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Document 31972R2842

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Regulation (EEC) No 2842/72 of the Council of 19 December 1972 concluding an Agreement between the European Economic Community and the Republic of Iceland and adopting provisions for its implementation

OJ L 301, 31.12.1972, p. 1–1 (DE, FR, IT, NL)
Danish special edition: Series I Volume 1972(31.12)L301 P. 3 - 3
English special edition: Series I Volume 1972(31.12)L301 P. 3 - 3
Greek special edition: Chapter 11 Volume 004 P. 3 - 3
Spanish special edition: Chapter 11 Volume 003 P. 5 - 165
Portuguese special edition: Chapter 11 Volume 003 P. 5 - 165
Special edition in Finnish: Chapter 02 Volume 001 P. 132 - 132
Special edition in Swedish: Chapter 02 Volume 001 P. 132 - 132
Special edition in Czech: Chapter 02 Volume 001 P. 13 - 13
Special edition in Estonian: Chapter 02 Volume 001 P. 13 - 13
Special edition in Latvian: Chapter 02 Volume 001 P. 13 - 13
Special edition in Lithuanian: Chapter 02 Volume 001 P. 13 - 13
Special edition in Hungarian Chapter 02 Volume 001 P. 13 - 13
Special edition in Maltese: Chapter 02 Volume 001 P. 13 - 13
Special edition in Polish: Chapter 02 Volume 001 P. 13 - 13
Special edition in Slovak: Chapter 02 Volume 001 P. 13 - 13
Special edition in Slovene: Chapter 02 Volume 001 P. 13 - 13
Special edition in Bulgarian: Chapter 02 Volume 001 P. 12 - 12
Special edition in Romanian: Chapter 02 Volume 001 P. 12 - 12
Special edition in Croatian: Chapter 02 Volume 013 P. 3 - 3

Legal status of the document In force

ELI: http://data.europa.eu/eli/reg/1972/2842/oj

Related international agreement

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Official Journal

31.12.1972

Official Journal of the European Communities

L 301/3

REGULATION (EEC) No 2842/72 OF THE COUNCIL

of 19 December 1972

concluding an Agreement between the European Economic Community and the Republic of Iceland and adopting provisions for its implementation

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof,

Having regard to the proposal from the Commission,

Whereas the Agreement between the European Economic Community and the Republic of Iceland signed in Brussels on 22 July 1972 should be concluded and the Declarations annexed to the Final Act, likewise signed in Brussels on 22 July 1972, should be adopted;

Whereas, since the Agreement establishes a Joint Committee, representatives of the Community on this Committee should be appointed;

HAS ADOPTED THIS REGULATION:

Article 1

The Agreement between the European Economic Community and the Republic of Iceland, the Annexes and Protocols thereto, and the Declarations annexed to the Final Act are hereby concluded, adopted and confirmed on behalf of the Community.

The texts of the Agreement and of the Final Act are annexed to this Regulation.

Article 2

Pursuant to Article 37 of the Agreement, the President of the Council of the European Communities shall give notification that the procedures necessary for the entry into force of the Agreement have been completed on the part of the Community.

Article 3

Within the Joint Committee provided in Article 30 of the Agreement, the Community shall be represented by the Commission, assisted by the representatives of the Member States.

Article 4

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

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

Done at Brussels, 19 December 1972.

For the Council

The President

T. WESTERTERP

AGREEMENT

between the European Economic Community and the Republic of Iceland

THE EUROPEAN ECONOMIC COMMUNITY,

of the one part, and

THE REPUBLIC OF ICELAND,

of the other part,

DESIRING to consolidate and to extend, upon the enlargement of the European Economic Community, the economic relations existing between the Community and Iceland and to ensure, with due regard for fair conditions of competition, the harmonious development of their commerce for the purpose of contributing to the work of constructing Europe,

RESOLVED to this end to eliminate progressively the obstacles to substantially all their trade, in accordance with the provisions of the General Agreement on Tariffs and Trade concerning the establishment of free trade areas,

DECLARING their readiness to examine, in the light of any relevant factor, and in particular of developments in the Community, the possibility of developing and deepening their relations where it would appear to be useful in the interests of their economies to extend them to fields not covered by this Agreement,

HAVE DECIDED, in pursuit of these objectives and considering that no provision of this Agreement may be interpreted as exempting the Contracting Parties from the obligations which are incumbent upon them under other international agreements,

TO CONCLUDE THIS AGREEMENT:

Article 1

The aim of this Agreement is:

(a)

to promote through the expansion of reciprocal trade the harmonious development of economic relations between the European Economic Community and the Republic of Iceland and thus to foster in the Community and in Iceland the advance of economic activity, the improvement of living and employment conditions, and increased productivity and financial stability,

(b)	to provide fair conditions of competition for trade between the Contracting Parties,

(c)	to contribute in this way, by the removal of barriers to trade, to the harmonious development and expansion of world trade.

Article 2

The Agreement shall apply to products originating in the Community or Iceland:

(i)	which fall within Chapters 25 to 99 of the Brussels Nomenclature, excluding the products listed in Annex I;

(ii)	which are specified in Protocols Nos 2 and 6, with due regard to the arrangements provided for in those Protocols.

Article 3

1. No new customs duty on imports shall be introduced in trade between the Community and Iceland.

2. The Community as originally constituted and Ireland shall progressively abolish customs duties on imports in accordance with the following timetable:

(a)	on 1 April 1973 each duty shall be reduced to 80 % of the basic duty;

(b)

four further reductions of 20 % each shall be made on:

1 January 1974,

1 January 1975,

1 January 1976,

1 July 1977.

3. The basic duty to which the successive reductions provided for in this Article and in Protocol No 1 are to be applied shall, for each product, be the duty actually applied on 1 January 1972.

If, after 1 January 1972, any tariff reductions resulting from the tariff agreements concluded as a result of the Trade Conference held in Geneva from 1964 to 1967 become applicable, such reduced duties shall replace the basic duties referred to in the previous subparagraph.

4. The reduced duties calculated in accordance with this Article and Protocol No 1 shall be applied rounded to the first decimal place.

Subject to the application by the Community of Article 39 (5) of the ‘Act concerning the Conditions of Accession and the Adjustments to the Treaties’ drawn up and adopted within the Conference between the European Communities and the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland, as regards the specific duties or the specific part of the mixed duties in the Irish Customs Tariff, this Article and Protocol No 1 shall be applied, with rounding to the fourth decimal place.

Article 4

1. On the dates indicated Iceland shall reduce customs duties on imports from the Community as originally constituted and from Ireland to the rates of the various basic duties applicable on 1 March 1970 specified below.

Basic duties	2	4	5	10	12	15	20	25	30	35	40	50	60	65	70	75	80	90	100
1 April 1973	2	4	4	7	8	11	14	18	21	25	30	35	40	45	50	55	55	65	70
1 January 1974	0	3	3	6	7	9	12	15	18	21	24	30	35	40	40	45	50	55	60
1 January 1975	0	3	3	5	6	7	10	13	15	17	20	25	30	30	35	35	40	45	50
1 January 1976	0	2	2	4	5	6	8	10	12	14	16	20	24	25	30	30	30	35	40
1 January 1977	0	2	2	3	4	4	6	7	9	10	12	15	18	20	21	22	25	25	30
1 January 1978	0	0	0	2	2	3	4	5	6	7	8	10	12	13	14	15	16	18	20
1 January 1979	0	0	0	2	2	2	2	2	3	3	4	5	6	6	7	7	8	9	10
1 January 1980	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0

2. After 1 January 1974 Iceland shall continue to reduce customs duties in respect of Denmark, Norway and the United Kingdom in accordance with the timetable shown in paragraph 1.

Article 5

1. The provisions concerning the progressive abolition of customs duties on imports shall also apply to customs duties of a fiscal nature.

The Contracting Parties may replace a customs duty of a fiscal nature or the fiscal element of a customs duty by an internal tax.

2. Iceland may temporarily retain, with due regard to the conditions of Article 19, customs duties of a fiscal nature on the products specified in Annex II.

When production is started in Iceland of a product of like kind to one of those listed in Annex II, the duty to which the latter product is subject must be reduced to the level which would have been reached if that duty had been reduced in accordance with the timetable contained in Article 4 (1) since the entry into force of the Agreement. If in respect of third countries a customs duty lower than the duty of a fiscal nature is introduced, the tariff reductions shall be made on the basis of the former duty.

Subsequent reductions shall be made in accordance with the timetable laid down in Article 4 (1).

3. Denmark, Ireland, Norway and the United Kingdom may retain until 1 January 1976 a customs duty of a fiscal nature or the fiscal element of a customs duty upon implementation of Article 38 of the ‘Act concerning the Conditions of Accession and the Adjustments to the Treaties’ drawn up and adopted within the Conference between the European Communities and the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland.

Article 6

1. No new charge having an effect equivalent to a customs duty on imports shall be introduced in trade between the Community and Iceland.

2. Charges having an effect equivalent to customs duties on imports introduced on or after 1 January 1972 in trade between the Community and Iceland shall be abolished upon the entry into force of the Agreement.

Any charge having an effect equivalent to a customs duty on imports, the rate of which on 31 December 1972 is higher than that actually applied on 1 January 1972, shall be reduced to the latter rate upon the entry into force of the Agreement.

3. Charges having an effect equivalent to customs duties on imports shall be progressively abolished in accordance with the following timetable:

(a)	by 1 January 1974 at the latest each charge shall be reduced to 60 % of the rate applied on 1 January 1972;

(b)

three further reductions of 20 % each shall be made on:

1 January 1975,

1 January 1976,

1 July 1977.

Article 7

1. No customs duty on exports or charge having equivalent effect shall be introduced in trade between the Community and Iceland.

Customs duties on exports and charges having equivalent effect shall be abolished not later than 1 January 1974.

2. Iceland may retain the system of export levy on fish products applicable on 1 January 1972, which is set out in Annex III.

Any changes must not alter the character or aims of the system. The Joint Committee shall be notified beforehand of any changes.

Article 8

Protocol No 1 lays down the tariff treatment and arrangements applicable to certain products.

Article 9

Protocol No 2 lays down the tariff treatment and arrangements applicable to certain goods obtained by processing agricultural products.

Article 10

1. In the event of specific rules being established as a result of the implementation of its agricultural policy or of any alteration of the current rules the Contracting Party in question may adapt the arrangements resulting from this Agreement in respect of the products which are the subject of those rules or alterations.

2. In such cases the Contracting Party in question shall take due account of the interests of the other Contracting Party. To this end the Contracting Parties may consult each other within the Joint Committee provided for in Article 30.

Article 11

Protocol No 3 lays down the rules of origin.

Article 12

A Contracting Party which is considering the reduction of the effective level of its duties or charges having equivalent effect applicable to third countries benefiting from most-favoured-nation treatment, or which is considering the suspension of their application, shall, as far as may be practicable, notify the Joint Committee not less than thirty days before such reduction or suspension comes into effect. It shall take note of any representations by the other Contracting Party regarding any distortions which might result therefrom.

Article 13

1. No new quantitative restriction on imports or measures having equivalent effect shall be introduced in trade between the Community and Iceland.

2. The Community shall abolish quantitative restrictions on imports on 1 January 1973 and any measures having an effect equivalent to quantitative restrictions on imports not later than 1 January 1975.

Iceland shall abolish quantitative restrictions on imports and any measures having an effect equivalent to quantitative restrictions on imports not later than 1 January 1975.

Article 14

1. The Community reserves the right to modify the arrangements applicable to the petroleum products falling within headings Nos 27.10, 27.11, 27.12, ex 27.13 (paraffin wax, micro-crystalline wax, or bituminous shale and other mineral waxes) and 27.14 of the Brussels Nomenclature upon adoption of a common definition of origin for petroleum products, upon adoption of decisions under the common commercial policy for the products in question or upon establishment of a common energy policy.

In this event the Community shall take due account of the interests of Iceland; to this end it shall inform the Joint Committee, which shall meet under the conditions set out in Article 32.

2. Iceland reserves the right to take similar action should it be faced with like situations.

3. Subject to paragraphs 1 and 2, the Agreement shall not prejudice the non-tariff rules applied to imports of petroleum products.

Article 15

1. The Contracting Parties declare their readiness to foster, so far as their agricultural policies allow, the harmonious development of trade in agricultural products to which the Agreement does not apply.

2. The Contracting Parties shall apply their rules in veterinary, health and plant health matters in a non-discriminatory fashion and shall not introduce any new measures that have the effect of unduly obstructing trade.

3. The Contracting Parties shall examine, under the conditions set out in Article 33, any difficulties that might arise in their trade in agricultural products and shall endeavour to seek appropriate solutions.

Article 16

From 1 July 1977 products originating in Iceland may not enjoy more favourable treatment when imported into the Community than that applied by the Member States of the Community between themselves.

Article 17

Protocol No 6 lays down the special provisions applicable to imports of certain fish products into the Community.

Article 18

The Agreement shall not preclude the maintenance or establishment of customs unions, free trade areas or arrangements for frontier trade, except in so far as they alter the trade arrangements provided for in this Agreement, in particular the provisions concerning rules of origin.

Article 19

The Contracting Parties shall refrain from any measure or practice of an internal fiscal nature establishing, whether directly or indirectly, discrimination between the products of one Contracting Party and like products originating in the territory of the other Contracting Party.

Products exported to the territory of one of the Contracting Parties may not benefit from repayment of internal taxation in excess of the amount of direct or indirect taxation imposed on them.

Article 20

Payments relating to trade in goods and the transfer of such payments to the Member State of the Community in which the creditor is resident or to Iceland shall be free from any restrictions.

Article 21

The Agreement shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, law and order or public security, the protection of life and health of humans, animals or plants, the protection of national treasures of artistic, historic or archaeological value, the protection of industrial and commercial property, or rules relating to gold or silver. Such prohibitions or restrictions must not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Contracting Parties.

Article 22

Nothing in the Agreement shall prevent a Contracting Party from taking any measures:

(a)	which it considers necessary to prevent the disclosure of information contrary to its essential security interests;

(b)	which relate to trade in arms, munitions or war materials or to research, development or production indispensable for defence purposes, provided that such measures do not impair the conditions of competition in respect of products not intended for specifically military purposes;

(c)	which it considers essential to its own security in time of war or serious international tension.

Article 23

1. The Contracting Parties shall refrain from any measure likely to jeopardize the fulfilment of the objectives of the Agreement.

2. They shall take any general or specific measures required to fulfil their obligations under the Agreement.

If either Contracting Party considers that the other Contracting Party has failed to fulfil an obligation under the Agreement, it may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 28.

Article 24

1. The following are incompatible with the proper functioning of the Agreement in so far as they may affect trade between the Community and Iceland:

(i)	all agreements between undertakings, decisions by associations of undertakings and concerted practices between undertakings which have as their object or effect the prevention, restriction or distortion of competition as regards the production of or trade in goods;

(ii)	abuse by one or more undertakings of a dominant position in the territories of the Contracing Parties as a whole or in a substantial part thereof;

(iii)

any public aid which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods.

2. Should a Contracting Party consider that a given practice is incompatible with this Article, it may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 28.

Article 25

Where an increase in imports of a given product is or is likely to be seriously detrimental to any production activity carried on in the territory of one of the Contracting Parties and where this increase is due to:

(i)	the partial or total reduction in the importing Contracting Party, as provided for in the Agreement, of customs duties and charges having equivalent effect levied on the product in question; and

(ii)

the fact that the duties or charges having equivalent effect levied by the exporting Contracting Party on imports of raw materials or intermediate products used in the manufacture of the product in question are significantly lower than the corresponding duties or charges levied by the importing Contracting Party;

the Contracting Party concerned may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 28.

Article 26

If one of the Contracting Parties finds that dumping is taking place in trade with the other Contracting Party, it may take appropriate measures against this practice in accordance with the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade, under the conditions and in accordance with the procedures laid down in Article 28.

Article 27

If serious disturbances arise in any sector of the economy or if difficulties arise which could bring about serious deterioration in the economic situation of a region, the Contracting Party concerned may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 28.

Article 28

1. In the event of a Contracting Party subjecting imports of products liable to give rise to the difficulties referred to in Articles 25 and 27 to an administrative procedure, the purpose of which is to provide rapid information on the trend of trade flows, it shall inform the other Contracting Party.

2. In the cases specified in Articles 23 to 27, before taking the measures provided for therein or, in cases to which paragraph 3 (d) applies, as soon as possible, the Contracting Party in question shall supply the Joint Committee with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Contracting Parties.

In the selection of measures, priority must be given to those which least disturb the functioning of the Agreement.

The safeguard measures shall be notified immediately to the Joint Committee and shall be the subject of periodical consultations within the Committee, particularly with a view to their abolition as soon as circumstances permit.

3. For the implementation of paragraph 2, the following provisions shall apply:

(a)

As regards Article 24, either Contracting Party may refer the matter to the Joint Committee if it considers that a given practice is incompatible with the proper functioning of the Agreement within the meaning of Article 24 (1).

The Contracting Parties shall provide the Joint Committee with all relevant information and shall give it the assistance it requires in order to examine the case and, where appropriate, to eliminate the practice objected to.

If the Contracting Party in question fails to put an end to the practice objected to within the period fixed by the Joint Committee, or in the absence of agreement in the Joint Committee within three months of the matter being referred to it, the Contracting Party concerned may adopt any safeguard measures it considers necessary to deal with the serious difficulties resulting from the practices in question; in particular it may withdraw tariff concessions.

(b)

As regards Article 25, the difficulties arising from the situation referred to in that Article shall be referred for examination to the Joint Committee which may take any decision needed to put an end to such difficulties.

If the Joint Committee or the exporting Contracting Party has not taken a decision putting an end to the difficulties within thirty days of the matter being referred, the importing Contracting Party is authorized to levy a compensatory charge on the product imported.

The compensatory charge shall be calculated according to the incidence on the value of the goods in question of the tariff disparities in respect of the raw materials or intermediate products incorporated therein.

(c)	As regards Article 26, consultation in the Joint Committee shall take place before the Contracting Party concerned takes the appropriate measures.

(d)

Where exceptional circumstances requiring immediate action make prior examination impossible, the Contracting Party concerned may, in the situations specified in Articles 25, 26 and 27 and also in the case of export aids having a direct and immediate incidence on trade, apply forthwith the precautionary measures strictly necessary to remedy the situation.

Article 29

Where one or more Member States of the Community or Iceland is in difficulties or is seriously threatened with difficulties as regards its balance of payments, the Contracting Party concerned may take the necessary safeguard measures. It shall inform the other Contracting Party forthwith.

Article 30

1. A Joint Committee is hereby established which shall be responsible for the administration of the Agreement and shall ensure its proper implementation. For this purpose, it shall make recommendations and take decisions in the cases provided for in the Agreement. These decisions shall be put into effect by the Contracting Parties in accordance with their own rules.

2. For the purpose of the proper implementation of the Agreement the Contracting Parties shall exchange information and, at the request of either Party, shall hold consultations within the Joint Committee.

3. The Joint Committee shall adopt its own rules of procedure.

Article 31

1. The Joint Committee shall consist of representatives of the Community, on the one hand, and of representatives of Iceland, on the other.

2. The Joint Committee shall act by mutual agreement.

Article 32

1. Each Contracting Party shall preside in turn over the Joint Committee, in accordance with the arrangements to be laid down in its rules of procedure.

2. The Chairman shall convene meetings of the Joint Committee at least once a year in order to review the general functioning of the Agreement.

The Joint Committee shall, in addition, meet whenever special circumstances so require, at the request of either Contracting Party, in accordance with the conditions to be laid down in its rules of procedure.

3. The Joint Committee may decide to set up any working party that can assist it in carrying out its duties.

Article 33

1. Where a Contracting Party considers that it would be useful in the common interest of both Contracting Parties to develop the relations established by the Agreement by extending them to fields not covered thereby, it shall submit a reasoned request to the other Contracting Party.

The Contracting Parties may instruct the Joint Commitee to examine this request and, where appropriate, to make recommendations to them, particularly with a view to opening negotiations.

2. The agreements resulting from the negotiations referred to in paragraph 1 will be subject to ratification or approval by the Contracting Parties in accordance with their own procedures.

Article 34

The Annexes and Protocols to the Agreement shall form an integral part thereof.

Article 35

Either Contracting Party may denounce the Agreement by notifying the other Contracting Party. The Agreement shall cease to be in force twelve months after the date of such notification.

Article 36

The Agreement shall apply, on the one hand, to the territories to which the Treaty establishing the European Economic Community applies upon the terms laid down in that Treaty and, on the other, to the territory of the Republic of Iceland.

Article 37

This Agreement is drawn up in duplicate in the Danish, Dutch, English, French, German, Icelandic, Italian and Norwegian languages, each of these texts being equally authentic.

This Agreement will be approved by the Contracting Parties in accordance with their own procedures.

It shall enter into force on 1 January 1973, provided that the Contracting Parties have notified each other before that date that the procedures necessary to this end have been completed.

After this date this Agreement shall enter into force on the first day of the second month following such notification. The final date for such notification shall be 30 November 1973.

The provisions applicable on 1 April 1973 shall be applied upon the entry into force of this Agreement if it enters into force after that date.

Udfærdiget i Bruxelles, den toogtyvende juli nitten hundrede og tooghalvfjerds.

Geschehen zu Brüssel am zweiundzwanzigsten Juli neunzehnhundertzweiundsiebzig.

Done at Brussels on this twenty-second day of July in the year one thousand nine hundred and seventy-two.

Fait à Bruxelles, le vingt-deux juillet mil neuf cent soixante-douze.

Fatto a Bruxelles, il ventidue lulgio millenovecentosettantadue.

Gedaan te Brussel, de tweeëntwintigste juli negentienhonderdtweeënzeventig.

Utferdiget i Brussel, tjueandre juli nitten hundre og syttito.

Gjört í Bruxelles, tuttugasta og annan dag júlímánaðar nítjánhundruð sjötíu og tvö.

På Rådet for De europæiske Fællesskabers vegne

Im Namen des Rates der Europäischen Gemeinschaften

In the name of the Council of the European Communities

Au nom du Conseil des Communautés européennes

A nome del Consiglio delle Comunità Europee

Namens de Raad van de Europese Gemeenschappen

For Rådet for De Europeiske Fellesskap

Fyrir hönd Lýðveldisins Íslands

ANNEX 1

List of products referred to in Article 2 of the Agreement

Brussels Nomenclature heading No

Description

35.02

Albumins, albuminates and other albumin derivatives:

Albumins:

II.

other:

(a)

Ovalbumin and lactalbumin:

1.	dried (for example, in sheets, scales, flakes, powder)

other

45.01

Natural cork, unworked, crushed, granulated or ground; waste cork

54 01

Flax, raw or processed but not spun: flax tow and waste (including pulled or garnetted rags)

57 01

True hemp (‘Cannabis sativa’), raw or processed but not spun; tow and waste of true hemp (including pulled or garnetted rags or ropes)

ANNEX II

Customs duties of a fiscal nature drawn up on 1 April 1972

Icelandic Customs Tariff heading No

Description

Rate of duty — %

25.01

Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water:

Common salt (rock salt, sea salt and table salt) in retail packings of 5 kg or less

Other

1 000 kg

1 Ikr

25.02.00

Unroasted iron pyrites

25.03.00

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur

25.04.00

Natural graphite

25.05.00

Natural sands of all kinds, whether or not coloured, other than metal-bearing sands falling within heading No 26.01

25.06.00

Quartz (other than natural sands); quartzite, including quartzite not further worked than roughly split, roughly squared or squared by sawing

25.07.00

Clay (for example, kaolin and bentonite), andalusite, kyanite and sillimanite, whether or not calcined, but not including expanded clays falling within heading No 68.07; mullite; chamotte and dinas earths

25.08.00

Chalk

25.09.00

Earth colours, whether or not calcined or mixed together; natural micaceous iron oxides

25.10

Natural calcium phosphates, natural aluminium calcium phosphates, apatite and phosphatic chalk:

Other

25.11.00

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide

25.12

Infusorial earths, siliceous fossil meals and similar siliceous fossil meals and similar siliceous earths (for example, kieselguhr, tripolite or diatomite), whether or not calcined, of an apparent specific gravity of 1 or less:

Other

25.13.00

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated

25.14.00

Slate, including slate not further worked than roughly split, roughly squared or squared by sawing

25.15.00

Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2·5 or more and alabaster, including such stone not further worked than roughly split, roughly squared or squared by sawing

25.16.00

Granite, porphyry, basalt, sandstone and other monumental and building stone, including such stone not further worked than roughly split, roughly squared or squared by sawing

25.17.00

Pebbles and crushed or broken stone (whether or not heat-treated), gravel, macadam and tarred macadam, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast; flint and shingle, whether or not heat-treated; granules and chippings (whether or not heat-treated) and powder of stones falling within heading No 25.15 or 25.16

25.18.00

Dolomite, whether or not calcined, including dolomite not further worked than roughly split, roughly squared or squared by sawing; agglomerated dolomite (including tarred dolomite)

25.19.00

Natural magnesium carbonate (magnesite), whether or not calcined, other than magnesium oxide

25.20

Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry:

Gypsum, unworked, whether or not ground

Other

25.21

Limestone flux and calacareous stone, commonly used for the manufacture of lime or cement:

Other

25.22.00

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide

25.24.00

Asbestos

25.25.00

Meerschaum (whether or not in polished pieces) and amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks, or similar forms, not worked after moulding; jet

25.26.00

Mica, including splittings; mica waste

25.27.00

Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc

25.28.00

Natural cryolite and natural chiolite

25.29.00

Natural arsenic sulphides

25.30.00

Crude natural borates and concentrates thereof (calcined or not), but not including borates separated from natural brine; crude natural boric acid containing not more than 85 per cent of H3 BO3 calculated on the dry weight

25.31.00

Felspar, leucite, nepheline and nepheline syenite; fluorspar

25.32.00

Strontianite (whether or not calcined), other than strontium oxide; mineral substances not elsewhere specified or included; broken pottery

26.01

Metallic ores and concentrates and roasted iron pyrites:

Iron ore and concentrates (except roasted iron pyrites)

Roasted iron pyrites

Copper ore and concentrates

Nickel ore and concentrates

Bauxite and concentrates

Lead ore and concentrates

Zinc ore and concentrates

Tin ore and concentrates

Manganese ore and concentrates

Chromium ore and concentrates

Tungsten ore and concentrates

Ores and concentrates of titanium, vanadium, molybdenum, tantalum and zirconium

Base metal ores and concentrates (other than those falling within No 26.01.81 to 26.01.93 and No 26.01.96)

Ores and concentrates of silver, platinum and other metals of the platinum group

Ores and concentrates of uranium and thorium

Gold ore

26.02.00

Slag, dross, scalings and similar waste from the manufacture of iron or steel

26.03.00

Ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds

26.04.00

Other slag and ash, including kelp

27.01

Coal; briquettes, ovoids and similar solid fuels manufactured from coal:

Coal

1 000 kg

2 Ikr

Coal briquettes and other solid fuels manufactured from coal

1 000 kg

2 Ikr

27.02.00

Lignite, whether or not agglomerated

1 000 kg

2 Ikr

27.03.00

Peat (including peat litter), whether or not agglomerated

1 000 kg

2 Ikr

27.04.00

Coke and semi-coke of coal, of lignite or of peat

1 000 kg

2 Ikr

27.05.00

Retort carbon

1 000 kg

2 Ikr

27.06

Tar distilled from coal, from lignite or from peat, and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products:

Net tar and the like for the manufacture of nets, subject to compliance with definition and decision of the Ministry of Finance

Other

27.07.00

Oils and other products of the distillation of high temperature coal tar; other oils and products as defined in Note 2 to this Chapter

27.08

Pitch and pitch coke, obtained from coal tar or from other mineral tars:

Pitch

Pitch coke

27.09.00

Petroleum oils and oils obtained from bituminous minerals, crude

100 kg

35 au.

27.10

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70 per cent by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations:

Partly refined petroleum, including topped crudes

100 kg

35 au.

Motor spirit:

Aircraft motor spirit

Other motor spirit

27.10

Kerosene (including jet fuel) and white spirit:

Kerosene refined as fuel for lamps

Jet fuel

White spirit

Other

Distillate fuels

100 kg

35 au.

Residual fuel oils

100 kg

35 au.

Lubricating oils and greases

Other:

Impregnating materials for fishing gear

Rust-preventing materials and rust oil

Other

27.11

Petroleum gases and other gaseous hydrocarbons:

Gases for use as fuel, and for lamps

Other

27.12.00

Petroleum jelly

27.13.00

Paraffin wax, micro-crystalline wax, slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not coloured

27.14

Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals:

Petroleum coke

Other

27.15.00

Bitumen and asphalt, natural; bituminous shale, asphaltic rock and tar sands

27.16.00

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

27.17.00

Electric current

28.01

Halogens (fluorine, chlorine, bromine and iodine):

Chlorine

Other

28.02.00

Sulphur, sublimed or precipitated; colloidal sulphur

28.03.00

Carbon, including carbon black, anthracene black, acetylene black and lamp black

28.04

Hydrogen, rare gases and other non-metals:

Nitrogen

Hydrogen and rare gases

Other

28.05

Alkali, alkaline-earth and rare earth metals; yttrium and scandium; mercury:

Mercury

Other

28.06.00

Hydrochloric acid and chlorosulphonic acid

28.07.00

Sulphur dioxide

28.08.00

Sulphuric acid; oleum

28.09.00

Nitric acid; sulphonitric acids

28.10.00

Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-)

28.11.00

Arsenic trioxide, arsenic pentoxide and acids of arsenic

28.12.00

Boric oxide and boric acid

28.13

Other inorganic acids and oxygen compounds of non-metals (excluding water):

Carbon dioxide

Other

28.14.00

Halides, oxyhalides and other halogen compounds of non-metals

23.15.00

Sulphides of non-metals; phosphorus trisulphide

23.16.00

Ammonia, anhydrous or in aqueous solution

23.17

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

Sodium hydroxide (caustic soda)

Other:

Potassium hydroxide

Peroxides of sodium or potassium

28.18.00

Oxides, hydroxides and peroxides, of strontium, barium or magnesium

28.19.00

Zinc oxide and zinc peroxide

28.20

Aluminium oxide and hydroxide, artificial corundum:

Aluminium oxide and hydroxide

Artificial corundum

28.21.00

Chromium oxides and hydroxides

28.22.00

Manganese oxides

28.23.00

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

28.24.00

Cobalt oxides and hydroxides

28.25.00

Titanium oxides

28.26.00

Tin oxides (stannous oxide and stannic oxide)

28.27.00

Lead oxides; red lead and orange lead

28.28.00

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

28.29.00

Fluorides; fluorosilicates, fluoroborates and other complex fluorine salts

28.30

Chlorides and oxychlorides:

Calcium chloride

Other

28.31.00

Chlorites and hypochlorites

28.32.00

Chlorates and perchlorates

28.33.00

Bromides, oxybromides, bromates and perbromates, and hypobromites

28.34.00

Iodides, oxyiodides, iodates and periodates

28.35.00

Sulphides; polysulphides

28.36.00

Dithionites, including those stabilised with organic substances; sulphoxylates

28.37.00

Sulphites and thiosulphates

28.38.00

Sulphates (including alums) and persulphates

28.39

Nitrites and nitrates:

Sodium nitrate

Other

28.40.00

Phosphites, hypophosphites and phosphates

28.41.00

Arsenites and arsenates

28.42

Carbonates and percarbonates; commercial ammonium carbonate containing ammonium carbamate:

Sodium carbonate neutral

Other

28.43.00

Cyanides and complex cyanides

28.44.00

Fulminates, cyanates and thiocyanates

28.45.00

Silicates; commercial sodium and potassium silicates

28.46.00

Borates and perborates

28.47.00

Salts of metallic acids (for example, chromates, permanganates, stannates)

28.48.00

Other salts and peroxysalts of inorganic acids, but not including azides

28.49.00

Colloidal precious metals; amalgams of precious metals; salts and other compounds, inorganic or organic, of precious metals, including albuminates, proteinates, tannates and similar compounds, whether or not chemically defined

28.50.00

Fissile chemical elements and isotopes; other radio-active chemical elements and radio-active isotopes; compounds, inorganic or organic, of such elements or isotopes, whether or not chemically defined; alloys, dispersions and cermets, containing any of these elements, isotopes or compounds

28.51.00

Isotopes and their compounds, inorganic or organic, whether or not chemically defined, other than isotopes and compounds falling within heading No 28.50

28.52.00

Compounds, inorganic or organic, of thorium, of uranium depleted in U 235, of rare earth metals, of yttrium or of scandium, whether or not mixed together

28.53.00

Liquid air (whether or not rare gases have been removed); compressed air

28.54.00

Hydrogen peroxide (including solid hydrogen peroxide)

28.55.00

Phosphides

28.56

Carbides (for example, silicon carbide, boron carbide, metallic carbides):

Calcium carbide

Other

28.57.00

Hydrides, nitrides and azides, silicides and borides

28.58.00

Other inorganic compounds (including distilled and conductivity water and water of similar purity); amalgams, except amalgams of precious metals

29.10

Hydrocarbons:

Styrene

Other:

Aromatic hydrocarbons, other than styrene, subject to compliance with definition and decision of the Ministry of Finance

Other

29.02.00

Halogenated derivatives of hydrocarbons

29.03.00

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons

29.04

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

Methanol (methyl alcohol)

Other:

Ethylene glycol (anti-freeze agent)

Other

29.05.00

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

29.06.00

Phenols and phenol-alcohols

29.07.00

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

29.08.00

Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides and ether peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives

29.09.00

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four member ring, and. their halogenated, sulphonated, nitrated or nitrosated derivatives

29.10.00

Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives

29.11

Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single or complex oxygen-function aldehydes:

Formaldehyde and formalin

Other

29.12.00

Halogenated, sulphonated, nitrated or nitrosated derivatives of products falling within heading No 29.11

29.13.00

Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxygen-function ketones and quinones, and their halogenated, sulphonated, nitrated or nitrosated derivatives

29.14

Monoacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

Acetic acid, its salts, esters and anhydrides

Other

29.15.00

Polyacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives

29.16.00

Alcohol-acids, aldehyde-acids, ketone-acids, phenol-acids and other single or complex oxygen-function acids, and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives

29.17.00

Sulphuric esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives

29.18.00

Nitrous and nitric esters, and their halogenated, sulphonated, nitrated or nitrosated derivatives

29.19.00

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

29.20.00

Carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives

29.21.00

Other esters of mineral acids (excluding halides) and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives

29.22.00

Amine-function compounds

29.23.00

Single or complex oxygen-function amino-compounds

29.24.00

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipins

29.25.00

Amide-function compounds

29.26.00

Imide-function compounds and imine-function compounds

29.27.00

Nitrile-function compounds

29.28.00

Diazo-, azo- and azoxy-compounds

29.29.00

Organic derivatives of hydrazine or of hydroxylamine

29.30.00

Compounds with other nitrogen-functions

29.31.00

Organo-sulphur compounds

29.32.00

Organo-arsenic compounds

29.33.00

Organo-mercury compounds

29.34.00

Other organo-inorganic compounds

29.35.00

Heterocyclic compounds; nucleic acids

29.36.00

Sulphonamides

29.37.00

Sultones and sultams

29.38.00

Provitamins and vitamins, 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

29.39.00

Hormones, natural or reproduced by synthesis, and derivatives thereof, used primarily as hormones; other steroids used primarily as hormones

29.40

Enzymes:

Rennet

Other

29.41.00

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

29.42.00

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

29.43.00

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

29.44.00

Antibiotics

29.45.00

Other organic compounds

30.01.00

Organo-therapeutic glands or other organs, dried, whether or not powdered; organo-therapeutic extracts of glands or other organs or of their secretions; other animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

30.02.00

Antisera; microbial vaccines, toxins, microbial cultures (including ferments but excluding yeasts) and similar products

30.03

Medicaments (including veterinary medicaments):

Medicated sweets

Other

30.04.00

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes, other than goods specified in Note 3 to this Chapter

30.05.00

Other pharmaceutical goods

31.05

Other fertilizers; goods of the present Chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding 10 kg:

Fertilizers in retail packings of 10 kg or less and fertilizers in tablets and similar prepared forms

32.04

Colouring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin:

Catechu and the like for colouring fishing gear

Other

32.05.00

Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic products of a kind used as luminophores; products of the kind known as optical bleaching agents, substantive to the fibre; natural indigo

32.06.00

Colour lakes

32.07.00

Other colouring matter; inorganic products of a kind used as luminophores

32.08.00

Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, liquid lustres and similar products, of the kind used in the ceramic, enamelling and glass industries; engobes (slips); glass frit and other glass, in the form of powder, granules or flakes

32.09

Varnishes and lacquers; distempers; prepared water pigments of the kind used for finishing leather; paints and enamels; pigments in linseed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; stamping foils; colouring dyes or other matter in forms or packings of a kind sold by retail:

Printing foils

32.10.00

Artists', students' and signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings, including such colours in sets or outfits, with or without brushes, palettes or other accessories

32.13

Writing ink, printing ink and other inks:

Printing ink

Other

33.01.00

Essential oils (terpeneless or not); concretes and absolutes; resinoids

33.02.00

Terpenic by-products of the deterpenation of essential oils

33.03.00

Concentrates of essential oils in fats, in fixed oils, or in waxes or the like, obtained by cold absorption or by maceration

33.04

Mixtures of two or more odoriferous substances (natural or artificial) and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in the perfumery, food, drink or other industries:

Taste-improving substances for industrial uses

Odoriferous substances for industrial uses

Other

33.05.00

Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses

33.06

Perfumery, cosmetics and toilet preparations:

Face powders

100

Perfumes

100

Preparations for the care of the nails

100

Shaving creams

100

Preparations for the care of the teeth

Lipsticks

100

Other

100

34.03.00

Lubricating preparations, and preparations of a kind used for oil or grease treatment of textiles, leather or other materials, but not including preparations containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals

34.04.00

Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified or containing solvents

34.05

Polishes and creams, for footwear, furniture or floors, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within heading No 34.04:

Shoe polishes and leather polishes

Metal polishes

Other

34.07.00

Modelling pastes (including those put up for children's amusement and assorted modelling pastes); preparations of a kind known as ‘dental wax’ or as ‘dental impression compounds’, in plates, horseshoe shapes, sticks and similar forms

ex 35.01.00

Casein glues

35.02.00

Albumins, albuminates and other albumin derivatives

35.03

Gelatin (including gelatin in rectangles, whether or not coloured or surface-worked) and gelatin derivatives; glues derived from bones, hides, nerves, tendons or from similar products, and fish glues; isinglass:

Other

35.04.00

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

35.05.00

Dextrins and dextrin glues; soluble or roasted starches; starch glues

36.01.00

Propellent powders

36.02.00

Prepared explosives, other than propellent powders

36.03.00

Mining, blasting and safety fuses

36.04.00

Percussion and detonating caps; igniters; detonators

36.06.00

Matches (excluding Bengal matches)

100

36.07.00

Ferro-cerium and other pyrophoric alloys in all forms

100

36.08.00

Other combustible preparations and products

37.01

Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or cloth:

X-ray films and plates, unexposed

Other

37.02

Film in rolls; sensitized, unexposed, perforated or not:

X-ray films

Cinematograph films

Other

37.03.00

Sensitized paper, paperboard and cloth, unexposed or exposed but not developed

37.04.00

Sensitized plates and film, exposed but not developed, negative or positive

37.05

Plates, unperforated film and perforated film (other than cinematograph film), exposed and developed, negative or positive:

Other

37.06.00

Cinematograph film, exposed and developed, consisting only of sound track, negative or positive

37.07.00

Other cinematograph film, exposed and developed, whether or not incorporating sound track, negative or positive 1 kg

50 Ikr

37.08.00

Chemical products and flashlight materials, of a kind and in a form suitable for use in photography

38.01.00

Artificial graphite; colloidal graphite, other than suspensions in oil

38.02.00

Animal black (for example, bone black and ivory black), including spent animal black

38.03.00

Activated carbon (decolorizing, depolarizing or adsorbent); activated diatomite, activated clay, activated bauxite and other activated natural mineral products

38.04.00

Ammoniacal gas liquors and spent oxide produced in coal gas purification

38.05.00

Tall oil

38.06.00

Concentrated sulphite lye

38.07.00

Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine; pine oil (excluding ‘pine oils’ not rich in terpineol)

38.08.00

Resin and resin acids, and derivatives thereof other than ester gums included in heading No 39.05; rosin spirit and rosin oils

38.09

Wood tar; wood tar oils (other than the composite solvents and thinners falling within heading No 38.18); wood creosote; wood naphtha; acetone oil:

Methyl-alcohol, unpurified

Acetone oil

Other

38.10.00

Vegetable pitch of all kinds; brewers' pitch and similar compounds based on rosin or on vegetable pitch; foundry core binders based on natural resinous products

38.11

Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands, wicks and candles, fly-papers):

Parasiticide dips, according to further definition and decision of the Ministry of Finance

Anti-sprouting products and weed-killers; plant health products

Other

38.12.00

Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries

38.13

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes:

Soldering and welding materials

Other

38.14.00

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils

38.15.00

Prepared rubber accelerators

38.16.00

Prepared culture media for development of micro-organisms

38.17.00

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

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:

Chemical products and preparations, other than those of subheading 20:

Brake fluid and anti-freeze preparations

Mineral preparations for road-marking

Products for waterproofing concrete

Carbons for the manufacture of carbon brushes

Reagents; fusible ceramic firing testers

Catalysts for industrial manufacture

Naphthenes

Other

Refractory cements or mortars

39.01

Condensation, polycondensation and polyaddition products, whether or not modified or polymerised, and whether or not linear (for example, phenoplasts, aminoplasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones):

Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance

Unworked solutions, powder, blocks, lumps and waste

Profile shapes, tubes and monofil

Plates obviously specially made for the manufacture of soles for shoes

Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or marked, of a thickness of 0·4 mm or less

Adhesive tape

Sheets, foil, plates, casings and the like, not printed, transparent or opaque, of a thickness exceeding 0·4 mm up to and including 1·0 mm

Other

39.02

Polymerisation and copolymerisation products (for example, polyethylene, polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indene resins):

Solutions, emulsions, powder, blocks, lumps and waste:

Polyethylene

Polystyrene

Other

Profile shapes, tubes and monofil

Plates indicating that they are specially made for the manufacture of soles for shoes

Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or inscribed, of a thickness of 0·4 mm or less

Tapes

Flooring and floor tiles

Plates for the manufacture of photoengravings

Corrugated plates

Other

39.03

Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticized or not (for example, collodions, celluloid); vulcanized fibre:

Vulcanized fibre

Other:

Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance

Unworked solutions, powder, blocks, lumps and waste

Profile shapes, tubes and monofil

Plates obviously specially made for the manufacture of soles for shoes

Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or marked, of a thickness of 0·4 mm or less

Adhesive tape

Other

39.04

Hardened proteins (for example, hardened casein and hardened gelatin):

Unworked solutions, powder, blocks, lumps and waste

Profile shapes, tubes and monofil

Sheets, foil, plates, casings and the like, undyed (transparent); unfigured and not printed or marked, of a thickness of 0·4 mm or less

Other

39.05

Natural resins modified by fusion (run gums); artificial resins obtained by esterification of natural resins or of resinic acids (ester gums); chemical derivatives of natural rubber (for example, chlorinated rubber, rubber hydrochloride, oxidized rubber, cyclicized rubber):

Unworked solutions, powder, blocks, lumps and waste

Profile shapes, tubes and monofil

Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or marked, of a thickness of 0·4 mm or less

Adhesive tape

Other

39.06

Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn:

Unworked solutions, powder, blocks, lumps and waste

Profile shapes, tubes and monofil

Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or marked, of a thickness of 0·4 mm or less

Other

39.07

Articles of materials of the kinds described in headings Nos 39.01 to 39.06:

Products for nursing and medical purposes

Milk churns of 10 litres or more

Fittings, and also pipe and engine gaskets and similar small parts for engines

Bolts, nuts, washers and the like

Water press-weight apparatus

Tanks, tubs and other large containers with other large vessels of over 300 litres cubic capacity

Lamps, lamp shades and illuminating apparatus

Articles specially intended for ships, according to definition and decision of the Ministry of Finance

Tools, not elsewhere specified

Sanitary articles

Prefabricated houses and constructions and parts of houses, according to definition and decision of the Ministry of Finance

Wall plates, cast in a mould

Watch glasses and watch bracelets

Glass panes

Cut artificial bait for hand-line sea fishing

Milk containers, according to definition and decision of the Ministry of Finance

Fence posts

Globes and glasses for navigational lights and buoy lights

Decorative articles

100

Brush bodies made of plastic material

Studs for marking street crossings

Handles for bags

Other

40.01

Natural rubber latex, whether or not with added synthetic rubber latex; pre-vulcanized natural rubber latex; natural rubber, balata, guttapercha and similar natural gums:

Latex, liquid, in powder or paste, whether or not stabilized

Plates obviously specially made for the manufacture of soles for shoes

Other

40.02

Synthetic rubber latex; pre-vulcanized synthetic rubber latex; synthetic rubber; factice derived from oils:

Synthetic latex, liquid or in powder, whether or not stabilized

Other

40.03.00

Reclaimed rubber

40.04.00

Waste and parings of unhardened rubber; scrap of unhardened rubber, fit only for the recovery of rubber; powder obtained from waste or scrap of unhardened rubber

40.05

Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of unvulcanized natural or synthetic rubber compounded ready for vulcanization; unvulcanized natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch:

For the manufacture of shoes, if obviously specially made for such use

Other

40.06.00

Unvulcanized natural or synthetic rubber, including rubber latex, in other forms or states (for example, rods, tubes and profile shapes, solutions and dispersions); articles of unvulcanized natural or synthetic rubber (for example, coated or impregnated textile thread; rings and discs)

40.08

Plates, sheets, strip, rods and profile shapes, of unhardened vulcanized rubber:

Of sponge rubber for the manufacture of shoes, if obviously specially made for such use

Floor coverings

Rods, profile shapes and strip

Other

40.09

Piping and tubing, of unhardened vulcanized rubber:

Piping and tubing for high-pressure conduits, capable of resisting a pressure of 20 kg per square metre or more

Other

40.10.00

Transmission, conveyor or elevator belts or belting, of vulcanized rubber

40.11

Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kind:

Rubber tyres for automobiles and motor-cycles, new

Rubber tyres of all types, used

Other

40.12.00

Hygienic and pharmaceutical articles (including teats), of unhardened vulcanized rubber, with or without fittings of hardened rubber

40.13

Articles of apparel and clothing accessories (including gloves), for all purposes, of unhardened vulcanized rubber:

Diving suits

X-ray apparel with lead lining

40.14

Other articles of unhardened vulcanized rubber:

Bobbins

Brush bodies

Machine packings and condensing strips

Articles for technical use, rings for preserving tins and handtools

Sliced artificial bait for handline sea fishing

Articles specially made for ships

Doors

Other

40.15

Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip, rods, profile shapes or tubes; scrap, waste and powder, of hardened rubber:

For the manufacture of shoes, if obviously specially made for such use

Other

40.16

Articles of hardened rubber (ebonite and vulcanite):

Sanitary and hygienic articles

Other

41.01

Raw hides and skins (fresh, salted, dried, pickled or limed), whether or not split, including sheepskins in the wool:

Bovine and equine hides, other than calf skins:

Bovine hides for use in the manufacture of fishing nets, unworked but salted and/or treated with copper sulphate

Other

Calf skins

Goat and kid-skins

Sheep and lamb-skins in the wool

Sheep and lamb-skins without the wool

Other

41.02

Bovine cattle leather (including buffalo leather) and equine leather, except leather falling within heading No 41.06, 41.07 or 41.08:

Other:

For soles and insoles, if obviously intended for such use

Other

41.03.00

Sheep and lamb-skin leather, except leather falling within heading No 41.06, 41.07 or 41.08

41.04.00

Goat and kid-skin leather, except leather falling within heading No 41.06, 41.07 or 41.08

41.05

Other kinds of leather, except leather falling within heading No 41.06, 41.07 or 41.08:

Pigskin leather

Leather, not elsewhere specified (including fish-skin leather)

41.06.00

Chamois-dressed leather

41.07.00

Parchment-dressed leather

41.08.00

Patent leather and imitation patent leather; metallized leather

41.09.00

Parings and other waste, of leather or of composition or parchment-dressed leather, not suitable for the manufacture of articles of leather; leather dust, powder and flour

41.10.00

Composition leather with a basis of leather or leather fibre, in slabs, in sheets or in rolls

42.03

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

Watch bracelets

X-ray gloves

Welders' gloves, protective aprons and sleeves, of leather

42.05

Other articles of leather or of composition leather:

Leather borders for the manufacture of shoes, if such special use is indicated

Handles for bags

Articles for medical treatment

Other

42.06.00

Articles made from gut (other than silkworm gut), from gold-beater's skin; from bladders or from tendons

43.04

Artificial fur and articles made thereof;

Artificial fur

44.01.00

Fuel wood, in logs, in billets, in twigs or in faggots; wood waste, including sawdust

44.02.00

Wood charcoal (including shell and nut charcoal), agglomerated or not

44.03

Wood in the rough, whether or not stripped of its bark or merely roughed down:

Pulp wood

Sawlogs and veneer logs, of coniferous species

Sawlogs and veneer logs, of non-coniferous species

Pit-props

Other:

Scaffolding poles and posts for fish-drying purposes subject to compliance with definition and decision of the Ministry of Finance

Fencing posts

Telegraph and electric line poles

Other

44.04

Wood, roughly squared or half-squared, but not further manufactured:

of coniferous species

Other

44.05

Wood sawn lengthwise, sliced or peeled, but not further prepared, of a thickness exceeding 5 mm:

of coniferous species:

Deck planks of oregon-pine, pitchpine or douglas fir, 3" X 5" or other

Other

Other:

of oak

of beech

of birch or maple

of mahogany

of teak

other

44.06.00

Wood paving blocks

44.07.00

Railway or tramway sleepers of wood

44.09

Hoopwood; split poles, piles, pickets and stakes of wood, pointed but not sawn lengthwise; chipwood; pulpwood in chips or particles; wood shavings of a kind suitable for use in the manufacture of vinegar or for the clarification of liquids:

Other

44.10.00

Wooden sticks, roughly trimmed but not turned, bent nor otherwise worked, suitable for the manufacture of walking-sticks, whips, golf club shafts, umbrella handles, tool handles or the like

44.11.00

Drawn wood; match splints; wooden pegs or pins for footwear

44.12.00

Wood wool and wood flour

44.13

Wood (including blocks, strips and friezes for parquet or wood-block flooring, not assembled), planed, tongued, grooved, rebated, chamfered, V-jointed, centre V-jointed, beaded, centre-beaded or the like, but not further manufactured:

Of coniferous species:

Deck planks of oregon-pine, pitch-pine or douglas fir, 3" X 5" or over

Other

44.14.00

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

44.15.00

Plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets); inlaid wood and wood marquetry

44.16.00

Cellular wood panels, whether or not faced with base metal

44.17.00

‘Improved’ wood, in sheets, blocks or the like.

44.18

Reconstituted wood, being wood shavings, wood chips, sawdust, wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic binding substances, in sheest, blocks or the like:

Veneer sheets of a thickness exceeding 15 mm

Other

44.22

Casks, barrels, vats, tubs, buckets and other coopers' products and parts thereof, of wood, other than staves falling within heading No 44.08:

Other

44.25

Wooden tools, tool bodies, tool handles, broom and brush bodies and handles; boot and shoe lasts and trees, of wood:

Shoemakers' lasts

Other

44.26.00

Spools, cops, bobbins, sewing thread reels and the like, of turned wood

44.28

Other articles of tin:

Collapsible tubes

Domestic articles

100

Other

81.01.00

Tungsten (wolfram), unwrought or wrought, and articles thereof

81.02.00

Molybdenum, unwrought, and articles thereof

81.03.00

Tantalum, unwrought or wrought, and articles thereof

81.04

Other base metals, unwrought or wrought, and articles thereof; cermets:

Uranium and thorium

Other

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:

Scythes and blades therefor

Other

82.02.00

Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades)

82.03.00

Hand tools, the following: pliers (including cutting pliers), pincers, tweezers, tinmen's snips, bolt croppers and the like; perforating punches; pipe cutters; spanners and wrenches (but not including tap wrenches); files and rasps

82.04.00

Hand tools, including mounted glaziers' diamonds, not falling within any other heading of this Chapter; blowlamps, anvils; vices and clamps, other than accessories for, and parts of, machine tools; portable forges; grinding wheels with frameworks (hand or pedal operated)

82.05.00

Interchangeable tools for hand tools, for machine tools or for power-operated hand tools (for example, for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning, dressing, morticing or screw-driving), including dies for wire drawing, extrusion dies for metal, and rock-drilling bits

82.06.00

Knives and cutting blades, for machines or for mechanical appliances

82.07.00

Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sintered metal carbides (for example, carbides of tungsten, molybdenum or vanadium)

82.08.00

Coffee-mills, mincers, juice-extractors and other mechanical appliances, of a weight not exeeding 10 kg and of a kind used for domestic purposes in the preparation, serving or conditioning of food or drink

82.09

Knives with cutting blades, serrated or not (including pruning knives), other than knives falling within heading No 82.06:

Table knives

100

Other

100

82.10.00

Knife blades

82.11

Razors and razor blades (including razor-blade blanks, whether or not in strips):

Razors

Other

100

82.12

Scissors (including tailors' shears), and blades therefor:

Sheep shears, herring scissors, and blades therefor

Other

82.13

Other articles of cutlery (for example, secateurs, hair clippers, butchers' cleavers, paper knives); manicure and chiropody sets and appliances (including nail files):

Knives and combs for wool shearers

Other

82.14.00

Spoons, forks, fish-eaters, butter-knives, ladles and similar kitchen or tableware

100

82.15.00

Handles of base metal for articles falling within heading No 82.09, 82.13 or 82.14

83.01.00

Locks and padlocks (key, combination or electrically operated), and parts thereof, of base metal; frames incorporating locks, for handbags, trunks or the like, and parts of such frames, of base metal; keys for any of the foregoing articles, of base metal

83.02.00

Base-metal fittings and mountings of a kind suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, caskets and the like (including automatic door closers); base-metal hat-racks, hat-pegs, brackets and the like

83.03

Safes, strong-boxes, armoured or reinforced strong-rooms, strong-room linings and strong-room doors, and cash and deed boxes and the like, of base metal:

Safety doors, with or without framework, for installation in buildings

Other

100

83.04.00

Filing cabinets, racks, sorting boxes, paper trays, paper rests and similar office equipment, of base metal, other than office furniture falling within heading No 94.03

100

83.05.00

Fittings for loose-leaf binders, for files or for stationery books, of base metal; letter clips, paper clips, staples, indexing tags, and similar stationery goods, of base metal

83.06.00

Statuettes and other ornaments of a kind used indoors, of base metal

100

83.07

Lamps and lighting fittings, of base metal, and parts thereof, of base metal (excluding switches, electric lamp holders, electric lamps for vehicles, electric battery or magneto lamps, and other articles falling within Chapter 85 except heading No 85.22):

Buoy lanterns and parts thereof

Ships' lanterns, oil lamps, gas-lighting apparatus and parts thereof

Operation lamps

83.08.00

Flexible tubing and piping, of base metal

83.09.00

Clasps, frames with clasps for handbags and the like, buckles, buckle-clasps, hooks, eyes, eyelets, and the like of base metal, of a kind commonly used for. clothing, travel goods, handbags, or other textile or leather goods; tubular rivets and bifurcated rivets, of base metal

83.10.00

Beads and spangles, of base metal

83.11.00

Bells and gongs, non-electric, of base metal, and parts thereof of base metal

83.13

Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs, case corner protectors and other packing accessories, of base metal:

Bungs (whether or not threaded) and bung covers, of base metal

Caps for milk bottles, and lids for “skyr” containers

Other

83.15.00

Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying

84.01.00

Steam and other vapour-generating boilers (excluding central-heating hot-water boilers capable also of producing low-pressure steam); superheated water boilers

84.02.00

Auxiliary plant for use with boilers of heading No 84.01 (for example, economisers, superheaters, soot removers, gas recoverers and the like); condensers for vapour engines and power units

84.03.00

Producer gas and water gas generators, with or without purifiers; acetylene gas generators (water process) and similar gas generators, with or without purifiers

84.04.00

Steam engines (including mobile engines, but not steam tractors falling within heading No 87.01 or mechanically propelled road rollers) with self-contained boilers

84.05.00

Steam and other vapour power units, not incorporating boilers

84.06

Internal combustion piston engines:

Other

Petrol engines and other spark-ignition engines

Diesel engines and other compression-ignition engines, of less than 300 horsepower

Parts of engines falling within heading No 84.06 except parts of aircraft engines

Other

84.07.00

Hydraulic engines and motors (including water wheels and water turbines)

84.08

Other engines and motors:

Gas turbines other than for aircraft:

Gas turbines for automobiles

Other

Engines and motors for automobiles, not elsewhere specified

Other

84.09.00

Mechanically propelled road rollers

84.10

Pumps (including motor pumps and turbo pumps) for liquids; whether or not fitted with measuring devices; liquid elevators of bucket, chain, screw, band and similar kinds:

Herring pumps, according to further definition and decision of the Ministry of Finance

Other

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:

Compressors for freezing installations of any size, and air compressor blocks having a working pressure of up to 2 m3 per minute, both without motors

Other

84.12.00

Air-conditioning machines; self-contained, comprising a motor-driven fan and elements, for changing the temperature and humidity of air

84.13

Furnace burners for liquid fuel (atomizers), for pulverized solid fuel or for gas; mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances:

Furnace burners for residual fuel oil

Other

84.14.00

Industrial and laboratory furnaces and ovens, non-electric

84.15

Refrigerators and refrigerating equipment (electrical and other):

Refrigerators and refrigerating equipment, other than domestic refrigerators:

Counters and display lockers for shops, and parts thereof

Parts of refrigerating equipment, not elsewhere specified

Refrigerators, specialized for domestic use, non-electrical

Refrigerators, specialized for domestic use, electrical:

Refrigerators

Parts for refrigerators (but not accessories), according to further definition and decision of the Ministry of Finance

84.16.00

Calendering and similar rolling machines (other than metal-working and metal-rolling machines and glass-working machines) and cylinders therefor

84.17

Machinery, plant and similar laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vapourizing, condensing or cooling, not being machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electrical:

Machinery, plant and equipment (other than that falling in subheading 20):

Evaporators and condensers for refrigerating machinery

Machinery for the fish and whale industry

Dairy machinery (except cream separators)

Coffee heaters and other apparatus of the kind used in restaurants and canteens

Other equipment of the kind used in restaurants and canteens

Other

Domestic instantaneous or storage water heaters, non-electrical

84.18

Centrifuges; filtering and purifying machinery and apparatus (other than filter funnels, milk strainers and the like), for liquids or gases:

Cream separators

Other:

Centrifugal clothes driers, mainly for domestic use

Other centrifugal clothes driers

Centrifuges for clarifying oils of fish and marine mammals

Parts (but not accessories) for the machines and equipment of headings Nos 84.18.21 and 84.18.25, according to further definition and decision of the Ministry of Finance

Air-purifying equipment for use in homes

Other

84.19

Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery; machinery for aerating beverages; dish-washing machines:

Dish-washing machines, mainly for domestic use

Other dish-washing machines

Parts (but not accessories) for dish-washing machines, according to further definition and decision of the Ministry of Finance

Other

84.20.00

Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight-operated counting and checking machines; weighing machine weights of all kinds

84.21.00

Mechanical appliances (whether or not hand operated) for protecting, dispersing or spraying liquids or powders; fire extinguishers (charged or not); spray guns and similar appliances; steam or sand-blasting machines and similar jet projecting machines

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:

Power blocks for fishing vessels, subject to compliance with further definition and decision of the Ministry of Finance

Winches mainly for vessels, not elsewhere specified

Cranes

Goods and passenger lifts

Other

84.23

Excavating, levelling, tamping, boring and extracting machinery, stationary or mobile, for earth, minerals or ores (for example, mechanical shovels, coal-cutters, excavators, scrapers, levellers and bulldozers); pile-drivers; snow-ploughs, not self-propelled (including snow-plough attachments):

Excavators and mechanical shovels

Bulldozers

Road scrapers

Loaders for ordinary wheeled tractors, subject to compliance with further definition and decision of the Ministry of Finance

Other

84.24

Agricultural and horticultural machinery for soil preparation or cultivation (for example, ploughs, harrows, cultivators, seed and fertilizer distributors); lawn and sports ground rollers:

Ploughs

Harrows

Fertilizer distributors and manure spreaders

Other

84.25

Harvesting and threshing machinery; straw and fodder presses; hay or grass mowers; winnowing and similar cleaning machines for seed, grain or leguminous vegetables and egg-grading and other grading machines for agricultural produce (other than those of a kind used in the bread grain milling industry falling within heading No 84.29):

Lawn mowers (including hand mowers)

Other mowers

Diggers for potatoes and other vegetables

Rakes and tedders

Sorting machines

Other

84.26

Dairy machinery (including milking machines)

Milking machines

Milk-processing machinery

Other

84.27.00

Presses, crushers and other machinery of a kind used in wine-making, cider-making, fruit-juice preparation or the like

84.28.00

Other agricultural, horticultural, poultry-keeping and bee-keeping machinery; germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders

84.29.00

Machinery of a kind used in the bread grain milling industry, and other machinery (other than farm-type machinery) for the working of cereals or dried leguminous vegetables

84.30

Machinery, not falling within any other heading of this Chapter, of a kind used in the following food or drink industries; bakery, confectionery, chocolate manufacture, macaroni, ravioli or similar cereal food manufacture, the preparation of meat, fish, fruit or vegetables (including mincing or slicing machines), sugar manufacture or brewing:

Machinery for the bread and biscuit industries

Machinery for the chocolate and sugar confectionery industries

Machinery for the preparation of meat

Machinery for the beverages industries

Machinery for cutting and filleting fish, machinery for salting herring, machinery for skinning fish and beheading fish for fish processing

Other

84.31.00

Machinery for making or finishing cellulosic pulp, paper or paperboard

84.32.00

Book-binding machinery, including book-sewing machines

84.33.00

Paper or paperboard cutting machines of all kinds; other machinery for making up paper pulp, paper or paperboard

84.34

Machinery, apparatus and accessories for type-founding or type-setting; machinery, other than machine-tools of heading Nos 84.45, 84.46 or 84.47, for preparing or working printing blocks, plates or cylinders; printing type; impressed flongs and matrices, printing blocks, plates and cylinders; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished):

Type-setting machines and machines for preparing and working printing blocks, plates, cylinders and the like

Printing type, matrices and accessories

Printing blocks, plates cylinders and the like

Lithographic stones, plates and cylinders, prepared for printing

Other

84.35.00

Other printing machinery; machines for uses ancillary to printing

84.36.00

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:

Knitting machines

Other

84.38.00

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)

84.39.00

Machinery for the manufacture or finishing of felt in the piece or in shapes, including felt-hat making machines and hat-making blocks

84.40

Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or coating textile yarns, fabrics or made-up textile articles (including laundry and dry-cleaning machinery); fabric folding, reeling or cutting machines; machines of a kind used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support; machines of a type used for printing a repetitive design, repetitive words or overall colour on textiles, leather, wallpaper, wrapping paper, linoleum or other materials, and engraved or etched plates, blocks or rollers therefor:

Machinery and machines, other than those falling in subheading No 84.40.20:

Clothes-washing machines (including clothes-cleaning machines), except for domestic use

Ironing machines, mainly for domestic use

Other ironing machines

Parts (but not accessories) for machines falling within heading No 84.40.12

Finishing machines for yarns and fabrics

Other

Domnestic washing machines

Clothes-washing machines

Parts for same

84.41

Sewing machines; furniture specially designed for sewing machines; sewing machine needles:

Sewing machines for domestic use

Sewing machines for industrial use

Other

84.42.00

Machinery (other than sewing machines) for preparing, tanning or working hides, skins or leather (including boot and shoe machinery)

84.43.00

Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy and in metal foundries

84.44.00

Rolling mills and rolls therefor

84.45.00

Machine tools for working metal or metal carbides, not being within heading No 84.49 or 84.50

84.46.00

Machine tools for working stone, ceramics, concrete, asbestos-cement and like mineral materials or for working glass in the cold, other than machines falling within heading No 84.49

84.47

Machines 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:

Wood-working machines

Other

84.48.00

Accessories and parts suitable for use solely or principally with the machines falling within headings Nos 84.45 to 84.47, including work and tool holders, self-opening dieheads, dividing heads and other appliances for machine tools; tool holders for any type of tool or machine tool for working in the hand

84.49.00

Tools for working in the hand, pneumatic or with self-contained non-electric motor

84.50.00

Gas-operated welding, brazing, cutting and surface-tempering appliances

84.51

Typewriters, other than typewriters incorporating calculating mechanisms, cheque-writing machines:

Portable typewriters

Other

84.52

Calculating machines; accounting machines, cash registers, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device:

Accounting machines

Calculating machines

Cash registers

Other

84.53.00

Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form, and machines for processing such data, not elsewhere specified or included

84.54

Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, coin-sorting machines, coin-counting and wrapping machines, pencil-sharpening machines, perforating and stapling machines):

Addressing machines and duplicating machines

Other

84.55

Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of a kind falling within heading No 84.51, 84.52, 84.53 or 84.54:

For typewriters

For data-processing machines falling within heading No 84.53

Other

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:

Concrete mixers

Other

84.57.00

Glass-working machines (other than machines for working glass in the cold); machines for assembling electric filament and discharge lamps and electronic and similar tubes and valves

84.58.00

Automatic vending machines (for example, stamp, cigarette, chocolate and food machines), not being games of skill or chance

84.59

Machines and mechanical appliances, having individual functions, not falling within any other heading of this Chapter:

Nuclear reactors

Other:

For the food industries, not elsewhere specified

For the chemical industries, not elsewhere specified

For the iron industry and other metallurgical industries, not elsewhere specified

For building purposes, not elsewhere specified

For the plastics industries

Sanitary ware

Steering machinery for ships

Other

84.60.00

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, ceramic pastes, concrete or cement) or for rubber or artificial plastic materials

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:

Valves of stainless steel

Other

84.62.00

Ball, roller or needle roller bearings

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:

Propeller shafts, propeller shaft pipes, propeller shaft pipe linings, marine gear, complete, and reversible propeller assemblies for ships' engines, if obviously intended for that use

Bearing housings

Other

84.64.00

Gaskets and similar joints of metal sheeting combined with other material (for example, asbestos, felt and paperboard) or of laminated metal foil; sets or assortments of gaskets and similar joints, dissimilar in composition for engines, pipes, tubes and the like, put up in pouches, envelopes or similar packings

84.65

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features and not falling within any other heading in this Chapter:

Ships' screws

Other

85.01

Electrical goods of the following descriptions: generators, motors, converters (rotary or static), transformers, rectifiers and rectifying apparatus, inductors:

Ballasts

Other

85.02.00

Electromagnets; permanent magnets and articles of special materials for permanent magnets, being blanks of such magnets; electromagnetic and permanent magnet chucks, clamps, vices and similar work holders; electromagnetic clutches and couplings; electromagnetic brakes; electromagnetic lifting heads

85.03

Primary cells and primary batteries:

Mercury batteries for hearing-aid equipment

Other

85.04

Electric accumulators:

Material for electric accumulators

85.05.00

Tools for working in the hand, with self-contained electric motor

85.06

Electro-mechanical domestic appliances, with self-contained electric motor:

Vacuum cleaners

Food mixers

Other electric kitchen machines

Spare parts (but not accessories) for appliances of this heading

Other

85.07

Shavers and hair clippers, with self-contained electric motor:

Sheep shears

Shavers with self-contained electric motor

Spare parts (but not accessories) for electric razors

Hair clippers and parts thereof

Other

85.08.00

Electrical starting and ignition equipment for internal combustion engines (including ignition magnetos, magneto-dynamos, ignition coils, starter motors, sparking plugs and glow plugs); generators (dynamos and alternators) and cut-outs for use in conjunction with such engines

85.09.00

Electrical lighting and signalling equipment and electrical windscreen wipers, defrosters and demisters, for cycles or motor vehicles

85.10

Portable electric battery and magneto lamps, other than lamps falling within heading No 85.09:

Buoy lanterns

Other

85.11.00

Industrial and laboratory electric furnaces, ovens and induction and dielectric heating equipment; electric welding, brazing and soldering machines and apparatus and similar electric machines and apparatus for cutting

85.12

Electic instantaneous or storage water heaters and immersion heaters; electric soil-heating apparatus and electric space-heating apparatus; electric hair-dressing appliances (for example, hair driers, hair curlers, curling tong heaters) and electric smoothing irons; electro-thermic domestic appliances; electric heating resistors, other than those of carbon:

Electric stoves, and other electric house-heating apparatus

Electric hot-plates, mainly for domestic use, not elsewhere specifed

Electric irons

Electric hair-dressing appliances

Electric water heaters

Spare parts (but not accessories) for machines falling under heading No 85.12

Other

85.13.00

Electrical line telephonic and telegraphic apparatus (including such apparatus for carrier-current line systems)

85.14.00

Microphones and stands therefor; loudspeakers; audio-frequency electric amplifiers

85.15

Radiotelegraphic and radiotelephonic 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:

Television receiver sets, also with built-in phonographs and/or radio receivers

Television aerials

Radio receiver sets, also with built-in phonographs

Aerials for radio receiver sets

Other:

Radar apparatus and radio direction-finding apparatus

Transmission and reception apparatus for telegraph stations and transceivers, transmission apparatus for radio-broadcasting and television

Distress radio transmitters and receivers of the type used in rubber lifeboats, recognised as such by the State Ship Inspection Office

Other

85.16.00

Electric traffic control equipment for railways, roads or inland waterways and equipment used for similar purposes in port installations or upon airfields

85.17

Electric sound or visual signalling apparatus (such as bells, sirens, indicator panels, burglar- and fire-alarms), other than those of heading No 85.09 or 85.16:

Fire-alarm systems, burglar-alarm systems and parts thereof

Other

85.18

Electrical capacitors, fixed or variable:

Electrical capacitors weighing 1 kg or less

Other

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:

Switches rated 0—5 amp and 30—200 amp, for voltage lower than 500 V

Resistors and potentiometers

Lamp sockets

Relays with contacts rated less than 5 amp

Fuses with contacts rated less than 5 amp

Multiple connectors and connecting apparatus rated less than 5 amp

Rotary switches

Other

85.20.00

Electric filament lamps and electric discharge lamps (including infra-red and ultra-violet lamps); arc-lamps; electrically ignited photographic flashbulbs

85.21.00

Thermionic, cold cathode and photo-cathode valves and tubes (including vapour- or gas-filled valves and tubes, cathode-ray tubes, television camera tubes and mercury arc rectifying valves and tubes); photocells; mounted piezo-electric crystals, diodes, transistors and similar semi-conductor devices; electronic microcircuits

85.22

Electrical appliances and apparatus, having individual functions, not falling within any other heading of this Chapter:

Particle accelerators

Other

85.23

Insulated (including enamelled or anodized) electric wire, cable, bars, strip and the like (including coaxial cable), whether or not fitted with connectors:

Underground and submarine cables

Other

85.24.00

Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and other carbon articles of a kind used for electrical purposes

85.25.00

Insulators of any material

85.26.00

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal incorporated during moulding solely for purposes of assembly, but not including insulators falling within heading No 85.25

85.27.00

Electrical conduit tubing and joints therefor, of base metal lined with insulating material

85.28.00

Electrical parts of machinery and apparatus, not being goods falling within any of the preceding headings of this Chapter

86.01.00

Steam rail locomotives and tenders

86.02.00

Electric rail locomotives, battery operated or powered from an external source of electricity

86.03.00

Other rail locomotives

36.04.00

Mechanically propelled railway and tramway coaches, vans and trucks, and mechanically propelled track inspection trolleys

86.05.00

Railway and tramway passenger coaches and luggage vans; hospital coaches, prison coaches, testing coaches, travelling post-office coaches and other special purpose railway coaches

86.06.00

Railway and tramway rolling-stock, the following: workshops, cranes and other service vehicles

86.07.00

Railway and tramway goods vans, goods wagons and trucks

86.08.00

Containers specially designed and equipped for carriage by one or more modes of transport

86.09.00

Parts of railway and tramway locomotives and rolling-stock

86.10.00

Railway and tramway track fixtures and fittings; mechanical equipment, not electrically powered, for signalling to or controlling road, rail or other vehicles, ships or aircraft; parts of the foregoing fixtures, fittings or equipment

87.01

Tractors (other than those falling within heading No 87.07), whether or not fitted with power take-offs, winches or pulleys

Tractors other than those of subheading 87.01.20:

Ordinary tractors, subject to compliance with further definition and decision of the Ministry of Finance

Snow-scooters and snow-sledges, motorised

Other

Road tractors for semi-trailers

87.02

Motor vehicles for the transport of persons, goods or materials (including sports motor vehicles, other than those of heading No 87.09):

Motor cars not including public-service type vehicles:

New

Used

Public-service-type passenger vehicles (for example, motor buses, coaches)

Other:

Ambulances and snowmobiles

Snow-scooters and snow-sledges, motorised

Lorries, diesel-engined, of 3 tons' carrying capacity or more

Lorries, other than diesel-engined, of 3 tons' carrying capacity or more

Lorries of less than 3 tons' carrying capacity, subject to compliance with further definition and decision of the Ministry of Finance

Delivery vans, subject to compliance with further definition and decision of the Ministry of Finance

Motor cars of the jeep type

Ambulances, which are also intended for other special uses, according to further definition and decision of the Ministry of Finance

Other

87.03

Special-purpose motor lorries and vans (such as breakdown lorries, fire-engines, fire-escapes, road sweeper lorries, snow-ploughs, spraying lorries, crane lorries, searchlight lorries, mobile workshops and mobile radiological units), but not including the motor vehicles of heading No. 87.02:

Fire-engines

Snow-ploughs

Other

87.04

Chassis fitted with engines, for the motor vehicles falling within heading No 87.01, 87.02 or 87.03:

Chassis of the kind used for the vehicles of heading No 87.02

Other:

For ambulances, fire-engines, snow cars and snow-ploughs

For lorries, cars of the jeep type (of heading No 87.02.37) and public-service-type vehicles

Other

87.06.00

Parts and accessories of the motor vehicles falling within heading No 87.01, 87.02 or 87.03

87.07.00

Works trucks, mechanically propelled, of the types used in factories, warehouses, dock areas or airports for short distance transport or handling of goods (for example, platform trucks, fork-lift trucks and straddle-carriers); tractors of the type used on railway station platforms; parts of the foregoing vehicles

87.08.00

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

87.09.00

Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or without side-cars; side-cars of all kinds

87.10.00

Cycles (including delivery tricycles), not motorised

87.12

Parts and accessories of articles falling within heading No 87.09, 87.10 or 87.11:

Suitable for use solely with the articles falling within heading No 87.09

Other

87.13

Baby carriages and invalid carriages (other than motorised or otherwise mechanically propelled) and parts thereof:

Baby carriages (other than motorised or otherwise mechanically propelled) and parts thereof

87.14

Other vehicles (including trailers), not mechanically propelled, and parts thereof:

Wheelbarrows and handcarts; trailers specially designed for the transport of goods, and parts thereof, not elsewhere specified

Hay carts with equipment for loading and unloading

Other

90.01

Lenses, prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked; sheets or plates, of polarizing material:

Spectacle lenses

Other

90.02

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked:

Lenses for lighthouses

Other

90.03.00

Frames and mountings, and parts thereof, for spectacles, pince-nez, lorgnettes, goggles and the like

90.04

Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or other:

Welders' goggles and protective spectacles

Other

90.05.00

Refracting telescopes (monocular and binocular), prismatic or not

90.06.00

Astronomical instruments (for example, reflecting telescopes, transit instruments and equatorial telescopes), and mountings therefor, but not including instruments for radio-astronomy

90.07

Photographic cameras; photographic flashlight apparatus:

Photographic cameras, solely for medical research purposes

Other

90.08.00

Cinematographic cameras, projectors, sound recorders and sound reproducers; any combination of these articles

90.09.00

Image projectors (other than cinematographic projectors); photographic (except cinematographic) enlargers and reducers

90.10.00

Apparatus and equipment of a kind used in photographic or cinematographic laboratories, not falling within any other heading in this Chapter; photo-copying apparatus (whether incorporating an optical system or of the contact type) and thermo-copying apparatus; screens for projectors

90.11.00

Microscopes and diffraction apparatus, electron and proton

90.12.00

Compound optical microscopes, whether or not provided with means for photographing or projecting the image

90.13.00

Optical appliances and instruments (but not including lighting appliances other than searchlights or spotlights), not falling within any other heading of this Chapter

90.14

Surveying (including photogrammetrical surveying), hydrographic, navigational, meteorological, hydrological and geophysical instruments; compasses; rangefinders:

Compasses and other allied navigational equipment

Other

90.15.00

Balances of a sensitivity of 5 centigrammes or better, with or without their weights

90.16.00

Drawing, marking-out and mathematical calculating instruments, drafting machines, pantographs, 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

90.17

Medical, dental, surgical and veterinary instruments and appliances (including electro-medical apparatus and ophthalmic instruments):

Electro-medical apparatus

Other

90.18.00

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; artificial respiration, ozone therapy, oxygen therapy, aerosol therapy or similar apparatus, breathing appliances (including gas-masks and similar respirators)

90.19

Orthopaedic appliances, surgical belts, trusses and the like; artificial limbs, eyes, teeth and other artificial parts of the body; deaf aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability

Deaf aids

Other

90.20.00

Apparatus based on the use of X-rays or the radiations from radio-active substances (including radiography and radiotherapy apparatus); X-ray generators; X-ray tubes; X-ray screens; X-ray high-tension generators; X-ray control panels and desks; X-ray examination or treatment tables, chairs and the like

90.21.00

Instruments, apparatus or models, designed solely for demonstrational purposes (for example, in education or exhibition), unsuitable for other uses

90.22.00

Machines and appliances for testing mechanically The hardness, strength, compressibility, elasticity and the like properties of industrial materials (for example, metals, wood, textiles, paper or plastics)

90.23

Hydrometers and similar instruments; thermometers, pyrometers, barometers, hygrometers, psychrometers, recording or not; any combination of these instruments:

Clinical thermometers

Other thermometers

Barometers

Pyrometers, hydrometers and hygrometers

Other

90.24

Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other variables of liquids or gases, or for automatically controlling temperature (for example, pressure gauges, thermostats, level gauges, flow meters, heat meters, automatic oven-draught regulators), not being articles falling within heading No 90.14:

Thermostats

Other

90.25.00

Instruments and apparatus for physical or chemical analysis (such as polarimeters, refractometers, spectrometers, gas analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like (such as viscometers, porosimeters, expansion meters); instruments and apparatus for measuring or checking quantities of heat, light or sound (such as photometers (including exposure meters), calorimeters); microtomes

90.26

Gas, liquid and electricity supply or production meters; calibrating meters therefor:

Electricity supply meters

Calibrating meters for instruments falling within heading No 90.26

Other

90.27

Revolution counters, production counters, taximeters, mileometers, pedometers and the like, speed indicators (including magnetic speed indicators) and tachometers (other than articles falling within heading No 90.14); stroboscopes:

Revolution and production counters, tachometers, magnetic speed indicators, stroboscopes

Other

90.28

Electrical measuring, checking, analysing or automatically controlling instruments and apparatus:

Echo sounders, asdic and other such electric and electronic sounders and fish detectors

Other

90.29

Parts or accessories suitable for use solely or principally with one or more of the articles falling within heading No 90.23, 90.24, 90.26, 90.27 or 90.28:

For instruments and apparatus falling within heading No 90.28.01

Other

91.01.00

Pocket-watches, wrist-watches and other watches, including stop-watches

91.02.00

Clocks with watch movements (excluding clocks of heading No 91.03)

91.03.00

Instrument panel clocks and clocks of a similar type, for vehicles, aircraft or vessels

91.04.00

Other clocks

91.05.00

Time-of-day recording apparatus; apparatus with clock or watch movement (including secondary movement) or with synchronous motor, for measuring, recording or otherwise indicating intervals of time

91.06.00

Time switches with clock or watch movement (including secondary movement) or with synchronous motor

91.07.00

Watch movements (including stop-watch movements), assembled

91.08.00

Clock movements, assembled

91.09.00

Watch cases and parts of watch cases

91.10.00

Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof

91.11.00

Other clock and watch parts

92.01.00

Pianos (including automatic pianos, whether or not with keyboards); harpsichords and other keyboard stringed instruments; harps but not including aeolian harps

92.02.00

Other string musical instruments

92.03

Pipe and reed organs, including harmoniums and the like:

Other

92.04

Accordions, concertinas and similar musical instruments; mouth organs:

Mouth organs

Other

92.05.00

Other wind musical instruments

92.06.00

Percussion musical instruments (for example, drums, xylophones, cymbals, castanets)

92.07

Electro-magnetic, electro-static, electronic and similar musical instruments (for example, pianos, organs, accordions):

Pianos and organs

Other

92.08.00

Musical instruments not falling within any other heading of this Chapter (for example, fairground organs, mechanical street organs, musical boxes, musical saws); mechanical singing birds; decoy calls and effects of all kinds; mouth-blown sound signalling instruments (for example, whistles and boatswains' pipes)

92.09.00

Musical instrument strings

92.10.00

Parts and accessories of musical instruments (other than strings), including perforated music rolls and mechanisms for musical boxes; metronomes, tuning forks and pitch pipes of all kinds

92.11

Gramophones, dictating machines and other sound recorders and reproducers, including record players and tape decks, with or without soundheads; television image and sound recorders and reproducers, magnetic:

Gramophones and record-players

Sound recorders and reproducers and tape decks

Other

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:

Gramophone records with Icelandic music and texts

Tapes for electronic computers, subject to compliance with further definition and decision of the Ministry of Finance

Other

92.13.00

Other parts and accessories of apparatus falling within heading No 92.11

93.01.00

Side-arms (for example, swords, cutlasses and bayonets) and parts thereof and scabbards and sheaths therefor

93.02.00

Revolvers and pistols, being firearms

93.03.00

Artillery weapons, machine-guns, sub-machine-guns and other military firearms and projectors (other than revolvers and pistols)

93.04

Other firearms, including Very light pistols, pistols and revolvers for firing blank ammunition only, line-throwing guns and the like:

Line-throwing guns

Whaling harpoon guns

Captive-bolt sheep pistols

Other

93.05.00

Arms of other descriptions, including air, spring and similar pistols, rifles and guns

93.06

Parts of arms, including gun barrel blanks, but not including parts of side-arms:

Parts of arms falling within heading No 93.04 or 93.05

Other

93.07

Bombs, grenades, torpedoes, mines, guided weapons and missiles and similar munitions of war, and parts thereof; ammunition and parts thereof, including cartridge wads; lead shot prepared for ammunition:

Sporting ammunition

Other:

Harpoons and ammunition for whaling harpoon guns and line-throwing guns

Cartridges for captive-bolt sheep pistols

Other

94.01

Chairs and other seats (other than those falling within heading No 94.02), whether or not convertible into beds, and parts thereof:

Tractor seats

94.02.00

Medical, dental, surgical or veterinary furniture (for example, operating tables, hospital beds with mechanical fittings); dentists' and similar chairs with mechanical elevating, rotating or reclining movements; parts of the foregoing articles

95.01.00

Worked tortoise-shell and articles of tortoise-shell

100

95.02.00

Worked mother of pearl and articles of mother of pearl

100

95.03.00

Worked ivory and articles of ivory

100

95.04.00

Worked bone (excluding whalebone) and articles of bone (excluding whalebone)

100

95.05.00

Worked horn, coral (natural or agglomerated) and other animal carving material, and articles of horn, coral (natural or agglomerated) or of other animal carving material

100

95.06.00

Worked vegetable carving material (for example, corozo) and articles of vegetable carving material

100

95.07.00

Worked jet (and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum, and articles of those substances

100

95.08

Moulded or carved articles of wax, of stearin, of natural gums or natural resins (for example, copal or rosin) or of modelling pastes, and other moulded or carved articles not elsewhere specified or included; worked, unhardened gelatin (except gelatin falling within heading No 35.03) and articles of unhardened gelatin:

Gelatin capsules for use as containers of medicine

Other

100

96.02

Other brooms and brushes (including brushes of a kind used as parts of machines); paint rollers; squeegees (other than roller squeegees) and mops:

Artists' brushes, according to further definition and decision of the Ministry of Finance

Brushes and brooms of a kind used as parts of machines

Tooth-brushes

96.03.00

Prepared knots and tufts for broom or brush making

96.04.00

Feather dusters

100

96.05.00

Powder-puffs and pads for applying cosmetics or toilet preparations, of any material

100

96.06.00

Hand sieves and hand riddles, of any material

97.01.00

Wheeled toys designed to be ridden by children (for example, toy bicycles and tricycles and pedal motor cars); dolls' prams and dolls' push-chairs

97.04

Equipment for parlour, table and funfair games for adults or children (including billiard tables and pintables and table-tennis requisites):

Chess-boards and chess-men

Playing cards

Other

97.05.00

Carnival articles; entertainment articles (for example, conjuring tricks and novelty jokes); Christmas tree decorations and similar articles for Christmas festivities (for example, artificial Christmas trees, Christmas stockings, imitation yule logs, Nativity scenes and figures therefor)

100

97.06

Appliances, apparatus, accessories and requisites for gymnastics or athletics, or for sports and outdoor games (other than articles falling within heading No 97.04):

Skis and parts thereof and ski sticks

Skates (including roller skates)

Other

97.07

Fish-hooks, line fishing rods and tackle; fish landing nets and butterfly nets; decoy ‘birds’, lark mirrors and similar hunting or shooting requisites:

Ordinary fish-hooks, subject to compliance with further definition and decision of the Ministry of Finance

Parts for fishing rods, flies or bait

97.08.00

Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres

100

98.01.00

Buttons and button moulds, studs, cuff-links, and press-fasteners, including snap-fasteners and press-studs; blanks and parts of such articles

98.02

Slide fasteners and parts thereof:

Metal parts for the manufacture of slide fasteners

98.03.00

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

98.04.00

Pen nibs and nib points

98.05.00

Pencils (other than pencils of heading No 98.03), pencil leads, slate pencils, crayons and pastels, drawing charcoals and writing and drawing chalks; tailors' and billiard chalks

98.06

Slates and boards, with writing or drawing surfaces, whether framed or not:

Blackboards for schools

Other

98.08.00

Typewriter and similar ribbons, whether or not on spools; ink-pads, with or without boxes

98.09.00

Sealing wax (including bottle-sealing wax) in sticks, cakes or similar forms; copying pastes with a basis of gelatin, whether or not on a paper or textile backing

98.10.00

Mechanical lighters and similar lighters, including chemical and electrical lighters, and parts thereof, excluding flints and wicks

98.11.00

Smoking-pipes; pipe bowls, stems and other parts of smoking-pipes (including roughly shaped blocks of wood or root); cigar and cigarette holders and parts thereof

98.12.00

Combs, hair-slides and the like

100

98.13.00

Corset busks and similar supports for articles of apparel or clothing accessories

98.14.00

Scent and similar sprays of a kind used for toilet purposes, and mounts and heads therefor

100

98.15.00

Vacuum flasks and other vacuum vessels, complete with cases; parts thereof, other than glass inners

100

98.16.00

Tailors' dummies and other lay figures; automata and other animated displays of a kind used for shop-window dressing

99.06.00

Antiques of an age exceeding one hundred years

ANNEX III

System of export levy on fish products which Iceland may retain

Icelandic Law No 4 of 28 February 1966 as amended by Laws Nos 79 of 31 December 1968, 73 of 1 June 1970, 4 of 30 March 1971 and 17 of 4 May 1972, concerning export levy on fish products

Article 1

A levy shall be applied to exports of Icelandic fish products specified in this Law.

Fish caught by fishing vessels registered in Iceland shall be considered as Icelandic products even if such fish is caught outside Icelandic fishing limits and not processed ashore.

Article 2

In accordance with this Law, the export levy on fish products shall be applied as follows:

A levy of 2 300 Icelandic Crowns per ton shall be applied to exports of frozen fish fillets, frozen fish roes, salted whitefish, salted fish fillets, belly of salted cod, salted fish roes not elsewhere specified, salted fish bits, salted and frozen fish tongues, stockfish, dried fish heads, shellfish and preserved fish products in hermetic containers.

Should the levy applied under this Article exceed 4·5 % of the f.o.b. value of the fish products in question, the Ministry of Fisheries may decide to abolish the part of the levy which is in excess thereof.

2.	A levy of 3 % of the f.o.b. value shall be applied to exports of whole frozen fish, frozen fish waste, frozen Norway lobster, frozen shrimp, frozen capelin, capelin meal, capelin oil and hydrogenated cils and fats from fish or marine mammals.

3.	A levy of 5 % of the f.o.b. value shall be applied to exports of whale products other than preserved in hermetic containers.

A levy of 6 % of the f.o.b. value shall be applied to exports of fish meal, redfish meal, Norway lobster meal, shrimp meal, liver meal, codliver oil, redfish oil, whole frozen herring, frozen herring fillets, salted herring, salted herring fillets, salted lumpfish roes and other fish products not specified in this Article.

500 Icelandic Crowns per 100 kg of contents may be deducted from the f.o.b. value of salted herring and salted lumpfish roes to cover packing costs.

A levy of 7 % of the f.o.b. value shall be applied to exports of fresh and chilled fish.

The Ministry of Fisheries may, however, decide that they levy on fresh or chilled herring shall be equal to that which would have been applicable had the herring been processed in Iceland by the same method as it to be used abroad (see points 4 and 6 of this Article).

6.	A levy of 8 % of the f.o.b. value shall be applied to exports of herring meal, herring solubles and herring oil.

Seal products are not subject to the export levy.

For the purposes of point 1, uncooked preserved products in hermetic containers shall mean uncooked preserved products ready for consumption in hermetic containers of 10 kg net or less. Fully processed uncooked products in larger containers shall also be regarded as uncooked preserved products in hermetic containers if the exporter supplies proof that the value of the unprocessed product is less than one-third of the export value of the exported products.

Where Icelandic vessels sell, in foreign ports, fresh or processed fish products caught by their own or other vessels and subject to this levy, the said levy shall be applied on the gross value of such sales, less customs duties and other unloading and sales charges, in accordance with rules issued by the Ministry of Fisheries.

Article 3

The Treasury shall collect the export levy in accordance with the provisions of Article 2, and the receipts shall be distributed as follows:

1.	for payment of insurance premiums for fishing vessels in accordance with rules issued by the Ministry of Fisheries

82·0 %

2. to the Fisheries Loan Fund of Iceland

11·4 %

3. to the Fisheries Fund

3·1 %

4.	to the building of vessels for ocean and fishery research

1·8 %

5.	for the building of Fisheries Research Institutes

0·7 %

6.	to the Federation of Icelandic Fishing Vessels Owners

0·5 %

7.	to seamen's unions in accordance with rules issued by the Ministry of Fisheries

0·5 %

Payment of the insurance premiums for fishing vessels referred to in item 1 may be subject to the condition that the insurance company concerned be a member of the Underwriters' Reinsurance Union and be required to apply certain rules concerning calculation of premium rates, insurance terms and hull values.

Whalers may be exempted from these conditions and are then entitled to reimbursement of their contribution to the Fishing Vessels' Insurance Fund instead of the insurance premiums.

Article 4

The levy provided for in Article 2, points 2, 3 and 4, shall be applied to the selling price of the products, including packing, f.o.b. vessel in the first port of landing. The value of products sold c.i.f. or under other terms shall be adjusted to the f.o.b. value in accordance with rules issued by the Ministry of Trade.

Where unsold products are exported the export levy provided for in Article 2, points 2, 3 and 4, shall be calculated on the basis of the minimum export price stipulated in the export licence.

If the exporter supplies proof, within 6 months of the date shown on the bill of lading, that the price of an unsold fish product, as determined by the competent authority, is higher than the actual selling price, the Ministry of Finance shall refund the difference, subject to confirmation by the Ministry of Trade that sale at the lower price has been approved.

The levy provided for in Article 2, point 1, shall be applied to the net weight of the sold product, which must be indicated in the export documents.

Article 5

The export levy falls due as soon as a ship has been cleared for sailing or before landing, should customs clearance not be required. The Ministry of Fisheries may, however, authorize the shipper to pay the dues when he receives the foreign currency, provided that the transaction is carried out through an Icelandic bank and that he gives the Customs Authorities a promissory note, representing the exchange value of the sum due.

Article 6

Shippers of products covered by the provisions of this Law shall submit to the competent authority before a ship is cleared for sailing or before landing a duplicate or a certified copy of the bill of lading or other shipping documents, an export declaration, an invoice and, if required, a certificate of inspection, together with an export licence. If no export document has been issued, the shipper shall make a declaration regarding the quantity being shipped.

The provisions of this Article concerning the shipper shall also apply to the master of the ship, in the event of absence of or negligence by the shipper, and to the ship-brokers.

The levy shall be applied on the basis of the information contained in the documents mentioned in this Article.

Article 7

The ship and its cargo shall constitute surety for payment of the export levy.

Article 8

The competent authorities shall draw up a statement of export levies collected under the provisions of this Law in accordance with the instructions given by the Ministry of Finance and the rules relating to public accounts.

Article 9

Any infringement of this Law is liable to a fine unless another law provides for a stricter penalty. Moreover, any shipper, ship's master or ship-broker found guilty of giving incorrect information about a ship's cargo shall pay triple the export levy in respect of which the fraud was attempted.

The fines shall be paid to the Treasury.

Should the competent authorities suspect that the documents referred to in Article 6 are incorrect, they shall inspect the ship's cargo before shipment or landing, or shall by some other means obtain the documents necessary for this purpose.

Article 10

Infringements of this Law shall be tried under the provisions of the law governing criminal procedure.

Article 11

The Government shall be authorized to apply levies on the net weight of the products specified in Article 2, point 1, of this Law in accordance with Article 9 of Law No 77 of 28 April 1962 on the Fisheries Catch Equalization Fund and Article 9 of Act No 42 of 9 June 1960 on Fresh Fish Inspection.

Article 12

The Ministry of Fisheries may issue a regulation laying down further directives concerning the application of this law.

PROTOCOL No 1

concerning the treatment applicable to certain products

Article 1

1. Customs duties on imports into the Community as originally constituted of products falling within Chapters 48 or 49 of the Common Customs Tariff excluding heading No 48.09 (building board of wood pulp or of vegetable fibre, whether or not bonded with natural or artificial resins or with similar binders) shall be progressively abolished in accordance with the following timetable:

Timetable	Products falling within headings or sub-headings Nos 48.01 C II, 48.01 E, 48.07 B, 48.13 or 48.15 B Rates of duty applicable—percentage	Other products Percentage of basic duties applicable
1 April 1973	11·5	95
1 January 1974	11	90
1 January 1975	10·5	85
1 January 1976	10	80
1 July 1977	8	65
1 January 1979	6	50
1 January 1980	6	50
1 January 1981	4	35
1 January 1982	4	35
1 January 1983	2	20
1 January 1984	0	0

2. Customs duties on imports into Ireland of products specified in paragraph 1 shall be progressively abolished in accordance with the following timetable:

Timetable	Percentage of basic duties applicable
1 April 1973	85
1 January 1974	70
1 January 1975	55
1 January 1976	40
1 July 1977	20
1 January 1979	15
1 January 1980	15
1 January 1981	10
1 January 1982	10
1 January 1983	5
1 January 1984	0

3. Notwithstanding Article 3 of the Agreement, Denmark, Norway and the United Kingdom shall apply the following customs duties to imports of products specified in paragraph 1 which originate in Iceland:

Timetable	Products falling within headings or sub-headings Nos 48.01 C II, 48.01 E, 48.07 B, 48.13 or 48.15 B Rates of duty applicable—percentage	Other products Percentage of Common Customs Tariff duty applicable
1 April 1973	0	0
1 January 1974	3	25
1 January 1975	4·5	37·5
1 January 1976	6	50
1 July 1977	8	65
1 January 1979	6	50
1 January 1980	6	50
1 January 1981	4	35
1 January 1982	4	35
1 January 1983	2	20
1 January 1984	0	0

4. During the period from 1 January 1974 to 31 December 1983, Denmark, Norway and the United Kingdom shall be entitled to open each year, for imports of products originating in Iceland, zero-duty tariff quotas the amounts of which, shown in Annex A for 1974, shall be equal to the average amount of imports between 1968 and 1971 raised cumulatively by four increases of 5 %; after 1 January 1975 the amount of these tariff quotas shall be raised annually by 5 %.

5. The expression ‘the Community as originally constituted’ means the Kingdom of Belgium, the Federal Republic of Germany, the French Republic, the Italian Republic, the Grand Duchy of Luxembourg and the Kingdom of the Netherlands.

Article 2

1. Customs duties on imports into the Community as originally constituted and into Ireland of the products specified in paragraph 2 shall be progressively reduced to the follwing levels in accordance with the following timetable:

Timetable	Percentage of basic duties applicable
1 April 1973	95
1 January 1974	90
1 January 1975	85
1 January 1976	75
1 January 1977	60
1 January 1978	40	with a maximum of 3 % ad valorem (except subheadings Nos 78.01 A II and 79.01 A)
1 January 1979	20
1 January 1980	0

For tariff sub-headings Nos 78.01 A II and 79.01 A, listed in the table given in paragraph 2, the tariff reductions shall be made, as regards the Community as originally constituted and notwithstanding Article 5 (3) of the Agreement, rounded to the second decimal place.

2. The products referred to in paragraph 1 are the following:

Common Customs Tariff heading No

Description

ex 73.02

Ferro-alloys, excluding ferro-nickel and products covered by the ECSC Treaty

76.01

Unwrought aluminium; aluminium waste and scrap:

Unwrought

78.01

Unwrought lead (including argentiferous lead); lead waste and scrap

Unwrought

II.

Other

79.01

Unwrought zinc; zinc waste and scrap:

Unwrought

81.01

Tungsten (Wolfram), unwrought or wrought, and articles thereof

81.02

Molybdenum, unwrought or wrought, and articles thereof

81.03

Tantalum, unwrought or wrought, and articles thereof

81.04

Other base metals, unwrought or wrought, and articles thereof; cermets, unwrought or wrought, and articles thereof:

Cadmium

Cobalt

II.

Wrought

Chromium

Germanium

F.	Hafnium (celtium)

Manganese

H.	Niobium (columbium)

IJ.

Antimony

Titanium

Vanadium

M.	Uranium depleted in U 235

Zirconium

Rhenium

Q.	Gallium; indium; thallium

Cermets

Article 3

Imports to which the tariff treatment provided for in Articles 1 and 2 applies, except unwrought lead other than bullion lead (falling within subheading No 78.01 A II of the Common Customs Tariff), shall be subjected to annual indicative ceilings above which the customs duties applicable in respect of third countries may be reintroduced in accordance with the following provisions:

(a)

Taking into account the Community's right to suspend application of ceilings for certain products, the ceilings fixed for 1973 are shown in Annex B. These ceilings are calculated on the assumption that the Community as originally constituted and Ireland shall make the first tariff reduction on 1 April 1973. For 1974 the level of the ceilings shall correspond to that applied in 1973 readjusted on an annual basis for the Community and raised by 5 %. From 1 January 1975 the level of the ceilings shall be raised annually by 5 %.

For products covered by this Protocol but not included in Annex B, the Community reserves the right to introduce ceilings of which the level will be equal to the average amount of imports into the Community over the last four years for which statistics are available, increased by 5 %; for the following years, the levels of these ceilings shall be raised annually by 5 %.

(b)	Should, for two successive years, imports of a product subject to a ceiling be less than 90 % of the level fixed, the Community shall suspend the application of this ceiling.

(c)	In the event of short-term economic difficulties, the Community reserves the right, after consultation within the Joint Committee, to maintain for a year the level fixed for the preceding year.

(d)	On 1 December each year the Community shall notify the Joint Committee of the list of products subject to ceilings in the following year and of the levels of the ceilings.

(e)	Imports under the tariff quotas opened in accordance with Article 1 (4) and (5) shall also be set off against the ceiling levels fixed for the same products.

(f)

Notwithstanding Article 3 of the Agreement and Articles 1 and 2 of this Protocol, when a ceiling fixed for imports of a product covered by this Protocol is reached, Common Customs Tariff duties on imports of the product in question may be reimposed until the end of the calendar year.

In this event, prior to 1 July 1977:

(i)

Denmark, Norway and the United Kingdom shall reimpose customs duties as follows:

Years	Percentage of Common Customs Tariff duties applicable
1973	0
1974	40
1975	60
1976	80

(ii)	Ireland shall reimpose customs duties applicable to third countries.

The customs duties specified in Articles 1 and 2 of this Protocol shall be reintroduced on 1 January of the following year.

(g)	After 1 July 1977 the Contracting Parties shall examine within the Joint Committee the possibility of revising the percentage by which the levels of ceilings are raised, having regard to the trend of consumption and imports in the Community and to experience gained in applying this Article.

(h)	The ceilings shall be abolished at the end of the tariff-dismantling periods provided for in Articles 1 and 2 of this Protocol.

ANNEX A

List of tariff quotas for 1974

DENMARK, NORWAY, UNITED KINGDOM

Common Customs Tariff heading No

Description

Level (in metric tons)

Denmark

Norway

United Kingdom

Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard

134

—	other headings Nos of Chapter 48, excluding Nos 48.01 A and 48.09

Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans — subject to customs duties in the Common Customs Tariff (headings Nos 49.03, 49.05 A, 49.07 A, 49.07 C II, 49.08, 49.09, 49.10, 49.11 B)

1 804 (1)

(1) In sterling.

ANNEX B

List of ceilings for 1973

Common Customs Tariff heading No

Description

Level

(in metric tons)

76.01

Unwrought aluminium; aluminium waste and scrap

unwrought

27 276

PROTOCOL No 2

concerning products subject to special arrangements to take account of differences in the cost of agricultural products incorporated therein

Article 1

In order to take account of differences in the cost of the agricultural products incorporated in the goods specified in the tables annexed to this Protocol, the Agreement does not preclude:

(i)	the levying, upon import, of a variable component or fixed amount, or the application of internal price compensation measures;

(ii)	the application of measures adopted upon export.

Article 2

1. For the products specified in the tables annexed to this Protocol the basic duties shall be:

(a)	for the Community as originally constituted: the duties actually applied on 1 January 1972;

(b)

for Denmark, Ireland, Norway and the United Kingdom:

(i)

in respect of products covered by Regulation (EEC) No 1059/69:

—	for Ireland, on the one hand,

—	for Denmark, Norway and the United Kingdom, on the other hand, in respect of products not covered by the Convention establishing the European Free Trade Association:

the customs duties resulting from Article 47 of the ‘Act concerning the Conditions of Accession and the Adjustments to the Treaties’ drawn up and adopted within the Conference between the European Communities and the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland; the Joint Committee shall be informed of these basic duties in good time and in any case before the first reduction provided for in paragraph 2;

(ii)	in respect of the other products: the duties actually applied on 1 January 1972;

(c)

for Iceland:

(i)	in respect of products originating in the Community as originally constituted and in Ireland: the duties shown in Table II annexed to this Protocol;

(ii)	in respect of products originating in Denmark, Norway and the United Kingdom: the duties applied on 1 January 1972 in the framework of the European Free Trade Association.

(a)

The Community shall progressively abolish the difference between the basic duties defined in paragraph 1 and the duties applicable on 1 July 1977, which are shown in the tables annexed to this Protocol, by five reductions of 20 % each according to the timetable set out in Article 3 (2) of the Agreement.

However, if the duty applicable on 1 July 1977 is greater than the basic duty, the difference between these duties shall be reduced by 40% on 1 January 1974 and again reduced by 20% on each of the following dates:

1 January 1975,

1 January 1976,

1 July 1977.

(b)

Iceland shall progressively abolish the difference between the basic duties and the duties applicable on 1 January 1980, which are shown in the tables annexed to this Protocol, according to the timetable set out in Article 4 (1) of the Agreement.

3. Notwithstanding Article 3 (4) of the Agreement and subject to the application by the Community of Article 39 (5) of the ‘Act concerning the Conditions of Accession and the Adjustments to the Treaties’ drawn up and adopted within the Conference between the European Communities and the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland, as regards the specific duties or the specific part of the mixed duties of the customs tariff of the United Kingdom, paragraphs 1 and 2 shall be applied, with rounding to the fourth decimal place for the products listed below:

United Kingdom Customs Tariff heading No	Description
22.06	Vermouths, and other wines of fresh grapes flavoured with aromatic extracts
ex 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:
	— Spirits other than rum, arrack, tafia, gin, whisky, vodka with an ethyl alcohol content of 45·2o or less, and plum, pear or cherry brandy, containing eggs or egg yolk and/or sugar (sucrose or invert sugar)

4. For products falling within headings Nos 19.03, 22.06 and 35.01 B of the United Kingdom Customs Tariff and listed in Table I annexed to this Protocol, the United Kingdom may defer the first of the tariff reductions referred to in paragraph 2 until 1 July 1973.

5. In respect of the products in list 2 of Table II annexed to this Protocol which are subject to customs duties of a fiscal nature when imported into Iceland, Article 5 (2) of the Agreement shall apply to the element of industrial protection in such duties.

Article 3

1. This Protocol shall also apply to the alcoholic beverages of subheading No 22.09 C of the Common Customs Tariff not specified in Tables I and II annexed to this Protocol. The rules governing tariff reductions applicable to these products shall be decided by the Joint Committee.

When defining these rules or at a later date, the Joint Committee shall decide whether to include in this Protocol other products of Chapters 1 to 24 of the Brussels Nomenclature which are not subject to agricultural regulations in the territories of the Contracting Parties.

2. On this occasion the Joint Committee shall supplement, if necessary, Annexes II and III to Protocol No 3.

TABLE I

EUROPEAN ECONOMIC COMMUNITY

Common Customs Tariff heading No

Description

Basic duties

Duty applicable on 1 July 1977

15.10

Fatty acids; acid oils from refining; fatty alcohols:

ex C.

other fatty acids; acid oils from refining:

—	Products obtained from pinewood, with a fatty acid content of 90 % or more by weight

4·5 %

17.04

Sugar confectionery, not containing cocoa:

A.	Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances

21 %

12 %

B.	Chewing gum

8 % + vc with max. of 23 %

C.	White chocolate

13 % + vc with max. of 27 % + ads

Other

13 % + vc with max. of 27 % + ads

18.06

Chocolate and other food preparations containing cocoa:

A.	Cocoa powder, not otherwise sweetened than by the addition of sucrose

10 % + vc

B.	Ice-cream (not including ice-cream powder) and other ices

12 % + vc with max. of 27 % + ads

C.	Chocolate and chocolate goods, whether or not filled; sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa

12 % + vc with max. of 27 % + ads

Other:

I.	Containing no milkfats or containing less than 1·5 % by weight of such fats:

(a)	in immediate packings of a net capacity of 500 g or less

12 % + vc with max. of 27 % + ads

(b)

other:

—	in immediate packings of a net capacity of more than 500 g but of not more than 1 kg

19 % + vc

—

other

19 % + vc

6 % + vc

II.	containing by weight of milkfats:

(a)	1·5 % or more not more than 6·5 %:

1.	in immediate packings of a net capacity of 500 g or less

12 % + vc with max. of 27 % + ads

other:

—	in immediate packings of a net capacity of more than 500 g but of not more than 1 kg

19 % + vc

—

other

19 % + vc

6 % + vc

D. II. (b)

more than 6·5 % but less than 26 %:

1.	in immediate packings of a net capacity of 500 g or less

12 % + vc

other:

—	in immediate packings of a net capacity of more than 500 g but of not more than 1 kg

19 % + vc

—

other

19 % + vc

6 % + vc

(c)	26 % or more:

1.	in immediate packings of a net capacity of 500 g or less

12 % + vc

other:

—	in immediate packings of a net capacity of more than 500 g but of not more than 1 kg

19 % + vc

—

other

19 % + vc

6 % + vc

19.01

Malt extract

8 % + vc

19.02

Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa

11 % + vc

19.03

Macaroni, spaghetti and similar products

12 % + vc

19.04

Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches

10 % + vc

19.05

Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products)

8 % + vc

19.06

Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

7 % + vc

19.07

Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit:

A.	Crispbread

9 % + vc with max. of 24 % + adf

Matzos

6 % + vc with max. of 20 % + adf

C.	Gluten bread for diabetics

14 % + vc

Other

14 % + vc

19.08

Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion:

A.	Gingerbread and the like

13 % + vc

Other

13 % + vc with max. of 30 % + adf or 35 % + ads

21.01

Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof:

A.	Roasted chicory and other roasted coffee substitutes:

II.

other

8 % + vc

B.	Extracts, essences and concentrates of the products described under subheading A:

II.

other

14 % + vc

21.04

Sauces; mixed condiments and mixed seasonings:

other

—	containing tomato

18 %

10 %

—	not specified

18 %

6 %

21.05

Soups and broths, in liquid, solid or powder form; homogenized composite food preparations:

A.	soups and broths, in liquid, solid or powder form:

—	containing tomato

18 %

10 %

—	not specified

18 %

6 %

21.06

Natural yeasts (active or inactive); prepared baking powders:

A.	Active natural yeasts:

II.	Bakers' yeasts

15 % + vc

B.	Inactive natural yeasts:

I.	in tablet, cube or similar form, or in immediate packings of a net capacity of 1 kg or less

13 %

4 %

II.

other

8 %

4 %

21.07

Food preparations not elsewhere specified or included:

A.	Cereals in grain or ear form, pre-cooked or otherwise prepared

13 % + vc

B.	Ravioli, macaroni, spaghetti and similar products, not stuffed, cooked; the foregoing preparations, stuffed

13 % + vc

C.	Ice-cream (not including ice-cream powder) and other ices

13 % + vc

D.	Prepared yoghourt; prepared milk, in powder form, for use as infants' food or for dietetic or culinary purposes

13 % + vc

E.	Cheese fondues

13 % + vc with max. of 35 UA per 100 kg net weight

vc with max. of 25 UA per 100 kg net weight

other:

I.	containing no milkfats or containing less than 1·5 % by weight of such fats:

(a)	containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose):

ex 1.

containing no starch or less than 5 % by weight of starch:

—	hydrolysates of proteins; autolysates of yeast

20 %

6 %

2.	containing by weight of starch 5 % or more

13 % + vc

F. I. (b)

containing 5 % or more but less than 15 % by weight of sucrose (including invert sugar expressed as sucrose)

13 % + vc

(c)	containing 15 % or more but less than 30 % by weight of sucrose (including invert sugar expressed as sucrose)

13 % + vc

(d)	containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar expressed as sucrose)

13 % + vc

(e)	containing 50 % or more but less than 85 % by weight of sucrose (including invert sugar expressed as sucrose)

13 % + vc

(f)	containing 85 % or more by weight of sucrose (including invert sugar expressed as sucrose)

13 % + vc

II.	containing 1·5 % or more but less than 6 % by weight of milkfats

13 % + vc

III.	containing 6 % or more but less than 12 % by weight of milkfats

13 % + vc

IV.	containing 12 % or more but less than 18 % by weight of milkfats

13 % + vc

V.	containing 18 % or more but less than 26 % by weight of milkfats

13 % + vc

VI.	containing 26 % or more but less than 45 % by weight of milkfats:

—	in immediate packings of a net capacity of 1 kg or less

13 % + vc

—

other

13 % + vc

6 % + vc

VII.	containing 45 % or more but less than 65 % by weight of milkfats:

—	in immediate packings of a net capacity of 1 kg or less

13 % + vc

—

other

13 % + vc

6 % + vc

VIII.

containing 65 % or more but less than 85 % by weight of milkfats:

—	in immediate packings of a net capacity of 1 kg or less

13 % + vc

—

other

13 % + vc

6 % + vc

IX.	containing 85 % or more by weight of milkfats:

—	in immediate packings of a net capacity of 1 kg or less

13 % + vc

—

other

13 % + vc

6 % + vc

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:

ex A.

not containing milk or milkfats:

—	containing sugar (sucrose or invert sugar)

15 %

other

8 % + vc

22.03

Beer made from malt

24 %

10 %

22.06

Vermouths, and other wines of fresh grapes flavoured with aromatic extracts:

A.	of an actual alcoholic strength of 18o or less, in containers containing:

I.	2 litres or less

17 UA/hl

II.	more than 2 litres

14 UA/hl

B.	of an actual alcoholic strength exceeding 18o but not exceeding 22o, in containers containing:

I.	2 litres or less

19 UA/hl

II.	more than 2 litres

16 UA/hl

C.	of an actual alcoholic strength exceeding 22o, in containers containing:

I.	2 litres or less

1·60 UA/hl per degree of alcohol + 10 UA/hl

II.	more than 2 litres

1·60 UA/hl per degree of alcohol

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:

C.	Spirituous beverages:

ex V.

other:

—	containing eggs or egg yolks and/or sugar (sucrose or invert sugar), in containers containing:

(a)	2 litres or less

1·60 UA/hl per degree of alcohol + 10 UA/hl

1 UA/hl per degree of alcohol + 6 UA/hl

(b)	more than 2 litres

1·60 UA/hl per degree of alcohol

1 UA/hl per degree of alcohol

29.04

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

C.	Polyhydric alcohols:

II.

Mannitol

12 % + vc

8 % + vc

III.

Sorbitol

(a)	in aqueous solutions:

1.	containing 2 % or less by weight of mannitol, calculated on the sorbitol content

12 % + vc

6 % + vc

other

9 % + vc

6 % + vc

(b)

other:

1.	containing 2 % or less by weight of mannitol, calculated on the sorbitol content

12 % + vc

6 % + vc

other

9 % + vc

6 % + vc

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:

—	Methyl glucosides

144 %

8 %

29.14

Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

ex A.

Saturated acyclic monocarboxylic acids:

—	Esters of mannitol and esters of sorbitol

from 8·8 % to 18·4 %

8 %

ex B.

Unsaturated acyclic monocarboxylic acids:

—	Esters of mannitol and esters of sorbitol

from 12 % to 13·6 %

8 %

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

10·4 %

29.16

Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other single or complex oxygen-function carboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

A.	Carboxylic acids with alcohol function:

I.	Lactic acid and its salts and esters

13·6 %

IV.	Citric acid and its salts and esters:

(a)	Citric acid

15·2 %

(b)	Crude calcium citrate

5·6 %

(c)

other

16 %

ex VIII.

other:

—	glyceric, glycollic, saccharonic, isosaccharonic and heptasaccharic acids and their salts and esters

12 %

8 %

29.35

Heterocyclic compounds; nucleic acids:

ex Q.

other:

—	anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol

10·4 %

8 %

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:

other

20 %

8 %

29.44

Antibiotics:

A.	Penicillins

16·8 %

35.01

Casein, caseinates and other casein derivatives; casein glues:

Casein:

I	for the manufacture of regenerated textile fibres (1)

2 %

II	for industrial uses other than the manufacture of foodstuffs or fodder (1):

—	with a water content of 50 % or more by weight

5 %

—

other

5 %

3 %

III

other

14 %

12 %

B.	Casein glues

13 %

11 %

other

10 %

8 %

35.05

Dextrins and dextrin glues; soluble or roasted starches; starch glues:

A.	Dextrins; soluble or roasted starches

14 % + vc

B.	Glues made from dextrin or from starch

13 % + vc with max. of 18 %

35.06

Prepared glues not elsewhere specified or included; products suitable for use as glues, put up for sale by retail as glues in packages not exceeding a net weight of 1 kg:

A.	Prepared glues not elsewhere specified or included:

ex II.

other glues;

—	with a basis of sodium silicate emulsion

12·8 %

ex B.

Products suitable for use as glues, put up for sale by retail as glues in packages not exceeding a net weight of 1 kg:

—	with a basis of sodium silicate emulsion

15·2 %

38.12

Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries:

A.	Prepared glazings and prepared dressings:

I.	with a basis of amylaceous substances

13 % + vc with max. of 20 %

38.19

Q.	Foundry core binders based on synthetic resins

12·8 %

8 %

ex T.

other:

—	products of sorbitol cracking

14·4 %

8 %

39.02

ex C.

other:

—	adhesives with a basis of resin emulsions

from 12 % to 18·4 %

39.06

Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn:

ex B.

other:

—

Dextran

16 %

6 %

—	not specified, excluding linoxyn

16 %

8 %

(1) Entry under this subheading is subject to conditions to be determined by the competent authorities.

Note: The abbreviations vc, ads, adf appearing in this list mean ‘variable component’, ‘additional duty on sugar’ and ‘additional duty on flour’.

TABLE II

ICELAND

List 1

Icelandic Customs Tariff heading No	Description	Basic duties	Duty applicable on 1 January 1980
17.04	Sugar confectionery, not containing cocoa:
04	Chewing gum whether or not covered with sugar	100 %	40 %
09	Other	100 %	40 %
18.06	Chocolate and other food preparations containing cocoa:
09	Other	100 %	40 %
19.01.00	Malt extract	50 %	20 %
19.06.00	Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	80 %	32 %
19.07.00	Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit	80 %	32 %
19.08.00	Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion	80 %	32 %
21.01.00	Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof	70 %	28 %
21.05	Soups and broths, in liquid, solid or powder form:
02	Other	100 %	40 %
21.06	Natural yeasts (active or inactive); prepared baking powders:
01	Yeast, active or inactive	80 %	32 %
02	Baking powders, prepared	100 %	40 %
21.07.02	Powders for table creams	100 %	40 %
22.02.00	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	100 %	40 %
22.03.00	Beer made from malt	100 %	40 %
35.01.00	Casein, caseinates and other casein derivatives; casein glues	30 %	12 %
35.06	Prepared glues not elsewhere specified or included; products suitable for use as glues, put up for sale by retail as glues in packages not exceeding a net weight of 1 kg:
01	In retail packages not exceeding a net weight of 1 kg	40 %	16 %
09	Other	30 %	12 %

List 2

PRODUCTS WHICH ARE NOT MADE IN ICELAND AND WHICH ARE SUBJECT TO CUSTOMS DUTIES OF A FISCAL NATURE WHEN IMPORTED

Icelandic Customs Tariff heading No	Description	Duty applicable on 1 January 1972
19.02	Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa:
01	Powders for table creams	100 %
09	Other	50 %
19.03.00	Macaroni, spaghetti and similar products	60 %
19.04.00	Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches	20 %
19.05.00	Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products)	50 %
21.07	Food preparations not elsewhere specified or included:
01	Non-alcoholic concentrated extracts for making beverages	30 %
03	Distress foods, provided the containers make plain their special use	20 %
04	Foods specially prepared for diabetics, provided the containers make plain their special use	50 %
05	Half-prepared cereals	50 %
06	Maize prepared or preserved	60 %
07	Fruit juice, prepared and mixed in densities other than those specified under heading 20.07	50 %
09	Other	100 %
22.06	Vermouths, and other wines of fresh grapes flavoured with aromatic extracts	20 %
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:
01	Ethanol, undenatured, of a strength of less than 80 % by volume	25 %
02	Aqua vitae	20 %
03	Geneva	20 %
04	Gin	20 %
05	Cognac	20 %
06	Vodka	20 %
07	Whisky	20 %
08	Concentrated extracts for the manufacture of beverages	20 %
09	Other	20 %
29.04	Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29	Other	18 %
29.10.00	Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives	18 %
29.14	Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
01	Acetic acid, its salts, esters and anhydrides	18 %
09	Other	18 %
29.15.00	Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives	18 %
29.16.00	Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other single or complex oxygen-function carboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives	18 %
29.35.00	Heterocyclic compounds; nucleic acids	18 %
29.43.00	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	18 %
29.44.00	Antibiotics	10 %
35.05.00	Dextrins and dextrin glues; soluble or roasted starches; starch glues	25 %
38.12.00	Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries	25 %
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:
	Chemical products and preparations other than those of subheading 20
19	Other	50 %
39.02	Polymerisation and copolymerisation products (for example, polyethylene, polytetrahaloethylenes, polyisolbutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indene resins):
99	Other	40 %
39.06	Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn:
09	Other	30 %

PROTOCOL No 3

concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

TITLE I

Definition of the concept of ‘originating products’

Article 1

For the purpose of implementing the Agreement, and without prejudice to the provisions of Articles 2 and 3 of this Protocol, the following products shall be considered as:

products originating in the Community:

(a)	products wholly obtained in the Community;

(b)

products obtained in the Community in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 5. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in Iceland;

products originating in Iceland:

(a)	products wholly obtained in Iceland;

(b)

products obtained in Iceland in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 5. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in the Community.

The products in List C shall be temporarily excluded from the scope of this Protocol.

Article 2

1. Inasmuch as trade between the Community and Austria, Finland, Portugal, Sweden and Switzerland and between Iceland and the latter five countries and also between each of those five countries themselves is governed by agreements containing rules identical to those in this Protocol, the following products shall also be considered as:

products originating in the Community: those products referred to in Article 1 (1) which, after being exported from the Community, have undergone no working or processing in any of those five countries or have not undergone sufficient working or processing there to confer on them the status of products originating in any of those countries by virtue of provisions corresponding to those of Article 1 (1) (b) or (2) (b) of this Protocol contained in the agreements referred to above, provided that:

(a)	only products originating in any of those five countries or in the Community or in Iceland have been used in the course of the working or processing;

(b)

where a percentage rule limits, in the Lists A or B referred to in Article 5, the proportion in value of non-originating products that can be incorporated under certain circumstances, the added value has been acquired in each of the countries in accordance with the percentage rules and with the other rules contained in the said lists without any possibility of cumulation from one country to another;

products originating in Iceland: those products referred to in Article 1 (2) which, after being exported from Iceland, have undergone no working or processing in any one of these five countries or have undergone working or processing insufficient to confer on them the status of products originating in any of those countries by virtue of provisions corresponding to those of Article 1 (1) (b) or (2) (b) of this Protocol contained in the agreements referred to above, provided that:

(a)	only products originating in any one of those five countries or in the Community or in Iceland have been used in the course of the working or processing;

(b)

where a percentage rules limits, in the Lists A or B referred to in Article 5, the proportion in value of non-originating products that can be incorporated under certain circumstances, the added value has been acquired in each of the countries in accordance with the percentage rules and with the other rules contained in the said lists without any possibility of cumulation from one country to another.

2. For the purpose of implementing paragraph 1 (A) (a) and (B) (a), the fact that products other than those referred to therein are used in a proportion not exceeding in total value 5 % of the value of the products obtained and imported into Iceland or the Community does not affect the determination of origin of the latter products, provided that they would not have caused the products exported from the Community or Iceland in the first place to lose their status of products originating in the Community or in Iceland had they been incorporated there.

3. In the cases referred to in paragraph 1 (A) (b) and (B) (b) and paragraph 2, no non-originating product may be incorporated if it undergoes only the working or processing provided for in Article 5 (3).

Article 3

Notwithstanding the provisions of Article 2 and provided that all the conditions laid down in that article are nevertheless fulfilled, the products obtained shall not continue to be considered as products originating in the Community or in Iceland respectively unless the value of the products worked or processed originating in the Community or in Iceland represents the highest percentage of the value of the products obtained. If this is not so, the latter products are considered as originating in the country where the added value acquired represents the highest percentage of their value.

Article 4

The following shall be considered as wholly obtained either in the Community or in Iceland within the meaning of Article 1 (1) (a) and (2) (a):

(a)	mineral products extracted from their soil or from their seabed;

(b)	vegetable products harvested there;

(c)	live animals born and raised there;

(d)	products from live animals raised there;

(e)	products obtained by hunting or fishing conducted there;

(f)	products of sea fishing and other products taken from the sea by their vessels;

(g)	products made aboard their factory ships exclusively from products referred to in subparagraph (f);

(h)	used articles collected there fit only for the recovery of raw materials;

(i)	waste and scrap resulting from manufacturing operations conducted there;

(j)	goods produced there exclusively from products specified in subparagraphs (a) to (i).

Article 5

1. For the purpose of implementing Article 1 (1) (b) and (2) (b) the following shall be considered as sufficient working or processing:

(a)	working or processing as a result of which the goods obtained receive a classification under a tariff heading other than that covering each of the products worked or processed, except, however, working or processing specified in List A, where the special provisions of that list apply;

(b)	working or processing specified in List B.

‘Sections’, ‘Chapters’ and ‘tariff headings’ shall mean the Sections, Chapters and tariff headings in the Brussels Nomenclature for the Classification of Goods in Customs Tariffs.

2. When, for a given product obtained, a percentage rule limits in List A and in List B the value of the materials and parts which can be used, the total value of these materials and parts, whether or not they have changed tariff heading in the course of the working, processing or assembly within the limits and under the conditions laid down in each of those two lists, may not exceed, in relation to the value of the product obtained, the value corresponding either to the common rate, if the rates are identical in both lists, or to the higher of the two if they are different.

3. For the purpose of implementing Article 1 (1) (b) and (2) (b), the following shall still be considered as insufficient working or processing to confer the status of orginating product, whether or not there is a change of tariff heading:

(a)	operations to ensure the preservation of merchandise in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);

(b)	simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up;

(c)

(i)	changes of packing and breaking up and assembly of consignments;

(ii)	simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing operations;

(d)	affixing marks, labels or other like distinguishing signs on products or their packaging;

(e)	simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this Protocol to enable them to be considered as originating either in the Community or in Iceland;

(f)	simple assembly of parts of articles to constitute a complete article;

(g)	a combination of two or more operations specified in subparagraphs (a) to (f);

(h)	slaughter of animals.

Article 6

1. Where the Lists A and B referred to in Article 5 provide that goods obtained in the Community or in Iceland shall be considered as originating therein only if the value of the products worked or processed does not exceed a given percentage of the value of the goods obtained, the values to be taken into consideration for determining such percentage shall be:

—

on the one hand,

—	as regards products whose importation can be proved: their customs value at the time of importation;

—	as regards products of undetermined origin: the earliest ascertainable price paid for such products in the territory of the Contracting Party where manufacture takes place;

—	and on the other hand, the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation.

This Article also applies for the implementation of Articles 2 and 3.

2. Where Articles 2 and 3 apply, ‘added value acquired’ shall be understood as meaning the difference between the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation from the country concerned or from the Community and the customs value of all the products imported and worked or processed in that country or in the Community.

Article 7

Goods originating in Iceland or in the Community and constituting one single shipment which is not split up may be transported through territory other than that of the Community, Iceland, Austria, Finland, Portugal, Sweden or Switzerland, with, should the occasion arise, transhipment or temporary warehousing in such territory, provided that the crossing of the latter territory- is justified for geographical reasons, that the goods have remained under the surveillance of the customs authorities in the country of transit or of warehousing, that they have not entered into the commerce of such countries or been delivered for home use there and have not undergone operations other than unloading, reloading or any operation designed to preserve them in good condition.

TITLE II

Arrangements for administrative cooperation

Article 8

1. Originating products within the meaning of Article 1 of this Protocol shall, on import into the Community or into Iceland, benefit from the provisions of the Agreement upon submission of an A.1S.1 movement certificate, a specimen of which is given in Annex V to this Protocol, issued by the customs authorities of Iceland or of the Member States of the Community.

2. Where Article 2 and, where appropriate, Article 3 are applied, A.W.1 movement certificates, a specimen of which is given in Annex VI to this Protocol, shall be used. They shall be issued by the customs authorities of each of the countries concerned where the goods have either been held before their re-exportation in the same state or undergone the working or processing referred to in Article 2, upon presentation of the movement certificates issued previously.

3. In order that the customs authorities may satisfy themselves as to the conditions in which the goods have been kept in the territory of each of the countries concerned in cases where they have not been placed in a bonded warehouse and are to be re-exported in the same state, the movement certificates issued earlier and presented on importation of the goods shall, at the request of the holder of the goods, be duly endorsed at the time of importation and thereafter every six months by the said authorities.

4. The customs authorities of Iceland and of the Member States of the Community shall be authorized to issue the movement certificates specified in the agreements referred to in Article 2 under the conditions laid down in those agreements provided that the goods covered by the certificates are in the territory of Iceland or of the Community. A specimen of the certificate to be used is given in Annex VI to this Protocol.

5. Where the term ‘movement certificate’ or ‘movement certificates’ is used in this Protocol and it is not specified whether the certificate or certificates concerned are of the type described in paragraph 1 or of the type described in paragraph 2, the relevant provisions shall apply equally to both types of certificate.

Article 9

A movement certificate shall be issued only on application having been made in writing by the exporter, on the form prescribed for this purpose.

Article 10

1. A movement certificate shall be issued by the customs authorities of the exporting State when the goods to which it relates are exported. It shall be made available to the exporter as soon as actual exportation has been effected or ensured.

In exceptional circumstances a movement certificate may also be issued after exportation of the goods to which it relates if it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances. In this case, the certificate shall bear a special reference to the conditions in which it was issued.

A movement certificate may be issued only where it can serve as the documentary evidence required for the purpose of implementing the preferential treatment provided for in the Agreement.

2. A movement certificate issued under the conditions laid down in Article 8 (2) or (4) must bear references to the movement certificate or certificates issued earlier upon presentation of which it is issued.

3. Applications for movement certificates and for certificates referred to in paragraph 2, upon presentation of which new certificates are issued, must be preserved for at least two years by the customs authorities of the exporting country.

Article 11

1. A movement certificate must be submitted, within four months of the date of issue by the customs authorities of the exporting State, to the customs authorities of the importing State where the goods are entered.

2. A movement certificate which is submitted to the customs authorities of the importing State after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit the certificate by the final date set is due to reasons of force majeure or exceptional circumstances.

In other cases of belated presentation, the customs authorities of the importing State may accept the certificates where the goods have been submitted to them before the said final date.

3. Movement certificates, whether or not endorsed in the conditions laid down in Article 8 (3), shall be preserved by the customs authorities of the importing State in accordance with the rules in force in that State.

Article 12

Movement certificates shall be made out on the appropriate form, specimens of which are given in Annexes V and VI to this Protocol, in one of the languages in which the Agreement is drawn up, and in accordance with the provisions of the domestic law of the exporting State. If they are handwritten, they shall be completed in ink in printscript.

Each certificate shall measure 210 × 297 mm. The paper used must be white sized writing paper not containing mechanical pulp and weighing not less than 25 grammes per square metre. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

The Member States of the Community and Iceland may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case, each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number by which it can be identified.

Article 13

Movement certificates shall be submitted to customs authorities in the importing State, in accordance with the procedures laid down by that State. The said authorities may require a translation of a certificate. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the goods meet the conditions required for the implementation of the Agreement.

Article 14

1. The Community and Iceland shall admit goods sent as small packages to private persons or forming part of travellers' personal luggage as originating products benefiting from the Agreement without requiring the production of a movement certificate, provided that such goods are not imported by way of trade and have been declared as meeting the conditions required for the application of these provisions, and where there is no doubt as to the veracity of such declaration.

2. Importations which are occasional and consist solely of goods for the personal use of the recipients or travellers or their families shall not be considered as importations by way of trade if it is evident from the nature and quantity of the goods that no commercial purpose is in view. Furthermore, the total value of these goods must not exceed 60 units of account in the case of small packages or 200 units of account in the case of the contents of travellers' personal luggage.

3. The unit of account (UA) has a value of 0·88867088 g of fine gold. Should the unit of account be changed, the Contracting Parties shall make contact with each other at Joint Committee level to redefine the value in terms of gold.

Article 15

1. Goods sent from the Community or from Iceland for exhibition in a country other than those referred to in Article 2 and sold after the exhibition for importation into Iceland or into the Community shall benefit on importation from the provisions of the Agreement on condition that the goods meet the requirements of this Protocol entitling them to be recognized as originating in the Community or in Iceland and provided that it is shown to the satisfaction of the customs authorities that:

(a)	an exporter has consigned these goods from the Community or from Iceland to the country in which the exhibition is held and has exhibited them there;

(b)	the goods have been sold or otherwise disposed of by that exporter to someone in Iceland or in the Community;

(c)	the goods have been consigned during the exhibition or immediately thereafter to Iceland or to the Community in the state in which they were sent for exhibition;

(d)	the goods have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. A movement certificate must be produced to the customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the goods and the conditions under which they have been exhibited may be required.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign goods, and during which the goods remain under customs control.

Article 16

In order to ensure the proper application of the provisions of this Title, the Member States of the Community and Iceland shall assist each other, through their respective customs administrations, in checking the authenticity and accuracy of movement certificates, including those issued under Article 8 (4).

The Joint Committee shall be authorized to take any decisions necessary for the methods of administrative cooperation to be applied at the due time in the Community and in Iceland.

Article 17

Penalties shall be imposed on any person who draws up or causes to be drawn up a document which contains incorrect particulars for the purpose of obtaining a movement certificate enabling goods to be accepted as eligible for preferential treatment.

TITLE III

Final Provisions

Article 18

The Community and Iceland shall take any measures necessary to enable movement certificates to be submitted, in accordance with Article 13 of this Protocol, as from 1 April 1973.

Article 19

The Community and Iceland shall each take the steps necessary to implement this Protocol.

Article 20

The explanatory notes, Lists A, B and C, and the specimens of movement certificates shall form an integral part of this Protocol.

Article 21

Goods which conform to the provisions of Title I and which, on 1 April 1973, are either being transported or being held in the Community or in Iceland in temporary storage, in bonded warehouses or in free zones, may be allowed to benefit from the provisions of the Agreement, subject to the submission—within four months of that date—to the customs authorities of the importing State of a movement certificate, drawn up retroactively by the competent authorities of the exporting State, and of any documents that provide supporting evidence of the conditions of transport.

Article 22

The Contracting Parties undertake to introduce any measures necessary to ensure that the movement certificates which the customs authorities of the Member States of the Community and of Iceland are authorized to issue in pursuance of the agreements referred to in Article 2 are issued under the conditions laid down by those agreements. They also undertake to provide the administrative cooperation necessary for this purpose, in particular to check on the itinerary of goods traded under the agreements referred to in Article 2 and the places in which they have been held.

Article 23

1. Without prejudice to Article 1 of Protocol No 2, no drawback or remission of any kind may be granted from customs duties in the Community or in Iceland in respect of products used in manufacture which do not originate in the Community, Iceland or the countries specified in Article 2 of this Protocol, as from the date on which the duty applicable to originating products of the same kind has been reduced in the Community and in Iceland to 40% of the basic duty.

2. Without prejudice to Article 1 of Protocol No 2, no drawback or remission of any kind may be granted from customs duties in Denmark, Norway or the United Kingdom in respect of products imported and used in the manufacture of goods for which a movement certificate is issued by the customs authorities of any of these three countries for the purpose of benefiting in Iceland from the tariff provisions in force in Iceland and covered by Article 3 (1) and Article 4 of the Agreement. This rule does not, however, apply where the products used are those referred to in Article 25 (1) of this Protocol.

3. Without prejudice to Article 1 of Protocol No 2, no drawback or remission of any kind may be granted from customs duties in Iceland in respect of imported products used in the manufacture of goods for which a movement certificate is issued by the customs authorities of Iceland for the purpose of benefiting in Denmark, Norway or the United Kingdom from the tariff provisions in force in these three countries and covered by Article 3 (1) and Article 4 of the Agreement. This rule does not, however, apply where the products used are those referred to in Article 25 (1) of this Protocol.

4. In this and the following articles, the term ‘customs duties’ also means charges having an effect equivalent to customs duties.

Article 24

1. Movement certificates may, where appropriate, be required to indicate that the products to which they relate have acquired the status of originating products and have undergone any additional processing solely in Iceland or in Denmark, Norway, the United Kingdom or the other five countries specified in Article 2 of this. Protocol until the date from which the customs duties applicable to the said products are abolished between the Community as originally constituted and Ireland, on the one hand, and Iceland, on the other hand.

2. In other cases, they may, where appropriate, be required to indicate the added value acquired in each of the following territories:

(i)	the Community as originally constituted,

(ii)

Ireland,

(iii)

Denmark, Norway, the United Kingdom,

(iv)

Iceland

(v)	each of the five countries specified in Article 2 of this Protocol.

Article 25

1. On importation into Iceland or into Denmark, Norway or the United Kingdom, the tariff provisions in force in Iceland or in those three countries and covered by Article 3 (1) of the Agreement may benefit only those products for which a movement certificate has been issued indicating that they have acquired the status of originating products and undergone any additional processing solely in Iceland or in the three countries referred to above or in the other five countries specified in Article 2 of this Protocol.

2. In any cases other than those referred to in paragraph 1, Iceland or the Community may adopt transitional provisions for the purpose of not levying the duties provided for in Article 3 (2) of the Agreement on the value corresponding to the value of the products originating in Iceland or in the Community which have been worked or processed to obtain other products fulfilling the conditions laid down in this Protocol and which are subsequently imported into Iceland or into the Community.

Article 26

The Contracting Parties shall take any measures necessary for the conclusion of arrangements with Austria, Finland, Portugal, Sweden and Switzerland enabling this Protocol to be applied.

Article 27

1. For the purpose of implementing Article 2 (1) (A) of this Protocol, any product originating in one of the five countries referred to in that Article shall be treated as a non-originating product during the period or periods in which Iceland applies the rate of duty applicable to third countries or any corresponding safeguard measure to that product in respect of the said country under the provisions governing trade between Iceland and the five countries referred to in the aforementioned Article 2.

2. For the purpose of implementing Article 2 (1) (B) of this Protocol, any product originating in one of the five countries referred to in that Article shall be treated as a non-originating product during the period or periods in which the Community applies the rate of duty applicable to third countries to that product in respect of the said country under the Agreement concluded by the Community with that country.

Article 28

The Joint Committee may decide to amend the provisions of Title I, Article 5 (3), of Title II, of Title III, Articles 23, 24 and 25, and of Annexes I, II, III, V and VI to this Protocol. It shall, in particular, be authorized to take any measures necessary to adapt them to the particular requirements of specific goods or certain forms of transport.

ANNEX I

EXPLANATORY NOTES

Note 1 — Article 1

The terms ‘the Community’ or ‘Iceland’ shall also cover the territorial waters of the Member States of the Community or of Iceland respectively.

Vessels operating on the high seas, including factory ships, on which the fish caught is worked or processed shall be considered as part of the territory of the State to which they belong provided that they satisfy the conditions set out in Explanatory Note 5.

Note 2 — Articles 1, 2 and 3

In order to determine whether goods originate in the Community or in Iceland or in one of the countries specified in Article 2, it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such goods originate in third countries or not.

Note 3 — Articles 2 and 5

For the purpose of implementing Article 2 paragraph 1 (A) (b) and (B) (b), the percentage rule must be observed by referring, for the added value acquired, to the provisions contained in Lists A and B. Where the products obtained appear in List A, the percentage rule therefore constitutes a criterion additional to that of change of tariff heading for any non-originating product used. Likewise the provisions ruling out the possibility of cumulating the percentages shown in Lists A and B for any one product obtained are applicable in each country for the added value acquired.

Note 4 — Articles 1, 2 and 3

Packing shall be considered as forming a whole with the goods contained therein. This provision, however, shall not apply to packing which is not of the normal type for the article packed and which has intrinsic utilization value and is of a durable nature, apart from its function as packing.

Note 5 — Article 4 (f)

The term ‘their vessels’ shall apply only to vessels:

(a)	which are registered or recorded in a Member State of the Community or in Iceland;

(b)	which sail under the flag of a Member State of the Community or of Iceland;

(c)

which are at least 50 % owned by nationals of Member States of the Community or of Iceland or by a company with its head office in one of those States, of which the manager or managers, chairman of the board of directors or of the supervisory board, and the majority of the members of such boards are nationals of the Member States of the Community or of Iceland, and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;

(d)	of which the captain and officers are all nationals of the Member States of the Community or of Iceland;

(e)	of which at least 75 % of the crew are nationals of the Member States of the Community or of Iceland.

Note 6 — Article 6

‘Ex-works price’ shall mean the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the products used in manufacture.

‘Customs value’ shall be understood as meaning the customs value laid down in the Convention concerning the Valuation of Goods for Customs Purposes signed in Brussels on 15 December 1950.

Note 7 — Article 8

The customs authorities which endorse movement certificates in accordance with the conditions laid down in Article 8 (3) have the right to undertake verification of the goods in accordance with the laws and regulations in force in the State concerned.

Note 8 — Article 10

Where a movement certificate relates to goods originally imported from a Member State of the Community or from Iceland, and re-exported in the same state, the new certificates issued by the re-exporting State must, without prejudice to the provisions of Article 24, show in which State the original movement certificate was issued. Where the goods have not been placed in a bonded warehouse, the certificates must also show that the endorsements provided for in Article 8 (3) have duly been made.

Note 9 — Articles 16 and 22

Where a movement certificate has been issued under the conditions laid down in Article 8 (2) or (4) and relates to goods re-exported in the same state, the customs authorities of the country of destination must be able to obtain, by means of administrative cooperation, true copies of the movement certificate or certificates issued previously relating to those goods

Note 10 — Articles 23 and 25

‘Tariff provisions in force’ shall mean the duty applied on 1 January 1973 in Denmark, Norway, the United Kingdom or Iceland to the products referred to in Article 25 (1) or the duty which, in accordance with the provisions of the Agreement, will be subsequently applied to the said products whenever this duty is lower than that applied to other products originating in the Community or in Iceland.

Note 11 — Article 23

‘Drawback or remission of any kind granted from customs duties’ shall mean any arrangement for refund or remission, partial or complete, of customs duties applicable to products used in manufacture, provided that the said provision concedes, expressly or in effect, this repayment or non-charging or the non-imposition when goods obtained from the said products are exported but not when they are retained for home use.

Note 12 — Articles 24 and 25

Article 24 (1) and Article 25 (1) shall mean, in particular, that application has not been made:

(i)	either of the provisions of the last sentence of Article 1 (2) (b) for products of the Community as originally constituted and of Ireland that have been worked or processed in Iceland;

(ii)	or of any provisions corresponding to this sentence contained in the agreements referred to in Article 2 for products of the Community as originally constituted and of Ireland that are worked or processed in any of the five countries.

Note 13 — Article 25

Where originating products not fulfilling the conditions laid down in Article 25 (1) are imported into Denmark, Norway or the United Kingdom, the duty which serves as a basis for the tariff reductions provided for in Article 3 (2) of the Agreement is that actually applied on 1 January 1972 by the importing country in respect of third countries.

ANNEX II

LIST A

List of working or processing operations which result in a change of tariff heading without conferring the status of ‘originating’ products on the products undergoing such operations, or conferring this status only subject to certain conditions

Products obtained

Working or processing that does not confer the status of originating products

Working or processing that confers the status of originating products when the following conditions are met

Customs Tariff heading No

Description

ex 03.02

Livers and roes of fish

Manufacture from products of Chapter 3

15.04

Fats and oils, of fish and marine mammals, whether or not refined

Manufacture from products of Chapter 3

ex 16.04

Prepared or preserved fish, including caviar and caviar subsitutes, excluding salmonidae, sardines, runny, bonits, mackerel and anchovies

Manufacture from products of Chapter 3

16.05

Crustaceans and molluscs, prepared or preserved

Manufacture from products of Chapter 3

ex 17.04

Sugar confectionery, not containing cocoa, excluding liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances

Manufacture from other products of Chapter 17 the value of which exceeds 30 % of the value of the finished product

ex 18.06

Chocolate and other food preparations containing cocoa, excluding products other than cocoa powder, not otherwise sweetened than by the addition of sucrose, ice-cream (not including ice-cream powder) and other ices, chocolate and chocolate goods, whether or not filled and sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa, in immediate packings of a net capacity of more than 500 g.

Manufacture from products of Chapter 17 the value of which exceeds 30 % of the value of the finished product

19.01

Malt extract

Manufacture from products of heading No 11.07

19.02

Preparations of flour meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa

Manufacture from cereals and derivatives thereof, meat and milk, or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product

19.03

Macaroni, spaghetti and similar products

Manufacture from durum wheat

19.04

Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches

Manufacture from potato starch

19.05

Prepared foods obtained by the swelling or roasting of cereals or cereals products (puffed rice, cornflakes and similar products)

Manufacture from any product other than of Chapter 17 (1) or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product

19.06

Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper, and similar products

Manufacture from products of Chapter 11

19.07

Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit

Manufacture from products of Chapter 11

19.08

Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion

Manufacture from products of Chapter 11

ex 21.05

Soups and broths, in liquid, solid or powder form

Manufacture from products of heading No 20.02

ex 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, not containing milk or milkfats, containing sugar (sucrose or invert sugar); other

Manufacture from fruit juices (2) or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product

22.06

Vermouths, and other wines of fresh grapes flavoured with aromatic extracts

Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05

ex 22.09

Spirits excluding rum, arrack, tafia, gin, whisky, vodka with an ethyl alcohol content of 45·2o or less and plum, pear or cherry brandy, containing eggs or egg yolk and/or sugar (sucrose or invert sugar)

Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05

ex 28.13

Hydrobroric acid

Manufacture from products of heading No 28.01 (3)

ex 28.19

Zinc oxide

Manufacture from products of heading No 79.01

28.27

Lead oxides; red lead and orange lead

Manufacture from products of heading No 78.01

ex 28.28

Lithium hydroxide

Manufacture from products of heading No 28.42 (3)

ex 28.29

Lithium fluoride

Manufacture from products of heading No 28.28 or 28.42 (3)

ex 28.30

Lithium chloride

Manufacture from products of heading No 28.28 or 28.42 (3)

ex 28.33

Bromides

Manufacture from products of heading No 28.01 or 28.13 (3)

ex 28.38

Aluminium sulphate

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

ex 28.42

Lithium carbonate

Manufacture from products of heading No 28.28 (3)

ex 29.02

Organic bromides

Manufacture from products of heading No 28.01 or 28.13 (3)

ex 29.02

Trichlorodi (chloro-phenyl) ethane

Transformation of ethanol into chloral and condensation of chloral with monochlorobenzene (3)

ex 29.35

Pyridine; alphapicoline; betapicoline; gammapicoline

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

ex 29.35

Vinylpyridine

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

ex 29.38

Nicotinic acid

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

30.03

Medicaments (including veterinary medicaments)

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

31.05

Other fertilizers; goods of the present Chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding 10 kg

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

32.06

Colour lakes

Manufacture from materials of heading No 32.04 or 32.05 (4)

32.07

Other colouring matter; inorganic products of a kind used as luminophores

Mixing of oxides or salts of Chapter 28 with extenders such as barium sulphate, chalk barium carbonate and satin white (4)

33.02

Terpenic by-products of the deterpenation of essential oils

Manufacture from products of heading No 33.01 (4)

33.05

Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses

Manufacture from products of heading No 33.01 (4)

35.05

Dextrins and dextrin glues; soluble or roasted starches; starch glues

Manufacture from maize or potatoes

37.01

Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or cloth

Manufacture from products of heading No 37.02 (4)

37.02

Film in rolls, sensitized, unexposed, perforated or not

Manufacture from products of heading No 37.01 (4)

37.04

Sensitized plates and film, exposed but not developed, negative or positive

Manufacture from products of heading No 37.01 or 37.02 (4)

38.11

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

38.12

Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

38.13

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

ex 38.14

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils, excluding prepared additives for lubricants

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

38.15

Prepared rubber accelerators

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

38.17

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

38.18

Composite solvents and thinners for varnishes and similar products

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

ex 38.19

—	Fusel oil and Dippel's oil;

—	Naphthenic acids and their non-water-soluble salts, esters of naphthenic acids;

—	Sulphonaphthenic acids and their non-water-soluble salts; esters of sulphonaphthenic acids;

—	Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines, thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts;

—	Mixed alkylbenzenes and mixed alkylnaphthalenes;

—	Ion exchangers;

—	Catalysts;

—	Getters for vacuum tubes;

—	Refractory cements or mortars and similar preparations;

—	Alkaline iron oxide for the purification of gas;

—	Carbon (excluding that in artificial graphite of heading No 38.01) of metallo-graphite or other compounds, in the form of small plates, bars or other semi-manufactures

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

ex 39.02

Polymerization products

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

39.07

Articles of materials of the kinds described in headings Nos 39.01 to 39.06

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

40.05

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

41.08

Patent leather and imitation patent leather; metallized leather

Varnishing or metallizing of leather of headings Nos 41.02 to 41.07 (other than skin leather of crossed Indian sheep and of Indian goat or kid, not further prepared than vegetable tanned, or if otherwise prepared obviously unsuitable for immediate use in the manufacture of leather articles) in which the value of the skin leather used does not exceed 50 % of the value of the finished product

43.03

Articles of furskin

Making up from furskin in plates, crosses and similar forms (heading No ex 43.02) (5)

44.21

Complete wooden packing cases, boxes, crates, drums and similar packings

Manufacture from boards not cut to size

45.03

Articles of natural cork

Manufacture from products of heading No 45.01

48.06

Paper and paperboard, ruled, lined or squared, but not otherwise printed, in rolls or sheets

Manufacture from paper pulp

48.14

Writing blocks, envelopes, letter-cards, plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing only an assortment of paper stationery

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

48.15

Other paper and paperboard, cut to size or shape

Manufacture from paper pulp

48.16

Boxes, bags and other packing containers, of paper or paperboard

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

49.09

Picture postcards, Christmas and other picture greeting cards, printed by any process, with or without trimmings

Manufacture from products of heading No 49.11

49.10

Calendars of any kind, of paper or paperboard, including calendar blocks

Manufacture from products of heading No 49.11

50.04 (6)

Silk yarn, other than yarn of noil or other waste silk, not put up for retail sale

Manufacture from products of heading No 50.01 or 50.02

50.05 (6)

Yarn spun from silk waste other than noil, not put up for retail sale

Manufacture from products of heading No 50.03, neither carded nor combed

50.06 (6)

Yarn spun from noil silk, not put up for retail sale

Manufacture from products of heading No 50.03, neither carded nor combed

50.07 (7)

Silk yarn and yarn spun from noil or other waste silk, put up for retail sale

Manufacture from products of heading No 50.01 or 50.02 or from products of heading No 50.03, neither carded nor combed

ex 50.08 (7)

Imitation catgut of silk

Manufacture from products of heading No 50.01 or from products of heading No 50.03, neither carded nor combed

50.09 (8)

Woven fabrics of silk or of waste silk other than noil

Manufacture from products of heading No 50.02 or 50.03

50.10 (8)

Woven fabrics of noil silk

Manufacture from products of heading No 50.02 or 50.03

51.01 (7)

Yarn of man-made fibres (continuous), not put up for retail sale

Manufacture from chemical products or textile pulp

51.02 (7)

Monofil, strip (artificial straw and the like) and imitation catgut, of man-made fibre materials

Manufacture from chemical products or textile pulp

51.03 (7)

Yarn of man-made fibres (continuous), put up for retail sale

Manufacture from chemical products or textile pulp

51.04 (8)

Woven fabrics of man-made fibres (continuous), including woven fabrics of monofil or strip of heading No 51.01 or 51.02

Manufacture from chemical products or textile pulp

52.01 (7)

Metallized yarn, being textile yarn spun with metal or covered with metal by any process

Manufacture from chemical products, from textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste, neither carded nor combed

52.02 (8)

Woven fabrics of metal thread or of metallized yarn, of a kind used in articles of apparel, as furnishing fabrics or the like

Manufacture from chemical products, from textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste

53.06 (9)

Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail sale

Manufacture from products of heading No 53.01 or 53.03

53.07 (9)

Yam of combed sheep's or lambs' wool (worsted yarn), not put up for retail sale

Manufacture from products of heading No 53.01 or 53.03

53.08 (9)

Yarn of fine animal hair (carded or combed), not put up for retail sale

Manufacture from raw fine animal hair of heading No 53.02

53.09 (9)

Yam of horsehair or of other coarse animal hair, not put up for retail sale

Manufacture from raw coarse animal hair of heading No 53.02 or from raw horsehair of heading No 05.03

53.10 (9)

Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine or coarse), put up for retail sale

Manufacture from materials of headings Nos 05.03 and 53.01 to 53.04

53.11 (10)

Woven fabrics of sheep's or lambs' wool or of fine animal hair

Manufacture from materials of headings Nos 53.01 to 53.05

53.12 (10)

Woven fabrics of coarse animal hair other than horsehair

Manufacture from products of headings Nos 53.02 to 53.05

53.13 (10)

Woven fabrics of horsehair

Manufacture from horsehair of heading No 05.03

54.03 (9)

Flax or ramie yarn, not put up for retail sale

Manufacture from products of heading No 54.01 or 54.02, neither carded nor combed

54.04 (9)

Flex or ramie yarn, put up for retail sale

Manufacture from materials of heading No 54.01 or 54.02

54.05 (10)

Woven fabrics of flax or of ramie

Manufacture from materials of heading No 54.01 or 54.02

55.05 (9)

Cotton yarn, not put up for retail sale

Manufacture from materials of heading No 55.01 or 55.03

55.06 (9)

Cotton yarn, put up for retail sale

Manufacture from materials of heading No 55.01 or 55.03

55.07 (10)

Cotton gauze

Manufacture from materials of heading No 55.01, 55.03 or 55.04

55.08 (10)

Terry towelling and similar terry fabrics, of cotton

Manufacture from materials of heading No 55.01, 55.03 or 55.04

55.09 (10)

Other woven fabrics of cotton

Manufacture from materials of heading No 55.01, 55.03 or 55.04

56.01

Man-mace fibres (discontinuous), not carded, combed or otherwise prepared for spinning

Manufacture from chemical products or textile pulp

56.02

Continuous filament tow for the manufacture of man-made fibres (discontinuous)

Manufacture from chemical products or textile pulp

56.03

Waste (including yarn waste and pulled or garnetted rags) of man-made fibres (continuous or discontinuous), not carded, combed or otherwise prepared for spinning

Manufacture from chemical products or textile pulp

56.04

Man-made fibres (discontinuous or waste), carded, combed or otherwise prepared for spinning

Manufacture from chemical products or textile pulp

56.05 (11)

Yarn of man-made fibres (discontinuous or waste), not put up for retail sale

Manufacture from chemical products or textile pulp

56.06 (11)

Yarn of man-made fibres (discontinuous or waste), put up for retail sale

Manufacture from chemical products or textile pulp

56.07 (12)

Woven fabrics of man-made fibres (discontinuous or waste)

Manufacture from products of headings Nos 56.01 to 56.03

57.05 (11)

Yarn of true hemp

Manufacture from raw true hemp

57.06 (11)

Yarn of jute or of other textile bast fibres of heading No 57.03

Manufacture from raw jute or from other raw textile bast fibres of heading No 57.03

57.07 (11)

Yarn of other vegetable textile fibres

Manufacture from raw vegetable textile fibres of heading No 57.02 or 57.04

57.08

Paper yarn

Manufacture from products of Chapter 47, from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste, neither carded nor combed

57.09 (12)

Woven fabrics of true hemp

Manufacture from products of heading No 57.01

57.10 (13)

Woven fabrics of jute or of other textile bast fabrics of heading No 57.03

Manufacture from raw jute or from other raw textile bast fibres of heading No 57.03

57.11 (13)

Woven fabrics of other vegetable textile fibres

Manufacture from materials of heading No 57.02 or 57.04 or from coir yarn of heading No 57.07

57.12

Woven fabrics of paper yarn

Manufacture from paper, from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste

58.01 (14)

Carpets, carpeting and rugs, knotted (made up or not)

Manufacture from materials of headings Nos 50.01 to 50.03, 51.01, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04

58.02 (14)

Other carpets, carpeting, rugs, mats and matting, and ‘Kelem’, ‘Schumacks’ and ‘Karamanie’ rugs and the like (made up or not)

Manufacture from materials of headings Nos 50.01 to 50.03, 51.01, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03, 57.01 to 57.04 or from coir yarn of heading No 57.07

58.04 (14)

Woven pile fabrics and chenille fabrics (other than terry towelling or similar terry fabrics of cotton of heading No 55.08 and fabrics of heading No 58.05)

Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03, 57.01 to 57.04 or from chemical products or textile pulp

58.05 (14)

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

Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp

58.06 (14)

Woven labels, badges and the like, not embroidered, in the piece, in strips or cut to shape or size

Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp

58.07 (15)

Chenille yarn (including flock chenille yarn), gimped yarn (other than metallized yarn of heading No 52.01 and gimped horsehair yarn); braids and ornamental trimmings in the piece; tassels, pompons and the like

Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp

58.08 (15)

Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), plain

Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp

58.09 (15)

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

Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp

58.10

Embroidery, in the piece, in strips or in motifs

Manufacture in which the value of the product used does not exceed 50 % of the value of finished product

59.01 (15)

Wadding and articles of wadding; textile flock and dust and mill neps

Manufacture either from natural fibres or from chemical products or textile pulp

59.02 (15)

Felt and articles of felt, whether or not impregnated or coated

Manufacture either from natural fibres or from chemical products or textile pulp

59.03 (15)

Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such fabrics, whether or not impregnated or coated

Manufacture either from natural fibres or from chemical products or textile pulp

59.04 (15)

Twine, cordage, ropes and cables, plaited or not

Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 57.07

59.05 (15)

Nets and netting made of twine, cordage or rope, and made up fishing nets of yarn, twine, cordage or rope

Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 57.07

59.06 (15)

Other articles made from yarn, twine, cordage, rope or cables, other than textile fabrics and articles made from such fabrics

Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 57.07

59.07

Textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books and the like; tracing cloth; prepared painting canvas; buckram and similar fabrics for hat foundations and similar uses

Manufacture from yarn

59.08

Textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials

Manufacture from yarn

59.09

Textile fabrics coated or impregnated with oil of preparations with a basis of drying oil

Manufacture from yarn

59.10 (16)

Manufacture either from yarn or from textile fibres

59.11

Rubberized textile fabrics, other than rubberized knitted or crocheted goods

Manufacture from yarn

59.12

Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery, studio backcloths or the like

Manufacture from yarn

59.13 (16)

Elastic fabrics and trimmings (other than knitted or crocheted goods) consisting of textile materials combined with rubber threads

Manufacture from single yarn

59.15 (16)

Textile hose-piping and similar tubing, with or without lining, armour or accessories of other materials

Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp

59.16 (16)

Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material

Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp

59.17 (17)

Textile fabrics and textile articles, of a kind commonly used in machinery or plant

Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp

ex Chapter 60

Knitted and crocheted goods, excluding knitted or crocheted goods obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape)

Manufacture from natural fibres, carded or combed, from materials of headings Nos 56.01 to 56.03, from chemical products or textile pulp (17)

ex 60.02

Gloves, mittens and mitts, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape)

Manufacture from yarn (18)

ex 60.03

Stockings, under-stockings, socks, anklesocks, sockettes and the like, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape)

Manufacture from yarn (18)

ex 60.04

Undergarments, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape)

Manufacture from yarn (18)

ex 60.05

Outer garments and other articles, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape)

Manufacture from yarn (18)

ex 60.06

Other articles, knitted or crocheted, elastic or rubberized (including elastic knee-caps and elastic stockings), obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape)

Manufacture from yarn (18)

61.01

Men's and boys' outer garments

Manufacture from yarn (19) (20)

ex 61.02

Womens's, girls' and infants' outer garments, not embroidered

Manufacture from yarn (19) (20)

ex 61.02

Women's, girls' and infants' outer garments, embroidered

Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product (19)

61.03

Men's and boys' undergarments, including collars, shirt fronts and cuffs

Manufacture from yarn (19) (20)

61.04

Women's, girls' and infants' undergarments

Manufacture from yarn (19) (20)

ex 61.05

Handkerchiefs, not embroidered

Manufacture from unbleached single yarn (19) (20) (21)

ex 61.05

Handkerchiefs, embroidered

Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product (19)

ex 61.06

Shawls, scarves, mufflers, mantillas, veils and the like, not embroidered

Manufacture from unbleached single yarn of natural textile fibres or discontinuous man-made fibres or their waste, or from chemical products or textile pulp (19) (20)

ex 61.06

Shawls, scarves, mufflers, mantillas, veils and the like, embroidered

Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product (19)

61.07

Ties, bow ties and cravats

Manufacture from yarn (19) (20)

ex 61.08

Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments, not embroidered

Manufacture from yarn (19) (20)

ex 61.08

Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments, not embroidered

Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product (19)

61.09

Corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic

Manufacture from yarn (19) (20)

61.10

Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or crocheted goods

Manufacture from yarn (22) (23)

61.11

Made-up accessories for articles of apparel (for example, dress shields, shoulder and other pads, belts, muffs, sleeve protectors, pockets)

Manufacture from yarn (22) (23)

62.01

Travelling rugs and blankets

Manufacture from unbleached, yarn of Chapters 50 to 56 (23) (24)

ex 62.02

Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles; not embroidered

Manufacture from unbleached single yarn (23) (24)

ex 62.02

Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles; embroidered

Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product

62.03

Sacks and bags, of a kind used for the packing of goods

Manufacture from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste (23) (24)

62.04

Tarpaulins, sails, awnings, sun-blinds, tents and camping goods

Manufacture from single unbleached yarn (23) (24)

62.05

Other made up textile articles (including dress patterns)

Manufacture in which the value of the products used does not exceed 40 % of the value of the finished product

64.01

Footwear with outer soles and uppers of rubber or artificial plastic material

Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal

64.02

Footwear with outer soles of leather or composition leather; footwear (other than footwear falling within heading No 64.01) with outer soles of rubber or artificial plastic material

Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal

64.03

Footwear with outer soles of wood or cork

Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal

64.04

Footwear with outer soles of other materials

Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal

65.03

Felt hats and other felt headgear, being headgear made from the felt hoods and plateaux falling within heading No 65.01, whether or not lined or trimmed

Manufacture from textile fibres

65.05

Hats and other headgear (including hair-nets), knitted or crocheted or made up from lace, felt or other textile fabric in the piece (but not from strips), whether or not lined or trimmed

Manufacture either from yarn or from textile fibres

66.01

Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and garden and similar umbrellas)

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product

ex 70.07

Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether or not surface ground or polished; multiple-walled insulating glass

Manufacture from drawn, cast or rolled glass of headings Nos 70.04 to 70.06

70.08

Safety glass consisting of toughened or laminated glass, shaped or not

Manufacture from drawn, cast or rolled glass of headings Nos 70.04 to 70.06

70.09

Glass minors (including rear-view mirrors), unframed, framed or backed

Manufacture from drawn, cast or rolled glass of headings Nos 70.04 to 70.06

71.15

Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (25)

73.07

Blooms, billets, slabs and sheet-bars (including tinplate bars) of iron or steel; pieces roughly shaped by forging, of iron or steel

Manufacture from products of heading No 73.06

73.08

Iron or steel coils re-rolling

Manufacture from products of heading No 73.07

73.09

Universal plates of iron or steel

Manufacture from products of heading No 73.07 or 73.08

73.10

Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished (including precision-made); hollow mining drill steel

Manufacture from products of heading No 73.07

73.11

Manufacture from products of headings Nos 73.07 to 73.10, 73.12 or 73.13

73.12

Hoop and strip, of iron or steel, hot-rolled or cold-rolled

Manufacture from products of headings Nos 73.07 to 73.09 or 73.13

73.13

Sheets and plates, of iron or steel, hot-rolled or cold-rolled

Manufacture from products of headings Nos 73.07 to 73.09

73.14

Iron or steel wire, whether or not coated, but not insulated

Manufacture from products of heading No 73.10

73.16

Railway and tramway track construction material of iron or steel, the following: rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bed-plates, ties and other material specialized for joining or fixing rails

Manufacture from products of heading No 73.06

73.18

Tubes and pipes and blanks therefor, of iron (other than of cast iron) or steel, excluding high-pressure hydro-electric conduits

Manufacture from products of headings Nos 73.06 and 73.07 or heading No 73.15 in the forms specified in headings Nos 73.06 and 73.07

74.03

Wrought bars, rods, angles, shapes and sections, of copper; copper wire

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (26)

74.04

Wrought plates, sheets and strip, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (26)

74.05

Copper 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 0·15 mm

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (26)

74.06

Copper powder and flakes

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (26)

74.07

Tubes and pipes and blanks therefor, of copper; hollow bars of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27)

74.08

Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27)

74.09

Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of copper, of a capacity exceeding 300 1, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

Manufacture in which the value of products used does not exceed 50 % of the value of the finished product (27)

74.10

Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper wire, but excluding insulated electric wires and cables

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27)

74.11

Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands), of copper wire

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27)

74.12

Expanded metal, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27)

74.13

Chain and parts thereof, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27)

74.14

Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins, of copper, or of iron or steel with heads of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27)

74.15

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27)

74.16

Springs, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (28)

74.17

Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (28)

74.18

Other articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of copper

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (28)

74.19

Timetable	Rate applicable to imports into the Community as originally constituted and Ireland	Rate applicable to imports into the United Kingdom	Rate applicable to imports into Denmark and Norway
1 July 1973	6	8	0
1 January 1974	5	6	0
1 January 1975	4	4	0
1 January 1976	2	2	2

Timetable	Rate applicable to imports into the Community as originally constituted	Rate applicable to imports into Ireland	Rate applicable to imports into Denmark, Norway and the United Kingdom
1 July 1973	18	38	0
1 January 1974	16	31	4
1 January 1975	14	24	6
1 January 1976	12	17	8
1 January 1977	10	10	10