanea spp.), fresh or dried, whether or not shelled or peeled

S

0802 51 00

0802 52 00

Pistachios, fresh or dried, whether or not shelled or peeled

NS

0802 61 00

0802 62 00

Macadamia nuts, fresh or dried, whether or not shelled or peeled

NS

0802 90 50

Pine nuts, fresh or dried, whether or not shelled or peeled

NS

0802 90 85

Other nuts, fresh or dried, whether or not shelled or peeled

NS

0803 10 10

Plantains, fresh

S

0803 10 90

0803 90 90

Bananas, including plantains, dried

S

0804 10 00

Dates, fresh or dried

S

0804 20 10

Figs, fresh or dried

S

0804 20 90

0804 30 00

Pineapples, fresh or dried

S

0804 40 00

Avocados, fresh or dried

S

ex 0805 20

Mandarins (including tangerines and satsumas), and clementines, wilkings and similar citrus hybrids, fresh or dried, from 1 March to 31 October

S

0805 40 00

Grapefruit, including pomelos, fresh or dried

NS

0805 50 90

Limes (Citrus aurantifolia, Citrus latifolia), fresh or dried

S

0805 90 00

Other citrus fruit, fresh or dried

S

ex 0806 10 10

Table grapes, fresh, from 1 January to 20 July and from 21 November to 31 December, excluding grapes of the variety Emperor (Vitis vinifera cv.) from 1 to 31 December

S

0806 10 90

Other grapes, fresh

S

ex 0806 20

Dried grapes, excluding products under subheading ex 0806 20 30 in immediate containers of a net capacity exceeding 2 kg

S

0807 11 00

Melons (including watermelons), fresh

S

0807 19 00

0808 10 10

Cider apples, fresh, in bulk, from 16 September to 15 December

S

0808 30 10

Perry pears, fresh, in bulk, from 1 August to 31 December

S

ex 0808 30 90

Other pears, fresh, from 1 May to 30 June

S

0808 40 00

Quinces, fresh

S

ex 0809 10 00

Apricots, fresh, from 1 January to 31 May and from 1 August to 31 December

S

0809 21 00

Sour cherries (Prunus cerasus), fresh

S

ex 0809 29

Cherries, fresh, from 1 January to 20 May and from 11 August to 31 December, other than sour cherries (Prunus cerasus)

S

ex 0809 30

Peaches, including nectarines, fresh, from 1 January to 10 June and from 1 October to 31 December

S

ex 0809 40 05

Plums, fresh, from 1 January to 10 June and from 1 October to 31 December

S

0809 40 90

Sloes, fresh

S

ex 0810 10 00

Strawberries, fresh, from 1 January to 30 April and from 1 August to 31 December

S

0810 20

Raspberries, blackberries, mulberries and loganberries, fresh

S

0810 30 00

Black-, white- or redcurrants and gooseberries, fresh

S

0810 40 30

Fruit of the species Vaccinium myrtillus, fresh

S

0810 40 50

Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum, fresh

S

0810 40 90

Other fruits of the genus Vaccinium, fresh

S

0810 50 00

Kiwifruit, fresh

S

0810 60 00

Durians, fresh

S

0810 70 00

Persimmons

S

0810 90 75

Other fruit, fresh

ex 0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, except for products under subheadings 0811 10 and 0811 20

S

ex 0812

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, except for products under subheading 0812 90 30

S

0812 90 30

Papaws (papayas)

NS

0813 10 00

Apricots, dried

S

0813 20 00

Prunes

S

0813 30 00

Apples, dried

S

0813 40 10

Peaches, including nectarines, dried

S

0813 40 30

Pears, dried

S

0813 40 50

Papaws (papayas), dried

NS

0813 40 95

Other fruit, dried, other than that of headings 0801 to 0806

NS

0813 50 12

Mixtures of dried fruit (other than that of headings 0801 to 0806) of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola or pitahaya, but not containing prunes

S

0813 50 15

Other mixtures of dried fruit (other than that of headings 0801 to 0806), not containing prunes

S

0813 50 19

Mixtures of dried fruit (other than that of headings 0801 to 0806), containing prunes

S

0813 50 31

Mixtures exclusively of tropical nuts of headings 0801 and 0802

S

0813 50 39

Mixtures exclusively of nuts of headings 0801 and 0802, other than of tropical nuts

S

0813 50 91

Other mixtures of nuts and dried fruits of Chapter 8, not containing prunes or figs

S

0813 50 99

Other mixtures of nuts and dried fruits of Chapter 8

S

0814 00 00

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

NS

S-2c

09

ex Chapter 9

Coffee, tea, maté and spices, except the products under subheadings 0901 12 00, 0901 21 00, 0901 22 00, 0901 90 90 and 0904 21 10, headings 0905 00 00 and 0907 00 00, and subheadings 0910 91 90, 0910 99 33, 0910 99 39, 0910 99 50 and 0910 99 99

NS

0901 12 00

Coffee, not roasted, decaffeinated

S

0901 21 00

Coffee, roasted, not decaffeinated

S

0901 22 00

Coffee, roasted, decaffeinated

S

0901 90 90

Coffee substitutes containing coffee in any proportion

S

0904 21 10

Sweet peppers, dried, neither crushed nor ground

S

0905

Vanilla

S

0907

Cloves (whole fruit, cloves and stems)

S

0910 91 90

Mixtures of two or more products under different headings of headings 0904 to 0910, crushed or ground

S

0910 99 33

Thyme; bay leaves

S

0910 99 39

0910 99 50

0910 99 99

Other spices, crushed or ground, other than mixtures of two or more products under different headings of headings 0904 to 0910

S

S-2d

10

1008 50 00

Quinoa (Chenopodium quinoa)

S

11

1104 29 17

Hulled cereal grains excluding barley, oats, maize, rice and wheat

S

1105

Flour, meal, powder, flakes, granules and pellets of potatoes

S

1106 10 00

Flour, meal and powder of the dried leguminous vegetables of heading 0713

S

1106 30

Flour, meal and powder of products from Chapter 8

S

1108 20 00

Inulin

S

12

ex Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit, except for products under subheadings 1209 21 00, 1209 23 80, 1209 29 50, 1209 29 80, 1209 30 00, 1209 91 80 and 1209 99 91; industrial or medicinal plants, except for products under subheading 1211 90 30, and excluding products under heading 1210 and subheadings 1212 91 and 1212 93 00

S

1209 21 00

Lucerne (alfalfa) seed, of a kind used for sowing

NS

1209 23 80

Other fescue seed, of a kind used for sowing

NS

1209 29 50

Lupine seed, of a kind used for sowing

NS

1209 29 80

Seeds of other forage plants, of a kind used for sowing

NS

1209 30 00

Seeds of herbaceous plants cultivated principally for their flowers, of a kind used for sowing

NS

1209 91 80

Other vegetable seeds, of a kind used for sowing

NS

1209 99 91

Seeds of plants cultivated principally for their flowers, of a kind used for sowing, other than those of subheading 1209 30 00

NS

1211 90 30

Tonquin beans, fresh or dried, whether or not cut, crushed or powdered

NS

13

ex Chapter 13

Lac; gums, resins and other vegetable saps and extracts, except for products under subheading 1302 12 00

S

1302 12 00

Vegetable saps and extracts, of liquorice

NS

S-3

15

1501 90 00

Poultry fat, other than that of headings 0209 or 1503

S

1502 10 90

1502 90 90

Fats of bovine animals, sheep or goats, other than those of heading 1503 and other than for industrial uses other than the manufacture of foodstuffs for human consumption

S

1503 00 19

Lard stearin and oleostearin, other than for industrial uses

S

1503 00 90

Lard oil, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared, other than tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption

S

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

S

1505 00 10

Wool grease, crude

S

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

S

1508

Groundnut oil and its fractions, whether or not refined, but not chemically modified

S

1511 10 90

Palm oil, crude, other than for technical or industrial uses other than the manufacture of foodstuffs for human consumption

S

1511 90

Palm oil and its fractions, whether or not refined but not chemically modified, other than crude oil

S

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified

S

1513

Coconut (copra), palm-kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified

S

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

S

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

S

ex 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, except for products under subheading 1516 20 10

S

1516 20 10

Hydrogenated castor oil, so called ‘opal-wax’

NS

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, other than edible fats or oils or their fractions of heading 1516

S

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 Chapter 15, not elsewhere specified or included

S

1521 90 99

Beeswax and other insect waxes, whether or not refined or coloured, other than raw

S

1522 00 10

Degras

S

1522 00 91

Oil foots and dregs; soapstocks, other than containing oil having the characteristics of olive oil

S

S-4a

16

1601 00 10

Sausages and similar products, of liver, and food preparations based on liver

S

1602 20 10

Goose or duck liver, prepared or preserved

S

1602 41 90

Ham and cuts thereof, prepared or preserved, of swine other than of domestic swine

S

1602 42 90

Shoulders and cuts thereof, prepared or preserved, of swine other than of domestic swine

S

1602 49 90

Other prepared or preserved meat or meat offal, including mixtures, of swine other than of domestic swine

S

1602 90 31

Other prepared or preserved meat or meat offal, of game or rabbit

S

1602 90 69

Other prepared or preserved meat or meat offal, of sheep or goats or other animals, not containing uncooked bovine meat or offal and not containing meat or meat offal of domestic swine

S

1602 90 91

1602 90 95

1602 90 99

1602 90 78

1603 00 10

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates, in immediate packings of a net content not exceeding 1 kg

S

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

S

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

S

S-4b

17

1702 50 00

Chemically pure fructose

S

1702 90 10

Chemically pure maltose

S

1704

Sugar confectionery (including white chocolate), not containing cocoa

S

18

Chapter 18

Cocoa and cocoa preparations

S

19

ex Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks’ products, except for products under subheadings 1901 20 00 and 1901 90 91

S

1901 20 00

Mixes and doughs for the preparation of bakers’ wares of heading 1905

NS

1901 90 91

Other, containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404

NS

20

ex Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants, except for products under subheadings 2008 20 19, 2008 20 39, and excluding products under heading 2002 and subheadings 2005 80 00, 2008 40 19, 2008 40 31, 2008 40 51 to 2008 40 90, 2008 70 19, 2008 70 51, 2008 70 61 to 2008 70 98

S

2008 20 19

Pineapples, otherwise prepared or preserved, containing added spirit, not elsewhere specified or included

NS

2008 20 39

21

ex Chapter 21

Miscellaneous edible preparations, except for products under subheadings 2101 20 and 2102 20 19, and excluding products under subheadings 2106 10, 2106 90 30, 2106 90 51, 2106 90 55 and 2106 90 59

S

2101 20

Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté

NS

2102 20 19

Other inactive yeasts

NS

22

ex Chapter 22

Beverages, spirits and vinegar, excluding products under heading 2207, subheadings 2204 10 11 to 2204 30 10 and subheading 2208 40

S

23

2302 50 00

Residues and wastes of a similar kind, whether or not in the form of pellets, resulting from the grinding or other working of leguminous plants

S

2307 00 19

Other wine lees

S

2308 00 19

Other grape marc

S

2308 00 90

Other vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included

NS

2309 10 90

Other dog or cat food put up for retail sale, other than containing starch or glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50 to 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products

S

2309 90 10

Fish or marine mammal solubles, of a kind used in animal feeding

NS

2309 90 91

Beetpulp with added molasses, of a kind used in animal feeding

S

2309 90 96

Other preparations of a kind used in animal feeding, whether or not containing by weight 49 % or more of choline chloride on an organic or inorganic base

S

S-4c

24

ex Chapter 24

Tobacco and manufactured tobacco substitutes, except for products under subheading 2401 10 60

S

2401 10 60

Sun-cured Oriental type tobacco, unstemmed or unstripped

NS

S-5

25

2519 90 10

Magnesium oxide, other than calcined natural magnesium carbonate

NS

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825

NS

2523

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

NS

27

Chapter 27

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

NS

S-6a

28

2801

Fluorine, chlorine, bromine and iodine

NS

2802 00 00

Sulphur, sublimed or precipitated; colloidal sulphur

NS

ex 2804

Hydrogen, rare gases and other non-metals, excluding products under subheading 2804 69 00

NS

2805 19

Alkali or alkaline-earth metals other than sodium and calcium

NS

2805 30

Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed

NS

2806

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid

NS

2807 00

Sulphuric acid; oleum

NS

2808 00 00

Nitric acid; sulphonitric acids

NS

2809

Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined

NS

2810 00 90

Oxides of boron, other than diboron trioxide; boric acids

NS

2811

Other inorganic acids and other inorganic oxygen compounds of non-metals

NS

2812

Halides and halide oxides of non-metals

NS

2813

Sulphides of non-metals; commercial phosphorus trisulphide

NS

2814

Ammonia, anhydrous or in aqueous solution

S

2815

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxide of sodium or potassium

S

2816

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium

NS

2817 00 00

Zinc oxide; zinc peroxide

S

2818 10

Artificial corundum, whether or not chemically defined

S

2818 20

Aluminium oxide, other than artificial corundum

NS

2819

Chromium oxides and hydroxides

S

2820

Manganese oxides

S

2821

Iron oxides and hydroxides; earth colours containing by weight 70 % or more of combined iron evaluated as Fe2O3

NS

2822 00 00

Cobalt oxides and hydroxides; commercial cobalt oxides

NS

2823 00 00

Titanium oxides

S

2824

Lead oxides; red lead and orange lead

NS

ex 2825

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides, except for products under subheadings 2825 10 00 and 2825 80 00

NS

2825 10 00

Hydrazine and hydroxylamine and their inorganic salts

S

2825 80 00

Antimony oxides

S

2826

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts

NS

ex 2827

Chlorides, chloride oxides and chloride hydroxides, except for products under subheadings 2827 10 00 and 2827 32 00; bromides and bromide oxides; iodides and iodide oxides

NS

2827 10 00

Ammonium chloride

S

2827 32 00

Aluminium chloride

S

2828

Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites

NS

2829

Chlorates and perchlorates; bromates and perbromates; iodates and periodates

NS

ex 2830

Sulphides, except for products under subheading 2830 10 00; polysulphides, whether or not chemically defined

NS

2830 10 00

Sodium sulphides

S

2831

Dithionites and sulphoxylates

NS

2832

Sulphites; thiosulphates

NS

2833

Sulphates; alums; peroxosulphates (persulphates)

NS

2834 10 00

Nitrites

S

2834 21 00

Nitrates

NS

2834 29

2835

Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined

S

ex 2836

Carbonates, except for products under subheadings 2836 20 00, 2836 40 00 and 2836 60 00; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate

NS

2836 20 00

Disodium carbonate

S

2836 40 00

Potassium carbonates

S

2836 60 00

Barium carbonate

S

2837

Cyanides, cyanide oxides and complex cyanides

NS

2839

Silicates; commercial alkali metal silicates

NS

2840

Borates; peroxoborates (perborates)

NS

ex 2841

Salts of oxometallic or peroxometallic acids, except for the product of subheading 2841 61 00

NS

2841 61 00

Potassium permanganate

S

2842

Other salts of inorganic acids or peroxoacids (including aluminosilicates, whether or not chemically defined), other than azides

NS

2843

Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals

NS

ex 2844 30 11

Cermets containing uranium depleted in U-235 or compounds of this product, other than unwrought

NS

ex 2844 30 51

Cermets containing thorium or compounds of thorium, other than unwrought

NS

2845 90 90

Isotopes other than those of heading 2844, and compounds, inorganic or organic, of such isotopes, whether or not chemically defined, other than deuterium and compounds thereof, hydrogen and compounds thereof enriched in deuterium or mixtures and solutions containing these products

NS

2846

Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals

NS

2847 00 00

Hydrogen peroxide, whether or not solidified with urea

NS

2848 00 00

Phosphides, whether or not chemically defined, excluding ferrophosphorus

NS

ex 2849

Carbides, whether or not chemically defined, except for products under subheadings 2849 20 00 and 2849 90 30

NS

2849 20 00

Silicon carbide, whether or not chemically defined

S

2849 90 30

Carbides of tungsten, whether or not chemically defined

S

ex 2850 00

Hydrides, nitrides, azides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849

NS

ex 2850 00 60

Silicides, whether or not chemically defined

S

2852 00 00

Compounds, inorganic or organic, of mercury, excluding amalgams

NS

2853 00

Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals

NS

29

2903

Halogenated derivatives of hydrocarbons

S

ex 2904

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated, except for products under subheading 2904 20 00

NS

2904 20 00

Derivatives containing only nitro or only nitroso groups

S

ex 2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for the product of subheading 2905 45 00, and excluding products under subheadings 2905 43 00 and 2905 44

S

2905 45 00

Glycerol

NS

2906

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

NS

ex 2907

Phenols, except for products under subheadings 2907 15 90 and ex 2907 22 00; phenol-alcohols

NS

2907 15 90

Naphthols and their salts, other than 1-naphthol

S

ex 2907 22 00

Hydroquinone (quinol)

S

2908

Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols

NS

2909

Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives

S

2910

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives

NS

2911 00 00

Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives

NS

ex 2912

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde, except for the product of subheading 2912 41 00

NS

2912 41 00

Vanillin (4-hydroxy-3-methoxybenzaldehyde)

S

2913 00 00

Halogenated, sulphonated, nitrated or nitrosated derivatives of products under heading 2912

NS

ex 2914

Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings 2914 11 00, ex 2914 29 and 2914 22 00

NS

2914 11 00

Acetone

S

ex 2914 29

Camphor

S

2914 22 00

Cyclohexanone and methylcyclohexanones

S

2915

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

S

ex 2916

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings ex 2916 11 00, 2916 12 and 2916 14

NS

ex 2916 11 00

Acrylic acid

S

2916 12

Esters of acrylic acid

S

2916 14

Esters of methacrylic acid

S

ex 2917

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings 2917 11 00, ex 2917 12 00, 2917 14 00, 2917 32 00, 2917 35 00 and 2917 36 00

NS

2917 11 00

Oxalic acid, its salts and esters

S

ex 2917 12 00

Adipic acid and its salts

S

2917 14 00

Maleic anhydride

S

2917 32 00

Dioctyl orthophthalates

S

2917 35 00

Phthalic anhydride

S

2917 36 00

Terephthalic acid and its salts

S

ex 2918

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings 2918 14 00, 2918 15 00, 2918 21 00, 2918 22 00 and ex 2918 29 00

NS

2918 14 00

Citric acid

S

2918 15 00

Salts and esters of citric acid

S

2918 21 00

Salicylic acid and its salts

S

2918 22 00

o-Acetylsalicylic acid, its salts and esters

S

ex 2918 29 00

Sulphosalicylic acids, hydroxynaphthoic acids; their salts and esters

S

2919

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives

NS

2920

Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives

NS

2921

Amine-function compounds

S

2922

Oxygen-function amino-compounds

S

2923

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined

NS

ex 2924

Carboxyamide-function compounds and amide-function compounds of carbonic acid, except for products under subheading 2924 23 00

S

2924 23 00

2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts

NS

2925

Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds

NS

ex 2926

Nitrile-function compounds, except for the product of subheading 2926 10 00

NS

2926 10 00

Acrylonitrile

S

2927 00 00

Diazo-, azo- or azoxy-compounds

S

2928 00 90

Other organic derivatives of hydrazine or of hydroxylamine

NS

2929 10

Isocyanates

S

2929 90 00

Other compounds with other nitrogen function

NS

2930 20 00

Thiocarbamates and dithiocarbamates, and thiuram mono-, di- or tetrasulphides; dithiocarbonates (xanthates)

NS

2930 30 00

ex 2930 90 99

2930 40 90

Methionine, captafol (ISO), methamidophos (ISO), and other organo-sulphur compounds other than dithiocarbonates (xanthates)

S

2930 50 00

2930 90 13

2930 90 16

2930 90 20

2930 90 60

ex 2930 90 99

2931 00

Other organo-inorganic compounds

NS

ex 2932

Heterocyclic compounds with oxygen hetero-atom(s) only, except for products under subheadings 2932 12 00, 2932 13 00 and ex 2932 20 90

NS

2932 12 00

2-Furaldehyde (furfuraldehyde)

S

2932 13 00

Furfuryl alcohol and tetrahydrofurfuryl alcohol

S

ex 2932 20 90

Coumarin, methylcoumarins and ethylcoumarins

S

ex 2933

Heterocylic compounds with nitrogen hetero-atom(s) only, except for the product of subheading 2933 61 00

NS

2933 61 00

Melamine

S

2934

Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds

NS

2935 00 90

Other sulphonamides

S

2938

Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives

NS

ex 2940 00 00

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose, and except for rhamnose, raffinose and mannose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products under headings 2937, 2938 or 2939

S

ex 2940 00 00

Rhamnose, raffinose and mannose

NS

2941 20 30

Dihydrostreptomycin, its salts, esters and hydrates

NS

2942 00 00

Other organic compounds

NS

S-6b

31

3102 21

Ammonium sulphate

NS

3102 40

Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances

NS

3102 50

Sodium nitrate

NS

3102 60

Double salts and mixtures of calcium nitrate and ammonium nitrate

NS

3103 10

Superphosphates

S

3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of Chapter 31 in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

S

32

ex Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for products under headings 3204 and 3206, and excluding products under subheadings 3201 90 20, ex 3201 90 90 (tanning extracts of eucalyptus), ex 3201 90 90 (tanning extracts derived from gambier and myrobalan fruits) and ex 3201 90 90 (other tanning extracts of vegetable origin)

NS

3201 20 00

Wattle extract

NS

3204

Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to Chapter 32 based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

S

3206

Other colouring matter; preparations as specified in note 3 to Chapter 32, other than those of headings 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined

S

33

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

NS

34

Chapter 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster

NS

35

3501

Casein, caseinates and other casein derivatives; casein glues

S

3502 90 90

Albuminates and other albumin derivatives

NS

3503 00

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

NS

3504 00 00

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed

NS

3505 10 50

Starches, esterified or etherified

NS

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

NS

3507

Enzymes; prepared enzymes not elsewhere specified or included

S

36

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

NS

37

Chapter 37

Photographic or cinematographic goods

NS

38

ex Chapter 38

Miscellaneous chemical products, except for products under headings 3802 and 3817 00, subheadings 3823 12 00 and 3823 70 00, and heading 3825, and excluding the products under subheadings 3809 10 and 3824 60

NS

3802

Activated carbon; activated natural mineral products; animal black, including spent animal black

S

3817 00

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of headings 2707 or 2902

S

3823 12 00

Oleic acid

S

3823 70 00

Industrial fatty alcohols

S

3825

Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to Chapter 38

S

S-7a

39

ex Chapter 39

Plastics and articles thereof, except for products under headings 3901, 3902, 3903 and 3904, subheadings 3906 10 00, 3907 10 00, 3907 60 and 3907 99, headings 3908 and 3920, and subheadings ex 3921 90 10 and 3923 21 00

NS

3901

Polymers of ethylene, in primary forms

S

3902

Polymers of propylene or of other olefins, in primary forms

S

3903

Polymers of styrene, in primary forms

S

3904

Polymers of vinyl chloride or of other halogenated olefins, in primary forms

S

3906 10 00

Poly(methyl methacrylate)

S

3907 10 00

Polyacetals

S

3907 60

Poly(ethylene terephthalate), except for products of subheading 3907 60 20

S

3907 60 20

Poly(ethylene terephthalate), in primary forms, having a viscosity number of 78 ml/g or higher

NS

3907 99

Other polyesters, other than unsaturated

S

3908

Polyamides in primary forms

S

3920

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

S

ex 3921 90 10

Other plates, sheets, film, foil and strip, of polyesters, other than cellular products and other than corrugated sheets and plates

S

3923 21 00

Sacks and bags (including cones), of polymers of ethylene

S

S-7b

40

ex Chapter 40

Rubber and articles thereof, except for products under heading 4010

NS

4010

Conveyor or transmission belts or belting, of vulcanised rubber

S

S-8a

41

ex 4104

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, excluding the products under subheadings 4104 41 19 and 4104 49 19

S

ex 4106 31 00

Tanned or crust hides and skins of swine, without hair on, in the wet state (including wet-blue), split but not further prepared, or in the dry state (crust), whether or not split, but not further prepared

NS

4106 32 00

4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

S

4112 00 00

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

S

ex 4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114, except for products under subheading 4113 10 00

NS

4113 10 00

Of goats or kids

S

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

S

4115 10 00

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

S

S-8b

42

ex Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut); except for products under headings 4202 and 4203

NS

4202

Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper

S

4203

Articles of apparel and clothing accessories, of leather or of composition leather

S

43

Chapter 43

Furskins and artificial fur; manufactures thereof

NS

S-9a

44

ex Chapter 44

Wood and articles of wood, except for products under headings 4410, 4411, 4412, subheadings 4418 10, 4418 20 10, 4418 71 00, 4420 10 11, 4420 90 10 and 4420 90 91; wood charcoal

NS

4410

Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances

S

4411

Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances

S

4412

Plywood, veneered panels and similar laminated wood

S

4418 10

Windows, French windows and their frames, of wood

S

4418 20 10

Doors and their frames and thresholds, of tropical wood as specified in additional note 2 to Chapter 44

S

4418 71 00

Assembled flooring panels for mosaic floors, of wood

S

4420 10 11

Statuettes and other ornaments, of tropical wood as specified in additional note 2 to Chapter 44; wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, and wooden articles of furniture not falling in Chapter 94, of tropical wood as specified in additional note 2 to Chapter 44

S

4420 90 10

4420 90 91

S-9b

45

ex Chapter 45

Cork and articles of cork, except for products under heading 4503

NS

4503

Articles of natural cork

S

46

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

S

S-11a

50

Chapter 50

Silk

S

51

ex Chapter 51

Wool, fine or coarse animal hair, excluding the products under heading 5105; horsehair yarn and woven fabric

S

52

Chapter 52

Cotton

S

53

Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

S

54

Chapter 54

Man-made filaments; strip and the like of man-made textile materials

S

55

Chapter 55

Man-made staple fibres

S

56

Chapter 56

Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof

S

57

Chapter 57

Carpets and other textile floor coverings

S

58

Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

S

59

Chapter 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

S

60

Chapter 60

Knitted or crocheted fabrics

S

S-11b

61

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted

S

62

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted

S

63

Chapter 63

Other made-up textile articles; sets; worn clothing and worn textile articles; rags

S

S-12a

64

Chapter 64

Footwear, gaiters and the like; parts of such articles

S

S-12b

65

Chapter 65

Headgear and parts thereof

NS

66

Chapter 66

Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof

S

67

Chapter 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

NS

S-13

68

Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

NS

69

Chapter 69

Ceramic products

S

70

Chapter 70

Glass and glassware

S

S-14

71

ex Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for products under heading 7117

NS

7117

Imitation jewellery

S

S-15a

72

7202

Ferro-alloys

S

73

Chapter 73

Articles of iron or steel

NS

S-15b

74

Chapter 74

Copper and articles thereof

S

75

7505 12 00

Bars, rods and profiles, of nickel alloys

NS

7505 22 00

Wire, of nickel alloys

NS

7506 20 00

Plates, sheets, strip and foil, of nickel alloys

NS

7507 20 00

Nickel tube or pipe fittings

NS

76

ex Chapter 76

Aluminium and articles thereof, excluding the products under heading 7601

S

78

ex Chapter 78

Lead and articles thereof, excluding the products under heading 7801

S

7801 99

Unwrought lead other than refined and other than containing by weight antimony as the principal other element

NS

79

ex Chapter 79

Zinc and articles thereof, excluding the products under headings 7901 and 7903

S

81

ex Chapter 81

Other base metals; cermets; articles thereof, excluding the products under subheadings 8101 10 00, 8102 10 00, 8102 94 00, 8109 20 00, 8110 10 00, 8112 21 90, 8112 51 00, 8112 59 00, 8112 92 and 8113 00 20, except for products under subheadings 8101 94 00, 8104 11 00, 8104 19 00, 8107 20 00, 8108 20 00 and 8108 30 00

S

8101 94 00

Unwrought tungsten (wolfram), including bars and rods obtained simply by sintering

NS

8104 11 00

Unwrought magnesium, containing at least 99,8 % by weight of magnesium

NS

8104 19 00

Unwrought magnesium other than of subheading 8104 11 00

NS

8107 20 00

Unwrought cadmium; powders

NS

8108 20 00

Unwrought titanium; powders

NS

8108 30 00

Titanium waste and scrap

NS

82

Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof, of base metal

S

83

Chapter 83

Miscellaneous articles of base metal

S

S-16

84

ex Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances, and parts thereof, except for products under subheadings 8401 10 00 and 8407 21 10

NS

8401 10 00

Nuclear reactors

S

8407 21 10

Outboard motors, of a cylinder capacity not exceeding 325 cm3

S

85

ex Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, except for products under subheadings 8516 50 00, 8517 69 39, 8517 70 15, 8517 70 19, 8519 20, 8519 30, 8519 81 11 to 8519 81 45, 8519 81 85, 8519 89 11 to 8519 89 19, headings 8521, 8525 and 8527, subheadings 8528 49, 8528 59 and 8528 69 to 8528 72, heading 8529 and subheadings 8540 11 and 8540 12

NS

8516 50 00

Microwave ovens

S

8517 69 39

Reception apparatus for radio-telephony or radio telegraphy, other than portable receivers for calling, alerting or paging

S

8517 70 15

Aerials and aerial reflectors of all kinds, other than aerials for radio-telegraphic or radio-telephonic apparatus; parts suitable for use therewith

S

8517 70 19

8519 20

Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment; turntables (record-decks)

S

8519 30

8519 81 11 to 8519 81 45

Sound-reproducing apparatus (including cassette-players), not incorporating a sound-recording device

S

8519 81 85

Other magnetic tape recorders incorporating sound-reproducing apparatus, other than cassette-type

S

8519 89 11 to 8519 89 19

Other sound-reproducing apparatus, not incorporating a sound-recording device

S

ex 8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner, except products of subheading 8521 90 00

S

8521 90 00

Video recording or reproducing apparatus (excluding magnetic tape-type); video recording or reproducing apparatus, whether or not incorporating a video tuner (excluding magnetic tape-type and video camera recorders)

NS

8525

Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound-recording or -reproducing apparatus; television cameras; digital cameras and video camera recorders

S

8527

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound-recording or -reproducing apparatus or a clock

S

8528 49

Monitors and projectors, not incorporating television-reception apparatus, other than of a kind used solely or principally in an automatic data-processing system of heading 8471; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound- or video-recording or -reproducing apparatus

S

8528 59

8528 69 to 8528 72

8529

Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528

S

8540 11

Cathode ray television picture tubes, including video monitor cathode ray tubes, colour, or black-and-white or other monochrome

S

8540 12 00

S-17a

86

Chapter 86

Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic-signalling equipment of all kinds

NS

S-17b

87

ex Chapter 87

Vehicles other than railway or tramway rolling stock, and parts and accessories thereof, except for products under headings 8702, 8703, 8704, 8705, 8706 00, 8707, 8708, 8709, 8711, 8712 00 and 8714

NS

8702

Motor vehicles for the transport of ten or more persons, including the driver

S

8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

S

8704

Motor vehicles for the transport of goods

S

8705

Special-purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire-fighting vehicles, concrete-mixer lorries, road-sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)

S

8706 00

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

S

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

S

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705

S

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short-distance transport of goods; tractors of the type used on railway-station platforms; parts of the foregoing vehicles

S

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars

S

8712 00

Bicycles and other cycles (including delivery tricycles), not motorised

S

8714

Parts and accessories of vehicles of headings 8711 to 8713

S

88

Chapter 88

Aircraft, spacecraft, and parts thereof

NS

89

Chapter 89

Ships, boats and floating structures

NS

S-18

90

Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

S

91

Chapter 91

Clocks and watches and parts thereof

S

92

Chapter 92

Musical instruments; parts and accessories of such articles

NS

S-20

94

ex Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings, except for products under heading 9405

NS

9405

Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

S

95

ex Chapter 95

Toys, games and sports requisites; parts and accessories thereof; except for products under subheadings 9503 00 35 to 9503 00 99

NS

9503 00 35 to 9503 00 99

Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds

S

96

Chapter 96

Miscellaneous manufactured articles

NS

ANNEX VI

Modalities for the application of Article 8

1.

Article 8 shall apply when the percentage share referred to in paragraph 1 of that Article exceeds 17,5 %.

2.

Article 8 shall apply for each of the GSP sections S-11a and S-11b of Annex V, when the percentage share referred to in paragraph 1 of that Article exceeds 14,5 %.

ANNEX VII

Modalities for the application of Chapter III of this Regulation

1.

For the purposes of Chapter III a vulnerable country means a country:

(a)

of which, in terms of value, the seven largest GSP sections of its imports into the Union of products listed in Annex IX represent more than the threshold of 75 % in value of its total imports of products listed in that Annex, as an average during the last three consecutive years;

and

(b)

of which the imports of products listed in Annex IX into the Union represent less than the threshold of 2 % in value of the total imports into the Union of products listed in that Annex originating in countries listed in Annex II, as an average during the last three consecutive years.

2.

For the purposes of point (a) of Article 9(1), the data to be used in application of point 1 of this Annex are those available on 1 September of the year preceding the year of the request referred to in Article 10(1).

3.

For the purposes of Article 11, the data to be used in application of point 1 of this Annex are those available on 1 September of the year preceding the year when the delegated act referred to in Article 11(2) is adopted.

ANNEX VIII

Conventions referred to in Article 9

PART A

Core human and labour rights UN/ILO Conventions

1.

Convention on the Prevention and Punishment of the Crime of Genocide (1948)

2.

International Convention on the Elimination of All Forms of Racial Discrimination (1965)

3.

International Covenant on Civil and Political Rights (1966)

4.

International Covenant on Economic Social and Cultural Rights (1966)

5.

Convention on the Elimination of All Forms of Discrimination Against Women (1979)

6.

Convention Against Torture and other Cruel, Inhuman or Degrading Treatment or Punishment (1984)

7.

Convention on the Rights of the Child (1989)

8.

Convention concerning Forced or Compulsory Labour, No 29 (1930)

9.

Convention concerning Freedom of Association and Protection of the Right to Organise, No 87 (1948)

10.

Convention concerning the Application of the Principles of the Right to Organise and to Bargain Collectively, No 98 (1949)

11.

Convention concerning Equal Remuneration of Men and Women Workers for Work of Equal Value, No 100 (1951)

12.

Convention concerning the Abolition of Forced Labour, No 105 (1957)

13.

Convention concerning Discrimination in Respect of Employment and Occupation, No 111 (1958)

14.

Convention concerning Minimum Age for Admission to Employment, No 138 (1973)

15.

Convention concerning the Prohibition and Immediate Action for the Elimination of the Worst Forms of Child Labour, No 182 (1999)

PART B

Conventions related to the environment and to governance principles

16.

Convention on International Trade in Endangered Species of Wild Fauna and Flora (1973)

17.

Montreal Protocol on Substances that Deplete the Ozone Layer (1987)

18.

Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal (1989)

19.

Convention on Biological Diversity (1992)

20.

The United Nations Framework Convention on Climate Change (1992)

21.

Cartagena Protocol on Biosafety (2000)

22.

Stockholm Convention on persistent Organic Pollutants (2001)

23.

Kyoto Protocol to the United Nations Framework Convention on Climate Change (1998)

24.

United Nations Single Convention on Narcotic Drugs (1961)

25.

United Nations Convention on Psychotropic Substances (1971)

26.

United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988)

27.

United Nations Convention against Corruption (2004)

ANNEX IX

List of products included in the special incentive arrangement for sustainable development and good governance referred to in point (b) of Article 1(2)

Notwithstanding the rules for the interpretation of the Combined Nomenclature, the description of the products is to be considered as indicative, the tariff preferences being determined by the CN codes. Where ‘ex’ CN codes are indicated, the tariff preferences are to be determined by the CN code and the description, together.

Entry of products with a CN code marked with an asterisk (*) is subject to the conditions laid down in the relevant Union law.

The column ‘Section’ lists GSP sections (Article 2(h))

The column ‘Chapter’ lists CN chapters covered by a GSP section (Article 2(i))

For reasons of simplification, the products are listed in groups. These may include products for which Common Customs Tariff duties were withdrawn or suspended.

Section

Chapter

CN code

Description

S-1a

01

0101 29 90

Live horses, other than pure-bred breeding animals, other than for slaughter

0101 30 00

Live asses

0101 90 00

Live mules and hinnies

0104 20 10*

Live, pure-bred breeding goats

0106 14 10

Live domestic rabbits

0106 39 10

Live pigeons

02

0205 00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

0206 80 91

Edible offal of horses, asses, mules or hinnies, fresh or chilled, other than for the manufacture of pharmaceutical products

0206 90 91

Edible offal of horses, asses, mules or hinnies, frozen, other than for the manufacture of pharmaceutical products

0207 14 91

Livers, frozen, of fowls of the species Gallus domesticus

0207 27 91

Livers, frozen, of turkeys

0207 45 95

0207 55 95

0207 60 91

Livers, frozen, of ducks, geese or guinea fowls, other than fatty livers of ducks or geese

ex 0208

Other meat and edible meat offal, fresh, chilled or frozen, excluding products under subheading 0208 40 20

0210 99 10

Meat of horses, salted, in brine or dried

0210 99 59

Offal of bovine animals, salted, in brine, dried or smoked, other than thick skirt and thin skirt

ex 0210 99 85

Offal of sheep or goats, salted, in brine, dried or smoked

ex 0210 99 85

Offal, salted, in brine, dried or smoked, other than poultry liver, other than of domestic swine, of bovine animals or of sheep or goats

04

0403 10 51

Yogurt, flavoured or containing added fruit, nuts or cocoa

0403 10 53

0403 10 59

0403 10 91

0403 10 93

0403 10 99

0403 90 71

Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa

0403 90 73

0403 90 79

0403 90 91

0403 90 93

0403 90 99

0405 20 10

Dairy spreads, of a fat content, by weight, of 39 % or more but not exceeding 75 %

0405 20 30

0407 19 90

0407 29 90

0407 90 90

Birds’ eggs, in shell, fresh, preserved or cooked, other than of poultry

0409 00 00

Natural honey

0410 00 00

Edible products of animal origin, not elsewhere specified or included

05

0511 99 39

Natural sponges of animal origin, other than raw

S-1b

03

Chapter 3 (1)

Fish and crustaceans, molluscs and other aquatic invertebrates

S-2a

06

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

S-2b

07

0701

Potatoes, fresh or chilled

0703 10

Onions and shallots, fresh or chilled

0703 90 00

Leeks and other alliaceous vegetables, fresh or chilled

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled

ex 0707 00 05

Cucumbers, fresh or chilled, from 16 May to 31 October

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled

0709 20 00

Asparagus, fresh or chilled

0709 30 00

Aubergines (eggplants), fresh or chilled

0709 40 00

Celery other than celeriac, fresh or chilled

0709 51 00

Mushrooms, fresh or chilled, excluding the products under subheading 0709 59 50

ex 0709 59

0709 60 10

Sweet peppers, fresh or chilled

0709 60 99

Fruits of the genus Capsicum or of the genus Pimenta, fresh or chilled, other than sweet peppers, other than for the manufacture of capsaicin or capsicum oleoresin dyes and other than for the industrial manufacture of essential oils or resinoids

0709 70 00

Spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled

0709 92 10*

Olives, fresh or chilled, for uses other than the production of oil

0709 99 10

Salad vegetables, fresh or chilled, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.)

0709 99 20

Chard (or white beet) and cardoons, fresh or chilled

0709 93 10

Courgettes, fresh or chilled

0709 99 40

Capers, fresh or chilled

0709 99 50

Fennel, fresh or chilled

ex 0709 91 00

Globe artichokes, fresh or chilled, from 1 July to 31 October

0709 93 90

0709 99 90

Other vegetables, fresh or chilled

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

ex 0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, excluding the products under subheading 0711 20 90

ex 0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, excluding olives and the products under subheading 0712 90 19

0713

Dried leguminous vegetables, shelled, whether or not skinned or split

0714 20 10*

Sweet potatoes, fresh, whole, and intended for human consumption

0714 20 90

Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, other than fresh and whole and intended for human consumption

0714 90 90

Jerusalem artichokes and similar roots and tubers with high inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith

08

0802 11 90

Almonds, fresh or dried, whether or not shelled, other than bitter

0802 12 90

0802 21 00

Hazelnuts or filberts (Corylus spp.), fresh or dried, whether or not shelled

0802 22 00

0802 31 00

Walnuts, fresh or dried, whether or not shelled

0802 32 00

0802 41 00

0802 42 00

Chestnuts (Castanea spp.), fresh or dried, whether or not shelled or peeled

0802 51 00

0802 52 00

Pistachios, fresh or dried, whether or not shelled or peeled

0802 61 00

0802 62 00

Macadamia nuts, fresh or dried, whether or not shelled or peeled

0802 90 50

Pine nuts, fresh or dried, whether or not shelled or peeled

0802 90 85

Other nuts, fresh or dried, whether or not shelled or peeled

0803 10 10

Plantains, fresh

0803 10 90

0803 90 90

Bananas, including plantains, dried

0804 10 00

Dates, fresh or dried

0804 20 10

Figs, fresh or dried

0804 20 90

0804 30 00

Pineapples, fresh or dried

0804 40 00

Avocados, fresh or dried

ex 0805 20

Mandarins (including tangerines and satsumas), and clementines, wilkings and similar citrus hybrids, fresh or dried, from 1 March to 31 October

0805 40 00

Grapefruit, including pomelos, fresh or dried

0805 50 90

Limes (Citrus aurantifolia, Citrus latifolia), fresh or dried

0805 90 00

Other citrus fruit, fresh or dried

ex 0806 10 10

Table grapes, fresh, from 1 January to 20 July and from 21 November to 31 December, excluding grapes of the variety Emperor (Vitis vinifera cv.) from 1 to 31 December

0806 10 90

Other grapes, fresh

ex 0806 20

Dried grapes, excluding products under subheading ex 0806 20 30 in immediate containers of a net capacity exceeding 2 kg

0807 11 00

Melons (including watermelons), fresh

0807 19 00

0808 10 10

Cider apples, fresh, in bulk, from 16 September to 15 December

0808 30 10

Perry pears, fresh, in bulk, from 1 August to 31 December

ex 0808 30 90

Other pears, fresh, from 1 May to 30 June

0808 40 00

Quinces, fresh

ex 0809 10 00

Apricots, fresh, from 1 January to 31 May and from 1 August to 31 December

0809 21 00

Sour cherries (Prunus cerasus), fresh

ex 0809 29

Cherries, fresh, from 1 January to 20 May and from 11 August to 31 December, other than sour cherries (Prunus cerasus)

ex 0809 30

Peaches, including nectarines, fresh, from 1 January to 10 June and from 1 October to 31 December

ex 0809 40 05

Plums, fresh, from 1 January to 10 June and from 1 October to 31 December

0809 40 90

Sloes, fresh

ex 0810 10 00

Strawberries, fresh, from 1 January to 30 April and from 1 August to 31 December

0810 20

Raspberries, blackberries, mulberries and loganberries, fresh

0810 30 00

Black-, white- or redcurrants and groseberries, fresh

0810 40 30

Fruit of the species Vaccinium myrtillus, fresh

0810 40 50

Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum, fresh

0810 40 90

Other fruits of the genus Vaccinium, fresh

0810 50 00

Kiwifruit, fresh

0810 60 00

Durians, fresh

0810 70 00

Persimmons

0810 90 75

Other fruit, fresh

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter,

0812

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

0813 10 00

Apricots, dried

0813 20 00

Prunes

0813 30 00

Apples, dried

0813 40 10

Peaches, including nectarines, dried

0813 40 30

Pears, dried

0813 40 50

Papaws (papayas), dried

0813 40 95

Other fruit, dried, other than that of headings 0801 to 0806

0813 50 12

Mixtures of dried fruit (other than that of headings 0801 to 0806) of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola or pitahaya, but not containing prunes

0813 50 15

Other mixtures of dried fruit (other than that of headings 0801 to 0806), not containing prunes

0813 50 19

Mixtures of dried fruit (other than that of headings 0801 to 0806), containing prunes

0813 50 31

Mixtures exclusively of tropical nuts of headings 0801 and 0802

0813 50 39

Mixtures exclusively of nuts of headings 0801 and 0802, other than of tropical nuts

0813 50 91

Other mixtures of nuts and dried fruits of Chapter 8, not containing prunes or figs

0813 50 99

Other mixtures of nuts and dried fruits of Chapter 8

0814 00 00

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

S-2c

09

Chapter 9

Coffee, tea, maté and spices

S-2d

10

1008 50 00

Quinoa (Chenopodium quinoa)

11

1104 29 17

Hulled cereal grains excluding barley, oats, maize, rice and wheat.

1105

Flour, meal, powder, flakes, granules and pellets of potatoes

1106 10 00

Flour, meal and powder of the dried leguminous vegetables of heading 0713

1106 30

Flour, meal and powder of products from Chapter 8

1108 20 00

Inulin

12

ex Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit, industrial or medicinal plants; straw and fodder excluding products under heading 1210 and subheadings 1212 91 and 1212 93 00

13

Chapter 13

Lac; gums, resins and other vegetable saps and extracts

S-3

15

1501 90 00

Poultry fat, other than that of heading 0209 or 1503

1502 10 90

1502 90 90

Fats of bovine animals, sheep or goats, other than those of heading 1503 and other than for industrial uses other than the manufacture of foodstuffs for human consumption

1503 00 19

Lard stearin and oleostearin, other than for industrial uses

1503 00 90

Lard oil, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared, other than tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

1505 00 10

Wool grease, crude

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

1508

Groundnut oil and its fractions, whether or not refined, but not chemically modified

1511 10 90

Palm oil, crude, other than for technical or industrial uses other than the manufacture of foodstuffs for human consumption

1511 90

Palm oil and its fractions, whether or not refined but not chemically modified, other than crude oil

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified

1513

Coconut (copra), palm-kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

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

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, other than edible fats or oils or their fractions of heading 1516

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 Chapter 15, not elsewhere specified or included

1521 90 99

Beeswax and other insect waxes, whether or not refined or coloured, other than raw

1522 00 10

Degras

1522 00 91

Oil foots and dregs; soapstocks, other than containing oil having the characteristics of olive oil

S-4a

16

1601 00 10

Sausages and similar products, of liver, and food preparations based on liver

1602 20 10

Goose or duck liver, prepared or preserved

1602 41 90

Ham and cuts thereof, prepared or preserved, of swine other than of domestic swine

1602 42 90

Shoulders and cuts thereof, prepared or preserved, of swine other than of domestic swine

1602 49 90

Other prepared or preserved meat or meat offal, including mixtures, of swine other than of domestic swine

1602 50 31

1602 50 95

Other prepared or preserved meat or meat offal, cooked, of bovine animals, whether or not in airtight containers

1602 90 31

Other prepared or preserved meat or meat offal, of game or rabbit

1602 90 69

Other prepared or preserved meat or meat offal, of sheep or goats or other animals, not containing uncooked bovine meat or offal and not containing meat or meat offal of domestic swine

1602 90 91

1602 90 95

1602 90 99

1602 90 78

1603 00 10

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates, in immediate packings of a net content not exceeding 1 kg

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

S-4b

17

1702 50 00

Chemically pure fructose

1702 90 10

Chemically pure maltose

1704 (2)

Sugar confectionery (including white chocolate), not containing cocoa

18

Chapter 18

Cocoa and cocoa preparations

19

Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks’ products

20

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

21

ex Chapter 21

Miscellaneous edible preparations excluding products under subheadings 2106 10, 2106 90 30, 2106 90 51, 2106 90 55 and 2106 90 59

22

ex Chapter 22

Beverages, spirits and vinegar excluding products under subheadings 2204 10 11 to 2204 30 10 and subheading 2208 40

23

2302 50 00

Residues and wastes of a similar kind, whether or not in the form of pellets, resulting from the grinding or other working of leguminous plants

2307 00 19

Other wine lees

2308 00 19

Other grape marc

2308 00 90

Other vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included

2309 10 90

Other dog or cat food put up for retail sale, other than containing starch or glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50 to 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products

2309 90 10

Fish or marine mammal solubles, of a kind used in animal feeding

2309 90 91

Beetpulp with added molasses, of a kind used in animal feeding

2309 90 96

Other preparations of a kind used in animal feeding, whether or not containing by weight 49 % or more of choline chloride on an organic or inorganic base

S-4c

24

Chapter 24

Tobacco and manufactured tobacco substitutes

S-5

25

2519 90 10

Magnesium oxide, other than calcined natural magnesium carbonate

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825

2523

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

27

Chapter 27

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

S-6a

28

2801

Fluorine, chlorine, bromine and iodine

2802 00 00

Sulphur, sublimed or precipitated; colloidal sulphur

ex 2804

Hydrogen, rare gases and other non-metals, excluding products under subheading 2804 69 00

2805 19

Alkali or alkaline-earth metals other than sodium and calcium

2805 30

Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed

2806

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid

2807 00

Sulphuric acid; oleum

2808 00 00

Nitric acid; sulphonitric acids

2809

Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined

2810 00 90

Oxides of boron, other than diboron trioxide; boric acids

2811

Other inorganic acids and other inorganic oxygen compounds of non-metals

2812

Halides and halide oxides of non-metals

2813

Sulphides of non-metals; commercial phosphorus trisulphide

2814

Ammonia, anhydrous or in aqueous solution

2815

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxide of sodium or potassium

2816

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium

2817 00 00

Zinc oxide; zinc peroxide

2818 10

Artificial corundum, whether or not chemically defined

2818 20

Aluminium oxide other than artificial corundum

2819

Chromium oxides and hydroxides

2820

Manganese oxides

2821

Iron oxides and hydroxides; earth colours containing by weight 70 % or more of combined iron evaluated as Fe2O3

2822 00 00

Cobalt oxides and hydroxides; commercial cobalt oxides

2823 00 00

Titanium oxides

2824

Lead oxides; red lead and orange lead

2825

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides

2826

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts

2827

Chlorides, chloride oxides and chloride hydroxides bromides and bromide oxides; iodides and iodide oxides

2828

Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites

2829

Chlorates and perchlorates; bromates and perbromates; iodates and periodates

2830

Sulphides; polysulphides, whether or not chemically defined

2831

Dithionites and sulphoxylates

2832

Sulphites; thiosulphates

2833

Sulphates; alums; peroxosulphates (persulphates)

2834 10 00

Nitrites

2834 21 00

Nitrates

2834 29

2835

Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined

2836

Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate

2837

Cyanides, cyanide oxides and complex cyanides

2839

Silicates; commercial alkali metal silicates

2840

Borates; peroxoborates (perborates)

2841

Salts of oxometallic or peroxometallic acids,

2842

Other salts of inorganic acids or peroxoacids (including aluminosilicates, whether or not chemically defined), other than azides

2843

Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals

ex 2844 30 11

Cermets containing uranium depleted in U-235 or compounds of this product, other than unwrought

ex 2844 30 51

Cermets containing thorium or compounds of thorium, other than unwrought

2845 90 90

Isotopes other than those of heading 2844, and compounds, inorganic or organic, of such isotopes, whether or not chemically defined, other than deuterium and compounds thereof, hydrogen and compounds thereof enriched in deuterium or mixtures and solutions containing these products

2846

Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals

2847 00 00

Hydrogen peroxide, whether or not solidified with urea

2848 00 00

Phosphides, whether or not chemically defined, excluding ferrophosphorus

2849

Carbides, whether or not chemically defined

2850 00

Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849

2852 00 00

Compounds, inorganic or organic, of mercury, excluding amalgams

2853 00

Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals

29

2903

Halogenated derivatives of hydrocarbons

2904

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated

ex 2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, excluding products under subheadings 2905 43 00 and 2905 44

2906

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

2907

Phenols; phenol-alcohols

2908

Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols

2909

Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives

2910

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives

2911 00 00

Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives

2912

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde

2913 00 00

Halogenated, sulphonated, nitrated or nitrosated derivatives of products under heading 2912

2914

Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives

2915

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

2916

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, and their halogenated, sulphonated, nitrated or nitrosated derivatives

2917

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives

2918

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

2919

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives

2920

Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives

2921

Amine-function compounds

2922

Oxygen-function amino-compounds

2923

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined

2924

Carboxyamide-function compounds and amide-function compounds of carbonic acid

2925

Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds

2926

Nitrile-function compounds

2927 00 00

Diazo-, azo- or azoxy-compounds

2928 00 90

Other organic derivatives of hydrazine or of hydroxylamine

2929 10

Isocyanates

2929 90 00

Other compounds with other nitrogen function

2930 20 00

Thiocarbamates and dithiocarbamates, and thiuram mono-, di- or tetrasulphides; dithiocarbonates (xanthates)

2930 30 00

ex 2930 90 99

2930 40 90

Methionine, captafol (ISO), methamidophos (ISO), and other organo-sulphur compounds other than dithiocarbonates (xanthates)

2930 50 00

2930 90 13

2930 90 16

2930 90 20

2930 90 60

ex 2930 90 99

2931 00

Other organo-inorganic compounds

2932

Heterocyclic compounds with oxygen hetero-atom(s) only

2933

Heterocylic compounds with nitrogen hetero-atom(s) only

2934

Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds

2935 00 90

Other sulphonamides

2938

Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives

2940 00 00

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products under heading 2937, 2938 or 2939

Corrected according to CN description

2941 20 30

Dihydrostreptomycin, its salts, esters and hydrates

2942 00 00

Other organic compounds

S-6b

31

3102

Mineral or chemical fertilisers, nitrogenous

3103 10

Superphosphates

3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of Chapter 31 in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

32

ex Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; excluding products under subheadings 3201 20 00, 3201 90 20, ex 3201 90 90 (tanning extracts of eucalyptus), ex 3201 90 90 (tanning extracts derived from gambier and myrobalan fruits) and ex 3201 90 90 (other tanning extracts of vegetable origin)

33

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

34

Chapter 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster

35

3501

Casein, caseinates and other casein derivatives; casein glues

3502 90 90

Albuminates and other albumin derivatives

3503 00

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

3504 00 00

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed

3505 10 50

Starches, esterified or etherified

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

3507

Enzymes; prepared enzymes not elsewhere specified or included

36

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

37

Chapter 37

Photographic or cinematographic goods

38

ex Chapter 38

Miscellaneous chemical products excluding the products under subheadings 3809 10 and 3824 60

S-7a

39

Chapter 39

Plastics and articles thereof

S-7b

40

Chapter 40

Rubber and articles thereof

S-8a

41

ex 4104

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, excluding the products under subheadings 4104 41 19 and 4104 49 19

ex 4106 31 00

Tanned or crust hides and skins of swine, without hair on, in the wet state (including wet-blue), split but not further prepared, or in the dry state (crust), whether or not split, but not further prepared

4106 32 00

4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

4112 00 00

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114,

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

4115 10 00

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

S-8b

42

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

43

Chapter 43

Furskins and artificial fur; manufactures thereof

S-9a

44

Chapter 44

Wood and articles of wood, wood charcoal

S-9b

45

Chapter 45

Cork and articles of cork

46

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

S-11a

50

Chapter 50

Silk

51

ex Chapter 51

Wool, fine or coarse animal hair, excluding the products under heading 5105; horsehair yarn and woven fabric

52

Chapter 52

Cotton

53

Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

54

Chapter 54

Man-made filaments; strip and the like of man-made textile materials

55

Chapter 55

Man-made staple fibres

56

Chapter 56

Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof

57

Chapter 57

Carpets and other textile floor coverings

58

Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

59

Chapter 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

60

Chapter 60

Knitted or crocheted fabrics

S-11b

61

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted

62

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted

63

Chapter 63

Other made-up textile articles; sets; worn clothing and worn textile articles; rags

S-12a

64

Chapter 64

Footwear, gaiters and the like; parts of such articles

S-12b

65

Chapter 65

Headgear and parts thereof

66

Chapter 66

Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof

67

Chapter 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

S-13

68

Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

69

Chapter 69

Ceramic products

70

Chapter 70

Glass and glassware

S-14

71

Chapter 71

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

S-15a

72

7202

Ferro-alloys

73

Chapter 73

Articles of iron or steel

S-15b

74

Chapter 74

Copper and articles thereof

75

7505 12 00

Bars, rods and profiles, of nickel alloys

7505 22 00

Wire, of nickel alloys

7506 20 00

Plates, sheets, strip and foil, of nickel alloys

7507 20 00

Nickel tube or pipe fittings

76

ex Chapter 76

Aluminium and articles thereof, excluding the products under heading 7601

78

ex Chapter 78

Lead and articles thereof, except for products of subheading 7801 99

7801 99

Unwrought lead other than refined and other than containing by weight antimony as the principal other element

79

ex Chapter 79

Zinc and articles thereof, excluding the products under headings 7901 and 7903

81

ex Chapter 81

Other base metals; cermets; articles thereof, excluding the products under subheadings 8101 10 00, 8101 94 00, 8102 10 00, 8102 94 00, 8104 11 00, 8104 19 00, 8107 20 00, 8108 20 00, 8108 30 00, 8109 20 00, 8110 10 00, 8112 21 90, 8112 51 00, 8112 59 00, 8112 92 and 8113 00 20

82

Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof, of base metal

83

Chapter 83

Miscellaneous articles of base metal

S-16

84

Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances, and parts thereof

85

Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

S-17a

86

Chapter 86

Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic-signalling equipment of all kinds

S-17b

87

Chapter 87

Vehicles other than railway or tramway rolling stock, and parts and accessories thereof

88

Chapter 88

Aircraft, spacecraft, and parts thereof

89

Chapter 89

Ships, boats and floating structures

S-18

90

Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

91

Chapter 91

Clocks and watches and parts thereof

92

Chapter 92

Musical instruments; parts and accessories of such articles

S-20

94

Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings

95

Chapter 95

Toys, games and sports requisites; parts and accessories thereof

96

Chapter 96

Miscellaneous manufactured articles

(1) For the products under subheading 0306 13, the duty shall be 3,6 %.

(2) For the products under subheading 1704 10 90, the specific duty shall be limited to 16 % of the customs value.

ANNEX X

CORRELATION TABLE

Regulation (EC) No 732/2008

This Regulation

Article 1

—

Article 2, point (a)

Article 2, point (g)

Article 2, point (b)

Article 2, point (h)

Article 2, point (c)

Article 2, points (b) to (f)

—

Article 2, point (i)

—

Article 2, point (j)

—

Article 2, point (k)

—

Article 2, point (l)

Article 3(1) and Article 3(2), first subparagraph

Article 4(1)

Article 3(2), second subparagraph

—

Article 3(3)

Article 5(4)

—

Article 4(2) and (3)

Article 4

Article 6(1) and Article 11(1)

Article 5(1) and (2)

Article 33(1) and (2)

Article 5(3)

—

Article 6(1) to (6)

Article 7(1) to (6)

Article 6(7)

—

Article 7(1) and (2)

Article 12(1) and (2)

Article 7(3)

—

Article 8(1)

Article 9(1)

—

Article 9(2)

Article 8(2)

Annex VII

Article 8(3), first subparagraph

Article 13(1)

—

Article 13(2)

Article 8(3), second subparagraph

Article 14(1)

—

Article 14(2) and (3)

Article 9(1) and (2)

Article 10(1) and (2)

Article 9(3)

—

Article 10(3)

Article 10(1)

—

Article 10(2)

Article 10(4)

—

Article 10(5)

Article 10(3)

Article 10(6)

Article 10(4)

—

Article 10(5)

—

Article 10(6)

—

Article 10(7)

—

Article 16

Article 11(1) to (7)

Article 18

Article 11(8)

Article 17

Article 12

—

Article 13

Article 8 and Annex VI

Article 14

Article 34

Article 15(1)

Article 19(1)

Article 15(2)

Article 15(1)

—

Article 15(2)

Article 15(3)

Article 19(2)

—

Article 20

Article 16

Article 21

Article 17

Article 15(3) and Article 19(3)

Article 18

Article 15(4) to (7) and Article 19(4) to (7)

Article 19

Article 15(8) to (12) and Article 19(8) to (14)

Article 20(1)

Article 22

Article 20(2) and (3)

Article 24(1) to (3)

Article 20(4)

Article 23

Article 20(5)

Article 10(4)

Article 20(6)

Article 26

Article 20(7)

Article 25

—

Article 27

—

Article 28

Article 20(8)

Article 29

Article 21

Article 30

Article 22(1)

Article 31

Article 22(2)

—

Article 23

Article 32

Article 24

—

Article 25, point (a)

Article 6(2) and Article 11(2)

Article 25, point (b)

Article 3(3) and Article 17(2) and (3)

Article 25, point (c)

Article 5(2)

Article 25, point (d)

Article 8(3)

Article 25, point (e)

Article 10(4)

Article 26

Article 35

—

Article 36

—

Article 37

—

Article 38

Article 27(1) and (2)

Article 39(1)

Article 27(3)

—

Article 27(4) and (5)

Article 39(2) to (4)

Article 28

—

Article 29

—

Article 30

—

Article 31

—

Article 40

—

Article 41

—

Article 42

Article 32(1)

Article 43(1)

Article 32(2)

Article 43(2) and (3)

—

Annex I

Annexes II, III and IV

Annex II

Annexes V and IX

Annex III, Part A

Annex VIII, Part A

Annex III, Part B

Annex VIII, Part B

—

Annex X

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Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008

Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008