Spec(95)4 [WP for Windows Docs]

RESTRICTED

GENERAL AGREEMENT Spec(95)4

21 February 1995

ON TARIFFS AND TRADE

(95-0359)

Original: English

ACCESSION OF BULGARIA

The following communication, dated 23 January 1995, has been received from the Permanent Mission of the Republic of Bulgaria with the request that it be circulated to the members of the Working Party.

_______________

On behalf of my Government, and in accordance with the process of accession of the Republic of Bulgaria to the GATT/WTO, I enclose herewith the following documents:

- January 1995 revised offer on trade in services;

- January 1995 revised offer on agriculture.

I request that the above documents be circulated to the members of the Working Party on the accession of Bulgaria to the GATT/WTO.

Draft Schedule of the Republic of Bulgaria

Concerning Initial Commitments on Trade in Services

Key

(1) Cross-border (2) Consumption (3) Commercial (4) Presence of

Supply Abroad Presence Natural Persons

PART I - MEASURES APPLICABLE TO ALL SECTORS AND SUBSECTORS LISTED IN PART II

Sector/ subsector	Limitations on market access	Limitations on national treatment	Additional comments
ALL SECTORS^* Capital Payments^**	(1),(2),(3),(4) Payments and transfers to local and foreign persons abroad, related to investments and state or state-guaranteed loans require the permission of the Bulgarian National Bank.	(1),(2),(3),(4) None.
Services Relating to the Use of Nuclear Energy for Peaceful Purposes	(1),(2),(3),(4) Unbound for services relating to the exploration, extraction, and processing of fissionable and vissionable materials or the materials form which they are derived, as well as to the trade therewith, to the maintenance and repair of equipment and systems in nuclear energy production facilities, to the transportation of such materials and the refuse and waste matter of their processing, to the use of ionising radiation, and on all other services relating to the use of nuclear energy for peaceful purposes (incl. engineering and consulting services and services relation to software, etc.).	(1),(2),(3),(4) None.
Real Estate	(3) None	(3) Foreign natural and juridical persons (incl. through a branch) cannot acquire ownership of land. Bulgarian juridical persons with foreign participation in their capital exceeding 50 per cent cannot acquire ownership of agricultural land. Foreign juridical persons and foreign citizens with permanent residence abroad may acquire ownership of buildings and limited property rights of real estate subject to the permission of the Minister of Finance. Foreign citizens with permanent residence abroad, foreign judicial persons and companies in which foreign participation ensures a majority in adopting decisions, may acquire real estate in geographic regions of the country determined by the Council of Ministers only subject to permission thereof.
Subsidies	(1) Unbound* (2),(3),(4) Unbound	(1) Unbound* (2),(3),(4) Unbound for granting and availing of subsidies and other forms of public assistance (incl. subsidies for R&D, for regional development, for the consumers of certain services, etc.). Foreign service suppliers (and consumers of their services) delivering public services (such as medical care, educational, social, cultural services, etc.) are not automatically entitled to public subsidies or assistance in different forms.
Commercial Presence	(3) The establishment by foreign service suppliers, joint ventures included, may only take the form of limited liability company or joint stock company upon judicial commercial registration. Unbound for branches and trade representations.	(3) Foreign investments are registered with the Ministry of Finance. A foreign person or a company in which foreign participation ensures a majority in adopting decisions or blocks the adoption of decisions - directly or through other companies with foreign participation, is to obtain a special permission for investing in: (i) distribution of weapons, munitions or military equipment; (ii) banking or insurance activities, or acquirement of interest in banking or insurance companies; (iii) prospecting, development or extraction of natural resources form the territorial sea, continental shelf or the exclusive economic zone; (iv) acquisition of participation which ensures a majority in adopting decisions or blocks the adoption of decisions in a company engaged in any of the activities mentioned above. Within a 7-year transition period, particular rules concerning the financial services may be introduced and applied when necessary for the conduct of monetary policy, or for prudential grounds in order to ensure the protection of investors, depositors, policy holders, or persons to whom fiduciary duty is owed, or to ensure the integrity and stability of the financial system. Within a 10-year period, particular rules concerning the establishment of foreign service suppliers may be introduced and applied, if certain services sectors (subsectors):
		(i) are undergoing restructuring; (ii) are facing serious difficulties, particularly where these entail serious social problems; (iii) face the elimination or a drastic reduction of the total market share held by Bulgarian companies or nationals in a given sector (subsector); or (iv) are newly emerging. The acquisition through privatization deals of ownership rights on whole enterprises or parts thereof, as well as the acquisition of shares and equity capital in state-owned or municipal enterprises is unbound.
Entry and Stay of Foreign Natural Persons	(4) Unbound, other than for temporary entry, stay and work^* of the following categories of natural persons supplying services: (i) The temporary presence for a period of one year, as intracorporate transferees^**, of natural persons in the following categories, provided that the service supplier is a juridical person and that the persons concerned have been employed by it outside Bulgaria for a t least the year immediately preceding such movement and a work permit therefore had been issued by the Ministry of Labour and Social Care: (a) essential senior executives working within a juridical person (subject to the requirement that the number of such persons does not exceed 10 per cent of the total number of the essential senior executives of the establishment), who primarily direct the management of the establishment,or of a department (division) of the establishment, receiving only general supervision or direction from the board of directors or stockholders of the business or their equivalent, supervising and controlling the work of supervisory, professional managerial employees, having the authority personally to hire and fire or recommend hiring, firing or other personnel actions, and who do not directly perform tasks concerning the actual supply of the services to the establishment, (b) persons working within a juridical person (subject to the requirement that the number of such persons does not exceed 10 per cent of the average annual number of registered employees of the establishment), who possess uncommon knowledge essential to the establishment's service, research equipment, techniques or management. In assessing such knowledge, account will be taken not only of knowledge
	specific to the establishment, but also of whether the person has a high level of qualification referring to a type of work or trade requiring specific technical knowledge, including membership of an accredited profession; (ii) The temporary presence for a period of three months (a) business visitor visa required) of natural persons in the following categories: (a) persons not residing in the territory of Bulgaria, who are representatives of a service provider and are seeking temporary entry for the purpose of negotiating for the sale of services or entering into agreements to sell services for that service provider, where those representatives will no be engaged in making direct sales to the general public or in supplying services themselves, (b) persons working in senior positions, as defined in (i) (a) above, within a juridical person, who are responsible for setting up in Bulgaria of a commercial presence of a service provider of a Party when: - the representatives are not engaged in making direct sales or supplying services,and - the service provider has its principal place of business in the territory of a WTO Member other than the Republic of Bulgaria and has no representative, office, branch or subsidiary in Bulgaria. The CEO of the establishment, or his equivalent, must obtain a special permit if he has not got permission to reside in the Republic of Bulgaria.

List of MFN Exemptions of the Republic of Bulgaria

SECTOR OR SUBSECTOR	DESCRIPTION OF THE MEASURE INDICATING ITS INCONSISTENCY WITH ARTICLE II	COUNTRIES TO WHICH THE MEASURE APPLIES	INTENDED DURATION	CONDITIONS CREATING THE NEED FOR THE EXEMPTION
1	2	3	4	5
Audiovisual Services - Production and Distribution of Cinematographic Works and Television Programmes	Measures based upon government-to-government framework agreements and bilateral and plurilateral agreements on coproduction of audiovisual works, which confer national treatment to audiovisual works covered by these agreements, in particular in relation to distribution and access to funding.	All countries with which cultural cooperation may be desirable or already exists, and with which such agreements are already concluded or in the process of conclusion.	Indefinite	Promotion of cultural links between the countries concerned, as well as promotion of greater diversity of foreign audiovisual works in the Bulgarian market.
Audiovisual Services - Production and Distribution of Cinematographic and Other Audiovisual Works, and Radio and Television Programmes.	Measures taken for the implementation of, and in conformity with, preferential agreements and financial and/or other support programmes such as the Convention on Transfrontier Television of the Council of Europe, the Action Plan for Advanced Television Services, MEDIA or EURIMAGES, which treat works and programmes of European origin, where these works or programmes meet certain linguistic and origin criteria, in such a way that they enjoy national treatment with respect to support and/or access to broadcasting or similar forms of transmission.	European countries	Indefinite	Promotion of cultural exchanges within Europe, which are based upon traditional cultural links.
Transport Services	The obligations relating to transport services shall not apply where equivalent treatment of Bulgarian suppliers of like services is not accorded in the country of origin of the foreign service supplier.	All countries	Indefinite	The aim of the application of such a measure is to guarantee equal access to the market of other countries for Bulgarian suppliers of such kinds of services.
Passenger and Freight Transportation on Internal Waterways	Measures taken under existing or future agreements which govern access and/or traffic rights and the terms of conduct of this kind of economic activity in the territory of the Republic of Bulgaria or between the countries which are parties to the corresponding agreements including agreements relating to the use of the Rhine-Main-Danube system.	All countries with which agreements are or will be in force.	Indefinite	Protection of the integrity of the infrastructure, as well as environmental protection, and regulation of traffic rights in the territory of the Republic of Bulgaria and between the countries concerned.
Passenger and Freight Transportation by Rail	Measures taken under existing or future agreements which govern access and/or traffic rights and the terms of conduct of this kind of economic activity in the territory of the Republic of Bulgaria or between the countries which are parties to the corresponding agreements.	All countries with which agreements are or will be in force.	Indefinite	Protection of the integrity of the infrastructure, as well as environmental protection, and regulation of traffic rights in the territory of the Republic of Bulgaria and between the countries concerned, taking account the regional specificity of these kinds of services.
Road Passenger and Freight Transportation	Measures taken under existing or future agreements which reserve and/or restrict the supply of these kinds of transportation services and specify the terms and conditions of this supply, incl. transit permits and/or preferential road taxes, in the territory of the Republic of Bulgaria or across the borders of the Republic of Bulgaria.	All countries with which agreements are or will be in force.	Indefinite	Protection of the integrity of the infrastructure, as well as environmental protection, and regulation of traffic rights in the territory of the Republic of Bulgaria and between the countries concerned.
Road Passenger and Freight Transportation	Vehicle tax and VAT-exemption on the basis of conventions or on the grounds of de facto reciprocity limited to the countries indicated in column 3.	Austria and other European countries.	Indefinite	Reciprocity. Historical links and specific regional aspects.
Maritime Transport	Preferential treatment of national lines belonging to countries which are parties to the UN Convention on a Code of Conduct on Liner Conference.	The parties to the UN Convention on a Code of Conduct on Liner Conference.	Indefinite	International agreement.
Maritime Transport: Cargo Sharing between Bilateral Partners	Equality in freight liftings originating in the ports of partners to the agreement and equality in freight earnings.	India and other countries with which bilateral cargo sharing agreements are or will be concluded.	Indefinite	Bilateral international agreements in the context of overall trade relations.
Sales and Marketing Services for Air Transport, Including CRS	The obligations relating to transport services shall not apply where equivalent treatment of Bulgarian suppliers of like services is not accorded in the country of origin of the foreign service supplier.	All countries.	Indefinite	The aim of the application of such a measure is to guarantee equal access to the market of other countries for Bulgarian suppliers of such kinds of services.
Cargo-Handling Services and Storage and Warehouse Services in Sea and River Harbours, including Services Relating to Containers and Goods in Containers	The right to supply these kinds of services is granted upon a reciprocity basis and under bilateral agreements with the countries concerned.	All countries	Indefinite	The aim of the application of such a measure is to guarantee equal access to the market of other countries for Bulgarian suppliers of these kinds of services.
Financial Services	The granting of a licence for the establishment of commercial presence or the supply of new kinds of such services by a foreign financial services supplier is subject to the granting by the country of origin of that foreign supplier to Bulgarian financial services suppliers of similar access to its market or a similar treatment.	All countries	Indefinite	The aim of the application of such a measure is to guarantee equal access to the market of other countries for Bulgarian suppliers of such kinds of services.
Financial Services	Full national treatment on the establishment and operation of companies may be extended only to companies established in the countries listed in column 3.	Countries with which preferential arrangements are or will be concluded.	Indefinite	Obligations under international agreements.
Legal Services	Full national treatment on the establishment and operation of companies, as well as on the provision of services by foreign citizens, may be extended only to companies established in, and citizens of, the countries listed in column 3.	Countries with which preferential arrangements are or will be concluded.	Indefinite	Obligations under international agreements.
Insurance and Insurance-related Services	Reciprocal market access to a foreign operator's country of seat is required.	All countries	Indefinite	The aim of the application of such a measure is to guarantee equal access to the market of other countries for Bulgarian suppliers of such kinds of services.

SECRET

DRAFT PROVISIONAL SCHEDULE FOR GATT 1994 ONLY

REPUBLIC OF BULGARIA

This schedule is authentic only in the English language

23 JANUARY 1995

ANNEX I

This schedule is authentic only in the English language

PART I: MOST-FAVOURED-NATION TARIFF

SECTION I: AGRICULTURAL PRODUCTS

SECTION I - A: TARIFFS

Section 1 Agricultural Products Section 1 - A Tariffs SCHEDULE REPUBLIC OF BULGARIA
Tariff item number	Description of products	Base rate of duty	Bound rate of duty	Implementation period from/to	Special safeguard	Initial negotiating rights	Other duties and charges	Comments
1	2	3	4	5	6	7	8	9
01.01	Live horses, asses, mules and hinnies:
	- Horses:
11	- Pure-bred breeding animals	5%	FREE
19	- Other	40%	25%
20	- Asses, mules and hinnies	25%	15%
01.02	Live bovine animals:
10	- Pure-bred breeding animals	5%	FREE
90	- Other	21% + 1890 ECU/T	13% + 1210 ECU/T
01.03	Live swine:
10	- Pure-bred breeding animals	5%	FREE
90	- Other
91	- Weighing less than 50 kg.	837 ECU/T	536 ECU/T
92	- Weighing 50 kg. or more	837 ECU/T	536 ECU/T
01.04	Live sheep and goats:
10	- Sheep	1635 ECU/T	1046 ECU/T
20	- Goats	1635 ECU/T	1046 ECU/T
01.05	Live poultry, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls:
	- Weighing not more than 185 kg.
11	-- Fowls of the species Gallus domesticus	120 ECU/1000 pcs.	77 ECU/1000 pcs.
	--- Live breeding poultry, Gallus domesticus, < 185 g.	5%	FREE			USA
19	- Other	308 ECU/1000pcs.	197 ECU/1000 pcs.
	--- Other for breeding, < 185 g.	5%	FREE
	- Other:
91	-- Fowls of the species Gallus domesticus:	150%	96%
	--- Live breeding poultry, Gallus domesticus; >185 g.	5%	FREE
99	-- Other:	150%	96%
01.06	Other live animals:	40%	25%
02.01	Meat of bovine animals, fresh or chilled:
10	- Carcasses or half-carcasses:	20% + 2487 ECU/T	13% + 1592 ECU/T
20	- Other cuts with bone in:	20% + 3730 ECU/T	13% + 2387 ECU/T
30	- Boneless	20% + 4277 ECU/T	13 % + 2737 ECU/T
02.02	Meat of bovine animals, frozen:
10	- Carcasses or half-carcasses:	20% + 2487 ECU/T	13% + 1592 ECU/T
20	- Other cuts with bone in :	20% + 3730 ECU/T	13% + 2387 ECU/T
30	- Boneless	20% + 4277 ECU/T	13% + 2737 ECU/T
02.03	Meat of swine, fresh, chilled or frozen:
	- Fresh or chilled:
11	-- Carcasses or half-carcasses:	160% min. 1089 ECU/T	120% min. 817 ECU/T		SSG
12	-- Hams, shoulders and cuts thereof, with bone in:	160% min. 1260 ECU/T	120% min. 945 ECU/T		SSG
19	-- Other:	160% min. 1400 ECU/T	120% min. 1036 ECU/T		SSG
	- Frozen:
21	-- Carcasses or half-carcasses:	160% min. 1089 ECU/T	120% min. 817 ECU/T		SSG
22	-- Hams, shoulders and cuts thereof, with bone in:	160% min. 1260 ECU/T	120% min. 945 ECU/T		SSG
29	-- Other:	160% min 1400 ECU/T	120% min 1036 ECU/T
02.04	Meat of sheep or goats, fresh chilled or frozen:
10	- Carcasses or half-carcasses of lamb, fresh or chilled:	130%	83%		SSG
	- Other meat of sheep, fresh or chilled:
21	-- Carcasses or half-carcasses	130%	83%		SSG
22	-- Other cuts with bone in	130%	83%		SSG
23	-- Boneless	130%	83%		SSG
30	- Carcasses and half-carcasses of lamb, frozen	130%	83%		SSG
	- Other meat of sheep, frozen:
41	-- Carcasses or half-carcasses	75%	55%		SSG
42	-- Other cuts with bone in	75%	55%		SSG
43	-- Boneless	75%	55%		SSG
50	- Meat of goats	130%	83%		SSG
02.05	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen	40%	25%
02.06	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh chilled or frozen:
10	- Of bovine animals, fresh or chilled	40%	25%
	- Of bovine animals, frozen:
21	-- Tongues	40%	20%		USA
22	-- Livers	40%	20%
29	-- Other	40%	20%		USA
30	- Of swine, fresh or chilled	40%	25%
	- Of swine, frozen:
41	-- Livers	40%	25%
49	-- Other	40%	25%
80	- Other, fresh or chilled	40%	25%
90	- Other, frozen	40%	25%
02.07	Meat and edible offal of poultry of No. 01.05, fresh, chilled or frozen:
10	- Poultry, not cut in pieces, fresh or chilled	150% min. 607 ECU/T	96% min. 388 ECU/T		SSG
	- Poultry, not cut in pieces, frozen
21	-- Fowls of the species Gallus domesticus	150% min. 607 ECU/T	96% min. 388 ECU/T		SSG
22	-- Turkeys	74% max. 1274 ECU/T	47% max. 815 ECU/T		SSG
23	-- Ducks, geese and guinea fowls	103% max. 1797 ECU/T	66% max. 1150 ECU/T		SSG
	- Poultry cuts and offals (including livers), fresh or chilled:
31	-- Livers of ducks and geese	40%	25%		SSG
39	-- Other	150% max. 2606 ECU/T	96% max. 1668 ECU/T		SSG
	- Poultry cuts and offal other than livers, frozen:
41	-- Of fowls of the species Gallus domesticus	120% max. 2084 ECU/T	77% max. 1334 ECU/T		SSG	USA
42	-- Of turkeys	100% max. 1720 ECU/T	64% max. 1101 ECU/T		SSG
43	-- Of ducks, geese or guinea fowls	150% max. 2606 ECU/T	96% max. 1668 ECU/T		SSG
50	- Poultry livers, frozen	40%	25%		SSG	USA		To be applied immediately after accession
02.08	Other meat and edible meat offal, fresh, chilled or frozen:
10	- Of rabbits or hares:	40%	25%
20	- Frogs' legs	40%	25%
90	- Other	40%	25%					35% to be applied immediately after accession
02.09	Pig fat free of lean meat and poultry fat, not rendered, fresh, chilled, frozen, salted, in brine, dried or smoked:
	--- Pig fat	70% min 479 ECU/T	45% min 307 ECU/T
	--- Poultry fat	134% min. 546 ECU/T	86% min. 350 ECU/T
02.10	Meat and edible meat offal, salted, in brine, dried and smoked; edible flours and meals of meat or meat offal:
	- Meat of swine:
11	-- Hams, shoulders and cuts thereof, with bone in	155% min. 2916 ECU/T	90% min. 1866 ECU/T		SSG
12	-- Bellies (streaky) and cuts thereof	155% min. 1500 ECU/T	98% min. 960 ECU/T		SSG
19	-- Other	155% min. 2916 ECU/T	98% min. 1866 ECU/T		SSG
20	- Meat of bovine animals	21% + 5386 ECU/T	13% + 3447 ECU/T		SSG
90	- Other, including edible flours and meals of meats and offal:	4872 ECU/T	3118 ECU/T		SSG
04.01	Milk and cream, not concentrated nor containing added sugar or other sweetening matter:
10	- Of a fat content, by weight, not exceeding 1%:	100%	64%		SSG
20	- Of a fat content, by weight, exceeding 1% but not exceeding 6%:
30	- Of a fat content, by weight, exceeding 6%:	160%	100%		SSG
04.02	Milk and cream, concentrated or containing added sugar or other sweetening matter:
10	- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%	150%	96%		SSG
	- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%
21	-- Not containing added sugar or other sweetening matter	150%	96%		SSG
29	-- Other	150%	96%		SSG
	- Other:
91	-- Not containing added sugar or other sweetening matter	150%	96%		SSG
99	-- Other	150%	96%		SSG
04.03	Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
10	- Yoghurt	150%	96%		SSG
90	- Other:	150%	96%		SSG
04.04	Whey, whether or not concentrated or containing added sugar or sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included:
10	- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:	120%	75%
90	- Other:	120%	75%
04.05	Butter and other fats and oils derived from milk	120% max. 2,094 ECU/T	75% max. 1,980 ECU/T
04.06	Cheese and curd:
10	- Fresh (unripened or uncured) cheese including whey cheese and curd	135%	85%		SSG
20	- Grated or powdered cheese, of all kinds	120%	75%		SSG
30	- Processed cheese, not grated or powdered	135%	85%	SSG
40	- Blue-veined cheese	120%	75%	SSG
90	- Other cheese:	150%	96%	SSG
04.07	Birds' eggs in shell, fresh, preserved or cooked:	120% min. 705 ECU/T	77% min. 451 ECU/T
	-- For hatching	10%	5%
04.08	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter:
	- Egg yolks:
11	-- Dried	120% min. 3,299 ECU/T	77% min. 2,111 ECU/T
19	-- Other	120% min. 1,438 ECU/T	77% min. 920 ECU/T
	- Other
91	-- Dried	120% min 3186 ECU/T	77% min 2039 ECU/T
99	-- Other	120% min 818 ECU/T	77% min 524 ECU/T
04.09	Natural honey	85%	55%
04.10	Edible products of animal origin, nor elsewhere specified or included	40%	25%
05.01	Human hair, unworked, whether or not washed or scoured, waste of human hair	40%	25%
05.02	Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair:
10	- Pigs', hogs' or boars' bristles and hair and waste thereof	40%	25%
90	- Other	40%	25%
05.03	Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material	40%	25%
05.04	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof	30%	10%
05.05	Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of
10	- Feathers of a kind used for stuffing; down	40%	25%
90	- Other	40%	25%
05.06	Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinated; powder and waste of these products
10	- Ossein and bones treated with acid	40%	25%
90	- Other	40%	25%
05.07	Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products:
10	- Ivory; ivory powder and waste	40%	25%
90	- Other	40%	25%
05.08	Coral and similar material, unworked or simply prepared but not otherwise worked; shells of moluscs, crustaceans or echinoderms and cuttle bone, unworked or simply prepared but not cut to shape, powder and waste thereof	40%	25%
05.09	Natural sponges of animal origin	40%	25%
05.10	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved	10%	5%
05.11	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption:
10	- Bovine semen	40%	20%
90	- Other	40%	20%
06.01	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant in growth or in flower; chicory plants and roots other than roots in No. 12.12:
10	- Bulbs, tubers, tuberous roots, corms and rhizomes, dormant	16%	10%
20	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots	16%	10%
	-- for planting	10%	7%
06.02	Other live plants (including their roots), cuttings and slips, mushroom spawn:
10	- Unrooted slips and cuttings	16%	10%
20	- Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts	16%	10%
30	- Rhododendrons and azaleas, grafted or not	16%	10%
40	- Roses, grafted or not	16%	10%
	- Other	16%	10%
91	-- Mushroom spawn	16%	10%
99	-- Other	16%	10%
06.03	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared:
10	- Fresh	85%	55%
90	- Other	85%	55%
06.04	Foliage, branches and other parts of plants, without flowers and flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared:
10	- Mosses and lichens	65%	40%
	-- Other
91	- Fresh	65%	40%
99	- Other	65%	40%
07.01	Potatoes, fresh or chilled
10	- Seed	65%	40%
90	- Other	95%	70%
07.02	Tomatoes, fresh or chilled	75% + 372 ECU/T	60% + 298 ECU/T		SSG
07.03	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled:
10	- Onions and shallots	85%	55%
20	- Garlic	95%	70%
90	- Leeks and other alliaceous vegetables	85%	55%
07.04	Cabbages, cauliflower, kohirabi, kale and similar edible of the genus Brassica, fresh or chilled:
10	- Cauliflowers	85%	55%
20	- Brussels sprouts	65%	40%
90	- Other	100% min 30 ECU/T	80% min 24 ECU/T
07.05	Lettuce (Latuca sativa) and chicory (Cichorium spp.), fresh or chilled:
11	- Cabbage lettuce (head lettuce)
19	- Other
	- Chicory
21	- Witloof chicory (Cichorium intybus var. foliosum)	65%	40%
29	- Other	65%	40%
07.06	Carrots, turnips, salad beetroot, salsify, celariac, radishes and similar edible roots, fresh or chilled:
10	- Carrots and turnips	100%	64%
90	- Other	85%	55%
07.07	Cucumbers and gherkins, fresh or chilled	100% + 473 ECU/T	80% + 378 ECU/T		SSG
07.08	Leguminous vegetables, shelled or unshelled, fresh or chilled:
10	- Peas (Pissum sativum)	100%	64%
20	- Beans (Vigna spp. Phaseolus spp.)	100%	64%
90	- Other leguminous vegetables	100%	64%
07.09	Other vegetables, fresh or chilled:
10	- Globe artichokes	40%	25%
20	- Asparagus	40%	25%
30	- Aubergines (egg-plant)	40%	50%
40	- Celery other than celariac	40%	25%
	- Mushrooms and truffles
51	-- Mushrooms	40%	25%
52	-- Truffles	40%	20%
60	- Fruits of the genus Capsicum or of the genus Pimenta
	--- Sweet peppers (From 1 November to 30 June)	85%	55%
	--- Sweet peppers (From 1 July to 31 October)	100%	80%		SSG
	--- Chilli (From 1 November to 30 June)	85%	55%
	--- Chilli (From 1 July to 31 October)	100%	75%
70	- Spinach, New Zealand spinach and orache spinach	65%	40%
90	- Other:
	-- Sweet corn	40%	20%
	--- Other	50%	30%
07.10	Vegetables - uncooked or cooked by steaming or boiling in water, frozen:
10	- Potatoes	130%	83%		SSG
	- Leguminous vegetables, shelled or unshelled:
21	-- Peas (Pissum sativum)	130%	83%		SSG
22	-- Beans (Vigna spp. Phaseolus spp.)	130%	83%		SSG
29	-- Other	130%	83%		SSG
30	- Spinach, New Zealand spinach and orache spinach	100%	64%		SSG
40	- Sweet corn	100%	64%		SSG
80	- Other vegetables	130%	83%		SSG
90	- Mixtures of vegetables	130%	83%		SSG
07.11	Vegetables, provisionally preserved (for example, by sulphur dioxide gas in brine, in sulphur water or in other preservative solutions) but unsuitable in that state for immediate consumption:
10	- Onions	85%	55%		SSG
20	- Olives	85%	55%		SSG
30	- Capers	65%	40%		SSG
40	- Cucumbers and gherkins	130%	83%		SSG
90	- Other vegetables; mixtures of vegetables	130%	83%		SSG
07.12	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared:
10	- Potatoes whether or not cut or sliced but not further prepared	85%	55%
20	- Onions	85%	55%
30	- Mushrooms and truffles	85%	55%
90	- Other vegetables; mixtures of vegetables:	85%	55%
07.13	Dried leguminous vegetables, shelled, whether or not skinned or split:
10	- Peas (Pisum sativum)	100%	64%
20	- Chickpeas (garbanzos)	65%	40%
	- Beans (Vigna spp. Phaseolus spp.):
31	-- Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek	40%	15%
32	-- Small, red (Adzuki) beans (Phaseolus or Vigna angularis)	40%	15%
33	-- Kidney beans, including white pea beans (Phaseolus vulgaris)	100%	64%		USA
39	-- Other	100%	64%
40	- Lentils	100%	64%
50	- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var, minor)	65%	40%					To be applied immediately after accession.
90	- Other	65%	40%
07.14	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or dried, whether or not sliced or in the form of pellets; sango pith:
10	- Manioc (cassava)	25%	15%
20	-Sweet potatoes	25%	15%
90	- Other	25%	15%
08.01	Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled:
10	- Coconuts	25%	15%
20	- Brazil nuts	25%	15%
30	- Cashew nuts	40%	25%
08.02	Other nuts, fresh or dried, whether or not:
	- Almonds:
11	-- In shell	85%	55%
12	-- Shelled	85%	30%			USA
	- Hazelnuts (Corilus spp.)
21	-- In shell	85%	55%
22	-- Shelled	85%	55%
	- Walnuts
31	-- In shell	85%	55%
32	-- Shelled	55%	35%
40	- Chestnuts (Castanea spp.)	65%	40%
50	- Pistachios	50%	30%
90	- Other	85%	55%
08.03	Bananas, including plantains, fresh or dried	85%	55%
08.04	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried:
10	- Dates	25%	15%
20	- Figs	25%	15%
30	- Pineapples	25%	15%
40	- Avocados	25%	15%
50	- Guavas, mangoes and mangosteens	25%	15%
08.05	Citrus fruits, fresh or dried:
10	- Oranges	20% + 90 ECU/T	16% + 72 ECU/T
20	- Mandarins (including tangerines and satsumas), clementines wilkings and similar citrus hybrids:	20% + 132 ECU/T	16% + 106 ECU/T
30	- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia)	40%	25%
40	- Grapefruits	40%	25%
90	- Other	65%	40%
08.06	Grapes, fresh or dried:
10	- Fresh	155%	98%		SSG
20	- Dried	55%	35%		SSG
08.07	Melons (including watermelons) and papaws (papayas), fresh:
10	- Melons (including watermelons)	120%	75%
20	- Papaws (papayas)	65%	40%
08.08	Apples, pears and quinces, fresh:
10	- Apples	20% + 424 ECU/T	13% + 272 ECU/T		SSG
20	- Pears and quinces	20% + 424 ECU/T	13% + 272 ECU/T		SSG
08.09	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh:
10	- Apricots	36% + 369 ECU/T	28% + 295 ECU/T		SSG
20	- Cherries	31% + 445 ECU/T	25% + 356 ECU/T		SSG
30	- Peaches (including nectarines)	31% + 212 ECU/T	25% + 170 ECU/T		SSG
40	- Plums and sloes	31% + 212 ECU/T	25% + 170 ECU/T		SSG
08.10	Other fruit, fresh:
10	- Strawberries	85% min 43 ECU/T	68% min 34 ECU/T
20	- Raspberries, blackberries, mulberries and loganberries	85% min 30 ECU/T	68% min 24 ECU/T
30	- Black-, white- or red-current and gooseberries	40%	25%
40	- Cranberries, bilberries and other fruit of the genus Vaccinium	40%	25%
90	- Other	65%	40%
08.11	Fruits and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:
10	- Strawberries	100%	64%
20	- Raspberries, blackberries, mulberries, loganberries, black-, white- or red-currant and gooseberries	100%	64%
90	- Other	100%	64%
08.12	Fruit and nut, provisionally preserved (for example by sulphur dioxide gas, in brine, in sulphur water or in other preservative solution) but unsuitable in that state for immediate consumption:
10	- Cherries	100%	64%
20	- Strawberries	100%	64%
30	- Other	100%	64%
08.13	Fruit, dried, other than that of heading Nos 08.01 to 08.06; mixtures of nuts or dried fruits of this chapter:
10	- Apricots	100%	64%
20	- Prunes	100%	64%
30	- Apples	100%	64%
40	- Other	100%	64%
50	- Mixtures of nuts or dried fruits of this chapter:	85%	55%
08.14	Peels of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solution	40%	15%
09.01	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion:
	- Coffee, not roasted:
11	-- Not decaffeinated	25%	15%
12	-- Decaffeinated	25%	15%
	- Coffee, roasted:
21	-- Not decaffeinated	40%	25%
22	-- Decaffeinated	40%	25%
30	- Coffee husks and skins	65%	40%
40	- Coffee substitutes containing coffee	40%	25%
09.02	Tea, whether or not flavoured:
10	- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg.	25%	15%
20	- Other green tea (not fermented)	25%	15%
30	- Black tea (fermented) and partly fermented tea in immediate packings of a content not exceeding 3 kg.	25%	15%
40	- Other black tea (fermented) and partly fermented	25%	15%
09.03	Mate	25%	FREE
09.04	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta:
	- Pepper:
11	- Neither crushed nor ground	10%	5%
12	- Crushed or ground	10%	7%
20	- Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground:	85%	55%
09.05	Vanilla	10%	5%
09.06	Cinnamon and cinnamon-tree flowers:
10	- Neither crushed nor ground	5%	FREE
20	- Crushed or ground	5%	FREE
09.07	Cloves (whole fruit, cloves and stems)	5%	FREE
09.08	Nutmeg, mace and cardamoms:
10	- Nutmeg	15%	FREE
20	- Mace	15%	FREE
30	- Cardamoms	15%	FREE
09.09	Seeds of anise, badiam, fennel, coriander, cumin or caraway; juniper berries:
10	- Seeds of anise or badian	10%	5%
20	- Seeds of coriander	10%	5%
30	- Seeds of cumin	10%	5%
40	- Seeds of caraway	10%	5%
50	- Seeds of fennel; juniper berries	40%	25%
09.10	Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices:
10	- Ginger	15%	FREE
20	- Saffron	15%	FREE
30	- Turmeric (curcuma)	15%	FREE
40	- Thyme, bay leaves:	25%	15%
50	- Curry	15%	FREE
	- Other spices:
91	-- Mixtures referred to in Note 1 (b) to this chapter	40%	25%
99	-- Other	40%	25%
10.01	Wheat and meslin:
10	- Durum wheat	25%	15%					To be reduced to 15% in 2000
90	- Other	224 ECU/T	143 ECU/T		SSG
10.02	Rye	120% min 145 ECU/T	80% min 93 ECU/T
10.03	Barley	120% min 145 ECU/T	80% min 93 ECU/T
10.04	Oats	100%	64%
10.05	Maize (corn):
10	- For sowing	10%	5%
90	- Other:	195 ECU/T	125 ECU/T
	-- Other than for forage or seed	25%	12.50%			USA
10.06	Rice:
10	- Rice in the husk:	100%	64%
20	- Husked (brown) rice	25%	15%
30	- Semi-milled or wholly milled rice, whether or not polished or glazed	25%	15%
40	- Broken rice	25%	15%
10.07	Grain sorghum:	25%	15%
10.08	Buckwheat, millet and canary seed; other cereals:
10	- Buckwheat	15%	10%
20	- Millet:	85%	55%
30	- Canary seed	25%	16%
90	- Other cereals	85%	55%
11.01	Wheat or meslin flour	348 ECU/T	223 ECU/T		SSG
11.02	Cereal flours other than of wheat or meslin:
10	- Rye flour	100%	64%
20	- Maize (corn) flour	100%	64%
30	- Rice flour	100%	64%
90	- Other	100%	64%
11.03	Cereal groats, meal and pellets:
	- Groats and meal:
11	-- Of wheat	100%	64%
12	-- Of oats	100%	64%
13	-- Of maize (corn)	100%	64%
14	-- Of rice	100%	64%
19	-- Of other cereals	100%	64%
	- Pellets:
21	-- Of wheat	100%	64%
29	-- Of other cereals	100%	64%
11.04	Cereal grains otherwise worked (for example hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No. 10.06, germ of cereals, whole, rolled, flaked or ground:
	Rolled or flaked grains:
11	- Of barley	100%	64%
12	- Of oats	100%	64%
19	- Of other cereals	100%	64%
	- Other worked grains (for example, hulled, pearled, sliced or kibbled):
21	-- Of barley	100%	64%
22	-- Of oats	100%	64%
23	-- Of maize (corn)	100%	64%
29	-- Of other cereals	100%	64%
30	- Germ of cereals, whole, rolled, flaked or ground	100%	64%
11.05	Flour, meal, pellets and flakes of potatoes:
10	- Flour and meal	100%	64%
20	- Flakes and pellets	100%	64%
11.06	Flour and meal of dried leguminous vegetables of No. 07.13, of sago or of roots or tubers of No. 07.14; flour, meal and powder of the products of Chapter 8
10	- Flour and meal of dried leguminous vegetables of No. 07.13	100%	64%
20	- Flour and meal of sago or of roots or tubers of No. 07.14	100%	64%
30	- Flour, meal and powder of the products of Chapter 8	100%	64%
11.07	Malt, whether or not roasted:
10	- Not roasted	25%	16%
20	- Roasted	100%	64%
11.08	Starches; inulin:
	- Starches
11	-- Wheat starch	100%	64%
12	-- Maize (corn) starch	100%	64%
13	-- Potato starch	100%	64%
14	-- Manioc (cassava) starch	100%	64%
19	-- Other starches	100%	64%
20	- Inulin	100%	64%
11.09	Wheat gluten, whether or not dried	100%	64%
12.01	Soya beans, whether or not broken:
	-- For sowing	16%	10%
	-- Other	16%	10%
12.02	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken:
10	- In shell:	85%	55%
20	- Shelled, whether or not broken	65%	40%
12.03	Copra	65%	40%
12.04	Linseed, whether or not broken:	405	25%
12.05	Rape or colza seeds, whether or not broken:	65%	40%
	-- For sowing	10%	6%
	-- Other	16%	10%
12.06	Sunflower seeds, whether or not broken:	150%	96%		SSG
12.07	Other oilseeds and oleaginous fruits, whether or not broken:
10	Palm nuts and kernels	65%	40%
20	- Cotton seeds:	25%	15%
30	- Castor oilseeds	25%	15%
40	- Sesamum seeds:	25%	15%
50	- Mustard seeds	15%	5%
60	- Safflower seeds	25%	15%
	- Other:
91	-- Poppy seeds	40%	25%
92	- Shea nuts (Karite nuts)	25%	15%
99	- Other	25%	15%
12.08	Flours and meals of oilseeds or oleaginous fruits, other than those of mustard:
10	- Of soy beans	16%	10%
90	- Other	16%	10%
12.09	Seeds, fruits and spores, of a kind used for sowing:
	- Beet seed:
11	-- Sugar beet seed	25%	15%
19	-- Other	25%	15%
	- Seeds of forage plants, other than beet seed:
21	-- Lucerne (alfalfa) seed	25%	15%
22	-- Clover (Trifolium spp.) seed	25%	15%
23	-- Fescue seed	25%	15%
24	-- Kentucky blue grass (Poa pratensis L.) seed	25%	15%
25	-- Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed	25%	15%
26	-- Timothy grass seed	25%	15%
29	-- Other	25%	15%
30	- Seeds of herbaceous plants, used principally for their flowers	25%	15%
	- Other:
91	-- Vegetable seeds	25%	15%
99	-- Other	25%	15%
12.10	Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin:
10	- Hop cones, neither ground nor powdered or in the form of pellets	65%	40%
20	- Hop cones, ground, powdered or in the form of pellets; lupulin	65%	40%
12.11	Plants and parts of plants, seeds and fruits of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered:
10	- Liquorice roots	10%	5%
20	- Ginseng roots	10%	5%
90	- Other	10%	5%
12.12	Locust beans, seaweeds, sugar beet and sugar cane, fresh or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Chichorum intybus sativum) of a kind used primarily for humans
10	- Locust beans, including the seeds	25%	FREE
20	- Seaweeds:	25%	FREE
30	- Apricot, peach or plum stones and kernels	65%	40%
	- Other:
91	-- Sugar beet	65%	40%
92	-- Sugar cane	15%	5%
99	-- Other	15%	5%
12.13	Cereal straw, and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets:	65%	40%
12.14	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets:
10	- Lucerne (alfalfa) meal and pellets	10%	FREE
90	- Other	10%	FREE
13.01	Lac; natural gums, resins, gum-resins and balsams:
10	- Lac	16%	10%
20	- Gum arabic	16%	10%
90	- Other	16%	10%
13.02	Vegetable saps and extracts; pectic substances, pectinates and pectates, agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
	- Vegetable saps and extracts:	16%	10%
11	- Opium	16%	10%
12	-- Of liquorice	16%	10%
13	-- Of hops	16%	10%
14	-- Of pyrethrum or of the roots of plants containing rotenone	16%	10%
19	- Other	16%	10%
20	- Pectic substances, pectinates and pectates	65%	40%
	- Mucilages and thickeners, whether or not modified, derived from vegetable products:
31	-- Agar-agar	16%	10%
32	- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds	16%	10%
39	- Agar-agar	16%	10%
32	- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds	16%	10%
39	- Other	16%	10%
14.01	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark):
10	- Bamboos	40%	FREE
20	- Rattans	40%	FREE
90	- Other	65%	40%
14.02	Vegetable materials of a kind used primarily for stuffing or as padding (for example, kapok, vegetable hair and eel-grass) whether or not put as a layer with or without supporting material:
10	- Kapok	40%	FREE
	- Other:
91	-- Vegetable hair	40%	FREE
99	-- Other	40%	FREE
14.03	Vegetable materials of a kind used primarily in brooms or in brushes (for example broomcorn, piasava, couch-grass and istle), whether or not in hanks or bundles:
10	- Broomcorn (Sorghum vulgarevar, technicum)	40%	FREE
90	- Other
14.04	Vegetable products not elsewhere specified or included:
10	- Raw vegetable materials of a kind used primarily in dyeing and tanning	40%	FREE
20	- Cotton linters	40%	FREE
90	- Other	65%	40%
15.01	Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent extracted:	155% min. 348 ECU/T	98% min. 223 ECU/T
15.02	Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent extracted:	25%	15%
15.03	Lard stearin, lard oil, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared	25%	15%
15.04	Fats and oils and their fractions, of fish and marine mammals, whether or not refined, but not chemically modified:
10	- Fish-liver oils and their fractions	5%	FREE
20	- Fats and oils and their fractions, of fish, other than liver oils	5%	FREE
30	- Fats and oils and their fractions, of marine mammals	5%	FREE
15.05	Wool grease and fatty substances derived therefrom (including lanolin):
10	- Wool grease, crude	16%	10%
90	- Other	16%	10%
15.06	Other animal fats and oils and their fractions whether or not refined but not chemically modified	40%	25%
15.07	Soya-bean oil and its fractions, whether or not refined, but not chemically modified:
10	- Crude oil, whether or not degummed	16%	10%
90	- Other	25%	10%
15.08	Ground-nut oil and its fractions, whether or not refined, but not chemically modified:
10	- Crude oil	40%	25%
90	- Other	40%	25%
15.09	Olive oil and its fractions, whether or not refined, but not chemically modified:
10	- Virgin	40%	25%
90	- Other	40%	25%
15.10	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils of No. 15.09:	40%	25%
15.11	Palm oil and its fractions, whether or not refined, but not chemically modified:
10	- Crude oil	40%	25%
90	- Other	40%	25%
15.12	Sunflower-seed, sunflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified:
	- Sunflower-seed and sanflower and fractions thereof:
11	-- Crude oil	40%	25%		SSG
19	-- Other	145%	90%		SSG
	- Cotton-seed oil and its fractions:
21	-- Crude oil, whether or not gossypol has been removed	40%	25%		SSG
29	-- Other	40%	10%		SSG
15.13	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified:
	- Coconut (copra) oil and its fractions:
11	-- Crude oil	10%	5%
19	-- Other	40%	25%
	- Palm kernel or babassu oil and fractions thereof:
21	-- Crude oils	65%	40%
29	-- Other	65%	40%
15.14	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified:
10	- Crude oils	15%	10%
90	- Other	40%	20%
15.15	Other fixed vegetable fats and oils (including jojoba oil) and their fractions thereof, whether or not refined, but not chemically modified:
	- Linseed oil and its fractions:
11	-- Crude oil	25%	15%
19	-- Other	40%	25%
	- Maize (corn) oil and its fractions:
21	- Crude oil	40%	25%
29	- Other	65%	40%
30	- Castor oil and its fractions	25%	15%
40	- Tung oil and its fractions	40%	10%
50	- Sesame oil and its fractions	15%	10%
60	- Jojoba oil and its fractions	40%	10%
90	- Other
15.16	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared:
10	- Animal fats and oils and their fractions	25%	15%
20	- Vegetable fats and oils and their fractions	25%	15%
15.17	Margarine; edible mixtures or preparations of animal or vegetable fats and oils or of fractions of different fats or of oils of this Chapter, other than edible fats or oils or their fractions of No. 15.16:
10	- Margarine, excluding liquid margarine	130%	98%
90	- Other:	85%	55%
15.18	Animal or vegetable fats and oils and their fractions, boiled oxidized, dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of No. 15.16; inedible mixtures or preparations of animal or vegetable fats and oils or of fractions of different fats or of oils of this Chapter, not elsewhere specified or included	40%	25%
15.19	Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
	- Industrial monocarboxylic fatty acid; oils from refining:
11	-- Stearic acid	16%	10%
12	-- Oleic acid	16%	10%
13	-- Tall oil fatty acids	16%	10%
19	-- Other	16%	10%
20	- Industrial fatty alcohols	16%	10%
15.20	Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes:
10	- Glycerol (glycerine), crude, glycerol waters and glycerol lyes	10%	7%
90	- Other,including synthetic glycerol	16%	10%
15.21	Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured:
10	- Vegetable waxes	16%	10%
90	- Other:	16%	10%
15.22	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes	40%	25%
16.01	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products	160% min. 2,559 ECU/T	120% min. 1,919 ECU/T		SSG
16.02	Other prepared or preserved meat, meat offal or blood:
10	Homogenized preparations	100%	75%		SSG
20	- Of liver of any animal	100%	75%		SSG
	- Of poultry of No. 01.05:
31	-- Of turkeys	85%	55%		SSG
39	-- Other	100%	75%		SSG
	- Of swine:
41	-- Hams and cuts thereof	100% min. 2,232 ECU/T	75% min. 1,674 ECU/T		SSG
42	-- Shoulders and cuts thereof	100% min. 1,830 ECU/T	75% min. 1,373 ECU/T		SSG
49	-- Other, including mixers	100% min. 2,232 ECU/T	75% min. 1,674 ECU/T		SSG
50	- Of bovine animals	100% min. 6,161 ECU/T	75% min. 4,621 ECU/T		SSG
90	- Other, including preparations of blood of any animal	100% min. 6,161 ECU/T	75% min. 4,621 ECU/T		SSG
16.03	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates	40%	15%
17.01	Cane or beet sugar and chemically-pure sucrose, in solid form:
	- Raw sugar not containing added flavouring or colouring matter:
11	-- Cane sugar	220 ECU/T	160 ECU/T
12	-- Beet sugar	220 ECU/T	160 ECU/T
	- Other:
91	-- Containing added flavouring or colouring matter	320 ECU/T	251 ECU/T
99	-- Other	320 ECU/T	251 ECU/T
17.02	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
10	- Lactose and lactose syrup	174 ECU/T	112 ECU/T
20	- Maple sugar and maple syrup	45%	30%
30	- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose:	507 ECU/T*	324 ECU/T*					*ECU per T of dry matter
40	- Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose	507 ECU/T*	324 ECU/T*					*ECU per T of dry matter
50	- Chemically pure fructose	16% + 507 ECU/T*	10% + 324 ECU/T*					*ECU per T of dry matter
60	- Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose	507 ECU/T*	324 ECU/T*					*ECU per T of dry matter
90	- Other including invert sugar	507 ECU/T*	324 ECU/T*					ECU per T of dry matter
17.03	Molasses resulting from the refining or extraction of sugar:
10	- Cane molasses	40%	25%
90	- Other:	40%	25%
17.04	Sugar confectionery (including the white chocolate), not containing cocoa:
10	- Chewing gum, whether or not sugar coated	85% + ADS*	55% + ADS*					ADS* - additional duty for sugar contained in the product
90	- Other:	105% + ADS*	67% + ADS*					ADS* - additional duty for sugar contained in the product
18.01	Cocoa beans, whole or broken, raw or roasted:	25%	15%
18.02	Cocoa shells, husks, skins and other cocoa waste	65%	40%
18.03	Cocoa paste, whether or not defatted:
10	- Not defatted	25%	15%
20	- Fully or partially defatted	20%	10%
20	- Fully of partially defatted	20%	10%
18.04	Cocoa butter, fat and oil	16%	10%
18.05	Cocoa powder, not containing added sugar or other sweetening matter	40%	25%
18.06	Chocolate and other food preparations containing cocoa:
10	- Cocoa powder containing added sugar or other sweetening matter	150% + ADS*	96% + ADS*		SSG			ADS* - additional duty for sugar contained in the product
20	- Other preparations in blocks, slabs or bars weighing more than 2 kg. or in liquid, paste, powder or other bulk form in containers or other immediate packing, of a content exceeding 2 kg.:	150% + ADS*	96% + ADS*		SSG			ADS* - additional duty for sugar contained in the product
	- Other in blocks, slabs or bars:
31	-- Filled:	150% + ADS*	96% +ADS*		SSG			ADS* - additional duty for sugar contained in the product
32	-- Not filled:	150% + ADS*	96% +ADS*		SSG			ADS* - additional duty for sugar contained in the product
90	- Other:	150% + ADS*	96% +ADS*		SSG			ADS* - additional duty for sugar contained in the product
19.01	Malt extract, food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50%, not elsewhere specified or included; food preparations of goods of headings Nos. 04.01 to 04.04, not containing cocoa powder or
	containing cocoa powder in a proportion by weight of less than 10%, not elsewhere specified or included:
10	- Preparations for infant use, put up for retail sale	100%	75%
20	- Mixtures and doughs for the preparation of bakers' wares of No. 19.05	100%	75%
90	- Other	16% + 282 ECU/T	10% + 180 ECU/T
19.02	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, lasagne, gnocchi, ravioli, cannelloni; noodles, couscous, whether or not prepared:
	- Uncooked pasta, neither stuffed or otherwise prepared:
11	-- Containing eggs	150%	96%		SSG
19	-- Other	150%	96%		SSG
20	- Stuffed pasta, whether or not cooked or otherwise prepared:	150%	96%		SSG

30	- Other pasta	150%	96%	SSG
40	- Couscous	150%	96%	SSG
19.03	Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, siftings or other similar forms
19.04	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared:
10	- Prepared foods obtained by the swelling or roasting of cereals or cereal products	150%	96%
90	- Other	150%	96%
19.05	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, flour and starch papers, rice papers and similar products:	150%	96%
10	- Crispbread	150%	96%	SSG
20	- Gingerbread and the like	150%	96%	SSG
30	- Sweet biscuits; waffles and wafers	150%	96%	SSG
40	- Rusks, roasted bread and other similar products:	150%	96%	SSG
90	- Other	150%	96%	SSG
20.01	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved in vinegar or acetic acid:
10	- Cucumbers and gherkins	95%	60%
20	- Onions	85%	55%
90	- Other	95%	60%
20.02	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:
10	- Tomatoes, whole or in pieces	150%	96%	SSG
90	- Other	150%	96%	SSG
20.03	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid:
10	- Mushrooms	120%	75%
20	- Truffles	65%	40%
20.04	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen:
10	- Potatoes	85%	55%	SSG
90	- Other vegetables and mixtures of vegetables	95%	70%	SSG
20.05	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen:
10	- Homogenized vegetables	120%	75%	SSG
20	- Potatoes	120%	75%	SSG
30	- Sauerkraut	120%	75%	SSG
40	- Peas (Pisum sativum) - Beans (Vigna spp., Fhaseolus spp.):	120%	75%	SSG
51	-- Beans, shelled	120%	75%	SSG
59	-- Other	120%	75%	SSG
60	- Asparagus	65%	40%	SSG
70	- Olives	55%	35%	SSG
80	- Sweetcorn (Zea mays var. saccharata)	40%	15%	SSG
90	- Other vegetables and mixtures of vegetables	120%	75%	SSG
20.06	Fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized):	25% + 299 ECU/T	20% + 239 ECU/T
20.07	Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter:
10	- Homogenized preparations	100%	80%	SSG
	- Other
91	- Citrus fruit	40%	15%	SSG
99	- Other	100%	80%	SSG
20.08	Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
	- Nuts, ground-nuts and other seeds, whether or not mixed together:
11	-- Ground-nuts:	100%	64%
19	-- Other, including mixtures	40%	20%
20	- Pineapples:	100%	64%
30	- Citrus fruit:	100%	64%
40	- Pears:	100%	64%
50	- Apricots:	100%	64%
60	- Cherries:	100%	64%
70	- Peaches:	100%	64%
80	- Strawberries:	100%	64%
	- Other, including mixtures other than those of No. 2008.19.00:
91	-- Palm hearts	40%	FREE
92	-- Mixtures	100%	64%
99	-- Other:	65%	40%
20.09	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter:
	- Orange juice;
11	- Frozen	40%	25%	SSG
19	- Other	40%	25%	SSG
20	- Grapefruit juice	40%	25%	SSG
30	- Juice of other single citrus fruit	100%	64%	SSG
40	- Pineapple juice	100%	64%	SSG
50	- Tomato juice	160%	98%	SSG
60	- Grape juice (including grape must)	160%	98%	SSG
70	- Apple juice	160%	98%	SSG
80	- Juice of other single vegetable or fruit	160%	98%	SSG
90	- Mixtures of juices	100%	70%	SSG
21.01	Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
10	- Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	65%	40%
20	- Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or mate	65%	40%
30	- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	55%	35%
21.02	Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No. 30.02); prepared baking powders:
10	- Active yeasts	100%	64%
20	- Inactive yeasts; other single-cell micro-organisms, dead	100%	64%
30	- Prepared baking powders	100%	64%
21.03	Sauces and preparations thereof; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
10	- Soya sauce	40%	15%
20	- Tomato ketchup and other tomato sauces	140%	90%
30	- Mustard flour and meal and prepared mustard	65%	40%
90	- Other	65%	40%
21.04	Soups and broths and preparations therefor; homogenized composite food preparations:
10	- Soups and broths and preparations therefor:	85%	55%
20	- Homogenized composite food preparations	100%	64%
21.05	Ice cream and other edible ice, whether or not containing cocoa	35% +700 ECU/T	22.5% + 488 ECU/T	SSG
21.06	Food preparations not elsewhere specified or included:
10	- Protein concentrates and textured protein substances	50%	30%
90	- Other	40%	25%
22.01	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:
10	- Mineral waters and aerated waters	65%	40%
90	- Other	65%	40%
22.02	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09:
10	- Waters including mineral and aerated with containing added sugar or other sweetening matter flavoured	65%	40%
90	- Other	65%	40%
22.03	Beer made from malt	100%	64%
22.04	Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 20.09:
10	- Sparkling wine	40% + 80 ECU/hl.	25% +51 ECU/hl.	SSG
	- Other wine; grape must fermentation prevented or arrested by the addition of alcohol:
21	-- In containers holding 2 litres or less	40% + 90 ECU/hl.	32% + 72 ECU/hl.	SSG
29	-- Other	40% + 50 ECU/hl.	32% + 40 ECU/hl.	SSG
30	- Other grape must	150%	96%	SSG
22.05	Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances:
10	- In containers holding 2 litres or less	2 ECU/% vol./hl. + 10 ECU/hl.	1.6 ECU/% vol./hl. + 8 ECU/hl.
90	- Other	2 ECU/% vol./hl.	1.6 ECU/% vol./hl.
22.06	Other fermented beverages (for example, cider, perry, mead). Mixtures of fermented and non-alcoholic beverages, not elsewhere specified or included	30 ECU/hl.	24 ECU/hl.
22.07	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength:
10	- Undenatured ethyl alcohol, of actual alcoholic strength of 80% vol or higher	200% min. 30 ECU/hl.	160% min. 24 ECU/hl.
20	- Denatured ethyl alcohol and other spirits of any strength	180% min. 16 ECU/hl.	144% min. 12.8 ECU/hl.
22.08	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages:
10	- Compound alcoholic preparations of the kind used for the manufacture of beverages	200% min. 1.6 ECU/hl. vol/hl. + 10 ECU/hl	128% min. 24 ECU/hl. vol/hl + 6.4	SSG
20	- Spirits obtained by distilling grape wine or grape marc	200% min. 1.6 ECU/% vol./hl. + 10 ECU/hl.	128% min 1.0 ECU/% vol./hl .+ 6.4 ECU/hl.	SSG
30	- Whiskies	110% min. 0.9 ECU/% vol/hl + 5.4 ECU/hl	90% min 0.75 ECU/% vol/hl + 4.5 ECU/hl	SSG	USA
40	- Rum and tafia	200% min .1.6 ECU/% vol./hl. + 10 ECU/hl.	128% min. 1.0 ECU/% vol./hl. + 6.4 ECU/hl.	SSG
50	Gin and Geneva	200% min. 1.6 ECU/% vol./hl. + 10 ECU/hl.	128% min. 1.0 ECU% vol./hl. + 6.4 ECU/hl.	SSG
22.08.90	- Other	200% min. 1.6 ECU/% vol./hl. + 10 ECU/hl.	128% min 1.0 ECU% vol./hl. + 6.4 ECU/hl.	SSG
ex 22.08.90	- Vodka	140% min. 1.2 ECU/% vol./hl. + 7.0 ECU/hl.	90% min 0.75 ECU/% vol./hl. + 4.5 ECU/hl.
22.09	Vinegar and substitutes for vinegar obtained from acetic acid, fit for consumption:	85%	55%
23.01	Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves:
10	- Flours, meals and pellets, of meat or offal; greaves	16%	10%
20	- Flours, meals and pellets, of fish or crustaceans, molluscs or other aquatic invertebrates	16%	10%
23.02	Brans, sharps and other residues, whether or not in the form of pellets derived from the sifting, milling or other working of cereals or of leguminous plants:
10	- Of maize (corn)	65%	40%
20	- Of rice	40%	25%
30	- Of wheat	65%	40%
40	- Of other cereals	65%	40%
50	- Of leguminous plants	65%	40%
23.03	Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets:
10	- Residues of starch manufacture and similar residues	65%	40%
20	- Beet-pulp, bagasse and other waste of sugar manufacture	65%	40%
30	- Brewing or distilling dregs and waste	65%	40%
23.04	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil	25%	15%
23.05	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil	65%	40%
23.06	Oil-cake and other solid residue, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No. 23.04 or 23.05:
10	- Of cotton seed	25%	15%
20	- Of linseed	65%	40%
30	- Of sunflower seeds	65%	40%
40	- Of rape or colza seeds	65%	40%
50	- Of coconut or copra	65%	40%
60	- Of palm nuts or kernels	65%	40%
90	- Other	65%	40%
23.07	Wine lees; argol	65%	40%
23.08	Vegetable materials and vegetable waste, vegetable residues and by products, whether or not in the form of pellets, in a kind used in animal feeding, not elsewhere specified or included:
10	- Acorns and horse-chestnuts	65%	40%
90	- Other	65%	40%
23.09	Preparations of a kind used in animal feeding:
10	- Dog or cat food, put up for retail sale	40%	30%		USA
90	- Other	120%	75%
24.01	Unmanufactured tobacco; tobacco refuse:
10	- Tobacco, (not stemmed/stripped)	250% min. 3.0 ECU/kg.	200% min. 2.4 ECU/kg.	SSG
20	- Tobacco, partly or wholly stemmed/stripped	350% min. 5.0 ECU/kg.	200% min. 4.0 ECU/kg.	SSG	USA
30	- Tobacco refuse	250% min. 1.3 ECU/kg.	200% min. 1.0 ECU/kg.	SSG
24.02	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
10	- Cigars, cheroots and cigarillos containing tobacco	100%	64%	SSG
20	- Cigarettes containing tobacco	250% min. 45 ECU/1,000 pcs.	200% min. 36 ECU/1,000 pcs.	SSG	USA
90	- Other	250% min. 45 ECU/1,000 pcs.	200% min. 36 ECU/1,000 pcs.	SSG
24.03	Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco extracts and essences:
10	- Smoking tobacco whether or not containing tobacco substitutes in any proportion	150%	96%	SSG
91	-- Other - "Homogenized" or "reconstituted" tobacco	150%	96%	SSG
99	-- Other	150%	96%	SSG	USA
29.05	Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
	-- Manitol	10%	FREE
	-- D-glucitol (sorbitol)	10%	FREE
33.01	Essential oils, (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils.
	- Essential oils of citrus fruit:
11	-- Of begamot	40%	25%
12	-- Of orange	40%	25%
13	-- Of lemon	40%	25%
14	-- Of lime	40%	25%
19	-- Other	40%	25%
	-Essential oils other than those of citrus fruit:
21	-- Of geranium	40%	25%
22	-- Of jasmin	40%	25%
23	-- Of lavender (or of lavandin)	85%	55%
24	-- Of peppermint (Menthainpiperita)	40%	25%
25	-- Of other mints	40%	25%
26	-- Of vetiver	40%	25%
29	-- Other	85%	55%
30	- Resinoids	40%	25%
90	- Other	40%	25%
35.01	Caseine, caseinates and other casein derivatives; casein glues:
10	Casein	40%	25%
90	- Other:	40%	25%
35.02	Albumins, (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivates:
10	- Egg albumin	85%	55%
90	- Other albumins	85%	55%
35.03	Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; as in glass; other glues of animal origin, excluding casein glues of heading No. 35.01:	40%	25%
35.04	Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed:	16%	10%
35.05	Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:
10	- Dextrin and other modified starches	40%	25%
20	- Glues:	40%	25%
38.09	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included.
10	- With a basis of amylaceous substances	40%	25%
38.23	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or a
60	- Sorbitol other than that of 2905.44	40%	25%
41.01
10	- Whole hides and skins of bovine animals, of a weight per skin not exceeding 8 kg. when simply dried, 10 kg. when dry-salted, or 14 kg. when fresh, wet-salted or otherwise preserved	16%	10%
	- Other hides and skins of bovine animals, fresh or wet-salted:
21	-- Whole	16%	10%
22	-- Butts and bends	16%	10%
29	-- Other	16%	10%
30	- Other hides and skins of bovine animals, otherwise preserved	16%	10%
40	- Hides and skins of equine animals	16%	10%
41.02	Raw skins of sheep or lambs (fresh or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split:
10	- With wool on:	10%	5%
	- Without wool on
21	-- Pickled	16%	8%
29	-- Other	16%	10%
41.03	Other raw hides and skins (fresh or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1 (c) to this chapter:
10	- Of goats or kids	16%	10%
20	- Of reptiles	16%	10%
90	- Other	16%	10%
43.01	Raw furskins (including heads, tails, paws and other pieces or cuttings suitable for furriers' uses), other than raw hides and skins of heading Nos. 41.01, 41.02 or 41.03.
10	- Of mink, whole, with or without head, tail or paws	15%	5%
20	- Of rabbit or hare, whole, with or without head, tail or paws	15%	5%
30	- Of lamb, the following; Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws	10%	5%
40	- Of beaver, whole, with or without head, tail or paws	10%	5%
50	- Of musk-rat, whole, with or without head, tail or paws	10%	5%
60	- Of fox, whole, with or without head, tail or paws	15%	5%
70	- Of seal, whole, with or without head, tail or paws	10%	5%
80	- Other furskins, whole, with or without head, tail or paws:	15%	5%
90	- Heads, tails, paws and other pieces or cuttings, suitable for furriers use:	15%	5%
50.01	Silk-worm cocoons suitable for reeling	10%	5%
50.02	Raw silk (not thrown)	16%	10%
50.03	Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock):
10	- Not carded or combed	40%	25%
90	- Other	40%	25%
51.01	Wool, not carded or combed:
	- Greasy, including fleece-washed wool:
11	- Shorn wool	10%	5%
19	-- Other	10%	5%
	- Degreased, not carbonized:
21	-- Shorn wool	10%	5%
29	-- Other	10%	5%
30	- Carbonized	10%	5%
ex 51.01	Wool, not carded or combed:				Australia
	- Greasy, including fleece-washed wool:
11	-- Shorn wool, Merino wool	10%	0%
19	-- Other, Merino wool	10%	0%
	- Degreased, not carbonized:
21	-- Shorn wool, Merino wool	10%	0%
29	-- Other, Merino wool	10%	0%
30	- Carbonized, Merino wool	10%	0%
51.05	Wool and fine or coarse of animal hair, carded or combed:
10	- Carded wool	16%	10%
	- Wool tops and other combed:
21	-- Combed wool in fragments	16%	10%
29	-- Other	16%	10%
ex 51.05	Wool and fine or coarse of animal hair, carded or combed:
10	- Carded wool, Merino	10%	5%
	- Wool tops and other combed:
21	-- Combed wool in fragments, Merino	10%	5%
29	-- Other, Merino	10%	5%
51.02	Fine or coarse animal hair, not carded or combed:
10	- Fine animal hair	8%	5%
20	- Coarse animal hair	8%	5%
51.03	Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock:
10	- Noils of wool or of fine animal hair	25%	5%
20	- Other waste of wool or of fine animal hair	25%	5%
30	- Waste of coarse animal hair	25%	5%
52.01	Cotton, not carded or combed	5%	0%
52.02	Cotton waste (including yarn and thread waste and garnetted waste):
10	- Yarn and thread waste	45%	25%
	- Other:
91	-- Garnetted stock	45%	25%
99	-- Other	45%	25%
52.03	Cotton, carded or combed	16%	10%
53.01	Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock):
10	- Flax, raw or retted	10%	5%
	- Flax, broken, scutched, hackled or otherwise processed, but not spun:
21	-- Broken or scutched	10%	5%
29	-- Other
30	- Flax tow and waste	10%	5%
53.02	True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock):
10	- True hemp, raw or retted	10%	5%
90	- Other	10%	5%