Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff

Article 1

• (a) the harmonized system nomenclature;

• (b) Community subdivisions to that nomenclature, referred to as ‘CN subheadings’ in those cases where a corresponding rate of duty is specified;

• (c) preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.

The Annex comprises the conventional rates of duty.

However, whenever autonomous rates of duty are lower than the conventional rates of duty or where conventional rates of duty do not apply, the autonomous rates are also shown in the said Annex.

Article 2

An Integrated Tariff of the European Communities, hereinafter referred to as the ‘Taric’, which meets the requirements of the Common Customs Tariff, external trade statistics, the commercial, agricultural and other Community policies concerning the importation or exportation of goods, shall be established by the Commission.

The tariff shall be based on the Combined Nomenclature and include:

• (a) the measures contained in this Regulation;

• (b) the additional Community subdivisions, referred to as ‘Taric subheadings’, which are needed for the implementation of specific Community measures listed in Annex II;

• (c) any other information necessary for the implementation or management of the Taric codes and additional codes as defined in Article 3(2) and (3);

• (d) the rates of customs duty and other import and export charges, including duty exemptions and preferential tariff rates applicable to specific goods on importation or exportation;

• (e) measures shown in Annex II applicable on the importation and exportation of specific goods.

Article 3

• (a) the first six digits shall be the code numbers relating to the headings and subheadings of the harmonized system nomenclature;

• (b) the seventh and eighth digits shall identify the CN subheadings. When a heading or subheading of the harmonized system is not further subdivided for Community purposes, the seventh and eighth digits shall be ‘00’.

Article 5

Article 6

The Taric shall be established, updated, managed and disseminated by the Commission, which shall, wherever possible, use computerised means. The Commission shall, in particular, take the necessary steps to:

• (a) integrate all measures contained in this Regulation or shown in Annex II thereto into the Taric,

• (b) attribute Taric codes and Taric additional codes,

• (c) update the Taric immediately,

• (d) disseminate in electronic format changes to the Taric immediately.

Article 8

The committee  provided for in Article 247 of the Community Customs Code may examine any matter referred to it by its chairman, either on his own initiative or at the request of a representative of a Member State:

• (a) concerning the combined nomenclature;

• (b) concerning the Taric nomenclature and any other nomenclature which is wholly or partly based on the combined nomenclature or which adds any subdivisions to it, and which is established by specific Community provisions with a view to the application of tariff or other measures relating to trade in goods.

Article 9

• (a) application of the Combined Nomenclature and the Taric, concerning in particular: —————
• — explanatory notes;
• — the creation, if necessary, and for the purpose of responding to the Community's own needs, of statistical subheadings in the Taric, when to do so appears more appropriate than in the CN;

• (b) amendments to the combined nomenclature to take account of changes in requirements relating to statistics or to commercial policy;

• (c) amendments to Annex II;

• (d) amendments to the combined nomenclature and adjustments to duties in accordance with decisions adopted by the Council or the Commission;

• (e) amendments to the combined nomenclature intended to adapt it to take account of technological or commercial developments or aimed at the alignment or clarification of texts;

• (f) amendments to the combined nomenclature resulting from changes to the harmonized system nomenclature;

• (g) questions relating to the application, functioning and management of the harmonised system to be discussed within the Customs Cooperation Council, as well as their implementation by the Community.

• — the rates of customs duties;

• — agricultural duties, refunds or other amounts applicable within the framework of the common agricultural policy or within that of specific schemes applicable to certain goods resulting from the processing of agricultural products;

• — quantitative restrictions laid down under Community provisions;

• — nomenclatures adopted within the framework of the common agricultural policy.

Article 10

The period laid down in Article 4(3) of Decision 1999/468/EC shall be set at three months.

Article 12

Article 14

Where a tariff preference is granted on the basis or rules of origin derived from the nomenclature of the Customs Cooperation Council in force on 31 December 1987, those rules shall remain applicable in accordance with the Community acts in force on that date.

Article 15

Community acts which include the tariff or statistical nomenclature shall be amended accordingly by the Commission.

Article 16

Regulations (EEC) No 950/68 and (EEC) No 97/69 are hereby repealed.

Article 17

This Regulation shall enter into force on the third day followings its publication in the Official Journal of the European Communities.

Articles 1 to 5 and 12 to 16 shall not apply until 1 January 1988.

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

ANNEX I

COMBINED NOMENCLATURE

SUMMARY	SUMMARY
PART ONE — PRELIMINARY PROVISIONS	PART ONE — PRELIMINARY PROVISIONS
SECTION I — GENERAL RULES	SECTION I — GENERAL RULES
A.	GENERAL RULES FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE
B.	GENERAL RULES CONCERNING DUTIES
C.	GENERAL RULES APPLICABLE BOTH TO NOMENCLATURE AND TO DUTIES
SECTION II — SPECIAL PROVISIONS	SECTION II — SPECIAL PROVISIONS
A.	GOODS FOR CERTAIN CATEGORIES OF SHIPS, BOATS AND OTHER VESSELS AND FOR DRILLING OR PRODUCTION PLATFORMS
B.	CIVIL AIRCRAFT AND GOODS FOR USE IN CIVIL AIRCRAFT
C.	PHARMACEUTICAL PRODUCTS
D.	STANDARD RATE OF DUTY
E.	CONTAINERS AND PACKING MATERIALS
F.	FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF THE GOODS
	SIGNS, ABBREVIATIONS AND SYMBOLS
	SUPPLEMENTARY UNITS
PART TWO — SCHEDULE OF CUSTOMS DUTIES	PART TWO — SCHEDULE OF CUSTOMS DUTIES
Chapter
SECTION I	SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS	LIVE ANIMALS; ANIMAL PRODUCTS
1	LIVE ANIMALS
2	MEAT AND EDIBLE MEAT OFFAL
3	FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
4	DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
5	PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
SECTION II	SECTION II
VEGETABLE PRODUCTS	VEGETABLE PRODUCTS
6	LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE
7	EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
8	EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
9	COFFEE, TEA, MATÉ AND SPICES
10	CEREALS
11	PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
12	OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
13	LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
14	VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
SECTION III	SECTION III
ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES	ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
15	ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
SECTION IV	SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY	PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
16	PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS
17	SUGARS AND SUGAR CONFECTIONERY
18	COCOA AND COCOA PREPARATIONS
19	PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
20	PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
21	MISCELLANEOUS EDIBLE PREPARATIONS
22	BEVERAGES, SPIRITS AND VINEGAR
23	RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
24	TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
SECTION V	SECTION V
MINERAL PRODUCTS	MINERAL PRODUCTS
25	SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
26	ORES, SLAG AND ASH
27	MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
SECTION VI	SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES	PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
28	INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
29	ORGANIC CHEMICALS
30	PHARMACEUTICAL PRODUCTS
31	FERTILISERS
32	TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
33	ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
34	SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
35	ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
36	EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
37	PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
38	MISCELLANEOUS CHEMICAL PRODUCTS
SECTION VII	SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF	PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
39	PLASTICS AND ARTICLES THEREOF
40	RUBBER AND ARTICLES THEREOF
SECTION VIII	SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)	RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
41	RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
42	ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
43	FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
SECTION IX	SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK	WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
44	WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
45	CORK AND ARTICLES OF CORK
46	MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
SECTION X	SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF	PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
47	PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
48	PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
49	PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
SECTION XI	SECTION XI
TEXTILES AND TEXTILE ARTICLES	TEXTILES AND TEXTILE ARTICLES
50	SILK
51	WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC
52	COTTON
53	OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
54	MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS
55	MAN-MADE STAPLE FIBRES
56	WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
57	CARPETS AND OTHER TEXTILE FLOOR COVERINGS
58	SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY
59	IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
60	KNITTED OR CROCHETED FABRICS
61	ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
62	ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
63	OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
SECTION XII	SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR	FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64	FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
65	HEADGEAR AND PARTS THEREOF
66	UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
67	PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
SECTION XIII	SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE	ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
68	ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
69	CERAMIC PRODUCTS
70	GLASS AND GLASSWARE
SECTION XIV	SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN	NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
71	NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
SECTION XV	SECTION XV
BASE METALS AND ARTICLES OF BASE METAL	BASE METALS AND ARTICLES OF BASE METAL
72	IRON AND STEEL
73	ARTICLES OF IRON OR STEEL
74	COPPER AND ARTICLES THEREOF
75	NICKEL AND ARTICLES THEREOF
76	ALUMINIUM AND ARTICLES THEREOF
77	(RESERVED FOR POSSIBLE FUTURE USE)
78	LEAD AND ARTICLES THEREOF
79	ZINC AND ARTICLES THEREOF
80	TIN AND ARTICLES THEREOF
81	OTHER BASE METALS; CERMETS; ARTICLES THEREOF
82	TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL
83	MISCELLANEOUS ARTICLES OF BASE METAL
SECTION XVI	SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES	MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
84	NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
85	ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
SECTION XVII	SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT	VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
86	RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS
87	VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF
88	AIRCRAFT, SPACECRAFT, AND PARTS THEREOF
89	SHIPS, BOATS AND FLOATING STRUCTURES
SECTION XVIII	SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF	OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
90	OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
91	CLOCKS AND WATCHES AND PARTS THEREOF
92	MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
SECTION XIX	SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF	ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
93	ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
SECTION XX	SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES	MISCELLANEOUS MANUFACTURED ARTICLES
94	FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS
95	TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
96	MISCELLANEOUS MANUFACTURED ARTICLES
SECTION XXI	SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES	WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
97	WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
98	COMPLETE INDUSTRIAL PLANT
99	SPECIAL COMBINED NOMENCLATURE CODES
PART THREE — TARIFF ANNEXES	PART THREE — TARIFF ANNEXES
SECTION I — AGRICULTURAL ANNEXES	SECTION I — AGRICULTURAL ANNEXES
ANNEX 1	AGRICULTURAL COMPONENTS (EA), ADDITIONAL DUTIES FOR SUGAR (AD S/Z) AND ADDITIONAL DUTIES FOR FLOUR (AD F/M)
ANNEX 2	PRODUCTS TO WHICH AN ENTRY PRICE APPLIES
SECTION II — LISTS OF PHARMACEUTICAL SUBSTANCES WHICH QUALIFY FOR DUTY-FREE TREATMENT	SECTION II — LISTS OF PHARMACEUTICAL SUBSTANCES WHICH QUALIFY FOR DUTY-FREE TREATMENT
ANNEX 3	LIST OF INTERNATIONAL NON-PROPRIETARY NAMES (INNS), PROVIDED FOR PHARMACEUTICAL SUBSTANCES BY THE WORLD HEALTH ORGANISATION, WHICH ARE FREE OF DUTY
ANNEX 4	LIST OF PREFIXES AND SUFFIXES WHICH, IN COMBINATION WITH THE INNS OF ANNEX 3, DESCRIBE THE SALTS, ESTERS OR HYDRATES OF INNS; THESE SALTS, ESTERS AND HYDRATES ARE FREE OF DUTY, ON CONDITION THAT THEY ARE CLASSIFIABLE IN THE SAME 6-DIGIT HS-SUBHEADING AS THE CORRESPONDING INN
ANNEX 5	SALTS, ESTERS AND HYDRATES OF INNS, WHICH ARE NOT CLASSIFIED IN THE SAME HS-HEADING AS THE CORRESPONDING INNS AND WHICH ARE FREE OF DUTY
ANNEX 6	LIST OF PHARMACEUTICAL INTERMEDIATES, I.E. COMPOUNDS USED FOR THE MANUFACTURE OF FINISHED PHARMACEUTICAL PRODUCTS, WHICH ARE FREE OF DUTY
SECTION III	SECTION III
ANNEX 7	(RESERVED FOR POSSIBLE FUTURE USE)
SECTION IV — FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF THE GOODS	SECTION IV — FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF THE GOODS
ANNEX 8	GOODS UNFIT FOR CONSUMPTION (LIST OF DENATURANTS)
ANNEX 9	CERTIFICATES
SECTION V	SECTION V
ANNEX 10	STATISTICAL TARIC CODES

PART ONE

PRELIMINARY PROVISIONS

SECTION I

GENERAL RULES

A.   General rules for the interpretation of the Combined Nomenclature

Classification of goods in the Combined Nomenclature shall be governed by the following principles:

• 1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

• 1. • (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
• (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

• 1. When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
• (a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
• (b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable;
• (c) when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

• 1. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

• 1. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
• (a) camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
• (b) subject to the provisions of rule 5(a), packing materials and packing containers ([^E0003]) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

• 1. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

B.   General rules concerning duties

• 1. The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Union has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 3 of the schedule of duties. Unless the context requires otherwise, these conventional duties are applicable to goods, other than those referred to above, imported from any third country. The conventional rates of duty reproduced in column 3 are applicable from 1 January 2026. When autonomous rates of duty are lower than the conventional rates of duty, the autonomous duties, shown by means of a footnote, are applicable.

• 1. Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.

• 1. Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by the law of the European Union.

• 1. The duties expressed as percentage rates are ad valorem duties.

• 1. The symbol ‘EA’ indicates that the goods concerned are chargeable with an ‘agricultural component’ fixed in accordance with Annex 1.

• 1. The symbol ‘AD S/Z’ or ‘AD F/M’ in Chapters 17 to 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the provisions of Annex 1.

• 1. In Chapter 22, the symbol ‘€ /% vol/hl’ means that a specific duty, expressed in euro, is to be calculated for each percentage volume of alcohol per hectolitre. Thus, a beverage having an alcohol content by volume of 40 % is to be charged as follows:
• — ‘€ 1/% vol/hl’ = € 1 × 40, giving a duty of € 40 per hectolitre, or
• — ‘€ 1/% vol/hl + € 5/hl’ = € 1 × 40 plus € 5, giving a duty of € 45 per hectolitre. Where, in addition, a minimum (MIN) value is shown, for example ‘€ 1,6/% vol/hl MIN € 9/hl’, it means that the duty, calculated on the basis of the above rule, is to be compared with the minimum duty, for example ‘€ 9/hl’, and the higher of the two is to be applied.

• 1. Where, in Chapters 17 to 19 and 21 a maximum (MAX) value is shown, for example '(9 + EA) MAX (24,2 + AD S/Z)', it means that the duty calculated by the addition of 9 % and the 'agricultural component' (EA) shall not exceed the sum of 24,2 % and the additional duty on sugar ('AD S/Z').

C.   General rules applicable both to nomenclature and to duties

• 1. Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.

• 1. The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be:
• (a) in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials and packing containers;
• (b) in the case of a reference to ‘net weight’ or simply to ‘weight’ without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.

• 1. The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98 ([^E0004]) (hereafter called ‘non-participating Member States’ ), shall be fixed in accordance with Article 53 of Regulation (EU) No 952/2013 ([^E0005]) of the European Parliament and of the Council.

• 1. Goods eligible for favourable tariff treatment by reason of their end-use: Where the import duty applicable under the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise be applicable to the goods, the said goods shall be classified in the code referring to the end-use and Article 254 of Regulation (EU) No 952/2013 shall not apply.

SECTION II

SPECIAL PROVISIONS

A.   Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

• 1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.

• 1. Customs duties shall be suspended in respect of:
• (a) goods intended for incorporation in drilling or production platforms:
• (1) fixed, of subheading ex 8430 49 , operating in or outside the territorial sea of Member States, or
• (2) floating or submersible, of subheading 8905 20 , for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms;
• (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland. CN code Description 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 8901 10 – Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds 8901 10 10 – – Seagoing 8901 20 – Tankers 8901 20 10 – – Seagoing 8901 30 – Refrigerated vessels, other than those of subheading 8901 20 8901 30 10 – – Seagoing 8901 90 – Other vessels for the transport of goods and other vessels for the transport of both persons and goods 8901 90 10 – – Seagoing 8902 00 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 8902 00 10 – Seagoing 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes – Sailboats, other than inflatable, with or without auxiliary motor 8903 22 – – Of a length exceeding 7,5 m but not exceeding 24 m 8903 22 10 – – – Seagoing 8903 23 – – Of a length exceeding 24 m 8903 23 10 – – – Seagoing – Motorboats, other than inflatable, not including outboard motorboats 8903 32 – – Of a length exceeding 7,5 m but not exceeding 24 m 8903 32 10 – – – Seagoing 8903 33 – – Of a length exceeding 24 m 8903 33 10 – – – Seagoing 8904 00 Tugs and pusher craft 8904 00 10 – Tugs – Pusher craft 8904 00 91 – – Seagoing 8905 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 8905 10 – Dredgers 8905 10 10 – – Seagoing 8905 90 – Other 8905 90 10 – – Seagoing 8906 Other vessels, including warships and lifeboats other than rowing boats 8906 10 00 – Warships 8906 90 – Other 8906 90 10 – – Seagoing

• 1. The suspensions shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.

B.   Civil aircraft and goods for use in civil aircraft

• 1. Relief from customs duty is provided for:
• — civil aircraft,
• — certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion,
• — ground flying trainers and their parts, for civil use. These goods are covered by headings and subheadings listed in tables in paragraph 5.

• 1. For the purposes of paragraph 1, first and second indent, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.

• 1. For the purposes of paragraph 1, second indent, the expression ‘for use in civil aircraft’ shall include goods for use in ground flying trainers for civil use.

• 1. Relief from customs duties shall be subject to the conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods (see Article 254 of Regulation (EU) No 952/2013). However, these conditions shall not apply in cases where civil aircraft falling under subheadings 8802 11 , 8802 12 , 8802 20 , 8802 30 , 8802 40 have been duly entered on a register of a Member State or a third country in accordance with the Convention on International Civil Aviation dated 7 December 1944 and reference is made in the customs declaration for release for free circulation to the relevant certificate of registration. The provisions of the CN Preliminary Provisions, Section I – General Rules, point C. 4. shall apply mutatis mutandis.

• 1. Goods eligible for this relief from customs duties are covered by the following headings or subheadings: 3917 40 , 4011 30 , 4012 13 , 4012 20 , 7324 10 , 7326 20 , 8302 10 , 8302 20 , 8302 42 , 8302 49 , 8302 60 , 8407 10 , 8408 90 , 8409 10 , 8411 , 8412 10 , 8412 21 , 8412 29 , 8412 31 , 8412 39 , 8412 80 80 , 8412 90 , 8413 19 , 8413 20 , 8413 30 , 8413 50 , 8413 60 , 8413 70 , 8413 81 , 8413 91 , 8414 10 , 8414 20 , 8414 30 , 8414 51 , 8414 59 , 8414 80 , 8414 90 , 8415 81 , 8415 82 , 8415 83 , 8418 10 , 8418 30 , 8418 40 , 8418 61 , 8418 69 , 8419 50 , 8419 81 , 8421 19 , 8421 21 , 8421 23 , 8421 29 , 8421 31 , 8421 32 , 8421 39 , 8424 10 , 8479 90 , 8483 10 , 8483 30 , 8483 40 , 8483 50 , 8483 60 , 8483 90 , 8484 10 , 8484 90 , 8501 32 , 8501 52 , 8501 61 , 8501 62 , 8501 63 , 8502 , 8504 10 , 8504 31 , 8504 32 , 8504 33 , 8504 40 , 8504 50 , 8507 , 8511 10 , 8511 20 , 8511 30 , 8511 40 , 8511 50 , 8511 80 , 8518 10 , 8518 22 , 8518 29 , 8518 30 , 8518 40 , 8518 50 , 8519 81 , 8521 10 , 8526 , 8528 52 , 8529 10 , 8531 10 95 , 8531 20 , 8531 80 , 8539 10 , 8544 30 , 8801 , 8802 11 , 8802 12 , 8802 20 , 8802 30 , 8802 40 , 8806 10 , 8806 21 , 8806 22 , 8806 23 , 8806 24 , 8806 29 , 8806 91 , 8806 92 , 8806 93 , 8806 94 , 8806 99 , 8807 10 , 8807 20 , 8807 30 , 8807 90 , 9001 90 , 9002 90 , 9014 10 , 9025 , 9029 20 38 , 9030 31 , 9030 33 , 9030 89 , 9032 , 9104 . For the following subheadings, relief from customs duties for products for use in civil aircraft is granted only for the goods described in the second column: Subheading Description 3917 21 90 , 3917 22 90 , 3917 23 90 , 3917 29 00 , 3917 31 , 3917 33 , 3917 39 00 , 7413 00 , 8307 10 , 8307 90 With fittings attached 4008 29 Profile shapes, cut to size 4009 12 , 4009 22 , 4009 32 , 4009 42 Suitable for conducting gases or liquids 3926 90 , 4016 10 , 4016 93 , 4016 99 For technical uses 4504 90 Gaskets, washers and other seals 6812 80 Other than clothing, clothing accessories, footwear, headgear, paper, millboard, felt or compressed asbestos fibre jointing, in sheets or rolls 6812 99 Other than paper, millboard, felt; other than compressed asbestos fibre jointing, in sheets or rolls 6813 20 , 6813 81 , 6813 89 With a basis of asbestos or of other mineral substances 7007 21 Windshields, not framed 7322 90 Air heaters and hot-air distributors (excluding parts thereof) 7324 90 Sanitary ware (excluding parts thereof) 7608 10 , 7608 20 With fittings attached, suitable for conducting gases or liquids 8108 90 Tubes and pipes, with fittings attached, suitable for conducting gases or liquids 8415 90 Of air-conditioning machines of subheading 8415 81 , 8415 82 or 8415 83 8419 90 Parts of heat exchange units 8479 89 Hydropneumatic batteries; mechanical actuators for thrust reversers; toilet units specially designed; air humidifiers and dehumidifiers; servomechanisms, non-electric; non-electric starter motors; pneumatic starters for turbojets, turbopropellers and other gas turbines; windscreen wipers, non-electric; propeller regulators, non-electric 8501 20 , 8501 40 Of an output exceeding 735 W but not exceeding 150 kW 8501 31 Of an output exceeding 735 W, DC generators 8501 33 Motors of an output not exceeding 150 kW and generators 8501 34 Generators, of an output exceeding 375 kW 8501 51 Of an output exceeding 735 W 8501 53 Of an output not exceeding 150 kW 8501 72 Of an output exceeding 735 W 8501 80 Of an output not exceeding 750 kW 8516 80 20 Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing 8522 90 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of subheading 8519 81 8529 90 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of heading 8526 8536 70 Connectors of plastics for optical fibres, optical fibre bundles or cables 8543 70 90 Electric synchros and transducers; defrosters and demisters with electric resistors 9020 00 Excluding parts 9029 10 Electric or electronic revolution counters 9029 90 Of revolution counters, speed indicators and tachometers 9109 10 , 9109 90 Of a width or diameter not exceeding 50 mm 9405 11 , 9405 19 , 9405 61 , 9405 69 Of plastics or of base metal 9405 92 , 9405 99 Of the articles of subheadings 9405 11 , 9405 19 , 9405 61 or 9405 69 , of plastics or of base metal

• 1. The goods specified in paragraph 5 are integrated in TARIC by subheadings with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013)’. However, for subheadings 8802 11 , 8802 12 , 8802 20 , 8802 30 , 8802 40 , the footnote reference reads: 'Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013). These conditions shall not apply in cases where civil aircraft have been duly entered on a register of a Member State or a third country in accordance with the Convention on International Civil Aviation dated 7 December 1944 and reference is made in the customs declaration for release for free circulation to the relevant certificate of registration.'

C.   Pharmaceutical products

• 1. Relief from customs duty is provided for pharmaceutical products of the following categories:
• (1) pharmaceutical substances which are covered by the CAS RN (chemical abstracts service registry numbers) and the international non-proprietary names (INNs) listed in Annex 3;
• (2) salts, esters and hydrates of INNs which are described by combining INNs of Annex 3 with prefixes or suffixes of Annex 4, provided such products are classifiable in the same 6-digit HS-subheadings as the relevant INN;
• (3) salts, esters and hydrates of INNs which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-subheadings as the corresponding INNs;
• (4) pharmaceutical intermediates, i.e. compounds of a kind used in the manufacture of finished pharmaceutical products which are covered by the CAS RN and the chemical names, listed in Annex 6.

• 1. Special cases:
• (1) INNs cover only those substances described in the lists of recommended and proposed INNs published by the World Health Organisation (WHO). Where the number of substances covered by an INN is less than that covered by the CAS RN, only those substances covered by the INN will be subject to duty-free treatment;
• (2) where a product of Annex 3 or Annex 6 is identified by a CAS RN corresponding to a specific isomer, only that isomer may qualify for duty-free treatment;
• (3) double derivatives (salts, esters and hydrates) of INNs identified by a combination of an INN of Annex 3 with a prefix or suffix of Annex 4 qualify for duty-free treatment, provided they are classifiable in the same 6-digit HS-subheading as the relevant INN: example: alanine methyl ester, hydrochloride;
• (4) where an INN of Annex 3 is a salt (or an ester), no other salt (or ester) of the acid corresponding to the INN may qualify for duty-free treatment: example: oxprenoate potassium (INN): duty-free oxprenoate sodium: not duty-free.
• (5) where no CAS RN is indicated for a product of Annex 3 or Annex 6 (number 0-00-0), the international non-proprietary name (INN) or listed chemical name is sufficient for duty-free treatment.

D.   Standard rate of duty

• 1. Customs duty shall be charged at the flat rate of 2,5 % ad valorem on goods:
• — contained in consignments sent by one private individual to another, or
• — contained in travellers' personal luggage, provided that such importations are not of a commercial nature. This flat-rate 2,5 % customs duty shall apply, provided that the intrinsic value of the goods subject to import duty does not exceed € 700 per consignment or per traveller. Such flat-rate assessment shall not apply to goods for which the rate of duty in the schedule of customs duties is ‘free’ and to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 27 or pursuant to Article 41 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty ([^E0006]).

• 1. Importations shall be treated as not being of a commercial nature if:
• (a) in the case of goods contained in consignments sent by one private individual to another, such consignments:
• — are of an occasional nature,
• — contain goods exclusively for the personal use of the consignee or his family, which do not by their nature or quantity reflect any commercial interest,
• — are sent to the consignee by the consignor free of payment of any kind;
• (b) in the case of goods contained in travellers' personal luggage, they:
• — are of an occasional nature, and
• — consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.

• 1. The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 25 to 27 and 41 of Regulation (EC) No 1186/2009. For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.

• 1. Non-participating Member States may round off the amount in national currencies resulting from the conversion of the sum of € 700.

• 1. Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 700 if, at the time of the annual adjustment provided for in Article 53 of Regulation (EU) No 952/2013 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.

E.   Containers and packing materials

The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5(a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented.

• 1. When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:
• (a) chargeable at the same rate of customs duty as the goods:
• — where such goods are subject to an ad valorem customs duty, or
• — where they are to be included in the dutiable weight of the goods;
• (b) admitted free of customs duties:
• — where the goods are free of customs duty, or
• — where the goods are dutiable otherwise than by reference to weight or value, or
• — where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.

• 1. Where containers and packing materials covered by the provisions of paragraph 1(a) and (b) contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.

F.   Favourable tariff treatment by reason of the nature of the goods

• 1. Under certain conditions, favourable tariff treatment by reason of the nature of the goods is provided for:
• — goods unfit for consumption,
• — seeds,
• — bolting cloth, not made up,
• — certain types of fresh table grapes, tobacco and nitrate. These goods are covered by subheadings ([^E0007]) with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’ or ‘This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions’.

• 1. Goods unfit for consumption for which favourable tariff treatment is granted by reason of their nature are listed in Annex 8 by reference to the heading under which they are classified together with the description and the quantities of the denaturants used. Such goods are presumed to be unfit for consumption when the goods to be denatured and the denaturants are homogeneously mixed and their separation is economically not viable.

• 1. The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods comply with the relevant provisions of the European Union:
• — for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC ([^E0008])),
• — for seed potatoes (Council Directive 2002/56/EC of 13 June 2002 ([^E0009])),
• — for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002 ([^E0010])). When hybrid sweetcorn, spelt, hybrid maize, rice, hybrid sorghum or oil seeds and oleaginous fruits are of a kind to which the agricultural provisions do not apply, favourable tariff treatment by reason of their nature shall be granted, provided that it is established that the goods are actually intended for sowing.

• 1. Bolting cloth, not made up, is granted favourable tariff treatment on the condition that the goods are indelibly marked in a way identifying them as being intended for bolting or similar industrial purposes.

• 1. Fresh table grapes, tobacco and nitrate are granted favourable tariff treatment on production of a duly endorsed certificate. The particular provisions to be applied and the model of the certificates are set out at Annex 9.

SIGNS, ABBREVIATIONS AND SYMBOLS

• ★ Refers to new code numbers

• ■ Refers to code numbers used the previous year but with differing coverage

• AD F/M Additional duty on flour

• AD S/Z Additional duty on sugar

• b/f Bottle flask

• cm/s Centimetre(s) per second

• EA Agricultural component

• € Euro

• INN International non-proprietary name

• INNM International non-proprietary name modified

• ISO International Organisation for Standardisation

• Kbit 1 024  bits

• kg/br Kilogram, gross

• kg/net Kilogram, net

• kg/net eda Kilogram drained net weight

• kg/net mas Kilogram net, of dry matter

• MAX Maximum

• Mbit 1 048 576  bits

• MIN Minimum

• ml/g Millilitre(s) per gram

• mm/s Millimetre(s) per second

• RON Research octane number

Note:

A heading number placed between square brackets in column 1 of the schedule of customs duties indicates that the heading has been deleted (for example, heading [1519 ]). In an annex to the schedule of customs duties, the placing of the annex's reference between square brackets indicates that the contents of that annex have been deleted (for example, [Annex 7]).

SUPPLEMENTARY UNITS

• c/k Carats (1 metric carat = 2 × 10^–4 kg)

• ce/el Number of cells

• ct/l Carrying capacity in tonnes ([^E0011])

• g Gram

• gi F/S Gram of fissile isotopes

• kg H2O2 Kilogram of hydrogen peroxide

• kg K2O Kilogram of potassium oxide

• kg KOH Kilogram of potassium hydroxide (caustic potash)

• kg met.am. Kilogram of methylamines

• kg N Kilogram of nitrogen

• kg NaOH Kilogram of sodium hydroxide (caustic soda)

• kg/net eda Kilogram drained net weight

• kg P2O5 Kilogram of diphosphorus pentaoxide

• kg 90 % sdt Kilogram of substance 90 % dry

• kg U Kilogram of uranium

• 1 000  kWh Thousand kilowatt hours

• l Litre

• l alc. 100 % Litre pure (100 %) alcohol

• m Metre

• m² Square metre

• m³ Cubic metre

• 1 000  m³ Thousand cubic metres

• pa Number of pairs

• p/st Number of items

• 100 p/st Hundred items

• 1 000  p/st Thousand items

• TJ Terajoule (gross calorific value)

• t. CO2 Tonne of CO2 (carbon dioxide) equivalent ([^E0012])

• — No supplementary unit

PART TWO

SCHEDULE OF CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Notes

• 1.Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

• 2.Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.

CHAPTER 1

LIVE ANIMALS

Note

• 1.This chapter covers all live animals, except:

• (a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301 , 0306 , 0307 or 0308 ;

• (b) cultures of micro-organisms and other products of heading 3002 ; and

• (c) animals of heading 9508 .

CN code	Description	Conventional rate of duty (%)	Supplementary unit
1	2	3	4
0101	Live horses, asses, mules and hinnies:
	– Horses:
0101 21 00	– – Pure-bred breeding animals [^E0013]	Free	p/st
0101 29	– – Other:
0101 29 10	– – – For slaughter [^E0014]	Free	p/st
0101 29 90	– – – Other	11,5	p/st
0101 30 00	– Asses	7,7	p/st
0101 90 00	– Other	10,9	p/st
0102	Live bovine animals:
	– Cattle:
0102 21	– – Pure-bred breeding animals [^E0015]:
0102 21 10	– – – Heifers (female bovines that have never calved)	Free	p/st
0102 21 30	– – – Cows	Free	p/st
0102 21 90	– – – Other	Free	p/st
0102 29	– – Other:
0102 29 05	– – – Of the sub-genus Bibos or of the sub-genus Poephagus	Free	p/st
	– – – Other:
0102 29 10	– – – – Of a weight not exceeding 80 kg	10,2 + 93,1 €/100 kg/net [^E0016]	p/st
	– – – – Of a weight exceeding 80 kg but not exceeding 160 kg:
0102 29 21	– – – – – For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 29	– – – – – Other	10,2 + 93,1 €/100 kg/net [^E0016]	p/st
	– – – – Of a weight exceeding 160 kg but not exceeding 300 kg:
0102 29 41	– – – – – For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 49	– – – – – Other	10,2 + 93,1 €/100 kg/net [^E0016]	p/st
	– – – – Of a weight exceeding 300 kg:
	– – – – – Heifers (female bovines that have never calved):
0102 29 51	– – – – – – For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 59	– – – – – – Other	10,2 + 93,1 €/100 kg/net [^E0016]	p/st
	– – – – – Cows:
0102 29 61	– – – – – – For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 69	– – – – – – Other	10,2 + 93,1 €/100 kg/net [^E0016]	p/st
	– – – – – Other:
0102 29 91	– – – – – – For slaughter	10,2 + 93,1 €/100 kg/net	p/st
0102 29 99	– – – – – – Other	10,2 + 93,1 €/100 kg/net [^E0016]	p/st
	– Buffalo:
0102 31 00	– – Pure-bred breeding animals [^E0015]	Free	p/st
0102 39	– – Other:
0102 39 10	– – – Domestic species	10,2 + 93,1 €/100 kg/net	p/st
0102 39 90	– – – Other	Free	p/st
0102 90	– Other:
0102 90 20	– – Pure-bred breeding animals [^E0015]	Free	p/st
	– – Other:
0102 90 91	– – – Domestic species	10,2 + 93,1 €/100 kg/net	p/st
0102 90 99	– – – Other	Free	p/st
0103	Live swine:
0103 10 00	– Pure-bred breeding animals [^E0017]	Free	p/st
	– Other:
0103 91	– – Weighing less than 50 kg:
0103 91 10	– – – Domestic species	41,2 €/100 kg/net	p/st
0103 91 90	– – – Other	Free	p/st
0103 92	– – Weighing 50 kg or more:
	– – – Domestic species:
0103 92 11	– – – – Sows having farrowed at least once, of a weight of not less than 160 kg	35,1 €/100 kg/net	p/st
0103 92 19	– – – – Other	41,2 €/100 kg/net	p/st
0103 92 90	– – – Other	Free	p/st
0104	Live sheep and goats:
0104 10	– Sheep:
0104 10 10	– – Pure-bred breeding animals [^E0018]	Free	p/st
	– – Other:
0104 10 30	– – – Lambs (up to a year old)	80,5 €/100 kg/net [^E0016]	p/st
0104 10 80	– – – Other	80,5 €/100 kg/net [^E0016]	p/st
0104 20	– Goats:
0104 20 10	– – Pure-bred breeding animals [^E0018]	3,2	p/st
0104 20 90	– – Other	80,5 €/100 kg/net [^E0016]	p/st
0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls:
	– Weighing not more than 185 g:
0105 11	– – Fowls of the species Gallus domesticus:
	– – – Grandparent and parent female chicks:
0105 11 11	– – – – Laying stocks	52 €/1 000  p/st	p/st
0105 11 19	– – – – Other	52 €/1 000  p/st	p/st
	– – – Other:
0105 11 91	– – – – Laying stocks	52 €/1 000  p/st	p/st
0105 11 99	– – – – Other	52 €/1 000  p/st	p/st
0105 12 00	– – Turkeys	152 €/1 000  p/st	p/st
0105 13 00	– – Ducks	52 €/1 000  p/st	p/st
0105 14 00	– – Geese	152 €/1 000  p/st	p/st
0105 15 00	– – Guinea fowls	52 €/1 000  p/st	p/st
	– Other:
0105 94 00	– – Fowls of the species Gallus domesticus	20,9 €/100 kg/net	p/st
0105 99	– – Other:
0105 99 10	– – – Ducks	32,3 €/100 kg/net	p/st
0105 99 20	– – – Geese	31,6 €/100 kg/net	p/st
0105 99 30	– – – Turkeys	23,8 €/100 kg/net	p/st
0105 99 50	– – – Guinea fowls	34,5 €/100 kg/net	p/st
0106	Other live animals:
	– Mammals:
0106 11 00	– – Primates	Free	p/st
0106 12 00	– – Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)	Free	p/st
0106 13 00	– – Camels and other camelids (Camelidae)	Free	p/st
0106 14	– – Rabbits and hares:
0106 14 10	– – – Domestic rabbits	3,8	p/st
0106 14 90	– – – Other	Free	—
0106 19 00	– – Other	Free	— [^E0019]
0106 20 00	– Reptiles (including snakes and turtles)	Free	p/st
	– Birds:
0106 31 00	– – Birds of prey	Free	p/st
0106 32 00	– – Psittaciformes (including parrots, parakeets, macaws and cockatoos)	Free	p/st
0106 33 00	– – Ostriches; emus (Dromaius novaehollandiae)	Free	p/st
0106 39	– – Other:
0106 39 10	– – – Pigeons	6,4	p/st
0106 39 80	– – – Other	Free	—
	– Insects:
0106 41 00	– – Bees	Free	—
0106 49 00	– – Other	Free	—
0106 90 00	– Other	Free	—

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66, ELI: http://data.europa.eu/eli/reg/2016/1012/oj); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9, ELI: http://data.europa.eu/eli/reg_impl/2017/717/oj); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2020/602/oj); Commission Implementing Regulation (EU) 2015/262 (OJ L 59, 3.3.2015, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2015/262/oj)).

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66, ELI: http://data.europa.eu/eli/reg/2016/1012/oj); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9, ELI: http://data.europa.eu/eli/reg_impl/2017/717/oj); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2020/602/oj); Commission Regulation (EC) No 133/2008 (OJ L 41, 15.2.2008, p. 11, ELI: http://data.europa.eu/eli/reg/2008/133/oj)).

WTO tariff quota.

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66, ELI: http://data.europa.eu/eli/reg/2016/1012/oj); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9, ELI: http://data.europa.eu/eli/reg_impl/2017/717/oj); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2020/602/oj)).

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66, ELI: http://data.europa.eu/eli/reg/2016/1012/oj); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9, ELI: http://data.europa.eu/eli/reg_impl/2017/717/oj); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2020/602/oj); Commission Regulation (EC) No 874/96 (OJ L 118, 15.5.1996, p. 12, ELI: http://data.europa.eu/eli/reg/1996/874/oj)).

Upon import into the European Union, the supplementary unit applied is p/st.

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

• 1.This chapter does not cover:

• (a) products of the kinds described in headings 0201 to 0208 or 0210 , unfit or unsuitable for human consumption;

• (b) edible, non-living insects (heading 0410 );

• (c) guts, bladders or stomachs of animals (heading 0504 ) or animal blood (heading 0511 or 3002 ); or

• (d) animal fat, other than products of heading 0209 (Chapter 15).

Additional notes

• 1.