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Commission Implementing Regulation (EU) No 514/2011 of 25 May 2011 laying down the detailed rules for implementing the preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, as provided for in Article 7(2) of Council Regulation (EC) No 1216/2009

In forceVersion 2011-05-25from 2011-06-15
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Contents
  1. Preamble
    1. Article 1
    2. Article 2
    3. Article 3
    4. Article 4
    5. Article 5
    6. Article 6
    7. Article 7
    8. Article 8
    9. Article 9
    10. Article 10
    11. Article 11
    12. Article 12
    13. Article 13
  3. ANNEX
  4. ANNEX I Quantities of basic products considered to be used (referred to in Article 3(2))
  5. ANNEX II Quantities of basic products considered to be used where Annex I refers to this Annex A.————————————————————————————————————B.————C.———— (referred to in Article 3(3))
  6. ANNEX IIΙ Additional codes based on the composition of the goods (referred to in Article 3(4))

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EC) No 1216/2009 of 30 November 2009 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products, and in particular Article 7(2) thereof,

Whereas:

(1) Commission Regulation (EC) No 1460/96 establishes the detailed rules for implementing the preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, as provided for in Article 7 of Regulation (EC) No 1216/2009. In view of developments in preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, it is necessary to replace that Regulation.

(2) Certain preferential agreements concluded by the Union with third countries provide for the application of agricultural components or additional duties which are lower than the agricultural components or additional duties fixed by the Common Customs Tariff. It is therefore necessary to lay down detailed rules for implementing the reductions granted.

(3) It is necessary to lay down a list of the basic products for which reduced agricultural components may be established pursuant to preferential agreements with third countries.

(4) In accordance with Regulation (EC) No 1216/2009 the reductions granted should be established either by reducing the basic amounts used to calculate the agricultural components or by reducing the agricultural components applicable to certain specific goods.

(5) In accordance with Article 14 of Regulation (EC) No 1216/2009, where necessary to determine the reduced agricultural components applicable in preferential trade, the characteristics of the basic products and the quantities of the basic products considered to have been used should be laid down.

(6) It is appropriate to lay down rules for calculating reductions in the additional duties applicable in respect of the cereal and sugar content of certain goods where in the framework of preferential agreements provision is made for the reduction of such additional duties.

(7) Eligibility for the reduced rates of duty is generally granted within the limits of tariff quotas as provided for by the relevant preferential agreement. To ensure the efficient management of those tariff quotas, they should be managed in accordance with the rules on the management of tariff quotas laid down in Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

(8) In the interest of clarity and transparency the list of goods covered by reduced agricultural components or reduced additional duties, whether or not within a tariff quota, should be provided for in the relevant preferential agreement.

(9) In accordance with Regulation (EC) No 1216/2009 it should be permitted to replace the part of the ad valorem duties corresponding to the agricultural component by a specific amount where provided for by a preferential agreement. However this amount should not exceed the charge applicable in respect of non-preferential trade.

(10) Since eligibility for reduced rates of duty is conditional on the goods originating in the countries with which a preferential agreement has been concluded, it is necessary to specify the rules of origin to be applied.

(11) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for horizontal questions concerning trade in processed agricultural products not listed in Annex I to the Treaty,

HAS ADOPTED THIS REGULATION:

Article 1

This Regulation lays down the rules for determining the reduced agricultural components referred to in Article 7(2), and the related additional duties referred to in Article 5(2), of Regulation (EC) No 1216/2009, and for managing quotas opened pursuant to preferential agreements applicable to goods and products covered by Regulation (EC) No 1216/2009.

Article 2

For the purpose of establishing reduced agricultural components in the meaning of Regulation (EC) No 1216/2009, the following basic products shall be considered:

CN code ex10019099 common wheat,

CN code 10011000 durum wheat,

CN code 10020000 rye,

CN code 10030090 barley,

CN code 10059000 maize, other than maize for sowing,

CN codes 10062096 and 10062098 long grain husked rice, hereinafter referred to as rice,

CN code 17019910 white sugar,

CN codes 17031000 and 17039000 molasses,

CN code ex04021019 milk powder with a fat content by weight not exceeding 1,5 %, with no sugar or other sweetener added and in immediate packing with a net content greater than 2,5 kg, hereinafter referred to as PG 2,

CN code ex04022119 milk powder with a milkfat content by weight of 26 %, with no sugar or other sweetener added and in immediate packing with a net content greater than 2,5 kg, hereinafter referred to as PG 3,

N code ex040510 butter, with a fat content by weight of 82 %, hereinafter referred to as PG 6.

Article 3

1. The reduced agricultural components applicable in the framework of preferential trade shall be calculated on the basis of the quantities of basic products considered to have been used in the manufacture of the goods covered by this Regulation.

2. The quantities of basic products referred to in paragraph 1 shall be those set out in Annex I for the goods listed therein by Combined Nomenclature (CN) codes.

3. For the goods listed by CN codes for which Annex I refers to Annex II, the quantities referred to in paragraph 1 shall be as set out in Annex II.

4. For the goods referred to in paragraph 3, additional codes shall apply, according to the composition of the goods, as set out in Annex III.

5. Where provided for in a preferential agreement, by derogation from paragraphs 1 to 4, the reduced agricultural components, and, where appropriate, the reduced additional duties, applicable to each good eligible for a reduction of duty, shall be obtained by applying a reduction coefficient to the agricultural components and the related additional duties fixed in the Common Customs Tariff.

Article 4

1. For goods listed in Annex II, the quantities of sugar and cereals to be taken into consideration in calculating the reduced additional duties on sugar (AD S/Z) and on flour (AD F/M) shall be as set out in points B and C of Annex II, for the given contents of sucrose, invert sugar and/or isoglucose, and of starch and/or glucose, respectively.

2. For goods not listed in Annex II, the additional duties referred to in paragraph 1 shall be obtained by taking in consideration only the quantities of basic products falling within either the cereals sector or the sugar sector as set out in Parts I and III respectively of Annex I to Council Regulation (EC) No 1234 /2007.

Article 5

1. In accordance with Article 3(1) the reduced agricultural components, and, where appropriate, the reduced additional duties, applicable to each good eligible for such a reduction in duty, shall be obtained by multiplying the quantities of the relevant basic products used by the basic amount referred to in paragraph 2 and by adding these amounts for all the relevant basic products used in the manufacture of the good.

2. The basic amount to be taken into account for calculating the reduced agricultural components and, where appropriate, the reduced additional duties, shall be the amount fixed in euro provided for by the relevant preferential agreement or determined pursuant to that agreement.

3. Where a preferential agreement provides for a reduction in the rates of the agricultural components per good instead of a reduction in the basic amounts, the reduced agricultural components shall be calculated by applying the reduction provided for in the agreement to the agricultural components fixed by the Common Customs Tariff.

4. In cases where the reduced agricultural component and, where appropriate, the reduced additional duties, determined pursuant to paragraphs 1, 2 and 3, would be less than EUR 2,4/100 kg, the component or duty shall be fixed at zero.

Article 6

1. The amounts of the reduced agricultural components and, where appropriate, the reduced additional duties, established pursuant to Article 5 will be published by the Commission in the Official Journal of the European Union.

2. Save as otherwise provided in the agreement with the relevant third country, the amounts published in accordance with paragraph 1 shall apply from 1 July to 30 June of the year following the publication. However, where both the reduced agricultural components and the reduced additional duties applicable to the basic products remain unchanged, the agricultural components and additional duties established pursuant to Article 5 shall continue to apply until such time as replacement agricultural components and additional duties are published.

Article 7

The preferential agreement shall lay down or permit the determination of the following:

(a) the goods eligible for a reduced agricultural component;

(b) the goods eligible for a reduced additional duty;

(c) the reduction or reductions granted;

(d) the tariff quota applicable, where reductions are granted within such a quota.

Article 8

Where, in the case of processed agricultural products listed in Table 2 of Annex II to Regulation (EC) No 1216/2009, a preferential agreement provides for the application of an agricultural component in the form of a specific amount, whether or not subject to a reduction under a tariff quota, and where the Common Customs Tariff provides for the application of an ad valorem duty for non-preferential imports of such goods, the amount payable shall not exceed the latter rate.

Article 9

For the purposes of this Regulation, originating goods means goods that meet the conditions for obtaining the status of originating goods established by the preferential agreement concerned.

Article 10

1. The agricultural components of the Common Customs Tariff shall apply in the following cases:

(a) the agricultural components relate to goods covered by Annex II to Regulation (EC) No 1216/2009 which are not covered by the preferential arrangements relating to trade in such goods with the country concerned;

(b) the agricultural components apply to goods which exceed the tariff quota.

2. Where the tariff quota concerns a reduction in ad valorem duties corresponding to the agricultural component thereof in the form referred to in Article 8, the duties applicable for quantities exceeding the tariff quotas shall be those of the Common Customs Tariff or those otherwise provided for in the agreement.

Article 11

The tariff quotas covered by this Regulation shall be managed in accordance with Articles 308a, 308b and 308c of Regulation (EEC) No 2454/93.

Article 12

Regulation (EC) No 1460/1996 is repealed.

Article 13

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union. It shall apply from 1 July 2011.

This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 25 May 2011. For the Commission The President José Manuel Barroso

ANNEX

ANNEX I Quantities of basic products considered to be used (referred to in Article 3(2))

(per 100 kg of goods) CN code Description Common wheat Durum wheat Rye Barley Maize Rice White sugar Molasses Skimmed milk powder (PG 2) Whole milk powder (PG 3) Butter (PG 6) kg kg kg kg kg kg kg kg kg kg kg (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) 0403 Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa: 040310 – Yoghurt: – – Flavoured or containing added fruit, nuts or cocoa: – – – In powder, granules or other solid forms, of a milkfat content by weight: 04031051 – – – – Not exceeding 1,5 % 100 04031053 – – – – Exceeding 1,5 % but not exceeding 27 % 100 04031059 – – – – Exceeding 27 % 42 68 – – – Other, of a milkfat content by weight: 04031091 – – – – Not exceeding 3 % 9 2 04031093 – – – – Exceeding 3 % but not exceeding 6 % 8 5 04031099 – – – – Exceeding 6 % 8 10 040390 – Other: – – Flavoured or containing added fruit, nuts or cocoa: – – – In powder, granules or other solid forms, of a milkfat content by weight: 04039071 – – – – Not exceeding 1,5 % 100 04039073 – – – – Exceeding 1,5 % but not exceeding 27 % 100 04039079 – – – – Exceeding 27 % 42 68 – – – Other, of a milkfat content by weight: 04039091 – – – – Not exceeding 3 % 9 2 04039093 – – – – Exceeding 3 % but not exceeding 6 % 8 5 04039099 – – – – Exceeding 6 % 8 10 0405 Butter and other milkfats and oils derived from milk; dairy spreads: 040520 – Dairy spreads: 04052010 – – Of a fat content, by weight, of 39 % or more but less than 60 % see Annex II 04052030 – – Of a fat content, by weight, of 60 % or more but not exceeding 75 % see Annex II 0710 Vegetables (uncooked or cooked by steaming or by boiling in water), frozen: 07104000 – Sweetcorn 100(a) 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: 071190 – Other vegetables; mixtures of vegetables: – – Vegetables: 07119030 – – – Sweetcorn 100(a) 1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516: 151710 – Margarine, excluding liquid margarine: 15171010 – – Containing, by weight, more than 10 % but not more than 15 % of milkfats 15 151790 – Other: 15179010 – – Containing, by weight more than 10 % but not more than 15 % of milkfats 15 1704 Sugar confectionery (including white chocolate), not containing cocoa: 170410 – Chewing gum, whether or not sugar-coated: 17041010 – – Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose) 30 58 17041090 – – Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose) 16 70 170490 – Other: 17049030 – – White chocolate 45 20 17049051 to 17049099 – – Other See Annex II 1806 Chocolate and other food preparations containing cocoa: 180610 – Cocoa powder, containing added sugar or other sweetening matter: 18061020 – – Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 60 18061030 – – Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 75 18061090 – – Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 100 180620 – Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings of a content exceeding 2 kg See Annex II – Other, in blocks, slabs or bars: 180631 – – Filled See Annex II 180632 – – Not filled See Annex II 180690 – Other See Annex II 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % per weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: 19011000 – Preparations for infant use, put up for retail sale See Annex II 19012000 – Mixes and doughs for the preparation of bakers’ wares of heading 1905 See Annex II 190190 – Other: – – Malt extract: 19019011 – – – With a dry extract content of 90 % or more by weight 195 19019019 – – – Other 159 – – Other: 19019099 – – – Other See Annex II 1902 Pasta, whether or not cooked or stuffed (with meat of other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, canneloni, couscous, whether or not prepared: – Uncooked pasta not stuffed or otherwise prepared: 19021100 – – Containing eggs 167 190219 – – Other: 19021910 – – – Containing no common wheat flour or meal 167 19021990 – – – Other 67 100 190220 – Stuffed pasta, whether or not cooked or otherwise prepared: – – Other: 19022091 – – – Cooked 41 19022099 – – – Other 116 190230 – Other pasta: 19023010 – – Dried 167 19023090 – – Other 66 190240 – Couscous: 19024010 – – Unprepared 167 19024090 – – Other 66 19030000 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms 161 1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included: 190410 – Prepared foods obtained by the swelling or roasting of cereals or cereal products: 19041010 – – Obtained from maize 213 19041030 – – Obtained from rice 174 19041090 – – Other 53 53 53 53 190420 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: 19042010 – – Preparations of the muesli type based on unroasted cereal flakes See Annex II – – Other: 19042091 – – – Obtained from maize 213 19042095 – – – Obtained from rice 174 19042099 – – – Other 53 53 53 53 190490 – Other: 19049010 – – Obtained from rice 174 19049080 – – Other 174 1905 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: 19051000 – Crispbread 140 190520 – Gingerbread and the like: 19052010 – – Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose) 44 40 25 19052030 – – Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expressed as sucrose) 33 30 45 19052090 – – Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose) 22 20 65 – Sweet biscuits; waffles and wafers: 190531 – – Sweet biscuits See Annex II 190532 – – Waffles and wafers See Annex II 190540 – Rusks, toasted bread and similar toasted products See Annex II 190590 – Other: 19059010 – – Matzos 168 19059020 – – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 644 19059030 to 19059090 – – Other See Annex II 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: 200190 – Other: 20019030 – – Sweetcorn (Zea mays var. saccharata) 100(a) 20019040 – – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch 40(a) 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006: 200410 – Potatoes: – – Other: 20041091 – – – In the form of flour, meal or flakes See Annex II 200490 – Other vegetables and mixtures of vegetables: 20049010 – – Sweetcorn (Zea mays var. saccharata) 100(a) 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: 200520 – Potatoes: 20052010 – – In the form of flour, meal or flakes See Annex II 20058000 – Sweetcorn (Zea mays var. saccharata) 100(a) 2008 Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: – Other, including mixtures other than those of subheading 200819: 200899 – – Other: – – – Not containing added spirit: – – – – Not containing added sugar: 20089985 – – – – – Maize (corn), other than sweetcorn (Zea mays var. saccharata) 100(a) 20089991 – – – – – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch 40(a) 2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof: – Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: 210112 – – Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: 21011298 – – – Other See Annex II 210120 – Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté: – – Preparations: 21012098 – – – Other See Annex II 210130 – Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof: – – Roasted chicory and other roasted coffee substitutes: 21013019 – – – Other 137 – – Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes: 21013099 – – – Other 245 2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders: 210210 – Active yeasts: – – Bakers’ yeast: 21021031 – – – Dried 425 21021039 – – – Other 125 210500 Ice cream and other edible ice, whether or not containing cacao: 21050010 – Containing no milkfats or containing less than 3 % by weight of such fats 25 10 – Containing by weight of milkfats: 21050091 – – 3 % or more but less than 7 % 20 23 21050099 – – 7 % or more 23 35 2106 Food preparations not elsewhere specified or included: 210610 – Protein concentrates and textured protein substances: 21061080 – – Other See Annex II 210690 – Other: – – Other: 21069098 – – – Other See Annex II 2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009: 220290 – Other: – – Other, containing by weight of fat obtained from the products of heading 0401 to 0404: 22029091 – – – Less than 0,2 % 10 8 22029095 – – – 0,2 % or more but less than 2 % 10 6 22029099 – – – 2 % or more 10 13 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: – Other polyhydric alcohols: 29054300 – – Mannitol 300 290544 – – D-Glucitol (sorbitol): – – – In aqueous solution: 29054411 – – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content 172 29054419 – – – – Other 90 – – – Other: 29054491 – – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-Glucitol content 245 29054499 – – – – Other 128 3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: 330210 – Of a kind used in the food or drink industries: – – Of a kind used in the drink industries: – – – Preparations containing all flavouring agents characterising a beverage: – – – – Other: 33021029 – – – – – Other See Annex II 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: 350510 – Dextrins and other modified starches: 35051010 – – Dextrins 189 – – Other modified starches: 35051090 – – – Other 189 350520 – Glues: 35052010 – – Containing, by weight, less than 25 % of starches of dextrins or other modified starches 48 35052030 – – Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches 95 35052050 – – Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches 151 35052090 – – Containing, by weight, 80 % or more of starches or dextrins or other modified starches 189 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: 380910 – With a basis of amylaceous substances: 38091010 – – Containing by weight of such substances less than 55 % 95 38091030 – – Containing by weight of such substances 55 % or more but less than 70 % 132 38091050 – – Containing by weight of such substances 70 % or more but less than 83 % 161 38091090 – – Containing by weight of such substances 83 % or more 189 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: 382460 – Sorbitol other than of subheading 290544: – – In aqueous solution: 38246011 – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content 172 38246019 – – – Other 90 – – Other: 38246091 – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content 245 38246099 – – – Other 128

ANNEX II Quantities of basic products considered to be used where Annex I refers to this Annex A.————————————————————————————————————B.————C.———— (referred to in Article 3(3))

(per 100 kg of goods) Milkfat, milk proteins, sucrose, invert sugar and isoglucose; starch and glucose contents Skimmed milk powder (PG 2) Whole milk powder (PG 3) Butter (PG 6) White sugar Common wheat Maize kg kg kg kg kg kg (1) (2) (3) (4) (5) (6) (7) Containing no milkfats or containing less than 1,5 % by weight of such fats, and containing by weight of milk proteins: 2,5 % or more but less than 6 % 14 6 % or more but less than 18 % 42 18 % or more but less than 30 % 75 30 % or more but less than 60 % 146 60 % or more 208 Containing 1,5 % or more but less than 3 % by weight of milkfats: Containing no milk proteins or containing less than 2,5 % by weight of such proteins: 3 Containing by weight of milk proteins: 2,5 % or more but less than 6 % 14 3 6 % or more but less than 18 % 42 3 18 % or more but less than 30 % 75 3 30 % or more but less than 60 % 146 3 60 % or more 208 3 Containing 3 % or more but less than 6 % by weight of milkfats: Containing no milk proteins or containing less than 2,5 % by weight of such proteins: 6 Containing by weight of milk proteins: 2,5 % or more but less than 12 % 12 20 12 % or more 71 6 Containing 6 % or more but less than 9 % by weight of milkfats: Containing no milk proteins or containing less than 4 % by weight of such proteins 10 Containing by weight of milk proteins: 4 % or more but less than 15 % 10 32 15 % or more 71 10 Containing 9 % or more but less than 12 % by weight of milkfats: Containing no milk proteins or containing less than 6 % by weight of such proteins 14 Containing by weight of milk proteins: 6 % or more but less than 18 % 9 43 18 % or more 70 14 Containing 12 % or more but less than 18 % by weight of milkfats: Containing no milk proteins or containing less than 6 % by weight of such proteins 20 Containing by weight of milk proteins: 6 % or more but less than 18 % 56 2 18 % or more 65 20 Containing 18 % or more but less than 26 % by weight of milkfats: Containing no milk proteins or containing less than 6 % by weight of such proteins 20 Containing 6 % or more by weight of milk proteins 50 29 Containing 26 % or more but less than 40 % by weight of milkfats: Containing no milk proteins or containing less than 6 % by weight of such proteins 45 Containing 6 % or more by weight of milk proteins 38 45 Containing by weight of milkfats: 40 % or more but less than 55 % 63 55 % or more but less than 70 % 81 70 % or more but less than 85 % 99 85 % or more 117 Containing by weight of sucrose, invert sugar and/or isoglucose: 5 % or more but less than 30 % 24 30 % or more but less than 50 % 45 50 % or more but less than 70 % 65 70 % or more 93 Containing by weight of starch and/or glucose: 5 % or more but less than 25 % 22 22 25 % or more but less than 50 % 47 47 50 % or more but less than 75 % 74 74 75 % or more 101 101

ANNEX IIΙ Additional codes based on the composition of the goods (referred to in Article 3(4))

Milkfat (% by weight) Milk proteins (% by weight) Starch/glucose (% by weight) ≥ 0 < 5 ≥ 5 < 25 ≥ 25 < 50 ≥ 50 < 75 ≥ 75 Sucrose/Invert sugar/Isoglucose (% by weight) ≥ 0 < 5 ≥ 5 < 30 ≥ 30 < 50 ≥ 50 < 70 ≥ 70 ≥ 0 < 5 ≥ 5 < 30 ≥ 30 < 50 ≥ 50 < 70 ≥ 70 ≥ 0 < 5 ≥ 5 < 30 ≥ 30 < 50 ≥ 50 ≥ 0 < 5 ≥ 5 < 30 ≥ 30 ≥ 0 < 5 ≥ 5 ≥ 0 < 1,5 ≥ 0 < 2,5 7000 7001 7002 7003 7004 7005 7006 7007 7008 7009 7010 7011 7012 7013 7015 7016 7017 7758 7759 ≥ 2,5 < 6 7020 7021 7022 7023 7024 7025 7026 7027 7028 7029 7030 7031 7032 7033 7035 7036 7037 7768 7769 ≥ 6 < 18 7040 7041 7042 7043 7044 7045 7046 7047 7048 7049 7050 7051 7052 7053 7055 7056 7057 7778 7779 ≥ 18 < 30 7060 7061 7062 7063 7064 7065 7066 7067 7068 7069 7070 7071 7072 7073 7075 7076 7077 7788 7789 ≥ 30 < 60 7080 7081 7082 7083 7084 7085 7086 7087 7088 X 7090 7091 7092 X 7095 7096 X X X ≥ 60 7800 7801 7802 X X 7805 7806 7807 X X 7810 7811 X X X X X X X ≥ 1,5 < 3 ≥ 0 < 2,5 7100 7101 7102 7103 7104 7105 7106 7107 7108 7109 7110 7111 7112 7113 7115 7116 7117 7798 7799 ≥ 2,5 < 6 7120 7121 7122 7123 7124 7125 7126 7127 7128 7129 7130 7131 7132 7133 7135 7136 7137 7808 7809 ≥ 6 < 18 7140 7141 7142 7143 7144 7145 7146 7147 7148 7149 7150 7151 7152 7153 7155 7156 7157 7818 7819 ≥ 18 < 30 7160 7161 7162 7163 7164 7165 7166 7167 7168 7169 7170 7171 7172 7173 7175 7176 7177 7828 7829 ≥ 30 < 60 7180 7181 7182 7183 X 7185 7186 7187 7188 X 7190 7191 7192 X 7195 7196 X X X ≥ 60 7820 7821 7822 X X 7825 7826 7827 X X 7830 7831 X X X X X X X ≥ 3 < 6 ≥ 0 < 2,5 7840 7841 7842 7843 7844 7845 7846 7847 7848 7849 7850 7851 7852 7853 7855 7856 7857 7858 7859 ≥ 2,5 < 12 7200 7201 7202 7203 7204 7205 7206 7207 7208 7209 7210 7211 7212 7213 7215 7216 7217 7220 7221 ≥ 12 7260 7261 7262 7263 7264 7265 7266 7267 7268 7269 7270 7271 7272 7273 7275 7276 X 7838 X ≥ 6 < 9 ≥ 0 < 4 7860 7861 7862 7863 7864 7865 7866 7867 7868 7869 7870 7871 7872 7873 7875 7876 7877 7878 7879 ≥ 4 < 15 7300 7301 7302 7303 7304 7305 7306 7307 7308 7309 7310 7311 7312 7313 7315 7316 7317 7320 7321 ≥ 15 7360 7361 7362 7363 7364 7365 7366 7367 7368 7369 7370 7371 7372 7373 7375 7376 X 7378 X ≥ 9 < 12 ≥ 0 < 6 7900 7901 7902 7903 7904 7905 7906 7907 7908 7909 7910 7911 7912 7913 7915 7916 7917 7918 7919 ≥ 6 < 18 7400 7401 7402 7403 7404 7405 7406 7407 7408 7409 7410 7411 7412 7413 7415 7416 7417 7420 7421 ≥ 18 7460 7461 7462 7463 7464 7465 7466 7467 7468 X 7470 7471 7472 X 7475 7476 X X X ≥ 12 < 18 ≥ 0 < 6 7940 7941 7942 7943 7944 7945 7946 7947 7948 7949 7950 7951 7952 7953 7955 7956 7957 7958 7959 ≥ 6 < 18 7500 7501 7502 7503 7504 7505 7506 7507 7508 7509 7510 7511 7512 7513 7515 7516 7517 7520 7521 ≥ 18 7560 7561 7562 7563 7564 7565 7566 7567 7568 X 7570 7571 7572 X 7575 7576 X X X ≥ 18 < 26 ≥ 0 < 6 7960 7961 7962 7963 7964 795 7966 7967 7968 7969 7970 7971 7972 7973 7975 7976 7977 7978 7979 ≥ 6 7600 7601 7602 7603 7604 7605 7606 7607 7608 7609 7610 7611 7612 7613 7615 7616 X 7620 X ≥ 26 < 40 ≥ 0 < 6 7980 7981 7982 7983 7984 7985 7986 7987 7988 X 7990 7991 7992 X 7995 7996 X X X ≥ 6 7700 7701 7702 7703 X 7705 7706 7707 7708 X 7710 7711 7712 X 7715 7716 X X X ≥ 40 < 55 7720 7721 7722 7723 X 7725 7726 7727 7728 X 7730 7731 7732 X 7735 7736 X X X ≥ 55 < 70 7740 7741 7742 X X 7745 7746 7747 X X 7750 7751 X X X X X X X ≥ 70 < 85 7760 7761 7762 X X 7765 7766 X X X 7770 7771 X X X X X X X ≥ 85 7780 7781 X X X 7785 7786 X X X X X X X X X X X X

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