title: Recommendation for a COUNCIL DECISION on the conclusion of a Protocol to the Association Agreement between the European Economic Community and the Republic of Cyprus consequent on the accession of the Kingdom of Spain and the Portuguese Republic to the Community (presented by the Commission)

text:
ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (87) 421
Vol. 1987/0222
 ---pagebreak--- Disclaimer
Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983 concernant
l'ouverture au public des archives historiques de la Communauté économique européenne et de
la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983, p. 1) modifié en dernier
lieu par le règlement (UE) 2015/496 du Conseil du 17 mars 2015 (JO L79 du 25. 3.2015, p. 1), ce
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 concerning
the opening to the public of the historical archives of the European Economic Community and the
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In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1. Februar
1983 über die Freigabe der historischen Archive der Europäischen Wirtschaftsgemeinschaft und
der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983, S. 1), zuletzt geändert durch die
Verordnung (EU) Nr. 2015/496 vom 17. März 2015 (ABI. L 79 vom 25.3.2015, S. 1), ist dieser Akt
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                  COM(87 ) 421 final
                                                   Brussels, 7 September 1987
                             i
 ,l
        I
                               Recommendation for a
                                 COUNCIL DECISION
                   on the conclusion of a Protocol to the
    Association Agreement between the European Economic Community and
                  the Republic of Cyprus consequent on the
                 accession of the Kingdom of Spain and the
                    Portuguese Republic to the Community
                        ( presented by the Commission )
                                              08 03
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    C0M(87 ) 421 final
 ---pagebreak---                                         n
                  EXPLANATORY MEMORANDUM
1.         On the 25 November 1985 the Council and the represen
   tatives of the Governments of the Member States meeting in the
   Council gave its agreement to negotiating directives with a
   view to fixing the adjustments and transitional measures,
    consequent on the accession of Spain and of Portugal, for the
   agreements with the Mediterranean countries .
           The negotiations with Cyprus have been completed on
   the 10 July 1987 .
           The heads of the two respective delegations have
   initialled the texts of the draft protocol, including the
   annexes that - lay down the adjustments and transitional measures , all
   of which shall be annexed to the Agreement concluded by the
   EEC with this country .
2.         The Commission recommends to the Council and to the
   representatives of the Governments of the Member States
   meeting in the Council, to approve the result of this negotiation
   and to ijap tenant the procedure for signing and concluding .
            It therefore submits
   - a recommendation for decision by the Council on the
      conclusion of the protocol to the Association Agreement
     between the European Economic Community and the Republic
     of Cyprus consequent on the accession of the Kingdom of
      Spain and the Portuguese Republic to the Community >
   - in annex to this recommendation the initialled text of the
     draft protocol to the Association Agreement .
 ---pagebreak---                              COUNCIL DECISION
     on        the  conclusion of    a    Protocol  to  the     Association
    Agreement between the European Economic Community and the
      Republic of    Cyprus   consequent on the accession of          the
  Kingdom of Spain and the Portuguese Republic to the Community
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community ,
and in particular Article 238 thereof ,
Having regard to the recommendation from the Commission ,
                                                          ( 1 )
Having regard to the Assent  of the European Parliament
 ---pagebreak---                                       ч
 Whereas the Protocol to the Association Agreement between the European
 Economic Community and the Republic of Cyprus #           signed at Brussels on 19
 December 1972 , should be approved , in order to take into account the
 accession of                    Spain and       Portugal            to the
 Community ,
HAS DECIDED AS FOLLOWS :
                                        Article 1
The Protocol to the Association . Agreement between the European Economic
Community and the Republic of Cyprus consequent on the accession of the
Kingdom of Spain and the Portuguese Republic to the Community is hereby
approved on behalf of the Community .
The text of the Protocol is attached to this Decision .
                                        Article 2
The President of the Council shall give the notification provided for in
                                (2)
Article 25 of the Protocol
                                       Article 3
This Decision shall take effect on the day following                its publication
in the Official Jourhal of the European Communities .
Done at Brussels ,
                                               For the Council
                                                The President
( 1 ) OJ No L 133 , 21.5.1973 , P - 2
( 2 ) The date of entry into force of the Protocol will be published in the
      Official Journal of the European Communities by the General Secretariat of
      the Council .
                                                                                2
 ---pagebreak---                       PROTOCOL
           TO THE ASSOCIATION  AGREEMENT
      BETWEEN THE EUROPEAN ECONOMIC COMMUNITY
            AND THE REPUBLIC OF CYPRUS
CONSEQUENT ON THE ACCESSION OF THE KINGDOM OF SPAIN
   AND THE PORTUGUESE REPUBLIC TO THE COMMUNITY
 ---pagebreak---                                  6
                                 PROTOCOL
                       TO THE ASSOCIATION AGREEMENT
                 BETWEEN THE EUROPEAN ECONOMIC COMMUNITY
                        AND THE REPUBLIC OF CYPRUS
          CONSEQUENT ON THE ACCESSION OF THE KINGDOM OF SPAIN
              AND THE PORTUGUESE REPUBLIC TO THE COMMUNITY
THE EUROPEAN ECONOMIC COMMUNITY
                                       of the cns part ,, and
THE REPUBLIC OF CYPRUS
                                       of the other part
 ---pagebreak---                               <v
HAVING REGARD to the Association Agreement between the European Economic
Community and the Republic of Cyprus signed in Brussels on 19 December 1972
hereinafter referred to as " the Agreement ",
WHEREAS the Kingdom of Spain and the Portuguese Republic became members of
the European Communities on 1 January 1986 ,
HAVE DECIDED to determine by common agreement the adjustments and
transitional measures to the Agreement consequent on the accession of the
Kingdom of Spain and the Portuguese Republic to the European Economic
Community and to this end they have designated as their Plenipotentiaries :
 ---pagebreak---                                        &
THE COUNCIL OF THE EUROPEAN COMMUNITIES :
THE GOVERNMENT OF THE REPUBLIC OF CYPRUS :
WHO , having exchanged their Full Powers , found in good and due form .
HAVE AGREED AS FOLLOWS :
 ---pagebreak--- 2 . The Kingdom of Spain shall dismantle customs duties on imports
originating in Cyprus , in accordance with the following timetable :
- on 1 March 1936 each duty shall be reduced to 90% of the basic duty :
- on 1 January 1987 each duty shall be reduced to 77,5% of the basic duty ;
- on 1 January 1988 each duty shall be reduced to 62,5% of the basic duty ;
- on 1 January 1989 each duty shall be reduced to 47,5% of the basic duty ;
- on 1 January 1990 each duty shall be reduced to 35% of the basic duty ;
- on 1 January 1991 each duty shall be reduced to 22,5% of the basic duty ;
- on 1 January 1992 each duty shall be reduced to 10% of the basic duty ;
   the final 10% reduction shall be made on 1 January 1993 .
 ---pagebreak---                               10
                                        TITLE I
                                     ADJUSTMENTS
                                       ARTICLE 1
 The Spanish and Portuguese texts of the Agreement , including the Annexes and
 Protocols . forming an integral part thereof and the Declarations annexed to
 the Final Act , shall be as authentic as the original texts .    The
 Association Council shall approve the Spanish and Portuguese versions .
                                       TITLE II
                               TRANSITIONAL MEASURES
                                      CHAPTER I
                  Provisions applicable to the Kingdom of Spain
                                      Section I
                                 General Provisions
                                      ARTICLE 2
 I. On the entry into force of this Protocol the Kingdom of Spain shall apply
to imports of products originating in Cyprus , other than those listed in
Annex I , the same customs duties as it applies to like products from the
Community as constituted on 31 December 1985 .     This provision shall apply in
accordance with paragraphs 2 and 3 hereof and with Article 3 .
 ---pagebreak---          Heading No
         of Common      I        Description      1       Basic duty
       Customs Tariff   I                         1
                        I                         1
                        I                         I
           24.02        !  Manufactured tobacco ; I
                         I tobacco extracts and   I
                         I essences :             I
                         1                        1
                         1                        1
                         1 A. Cigarettes          1          50   %
                         1                        I
                         1 B. Cigars              i          55   %
                         I                        I
                         1 c. Smoking tobacco     !          46,8%
                         1                        I
                         1 D. Chewing tobacco     1
                         1    and snuff           1          26   %
                         1                        1
                         1
                         1 E. Other , including   1
                         1    agglomerated        1
                         1    tobacco in the      1
                         j    form of sheets       1
                         1    or strip            1           10,4%
                         1                        1
           27.09           Petroleum oils and
                           oils obtained from
                           bituminous minerals ,
                           crude                             exempt
                                   ARTICLE 4
Should the Kingdom of Spain suspend customs duties on imports from the
Community as constituted on 31 December 1985 or reduce them more rapidly
than envisaged under the timetable laid down , it shall also suspend or
reduce by the same percentage the customs duties applying to like products
originating in Cyprus , other than products listed in Annex I.
 ---pagebreak---                              I?
3 . The duties calculated in accordance with paragraph 2 shall be rounded
down to one decimal place , by deleting the second decimal .
                                   ARTICLE 3
1 . The basic duty for each product to which the successive reductions
provided for in Article 3(2 ) are to be applied shall be the duty actually
applied by the Kingdom of Spain vis - a-vis the Community on 1 January 1985 .
2 . By way of derogation from paragraph 1 :
- in the case of products listed in Annex I , the basic duty shall be the
   duty applied by the Kingdom of Spain vis -a-vis Cyprus on 1 January 1985 ;
- in the case of the following products the basic duties shall be those
   indicated :
 ---pagebreak---                                    ARTICLE 5
1 . The Kingdom of Spain shall apply quantitative import restrictions :
- until 31 December 1988 for the products originating in Cyprus , listed in
   Annex 1 1 ;
- until 31 December 1989 for the products originating in Cyprus , listed in
   Annex III .
2 . The restrictions referred to in paragraph 1 shall take the form of
quotas .
3 . The initial quotas are indicated in Annex II , or Annex III as
appropriate .
The quotas listed in Annexe   II         and quotas 1-5 and 10-14 in Annex III
shall be increased at the beginning of each year by 2b% in the case of ECU
quotas and 20% in the case of volume quotas .   Each successive increase shall
be added to the quota and the following increase calculated on the basis of
the total thus obtained .
Quotas 6-9 in Annex III shall be increased by :
 ---pagebreak---     13% on 1 January 1986 ;
    18% on 1 January 1987 ;
    20% on 1 January 1988 ;
    20% on 1 January 1989 .
4 . Where it is found that Spanish imports of a product listed in
Annex II Or III       have been less than 90% of the quota level in two
consecutive years , imports of that product originating in Cyprus * shall be
 liberalized at the beginning of the year following the two years in question
provided the product concerned is at that time liberalized vis - a - vis the
Community as constituted on 31 December 1985 .
Should the Kingdom of Spain liberalize imports from the Community as
constituted on 31 December 1985 of a product listed in Annex II or III , or
increase a quota applicable to the Community as constituted on
31 December 1985 by more than the minimum percentage indicated in
paragraph 3 , it shall also liberalize imports of that product from Cyprus
or increase the quota proportionately .
5 . The Kingdom of Spain shall administer the quotas referred to in
paragraph 2 in accordance with the same rules and administrative practices
it applies to imports of products originating in the Community as
constituted on 31 December 1985 ,
                                    ARTICLE 6
For products covered by Regulation ( EEC ) No 3033 / 80 and originating in
Cyprus the Kingdom of Spain shall dismantle the customs duty constituting
the fixed component of the charge in accordance with the timetable laid down
in Article 2(2 ), starting from the basic duty indicated in Annex IV .
 ---pagebreak---                                     Section II
             Products listed in Annex II to the Treaty establishing
                         the European Economic Community
                                    ARTICLE 7
1 . For products originating in Cyprus    and listed in Annex II to the Treaty
establishing the Euoropean Economic Community , the Kingdom of Spain shall ,
subject to the special provisions laid down below , apply a duty which
reduces the difference between the basic duty and the preferential duty in
accordance with the following timetable :
- on 1 March 1986 , the difference shall be reduced to 90,9% of the initial
   difference ;
- on 1 January 1937 , the difference shall be reduced to 81,8% of the initial
   dif ference ;
- on I January I988 , the difference shall be reduced to 72,7% of the initial
   difference ;
- on 1 January 1989 , the difference shall be reduced to 63,6% of the initial
   difference ;
- on 1 January 1990 , the difference shall be reduced to 54.5% of the initial
   difference ;
- on 1 January 1991 , the difference shall be reduced to 45,4% of the initial
   difference ;
 ---pagebreak---                                  V
- on 1 January 1992 , the difference shall be reduced to 36,3% of the initial
  difference ;
- on 1 January 1993 , the difference shall be reduced to 27,2% of the initial
  difference ;
- on 1 January 1994 , the difference shall be reduced to 18,1% of the initial
  difference ;
- on 1 January 1995 , the difference shall be reduced to 9,0% of the initial
  difference .
The Kingdom of Spain shall apply the preferential rates in full from
1 January 1996 .
 ---pagebreak--- 2 . The Kingdom of Spain shall postpone application of the preferential
arrangements for fruit and vegetables covered by Regulation ( EEC ) No 1035 / 72
until 31 December 1989 .
From 1 January 1990 the Kingdom of Spain shall apply to those products a
duty which reduces the difference between the duty actually applied on
31 December 1989 and the preferential duty in accordance with the following
timetable :
- on 1 January 1990 , the difference shall be reduced to 85,7% of the initial
   d if í e renne ;
- on 1 January 1991 , the difference shall be reduced to 71,4% of the initial
   difference ;
- on 1 January 1992 , the difference shall be reduced to 57,1% of the initial
   difference ;
- on 1 January 1993 , the difference shall be reduced to 42,8% of the initial
   difference ;
- on 1 January 1994 , the difference shall be reduced to 28,5% of the initial
   difference ;
- on 1 January 1995 , the difference shall be reduced to 14,2% of the initial
   dif ference .
 ---pagebreak--- The Kingdom of Spain shall apply the preferential rates in full from
1 .January 1996 .
 ---pagebreak--- 3 . The basic duty referred to in paragraphs 1 and Z shall be that defined in
Article 3(1 ).
                                   ARTICLE 8
For the products referred to in Article 7 ( 1 ), the Kingdom of Spain shall
apply the non-tariff benefits and levy reductions laid down by the Agreement
as of the entry into force of this Protocol .
                                  ARTICLE 9
1 . Quantitative restrictions may be applied to imports into Spain of
products originating in Cyprus
a ) until 31 December 1939 in respect of the products listed in Annex V ;
 ---pagebreak---  c ) 'until . 31 December 1995 in respect of products   subject under
     Article 81 of the Act of Accession to the supplementary mechanism
     applicable to imports into Spain from the Community as constituted on
     31 December 1985^ other than products falling within Regulation ( EEC )
    N° 1035 / 72 .
                                    ARTICLE 10
In the case of products referred to in Article 7 ( 1 ) which are not subject on
1 March 1986 to a common organisation of the market , the provisions of the
Agreement concerning the elimination of charges having equivalent effect to
customs duties and the abolition of quantitative restrictions and measures
having equivalent effect shall not apply to such charges , restrictions or
measures where they form an integral part of a national organization of the
market in Spain at the time of accession .
This provision shall apply only until a common organization of the market is
established for such products or until 31 December 1995 , whichever is the
earlier , and only insofar as is strictly necessary to ensure the functioning
of the national organization .
 ---pagebreak---                                   Section III
                     Canary Islands and Ceuta and Melilla
                                  ARTICLE 11
1 . Without prejudice to the following provisions , the arrangements for trade
between the Canary Islands and Ceuta and Melilla on the one hand and Cyprus
on the other shall be the same as those for trade between the Community and
Cyprus    provided                 Cyprus accords products originating in
the Canary Islands and Ceuta and Melilla the same treatment it accords those
from the Community .
2 . Customs duties applied by the Canary Islands and Ceuta and Melilla to
products other than those listed in Annex II to the Treaty establishing the
European Economic Community and the charge known as “"arbitrio insular -
tarifa general " existing in the Canary Islands shall be dismantled in
respect of products originating in Cyprus in accordance with the same
timetable and arrangements indicated in Articles 2 , 3 and 4.
3 . Customs duties existing in the Canary Islands and in Ceuta and Melilla
with regard to products listed in Annex II to the Treaty establishing the
European Economic Community and originating in Cyprus shall be aligned
progressively on the preferential duties applied by the Community in respect
of such products subject to the proviso that those territories may accord
more favourable treatment to such products than the Community does .
 ---pagebreak--- In no case , shall duties be dismantled at a faster rate or otherwise than is
laid down in Articles 2 , 3 and 4.
4 . The charge known as " arbitrio insular - tarifa especial " in the
Canary Islands shall be abolished in respect of products originating in
Cyprus   as of the entry into force of this Protocol .
However , the said charge may be retained in respect of imports of the
products listed in Annex. VI at 90% of the rate therein indicated provided
the lower rate is applied uniformly to all imports of the products in
question originating in Cyprus ..      The charge shall be abolished when it is
abolished vis - a -vis the Community .
The said charge may at no time be higher than the Spanish Customs Tariff as
amended with a view to the phasing-in of the Common Customs Tariff .
                                    CHAPTER II
                Provisions applicable to the Portuguese Republic
                                       Section I
                                General orovisions
                                    ARTICLE 1 2
1 . The Portuguese Republic shall abolish customs duties on imports of
products originating in Cyprus as of entry into force of this Protocol .
 ---pagebreak--- 2 . By way of derogation from paragraph 1 , the Portuguese Republic shall
dismantle customs duties on imports originating in Cyprus of the products
listed in Annex. VII A, VII B and VIII . in accordance with the following
timetable ;
- on 1 March 1986 each duty shall be reduced to 90%. of the basic duty ;
- on 1 January 1987 , each duty shall be reduced to 80% of the basic duty ;
- on 1 January 1988 each duty shall be reduced to 65% of the basic duty ;
- on 1 January 1989 each duty shall be reduced to 50% of the basic duty ;
- on 1 January 1990 each duty shall be reduced to 40% of the basic duty ;
- on 1 January 1991 each duty shall be reduced to 30% of the basic duty ;
- the final two 15% reductions shall be made on 1 January 1992 and
   1 January 1993 .
 ---pagebreak--- 3 . The duties calculated ip accordance with paragraph 2 shall be rounded
down to one decimal place by deleting the second decimal .
                                  ARTICLE 13
1 . The basic duty for each product to which the successive reductions
provided for in Article 13(2 ) are to be applied shall be the duty actually
applied by the Portuguese Republic vis - a -vis Cyprus' on 1 January 1985 .
2 . By way of derogation from paragraph 1 , the Portuguese Republic shall
dismantle customs duties on the products listed in Annex VIII starting from
the basic duties indicated in that Annex , provided the said duties are
higher than the duties actually applied by the Portuguese Republic vis -a-vis
Cyprus > on 1 January 1985 .
                                  ARTICLE 14 .
Should the Portuguese .Republic suspend customs duties on imports from the
Community as constituted on 31 December 1985 or reduce .them more rapidly
than envisaged An the timetable laid down , it shall also suspend or reduce
by the same percentage the customs duties applying to like products
originating in Cyprus , with the exception of -the products listed in
Annex VII B.
 ---pagebreak---                                     ARTICLE 1 5
1 . Charges having equivalent effect to customs duties applied by the
Portuguese Republic to imports originating in Cyprus   shall be abolished on
the date of entry into force of this Protocol .
2 . The following charges applied by the Portuguese Republic to trade with
Cyprus shall be progressively dismantled in accordance with the timetable
indicated :
a ) the 0,4% ad valorem charge applied :
    - to goods imported temporarily ;
    - to reimported goods ( other than containers );
    - to goods imported under inward processing arrangements allowing
      drawback of duties paid on the import goods following export of the
      products obtained ,
    shall be :
    - reduced to 0,2% on 1 January 1987 and
    - abolished on 1 January 1988 ;
b ) the 0,9% ad valorem charge applied to goods imported for home use shall
    be :
    - reduced to 0,6% on 1 January 1989 ,
    - reduced to 0,3% on 1 January 1990 , and
    - abolished on 1 January 1991 .
 ---pagebreak---                                     ARTICLE 1 6
1 . As of entry into force of this Protocol , the Portuguese Republic shall
abolish customs duties of a fiscal nature or the fiscal component of customs
duties existing at that date on imports of products originating in Cyprus .
2 . In the case of the products listed in Annex IX , the customs duties of a
fiscal nature or fiscal component of customs duties applied by the
Portuguese Republic shall be eliminated in accordance with the timetable
laid down in Article 1 2 (*-)
3.   Should the Portuguese Republic exercise the option open to it under
Article 196(3 ) of the Act of Accession of replacing a customs duty of a
fiscal nature or fiscal component of such a duty by an internal charge , such
component as is not covered by that charge shall represent the basic duty to
which the successive reductions shall be applied .    It shall be dismantled in
trade with '.Cyoms in accordance with the timetable laid down in
Article 12(2 ).
                                    ARTICLE 1 ?
Until 31 December 1937 the Portuguese Republic shall retain quantitative
 restrictions on imports froffl Cyprus of motor vehicles subject to the
 special arrangements agreed between the Corarcunity and the said Portuguese
Republic in accordance v/it,£i Protocol No 18 to the Act of Accession .
 ---pagebreak---                                       ARTICLE 18
For the products covered by Regulation ( EEC ) No 3033 / 30 and originating in
Cyprus , the Portuguese Republic , shall dismantle the customs duty
constituting the fixed component of the charge in accordance with the
timetable laid down in Article 12(2 ), starting from the basic duty indicated
in Annex X.
                                       Section II
             P ro duct s listed in Annex li t o the Treaty establishing
                            the European Ec onomic Communit y
                                      ARTICLE 19
 1 . For products listed in Annex II to the Treaty establishing the European
Economic Community and originating in Cyprus . ( the Portuguese Republic
shall , subject to the special provisions laid down below , apply a duty which
reduces the difference between the basic duty and the preferential duty in
accordance with the following timetable :
- on 1 March 1986 , the difference shall be reduced to 90,9% of the initial
    difference ;
- on 1 January 1987 , the difference shall be reduced to 81,8% of the initial
    difference ;
- on 1 January 1988 , the difference shall be reduced to 72,7% of the initial
    difference ;
- on 1 January 1989 , the difference shall be reduced to 63,6% of the initial
    difference ;
- on 1 January 1990 , the difference shall be reduced to 54,5% of the initial
    difference ;
 ---pagebreak--- - on 1 January 1991 , the difference shall be reduced to 45,4% of the initial
   difference ;
- on 1 January 1992 , the difference shall be reduced to 36,3% of the initial
   difference ;
- on I January 1993 , the difference shall be reduced to 27,2% of the initial
   difference ;
 - on 1 January 1994 , the difference shall be reduced to 16,1% of the initial
   difference ;
- on 1 January 1995 , the difference shall be reduced to 9,0% of the initial
   difference .
The Portuguese Republic shall apply the preferential rates in full from
1 January 1996 .
 ---pagebreak--- 2 . The Portuguese Republic shall postpone application of the preferential
arrangements for products covered by the following Regulations until the
beginning of the second stage as defined in Article 260 of the Act of
Access ion : _     .            -                               _       _
- Regulation ( EEC ) N® 804/ 63 on the common organization -of the market
    in milk and milk products .
- Regulation ( EEC ) N° 1035 / 72 on the common organization of the market
    in fruit and vegetables .
- Regulation ( EEC ) No 822 / 87 on the common organization of the market in
   wine .
From the beginning of the second stage the Portuguese Republic shall apply a
duty to these products which reduces the difference between the duty
actually applied at the end of the first stage and the preferential duty in
accordance with the following timetable :
   i ) where the second stage runs for five years :
       - on 1 January 1991 , the difference shall be reduced to 83,3% of the
          initial difference ;
 ---pagebreak---                                        ;>O
      - on 1 January 1992 , the difference shall be reduced to 66,6% of the
         initial difference ;
         on I January 1993 , the difference shall be reduced to 49,9% of the
         initial difference ;
      - on 1 January 1994 , the difference shall be reduced to 33,2% of the
         initial difference ;
      - on 1 January 1995 , the difference shall be reduced to 16,5% of the
        initial difference ;
ii ) where the second stage runs for seven years :
      - on 1 January 1989 , the difference shall be reduced to 87,5% of the
        initial difference ;
      - on 1 January 1990 , the difference shall be reduced to 75% of the
        initial difference ;
     - on 1 January 1991 , the difference shall be reduced to 62,5% of the
        initial difference ;
     - on 1 January 1992 , the difference shall be reduced to 50% of the
        initial difference ;
     - on 1 January 1993 , the difference shall be reduced to 37,5% of the
        initial difference ;
     - on 1 January 1994 , the difference shall be reduced to 25% of the
        initial difference ;
     - on 1 January 1995 , the difference shall be reduced to 12,5% of the
        initial difference ;
 ---pagebreak---                              y
iii ) The Portuguese Republic shall apply the preferential rates in full from
      I January 1996 .
 ---pagebreak---                                    3
                                     f
3 . The basic duty referred to in paragraphs 1 and 2 shall be that defined in
Art icle 13(1 ).
                                  ARTICLE 2 0
For the products referred to in Article 19 ( 2 ) the Portuguese Republic shall
postpone until the beginning of the second stage , as defined in Article 260
of the Act of Accession , the application of the non-tariff benefits and levy
reductions laid down by the Agreement .
                                  ARTICLE 21
1 . Quantitative restrictions may be applied until 31 December 1992 to
Portuguese imports originating in Cyprus of the products listed in
Annex XI •
2 . Quantitative restrictions may be retained until 31 December 1995 for
Portuguese imports originating in Cyprus of the products listed in
Annex XII .
 ---pagebreak---                               ьь
                                  ARTICLE 22
In the case of products referred to in Article 19(1 ) which are not subject
on 1 March 1986 to a common organization of the market , the provisions of
the Agreement concerning the elimination of charges having equivalent effect
to customs duties and the abolition of quantitative restrictions and
measures having equivalent effect shall not apply to such charges ,
restrictions or measures where they form an integral part of a national
organization of the market in Portugal at the time of accession .
This provision shall apply only until a common organization of the market is
established for such products or until 31 December 1995 , whichever is the
earlier , and only insofar as is strictly necessary to ensure the functioning
of the national organization .
 ---pagebreak---                                    TITLE III
                         GENERAL AND FINAL PROVISIONS
                                  ARTICLE 23
The Association Council shall make any changes to the origin rules which
may be necessary consequent on the accession of the Kingdom of Spain and the
Portuguese Republic to the European Communities .
                                  ARTICLE 2 4
The Annexes to this Protocol shall form an integral part thereof .  This
Protocol shall form an integral part of the Agreement .
                                  ARTICLE 25
This Protocol shall be approved by the Contracting Parties in accordance
with their own procedures . It shall enter into force on the first day of
the second month following notification by the Contracting Parties of the
completion of such procedures .
On the entry into force of this Protocol , the reductions in duties and
increases in quotas and any other measures provided for by the Protocol for
the year during which that entry into force takes place shall apply
immediately . This Protocol shall not produce any effects with regard to
periods prior to its entry into force .
 ---pagebreak---                                      ARTICLE 26
This Protocol is drawn up in duplicate in the Danish , Dutch , English ,
French , German , Greek , Italian , Portuguese and Spcwish language's
each of these texts being equally authentic .
 ---pagebreak---                                                                 ANNEX I
                    List provided for in Article 2 ( l )
Heading No
  of the
  Common                                Description
  Customs
  Tariff
 60.05     Outer garments and other articles , knitted or crocheted , not
           elastic nor rubberized
 61.01     Men 1 s and boys ' outer garments
 61.02     Women 's , girls' and infants' cuter garments
 61.03     Men 's and boys' under garments , including collars , shirt
           fronts and cuffs
 ---pagebreak---                                                                                ANNEX II
                     List provided for in the first indent of Article 5(1 )
        Heading Uo
          or the
Quota                                                                                » asie
 No   ''onpon . ^ ptoms                                     Description
                                                                                quota
  1         85.15        Radiotélégraphie and radiotéléphonie transmission and reception              5     units
                         apparatus ; radio-broadcasting and television transmission and reception
                         apparatus ( including receivers incorporating sound recorders or
                         reproducers) and television cameras ; radio navigational aid apparatus,
                         radar apparatus and radio remote control apparatus :
                         A. Radiotélégraphie and radiotéléphonie transmission and reception
                              apparatus ; radio-broadcasting and television transmission and
                             reception apparatus ( including receivers incorporating          sound
                              recorders or reproducers) and television cameras :
                              III . Receivers, whether or not incorporating sound recorders or
                                    reproducers ;
                                    b) Other :
                                        ex 2 . Other :
                                               – Colour     television   receivers,   the  diagonal
                                                  measurement of the screen of which is :
                                                  – From more than 42 cm up to and including
                                                  52 cm
                                               – More than 52 cm
  2         87.01        Tractors ( other than those falling within heading No 87.07), whether or       2 units
                          not fitted with power take-offs , winches or pulleys :
                         ex B. Agricultural tractors (excluding walking tractors) and forestry
                                 tractors, wheeled :
                                 – With an engine of a cylinder capacity of 4 000 cm3 or less
 ---pagebreak---                                                                                ANNEX III
                 List provided for in the second indent of Article 5(1 )
          neauinq HO
             of the
Quota No Ccinmon . £ptoms                                      Description                                Basic quota
   1            23.03     Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur        40 tonnes
                          and colloidal sulphur
   2            29.03     Sulphonatcd , nitrated or niirosated derivatives of hydrocurbons :              5 tonnes
                          B.  Nitrated and nitrosated derivatives :
                              ex I. Trinitrotoluenes and dinitronaphthalenes :
                                     – Trinitrotoluenes
                36.01     Pr opellent powders
                36.02     Prepared explosives , other than propellent powders
             ex 36.04     Safety fuses ; detonating fuses ; percussion and detonating caps ; igniters ;
                          detonators :
                          – Other than electrical detonators
                36.05     Pyrotechnic articles ( for example , fireworks, railway fog signals, amorces,
                          rain rockets)
                36.06     Matches (excluding Bengal matches)
    3           39.02     Polymerization and copolymerization products ( for example , polyethy¬           1   tonne
                          lene, polytetrahaloethylenes , polyisobutylene, polystyrene, polyvinyl
                          chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl
                          derivatives, polyacrylic end poiyrnethacrylic derivatives, coutnarone-in-
                          dene resins):
                          C. Other :
                                       I. Polyethylene :
                                           exb) In other forms :
                                                   – Waste and scrap
                               ex     11 . Polytetrahaloethylenes :
                                           – Waste and scrap
                               ex   III . Polysulphohaloethylenes :
                                           – Waste and setup
                               ex    IV. Polypropylene :
                                           – Waste and scrap
                               ex     V. Polyisobutylene :
                                           – Waste and scrap
                                    VI . Polystyrene and copolymers of styrene
                                           ex b ) In other forms :
                                                  – Waste and scrap
                                   VII . Polyvinyl chloride :
                                           ex b) In other forms :
                                                  – Waste and scrap
                              ex Vili . Polyvinylidene chloride ; copolymers of vinylidene chloride
                                           with vinyl chloride :
                                           – Waste and scrap
                              ex    IX . Polyvinyl acetate :
                                           – Waste and scrap
                               ex     X. Copolymers of vinyl chloride with vinyl acetate :
                                           – Waste and scrap
 ---pagebreak---                                                                      *0
          Heading No
            of the
Quota No Comijjon . ^ stoin!                                         Description                                Basic qutoa
              39.02              ex       XI . Polyvinyl alcohols, acetaU end ethers :
            (coat'd)                             – Waste and scrap
                                 ex XU . Acrylic polymers, mcthacrylic polymers and acrylo-metha-
                                                 cryiic copolymers :
                                                 – Waste sr.d scrap
                                 ex XIII . Coumarone resins, indcne resine and coumaronc-indene re¬
                                                 sins :
                                                 – Waste and scrap
                                        XIV. Other polymerization or copolymérisation products :
                                                 ex b ) Is ether forms :
                                                        – Waste sud scrap
                                                                                1 . 000 tcu
   4           39.07         Articles of materials of the sinds described in heading Nos 39.01 (o
                             39.06 :
                             B.  Other :
                                      I. Of regenerated cellulose
                                  III . Of hardened proteins
                                    V. Of other materials :
                                              a ) Spools, reels and similar supports for photographic and ci ¬
                                                   nematographic film or for tapes, films and the like falling
                                                   within heading No 92 . 12
                                              c) Corset busks and similar suppoits for articles of apparel or
                                                   clothing accessories
                                          ex d) Other :
                                                   – excluding airtight clothing affording protection against
                                                        radiation or radioactive contamination , not combined
                                                        with breaching apparatus
    5       ex 38.01         Carpets, carpeting and rugs, knotted (made up or not), other than hand ¬          500 kg
                             made
                58.02        Other carpets , carpeting, rugs, mats and matting, and 'Kelem', ‘Schu-
                             macks' and 'Karamanie' rugs and the like ( made up or not):
                             A. Carpets, carpeting, rugs, mats and matting
    6       ex 58.04         Woven pile fabrics and chenille fabrics (other than terry towelling or sim ¬      100 kg
                             ilar terry fabrics of cotton falling within heading No 55.08 and fabrics
                             falling within heading No 58.05 ):
                             – Of cotton
                58.09        Tulle and other net fabrics (but not including woven, knitted or crochet¬
                             ed fabrics), figured ; hand or mechanically made lacc, in the piece, in
                             strips or in motifs :
                             B.   Lace :
                                  ex      1. Hand-made :
                                             – Other than lace made from cotton, wool and man-made
                                                   textile fibres
                                        II . Mechanically made
                60.01         Knitted or crocheted fabric, not elastic nor rubberized :
                             C. Of other textile materials :
                                   I.      Of cotton
    7           60.04         Under garments, knitted or crocheted, not elastic or rubberized :                 75 kg
                             A. Babies' garments ; girls' garments up to and including commercial
                                  size 86 :
                                       I. T-shirts :
                                           a) Of cotton
                                     11 . Lightweight fine knit roll, polo or turtle neck jumpers and pul ¬
                                           lovers :
                                           a) Of cotton
                                   111 . Other :
                                           b) Of cotton
 ---pagebreak---                                            ц\
         Heading No
           of tne
Quou No Common Customs                                        Description                               Basic quota
           Tarif f   _
             60.04     B.  Other :
            (conî'd)         I. T-shirts :
                                  a) Of cotton
                            li . Lightweight fine knit roil , polo or turtle-neck jumpers and pul ¬
                                  lovers :
                                  a) Of cotton
                           IV. . Other :
                                  d) Of cotton
              60.05    Outer garments and other articles , knitted or crocheted, not elastic or rub¬
                       berized :
                       A. Outer garments and clothing accessories :
                           II . Other :
                                 ex a) Outer garments of knitted or crocheted textile fabrics of
                                        heading No 59.08 :
                                        – Of cotton
                                    b) Other :
                                        1 . Babies' garments, girls' garments up to and including
                                            commercial size 86 :
                                            cc) Of cotton
                                        2. Bathing costumes and trunks :
                                            bb) Of cotton
                                        3.  Tracksuits :
                                            bb) Of cotton
                                        4. Other outer garments :
                                            aa) Blouses and shirt-blouses for women , girls and in¬
                                                  fants :
                                                  55 . Of cotton
                                            bb) Jerseys , pullovers, slipovers, waistcoats, twinsets,
                                                  cardigans, bed jackets and jumpers : (other than
                                                  jackets referred to under subheading 60.05 A II b)
                                                  4 hh)):
                                                   11 . Men 's and boys’ :
                                                        eee) Of cotton
                                                  22. Women's , girls’ and infants :
                                                        fff) Of cotton
                                            cc) Dresses :
                                                  44 . Of cotton
                                            dd ) Skirts, including divided skins :
                                                  33 . Of cotton
                                            ee) Trousers :
                                                  ex 33 . Of other textile materials :
                                                            – Of cotton
                                            ff) Suits and coordinate suits (excluding ski suits) for
                                                   men and boys :
                                                   ex 22 . Of other textile materials :
                                                            – Of cotton
                                            gg) Suits and coordinate suits (excluding ski suits),
                                                  and costumes, for women , girls and infants :
                                                  44 . Of cotton
                                            hh) Coats, jackets (excluding anoraks, windcheaters,
                                                   waister jackets and the like) and blazers :
                                                  44 . Of cotton
                                            ijij) Anoraks , windcheaters, waister jackets and the
                                                   like :
                                                  ex 1 1 . Of wool or of fine animal hair, of cotton or
                                                            of man-made textile fibres :
                                                            – Of cotton
                                            kk) Ski suits consisting of two or three pieces :
                                                  ex II . Of wool or of fine animal hair, of cotton or
                                                            of man-made textile fibres :
                                                            – Of cotton
                                            1 1)  Other outer garments :
                                                  44 . Of cotton
 ---pagebreak---           Heading NO
            of the
         Common Customs,
Quota No    T ariff                                            Description                             Basic quota
             60.05                           5 . Clothing accessories :
            (corn'd)                             ex cc) of other textile materials :
                                                        – Of cotton
                         B. Other :
                             ex III . Of other textile materials :
                                         – Of cotton
     8       61.01       Men's and boys' outer garments :                                              100 kg
                         A. Garments of the 'cowboy' type and other similar garments for amuse¬
                             ment and play less than commercial size 158 ; garments of textile fab¬
                             ric of heading No 59.08, 59. 1 1 or 59 . 1 2 :
                               II . Other :
                                     ex a) Coats :
                                              – Of cotton
                                     ex b) Other :
                                              – Of cotton
                         B. Other :
                                 I. Industrial and occupational clothing :
                                     a) Overalls, including boiler suits and bibs and braces :
                                          1 . Of cotton
                                     b) Other :
                                          1 . Of cotton
                                II . Swimwear :
                                     ex b) Of other textile materials :
                                          – Of cotton
                              III . Bath robes, dressing gowns, smoking jackets and similar indoor
                                     wear :
                                     b) Of cotton
                               IV. Parkas : anoraks, windcheaters, waister jackets and the like :
                                     b) Of cotton
                              V.     Other :
                                      a) Jackets (excluding waister jackets) and blazers :
                                          3 . Of cotton
                                      b) Overcoats, raincoats and other coats ; cloaks and capes :
                                          3 . Of cotton
                                      c) Suits and coordinate suits (excluding ski suits):
                                          3 . Of cotton
                                      d ) Shorts :
                                          3 . Of cotton
                                      e ) Trousers :
                                          3 . Of cotton
                                      0 Ski suits consisting of two or three pieces :
                                          ex 1 . Of wool or of fine animal hair, of cotton or of man ¬
                                                  made textile fibres :
                                                  – Of cotton
                                      g) Other garments :
                                          3 . Of cotton
              61.02       Women's, girls' and infants' outer garments :
                          A. Babies' garments ; girls' garments up to and including commercial
                              size 86 ; garments of the 'cowboy' type and other similar garments for
                              amusement and play, less than commercial size 158 :
                            ' 1 . Babies' garments ; girls' garments up to and including commercial
                                     size 86 :
                                     a) Of cotton
                          B. Other :
                               I. Garments of textile fabric of heading No 59.08, 59.1 1 or 59.12 :
                                     ex a) Coats :
                                              – Of cotton
 ---pagebreak---           Headinq No
            of the
         Common Customs,
Quota No    Tariff                                           Description                              Basic quota
             61.02                ex b) Other :
            (cont'd)                      – Of cotton
                            11 . Other :
                                  a) Aprons, overalls, smock-overalls and other industrial and oc¬
                                     cupational clothing ( whether or not also suitable for domestic
                                     use):
                                      1 . Of cotton
                                  b) Swimwear :
                                     ex 2 . Of other textile materials :
                                             – Of cotton
                                  c) Bath robes, dressing gowns, bed jackets and similar indoor
                                     wear :
                                     2 . Of cotton
                                  d) Parkas, anoraks, windcheaters, waister jackets and the like :
                                     2 . Of cotton
                                  e) Other :
                                      1 . Jackets (excluding waister jackets) and blazers :
                                          cc) Of cotton
                                      2. Coats and raincoats, cloaks and capes :
                                          cc) Of cotton
                                      3 . Suits and coordinate suits (excluding ski suits), and cos¬
                                          tumes :
                                          cc) Of cotton
                                      4 . Dresses :
                                          ee) Of cotton
                                      5. Skirts, including divided skirts :
                                          cc) Of cotton
                                      6. Trousers :
                                          cc) Of cotton
                                      7 . Blouses and shirt-blouses :
                                          cc) Of cotton
                                      8 . Ski suits consisting of two or three pieces :
                                          ex aa) Of wool or of fine animal hair, of cotton or of man¬
                                                  made textile fibres :
                                                  – Of cotton
                                      9. Other garments :
                                          cc) Of cotton
    9         61.03      Men's and boys' under garments, including collars, shirt fronts and cuffs :   50 kg
                         A. Shirts :
                             II . Of cotton
                         B. Pyjamas :
                             11 . Of cotton
                         C. Other :
                             II . Of cotton
              61.04      Women's, girls' and infants' under garments :
                         A. Babies' garments ; girls' garments up to and including commercial
                            size 86 :
                              I. Of cotton
                         B. Other :
                              I. Pyjamas and nightdresses
                                   b) Of cotton
                             II . Other :
                                   b) Of cotton
 ---pagebreak---                                                                 ч
             Heading No
               of the
           Common Customs
Quota No       T ariff                                         Description                                Baaic quota
   IO            84.41    Sewing machines ; furniture specially designed for sewing machines ; sew¬        1 unit
                          ing machine needles ;
                          A. Sewing machines ; furniture specially designed for sewing machines ;
                               I. Sewing machines (lock-stitch only), with heads of a weight not
                                     exceeding 16 kg without motor or 17 kg including the motor ; sew¬
                                      ing machine heads (lock-stitch only ), of a weight not exceeding
                                      16 kg without motor or 17 kg including the motor ;
                                      a) Sewing machines having a value (not including frames, tables
                                         or furniture) of more than 65 ECU each
                                     b) Other
   n     ¡       85.15    Radiotélégraphie and radiotéléphonie transmission and reception appa¬           3 units
                          ratus ; radio-broadcasting and television transmission and reception ap¬
                          paratus (including receivers incorporating sound recorders or reprodu ¬
                          cers) and television cameras ; radio navigational aid apparatus, radar
                          apparatus and radio remote control apparatus :
                          A. Radiotélégraphie and radiotéléphonie transmission and reception ap¬
                               paratus ; radiobroadcasting and television transmission and reception
                               apparatus (including receivers incorporating sound recorders or re¬
                               producers ) and television cameras :
                                III . Receivers, whether or not incorporating sound recorders or re¬
                                      producers :
                                      b) Other :
                                         ex 2 .  Other :
                                                 – Colour television receivers, the diagonal measure¬
                                                     ment of the screen of which is 42 cm or less
                                                                                1 unit
   12            87.01    Tractors ( other than those falling within heading No 87.07), whether or
                           not fitted with power take-offs, winches or pulleys :
                           A. Agricultural walking tractors, with either a spark ignition or a com ¬
                                pression ignition engine
    13           93.02     Revolvers and pistols, being firearms :                                       5 000 ECU
                 93.04    Other firearms, including Very pistols, pistols and revolvers for firing
                           blank ammunition only, line-throwing guns and the like :
                           ex A. Sporting and target-shooting guns, rifles and carbines :
                                   – Excluding single-barrelled, rifled sporting and target-shooting
                                         guns and carbines, and other than ring firing, of a unit value
                                         greater than 200 ECU
                 93.05     Arms of other descriptions, including air, spring and similar pistols, rifles
                           and guns
                 93.06     Parts of arms, including gun barrel blanks, but not including parts of
                           sidearms
    14           93.07                                                                                1 tonne
                           Bombs, grenades, torpedoes, mines, guided weapons and missiles and
                           similar munitions of war, and parts thereof: ammunition and parts there¬
                           of, including cartridge wads ; lead shot prepared for ammunition
 ---pagebreak---                                                                                ANNEX IV
                                                List provided for in Article 6
  Heading No
    of tne
Common Custom
    Tariff                                                      Description                                                  Basic duty
                                                                                (fixed coinjxinent)
       17.04     Sugar confectionery , not containing cocoa :
                 C. White chocolate                                                                                1^00
                                                                                -
      19.03     Macaroni , spaghetti and similar produces :
                A. Containing eggs                                                                                18,10
                B. Other :
                      I. Containing no common wheat flour or meal                                                            18,10
                    11 . Other                                                                                18,10
      19.08     Pastry , biscuits , cakes and other fine bakers' wares , whether or not containing cocoa in any
                proportion :
                A. Gingerbread and the like , containing by weight of sucrose (including invert sugar expressed
                    as sucrose ):
                       !. Less than 30 %                                                                                10,00
                     II . 30 % or more but less than 50 %                                                                  10,00
                    HI . 50 % or more                                                                                10,00
                B. Other :
                      I. Containing no starch or containing less than 5 % by weight of starch , and containing by
                          weight of sucrose ( including invert sugar expressed as sucrose):
                                                                  1
              i           a ) Less than 70 % :
                              – Not containing sugar or cocoa                                                                 8,70
                              – Other                                                                                10,00
                          b ) 70 % or more                                                                                10,00
                    11 . Containing 5 % or more but less than 32 % by weight of starch:                           j
                          a ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                              invert sugar expressed as sucrose ):
                              – Not containing sugar or cocoa                                                                8,70
                              – Other                                                                                10,00
                          b ) Containing 5 % or more but less than 30 % by weight of sucrose ( including invert
                              sugar expressed as sucrose ):
                              1 . Containing no milkiats or containing less than 1,5 % by weight of such fats               10,00
                              2.  Other                                                                                10,00
 ---pagebreak---                                                                  ч <r
   Heading No
     of the
                                                                                !Uuc duty
Common Customs                                              Description
     Tariff                                                                                (fixed^i^yiponenc)
       19.08   B. II . c) Containing 30 % or more but lesi than 40 % by weight of sucrose ( including invert .
      (cant'd)              sugar expressed as sucrose):
                            1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats        10,00
                            2 . Other                                                                               10,00
                        d ) Containing 40 % or more by weight of sucrose ( including invert sugar expressed as
                            sucrose ):
                            1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats        10,00
                            2 . Other                                                                               10,00
                  III . Containing 32 % or more but less than 50 % by weight of starch :
                        a ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                            invert sugar expressed as sucrose):
                            1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats:
                                – Not containing sugar or cocoa                                                       8,70
                                – Other                                                                             10,00
                            2 . Other :
                                – Not containing sugar or cocoa                                                       8,70
                                – Other                                                                             10,00
                        b ) Containing 5 % or more but less than 20 % by weight of sucrose ( including invert
                            sugar expressed as sucrose):
                            1 . Containing no milkfats or containing less than 1,5 % by weight of such fats         10,00
                            2 . Other                                                                               10,00
                        c) Containing 20 % or more by weight of sucrose (including invert sugar expressed as
                            sucrose ):
                            1 . Containing no milkfats or containing less than 1,5 % by weight of such fats         10,00
                            2 . Other                                                                               10,00
                  IV . Containing 50 % or more but less than 65 % by weight of starch :
                        a ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                            invert sugar expressed as sucrose ):
                            1 . Containing no milkfats or containing less than 1,5 % by weight of such fats :
                                – Not containing sugar or cocoa                                                      8,70
                                – Other                                                                            10,00
                            2 . Other :
                                – Not containing sugar or cocoa                                                      8,70
                                – Other                                                                            10,00
 ---pagebreak---   Heading No
    of the
ommon Customs
   Tariff                                                   Description                                             Basic duty
                                                                                ( fixed component )
                                                                                (%)
      19.08   B. IV . b ) Containing 5 % or more by weight of sucrose ( including invert sugar expressed as
     (cant'd)              sucrose ):
                            1 . Containing no milkfats or containing less than 1,5 % by weight of such fats        10,00
                           2 . Other                                                                               10,00
                   V. Containing 65 % or more by weight of starch :
                       a ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                           invert sugar expressed as sucrose ):
                           – Not containing sugar or cocoa                                                           8,70
                           – Other                                                                                10,00
                       b ) Other                                                                                10,00
      38.19   Chemical products and preparations of the chemical or allied industries ( including those
              consisting of mixtures of natural products), not elsewhere specified or included; residual
              produces of the chemical or allied industries, not elsewhere specified or included :
              T. D-Clucitol ( sorbitol ) other than that falling within subheading 29.04 C III :
                  1 . In aqueous solution :
                      a ) Containing 2 % or less by weight of D^mannitol , calculated on the D-gJucitol
                           content                                                                                22.80
                      b) Other                                                                                14.40
                 11 . Other
                      a ) Containing 2 % or less by weight of D-mannitol , calculated on the D-glucitol
                           content                                                                                22.80
                      b ) Other                                                                                14.40
 ---pagebreak---                                                                                ANNEX V
                               List provided for in Article 9 ( l)(a )
  Heading No
     of the
                                                          Description
Cornton Customs
     Tariff
         07.01  Vegetables, fresh or chilled:
                   G. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots:
                      ex II . Carrots and turnips:
                              – Carrots
                ex H. Onions, shallots and garlic:
                      – Onions and garlic
                  M. Tomatoes
       08.02      Citrus fruit , fresh or dried :
                  ex A. Oranges :
                           - Fresh
                      B. Mandarins ( including tangerines and satsumas ); clementines ,
                           wilkings and other similar citrus hybrids :
                           ex II . Other :
                                     - Mandarins ( including tangerines and satsumas ), fresh
                   ex C. Lemons :
                           - Fresh
       08.04       Grapes , fresh or dried :
                   A. Fresh·
                      1 . Table grapes
 ---pagebreak---                                                                         Ч“7
                                                                                ANNEX VI
                                                List pruvided for in Article 11(L )
  Heading No    |                                                                                j Basic duty
     of the     »                                                                                j ( fixed cosponent )
Cosiwon CUSÏOWS
     1 arif f                                                     Description
                                                                                (X)
        19.03     iViacaiOiii , tpa^hcici and »imiiar product:»:
                  B. Ochcr                                                                                12
        21.04     Sauced ; nn.'.tid vC-uJiHieiK'S and nu^cd seasonings:
                  b . Sauces with a basis o£ tomato puree
       39.02      Foiymeiiaadw'/t and copulyrucriiutiw.l pvoducts ( ior ex£jfespge» poiyc'Jtyferte,
                  po^tetrah Jocdr/Sinei , polyiscbucyie.^, polystyrene , polyvinyl Qtilvtict, polyvinyl ncsvate,
                  polyvinyl chioioacec&te and other polyvinyl disivaiives , poiyocayiic an-d polysnetti.-ecr/iic
                  dciivadvcs , council orie-indenc rciinsj:
                  C. Orner :
                      CÀ IV . Foiypi'Gpyicfté:
                                 – fc» sedpi , of a width exceeding 0,1 nun                                               10,5
                         Vi!. Poiyvirtyl chioride:
                                 ex b ) iti ocher fonili :                                                                10,5
                                        – In cubes
       39.07      Articles of rnatcikis of tfee kinds described ia heading Nos 39.01 to 3?.0i:
                  B. OcflcC :
                      V. Of other materials :
                          ex d ) Othfsr:
                                  – Plaies v/ich a cUtiriitrar of bciween 17 and 21 esn ÊU:d "glas^* or
                                                                                15
                                       polystyrène
                                  –           sschevs and similar arncies, o£ polyethylene                                10,5
                                  – Containers other than csitboys , bottles and ja?s of polystyrene                      15
                                  – Tube and pipe fitriads ; and finished pipes of polyvinyl chloride                   . 10,5
 ---pagebreak---   Heading No                                                                                Basic duty
      of the
                                                                                ( Fixed coeponent )
Cofliaon Customs
      Î ariff
                                                                Description                                                     (*)
         42.02   Travel goods ( for example , trunks , suit-cases , hat-boxes, travelling-bags, rucksacks),
                 shopping-bags , handbags , satchels , brief-cases , wallets , purses , toilet-cases , tool-cases,
                 tobacco-pouches , sheaths , cases , boxes ( for example , for arms, musical instruments,
                 binoculars , jewellery , bottles , collars , footwear , brushes ) and similar containers , of leather or
                 of composition teacher, of vulcanized fibre , of artificial plastic sheeting , of paperboard or of
                 textile fabric :
                 ex A. Of artificial plastic sheeting:
                         – Bags of polyethylene sheeting                                                                         10,5
         48.05   Paper and paperboard , corrugated ( with or without flat surface sheets ), crcped, crinkled,
                 embossed or perforated , in rolls or sheers:
                     A. Paper and paperboard, corrugated                                                                         14
                 ex B. Other :
                         – Creped household paper of a weight per m * of 15 g or more and less than 50 g                         12,5
      ex 48.14    Writing blocks , envelopes , letter cards, plain postcards correspondence cards; boxes, pouches,
                  wallets and writing compendium^, of paper or paperboard , containing only an assortment of
                  paper stationery :
                  – Writing blocks                                                                                15
         48.15    Other paper and paperboard , cut to size or shape :
                  ex B. Other :
                         – Toilet paper in rolls                                                                                12
                         – Paper in strips or rolls for office machines and the like                                              12
         48.16    Boxes , bags and other packing containers , of paper or paperboard ; box files , letter trays and
                  similar articles , of paper or paperboard , of a kind commonly used in offices , shops and the
                  like :
                  ex A. Boxes , bags and other packing containers:
                          – Boxes , of corrugated paper or paperboard                                                             15
                          – Bags and sacks , of kraft paper                                                                       11
                          – Boxes for cigars and cigarettes                                                                       14
      ex 48.18    Registers , exercise books , note books , memorandum blocks , order books, receipt books ,
                  diaries , blotting-pads , binders ( loose-leaf or other), file covers and other stationery of paper or
                  paperboard ; sample and other albums and book covers , of paper or paperboard:
                  – Memorandum blocks and exorcise books                                                                          13
      ex 48.19    Paper or paperboard labels , whether or not printed or gummed :
                  – Labels of all kinds , excluding cigar bands                                                                   14,5
         48.21    Other articles of paper pulp , paper , paperboard or cellulose wadding:
                      B. Napkins and napkin liners for babies:
                         ex I. Not put up for retail sale:
                                  – Of cellulose wadding                                                                          14
                         ex li . Other :
                                  – Of cellulose wadding                                                                          14
                  ex D. Bed linen , table linen , toilet linen (including handkerchiefs and cleaning tissues ) and
                          kitchen linen ; garments :
                          – Hand towels and table napkins                                                                         14
                  ex E. Sanitary towels and tampons:
                          – Sanitary towels , of cellulose wadding                                                                14
 ---pagebreak---   Heading No                                                                                Basic duty
      of the    (
                                                                                ( Fixed component )
Common Customs !                                               Description                                                 (% )
      Tariff    i
     48.21            F. Other :
   ( cont 1 d )           ex 1. Articles of a kind used for surgical , medical or hygienic purposes , not put up for
                                  retail sale :
                                      Napkins and napkin liners of a kind used for hygienic purposes, of cellulose
                                      wadding
                          ex II . Other :
                                      Napkins and napkin liners of a kind used for hygienic purposes , of cellulose
                                      wadding
                  Carboys, bottles , jars , pots , tubular containers and similar containers, of glass, of a kind
                  commonly used for the conveyance or packing of goods ; stoppers and other closures , of
                  glass :
                  “ Excluding containers of a kind commonly used for the conveyance or packing of goods
                      made from glass tubing of a thickness of less than 1 mm and stoppers and other
                      closures
  ex 76.08        Structures and parts of structures ( for example, hangars and other buildings, bridges and
                  bridge-sections, towers , lattice masts , roofs, roofing frameworks, door and window frames,
                  balustrades, pillars and columns), of aluminium; plates , rods , angles , shapes , sections, tubes
                  and the like , prepared for use in structures , of aluminium :
                  – Doors , windows , and door and window frames                                                               8,4
                  – Plates, rods, angles, shapes , sections , tubes and the like , prepared for use in structures, of
                      aluminium alloy                                                                                8,4
       94.03      Other furniture and parts thereof:
                  ex B. Other :
                          – Beds of base metal                                                                               13
                          – Shelving and parts thereof, of base metal                                                        11,5
       94.04      Mattress supports ; articles of bedding or similar furnishing fitted with springs or stuffed or
                  internally fitted with any material or of expanded , foam or sponge rubber or expanded , foam or
                  sponge artificial plastic material , whether or not covered ( for example , mattresses , qutlts ,
                  eiderdowns , cushions , pouffes and pillows ):
                     A. Articles of bedding of similar furnishing of expanded , foam or sponge artificial plastic
                          material , whether or not covered                                                                  12
                  ex B. Other :
                          – Mattress supports , mattresses and pillows                                                       1.3
 ---pagebreak---                                                                                ANNEX VII A
                                  List provided for in Article ^( 2 )
              A. Sensitive products vis- l-vis the Community
                 is constituted on 31 December 1985
  Heading No
    of the
Common Customs                                                   Description
    Tariff
         OJ.Ol      Human hair, unworked, whether or not washed or scoured; waste of human hair
         05.02      Pigs', hogs' and boars' bristles or hair; badger hair and other brush-making hair; waste of such
                    bristles and hair
         05.03      Horsehair and horsehair waste, whether or not put up on a layer or between two layers of
                    other material
         05.05      Fish waste
         05.07      Skins and other parts of birds , with their feathers or down , feathers and parts of feathers
                    (whether or not with trimmed edges) and down ; not further worked than cleaned ,
                    disinfected or treated for preservation ; powder and waste of feathers or parts of feathers
         05.08      Bones and horn-cores, unworked , defatted, simply prepared ( but not cut to shape), treated
                    with acid or degelatinized; powder and waste of these products
         05.09      Ivory, tortoise-shell, horns, anders , hooves, nails, claws and beaks, unworked or simply
                    prepared but not cut to shape, and waste and powder of these products; whalebone and the
                    like , unworked or simply prepared but not cut to shape, and hair and waste of these
                    products
         05.12      Coral and similar substances, unworked or simply prepared but not otherwise worked; shells ,
                    unworked or simply prepared but not cut to shape; powder and waste of shells
         05.13      Natural sponges
         05.14      Ambergris , castoreum , civet and musk; cantharides; bile, whether or not dried ; animal
                    products , fresh , chilled or frozen , or otherwise provisionally preserved , of a kind used in the
                    preparation of pharmaceutical products
         05.15      Animal products not elsewhere specified or included; dead animals of Chapter 1 or Chapter 3 ,
                    unfit for human consumption:
                    ex B. Other:
                            – Sinews and tendons; parings and similar waste, of raw hides or skins
         09.03      Maté
          13.02      Shellac, seed lac, stick lac and other lacs; natural guins , resins, gum-resins and balsams
          13.03      Vegetable saps and extracts; pectic substances , pectinates and pectates; agar-agar and other
                     mucilages and thickeners, derived from vegetable products :
                     A. Vegetable saps and extracts
                     B. Pectic substances, pectinates and pectates:
                         ex I. Dry :
                                 – Pectates
                         ex ¡I . Other .
                                 – Pectates
                     C. Agar-agar and other mucilages and thickeners, derived from vegetable products
 ---pagebreak---   Heaoing ulo
    of the
                                                               Description
Commÿn^Ç|jptoBis
           14.01  Vegetable materials oí a kind used primarily for plaiting ( for example , cereal straw , cleaned ,
                  bleached or dyed , osier , reeds , rushes , rattans , bamboos , raffia and lime bark )
           14.02  Vegetable materials , whether or not put up on a layer or between two layers of other material ,
                  of a kind used primarily as stuffing or as padding ( for example , kapok , vegetable hair and
                  eel-grass )
           14.03  Vegetable materials of a kind used primarily in brushes or in brooms ( for example , sorgho ,
                  piassava , couch-grass and isti«), whether or not in bundles or hanks
           14.05  Vegetable products not elsewhere specified or included
           15.05  Wool grease and fatty substances derived therefrom ( including lanolin )
           15.06  Other animal oils and fats ( including neat's-foot oil and fats from bones or waste)
           15.08  Animal and vegetable oils , boiled , oxidized, dehydrated , sulphurized , blown or polymerized
                  by heat in vacuum or in inert gas, or otherwise modified
           15.10  Fatty acids; acid oils from refining; fatty alcohols
           15.11  Glycerol and glycerol lyes
           15.15  Spermaceti , crude , pressed or refined , whether or not coloured; beeswax and other insect
                  waxes , whether or not coloured
            15.16 Vegetable waxes , whether or not coloured
            15.17 Degras ; residues resulting from the treatment of fatty substances or animal or vegetable
                  waxes
                    A. Degras
            17.04 Sugar confectionery , not containing cocoa
            18.03 Cocoa paste ( in bulk or in block), whether or not defatted
            18.04 Cocoa butter ( fat or oil )
            18.05 Cocoa powder , unsweetened
            18.06  Chocolate and other food preparations containing cocoa
            19.02  Malt extract ; preparations of flour, meal , starch or malt extra«, of a kind used as infant food
                   or for dietetic or culinary purposes , containing less than 50% by weight of cocoa
            19.03  Macaroni , spaghetti and similar products
            19.04  Tapioca and sago; tapioca and s3go substitutes obtained from potato or other starches
            19.05  Prepared foods obtained by the swelling or roasting of cereals or cereal products ( puffed rice ,
                   corn flakes and similar products)
            19.07  Bread , ships' biscuits and other ordinary bakers' wares, not containing added sugar , honey ,
                   eggs , fats , cheese or fruit ; communion wafers , cachets of a kind suitable for pharmaceutical
                   use , sealing wafers , rice paper and similar products
            19.08  Pastry , biscuits , cakes and other fine bakers' wares , whether or not containing cocoa in any
                   proportion
            21.02  Extracts , essences or concentrates , of coffee , tea or maté and preparations with a basis of
                   those extracts, essences or concentrates; roasted chicory and other roasted coffee substitutes
                   and extracts , essences and concentrates thereof
 ---pagebreak---   Heading No
    of tne
Common Customs                                                Description
    Tariff
           21.03  Mustard flour and prepared mustard
           21.04  Sauces; mixed condiments and mixed seasonings
           21.05  Soups and broths , in liquid, solid or powder form; homogenized composite food
                  preparations
           21.06  Natural yeasts ( active or inactive); prepared baking powders:
                  A. Active natural yeasts
                  C. Prepared baking powders
           21.07  Food preparations not elsewhere specified or included:
                  A. Cereals in grain or ear form , pre-cooked or otherwise prepared
                  B. Ravioli , macaroni , spaghetti and similar products, not stuffed , cooked ; the foregoing
                       preparations,, stuffed , whether or not cooked
                  C. Ice-cream ( not including ice-cream powder) and other ices
                  D. Prepared yoghurt; prepared tnilk , in powder form , for use as infants* food or for dietetic
                       or culinary purposes
                  E. Cheese fondues
                  Ci . Other
           22.01  Waters , including spa waters and aerated waters ; icc ana snow:
           22.02  Lemonade , flavoured spa waters and flavoured aerated waters, and other non-alcoholic
                  beverages , not including fruit and vegetable juices falling within heading No 20.07
           22.03  Beer made from malt
           22.06  Vermouths, and other wines of fresh grapes flavoured with aromatic extracts
           22.08  Ethyl alcohol or neutral spirits, undenatured , of an alcoholic strength of 80 7o vol or higher;
                  denatured spirits (including ethyl alcohol and neutral spirits ) of any strength :
                  ex A. Denatured spirits ( including ethyl alcohol and neutral spirits) of any strength:
                           – Excluding alcohol obtained from the agricultural products listed in Annex II to the
                                EEC Treaty
                       B. Ethyl alcohol or neutral spirits, undenatured , of an alcoholic strength of 80% vol or
                           higher
            22.09 Spirits ( other than those of heading No 22.08 ); liqueurs and other spirituous beverages;
                  compound alcoholic preparations ( known as ‘concentrated extracts’) for the manufacture of
                   beverages:
                   A. Spirits (other than those of heading No 22.08 ), in containers holding:
                        ex I. Two litres or less :
                                – Excluding alcohol obtained from the agricultural products listed in Annex II to
                                   the EEC Treaty
                        ex II . More than two litres :
                                – Excluding alcohol obtained from the agricultural products listed in Annex II to
                                   the EEC Treaty
                   B. Compound alcoholic preparations ( known as ‘concentrated extracts’) for the manufacture
                        of beverages
                   C Spirituous beverages:
                              I. Ruin , arrack and tafia
                            II . Gin
                           III . Whisky
                           IV . Vodka , with an alcoholic strength of 45,4 % yol or less and plum , pear or cherry
                                 spirit ( excluding liqueurs)
                        ex V. Other :
                                 – On a cereal base
 ---pagebreak---     Heading No
      or che
Γ, ommon Customs                                                Description
      Tariff
            24.02  Manufactured tobacco; tobacco extracts and essences
            28.01  Halogens ( fluorine , chlorine, bromine and iodine ):
                   B. Chlorine
            28.03  Carbon ( including carbon black )
            28.54  Hydrogen peroxide ( including solid hydrogen peroxide)
            29.01  Hydrocarbons :
                   A. Acyclic:
                       ex l . For use as power or heating fuels:
                                  – Excluding acetylene
                       ex U. For other purposes :
                                  – Excluding acetylene
                   B. Cyclanes and cyclenes :
                        I. Azulene and its alkyl derivatives
                       Π . Other :
                            ex a ) For use as power or heating fuels :
                                      – Excluding decahydronaphthalene
                            ex b } For other purposes:
                                      – Excluding decahydronaphthalene
                   C. Cycloterpenes
                   l>. Aromatic :
                               I. Benzene , toluene and xylenes
                              II . Styrene
                             IIÍ . Ethylbenzene
                            IV . Cumene ( isopropylbenzene )
                       ex V. Naphthalene and anthracene :
                                    – Anthracene
                             VI . Biphenyl and cerphenyls
                       ex VII . Other :
                                    – Excluding tetrahydronaphtalene
            29.04  Acyclic alcohols and their halogenated , sulphonated , nitrated or nitrosated derivatives:
                   C. Polyhydric alcohols :
                        II . D-Mannitol ( mannitol)
                       III . D-GIucito! (sorbitol )
            29.10  Acetals and hemiacetaU and single or complex oxygen-function acetals and hemiacetals, and
                   their halogenated , sulphonared , nitrated or nitrosated derivatives:
                   ex B. Other :
                            – Methylglucosides
             29.14 Monocarboxylic acids and their anhydrides , halides , peroxides and peradds, and their
                   halogenated , sulphonated , nitrated or nitrosated derivatives:
                   A. Saturated acyclic monocarboxylic acids :
                       ex XI . Other :
                                   – Esters of D-Glucitol (sorbitol )
                   B. Unsaturated acyclic monocarboxylic acids:
                       ex IV . Other :
                                   b ) Other
                                   – Esters of D'Glucitol ( sorbitol )
 ---pagebreak---   Heading No
    of the
Common Customs                                                          Description
    Tan ff
           29 . IS Polycarboxylic adds and their anhydrides , halides, peroxides and peracids, and their
                   halogenated , sulphonated , nitrated or nitrosated derivatives:
                   A. Acyclic polycarboxylic acids:
                       ex V. Other :
                                    – Itaconic acid and its salts and esters
                   C. Aromatic polycarboxylic acids :
                              I. Phthalic anhydride
                       ex 111 . Other :
                                    –    Di butyl phthalates (ortho)
                                    –    Dioctyl orthophthalates
                                    –    Diisooctyl, diisononyl and diisodecyl phthalates
                                    –    Other esters of diiso-butyl
           29.16   Carboxylic acids with alcohol , phenol , aldehyde or ketone function and other single or
                   complex oxygen-function carboxylic acids and their anhydrides, halides , peroxides and
                   peracids , and their halogenated , sulphonated , nitrated or nitrosated derivatives:
                   A. Carboxylic acids with alcohol function :
                                 1 . Lactic acid and its salts and esters
                               III . Tartaric acid and its salts and esters
                               IV . Citric acid and its salts and esters
                                V. Gluconic acid and its salts and esters
                       ex VIII . Other :
                                      – Glyceric acid , glycolic acid , saccharic acid , isosaccharic acid , heptasaccharic
                                           acid and their salts and esters
           29.23   Single or complex oxygen – function amino-compounds :
                   D. Amino-acid»
                          1 . l ysine and its esters, and their salts
                        111 . Glutamic acid and its salts
           29.3S   Heterocyclic compounds; nucleic acids:
                   ex Q. Other:
                              – Anhydride compounds of D-Clucitol (sorbitol ) (e.g. sorbitans), excluding maltol
                                   and isomatol
                              – Lactones which are internal esters of hydroxy acids and gluconic acid
                                   derivatives
                              – Intermediary products of the chemical processing of penicillin in the antibiotics
                                    falling within tariff subheading 29.44 A or C
           29.38   Provitamins and vitamins , natural or reproduced by synthesis ( including natural
                   concentrate:;), derivatives thereof used primarily as vitamins, and intermixtures of the
                    foregoing, whether or not in any solvent :
                   B. Vitamins , unmixed , whether ot not in aqueous solution :
                        ex II . Vitamins            B ,, B6 , I'»,,, and H '
                                    – Vitamin B u
                             IV . Vitamin C
           29.43   Sugars , chemically pure , other than sucrose, glucose and lactose ; sugar ethers and sugar
                   esters , and their salts, other than products of heading Nos 29.39 , ¿9.41 and 29.42 :
                   ex B. Other :
                             – Ievulo.se
                             – Lcvulose salts and esters
                             – Sorbose and its salts and esters
 ---pagebreak---    Heau1 Uy «υ
     of the
Common Customs
                                                                    Description
     Tariff
                29.44 Antibiotics :
                      cx A. Penicillins :
                               – Excluding those requiring more than 15,3 kg of white sugar to produce one
                                    kilogram
                      ex C. Other antibiotics :
                               – Oxytetracyclin and erythromycin and their salts
                30.03 Medicaments ( including veterinary medicaments ):
                      A. Not put up in forms or in packings of a kind sold by retail :
                          II . Other
                      B. Put up in forms or in packings of a kind sold by retail :
                          11 . Other :
                                    a ) Containing penicillin , streptomycin or their derivatives
                               ex b ) Other :
                                        – Containing antibiotics or their derivatives other than those listed under
                                           subheading B. 11 a ); insulin , gold salts for the treatment of tuberculosis ,
                                           organo-arsenous products for the treatment of syphilis and products for the
                                           treatment of leprosy
                31.02 Mineral or chemical fertilizers, nitrogenous :
                          A. Natural sodium nitrate
                      ex C. Other :
                               – Excluding ammonium nitrate in packages of a gross weight of not less than 45 kg,
                                    calcium nitrate having a nitrogen content of not more than 16% , calcium nitrate
                                    and magnesium nitrate
                32.09 Varnishes and lacquers ; distempers ; prepared water pigments of the kind used for finishing
                      leather ; paints and enamels; pigments dispersed in linseed oil , white spirit , spirits of
                      turpentine or other media of a kind used in the manufacture of paints or enamels; stamping
                      foils ; dyes or other colouring matter in forms or packings of a kind sold by retail ; solutions as
                      defined by Note 4 to this Chapter:
                      A. Varnishes and lacquers ; distempers ; prepared water pigments of the kind used for
                           finishing leather ; paints and enamels ; pigments dispersed in linseed oil , white spirit , spirits
                           of turpentine or other media of a kind used in the manufacture of paints or enamels ;
                           solutions as defined by Note 4 to this Chapter :
                                ï . Pearl essence
                           ex II . Other :
                                    – Excluding non-precious metals in paste form used in the manufacture of
                                        paints
                          ex B. Stamping foils:
                                    – Common metal-based
                               C. Dyes or other colouring matter in forms or packings of a kind sold by retail
                32.12 Glaziers' putty ; grafting putty ; painters' fillings; non-refractory surfacing preparations;
                      stopping , sealing and similar mastics , including resin mastics and cements
                32.13 Writing ink , printing ink and other inks :
                      B. Printing ink
                      C. Other inks
             ex 34.02 Organic surface-active agents ; surface-active preparations and washing preparations ,
                      whether or not containing soap :
                      – Ethoxylates
 ---pagebreak---   Heading No
    nf the
Common Customs
                                                                 Description
    Tariff
            35.01    Casein , caseinates and other casein derivatives; casein glue :
            35.02    Albumins, albuminates and other albumin derivatives:
                     A. Albumins:
                         II . Other :
                              a) Ovalbumin and lactalbumin
            35.05    Dextrins and dextrin glues; soluble or roasted starches; starch glues
            35.06    Prepared glues not elsewhere specified or included; products suitable for use as glues put up
                     for sale by retail as glues in packages not exceeding a net weight of 1 kg
            35.07    Enzymes; prepared enzymes not elsewhere specified or included
         ex 37.03    Sensitized paper, paperboard and cloth , unexposed or exposed but not developed:
                      - Printing paper
            38.12    Prepared glazings , prepared dressings and prepared mordants , of a kind used in the textile ,
                     paper, leather or like industries:
                     A. Prepared glazings and prepared dressings :
                          1. With a basis of amylaceous substances
            38.19  . Chemical products and preparations of the chemical or allied industries ( including those
                     consisting of mixtures of natural products), not elsewhere specified or included; residual
                     products of the chemical or allied industries , not elsewhere specified or included:
                     Q. Foundry core binders based on synthetic resins
                     T. i>-Glucitol ( sorbitol) other than that falling within subheading 29.04 C 111
                     X. Other
             39.01   Condensation , polycondensation and polyaddition products, whether or not modified or
                      polymerized and whether or not linear ( for example, phenoplasts , aminoplasts , alkyds ,
                      polyallyl esters and other unsaturated polyesters , silicones):
                      ex A. Ion exchangers:
                              – Phenoplasts , excluding those of the Novolak type
                         C. Other :
                                   I. Phenoplasts:
                                      ex a) In one of the forms mentioned in Note 3 ( a ) and ( b) to this Chapter:
                                            – Resins, excluding those of rhe Novolak type
                                      ex b) In other forms:
                                            – Plates , sheets or strip , rigid , weighing more than 160 g/ m2 , whether
                                                or not printed
                                             – Plates , sheets or strip, neither rigid nor spongy , weighing more than
                                                160 g / m2 , not printed
                                  Π . Aminoplasts:
                                      ex b) In other forms:
                                             – Plates , sheets or strip , rigid , weighing more than 160g/ m2 , whether
                                                or not printed
                                             – Plates , sheets or strip , neither rigid nor spongy , weighing more than
                                                 160 g / m2 , not printed
 ---pagebreak---    Heading lio
     of lhe
Common Customs .                                                     Description
     Tariff
           39.01      C.      III . Alkyds and other polyesters :
          (cant'd)                   ex a ) In one of the forms mentioned in Note 3 ( d ) to this Chapter:
                                              – Plates, sheets or strip , rigid , weighing more than 1 60 g / m 2 , whether
                                                   or not printed
                                              – Plates , sheets or strip , neither ng;d nor spongy , weighing more than
                                                   160 g / m2 , not printed
                                     ex b ) Other :
                                              – Non alkydic polyesters , unsaturated , in one of the forms mentioned
                                                   in Note 3 ( a ) and ( b ) to this Chapter , for polyurethanes , other than
                                                   for moulding or extruding
                          ex IV . Polyamides:
                                     – Plates , sheets or strip , rigid , weighing more than 1 60 g / m2 » whether or not
                                          printed
                                     – Plates , sheets or strip , neither rigid nor spongy , weighing more than 160
                                          g / m 2 , notprimed
                          ex V. Polyurethanes:
                                      – In one of the forms mentioned in Note 3 ( a ) and ( b ) to this Chapter
                                      – Plates , sheets or strip , rigid , weighing more than 1 60 g / m 2 , whether or not
                                          printed
                                      – Plates , sheets or strip , neither rigid nor spongy , weighing more than
                                          160 g / m 2 , not printed
                          ex VI . Silicones :
                                      – Plates , sheets or strip , neither rigid nor spongy , weighing more than
                                          160 g / m2 , not printed
                          ex VII . Other :
                                      – Plates , sheets or strip , rigid , weighing more than 160 g/ m2 , whether or not
                                          printed
                                      – Plates , sheets or strip , neither rigid nor spongy , weighing more than 160
                                          g/ m2 , not printed
                                      – Resins , other than expoxide resins , in one of the forms mentioned in Note
                                          3 ( a ) and ( b ) to this Chapter;
                                          – Polyether alcohols
                                          – Systems for polyurethanes
             39.02 Polymerization and copolymerization products ( for example , polyethylene , polytetrahalo-
                   ethylenes , polyisobutylene , polystyrene , polyvinyl chloride, polyvinyl acetate , polyvinyl
                   chloroacetate and other polyvinyl derivatives , poiyacrylic and polymethacrylic derivatives ,
                   coumarone-indene resins ):
                   C. Other :
                              !. Polyethylene :
                                      a ) In one of the forms mentioned in Note 3 ( a ) and ( b ) to this Chapter :
                                   ex b) In other forms:
                                           – Plates , sheets or strip , rigid , weighing more than 1 6Ü g / m2 , whether or
                                               not printed
                                           – Adhesives based on resin emulsions
                                           – Waste and scrap
                       ex   11 . Polytetrahaloethylenes :
                                   – Plates , sheets or strip , rigid , weighing more than 160 g / m 2 , whether or not
                                       printed
                                   – Adhesives based on resin emulsions
 ---pagebreak---   Heading No   |
    of the
Common Customs                                                Description
    T arif f
       39.02     C. ex   111 . Polysulphohploethylenes :
      (cont’d)                 – Plates , sheets or strip, rigid , weighing more than 160 g/ m2 , whether or not
                                   printed
                               – Adhesives based on resin emulsions
                    ex IV. Polypropylene:
                               – In one of the forms mentioned in Note 3 ( a) and ( b) to this Chapter, and waste
                                   and scrap
                               – Plates, sheets or strip, rigid , weighing more than 160 g / m2 , whether or not
                                   printed
                               – Adhesives based on resin emulsions
                    ex    V. Polyisobutylene:
                               – Plates, sheets or strip , rigid , weighing more than 160 g / m2 , whether or not
                                   printed
                               – Adhesives based on resin emulsions
                         VI . Polystyrene and copolymers of styrene:
                               ex b ) In other forms:
                                      – Plates , sheets or strip , rigid , weighing more than 1 60 g / m2 , whether or
                                          not printed
                                      – Adhesives based on resin emulsions
                        Vil . Polyvinyl chloride:
                                  a) In one of the forms mentioned in Note 3 ( a) and (b) to this Chapter
                                      – Products for moulding
                                      – Emulsion-type resins for pastes
                               ex b ) In other forms:
                                      – Plates , sheets or strip , rigid, weighing more than 160 g/ m2 , whether or
                                          not prinred
                                      – Adhesives based on resin emulsions
                   ex VIII . Polyvinylidene chloride ; copolymers of vinylidenc chloride with vinyl
                               chloride :
                               – Plates , sheets or strip , rigid , weighing more than 160 g / m2 , whether or not
                                   printed
                               – Adhesives based on resin emulsions
                     ex IX . Polyvinyl acetate :
                               – Plates , sheets or strip , rigid , weighing more than 160 g / m 2 , whether or not
                                   printed
                               – Adhesives based on resin emulsions
                     ex   X. Copolymers of vinyl chloride with vinyl acetate:
                               – Plates , sheets or strip , rigid , weighing more than 1 60 g / m 2 , whether or not
                                   printed
                               – Adhesives based on resin emulsions
                     ex XI . Polyvinyl alcohols , acetals and ethers :
                               – Plates , sheets or strip , rigid , weighing more than 160 g / m2 , whether or not
                                   printed
                               – Adhesives based on resin cimd.d'.ns
                     ex XII . Acrylic polymers, merhacrylic polymers and acrylo-methacrylic copolymers :
                               – Plates , sheets or strip , rigid , weighing more than 160 g/ m2 , whether or not
                                   printed
                               – Adhesives based on resin emulsions
                        XIV. Other polymerization or copolymerization products:
                               ex b) In other forms.
                                      – Plates , sheets or strip , rigid , weighing more than 1 60 g / m2 , whether or
                                          not printed
                                      – Adhesives based on resin emulsions
 ---pagebreak---                                                  «y
  Heading No
    of thé
                                                              Description
Common Çus toms
    Tan f f
        39.03   Regenerated cellulose ; cellulose nitrate , cellulose rotate and other cellulose esters , cellulose
                ethers and other chemical derivatives ofcellules,., plasticised ot not ( Tor example , collodions ,
                celluloid); vulcanized fibre:
                B. Other :
                          I. Regenerated cellulose:
                              b) Other :
                                  exl . Sheets, film or strip , coiled or nor , of a thickness of less than
                                         0,7 5 mm :
                                         – Of a weight not exceeding ISO g / m2 , not printed
                                  ex 2 . Other :
                                         – Plates, sheets or strip , of a weight not exceeding 160 g / m2 , not
                                             printed
                                         – Plates, sheets or strip , rigid , weighing more than 1 60 g / m2 , whether
                                             or not printed
                         II . Cellulose nitrates :
                              b ) Plasticized :
                                     1 . With camphor or otherwise ( for example , celluloid ):
                                         ex aa ) Film in rolls or in strips , for cinematography or photography:
                                                 – Of celluloid
                                                 – Other , rigid , weighing more than 160 g / m2 , whether or not
                                                     printed
                                                 – Of a weight not exceeding 1 60 g/ m2 , not printed
                                         ex bb ) Other :
                                                 – Plates, sheets , strips or tubes , of celluloid
                                                 – Other plates , sheets or strip , rigid , weighing more than
                                                     160 g / m2 , whether or not printed
                                                 – Plates , sheets or strip, of a weight not exceeding 160 g / m2 ,
                                                     whether or not printed
                       III . Cellulose acetates :
                              b ) Plasticized :
                                  ex 2. Film in rolls or in strips , for cinematography or photography:
                                         – Of a weight not exceeding 160 g/ m2 , not printed
                                         – Rigid , weighing more than 160 g/ m2 , whether or not primed
                                  ex 3 . Sheets, film or strip , coiled or not, of a thickness of less than
                                         0,75 mm:
                                         – Of a weight not exceeding 160 g / m2 , not printed
                                     4 . Other :
                                         ex bb) Other:
                                                 – Plates , sheets or strip , rigid , weighing more than 160 g / m2 ,
                                                     whether or not printed
                                                 – Plates, sheets or 6trip, of a weight not exceeding 160 g/ m2 ,
                                                     not printed              • ■
                        IV . Other cellulose esters :
                              b) Plasticized:
                                  ex 2. Film in rolls or in strips , for cinematography or photography:
                                         – Rigid, weighing more than 160 g / m2 , whether or not printed
                                         – Of a weight not exceeding 160 g / m 2 , not printed
 ---pagebreak---   Headinq No
    of tfie
Common Customs                                                   Description                *
    T ari f f
         39.03   B.     IV. b) ex 3 . Sheets, film or strip , coiled or not, of a thickness of less than
        (cont'd)                          0,75 mm :
                                          – Of a weight not exceeding 160 g/ m2 , not printed
                                      4 . Other :
                                          ex bb) Other: .
                                                  – Plates , sheets or strip , rigid , weighing more than 160 g / m2 ,
                                                       whether or not printed
                                                  – Plates, sheets or strip, of a weight not exceeding 160 g/ m2 ,
                                                       not primed
                         V. Cellulose ethers and other chemical derivatives of cellulose :
                               b) Plasticized:
                                   – Other :
                                       ex aa) Ethylcellulose:
                                                – Plates, sheets or strip , rigid, weighing more than 160 g / m2 ,
                                                    whether or not printed
                                                – Plates , sheets or strip, of a weight not exceeding 160 g/ m2 , not
                                                    printed
                                           bb ) Other:
                                                – Plates , sheets or strip , rigid , weighing more than 160 g/ m 2 ,
                                                    whether or not printed
                                                – Plates , sheets or strip , of a weight not exceeding 160 g / m2 , not
                                                    printed
                     ex VI . Vulcanized fibre :
                                – Plates, sheets or strip , rigid , weighing more than 160 g/ m2 , whether or not
                                    printed , of artificial plastic materials
           39.06 Other high polymers, artificial resins and artificial plastic materials , including alginic acid , its
                 salts and esters; linoxyn:
                 B. Other :
                          1 . Starches, esterified or etherified
                     ex 11 . Other:
                              – Dexthaus
                              – Heteropolysaccharinc
                              – Other, excluding linoxyn
           39.07  Articles of materials of the kinds described in heading Nos 39.01 to 39.06 :
                  A. Articles for technical uses , for use in civil aircraft
                  B. Other :
                      ex 1 . Of regenerated cellulose :
                              . - · Excluding: artificial sausage casings ; floor coverings ; fans and hand screens ,
                                    comprising sheets of plastic matciials and frames and handles of all materials ,
                                    except for precious metals; corset busks and similar supports for articles of
                                    apparel or clothing accessories; articles of clothing
                      ex H. Of vulcanized fibre :
                                – Excluding: fans and hand screens comprising sheets of plastic materials and
                                    frames and handles of all materials , except for precious metals; corset busks
                                    and similar supports for articles of apparel or clothing accessories
                      ex III . Of hardened proteins :
                                – Excluding: artificial sausage casings; fans and hand screens comprising sheets
                                    of plastic materials and frames and handles of all materials, except for precious
                                    metals
 ---pagebreak---   Headinq No   j
    of the
Common Customs                                                   Description
    Tariff
       39.07     B. ex IV . Of chemical derivatives of rubber :
      (cant'd)                – Excluding : floor coverings ; fans and hand screens , comprising sheets of plastic
                                   materials and trames and handies of all materials except for preaous metals;
                                   corset busks and similar suoports for articles of apparel or clothing
                                   accessories ; articles of clothing
                         V. Of other materials :
                                  a ) Spools , reels and similar supports for photographic and cinematographic
                                      film or for tapes , films and the like falling within heading No 92.12
                              ex d ) Other:
                                      – Excluding: artificial sausage casings ; floor coverings ; articles of
                                          clothing
     ex 40.10    Transmission , conveyor or elevator belts or belting , of vulcanized rubber:
                 – Excluding transmission belts or belting , of trapezoidal cross-section
         40.11   Rubber tyres , tyre cases , interchangeable tyre treads , inner tubes and eyre flaps , for wheels of
                 all kinds :
                 ex A. Solid or cushion tyres and interchangeable tyre treads:
                         – Interchangeable tyre treads weighing up to 20 kg each
                     B. Other :
                         ex I. Pneumatic tyres for use on civil aircraft :
                                 – Weighing up to 20 kg each
                         ex 11 . Other :
                                  – Weighing up to 20 kg each
         42.02   Travel goods ( for example, trunks , suit-cases , hat-boxes , travelling-bags , rucksacks ),
                 shopping-bags , handbags , satchels , brief-cases , wallets , purses , toilet-cases , tool-cases,
                 tobacco-pouches , sheaths , cases , boxes ( for example , for arms , musical instruments ,
                 binoculars , jewellery , bottles , collars , footwear , brushes ) and similar containers, of leather or
                 of composition leather , of vulcanized fibre , of artificial plastic sheeting , of paperboard or of
                 textile fabric :
                 ex A. Of artificial plastic sheeting:
                         – Excluding cigar and cigarette cases , match holders , tobacco-pouches , trunks ,
                             suit-cases and valises , cases and similar articles for holding toiletries
                 ex B. Of other materials :
                         – Excluding cigar and cigarette cases , match holders , tobacco-pouches , trunks ,
                             suit-cases and valises , cases and similar articles for holding toiletries
         44.14   Wood sawn lengthwise , sliced or peeled but not further prepared , of a thickness not exceeding
                 5 mm ; veneer sheets and sheets for plywood , of a thickness not exceeding 5 mm
         48.11   Wallpaper and lincrusta ; window transparencies of paper
         48.13   Carbon and other copying papers (including duplicator stencils ) and transfer papers , cut to
                 size , whether or not put up in boxes
         48.15   Other paper and paperboard , cut to size or shape :
                 ex B. Other :
                         – Toilet paper
         48.16   Boxes , bags and other packing containers , of paper or paperboard , box files , letter trays and
                 similar articles , of paper or paperboard , of a kind commonly used in offices , shops and the
                 like :
                 ex A. Boxes , bags and other packing containers of paper or paperboard :
                         – Boxes , bags and other packing containers , primed , and boxes and casks, not
                             printed
 ---pagebreak---   Heading do
    οΓ l!,e    1
Common Customs                                                 Description
    T ariff
         48.21   Other articles of paper pulp , paper , paperboard or cellulose wadding:
                 ex A. Perforated paper and paperboard for Jacquard and similar machines :
                          – Of paper , of a weight not exceeding 106 g / m*, not primed
                    B. Napkins and napkin liners , for babies :
                          ex I. Not put up for retail sale:
                                  – Of paper pulp , cellulose wadding or unprinted paper
                         ex 11 . Other :
                                  – Of paper pulp , cellulose wadding or unprinted paper
                 ex D. Bed linen , table linen , toiler linen ( including handkerchiefs and cleaning tissues ) and
                          kitchen linen ; garments:
                          – Of paper pulp , cellulose wadding or unprinted paper
                 ex E. Sanitary towels and tampons :
                          – Of paper pulp , cellulose wadding or unprinted paper
                     F. Other :
                          ex !. Articles of a kind used for surgical , medical or hygienic purposes , not put up for
                                  retail sale :
                                  – Of paper pulp , cellulose wadding or unprinted paper
                          ex II . Other :
                                  – Of paper pulp , cellulose wadding or unprinted paper , excluding cards for
                                      statistical machines and chart paper for recording equipment
      ex 49.09   Picture postcards , Christmas and other picture greeting cards , printed by any process , with or
                 without trimmings:
                 – Picture postcards , cut to shape or in sheets
         49.10   Calendars of any kind , of paper or paperboard , including calendar blocks
         49.11   Other printed matter , including printed pictures and photographs :
                 ex B. Other :
                          – Excluding printed pictures and photographs , meteorological and scientific charts ;
                               communications , theses , dissertations and reports on scientific , literary and artistic
                               subjects not falling within heading No 49.01 , published by official bodies or
                               cultural institutions , printed tu any language and trade and tourist advertising
                               books
         51.04    Woven fabrics of man-made fibres ( continuous ), including woven fabrics of monofi! or strip
                  of heading No 51.01 or 51.02:
                  A. Woven fabrics of synthetic textile fibres :
                      ex I. For tyres :
                                – excluding materials of monofii and auificial straw falling within heading No
                                    51.02
                      ex II . Fabrics containing elastomeric yarn :
                                 – Excluding materials of monoftl and artificial straw falling within heading No
                                    51.02
                      ex IV . Other :
                                 – Excluding materials of mer.nfil and attificial straw falling within heading No
                                    51.02
                  S. Woven fabrics of regenerated textile fibres :
                      e>:    I. For tyres :
                                 – Excluding materials of munolil and artificial straw falling within heading No
                                    51.02
                      ex II . Fabrics containing elastomeric yarn :
                                 – Excluding materials of monofii and artificial straw falling within heading No
                                    51.02
                      cx III . Other :
                                 – Excluding materials of monofii and artificial straw falling w irhin heading No
                                    51.02
 ---pagebreak---   Heading No
    of -t-fre
Common Customs                                                  Description
    Tariff
        S6.01  Man-made fibres ( discontinuous ), not carded , combed or otherwise prepared for
               spinning:
               ex A. Synthetic textile fibres :
                        – With the exception of polyester
        56.02  Continuous filament tow for the manufacture of man-made fibres (discontinuous):
               A. Of synthetic textile fibres
        56.03  Waste ( including yarn waste and pulled or garnetted rags) of man-made fibres ( continuous or
               discontinuous ), not carded , combed or otherwise prepared for spinning:
               A. Of synthetic textile fibres
        56.04  Man-made fibres ( discontinuous or waste), carded , combed or otherwise prepared for
               spinning:
               A. Synthetic textile fibres
        56.05  Yarn of man-made fibres (discontinuous or waste), not put up for retail sale:
               ex A. Of synthetic textile fibres:
                        – Fancy yarn
               ex B. Of regenerated textile fibres :
                        – Fancy yam
        58.04  Woven pile fabrics and chenille fabrics ( other than terry towelling or similar terry fabrics of
               cotton falling within heading No 55.08 and fabrics falling within heading No 58.05 ):
                – Of silk , of man-made fibres and of wool or of fine animal hair
        58.05   Narrow woven fabrics , and narrow fabrics ( bolduc) consisting of warp without weft
                assembled by means of an adhesive , other than goods falling within heading No 58.06 :
               A. Narrow woven fabrics :
                    I. Pile fabrics or chenille fabrics :
                        ex a ) Of man-made fibres or of cotton :
                               – Of man-made fibres
                            b) Of silk , of noil silk or of other waste silk
        58.07   Chenille yarn ( including flock chenille yarn ), gimped yam (other than metallized yam of
                heading No 52.01 and gimped horsehair yam ); braids and ornamental trimmings in the piece;
                tassels , pompons and the like:
                ex A. Braids of a width of 5 cm or less , of man-made fibres ( including tnonofil or strip of
                         heading No 5 1 . 01 or 51 . 02 ), of flax , or ramie or of vegetable textile fibres of Chapter
                         57 :
                         – Of silk or man-made fibres , without metals
                ex B. Other :
                         – Of silk or man-made fibres, without metals
         58.08  Tulle and other net fabrics ( but not including woven , knitted or crocheted fabrics ),
                plain :
                ex A. Tulle or other net fabrics not comprised in B below:
                         – Of man-made fibres
                ex B. Knotted net fabrics :
                         – Of man-made fibres
         58.09  Tulle and other net fabrics ( but not including woven , knitted or crocheted fabrics), figured ;        ,
                hand or mechanically made lace , in the piece , in strips or in motifs :
                ex A. Tulle and other net fabrics :
                         – Of man-made fibres
 ---pagebreak---   Heading No
    of tne
Common Customs                                            Description
    Tariff
       58.09       B. L.acc :
      (cont'd)         ex I. Hand-made :
                               – Of man-made fibres
                       ex II . Mechanically made:
                               – Of man-made fibres
        59.02  Felt and articles of felt, whether or not impregnated or coated :
               ex A. Felt in the piece or simply cut to rectangular shape:
                       -- Rugs , carpets and runners
               ex B. Other:
                       – Rugs, 'carpets and runners
     ex 59.10  Linoleum and materials prepared on a textile base in a similar manner to linoleum , whether or
               not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating
               applied on a textile base , cut to shape or not:
               – Weighing more than 1 400 g/ m2
     ex 59.12  Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery ,
               studio back-cloths or the like :
               – Impregnated or coated textile fabrics of a weight not exceeding 1 400 g/ m2
     ex 59.13  Elastic fabrics trimmings ( other than knitted or crocheted goods) consisting of textile
               materials combined with rubber threads :
               – of a width not exceeding 50 cm , excluding those of wool or of fine animal hair
         60.01 Knitted or crocheted fabric, not elastic nor rubberized :
               A. Of wool or of fine animal hair
               B. Of man-made fibres
               C. Of other textile materials :
                        I. Of cotton
                    ex II . Of other textile materials :
                            – Excluding those of silk
         61.06 Shawls , scarves , mufflers , mantillas, veils and the like:
               A. Of silk or of noil or other waste silk
                B. Of synthetic textile fibres
                C. Of regenerated textile fibres
         64.05  Parts of footwear , removable in-soles , hose protectors and heel cushions , of any material
                except metal :
                ex A. Assemblies of uppers affixed to inner soles or to other sole components , but without
                        outer soles :
                        – Of rubber ór artificial plastic materials
                ex B. Other:
                        – Of rubber or artificial plastic materials
         68.02  Worked monumental or building stone , and articles thereof ( including mosaic cubes), other
                than goods falling within heading No 68.01 or within Chapter 69
         68.04  Hand polishing stones , whetstones , oilstones , hones and the like, and millstones,
                grindstones, grinding wheels and the like ( including grinding , sharpening , polishing, trueing
                and cutting wheels , heads, discs and points), of natural stone ( agglomerated or not), of
                agglomerated natural or artificial abrasives , or of pottery , with or without cores, shanks,
                sockets , axles ami the like of other materials , but without frameworks ; segments and other
                finished parts of such stones and wheels , of natural stone (agglomerated or not), of
                agglomerated natural or artificial abrasives , or of pottery:
 ---pagebreak---   Heading No
    of the
Common Customs                                               Description
    T ariff
        68.04   B. Other :
       (cant'd)
                        1 . Of agglomerated abrasives:
                             ex a) Made of natural or synthetic diamonds:
                                    – Artificial , excluding millstones , etc.
                             ex b ) Other:
                                    – Artificial , excluding millstones , etc.
                    ex II . Other :
                             – Artificial , excluding millstones , etc.
          68.06 Natural or artificial abrasive powder or grain , on a base of woven fabric , of paper ,
                or paperboard or of other materials, whether or not cut to shape or sewn or otherwise made
                up
          69.02 Refractory bricks , blocks , tiles and similar refractory constructional goods
          70.04 Unworked cast or rolled glass (including flashed or wired glass), whether figured or not , in
                rectangles:
                ex B. Other :
                        – Of a thickness greater than 5 mm but no greater than 10 mm
       ex 70.0S Unworked drawn or blown glass ( including flashed glass ), in rectangles:
                – Of a thickness no greater than 3 mm
       ex 70.06 Cast , rolled , drawn or blown glass ( including flashed or wired glass ), in rectangles , surface
                ground or polished , but not further worked :
                – Not wired , of a thickness no greater than 5 mm
          70.08 Safety glass consisting of toughened or laminated glass, shaped or not
          70.14 Illuminating glassware , signalling glassware and optical elements of glass, not optically
                worked nor of optical glass:
                A. Articles for electrical lighting fittings :
                    ex I. Facetted glass , plates, balls , pear-shaped drops , flower-shaped pieces , pendants
                              and similar articles for trimming chandeliers :
                             – Of coloured , matt , irisated , cut , marbled, opaque, opaline or painted glass, or
                                 of moulded glass with hollows or protruding parts
                     ex II . Other ( for example , diffusers , ceiling lights , bowls , cups, lampshades , globes,
                             tulip-shaped pieces ):
                             – Lamp glass
                             – Of coloured , matt, irisated , cut, marbled, opaque , opaline or painted glass, or
                                 of moulded glass with hollows or protruding parts
                    ex B. Other :
                             – Of coloured , matt , irisated , cut , marbled , opaque , opaline or painted glass, or
                                 of moulded glass with hollows or protruding parts
          70.20 Glass fibre (including wool ), yams , fabrics and articles made therefrom:
                ex B. Textile fibre, yarns , fabrics and articles made therefrom :
                        – Rovings and mats
 ---pagebreak---    Heading No 1
     of the 1
Coanon Customs                                               Description
     Tariff
     ex 70.21   Other arricies of glass:
                – Of coloured , man engraved , irisarcd, cut, marbled , opaque , opaline or painted glass, or
                    of moulded glass with hollows or protruding paru
        71.05   Silver including silver gilt and platinum-plated silver, unwrought or semi-manufactured:
                ex R. Bars, rods , wires and sections; plates , sheets and strips of a thickness , excluding any
                       backing , greater than 0,15 nun
                       – Wire; other, beaten or rolled
                    D. Foil of a thickness, excluding any backing, not exceeding 0,15 min
     ex 73.14   Iron or steel wire, whether or not coated , but not insulated:
                – Without textile coating
        73.15   Alloy steel and high carbon steel in ihc forms mentioned in heading Nos 73.06 to 73.14:
                A. High carbon steel :
                     ex Vili. Wire, whether or not coated , but not insulated:
                                 – Without textile coating , not coated with other metals and not consisting of
                                    alloy steel containing , by weight , one or more elements in the following
                                    proportions: 2% or more of silicon , 2% or moreof manganese . 2% or more
                                    of chromium , 2 % or more of nickel , 0,3 % or more of molybdenum , 0,3 %
                                    or more of vanadium , 0,5 % or more of tungsten. 0,5 % or more of cobalt,
                                    0,3% or more of aluminium , 1 % or more of copper
                 B. Alloy steel :
                     ex VIH . Wire, whether or no; coated , but not insulated :
                                 – Without textile rnaiing , not coated with other metals and not consisting of
                                    alloy steel containing , by weight , one or more elements in the following
                                    proportions; 2% or moreof silicon , 2 "t or more of manganese, 2% or more
                                    of chromium , 2 'K. or more oí nickel , 0,3 % or more of molybdenum , 0,3 %
                                    or more of vanadium , 0,5 % or more of tungsten , 0,5 % or more of cobalt ,
                                    0,.3% or more of aluminium , 1 % or more of copper
         73.18   Tubes and pipes and blanks therefor , of iron (other than of cast iron ) o: steel , excluding
                 high-pressure hydroelectric conduits·
                 ex A. Tubesand pipes, withattachcd finings , suitablcforconductingp,axes . a liquids , for use
                         in avil aircraft :
                         – Excluding unworked or painted , v. 'nished , enamelled or otherwise treated tubes
                             and pipes ( including Manncsinann tubes and tubes obtained by swaging) whether
                             or not with sockets nr flanges , but not otherwise worked , seamless
                     B. Other :
                         ex If . Stiaight and of uniform wall-thickness , other than those falling in B I above, of
                                  a maximum length of 4,5 » m , of alloy strel containing by weight not less than
                                  0,90% but not more than 1,1 5 % of cat bon , nor less than 0,50% but not more
                                  than 2% of chromium and noi more than 0,50% ni molybdenum
                         ex III . Other :
                                  – Excluding umvoi ked or painted , varnished , enamelled or otherwise treated
                                      tubes and pipes ( including Mannesmann tubes and tubes obtained by
                                      swaging ), whether or not with sockets or flanges , but not otherwise
                                      worked , seamless
 ---pagebreak---   Heading Ho
    of Hie ·
Common Customs                                                Dr.uinption
    Tariff
       ex 73.21 Structures and parts of itructui'cs ( ¡or example , Ιια^/Ί·'. a rad orina: buildings , bridges and
                bridge-sections , lock-gacea , tower;, l&mce rui.ts, roofs , rooisug framework«, door and
                window frames , shutter», balustrades , plilare rr.d .aHuma*), of iron or Heel; plates , strip ,
                rods , angles , shapes , sections , tubes ar.d die liics , prepsrod for tut in «tracolle·, of iron or
                steel :
                – Excluding lock-gates for hydraulic plant
       ex 73.24 Containers , or iron or steel , fo? compresseci or liquefied gar :
                – Welded , with a capacity not exceeding 300 litres
          73.25 Stranded wire , cables , cordage , ropes , plaited band i , silr.gs ond the like , oí iron or steel wire,
                but excluding insulated electric cables :
                    A. With fittings attached , or made up into árdeles for use in civil aircraft
                ex B. Other :
                        – Excluding closed or scmi-clo^cd carrying cables for cable cars and reinforcing
                             cables for pre-s?rec,$ed concrete
       ex 73.29 Chain and pans thereof , of iron or steel :
                – Articulated link chain ter Galle , Renold or Morse typo , of a pitch not exceeding 2 cm ,
                    excluding key chains
          73.31 Nails , tacks , staples , hook-nails , corrugated nails , spiked cramps , studs , spikes and drawing
                pins, of iron or steel , whether or not with heads of other materiale , but not including ouch
                articles with heads of copper
                ex B. Other :
                        – For drawing-boards and offices
          73.32 Bolts and nuts ( including bolt ends and screw studs ), whether or not threaded or tapped ,
                screws ( including screw hooks and screw rings ), rivets , cotters , cotterjrins and similar ameles ,
                of iron or steel ; washers ( including spring washers ) of iron or steel :
                A. Not threaded or tapped :
                     ex I. Screws , nuts , rivets and washers , turned from bars , rods , angles , shapes , sections
                             or wire , of solid section , of a shank thickness or hole diameter not exceeding
                             6 mm :
                             – Of ordinary cast iron , vast steel and malleable cast iron , excluding articles for
                                 fixing rails , screws and rivets
                     ex II . Other :
                             – Of ordinary cast iron , cast steel and malleable cast iron , excluding articles for
                                 fixing rails , screws and rivets
                B. Threaded or tapped :
                     ex I. Screws and nuts, turned from bars , rods , angles , shapes , sections or wire , of solid
                             section , of a shank thickness or hole diameter not exceeding 6 mm :
                             – Nuts in ordinary cast iron , cast steel and malleable cast iron , excluding those
                                 put up with screw*
                     ex II . Other :
                             – Of ordinary cast iron , cast steel and malleable cast iron , excluding articles for
                                 fixing rails , bolts and screws , when with washers and nuts fitted thereto
       ex 73.35 Springs and leaves for springs , of iron or steel :
                – Leaf-springs for vehicles , excluding those for railway rolling stock
                – Spiral springs , of wire or bars , of a diameter greater chan 8 mm or of rectangular bars the
                    smallest side of which measures more than 8 mm
 ---pagebreak---   Heading No
    of "tíre
CoMMon Customs                                               Description
    Tariff
     ex 73.37  Boilers ( excluding boilers of heading No 84.01 ) and radiaîors , for central heating , not
               electrically heated , and parts thereof , of iron or steel ; air heaters and hot air distributors
               (including those which can also distribute cool or conditioned air), not electrically heated ,
               incorporating a motor-driven fan or blower , and parts thereof, of iron or steel :
               – Of refined , rolled or forged iron or steel
        73.38  Articles of a kind commonly used for domestic purposes , sanitary ware for indoor use , and
               parts of such amdesand ware , of iron or steel ; iron or steel wool ; pot scourers and scouring or
               polishing pads , gloves and the like , of iron or steel :
               A. Sanitary ware (excluding parts thereof) for use in civil aircraft
               B. Other :
                         I. Sinks and wash basins and parts thereof , of stainless steel
                    ex II . Other :
                            – Excluding iron or steel wool , pot scourers and scouring or polishing pads,
                                 gloves and the like , and pressure cookers for direct steam cooking
     ex 74.07  Tubes and pipes and blanks therefore , of copper; hollow bars of copper:
               – Excluding those unworked , painted , varnished , enamelled or otherwise prepared
                    ( including Mannesmann tubes and tubes obtained by swaging ), whether or not with
                   sockets or flanges, but not otherwise worked , of a wall-thickness greater than t mm and
                    with a maximum interior cross-section of more than 80 mm
     ex 74.19  Other articles of copper:
               – Excluding the following articles:
                    – Pins, sliding ring3 and hairpins , excluding ornamental pins , thimbles and fittings for
                         belts , corsets and braces
                    – Reservoirs , tanks, vats and similar containere , for any material ( other than
                         compressed or liquefied gas ) of a capacity exceeding 300 litres , whether or not lined o·
                         heat-insulated , but not fitted with mechanical or thermal equipment
                    – Chain and parts thereof
     ex 76.02   Wrought bars , rods , angles , shapes and sections , of aluminium ; aluminium wire
                – Wire rod
        76.04   Aluminium foil ( whether or not embossed , cut to shape , perforated , coated , printed , or
                backed with paper or other reinforcing material ), of a thickness ( excluding any backing) not
                exceeding 0,20 mm
        76.06   Tubes and pipes and blanks therefor , of aluminium ; hollow bars of aluminium
        76.08   Structures and parts of structures ( for example , hangars and other buildings , bridges and
                bridge-sections , towers , lattice masts , roofs , roofing frameworks , door and window frames ,
                balustrades , pillars and columns ), of aluminium ; plates, rods , angles , shapes , sections , tubes
                and the like , prepared for use in structures , of aluminium
        76.12   Stranded wire , cabies , cordage , ropes , plaited bunds and the like , of aluminium wire, but
                excluding insulated dearie wires and cables
        76.15   Articles of a kind commonly used for domestic purposes , sanitary ware for indoor use , and
                parts of such articles and ware, of aluminium
        79.01   Unwrought zinc , zinc waste and scrap :
                ex A. Unwrought :
                         – Electrolytic zinc (ingot*) with a Zn content of 99 ,95% or more
 ---pagebreak---   Heading No
     of tne
Co~sion Cue-toms                                                Description
     Tariff
     ex 82.01    Hand tools , the following: spades , shovels , picks , hoes , forks and rakes; axes , bill hooks and
                 similar hewing tools ; scythes , sickles , hay knives , grass shears, timber wedges and other tools
                 of a kind used in agriculture , horticulture or forestry :
                 – Spades , hoes , forks and rakes , scythes and sickles
         82.02   Saws ( non-mechanical ) and blades for hand or machine saws ( including toothless saw
                 blades ):
                 A. Saws ( non-mechanical )
                 B. Saw blades :
                           I. Bandsaw blades
                      ex 111 . Other :
                                – Handsaw blades
      ex 82.04   Hand tools , including glaziers* diamonds , not falling within any other heading of this
                 Chapter; blow lamps , anvils ; vices and clamps , other than accessories for , and parts
                 of, machine tools ; portable forges ; grinding wheels with frameworks ( hand or pedal
                 operated ):
                 – Hammers , mortice chisels , stone chisels , cutters , centre-punches , chasing chisels and die
                      stocks
         82.05   interchangeable tools for hand tools , for machine tools or for power-operated hand tools ( for
                 example , for pressing , stamping , drilling , tapping , threading, boring , broaching, milling,
                 cutting , turning , dressing , morticing or screw driving), including dies for wire drawing,
                 extrusion dies for metal , and rock drilling bits with a working part of:
                 cx A. Base metal :
                         – Chisels , twist drills , spoon bits , drills , reamers (other than adjustable or
                               extensible ), screwing dies , taps and chaser dies
                 ex B. Metal carbides :
                         – Chisels , twist drills , spoon bits , drills , reamers ( other than adjustable or
                               extensible ), screwing dies , taps and chaser dies
                 ex C. Diamond or agglomerated diamond :
                          – Chisels , twist drills , spoon bits , drills , reamers (other than adjustable or
                               extensible ), screwing dies, taps and chaser dies
                 ex D. Other materials :
                          – Chisels , twist drills , spoon bits, drills , reamers (other than adjustable or
                               extensible ), screwing dies , taps and chaser dies
         82.09   Knives with cutting blades , serrated or not ( including pruning knives), other than knives
                  falling within heading No S2.06 , and blades therefor:
                 ex A. Knives :
                          – Excluding engineers* knives
         82.14   Spoons , forks , fish-eaters , butter knives , ladles, and similar kitchen or tableware
         82.15   Handles of base metal for articles falling within heading No 82.09 , 82.13 or 82.14
         83.01   Locks and padlocks ( key , combination or electrically operated), and parts thereof, of base
                 metal ; frames incorporating locks , for handbags , trunks or the like , and parts of such frames ,
                 of base metal ; keys for any of the foregoing articles , of base metal
         83.02   Base metal fittings and mountings of a kind suitable for furniture , doors, staircases , windows,
                 blinds , coachwork , saddlery , trunks , caskets and the like ( including automatic door closers );
                 base metal hat-racks, hat-pegs , brackets and the like
 ---pagebreak---   Heading No
     of the
                                                                   Description
Cuuiiiiuiv"Çij|toms
          83.06     Statuettes and other ornaments of ;< kind used indoors , of base metal ; photograph , picture
                    and similar frames , of base metal ; mirrors of base metal :
                    A. Statuettes and other ornaments of a kind used indoors
       ex 83.09     Clasps, frames with clasps for handbags jud the like , buckles, buckleclasps , hooks, eyes,
                    eyelets, and the like, of base metal , of a kind commonly used for clothing , travel goods,
                    handbags or other textile or leather goods ; tubular tivets and bifui cared rivets , of base metal ;
                    beads and spangles, of base metal :
                    – Excluding beads and spangles, tubular rivets and bifurcated rivets
          83.13     Stoppers, crown corks , bottle caps , capsules , bung covers , seals and plombs, case corner
                    protectors and other packing accessories , of base metal
          83 . IS   Wire, rods , tubes , plates , electrodes and similar products , of base metal or oí metal carbides,
                    coated or cored with flux material , of a kind used for soldering, brazing, welding or
                    deposition of metal or of metal carbides ; wire and rods , of agglomerated base metal powder ,
                    used for metal spraying
       ex 84.01     Steam and other vapour generating boilers (excluding central heating hot water boilers
                    capable also of producing low pressure steam ); super-heated water boilers:
                    – Excluding pails thereof
          84.06     Internal combustion piston engines :
                    C. Other engines :
              •
                         I. Spark ignition engines of a cylinder capacity of:
                                a ) 250 cm' or less:
                                    cx 1 . For use in civil aircraft :
                                           – Of a power of 25 kW or less
                                    cx 2 . Other :
                                           – Of a power of 25 kW or less and for auto-cycles of a cylinder capacity
                                               of no more than 50 cm J
                                b) More than 250 cm' :
                                    exl . For the industrial assembly of:
                                           Agricultural walking tractors of subheading 87.01 A ,
                                           Motor vehicles for the transport of persons , including vehicles designed
                                           for the transport of both passengers and goods , with a seating capacity of
                                           less than 15 ,
                                           Motor vehicles for the transport of goods or materials , with an engine of
                                           a cylinder capacity of less than 2 800 on1 ,
                                           Special purpose motor vehicles of heading No 87.03 :
                                           – Of a power of 25 kW or less
                                       2 . Other :
                                           ex aa ) For use in civil aircraft:
                                                    – O* a power of 25 kW or less
                                           ex bbj Ollier :
                                                     - Oí ;¡ pii-A'CF ui 2 > k\V or less
                        11 . Compression ignition eng'nes :
                             ex a ) Mr-trine p. opulsion engines :
                                        Of a power of ZS kW cu i.:v.
                                b) Other:
                                    exl . For the industrial assembly of:
                                           Agricultural walking trat iocs of subheading 87.01 A ,
                                           Motor vehicles for the transport of persons , includi »:; vehicles designed
                                           for the transport ot both       senders and goods , with a seating capacity of
                                           less than 15 ,
                                           Motor vehicles for the transport of goods or materials , with an engine of
                                           a cylinder opacity of »< ss iban 2 500 cm J ,
 ---pagebreak---                                                           ?^
  (leaaing No
     of ttre
Common Customs                                               Description
     Tariff
       84.06     C. II . b ) ex 1 . Special purpose motor vehicles oí heading No 87.03 :
      (cant'd)                       – Of a power of 25 kW or less
                             ex 2 . Other :
                                     – Of a power of 25 kW or less
                 D. Pans :
                     ex I. Of engines for use in civil aircraft
                              – Liner-cylinders , cylinder liners , piston pins , pistons and piston rings
                         II . Of other engines:
                              ex a ) For aircraft :
                                     – Liner-cylinders , cylinder liners , piston pins , pistons and piston rings
                              ex b ) Other :
                                     – Liner-cylinders , cylinder liners , piston pins, pistons and piston rings
         84.07   Hydraulic engines and motors ( including water wheels and water turbines)
                 ex A. Hydraulic engines and motors and pans thereof, for use in civil aircraft:
                         – Excluding parts
                    B. Other hydraulic engines and motors
         84.10   Pumps ( including motor pumps and turbo pumps ) for liquids , whether or not fitted with
                 measuring devices ; liquid elevators of bucket , chain , screw , band and similar kinds:
                 ex A. Delivery' pumps fitted , or designed to be fitted , with a measuring device:
                         – Pans
                    B. Other pumps :
                          I. For use in civil aircraft
                         IL Other :
                              ex a ) Pumps :
                                     – Excluding pumps for sprinklers and submersible pumps with motor
                                         attached , without ceramic or rubber lining , weighing not more than
                                         1 000 kg each
                                 b ) Pans
                    C. Liquid elevators of bucket , chain , screw , band and similar kinds
         84.11   Air pumps , vacuum pumps and air or gas comp' assors ( including motor and turbo pumps and
                 compressors , and frec-piston generators for gas turbines); fans , blowers and the like:
                 C. Fans , blowers and the like:
                     ex I. For use in civil aircraft :
                              – Weighing not more than 200 kg each , excluding parts
                     ex II . Other :
                              – Weighing not more than 200 kg each , excluding pans
         84 . IS Refrigerators and refrigerating equipment ( electrical and other ):
                 ex A. Refrigerators and refrigerating equipment ( excluding pans thereof), for use in civil
                         aircraft :
                         – Excluding equipment mounted on a common base or with interdependent
                              elements , for freezers and cupboards and other items of furniture imponed with
                              their own freezing equipment weighing not more than 200 kg, and parts
                              thereof
                    C. Other :
                         ex I. Refrigerators of a capacity of more than 340 litres:
                                 – Weighing more chan 200 kg each
 ---pagebreak---    Heading No
     of the
Common Customs                                               Description
     T ariff
      84.15        C. ex 11 . Other :
     (cont'd)                   – Excluding equipment mounted on a common base or wirh interdependent
                                    elements, for freezers and cupboards and other items of furniture imported
                                    with their own freezing equipment weighing not more than 200 kg, and
                                    parts thereof
        84.17  Machinery , plant and similar laboratory equipment , whether or not electrically heated,
               for the treatment of materials by a process involving a change of temperature such as heating,
               cooking, 'roasting, distilling , rectifying , sterilizing , pasteurizing , steaming, drying,
               cva|H'i .iting , vaporizing , condensing or cooling, not being machinery or plant of a kind used
               lor domestic purposes ; instantaneous or storage water heaters , non-electrical :
               ex Λ . Machinery and equipment for the manufacture of the products mentioned in
                       subheading 28.51 A (Euratom ):
                       –τ Parts      .          >
               ex B. Machinery and equipment specially designed for the separation of irradiated nuclear
                       fuels , lor the treatment of radio-active waste or for the recycling of irradiated nuclear
                       fuels ( Euratom ):
                       – Parts
                   C. Heat exchange units:
                       ex I. l'or use in civil aircraft :
                                – Parts
                       ex 11 . Other:
                                – Parts
                   D. Percolators and other appliances for making coffee and other hot drinks:
                        ex I. Electrically heated :
                                – Parts
                        ex 11 . Other :
                                – Parts
                   E. Medical and surgical sterlizing apparatus:
                       ex 1 . Electrically heated :
                                – Parts
                       ex 11 . Other :
                                – Parts
                   F. Other :
                       ex I. Water heaters , lion-electric:
                                – for domestic use
                       ex 11 . Other :
                                – Parts
    ex 84.20   Weighing machinery (excluding balances of a sensitivity of 5 eg ov better ) including
               weight-operated counting and checking machines; weighing machine weights of ail kinds:
               – Weighing machines« including automatic and semi-automatic balances« weighing not
                    more than 250 kg each , excluding pads thereof
        84.22  Lifting, handling, loading or unloading machinery , telphers and conveyors ( for example,
               lifts, heists , winches , cianes, transporter craucb, jacks, pulley tackle , belt conveyors and
               teleferics), not being machinery falling within heading No 84.23 :
               ex A. Machines and apparatus ( excluding parts thereof), for use in civil aircraft:
                       – Excluding winches and jacks
                   B. Other :
                       ex I. Machinery ami mechanical applicances specially designed for dealing with
                                 highly radio-active substances ( Euratom ):
                                 – Excluding winches, hoists and pulley tackle , and all parts thereof
                       ex 11. Self-propelled cranes on wheels , not capable of running on rails:
                                 – Excluding parts
 ---pagebreak---   Heading No
     of The
Common Custom j                                              Description
     Tariff
     84.22         B. ex III . Rolling-mill machinery ; roller tables for feeding and removing products; tilters
    (cont'd)                       and manipulators for ingots , balls , bars and slabs :
                                   – Excluding parts
                        ex IV . Other :
                                   – Excluding winches , hoists and pulley tackle , jacks for vehicles and all parts
                                      thereof
   ex 84.24     Agricultural and horticultural machinery for soil preparation or cultivation ( for example ,
                ploughs , harrows , cultivators * seed and fertilizer distributors), lawn and sports ground
                rollers :
                – Mould boards and ploughshares , excluding those of cast iron and steel , slades , discs, skim
                    coulters , blade-shaped and disc-shaped coulters , for ploughs; teeth for cultivators and
                    scarifiers , discs for sprayers ; weeding , ridging and furrowing implements , for weeding
                    machines
   ex 84.27     Presses , crushers and other machinery , of a kind used in wine-making , cider-making, fruit
                juice preparation or the like:
                – Continuous crushing and stalk-removing machines and presses for grapes excluding parts
                    thereof
      84.31     Machinery for making or finishing cellulosic pulp , paper or paperboard :
                    A. For making paper or paperboard
                ex B. Other :
                          - Excluding ruling machines weighing not more than 2 000 kg each
      84.36     Machines for extruding man-made textiles ; machines of a kind used for processing natural or
                man-made textile fibres ; textile spinning and twisting machines ; textile doubling , throwing
                and reeling ( including weft-winding ) machines
      84.37     Weaving machines , knitting machines and machines for making gimped yarn , tulle , lace ,
                embroidery , trimmings , braid or net; machines for preparing yams for use on such machines ,
                including warping and warp sizing machines:
                ex A. Weaving machines :
                          – Non-automatic and automatic machines weighing not more than 2 500 kg each
                                and excluding automatic machines for cotton
                ex B. Knitting machines :
                          – Flat
                ex C. Machines for making gimped yarn , tulle , lace , embroidery , trimmings , braid or
                          net :
                          – Machines weighing not more than 2 500 kg each
   ex 84.38     Auxiliary machinery for use with machines of heading No 84.37 ( for example , dobbies ,
                Jacquards , automatic stop motions and shuttle changing mechanisms); parts and accessories
                suitable for use solely or principally with the machines of the present heading or with
                machines falling within heading No 84.36 or 84.37 ( for example , spindles and spindle flyers ,
                card clothing, combs , extruding nipples , shuttles , healds and heald-lifters and hosiery
                needles):
                – excluding continuous spinning machines (grooved beams weighing not more than 2,5 kg
                    each ; spindles , pressure cylinders , and shafts and tension pulleys for driving belts for
                    spindles , with ball , roller or needle bearings ); toothed iron or steel bands for card
                    clothing ; extruding nipples of precious metal
      84.40     Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or coating
                textile yarns , fabrics or made-up textile articles ( including laundry and dry-cleaning
                machinery ); fabric folding , reeling or cutting machines ; machines of a kind used in the
                manufacture of linoleum or other floor coverings for applying the paste to the base fabric or
                other support ; machines of a type used for printing a repetitive design , repetitive words or
                overall colour on textiles , leather , wallpaper , wrapping paper , linoleum or other materials ,
                and engraved or etched plates , blocks or rollers therefor:
 ---pagebreak---                                                   *
  Heading No
    of the
Common Cusí orna                                                  Description
    Tariff
       84.40        B Clothes-washing machines, each of a dry linen capacity not exceeding 6 kg; domestic
      front'd)              wringers :
                           ex I. Electrically operated:
                                    – for clothes-washing , excluding parts
                           ex 11 . Other :
                                    – For clothes-wavhing, excluding parts
                 ex C. Other:
                            – Clothes washing machines , excluding parts
                            – Machinery for dyeing textile yams , excluding parts
         R4.45   Machine-tools for working metal » or metal carbides« not being machines falling within
                 heading No 84.49 or 84.50:
                 C. Other machine-tools:
                         1 . Lathes:
                             ex a) Automated by coded information :
                                      - - Parallel lathes , weighing not more than 2 000 kg each
                             ex b) Other:
                                     – Parallel lathes, weighing not more than 2 000 kg each
                     ill. Planing machines:
                             ex a ) Automated by coded information :
                                     – Weighing not more than 2 000 kg each
                             ex b) Other:
                                     – Weighing nor more than 2 000 kg each
                     IV . Shaping machines, sawing machines and cutting-off machines, broaching mac' . MS
                             and slotting machines;
                             ex at Automated by coded informai »on:
                                     – Shaping machines and sawing machines weighing not note than 2 000 hg
                                          each
                             ex 6) Other:
                                     – Shaping machine» and sawing machines weighing no- more than 2 000 kg
                                          each
                      V. Milling machines and drilling machines:
                             ex a) Automated by coded information:
                                     - Drilling machines weighing tun more than 2 000 kg e.uh
                             ex b ) Other:
                                     – Drilling machines weighing not more than 2 000 kg each
                     Vf . Sharpening , trimming, grinding , honing and tapping, polishing or finishing
                             machines and símil .u machines :>pn«uinp by mean« or grinding wheels, abrasives or
                             poli'.hiv g Ρ«ΚΛΟ·Ί®
                             a ) Pitted with a micrometrie tdjirsîing $y urn within the meaning of Additior ·· ,*s >?*
                                  λ to this Chapter:
                                  cx 1 . Automated by coded information:
    '
                                          – Saw- sharpening machines weighini* not more than 2 000 kg ein h
                                  ex 2. Other;
                                          - Saw sVirp.'iimg machines weighing not more than 2 000 kg each
                       .     b ) Othc :
                                 cx 1 . Automated by coded information .
                                          - Saw sharpening machines weighing notmorc than 2 000 kg ea*.ii
                                 ex 2 . Other:
                                          - Saw-sharpening machines weighing nut more that» ? 000 kg each
 ---pagebreak---   Heading Ho
      of tne
Cosrnion Custoiss                                              Description
      Tariff
        ex 84.47  Machine-tool« for working wood, cork , bone , ebonite (vulcanite ), hard artificial plastic
                  material« or other hard carving materials, other than machines falling within heading
                  No 84.49 :
                  – Excluding hydraulic presses weighing not more than 2 000 kg each
           84.51  Typewriters , other than typewriters incorporating calculating mechanisms ; cheque writing
                  machines :
                  A. Typewriters
        ex 84.5«   Machinery for sorting, screening, separating, washing, crushing, grinding or mixing earth ,
                   stone , ores or other mineral substances , in solid (including powder and paste) form;
                   machinery for agglomerating, moulding or shaping solid mineral fuels, ceramic paste ,
                   unhardened cements , plastering materials or other mineral products in powder or paste form;
                   machines for forming foundry moulds of sand :
                   – Grinders weighing not more than 5 000 kg each ; granulators and crushers, with or
                       without selector sieves, weighing not more than 5 000 kg each ; fixed or moveable
                       cemcnt-nuxere weighing not more than 2 000 kg each ; excluding parts of the machinery
                       mentioned
           84.59  Machines and mechanical appliances , having individual functions , not falling within any
                  other heading of this Chapter:
                  ex A. For the manufacture of the products mentioned in subheading 28.51 A ( Euratom ):
                           – Hydraulic presses weighing not more than 5 000 kg each and presses with
                               mechanical transmission weighing not more than 1 000 kg each , excluding parts
                               thereof
                  ex C. Specially designed for the recycling of irradiated nudear fuels ( for example, sintering of
                           radio-active metal oxides , sheathing) ( Euratom ):
                           – Hydraulic presses weighing not more than 5 000 kg each and presses with
                               mechanical transmission weighing not more than 1 000 kg each , excluding parts
                               thereof
                      E. Other :
                          ex 11 . Other machines and mechanical appliances:
                                  – Hydraulic presses weighing not more than 5 000 kg each and presses with
                                      mechanical transmission weighing not more than 1 000 kg each , excluding
                                      parts thereof
        ex 84.60  Moulding boxes for metti foundry; moulds of a type used for metal (other than ingot
                  moulds ), for metal carbides, for glase, for mineral materials ( for example , ceramic pastes ,
                  concrete or cement ) or for rubber or artificial plastic materials:
                  – Moulds for machine work
           84.61  Taps , cocks , valves and similar appliances , for pipes, boiler shells, tanks, vats and the like,
                  including pressure reducing valves and thermostatically controlled valves
        ex 84.62  Ball , roller or needle roller bearings:
                  – Bearings with row of balls , in which balls are not detachable manually , or in which the
                       row of balls is not separable , or in which the faces of the two rings are aligned in the same
                       plane , of which the external diameter is more than 36 mm but not more than 72 mm ;
                      excluding parts
           84.63  Transmission shafts , cranks, bearing housings , plain shaft bearings , gears and gearing
                  (including friction gears and gear-boxes and other variable speed gears ), flywheels , pulleys
                  and pulley blocks, dutches and shaft couplings :
                  ex A. For use in civil aircraft:
                          – Reduction gears , step-up gears and speed variators
                      B. Other :
                          – ex II . Other :
                                     – Reduction gears , step-up gears and speed variators
 ---pagebreak---                                                                                *
   Heading No
     of the
Common Customs                                                Description
     Tariff
        8S.01  Electrical goods of the following descriptions: generators , motors , converters ( rotary or
               static ), transformers , rectifiers and rectifying apparatus , inductors :
               ex A. The following goods , for use in civil aircraft:
                        Generators , converters ( rotary or static), transformers, rectifiers and rectifying
                        apparatus , inductors:
                        Electric motors of an output of not less than 0,75 kW but less than 150 kW :
                        – Asynchronous three-phase motors ; single-phase motors; generators, rotary or
                             static converters ( excluding rectifiers ) and other motors, weighing not more than
                             100 kg each ; transformers
                   B. Other machines and apparatus :
                         I. Generators , motors ( whether or not equipped with speed reducing , changing or
                             step-up gear) and rotary converters:
                                a ) Synchronous motors of an output of not more than 18 watts
                             ex b ) Other :
                                    – Asynchronous three-phase motors ; single-phase motors; generators ,
                                       rotary converters and other motors , weighing not more than 100 kg
                                       each
                        II . Transformers, static converters , rectifiers and rectifying apparatus ; inductors:
                             – Transformers, rectifiers and rectifying apparatus , inductors: weighing more
                                 than 500 kg each , static converters , excluding rectifiers , weighing not more
                                 than 100 kg each
     ex 85.03  Primary cells and primary batteries :
               ■– Dry
        85.12  Electric instantaneous or storage water heaters and immersion heaters ; electric soil heating
               apparatus and electric space heating apparatus ; electric hairdressing appliances ( for example ,
               hair dryers , hair curlers , curling tong heaters ) and electric smoothing irons ; electro-thermic
               domestic appliances ; electric heating resistors , other than those of carbon :
               A. Electric instantaneous or storage water heaters and immersion heaters:
                         I. For use in civil aircraft ( excluding parts)
                    ex 11 . Other :
                             – Excluding parts
                B. Electric soil heating apparatus and electric space heating apparatus :
                         1 . For use in civil aircraft ( excluding parts )
                   ex H. Other :
                             – Excluding parts
               D. Electric smoothing irons
                E. Electro-thermic domestic appliances :
                         I. Electric cooking stoves , ranges , ovens and food warmers ( excluding parts thereof),
                             for use in civil aircraft
                   ex 11 . Other :
                             – Hot plates , cooking stoves , ranges , and similar cooking appliances for Jomestic
                                 use
        85.13  Electrical line telephonic and telegrahic apparatus ( including such apparatus for carrier-
               current line systems ):
               ex A. Apparatus for carrier-current line systems :
                        – Telephonic apparatus , including parts for telephone sets and receivers
               ex B. Other :
                        – Telephonic apparatus , including parts for telephone sets and receivers
 ---pagebreak---   Heading No
    of the
ConBon Customs                                                Description
    Tariff
         85.19 Electrical apparatus for making and breaking electrical circuits , for the protection of electrical
               circuits , or for making connections co or in electrical circuits ( for example , switches , relays ,
               fuses , lightning arresters , surge suppressors , plugs , lampholders and junction boxes );
               resistors , fixed or variable ( including potentiometers ), other than heating resistors; printed
               circuits ; switchboards ( other than telephone switchboards ) and control panels :
               ex A. Electrical apparatus for making and breaking electrical circuits , for the protection of
                       electrical circuits or for making connections to or m electrical circuits :
                       – Non-automatic raake-and -break switches , weighing not more than 2 kg each ,
                              other than of ceramic materials or glass , and those weighing more than 500 kg
                              each
                       – Automatic make-and-break-switches, circuit-breakers and contactors
                       – Farts
               ex B. Resistors , fixed or variable ( including potentiometers), other than heating resistors:
                       – Variable resistors , weighing not more than 2 kg each , other than of ceramic
                             materials or glass , and those weighing more than 500 kg each
                       – Parts
                   D. Switchboards and control panels
         85,20 Electric filament lamp and electric discharge lamps ( including infra-red and ultra-violet
               lamps ); arc tamps :
                   A. Filament lamps for lighting
                        II . Other
               ex B. Other lamps :
                        – For lighting
               ex C. Parts :
                        – For electric lamps for lighting
         85.23 Insulated ( including enamelled or anodized ) electric wire, cable , bars , strip and the like
               ( including co-axial cable ), whether or not fitted with connectors:
               ex A. Ignition wiring sets and wiring sets , for use in civil aircraft :
                        – With metallic armouring or sheathing , whether or not covered with other
                              materials , excluding co-axial cable
               ex B. Other :
                        – With metallic armouring or sheating , whether or not covered with other materials ,
                              excluding co-axial cable and submarine cable
         89.01  Ships , boats and other vessels not falling within any of the following headings of this
                Chapter :
               ex A. Warships :
                        – Mechanically propelled , of a gross tonnage not exceeding 4 000 tonnes , excluding
                              air-cushion vehicles
                   B. Other :
                        ex I. Sea-going vessels :
                                  – Mechanically propelled , of a gross tonnage not exceeding 4 000 tonnes ,
                                      excluding: air-cushion vehicles; vessels designed exclusively for sporting
                                      purposes , acquired by legally constituted nautical associations or by
                                      members thereof; vessels acquired , for their service , by pilots'
                                      corporations
                             II . Other :
                                  ex a ) Weighing 100 kg or less each :
                                         – Mechanically propelled , excluding : air-cushion vehicles ; vessels
                                            designed exclusively for sporting purposes , acquired by legally
                                            constituted nautical associations or by members thereof ; vessels
                                            acquired , for their service , by pilots' corporations
 ---pagebreak---   Heading No
    of the
Common Customs                                                Description
    Tariff
          89.01     B.      II . ex b) Other :
       (cant'd)                        – Mechanically propelled » of a gross tonnage not exceeding 4 000
                                           tonnes , excluding: air-cushion vehicles , vessels designed exclusively
                                           for sporting-purposes, acquired by legally constituted nautical
                                           associations or by members thereof; vessels acquired , for their service ,
                                           by pilots' corporations
      ex 90.03  Frames and mountings and parts thereof, for spectacles , pince-nez , lorgnettes , goggles and
                the like :
                – Excluding those of gold
      ex 90.04  Spectacles , pince-nez , lorgnettes , goggles and the like , corrective , protecting or other :
                – Excluding those with frames of gold or plated metals or gold-plated or gilt and engineers'
                     protective spectacles
         90.16  Drawing , marking-out and mathematical calculating instruments , drafting machines ,
                pantographs , drawing sets , slide rules , disc calculators and the like ; measuring or checking
                instruments , appliances and machines , not falling within any other heading of this Chapter
                ( for example , micrometers , callipers , gauges , measuring rods , balancing machines ); profile
                projectors:
                ex A. Drawing , marking-out and mathematical calculating instruments , drafting machines,
                        pantographs , slide rules , disc calculators and the like:
                        – Set-squares , rulers , protractors and French curves
                        – Cases of drawing instruments , lengthening bars of compasses , compasses ,
                             mathematical drawing pens and the like
          90.24 Instruments and apparatus for measuring, checking or automatically controlling the flow ,
                depth , pressure or other variables of liquids or gases , or for automatically controlling
                temperature ( for example , pressure gauges, thermostats , level gauges , flow meters , heat
                meters , automatic ovendraught regulators ), not being articles falling within heading No
                90.14 :
                ex A. For use in civil aircraft :
                        – Manometers
                    B. Other :
                        I. Manometers
          90.28 Electrical measuring , checking , analysing or automatically controlling instruments and
                apparatus :
                A. Electronic instruments and apparatus :
                     ex I. For use in civil aircraft :
                              – Non-recording galvanometers , with thermal scale , ammeters , voltmeters and
                                  wattmeters
                     ex 11 . Other :
                              b ) Other :
                                  – Non-recording galvanometers , with thermal scale , ammeters , voltmeters
                                     and wattmeters
                B. Other :
                     ex I. For use in civil aircraft :
                              – Non-recording galvanometers , with thermal scale , ammeters , voltmeters and
                                  wattmeters
                     ex II . Other :
                              – Non-recording galvanometers , with thermal scale , ammeters , voltmeters and
                                  wattmeters
          91.04 Other clocks :
                ex A. Electric or electronic :
                        – For standing or suspending: assembled , weighing more than 500 g; unassembled ,
                              regardless of weight
                ex B. Other :
                        – For standing or suspending: assembled , weighing more than 500 g; unassembled ,
                              regardless of weight
 ---pagebreak---   Headina No
    of tne
                                                             Inscription
Common Ç^tomc
       92.12  Gramophone records , and other sound or similar recordings ; matrices for the production of
              records , prepared record blanks , film for mechanical sound recording , prepared tapes , wires ,
              strips and like articles of a kind commonly used for sound or similar recording:
              B. Recorded :
                   Î . Wax recordings , discs , matrices and other intermediate forms , excluding magnetically
                       recorded tapes :
                       b ) Other
                  IV . Other :
                       a ) Records :
                           2 . Other
                       b ) Other recording media { tapes , wires , strips and like articles ):
                               1 . Magnetically recorded for the scoring of cinematograph film
                           ex 2 . Other :
                                   – Excluding those for language teaching
       94.01  Chairs and other seats ( other than those falling within heading No 94.02 ), whether or not
              convertible into beds , and parts thereof:
              ex A. Chairs and other seats , not leather covered ( excluding parts thereof), for use in civil
                       aircraft :
                       – Excluding those of wood , iron or steel
                  B. Other :
                       ex 1 . Specially designed for aircraft :
                               – Excluding those of wood , iron or steel
                       ex II . Other :
                               – Excluding those of wood , iron or steel , wicker and other vegetable
                                   materials
       94.03  Other furniture and parts thereof:
              ex A. Furniture (excluding pans thereof), for use in civil aircraft :
                       – Of base metal
                       – Of wood , carved , veneered , waxed , polished or varnished , turned , with mould¬
                           ings , painted and covered with any materials other than leather or imitations
                           thereof or fabrics containing silk and man-made textile fibres
                       – Of wood , inlaid , lacquered , gilt , with appliqué work of fine wood , decorated with
                           metal or other materials and covered with leather and imitations thereof or with
                           fabrics containing silk and man-made textile fibres
                       – Of other materials , other than wicker and other vegetable materials
              ex B. Other furniture :
                       – Of base metal
                       – Of wood , carved , veneered , waxed , polished or varnished , turned , with mould¬
                           ings , painted and covered with any materials other than leather or imitations
                           thereof or fabrics containing silk and man-made textile fibres
                       – Of wood , inlaid , lacquered , gilt , with appliqué work of fine wood , decorated with
                           metal or other materials and covered with leather and imitations thereof or with
                           fabrics containing silk and man-made textile fibres
                       – Of other materials , other than wicker and other vegetable materials
        98.01 Buttons and button moulds , studs , cuff-links , and press-fasteners , including snap-fasteners
              and press-studs ; blanks and parts of such articles :
              ex A. Blanks and moulds :
                       – Excluding cuff-links , collar-studs and shirt-studs and other such articles of faience ,
                           glass , silk or other textile fibres
              ex B. Burtons , studs , cuff-links and press-fasteners and parts thereof:
                       – Excluding cuff-links , collar-studs and shirt-studs and other such articles of faience ,
                           glass , silk or other textile fibres
 ---pagebreak---                                               bl
               1
   Heading No
     of the
Common Customs                                               Description
     Tariff
        98.03    Fountain pens , stylograph pens and pencils (including ball point pens and pencils) and other
                 pens , pen-holders, pencil-holders and similar holders , propelling pencil and sliding pencils;
                 parts and fittings thereof, other than those falling within heading No 98.04 or 98.05 ;
                 ex A. Fountain pens and stylograph pens and pencils (including ball point, felt tipped and
                         fibre tipped pens and pencils):
                         – Stylograph pens and ball-point pencils
                 ex B. Other pens , pen-holders ; propelling pencils and sliding pencils; pencil-holders and
                         similar holders :
                         – Stylograph pens and ball-point pencils
                    C. Parts and fittings :
                         ex I. Parts of base metal , turned from bars, rods , angles , shapes, sections or wire , of
                                 solid section :
                                 – Of stylograph pens and bajl-point pencils
                         ex II . Other :
                                 – Of stylograph pens and ball-point pencils
     ex 98.08    Typewriter and similar ribbons , whether or not on spools; ink-pads , with or without
                 boxes :
                 – Ribbons on reels , for immediate use
        98.10    Mechanical lighters and similar lighters , including chemical and electrical lighters , and parts
                 thereof, excluding flints and wicks:
                 ex A. Parts of base metal , rumed from bars , rods , angles, shapes, sections or wire , of solid
                         section , the greatest diameter of which does not exceed 25 mm:
                         – Neither gilt , nor silvered , nor of rolled precious metal
                 ex B. Other :
                         – Neither gilt , nor silvered , nor of rolled precious metal , nor of precious metal
     ex 98.12    Combs, hair-slides and the like:
                 – Of artificial plastic materials and of vulcanite
 ---pagebreak---    Heading No
     of the
Common Customs                                            Description
     Tariff
        98.03  Fountain pens , stylograph pens and pencils ( including ball point pens and pencils ) .md other
               pens , pen-holders , pencil-holders and similar holders , propelling pencil and sliding penáis ,
               parts and fittings thereof, other than those falling within heading No 98.04 or 98.05 :
               ex A. Fountain pens and stylograph pens and pencils ( including ball point , felt tipped and
                       fibre tipped pens and pencils ):
                       – Stylograph pens and ball-point pencils
               ex B. Other pens , pen-holders ; propelling pencils and sliding pencils ; pencil-holders .? nd
                       similar holders :
                       – Stylograph pens and bail-point pencils
                  C. Parte and fittings :
                       ex I. Parts of base metal , turned from bars , rods , angles , shapes , sections or wire , of
                               solid section :
                               – Of stylograph pens and ball-point pencils
                       ex II . Other :
                               – Of stylograph pens and bail-point pencils
     ex 98.08  Typewriter and similar ribbons , whether or not on spools ; ink-pads , with or without
               boxes :
               – Ribbons on reels , for immediate use
        98.10  Mechanical lighters and similar lighters , including chemical and electrical lighters , and parts
               thereof, excluding flints and wicks :
               ex A. Parts of base metal , turned from bars , rods, angles , shapes , sections or wire , of solid
                       section , the greatest diameter of which does not exceed 25 mm :
                       – Neither gilt , nor silvered , nor of rolled precious metal
               ex B. Other :
                       – Neither gilt , nor silvered , nor of rolled precious metal , nor of precious metal
     ex 98.12  Combs , hair-slides and the like :
               – Of artificial plastic materials and of vulcanite
                                                                                P / CEE / TN / Annex X / cn 31
 ---pagebreak---                Annex VII BList of sensitive products in respect of Cyprus
  Heading No
    of the
Coaaon Customs                                     Description
    Tariff
   42.02          Travel goods ( for exaaple , trunks , suit-cases , hat-boxes , travelling-bags ,
                  rucksacks ), shopping-bags , handbags , satchels , brief-cases , wallets , purses ,
                  toilet-cases , tool-cases , tobacco-pouches , sheaths , cases , boxes ( for
                  exaaple , for aras , ausical instruments , binoculars , jewellery , bottles ,
                  collars , footwear , brushes ) and siailar containers , of leather or of
                  coaposition leather , of vulcanized fibre , of artificial plastic sheeting ,
                  of paperboard or of textile fabric :
                  ex A. Of artificial plastic sheeting :
                         - Cigar and cigarette cases , aatch-holders , tobacco-pouches and
                            purses ; cases and siailar articles with coapartaents for toilet
                            requisites ; trunks , suit-cases and attache cases excluding
                            ladies' handbags
                  ex B. Other aaterials :
                         - Cigar and cigarette cases , aatch-holders , tobacco pouches and
                            purses ; cases and siailar articles with coapartaents for toilet
                            requisits ; trunks , suitcases and attach^ cases excluding
                            ladies 1 handbags
   60.05             Outer garaents and other articles , knitted or crocheted , not elastic
                     nor rubberized
   61.02             Women 's , girls' and infants 1- outer garaents
   61.03             Men 's and boys' under garments , including collars , shirt fronts
                     and cuffs
                  ex B. Other aaterials :
                          - Cigar and cigarette cases , match-holders , tobacco pouches and
                            purses ; cases and siailar articles with compartments for toilet
                            requisits ; trunks , suit-cases and attach ^ cases excluding ,
                             ladies' handbags
 ---pagebreak---                                                                                ANNEX VIII
                                  List provided for in Articled ( 2 )
  Heading No
      of the
Coniiiion Gus Loms                                                                    Basic duty
                                                 Description                             (%)
      T ariff
        ex 34.02   Organic surface-active agents, surface-active preparations,
                   and washing preparations, whether or not containing soap :
                   – Sodium dodecan- l -yl sulphate                                       20
                   – Triethanolamine dodecan - l -yl sulphate                             20
                   – Sulphonic acid, sodium alkylbenzenesulphonate and
                        ammonium alkybenzenesulphonate                                    20
                   – Mixtures and preparations of sodium sulphate, dode-
                        can- l -yl and triethanolamine sulphate                           20
           38.19   Chemical products and preparations of the chemical or
                   allied industries ( including those consisting of mixtures
                   of natural products), not elsewhere specified or included ;
                   residual products of the chemical or allied industries, not
                   elsewhere specified or included :
                       Q. Foundry core binders based on synthetic resins                  20
                   ex X. Other :
                           – Refractory coatings of a kind used in foundries
                                 to improve the surface of cast-iron pieces               20
                           – Anti-sealing and similar preparations for boilers
                                 and for treatment of industrial refrigeration
                                 water                                                    20
           39.01   Condensation, polycondensation and polyaddition prod¬
                   ucts, whether or not modified or polymerized, and whether
                   or not linear (for example, phenoplasts, aminoplasts,
                   alkyds, polyallyl esters and other unsaturated polyesters,
                   silicones):
                   C. Other :
                             Π . Aminoplasts :
                                  ex a) In one of the forms mentioned in Note
                                          3 (a) and (b) to this Chapter :
                                         – Urea, resins, modified with furfuryl
                                              alcohol , in etherified solutions, used
                                              in foundries                                 25
                           III . Alkyds and other polyesters :
                                  ex b) Other :
                                         – Saturated poly(ethylene terephthal-
                                              ate ), other than black polymers, in
                                              one of the forms mentioned in Note
                                              3 ( a) and (b ) to this Chapter, pre-
                                              pared for moulding or extrusion             20
                                         – Powdered, containing additives and
                                              pigments, used for thermosetting
                                              coatings or paints                          20
                        ex VII . Other :
                                  – Epoxy (ethoxyline) resins, powdered, con¬
                                      taining additives and pigments, used for
                                      thermosetting coatings or paints                    20
 ---pagebreak---    Heading Ho
     of the
Common Customs                                 Description                       Basic duty
     Tat iff                                                                        <*)
         39.02    Polymerization and copolymerization products (for ex¬
                 ample, polyethylene, polytetrahaloethylenes, polyisobutyl¬
                 ene, polystyrene, polyvinyl chloride, polyvinyl acetate,
                 polyvinyl chloroacetate and other polyvinyl derivatives,
                 poiyacrylic and polymethacrylic derivatives, coumarone-
                 indene resins):
                 C. Other :
                          VH . Polyvinyl chloride :
                                ex a) In one of the forms mentioned in Note
               '
                                       3 ( a) and (b) to this Chapter :
                                       – In microsuspension                         20
                       ex X. Copolymers of vinyl chloride with vinyl acetate
                                – Preparations for the moulding of gramo-
                                    phone records                                   20
         40.06   Unvulcanized natural or synthetic rubber, including rubber
                 latex, in other forms or states (for example, rods, tubes and
                 profile shapes, solutions and dispersions); articles of un¬
                 vulcanized natural or synthetic rubber (for example, coated
                 or impregnated textile thread, rings and discs):
                 ex B.    Other :
                          – Patches for repairing tubes or tyres                    20
         40.07   Vulcanized rubber thread and cord, whether or not textile
                 covered, and textile thread covered or impregnated with
                 vulcanized rubber :
                 ex A. Vulcanized rubber thread and cord, whether or not
                          textile covered :
                          – Thread, uncovered, of round cross-section               20
         48.07   Paper and paperboard, impregnated, coated, surface-col¬
                 oured, surface-decorated or printed (not constituting print¬
                 ed matter within Chapter 49), in rolls or sheets :
                 ex D. Other :
                                                                                25
                          – Flocked paper and paperboard
         56.01   Man-made fibres (discontinuous), not carded, combed or
                 otherwise prepared for spinning :
                 ex A. Synthetic textile fibres :
                          – Of polyesters, with a length of less than 65 mm
                              and tenacity of more than 53 cN /tex                 35
         59.03   Bonded fibre fabrics, similar bonded yarn fabrics, and art¬
                 icles of such fabrics, whether or not impregnated or coated :
                 ex B.    Other :
                          – Bonded fibre fabrics and similar bonded yarn
                              fabrics, in the piece or simply cut to rectangular
                              shape, flocked                                       18
                          – Bonded fibre fabrics and similar bonded yam
                              fabrics, in the piece or simply cut to rectangular
                              shape, weighing not less than 17 g per m2 and
                              not more than 80 g per m2                             20
      ex 59.08   Textile fabrics impregnated, coated, covered or laminated
                 with preparations of cellulose derivatives or of other artifi ¬
                 cial plastic materials :
                 – Unimpregnated, flocked with polyvinyl chloride                  35
                 – Unimpregnated, other than textile-faced flocked with
                      preparations of cellulose derivatives or of other artifi¬
                      cial plastic materials with the exception of polyure-
                      thane                                                        35
 ---pagebreak---  . HeaiiinQ »o                            ''
     of the
Connon Customs
                                                                                Basic duly
     Tariff                                  Description                               < %>
     ex 59.12    Textile luhrics otherwise impregnated or coated ; painted
                 canvas being theatrical scenery, studio back-cloths or the
                 like :
                                                                                35
                 – flocked
     ex 7U.U6    fast, rolled, drawn or blown glass ( including flashed or            *
                 wired glass ), in rectangles, surface ground or polished, but
                 not further worked ;
                   ■■ float glass, not being wired glass, other than ground
                       but not further worked, more than 2 mm and not more
                       than 10 mm in thickness                                           35
         70.0X.  Safety glass consisting of toughened or laminated glass,
                 shaped or not :
           %     ex H.     Other :
                           – Laminated glass for vehicles or boats                       20
     ex 70 . 1 2 Cilassware ( other than articles falling within heading
                  No 70. 19) of a kind commonly used for table, kitchen,
                 toilet or office purposes, for indoor decoration , or for simi¬
                 lar uses :
                 - - Of soda glass gathered mechanically, other than cut or
                       otherwise decorated drinking glasses, sterilizing bottles
                       and articles of toughened glass :
                       – Of coloured , matt , engraved , irisated .
                           cut , marbled , opaque , opaline or painted
                           glass , or of moulded glass with hollows
                           or protruding parts , excluding glass ¬
                           ware with a simple mark or engraved
                           inscription or with . a matt area
                           intended for engraving                                        35
                       – Other                                                           10
          73.ΛΚ    Articles of a kind commonly used for domestic purposes,
                  sanitary ware for indoor use, and parts ol such articles and
                   ware, of iron or steel ; iron or steel wool ; pot scourers and
                   scouring or polishing pads, gloves and the like, or iron or
                   steel :
                   B.   Other :
                        ex II . Other :
                                – Bathtubs , of sheets or plates of iron or steel        Jd
                                    not more than .1 mm in thickness, enamelled
          74.03    Wrought bars, rods, angles, shapes and sections, of copper ;
                   copper wire :
                   es B.    Other :
                            – Bars and rods of round cross-section , of unal-
                                                                                20
                                loved copper, coiled
                            . Wire of round cross-section, of unalloyed cop-
                                                                                20
                                per
       ex X.VOI     l ocks and padlocks ( key, combination or electrically oper-
                    aiedl. and parts thereof, of base metal ; Irames incorporat¬
                    ing locks, for handbags, trunks or the like and parts of such
                    frames, of base metal keys for any of the foregoing articles,
                    of base metal : keys for any of the foregoing articles, ol base
                    metal :
                         Lock cases, cylinders and springs, canters and cams.
                                                                                20
                         obtained by sintering
 ---pagebreak---    Wea^'nci N o
     of tfie
Common Customs v
     Tariff                                   Description                      Basic duty
                                                                                <%)
         84.10   Pumps ( including motor pumps and turbo pumps) for liq¬
                 uids. whether or not fitted with measuring devices : liquid
                 elevators of bucket, chain , screw, band and similar kinds :
                 B. Other pumps :
                     II . Other :
                          ex a) Pumps :
                                  – Centrifugal pumps, submersible, other
                                                                                30
                                        than metering pumps
         84.12   Air conditioning machines , self-contained , comprising a
                 motor-driven fan and elements for changing the tempera¬
                 ture and humidity of air :
                 ex B.    Other :
                          – Other than parts                                       20
 i
         84.15   Refrigerators and refrigerating equipment (electrical and
                 other):
                 C. Other :
                     ex I. Refrigerators of a capacity of more than
                               340 litres :
                               – Weighing more than 200 kg each , excluding
                                                                                20
                                   parts
                     ex II . Other :
                               – Refrigerators and deep-freeze storage units
                                   of the chest or cabinet type, weighing not
                                   more than 200 kg each, excluding parts         20
      ex 84.20   Weighing machinery (excluding balances of a sensitivity of
                 5 eg or better) including weight-oprerated counting and
                 checking machines ; weighing machine weights of all kinds :
                 – Electronic hopprer scales or scales for discharging a
                     pre-determined weight of material into a bag or con ¬
                     tainer and other electronic instruments weighing out a
                     constant amount, programmable , excluding parts               20
                 – Electronic machines for weighing and labelling (»re¬            20
                     packed products, excluding parts
                 – Electronic weighbridges with capacities over 5 000 kg,          20
                     excluding parts
                 – Electronic shop scales with digital display, excluding          20
                     parts
                 – Electronic weighing machines and platforms, with                20
                     digital display, other than personal weighing scales, ex¬
                     cluding parts
         84.41   Sewing machines ; furniture specially designed for sewing
                 machines ; sewing machine needles :
                 A. Sewing machines ; furniture specially designed for sew¬
                      ing machines :
                      ex III . Parts ; furniture specially designed for sewing
                               machines :
                               – Sewing machine parts, obtained by sintering       20
      ex 84.42    Machinery (other than sewing machines) for preparing, tan ¬
                 ning or working hides, skins or leather (including boot and
                 shoe machinery):
                 – Press-cutters for hides, skins, furskins, or leather ex-
                      eluding parts                                                20
 ---pagebreak---                                                         ri
  neau my rio
    of tne
Common Customs(                               Description                       Basic duty
    T arif f_                                                                      (%)
       84.53    Automatic data-processing machines and units thereof:
                magnetic or optical readers, machines for transcribing data
                onto data media in coded form and machines for process¬
                ing such data, not elsewhere specified or included :
                ex B.    Other :
                         – Integrated operational digital units comprising,
                             as a set, at least one central unit and one input
                             and outpout unit, for use in industrial systems
                             for production and distribution and use of
                             electrical energy                                      20
                         – Modulator/demodulator ( Modem) units for
                             data transmission                                      20
       84.59    Machines and mechanical appliances, having individual
                functions, not failing within any other heading of this
                Chapter :
                E. Other :
                    ex 11 . Other machines and mechanical appliances :
                              – Injection moulding machines, extrusion
                                  moulding machines, grinders and blow
                                  moulding machines, for the rubber and arti¬
                                  ficial plastics industry                          20
       84.62    Ball , roller or needle roller bearings :
                – Rings for bearings, obtained by sintering intended for
                    cycles                                                          20
       84.63    Transmission shafts, cranks, bearing housings, plain shaft
                bearings, gears and gearing (including friction gears and
                gear-boxes and other variable speed gears), flywheels, pul¬
                leys and pulley blocks, clutches and shaft couplings :
                B.  Other :
                    ex II .   Other :
                              – Plain shaft bearings, obtained by sintering :
                                  – Weighing not more than 500 g each               20
                                  – For gears , self-lubricating, of bronze or
                                       iron                                         20
       85.01    Electrical goods of the following descriptions : generators,
                motors, converters (rotary or static), transformers, rectifiers
                and rectifying apparatus , inductors :
                B. Other machines and apparatus :
                         I. Generators, motors, (whether or not equipped
                             with speed reducing, changing or step-up gear)
                             and rotary converters :
                             ex b) Other :
                                     – Generating sets with internal com ¬
                                          bustion engines, of an output of not
                                          more than 750 kVA, including sets
                                          whose performance is not expressed
                                          in kW or kVA, weighing more than
                                           100 kg each                              20
                                     – AC generators, weighing more than
                                           100 kg each and of an output of not
                                          more than 750 kVA                         20
                                     – DC motors and generators, weighing
                                          more than 100 kg each, excluding
                                          motors and other generators whose
                                          performance is not expressed in kW       25
                                          or kVA
                                     – Rotary converters, weighing more
                                          than 100 kg each                          20
 ---pagebreak---                                                 10
   tieajjinjj rio
Common Customs                                   Description                       Basic duty
      T arif f                                                                        (*)
        8S.OI     8 . ex II .     Transformers, static converters, rectifiers and
       (corn'd)                   rectifying apparatus ; inductors :
                                  – Static converters, weighing more than
                                       100 kg each , and rectifiers and rectifying
                                      apparatus, other than specially designed for
                                                                                30
                                      welding
                                  – Three-phase transformers, without liquid
                                      dielectric, of an output of not less than      35
                                       50 kVA and not more than 2 500 kVA
        85.04      Electric accumulators :
                   B.  Other :
                       ex II .    Other accumulators :
                                  – Nickel-cadmium accumulators not hermeti-
                                      cally closed                                     20
        85.12      Electric instantaneous or storage water heaters and immer¬
                   sion heaters ; electric soil heating apparatus and electric
                   space heating apparatus ; electric hair dressing appliances
                   (for example, hair dryers, hair curlers, curling tong heaters)
                   and electric smoothing irons ; electro-thermic domestic ap¬
                   pliances ; electric heating resistors, other than those of car¬
                   bon :
                   ex C. Electric hair dressing appliances (for example, hair
                             dryers, haircurlers, curling tong heaters):
                            – Hair driers, excluding drying hoods                      20
        85.13      Electrical line telephonic and telegraphic apparatus ( in ¬
                   cluding such apparatus for carrier-current line systems):
                   ex B.     Other :
                            – Automatic electronic telephone sets excluding
                                 parts thereof                                         20
        85.15      Radiotélégraphie and radiotéléphonie transmission and re¬
                   ception apparatus ; radio-broadcasting and television trans¬
                   mission and reception apparatus ; ( including receivers in ¬
                   corporating sound recorders or reproducers) and television
                   cameras ; radio navigational aid apparatus, radar apparatus
                   and radio remote control apparatus :
                   A. Radiotélégraphie and radiotéléphonie transmission and
                        reception apparatus ; radio-broadcasting and television
                        transmission and reception apparatus (including receiv¬
                        ers incorporating sound recorders or reproducers ) and
                       television cameras :
                          I. Transmitters :
                               ex b) Other :
                                       – Using the HF and MF bands                     20
                         II . Transmitter-receivers :
                              ex b) Other :
                                       – Using the VHF band                            20
                                       – Portable mounts for VHF transmitter-
                                           receivers                                   20
                        III . Receivers, whether or not incorporating sound re¬
                               corders or reproducers :
                              b) Other :
                                   ex 2 .  Other :
                                           – Radiotélégraphie and radiotélé¬
                                               phonie receivers using the VLF, LF,
                                               MF and HF bands                         20
 ---pagebreak---    Heading No
     of the
Common Customs                              Description                           Buie duty
     Tariff                                                                         (H)
      ex 85.16 Electric traffic control equipment for railways, roads or in¬
               land waterways and equipment used for similar purposes in
               port installations or upon airfields :
               – Excluding equipment for railways and parts                          20
         85.17 Electric sound or visual signalling apparatus (such as bells,
               sirens, indicator panels, burglar and fire alarms), other than
               those of heading No 85.09 or 85.16 :
               ex B.    Other :
                        – Excluding burglar, fire and similar alarms and
                             parts                                                   20
         85.19 Electrical apparatus for making and breaking electrical cir¬
               cuits, for the protection of electrical circuits, or for making
               connections to or in electrical circuits (for example, switch¬
               es, relays, fuses, lightning arresters, surge suppressors,
               plugs, lampholders and junction boxes); resistors, fixes or
               variable (including potentiometers), other than heating re¬
               sistors ; printed circuits ; switchboards (other than telephone
               switchboards) and control panels :
               ex A. Electrical apparatus for making and breaking elect¬
                        rical circuits, for the protection of electrical circuits
                        or for making connections to or in electrical circuits :
                        – For industrial applications, other than apparatus
                             for making connections in electrical circuits :
                             – Rated at 1 000 V or more :
                                 – Make- and-break and isolating switches,
                                     including switches for breaking circuits
                                     under load rated at not less than 1 kV
                                     but less than 60 kV                            35
                                 – Fuses rated at not less than 6 kV and up
                                     to and including 36 kV, of the HJ type         35
                             – Rated at less than 1 000 V :
                                 – NH-type fuses                                    35
                                 – Switches from 63 A up to 1 000 A, three-
                                     or four-pole, double breaking                  35
               ex D. Switchboard and control panels :
                        – Fitted with apparatus and instruments :
                             – For industrial applications other than for
                                 telecommunications and instrument applica¬
                                 tions :
                                 – Not less than l 000 V, including remova¬
                                     ble cells with switches or circuit breakers
                                     for metal clad transformers                    25
                                 – 1 000 V or less                                  25
         85.23  Insulated (including enamelled or anodized) electric wire,
               cable, bars, strip and the like ( including co-axial cable),
               whether or not fitted with connectors :
               ex B.    Other :
                        – Wires and cables for power distribution rated at
                             60 kV or less, not ready for connectors to be fit¬
                             ted or already provided with connectors, insulat-
                             ed with polyethylene , excluding winding wire            20
                        – copper winding wire , lacquered, varnished or
                             enamelled , of a diameter of 0,40 mm or more
                             but not more than 1,20 mm (class F, grade 1 and          20
                              U)
 ---pagebreak---   Heading No
    of the
Conaon Customs                              Description                         Basic aiuy
    Tariff"                                                                        <*>)
      87.02    Motor vehicles for the transport of persons, goods or mater¬
               ials (including sports motor vehicles, other than those of
               heading No 87.09):
               A. For the transport of persons, including vehicles de¬
                   signed for the transport of both passengers and goods :
                    I. With either a spark ignition or a compression igni¬
                         tion engine :
                         ex b) Other :
                                 – With four-wheel drive, a ground clear¬
                                     ance of more than 205 mm . an unladen
                                     weight of more than I 350 kg and less
                                     than I 900 kg, a total laden weight of
                                      I 950 kg or more and less than 3 600 kg,
                                     a spark ignition engine of a cylinder cap¬
                                     acity of more than I 560 cm3 and less
                                     than 2 900 cm3 or a compressed ignition
                                     engine of a cylinder capacity of more
                                     than 1 980 cm 3 and less than 2 500 cm3       20
               B. For the transport of goods or materials :
                    II . Other :
                         a) With either a spark ignition or a compression
                             ignition engine :
                             1 . Motor lorries with either a spark ignition
                                  engine of a cylinder capacity of 2 800 cm3
                                  or more or a compression ignition engine of
                                  a cylinder capacity of 2 500 cm3 or more :
                                  ex bb) Other :
                                           – With four-wheel drive, a ground
                                              clearance of more than 205 mm,
                                               an unladen weight of more than
                                               1 350 kg and less than I 900 kg,
                                              a total laden weight of I 950 kg
                                              or more and less than 3 600 kg,
                                               a spark ignition engine of a
                                              cylinder capacity of less than
                                              2 900 cm 3                            20
                             2.   Other :
                                  ex bb) Other :
                                           – With four-wheel drive, ground
                                              clearance of more than 205 mm,
                                              an unladen weight of more than
                                               I 350 kg and less than 1 900 kg,
                                              a total laden weight of I 950 kg
                                              or more and less than 3 600 kg,
                                              a spark ignition engine of a cyl¬
                                               inder capacity of more than
                                               1 560 cm 3   and    less    than
                                              2 900 cm3 or a compression igni¬
                                              tion engine of a cylinder capaci¬
                                              ty or more than I 980 cm3 and
                                              less than 2 500 cm 3                 20
     87.06     Parts and accessories of the motor vehicles falling within
               heading No 87.01 , 87.02 or 87.03 :
               B. Other :
                   ex II . Other :
                            – Pistons and rod guides for shock absorbers,
                                 obtained by sintering                             20
                            – Parts and accessories, obtained by sintering
                                 other than parts and accessories for bodies,
                                 complete gearboxes, complete rear-axles
                                 with differentials, wheels, parts of wheels
                                 and wheel accessories, non-driving axles
                                 and disc-brake pad assemblies                     20
                            – Wheel-balancing weights                              20
 ---pagebreak---   He oa ^ ÇRe N °
Common Customs
                                             Description                       Basic duty
     T ariff                                                                      <%)
         87.12    Pans and accessories of anides falling within heading
                  No 87.09, 87.10 or 87.11 :
                  ex B.   Other :
                          – Toothed wheels, obtained by sintering                  20
      ex 90.17    Medical , dental, surgical and veterinary instruments and
                  appliances (including electro-medical apparatus and
                  ophthalmic instruments):
                  – Syringes of plastic materials                                  20
         90.28    Electrical measuring, checking, analysing or automatically
                  controlling instruments and apparatus :
                  A. Electronic instruments and apparatus :
                      II . Other :
                           ex b) Other :
                                   – Regulators                                    20
                                   – Checking and automatically controlling
                                      instruments used in industrial systems
                                      for the generation, distribution and use
                                      of electric power                            20
                  B.  Other :
                      ex 11 . Other :
                              – Regulators                                         20
 ---pagebreak---                                                                                ANNEX    IX
                                           List provided for in Articled ( 2 )
  Heajjir|j No                                                                                Cusrom* dunes
Common Customs                                        Description
    T ariff                                                                                Fiscal          Protrai»«
                                                                                component          component
      17.04    Sugar confectionery , not containing cocoa :
               A. Liquorice extract containing more than 10% by weight of lucróte but not
                   containing other added tubitancet                                                     5 Εκ/ kg          12 Εκ / kg
      21 03    Mustard flour and prepared mustard :
               A. Mustard flour , in immediate packings                                                    13 %              22 %
               B. Prepared mustard                                                                         13 %              22 %
      22.08    Ethyl alcohol or neutral spirits , undenatured , of an alcoholic strength of 80% voi or
               higher, denatured spirits (including ethyl alcohol and neutral spirits) of any
               strength :
               B. Ethyl alcohol or neutral spirits , undenatured , of an alcoholic strength of 80%
                   voi or higher , in containers holding:
                   – Two litres or less                                                                280 Esc per         2 190 Esc
                                                                                hi of pure          per hi of
                                                                                alcohol        pure alcohol
                   – More than two litres                                                              214 Esc per         2 256 Esc
                                                                                hi of pure          per hi of
                                                                                alcohol        pure alcohol
      24.02    Manufactured tobacco ; tobacco extracts and essences :
                  Λ . Cigarettes                                                                       180 Εκ / kg            Free
               ex B. Cigars :
                      – With outer-wrapper leaf in tobacco                                             200 Εκ / kg            Free
               ex C. Smoking tobacco:
                      – Shredded tobacco                                                               170 Εκ / kg            Free
               ex D. Chewing tobacco and snuff:
                      – Shredded tobacco                                                               170 Εκ / kg            Free
               ex E. Other , including agglomerated tobacco in ( he form of sheets or strip :
                      – Shredded tobacco                                                               170 Εκ / kg            Free
 ---pagebreak---                                                                                ANNEX X
                                               List provided for in Article 18
 Headinq No
   of tne
Common Customs                                                                                Basic duly
                                                            Description
                                                                                ( fixed component )
   Tariff                                                                                (%)
      17.04    Sugar confectionery , not containing cocoa :
               B. Chewing gum containing by weight of sucrose ( including invert sugar expressed as
                  sucrose ):
                   I. Less than 60 %                                                                                80 , A3
                  II . KO % or more
                                                                                79,33
               C. White chocolate
                                                                                79,09
               D. Other :
                   I. Containing no milkfats or containing less than 1,5 % by weight of such fats :
                        a ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                            invert sugar expressed as sucrose )                                                        82 , 2A
                        b ) Containing by weight of sucrose ( including invert sugar expressed as sucrose):
                                                                                87,26
                            1 . 5 % or more but less than 30 %
                                                                                78.35
                            2 . 30 % or more but less than 40 %
                            3 . 40 % or more but less than 50 % :
                                                                                84,21
                                aa ) Containing no starch
                                                                                81,73
                                bb ) Other
                            4 . 50 % or more but less than 60 %                                                         69,63
                                                                                76,92
                            5 . 60 % or more but less than 70 %
                                                                                86,37
                            6 . 70 % or more but less than 80 %
                                                                                68,25
                            7 . 80 % or more but less than 90 %
                                                                                92.36
                            8.  90 % or more
                   II . Other :
                        a) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                            invert sugar expressed as sucrose )
                        b) Containing by weight of sucrose ( including invert sugar expressed as sucrose ):
 ---pagebreak---                                                                   V
Heading No
   or the
• on Custo »»                                                Description                                            Belie duty
   Tariff                                                                                (fixed component)
                                                                                (*)
      17.04   D. 11. b) 1 . 5 % or more but leas than 30 %                                                          71,11
    (tont'd)
                            2 . 30 % or more but lea* than 50 %                                                     72,69
                            3 . 50 % or more but leas than 70 %                                                    64,09
                            4 . 70 % or more                                                                        69,80
     IÍ.O»    Pastry » biscuits » cakes and other fíne bakers* wares » whether or not containing cocoa in any
              proportion:
              A. Gingerbread and the like, containing by weight of sucrose ( including invert sugar expressed
                 as sucrose):
                   I. Less than 30 %                                                                              82,95
                  II . 30 % or more but less than 50 %                                                           81,87
                 III . SO % or more                                                                              77,11
              B. Other :
                   I. Containing no starch or containing less than 5 % by weight of starch , and containing by
                       weight of sucrose ( including invert auger expressed as sucrose):
                       a) Less than 70 %                                                                         79,44
                       b) 70 % or more                                                                          70,97
                  11 . Containing 5 % or more but less than 32 % by weight of starch :
                       a) Containing no sucrose or containing less than 5 % by weight of sucrose (including
                           invert sugar expressed as sucrose)                                                   88,96
                       b ) Containing 5 % or more but less than 30 % by weight of sucrose (including invert
                           sugar expressed as sucrose):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats     81,02
                           2. Other                                                                             69,82
 ---pagebreak---                                                                      Y
  Heading No
    of tne
Common Customs                                                Description                                             Basic duty
                                                                                ( fixed component )
    Tariff                                                                                (*)
       19.08   в.   II . c) Containing 30 % or more but less than 40 % by weight of sucrose ( including invert
      (cont'd)                sugar expressed as sucrose):
                              1 . Containing no milkfats or containing les chan 1,5 % by weight of such fats           79,45
                              2 . Other                                                                                68,26
                         d ) Containing 40 % or more by weight of sucrose ( including invert sugar expressed as
                              sucrose ):
                              1.   Containing no milkfats or containing less than 1,5 % by weight of such fats          77,09
                              2 . Other                                                                                65,89
                   III . Containing 32 % or more but less than 50 % by weight of starch :
                         a ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                              invert sugar expressed as sucrose ):
                              1 . Containing no milkfats or containing less than 1,5 % by weight of such fats          73,78
                                                                                47,93
                              2 . Other
                         b) Containing 5 % or more but less than 20 % by weight of sucrose ( including invert
                             sugar expressed as sucrose ):
                              1 . Containing no milkfats or containing less than 1,5 % by weight of such fats          79,45
                             2 . Other
                                                                                68,86
                         c) Containing 20 % or more by weight of sucrose ( including invert sugar expressed as
                             sucrose ):
                              1 . Containing no milkfats or containing less than 1,5 % by weight of such fats          75,73
                             2 . Other                                                                                67,68
                  IV . Containing 50 % or more but less than 65 % by weight of starch :
                        a ) Containing no sucrose or containing le<s than 5 % by weight of sucrose ( including
                             invert sugar expressed as sucrose ):
                             1 . Containing no milkfats or containing less than 1,5 % by weight of such fats           74,64
                                                                                65,52
                             2 . Othet
 ---pagebreak---     Heading No
      of tne
Coisnon Customs                                                                                Basic duty
                                                                Description
      T ar i ff                                                                                ( fixed component )
                                                                                iïi
           19.08   в.  IV . b ) Containing 5 % or more by weight of sucrose ( including invert sugar expressed as
          (cont’d)              sucrose ):
                                1 . Containing no miikfats or containing less than 1 ,5 % by weight of such fats             73,76
                                2 . Other
                                                                                62,38
                         V. Containing 65 % or more by weight of starch :
                            a ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                                invert sugar expressed as sucrose )                                                          71,60
                            b ) Other                                                                                71,71
           21.02   Extracts , essences or concentrates, of coffee , tea or matf and preparations with a basis of those
                   extracts , essences or concentrates ; roasted chicory and other roasted coffee substitutes and
                   extracts , essences and concentrates thereof:
                   C. Roasted chicory and other roasted coffee substitutes:
                       II . Other                                                                                19,00
                   D. Extracts , essences and concentrates of roasted chicory and other roasted coffee substitutes :
                       II . Other                                                                                27,52
 ---pagebreak---   Headinq No
    of the
Common Customs                                                                                Basic duty
                                                             Description
    Tariff                                                                                (fixed ^onytonent)
       38.19   Chemical products and preparations of the chemical or allied industries ( including those
               consisting of mixtures of natural products), not elsewhere specified or included; residual
               products of the chemical or allied industries , not elsewhere specified or included :
               T. D-Glucitol ( sorbitol ) other than that falling within subheading 29.04 C 111 :
                   I. In aqueous solution :
                       a ) Containing 2 % or lets by weight of D-mannitol , calculated on the D-glucitol
                           content
                                                                                12,00
                       b ) Other                                                                               9,00
                  II . Other :
                       a ) Containing 2 % or less by weight of D-mannitol , calculated on the D-glucitol      12,00
                           content
                                                                                9,00
                       b) Other
 ---pagebreak---                                                    ,*0                                                 ANNEX XI
                              List provided for in Article 21(1 )
  Heading No
    of the
Common Customs                                               Description
    Tariff
       12.08   Chicory roots, fresh or dried, whole or cut , unroasted; locust beans, fresh or dried, whether
               or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products
               of a kind used primarily for human food, not falling within any other heading_
                   B. Locust beans
                   C. Locust bean seeds
      20.06     fruit otherwise prepared or preserved whether or not containing added
                sugar or spirit :
                B. Other :
                    II . Not containing added spirit :
                          a ) Containing added sugar , in immediate packings of a net capacity
                              of more than 1 kg :
                              2 . Grapefruit segments
 ---pagebreak---   Heading No
     of the
Common Customs                                       Description
     tariff
     20 . OS
  ( cont'd )
                   ex 8 . Other fruits :
                           - Grapefruit
                   ex 9 . Mixtures of fruit :
                           - Fruit salad
               b ) Containing added sugar in immediate packings of a net capacity of 1 kg
                   or less :
                                                                      Ì
                       2 . Grapefruit segments
                   ex 8 . Other fruits :
                           - Grapefruit
                   ex 9 . Mixtures of fruit :
                           - Fruit salad
               e ) Nat containing added sugar , in immediate packings of a net capacity :
                   1 . Of 4,5 kg or more :
                       ex dd ) Other fruits :
                               - Grapefruit
                   2 . Of less than 4,5 kg :
                       ex bb ) Other fruits and mixtures of fruit :
                               - Grapefruit
 ---pagebreak---   Heading No
    of the
Coaaon Customs                                Description
    Tariff
    20.07      Fruit juices ( including grape aust ) and vegetable juices , whether or
               not containing added sugar , but unferaented and not containing spirit :
                                                      3
               A. Of a density exceeding 1,33 g/ ca at 20°C :
                  III . Other :
                        ex a ) Of a value exceeding 30 ECU per 100 kg net weight :
                                - Grapefruit juice
                        ex b ) Other :
                                - Grapefruit juice
                                                3
                B. Of a density of 1,33 g / cm or less at 20°C :
                   II . Other :
                        a ) Of a value exceeding 30 ECU per 100 kg net weight :
                                2 . Grapefruit juice
                        b ) Of a value of 30 ECU or less per 100 kg net weight :
                            2 . Grapefruit juice
 ---pagebreak---   Heading No
     of the
Common Customs                                       Description
     Tariff
     20.06
  ( cont'd )
                   ex 8 . Other fruite :
                           - Grapefruit
                   ex 9 . Mixtures of fruit :
                           - Fruit salad
               b ) Containing added sugar in immediate packings of a net capacity of 1 kg
                   or less :
                                                                      9
                       2 . Grapefruit segments
                   ex 8 . Other fruits :
                           - Grapefruit
                   ex 9 . Mixtures of fruit :
                           - Fruit salad
               c ) Not containing added sugar , in immediate packings of a net capacity :
                   1 . Of 6,5 kg or more :
                       ex dd ) Other fruits :
                               - Grapefruit
                   2 . Of less than 6,5 kg :
                       ex bb ) Other fruits and aixtures of fruit :
                               - Grapefruit
 ---pagebreak---   Heading No
    of the
Coaaon Customs                                Description
    Tariff
    20.07      Fruit juices ( including grape aust ) and vegetable juices , whether or
               not containing added sugar , but unfermented and not containing spirit :
                                                      3
               A. Of a density exceeding 1,33 g/ ca at 20°C :
                  III . Other :
                        ex a ) Of a value exceeding 30 ECU per 100 kg net weight :
                                - Grapefruit juice
                        ex b ) Other :
                                - Grapefruit juice
                                                3
                B. Of a density of 1,33 g / ca or less at 20°C :
                   II . Other :
                        a ) Of a value exceeding 30 ECU per 100 kg net weight :
                                2 . Grapefruit juice
                        b ) Of a value of 30 ECU or less per 100 kg net weight :
                            2 . Grapefruit juice
 ---pagebreak---                                                                            ANNEX XII
                           List provided for in Article 22.(2 )
  Heading No
    of the
Comnon Customs                                  Description
    Tariff
   07.01       Vegetables , fresh or chilled :
               M. Tomatoes
                  ex I. From 1 November to 14 Hay :
                          - From 1 December to 14 Hay
    08.02      Citrus fruit , fresh or dried :
                  A. Oranges :
                      I. Sweet oranges , fresh :
                             a ) From 1 April to 30 April
                             b ) From 1 to 15 Hay
                          ex c ) From 16 Hay to 15 October :
                                 - From 16 Hay to 31 August
                          ex d ) From 16 October to 31 Harch :
                                 - From 1 February to 31 March
                  B. Mandarins ( including tangerines and satsumas ); clementines , wilkings
                      and other similar citrus hybrids :
                      ex II . Other :
                               - Mandarins , including tangerines and satsumas , fresh , from
                                 1 November to 31 March
               ex C. Lemons , fresh :
                      - From 1 June to 31 October
    22.05      Wine of fresh grapes ; grape must with fermentation arrested by the
               addition of alcohol :
               C. Other :
                  II . Of an actual alcoholic strength by volume exceeding 13% voi but
                       not exceeding 15% voi
 ---pagebreak---         Community déclaration concerning Article 3
            The Community declares that if after the 1 January 1985
and before accession to the Community of the Kingdom of Spain a
tariff reduction is applied by Spain vis -d -vis the Community ,
such reduced duty shall be considered as the basic duty referred
to in Article 3 paragraph 1 .
 ---pagebreak---                           Community Declaration
                        concerning Article 7 and 19
The Community declares that the schedule of reduction in customs duties
applied by the Kingdom of Spain and the Portuguese Republic for the
products listed in Annex II of the Treaty establishing the European
Economic Community and originating in Cyprus takes into account the
provisions concerning duty reductions of the Protocol on the Customs
Union initialled on 22 May 1987 .
 ---pagebreak---   frxrSdgncg on small and ■ediua-sized Enterprises
The adaptation of the EEC-Cyprus Association Agreement to take account of
Spanish and Portuguese accession will result in Spain and Portugal giving
Cyprus over a transitional period the preferential treatment granted
currently by the Community of 10 . This will result in the Spanish and
Portuguese markets becoming more open to competition from Cyprus but
given the low level of traditional trade between Cyprus and the new
members of the Community the incidence on small and medium-sized entei–
prises is likely to be very , small .