title: RECOMMENDATION FOR A COUNCIL DECISION on the conclusion of a Protocol to the Agreement establishing an Association between the European Economic Community and the Republic of Malta 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 (88) 582
Vol. 1988/0197
 ---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
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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
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 ---pagebreak--- *
f
  COMMISSION OF THE EUROPEAN COMMUNITIES
                                                          COM (88 ) 582    final
                                                          Brussels , 14 October 1988
                                           RECOMMENDATION
                                      FOR A COUNCIL DECISION
                      on the conclusion of a Protocol to the Agreement
                       establishing an Association between the European
                         Economic Community and the Republic of Malta
                     consequent on the accession of the Kingdom of Spain
                          and the Portuguese Republic to the Community
                                ( presented by the Commission )
    tf 5of,‘2 41111 oc;  1388 pj
                    Wêîarîaf JS/
                Généra!
 ---pagebreak---                                 EXPLANATORY MEMORANDUM
  1.        On the 25 November 1985 the Council and the representatives 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 Portugal , for the agreements
 with the Mediterranean countries .
           The negotiations with Malta have been completed on the 7 June 1988 .
           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 to
the Governments of the Member States meeting in the Council to approve the
result of this negotiation and to implement 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 Malta 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 .
                                                                                9
 ---pagebreak---                           RECOMMENDATION FOR A COUNCIL DECISION
             concerning the conclusion of the Protocol to the Association
               Agreement between the European Economic Community and the
                  Republic of Malta 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 ,
  Having regard to the assent of the European Parliament ( 1 )
 Whereas the Protocol to the Association Agreement between the European
 Economic Community and the Republic of Malta ( 2 ) signed at La Valetta
 on 5 December 1970 should be approved , in order to take into account the
 accession of the Kingdom of Spain and the Portuguese Republic to the
 Communi ty .
 HAS DECIDED AS FOLLOWS :
                                       Art i c le 1
The Protocol to the Association Agreement between the European Economic
Community and the Republic of Malta 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 .
( 1 ) Opinion delivered on Official Journal
( 2 ) O.J. N " L 61 / 1
 ---pagebreak---                                          -2-
                                      Article 2
  The President of the Council shall give the notification provided for in
  Article 26 of the Protocol ( 1 ).
                                      Article 3
  This Decision shall take effect on the day following that of its publication
  in the Official Journal of the European Communities .
 Done at Brussels ,
                                                     For the Council
                                                     The President
( 1 ) 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 .
                                                                            H-
 ---pagebreak---                                PROTOCOL
 to the Association Agreement between the European Economic Community
     end the Republic of Malta consequent on the accession of the
     Kingdom of Spain and the Portuguese Republic to the Community
^ MO                                                           T/c.
 ---pagebreak---                                     PROTOCOL
      to the Association Agreement between the European Economic Community
and the Republic of Malta consequent on the accession of the Kingdom of Spain
                  and the Portuguese Republic to the Community
  THE EUROPEAN ECONOMIC COMMUNITY
  of the cne part , and
  THE REPUBLIC OF MALTA
 of the other part ,
 HAVING REGARD to the Association Agreement between the European Economic Com¬
 munity and the Republic of Malta signed in Vallette on 5 December 1970 , herinafter
 called " the Agreement " ,
 WHEREAS tne 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 cn the accession of the Kingdom of Spain and
 the Portuguese : Republic to the European Economic Community and^to this end ,
 they have designated as tr.eir Plenipotentiaries :
  THE COUNCIL OF THE EUROPEAN COMMUNITIES :
 THE GOVERNMENT OF THE REPUBLIC OF MALTA :
 Who , having exchanged their Futl Powers , found in good and due form
 HAVE AGREED AS FOLLOWS :
 ---pagebreak---                                         ? -
                                     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 . Tne Association
 Council shall approve the Spanish and Portuguese versions .
                                   TITLE II
                           TRANSITIONAL    MEASURES
                                  CHAPTER I
                   Provisions applicable to the Kingdom of Soain
                                Section I
                             General provisions
                                                                     \'
                                   Article 2
1.     Upon the entry into force of this Protocol the Kingdom cf Spain shall apply
to imports of products originating in Malta , other than those listed in Annex I ,
the seme customs duties as it applies to like products from the Community as
constituted on 31 December 19S5 .     This provision shall apply in accordance with,
paragraphs 2 anc 3    hereof and witn Article 3 .
 ---pagebreak---                                         3
   2 . The Kingdom of Spain shall dismantle customs duties on imports
   originating in Malta 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 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 ,
        final 10 % reduction shall be made on 1 January 1993 .
 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 2(2 ) shall 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 ME It a
  ; on 1 January 1985 ;
      in the case of the following products the basic duties shall be
      those indicated :
                                                                            XJ
 ---pagebreak---                                       -  L -
          CCT heading No                 Descript ion               Basic duty
              24.02          Manufactured tobacco ; tobacco
                             extracts and essences :
                             A.   Cigarettes                             50%
                             B.  Cigars                                  55%
                             C.  Smoking tobacco                         46.8%
                             D.  Chewing tobacco and snuff               26%
                             E.  Other , including
                                 agglomerated tobacco in
                                 the form of sheets or
                                 strip                                   10.4%
             27.09         Petroleum oils and oils obtained              exempt
                           from  bituminous minerals , crude
                                Article A
    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 l':alta .         other than products listed
    in Annex I.
                                Article 5
    1.  The Kingdom of Spain shall apply quantitative import restrictions :
       until 31 December 1988 for the products listed in Annex II ;
       until 31 December 1989 for the products listed in Annex III .
                                                                       '        - JL
QA.                                                                                3
 ---pagebreak---                                        5 -
   The Kingdom of Spain nay also apply quantitative import restrictions
   until 31 December 1989 to products listed in Annex IV, provided it
   applies similar measures vis - a -vis non-preferential third countries .
   2.   The restrictions referred to in paragraph 1 shall take the form
   of quotas .
  3.    The initial quotas are indicated in Annex II , Annex III or Annex IV ,
  as appropriate .
  The quotas listed in Annexes II and IV and quotas 1-5 and 10-14 in
  Annex III shall be increased at the beginning of each year by 25% 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 :
 - 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 ,
 Annex III or Annex IV have been Less than 90% of the quota level in
 two consecutive years , imports of that product originating in halta
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
Annex III , or increase a quota applicable to the Community as constituted
on 31 December 1985 by more than the minimum percentage indicated in
                                                                            31
                                                                               A0
 ---pagebreak---                                            ό
     paragraph 3 . it shall also liberalize imports of that product from
     tie lie          ., 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 .
                                   Arti c le
        For products covered by Regulation ( EEC ) No 3033/80 and originating
in        Malta      , the Kingdom of Spain :         -              \
                                                                                d
- upon the entry into force of this Protocol , shall dismantle the customs
     duty constituting the fixed component of the charge ir> accordance with the
      timetable indicated i.n Article 2 ( 2 ) , starting from the basic duty
      indicated in Annex V ;
- in respect of the variable component of the charge , shall apply
     the preferential rates provided for in the Agreement as from
  • 1 March 1986 .
                                  SECTION II
                      Products listed in Annex II to the
             Treaty establishing the European Economic Community
                                  Article 7
  1 . For products Originating in Malta and listed in Annex II to the Treaty
  establishing the European Economic Community , subject tc tr-e special pro -
 visions laid down below , the Kingdom of Spain shall apply a duty which
 reduces the difference between the basic duty and the prefe-ential duty
 in accordance with the ’ol lowing timetable •
                                                                             v 44
 ---pagebreak---                                           - 7
        .    :n 1 March 1986 the difference shall be reduced to 90.9 % cf 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 ;
       - 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 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
       Spain shall apply the preferential rates in full as from 1 January 1996 .
     2 . The Kingdom of Spain shall postpone implementation of the preferential
      arrangements for fruit and vegetables falling within Regulation ( EEC )
      No 1035 / 72 until 31 December 1989 .
      Starting on 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 difference ;
     - 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 tne
        initial difference ;
   - on 1 January 1995 the difference shall be reduced to 14.2% of the
       initial difference ;
   The Kingdom of Spain shall apply the preferential rates in full as from       j/
■Μ 1 .'snue ry 1996 .                                                      Al JV-
 ---pagebreak---                                      - s -
   3.   The basic duty referred to in paragraph     1         snail be that defined
   in Art ic le 3 (1 ) .
                              Article 8
   For the products referred to in Article 7 CD the Kingdom of Spain shall
   apply the non-tariff benefits , and in particular the levy reductions ,
   laid down by the Agreement as from 1 March 1986 .
                               Article 9
  1 . Quantitative restrictions may be applied to imports into Spain of products
  originating in Malta :
Ca )   until 31 December 1989 in respect of the products listed in Annex VI ;
 ( b ) 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 ) No 1035 / 72 .
2 . Quantitative restrictions may be applied until 31 December 1990
to Spanish imports of the products originating in r.olts             and
referred to :
- in Article 1(2)(a ) of Regulation ( EEC ) No 136 / 66 , other tnan soya
    beans falling within heading ex 12.01 B of the Common Customs Tariff ;
- in Article 1(2)(b) of Regulation ( EEC ) No 136/ 66, other than products
    falling within headings No 15.17 B II and 23.04 Q of the Common
    Customs Tariff .
 ---pagebreak---                                                  9 -
                                               Article 10
          1.   In the case of products referred to in Article 9(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 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 in so far as is strictly necessary
         to ensure the functioning of the national organization .
                                     SECTION III
                        Canary Islands and Ceuta and Melilla
                                     Art i c le * 11
 1.    Without prejudice to the following provisions , ft hf arrangements for trade
 between the Canary IsTan'ds and Ceuta and Melilla on the one hand' and I.elta
 on the other shall be . the same as those for trade between the Community snc
 l-ialta   provided Malta    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 ar.d the charge known as " arbitrio insular -
tarifa general " existing in the Canary Islands shell be dismantled in respect
of products originating in .lalta and in accordance
with the same timetable and arrangements indicated in Articles 2 , 3 and 4 .
                                                                                JU TC
                                                                                JL
 ---pagebreak---                                              10 -
                                                                               \
    3 . . Customs duties existing in the Canary Islands and Ceutaand Me L i L La v i t h regard to
         products listed in Annex II to the treaty establishing the European Economic
    Community and originating in halta shall be aligned progress i ve ly 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 then the Community does .
    In no case shall duties be dismantled at a fester rate or otherwise than is
    laid down in Articles 2,3 and 4 .
                                                                  t
   4 . The charge known as " arbitrio insular - tarifa especial " in the
   Canary Islands shall be abolished in respect, of products originating in lialta
        as of the entry into force of this Protocol .
   However, the said charge may be retained in. respect of imports ot the products
    listed in Annex VII at 90% of the rate therein ino'i cated , -provided the lower
   rate is applied uniformly to all imports of the products in question originating
   in Malta . The charge shall be abolished when it is abolished vis - a -vis the
   Community .
 . The said chargemay at no time be higher than the Spanish customs terirt as
   amended with a view to the phasing-in of the Common Customs TariTt .
<lk                                                                                'ΤΛ
                                                                                IS
 ---pagebreak---                                            - 11
                                         CHAPTER II
                     Provisions applicable to the Portuguese Republic
                                         Section I
                                    General provisions
                                        Article 12
  1.       The Portuguese Republic shall abolish customs duties on imports
  of products originating in Malta as of the entry into force of this protocol .
  2.      By way of derogation from paragraph 1 , the Portuguese Republic
  shall dismantle customs duties on imports originating in . 1'alt.a.
  of the products listed in Annexes VIII-A and B and IX in accordance
  yith the following timetable :
 - on 1 March 1986 each duty shall he 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 .
3.      For the purpose of applying the duties calculated in accordance
with paragraph 2 they 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 12(2 ) shall be applied shall be the dut^ actually
applied by the Portuguese Republic vis - a - vis Malta           on 1 January 1985 .
                                                                                Jk
 ---pagebreak---                                         - i: -
   2.    By way of derogation from paragraph 1 , the Portuguese Republic
   shall dismantle customs duties on the products listed in Annex        ix
   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 Malta       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 in the timetable laid down , it shall also
  suspend or reduce by the same percentage the customs duties applying
 to like products originating in Malta          , other than products listed
  in Annex VIIIB .
                                     Article 15
 1.    Charges having équivalent effect to customs duties applied by
the Portuguese Republic to imports originating in halt a             shall be
abolished upon the entry into force of this protocol .
                                                                   I •
2.     The following charges applied by the Portuguese Republic to trade
with     Malta     shall be dismantled in accordance with the timetable
i ndi cated :
(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 ;
 ---pagebreak---                                                                                ч/
                                          13 -
   ( b)  the 0.9% ad valorem charge applied to goods imported "for home use
         shall be reduced to 0.6% on .1 January 1989 and 0.3% on
         1 January 1990 , and abolished on 1 January 1991 .
                                     Article   16
  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 Malta .
  2.    In the case of the products listed in Annex X , 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 12(2 ).
 3.     Should the Portuguese Republic use 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 a customs 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      fialta     in accordance with the
 timetable laid down in Article 12 ( 2 ).
                                    Article 17
Until 31 December 1987 the Portuguese Republic shall retain quantitative
restrictions      in the form of quotas     on imports from   ilalta    of
motor vehicles subject to the special arrangements agreed between the
Community and the said Portuguese Republic in accordance with Protocol
No 18 to the Act of Accession .
                                                                             Y-AI
 ---pagebreak---                                            14 -                                   лУ
                                       Article 18
    1.     The Portuguese Republic may impose quantitative restrictions until
    31 December 1992 on imports of the products listed in Annex XI
    provided it applies similar measures vis - a-vis non-pref erent i a l third
    countries .
    2 . • The restrictions referred to in paragraph 1 shall take the form of
   quotas .
   3.     The initial quotas are indicated in Annex x ;  ’
   Quotas shall be increased at the beginning of each year by 25% 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 total thus obtained .
  4.      Where it is found that Portuguese imports of a product listed in
  Annex XI      have been less than 90% of the quota tevel in two consecutive
  years , imports of that product originating in • <s It a      shall be
   liberalized at the beginning of the year following the two years in
  question .
                                     Article 19
  For the products covered by Regulation ( EEC ) No 3033 / 80 and originating
  in Malta ■ , the Portuguese Republic :
  - upon the entry into force of this protocol , shall dismantle the customs
      duty constituting the fixed component of the charge in accordance with the
      timetable indicated in Article 12 ( 2 ) , starting * rom the basic duty inri.Co
      ted in Annex XM;
                                                                     l
 - in respect of the variable component of the charge , shall apply the
     preferential rates provided for in the Agreement as from the date in
     the first year of the second stage of the transitional arrangements
    on which the second-stage rules come into force in respect of the
    commodities whose marketing year starts the latest .
                                                                                V-
1U
 ---pagebreak---                                        15 -
                                               Section II
                   Products listed in Annex II to the Treaty establishing
                                 the European Economic Community
                                              Article 20
      1.     For products, listed in Annex II to the Treaty establishing the European
      Economic CcnmLnity, and originating in Malta, tpon the entry into force of this protocol
      and subject to the special provisions laid down below , the Portuguese
      Republic shall 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 ;
    - 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 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 ;
   Portugal shall apply the preferential rates in full as from 1 January 1996 .
                                                                                l: L
VC                                                                                10
 ---pagebreak---                                    16
  2.    The Portuguese Republic shall postpone implementation 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 Accession :
  - Regulation ( EEC) No 1035 /72 on the common organization of the market in
     fruit and vegetables ,
  - Regulation ( EEC ) No C22 / 37 on the common organization of the market in
     wine .
QK                                                                             ! ^U
 ---pagebreak---                                           - 1 7-
            From the beginning of the second stage the Portuguese Republic
            shall apply a duty 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 ;
                   - on 1 January 1992 the difference shall be reduced to 66 . 6% of
                       the initial difference ;
                   - on 1 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 ;
      ( iii )    Portugal shall apply the preferential rates in full a-te- from
                 1 January 1996 .
3 .   The basic duty referred to in paragraphs 1 and 2 shall be that
 defined in Article 13 ( 1 ).
Μ
                                                                                !!-!î
 ---pagebreak---                                        - ' Uî -
                                    Article 21
    For the products referred to in Article 20(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 in particular the levy reductions , laid down by the Agreement .
                                    Article 22
   1.    Quantitative restrictions may be applied until 31 December 1992
   to Portuguese imports of the products listed in Annex XIII originating
   in   iialta .
   2.    Quantitative restrictions may be retained until 31 December 1995
   for Portuguese imports of the products listed in Annex XIV and originating
   in   Malta .
                                                                  \
                               Article 23
  In the case of products referred to in Article 20(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’ in so far as is strictly necessary to ensure
 the functioning of the national organization .
ÏH
 ---pagebreak---                                     19 _
                                TITLE III
                     General and final provisions
                               Article 24
 The Association Council shall make any changes to the origin rules which
 may be necessary following the accession to the European Communities of
 the kingdom of Spain and the Portuguese Republic .
                               Article 25
 The Annexes to this Protocol shall form an integral part thereof .     This
 Protocol shall form an integral part of the Agreement .
                               Article 26
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 .
                              Article 27
This Protocol is drawn up in duplicate     in the Danish , Dutch , English ,
French , German, Greek , Italian, Portuguese and Spanish
languages , each of these texts being equally authentic .
 ---pagebreak---   ; •
                                                 - 20 -
                                               Annex  I
                               List provided for in Article 2 paragraph 1
                                        and in Article 3 paragraph 2
          CCT
      heading No                                   Description
   40.14           Other articles of unhardened vulcanised rubber :
                   ex B.I of expanded foam or sponge rubber :
                           - excluding tobacco-pouches
                   ex B.HOther :
                                                                            I
                           - excluding tobacco-pouches
  60.05           Outer garments and other articles , knitted or crocheted , not elastic
                  nor rubberised
I
  61.01           Men's and boys' outer garments
  61.02           Women's , girls' and infants' outer garments
  85.15           Radiotelegraphi c and radiotéléphonie transmission and reception
                  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
                 B.   Other apparatus
                 C.   Parts :
                      I.   Assemblies and sub-assemblies consisting of two or more parts
                           and pieces fastened or joined together , for apparatus falling
                           within subheading 85.15 B I and for use in civil aircraft
                                                                                I
                                                                                H
 ---pagebreak---                                                      - 21   -
                                                   ANNEX II
 List provided for in Article 5 * paragraph 1 , first indent .
      1
Quou                                                                                B*»lC
 No     CCT heading No                                   Description                                 ςυοιι
  1         85.15       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 : 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 :
                            111. Receivers, whether or not incorporating sound recorders or
                                 reproducers :
                                 b) Other : .
                                     ex 2. Other :
                                           – Colour     television    receivers,   -the .diagonal
                                               measurement οΓ the screen of which is :
                                               – From more than ¿2 cm up to and including
                                               52 cm
                                           – More than 52 cm                                      40 "mits
 2         87.01       Tractors (other than those falling within heading No 87.07), whether or
                       nor fined with power lakc-oPs. wiu-jhcs or pulleys :
                       ex B. Agricultural tractors (excluding walking tractors) and forestry
                              tractors, wheeled :
                                                                                2 irrits
                              – With an engine of a cylinder capacity of - 000 cm3 or less
                                                                                U
 ---pagebreak---                                                           - _ -î -> _
                                                              k 4.
                                                        ANNEX III
   List provided for in Articles , paragraph 1 , second indent .
Quota No CCT hfftding No                                         Description                                   Basic quou
               25.03      Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur I 40               tonnes
                          and colloidal sulphur                                                       I
               29.03      Sulphonatcd , nitrated or nitrosated derivatives of hydrocarbons :                 )
                          B.     Nitrated and nitrosated derivatives :                                       )
                                ex I. Trinitrotoluenes and dinitronaphthalenes :                             )
                                      – Trinitrotolucnes                                                     )
                                                                                )  *
              36.01       Propellern powden                                                                  )
                                                                                N
                                                                                J
              36.02       Prepared explosives, other than propellent powders
                                                                                )
           ex 36.04       Safcty fuses : dctonatin{ fuses : percussion and detonating caps:i(niters :        ) 5 tonnes
                         detonators :                                                                        )
                         – Other than electrical detonators
              36.03       Pyrotechnic articles (for example, fireworks, railway fog signals, amorces,
                         rain rockets)
                                                                                «
              36.06      Matches (excluding Bengal matches)
              39.02      Polymerization and eopolvmerization products (for example, polyethy¬
                         lene. polytetrahaloethylenes. polyisobutylene, polystyrene, polyvinyl              )
                         chloride, polyvinyl acetate, polyvinyl chloroacetatc and other polyvinyl           )
                         derivatives, polyacrylic and polymethacrylic derivatives, coumaronc-in-            )
                         dene resins):
                                                                                )
                         C Other:                                                                          )
                                       I. Polyethylene :                                                   )
                                           ex b) In other forms :                                          )
                                                  – Waste and scrap                                        )
                              ex      II . Polytetrahaloethylenes :                                        )
                                           – Waste and scrap                                               )
                              ex III. Polysutphoha'oeihylcnes :                                           )
                                           – Waste and scrap                                              )
                              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 :                                                     1 tonne
                                                                                )
                                          ex b) In other forms :                                        )
                                                – Waste and scrap                                       )
                             ex VIII. Polyvinylidenc chloride ; eopolymers of vinylidene chloride       )
                                          with vinyl chloride :
                                                                                )
                                          – Waste and scrap
                                                                                )
                             e 1*   IX . Polyvinyl acetate :
                                                                                )
                                          – Waste and scrap
                                                                                )
                             ex      X. Copolymers of vinyl chloride with vinyl acetate :
                                                                                )
                                          – Waste and scrap
                                                                                )
                                                                                ïf
 ---pagebreak---                                                                                23 -
  Quoti No CCT heading No                                           Description                              Basic qutoa
                39.02             ex      XI . Polyvinyl alcohols, acculi and ethers :
               (com 'dj                        – Waste and scrap
                                  ex XII . Acrylic polymers, melhacrylic polymers and acrylo-metha -
                                               crylic copolymers :
                                               – Waste and scrap
                                 ex XIII . Coumarone resins, indene resins and coumarone-indcne re¬
                                               sins :
                                               – Waste and scrap
                                       XIV. Other polymerization or « polymerization products :
                                               ex b) In other forms :
                                                      – Waste and scrap
     4           39.07     Articles of materials of the kinds described in heading Nos 39.01 to              1 roo
                           39.06 :
                           B.   Other :
                                     1. 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 supports for articles of apparel or
                                                 clothing accessories                                     ,
                                         ex d) Other:
                                                 – excluding airtight clothing affording protection against
                                                      radiation or radioactive contamination, not combined
                                                      with breathing apparatus
     í       ex 38.01     Carpels, carpeting and rugs, knotted ( made up or not ), other than hand¬            500 kg
                          made
                 58.02    Other carpels, 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 lace , 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
i
                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 :
                          A. Babies' garments : girls' garments up to and including commercial
                              size 86 :
                                   I. T-shirts :
                                       a) Of cotton
                                II . Lightweight fine knit roll , polo or turtle neck jumpers and pul ¬
                                       lovers :
                                       a) Of cotton
                              III . Other :
                                       b) Of cotton
 ---pagebreak---                                                                                - 24 -
Quoi » S' o ( CCT fcrstftr.f No                                               Oomption                                Basic quota
                  60 04          B   Other :
                 font 'é)               1 . T-ihirti :
                                            a ) Of cotton
                                      II . Lightweight fine knit roll , polo or turtle-re ck jumpers and pul ¬
                                            lovers :
                                            a) Of cotton
                                     IV. Other : .
                                            dj Or eotton
                   60.05        Outer tarmenu and other articles , knitted or crocheted , not clastic or rub¬
                                berized :
                                A. Outer garments and clothing accessories :
                                    II . Other :
                                           ex a ) Outer garments or knitted or crocheted textile fabrics or
                                                  heading No 59 .0E : *
                                                  – Or cotton
                                               b) Other :
                                                  I.     Babies' garments , girls' garments tip to and including
                                                         commercial site 86 :
                                                         cc)      Or cotton
                                                  2.     Bathing costumes and trunks :
                                                         bb ) Or cotton
                                                                                75 kg
                                                  3.    Track suits :
                                                         bb ) Or cotton
                                                  4.    Other outer garments :
                                                        aa ) Blouses and shirt-blouses Tor »'omeit . girls and in¬
                                                                 fants :
                                                                 55 . Or cotton
                                                        bb ) Jerseys , pullovers , slipovers, u-'aistcoats. twinseu.
                                                                cardigans , bed jackets and jumpers : (other than
                                                                jackets rcrerred to under subheading 60.05 A 11 b)
                                                                4 hh )):
                                                                 1 1 . Mcn's and boys' :
                                                                       ccc) Or cotton
                                                                22 . Women 's, girls' and infants :
                                                                       ITT) Or cotton
                                                        cc )    Dresses :
                                                                44 . or cotton
                                                       dd ) Skirts , including divided skirts :        '
                                                               33 . Or cotton
                                                       ee )    Trousers : .
                                                               ex 33 . Or other textile materials :
                                                                           – Or cotton •
                                                       IT)     Suits and coordinate suits ( excluding ski suits) Tor
                                                               men and boys :
                                                               ex 22 . Or other textile materials :
                                                                          – Of coiton                    *
                                                       eg ) Suits and coordinate suits ( excluding ski suits ),
                                                               and costumes, for women , girls and infants :
                                                               44 . Or cotton
                                                      hh ) Coats , jackets ( excluding anoraks, windcheaters,
                                                              waistcr jackets and the like ) and blazers :
                                                              *4 . Or cotton
                                                      ijij ) Anoraks , windeheaters . walster jackets and the
                                                              like :
                                                             ex 1 1 . Or wool or of fine animal hair, or cotton or
                                                                          or man-made textile fibres :
                                                                         – Or cotton
                                                     kk ) Ski suits consisting of two or three pieces :
                                                             ex 1 1 . Or wool or of fine animal hair, of cotton or
                                                                         of man-made textile fibres :
                                                                         – Or cotton
                                                     111     Other outer garments :
                                                             44 . or cotton
                                                                                /
                                                                                19
 ---pagebreak---                                                                          - 25 -
Qucxo No CCT Hcading No                                               Description                            Basic quota
             60.05                                 5.  Clothing accessories :
            Iconl d)                                   ex cc) of other textile materials :
                                                              – Of cotton
                            B. Other :
                                   ex 111 . Of other textile materials :
                                              – Or cotton
                                                                                4
   S         61.01         Mcn's and boys' ouler garmcnls :
                           A. Garments or the ‘cowboy* type and other similar garments Tor amuse¬
                                  ment and play less than commercial size 158 : garments or textile fab¬
                                  ric or heading No 59.08, 59.1 1 or 59.12 :
                                    II . Other :
                                          ex a ) Coats :
                                                   – Or cotton
                                          ex b) Other :
                                                   – Or cotton
                           B.    Other :
                                     I. Industrial and occupational clothing :
                                          a) Overalls, including boiler suits and bibs and braces :
                                               I. Or cotton
                                         b) Other :                                                  .
                                               1 . Or cotton
                                   II . Swimwear :
                                         ex b) Or other textile materials :
                                             – Or cotton
                                 111 . Bath robes, dressing gowns, smoking jackets and similar indoor
                                         wear :
                                         b) Or colton
                                 IV. Parkas ; anoraks, windcheaters, waister jackets and the like :
                                         b) Or cotton
                                 V.      Other :                                                              100 kg
                                         a) Jackets ( excluding waister jackets) and blazers :
                                             3 . Or cotton
                                        b) Overcoats, raincoats and other coals : cloaks and capes :
                                             3 . Or cotton
                                        c) Suits and coordinate suits (excluding ski suits):
                                             3 . Or cotton
                                        d) Shorts :
                                            3 . Of cotton
                                        e) Trousers :
                                            3 . Or cotton
                                        0 Ski suits consisting or two or three pieces :
                                            ex I. Or wool or or fine animal hair. o( cotton or or man¬
                                                      made textile fibres :
                                                      – Or couon
                         ,              g) Other garments :
                                            3 . Or cotton
           01.02        Women 's, girls' and imams' 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 :
                              I. Babies' garments ; girls' garments up to and including commercial
                                     size 86 :
                                     a ) Or cotton
                        B. Other :
                              1 . GarmenlsortextilefabricorheadingNo 59.08.59.il or 59.12 :
                                     ex a ) Coats :
                                                – Or cotton
                                                                                /
 ---pagebreak---                                                           26-
Quota No CCT heading No                                         Description                                B»MC quota
             61.02                  ex b ) Oiher :
                                                                                \
            (COM d)                           – Of cotion
                              II . Other :
                                    a ) Aprons , overalls, smock-overalls and other industrial and oc¬
                                         cupational clothing ( whether or not also suitable for domestic
                                         use ):
                                         I. Of colton
                                    b) Swimwear :
                                        ex 2. Of other textile materials :
                                                 – Or colton
                                    c) Bath robes , dressing gowns, bed jackets and similar indoor
                                        wear :
                                        2 . Or colton
                                   d ) Parkas, anoraks, windcheaters, waister jackets and the like :
                                        2 . Or colton
                                   e) Other :
                                         1 . Jackets ( excluding waister jackets ) and blazers :
                                             cc) Or cotton
                                        2. Coats and raincoats, cloaks and capes :
                                             cc) Or cotton
                                        3 . Suits and coordinate suits ( excluding ski suits ), and cos¬
                                             tumes :
                                             cc) Or cotion                     '
                                        4 . Dresses :
                                             ee) Or cotton
                                        5 . Skins, including divided skirts :
                                             cc) Or cotton
                                        6 . Trousers :
                                             cc) Or cotton
                                        7 . Blouses and shin-blouses :
                                             cc) Or cotton
                                        8. Ski suits consisting of two or three pieces :
                                             ex aa ) Or wool or of fine animal hair, or cotton or or man¬
                                                     made textile fibres :
                                                     – Of cotton
                                       9. Other garments :
                                             cc) Or cotton
  9         61.03       Men 's and boys' under garments , including collars, shin fronts and cufTs :
                        A. Shirts :
                            II . Or cotton
                        B. Pyjamas :
                            II . Or cotion
                        C.  Other :
                            11 . Or cotton
                                                                                40 kg
           61.04        Women's, girls' and infants' under garments :
                        A. Babies' garments : girls' garments up to and including commercial
                           size 86 :
                             l.'Or cotton
                        B. Other :
                             I. Pyjamas and nightdresses
                                  b) Or cotton
                           11 . Other :
                                 b) Of cotton
                                                                                il
 ---pagebreak---                                                                            27
Qu ou No CCT heading No                                        Description                                Basic quota
    10       84.41        Sewing machines : furniture specially designed for sewing machines : sew.      1 uni c     ;
                          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
   II        85,15        Radiotélégraphie and radiotéléphonie transmission and reception appa ¬       20 irvi is
                         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
                  o
                              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
  12        87.01       Tractors (other than those falling within heading No 87.07 ), whether or        7 units
                         not fined 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 ¡lii    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, bul not including pans of
                        sidcarms
 14        93.07        Bombs, grenades, torpedoes, mines , guided weapons and missiles and
                        similar munitions of war, and pans thereof : ammunition and pans there ¬         i come
                        of, including cartridge wads : lead shot prepared for ammunition
 ---pagebreak---                                                       28
                                          ANNE ;;
                 List provided for in Article 5 , paragraph 1
  Quota   CCT Heading                        Description                                   Basic Ouota
    ND        No
  1      84.41             Sewing machines ( fabrics, leather , shoes , etc. ; fumi -      1,000 kg
                           ture specially designed for sewing machines, sewirg
                           machine needles :
 2       85.19             Electrical apparatus for making and breaking elec¬              5,000 kg
                           trical circuits , for the protection of electrical
                           circuits , or for making connections to or in
                           electrical circuits ( for example , switches , relays ,
                           fuses, lightning arresters, surge suppressors ,
                          plugs, larrpholders and junction boxes ) ; resistors,
                           fixed or variable ( including potentiometers ), other
                          than heating resistors , printed circuits, switch¬
                          boards (other than telephone switchboards ) and
                          control panels :
3       85.21             Thermionic , cold cathode and photo-cathode valves and             200 kg
                          tubes ( including vapour or gas filled valves and tubes,                            1
                          cathode-ray tubes , television camera tubes and
                         mercury are rectifying valves and tubes ); photocells;
                                                                                1
                         mounted piezo-electric crystals; diodes, transistors
                         and similar semi-conductor devices ; light emitting             '
                         diodes ; electronic microcircuits :
4       89.01            Ships , boats and other vessels not falling within any            100,000 Ecus
                         of the headings 39.02 to 89.05
                                                                                Ì
                         B. Others                                                                          I
                                                                                I
                                                                                i
                                                                                j                 I
                                                                                i
                                                                                I
                                                                                I
                                                                                I
                                                                                I
                                                                                I
 ---pagebreak---                                                                       29 -
                                                ANNEX       V
List provided for in Article 6
  Headi ng                       '                  '           '                                        i-;
  NLnber                                                 Description
                                                         Description                                       Basic Cuty
                                                                                Basic   Cuty
     17.04    Sugar confectionery , not   nor containing cocoa;
             B. Chewing gum containing by weight of sucrose ( including invert sugar
                  expressed as sucrose ):
             ex
             ex ]J     Lett
                       Less than
                               than 60%
                                     60 % ..                                        .
                                                                                .                       1 2,44
           ex
           ex CC Vhite
                 IS'hitr chocolare
                         chocolare .                                                                        15 .. 00
            D.   Other :
                 I.   Containing no miJkfats
                                           miJJcfats or containing leu
                                                                   Jess than 1,5 % by weight of such
                      fats :
                      fits
                      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  insert sugar expressed as
                            sucrose):’
                            sucrose   ): •
                                                                                19 .. 90
                             1.    5 % or more but bur less
                                                       leu rhan   10 /'. .
                                                                                I
                                                                                !                3f
 ---pagebreak---                                                                            30
    Heading
  | M-rrber                                                       Description                                  Basic Djty
I                      i
        1 7.0'           D. II . Ocher :
       (coni 'd
       (CQrtl'd                  a ) Containing no sucrose or containing less than 5 Vi   % by weight of       *] 3 QQ
                                     sucrose ( including invert sugar expressed as sucrose ) .                      '
                                 b ) Containing by weight of sucrose ( including invert sugar expressed as
                                     sjerose ):
                                     1.    % or more but
                                         5 Ve           bur less than  10 % .                                i   1 5 , 26
                     *                                                                                1
                                                                                I
                                                                                !i
                                                                                [
                                                                                i
                                                                                |                !
                                                                                i
                   i
                •■i
     [17.05]
     [ 17.05 ]                                                                                J
_!___1
                                                                                v
 ---pagebreak---                                                                           31
  Heading                                              Description
                                                                                Basic Duty
  nurober
  18.0έ       Chocolate aed other food preparations containing cocoa :
             A. Cocoa powder , not otherwise sweetened than by the addition of sucrose ,
                   containing by weight of sucrose :
                       I. Less than 65 % . .                                                         20,71
                    II . 65 % or more bu : ¡eor : :- uc 1'. \    .    . .
                                                                                7,35
                 III. 80 % or more .                                                                  0
           fi .  Ice-cream ( not including ice-cream powder ) and other ices :
                1.       Containing no milkfats or containing less than 3 ·/· by weight of such       0
                         faa .
'
          '     11. Containing by weight of milkfats:
                                                                                0
      \
                                                                                c
             C. Chocolate and chocolate goods , whether or not Riled ; sugar confectionery
                   and substitutes therefor made from sugar substitution products , containing
                   cocoa :
                  1.      Containing no sucrose or containing less than 5 % by weight of sucrose
                          ( including invert sugar expressed as sucrose ) .                             10,92
                  II .    Other :
                                                                                ■
                          a ) Containing no milkfats or containing less than 3 .5 % by weight of
                               such fats and containing by weight of sucrose ( inducing inven sugar
                               expressed as sucrose ):
                               3.   Less than 50 %     .                                               12.71
                               2.   50 % or more    .                                                    9, 66
                         b ) Containing by weight of milkfats :
                                                                                7 . 04
                               1.   1,5 V· or more but less than 3 % .
                              2.   3 % or more bur less than / ,5 % .                                  10,03
                              3.   4,5 % or more bur less than 6 %                                    1 C. 02
                              4.   6 % or more
                                                                                7    27  U
 ---pagebreak---                                                                                22
    Heading
    number                                                    Description
                                                                                Basic Duty
       1                                                          2
    18.06         D.      Other :
   ¡con:‘d)
                          I.    Containing no milk/ats or containing less than 1,5 % by weight of such
                                fats :
                                i)     In immediate packings of a net capacity of 500 g or leu .
                              r      Or-.er .                                                                    U
                                                                                i
                        11 . Containing by weight of milkfats :
                              a)    1,5 % or more but not more than 6,5 % :
                                    1.     In immediate packings of a net capacity of 500 g or less ....     3 , 96
                                    2.    Other  .                                                          5 . Vo
                             b)    More than 6,5 % but less than 26 "/· :
                                   1 . In immediate packings of a net capacity of 500 g or less ....        0
                                   2.     Other  .                                                        19,00
                             c)    26 *<4 or more:
                                   I. in immediate packings of a net capacity of 500 g or leu ....          0
                                   2.    Other   .                                                          0          !
                                                                                !
            1                                                                                i
 19.03         Macaroni, spaghetti and similar products:                                                             !
               A. Containing eggs . . .                                                                       18,10 I
                                                                                I
               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 m any proportion :
              A. Gingerbread and the like , containing by weight of sucrose ( including invert
                  sugar expressed as sucrose ):
                     I. Less than 30 % .                                                                 10,00
                   II . 30 % or more but leas than 50 */·          .                                     10,00
                  m . 50 % or more .                                                                     10,00
                                                                                3?
 ---pagebreak---                                                                     - 33
                                                                                .  ..
 I  Hradtnc                                             Dncripoon
 I  number                                                                                Basic Duty
I      1                                                     2
    19.08    B.    Ocher:
   (corn 'd)
                  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 ):
                         a) Less than 70 */.* X* without ■ sugar .or cocoa .                                8,70
                                                 L others                                                 10,00
                        b ) 70 % or more                                                                 10,00
                II . Containing 5% or more but less than 32% by weight of starch :
                      a ) Containing no sucrose or containing less rhar. 5 % by weight of
                              sucrose (including invert sugar expressed as sucrose ) £ .
                     – without 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 milkfats or containing less than 1 ,5 % by weight of
                                   such fats .                                                          10,00
                             2.   Other                                                                    10,00
                     c ) Containing 30% or more but less than 40% by weight of sucrose
                            ( including invert sugar expressed as sucrose ):
                            1 . Containing no milkfats or containing less than ! ,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 milk/ats or containing less than 1 ,5 % by weight of             10,00
                                 such fats .
                                                                                3i
 ---pagebreak---                                                                         34
1
1  Heading
   number                                             Description                                    Basic Duty
     1                                                    2
   19.08   B. Π . d ) 1 . Other .                                                                       10,00
  (COnt'd)
                 III . Cantõining 32 % or irore but less than 50 % by weight
                             of starch :
                     a ) Contamine no lucrose or containing less than 5% by weight of             !
                            lucrose ( including inven sugar expressed as sucrose ):               1
                                                                                i
                            1 . Containing no milkfau or containing less than 1 ,5 % by weight oí
                                  without sugar or cocoa .                                             8,70
           i                      other .                                                             10,00
                                  without sugar or cocoa .                                             8,70
                                  other    . . . . --                                                 10,00
                    b ) Containing 5% or more but less tKan 20% by weight of sucrose
                           (including inven sugar expressed as sucrose ):
                           1 . Containing no milk/acs or containing less man 1 ,5 % by weight of
                                 such fars .                                                          10,00
                          2.     Other .                                                              10,00
                  c ) Containing 20 % or more by weight of sucrose ( including invert sugar
                         expreated as lucrose ):
                                                                                !
                         1 . Containing no miîkfats or containing less than 1.5% by weight of
                                such ilts « KníWP.^UO^C.OC.XQÇQò .                                     ε,το              j
                            –other . . . ·'··                                                        10,00              I
                                                                                Í
                                                                                !
                                     _ VI-ÅH'OU'V' yucÄI– or- cocoa                                                   !
                                     - cW                   °                                       < 0,00            I
                                                                                :
                                                                                i
            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 fau-*rithout .sugar, a-, cocoa.                                   8,70
                        -vpther                                                                     10,00
                            i ; Cr LKer .·
                            . Without sugar or cocoa                                                  8,70
                                other                                                               10,00
 ---pagebreak---                                                                    35
                                                                                T
  •umbcr                                            Description                                   Basic   Duty
     1     I                                            2
  1У.ОТ
            В.ЛЗГЬ)      Containing 5% or more by weight of sucrose ( including inverr sugar
                         expressed as sucrose );
                         1 . Containing no miJk;ats or containing less than 1,5% by weight of       10,00
                             such fas .
                        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 ) .
                     – without* sugar or cocoa                                                      8,7ό
                     – other                                                                       10,00
                    b ) Ocher
21.02     Extracts , essences or concentrates , of coffee , tea or mate and preparations with a
          basis of those extracts, essences or concentrates ; roasted chicory and other
         roasted coffee substitutes and ex tries , essences and concentrates thereof:
         C. Roasted chicory and other rcasted ccffcc substitutes :
               1 . Roasted chicory .
             II . Other .
                                                                                17,82
         D. Exrraas, essences and concentrates of roasted chicory and other roasted
             coffee substitutes :
              I. Of roasted chicory .
             II . Other .                                                                          22,17
                                                                                LfO
 ---pagebreak---                                                              36 •-
Headmj                                                                                Basic Duty
mtmbcr                                     Dcioipnon
38.19     Chemical products ano 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-Cludrol (sorbitol ) other than that falling within subheading 29.0s C 111 :
            I. In aqucoui solution :
                a) Containing 2 % or less by weight of D-mannitol , calculated on the     22,80
                    D-gludtol content .
                b ) Othcr                                                                 14,40
           II . Othcr:
                i ) Containing 2 *4 or less by weight of D-mannirol , calculated on the  22,80     |
                    D-gJuoiol content .
                b ) Othcr .                                                              14,40     i
 ---pagebreak---                                                         - 37 -
                                                   ANNEX VI
List provided for in Article ?, paragraph 1 a ).
         CCT
      hc»dinj No                                      Description
        07.01     Vegetables, fresh or chilled :
                  ex H. Onions, shallots and garlic :
                        – Onions
                             from I July to 31 July
                      Π. Tomatoes
                         ex I from 1 November to 14 hay
                                - from 1 December to 30 April
     08.02       Citrus fruit , fresh or dried
                 A. Oranges
                     I. Sweet oranges fresh
 ---pagebreak---                                                              38 -
                                                            A.VÆX VII
                                            List provided for in Article 11 , paragraph 4
CCT heading So   !                               Description                                 Raie
                                                                                DO
      19.03     ■ Macaroni, spaghe'.*: and similar pioducts :
                1 B. Other
                1
                                                                                i:  *
     31.04          Sauces : mixed condiments and mixed seasonings :
                    B. Sauces with a basis οΓ tomato purée                                     9
     21.07          Food preparations not elsewhere specified or included :
                    O. Prepared yoghourtt prepared milk in powder form , for
                        use as infants' food or for dietetic or culinary purposes :
                        1. Prepared yoehourt :
                            b) Other                                                         I3.Í
    22.09          Spirits (other than those of heading No 22.0S ): liqueurs and
                   other spirituous beverages : compound alcoholic prepara¬
                   tions (known as 'concentrated extracts') for the manufac¬
                   ture of beverages :
                   C. Spirituous beverages :
                       1. Rum, arrack and tafia, in containers holding :
                            ex a) Two litres or less :
                                    – Rum                                             39,1 Pus litre
                            ex b)   More than two litres :
                                    – Rum                                             39,1 Ptas litre
‘   39.02          Polymerization and ccpolymerizalion products ( for exam¬
                  ple, polyethylene, polvtelrahaloethylcnes, pclyisobutylene,
                  polystyrene, polyvinyl chloride, polyvinyl acetate, polyvi ¬
                  nyl chloroacetaic and other polyvinyl derivatives, polv-
                  aaylic and polyme:hacrylic derivatives, coumarone-indene
                  resins):
                  C. Other :
                                                                                -
                      ex IV.      Polypropylene :
                                  – In strips, of a width exceeding 0,1 mm                  io .;
–              _VU. . Polyvinyl chloride :
                                  ex b)   In other forms :
                                          – In lubes                                        io .;
   39.07        Articles of materials of the kinds described in heading Nos
                39.01 10 39.06 :
                B. Other :
                      V, Of other materials :
                           ex d) Other :
                                   – Plaies with a diameter of betw een 17 and
                                        21 cm and 'glasses' of polystyrene                 i;
                                   – Bags , sachets and similar articles , of po-
                                        lyethyltne                                         10 :
                                   – Containers other than carboys, bottles
                                        and jars of polystyrene                            lí
                                   – Tube and pipe fittings , * nd finished
                                       pipes of polyvinyl chloride                         10.5
  42.02        Travel goods (for example , trunks , suit-cases, hat-bexes,
               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 leath¬
               er or of composition leather, of vulcanized fibre, of artifi¬
               cial plastic sheeting, of paperboard or of textile fabric :
               ex A. Of artificial plastic sheeting :
                         – Bags of polyethylene sheeting                                  10 .:
 ---pagebreak---                                                               39 -
                                                                                Rite
CCT hcadirtf No                               Description                           / N)
        48.05     Paper and paperboard, corrugated ( with or without flat sur¬
                  face sheets ), crcpcd . crinkled , embossed or perforated, in
                  rolls or sheets :
                     A. Paper and paperboard, corrugated                            14
                  ez B.   Other :
                          – Creped household paper of a weight per m: of
                                15 g or more and less than 50 g                     I:.Î
   e * 48.14      Writing blocks, envelopes , letter cards, plain postcards, cor¬
                 respondence cards : boxes, pouches, wallets and writing
                  compcndiums. 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                                   i:
                          – Paper in strips or rolls for office machines and
                              the like                                             i:
      48.18      Boxes, bags and other packing containers, of paper or pap¬
                 erboard : 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 al ¬
                bums and book covers, of ->3per or paperboard :
                – Memorandum blocks and exercise books                             13
 ex 48.19       Paper or paperboard labels, whether or not printed or
                gummed :
                – Labels of all kinds, excluding cigar bands                      14.5
     48.31      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 II . Other :
                                  – Of cellulose wadding
                ex D. Bed linen , table linen, toilet linen ( including hand¬
                         kerchiefs and cleaning tissues ) and kitchen linen ;
                         garments :
                         – Hand towels and table napkins                          M
                ex E. Sanitary towels and tampons :
                        – Sanitary tow els, of cellulose w adding                 14
                                                                                Цч
 ---pagebreak---                                                                                !   Rite
CCT helding No                              Description                            I   <M
     48.31           F.  Other :
    ¡coni 'dl            ex 1 . Anieles of a kind used Tor surgical, medical
                                 or hygienic purposes, not put up for retail
                                 sale :
                                 – Napkins and napkin liners οΓ a kind used
                                     for hygienic purposes, of cellulose wad·
                                     ding                                              14
                         ex II . Other :
                                 – Napkins and napkin liners of a kind used
                                     Id' hygienic purposes, of cellulose wad-
                                     ding                                              14
       70.10     Carboys, bottles, jars. pots, tubular containers and similar
                containers, of glass, of a kind commonly used for the con-
                veyance 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 tub·
                     ing of a thickness of less than 1 mm and stoppers and
                     other closures                                                     9
   Cï 7ί OS     Structures i:.d 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 Tor 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                  i 1.5
      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 expand¬
               ed, foam or sponge artificial plastic material , whether or
               not covered ( for example , tr         »ses , quilts, eiderdowns,
               cushions . poulTes and pillows..
                   A. Anieles of bedding of similar furnishing of expand¬
                        ed, foam or sponge artificial plastic material , wheth-
                                                                                i:
                        er or not covered                                        j
               ex B. Other:                                                      j
                        – Mattress supports, maure -tes and pillows              j   13
 ---pagebreak---                                               ANNEX VIII A
        List provided for in Article 12 , paragraph 2 .
  .     Heading No
          of the                                       Description
  Common Customs Tariff
             05031          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
                            layerorbetween 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 wâste 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 , ant lers ^ hooves , nails , claws
                          and beaks , unworked or simply prepared but not cut to shape ,
i                         and waste and powder of these products , whalebone and the
                          like , unworked or simply prepared but hot 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          Animat 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
                        :-                                                                   L
 ---pagebreak---          Heading No
           of the                                      Description
   Common Customs Tariff
             13.02           Shellac , seed lac , stick lac and other lacs ; natural gums ,
                            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 II . Other :
                                       - Pectates
 3                        C. Agai–agar and other mucilages and thickeners , derived
                               from vegetable products
            14.01         Vegetable materials of 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
                          istle ), whether or not in bundles or hanks
           14.05         Vegetable products not elsewhere specified or included
                         Wool grease and fatty substances derived therefrom
^          15.05         ( including lanolin )
           15.06         Other animal cils 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
 ---pagebreak---                                                - 43 -
        Heading No
           of the                                    Description
  Common Customs Tariff
             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
            17.04         Sugar confectionery , not containing cocoa
                                    9
            18.03         Cocoa paste ( in bulk or in block ), whether or not defatted
1        • 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
                         extract , of a kind used as infant food or for dietetic or
                         culinary purposes , containing less than 50X by weight of
                         cocoa
           19.03         Macaroni , spaghetti and similar products
           19.04         Tapioca and sago ;   tapioca and sago substitutes obtained
                         from potato or other starches
           19.05        Prepared foods obtained by the swelling or roasting of
                        cereals or cereal products ( puffed rTce , 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
 ---pagebreak---                                                    44
          ntading No
             o f the                                  Description
    Common Customs Tariff
             21.02          Extracts , essences or concentrates , of coffee , tea or mate
                            and preparations with a basis of those extracts , essences or
                            concentrates ; roasted chicory and other roasted coffee
                            substitutes and extracts , essences and concentrates thereof
            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 milk , in powder form , for
                               use as infants' food or for dietetic or culinary purposes
                          E. Cheese fondues
                          G. Other
           22.01          Waters , including spa waters and aerated waters ;     ice and
                          snow :
>                         A. Spa waters , natural or artificial ; aerated waters
           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
 ---pagebreak---                                                 - 45 -
        Heading No      I
          of the        I                              Description
  Common Customs Tariff                         •
           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 80Z 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 80S! 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 agri cultural
                                         products listed in Annex II to the EEC Treaty
                              ex II . More than twoTitres :
                                      - excluding alcohol obtained from the agricultural
                                         products listed in Annex II to the EEC Treaty
                         B. Compound alcoholic preparations ( known as " concentrated
1                             extracts ") for the manufacture of beverages
                         C. Spirituous beverages :
                                I. Run . arrack and tafia
                               II . Gin
                              III . Whisky
                                                                                fo
 ---pagebreak---         Heading No
          of the                                Description
Common Customs Tariff
           22.09
     ( continued )    IV . Vodka , with an alcoholic strength of 45 . *>2 voi or less
                           and plum , pear or cherry spirit ( excluding liqueurs )
                       V. Other
          24.02       Manufactured tobacco ;   tobacco extracts and essences
          28.01       Halogens ( fluorine , chlorine , bromine and iodine ):
                      B. Chlorine
          28.03       Carbon ( including carbon black )
 ---pagebreak---                                                    47 -
         Heading No
           of the                                       Description
   Common Customs Tariff
           28.54           Hydrogen peroxide ( including solid hydrogen peroxide )
           29.01           Hydrocarbons :
                           A. Acyclic :
                                ex I. For use as power or heating fuels :
                                       - excluding acetylene
                              ex II . For other purposes :
                                       - excluding acetylene
                           B. Cyc lanes and eye lenes :                        '
 J                              I. Azulene and its alkyl derivatives
                              II . Other :
                                    ex a ) For use as power or heating fuels :
                                           - excluding decahydronaphthalene
                                   ex b ) For other purposes :
                    *
                         C. Cycloterpenes
                         D. Aromatic :
                                 I. Benzene , toluene and xylenes
                               II . Styrene
1                        •    IV . Cumene ( isopropylbenzene )
                                                                                SI
 ---pagebreak---          Heading No
            of the                                     Description
  Common Customs Tariff
           29.01            ex V.      Naphthalene and anthracene :
       ( continued )                   - anthracene
                              VI .    Biphenyl and terphenyls
                        ex VII .      Other :
                                      - excluding tet rahydronaphtha lene
           29.04           Acyclic alcohols and their halogenated , sulphonated ,
                           nitrated or nitrosated derivatives :
                           C.   Polyhydric alcohols :
                                   II .   D-Mannitol ( mannitol )
                                III .     D-Glucitol ( sorbitol )
          29.10            Acetals and hemiacetals and single or complex
                          ■oxygen-function acetals and hemiacetals , and their
                           halogenated , sulphonated , nitrated or nitrosated
                           derivatives :
                           ex B.     Other
                                     - Methy Iglucosides
          29.14           Monocarboxylic acids and their anhydrides , halides ,
                          peroxides and peracids , and their halogenated ,
                          sulphonated , nitrated or nitrosated derivatives :
                         A.      Saturated acyclic monocarboxylic acids :
                         ex XI .        Other :
                                        - Esters of D-Glucitol (-sorbitol )
î                        B.     Unsaturated acyclic monocarboxylic acids :
                         ex IV .        Other :
                                        - Esters of D-Glucitol ( sorbitol )
 ---pagebreak---                                                    - 49 -
          .Heading No '
             of the                                       Description
    Common Customs Tariff
            29.15              Polycarboxylic acids 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 III .     Other :
  Í                                      - Dibutyl phthalates ( ortho )
                                         - Dioctyl orthophthalates
                                         - Diisooctyl , diisononyl and diisodecyl
                                            phthalates
                                         - Other esters of . diiso-butyl
           29.16              Carboxylic acids with alcohol , phenol , aldehyde or           I
                              ketone function and other single or complex                    I
                              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 :
                              I.   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,   I
                                          isosaccharic acid , heptasacchari c acid and
                                          their salts and esters
          29.23              Single or complex oxygen - function amino-compounds :
                             D.   Amino-acids
                             I.   Lysine and its esters , and their salts
                          III .   Glutamic acid and its salts .
                  .·
                                                                                ΛI
 ---pagebreak---                                                          50 -
        Heading No
          of the                                            Description
  Common Customs Tariff
          29.35                Heterocyclic compounds ;         nucleic acids :
                               ex Q.      Other :
                                          - Anhydride compounds of D-Glucitol ( 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 * vi tamins , natural or reproduced by
                               synthesis ( including natural concentrates ), derivatives
                               thereof used primarily as vitamins , and intermixtures
                              of the foregoing , whether or not in any solvent :
                              B.    Vitamins , unmixed , whether or not in aqueous
                                    solution :
                              ex II . Vitamins Bj, By 8,, B12 and H
                                           - Vitamin B ,
                                  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 headings Nos 29.39 ,
                              29.41 and 29.42 :
                              ex B.      Other :
                                        - Lévulose
                                        - Levulose salts and esters
I                        .              - Sorbose and its salts and esters
         29.44               Antibiotics :
                             ex 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 cp in forms or in packings of a kind sold ty retail :
                                  II .  Other :
                                   a) Containing penicillin, streptonycin or their derivatives
                               ex  b)   Other :
                                      ■ - Containing antibiotics or their derivatives other than
                        those listed cnder subheading B.II.a); insulin, gold salts for the
                        treatment of tuberculosis, orgaro-arsenous products for the treatment of ff
                                                                   ' '           -
 ---pagebreak---                                                   51
       Heading No
         of the                                    Description
Common Customs Tariff
         31.02             Mineral or’ chemical fertilisers , nitrogenous :
                           A.    Natural sodium nitrate
                      ex C.     Other :
                        I - excluding ammonium nitrate in packages of a gros
                                   weight of not less than 45 kg , calcium nitrate
                                   having a nitrogen content of not more than 16X ,
                                   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 oi paints or enamels ;
                              solutions as defined by Note 4 to this Chapter :
                              I.    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 preparation
                        and washing preparations , whether or not containing soap :
                        - Ethoxylates
 ---pagebreak---         Heading No
           of the                                      Description
  Common Customs Tariff
         35.01              Casein , caseinates and other casein derivatives ;
                            casein glues :
         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
                           retai l 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              Sensitised 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 :
                   r
                          A.     Prepared glazings and prepared dressings :
                                  I.    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.    D-Glucitol ( sorbitol ) other than that falling within
                                subheading 29.04 C III :
                          X.    Other
 ---pagebreak---                                                   53 -
       Heading No
         of the                                       Description
 Common Customs Tariff                      •
        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 the
                                                      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
                                 II .  Aminoplasts :
                                       ex ( b )   In other forms :
                   *
                                                  - Plates, sheets or strip , rigid ,
                                                     weighing more than 160 g / m ?,
                                                     whether or not primed
                       -                          - Plates , sheets or strip , neither
                                                     rigid nor spongy , weighing more
                                                     than 160 g / m , not printed
                               III .   Alkyds and other polyesters :
                                       ex ( a )  In one of the forms mentioned in
>                                                Note 3(d ) to this Chapter :
                                                 - Plates , sheets or strip , rigid ,
                                                    weighing more than 160 g /m^, whether
                                                    or not printed
                                                 - Plates , sheets or strip , neither
                                                    rigid nor spongy , weighing more
                                                    than 160 g /m^, 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 160 g/ m^, whether or not printed
                                      - Plates , sheets or strip , neither rigid nor
                                         spongy, weighing more than 160^g /m , not
                                         printed
                                                                                fi
 ---pagebreak---                                                     54
         Heading No
           of the                                       Description
  Conmon Cuito«· Tariff
          39.01          C.      ex V.      Polyurethanes :
      ( continued )                         - In one of the forms mentioned in Note 3(a )
                                               and ( b ) to this Chapter           y
                                            - 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
                                ex VI .    Silicones :
                                           - Plates , sheets or strip , neither rigid nor
                                              spongy , weighing more than 160 g / m^, not
                                              printed
                               ex VII .    Other :
                                           - Plates , sheets or strip , rigid , weighing
                                              more than 160 g/m^, whether or not printed
                                           - Plates , sheets or strip , neither rigid nor
                                              spongy , weighing more than 160 g / m^, 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 , polytetrahaloethy lenes , polyisobutylene ,
                        polystyrene , polyvinyl chloride , polyvinyl acetate ,
                        polyvinyl chlorcacetate and other polyvinyl derivatives ,
                        polyacrylic and polymethacrylic derivatives , coumarone -
                        indene resins ):
                        C.    Other :
                                   I.    Polyethylene :
1                                            (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 160 g / m2 ,
                                                       whether or not printed
                                                     - Adhesives based on resin emulsions
                                                     - Waste and scrap
                             ex II .    Polytetrahaloethy lenes :
                                        - Plates , sheets or strip , rigid , weighing
                                           more than 160 g / m^, whether or not printed
                                        - Adhesives based on resin emulsions
                            ex III . ' Polysulphohaloethylenes :
                                        - Plates , sheets or strip , rigid , weighing
                                           more than 160 g / m2 , whether or not printed
                                        - Adhesives based on resin emulsions
                 ■■
                                                                                $
 ---pagebreak---                                                  - 55 -
         Headinp No
           of the                                    Description
  Common Customs Tariff
          39.02         C.   ex IV .    Polypropylene :
      ( continued )                     - 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.    Polyisobuty lene :
                                       - Plates , sheets or strip , rigid , weighing
                                          more than 160 g /m^, 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 160 g/m^,
                                                     whether or not printed
                                                   - Adhesives based on resin emulsions
                               VII .   Polyvinyl chloride :
                                             (a)    In one of th$ 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/ m^, .
                                                      whether or not printed
                                                    - Adhesives based on resin emulsions
                             VIII .   Polyviny lidene chloride ;        copolymers of
                                      vinylidene chloride with vinyl chloride :
                                      - Plates , sheets or strip , rigid , weighing
                                         more than 160 g/n»2, whether or not printed
                                     - Adhesives based on resin emulsions
1
                           ex IX .   Polyvinyl acetate :
                                     - Plates , sheets or strip , rigid , weighing
                                         more than 160 g / m^, 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 160 g/ m2 , whether or not printed
                                     - Adhesives based on resin emulsions
 ---pagebreak---              Heading No
               of the                                                 Description
      Coaaon Custo«* Tariff
         39.02                 C.     ( continued )
         ( continued )
                            ( ex XI . Polyvinyl alcohols, acetals and ethers:
                              - Plates , sheets or strip , rigid , weighing »ore than 160 g/a^, whether
                                 or not printed
                              - Adhesives based on resin » visions
                              ex XII . Acrylic polyaers , aethacrylic polyaers and acrylo-aethacryl ie
                                           copolyaers :
                             - Plates , sheets or strip, rigid, weighing aere than 160 g/a^, whether
                                or not printed
                             - Adhesives based on resin eaulsions
   .·                        XIV . Other polyaerisation or copolyaerisation products :
                             ex b ) in other foras :
                             - Plates , sheet or strip , rigid, weighing aore than 160 g/a^, whether
                                or not printed                                     «
                             - Adhesives based on resin eaulsions
        39.03                Regenerated cellulose ; cellulose nitrate , cellulose acetate and other
                         *   cellulose esters , cellulose ethers and other cheaical derivatives of
                            cellulose , plasticised or not ( for exaaple , collodions , celluloid );
                            vulcanised fibre :
                            S.    Other :
                                  1 . Regenerated cellulose :
                                        b)   Other :
'I                                           ex 1 . Sheets , fila or strip , coiled or not , of a thickness of
                                                      less than 0.7S aa :
                                                     - of a weight not exceeding 160 q/t? , not printed
                                             ex 2 .  Other :
                                                     - Plates , ^sheet or strip , of a weight not exceeding
                                                        160 g /a , not printed
                                                     - Plates , sheets or strip , rigid , weighing » ore than
                                                        160 g / a ?, whether or not printed
                    .·
                       '
                                                                                L
 ---pagebreak---                                                           57 -
          Heading No
             of the                                             Description
  Common Customs Tariff
                        t
  39.03                   11 . Cellulose nitrates :
  ( continued )
                               b)    Plasticised :
                                     1.    Kith caaphor or otheruise ( for exaaple , celluloid ):
                                           ex aa ) fila in rolls or in strips , for cineaatography or
                                                    photography :
                                                    - of celluloid
                                                                                2
                                                    - other , rigid . Neighing Bore than 160 g/a ,
                                                      whether or not printed
                                                   - of a ueight not exceeding 160 g/a^, not printed
                                          ex bb ) Other :
                                                   - Plates , sheets , strips or tubes , of celluloid
I
                                                   - Other plates , sheets or strip , rigid , weighing aore
                                                      than 160 g /a2 , whether or not printed
                                                   - Plates , sheets or strip , of a weight not exceeding
                                                      160 g/a ^, whether or not printed
                        III .  Cellulose acetates
                               b ) Plasticised :
                                   ex 2 . fila in rolls or in strips , for cineaatography or
                                              photography :
                                             - Of a weight not exceeding 160 g/a ^, not printed
                                             - Rigid , weighing aore than 160 g/a^, whether or not
                                                printed                        -
                                   ex 3 .    Sheets , fi lk or strip , coiled or not . of a thickness of
                                             less than 0.75 aa :
                                                                                2
                                             - Of a weight not exceeding 160 g / a , not printed
                                      4.     Other :
                                            ex bb ) Other :
                                                       - than
                                                         Plates160, sheets   or strip , rigid , weighing aore
                                                                     g / a , whether or not printed
                     •
                                                       - Plates , sheets or strip , of a weight not
                                                         exceeding 160 g/a?, not printed
                t
                                                                                é¿ .
 ---pagebreak---                                                       - 58 -        .
           Heading No
             of the                                              Description
  Common Customs Tariff
    39.03                B.
    ( continued )
                         IV .    Other cellulose esters :
                                 b ) Plasticised :
                                       ex 2 .   Fila in rolls or in strips , for cinematography or
                                               photography :
                                                                                2
                                               - Rigid , veighing aere than 160 g/a , whether or not
                                                  printed
                                                                                2
                                               - Of a ueight not exceeding 160 g/a , not printed
                                       ex 3 .  Sheets , fila or strip , coiled or not , of a thickness
                                               of less than 0.75 aa : -
»                                              - Of a ueight not exceeding 160 g/a^, not printed
                                          4.   Other :
                                               ex bb ) Other :
                                                          - Plates , sheets or strip , rigid , weighing aere
                                                            than 160 g/a?, whether or not printed
                                                         - Plates , sheets or strip , of a weight not
                                                            exceeding 160 g / a ?, not printed
                        V.    Cellulose ethers and other chemical derivatives of cellulose :
                              b)    Plasticised :
                                    2.    Other :
                                         ex aa ) Ethylcellulose :
                                                    - Plates , sheets or strip , rigid , weighing aore than
                                                       160 g /a ?, whether or not printed
                                                   7 Plates , sheets or strip , of a weight not
                                                      exceeding 160 g/a ?, not printed
                                         ex bb )   Other :
                                                   - Plates , sheets or strip , rigid , weighing more
                                                      than 160 g/a ?, whether or not printed
                                                   - Plates , sheets or strip , of a weight not
                                                      exceeding 160 g/a ?, not printed
                  t
                                                                                6J
 ---pagebreak---                                                             59 -
            Heading No
              of the                                             Description
   Common Customs Tariff
     39.03                  В.    ex VI .    Vulcanised fibre :
     ( continued )
                                             - Plates , sheets or strip , rigid , neighing aore than
                                                160 g/a *. whether or not printed , of artificial plastic
                                               aaterials
     39.06                  Other high polyaers , artificial resins and artificial plastic aaterials ,
                            including alginic acid , its salts and esters ; linoxyn :
                            6.   Other :
                                 1.   Starches , esterified or etherified
                                 ex II .    Other :
                                            - Oexthans
                                            - Heteropolysaccharine
                                            - Other , excluding linoxyn
 I 39.07                   Articles of aaterials of the kinds described in headings Nos . 39.01
                           to 39.06 :
                         . A.   Articles for technical uses , for use in civil aircraft
                           B.   Other :
                                ex I. Of regenerated cellulose :
                                          - excluding : artificial sausage casings ; floor coverings ;
                                             fans and hand screens , coaprising sheets of plastic
                                             aaterials and fraaes and handles of all aaterials , except
                                             for precious aetals ; corset busks and siailar supports for
                                             articles of apparel or clothing accessories ; articles of
                                            clothing .                      -
                               ex II .     Of vulcanised fibre :
1
                                           - excluding : fans and hand screens coaprising sheets of
                                              plastic aaterials and fraaes and handles of all
                                              aaterials , except for precious aetals ; corset busks
                                              and siailar supports for articles of apparel or clothing
                                              accessories
                               ex III . Of hardened proteins :
                                          - excluding : artificial sausage casings ; fans and hand
                                             screens coaprising sheets of plastic aaterials and fraaes
                                             and handles of all aaterials , except for precious aetals
                                                                                ^¥
 ---pagebreak---                                                     - 60 -
           Heading No
              of the                                       Description
   Coaaon Custom Tariff
      39.07                B.
      ( continued )        ex IV . Of chenical derivatives of rubber :
                                    - excluding : floor coverings ; fans and hand screens , cooprising
                                      sheets of plastic aaterials and fraaes and handles of all
                                      aaterials except for precious netals ; corset busks and siailar
                                      supports for articles of apparel or clothing accessories ;
                                      articles of clothing
                               V.     Of other aaterials :                                '
                                      a ) Spools , reels and siailar supports for photographic and
                                           cineaatographic fila or for tapes , filas and the like
                                         . falling uithin heading No 92.12
                                  ex d ) Other :
 )
                                           - excluding : artificial sausage casings ;  floor coverings ;
                                             articles of clothing
     ex 40.10            Transaission , conveyor or elevator belts or belting , of vulcanised
                        rubber :                                          '
                        - excluding transaission belts or belting , of trapezoidal cross-section
         40.11          Rubber tyres , tyre cases , interchangeable tyre treads , inner tubes and
                        tyre flaps , for uheels of all kinds :
                        ex A. Solid or cushion tyres and interchangeable tyre treads :
                                - interchangeable tyre treads ueighing up to 20 kg each
                            B.  Other :
                                ex I. Pneuaatic tyres for use on civil aircraft :
Ί
                                           - weighing up to 20 kg each
                                ex II .    Other :
                                           - ueighing up to 20 kg each
                                                                                6f
 ---pagebreak---                                              - 61 -
      Heading No
         of the                                   Description
Common Customs Tariff
        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
                        vulcanised 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
                             - Toi tet paper
      48.16           Boxes , bags and other packing containers , of paper or
                      paperboard ; box files , letter trays and similar articles ,
                      of paper or paperboard , or 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 , printed ,
                               and boxes and casks , not printed
 ---pagebreak---                                                     62 -                          • Annex ( d )
          Heading No
            of the                                       Description
    Common Customs Tariff
           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
                                            160g /m^, not printed
                                 B.    Napkins and napkin liners , for babies :
                                 ex . I.     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
                   r
                          ex D.     Bed linen , table linen , toilet 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
I
                              F.    Other :
                              ex I.     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
                                                                                6-r
 ---pagebreak---                                                   - 63 -
I    /    Heading No
            of the                                     Description
    Common Customs Tariff
          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 under heading No 49.01 , published by
                                      official bodies or cultural institutions , printed
                                      in any language and trade and tourist advertising
                                      books .
             51.04          Woven fabrics of man-made fibres ( continuous ), including
                            woven fabrics of monofil or strip of heading No 51.01 or
                            51.02
                           A. Woven fabrics of synthetic textile fibres :
                      r
                                I. For tyres
                                   - excluding materials of monofil and artificial
                                      straw falling under heading No 51.02
                              II . Fabrics containing elastomeric yarn
                                   - excluding materials of monofil and artificial
                                     straw falling under heading, No 51i02
                          ex IV . Other :
  i                                - excluding materials of monofil and artificial
                                     straw falling under heading No 51.02
                           B. Woven fabrics of regenerated textile fibres :
                               I. For tyres
                                   - excluding materials of monofil and artificial
                                     straw falling under heading No 51.02
 ---pagebreak---                                                   - 6*г-
          Heading Ho
             of the                                      Description
    Common Customs Tariff
             51.04            B. ex II . Fabrics containing elastomeric yarn
             ( continued )
                                           - excluding materials of monofil and artificial
                                             straw falling under heading No 51.02
                                 ex III . Other :
                                          - excluding materials of monofil and artificial
                                             straw falling under heading No 51.02
             56.01            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 ):
(IJ
                             A. Of synthetic textile fibres
            56.03            Waste ( including yarn waste and pulled or garnetted rags )
                             of man-made fibres ( continuous or discontinous ), not
                             carded , combed or otherwise prepared for spinning :
                            A. Of synthetic textile fibres
            56.04           Man-made fibres ( discontinuous or waste ), carded , combed or
                      r
                            otherwise prepared for spinning :
                            A. Synthetic textile fibres
           56.05            Yarn of man-made fibres ( discontinuous or waste ), not put
                            up for retai l sale :
                            ex A. Of synthetic textile fibres
                                     - fancy yarn
                           ex B. Of regenerated textile fibres
 ri
 π                                   - fancy yarn
           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
                               hai r
                                                                                69
 ---pagebreak---                                                 - 6S -
        Heading No
           of the                                      Description
  Common Customs Tariff
           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 yarn
                          ( other than metallised yarn or heading No 52.01 and gimped
                          horsehair yarn ); braids and ornamental trimmings in the
                          piece ; tassels , pompons and the like
1
                          ex A. Braids of a width of 5 cm or less , of man-made fibres
                                  ( including monofil or strip of heading No 51.01 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
                                 - 0f man-made fibres
                        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---                                                       6Ь -
          Heading No
             of the                                        Description
    CoMon Customs Tariff
             58.09              B. Lace :
              ( continued )
                                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 /m
           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 / in
,        ex 59.13              Elastic fabrics trimmings ( other than knitted or crocheted
  t                            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 rubberised :
                             A. Of wool or of fine animal hair
                            B. Of man-made fibres
                            C. Of other textile materials :
                                                                                I
                            I· Of cotton
                            ex II . Of other textile materials
            ·-              - Excluding those of silk .
                                                                                V
 ---pagebreak---                                                                - 6^ -
                              I Descripton
              Heading So
                of the                                                   Description
        Common Customs Tariff
                61.06                Shawls , scarves , muff lers , 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
                                   sole components , but without outer soles :
                                  -- of rubber or artificial plastic materials
                                [-exe■x■ x ofB.B. rubber
                                                   Other:: or
                                                   Other
                                                              artificial plastic materials
               68.02             Worked
                                   forked monumentaL or building stone , and articles thereof
                                  (^ including mosaic cubes ), other than goods falling within
                                 heading
                                   leading No 68.01 or within Chapter 69 .
      I        68.04            Hand
                                   land polishing stones , whetstones , oilstones , hones and the
/ I                              like   ike , and milLstones
                                                       millstones , grindstones , grinding wheels and the
                                 like   ike ( including grinding , sharpening , polishing , trueing and
                                cutting
                                     utting wheels , heads , discs and points ), of natural stone
                                ( agglomerated or not ), of agglomerated natural or artificial
                                abrasives
                                     brasives , or of pottery, with or without cores , shanks ,
                                sockets
                                     ockets , axles and the like of other materials , but without
                                frameworks
                                     rameworks ; segments and other finished parts of such stones
                               and nd wheels , of natural stone ( agglomerated or not ), of
                               allomerated
                                     llomerated natural or artificial abrasives , or of pottery :
                               B.. Other :
                               I.. Of agglomerated abrasives :
                               exx a ) Made of natural or synthetic diamonds :
                               - Artificial , excluding millstones , etc .
                               ext b ) Other :
                              - Artificial , excluding millstones , etc .
    I
                              ext II . Other :
                              - Artificial , excluding millstones , etc .
              68.06           Natural
                                   itural or artificial abrasive powder or grain , on a base of
                              woveniven fabric , of paper , or paperboard or of other materials ,
                              whether
                                   lether or not cut to shape or sewn or otherwise made up
              69.02           Refractory
                                     fractory bricks , blocks , tiles and similar refractory
                              constructional
                                     nstructional goods .
 ---pagebreak---       Heading No
        of the                                       Description
Common Customs Tariff
         70.04           Unworked cast or rol led 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 70.05        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 :
                        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 protuding 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 protuding parts .
                       ex B. Other :
                      - Of coloured , matt , irisated , cut , marbled , opaque ,
                          opaline or painted glass , or of moulded glass with
                          hollows or protuding parts
       70 . 20        Glass fibre ( including wool ), yarns , fabrics and articles
                      made therefrom :
                      ex B. Textile fibre , yarns , fabrics and articles made
                      therefrom :
                      - Roving and matt
                                                                                У
 ---pagebreak---                                                 - 15 -
        heading No
          of the                                      Description
  Common Customs Tariff
            ex 70.21       Other articles of glass :
                          - Of coloured, matt engraved , irisated , cut , marbled ,
                             opaque , opaline or painted glass , or of moulded glass
                             with hollows or protruding parts
           71.05          Silver including silver gilt and platinum-plated silver ,
                          unwrought or semi-manufactured :
                          ex B. Bars , rods , wires and sections ;  plates , sheets
                          and strips :
                          - Wire; other, beaten or rolled                                    I
                          D. Foil of a thickness , excluding any backing , not exceeding
                          0.15 mm.
J
           ex 73.14       Iron or steel wire, whether or not coated, but not insulated I
                         - Without textile coating
          73.15          Alloy steel and high carbon steel in the forms mentioned          I
                         in heading Nos 73.06 to 73.14 :                                   I
                         A. High carbon steel :
                         ex VIII .   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 ,   I
                            one or more elements in the following proportions :
                            2% or more of silicon, 2% or more of manganese , 2%          I
                            or more or chromium, ZX or more of* nickel , 0.3% or        I
                            more of molybdenum , 0.3% or more of vanadium, 0.5% or      I
                        • more of tungsten , 0.5% or more of cobalt , 0.3% or more
                            of aluminium , 1% or more of copper .
 ---pagebreak---                                                    - 70-
       Heading kio
         of the                                         Description
Common Customs Tariff
          73.15          B.    Alloy steel :
   ( continued )
                         ex VIII .      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 :
                                           23! or more of silicon , 2X or more of manganese ,
                                           23! or more of chromium , 23! or more of nickel ,
                                           0.33! or more of molybdenum , 0.33! or more of
                                           vanadium, 0.53! or more of tungsten , 0.53! or
                                           more of cobalt , 0.3X or more of aluminium ,
                                           13! or more of copper
         73.18          Tubes and pipes and blanks therefor , of iron ( other than
                        of cast iron ) or steel , excluding high-pressure hydro¬
                        electric conduits
                        ex A.     Tubes and pipes , with attached fittings , suitable
                                  for conducting gases or liquids , for use in
                                 civil aircraft :
                                 - Excluding unworked or painted , varnished ,
                                    enamelled or otherwise treated tubes and pipes
                                     ( including Mammesmann tubes and tubes obtained
                                    by swaging ) whether or not with sockets or
                                    flanges , but not otherwise worked , seamless
                            B.   Other :
                                 II .     Straight and of uniform wall-thickness , other
                                         than those faLling in B I above , of a maximum
                                          length of 4.50 m , of alloy steel containing by
                                         weight not less than 0.903! but not more than
                      •                  1.153! of carbon , not less than 0.50% but not
                                         more than 2% of chromium and not more than
                                         0.50% of molybdenum
                           ex III .      Other :
                                                                                i
                                      - Excluding unworked or painted , varnished ,           i
                                         enamelled or otherwise treated tubes and pipes
                                         ( including Mammesmann tubes and tubes obtained
                                         by swaging ), whether or not with sockets or
                                         flanges , but not otherwise worked , seamless
 ---pagebreak---                                                 71
       Heading No
         of the                                    Description
Common Customs Tariff
        ex 73.21         Structures and parts of structures ( for example , hangars
                         and other buildings , bridges and bridge-sections , lock-gates
                         towers , lattice masts , roofs , roofing frameworks , door and
                        window frames , shutters , balustrades , pillars and columns ),
                        of iron or steel ; plates , strip , rods , angles , shapes ,
                        sections , tubes and the like , prepared for use in
                        structures , of iron or steel :
                        - excluding lock-gates for hydraulic plant
       ex 73.24         Containers , of iron or steel , for compressed or liquefied
                        gas :
                        - Welded , with a capacity not exceeding 300 litres
           73.25        Stranded wire , cables , cordage , ropes , plaited bands , slings
                        and the like , of iron or steel wire , but excluding insulated
                       electric cables :
                       A.     With fittings attached , or made up into articles for
                             use in civil aircraft
                       ex B.     Other :
                       - excluding closed or semi-closed carrying cables for
                          cable cars and reinforcing cables for prestressed
                          concrete
      ex 73.29         Chain and parts thereof , of iron or steel :
                      - Articulated link chain for "Galle ", " Renold " or " Morse "
                          type , 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 materials , but not
                      including such articles with heads of copper
                      ex B.     Other :
                      - For drawing-boards and offices
                                                                                V
 ---pagebreak---                                                        72
           Heading No
             of the                                          Description
     Common Custom * Tariff
                 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 , cotterpins and
                               similar articles , 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 6mm :
                              - of ordinary cast iron , cast 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
                      r                     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 screws
                                   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 than
                                8 mm or of rectangular bars the smallest side of which
                               measures more than 8 mm                                           I
 ---pagebreak---                                                   -
         w?ading No
           of the                                    Description
  Common Customs Tariff
       ex 73.37           Boilers ( excluding boilers of heading No 84.01 ) and
                          radiators , 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 articles and
                         ware , of iron or steel ; iron or steel wool ; pot scourers
                         and scouring or polishing pads , gloves and the like , of iron
                         or steel :
                              Sanitary ware ( excluding parts thereof ) for use in civi l
                              ai rcraf t
                        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
<
                                                                                Ψ
 ---pagebreak---                                                 - 7<f-
         Heading No
           of the                                      Description
  Cowion Custom * Tariff
          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 1 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 rings and hairpins , excluding ornamental
                                 pins , thimbles and fittings for belts , corsets and braces
                              - Reservoirs , tanks , vats and similar containers , for any
                                 material ( other than compressed or liquefied gas ) of a
                                 capacity exceeding 300 litres , whether or not lined or
J                                heat-insulated , but not fitted with mechanical or thermal
                                 equipment
                              - Chain and parts thereof
        'ex 76.02          Wrought bars , rods , angles , shapes apd 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 ,
1                         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 , cables , cordage , ropes , plaited bands and
                          the like , of aluminium wire , but excluding insulated
                          electric 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 ( ingots ) with a Zn content of
                                     99195X or more
       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
 ---pagebreak---                                                         - 75 -
          Heading No
            of the                                            Description
    Common Customs Tariff
            82.02 .         Saws ( non-aechanical ) and blades for hand or aachine saws ( including
                            toothless saw blades ):
                            A. Saws ( non-aechanical )
                            B.         I.    Bandsaw blades
                                 ex III .    Other :
                                             - Handsaw blades
           82.04            Hand tools , including glaziers' diaaonds , not falling within any other
                           heading of this Chapter ; blow leaps , anvils ; vices and clasps , other
                           than accessories for , and parts of . Bachine tools ; portable forges ;
                           grinding wheels with fraaeworks ( hand or pedal operated )
                           - Haaaers , aortise chisels , stone chisels , cutters , centre-punches ,
                                chasing chisels and die stocks .
  J
           82.05           Interchangeable tools for hand tools , for aachine tools or for
                           power-operated hand tools ( for exaaple , for pressing , stamping ,
                           drilling , tapping , threading , boring , broaching , silling , cutting , turning ,
                           dressing , aorticing or screw driving ), including dies for wire drawing ,
                           extrusion dies for aetal , and rock drilling bits with a working part
                           of :
                           ex A. Base aetal :
                                   - chisels , twist drills , spoon bits , drills , reaaers ( other
                                      than adjustable or extensible ), screwing dies , taps and chaser
                                      dies .
                          ex B. Metal carbides :
                                   - chisels , twist drills , spoonbits , drills , reaaers ( other than
                                      adjustable or extensible ), screwing dies , taps and chaser
                                      dies .                                                '
                          ex C. Oiaaond or aggloaerated diaaond :
                                  - chisels , twist drills , spoon bits , drills , reaaers ( other than
                                      adjustable or extensible ), screwing dies , taps and chaser dies .
t
                          ex D. Other aaterials :
                                  - chisels , twist drills , spoon bits , drills , reaaers ( other than
                                     adjustable or extensible ), screwing dies , taps and chaser dies .
 ---pagebreak---        Heading No
           of the                                           Description
  Comon Customs Tariff
          82.09            Knives with cutting blades , serrated or not ( including pruning knives ),
                           other than knives falling vithin heading Ko 82.06 , and blades therefor :
                           ex A. Knives
                                  • excluding engineers' knives
          82.14            Spoons , forks , fish-eaters , butter knives , ladles , and siailar kitchen
                          or tableware
         82.15            Handles of base octal for articles falling within heading No 82.09 ,
                          82.13 or 82.14                                                   '
         83.01            Locks and padlocks ( key , coabination or electrically operated ), and parts
                          thereof, of base setal ; frases incorporating locks , for handbags , trunks
                          or the like , and parts of such frases , of base setal ; keys for any
                          of the foregoing articles , of base setal
j     . 83.02             Base setal fittings and aountings of a kind suitable for furniture ,
                          doors , staircases , windows , blinds , coachwork , saddlery , trunks , caskets
                          and the like ( including autoaatic door closers );- base netal hat-racks ,
                          hat-pegs , brackets and the like
         83.06           Statuettes and other ornasents of a kind used indoors , of base setal ;
                         photograph , picture and sisilar frases , of base setal ;      airrors of base
                         setal :
                  r      A.   Statuettes end other ornasents of a kind used indoors
      ex 83.09           Clasps , frases with clasps for handbags and the like , buckles ,
                         buckleclasps , hooks , eyes , eyelets , and the like , of base setal , of
                         a kind coseonly used for clothing , travel goods , handbags or other
                         textile or leather goods ; tubular rivets and bifurcated rivets , of
                      •  base setal ; beads and spangles , of base setal :
                        - excluding beads and spangles , tubular rivets and bifurcated rivets
        83.13           Stoppers , crown corks , bottle caps , capsules , bung covers , seals and
                        ploabs , case corner protectors and other packing accessories , of base
                        setal
        83.15           Wire , rods , tubes , plates , electrodes and sisilar products , of base
                        setal or of setal carbides , coated or cored with flux saterial , of 4
                        kind used for soldering , brazing , welding or deposition of setal or
                        of setal carbides ; wire and rods , of aggloserated base aetal powder ,
                        used for octal spraying
 ---pagebreak---         Heading No
          of the                                               Description
  Common Customs Tariff
          ex 84.01      Stea· and other vapour generating boilers ( excluding central heating hot
                        water boilers capable also of producing low pressure stea· ); super-heated
                        water boilers :
                        - excluding parts thereof
         84.06          Internal coabustion piston engines:
                        C.  Other engines :
                            I. Spark ignition engines of a cylinder capacity of :
                                 < »            3
                                 (a)    250 ca     or less :
                                        ex 1 . For use in civil aircraft
                                                - of a power of 25 Kw or less
1                                       tx 2 . Other :
                                                - Of a power of 25 Kw or less and for auto-cycjes
                                                    of a cylinder capacity of no wore than 50 ca
                                ( b ) More than 250 ca3 :
                                       ex 1 . For the industrial asseably 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 aaterials ,
                                                with an engine of a cylinder capacity of less than
                                                2 B00 ca 3
                 '
                                                Special purpose aotor vehicles of heading ko 87.03 ;
                                                -   Of a power of 25 Kw or less
                                          2.    Other:
                                                 ex ( aa ) For use in civil aircraft
                                                             -  Of a power of 25 Kw or less
                                                 ex ( bb ) OtherOf :a power of 25 Kw or less
                                                                                |
                           Π.   Coapression ignition engines :
                                ex ( a ) Marine propulsion engines :
                                           -   Of a power of 25 Kw or less
                                                                                /-
 ---pagebreak---                                                       - 7P -
      Heading No
         of the                                                Description
Common Cuitoma Tariff
        84.06            C.   Il    (b)    Other :
        ( continuée!)
                                           ex 1 . For the industrial assembly of :
                                                    Agricultural Milking tractors of subheading 87.01 A ,
                                                   Kotor vehicles for the transport of persons , including
                                                   vehicles designed for the transport of both passengers
                                                   and goods , uith a seating capacity of less than 15 ,
                                                   Motor vehicles for the transport of goods or aaterials
                                                   with   an enginj of a cylinder capacity of less
                                                   than 2 500 ca ,
                                                   Special purpose aotor vehicles of heading No 87.03 :
                                                   - Of a pouer of 25 Ku or less
                                          ex 2 .   Other ;
                                                   -   0f a pouer of 25 Kw or less
                       D.    Parts :
                             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 aotors and parts thereof , for use in
                                 civil aircraft :
                                 - exduding parts
                            B. Other hydraulic engines and aotors
      84.10           Puaps ( including aotor puaps and turbo puaps ) for liquids , whether or
                      not fitted with aeasuring devices ; liquid elevators of bucket , chain ,
                      screw , band and siailar kinds :
                      ex A. Delivery puaps fitted , or designed to be fitted , with a aeasuring
                               device :
                                     Parts
                                                                                n
 ---pagebreak---        Heading No
          of the                                     Description
Common Customs Tariff
        84.10           B.   Other pumps :
    ( continued )             I. For use in civil aircraft
                             II . 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 ) Parts
                        C.  Liquid elevators of bucket , chain , screw , band and
                            similar kinds
        84.11          Air pumps , vacuum pumps and air or gas compressors ( including
                       motor and turbo pumps and compressors , and free'-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 parts
       84.15           Refrigerators and refrigerating equipment ( electrical and
                      other ):
                      A.   Refrigerators and refrigerating equipment ( excluding
                           parts 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
                              imported with their own freezing equipment
                              weighing not more than 200 kg , and parts thereof
                      C.   Other :
                           ex I.    Refrigerators of a capacity or more than
                                    340 liters :
                                    - weighing more than 200 kg each
 ---pagebreak---          /                                           - 80 -
            Heading No
              of the                                        Description
    Common Customs Tariff
              84.15               ex II .    Other :
        ( continued )                        - excluding equipment mounted on a common base
                                                or with 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 simitar laboratory equipment , whether or
                            not electrically heated , for the treatment or materials by a
                            process involving a change of temperature such as heating ,
                            cooking , roasting , distilling , rectifying , sterlizing ,
                            pasteurising , steaming , drying , evaporating , vaporising ,
                            condensing or cooling , not being machinery or plant of a
                            kind used for domestic purposes ; instantaneous or storage
                            water heaters , non-electrical :
                            ex A. Machinery and equipment for the manufacture of the
 J                                   products mentioned in subheading 28.51 A ( Euratom ):
                                     - Parts
                            ex B. Machinery and equipment specially designed for the
                                     separation of irradiated nuclear fuels , for the
                                     treatment of radio-active waste or for the recycling
                                    of irradiated nuclear fuels ( Euratom ):
                                    - Parts
                                C. Heat exchange units :
                                    ex I.     For use in civil aircraft
                                             - Parts
                                    ex II . Other :
                                             - Parts
  •                            D. Percolators and other appliances for making coffee
                                    and other hot drinks :
                          •         ex I.    Electrically heated :
Ì                                            - Parts
                                    ex II . Other :
                                             - Parts
                               E. Medical and surgical sterlising apparatus :
                                   ex I.     Electrically heated :
                                            - Parts
                                   ex II . Other :
                                            - Parts
                              F. Other :
                                   ex I.    Water heaters , non-electric :
                                            - For domestic use
                                  ex II . Other :
                                            - Parts
 ---pagebreak---                                                 - Cl -
         Heading No
           of the                                        Description
  Common Customs Tariff
          ex 84.20         Weighing machinery ( excluding balances of a sensitivity of
                            5 eg or better ) including weight-operated counting and
                            checking machines ; weighing machine weights of all kinds :
                           - Weighing machines, including automatic and semi-automatic
                              balances , weighing not more than 250 kg each , excluding
                              parts thereof
             84.22         Lifting , handling , loading or unloading machinery , telphers
                           and conveyors ( for example, lifts , hoists , winches , cranes ,
                           transporter cranes , 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 and mechanical applicances
                                             specially designed for dealing with highly
                                             radio-active substances ( Euratom ):
                                             - excluding winches , hoists and pulley
                                               tackle , and all parts thereof
                                   ex II .  Self-propelled cranes on wheels , not
                                             capable of running on rails :
                                            - excluding parts
                                   ex III . Rolling-mill machinery ; roller tables for
                                            feeding and removing products ; ti Iters 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 fertiliser 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-shaper 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
                i
                                                                                Ì
 ---pagebreak---                                                  - ει -
         Heading No
            of t tie                                     Description
  Common Customs Tariff
         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 yarns for use on such
                           machines , including warping and warp sizing machines :
                           ex A. Weaving machines :
J                                   - Non-automatic and automatic machines weighing not
                                       more than 2 500 kg each and excluding automatic
                                       machines for cotton                       <
                           ex B.   Knitting machines :
                                   - Fiat
                           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 i
                         the base fabric or other support ; machines of a type used I
                         for printing a repetitive design , repetitive words or overal
                        colour on textiles , leather , wallpaper , wrapping paper ,
                         linoleum or other materials , and engraved or etched plates ,
                        blocks or rollers therefor :
                        B. Clothes-washing machines , each of a dry linen capacity
                         . . not_exc ?§ ding 6 kg ; domestic _wringers
                             e*I .   Electrically operated :
                                     - For clothes-washing , excluding parts                 П
                             ex fl . Ot he r
                                     – fn- rlntKoc-uscli'nn  ovr I nHirw'i nartc
 ---pagebreak---                                                    - 81-
          Heading No
            of the                                      Descript ion
   Common Customs Tariff
         84.40             ex C. Other :
         ( continued )
                                  - Clothes-washing machines , excluding parts
                                  - Machinery for dyeing textile yarns , excluding parts
         84.45             Machine-tools for working metal , or metal carbides , not
                           being machines falling within heading No . 84.49 or 84.50 :
                           C. Other machine-tools :
                               I.   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
                            III .  Planing machines :
                                   ex a ) Automated by coded information :
                                           - Weighing not more thah 2 000 kg each
                                   ex b ) Other :
                                           - Weighing not more than 2 000 kg each
                             IV .  Shaping machines , sawing machines and cutting-off
                                   machines , broaching machines and slotting machines :
                                   ex a ) Automated by coded information :
                                           - Shaping machines and sawing machines
                                              weighing not more than 2 000 kg each
                                  ex b ) Other :                   _
                                          - Shaping machines and sawing machines
)                        .                   weighing not more than 2 000 kg each
                               V. Milling machines and drilling machines :
                                  ex a ) Automated by coded information :
                                          - Drilling machines weighing not more than
                                             2 000 kg each
                                  ex b ) Other :
                                          - Drilling machines weighing not more than
                                             2 000 kg each
                 -
 ---pagebreak---                                                     - 8Y “
           Heading No
              of the                                       Descript ion
    Common Customs Tariff
           84.45              C.   VI . Sharpening , trimming , grinding , honing and lapping ,
           ( continued )                polishing or finishing machines and similar
                                        machines operating by means of grinding wheels ,
                                        abrasives or polishing products :
                                        a ) Fitted with a micrometrie adjusting system
                                            within the meaning of Additional Note 2 to
                                            this Chapter :
                                        ex 1 . Automated by coded information :
                                               - Saw-sharpening machines weighing not more
                                                 than 2 000 kg each
                                        ex 2 . Other :
                                               - Saw-sharpening machines weighing not more
                                                 than 2 000 kg each
                                        b > Other :
                                        ex 1 . Automated by coded information :
                                               - Saw-sharpening machines weighing not more
                                                 than 2 000 kg each
                                        ex 2 . Other :
 .1
                                               - Saw-sharpening machines weighing not more
                                                 than 2 000 kg each
          84.47              Machine-tools for working wood , cork , bone , ebonite
                             ( vulcanite ), hard artificial plastic materials 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 84.56              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 cement-
                               mixers weighing not more than 2 000 kg each ; excluding
                               parts of the machinery mentioned
                   ;
                                                                                Ì
 ---pagebreak---                                                     - 8£ -
           Heading No
             of the                                      Description
    Common Customs Tariff
          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
                                     nuclear 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 II . 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 metal foundry ; moulds of a type used for
                             metal ( other than ingot moulds ), for metal carbides , for
                             glass , for mineral materials ( for example , ceratone pastes ,
                             concrete or cement ) or for rubber or artificial plastic
                      r      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 :
                            - Bearing 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 , clutches 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
i
                                                                                V
 ---pagebreak---                                                   - 8*7 -
        Heading Ho
          of the                                       Descript ion
  Common Customs Tariff
        85.01             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
3
                            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
                   0
                               ex b ) Other :
                                        - Asynchronous three-phase motors ; single-phase
                                           motors ; generators , rotary converters and
                                           other motors , weighing not more than 100 kg
                                           each
                           f^ll . Transformers , static converters , rectifiers and
                                    rectifying apparatus ; inductors
                                   - Transformers , rectifiers and rectifying
1                                      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
 ---pagebreak---       Heading No
        of the                                      Description
Common Customs Tariff
         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 II . Other :
                                  - excluding parts
                        B. Electric soil heating apparatus and electric space
                        heating apparatus :
                        I. For use in civil aircraft ( excluding parts )
                        ex II . 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 II . Other :
                       - Hot plates , cooking stoves , ranges , and similar cooking
                           appliances for domestic 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 :
                      - Téléphonie apparatus , including parts for téléphoné sets
                          and receivers
                      ex B.' Other :
                      - Téléphonie apparatus , including parts for téléphoné sets
                          and receivers
 ---pagebreak---                                                     - %% -
           Heading No
             of the                                       Description
     Common Customs Tariff
              85.19            Electrical apparatus for making and breaking electrical
                               circuits , for the protection of electrical circuits , or for
                               making connections to 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 in electrical circuits
                              - Non-automatic make- 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
                              - Parts
                              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 lamps and electric discharge lamps
                             ( including infra-red and ultra-violet lamps );     arc lamps :
                             A. Filament lamps for lighting :
\
i
                             II . Other
                            ex B. Other lamps :
                            - for lighting
                            ex C. Parts :
                            - For electric lamps for lighting
            85.23           Insulated ( including enamelled or anodised ) 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             I
                               covered with other materials , excluding coaxial cable
   .             .·
                           ex B. Other
                           - with metallic armouring or sheathing , whether or not
                               covered with other materials , excluding coaxial cable and
                               submarine cable                                               Λ .
                                 _lì
 ---pagebreak---                                              -M
      Heading No
        of the                                     Description
Common Customs Tariff
         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
                                                            .               y•
                         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'
                           corporat ions
                        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
                       ex b ) Other :
                       - 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
 ---pagebreak---                                                      - 1o “
          Heading No
            of the                                       Description
    Common Customs Tariff
             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
  1                         automatically controlling the f low , dept h , pressure or other
                            variables of liquids or gases, or for automatically controlling
                            temperature ( for example , pressure gauges , thermostats , level
                            gauges , flow meters , heat meters , automat i c ovendraught
                            regulators ), not being articles falling within heading
                            heading No 90.14 :                      ·                         |
                            ex A. For use in civil aircraft :                                 j
                            - Manometers
                    r
                            B. Other :
                            I. Manometers
            90.28          Electrical measuring , checking , analysing or automatically
                           controlling instruments and apparatus :
                           A. Electronic instruments and apparatus :
                           1 . For use in civil aircraft
                           - Non-recording galvanometers , with thermal scale , ammeters ,
                               voltmeters and wattmeters
                          ex II . 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
                                                                                95
 ---pagebreak---                                                      . - 91 -
      Heading No
        of the                                             Description
Common Customs Tariff
         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
        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 :
                                I.     Wax recordings , discs , matrices and other
                                        intermediate forms , excluding magnetically recorde«
                                       tapes :
                r                       (b)    Other
                               II .    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 :
                   •
                        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     I.    Specially designed for aircraft
             /
                                          - excluding those of wood , iron or steel
                             ex II .      0 tK er
                                          - excluding those of wood , iron or steel ,
                                              wicker and other vegetable materials        jß
 ---pagebreak---                                                       - 92.-
        Heading No
          of the                                           Description
  Common Customs Tariff
          94.03              Other furniture and parts thereof :
                             e>     A.     Furniture ( excluding parts thereof ), for use in
                                          civil aircraft :
                             -
                                   Of base metal
                                  Of wood , carved , veneered , waxed , polished or varnished ,
                                  turned , with mouldings , painted and covered with any
                                  materials other than leather or imitations thereof or
                                  than 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 mouldings , painted and covered with any
                                 materials other than leather or imitations thereof or
                                 than 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 , collai–studs and shirt-stud :;
                                          . and other such articles of faience , glass , silk
                                            or other textile fibres
                          ex    B.    Buttons , 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
                                                                                J9
 ---pagebreak---       Heading No
         of the                                      Description
Common Customs 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 pencils 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 sililar 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 ball-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 , 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 8 .    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---                                                    - 9Ц‘
                                               ANNEX VIII B
                                       List provided for in Articles 12 and 14
     Heading                                       Description
      num ber
    40 . U              Other articles of unhardened vulcanised rubber :
                        A. Articles for technical uses , for use in civil air ¬
                            craft ( a ) ..
                       B. Other :
                            I. Of expanded foam or sponge rubber .
                          II . Other . . .
   60.05               Outer garments and other articles , knitted or crocheted ,
                       not elastic nor rubberised
   61.01               Mens' and boys' outer garments
   61.02               Women's , girls' and infants' outer garments
   85.15               Radiotélégraphie and radiotéléphonie transmission and recep ¬
                       tion apparatus ; radio-broadcasting and television transmis ¬
                       sion and reception apparatus ( including receivers incorpo ¬
                       rating 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 recei ¬
                           vers incorporating sound recorders or reproducers ) and
                           television cameras :
                       B. Other apparatus
                       C. Parts     :
                           I.   Assemblies and sub-assemblies consisting of two or more
                                parts or pieces fastened or joined together , for appara ¬
                                tus falling within subheading 85.15 B I and for use
                                in civil aircraft ( a ) .
                           II . Other
                                a ) Cabinets and cases
                                b ) 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. ..
                            0, c ) Other !.
                                  - except for units with syntonisation of the entry radio-
                                      frequency imported by Portuguese manufactures of tele ¬
                                      vision reception apparatus used in the manufacture of
                                      such apparatus or for use as spare parts for exports
                                      for the repair of machines that they manufacture
( a ) Entry under this subheading is subject to conditions to be determined by the
       competent authorities . See also Section II , paragraph B , of the Preliminary
      Provisions                                                                         /
 ---pagebreak---                                                 -9S -
            CCT
        hetding No                               Description
                                            _Description_
    • 85.15 Ccont'd)
    • 85.15 ( cont'd )                                                                    J
                       CUT ex(cV” excluding input radio-frequency tuning units imported
                                  by Portuguese manufacturers of television receivers
                                  for use in the manufacture of such receivers or for
                                  use as spare parts for exports for repairs to receivers
      J                           manufactured by them
                                                                  «
                                                                           I
i
i                          ,
i •
«
    O
                                                                                Иоо
 ---pagebreak---                                                                 - 9^ -
                                                                ANNEX IX
List provided for in Article *> 3, paragraph L.
                                                                                Ba..C Cat »
 CCTHff^dmfNo |                                  Dentipuon                                        (%)
   ex >4.02       Offanic iurt'ace-active jgcms, * urfacc-acii\e préparations. .
                  and washing preparation*, whether or not containing soap : i
                 – Sodium dodecan - 1 -yl sulphate                                        '  20
                 – Triethanolamine dodecan- l-yl sulphate                                 ; 20
                 – Sulphonic acid, sodium alkylbenzcnesulphonatc and j 20
                      ammonium alkybenzenesulphonate                                     |
                 – Mixtures and preparations of sodium sulphate, dodc- !                     20
                      can- l -xl and triethanolamine sulphate                            j
                                                                                I
                                                                                I
      31.19      Chemical products and preparations of the chemical or I
                 allied industries (including those consisting of mixtures j
                 of natural products), not elsewhere specified or included : i
                 residual products of the chemical or allied industries, not j
                 elsewhere specified or included :                                      ,
                                                                                I
                    Q. Foundry core binders based on synthetic resins                        20
                 ex X. Other :
                        – Refractory coatings of a kind used in foundries                    20 >
                               to improve the surface of cast-iron pieces               ,
                        – Anti-sealing and similar preparations for boilers 1 20
                               ar.d for treatment of industrial refrigeration ■
                               water
     39.01      Condensation, polycondensation and polyaddition prod- |
                ucts. whether or not modified or polymerized, and whether
                or not linear tfor example, phenoplasts. aminoplasts.
                alkvds. polyallyl esters and other unsaturated polyesters,
                silicones r
                C. Other :
                          II . Atr.inoplasts :
                               ex al   In one of the forms mentioned in Note .
                                       3 (a | and ( b ) to this Chapter :
                                       – Urea, resins, modified with furfuryl ' 20
                                            alcohol, in etherified solutions, used :
                                            in foundries                              i
                                                                                I
                        III . Allcyds and other polyesters :                        •
                               ex b ) Other :
                                      – Saturated polyie'.hylcne terephthal-                20
                                           ate ). other than black polymers, in
                                           one of the forms mentioned in Note
                                           3 ( at and ( bl to this Chapter, pre¬
                                           pared for moulding or extrusion
                                      – Powdered, containing additives and j 20
                                           pigments, used for thermosetting
                                           coatings or paints                       j
                    ex VII . Other :                                                :
                              – Epoxy ( ethoxylinc ) resins. pc*de:ed, . on- j 20
                                   taming additives and pigments, used for j
                                   thermosetting coatings or paints                '
 ---pagebreak---                                                         -w-
                                                                                Rtf *:«; Cu :«
C CT hciJinf Ne                                     DcNvfifMi.m                                        Γ· ».
        .·*· ·.·:     rolymerizjtion and cepole meri*jtion product * ( for ex¬
                      ample. pol} elhylene. polyieirahuloeihy lenes . polyisobutyl-
                      ene. polystyrene, polyvinyl chloride. poiy.inyï acetate,
                      polyvinyl chloroacetate and other polyvinyl derivative*,
                      polyacrylic and polymethacrylic derivative «, coumarone-
                      indene retins ):
                      C. Other :
                              VII . Polyvinylchloride :
                                    ex al    In nne of the forms mentioned in Note
                                            .'la ) and th) to this Chapter .
                                            – In microsuspension                               20
                          ex    X. Copolymers of vinyl chloride with vinyl acetate
                                    – Preparations for the moulding of gramo¬                  20
                                        phone record*
       40.06         Unvulcanized natural or synthetic rubber, including rubber
                     late.x. in other form* or states ( for example, rods, tubes and
                     profile shapes , solution* and dispersions· : anides 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
      40.0"          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 . w hither or not
                              textile covered :
                              – Thread, uncovered, of round ero««·«· ection                    20
    . 4J.0-          Paper and paperboard, impregnated, coated, surface-col¬
                     oured. « .*face-decoraied or printed ( not ccr.-:::uting print¬
                     ed matter within Chapter 49 ). in rolls or sheets :
                     ex D. Other :
                              – Flocked paper and paperboard                                  10
      56 0 |         Man-made fibres ( discontinuous ), not carded , combed or
                    otherwise prepared for spinning :
                    ex A. Synthetic textile fibres :
                             – Of polyesters, with a length of lev ? : han 65 mm              16
                                  jnd tenacity of more than 5? c*v : ex
      54 0?         Bonded fibre fabrics , similar bonded yarn fabrics, and an¬
                    ieles of such fabrics , whether or not imprecr.aied or coated :
                    ex B.    Other-
                             – Bonded fibre fabrics and similar Tended yarn                   10
                                  fabrics, in the piece or simply c »: :? rectangular
                                  shape . flocked
                             – Bonded fibre fabrics and srmiiar * onded yarn                  20
                                  fabrics, in the piece or simply            rectangular
                                  shape , weighing not less than. 1 " g per m and
                                  not more than SO g per m :
  *X <C i*iÇ        Textile fabrics impregnated , coated , covered ir laminated
                    with preparations of cellulose derivatives o*            other artifi¬
                    cial plastic materials :
                    – Unimpregnated. flocked with polyvinyl ch . pride                        10
                    – Unimpregnated, other than textile-laced fscfced with                    10
                  !      preparation « of cellulose derivatives or of p:her artifi ¬
                         cial pla«lic materials with the cxv'cr: ·' -. of polyure- j
                         thane                                                             ,
 ---pagebreak---                                                            -•58
CCT hcading No                                     Description                        j
   e > 59.12         ! Textile fabrics otherwise impregnated or coated : painted
                     I canvas being theatrical scenery, studio back-cloths or the
                     j like :
                       – Flocked                                                          10
  ex 70.06             Cast, 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
                    I
       70.08       ! Safety glass consisting of toughened* or laminated glass.
                   ! shapedornoi :
                   j ex B. Other :
                   j           – Laminated glass for vehicles or boats                   20
  ex 70.13         j Glassware ( other than articles falling within heading                  V
                       No 70.19) of a kind commonly used for table, kitchen.
                   ! toilet or office purposes, for indoor decoration , or for simi-
                       lar uses :
                   I
                  | – Of soda glass gathered mechanically, other than cut or
                  I        otherwise decorated drinking glasses, sterilizing bottles
                           and articles of toughened glass
                  I
      73.13       j Sheets and plates, of iron or :eel, hot-rolled cr cold-rolled :
                  ! ex B. Other sheets and plates :
                  t            IV. Clad, coated or otherwise surface-treated :
                                    c\dl Other i for example, copper-plated, artifi ¬
                                           cially oxidized, lacquered. mckel-plated.
                                           tarnished. Clad, parkenzed . printed ):
                                           – Coated with polyvinyl chloride             20
      73.38      ’ Articles of a kind commonly used for domes::c purposes.
                 ) sanitary ware for indoor use. and pans of such articles and
                 . ware, of iron or steel : iron or steel wool : po; scourers and
                 j scouring or polishing pads, gloves and the ii».r. or iron or
                | steel :
                I B.       Other :
                I          ex II. Other :
                                                                                20
                I                  – Bathtubs , of sheets or plates of : ron or steel
                                       not more than 3 mm in thickness . enamelled
     74.03      j Wrought bars. rods, angles, shapes and sections , of copper :
                ; copper wire :
                      ex B.   Other :
               :              – Bars and rods of round cross-secv.or.. of unal-         20
               j                   loyed copper, coiled
                              – Wire of round cioss-seciion . of unalloyed cop-         20
                                   per
 ex 83.01      I Locks and padluvks ( key. combination or clcst'icall) uper-
               ; ated). and parts thereof, of base metal : frame * : nco'porat-
               ! ing locks, for handbags, trunks or the like and parts af such
               | frames, of base m ••al keys for any of the foregoing articles.
               ! of base metal : kevs for anv of the force* one art ivies. of base
               [ metal :
               | – Lock cases, cylinders and spring*, carrier* and cams. ‘ 20
                          obtained by sintering
 ---pagebreak---                                                              - 99-
                                                                                Basic dui >
  CCT heading Vo                                    Description                               (% )
        M 10            Pump# ( including motor pump# and turbo pumps ) for liq ¬
                        uids. whether or not fitted with measuring devices : liquid
                       elevators of bucket, chain , screw , hand and similar kinds :
                        B. Other pumps :
                            II . Other :
                                  ex a ) Pumps :
                                         – Centrifugal pumps, submersible, other        20
                                              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
       54.15           Refrigerators and refrigerating equipment ( electrical and
                       other l :
                       C. Other :
)
                            ex 1 . Refrigerators of a capacity of m·             than
                                     340 litres :
                                     –- Weighing more than 200 kg each, excluding       15
                                         pans
                            ex II . Other : “ "
                                     – Refrigerators and deep-freeze storage units      15
                                         of the chest or cabinet type, weighing not
                                         more than 200 kg each, excluding pans
    ex 84.20          Weighing machinery ( excluding balances of a sensitivity of
                      5 eg or belter) including weight-operated counting and
                      checking machines : weighing machine weights of all kinds :
                      – Electronic hopper scales or scales for discharging a            20
                           pre-determined weight of material into a bag or con¬
                           tainer and other electronic instruments weighing out a
                           constant amount, programmable, excluding pans
                      – Electronic machines for weighing and labelling pre¬             20
                           packed products, excluding pans
                      – Electronic weighbridges with capacities over 5 000 kg.          20
                    •
                    i      excluding pans
                   !–      Electronic shop scales with digital display, excluding       20
                   i!      pans                                                       j
                    : – Electronic weighing machines and platforms, with j              20
                           digital display, other than personal weighing scales, ex- ¡
                           eluding pans                                               |
      84.41           Sewing machines : furniture specially designed for sewing j
                  1   machines : sewing machine needles .                             !
                 ! A. Sewing machines : furniture specially designed for sew - ¡
                 ! ing machines :
                  ;        ex 111 . Pans : furniture specially designed for sewing ■
                                    machines :
                 !                  – Sewing machine pans, obtained by sintering ‘      20
   ex S4.42      ! Machinery lother than seeing machine' ) for preparing, tan
                 ! ning or working hides. skins or leather i including boot and
                 ! shoe machines ):
                 S – Press-cutters for hides. skins. furskins. or leather ex -
                 i        eluding pans
                 1
 ---pagebreak---                                              - 100 -
C CT heading So                                tV>cri'ptiun                       j     Baa., c. ·
       «4.53      Automatic data-processing machines and units thereof:
                  magnetic or optical reader«, machines for transcribing data
                  orno JJU medu in coded form jnd mjehino lor process*
                  ing such data, not elsewhere specified or included :
                 ex B.     Other :
                          – Integrated operational digital unti» comprising.
                               as a set. at least one central unit and one input
                               and outpout unit, for use in industrial systems
                                                                                CJ
                               for production and distribution and use of
                               electrical energy
                         – Modulator 'demodulator             ( Modem ) units for    20
                               data transmission
      «4.59      Machines and mechanical appliances, having individual
                 functions, not falling within any other heading of this
                 Chapter :
                 E. Other :
                      ex II .   Other machines and mechanical appliances :.
                                –' Injection moulding machines, extrusion            20
                                    moulding machines, grinders and blow
                                    moulding machines, for the rubber and ani-
                                    Ticial plastics industry1
      $4.62      Ball, roller or needle roller bearings :
                – Rings for bearings, obtained by sintering intended for             20
                     cycles                                                 *
      84.63     Transmission shafts, cranks, bearing housings , plain shaft
                 bearings, gears and gearing ( including friction gears and
                gear-boxes and other Variable speed gears·. ,*:y wheels, pul¬
                leys and pulley blocks, clutches and shaft couplings :
                B. Other :
                     ex 11 .   Other :
                               – Plain shaft bearings, obtained by sintering :       20
                                   – Weighing not more than .‘CO g each
                                   – For gears, self-lubricating, of bronze or      20
                                        iron
     « 5.01     Electrical goods of the following descriptions : generators,
                motors, converters · rotary or static), transformers, rectifiers
                and rectifying apparatus, inductors :
                B. Other machines and apparatus :
                        1.    Generators, motors, ( whether or not equipped
                              wilh speed reducing, changing or >; cp-up gear)
                              and rotary converters :
                              ex b) Other :
                                      – Generating sets with internal com ¬         20
                                           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                                     V
                                                                                20
                                     – AC generators, weighing more than
                                           100 kg each and of an output of not
                                          more than 750 kVA
                                     – DC motors and generators , weighing          20
                                          more than 100 kg each , excluding
                                          motors and other generators whose
                                          performance is no: expressed in kW
                                          or kVA
                                     – Rotary converters , weighing more            20
                                          than 100 kg each
                                                                                Jo5
 ---pagebreak--- CCT Seading No                                        Description
     SJ.OI        i£|i r exll . Transformers. static conveners, rectifiers and
    amt 'J)       I    .             rectifying apparatus : inductors ;
                \                    – Static converters, weighing more than
                 J                        : '«Ug each, and rectifiers and rectifying
                 !                       apparatus, other than specia!l > designed for
                 |                       vvelding
                                     – Three-phase transformers, without liquid
                                         dielectric, of an output of not lest than
                                         5'i kVA and not more than 2 f^'1 k VA
    S5.0*            Electric accumulators :
                ! B. Other :
                !
                I
                          es II . Other accumulalors :
                i                    – Nickel-cadmium accumulators r.ot hermeli-
                ;                        cally closed
    SÎ.I2            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, hair curlers, curling tong heaters)'
                               – Hair driers, excluding drying hoods
   SÎ.I-3      : Eltctrical line téléphonie and télégraphie apparat-as ( in-
               ! cluding such apparatus for carrier-current line sy stems t :
                    ex 8 .     Other :
                               – Automatic clectronic téléphoné sets excluding
                                   par.s thereof
   5-5 . 1 5        Radiotelegraphic and radiotelephonic transmission and re¬
                    ception apparatus : radio-broadcasting and tele- icon trans¬
                    mission and reception apparatus : ( including receivers in¬
                    corporating sour 'ecorders or reproducers ) and television
                    cameras : radio navigational aid apparatus, radar apparatus
                    and radio remote control apparatus :
                    A. Radioteleeraphic and radiotelephonic transmission and
                         reception apparatus : radio-broadcasting and television
                         transmission and reception apparatus ( including receiv¬
                         ers incorporating sound recorders or reproducers ) and
                         television cameras :
                            1 . Transmitters :                                               I
                                ex bl Other:                                                 J
                                        – I sing the HF and MF hands                        I
                           II. Transmir.er-receivers :                                      j
                                ex hi   Other :                                             i
                                        – I * ing the VHI ; hand                           1
                                        – Portable mounts for VHF :runsm:!'.er- j
                                              receivers                                   i
                         III . Receivers, - hether or r.nt incorporating c'und re - j
                                corders or reproducers :                                  ;
                                b> Other . '                                              j
                                    ex 2      Other :
                                             – Radiotelegraphic and rad e:e.t- j
                                                  phonic receivers living the k LF . L c.
                                                  MF and HF hands
 ---pagebreak---                                                             - 102.
CCT heading No                                  Dr*er;ption                               1      tu*«¿ âlll>
                                                                                1         IM)
  ex 85 1 6        Electric traffic control equipment lor railways. roads or in·
                   Und waterways and equipment used for similar purposes in               i
                   port installations or upon airfields :                                i
                   – Excluding equipment for railways and pans                                 20
                                                                                V·
     85 . r        Electric sound or visual signalling apparatus isuch as hells,
                   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                    20
                                 pans
     85 . 1 9      Electrical apparatus for malting 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 potentiometersi. other than heav.rtg re¬
                  sistors : printed circuits : switchboards tother than telephone
                  switchboards ) and control panels :                                     1
                  es 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 :
                                    – Nlake-and- break and isolating switches,                20
                                         including switches for breaking circuits
                                         under load rated at not less than ! kV
                                         but less than 60 kV
                                    – Fuses rated at not less than 6 kV and up                20
                                        to and including >6 kV. of the H J ty pe
                                – Rated at less than 1 000 V :
                                    – NH-type fuses                                           20
                                    – Switches from 63 A up to 1 ιΌΟ A. three-                20
                                        or four-pole, double breaking
                  ex D. Switchboard and control pantls :
                          – Fitted with apparatus and instruments :
               I
                                – For industrial applications .« her than for
                                    telecommunications and instrument applica¬
                                    tions :
                                    – . Not less than 1 000 V. including remova ¬             20
                                        ble cells with switches or circuit breakers
                                        for metal clad transformers
                                    –   1 000 V or less                                       20
                                                                                1
                                                                                1
    85.23        Insulated (including enamelled or anodized ) electrtc wire. !
                 cable, bars, strip and the like i including co-a.xial cable ). !
                 whether or not fitted with connectors :
                 ex B.   Other :
                         – Wires and cables for power distribution --. '.d at                 20
                               60 kV or less, not ready for connector-       he fit ¬
                              ted or already provideo with connectors, inicial- |
                               ed with polyethylene, excluding winding wire           j
                         – copper winding wire, lacquered , varnished or                      20
                              enamelled , of a diameter of 0.40 mm or more
                              but not more than 1.20 mm ( class F. grade 1 and
                               II )
                                                                                Ло ?
 ---pagebreak---                                                         - 103 -
                                                                                Basic duty
CCT he»dtnf No   I                                Description                                (S )
    **.02            Motor vehicles for the transport of persons, goods or mater
                    ials ( including sports motor \ chicles, 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 :
                         1 . 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 1 .* 5*» 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 cm 1 and less
                                          than 2 900 cm’ or a compressed ignition
                                          engine of a cylinder capacity of more
                                          than I 980 cm-' and less than 2 500 cm1
                    B. For the transport of goods or materials :
                        11 . Other :
                             a ) With either a spark ignition or a compression
                                  ignition engine :
                                  I. Motor lorries with either a spark ignition
                                      engine of a cylinder capacity of 2 800 cm1
                                      or more or a compression ignition engine of,
                                      a cylinder capacity of 2 5'JO cm' or more :
                                      ex bbi Other :
                                                    With four-wheel drive, a ground    20
                                                    clearance 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 capacity of less than
                                                    2 900 cm 1
                                 2.   Other :
                                      ex bbl Other :
                                               – With four-wheel dtr-e. ground        20
                                                   clearance of more than 205 mm.
                                                   an unladen weight of more than
                                                    I 350 kg and less than I 900 kg.
                                                   a total laden w eight 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 :’  and     less   than
                                                   2 900 cm' or a compression igni¬
                                                   tion engine of a cylinder capaci¬
                                                   ty or more than I °»0 cm-’ and
                                                   less than 2 500 cm'
  Sr 06            Parts and accessories of the motor vehicles falitng within
                 heading No 87.01 . 87.02 or 87.03 :
                  B. Other :
                       ex 11 . Other :
                                – Pistons and rod guides for shock absorbers,         20
                                    obtained by sintering
                                – Parts and accessories, obtained by sintering
                                    other than parts and jccessores for bodies .
               ■                    complete gearboxes, complete rear-axles
               j                    with differentials, wheels, parts ?f wheels
               :                    and wheel accessoricv. nnr. - dr-.v ir.g axles
               I                    ami di>c-brake pad assemblies
               |                – Wheel-balancing w-tights
                                                                                J0Î
 ---pagebreak---                                               - 10lf-
                                                                                ha-.e C-.ty
CCT heading No                               DcWTipilOR
      un :     Pur.» and accessorie * οΓ articles                -aiih:n heading
               Nu *" O'*. s' IO or .v.i !
               ex B       Other
                          – Toothed uhcels. obtained s > >: mering'               20
. e * ΉΜΤ      Medicai . Jemal . su- ç*cal and \ eter:rjr \ in-truineuls and
               . '-pitances ttncluding elcctto-nieJi.al          apparatus   and
               ophthalmic instrument-' .
               – Syringes of plastic materials                                    20
      90.:s    Electrical measuring, checking, analys . nc or automatically
               controlling instruments and apparatus
               A. Electronic instruments and apparat.· ·
                     II . Other :
                          ev bl   Cither :
                                  – Regulators                                    20
                                  – Checking and automatically controlling        20
                                      instruments used in industrial systems
                                      lor the generation . J.-:rihiitiun and u>c
                                      of electric po » er                    f
               B.   Other :
                    ex II    Other :
                             – Regulators                                        20
                                                                                J7
 ---pagebreak---                                                - 105-
                                     ANNEX       X
             List provided -for in Article 16, paragraph 2
                                                                                Customs duties
   CCT
                                     OcsoHption                                               Protective
heading No                                                                    Tiso!
                                                                           Ccrr. ponen !    component
   17.04     Sugar confectionery. not containing cocoa :
             A. Liquorice extract containing more than IOS by
                  weight of sucrose but not containing other added
                  substances                                               i Esc/kg          12 Esc/kg
  21.03      Mustard Hour and prepared mustard :
            A. Mustard Dour, in immediate packings                            13 H              23>
            B. Prepared mustard                                               13 H              22 Vt
  22.08     Ethyl alcohol or neutral spirits, undenatured , of an al¬
            coholic strength of 80 K voi or higher : denatured spir¬
            its (including ethyl alcohol and neutral spirits) of any
            strength :
            B. Ethyl alcohol or neutral spirits, undenatured . of
                 an alcoholic strength of 80 * : ?l or higher, in con ¬
                 tainers holding :
                 – Two litres or less                                    2*0 Esc per        2 190 Esc
                                                                        hi of pure al¬       per hi of
                                                                            cohol         pure alcohol
                 – More than two litres                                  2U Esc per         2 256 Esc
                                                                        hi of pure al¬       per hi of
                                                                            cohol         pure alcohol
 24.02      Manufactured      tobacco ;  tobacco extracts and      es¬
           sences :
               A. Cigarettes                                             ISO Esc kg            Free
           ex B. Cigars :
                    – With outer-wrapper leaf in tobacco                200 Esc kg             Free
           ex C. Smoking tobacco :
                    – Shredded tobacco                                   PC Esc kg             Free
           ex D. Chewing tobacco and snufT:
                    – Shredded tobacco                                  1*0 Esc Àg             Free
           ex E. Other, including agglomerated tobacco in tne
                    form of sheets or strip :
                    – Shredded tobacco                                  ITO Esc kg             Fret
                                                                                Α 1°
 ---pagebreak---                                  ANNEX XI
                  List provided for in Article 18
                                                                        Basic
   CCT Heading No                         Description
                                                                        quota
40.14                 Other articles of unhardened vulcanised rubber :
                      A. Articles for technical uses , for use in civil
                         aircraft ( a ) .
                      B. Other :
                         I. Of expanded foam or sponge rubber
                             - except tobacco pouches
                        II . Other
                             - except tobacco pouches
 ---pagebreak---                                          ANNEX XII
                              List provided for in Article 19
• щп:*г г                                                                                Basic duty
  17.04       Sugar confcctioncry , noi comaintng cocoa:
             B. Chewing gum containing by weight of sucrose ( including invert sugar
                  expressed as sucrose ):
               ex I Less than 60 % J .
                      – CCJ n.'^CUxvir.ü         ivvore.     ~VWxv\
                            b-j                     o | SuooA<2- .                              go . 43
          tX C. White chocolate . .
                   more than 10 % by weicht of sucrose                                         79.09
            D.   Other:
                1.   Containing no millcfats or conuining 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 ) .          82.24
                     b) Containing by weight of sucrose ( including invert sugar expressed as
                           sucrose ): *
                           1.  5 % or more but leas than CIO %.                               87.26
                        - lûss                             y*
                                                                                ли
 ---pagebreak---                                                                            i o3 -
         1                                        2                                                         |            3
              D. II. Other:
              D. II .
                           Other:                                                                             j        *
                           a ) Containing no sucrose or containing less than 5 % by weight of                    60.05
                                sucrose (including iovert
                                                       inven sugar expressed as sucrose ) .
                           b) Containing by weight of tucrox sucrose ( including inven sugar expretsed
                                                                                expressed as .
                               sucrose ):):
                                1 . S5 *A
                                       % or more but less than -]Q   1Q X% .                                     71 11
                                                                                71.11
*  18.06    Chocolate and other food preparations containing cocoa :
 !          A. Cocoa powder , oot       not otherwise sweetened than by the addirion of sucrose ,
                 containing by weight of sucrose:                                                           j
                    I. Leas
                    I.    Less chan
                               chan 6565 % % .
                                             .                                                              ! 51-14
I
[                  U. 65
                   U.     65 %% or
                                 or more
                                    more butbut less
                                                less than
                                                      than 80
                                                            80 %%   .                                           46.69
                 El . 80 % or more
                 QI                         .                                                               I    14.00
            B.   lce-crcam ( not including icc-crcam
                                                  ice-cream powder) and other ices :
                 I.      Containing no milkfats or containing less than 3 % by weight of such
                         lta . '.                                                                               43.23
                                                                                43.23
                II . Containing by weight of milkfats :
                         a) 33 %% oror more
                                       more but
                                              bur less
                                                    less than
                                                         than 77 %% .                                           ^   ^
                                                                                45.57
                                                                                j
                        b ) 7 % or more .                                                                       TC
                                                                                | 35.66
                                                                                ^. 00      i
                                                                                i
           C. Chocolate and chocolate goods , whether or not filled ; sugar confectionery                 f
               and substitutes therefor made from sugar substitution products , containing               j
               cocoa :
               I.      Containing no sucrose or containing less than 5 % by weight of sucrose            |
                       ( including invert sugar expressed as sucrose ) .                                  '      50.19
 ---pagebreak---    1
18.06             II .  Other:
( cont 'd )
                        a) Containing no milkfats or containing lets than 1,5 % by weight of                    i
                               such fats and containing by weight of sucrose (including invert sugar            !
                               expressed as sucrose):
                               1.  Less than 50 %                                                        56.23
                              2.   50 % or more                                                         54.91
                       b) Containing by weight of millcfacs:
                             1.    1,5 % or more but less than 3 %                                      49.28
                            2. 3 % or more but less than 4,5 %                                         53.36
                            3 . 4,5 % or more but Jess than 6 %                                        53.86
                           4.     6% or more                                                           48.28   I
            D. Other:
               I.    Containing no milkfats or containing Jess than 1 ,5 % by weight of such
                     fats:
                     a) In immediate packings of a net capacity of 500 g or less                      46.78
                    b) Other .                                                                        33.04
               11. Containing by weight of milkfats:
                    a)     1,5 % or mote but not more than 6,5 % :                                    44.93
                   b) More than 6,5 % but lesS than 26 % :
                                                                                14.00
                   c)    26 % or more:
                                                                                33.04
 ---pagebreak---                                                   110 -
                                                                                1
                                               2                                             i         3
  1
19.03 Macaroni , spaghetti and similar products :                                            ,
      A. Containing eggs        .                                                                36.96
                                                                                1
      B.    Other:
             1. Containing no common wheat flour or meal .                                     i 35.82
                                                                                1
            U.     Other .
                                                                                35-oC
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 Inven
           sugar expressed as sucrose ):
              I. Less than 30 % .                                                                82.93
             Π . 30 % or more but less than 50%       .                                          81.57
                                                                                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 sugar (expressed as
                sucrose ):
                a ) Less than 70% .                                                              79.64
                                                                                70.97
         JI . Containing 5% or more but less than 32% by weight of starch :
                a ) Containing no sucrose or containing less than 5% by weigh * of
                    suoOsc ( including invert sugar expressed as sucrose ) .                     85.96   i
                                                                                i
                                                                                m
 ---pagebreak---                                  - VM -
                                                                                3
 b ) Containing 5% or more but less than 30% by weight of sucrose
      (induding inven sugar expressed as sucrose ):
      1 . Containing no milkfan or containing less than 1 ,5 % by weight of    81.02
           such fats .
      2.   Other
                                                                            I 69.82
c) Containing 30% or more but less than 40% by weight of sucrose
     (induding inven sugar expressed as sucrose):                 *
     1 . Containing no railkfats or containing less than 1,5 % by weight of
          sucb fats .                                                         79.4 5
     2.   Other                                                             I 68.26
                                                                            I
d ) Containing 40% or more by weight of sucrose ( induding inven sugar
    expressed as sucrose ):
     1 . Containing no milkfats or containing less than 1 ,5 % by weight of
          sucb fats .                                                       177.09
                                                                                hb
 ---pagebreak---                                                       - 11 *-
   1                                                   2                                              3
 19.08   B. U. d ) 2 . Other .                                                                     65.89
(cant'd)
            111 . Containing 32% or more but less than 50% by weight of sur eh :
                   a ) Containing no sucrose or containing leu than 5% by weight of
                         sucrose ( including invert sugar cxprc&scd as sucrose ):
                          1 . Containing no milkfaa or containing leu chan ] ,5 *A by weight of    73.78
                               auch faa .
                         2.    Other .                                                              47.93
                  b ) Containing 5 % or more but leu than 20 % by weight of lucrose
                         (including invert sugar expressed at sucrose ):
                         1 . Containing no millcfats or containing less than 1,5% by weight of     79.45
                              such fats .
                        2.    Other .                                                              68.86
                 c) Containing 20% or more by weight of sucrose (including invert sugar
                       expressed as sucrose ):
                       1 . Containing no millcfats or containing less than 1 ,5 % by weight of     75.73
                              such fats .
                       2.     Other .                                                             67.68
           rv . Containing 50% or more bur 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 weigh: of      74.64
                             such fats .
                      2.     Orhcr .                                                              65.52
                b ) Containing 5% or more by weight of sucrose ( including inven sugar
                      expressed as sucrose ):
                      1 . Containing no millcfats or containing less than 1,5 % by weight of      73;76
                             such fats .
                      2.     Other . .
                                                                                62.38
                                                                                1
                                                                                ,j1ï
 ---pagebreak---                                                            - ii3-
       i                                                  2                                                3
19.08              V. Containing 65*4 or more by weight of starch :
( Cont 'd)
                         a ) Containing no sucrose or containing less than S*U by weight of
                             sucrose ( inducing invert sugar expressed as sucrose) .                    71.60
                         b) Chiicr                                                                      71.71
    21.02    Extracts, essences or concentrates, of coffee , tea or mate and preparations with a
             basis of those extracts , essences or concentrates; roasted chicory and other
            roasted coffee substitutes and extracts , essences and concentrates thereof:
                                                                                r
             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 . Ocher                                                                            £7.6 2
   38.19                  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 indusorics, not elsewhere
           specified or included:
           T. D-CluatoJ (sorbitol ) other than that falling within subheading 29.04 C III:
                  I. In aqueous solution :
                      a ) Containing 2 % or less by weight of D>mannitol , calculated on the
                            D-gJudtol concent .                                                       12.00
                      b) Other . ■.                                                                    9.00
                                                                                \
                II . Other :
                      a ) Containing 2 % or less by weight of D-mannitol , calculated on the          12.00
                       – D-gluatol content .
                      b ) Other . . .                                                                  9.00
                                                                                AU
 ---pagebreak---                                                           - 11lf -
                                                         ANNEX XIII
List provided for in Article 2 2, paragraph 1 .
  CCT heading JSO                                      Description
      06.02        Other live plants, including trees, shrubs , bushes, roots, cuttings and slips :
                   ex D. Other :
                          – Rose bushes
                          – Ornamental plants ·
     06.03         Cut flowers and flower buds of a kind suitable for bouquets or for ornamental
                   purposes, fresh, dried, bleached , impregnated or otherwise prep.red :
                   A. Fresh :
                      ex I. From 1 June to 31 October :
                              – Roses
                              – Carnations
                      ex II. From 1 November to 31 May :
                              – Roses
                              – Carnations
     06.04        Foliage, branches and other parts (other than flowers or buds) of trees , shrubs,
                  bushes and other plants , and mosses, lichens and grasses being goods of a kind
                  suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, im ¬
                  pregnated or otherwise prepared, excluding the cut flowers and flower buds fall¬
                  ing within heading No 06.03 :
                  ex B.   Other :
                         – Asparagus (asparagus plumosus)
                                                                                À1 ?
 ---pagebreak---                                             - 115-
                                  ANNEX XIV
                           List provided for in Article 22 , paragraph 2
        CCT heading No                             Description
       07.01            Vegetables , fresh or chilled :
1
                       H. Tomatoes :
                            ex I. From 1 November to 14 May :
                                    - from 1 December to 30 April
      08.02            Citrus fruit , fresh or dried :
                       A. Oranges :
                            I. Sweet oranges , fresh :
                                from 1 November to 31 March
      15.01            Lard , other pig fat and pultry fat , rendered or
                       solvent-extracted :
                       A. Lard and other pig fat :
                            II . Other
      22.05            Wine of fresh grapes ; grape must with fermentation
                       arrested by the addition of alcohol :                  •
                       C. Other :
   Í"
                           I. Of an actual    alcoholic strength by volume not
                                exceeding 13  X voi
                          II . Of an actual   alcoholic strength by volume exceeding
                                13 X vol vut  not exceeding 15 X voi
 \
 ---pagebreak---                                     FICHE FINANCIERE
 1 . Ligne budgétaire concernée : Titre I " Ressources propres "
 2 . Intitulé de L' action : Conclusion d' un protocole à l' accord d' association
      entre la Communauté économique européenne et la République de Malte à la
      suite de l' adhésion du Royaume d' Espagne et de la République Portugaise
     à la Communauté .
3 . Base juridique : Article 238 du Traité CEE
A. Objectif de l' action : Protocole fixant les adaptations et les mesures
     transitoires qui sont nécessaires pour l' application par l' Espagne et le
     Portugal de l' Accord d' Association CEE-Malte .
5 . Incidences financières : Exercice 1988 et suivants
     - Perte de recettes douanières de caractère tout à fait négligeable ,
        compte tenu que les importations totales provenant de Malte pour les
        deux pays sont autour de 300.000 ECUS (1 987 ) .
 ---pagebreak---                  Incidence on small and medium-sized enterprises
The adaptation of the EEC-Malta Association Agreement to take account of
Spanish and Portuguese accession will result in Spain and Portugal giving
Malta, 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 Malta but given
the low level of traditional trade between Malta and the new members of
the Community the incidence on small and medium-sized enterprises is likely
to be very small .
                                                                            ^2 Ъ