COM(2025) 339 Ettepanek: NÕUKOGU OTSUS ühelt poolt Euroopa Liidu ning teiselt poolt Lõuna-Ameerika lõunaosa ühisturu, Argentina Vabariigi, Brasiilia Liitvabariigi, Paraguay Vabariigi ja Uruguay Idavabariigi vahelise kaubanduse vahelepingu Euroopa Liidu nimel sõlmimise kohta

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Resolutsiooni liik: Riigikantselei resolutsioon Viide: Välisministeerium / / ; Riigikantselei / / 2-5/25-01726 Resolutsiooni teema: Ettepanek ELi ja Mercosuri partnerluslepingu ja kaubanduse vahelepingu allkirjastamiseks ja sõlmimiseks Adressaat: Välisministeerium Ülesanne: 1.Tulenevalt Riigikogu kodu- ja töökorra seaduse § 152` lg 1 p 2 ning Vabariigi Valitsuse reglemendi § 3 lg 4 palun valmistada ette Vabariigi Valitsuse seisukoha ja otsuse eelnõu järgneva algatuse kohta, kaasates seejuures olulisi huvigruppe ja osapooli: - Ettepanek: NÕUKOGU OTSUS ühelt poolt Euroopa Liidu ning teiselt poolt Lõuna-Ameerika lõunaosa ühisturu, Argentina Vabariigi, Brasiilia Liitvabariigi, Paraguay Vabariigi ja Uruguay Idavabariigi vahelise kaubanduse vahelepingu Euroopa Liidu nimel allkirjastamise kohta COM (2025)338 -Ettepanek: NÕUKOGU OTSUS ühelt poolt Euroopa Liidu ning teiselt poolt Lõuna-Ameerika lõunaosa ühisturu, Argentina Vabariigi, Brasiilia Liitvabariigi, Paraguay Vabariigi ja Uruguay Idavabariigi vahelise kaubanduse vahelepingu Euroopa Liidu nimel sõlmimise kohta, COM(2025) 339 EISi toimiku nr: 25-0551 Tähtaeg: 07.11.2025 Adressaat: Haridus- ja Teadusministeerium, Justiits- ja Digiministeerium, Kaitseministeerium, Kliimaministeerium, Kultuuriministeerium, Majandus- ja Kommunikatsiooniministeerium, Rahandusministeerium, Regionaal- ja Põllumajandusministeerium, Siseministeerium, Sotsiaalministeerium Ülesanne: Palun esitada oma sisend Välisministeeriumile seisukohtade kujundamiseks antud eelnõude COM(2025)338 ja COM(2025)339 kohta (eelnõude infosüsteemi (EIS) kaudu). Tähtaeg: 13.10.2025 Adressaat: Välisministeerium Ülesanne: 2.Tulenevalt riigisekretäri EL asjade menetlemise juhiste punktidest 14 ja 15: Lepingu eelnõu menetletakse välissuhtlemisseaduse kohaselt. Kui nõukogu otsuse eelnõu lepingu allkirjastamise kohta tuleb nõukogus otsustamisele varem kui lõpeb välissuhtlemisseaduse kohane lepingu eelnõu heakskiitmise riigisisene menetlus, esitada valitsusele arutamiseks ja otsustamiseks seisukohad nimetatud otsuse eelnõu kohta enne otsuse vastuvõtmist nõukogus või ELi liikmesriikide esindajate kohtumisel (sellisel juhul võimalusel üheskoos kaubanduse vahelepingu seisukohtadega). - Ettepanek: NÕUKOGU OTSUS ühelt poolt Euroopa Liidu ja selle liikmesriikide ning teiselt poolt Lõuna-Ameerika lõunaosa ühisturu, Argentina Vabariigi, Brasiilia Liitvabariigi, Paraguay Vabariigi ja Uruguay Idavabariigi vahelise partnerluslepingu Euroopa Liidu nimel allkirjastamise ja ajutise kohaldamise kohta, COM(2025)356 -Ettepanek: NÕUKOGU OTSUS ühelt poolt Euroopa Liidu ja selle liikmesriikide ning teiselt poolt Lõuna-Ameerika lõunaosa ühisturu, Argentina Vabariigi, Brasiilia Liitvabariigi, Paraguay Vabariigi ja Uruguay Idavabariigi vahelise partnerluslepingu Euroopa Liidu nimel sõlmimise kohta, COM (2025)357 EIS toimiku nr: 25-0551 Tähtaeg: 07.11.2025 Adressaat: Haridus- ja Teadusministeerium, Justiits- ja Digiministeerium, Kaitseministeerium, Kliimaministeerium, Kultuuriministeerium, Majandus- ja Kommunikatsiooniministeerium, Rahandusministeerium, Regionaal- ja Põllumajandusministeerium, Siseministeerium, Sotsiaalministeerium Ülesanne: Palun esitada oma sisend Välisministeeriumile seisukohtade kujundamiseks antud eelnõude COM(2025)356 ja COM(2025)357 kohta (eelnõude infosüsteemi (EIS) kaudu). Tähtaeg: 13.10.2025 Lisainfo: Eelnõusid COM(2025)338 ja COM(2025)339 on kavas arutada valitsuse 20.11.2025 istungil ja Vabariigi Valitsuse reglemendi § 6 lg 6 kohaselt sellele eelneval nädalal (12.11.2025) EL koordinatsioonikogus. Esialgsed materjalid EL koordinatsioonikoguks palume esitada hiljemalt 07.11.2025. Eelnõud COM(2025)356 ja COM(2025)357 menetletakse välisuhtlemisseaduse kohtaselt. Kui nõukogu otsuse eelnõu lepingu allkirjastamise kohta tuleb nõukogu otsustamisele varem kui lõpeb välisushtlemisseaduse kohane lepingu eelnõu heakskiitmise riigisese menetlus, siis arutatakse neid koos eelnõudega COM(2025)338 ja COM(2025)339 valitsuse 20.11.2025 istungil ja sellele eelneval nädalal (12.11.2025) EL koordinatsioonikogu istungil. Kinnitaja: Nele Grünberg, Euroopa Liidu asjade direktori asetäitja Kinnitamise kuupäev: 18.09.2025 Resolutsiooni koostaja: Sandra Metste [email protected],  17.09.2025 Ettepanek ELi ja Mercosuri partnerluslepingu ja kaubanduse vahelepingu allkirjastamiseks ja sõlmimiseks COM(2025) 338, COM(2025) 339, COM(2025) 356, COM(2025) 3571 Otsuse ettepanek koordinatsioonikogule Kujundada seisukoht Kaasvastutaja sisendi tähtpäev 13.10.2025 Kaubanduse vahelepingu COM(2025) 338 ja COM(2025) 339 puhul: KOKi esitamise tähtpäev 12.11.2025 VV esitamise tähtpäev 20.11.2025 Partnerluslepingu COM(2025) 356 ja COM(2025) 357 puhul: Tulenevalt riigisekretäri ELi asjade menetlemise juhiste punktidest 14 ja 15: Lepingu eelnõu menetletakse välissuhtlemisseaduse kohaselt. Kui nõukogu otsuse eelnõu lepingu allkirjastamise kohta tuleb nõukogus otsustamisele varem kui lõpeb välissuhtlemisseaduse kohane lepingu eelnõu heakskiitmise riigisisene menetlus, esitada valitsusele arutamiseks ja otsustamiseks seisukohad nimetatud otsuse eelnõu kohta enne otsuse vastuvõtmist nõukogus või ELi liikmesriikide esindajate kohtumisel (sellisel juhul võimalusel üheskoos kaubanduse vahelepingu seisukohtadega). Vastutav ministeerium: Välisministeerium Kaasvastutajad: Majandus- ja Kommunikatsiooniministeerium, Rahandusministeerium, Kaitseministeerium, Kliimaministeerium, Sotsiaalministeerium, Siseministeerium, Justiits- ja Digiministeerium, Haridus- ja Teadusministeerium, Kultuuriministeerium, Regionaal- ja Põllumajandusministeerium Seisukoha valitsusse toomise alus ja põhjendus Algatuse reguleerimisala nõuab vastavalt Eesti Vabariigi põhiseadusele seaduse või Riigikogu otsuse vastuvõtmist, muutmist või kehtetuks tunnistamist (RKKTS § 152¹ lg 1 p 1); Algatuse vastuvõtmisega kaasneks oluline majanduslik või sotsiaalne mõju (RKKTS § 152¹ lg 1 p 2); Seisukoha võtmist peab oluliseks peaminister või minister (VVS § 20¹ lg 2); Sisukokkuvõte 6. detsembril 2024, peale üle 25 aastat kestnud läbirääkimisi, jõudsid lõpule EL ja Mercosuri (Argentina Vabariik, Brasiilia Liitvabariik, Paraguay Vabariik, Uruguay 1 Koos vastavate lisadega Idavabariik) vahelise partnerluslepingu läbirääkimised. Läbirääkimiste tulemusena on lepitud kokku kahes õiguslikus vahendis: 1. partnerlusleping, mis hõlmab a) poliitilist ja koostöövaldkonda ning b) kaubanduse valdkonda, ning 2. kaubanduse vaheleping, mis hõlmab kaubanduse ja investeeringute liberaliseerimist. 3. septembril 2025 esitas Euroopa Komisjon allkirjastamiseks ja ajutiseks kohaldamiseks ning sõlmimiseks partnerluslepingu ELi ja Mercosuri riikide vahel. Partnerluslepingu jõustumiseks on vaja Euroopa Parlamendi ja liikmesriikide heakskiitu. Lisaks esitas komisjon kaubanduse vahelepingu, mis hõlmab ainult neid partnerluslepingu osasid, mis kuuluvad Euroopa Liidu ainupädevusse, ning mis võetakse vastu ainult ELi ratifitseerimisprotsessi kaudu (st Euroopa Parlamendi ja ELi Nõukogu osalusel. Nii ELi-Mercosuri partnerlusleping kui ka kaubanduse vaheleping tuleks allkirjastada samal ajal. Mõlemad lepingud jõustuvad selle kuu esimesel päeval, mis järgneb kuupäevale, mil lepinguosalised on teineteisele kirjalikult teatanud selleks vajalike sisemenetluste lõpuleviimisest. Kaubanduse vaheleping kaotab kehtivuse ja asendatakse ELi-Mercosuri partnerluslepinguga, kui kõik lepinguosalised on viimati nimetatud lepingu ratifitseerinud ja see on jõustunud. Praegu põhinevad ELi ja Mercosuri suhted ühelt poolt Euroopa Ühenduse ja selle liikmesriikide ning teiselt poolt Lõuna-Ameerika lõunaosa ühisturu ja selle osalisriikide vahel Madridis 15. detsembril 1995 alla kirjutatud piirkondadevahelise koostöö raamlepingul. 13. septembril 1999 andis Euroopa Liidu Nõukogu Euroopa Komisjonile loa alustada Mercosuriga läbirääkimisi ja võttis vastu läbirääkimisjuhised. Läbirääkimised kestsid üle 25 aasta. Kaubandusküsimustes peetud läbirääkimised jõudsid algselt lõpule 2019. aasta juunis ning poliitikat ja koostööd käsitlevad läbirääkimised jõudsid lõpule 2020. aasta juunis. 2023. ja 2024. aastal pidasid EL ja Mercosur läbirääkimisi täiendavate elementide, täpsemalt kaubanduse ja kestliku arengu peatüki lisa üle, käsitledes muu hulgas tugevdatud kohustusi seoses raadamisega ja sätteid, millega antakse Mercosurile rohkem paindlikkust teatavate tööstuspoliitikaga seotud kohustuste täitmisel (nt riigihangete puhul). EL ja Mercosur viisid partnerluslepingu läbirääkimised lõpule 6. detsembril 2024 Uruguays Montevideos. Tulemuseks on uus partnerlusleping Argentina, Brasiilia, Paraguay ja Uruguayga (edaspidi ka "leping" või "kokkulepe"), mis aitab luua maailma suurima vabakaubanduspiirkonna, mis hõlmab enam kui 700 miljoni tarbijaga turgu. ELi ettevõtjad saavad esimese turuletulija eelise, saades kasu madalamatest tariifidest piirkonnas, kus enamik teisi riike seisavad silmitsi kõrgete tariifide ja muude kaubandustõketega. Hinnanguliselt võib leping suurendada ELi iga-aastast eksporti Mercosuri riikidesse kuni 39 % (49 miljardit eurot), toetades üle 440,000 töökoha Euroopas. See vähendab 2 Mercosuri tollimaksude mõju ELi ekspordile, sealhulgas peamistele tööstustoodetele, nagu autod (praegu 35 %), masinad (14–20 %) ja ravimid (kuni 14 %). Leping muudab ELi ettevõtete jaoks lihtsamaks investeerimise peamistesse tarneahelatesse (sh kriitilise tähtsusega toorained ja nendega seotud kaubad), samal ajal tagades kõrge keskkonna ja töötajate kaitse. See võib toetada mõlema majanduse rohe- ja digiüleminekut, tagades samal ajal prognoositavad ja stabiilsed tarneahelad. ELi põllumajanduslike toiduainete eksport Mercosuri riikidesse kasvab eeldatavasti peaaegu 50 %, kuna kokkuleppega vähenevad praegused kõrged tariifid ELi peamistele põllumajanduslikele toiduainetele, eelkõige veinile ja kangetele alkohoolsetele jookidele (kuni 35 %), šokolaadile (20 %) ning oliiviõlile (10 %). Leping toetab ka traditsiooniliste kvaliteetsete ELi põllumajanduslike toiduainete ekspordi kasvu. Lepinguga kaitstakse 344 ELi geograafilist tähist, mis teeb lõpu ELi tooteid jäljendavatest Mercosuri toodetest põhjustatud ebaausale konkurentsile. Kokkulepe pakub täielikku ja igakülgset kaitset kõigile ELi tundlikele põllumajandustoodetele. Esiteks piirab see soodustingimustel põllumajanduslike toiduainete importi Mercosurist murdosani ELi toodangust (näiteks 1,5 % veiseliha ja 1,3 % kodulinnuliha puhul). Teiseks hõlmab see tugevaid kaitsemeetmeid, mis kaitsevad tundlikke Euroopa tooteid liigse impordikasvu eest Mercosuri riikidest. Selleks teeb komisjon ettepaneku täiendada lepingut õigusaktiga, mille eesmärk on eelkõige kaitsta ELile üliolulist põllumajandussektorit. Kaubanduse vahelepinguga nähakse ette terviklik ELi-Mercosuri kaubandus- ja investeerimissuhete õigusraamistik. ELi-Mercosuri kaubanduse vaheleping nõukogule esitatud kujul ei hõlma komisjoni hinnangul küsimusi, mis ei kuulu ELi ainupädevusse. Kas EL algatus reguleerib karistusi või haldustrahve? Ei Kas nähakse ette uue asutuse loomine (järelevalvelised või muud asutused)? Jah Luuakse ühisorganid, et pidevalt jälgida lepingu rakendamist, toimimist ja mõju. ELi- Mercosuri partnerluslepingu institutsiooniline struktuur koosneb ühisnõukogust, ühiskomiteest ja allkomiteedest ning muudest organitest. Ühisnõukogu jälgib lepingu eesmärkide täitmist ja teeb järelevalvet selle rakendamise üle. Ühiskomitee abistab ühisnõukogu tema ülesannete täitmisel ning teeb järelevalvet kõigi ELi-Mercosuri partnerluslepingu alusel loodud allkomiteede ja muude organite töö üle. Kaubandus- ja investeerimisküsimuste arutamisel tulevad ühisnõukogu ja ühiskomitee kokku kaubanduskoosseisus. ELi-Mercosuri partnerluslepingu kaubandust ja investeeringuid käsitleva osa institutsiooniliste sätetega on kehtestatud kaubanduskoosseisus tegutseva ühisnõukogu ja ühiskomitee konkreetsed funktsioonid ja ülesanded. Kas lahenduse rakendamine vajab IT-arendusi? Ei Eesmärgid 1. Suurendada ELi ja Mercosuri vahelist kaubavahetust ning toetada ettevõtlust 3 Leppega luuakse maailma suurim vabakaubanduspiirkond (enam kui 700 miljoni tarbijaga turg). ELi ettevõtjad saavad esimese turuletulija eelise, saades kasu madalamatest tariifidest piirkonnas, kus enamik teisi riike seisavad silmitsi kõrgete tariifide ja muude kaubandustõketega. Mh on kavas aja jooksul kaotatakse tollimaksud täielikult 91 %lt kaupadelt, mida ELi äriühingud ekspordivad Mercosuri riikidesse. EL avab oma turu tasakaalustatult; lepinguga kaotatakse imporditollimaksud 92 % Mercosuri kaupadelt, mida eksporditakse ELi. Tundlike põllumajandustoodete, näiteks veiseliha, suhkru ja linnuliha suhtes kohaldatakse sooduskohtlemist üksnes piiratud kogustes ja hoolikalt kalibreeritud tariifikvootide abil. ELi pakkujatele avanevad ka uued võimalused osaleda hankemenetlustes Mercosuri riikides, mis ei ole WTO riigihankelepingu liikmed. Tegemist on esimese korraga, kui Mercosuri riigid avavad oma riigihanketurud. Leping sisaldab ka VKEdele pühendatud peatükki. 2. Viia ELi ja Mercosuri vaheline koostöö vastavusse tänapäevaste väljakutsetega Partnerluslepe läheb palju kaugemale 1995. aasta raamkokkuleppest ja vastab tänastele ülemaailmsetele väljakutsetele. ELi-Mercosuri partnerlusleping tugevdab strateegilisi poliitilisi ja majanduslikke sidemeid sarnaselt meelestatud ja usaldusväärsete partnerite vahel, tuginedes ühistele universaalsetele väärtustele, nagu demokraatia ja inimõigused. Tegemist on tänapäevase lepinguga, mis seisab avatud ja reeglitel põhineva kaubanduse eest, astub vastu protektsionismile ja edendab kestlikku arengut. 3. Mitmekesistada ELi majandust, sh suurendades ligipääsu kriitilistele toorainetele Mh kohustub tööstuskaupade puhul Brasiilia kohaldama nullmääraga maksu ELi majanduse mitmekesistamiseks vajalikele olulistele toorainetele (nikkel, vask, alumiinium, terasetoore, teras, titaan). Brasiiliale jääb poliitiline manööverdamisruum teatavatele toorainetele eksporditollimaksude kehtestamiseks. 4. Toetada kestliku arengu eesmärke Leping sisaldab põhjalikku kaubanduse ja kestliku arengu peatükki, mille eesmärk on tagada, et kaubandus toetab keskkonnakaitset ja sotsiaalset arengut. Peatükk hõlmab selliseid küsimusi nagu metsade säästev majandamine ja kaitse, töötajate õiguste austamine ja vastutustundliku ettevõtluse edendamine. Samuti sisaldab see peatükk sätteid vaidluste lahendamise kohta ja spetsiaalset läbivaatamismehhanismi. Lisaks sisaldab see peatükk sõnaselget kohustust rakendada tõhusalt Pariisi kliimakokkulepet – see kohustus on ELi-Mercosuri partnerluslepingu ja kaubanduse vahelepingu oluline osa ning seega võidakse viimati nimetatu peatada, kui lepinguosaline lahkub Pariisi kokkuleppest või ei osale selles enam heas usus. Kaubanduse ja kestliku arengu peatüki lisa sisaldab lepinguosaliste kohustust võtta meetmeid, et peatada edasine raadamine alates 2030. aastast. See on esimene kord, kui vaidluste lahendamist võimaldava kaubanduslepingu osalised võtavad individuaalse juriidilise kohustuse peatada raadamine. Samuti annab leping kodanikuühiskonna organisatsioonidele võimaluse aktiivselt jälgida lepingu rakendamist, sealhulgas keskkonnaga seotud küsimusi. 5. Hõlbustada teenuskaubandust, sh e-kaubandust Kokku on lepitud teenustesektorite avamises ning ELi ja Mercosuri vahelise teenuskaubanduse hõlbustamises nii kohapeal äriühingute asutamise kaudu kui ka piiriüleselt. Leping hõlmab väga paljusid teenustesektoreid, sealhulgas äriteenuseid, 4 finantsteenuseid, telekommunikatsiooni, meretransporti (Mercosur avab esmakordselt oma piirkonnas meretranspordisektori) ning posti- ja kulleriteenuseid. Samuti sisaldab leping nii teenustesektorites kui ka muudes sektorites äriühingute asutamisega seotud kohustusi. Seeläbi tagatakse ELi teenuseosutajatele ja nende Mercosuri konkurentidele võrdsed tingimused. Õigus kehtestada avalikes huvides õigusnorme säilib kõigil valitsustasanditel täielikult. Leping sisaldab ka täiustatud sätteid spetsialistide ärilistel eesmärkidel liikumise kohta, näiteks seoses juhtivtöötajate või spetsialistidega, keda ELi äriühingud lähetavad oma tütarettevõtetesse Mercosuri riikides. Peale selle sisaldab leping olulist peatükki e-kaubanduse kohta, mis on Mercosuri partnerite jaoks uudne. Mõju ja sihtrühm Majandus Ettevõtlus Põllu-, metsa- ja kalamajandus ning toiduainetööstus Sotsiaalala Inimeste heaolu ja sotsiaalne kaitse Tööturg- ja keskkond Haridus, kultuur ja sport Keskkond Merekeskkond ja vesi Metsandus ja muld Kliimamuutused Riigikaitse ja välissuhted Suhted välisriikide ja organisatsioonidega Kaasamine Kaasata kõik asjassepuutuvad huvirühmad, sh ettevõtjate liidud (sh Eesti Tööandjate Keskliit, Eesti Kaubandus-Tööstuskosa, Eesti Toiduainetööstuse Liit, Eesti Infotehnoloogia ja Telekommunikatsiooni Liit), põllumajandusega seotud liidud (sh Eesti Põllumajandus-Kaubanduskoda), haridusasutused ja kolmanda sektori esindajad. 5 EUROPEAN COMMISSION Brussels, 3.9.2025 COM(2025) 339 final 2025/0184 (NLE) Proposal for a COUNCIL DECISION on the conclusion, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part EN EN  EXPLANATORY MEMORANDUM 1. CONTEXT OF THE PROPOSAL • Reasons for and objectives of the proposal The attached proposal constitutes the legal instrument for authorising the conclusion of the Interim Agreement on Trade between the European Union, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay (hereinafter referred to as 'the ITA'). The attached proposal also constitutes the legal instrument for authorising the provisional application of the ITA between, on the one part, the Union and, on the other part, one or more of the Signatory MERCOSUR States, in accordance with Article 23.3 of the Agreement, pending the completion of the procedures necessary for its entry into force. The ITA will fully enter into force following the completion of the necessary internal procedures by, on the one part, the Union and, on the other part, MERCOSUR and the four Signatory MERCOSUR States. The ITA provides for the possibility of provisional application of the whole ITA between the Union and one or more of the Signatory MERCOSUR States, in order to allow the Union and that or those Signatory MERCOSUR States that have completed their respective internal procedures to benefit from the Agreement as soon as they are ready, without having to wait for completion of internal procedures by all the Parties. The proposed Council decision includes the authorisation of provisional application as part of the Council decision authorising the conclusion of the ITA. Unlike other cases of provisional application of international agreements, in the case of ITA the purpose of provisional application is not to allow the Parties to provisionally apply parts of an agreement pending the completion of necessary internal procedures within the Union; rather, it is to allow the provisional application of the whole ITA where the Union has completed its internal procedures for entry into force of the ITA (i.e. both the Council and the Parliament will have considered the agreement and given their agreement), but where, at that time, only some (but not all) Signatory MERCOSUR States have done the same. In this context, it is more appropriate to include the proposal to authorise the provisional application of the ITA between the Union and one or more of the Signatory MERCOSUR States in the proposed Council decision on the conclusion of the ITA, rather than in the Council decision on the signature of that Agreement. Mercosur1 is the world’s fifth largest economy outside of the EU in terms of GDP (EUR 2.9 trillion in 2023), and the EU's eleventh largest trading partner. It is an important market, with a population of over 270 million inhabitants and large untapped potential for trade and investment. The EU is the first major economy to reach a comprehensive trade agreement with Mercosur, which will give EU exporters, service providers and investors an important first mover advantage in this region. The ITA will strengthen ties between like- minded, reliable partners, and reflects both sides’ commitment to open, sustainable and rules- based trade, countering protectionism. It will create an ambitious and comprehensive framework for the trade relationship that will contribute to economic security and help facing current global challenges. 1 The Common Market of the South (MERCOSUR for its Spanish initials) is a regional integration process, initially established by Argentina, Brazil, Paraguay and Uruguay, and subsequently joined by Venezuela (currently suspended) and Bolivia (in accession process). Only Argentina, Brazil, Paraguay and Uruguay are parties to the EU-Mercosur Partnership Agreement. EN 1 EN  On 13 September 1999, the Council of the European Union authorised the European Commission to open negotiations with Mercosur and adopted negotiating directives. The negotiations were conducted in consultation with the Council Working Party on Latin America and the Caribbean. The Trade Policy Committee was consulted on the trade-related parts of the negotiations. The negotiation process took more than 25 years. The negotiation of the trade related parts was initially politically concluded in June 2019 and of the political and cooperation part in June 2020. During 2023 and 2024 the EU and Mercosur negotiated additional elements, in particular the Annex to the Trade and Sustainable Development Chapter, including reinforced commitments on deforestation as well as provisions granting Mercosur more flexibility on some industrial policy related commitments (e.g. public procurement). The EU and Mercosur and its members concluded the negotiation of the Partnership Agreement between the European Union and its Member States, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay (hereinafter referred to as the “EMPA”) on 6 December 2024 in Montevideo, Uruguay. The negotiated texts relating to trade and investment liberalisation were published by the Commission in August 2019 and in December 2024. The negotiated outcome consists of two legal instruments: 1. the EMPA that will include a) the Political and Cooperation pillar and b) the Trade pillar; and 2. the ITA covering trade and investment liberalisation. The ITA was signed on …., at the same time as the EMPA. Pursuant to Article 23.2(1), the ITA will enter into force on the first day of the month following the date on which the Parties have notified each other in writing of the completion of their respective internal procedures required for this purpose. The ITA will expire and be replaced by the EMPA upon the latter’s entry into force, following its ratification. • Consistency with existing policy provisions in the policy area The ITA provides a comprehensive legal framework for EU-Mercosur trade and investment relations. It will remain in force until the entry into force of the EU-Mercosur Partnership Agreement. The ITA will replace Title II of the Interregional Framework Cooperation Agreement between the European Community and its Member States, and the Southern Common Market and its Party States, signed in Madrid on 15 December 1995. The ITA is fully in line with the overall EU vision for its partnership with Latin America and the Caribbean, as outlined in the Joint Communication to the European Parliament and the Council on a New Agenda for Relations between the EU and Latin America and the Caribbean, adopted on 7 June 2023. In addition, the ITA is in line with the “Trade Policy Review - An Open, Sustainable and Assertive Trade Policy” of February 2021 which anchors trade and investment policy to European and universal standards and values, alongside core economic interests, putting a greater emphasis on sustainable development, human rights, tax evasion, consumer protection, and responsible and fair trade. EN 2 EN  • Consistency with other Union policies The EU-Mercosur ITA is fully consistent with European Union policies and will not require the EU to amend its rules, regulations or standards in any regulated area, e.g. technical rules and product standards, sanitary or phytosanitary rules, regulations on food and safety, health and safety standards, rules on GMOs, environmental protection or consumer protection. The EU-Mercosur ITA also includes a chapter on Trade and Sustainable Development, which links the Agreement to overall objectives of sustainable development and specific objectives in the areas of labour, environment, and climate change. Furthermore, the EU-Mercosur ITA safeguards public services and ensures that governments’ right to regulate in the public interest is fully preserved and constitutes a basic underlying principle thereof. 2. LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY • Legal basis The Commission presents the result of negotiations with Mercosur in the form of two self- standing but linked agreements: the ITA and the EMPA. In accordance with the Treaties and case law of the European Court of Justice, in particular its Opinion 2/15 on the EU-Singapore Free Trade Agreement of 16 May 2017, all areas covered by the ITA fall within the exclusive external competence of the European Union and, more particularly, within the scope of Articles 91, 100(2) and 207 TFEU. As a result, the ITA is to be concluded by the Union pursuant to a decision of the Council based on Article 218(6) TFEU, following the European Parliament’s consent. Article 218(7) TFEU enables the Council to authorise the Commission to approve on the Union's behalf, modifications to the agreement, subject, as the case may be, to specific conditions the Council may attach to such authorisation. Provisional application of the Agreement between, on the one part, the Union and, on the other part, one or more of the Signatory MERCOSUR States, in accordance with Article 23.3 of the ITA, is to be authorised pursuant to a decision of the Council based on Article 218(5) TFEU. • Subsidiarity (for non-exclusive competence) The EU-Mercosur ITA, as presented to the Council, does not cover any matters that fall outside the scope of the EU’s exclusive competence. • Proportionality Trade agreements are the appropriate means to govern market access and the related areas of comprehensive economic relations with a third country outside the EU. No alternative means exist to render such commitments and liberalisation efforts legally binding. This initiative pursues directly the objectives of the Union's external action and contributes to the political priority of 'EU as a stronger global actor’. It is in line with the EU Global Strategy’s orientations to engage with other countries and to revamp its external partnerships in a responsible way, in order to attain the EU's external priorities. It contributes to the EU’s trade and development objectives. The proposal is in line with the EU Green Deal. EN 3 EN  Negotiations for the ITA with Mercosur were carried out in accordance with the negotiating directives set out by the Council. The outcome of negotiations does not go beyond what is necessary to achieve the policy objectives set out in the negotiating directives. • Choice of the instrument This proposal for a Council decision is submitted in accordance with paragraphs 5 and 6 of Article 218 TFEU, which envisage the adoption by the Council of a decision authorising the provisional application of international agreements and authorising the conclusion of international agreements, respectively. There exists no other legal instrument that could be used in order to achieve the objective expressed in this proposal. 3. RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS • Stakeholder consultations During the negotiations with Mercosur, a Sustainability Impact Assessment (SIA) was commissioned from an external contractor to study the potential economic, social and environmental impact of the trade part of the agreement. The SIA fed into the negotiations and informed the negotiators and Commission services. The final report was published on 29 March 2021. In the framework of the SIA process, the contractor consulted widely internal and external experts, organised public consultations and workshops, conducted online questionnaires and held bilateral meetings and interviews with civil society both in Europe and in Mercosur. Consultations in the framework of the SIA provided a valuable and effective platform for the involvement of key stakeholders and civil society, which participated in significant numbers. All along the negotiation process, including prior to and after each negotiation round, the Commission informed and consulted EU Member States orally and in writing on the different aspects of the negotiations via the Council’s Trade Policy Committee. The European Parliament was also regularly informed and consulted via its Committee on International Trade (INTA), and the EU-Mercosur Monitoring Group. Draft proposals as well as the texts resulting from the negotiations were sent throughout the negotiation process to both institutions. The Commission also organised number of meetings and contacts with civil society (Civil Society Dialogues) to discuss progress and negotiating positions throughout the negotiations. • Collection and use of expertise The “Sustainability Impact Assessment in Support of the Association Agreement Negotiations between the European Union and Mercosur” was carried out by the external contractor London School of Economics Enterprise. The SIA provides an examination of the potential economic, social, human rights and environmental impact of the trade agreement. The “Economic Assessment of Negotiated Outcome” (the EANO) was carried out by Commission services following the conclusion of the negotiations and reflecting their outcome. • Impact assessment The SIA consists of two complementary components. First, a robust analysis of the economic, social, human rights and environmental impacts, that the trade agreement under negotiation EN 4 EN  could have in the EU, in Mercosur countries and in other relevant countries. Second, a broad consultation process involving stakeholders both in the EU and in Mercosur countries, providing opportunities for information gathering and sharing, consultation and dissemination of the results. The SIA provides valuable input to the process of designing possible flanking and mitigating measures, including via proposals in the study. The report employs the dynamic version of the GTAP Model to study the impacts of two scenarios, one conservative and one more ambitious, with respect to the outcome of the negotiations in terms of tariff and non-tariff measures reductions by both parties. In the conservative scenario, GDP in the EU expands by 10.9 billion euro (0.1%) and in Mercosur by 7.4 billion euro (0.3%) by 2032, in comparison to the modelling baseline without the FTA. In the ambitious scenario, GDP in the EU expands by 15 billion euro and in Mercosur by 11.4 billion euro. The EANO assesses the economic impact of the actual outcome of the negotiations. It is not based on assumptions regarding the expected outcome of the agreement, contrary to the SIA. The SIA assessed the impact of two scenarios- one conservative and one ambitious - with respect to the outcome of the negotiations in terms of reductions of barriers to trade through tariff and non-tariff measures. The EANO estimates the economic impact based on the actual tariff and non-tariff measures concessions. It also takes into account the fact that the UK is no longer in the EU. This explains the difference in the estimated impact of the agreement in the EANO compared to the SIA. Furthermore, the EANO analysis is updated to include the most recent developments in the EU’s trade policy. • Regulatory fitness and simplification The EU-Mercosur ITA is not subject to REFIT procedures. It nevertheless contains a framework for simplified trade and investment procedures, reduced export and investment related costs and will therefore increase trade and investment opportunities for small and medium-sized enterprises in both markets. Among the expected benefits are increased transparency, less burdensome technical rules, compliance requirements, customs procedures and rules of origin, enhanced protection of intellectual property rights and geographical indications, better access to government procurement tenders, as well as a special chapter to help SMEs use the opportunities offered under the Agreement. • Fundamental rights The proposal does not affect the protection of fundamental rights in the Union. 4. BUDGETARY IMPLICATIONS The ITA will have a financial impact on the EU budget on the side of the revenues. The ITA will lead to an estimated loss of duties of EUR 330 million at the entry into force of the Agreement. After the ITA is fully implemented on the EU side (after 15 years from its entry into force) the yearly loss of duties is estimated to reach EUR 1 billion. This estimation is based on a projection of the evolution of trade for the next 15 years without any agreement. Indirect positive impacts are expected in terms of increases in resources linked to value added tax and gross national income. EN 5 EN  5. OTHER ELEMENTS • Implementation plans and monitoring, evaluation and reporting arrangements The ITA includes institutional provisions that lay down an implementing bodies’ structure to continuously monitor its implementation, operation and impact. This institutional framework will be replaced by the one set up in the EMPA, upon its entry into force. The institutional chapter of the ITA establishes the specific functions of the Trade Council that will oversee the fulfilment of the objectives of the ITA and supervise its implementation and of the Trade Committee that will assist the Trade Council in performance of its duties. The Trade Committee will supervise the work of specialised Subcommittees and other bodies established under the ITA. • Detailed explanation of the specific provisions of the proposal The ITA creates a coherent, comprehensive, up-to-date legally binding framework for the EU's trade relations with Mercosur. It will foster trade and investment by contributing to the expansion and diversification of economic and trade relations. Through this agreement, the EU aims to provide the best possible conditions for its operators on the Mercosur's market. The ITA goes beyond existing WTO commitments in many areas, such as trade in goods, services, government procurement, non-tariff barriers and the protection and enforcement of intellectual property rights, including geographical indications (GIs). In all of these areas, Mercosur countries agreed to significant new commitments in comparison to WTO terms. The ITA also contains advanced provisions on trade and sustainable development, including a strong commitment on deforestation. The agreement satisfies the criteria of Article XXIV GATT (to eliminate duties and other restrictive regulations of commerce with respect to substantially all trade in goods between the parties), as well as of Article V GATS, which provides for a similar test with respect to services. In line with the objectives set by the negotiating directives, the Commission notably secured: (1) The full removal, over time, of duties on 91% of goods that EU companies export to Mercosur. This will save over EUR 4 billion annually in duties. For example, Mercosur countries will remove high duties on industrial products, such as cars (35%), car parts (14 to 18%), machinery (14 to 20%), chemicals (up to 18%), clothing (up to 35%), pharmaceuticals (up to 14%), leather shoes (up to 35%) or textiles (up to 35%). The agreement will also progressively eliminate duties on EU food and drink exports, such as wine (27%), chocolate (20%), spirits (20 to 35%), biscuits (16 to 18%), canned peaches (55%) or soft drinks (20-35%). The agreement will also provide duty-free access subject to quotas for EU dairy products (currently 28% tariff), notably for cheeses. (2) A balanced market opening by the EU, as the agreement will eliminate import duties on 92% of Mercosur goods exported to the EU. Sensitive agricultural products such as beef, sugar or poultry are only given preferential treatment in limited quantities via carefully calibrated tariff-rate quotas. (3) For Argentina, Uruguay and Paraguay, the agreement fully dismantles, or binds at zero, export taxes on raw materials and on industrial goods. It also reduces export EN 6 EN  taxes on agricultural goods (Argentina), or eliminates them (Uruguay, Paraguay and Brazil). For industrial goods, Brazil has bound at zero important raw materials needed for the EU’s economic diversification (nickel, copper, aluminium, steel raw materials, steel, titanium). Brazil has maintained policy space to impose export duties on certain raw materials, in such cases the EU has obtained preferences of at least 50% on any export tax introduced by Brazil in the future and a ceiling of 25%. (4) A robust bilateral safeguard mechanism that allows the EU and Mercosur to impose temporary measures to regulate imports in the event of an unexpected and significant increase in imports, which causes, or threatens to cause, serious injury to their domestic industry. These safeguards also apply to agricultural goods under the tariff- rate quota regime or can be limited to the territory of EU outermost regions, where relevant. (5) The highest standards for food safety, animal and plant health continue to apply to all products, irrespectively of whether they are produced domestically or imported into the EU. The precautionary principle applies. The agreement provides for reinforced cooperation with the authorities of the partner countries and faster flow of information about any potential risks through a more direct and efficient information and notification system. (6) A comprehensive chapter on trade and sustainable development, which aims at ensuring that trade supports environmental protection and social development. The chapter covers issues such as sustainable management and conservation of forests, respect for labour rights and promotion of responsible business conduct. . It also includes specific dispute settlement provisions and a dedicated review mechanism. The chapter also includes an explicit commitment to effectively implement the Paris Agreement on Climate Change, which was also agreed to constitute an essential element of the EMPA, therefore allowing a suspension of the ITA if a Party leaves the Paris Agreement or stops being a party “in good faith”. An Annex to the TSD Chapter contains commitments by the Parties to take measures to stop further deforestation as of 2030. This is the first time that Parties to a trade agreement subject to dispute settlement take an individual legal commitment to stop deforestation. The Agreement also offers civil society organisations an active role to monitor the implementation of the agreement, including any environmental concerns. (7) New tendering opportunities for EU bidders with Mercosur countries, which are not members of the WTO Agreement on Government Procurement. This is the first time that Mercosur countries will open up their government procurement markets. EU companies will be able to tender for contracts with public authorities, such as central government ministries and other governmental and federal agencies, on an equal footing with companies from Mercosur countries. (8) The removal of technical and regulatory trade barriers to trade in goods, in particular by promoting the use of first-party certification and convergence through the use of international standards adopted by ISO, IEC, ITU and Codex Alimentarius, as well as by other international standard setting organisations, in accordance with the common definition agreed by the EU and Mercosur. There is an agreement to reduce duplicative testing in the electronics sector in low-risk areas. There will also be a specific Motor Vehicles Annex promoting UNECE Regulations and reducing duplicative testing in the sector. EN 7 EN  (9) A comprehensive Annex with detailed provisions to facilitate trade in wine and spirits, covering recognition of winemaking practices, certification and labelling, in line with the most modern EU FTAs. (10) The opening of services sectors and facilitation of trade in services between the EU and Mercosur, both through local establishment and on a cross-border basis. The agreement covers a wide range of services sectors, including business services, financial services, telecommunications, maritime transport (for the first time Mercosur is opening maritime transport within the region), postal and courier services. It also includes commitments on establishment of enterprises, both in services and non-services sectors. It will ensure a level-playing field between EU service providers and their competitors in Mercosur. The ‘right to regulate’ in public interest is fully preserved, at all levels of government. The agreement also contains advanced provisions on the movement of professionals for business purposes, such as managers or specialists that EU companies post to their subsidiaries in Mercosur countries. There is also a substantive e-commerce chapter – a novelty for the Mercosur partners. (11) A high level of protection and enforcement of intellectual property rights including detailed provisions on copyright, trade secrets and enforcement providing for improved protection. (12) A high level of protection and enforcement for EU Geographical Indications (GIs), comparable to that of the EU, for 344 EU names of quality food, wine and spirits products. (13) A chapter dedicated to SMEs to ensure that they fully benefit from the opportunities offered by the FTA. (14) Efficient dispute resolution mechanisms, either through panel arbitration or with the help of a mediator. The dispute settlement chapter includes new provisions modelled on the WTO non-violation complaint - if a party considers that a measure of the other party nullifies or substantially impairs its benefits under the agreement, it can ask a panel to rule on this question. EN 8 EN  2025/0184 (NLE) Proposal for a COUNCIL DECISION on the conclusion, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 91(1), Article 100(2), and Article 207(4), first subparagraph, in conjunction with Article 218(5), Article 218(6), second subparagraph, point (a), and Article 218(7) thereof, Having regard to the proposal from the European Commission, Having regard to the consent of the European Parliament2, Whereas: (1) In accordance with Council Decision No [XX]3, the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South and the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (hereinafter ‘the Agreement’) was signed on [XX XXX 2025], subject to its conclusion at a later date. (2) The Agreement should be applied on a provisional basis between, on the one part, the Union and, on the other part, one or more of the Signatory MERCOSUR States, in accordance with Article 23.3 of the Agreement, pending the completion of the procedures necessary for its entry into force. The Union’s agreement to provisionally apply the Agreement between the Union and one or more of the Signatory MERCOSUR States in accordance with Article 23.3(2) of the Agreement should be expressed together with the Union’s consent to be bound by the Agreement. (3) The Agreement should be approved. (4) Pursuant to Article 218(7) of the Treaty on the Functioning of the European Union, it is appropriate to authorise the Commission to approve on the Union’s behalf certain modifications to the Agreement by a body set up by the Agreement pursuant to Article 12.26 and subparagraph (f)(ii)(iv)(xvi) of Article 22.1(6) of the Agreement. (5) The Agreement does not, in accordance with Article 23.7(1) thereof, within the Union, confer rights or impose obligations on persons, other than those created between the Parties under public international law, 2 OJ C , , p. . 3 [Reference to be inserted] EN 9 EN  HAS ADOPTED THIS DECISION: Article 1 The Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South and the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (hereinafter ‘the Agreement’), is hereby approved. 4 Article 2 Pending its entry into force, the Agreement shall be applied provisionally, between, on the one part, the Union and, on the other part, one or more of the Signatory MERCOSUR States, in accordance with Article 23.3 of the Agreement, as from the first day of the second month following the date on which one or more Signatory MERCOSUR State or States, as the case may be, have notified the Union of the completion of its or their respective internal procedures necessary for the provisional application of the Agreement and confirm their agreement to provisionally apply the Agreement.5 Article 3 For the purposes of Article 12.26 of the Agreement, any modification or rectification of Annexes 12-A to 12-E to the Agreement shall be approved by the Commission on behalf of the Union, following consultation of the Trade Policy Committee Article 4 1. For the purposes of paragraph 6 of Article 2 of Annex 2-D and subparagraph (f)(ii) of Article 22.1(6) of the Agreement, any amendment to Appendix 2-D-1 of Annex 2- D to the Agreement shall be approved by the Commission on behalf of the Union, following consultation of the Trade Policy Committee. 2. For the purposes of paragraph 4 of Article 5 of Annex 2-D and subparagraph (f)(iv) of Article 22.1(6) of the Agreement, any amendment to Appendix 2-D-3 of Annex 2- D to the Agreement shall be approved by the Commission on behalf of the Union, following consultation of the Trade Policy Committee. Article 5 For the purposes of Article 13.39 and subparagraph (f)(xii) of Article 22.1(6) of the Agreement, any amendment to Annex 13-C to the Agreement shall be approved by the Commission on behalf of the Union, following consultation of the Trade Policy Committee. 4 The text of the Agreement is published in OJ L, XXXXX… 5 The date from which the Agreement is to be provisionally applied between, on the one part, the Union and, on the other part, one or more of the Signatory MERCOSUR States, shall be published in the Official Journal of the European Union by the General Secretariat of the Council. EN 10 EN  Article 6 This Decision shall enter into force on the day of its adoption6. Done at Brussels, For the Council The President 6 The date of entry into force of the Agreement will be published in the Official Journal of the European Union by the General Secretariat of the Council. EN 11 EN  LEGISLATIVE FINANCIAL STATEMENT ‘REVENUE’- FOR PROPOSALS HAVING BUDGETARY IMPACT ON THE REVENUE SIDE OF THE BUDGET 1. NAME OF THE PROPOSAL: Proposal for a Council Decision on the conclusion, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South and the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part 2. BUDGET LINES: Revenue line (Chapter/Article/Item): Chapter 12, Article 120 Amount budgeted for the year concerned (2025): EUR 21 082 004 566 (only in case of assigned revenues): The revenues will be assigned to the following expenditure line (Chapter/Article/Item): 3. FINANCIAL IMPACT  Proposal has no financial implications X Proposal has no financial impact on expenditure but has a financial impact on revenue  Proposal has a financial impact on assigned revenue The effect is as follows: (EUR million to one decimal place) Revenue line Impact on revenue 12 months Year 2026 Chapter 12/Article 120 Entry into force expected 0 EUR 247.5 mn beginning 2026 Chapter 12/Article/120 Situation following action Revenue line [N+15] [N+16] [N+17] [N+18] [N+19] Chapter 12/Article 120 EUR 1 EUR 1 EUR 1 EUR 1 EUR 1 billion billion billion billion billion Chapter/Article/Item … (Only in case of assigned revenues, under the condition that the budget line is already known): EN 12 EN  Expenditure line7 Year N Year N+1 Chapter/Article/Item … Chapter/Article/Item … Expenditure line [N+2] [N+3] [N+4] [N+5] Chapter/Article/Item … Chapter/Article/Item … 4. ANTI-FRAUD MEASURES 5. OTHER REMARKS The proposed Decision does not incur additional costs (expenditure) in the EU budget. The ITA will have a financial impact on the EU budget on the side of the revenues. The ITA will lead to an estimated loss of duties of EUR 247.5 million at the entry into force of the Agreement.8 After the ITA is fully implemented on the EU side (after 15 years from its entry into force) the yearly loss of duties is estimated to reach EUR 1 billion. This estimation is based on a projection of the evolution of trade for the next 15 years without any agreement. Indirect positive impacts are expected in terms of increases in resources linked to value added tax and gross national income. 7 To be used only if necessary. 8 The estimated amount of revenue losses at EUR 247.5 mn is net of collection costs (a 25% has been deducted from the estimated revenue loss of EUR 330 mn). EN 13 EN  EUROPEAN COMMISSION Brussels, 3.9.2025 COM(2025) 339 final ANNEX 1 ANNEX to the Proposal for a Council Decision on the conclusion, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part EN EN  INTERIM AGREEMENT ON TRADE BETWEEN THE EUROPEAN UNION, OF THE ONE PART, AND THE COMMON MARKET OF THE SOUTH, THE ARGENTINE REPUBLIC, THE FEDERATIVE REPUBLIC OF BRAZIL, THE REPUBLIC OF PARAGUAY AND THE ORIENTAL REPUBLIC OF URUGUAY, OF THE OTHER PART THE EUROPEAN UNION, hereinafter referred to as "the Union" or the "EU", of the one part, and THE ARGENTINE REPUBLIC, THE FEDERATIVE REPUBLIC OF BRAZIL, THE REPUBLIC OF PARAGUAY, THE ORIENTAL REPUBLIC OF URUGUAY, State Parties to the Common Market of the South signatories of this Agreement, hereinafter referred to as "Signatory MERCOSUR States", and THE COMMON MARKET OF THE SOUTH, hereinafter referred to as "MERCOSUR", of the other part, hereinafter jointly referred to as "the Parties", & /en 1 for the purposes of this Agreement MERCOSUR refers to the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, CONSIDERING the important and longstanding trade and investment relations between the Parties; REAFFIRMING their commitment to further strengthen, liberalise and diversify their trade and investment relations; RECOGNISING that the provisions of this Agreement maintain the right of the Parties to regulate within their territories in conformity with their internal legislation to achieve legitimate policy objectives, such as public health, safety, environment, education, public morals, and the promotion and protection of cultural diversity, among others; BUILDING UPON the rights and obligations of the Parties in the World Trade Organisation; REAFFIRMING their commitment to strengthen and develop the multilateral trading system through the application of transparent, equitable and non-discriminatory rules, with a view to the promotion of increasingly dynamic and open international trade which ensures a larger participation of developing countries in international trade, investment and technology flows; REAFFIRMING their commitment to promote international trade in such a way as to contribute to sustainable development in its economic, social and environment dimensions, involving all relevant stakeholders, including civil society and the private sector, and to implement this agreement in a manner consistent with their respective laws and international commitments on labour and environmental matters; & /en 2 RECOGNISING the interim character of this Agreement, which will strengthen bilateral economic and trade relations between the Parties, which will be subsumed under the EU–MERCOSUR Partnership Agreement and which will hence cease to apply upon the entry into force of the EU–MERCOSUR Partnership Agreement; REAFFIRMING the Parties' right to exploit their natural resources in accordance with their own environmental policies, and sustainable development goals; DESIRING to improve the competitiveness of their enterprises, by providing them with a predictable legal framework for their trade and investment relations, with special attention to micro, small and medium enterprises; REAFFIRMING the need to promote the respect of internationally recognised guidelines and principles of corporate social responsibility and responsible business conduct, including the Organisation of Economic Cooperation and Development (hereinafter referred to as "OECD") Guidelines for Multinational Enterprises, amongst enterprises operating in their territories; REAFFIRMING their commitment to promote comprehensive economic and social development with the objective of raising living standards, eradicating poverty, and enhancing the levels of labour and environmental protection in their respective territories; CONSIDERING the importance of their respective regional integration processes for the promotion of economic and social development at the regional and global levels, for the strengthening of ties between their peoples and for international stability; & /en 3 RECOGNISING the differences in economic and social development between and within the Parties; RECOGNISING the specific challenges and difficulties faced by Paraguay as a landlocked developing country; HAVE AGREED AS FOLLOWS: & /en 4  CHAPTER 1 INITIAL PROVISIONS ARTICLE 1.1 Establishment of a free trade area and relation to the WTO Agreement 1. The Parties to this Agreement hereby establish a free trade area, in conformity with Article XXIV of the GATT 1994 and Article V of the GATS. 2. The Parties affirm their rights and obligations with respect to each other under the WTO Agreement. 3. Nothing in this Agreement shall be construed as requiring a Party to act in a manner inconsistent with its obligations under the WTO Agreement. ARTICLE 1.2 Objectives The provisions of this Agreement aim at: (a) a modern and mutually advantageous trade agreement which creates a predictable framework to boost trade and economic activity, while promoting and protecting our shared values and perspectives on the role of government in society, and retaining the right of the Parties to regulate at all levels of government to achieve public policy objectives; & /en 5 (b) the development of international trade and of trade between the Parties in a way as to contribute to sustainable development in its economic, social and environmental dimensions, consistent with, and supportive of, their respective international obligations, in these fields; (c) the promotion of a more sustainable, equitable and inclusive economy so as to raise standards of living, reduce poverty and create new employment opportunities; (d) the consolidation, increase and diversification of trade in agricultural and non-agricultural goods between the Parties, through the reduction or the elimination of tariff and non-tariff barriers to trade and the further integration in the global value chains; (e) the facilitation of trade in goods through, in particular, the application of the agreed provisions regarding customs and trade facilitation, standards, technical regulations and conformity assessment procedures as well as sanitary and phytosanitary measures; (f) the liberalisation and facilitation of trade in services, and the development of an environment conducive to an increase in investment flows, competitiveness, and economic growth and, in particular, to the improvement of conditions of establishment of businesses between the Parties; (g) the free movement of capital relating to direct investment and of current payments in accordance with Chapter 10; (h) the effective, transparent and competitive opening of government procurement markets of the Parties; & /en 6 (i) the promotion of innovation and creativity by ensuring an adequate and effective level of protection and of enforcement of intellectual property rights, in accordance with international rules in force between the Parties, so as to ensure the balance between the rights of the right-holders and the public interest; (j) the conduct of economic activities, in particular those regarding the relations between the Parties, in conformity with the principle of free and undistorted competition; (k) the establishment of a framework for the participation of civil society, including employers, unions, labour and business organisations and environmental groups to support the effective implementation of this Agreement; (l) the establishment of an expeditious and effective dispute settlement mechanism; and (m) a transparent and predictable regulatory environment and efficient procedures for economic operators, especially small and medium-sized enterprises (hereinafter referred to as "SMEs"), while preserving the ability of the Parties to adopt and apply their own laws and regulations that regulate economic activity in the public interest, and to achieve legitimate public policy objectives such as the protection and promotion of public health, social services, public education, safety, the environment, public morals, social or consumer protection, privacy and data protection and the promotion and protection of cultural diversity. & /en 7  ARTICLE 1.3 General definitions Unless otherwise specified, for the purposes of this Agreement: (a) "agricultural good" means a product listed in Annex 1 to the Agreement on Agriculture; (b) "customs duty" means any duty or charge of any kind imposed on or in connection with the importation of a good, including any form of surtax or surcharge imposed on or in connection with such importation1, but does not include any: (i) internal taxes or other internal charges imposed consistently with Article III of GATT 1994; (ii) antidumping or countervailing duties applied in accordance with Articles VI and XVI of GATT 1994 and the WTO Agreement on the Implementation of Article VI of GATT 1994 and the SCM Agreement in conformity with Chapter 8; (iii) measures applied in accordance with Article XIX of GATT 1994 and with the Safeguards Agreement, or other safeguard measures applied pursuant to Chapter 8; (iv) measures authorised by the WTO Dispute Settlement Body or under Chapter 21; (v) fee or other charge, imposed consistently with Article VIII of GATT 1994; or 1 Among other measures of equivalent effect, this includes ad valorem import duties, agricultural components, additional duties on sugar content, additional duties on flour content, specific duties, mixed duties, seasonal duties and additional duties from entry price systems. & /en 8  (vi) measures adopted to safeguard a Party's external financial position and its balance of payments, in conformity with Article XII of GATT 1994 and the Understanding on Balance of Payments Provisions of GATT 1994. (c) "CPC" means the Provisional Central Product Classification (Statistical Papers Series M No. 77, Department of International Economic and Social Affairs, Statistical Office of the United Nations, New York, 1991); (d) "days" means calendar days, including weekends and holidays; (e) "EU–MERCOSUR Partnership Agreement" means the Partnership Agreement between the European Union and its Member States, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the oriental Republic of Uruguay, of the other part, to be concluded; (f) "existing" means in effect on the date of entry into force of this Agreement; (g) "good of a Party" means a domestic good as that is understood in the GATT 1994, and includes originating goods of that Party; (h) "Harmonized System" or "HS" means the Harmonized Commodity Description and Coding System, including its General Rules of Interpretation, Section Notes, and Chapter Notes, done at Brussels on 14 June 1983; (i) "heading" means the first four digits in the tariff classification number under the Harmonized System; & /en 9 (j) "juridical person" means any legal entity duly constituted or otherwise organised under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, joint venture, sole proprietorship or association; (k) "measure" includes any measure by a Party, whether in the form of a law, regulation, rule, procedure, decision, administrative action, requirement or practice1; (l) "natural person of a Party" means, for the European Union, a national of a Member State of the European Union, and for MERCOSUR, a national of a Signatory MERCOSUR State, in accordance with their respective applicable legislation; (m) "person" means a natural person or a juridical person; (n) "sanitary or phytosanitary measure" means any measure as defined in Annex A to the SPS Agreement; (o) "third country" means a country or territory outside the territorial scope of application of this Agreement; (p) "UNCLOS" means the United Nations Convention on the Law of the Sea, done at Montego Bay on 10 December 1982; and (r) "WTO" means the World Trade Organization. 1 For greater certainty, the term "measure" includes omissions and legislation that has not been fully implemented at the conclusions of the negotiations of this Agreement as well as its implementing acts. & /en 10  ARTICLE 1.4 WTO Agreements (a) "ADA" means the Agreement on Implementation of Article VI of GATT 1994; (b) "Agreement on Agriculture" means the Agreement on Agriculture, contained in Annex 1A to the WTO Agreement; (c) "DSU" means the Understanding on Rules and Procedures Governing the Settlement of Disputes, contained in Annex 2 of the WTO Agreement; (d) "GATS" means the General Agreement on Trade in Services, contained in Annex 1B to the WTO Agreement; (e) "GATT 1994" means the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the WTO Agreement; (f) "Safeguards Agreement" means the Agreement on Safeguards, contained in Annex 1A to the WTO Agreement; (g) "SCM Agreement" means the Agreement on Subsidies and Countervailing Measures, contained in Annex 1A to the WTO Agreement; (h) "SPS Agreement" means the Agreement on the Application of Sanitary and Phytosanitary Measures, contained in Annex 1A to the WTO Agreement; & /en 11 (i) "TBT Agreement" means the Agreement on Technical Barriers to Trade, contained in Annex 1 to the WTO Agreement; (j) "TRIPS Agreement" means the Agreement on Trade-Related Aspects of Intellectual Property Rights, contained in Annex 1C to the WTO Agreement; and (k) "WTO Agreement" means the Marrakesh Agreement Establishing the World Trade Organization, done on 15 April 1994. ARTICLE 1.5 Parties 1. The European Union shall be responsible for the fulfilment of the commitments in this Agreement. 2. Save where otherwise provided, each of the Signatory MERCOSUR States of this Agreement shall be responsible for the fulfilment of the commitments in this Agreement. ARTICLE 1.6 Regional integration 1. While recognising the differences in their respective regional integration processes, and without prejudice to the commitments undertaken under this Agreement, the Parties shall foster conditions which facilitate the movement of goods and services between and within the two regions. & /en 12 2. With respect to movement of goods, pursuant to paragraph 1: (a) goods originating in a Signatory MERCOSUR State that are released for free circulation in the European Union shall benefit from free movement of goods within the territory of the European Union under the conditions established by the Treaty on the Functioning of the European Union; (b) the Signatory MERCOSUR States shall apply to goods originating in the European Union that are imported in its territory from another Signatory MERCOSUR State, customs procedures that are no less favourable than those applicable to goods originating in that Signatory MERCOSUR State. The treatment referred to under points (a) and (b) of this paragraph does not include tariff treatment for goods, which is governed by Chapter 2; (c) the Signatory MERCOSUR States shall periodically review their customs procedures with a view to facilitating the movement of goods of the European Union between their territories and to avoiding duplication of procedures and controls when practicable and in accordance with the evolution of their integration process; and (d) the benefits of MERCOSUR's harmonisation of technical regulations and conformity assessment procedures, SPS requirements and approval procedures, including import certificates and controls, shall be extended under non-discriminatory conditions to goods originating in the European Union if they have been imported in compliance with the laws and regulations of the importing Signatory MERCOSUR State. & /en 13 3. With respect to movement of services, pursuant to paragraph 1: (a) Member States of the European Union shall endeavour to facilitate, as appropriate, the freedom to provide services within the territory of the European Union to enterprises owned or controlled by natural or juridical persons of a Signatory MERCOSUR State and established in a Member State of the European Union; and (b) the Signatory MERCOSUR States shall endeavour to facilitate, as appropriate, the freedom to provide services between their territories to enterprises owned or controlled by natural or juridical persons of a Member State of the European Union and established in a Signatory MERCOSUR State. ARTICLE 1.7 References to laws and other agreements 1. Unless otherwise specified, where reference is made to laws and regulations of a Party, those laws and regulations shall be understood to include amendments thereto. 2. Unless otherwise specified, any reference, or incorporation by means of a reference in this Agreement to other agreements or legal instruments in whole or in part shall be construed as including related annexes, protocols, footnotes, interpretative notes and explanatory notes. & /en 14 3. Unless otherwise specified, where international agreements are referred to or incorporated into this Agreement, in whole or in part, they shall be understood to include amendments thereto or their successor agreements entering into force for both Parties on or after the date of signature of this Agreement. If any matter arises regarding the implementation or application of the provisions of this Agreement as a result of such amendments or successor agreements, the Parties may, on request of either Party, consult with each other via the Trade Council with a view to finding a mutually satisfactory solution to this matter as necessary. As a result of such consultation, the Parties may, by decision in the Trade Council, amend this Agreement accordingly. 4. Paragraph 3 applies mutatis mutandis, if the amendment or successor agreement of an international agreement referred to or incorporated into this Agreement in whole or in part, has entered into force for the European Union and one or more Signatory MERCOSUR States. CHAPTER 2 TRADE IN GOODS ARTICLE 2.1 Objective and scope 1. The Parties shall establish a free trade area for goods over a transitional period starting on the date of entry into force of this Agreement. 2. Except as otherwise provided in this Agreement, the provisions of this Chapter apply to trade in goods of a Party. & /en 15  SECTION A CUSTOM DUTIES ARTICLE 2.2 National treatment Each Party shall accord national treatment to the goods of the other Party in accordance with Article III of GATT 1994, including its Notes and Supplementary Provisions. To that end, Article III of GATT 1994 and its Notes and Supplementary Provisions are incorporated into and made part of this Agreement, mutatis mutandis. ARTICLE 2.3 Definitions For the purposes of this Chapter, "originating good" means a good qualifying as originating in a Party under the rules of origin set out in Chapter 3. ARTICLE 2.4 Reduction and elimination of customs duties 1. Except as otherwise provided for in this Agreement, each Party shall reduce or eliminate its customs duties on originating goods in accordance with Annex 2-A. & /en 16 2. The classification of goods in trade between the Parties shall be in accordance with each Party's respective tariff nomenclature in conformity with the Harmonized System. Each Party shall specify in its respective Appendix to Annex 2-A the version of the Harmonized System used to this end. 3. A Party may create a new tariff line. In that event and in so far as trade between the Parties is concerned, the customs duty applicable to the corresponding goods under the new tariff line shall be equal to or lower than the customs duty applicable to the corresponding goods under the original tariff line specified in Annex 2-A and the agreed tariff concession shall remain unchanged. 4. For each good originating in the other Party, the base rate of customs duties on imports to which the successive reductions apply under paragraph 1 is specified in Annex 2-A. 5. Without prejudice to paragraphs 1 and 3, for a period of 2 (two) years from the date of entry into force of this Agreement, the European Union shall not increase the customs duties applied on 31 December 2017 on goods originating in Paraguay that are classified under the following tariff lines set out in Appendix 2-A-1 as "PY" goods: 20019030, 21012098, 21069098 and, 33021029. For the purposes of this paragraph, "goods originating in Paraguay" means goods that conform to the origin requirements under Subsections 2 and 3 of Section 2 of Chapter 1 of Title II of Commission Delegated Regulation (EU) 2015/2446 of 28 July of 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code1 and Subsections 3 to 9 of Section 2 of Chapter 2 of Title II of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code2. 1 OJ EU L 343, 29.12.2015, p. 1. 2 OJ EU L 343, 29.12.2015, p. 558. & /en 17 6. Except as otherwise provided for in this Agreement, a Party shall not introduce new customs duties or increase customs duties which are already applied in accordance with the base rates set out in Annex 2-A on trade in originating goods between the Parties as from the date of entry into force of this Agreement. For greater certainty, a Party may increase a customs duty applicable to trade between the Parties as set out in Annex 2-A that has been unilaterally reduced to the level set out in that Annex for the respective year following that unilateral reduction. 7. If a Party reduces its most-favoured-nation applied rate of customs duty to a level below the base rate for a particular tariff line specified in Annex 2-A, that duty rate shall be deemed to replace the base rate in Annex 2-A, if, and for as long as it is lower than the base rate, for the purposes of the calculation of the preferential rate for that tariff line. In this regard, the Party shall apply the tariff reduction to the most-favoured-nation applied rate to calculate the applicable rate of customs duty, maintaining at all times the relative margin of preference for any tariff line. Such relative margin of preference for a tariff line shall correspond to the difference between the base rate set out in Annex 2-A and the applied duty rate for that tariff line in accordance with Annex 2-A divided by that base rate and shall be expressed as a percentage. 8. Each Party may accelerate the elimination of customs duties on originating goods of the other Party, or otherwise improve the conditions of market access for originating goods of the other Party, if its general economic situation and the situation of the economic sector concerned so permit. 9. As from 3 (three) years after the date of entry into force of this Agreement, on request of either Party, the Subcommittee on trade in goods, referred to in Article 2.14, shall consider measures providing for improved market access. The Trade Council shall have the power to adopt decisions to amend Annex 2-A. Such decisions shall supersede any duty rate or staging category determined in Annex 2-A for such originating goods. & /en 18  ARTICLE 2.5 Goods re-entered after repair 1. For the purposes of this Article, "repair" means any processing operation undertaken on a good to remedy operating defects or material damage and entailing the re-establishment of the good to its original function or to ensure its compliance with technical requirements for its use, without which the good could no longer be used in the normal way for the purposes for which it was intended. Repair of a good includes restoration and maintenance but does not include an operation or process that: (a) destroys the essential characteristics of a good or creates a new or commercially different good; (b) transforms an unfinished good into a finished good; or (c) is used to improve the technical performance of a good. 2. A Party shall not apply customs duties to a good, regardless of its origin, that re-enters that Party's customs territory after hat good has been temporarily exported from its customs territory to the customs territory of the other Party for repair, regardless of whether such repair could have been performed in the customs territory of the Party from which the goods were exported for repair as defined in paragraph 1. 3. Paragraph 2 does not apply to a good imported in bond into free-trade zones or zones of similar status, that is exported for repair and is not re-imported in bond into free-trade zones or zones of similar status. & /en 19 4. A Party shall not apply customs duties to a good, regardless of its origin, imported temporarily from the customs territory of the other Party for repair. SECTION B NON-TARIFF MEASURES ARTICLE 2.6 Fees and other charges on imports and exports 1. Each Party shall ensure, in accordance with Article VIII of GATT 1994, including its Notes and Supplementary Provisions, that all fees and other charges of whatever character1, other than import and export duties imposed on or in connection with importation or exportation, are limited in amount to the approximate cost of services rendered, shall not be calculated on an ad valorem basis and shall not represent an indirect protection for domestic goods or a taxation of imports or exports for fiscal purposes. 2. Each Party may impose charges or recover costs only if specific services are rendered, in particular for the following: (a) attendance, if requested, by customs staff outside official office hours or at premises other than customs premises; 1 For greater certainty, "tasa consular" of the Oriental Republic of Uruguay and "tasa estadística" of the Argentine Republic are governed by paragraph 3. & /en 20 (b) analyses or expert reports on goods and postal fees for the return of goods to an applicant, particularly in respect of decisions relating to binding information or the provision of information concerning the application of customs laws and regulations; (c) the examination or sampling of goods for verification purposes, or the destruction of goods, if costs other than the cost of using customs staff are involved; or (d) exceptional control measures, where these are necessary due to the nature of the goods or to a potential risk. 3. A Party shall not require consular transactions, including related fees and charges, in connection with the importation of goods from the other Party. The Parties shall have a transitional period of 3 (three) years from the date of entry into force of this Agreement to fulfil the requirements of this paragraph1. 4. Each Party shall publish a list of the fees and charges it imposes in connection with the importation or exportation of goods. 1 Notwithstanding this paragraph, for the Republic of Paraguay the transitional period will be 10 (ten) years after the date of entry into force of this Agreement. & /en 21  ARTICLE 2.7 Import and export licensing procedures 1. The Parties shall ensure that all import and export licensing procedures applicable to trade in goods between the Parties are neutral in application and administered in a fair, equitable, non-discriminatory and transparent manner. 2. Each Party shall only adopt or maintain licensing procedures as a condition for importation into its territory from that of the other Party or exportation from its territory to that of the other Party if other appropriate procedures to achieve an administrative purpose are not reasonably available. 3. The Parties shall not adopt or maintain non-automatic import or export licensing procedures1 unless it is necessary to implement a measure that is consistent with this Agreement. A Party adopting non-automatic import or export licensing procedures shall indicate clearly the measure being implemented through such licensing procedure. 4. The Parties shall introduce and administer any licensing procedures in accordance with Articles 1 to 3 of the WTO Import Licensing Agreement (hereinafter referred to as "Import Licensing Agreement"). To that end, Articles 1 to 3 of the Import Licensing Agreement are incorporated into and made part of this Agreement, mutatis mutandis, and shall apply to any export licensing procedures. 1 For the purposes of this Article, "non-automatic import or export licensing procedures" is defined as licensing procedures where approval of the application is not granted for all legal and natural persons who fulfil the requirements of the Party concerned for engaging in the importation or exportation of goods subject to licensing procedures. & /en 22 5. Any Party introducing or modifying any import and export licensing procedures shall make the relevant information available on an official website. This information shall be made available, whenever practicable, 21 (twenty-one) days prior to the date of the application of the introduction of, or modification to, licensing procedures but in any event no later than such date. The information available on the Internet shall contain the data required under Article 5 of the Import Licensing Agreement. Each Party shall notify the other Party of any introduction or modification of export licensing procedures and such notification shall contain the same information as referred to in Article 5 of the Import Licensing Agreement. 6. On request of a Party, the other Party shall promptly provide any relevant information regarding any import and or export licensing procedures that the Party to which the request is addressed intends to adopt or has adopted or maintained, including the information referred to in Articles 1 to 3 of the Import Licensing Agreement, mutatis mutandis. ARTICLE 2.8 Export competition 1. The Parties affirm their commitments expressed in the Export Competition Ministerial Decision of 19 December 2015 (WT/MIN(15)/45, WT/L/980) of the WTO (hereinafter referred to as the "Export Competition Ministerial Decision"). 2. For the purposes of this Article, "export subsidies" means subsidies within the meaning of Articles 1 and 3 of the SCM Agreement that are contingent upon export performance, including the subsidies listed in Annex I to the SCM Agreement and the subsidies listed in Article 9 of the Agreement on Agriculture. & /en 23 3. A Party shall not maintain, introduce or reintroduce export subsidies on an agricultural good that is exported or incorporated in a product that is exported. 4. A Party shall not maintain, introduce or reintroduce export credits, export credit guarantees, insurance programmes, state trading enterprises or international food aid, or other measures that have an effect equivalent to an export subsidy, on an agricultural good that is exported or incorporated in a good that is exported to the territory of the other Party, unless those measures comply with the obligations of the exporting Party under the WTO Agreements and Decisions of the Ministerial Conference and the General Council of the WTO, including in particular the Export Competition Ministerial Decision. 5. The Parties affirm their commitment in the Bali Ministerial Declaration adopted on 7 December 2013 (WT/MIN(13)/DEC) of the WTO, strengthened by the Export Competition Ministerial Decision, to enhance transparency and to improve monitoring in relation to all forms of export subsidies and export credits, export credit guarantees, insurance programmes, state trading enterprises and international food aid, as well as other measures that have an effect equivalent to an export subsidy. 6. The Parties affirm the commitments taken under the Export Competition Ministerial Decision with regard to international food aid and shall work together to encourage the best practice in the delivery of food aid in the relevant international fora by seeking to limit the monetisation of food aid and the delivery of in-kind food aid only to emergency situations. & /en 24  ARTICLE 2.9 Duties, taxes and other fees and charges on exports A Party shall not introduce or maintain any duties or charges of any kind on or in connection with the exportation of a good to the other Party, other than in accordance with Annex 2-B, 3 (three) years from the date of entry into force of this Agreement. ARTICLE 2.10 State trading enterprises 1. Nothing in this Agreement shall prevent a Party from maintaining or establishing a state trading enterprise in accordance with Article XVII of GATT 1994, including its Notes and Supplementary Provisions and the WTO Understanding on the Interpretation of Article XVII of GATT 1994, which are incorporated into and made part of this Agreement, mutatis mutandis. 2. If a Party requests information from the other Party on individual cases of state trading enterprises, their operation or the effect of their operations on bilateral trade, the requested Party shall ensure full transparency in accordance with Article XVII of GATT 1994. 3. Notwithstanding paragraph 1, a Party shall not designate or maintain a designated import or export monopoly, except for those already established by a Party or prescribed by in its Constitution as listed in Annex 2-C. For the purposes of this paragraph, an import or export monopoly means the exclusive right or grant of authority by a Party to an entity to import a good from, or to export a good to, the other Party. & /en 25  ARTICLE 2.11 Prohibition of quantitative restrictions 1. A Party may not adopt or maintain any prohibition or restriction on the importation of any good from the other Party or on the exportation or sale for export of any good destined for the other Party, whether applied by quotas, licences or other measures, except in accordance with Article XI of GATT 1994, including its Notes and Supplementary Provisions. To that end, Article XI of GATT 1994 and its Notes and Supplementary Provisions are incorporated into and made part of this Agreement, mutatis mutandis. 2. A Party may not adopt or maintain export or import price requirements, except as permitted in the enforcement of antidumping and countervailing duty orders or price undertakings. ARTICLE 2.12 Preference utilisation 1. For the purpose of monitoring the functioning of this Agreement and calculating preference utilisation rates, the Parties shall annually exchange import statistics for a period starting 1 (one) year after the date of entry into force of this Agreement and ending 10 (ten) years after the tariff elimination is completed for all goods in accordance with Annex 2-A. Unless the Trade Committee decides otherwise, this period shall be automatically extended for 5 (five) years, and the Trade Committee may decide to further extend it. & /en 26 2. The exchange of import statistics referred to in paragraph 1 shall cover data pertaining to the most recent year available, including value and, if applicable, volume, at the tariff line level for imports of goods of the other Party benefitting from preferential duty treatment under this Agreement and those that received non-preferential treatment. 3. Without prejudice to paragraph 2 and subject to confidentiality requirements under each Party's laws and regulations a Party shall not be obliged to exchange import statistics. ARTICLE 2.13 Specific measures concerning the management of preferential treatment 1. The Parties shall cooperate in preventing, detecting and combating breaches of their laws and regulations, irregularities and fraud related to the preferential treatment granted under this Chapter, in accordance with Chapter 3 and Annex 4-A. 2. A Party may, in accordance with the procedure laid down in paragraph 4, decide to temporarily suspend the relevant preferential treatment of the products concerned, if that Party makes a finding, based on objective, compelling and verifiable information, that: (a) large-scale systematic breaches in the relevant laws and regulations, irregularities or fraud have been committed in order to obtain preferential tariff treatment granted under this Chapter; and (b) the other Party systematically refuses or otherwise fails to comply with its obligations referred to in paragraph 1, in accordance with Chapter 3 and Annex 4-A. & /en 27 3. For the purposes of this Article, a failure to comply with the obligations referred to in paragraph 1 means, among others, a clearly demonstrated and systematic: (a) failure to fulfil the obligation to verify the originating status of the products concerned, in accordance with the procedures established in Articles 3.24 and 3.25 and; (b) refusal or unjustifiable delay in communicating the result of a verification of origin carried out in accordance with Articles 3.25 and 3.26; or (c) lack of administrative cooperation pursuant to Annex 4-A. 4. The Party which has made a finding referred to in paragraph 2 shall, without undue delay, notify the Trade Committee thereof and provide it with the information that constitutes the basis for its finding. 5. When the requirements of paragraph 4 are fulfilled, the Party which has made a finding shall enter into consultations with the other Party, in the Trade Committee, with a view to reaching a solution that is acceptable to both Parties. If the Parties fail to agree on a mutually acceptable solution within 3 (three) months after the date of notification, the Party which has made the finding may decide to suspend temporarily the relevant preferential treatment of the products concerned. In such cases, the Party which has made the finding shall notify the temporary suspension to the Trade Committee without undue delay. & /en 28 6. A decision to suspend temporarily the relevant preferential treatment of the product concerned pursuant to paragraph 4 shall apply only for a period commensurate with the impact on the financial interests of the Party concerned and not for longer than 3 (three) months. If it can be objectively and verifiably ascertained that the conditions that gave rise to that decision to suspend persist at the expiry of the suspension period, the Party concerned may decide to renew that decision to suspend for an equal period of time. Any suspension shall be subject to periodic consultations in the Trade Committee. In case of renewal, consultations shall take place in the Trade Committee at least 15 (fifteen) days prior to the expiry of the suspension period. 7. Each Party shall publish, in accordance with its internal procedures, notices to importers about any notification of a finding pursuant to paragraph 4 and decision to suspend temporarily referred to in paragraphs 5 and 6. SECTION C INSTITUTIONAL PROVISIONS ARTICLE 2.14 Subcommittee on trade in goods 1. The Subcommittee on trade in goods, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 22.3 and Article 5.14: (a) promote trade in goods between the Parties; & /en 29 (b) evaluate annually the use and the administration of quotas and of preferences granted by this Agreement; and (c) discuss, clarify and address any technical issues that may arise between the Parties on matters related to the application of each Party's tariff nomenclature as defined in paragraphs 3 and 4 of Annex 2-A. ARTICLE 2.15 Subcommittee on trade in wine products and spirits 1. The Subcommittee on trade in wine products and spirits, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 22.3: (a) ensure the timely notification of amendments to laws and regulations on matters covered by Annex 2-D that have an impact on wine products and spirits traded between the Parties; and (b) adopt decisions to determine the details of the rules set out in paragraph 2 of Appendix 2-D-3, in particular the forms to be used and the details of the information to be provided in the analysis report. & /en 30  ARTICLE 2.16 Cooperation on trade in wine products and spirits and focal points 1. The Parties shall cooperate on and address issues related to trade in wine products and spirits, in particular: (a) product definitions, certification and labelling of wine products; (b) the use of vine varieties in winemaking and the labelling thereof; and (c) product definitions, certification and labelling of spirits. 2. The Parties shall closely cooperate and seek ways to improve assistance to each other in the application of Annex 2-D, in particular in order to combat fraudulent practices. 3. To facilitate mutual assistance between the enforcement bodies and authorities of the Parties as regards matters covered by this Annex, each Party shall designate the bodies and authorities responsible for the application and enforcement of Annex 2-D. If a Party designates more than one competent body or authority, it shall ensure that the work of those bodies and authorities is coordinated. In such cases, a Party shall also designate a single liaison body or authority that serves as the single focal point for the body or authority of the other Party. 4 The Parties shall, via the Subcommittee on trade in wine products and spirits, inform each other of the contact details of the bodies, authorities and focal points referred to in in paragraph 3 no later than 6 (six) months after the date of entry into force of this Agreement. The Parties shall inform each other of any changes of the contact details to such bodies, authorities and focal points. & /en 31  CHAPTER 3 RULES OF ORIGIN AND ORIGIN PROCEDURES SECTION A RULES OF ORIGIN ARTICLE 3.1 Definitions For the purposes of this Chapter: (a) "classified" refers to the classification of a product or material under a particular section, Chapter, heading or subheading of the Harmonized System; (b) "consignment" means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice; (c) "customs authority or competent governmental authority" refers to: (i) in the European Union, the services of the European Commission responsible for customs matters, and the customs administrations and any other authorities of the Member States of the European Union responsible for the application and enforcement of customs legislation; and & /en 32  (ii) in MERCOSUR, the competent authorities of the Signatory MERCOSUR States or their successors, as listed below: (A) Argentina: Secretaría de Industria y Gestión Comercio of the Ministerio de Economía; (B) Brazil: Secretaria de Comércio Exterior do Ministério do Desenvolvimento, Indústria, Comércio e Serviços and Secretaria Especial da Receita Federal do Brasil of the Ministério da Fazenda; (C) Paraguay: Subsecretaría de Estado de Comercio y Servicios of the Ministerio de Industria y Comercio; and (D) Uruguay: Asesoría de Política Comercial of the Ministerio de Economía y Finanzas; (d) "exporter" means a person located in a Party who exports the originating product and makes out a statement on origin; (e) "fungible materials" means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the product; (f) "goods" means both materials and products; (g) "importer" means a person who imports the originating product and claims preferential tariff treatment for it; & /en 33 (h) "manufacture" means any kind of working or processing, including assembly or specific operations; (i) "material" means any ingredient, raw material, component or part used in the manufacture of a product; and (j) "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation. ARTICLE 3.2 General requirements 1. For the purposes of applying the preferential tariff treatment by a Party to the originating goods of the other Party in accordance with this Agreement, the following products shall be considered as originating in the European Union, provided that they satisfy all other applicable requirements in this Chapter: (a) products wholly obtained in the European Union pursuant to Article 3.4; (b) products obtained in the European Union exclusively from originating materials; or (c) products obtained in the European Union incorporating non-originating materials, provided that they have fulfilled the conditions set out in Annex 3-B. & /en 34 2. For the purposes of applying the preferential tariff treatment by a Party to the originating goods of the other Party in accordance with this Agreement, the following products shall be considered as originating in MERCOSUR, provided that they satisfy all other applicable requirements in this Chapter: (a) products wholly obtained in MERCOSUR pursuant to Article 3.4; (b) products obtained in MERCOSUR exclusively from originating materials; or (c) products obtained in MERCOSUR incorporating non-originating materials, provided that they have fulfilled the conditions set out in Annex 3-B. 3. If a product has acquired originating status, the non-originating materials used in the manufacture of that product shall not be considered non-originating if that product is incorporated into another product as a material. ARTICLE 3.3 Bilateral cumulation of origin 1. Products originating in the European Union shall be considered as materials originating in MERCOSUR when incorporated into a product obtained there, provided that they have undergone working or processing going beyond the operations referred to in Article 3.6. 2. Products originating in MERCOSUR shall be considered as materials originating in the European Union when incorporated into a product obtained there, provided that they have undergone working or processing going beyond the operations referred to in Article 3.6. & /en 35  ARTICLE 3.4 Wholly obtained products 1. The following shall be considered as wholly obtained products in the European Union or in MERCOSUR: (a) mineral products and other natural substances extracted from their soil or from their seabed; (b) plants and vegetable products grown or harvested there; (c) live animals born and raised there; (d) products from live animals raised there; (e) products from slaughtered animals born and raised there; (f) products obtained through hunting or fishing conducted there; (g) products of aquaculture where the fish, crustaceans, molluscs and other aquatic invertebrates are born and raised there; (h) products of fishing and other products taken from the sea by their vessels1; (i) products made aboard their factory ships exclusively from products referred to in point (h); 1 This point is without prejudice to the sovereign rights and obligations of the Parties under UNCLOS in particular within the exclusive economic zone and continental shelf. & /en 36 (j) mineral products and other non-living natural resources, taken or extracted from the seabed, subsoil or ocean floor of: (i) the exclusive economic zone of Signatory MERCOSUR States or of Member States of the European Union, as determined by their laws and regulations and in accordance with Part V of UNCLOS; (ii) the continental shelf of Signatory MERCOSUR States or of Member States of the European Union, as determined by their laws and regulations and in accordance with Part VI of UNCLOS; or (iii) the Area, as defined in Article 1(1) of UNCLOS, where a Party or a person of a Party has exclusive exploitation rights, in accordance with Part XI of UNCLOS and the Agreement relating to the implementation of Part XI of UNCLOS; (k) used articles collected there fit only for the recovery of raw materials; (l) waste and scrap resulting from manufacturing operations conducted there1; or (m) goods produced there exclusively from the products specified in points (a) to (l). 1 Points (k) and (l) are without prejudice to each Party's laws and regulations regarding the import of the goods mentioned therein. & /en 37 2. The terms "their vessels" and "their factory ships" in points (h) and (i) of paragraph 1 apply only to vessels and factory ships which: (a) are registered in a Member State of the European Union or in a Signatory MERCOSUR State and, where appropriate, have fishing licences issued by a Signatory MERCOSUR State or the European Union in the name of fishing companies duly registered to operate in that Member State of the European Union or that Signatory MERCOSUR State; (b) sail under the flag of the same registering Member State of the European Union or Signatory MERCOSUR State1; and (c) meet one of the following conditions: (i) they are at least 50 % (fifty per cent) owned by one or more natural persons2 of the Parties; (ii) they are owned by juridical persons3: (A) which have their head office and their main place of business in a Party; and 1 Products of fishing or other products taken from the sea by chartered vessels sailing under the flag of a Member State of the European Union or a Signatory MERCOSUR State are considered to originate in the Member State of the European Union or the Signatory MERCOSUR State in which the vessel is chartered and the license is issued, provided that they fulfil all criteria in this paragraph. 2 For the purposes of this Article, the definition of point (m) of Article 10.2 applies. 3 For the purposes of this Article, the definition of point (h) of Article 10.2 applies. & /en 38  (B) in which at least 50 % (fifty per cent) of the ownership belongs to natural persons or juridical persons of the Parties; or (iii) at least a minimum of two thirds of the crew are natural persons of the Parties. ARTICLE 3.5 Tolerances 1. If a non-originating material used in the manufacture of a product does not satisfy the requirements set out in Annex 3-B, such product shall nonetheless be considered as originating in a Party if: (a) the total value of non-originating materials does not exceed 10 % (ten per cent) of the ex-works price of the product; and (b) any of the percentages for the maximum value or weight of non-originating materials set out in Annex 3-B are not exceeded through the application of this paragraph. 2. Paragraph 1 does not apply to products falling within Chapters 50 to 63 of the Harmonized System, for which the tolerances set out in Notes 6 and 7 of Annex 3-A apply. & /en 39  ARTICLE 3.6 Insufficient working or processing operations 1. Notwithstanding point (c) of Article 3.2(1) and point (c) of Article 3.2(2), a product shall not be considered as originating in a Party if the manufacture of that product consists only of the following operations conducted on non-originating materials in that Party: (a) preserving operations to ensure that the products remain in good condition during transport and storage; (b) changes of packaging and breaking-up and assembly of packages; (c) washing, cleaning or removing dust, oxide, oil, paint or other coverings; (d) ironing or pressing of textiles; (e) simple painting and polishing operations; (f) husking, partial or total bleaching, polishing and glazing of cereals and rice; (g) operations to colour or flavour sugar or form sugar lumps, and partial or total milling of crystal sugar; (h) peeling, stoning and shelling of fruits, nuts and vegetables; (i) sharpening, simple grinding, separating or simple cutting; & /en 40 (j) sifting, screening, sorting, classifying, grading and matching, including the making-up of sets of articles; (k) simple placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards and all other simple packaging operations; (l) affixing or printing marks, labels, logos and other similar signs on products or their packaging; (m) simple mixing of products, whether or not of different kinds, and simple mixing of sugar with any material; (n) simple assembly of non-originating parts to constitute a complete product, or disassembly of products into parts; (o) simple addition of water, dilution, dehydration or denaturation of products; (p) a combination of two or more operations specified in points (a) to (o); or (q) slaughter of animals. 2. For the purposes of paragraph 1, operations shall be considered simple if neither special skills nor machines, apparatus or tools specially produced or installed for those operations are required for their performance. & /en 41  ARTICLE 3.7 Unit of qualification 1. The unit of qualification for the application of this Chapter shall be the particular product as classified in accordance with the Harmonized System. 2. For a product composed of a group or assembly of articles which is classified under a single heading of the Harmonized System, the whole constitutes the unit of qualification. 3. For a consignment consisting of a number of identical products classified under the same heading of the Harmonized System, each product shall be taken individually when applying this Chapter. ARTICLE 3.8 Packaging materials, packing materials and containers 1. If, under General Rule 5 for the Interpretation of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin. 2. Packing materials and containers for shipment that are used to protect products during transportation shall be disregarded in determining the origin of such products. & /en 42  ARTICLE 3.9 Accessories, spare parts and tools Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are customary for that product and included in the price thereof or which are not separately invoiced shall be regarded as one product with the piece of equipment, machine, apparatus or vehicle in question. ARTICLE 3.10 Accounting segregation 1. If originating and non-originating fungible materials are used in the manufacture of a product, those materials shall be physically segregated, according to their origin, during storage in order for the originating materials to maintain their originating status. 2. Notwithstanding paragraph 1, physical segregation of originating and non-originating fungible materials is not needed in the manufacture of a product if the origin of such product is determined pursuant to the accounting segregation method for managing stocks. 3. The accounting segregation shall be recorded and applied in accordance with the generally accepted accounting principles applicable in the Party in which the product is manufactured. 4. The accounting segregation method may be used only if it can be ensured that, at any time, no more products receive originating status than would be the case if the materials had been physically segregated. & /en 43 5. A Party may require that the application of the accounting segregation method be subject to prior authorisation by the relevant competent authorities. The competent authorities may grant authorisation subject to any conditions deemed appropriate and, in such cases, they shall monitor the use of the authorisation. Those authorities may withdraw the authorisation at any time if the beneficiary of the authorisation makes improper use of the accounting segregation method in any manner or fails to fulfil any of the other conditions laid down in this Chapter. ARTICLE 3.11 Sets Sets, as defined in General Rule 3 for the Interpretation of the Harmonized System, shall be regarded as originating if all their component products are originating. Nevertheless, if a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % (fifteen per cent) of the ex-works price of the set. ARTICLE 3.12 Neutral elements In order to determine whether a product is originating, it is not necessary to determine the origin of the following elements used in its manufacture: (a) energy and fuel; & /en 44 (b) plant and equipment; (c) machines and tools; or (d) goods which do not enter and which are not intended to enter into the final composition of the product. ARTICLE 3.13 Principle of territoriality 1. The conditions set out in this Chapter relating to the acquisition of originating status shall be fulfilled without interruption in the European Union or MERCOSUR. 2. If originating goods exported from the European Union or MERCOSUR to a third country are returned, they shall be considered to be non-originating unless it can be demonstrated to the satisfaction of the customs authorities that the goods returned: (a) are the same as those exported; and (b) have not undergone any operation beyond that necessary to preserve them in good condition while in that third country or while being exported. & /en 45  ARTICLE 3.14 Transport conditions 1. The products declared for importation into a Party shall be the same products as exported from the Party in which they are considered originating. They shall not have been altered, transformed in any way or subjected to operations other than those to preserve them in good condition or to add or affix marks, labels, seals or any other distinguishing signs, in order to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for import. 2. Storage of products or consignments and splitting of consignments may take place if carried out under the responsibility of the exporter or of a subsequent holder of the goods, and if the products remain under customs supervision in the country or countries of transit. 3. In case of doubt as to whether the requirements provided for in paragraphs 1 and 2 are complied with, the customs authorities of the importing Party may request the importer to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading, factual or concrete evidence based on marking or numbering of packages or any evidence related to the product itself. & /en 46  ARTICLE 3.15 Exhibitions 1. Originating products sent for exhibition in a third country and sold after the exhibition for importation into the European Union or MERCOSUR shall benefit on importation from the provisions of this Agreement if it is shown to the satisfaction of the customs authorities of the importing Party that: (a) an exporter has consigned the products from the European Union or MERCOSUR to the third country in which the exhibition is held and has exhibited them there; (b) the products have been sold or otherwise disposed of by that exporter to a person in the European Union or MERCOSUR; (c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and (d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2. A statement on origin shall be made out pursuant to Section B and submitted to the customs authorities of the importing Party. The name and address of the exhibition shall be indicated thereon. & /en 47 3. Paragraph 1 applies to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is organised for purposes other than private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control. SECTION B ORIGIN PROCEDURES ARTICLE 3.16 General requirements Products originating in the European Union on importation into MERCOSUR, and products originating in MERCOSUR on importation into the European Union, shall benefit from preferential tariff treatment under this Agreement upon submission of a statement on origin in accordance with Article 3.17 and each Party's laws and regulations1. 1 A certificate of origin will be valid in accordance with the transitional measures contained in Annex 3-D, for the time period specified therein. & /en 48  ARTICLE 3.17 Conditions for making out a statement on origin 1. A statement on origin as referred to in Article 3.16 may be made out by: (a) an exporter in accordance with the relevant laws and regulations of the Party of export; or (b) any exporter for any small consignment consisting of one or more packages containing originating products whose total value does not exceed the threshold stipulated in the relevant laws and regulations of the Party of export. 2. The Parties shall exchange information on the relevant laws and regulations as referred to in paragraph 1: (a) on the date of entry into force of this Agreement; (b) if there are any modifications to such laws and regulations, prior to the entry into force of such modifications; and (c) on request of either Party, at any time after the entry into force of this Agreement. 3. A statement on origin may be made out if the products concerned are products originating in the European Union or MERCOSUR and fulfil the other requirements of this Chapter. & /en 49 4. The exporter making out a statement on origin shall be prepared to submit at any time, at the request of the customs authorities or competent governmental authorities of the Party of export, all appropriate documents proving the originating status of the products concerned and the fulfilment of the other requirements of this Chapter. 5. The exporter shall make out a statement on origin on the invoice, the delivery note, or any other commercial document that describes the originating product in sufficient detail to enable its identification using one of the language versions set out in Annex 3-C and in accordance with the laws and regulations of the Party of export. 6. A statement on origin shall bear the original, handwritten signature of the exporter unless otherwise provided in the relevant laws and regulations of the Party of export. 7. A statement on origin may be made out by the exporter when the products to which it relates are exported, or after exportation provided that it is presented in the Party of import no later than 2 (two) years after the importation of the products to which it relates. ARTICLE 3.18 Validity of a statement on origin 1. A statement on origin shall be valid for 12 (twelve) months from the date on which it was made out by the exporter, and shall be submitted within that time period to the customs authorities of the Party of import. & /en 50 2. Statements on origin submitted after the time period specified in paragraph 1 may be accepted for the purposes of applying preferential treatment only if the failure to submit them within that time period was due to exceptional circumstances. 3. In other cases of belated submission, the customs authorities of the Party of import may accept the statement on origin if the products have been submitted before the final date. ARTICLE 3.19 Importation by instalments If, at the request of the importer and subject to the conditions set by the customs authorities of the Party of import, dismantled or non-assembled products within the meaning of General Rule 2(a) for the Interpretation of the Harmonized System that are classified within Sections XV to XXI of the Harmonized System are imported by instalments, a single statement on origin for such products shall be submitted to the customs authorities upon importation of the first instalment. & /en 51  ARTICLE 3.20 Exemptions from a statement on origin 1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a statement on origin if such products are not imported by way of trade and have been declared as meeting the requirements of this Chapter, and if there is no doubt as to the veracity of the declaration. In the case of products sent by post, the declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document. 2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered to be imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is intended. 3. The total value of the products referred to in paragraph 1 shall not exceed the values stipulated in the laws and regulations of the Party of import. The Parties shall exchange information on those values. ARTICLE 3.21 Supporting documents The documents referred to in Article 3.17(4) may include: (a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained, for example, in their accounts or internal book-keeping; & /en 52 (b) documents proving the originating status of materials used, issued or made out in the European Union or MERCOSUR, if those documents are used, issued or made out in accordance with that Party's laws and regulations; (c) documents proving the working or processing of materials in the European Union or MERCOSUR, issued or made out in the European Union or MERCOSUR, if those documents are used, issued or made out in accordance with that Party's laws and regulations; and (d) a statement on origin proving the originating status of materials used made out in the European Union or MERCOSUR in accordance with this Chapter. ARTICLE 3.22 Record-keeping requirements The exporter making out a statement on origin shall keep, for at least 3 (three) years as of the date of making out the statement on origin, a copy of that statement on origin and of the documents referred to in Article 3.17(4). The importer shall keep that statement of origin, or a copy thereof if the original is held by the customs authority or competent governmental authority, for at least 3 (three) years as of the date of importation of the products to which that statement on origin refers. & /en 53  ARTICLE 3.23 Discrepancies and formal errors 1. Slight discrepancies between the statements on origin and the documents submitted to the customs office for the purposes of carrying out the formalities for importing the products shall not render the statement on origin null and void if it is duly established that the statement on origin corresponds to the products submitted. 2. Obvious formal errors on a statement on origin shall not cause the statement on origin to be rejected if such errors do not create doubts concerning the correctness of the information contained in the statement on origin. ARTICLE 3.24 Cooperation between customs authorities and competent governmental authorities 1. The customs authorities or competent governmental authorities of the Member States of the European Union and of the Signatory MERCOSUR State shall provide each other, by means of communication between the European Commission and the Secretariat of MERCOSUR, with the addresses of the customs authorities or competent governmental authorities responsible for verifying statements on origin. 2. In order to ensure the proper application of this Chapter, the European Union and MERCOSUR shall assist each other, through their customs authorities or competent governmental authorities, in checking the authenticity of statements on origin and the correctness of the information given in these statements. & /en 54 3. To prevent, investigate and combat breaches of customs legislation, Annex 4-A provides for cooperation between customs authorities or competent governmental authorities, including the presence of duly authorised officials of one Party in the territory of the other, subject to the agreement of and the conditions set by the Party in whose territory the assistance is being given. ARTICLE 3.25 Verification of statements on origin 1. Verifications of statements on origin shall be carried out at random or whenever the customs authorities or competent governmental authorities of the Party of import have reasonable doubts as to the authenticity of such statements, the originating status of the products concerned or the fulfilment of the other requirements of this Chapter. 2. For the purposes of implementing paragraph 1, the customs authorities or competent governmental authorities of the Party of import shall return the statement on origin, or a copy thereof, to the customs authorities or competent governmental authorities of the Party of export, providing the reasons for the request of verification. Any documents or information obtained suggesting that the information provided on the statement on origin is incorrect shall be included in support of the request for verification. 3. The request for verification and the subsequent reply shall be submitted in an official language of the customs authority or competent governmental authority of the Party of import requesting the verification, in a language acceptable to that Party or in accordance with Article 5(3) of Annex 4-A. & /en 55 4. The verification shall be carried out by the customs authorities or competent governmental authorities of the Party of export. For this purpose, they have the authority to call for any evidence and to carry out any inspections of the exporter's accounts or any other check that they consider appropriate. 5. If the customs authorities or competent governmental authorities of the Party of import decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, they shall offer to release the products to the importer subject to any precautionary measures that the customs authorities or competent governmental authorities deem necessary. Any suspension of preferential treatment shall be terminated as soon as possible after the Party of import has determined the origin of the products. 6. The customs authorities or competent governmental authorities of the Party of export shall inform the authorities of the Party of import requesting the verification of the results thereof as soon as possible. The Party of export shall provide to the customs authorities or competent governmental authorities of the Party of import the following information: (a) the results of the verification; (b) a description of the product subject to verification and the tariff classification relevant for the application of the rules of origin; (c) a description and explanation of the manufacture sufficient to support the rationale concerning the originating status of the product; (d) information on the manner in which the verification was conducted; and (e) if appropriate, supporting documentation. & /en 56 7. If there is no reply within 10 (ten) months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the statement in question or the origin of the products, the requesting customs authorities or competent governmental authorities shall, except in exceptional circumstances, refuse preferential tariff treatment to the products covered by the statement on origin. The period of 10 (ten) months may be extended by mutual agreement between the Parties, taking into account the number of verification requests and the complexity of the verifications. 8. The customs authorities or competent governmental authorities of the Party of import requesting the verification shall, at the request of the customs authorities or competent governmental authorities of the Party of export, notify those authorities of their decision on the verification process. ARTICLE 3.26 Consultations 1. If, in relation to the verification procedures set out in Article 3.25, the customs authorities or competent governmental authorities of the Party of import intend to make a determination of origin that is not consistent with the reply provided by the customs authorities or competent governmental authorities of the Party of export in accordance with Article 3.25(6), the Party of import shall notify this intention to the Party of export within 60 (sixty) days of receiving the reply in accordance with Article 3.25(6). & /en 57 2. At the request of either Party, the Parties shall hold consultations within 90 (ninety) days of the date of the notification referred to in paragraph 1 or within an agreed period of time, with a view to resolving differences in relation to the verification procedures. The period for consultation may be extended on a case-by-case basis by mutual written agreement between the Parties. 3. If there are differences in relation to the verification procedures which cannot be settled between the customs authorities or competent governmental authorities of the Party of import requesting a verification and the customs authorities or competent governmental authorities of the Party of export responsible for carrying out this verification, or if such differences raise questions as to the interpretation of this Chapter, such differences or questions shall be submitted to the Subcommittee on customs, trade facilitation and rules of origin, referred to in Article 3.32. 4. The customs authorities or competent governmental authorities of the Party of import requesting a verification may make the determination on origin after consultations in the Subcommittee on customs, trade facilitation and rules of origin and only on the basis of sufficient justification, after having granted the importer the right to be heard. The determination shall be notified to the Party of export. 5. Nothing in this Article shall affect the procedures or the rights of the Parties under Chapter 21. 6. In all cases, disputes between the importer and the customs authorities or competent governmental authorities of the Party of import shall be settled under the law of that Party. & /en 58  ARTICLE 3.27 Confidentiality 1. Each Party shall maintain, in conformity with its law, the confidentiality of the information collected pursuant to this Chapter and shall protect that information from disclosure. 2. Information obtained by the authorities of the importing Party may only be used by those authorities for the purposes of this Chapter. Each Party shall ensure that the confidential information collected pursuant to this Chapter is not used for purposes other than the administration and enforcement of determination of origin and of customs matters, except with the permission of the person or Party that provided such confidential information. 3. Notwithstanding paragraph 2, the importing Party may allow information collected pursuant to this Chapter to be used or disclosed in any administrative, judicial or jurisdictional proceedings instituted for failure to comply with customs related laws implementing this Chapter. In such a case the importing Party shall notify the exporting Party of the use or disclosure of the information. ARTICLE 3.28 Administrative measures and sanctions A Party shall impose, in accordance with its laws and regulations, administrative measures and sanctions on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purposes of obtaining a preferential treatment for products. & /en 59  SECTION C FINAL PROVISIONS ARTICLE 3.29 Ceuta and Melilla 1. For the purposes of this Chapter, in the case of the European Union, the term "Party" does not include Ceuta and Melilla. 2. Products originating in MERCOSUR, when imported into Ceuta and Melilla, shall in all respects be subject to the same customs treatment under this Agreement as that which is applied to products originating in the customs territory of the European Union under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Union. MERCOSUR shall grant to imports of products covered by this Agreement and originating in Ceuta and Melilla the same customs treatment as that which is granted to products imported from and originating in the European Union. 3. The rules of origin and origin procedures referred to in this Chapter shall apply, mutatis mutandis, to products exported from MERCOSUR to Ceuta and Melilla and to products exported from Ceuta and Melilla to MERCOSUR. 4. Ceuta and Melilla shall be considered to be a single territory. 5. The exporter shall indicate "MERCOSUR" or "Ceuta and Melilla" in field 2 of the text of the statement on origin, depending on the origin of the product. & /en 60 6. The customs authorities of the Kingdom of Spain shall be responsible for the application and implementation of this Chapter in Ceuta and Melilla. ARTICLE 3.30 Tariff rate quotas Products exported under tariff rate quotas granted by the European Union shall be accompanied by an official document issued by the Signatory MERCOSUR States, the model of which should be communicated to the European Union by MERCOSUR no later than the date of entry into force of this Agreement1. ARTICLE 3.31 Goods in transit or storage This Agreement may be applied to goods which comply with this Chapter and which, on the date of entry into force of this Agreement, are either in transit or in temporary storage in bonded warehouses or in free zones in the European Union or in MERCOSUR, subject to the submission to the customs authorities of the importing Party, within 6 (six) months of said date, of a statement on origin and, if appropriate, the documents showing that the goods comply with Article 3.14. 1 This provision applies without prejudice to the other provisions in this Chapter. & /en 61  ARTICLE 3.32 Subcommittee on customs, trade facilitation and rules of origin 1. The Subcommittee on customs, trade facilitation and rules of origin established pursuant to Article 22.3(4) shall have the following functions, in addition to those listed in Article 22.3 and Articles 4.6(10) and 4.21: (a) conduct the preparatory internal work necessary for the Trade Committee on: (i) the implementation and operation of this Chapter; and (ii) any amendments to this Chapter proposed by a Party; (b) adopt explanatory notes to facilitate the implementation of this Chapter; and (c) conduct, where necessary, the consultations provided for in Article 3.26. ARTICLE 3.33 Explanatory notes The Subcommittee on customs, trade facilitation and rules of origin shall adopt, as appropriate, explanatory notes regarding the interpretation, application and administration of this Chapter. & /en 62  ARTICLE 3.34 Amendments to this Chapter The Trade Council may amend this Chapter pursuant to point (f) of Article 22.1(6). CHAPTER 4 CUSTOMS AND TRADE FACILITATION ARTICLE 4.1 Objectives and scope 1. The Parties recognise the importance of customs and trade-facilitation matters in the evolving global trading environment. 2. The Parties recognise that international trade and customs instruments and standards are the basis for import, export and transit requirements and procedures. & /en 63 3. The Parties recognise that their legislation should be non-discriminatory and that customs and other trade-related procedures should be based upon the use of modern methods and effective controls to combat fraud, protect consumer health and safety and promote legitimate trade. Each Party should periodically review its legislation and customs procedures. The Parties also recognise that their customs and other trade-related procedures should not be more administratively burdensome or trade-restrictive than necessary to achieve legitimate objectives and that they should be applied in a predictable, consistent and transparent manner. 4. The Parties shall reinforce their cooperation with a view to ensuring that the relevant laws and regulations, as well as the administrative capacity of the relevant administrations, fulfil the objectives of promoting trade-facilitation while ensuring effective control of import, export and transit of goods at the border. 5. The Parties shall cooperate with a view to support the development of regional integration within both the European Union and MERCOSUR. ARTICLE 4.2 Customs cooperation 1. The Parties, through their respective authorities, shall cooperate on customs and other trade-related matters in order to ensure that the objectives set out in Article 4.1 are attained. & /en 64 2. Cooperation may include: (a) exchanging information concerning customs and other trade-related legislation, the implementation of such legislation and customs procedures, particularly in the following areas: (i) simplification and modernisation of customs procedures; (ii) enforcement of intellectual property rights by the customs authorities; (iii) free circulation of goods and regional integration; (iv) facilitation of transit movements and transhipment; (v) interagency coordination at the border; (vi) relations with the business community; (vii) supply chain security and risk management; and (viii) use of information technology, data and documentation requirements and single window systems, including work towards their future interoperability; (b) exchanging information concerning international trade and customs instruments and standards; & /en 65 (c) collaborating on the customs-related aspects of securing and facilitating the international trade supply chain in accordance with the Framework of Standards to Secure and Facilitate Global Trade (hereinafter referred to as the "SAFE Framework" of the World Customs Organization (hereinafter referred to as the "WCO"); (d) developing joint initiatives related to import and export procedures, including technical assistance, capacity building and measures aimed at providing an effective service to the business community; (e) strengthening cooperation between the Parties in the fields of customs and trade-facilitation in international organisations such as the WTO, the WCO and the United Nations Conference on Trade and Development (hereinafter referred to as "UNCTAD"); (f) establishing, if relevant and appropriate, mutual recognition of trade partnership programmes and customs controls, including equivalent trade-facilitation measures; (g) fostering cooperation between customs and other government authorities or agencies in relation to authorized economic operator programmes for example by aligning requirements, facilitating access to benefits and minimising unnecessary duplication; (h) working together with a view to reaching a common approach to issues relating to customs valuation; and (i) working together to further reduce release times and to release goods without undue delay, in particular perishable goods. 3. The Parties shall provide each other with mutual administrative assistance in customs matters in accordance with the provisions of Annex 4-A. & /en 66  ARTICLE 4.3 Customs and other trade-related laws and regulations 1. Each Party's customs and trade-related laws and regulations1 shall be based upon: (a) international instruments and standards applicable in the area of customs and trade, including: the WTO Trade Facilitation Agreement done at Bali on 7 December 2013 (hereinafter referred to as "WTO Trade Facilitation Agreement"); the International Convention on the Harmonized Commodity Description and Coding System, done at Brussels on 14 June 1983; the Safe Framework and the WCO data model, adopted in June 2005, and, to the extent possible, the substantive elements of the Revised Kyoto Convention on the Simplification and Harmonisation of Customs Procedures, done at Kyoto on the 18 May 1973; (b) the common objective of facilitating legitimate trade through effective enforcement of and compliance with legislative requirements; and (c) legislation that is proportionate and non-discriminatory, avoids unnecessary burdens on economic operators, provides for further facilitation for operators with high levels of compliance, including favourable treatment with respect to customs controls prior to the release of goods, and ensures safeguards against fraud and illicit or damaging activities. 1 For greater certainty, reference to laws and regulations covers procedures enshrined therein. & /en 67 2. In order to improve working methods, as well as to ensure non-discrimination, transparency, efficiency, integrity and accountability of operations, each Party shall: (a) simplify and review requirements and formalities wherever possible with a view to the rapid release and clearance of goods; (b) work towards the further simplification and standardisation of data and documentation required by customs authorities and other agencies; and (c) ensure that the highest standards of integrity be maintained, through the application of measures reflecting the principles of the relevant international conventions and instruments in this field. ARTICLE 4.4 Release of goods 1. Each Party shall adopt or maintain requirements and procedures that: (a) provide for the prompt release of goods within a period no greater than that required to ensure compliance with its customs and other trade-related laws and formalities; & /en 68 (b) provide for advance electronic submission and processing of documentation and any other required information prior to the arrival of the goods, to enable the release of goods on arrival1; and (c) allow for the release of goods prior to the final determination of customs duties, taxes, fees and charges, if such a determination is not done prior to, upon, or as rapidly as possible after arrival, and if all other regulatory requirements have been met. 2. For the purposes of point (c) of paragraph 1, as a condition for such release, each Party may require a guarantee for any amount not yet determined in the form of a surety, a deposit or another appropriate instrument provided for in its laws and regulations. Such guarantee shall not be greater than the amount the Party requires to ensure payment of customs duties, taxes, fees and charges ultimately due for the goods covered by the guarantee. The guarantee shall be discharged when it is no longer required2. 3. Each Party shall strive to further reduce release-times and release the goods without undue delay. 1 Signatory MERCOSUR States shall comply with the commitments in this paragraph in accordance with Article 16 (Notification of definitive dates for implementation of Category B and Category C) of the WTO Trade Facilitation Agreement. 2 Signatory MERCOSUR States shall comply with the commitments in this paragraph in accordance with Article 16 (Notification of definitive dates for implementation of Category B and Category C) of the WTO Trade Facilitation Agreement. & /en 69  ARTICLE 4.5 Perishable goods 1. For the purposes of this provision, perishable goods are goods that rapidly decay due to their natural characteristics, in particular in the absence of appropriate storage conditions. 2. Each Party shall give appropriate priority to perishable goods when scheduling and performing any examinations that may be required. 3. On request of an economic operator, each Party shall, if practicable and consistent with its laws and regulations: (a) provide for the clearance of a consignment of perishable goods outside the business hours of customs and other relevant authorities; and (b) allow consignments of perishable goods to be cleared at the premises of the economic operator. & /en 70  ARTICLE 4.6 Advance rulings 1. For the purposes of this Article, "advance ruling" means a written decision provided to an applicant prior to the importation of a good covered by the application that sets forth the treatment that the Party shall provide to the good at the time of importation with regard to: (a) the good's tariff classification; and (b) the origin of the good. 2. Each Party shall issue, through its customs authorities, an advance ruling that sets forth the treatment to be provided to the goods concerned. If an applicant submits a written request, including in electronic format, containing all necessary information in accordance with the laws and regulations of the issuing Party, that ruling shall be issued in a reasonable, time-bound manner. 3. The advance ruling shall be valid for a period of at least 3 (three) years after its issuance unless the law, facts or circumstances supporting the original advance ruling change. 4. A Party may decline to issue an advance ruling if the question raised is the subject of administrative or judicial review or if the application does not relate to any intended use of the advance ruling. If a Party declines to issue an advance ruling, it shall promptly notify the applicant in writing, setting out the relevant facts and the basis for its decision. & /en 71 5. Each Party shall publish, at least: (a) the requirements for the application for an advance ruling, including the information to be provided and the format; (b) the time period by which it will issue an advance ruling; and (c) the length of time for which the advance ruling is valid. 6. If a Party revokes, modifies or invalidates an advance ruling, it shall provide written notice to the applicant setting out the relevant facts and the basis for its decision. A Party may revoke, modify or invalidate an advance ruling with retroactive effect, only if the ruling was based on incomplete, incorrect, false or misleading information. 7. An advance ruling issued by a Party shall be binding on that Party in respect of the applicant that sought it. The Party may provide that the advance ruling be binding on the applicant. 8. Each Party shall provide, upon written request of an applicant, a review of the advance ruling or of the decision to revoke, modify or invalidate it1. 9. Subject to any confidentiality requirements, substantive elements of these rulings shall be published, online or in other appropriate formats. 1 Under this paragraph, a review may, either before or after the ruling has been acted upon, be provided by the official, office, or authority that issued the ruling, a higher or independent administrative authority, or a judicial authority. & /en 72 10. To facilitate trade, the Subcommittee on customs, trade facilitation and rules of origin, referred to in Article 4.21, shall regularly discuss updates on changes in the respective laws and regulations of the Parties on the matters listed in this Article. 11. The Parties may agree upon advance rulings on any other matter. ARTICLE 4.7 Transit and transhipment 1. Each Party shall ensure freedom of transit through its territory via the route most convenient for transit. 2. Without prejudice to legitimate control, each Party shall accord to traffic in transit to or from the territory of the other Party, treatment no less favourable than that accorded to its own like goods and their movement, including imports and exports, when such goods are transported on the same route under like conditions. 3. Each Party shall, to the extent possible, apply to transhipped goods customs procedures that are less burdensome than those applied to traffic in transit. 4. Each Party shall operate bonded transport regimes that allow the transit of goods without payment of customs duties or other charges subject to the provision of an appropriate guarantee. 5. Each Party shall promote and implement regional transit arrangements with a view to facilitating traffic in transit and reducing trade barriers. & /en 73 6. Each Party shall draw upon and use international standards and instruments relevant to transit. 7. Customs transit procedures may be used also if the transit of goods begins or ends in the territory of a Party (inland transit). 8. The Parties shall ensure that all concerned authorities and agencies in their respective territories cooperate and coordinate on customs matters with a view to facilitating traffic in transit. ARTICLE 4.8 Authorized economic operator 1. Each Party shall establish or maintain a trade-facilitation partnership programme for operators who meet specified criteria, hereinafter referred to as authorized economic operators (hereinafter referred to as "AEO"). 2. The specified criteria that operators need to meet in order to qualify as authorized economic operators, hereinafter referred to as "the specified criteria", shall be related to compliance, or the risk of non-compliance, with requirements specified in each Party's laws and regulations. The specified criteria, which shall be published, may include: (a) the absence of any serious infringement or repeated infringements of customs and taxation laws and regulations, including no record of serious criminal offences relating to the economic activity of the applicant; & /en 74 (b) the demonstration by the applicant of a high level of control of his or her operations and of the flow of goods, by means of a system of managing commercial and, where appropriate, transport records which allows appropriate customs controls; (c) financial solvency, which shall be deemed to be proven if the applicant has good financial standing, which enables him or her to fulfil his or her commitments, with due regard to the characteristics of the type of business activity concerned; (d) proven competences or professional qualifications directly related to the activity carried out; and (e) appropriate security and safety standards. 3. The specified criteria shall not be designed or applied so as to afford or create arbitrary or unjustifiable discrimination between operators where the same conditions prevail and shall allow the participation of SMEs. 4. The trade-facilitation partnership programme shall include at least four of the following benefits: (a) fewer documentary and data requirements, as appropriate; (b) low rate of physical inspections and examinations, as appropriate; (c) rapid release time, as appropriate; (d) deferred payment of duties, taxes, fees and charges; & /en 75 (e) use of comprehensive guarantees or reduced guarantees; (f) a single customs declaration for all imports or exports in a given period; and (g) clearance of goods at the premises of the authorized economic operator or another place authorised by the customs authorities. 5. The Parties should ensure coordination between customs authorities and other border agencies in the development of their respective authorized economic operator programmes through means such as the alignment of requirements, the minimisation of unnecessary duplication and the access to benefits related to controls and requirements administered by agencies other than customs authorities. ARTICLE 4.9 Single window Each Party shall endeavour to establish single window systems, enabling traders to submit through a single entry point documentation and data requirements for importation, exportation or transit of goods to the participating authorities or agencies. & /en 76  ARTICLE 4.10 Transparency 1. The Parties recognise the importance of timely consultations with trade representatives on a Party's proposed laws and procedures related to customs and trade facilitation matters. 2. Each Party shall ensure that its respective customs and other trade-related requirements and procedures continue to meet the needs of the trading community, follow best practices and remain as less trade-restrictive as possible. 3. Each Party shall, as appropriate, provide for regular consultations between its border agencies and traders or other stakeholders located within its territory. 4. Each Party shall promptly publish, in a non-discriminatory and easily accessible manner, and as far as possible through electronic means, new laws, regulations and general procedures related to customs and trade-facilitation matters prior to the application of any such laws, regulations or general procedures, as well as changes to and interpretations of such laws, regulations and general procedures. This shall include: (a) importation, exportation and transit procedures, including port, airport, and other entry-point procedures and hours of operation, and required forms and documents; (b) applied rates of duties and taxes of any kind imposed on or in connection with importation or exportation; (c) fees and charges imposed by or for governmental agencies on or in connection with importation, exportation or transit; & /en 77 (d) rules for the classification or valuation of products for customs purposes; (e) laws, regulations and administrative rulings of general application relating to rules of origin; (f) import, export or transit restrictions or prohibitions; (g) penalty provisions against breaches of import, export or transit formalities; (h) appeal procedures; (i) agreements or parts thereof with any country or countries relating to importation, exportation or transit; (j) procedures relating to the administration of tariff quotas; (k) points of contact for information enquiries; and (l) other relevant notices of an administrative nature in relation to the above. 5. Each Party shall ensure there is a reasonable time period between the publication of new or amended laws, regulations and general procedures and fees or charges and their entry into force. 6. Each Party shall make available online and update, as appropriate, the following: (a) a description of its importation, exportation and transit procedures, including appeal procedures, informing of the practical steps needed to import and export and for transit; & /en 78 (b) the forms and documents required for importation into, exportation from, or transit through the territory of that Party; and (c) contact information on enquiry points. 7. Each Party shall establish or maintain one or more enquiry points to answer within a reasonable time enquiries from governments, traders and other interested parties on customs and other trade-related matters. The Parties shall not require the payment of a fee for answering enquiries or providing required forms and documents. The enquiry points shall answer enquiries and provide the forms and documents within a reasonable time period set by each Party, which may vary depending on the nature or complexity of the enquiry. ARTICLE 4.11 Customs valuation The Agreement on the Implementation of Article VII of GATT (1994) shall govern customs valuation rules applied to reciprocal trade between the Parties. Its provisions are hereby incorporated into and made an integral part of this Agreement. ARTICLE 4.12 Risk management 1. Each Party shall adopt or maintain a risk management system for customs control. & /en 79 2. Each Party shall design and apply risk management in such a manner as to avoid arbitrary or unjustifiable discrimination, or disguised restrictions on international trade. 3. Each Party shall concentrate customs control and other relevant border controls on high-risk consignments and expedite the release of low-risk consignments. Each Party may also select, on a random basis, consignments for such controls as part of its risk management. 4. Each Party shall base risk management on assessment of risk through appropriate selectivity criteria. 5. The provisions of this Article are, whenever possible, applicable to procedures administered by other border agencies. ARTICLE 4.13 Post-clearance audit 1. With a view to expediting the release of goods, each Party shall adopt or maintain post-clearance audit to ensure compliance with customs and other related laws and regulations. 2. Each Party shall conduct post-clearance audits in a risk-based manner. 3. Each Party shall conduct post-clearance audits in a transparent manner. If an audit is performed and conclusive results have been achieved, the Party shall, without delay, notify the person whose record is audited of the results, the person's rights and obligations and the reasons for the results. & /en 80 4. The Parties acknowledge that the information obtained in a post-clearance audit may be used in further administrative or judicial proceedings. 5. The Parties shall, wherever practicable, use the results of a post-clearance audit in applying risk management. ARTICLE 4.14 Customs brokers Each Party shall publish its measures on the use of customs brokers. Each Party shall apply transparent, non-discriminatory and proportionate rules if and when licensing customs brokers. A Party shall not adopt new measures introducing the mandatory use of customs brokers. ARTICLE 4.15 Pre-shipment Inspections A Party shall not require the mandatory use of pre-shipment inspections as defined in the WTO Agreement on Pre-shipment Inspection or any other inspection activity performed at destination, before customs clearance, by private companies. & /en 81  ARTICLE 4.16 Appeals 1. Each Party shall provide effective, prompt, non-discriminatory and easily accessible procedures to guarantee the right of appeal against the administrative actions, rulings and decisions of customs or other competent authorities affecting import or export of goods or goods in transit. 2. Appeal procedures may include administrative review by the supervising authority and judicial review of decisions taken at the administrative level according to each Party's laws and regulations. 3. Any person who has applied to the customs authorities for a decision and has not obtained a decision on that application within the applicable time-limits shall also be entitled to exercise the right of appeal. 4. Each Party shall provide a person to whom it issues an administrative decision with the reasons for that decision, so as to enable that person to have recourse to appeal procedures if necessary. & /en 82  ARTICLE 4.17 Import, export and transit formalities and data and documentation requirements 1. Each Party shall ensure that import, export and transit formalities and data and documentation requirements are: a) adopted or applied with a view to a rapid release of goods, in particular perishable goods, provided the conditions for the release are fulfilled; b) adopted or applied in a manner that aims to reduce the time and cost of compliance for traders and operators; c) the least trade-restrictive measure chosen, if two or more alternative measures are reasonably available for fulfilling the policy objective or objectives in question; and d) not maintained, including parts thereof, if they, or parts of them are no longer required. 2. MERCOSUR shall work towards applying common customs procedures and uniform customs data requirements for the release of goods. ARTICLE 4.18 Use of information technology 1. Each Party shall use information technologies that expedite procedures for the release of goods in order to facilitate trade between the Parties. & /en 83 2. Each Party shall: (a) make available by electronic means customs declarations and, whenever possible, other documents required for the import, transit or export of goods; (b) allow a customs declaration and, whenever possible, any other data requirements for the import and export of goods to be submitted in electronic format; (c) establish means of providing for the electronic exchange of customs information with its trading community; (d) promote the electronic exchange of data between its respective traders, customs administrations and other trade-related agencies; and (e) use electronic risk management systems for assessment and targeting that enable its customs authorities and, whenever possible, other border agencies to focus their inspections on high- risk goods and that facilitate the release and movement of low-risk goods. 3. Each Party shall adopt or maintain procedures allowing the option of electronic payment for duties, taxes, fees and charges incurred upon importation and exportation collected by customs authorities and, whenever possible and applicable, by other border agencies. & /en 84  ARTICLE 4.19 Penalties 1. Each Party shall ensure that its customs laws and regulations provide that any penalties imposed for breaches of customs regulations or procedural requirements be proportionate and non- discriminatory. 2. Penalties for a breach of a Party's customs law, regulation or procedural requirement are imposed only on the person responsible under that Party's law for such breach. 3. Penalties imposed shall depend on the facts and circumstances of the case and shall be commensurate with the degree and severity of the breach. Each Party shall avoid incentives for the assessment or collection of a penalty or conflicts of interest in the assessment and collection of penalties. 4. In the event of voluntary prior disclosure to a customs administration of the circumstances of a breach of a customs law, regulation or procedural requirement, each Party is encouraged to consider this as a potential mitigating factor when establishing a penalty. 5. When a penalty is imposed for a breach of a customs law, regulation or procedural requirement, an explanation in writing is provided to the person upon whom the penalty is imposed specifying the nature of the breach and the applicable law, regulation or procedure under which the amount or range of penalty for the breach has been prescribed. & /en 85  ARTICLE 4.20 Temporary admission 1. For the purposes of this Article, the term "temporary admission" means the customs procedure under which certain goods, including their means of transport, that are brought into a customs territory for a specific purpose are conditionally relieved from payment of import duties and taxes, without application of import prohibitions or restrictions of economic character. Such goods must be intended for re-exportation within a specified period and without having undergone any change except normal depreciation due to the use made of them. 2. Nothing in this Article should be construed as to relieve imported goods from meeting trade- related requirements of non-economic character, in particular sanitary and phytosanitary measures. 3. Each Party shall, in accordance with its law, grant temporary admission, with total conditional relief from import duties and taxes and without application of import restrictions or prohibitions of economic character to the following goods: (a) goods for display or use at exhibitions, fairs, meetings or similar events; (b) professional equipment for the press or for sound or television broadcasting; cinematographic equipment; any other equipment necessary for the exercise of the calling, trade or profession of a person visiting the territory of another country to perform a specified task; (c) goods imported in connection with a commercial operation but whose importation does not in itself constitute a commercial operation; & /en 86 (d) goods imported in connection with a manufacturing operation (such as plates, drawings, moulds, plans and models, for use during a manufacturing process); replacement means of production; (e) goods imported exclusively for educational, scientific or cultural purposes; (f) personal effects of passengers and goods imported for sports purposes; (g) tourist publicity material; (h) goods imported for humanitarian purposes; and (i) animals imported for specific purposes. 3. Each Party shall, for the temporary admission of the goods referred to in paragraph 2 and regardless of their origin, accept A.T.A. carnets issued and endorsed by the other Party in accordance with the Customs Convention on the A.T.A. Carnet for the temporary admission of goods done at Brussels on 6 December 1961, and guaranteed by an association forming part of the international guarantee chain, certified by the competent authorities and valid in the territory of the importing Party1. 1 This provision shall apply only in respect of the European Union and of those Signatory MERCOSUR States that are Contracting parties to the Convention on Temporary Admission done at Istanbul on 26 June 1990 and according to the commitments undertaken in that Convention. & /en 87  ARTICLE 4.21 Subcommittee on customs, trade facilitation and rules of origin The Subcommittee on customs, trade facilitation and rules of origin, established pursuant to Article 22.3(4) shall, in addition to the functions listed in Articles 3.32, 4.6(10) and 22.3, have the function to enhance cooperation on the development, application and enforcement of customs and trade-related procedures, mutual administrative assistance in customs matters, rules of origin and administrative cooperation. ARTICLE 4.22 Trade Council With a view to implementing the relevant provisions in this Chapter, the Trade Council shall have the power to adopt decisions relating to AEO programmes and their mutual recognition as well as to joint initiatives relating to customs procedures and trade-facilitation. & /en 88  CHAPTER 5 TECHNICAL BARRIERS TO TRADE ARTICLE 5.1 Objective The objective of this Chapter is to facilitate trade in goods between the Parties by identifying, preventing and eliminating unnecessary technical barriers to trade (hereinafter referred to as "TBT") and to enhance cooperation between the Parties in matters covered by this Chapter. ARTICLE 5.2 Relation to the TBT Agreement 1. The Parties reaffirm their rights and obligations under the TBT Agreement, which is hereby incorporated into and made part of this Agreement. 2. References to "this Agreement" in the TBT Agreement are to be read, as appropriate, as references to the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part. 3. The term "Members" in the TBT Agreement means the Parties to this Agreement. & /en 89  ARTICLE 5.3 Scope 1. This Chapter applies to the preparation, adoption and application of standards, technical regulations and conformity assessment procedures that may affect trade in goods between the Parties. 2. This Chapter does not apply to: (a) purchasing specifications prepared by governmental bodies for production or consumption requirements of governmental bodies; and (b) sanitary and phytosanitary measures as defined in Annex A to the SPS Agreement. ARTICLE 5.4 Definitions For the purposes of this Chapter, the following definitions apply: (a) the definitions set out in Annex 1 to the TBT Agreement; (b) "supplier's declaration of conformity" means a first-party attestation issued by the manufacturer on his sole responsibility based on the results of an appropriate type of conformity assessment activity and excluding mandatory third-party assessment; & /en 90 (c) "ISO" means the International Organization for Standardization; (d) "IEC” means the International Electrotechnical Commission; (e) "ITU" means the International Telecommunication Union; (f) "Codex Alimentarius" means the Codex Alimentarius Commission (hereinafter referred to as "Codex Alimentarius"); (g) "ILAC" means the International Laboratory Accreditation Cooperation; (h) "IAF" means the International Accreditation Forum; and (i) "IECEE CB Scheme" means the Scheme of the IEC System of Conformity Assessment Schemes for Electrotechnical Equipment and Components for Mutual Recognition of Test Certificates for Electrical Equipment. ARTICLE 5.5 Joint cooperation on trade-facilitating initiatives 1. The Parties recognise the importance of intensifying their cooperation with a view to increasing mutual understanding of their respective systems and helping to eliminate or avoid the creation of TBT. In this regard, the Parties shall work towards the identification, promotion, development and implementation, as appropriate, of trade-facilitating initiatives, on a case-by-case basis. & /en 91 2. A Party may propose to the other Party sector-specific initiatives in matters covered by this Chapter. Those proposals shall be transmitted to the TBT Chapter coordinator, nominated pursuant to Article 5.13, and may include: (a) information exchange on regulatory approaches and practices; (b) joint analysis of a sector or group of products; (c) initiatives to further align technical regulations and conformity assessment procedures with relevant international standards; (d) the promotion of the use of accreditation to assess the competence of conformity assessment bodies; and (e) the consideration of mutual or unilateral recognition of conformity assessment results. 3. Whenever one of the Parties proposes a specific trade-facilitating initiative, the other Party shall duly consider such proposal and reply within a reasonable period of time. If the other Party rejects the proposed initiative, it shall explain the reasons for its decision to the proposing Party. 4. The terms of the work envisaged in this Article shall be defined by, of the one hand, the European Union and, of the other hand, MERCOSUR or the Signatory MERCOSUR States engaged in each trade-facilitating activity, if needed, and may include establishing ad hoc working groups. In order to benefit from non-governmental perspectives on matters related to this Article, each Party may, as appropriate and in accordance with its rules and procedures, consult with stakeholders and other interested parties. & /en 92 5. The Subcommittee on trade in goods, established pursuant to Article 22.3(4), shall discuss the results of the work carried out pursuant to this Article and may consider appropriate actions. 6. Nothing in this Article shall be construed as obliging a Party to: (a) deviate from domestic procedures for preparing and adopting regulatory measures; (b) take actions that would undermine or impede the timely adoption of regulatory measures to achieve its public policy objectives; or (c) adopt any particular regulatory outcome. 7. If initiatives referred to in this Article are agreed and if that is necessary for their implementation, each Party shall facilitate the interaction of technical teams to demonstrate their conformity assessment schemes and systems in order to increase mutual understanding. 8. For the purposes of this Article, the European Union shall act through the European Commission. ARTICLE 5.6 Technical regulations 1. Each Party shall make best use of good regulatory practices with regard to the preparation, adoption and application of technical regulations, as provided for in the TBT Agreement, including, for example, preference for performance-based technical regulations, use of impact assessments or stakeholder consultation. & /en 93 2. In particular, the Parties shall: (a) use relevant international standards as a basis for their technical regulations, including any conformity assessment elements therein, except if such international standards would be an ineffective or inappropriate means for the fulfilment of the legitimate objectives pursued; if international standards are not used as a basis for a technical regulation which may have a significant effect on trade, a Party shall, upon request of the other Party, explain the reasons why such standards are considered inappropriate or ineffective for the fulfilment of the legitimate objective pursued; (b) when reviewing their respective technical regulations, in addition to Article 2.3 of the TBT Agreement and without prejudice to Articles 2.4 and 12.4 of the TBT Agreement, increase the alignment of those regulations with relevant international standards; a Party shall consider among others any new development in the relevant international standards and whether the circumstances that have given rise to any divergence from any relevant international standards continue to exist; (c) promote the development of regional technical regulations and encourage that these are adopted at national level and replace existing ones, in order to facilitate trade between the Parties; (d) allow a reasonable interval between the publication of technical regulations and their entry into force for economic operators of the other Party to adapt1; 1 "Reasonable interval" shall be understood to mean normally a period of not less than 6 (six) months, except when this would be ineffective in fulfilling the legitimate objectives pursued. & /en 94 (e) carry out the impact analysis of planned technical regulations in accordance with their respective rules and procedures; and (f) when preparing technical regulations, take due account of the characteristics and special needs of micro, small and medium-sized enterprises. ARTICLE 5.7 Standards 1. The Parties reaffirm their obligations under Article 4.1 of the TBT Agreement, particularly in respect of taking all reasonable measures to ensure that all standardising bodies within their territories accept and comply with the Code of Good Practice for the Preparation Adoption and Application of Standards in Annex 3 to the TBT Agreement. 2. International standards developed by ISO, IEC, ITU or the Codex Alimentarius shall be considered as the relevant international standards within the meaning of Articles 2 and 5 and Annex 3 to the TBT Agreement. & /en 95 3. A standard developed by other international organisations may also be considered a relevant international standard within the meaning of Articles 2 and 5 and Annex 3 to the TBT Agreement, if: (a) it has been developed by a standardising body which seeks to establish consensus either: (i) among national delegations of the participating WTO Members representing all the national standardising bodies in their territory that have adopted, or expect to adopt, standards for the subject matter to which the international standardisation activity relates; or (ii) among governmental bodies of participating WTO Members; and (b) it has been developed in accordance with the WTO TBT Committee Decision on Principles for the Development of International Standards, Guides and Recommendations with relation to Articles 2 and 5 and Annex 3 to the TBT Agreement. 4. With a view to harmonising standards on a basis as wide as possible each Party shall encourage, within the limits of its competence and resources, the standardising bodies within its territory, as well as the regional standardising bodies of which that Party or the standardising bodies within its territory are members, to: (a) participate, within the limits of their resources, in the preparation of international standards by relevant international standardising bodies; (b) cooperate with the relevant national and regional standardising bodies of the other Party in international standardisation activities; & /en 96 (c) use relevant international standards as a basis for the standards they develop, except where such international standards would be ineffective or inappropriate, for instance because of an insufficient level of protection or fundamental climatic or geographical factors or fundamental technological problems; (d) avoid duplication of, or overlap with, the work of international standardising bodies; (e) promote the development of standards at regional level and the adoption of such standards by national standardising bodies, thereby replacing existing national standards; (f) review national and regional standards not based on relevant international standards at regular intervals, with a view to increasing their alignment with relevant international standards; and (g) foster bilateral cooperation with the standardising bodies of the other Party. 5. The Parties should exchange information through the TBT Chapter coordinators, nominated pursuant to Article 5.13, on: (a) their use of standards as a basis for, or in support of, technical regulations; (b) cooperation agreements implemented by either Party on standardisation, for example on standardisation issues in free trade agreements with third countries; and (c) their respective standardisation processes, and the use of international, regional or sub- regional standards as a basis for their national standards. & /en 97  ARTICLE 5.8 Conformity assessment procedures and accreditation 1. The provisions set out in Article 5.6 with respect to the preparation, adoption and application of technical regulations also apply to conformity assessment procedures. 2. If a Party requires conformity assessment as a positive assurance that a product conforms with a technical regulation, it shall: (a) select conformity assessment procedures proportionate to the risks involved; (b) consider, in the regulatory process, the use of the supplier's declaration of conformity as assurance of conformity, among other options, for showing compliance with technical regulations; and (c) if requested, provide information to the other Party on the reasons for selecting a particular conformity assessment procedure for specific products. 3. If a Party requires third-party conformity assessment as a positive assurance that a product conforms with a technical regulation, and it has not reserved this task to a governmental body as specified in paragraph 4, it shall: (a) preferentially use accreditation to qualify conformity assessment bodies; (b) make best use of international standards for accreditation and conformity assessment, as well as international agreements involving the Parties' accreditation bodies, for example, through the mechanisms of ILAC and IAF; & /en 98 (c) consider to join or, as applicable, encourage its testing, inspection and certification bodies to join any functioning international agreements or arrangements for harmonisation or facilitation of acceptance of conformity assessment results; (d) within its territory, promote competition between conformity assessment bodies designated by the authorities for a particular product or set of products with a view to enabling economic operators to choose amongst them; (e) ensure that conformity assessment bodies are independent of manufacturers, importers and distributors, in the sense that they carry out their activities with objectivity and independence of judgment; (f) ensure that there are no conflicts of interest between accreditation bodies and conformity assessment bodies, or between activities of market surveillance authorities and activities of conformity assessment bodies; (g) allow, to the extent possible, conformity assessment bodies to use subcontractors to perform testing or inspections in relation to the conformity assessment, including subcontractors located in the territory of the other Party; and (h) publish online a list of the bodies that it has designated to perform such conformity assessment and relevant information on the scope of each such body's designation. 4. Nothing in point (g) of paragraph 3 shall be construed as prohibiting a Party from requiring subcontractors to meet the requirements that the conformity assessment body to which it is contracted would be required to meet in order to perform the contracted tests or inspection itself. & /en 99 5. Nothing in this Article shall preclude a Party from requesting that conformity assessment in relation to specific products is performed by specified government authorities of that Party. In such cases, that Party shall: (a) establish the conformity assessment fees in accordance with the approximate cost of the services rendered and, upon request of an applicant for conformity assessment, provide the different elements included in those fees; and (b) in principle, make the conformity assessment fees publicly available or, publicly available or, when such information is not publicly available, provide it upon request. 6. Notwithstanding paragraphs 3 to 5 of this Article, in the fields which are listed in Annex 5-A, in which the European Union accepts supplier's declaration of conformity as assurance that a product conforms to a technical regulation, and in which a Signatory MERCOSUR State requires mandatory third-party testing or certification for these fields, the Signatory MERCOSUR State shall, as an assurance that a product conforms with the requirements of a Signatory MERCOSUR State's technical regulations, accept certificates or, in cases where such acceptance is not provided for under its relevant laws and regulations, accept test reports issued by conformity assessment bodies that are located in the territory of the European Union and which have been accredited for the relevant scopes by an accreditation body member of the international arrangements for mutual recognition of the ILAC and the IAF; or accept certificates that have been issued under the IECEE CB Scheme. In order to accept such certificates or test reports, a Signatory MERCOSUR State may require in its relevant laws and regulations that bilateral arrangements, including memoranda of understanding, exist between the conformity assessment body located in the territory of the European Union and the conformity assessment body located in the territory of the Signatory MERCOSUR State. & /en 100 7. If supplier's declarations of conformity are considered a valid conformity assessment procedure in the European Union, test reports issued by conformity assessment bodies that are located in the territory of the Signatory MERCOSUR State, shall be accepted as a valid document in the process of demonstrating that a product conforms with the European Union's technical regulation requirements. The manufacturer shall remain responsible in all cases for the conformity of the product. 8. Paragraph 6 also applies where a Signatory MERCOSUR State introduces new mandatory third-party testing or certification requirements for the fields specified in Annex 5-A, in accordance with paragraph 10 of this Article. If the European Union introduces mandatory third-party testing or certification requirements for the fields specified in Annex 5-A, in accordance with paragraph 10 of this Article, the Parties shall discuss in the Subcommittee on trade in goods, referred to in Article 5.14, whether any steps need to be taken to ensure reciprocity as regards the acceptance of tests reports or certificates issued by conformity assessment bodies that are located in the territory of the Signatory MERCOSUR State. 9. The Trade Council may adopt a decision to amend Section A of Annex 5-A. 10. Notwithstanding paragraph 6 of this Article, either Party may introduce requirements for mandatory third-party testing or certification for the fields specified in Annex 5-A, for products falling within the scope of that Annex under the following conditions: (a) the introduction of such requirements or procedures are justified under the legitimate objectives referred to in Article 2.2 of the TBT Agreement; (b) the reasons for the introduction of any such requirements or procedures are supported by substantiated technical or scientific information regarding the performance of the products in question; & /en 101 (c) any such requirements or procedures are not more trade-restrictive than necessary to fulfil the Party's legitimate objective, taking account of the risks that non-fulfilment would create; and (d) the Party could not have reasonably foreseen the need for introducing any such requirements or procedures at the date of entry into force of this Agreement. 11. Paragraph 6 is without prejudice to the exercise, on a non-discriminatory basis, of market surveillance competences by the authorities of a Party, including additional testing on samples at the point of entry. ARTICLE 5.9 Transparency 1. With regard to the preparation, adoption and application of standards, technical regulations and conformity assessment procedures, each Party shall: (a) take the other Party's views into account if the process of developing a technical regulation is open to public consultation, wholly or partially; (b) when developing major technical regulations and conformity assessment procedures which may have a significant effect on trade ensure in accordance with its respective laws and regulations that transparency procedures are in place that allow persons of the Parties to provide input through a formal public consultation process, except when urgent problems of safety, health, environmental protection or national security arise or threaten to arise; & /en 102 (c) allow persons of the other Party to participate in the consultation process referred to in point (b) on terms no less favourable than those accorded to its own persons and, whenever possible, make the results of that consultation process public; (d) allow, in principle, a period of at least 60 (sixty) days for the other Party to provide written comments on the proposed technical regulations and conformity assessment procedures, and consider a reasonable request to extend the comment period; (e) provide, in cases where the notified text is not in one of the official WTO languages, a clear and comprehensive description of the content of the measure in the WTO notification format; (f) if it receives written comments on its proposed technical regulation or conformity assessment procedure from the other Party: (i) discuss, upon request by the other Party, the written comments, whenever possible with the participation of its competent regulatory authority and at a time when they can be taken into account; and (ii) reply in writing to the comments, whenever possible no later than the date of publication of the technical regulation or conformity assessment procedure; (g) provide, if requested by the other Party, information regarding the objectives of, legal basis and rationale for, a technical regulation or conformity assessment procedure that the Party has adopted or is proposing to adopt; (h) provide information on the adoption and the entry into force of the technical regulation or conformity assessment procedure and the adopted final text through an addendum to the original notification to the WTO; & /en 103 (i) consider a reasonable request from the other Party, received prior to the end of the comment time period following the transmission of a proposed technical regulation, to extend the time period between the adoption of the technical regulation and its entry into force, except when the delay would be ineffective in fulfilling the legitimate objectives pursued; and (j) provide free of charge access to the electronic version of the notified text with the notification. 2. For the purposes of point (d) of paragraph 1, where urgent problems of safety, health, environmental protection or national security arise or threaten to arise, Articles 2.10 and 5.7 of the TBT Agreement shall apply. 3. If standards are made mandatory through incorporation or referencing in a draft technical regulation or conformity assessment procedure, the transparency obligations related to TBT notification set out in this Article and in Article 2 or 5 of the TBT Agreement shall be fulfilled. 4. Each Party shall ensure that all technical regulations and mandatory conformity assessment procedures adopted and in force are publicly available on an official website free of charge. Each Party shall always provide unrestricted access to all information relevant to the achievement of conformity with a technical regulation. If standards provide a presumption of conformity with technical regulations and these standards are not referred to in those technical regulations, each Party shall ensure access to the information on corresponding standards. 5. Each Party shall, upon a reasonable request of the other Party or its economic operators, provide information on technical regulations in force and, as appropriate and available, written guidance on compliance with the technical regulations, without undue delay. & /en 104  ARTICLE 5.10 Marking and labelling 1. The Parties' technical regulations including or dealing exclusively with mandatory marking or labelling shall observe the principles of Article 2 of the TBT Agreement. 2. In particular, if a Party requires mandatory marking or labelling of products: (a) it shall only require information which is relevant for consumers or users of the product or authorities to indicate the product's conformity with the mandatory technical requirements; (b) and if a Party requires any prior approval, registration or certification of the labels or markings of the products, as a precondition for placing on the market products that otherwise comply with its mandatory technical requirements, it shall ensure that the requests submitted by the economic operators of the other Party are decided without undue delay and on a non- discriminatory basis; (c) and if a Party requires the use of a unique identification number, the Party shall issue such number to the economic operators of the other Party without undue delay and on a non- discriminatory basis; (d) and provided that it is not misleading, contradictory or confusing in relation to the importing Party's regulatory requirements and the legitimate objectives under the TBT Agreement are not compromised thereby, the Party shall permit: (i) information in other languages in addition to the language required in the importing Party of the products; and & /en 105  (ii) nomenclatures, pictograms, symbols or graphics adopted in international standards; (e) it shall accept, whenever possible, that supplementary labelling and corrections to labelling take place in customs warehouses or other designated areas at the point of import as an alternative to labelling in the country of origin; (f) if it considers that the protection of public health and the environment, the protection against deceptive practices and any other legitimate objectives under the TBT Agreement are not compromised thereby, it shall endeavour to accept non-permanent or detachable labels, rather than labels physically attached to the product, or inclusion of relevant information in the accompanying documentation. 3. Paragraph 2 shall not apply to marking or labelling of medicinal products. 4. If a Party considers that marking or labelling requirements for a product or a sector in the other Party could be improved, it may propose a trade-facilitating initiative to address its concerns in conformity with Article 5.5. ARTICLE 5.11 Cooperation and technical assistance 1. To contribute to the fulfilment of the objectives of this Chapter, each Party shall, inter alia: (a) promote cooperation and joint activities and projects between their respective organisations, public or private, national or regional, in the fields of technical regulations, standardisation, conformity assessment, metrology and accreditation; & /en 106 (b) promote good regulatory practices through the exchange of information, experiences and best practices about, inter alia, regulatory impact assessment, regulatory stock management and risk assessment and public consultation; (c) exchange views on market surveillance; (d) strengthen the technical and institutional capacity of the national regulatory, metrology, standardisation, conformity assessment and accreditation bodies, supporting the development of their technical infrastructure, including laboratories and testing equipment, and sustaining the continuous training of human resources; (e) promote, facilitate and, whenever possible, coordinate their participation in international organisations and other fora related to technical regulations, conformity assessment, standards, accreditation and metrology; (f) support technical assistance activities by national, regional and international organisations in the areas of technical regulations, standardisation, conformity assessment, metrology and accreditation; and (g) endeavour to share available scientific evidence and technical information among regulatory authorities of the Parties, to the extent necessary to cooperate or pursue technical discussions under this Chapter, with the exception of confidential or other sensitive information. 2. A Party shall give appropriate consideration to proposals of the other Party for cooperation under this Chapter. & /en 107  ARTICLE 5.12 Technical discussions 1. Each Party may request to discuss any concern that arises under this Chapter, including any draft or proposed technical regulation or conformity assessment procedure of the other Party that the Party considers might significantly adversely affect trade between the Parties. The requesting Party shall deliver its request to the TBT Chapter coordinator of the other Party nominated pursuant to Article 5.13 and shall identify: (a) the issue; (b) the provisions of this Chapter to which the concerns relate; and (c) the reasons for the request, including a description of the requesting Party's concerns. 2. Any information or explanation requested in accordance with paragraph 1 shall be provided no later than 60 (sixty) days after the date of the request of a Party in accordance with paragraph 1. The deadline may be extended with prior justification by the requested Party. 3. If an issue has been previously addressed between the Parties in any forum, a Party may request directly a discussion, in person or via video or teleconference, no later than 60 (sixty) days after the date of such request. In such cases, the requested Party shall make every effort to be available for such discussion. & /en 108 4. If the Parties have not had a discussion under this Article in the previous 12-month period, the request may not be refused by the other Party. If the requesting Party believes that the matter is urgent, it may request that a meeting take place within a shorter timeframe. In such cases, the responding Party shall give positive consideration to such a request. The Parties shall make every attempt to arrive at a mutually satisfactory resolution of the matter. 5. For greater certainty, a Party may request technical discussions with the other Party pursuant to paragraph 2 also with regard to technical regulations or conformity assessment procedures of national, regional or local governments, as the case may be, on the level directly below that of the central government that may have a significant effect on trade. 6. Following the technical discussion, the Parties may conclude that the issue could be better addressed through a trade-facilitating initiative, in accordance with Article 5.5. 7. This Article is without prejudice to a Party's rights and obligations under Chapter 21. ARTICLE 5.13 TBT Chapter coordinator 1. Each Party shall nominate a TBT Chapter coordinator and notify the other Party in the event of any changes. The TBT Chapter coordinators shall work jointly to facilitate the implementation of this Chapter and cooperation between the Parties in all TBT matters. & /en 109 2. The functions of the TBT Chapter coordinators include: (a) supporting the Subcommittee on trade in goods, referred to in Article 5.14, in the exercise of the functions; (b) supporting trade-facilitating initiatives and technical discussions, as appropriate, in accordance with Articles 5.5 and 5.12 respectively; (c) exchanging information on work undertaken in non-governmental, regional and multilateral fora related to standards, technical regulations and conformity assessment procedures; and (d) reporting any relevant development related to the implementation of this Chapter to the Subcommittee on trade in goods, referred to in Article 5.14, whenever appropriate. 3. The TBT Chapter coordinators shall communicate with one another by any agreed method that is appropriate to carry out their functions, which may include email, teleconferences, video conferences and meetings. ARTICLE 5.14 Subcommittee on trade in goods The Subcommittee on trade in goods, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 22.3, and Article 2.14: (a) discuss the results of the work carried out pursuant to Article 5.5 and consider appropriate actions; & /en 110 (b) provide a forum for the Parties to discuss the need to take steps to ensure reciprocity in accordance with Article 5.8(8); (c) foster cooperation in accordance with Article 5.11 and support technical discussions, as appropriate, in accordance with Article 5.12; (d) endeavour to discuss at least annually the issues covered under paragraph 2 of Section C of Annex 5-B; and (e) provide a forum for the Parties to cooperate and exchange information on any issues relevant for the implementation of Annex 5-B. CHAPTER 6 SANITARY AND PHYTOSANITARY MEASURES ARTICLE 6.1 Objectives The objectives of this Chapter are to: (a) protect human, animal or plant life or health in the territory of the Parties while facilitating trade between the Parties in so far as sanitary and phytosanitary (hereinafter referred to as "SPS") measures are concerned; & /en 111 (b) establish cooperation on the implementation of SPS Agreement; (c) ensure that SPS measures do not create unjustified barriers to trade between the Parties; (d) enhance cooperation on technical and scientific issues related to the adoption and application of SPS measures; (e) improve the exchange of information and consultations between the Parties on SPS matters; and (f) establish cooperation concerning multilateral fora dealing with SPS matters. ARTICLE 6.2 Scope 1. This Chapter applies to all SPS measures1 that may, directly or indirectly, affect trade between the Parties. 2. This Chapter applies to cooperation concerning multilateral fora dealing with SPS matters. 1 In case of conflict, this Chapter prevails over other Chapters of this Agreement when applied to SPS measures, including when such measures are part of a measure. & /en 112  ARTICLE 6.3 Definitions 1. For the purposes of this Chapter, the following definitions apply: (a) the definitions set out in Annex A of the SPS Agreement; (b) the definitions adopted by the Codex Alimentarius; (c) the definitions adopted by the World Organisation for Animal Health (hereinafter referred to as the "OIE"); (d) the definitions adopted by the International Plant Protection Convention (hereinafter referred to as the "IPPC"); and (e) "protected zone" means an officially defined geographical part of the territory of the European Union in which a specific regulated pest is known not to be established in spite of favourable conditions and its presence in other parts of the territory of the European Union. & /en 113 Protected zones are pest-free areas under European Union control in the European Union territory. They are recognised by Regulation (EU) No 2016/2031 of the European Parliament of the Council of 26 October 2016 on protective measures against pests of plants, amending Regulations (EU) No 228/2013, (EU) No 652/2014 and (EU) No 1143/2014 of the European Parliament and of the Council and repealing Council Directives 69/464/EEC, 74/647/EEC, 93/85/EEC, 98/57/EC, 2000/29/EC, 2006/91/EC and 2007/33/EC1. This concept is not applied outside the European Union territory. For trade purposes, the European Union shall not require the other Party to establish protected zones in its territory. In such cases, the conditions of pest-free areas shall apply. For the purposes of Chapter 6 and for the recognition of protected zones, the same conditions as for pest-free areas shall apply. 2. In the event of any inconsistency between the definitions in Annex A to the SPS Agreement and the definitions agreed by the Parties or the definitions adopted by the Codex Alimentarius, OIE and IPPC, the definitions set out in Annex A of the SPS Agreement shall prevail. ARTICLE 6.4 Rights and obligations The Parties affirm their rights and obligations under the SPS Agreement. Nothing in this Chapter shall affect the rights and obligations of each Party under the SPS Agreement. 1 OJ EU L 317, 23.11.2016, p. 4. & /en 114  ARTICLE 6.5 Competent authorities 1. For the purposes of this Chapter, the official competent authority of a Party is the authority that, in accordance with a Party's law, is empowered to enforce its laws and regulations falling within the scope of this Chapter to ensure compliance with its requirements, or any other authority to which those authorities have delegated that power (hereinafter referred to as "competent authorities"). 2. Upon the date of entry into force of this Agreement, each Party shall provide in writing to the other Party the name of the competent authorities referred to in paragraph 1, specifying where this information is made publicly available and a description of the distribution of competences between the respective competent authorities. 3. The Parties shall, in accordance with paragraph 4 of Article 6.11, inform each other of any change to these competent authorities. ARTICLE 6.6 General obligations 1. Products exported from a Party shall meet the applicable SPS requirements of the importing Party. & /en 115 2. The SPS requirements of the importing Party shall be the same for the entire territory of the exporting Party, as long as the same sanitary and phytosanitary conditions prevail throughout that territory, without prejudice to decisions and measures adopted in accordance with Article 6.10. Each Party shall ensure that their SPS measures are applied in a proportionate manner and do not arbitrarily or unjustifiably discriminate between Member States of the European Union or Signatory MERCOSUR States where identical or similar conditions prevail, including between its own territory and that of the other Party. SPS measures shall not be applied in a manner which would constitute a disguised restriction on trade between the Parties. 3. The procedures referred to in this Chapter shall be applied without undue delay and in a transparent manner, and information requested shall be limited to what is necessary for appropriate approval, control, inspection and verification purposes. 4. Each Party shall ensure that any fees imposed for import procedures to check and ensure the fulfilment of SPS requirements are equitable in relation to any fees charged on like domestic products or products originating in any other WTO Member and shall not be higher than the actual cost of the service. 5. Except as provided for in Article 6.14, when modifying SPS import requirements, each Party, and where appropriate MERCOSUR, shall allow for a transitional period, taking into account the nature of the modification, in order to avoid the unnecessary interruption or disruption of trade flows of products and to allow the exporting Party to adjust its export procedures accordingly to such modification. 6. The implementation of this Chapter shall not jeopardise the SPS requirements for trade between the Parties existing at the date of entry into force of this Agreement. & /en 116 7. Without prejudice to similar provisions in other Chapters of this Agreement, nothing in this Chapter shall affect the rights and obligations of each Party to protect confidential information, in accordance with each Party's relevant laws and regulations. Each Party shall ensure that procedures are in place to prevent the disclosure of confidential information that is acquired during procedures referred to in this Chapter. 8. Each Party shall ensure that the necessary resources are available for the effective implementation of this Chapter. ARTICLE 6.7 Trade-facilitation measures Approval of establishments for the import of animals, animal products, products of animal origin and animal by-products 1. The importing Party may require the approval of establishments situated in the territory of the exporting Party for the import of animals, animal products, products of animal origin and animal by-products from such establishments. 2. Such approval shall be granted without prior inspection of individual establishments by the importing Party if: (a) the importing Party has recognised the official control system of the competent authority of the exporting Party; & /en 117 (b) the importing Party has authorised the import of the concerned products; and (c) the competent authority of the exporting Party has provided sufficient guarantees that such establishments comply with the sanitary requirements of the importing Party. 3. The exporting Party shall only authorise exports from approved establishments as referred to in paragraph 1. The exporting Party shall suspend or withdraw its approval of establishments that do not comply with the sanitary requirements of the importing Party and shall notify such suspension or withdrawal to the importing Party. 4. The exporting Party shall propose to the importing Party a list of establishments to be approved. This list shall be accompanied by guarantees of the competent authority of the exporting Party that the establishments comply with the guarantees referred in to point (c) of paragraph 2. 5. The importing Party shall authorise imports from approved establishments no later than 40 (forty) working days after the receipt of the list and guarantees referred to in in paragraph 4 of the exporting Party. If additional information is requested and as a result an authorisation cannot be granted within the deadline of 40 (forty) working days, the importing Party shall inform the exporting Party and establish a new deadline for such authorisation. That deadline shall not exceed 40 (forty) working days after the receipt of the additional information. 6. The importing Party shall draw up lists of approved establishments and shall make those lists publicly available. 7. The importing Party may refuse the approval of establishments that are not compliant with its sanitary requirements. In such cases, the importing Party shall inform the exporting Party about such refusal, including the justification therefor. & /en 118 8. The importing Party may carry out verifications of the official control system in accordance with Article 6.15. Based on the results of these verifications, the importing Party may amend the lists of approved establishments. SPS import checks 9. Each Party shall adopt or maintain procedures relating to SPS import checks allowing for the expedited release of products for import without undue delay. 10. Each Party shall, where appropriate, simplify controls and verifications and reduce the frequency of the SPS import checks made by the importing Party on products of the exporting Party. Each Party shall base its decision on the following: (a) the risks involved; (b) the controls carried out by the producers or importers which are validated by the competent authorities of the Parties; (c) the guarantees given by the competent authority of the exporting Party that the establishments comply with the sanitary requirements of the importing Party; and (d) the international guidelines, standards and recommendations of the Codex Alimentarius, OIE or IPPC, as applicable. 11. Each Party may apply other criteria to simplify the controls and verifications pursuant to paragraph 10 if they do not undermine the commonly agreed criteria that are listed therein. & /en 119 12. If import checks reveal non-compliance with SPS import requirements and products or consignments are rejected, the importing Party shall notify the exporting Party thereof in accordance with the procedure referred to in Article 6.12, as soon as possible and no later than 5 (five) working days after the date of the rejection. 13. If import checks reveal non-compliance with the relevant SPS import requirements, the action taken by the importing Party shall be justified, based on the identified non-compliance, and not more trade-restrictive than required to achieve the Party's appropriate level of sanitary or phytosanitary protection. Simplification of the import and approval procedures of MERCOSUR 14. The Parties recognise the different levels reached by regional integration processes within the European Union, on the one hand, and MERCOSUR on the other. With a view to facilitating trade between their respective territories, MERCOSUR shall make its best efforts to gradually adopt for import and approval procedures for products and establishments of the European Union, if applicable: (a) one single questionnaire; (b) one single certificate; and (c) one list of approved establishments. 15. MERCOSUR will make its best efforts to harmonise the SPS import requirements, certificates and import checks of the individual Signatory MERCOSUR States. & /en 120  ARTICLE 6.8 Alternative measures 1. Upon request of the exporting Party, the importing Party shall examine whether exceptionally an alternative SPS measure to the SPS measure of the importing Party ensures the appropriate level of protection of the importing Party. The alternative measure may be based on international guidelines, standards and recommendations of the Codex Alimentarius, OIE or IPPC or on SPS measures of the exporting Party. 2. Article 6.9 shall not apply to alternative SPS measures. ARTICLE 6.9 Equivalence 1. An exporting Party may request a determination of equivalence from the importing Party that a specific SPS measure or specific SPS measures related to a product or group of products or on a system-wide basis is equivalent to its own SPS measures. & /en 121 2. In order to implement this Article, the Subcommittee, referred to in Article 6.18, shall make recommendations to establish a procedure for the recognition of equivalence based on the Decision on the implementation of Article 4 of the Agreement on Sanitary and Phytosanitary Measures of the WTO Committee on Sanitary and Phytosanitary Measures1 and any subsequent updates thereof, and international guidelines, standards and recommendations adopted in the framework of the Codex Alimentarius, OIE and IPPC. This procedure should include a process whereby the Parties hold consultations in order to determine the equivalence of SPS measures, the information to be required from the Parties, the responsibilities of the Parties and the deadlines for the recognition of equivalence. 3. Upon receipt of a specific request, the Parties shall enter into consultations based on the procedure to be established pursuant to paragraph 2, with the aim of achieving an agreement on recognition of equivalence. 4. Upon request of the exporting Party, the importing Party shall inform the exporting Party of the stage of the procedure for the assessment of equivalence. 1 WTO Document G/SPS/19/Rev.2, dated 13 July 2004. & /en 122  ARTICLE 6.10 Recognition of animal health and plant pest status and regional conditions 1. The Parties recognise the concept of zoning and compartmentalisation, including pest free areas or disease free areas and areas of low pest or low disease prevalence and shall apply it in the trade between the Parties, in accordance with the SPS Agreement, including the Guidelines to further the practical implementation of Article 6 of the Agreement on the Application of Sanitary and Phytosanitary measures adopted by the WTO Committee on Sanitary and Phytosanitary Measures1 and the relevant guidelines, recommendations and standards of the OIE or IPPC. 2. At the request of the exporting Party, the importing Party shall decide whether to recognise pest and disease free areas, areas of low pest and low disease prevalence and compartments of the exporting Party, whether for the first time or after an outbreak of an animal disease or a plant pest. The importing Party shall base this decision on the information provided by the exporting Party in accordance with the SPS Agreement and OIE and IPPC standards, and take into account the establishment of pest and disease free areas, areas of low pest and low disease prevalence and compartments by the exporting Party. The Parties shall follow the procedures set out in Annex 6-A. 3. The decision of the importing Party pursuant to paragraph 2 shall be taken without undue delay. If, without prejudice to Article 6.14, the importing Party decides to recognise pest and disease free areas, areas of low pest and low disease prevalence and compartments of the exporting Party, it shall allow trade from those areas or compartments without undue delay. 1 WTO Document G/SPS/48, dated 16 May 2008. & /en 123 4. The Subcommittee, referred to in Article 6.18, may define further details for the procedure for the recognition of pest and disease free areas, areas of low pest and low disease prevalence and compartments set out in paragraph 2, taking into account the SPS Agreement and the guidelines, standards and recommendations of the IPPC and OIE. Animals, animal products, products of animal origin and animal by-products 5. The procedure for the recognition of the disease free zones or compartments for animals, animal products, products of animal origin and animal by-products is set out in paragraphs 7 to 9 and in Annex 6-A. 6. When establishing or maintaining the zones or compartments referred to in paragraph 2 for animals, animal products, products of animal origin and animal by-products, the Parties shall consider factors such as geographical location, ecosystems, epidemiological surveillance and the effectiveness of sanitary controls. 7. No later than 60 (sixty) working days after the receipt of the information referred to in paragraph 2 from the exporting Party, the importing Party may: (a) explicitly object to the request for recognition of disease-free zones or compartments for animals, animal products, products of animal origin and animal by-products; (b) request additional information from the exporting Party; or (c) request verifications pursuant to Article 6.15. & /en 124 The importing Party shall assess any additional information no later than 30 (thirty) working days after its receipt. If verifications are required by the importing Party, the deadline for assessing the additional information shall be interrupted. 8. The importing Party shall expedite the procedure established in paragraph 7 if the zones or compartments for which recognition is sought by the exporting Party are officially recognised by the OIE as having disease free status or if disease-free status has been recovered after an outbreak. 9. If after following the procedure in paragraph 7, the importing Party decides not to recognise the zones or compartments for which recognition was sought by the exporting Party, it shall notify its decision to the exporting Party and explain the reasons for not recognising the zones or compartments concerned and, upon request, hold consultations in accordance with Article 6.13. Plants and plant products 10. Each Party shall establish a list of regulated pests and regulated plants and plant products for which phytosanitary requirements exist. The importing Party shall make available to the other Party its list of regulated pests, and regulated plants and plant products and the phytosanitary import requirements that apply thereto. The phytosanitary import requirements for regulated plants and plant products shall be limited to what is necessary to protect plant health or safeguard the intended use of the plants and plant products. The importing Party shall inform the other Party about any required additional declaration. & /en 125 11. The phytosanitary requirements of the importing Party shall be established taking into account the phytosanitary status in the exporting Party and, if required by the importing Party, the result of a pest risk analysis (hereinafter referred to as "PRA"). The PRA shall be carried out in accordance with the relevant International Standards for Phytosanitary Measures (hereinafter referred to as "ISPM") of the IPPC. Such risk analysis shall take into account available scientific and technical information as well as the intended use of the plants and plant products under consideration. 12. The importing Party shall update the lists referred to in paragraph 10 when the exporting Party makes a request to export new products to the other Party. When the importing Party requires a PRA to authorise the import of a certain product, in order to expedite the process, a PRA already carried out for the same or similar products may be used as a basis, together with any additional information that the importing Party considers necessary to be analysed. 13. The importing Party, when conducting the process for the determination of the pest status of the exporting Party, shall take into account paragraphs 10 to 17 of this Article, Annex 6-A and the recommendations of the ISPM of the IPPC. 14. The Parties recognise the concepts of pest free areas, pest free places of production and pest free production sites, as well as areas of low pest prevalence as specified in the ISPM of the IPPC, and of protected zones which they shall apply in trade between them. 15. When establishing or maintaining phytosanitary measures, the importing Party shall take into account pest free areas, pest free places of production, pest free production sites and areas of low pest prevalence, as well as protected zones if they are established by the exporting Party. & /en 126 16. The exporting Party shall communicate pest free areas, pest free places of production, pest free production sites or areas of low pest prevalence to the other Party and provide, upon request, an explanation and supporting information as provided for in the relevant ISPM or as otherwise deemed appropriate. Unless the importing Party: (a) explicitly objects to the request for approval of pest free areas, pest free places of production, pest free production sites or areas of low pest prevalence to the other Party or protected zones if they are established by the exporting Party; (b) requests additional information from the exporting Party; (c) requests verifications pursuant to Article 6.15; or (d) initiates consultations pursuant to Article 6.13 no later than 150 (one hundred and fifty) working days after receiving such information, the status of the exporting Party shall be recognised by the importing Party. 17. The importing Party shall assess any additional information requested pursuant to paragraph 16 no later than 90 (ninety) days after its receipt. Any verifications requested by the importing Party pursuant to paragraph 16 shall be carried out in accordance with Article 6.15 taking into account the biology of the pest and the plant concerned. If the importing Party requests such verifications, the deadline for assessing additional information shall be interrupted. & /en 127 18. If, after following the procedure in paragraph 16, the importing Party decides not to approve pest free areas, pest free places of production, pest free production sites or areas of low pest prevalence or protected zones if they are established by the exporting Party for which recognition was sought by the exporting Party, it shall notify its decision to the exporting Party and explain the reasons for not approving them and, upon request, hold consultations in accordance with Article 6.13. ARTICLE 6.11 Transparency and exchange of information 1. Upon request of a Party and no later than 15 (fifteen) working days after the date of such request, the Parties shall exchange information on: (a) procedures for the authorisation to import a product, including, if possible, the expected timeframe; (b) requirements for the import of specific products, including the model for a certificate, as appropriate; (c) their pest status, including surveillance, eradication and containment programmes and the results thereof in order to support such pest status and import phytosanitary measures; (d) the stage of progress of the procedure for import approval of specific products; and & /en 128 (e) the relationship between a SPS measure and the international guidelines, standards and recommendations and, if an SPS measure is not based on international guidelines, standards and recommendations, the scientific information as to how the SPS measure is not in conformity with international guidelines, standards and recommendations and an explanation of the reasons for such measure. 2. In cases where the relevant scientific evidence is insufficient, a Party adopting a provisional SPS measure shall provide the available pertinent information on which the measure is based and, if available, additional information for a more objective assessment of the risk, and shall review the SPS measure within a reasonable period of time. 3. The Parties shall make publicly available, by any means, updated information about their: (a) SPS import requirements and approval procedures; and (b) a list of regulated pests. 4. The Parties shall inform each other of: (a) any change in the sanitary and phytosanitary status that may affect trade between the Parties; (b) matters related to the development and application of SPS measures that may affect trade between the Parties; and (c) any other information relevant for the effective implementation of this Chapter. & /en 129 5. Without prejudice to paragraph 1, if the information referred to in this Article has been made available by the Parties through a notification to the WTO or to the relevant international standard-setting body in accordance with its relevant rules, or on publicly accessible and free of charge websites of the Parties, the exchange of information pursuant to paragraph 1 shall not be required. 6. Each Party shall designate a contact point for communication on all matters covered by this Chapter and inform the other Party thereof no later than 1 (one) month after the date of entry into force of this Agreement. Each Party shall promptly notify the other Party of any change to its contact point. ARTICLE 6.12 Notifications 1. Any serious or significant risk to human, animal or plant life or health, including any food or feed control emergencies, shall be notified to the contact points of the other Party designated in Article 6.11, within 2 (two) working days from the identification of that risk. 2. Risks to human, animal or plant life or health which are not serious shall also be notified to the contact points of the other Party within a reasonable period of time that is sufficient to avoid threatening human, animal or plant life or health or jeopardising existing trade between the Parties. 3. Notifications referred to in paragraphs 1 and 2 shall be done through an established system of notifications or through specific ad hoc notifications, in accordance with the legislation of the notifying Party. In both cases, the notification shall be sent to the competent authorities of the concerned Parties. & /en 130 4. If the notifying Party adopts or maintains any SPS measure in relation to the notification (including the rejection of a product or consignment), that notification shall be accompanied by an explanation of the reasons justifying such measure. 5. The notifying Party shall withdraw any notification based upon information which is subsequently found to be unsubstantiated or which was transmitted erroneously. Such withdrawal shall take place as soon as possible, and be notified to the exporting Party, in order to avoid a negative impact on trade between the Parties. 6. The Parties shall identify contact points for the notifications under this Article and inform the other Party thereof, if they are not the same as the contact points identified pursuant to paragraph 6 of Article 6.11. ARTICLE 6.13 Consultations 1. Without prejudice to Chapter 21, if the SPS measures or draft measures of the importing Party, or the implementation thereof, are considered to be inconsistent with this Chapter, the Parties shall enter into consultations no later than 60 (sixty) days after the exporting Party has introduced a reasoned request for such consultations. 2. Notwithstanding paragraph 1, if a notification has been made by a Party pursuant to Article 6.12 or if a Party has serious concerns regarding a risk to public, animal or plant health, affecting products traded between the Parties consultations shall, upon request of a Party, be held as soon as possible. Each Party shall endeavour, in such conditions, to provide the information necessary to avoid a disruption in trade, including a limitation thereof. & /en 131 3. At the request of the exporting Party, the importing Party shall provide the information necessary to avoid a disruption in trade, including a limitation thereof. Such information includes the information referred to in Article 6.11(1). 4. Consultations may be held for a reasonable period of time that allows the Parties to reach a mutually satisfactory solution. 5. Consultations may be held by e-mail, video, audio conference or any other means of communication which are available to both Parties. The Party which requested consultations shall be responsible for preparing the minutes. The minutes shall be formally approved by the parties to the consultations. 6. If the parties to the consultations do not reach a mutually satisfactory solution, the matter may be submitted to the Subcommittee, referred to in Article 6.18. ARTICLE 6.14 Emergency measures 1. If a Party adopts any measure to control any serious risks to human, animal and plant life or health, such measure shall, without prejudice to paragraph 2, also aim to prevent the introduction of any sanitary and phytosanitary risk into the territory of the other Party. 2. The importing Party may, in the event of serious risks to human, animal or plant life or health, adopt emergency measures against such risks. & /en 132 3. For products in transit between the Parties, the importing Party shall consider the most suitable and proportional solution in order to avoid unnecessary disruptions to trade. 4. Measures referred to in paragraph 2 may be adopted without prior notification pursuant to Article 6.12. The Party adopting emergency measures shall notify the other Party as soon as possible of the adoption of these measures and, in any case, no later than 48 (forty-eight) hours thereafter. 5. Each Party may request any information related to the sanitary and phytosanitary situation and the emergency measures adopted. Each Party shall answer such requests as soon as the requested information is available. 6. Upon request of either Party and in accordance with Article 6.13, the Parties shall hold consultations regarding the emergency measure no later than 15 (fifteen) working days of the notification of the emergency measures. The Parties may consider options to facilitate the implementation, or the replacement, of the emergency measures. ARTICLE 6.15 Verifications of the official control system 1. Each Party, within the scope of this Chapter, has the right to: (a) carry out verifications, including audits, of the official control system of the other Party, including verification visits; and & /en 133 (b) receive information about the official control system of the other Party and the results of the controls carried out under that system. 2. The nature and frequency of verifications, including audits, shall be determined by the importing Party, taking into account the import requirements, the inherent characteristics of the product concerned, the track record of past import checks and other available information, such as audits and inspections undertaken by the competent authority of the exporting Party. 3. The objective of the verifications shall be to evaluate the capacity of the competent authorities of the exporting Party to ensure that the products exported or to be exported meet the SPS requirements of the importing Party. 4. Verification visits shall be carried out without undue delay and be notified to the exporting Party at least 60 (sixty) working days before such verifications are carried out, except in cases of emergency or if the Parties decide otherwise. Any modification to the date of the visit shall be agreed by the Parties. 5. Verifications shall be conducted in accordance with the audit plan agreed by the Parties concerned, based on the Guidelines for the Design, Operation, Assessment and Accreditation of Food Import and Export Inspection and Certification Systems1. The importing Party shall provide to the other Party the reasons for any modification to the audit plan of the visit. 6. The expenses incurred by the Party carrying out the verification shall be borne by that Party. 1 FAO, CAC/GL 26-1997. & /en 134 7. The Party carrying out the verification shall send a draft report on the verification to the Party subject to the verification no later than 60 (sixty) working days after the end of the verification visit. The Party subject to the verification may comment on the draft report no later than 60 (sixty) working days after its receipt. Comments and an action plan, if required, shall be attached to the final report. The Party carrying out the verification shall send the final report to the Party subject to the verification no later than 30 (thirty) working days after the receipt of the comments on the draft report. 8. Any measure taken as a consequence of verifications shall be proportionate to shortcomings or risks identified. If requested, technical consultations regarding the matter shall be held in accordance with Article 6.13. 9. If a significant public, animal or plant health risk has been identified during the verification, the Party subject to the verification shall be informed as quickly as possible and, in any case, no later than 10 (ten) working days after the end of the verification. ARTICLE 6.16 Cooperation on multilateral fora 1. The Parties shall promote cooperation between them on all the multilateral fora relevant for SPS issues, in particular in international standard-setting bodies recognised in the framework of the SPS Agreement and shall exchange information to that end. 2. The Subcommittee on SPS matters, referred to in Article 6.18, shall be the forum for promoting cooperation as referred to in paragraph 1. & /en 135  ARTICLE 6.17 Cooperation 1. The Parties shall endeavour to cooperate in implementing this Chapter and to optimise the results thereof with a view to expanding opportunities and obtaining the greatest benefits for the Parties. Such cooperation shall be developed within the legal and institutional framework governing cooperation relations between the Parties. 2. To achieve the objectives referred to in paragraph 1, the Parties shall give consideration to the cooperation needs identified by the Subcommittee on SPS matters, referred to in Article 6.18. ARTICLE 6.18 Subcommittee on SPS matters 1. The Subcommittee on SPS matters, established pursuant to Article 22.3(4), shall meet for the first time no later than 1 (one) year after the entry into force of this Agreement. 2. The Subcommittee shall have the following functions, in addition to those listed in Article 22.3: (a) provide a forum to discuss problems arising from the application of the SPS measures with a view to reaching mutually acceptable solutions provided that the Parties have first attempted to address them through technical consultations pursuant to Article 6.13 and the matter has then been referred to the Subcommittee. & /en 136 (b) provide a forum to discuss the information exchanged in accordance with Article 6.11; (c) promote exchange of information and cooperation on multilateral fora pursuant to Article 6.16; (d) exchange the lists of contact points pursuant to Article 6.11(6) to share information related to this Chapter; (e) conduct the preparatory internal work necessary for the amendment of Annex 6-A by the Trade Council; (f) make recommendations to establish a procedure for the recognition of equivalence in accordance with Article 6.9(2); (g) may define further details for the procedure for the recognition of pest and disease free areas, areas of low pest and low disease prevalence and compartments in accordance with Article 6.10(4); and (h) identify cooperation needs in implementing this Chapter, pursuant to Article 6.17(2). & /en 137  ARTICLE 6.19 Special and differential treatment In accordance with Article 10 of the SPS Agreement, if Paraguay identifies difficulties with a proposed measure notified by the European Union, Paraguay may request, in its comments submitted to the European Union, pursuant to Annex B to the SPS Agreement, an opportunity to discuss the issue. The European Union and Paraguay shall, without prejudice to Article 6.13, enter into consultations in order to agree on: (a) alternative import conditions to be applied by the importing Party in accordance with Article 6.8 of this Chapter; (b) the provision of technical assistance in accordance with Article 6.17 of this Chapter; or (c) a transitional period of 6 (six) months for proposed measures to apply to products from Paraguay, which could be exceptionally extended for another period of no longer than 6 (six) months. & /en 138  CHAPTER 7 DIALOGUES ON ISSUES RELATED TO THE AGRI-FOOD CHAIN ARTICLE 7.1 Objectives With a view to strengthen their mutual trust and respective understanding, the Parties shall establish dialogues and exchange information on the following subjects: (a) animal welfare; (b) application of agricultural biotechnology; (c) combating antimicrobial resistance (hereinafter referred to as "AMR"); and (d) scientific matters related to food safety, animal and plant health. ARTICLE 7. 2 Subcommittee on dialogues on issues related to the agri-food chain The Subcommittee on dialogues on issues related to the agri-food chain, established pursuant to Article 22.3(4), shall in addition to functions listed in Article 22.3 and Article 7.7, meet at expert level to conduct the dialogues referred to in Article 7.1. & /en 139  ARTICLE 7.3 Animal welfare Recognising that animals are sentient beings, the Subcommittee on dialogues on issues related to the agri-food chain shall conduct a dialogue covering, inter alia, the following matters: (a) specific topics on animal welfare that may affect mutual trade; (b) exchange of information, expertise and experiences in the field of animal welfare to improve, to the benefit of the Parties, their respective approaches on regulatory standards related to the breeding, holding, handling, transportation and slaughter of animals; (c) strengthening of their research collaboration; and (d) collaboration in international fora with a view to promoting the further development of international standards on animal welfare by the OIE and best animal welfare practices and their implementation. & /en 140  ARTICLE 7.4 Agricultural biotechnology The Subcommittee on dialogues on issues related to the agri-food chain shall conduct a dialogue on agricultural biotechnology that will cover, among others, the following matters: (a) exchange of information on policies, legislation, guidelines, good practices and projects on biotechnology products; (b) discussions on specific topics related to biotechnology that may affect mutual trade, including cooperation on genetically modified organisms (hereinafter referred to as "GMOs") testing; (c) exchange of information on topics related to asynchronous authorisations of GMOs in order to minimise the possible impact on trade; (d) exchange of information on the economic and trade outlook for authorisations of GMOs; and (e) exchange of information on cases of low-level presence of GMOs non-authorised by the importing Party but authorised by the exporting Party. & /en 141  ARTICLE 7.5 Combating antimicrobial resistance The Subcommittee on dialogues on issues related to the agri-food chain shall conduct a dialogue on combatting antimicrobial resistance that will cover, among others, the following matters: (a) collaboration to follow up on existing and future guidelines, standards, recommendations and actions developed in relevant international organisations, initiatives and national plans aiming to promote the prudent and responsible use of antibiotics and in relation to animal production and veterinary practices; (b) collaboration in the implementation of the recommendations of the OIE, World Health Organisation (hereinafter referred to as "WHO") and Codex Alimentarius, in particular the Code of Practice to Minimize and Contain Foodborne Antimicrobial Resistance (CAC/RCP 61-2005); (c) exchange of information on good farming practices; (d) the promotion of research, innovation and development; and (e) the promotion of multidisciplinary approaches to combat AMR, including the "One Health" approach of the WHO, OIE and Codex Alimentarius. & /en 142  ARTICLE 7.6 Scientific matters related to food safety, animal and plant health 1. The Parties should foster cooperation between their respective official scientific bodies responsible for food safety, animal and plant health science. Such cooperation shall aim to deepen the scientific information available to the Parties in order to support their respective approaches on regulatory standards that may affect mutual trade. 2. The Subcommittee shall conduct a dialogue on scientific matters related to food safety, animal and plant health that will cover, among others, the following matters: (a) exchange of scientific and technical information on food and feed safety, animal and plant health areas, including risk assessment and the scientific information supporting the establishment of maximum residue levels; (b) collection of data; and (c) collaboration in the building of a common understanding regarding OIE, IPPC and the Codex Alimentarius standards. & /en 143  ARTICLE 7.7 Additional provisions 1. The Parties shall ensure that the activities of the Subcommittee, referred to in Article 7.2, do not endanger the independence of their respective national or regional agencies. The Subcommittee on dialogues on issues related to the agri-food chain shall establish the rules on conflicts of interest for the participants of its meetings. 2. Nothing in this Chapter shall affect the rights and obligations of each Party to protect confidential information, in accordance with each Party's relevant legislation. Each Party shall ensure that procedures are in place to prevent the disclosure of confidential information that is acquired during the process established in this Chapter. 3. Fully respecting the Parties' right to regulate, nothing in this Chapter shall be construed to oblige a Party to: (a) deviate from domestic procedures for preparing and adopting regulatory measures; (b) take action that would undermine or impede the timely adoption of regulatory measures to achieve its public policy objectives; or (c) adopt any particular regulatory outcome. & /en 144  CHAPTER 8 TRADE DEFENCE AND GLOBAL SAFEGUARDS SECTION A GENERAL PRINCIPLES ARTICLE 8.1 Relationship with the WTO Agreements 1. This Chapter applies without prejudice to the rights and obligations of the Parties under the ADA, the SCM Agreement, the Safeguards Agreement and the DSU. 2. The Parties shall exempt bilateral trade subject to preferential treatment from the application of the Special Agricultural Safeguard of the Agreement on Agriculture. 3. The preferential rules of origin under this Agreement do not apply to trade defence and global safeguard investigations conducted in accordance with this Chapter. & /en 145  ARTICLE 8.2 Transparency 1. Trade defence and safeguard measures should be used in full compliance with the relevant WTO requirements and be based on a fair and transparent system. 2. As soon as possible after the imposition of a provisional measure, a Party shall give to the interested parties full access to the facts that are the basis for the determinations, the injury assessment, calculations of the dumping and subsidies margins and causality. In addition, before the final determination, a Party shall fully and meaningfully disclose all essential facts and considerations which form the basis for the decision to apply a measure. This paragraph is without prejudice to Article 6.5 of the ADA, Article 12.4 of the SCM Agreement and Article 3.2 of the Safeguards Agreement. 3. A Party shall send all of the information referred to in paragraph 2 in writing, preferably in electronic format, and the interested parties should be given enough time to make comments. For Parties whose investigating authorities keep electronic case files, all the information referred to in paragraph 2 may be made available online. & /en 146  SECTION B ANTI-DUMPING AND COUNTERVAILING MEASURES ARTICLE 8.3 Considerations concerning anti-dumping and countervailing measures Each Party shall: (a) analyse with special care proposals of price undertakings made by exporters of the other Party; (b) favour the imposition of a duty that is lower than the margin of dumping or subsidy, if that level is sufficient to remove the injury to the domestic industry; (c) analyse with special care requests for the extension of measures in force against exporters of the other Party; and (d) take into consideration the information provided by industrial users of the product under investigation, importers and, if applicable, representative consumer organisations in the context of Article 6.12 of the ADA and Article 12.10 of the SCM Agreement. & /en 147  SECTION C GLOBAL SAFEGUARDS ARTICLE 8.4 Transparency on global safeguards 1. Upon request of the exporting Party, and provided that it has a substantial interest in exporting the product concerned as defined in paragraph 3 of this Article, the Party initiating a safeguard investigation or intending to adopt provisional or definitive safeguard measures shall immediately provide: (a) the information referred to in Article 12.2 of the Safeguards Agreement, in the format prescribed by the WTO Committee on Safeguards; (b) the public version of the complaint filed by the domestic industry, if relevant; and (c) the public report setting forth the findings and reasoned conclusions on all pertinent issues of fact and law considered in the safeguard investigation. The public report referred to in point (c) of this paragraph shall include an analysis that attributes injury to the factors causing it and shall set out the method used in defining the safeguard measures. 2. If information is provided under this Article, the importing Party shall offer to hold informal consultations with the exporting Party in order to review the information provided. & /en 148 3. For the purposes of this Article, it is considered that a Party has a substantial interest if it is among the 5 (five) largest suppliers of the imported products concerned during the most recent period of 3 (three) years, measured in terms of either absolute volume or value. ARTICLE 8.5 Application of definitive measures 1. A Party adopting safeguard measures shall endeavour to apply them in the way that least affects bilateral trade. 2. The importing Party shall offer to hold informal consultations with the exporting Party in order to review the matter referred to in paragraph 1. The importing Party shall not adopt measures within 30 (thirty) days of the date on which the offer to hold informal consultations was made. SECTION D DISPUTE SETTLEMENT ARTICLE 8.6 Non-application of dispute settlement No Party shall have recourse to dispute settlement under Chapter 21 for any matter arising under this Chapter. & /en 149  CHAPTER 9 BILATERAL SAFEGUARD MEASURES SECTION A SCOPE ARTICLE 9.1 Scope 1. Sections B to I of this Chapter apply to any goods other than vehicles classified under HS headings 8703 and 8704. 2. The provisions applicable to vehicles classified under HS headings 8703 and 8704 are detailed in Annex 9-A. & /en 150  SECTION B DEFINITIONS ARTICLE 9.2 Definitions For the purposes of this Chapter the following definitions apply: (a) "competent investigating authority" means: (i) for the European Union, the European Commission; and (ii) for MERCOSUR, the Ministerio de Economía or its successor in Argentina, the Secretaria de Comércio Exterior of the Ministério do Desenvolvimento, Indústria, Comércio e Serviços or its successor in Brazil, the Ministerio de Industria y Comercio or its successor in Paraguay, and the Asesoría de Política Comercial del Ministerio de Economía y Finanzas or its successor in Uruguay; (b) "domestic industry" means the producers as a whole of the like or directly competitive products operating in the territory of a Party or, failing that, those whose collective output of the like or directly competitive products normally constitutes more than 50 % (fifty percent) and in exceptional circumstances not less than 25 % (twenty-five percent) of the total production of such products; & /en 151 (c) "interested parties" includes: (i) exporters or foreign producers or importers of a product subject to investigation, or a trade or business association a majority of whose members are producers, exporters or importers of such product; (ii) the government of the exporting Party; and (iii) producers of the like or directly competitive product in the importing Party or a trade and business association a majority of whose members produces the like or directly competitive product in the territory of the importing Party; this list does not preclude the Parties from allowing domestic or foreign parties other than those mentioned above to be included as interested parties; (d) "like or directly competitive product" means: (i) a product which is identical, meaning alike in all aspects, to the product under consideration; (ii) another product which, although not alike in all aspects, has characteristics closely resembling those of the product under consideration; or (iii) a product which directly competes within the internal market of the importing Party, given its degree of substitutability, basic physical characteristics and technical specifications, final uses and channels of distribution; this list of factors is not exhaustive nor can one or several of these factors necessarily give decisive guidance; & /en 152 (e) "serious injury" means a significant overall impairment in the position of a domestic industry; (f) "threat of serious injury" means a serious injury that is clearly imminent, based on facts and not merely on allegation, conjecture or remote possibility; and (g) "transition period" means: (i) 12 (twelve) years from the date of entry into force of this Agreement; or (ii) for goods other than vehicles classified under HS headings 8703 and 8704 for which the Tariff Elimination Schedule of the Party applying the measures provides for tariff elimination in 10 (ten) years or more, 18 (eighteen) years from the date of entry into force of this Agreement. & /en 153  SECTION C CONDITIONS FOR APPLICATION OF BILATERAL SAFEGUARD MEASURES ARTICLE 9.3 Application of bilateral safeguard measures 1. Without prejudice to the rights and obligations referred to in Chapter 8, a Party may, in exceptional circumstances, for goods other than vehicles classified under HS headings 8703 and 8704, apply bilateral safeguard measures under the conditions established in this Section if, after the date of entry into force of this Agreement, imports from the other Party of a product under preferential terms have increased in such quantities, absolute or relative to domestic production or consumption and under such conditions as to cause or threaten to cause serious injury to its domestic industry of the like or directly competitive products. 2. For goods listed in paragraph 1, bilateral safeguard measures shall be applied only to the extent necessary to prevent or remedy serious injury or the threat of serious injury. 3. Bilateral safeguard measures shall be applied following an investigation by the competent investigating authorities of the importing Party under the procedures established in this Chapter. & /en 154  ARTICLE 9.4 Timeframe for the application of bilateral safeguard measures A Party shall not apply, extend or maintain in force a bilateral safeguard measure beyond the expiration of the transition period. ARTICLE 9.5 Conditions and limitations 1. MERCOSUR may adopt bilateral safeguard measures to imports from the European Union: (a) as a sole entity, provided that all requirements to determine the existence of serious injury or the threat of serious injury being caused by the imports of a product under preferential terms have been fulfilled, on the basis of conditions applied to MERCOSUR; or (b) on behalf of one or more of the Signatory MERCOSUR States, in which case the requirements for the determination of the existence of serious injury or the threat of serious injury being caused by the imports of a product under preferential terms shall be based on the conditions prevailing in the relevant Signatory MERCOSUR State or Signatory MERCOSUR States of the customs union; and the measure shall be limited to that Signatory MERCOSUR State or those Signatory MERCOSUR States. The adoption of a bilateral safeguard measure by MERCOSUR on behalf of one or more Signatory MERCOSUR States shall not prevent another Signatory MERCOSUR State from adopting a measure regarding the same product afterwards. & /en 155 2. The European Union may apply bilateral safeguard measures to imports from MERCOSUR as a sole entity or from one or more Signatory MERCOSUR States if the serious injury or threat of serious injury is being caused by imports of products under preferential terms. 3. In case the European Union determines that a measure shall apply to MERCOSUR as a sole entity, Paraguay shall be exempted from the application of the measure, unless the result of an investigation demonstrates that the existence of serious injury or the threat of serious injury is also being caused by imports of products from Paraguay under preferential terms. SECTION D FORM AND DURATION OF BILATERAL SAFEGUARD MEASURES ARTICLE 9.6 Form of bilateral safeguard measures For goods other than vehicles classified under HS headings 8703 and 8704, bilateral safeguard measures adopted pursuant to this Chapter shall consist of: (a) a temporary suspension of Annex 2-A for the product concerned as provided for under this Agreement; or & /en 156 (b) a temporary reduction of the tariff preference for the product concerned so that the rate of customs duty does not exceed the lesser of: (i) the most-favoured-nation applied rate of customs duty on the product in effect at the time the measure is taken; and (ii) the base rate of customs duty on the product referred to in Annex 2-A. ARTICLE 9.7 Margin of preference Upon termination of the bilateral safeguard measure, the margin of preference shall be the one that would be applied to the product in the absence of the measure under Annex 2-A. ARTICLE 9.8 Duration of bilateral safeguard measures Bilateral safeguard measures shall be applied only for the period necessary to prevent or remedy the serious injury and to facilitate adjustment of the domestic industry. That period, including the period of application of any provisional measure, shall not exceed 2 (two) years. & /en 157  ARTICLE 9.9 Extension of bilateral safeguard measures 1. Bilateral safeguard measures may be extended once for a maximum period equal to the initially foreseen period of application, if it has been determined, in accordance with the procedures set out in this Chapter, that the measure continues to be necessary to prevent or remedy serious injury and if the domestic industry provides evidence that it is adjusting. The extended measure shall not be more restrictive than it was at the end of the initial period. 2. No safeguard measure shall be applied again to the import of a product under Annex 2-A which has been subject to such a measure, unless a period of time equal to half of the total duration of the previous safeguard measure has elapsed. & /en 158  SECTION E INVESTIGATION AND TRANSPARENCY PROCEDURES ARTICLE 9.10 Investigation 1. In conducting the investigation to determine whether increased imports have caused or are threatening to cause serious injury to a domestic industry as referred to in Article 9.3, the competent investigating authority shall evaluate all relevant factors of an objective and quantifiable nature having a bearing on the situation of that industry, in particular the rate and amount of the increase in imports of the product concerned in absolute and relative terms; the share of the domestic market taken by increased imports; and changes in the level of sales, including prices, production, productivity, capacity utilisation, profits and losses, and employment. 2. The competent investigating authority shall demonstrate, on the basis of objective evidence, the existence of a causal link between increased imports of the product concerned and serious injury or the threat of serious injury. The competent investigating authority shall also evaluate all known factors other than increased imports under preferential terms of this Agreement that might be at the same time causing injury to the domestic industry. The effects of an increase in imports of the products concerned from other countries shall not be attributed to the imports under preferential terms. 3. In conducting an injury investigation as referred to in paragraph 1, a competent investigating authority should collect data over a period of at least 36 (thirty-six) months ending as close to the date of the presentation of a request to initiate an investigation as is practicable. & /en 159  ARTICLE 9.11 Initiation of an investigation 1. If there is sufficient prima facie evidence to justify such initiation, a bilateral safeguard investigation may be initiated upon request of: (a) the domestic industry or a trade and business association acting on behalf of domestic producers of the like or directly competitive products in the importing Party; or (b) one or more importing Member States of the European Union or Signatory MERCOSUR States. 2. The request to initiate an investigation shall contain at least the following information: (a) the name and description of the imported product concerned, its tariff heading and the tariff treatment in force, as well as the name and description of the like or directly competitive product; (b) the names and addresses of the producers or association that submit the request, if applicable; (c) if reasonably available, a list of all known producers of the like or directly competitive product; and (d) evidence that the conditions for imposing the safeguard measure set out in Article 9.3(1) are met. & /en 160 For the purposes of point (d) of this paragraph, the request to initiate an investigation shall contain the following information: (i) the production volume of producers submitting or represented in the application and an estimation of the production of other known producers of the like or directly competitive product; (ii) the rate and amount of the increase in total and bilateral imports of the product concerned in absolute and relative terms, for at least over the 36 (thirty-six) months prior to the date of the presentation of a request to initiate an investigation, for which information is available; (iii) the level of import prices during the same period; and (iv) if information is available, objective and quantifiable data regarding the like or directly competitive product, on the volume of total production and of total sales in the internal market, inventories, prices for the internal market, productivity, capacity utilisation, employment, profits and losses, and market share of the requesting firms or of those represented in the request, for at least the last 36 (thirty-six) months previous to the presentation of the request, for which information is available. & /en 161  ARTICLE 9.12 Confidential information 1. The competent investigating authorities shall, upon cause being shown, treat any information which is by nature confidential or which is provided on a confidential basis, as such. Such information shall not be disclosed without the permission of the interested party submitting it. An interested party providing confidential information may be requested to furnish non-confidential summaries thereof or, if such interested party indicates that such information cannot be summarised, the reasons why a summary cannot be provided. 2. Notwithstanding paragraph 1, if the competent authorities find that a request for confidentiality is not warranted and if the interested party is either unwilling to make the information public or to authorise its disclosure in generalised or summary form, the authorities may disregard such information unless it can be demonstrated to their satisfaction from appropriate sources that the information is correct. 3. If information regarding production, production capacity, employment, wages, volume and value of domestic sales or average price is presented on a confidential basis, the competent investigating authorities shall ensure that meaningful non-confidential summaries disclosing at least aggregated data or, in cases in which the disclosure of aggregated data would endanger the confidentiality of the company's data, indexes for each period of 12 (twelve) months under investigation are submitted, so as to ensure the appropriate right of defence of the interested parties. In this regard, requests for confidentiality should be considered in situations in which particular market or domestic industry structures so justify it. This provision does not prevent the presentation of more detailed non-confidential summaries. & /en 162 4. Requests for confidentiality shall not be warranted in respect of information regarding basic technical and quality standards or uses of the product concerned. Requests for confidentiality in respect of information regarding the identity of the applicants and other known manufacturing companies not part of the petition shall be warranted only in exceptional circumstances, which shall be duly justified by the competent investigating authorities. In this regard, mere allegations shall not suffice for justifying confidentiality requests. If the identity of the applicants cannot be disclosed, competent investigating authorities shall disclose the total number of producers included in the domestic industry and the proportion of the production that the applicants represent in relation to the total production of the domestic industry. ARTICLE 9.13 Timeframe for the investigation The period between the date of publication of the decision to initiate the investigation and the publication of the final decision should not exceed 1 (one) year. Under exceptional circumstances this period may be extended, but, in any case, shall not exceed 18 (eighteen) months. A Party shall not apply safeguard measures if this timeframe has not been observed by the competent investigating authorities. ARTICLE 9.14 Transparency Each Party shall establish or maintain transparent, effective and equitable procedures for the impartial and reasonable application of safeguard measures, in accordance with this Chapter. & /en 163  SECTION F PROVISIONAL SAFEGUARD MEASURES ARTICLE 9.15 Provisional safeguard measures 1. In critical circumstances where delay may cause damage which would be difficult to repair, a Party, after due notification, may take a provisional safeguard measure pursuant to a preliminary determination that there is clear evidence that imports under preferential terms have increased and that such imports have caused or are threatening to cause serious injury. The duration of the provisional measure shall not exceed 200 (two hundred) days, during which period the requirements of this Chapter shall be met. If the final determination concludes that there was no serious injury or threat to the domestic industry caused by imports under preferential terms, the increased tariff or provisional guarantee, if collected or imposed under provisional measures, shall be promptly refunded, in accordance with the domestic regulation of the relevant Party. 2. Provisional safeguard measures shall not be taken against Paraguay, unless the result of the preliminary determination pursuant to paragraph 1 demonstrates that the existence of serious injury or the threat of serious injury is also being caused by imports of products from Paraguay under preferential terms. & /en 164  SECTION G PUBLIC NOTICE ARTICLE 9.16 Public notice on the initiation of an investigation The public notice of the initiation of a safeguard investigation shall include the following information: (a) the name of the applicant; (b) the complete description of the imported product under investigation and its classification under the Harmonized System; (c) the deadline for the request for hearings; (d) the deadlines to register as an interested party and for the submission of information, statements and other documents; (e) the address where the application and other documents related to the investigation can be examined; (f) the name, address and email address or telephone or fax number of the institution which can provide further information; and & /en 165 (g) a summary of the facts on which the initiation of the investigation was based, including data on imports that have allegedly increased in absolute or relative terms to total production and an analysis of the domestic industry situation based on all the elements conveyed in the application. ARTICLE 9.17 Public notice on the application of bilateral safeguard measures The public notice of the decision to apply a provisional safeguard measure and to apply or not apply a definitive safeguard measure shall include the following information: (a) the complete description of the products subject to the safeguard measure and their tariff classification under the Harmonized System; (b) information and evidence leading to the decision, such as: (i) the increasing or increased preferential imports, where applicable; (ii) the situation of the domestic industry; (iii) the existence of a causal link between the increased preferential imports of the products concerned and the serious injury or threat of serious injury to the domestic industry, where applicable; and (iv) in the case of preliminary determination, the existence of critical circumstances; & /en 166 (c) other reasoned findings and conclusions on all relevant issues of fact and law; (d) a description of the measure to be adopted, where applicable; and (e) the date of entry into force of the measure and its duration, where applicable. SECTION H NOTIFICATIONS AND CONSULTATIONS ARTICLE 9.18 Notifications 1. The importing Party shall notify the exporting Party in writing of the decision to: (a) initiate the investigation under this Chapter; (b) apply a provisional safeguard measure; and (c) apply or not apply a definitive safeguard measure. 2. The decision shall be notified by the importing Party no later than 10 (ten) days after its publication and shall be accompanied by the appropriate public notice. In the case of a decision to initiate an investigation, a copy of the request to initiate the investigation shall be included in the notification. & /en 167  ARTICLE 9.19 Consultations 1. If a Party determines that the conditions to impose a definitive measure are met, it shall notify in writing and at the same time invite the other Party for consultations. 2. The notification and the invitation for consultations referred to in paragraph 1 shall be made at least 30 (thirty) days before a definitive measure is expected to enter into force. A Party shall not apply a definitive measure in the absence of such notification. 3. The notification referred to in paragraph 1 shall include: (a) the data and objective information demonstrating the existence of serious injury or the threat of serious injury to the domestic industry caused by the increased imports under preferential terms; (b) a complete description of the imported product subject to the measure and its classification under the Harmonized System; (c) a description of the measure proposed; (d) the date of entry into force of the measure and its duration; and (e) the invitation for consultations. & /en 168 4. The objective of the consultations referred to in paragraph 1 shall be to acquire a mutual understanding of the publicly known facts and to exchange opinions, with a view to reaching a mutually satisfactory solution. If no satisfactory solution is reached within 30 (thirty) days of the notification referred to in paragraph 1, the Party may apply the measure at the end of the period of 30 (thirty) days. 5. At any stage of the investigation, the notified Party may request consultations with the other Party or any additional information that it considers necessary. & /en 169  SECTION I OUTERMOST REGIONS OF THE EUROPEAN UNION1 ARTICLE 9.20 Outermost Regions of the European Union 1. Notwithstanding Article 9.3, if a product originating in one or more Signatory MERCOSUR States is imported under preferential terms into the territory of one or several of the European Union's outermost regions in such increased quantities and under such conditions as to cause or threaten to cause serious deterioration in the economic situation of the European Union's outermost region(s), the European Union may exceptionally take safeguard measures limited to the territory of the region(s) concerned, unless a mutually satisfactory solution is reached. 2. Without prejudice to paragraph 1, other rules laid down in this Chapter applicable to bilateral safeguards also apply to any safeguard adopted under this Article. 1 At the entry into force of this Agreement, the outermost regions of the European Union are: Guadeloupe, French Guiana, Martinique, Mayotte, Reunion, St. Martin, the Azores, Madeira and the Canary Islands. This Article shall also apply to a country or an overseas territory that changes its status to an outermost region by a decision of the European Council in accordance with the procedure set out in Article 355(6) of the Treaty on the Functioning of the European Union following the entry into force of that decision. In the event that an outermost region of the European Union changes its status by the same procedure, this Article shall cease to be applicable following the entry into force of the European Council's decision. The European Union shall notify in writing the other Party of any change in the territories considered as outermost regions of the European Union. & /en 170 3. For the purposes of paragraph 1, serious deterioration means major difficulties in a sector of the economy producing like or directly competitive products. The determination of serious deterioration shall be based on objective factors, including the following elements: (a) the increase in the volume of imports in absolute or relative terms to domestic production and to imports from other countries; and (b) the effect of such imports on the situation of the relevant industry or the economic sector concerned, including on the level of sales, production, financial situation and employment. CHAPTER 10 TRADE IN SERVICES AND ESTABLISHMENT SECTION A GENERAL PROVISIONS ARTICLE 10.1 Objective and scope 1. The Parties, reaffirming their respective commitments under the WTO Agreement, hereby lay down the necessary arrangements for the liberalisation of trade in services and establishment. & /en 171 2. Nothing in this Chapter shall be construed as requiring the privatisation of public services or imposing any obligation with respect to government procurement. 3. The provisions of this Chapter shall not apply to subsidies granted or grants provided by a Party, including government-supported loans, guarantees and insurance. 4. Consistent with the provisions of this Chapter, each Party retains the right to regulate, to introduce new regulations or to supply services to meet its policy objectives. 5. The provisions of this Chapter shall not apply to each Party's social security systems. 6. The provisions of this Chapter do not apply to services supplied or activities carried out in the exercise of governmental authority, namely any service which is supplied or any activity which is carried out neither on a commercial basis, nor in competition with one or more service suppliers or investors. 7. This Chapter applies to measures of each Party affecting trade in services and establishment, with the exception of: (a) national maritime cabotage1; 1 Without prejudice to the scope of activities which may be considered as cabotage under the relevant national legislation, national maritime cabotage under this Chapter covers transportation of passengers or goods between a port or point located in a Signatory MERCOSUR State or a Member State of the European Union and another port or point located in the same Signatory MERCOSUR State or Member State of the European Union, including on its continental shelf, as provided in UNCLOS, as well as traffic originating and terminating in the same port or point located in the Signatory MERCOSUR State or Member State of the European Union. & /en 172 (b) domestic and international air transport services, whether scheduled or non-scheduled, and services directly related to the exercise of traffic rights, other than: (i) aircraft repair and maintenance services during which an aircraft is withdrawn from service; (ii) the selling and marketing of air transport services; (iii) computer reservation system (CRS) services; and (iv) ground handling services; (c) inland navigation; and (d) audio-visual services. ARTICLE 10.2 Definitions For the purposes of this Chapter: (a) "consumption abroad" means the supply of a service in the territory of a Party to the service consumer of the other Party (mode 2); (b) "cross-border supply of services" means the supply of a service from the territory of a Party into the territory of the other Party (mode 1); & /en 173 (c) "economic activity" includes any activity of an economic nature, irrespective of whether it is related to services or non-services sectors, subject to the provisions of Article 10.1; (d) "enterprise" means a juridical person of a Party, or a branch or a representative office of such juridical person of a Party, set up through establishment, as defined pursuant to this Article; (e) "temporary entry and stay of natural persons" means the entry and temporary stay of key personnel, graduate trainees, business sellers, contractual service suppliers and independent professionals of a Party in the territory of the other Party, in accordance with Section B of this Chapter; (f) "establishment" means: (i) the constitution, acquisition or maintenance of a juridical person1; or (ii) the creation or maintenance of a branch or representative office of a juridical person, within the territory of a Party for the purpose of performing an economic activity; 1 The terms "constitution" and "acquisition" of a juridical person shall be understood as including capital participation in a juridical person with a view to establishing or maintaining lasting economic links. & /en 174 (g) "investor" of a Party means any person that seeks to perform or performs an economic activity through establishment in the territory of the other Party1; (h) "juridical person" means any legal entity duly constituted or otherwise organised under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, joint venture, sole proprietorship or association; (i) a juridical person is: (i) "owned" by natural or juridical persons of a Party if more than 50 % of the equity interest in it is beneficially owned by natural or juridical persons of that Party; and (ii) "controlled" by natural or juridical persons of a Party if those natural or juridical persons have the power to name a majority of its directors or to legally direct its actions; (j) "juridical person of a Party" means a juridical person which is either: (i) constituted or otherwise organised under the law of that Party, and is engaged in substantive business operations in the territory of that Party or the other Party; or 1 If the economic activity is not performed directly by a juridical person but through other forms of establishment such as a branch or a representative office, the investor (namely, the juridical person) shall, nonetheless, through such establishment, be accorded the treatment provided for investors under the Agreement. Such treatment shall be extended to the establishment through which the economic activity is performed and does not need to be extended to any other parts of the investor located outside the territory where the economic activity is performed. & /en 175  (ii) in the case of establishment, owned or controlled by: (A) natural persons of that Party; or (B) juridical persons of that Party identified under point (j) (i); Notwithstanding point (ii), shipping companies established outside the European Union or MERCOSUR and controlled by natural persons having the nationality of a Member State of the European Union or of a Signatory MERCOSUR State, respectively, shall also be beneficiaries of the provisions of this Chapter, if their vessels are registered in accordance with the laws and regulations in that Member State of the European Union or Signatory MERCOSUR State and fly the flag of a Member State of the European Union or of a Signatory MERCOSUR State1; (k) "measure" means any measure by a Party, whether in the form of a law, regulation, rule, procedure, decision, administrative action, or any other form; (l) "measures adopted or maintained by a Party" means measures taken by: (i) central, regional or local governments and authorities; and (ii) non-governmental bodies in the exercise of powers delegated by central, regional or local governments or authorities; 1 Point (j) of this Article shall not, under any circumstances, be interpreted in such a way as to allow a shipping company constituted or established in, or incorporated, established or otherwise organized under the laws applicable to a territory subject to a sovereignty dispute involving the Argentine Republic to benefit from the provisions of this Chapter. This provision shall not be interpreted as implying the legitimacy of the laws applied to such territories. & /en 176 (m) "measures by Parties affecting establishment, the cross-border supply of services, consumption abroad, and the entry and temporary stay of natural persons" include measures in respect of: (i) the purchase, payment or use of a service; (ii) the access to and use of, in connection with the performance of an economic activity, services which are required by those Parties to be offered to the public generally; and (iii) the access, including through establishment, of persons of a Party to the territory of the other Party to perform an economic activity in that territory; (n) "natural person" means a person having the nationality, or a permanent resident1, of one of the Signatory MERCOSUR States or one of the Member States of the European Union according to their respective legislation; (o) "sector" of an economic activity means: (i) with reference to a specific commitment, one or more, or all, subsectors of that service or non-service, as specified in the specific commitments contained in Annexes 10-A to 10-E; or (ii) otherwise, the whole of that service or non-service sector, including all of its subsectors; 1 If a Party accords substantially the same treatment to its permanent residents as it does to natural persons having the nationality of that Party, its permanent residents shall be covered by the definition of natural persons, in respect of measures affecting the cross-border trade in services, consumption abroad and establishment. & /en 177 (p) "service supplier" means any person that seeks to supply or supplies a service1; and (q) "supply of a service" includes the production, distribution, marketing, sale and delivery of a service. ARTICLE 10.3 Market access 1. With respect to market access through establishment, the cross-border supply of services, consumption abroad, and the entry and temporary stay of natural persons as provided in Section B, each Party shall accord to enterprises, investors, services and services suppliers of the other Party treatment no less favourable than that provided for under the terms, limitations and conditions agreed and specified in the specific commitments contained in Annexes 10-A to 10-E. 2. In sectors where market access commitments are undertaken, the measures which a Party shall not maintain or adopt, either on the basis of a regional subdivision or on the basis of its entire territory, unless otherwise specified in Annexes 10-A to 10-E, are defined as: (a) limitations on the number of services suppliers or enterprises in the form of numerical quotas, monopolies, exclusive rights or the requirements of an economic needs test; 1 If the service is not supplied directly by a juridical person, the treatment provided under this Chapter shall be extended to the branch or representative office through which the service is supplied and need not be extended to any parts of the supplier located outside the territory where the service is supplied. & /en 178 (b) limitations on the total value of transactions or assets in the form of numerical quotas or the requirement of an economic needs test; (c) limitations on the total number of operations or on the total quantity of output expressed in terms of designated numerical units in the form of quotas or the requirement of an economic needs test; (d) limitations on the participation of foreign capital in terms of maximum percentage limit on foreign shareholding or the total value of individual or aggregate foreign investment; (e) measures which restrict or require specific types of legal entity or joint ventures through which an investor or service supplier of the other Party may perform an economic activity; or (f) limitations on the total number of natural persons that may be employed in a particular sector or that an enterprise may employ and who are necessary for, and directly related to, the performance of the economic activity in the form of numerical quotas or the requirement of an economic needs test. 3. Economic needs tests shall be described concisely and clearly, indicating the elements that render them inconsistent with this Article and specifying the criteria on which the test is based. & /en 179  ARTICLE 10.4 National treatment 1. In the sectors listed in Annexes 10-A to 10-E, and subject to any conditions and qualifications set out therein, with respect to all measures affecting establishment1, the cross-border supply of services, consumption abroad and the entry and temporary stay of natural persons as provided in Section B, each Party shall accord to enterprises, investors, services and service suppliers of the other Party treatment no less favourable than that it accords to its own like enterprises, investors, services and service suppliers. 2. A Party may meet the requirement of paragraph 1 by according to enterprises, investors, services and services suppliers of the other Party either formally identical treatment or formally different treatment to that which it accords to its own like enterprises, investors, services and services suppliers. 3. Formally identical or formally different treatment shall be considered to be less favourable if it modifies the conditions of competition in favour of enterprises, investors, services or services suppliers of the Party compared to like enterprises, investors, services and services suppliers of the other Party. 4. Specific commitments assumed under this Article shall not be construed to require any Party to compensate for any inherent competitive disadvantages which result from the foreign character of the relevant enterprises, investors, services or services suppliers. 1 The obligation in this paragraph applies also to measures governing the composition of boards of directors of an enterprise, such as nationality and residency requirements. & /en 180  ARTICLE 10.5 List of specific commitments 1. The sectors liberalised by each Party pursuant to this Chapter and, by means of reservations, the market access and national treatment limitations applicable to services, services suppliers, enterprises and investors of the other Party in those sectors are set out in Annexes 10-A to 10-E. 2. The Parties shall not apply any market access or national treatment restrictions other than those contained in Annexes 10-A to 10-E. SECTION B ENTRY AND TEMPORARY STAY OF NATURAL PERSONS SUPPLYING SERVICES AND FOR BUSINESS PURPOSES ARTICLE 10.6 Scope 1. This Section applies to measures of a Party concerning the entry and temporary stay in its territory of key personnel, graduate trainees, business sellers, contractual service suppliers and independent professionals of the other Party in accordance with paragraphs 2 and 3. & /en 181 2. The provisions of this Section do not apply to measures affecting natural persons seeking access to the employment market of a Party, nor to measures of a Party regarding citizenship, residence or employment on a permanent basis. 3. The provisions of this Section do not prevent either Party from applying measures necessary to regulate the entry, temporary stay and orderly movement of natural persons in its territory or to protect the integrity of its borders, if such measures do not nullify or impair the benefits accruing to either Party under the terms of a specific commitment1. 4. Subject to Articles 10.17 and 10.18, nothing in this Section shall prevent a Party from requiring that natural persons possess the necessary qualifications or professional experience in the territory where the service is supplied, for the sector of activity concerned. ARTICLE 10.7 Definitions 1. For the purposes of this Section, the following definitions apply: (a) "business sellers" means natural persons who are representatives of a juridical person of a Party seeking entry and temporary stay in the territory of the other Party for the purpose of negotiating the sale of services or goods or entering into agreements to sell services or goods for that supplier. They do not engage in making direct sales to the general public, do not receive remuneration from a source located within the host Party and are not a commission agent; 1 The sole fact of requiring a visa for a natural person of certain countries and not for those of other countries shall not be regarded as nullifying or impairing benefits under a specific commitment. & /en 182 (b) "contractual service suppliers" means natural persons employed by a juridical person of a Party which is not established in the territory of the other Party and which has concluded a contract to supply services with a final consumer in the latter Party requiring the presence on a temporary basis of its employees in that Party in order to fulfil the contract to provide services1; (c) "graduate trainees" means natural persons who have been employed by a juridical person of a Party for at least 1 (one) year, who possess a university degree and who are temporarily transferred to an enterprise in the territory of the other Party for career development purposes or to obtain training in business techniques or methods2; (d) "independent professionals" means natural persons engaged in the supply of a service and settled as self-employed in the territory of a Party who have not established in the territory of the other Party and who have concluded a contract to supply services with a final consumer in the territory of the other Party, requiring their presence on a temporary basis in that Party in order to fulfil the contract to provide services3; 1 The service contract referred to in point (b) shall be a bona fide contract and comply with the laws and regulations of the Party where the contract is executed. 2 The recipient enterprise may be required to submit a training programme covering the duration of stay for prior approval, demonstrating that the purpose of the stay is for training. The competent authorities may require that training be linked to the university degree which has been obtained. 3 The service contract referred to in point (d) shall be a bona fide contract and comply with the laws and regulations of the Party where the contract is executed. & /en 183 (e) "key personnel" means natural persons employed within a juridical person of a Party, other than a non-profit organisation, and who are responsible for the establishment or the proper control, administration and operation of an enterprise, and consists of: (i) "business visitors": natural persons working in a senior position who are responsible for establishing an enterprise; they do not engage in direct transactions with the general public and do not receive remuneration from a source located within the host Party; and (ii) "intra-corporate transferees": natural persons who have been employed by a juridical person of a Party, or have been partners in it, for at least 1 (one) year, who are temporarily transferred to an enterprise or a head office of that juridical person in the territory of the other Party and who belong to one of the following categories: (A) managers: Natural persons working in a senior position within a juridical person, who primarily direct the management of the enterprise receiving general supervision or direction principally from the board of directors or stockholders of the business or their equivalent, including: – directing the enterprise or a department or sub-division thereof; – supervising and controlling the work of other supervisory, professional or managerial employees; or – having the authority personally to recruit and dismiss or to recommend recruiting, dismissing or other personnel actions; & /en 184  (B) specialists: Natural persons working within a juridical person who possess specialised knowledge essential to the enterprise's economic activity, techniques or management. ARTICLE 10.8 Key personnel and graduate trainees For each sector for which commitments have been undertaken for establishment as listed in Annexes 10-B and 10-E, and subject to any reservations listed in Annexes 10-C and 10-E, each Party shall allow investors of the other Party to employ in their enterprise natural persons of that other Party, if such employees are key personnel or graduate trainees as defined in Article 10.7. The temporary entry and stay of key personnel and graduate trainees shall be: (a) for the period of time necessary for the fulfilment of the contract or up to 3 (three) years for intra-corporate transferees, whichever is less; (b) up to 60 (sixty) days in any period of 12 (twelve) months for business visitors; and (c) up to 1 (one) year for graduate trainees. & /en 185  ARTICLE 10.9 Business sellers For each sector for which commitments have been undertaken for the cross-border supply of services and for establishment, listed in Annexes 10-A, 10-B and 10-E, and subject to any reservations listed in Annexes 10-C and 10-E, each Party shall allow the temporary entry and stay of business sellers for a period of up to 90 (ninety) days in any period of 12 (twelve) months1. ARTICLE 10.10 Contractual service suppliers and independent professionals 1. For the sectors specified in Annexes 10-D and 10-E and subject to any reservations listed therein, each Party shall allow the supply of services into its territory by contractual service suppliers of the other Party, through the presence of natural persons, subject to the following conditions: (a) the juridical person employing the natural person must have obtained a service contract for a period not exceeding 12 (twelve) months; (b) the natural persons entering the other Party must have an appropriate education or experience relevant to the service to be provided; 1 This Article is without prejudice to the rights and obligations deriving from bilateral visa waiver agreements between individual Signatory MERCOSUR States and individual Member States of the European Union. & /en 186 (c) the natural person shall not receive remuneration for the supply of a service other than the remuneration paid by the contractual service supplier during the stay of the natural person in the other Party; (d) the temporary entry and stay of natural persons in the territory of the Party concerned shall be for a cumulative period of not more than 6 (six) months in any period of 12 (twelve) months or for the duration of the contract, whichever is less; and (e) access accorded pursuant to the provisions of this Article relates only to the service activity which is the subject of the contract and it does not confer entitlement on to natural persons to exercise the professional title of the Party where the service is provided. 2. For the sectors specified in Annexes 10-D and 10-E, and subject to any reservations listed therein, each Party shall allow the supply of services into its territory by independent professionals of the other Party, through the presence of natural persons, subject to the following conditions: (a) the natural persons must have obtained a service contract for a period not exceeding 12 (twelve) months; (b) the natural persons entering the other Party must have an appropriate education and professional qualifications relevant to the service to be provided; (c) the temporary entry and stay of natural persons within the Party concerned shall be for a cumulative period of not more than 6 (six) months in any period of 12 (twelve) months or for the duration of the contract, whichever is less; and & /en 187 (d) access accorded pursuant to the provisions of this Article relates only to the service activity which is the subject of the contract and it does not confer entitlement to the natural person to exercise the professional title of the Party where the service is provided. SECTION C REGULATORY FRAMEWORK SUB-SECTION 1 PROVISIONS OF GENERAL APPLICATION ARTICLE 10.11 Mutual recognition 1. Nothing in this Chapter shall prevent a Party from requiring that natural persons possess the necessary qualifications or professional experience specified in the territory where the service is supplied, for the sector of activity concerned. 2. For the purposes of the fulfilment, in whole or in part, of its standards or criteria for the authorisation, licensing or certification of investors and services suppliers, a Party may recognise the education or experience obtained, requirements met, or licences or certifications granted in the other Party. Such recognition, which may be achieved through harmonisation or otherwise, may be based upon an agreement or arrangement or may be accorded autonomously. & /en 188  ARTICLE 10.12 Transparency 1. Each Party shall publish promptly, and except in emergency situations, at the latest by the time of their entry into force, all relevant measures of general application which pertain to or affect this Chapter. 2. The measures referred to in paragraph 1 shall include measures applying to all modes of supply, including on the process of entry and temporary stay of the categories of natural persons defined in Article 10.7. Information about these measures shall be kept up to date. Each Party shall facilitate access to relevant information by indicating to the other Party where relevant publications and websites can be found. 3. If publication of the measures referred to in paragraph 1 is not practicable, such measures shall be made otherwise publicly available. 4. Each Party shall respond promptly to all requests by the other Party for specific information on any of its relevant measures of general application referred to in paragraph 1, including measures regarding the entry and temporary stay of services suppliers as referred to in paragraph 2. 5. Each Party shall establish one or more enquiry points to provide specific information to services providers of the other Party, upon request, on any of its measures of general application referred to in paragraph 1. The Parties shall notify each other of these enquiry points no later than one year after the entry into force of this Agreement. Enquiry points need not be depositories of laws and regulations. & /en 189 6. Nothing in this Chapter shall require any Party to provide confidential information, the disclosure of which would impede law enforcement or otherwise be contrary to the public interest, or which would prejudice legitimate commercial interests of particular enterprises, public or private. SUB-SECTION 2 DOMESTIC REGULATION ARTICLE 10.13 Scope 1. This Sub-Section only applies to sectors for which a Party has undertaken specific commitments as listed in Annexes 10-A to 10 E and to the extent that these specific commitments apply. 2. This Sub-Section does not apply to measures to the extent that they constitute limitations pursuant to Articles 10.3 and 10.4. 3. In sectors where specific commitments are undertaken as listed in Annexes 10-A to 10-E, each Party shall ensure that all measures of general application affecting trade in services and establishment are administered in a reasonable, objective and impartial manner. 4. Each Party shall comply with this Sub-Section with regard to measures relating to licensing requirements and procedures and qualification requirements and procedures. & /en 190 5. This Sub-Section applies to measures of each Party relating to licensing and qualification requirements and procedures that affect: (a) the cross-border supply of services; (b) the establishment in their territory of an enterprise defined in Article 10.2; or (c) the temporary stay in their territory of categories of natural persons defined in Article 10.2. ARTICLE 10.14 Definitions For the purposes of this Sub-Section: (a) "competent authority" means any central, regional or local government or authority, or any non-governmental body in the exercise of powers delegated by central, regional or local governments or authorities and which is entitled to take a decision concerning the authorisation to supply a service, or concerning the authorisation to establish an enterprise in order to perform an economic activity; (b) "licensing procedures" means administrative and procedural rules that a service supplier or an investor seeking authorisation to supply a service or to establish an enterprise must adhere to in order to demonstrate compliance with licensing requirements; & /en 191 (c) "licensing requirements" means substantive requirements other than qualification requirements with which a services supplier or investor is required to comply in order to obtain, from a competent authority, a decision concerning the authorisation to supply a service or concerning the authorisation to establish an enterprise in order to perform an economic activity, including a decision to amend or renew such authorisation; (d) "qualification procedures" means administrative or procedural rules that a natural person must adhere to in order to demonstrate compliance with qualification requirements, for the purpose of obtaining authorisation to supply a service; and (e) "qualification requirements" means substantive requirements relating to the competence of a natural person to supply a service and which are required to be demonstrated for the purpose of obtaining authorisation to supply a service. ARTICLE 10.15 Conditions for licensing 1. Measures of each Party relating to licensing requirements shall be based on criteria which are: (a) proportionate to a public policy objective; (b) clear and unambiguous; (c) objective; and (d) made public in advance. & /en 192 2. A licence should be granted by the competent authority as soon as it is established, in the light of an appropriate examination, that the conditions for obtaining a licence have been met. 3. If the number of licences available for a given activity is limited because of the scarcity of available natural resources or technical capacity, each Party shall select candidates through an impartial and transparent selection procedure which provides, in particular, adequate publicity about the launch, conduct and completion of the procedure. Subject to the provisions specified by this Article, each Party may take into account public policy objectives when establishing the rules for the selection procedures. ARTICLE 10.16 Licensing procedures 1. Licensing procedures shall be clear and made public in advance. Each Party shall ensure that the licensing procedures used by, and the related decisions of, their competent authorities are objective and impartial with respect to all applicants. 2. Licensing procedures shall not be dissuasive and shall not unduly complicate or delay the provision of the service. & /en 193 3. Any licensing fees1 which applicants may incur from their application shall be reasonable and shall not in themselves restrict the supply of the service. To the extent practicable, those fees should be proportionate to the cost of the licensing procedures in question. 4. The competent authorities of a Party shall, to the extent practicable, provide an indicative timeframe for processing an application. Applications shall be processed within a reasonable period of time. The period shall run only from the time when all documentation has been received by the competent authorities. If justified by the complexity of the issue, the time period may be extended, by the competent authority, for a reasonable time. The extension and its duration shall be duly motivated and shall be notified to the applicant, to the extent practicable, before the original period has expired. 5. In the case of an incomplete application, the applicant shall be informed as quickly as possible of the need to supply any additional documentation. In such a case, the period referred to in paragraph 4 may be suspended by the competent authorities until they have received all documentation. 6. If a request is rejected because it fails to comply with the required procedures or formalities, the applicant shall be informed of the rejection and of the available means of redress as quickly as possible. 1 Licensing fees do not include payments for auction, tendering or other non-discriminatory means of awarding concessions, or mandated contributions to the provision of universal services. & /en 194  ARTICLE 10.17 Qualification requirements 1. Qualification requirements shall be based on criteria which are: (a) proportionate to a public policy objective; (b) clear and unambiguous; (c) objective; and (d) made public in advance. 2. If a Party imposes qualification requirements for the supply of a service, it shall ensure that adequate procedures exist for the verification and assessment of qualifications held by service suppliers of the other Party. If the competent authority of a Party considers that membership in a relevant professional association in the territory of another Party is indicative of the level of competence or extent of experience of the applicant, such membership shall be given due consideration. 3. For the supply of professional services, the scope of examinations and of any other qualification requirements by a competent authority shall be related to the rights to practise a profession for which authorisation is being sought, so as to avoid unduly restricting persons of the other Party from applying. & /en 195 4. Provided that an applicant has presented all necessary supporting evidence of his or her qualifications, the competent authority, in verifying and assessing such qualifications, shall identify any deficiency and inform the applicant of requirements to meet this deficiency. Such requirements may include course work, examinations and training. The presentation by an applicant of a Party of evidence of qualifications obtained in the territory of a third country shall not in itself constitute an a priori reason for the competent authority of the other Party to reject the application and refrain from making an assessment of the qualifications presented. 5. If examinations are required, each Party shall ensure that they are scheduled at reasonably frequent intervals. Applicants for examinations shall be allowed a reasonable period to submit applications. 6. Once qualification requirements and any other applicable regulatory requirements have been fulfilled, each Party should ensure that a service supplier is allowed to supply the service without undue delay. ARTICLE 10.18 Qualification procedures 1. Qualification procedures shall be based on criteria which are: (a) clear and unambiguous; (b) objective; and (c) made public in advance. & /en 196 2. Each Party shall ensure that the qualification procedures used by, and the related decisions of, their competent authorities are impartial with respect to all applicants. 3. An applicant shall, in principle, not be required to approach more than 1 (one) competent authority for qualification procedures. 4. If specific time periods for applications exist, an applicant shall be allowed a reasonable period for the submission of an application. The competent authority shall initiate the processing of an application without undue delay. To the extent practicable, the competent authority shall accept applications in electronic format under the same conditions of authenticity as an application submitted in paper format. 5. Authenticated copies should be accepted by the competent authority, if possible, in place of original documents. 6. If the competent authority rejects an application, it shall inform the applicant, to the extent practicable in writing, without undue delay. It shall inform the applicant, upon request, of the reasons for the rejection of the application and identify any deficiencies and ways in which those deficiencies can be addressed. It shall inform the applicant of the timeframe for an appeal against the decision, if available. It shall permit an applicant to resubmit an application within a reasonable time limit. 7. Each Party shall ensure that the processing of an application, including the verification and assessment of a qualification, is completed within a reasonable timeframe from the date of the submission of a complete application. Each Party shall endeavour to establish a normal timeframe for the processing of an application. & /en 197 8. Each Party shall ensure that any fees relating to qualification procedures are commensurate with the costs incurred by the competent authorities and do not in themselves restrict the supply of the service. ARTICLE 10.19 Review of administrative decisions Each Party shall maintain or institute judicial, arbitral or administrative tribunals or procedures which provide, on request of an affected investor or service supplier of the other Party, for the prompt review of, and if justified, appropriate remedies for, administrative decisions affecting establishment, cross border supply of services or the temporary stay of natural persons supplying services. If such procedures are not independent of the agency entrusted with the administrative decision concerned, each Party shall ensure that the procedures in fact provide for an objective and impartial review. & /en 198  SUB-SECTION 3 POSTAL SERVICES ARTICLE 10.20 Scope 1. This Sub-Section sets out the principles of the regulatory framework for postal services regarding which each Party has undertaken specific commitments, as listed in Annexes 10-A and 10-E, in accordance with this Sub-Section. 2. This Sub-Section does not require a Party to liberalise services reserved to 1 (one) or more designated operators as listed in Annexes 10-A and 10-E. ARTICLE 10.21 Definitions For the purposes of this Sub-Section: (a) "essential requirements" means general non-economic reasons for imposing conditions on the supply of postal services and may include the confidentiality of correspondence, the security of the network as regards the transport of dangerous goods, data protection, environmental protection and regional planning; & /en 199 (b) "licence" means any form of authorisation or permission1 setting out rights and obligations specific to the postal sector, granted to an individual supplier by a regulatory authority, or any other competent body, and which is required before supplying a given service; (c) "postal item" means an item addressed in the final form in which it is to be carried by a postal service provider, whether public or private, and may include items such as a letter, parcel, newspaper, catalogue and others; (d) "postal service"2 means services involving the collection, sorting, transport and delivery of postal items, irrespective of the destination (domestic or foreign), the speed of the service, (priority, non-priority, urgent, express or others), or the operator (public or private); (e) "regulatory authority" means the independent body or bodies charged with the regulation of postal services mentioned in this Sub-Section; and (f) "universal service" means the permanent provision of a postal service of specified quality at all points in the territory of a Party at affordable prices for all users. 1 For greater certainty, this includes the grant of a concession, registration, declaration, notification or individual licences. 2 "Postal services" covers the CPC, CPC 7511 and CPC 7512. & /en 200  ARTICLE 10.22 Prevention of anti-competitive practices in the postal sector Each Party shall ensure that a supplier of postal services subject to a universal service obligation or a postal monopoly does not engage in anti-competitive practices such as: (a) using revenues derived from the supply of such service to cross-subsidise the supply of an express postal service or any non-universal postal service, and (b) differentiating among customers such as businesses, large volume mailers or consolidators with respect to tariffs or other terms and conditions for the supply of a service subject to a universal service obligation or a postal monopoly, if such differentiation is not based on objective or impartial criteria. ARTICLE 10.23 Universal services Each Party has the right to define the kind of universal service obligation it wishes to maintain and to decide on its scope and implementation. Each Party may adopt the necessary measures in order to safeguard the implementation, development and maintenance of the universal postal service. Such measures and obligations shall not be regarded as anti-competitive per se if they are applied in a transparent, non-discriminatory and proportionate way. & /en 201  ARTICLE 10.24 Licences to provide postal services 1. Each Party may require licences for the supply of postal services. A licence should be granted wherever possible, by means of a simplified authorisation procedure in accordance with national laws and regulations. 2. A licence may require compliance with essential requirements, including quality standards and respect for the exclusive and special rights of designated operators of reserved services or of universal postal services. 3. If a Party requires a licence: (a) it shall make publicly available in an easily accessible form: (i) the rights and obligations resulting from such a licence; (ii) the criteria, terms and conditions for licensing; and (iii) to the extent possible, the period of time normally required to reach a decision concerning an application for a licence. (b) the procedures for granting a licence shall be transparent, non-discriminatory, proportionate and based on objective criteria; and & /en 202 (c) any licensing fees1 which the applicants may incur from their application shall be reasonable and shall not in themselves restrict the supply of the service. 4. The status of an application for a licence and the reasons for the refusal to grant a licence shall be made known to the applicant upon request. Each Party shall, in accordance with its laws and regulations, maintain or establish a procedure for applicants to appeal against the refusal to grant a licence to a domestic independent body. Such a procedure shall be transparent, non-discriminatory and based on objective criteria. ARTICLE 10.25 Independence of the regulatory body Each Party may designate a regulatory body, whether specific to the postal service sector or not. The regulatory body shall be legally separate from, and not accountable to, any supplier of postal services. The decisions of, and the procedures used by, the regulatory bodies shall be impartial with respect to all market participants. 1 Licensing fees do not include payments for auction, tendering or other non-discriminatory means of awarding concessions or mandated contributions to the provision of universal services. & /en 203  SUB-SECTION 4 TELECOMMUNICATIONS SERVICES ARTICLE 10.26 Scope 1. This Sub-Section sets out principles of the regulatory framework for telecommunications services, other than broadcasting1, regarding which each Party has undertaken specific commitments in accordance with this Chapter. 2. Nothing in this Sub-Section shall be construed: (a) as requiring a Party to authorise a supplier of telecommunications services of the other Party to establish, construct, acquire, lease, operate, or supply telecommunications transport networks or services, other than as provided for in Annexes 10-A, 10-B, 10-C and 10-E; or (b) as requiring a Party to oblige service suppliers under its jurisdiction, to establish, construct, acquire, lease, operate or supply telecommunications transport networks or services not offered to the public generally. 1 "Broadcasting" means radiocommunication in which transmissions are intended for direct reception by the general public, and may include sound transmission and television transmission. Suppliers of broadcasting services shall be considered as suppliers of public telecommunications transport services, and their networks, as public telecommunications transport networks, if and to the extent that such networks are also used for providing public telecommunications transport services. & /en 204  ARTICLE 10.27 Definitions For the purposes of this Sub-Section: (a) "essential telecommunications facilities"1 means facilities of a public telecommunications transport network and public telecommunications transport service that: (i) are exclusively or predominantly provided by a single or limited number of suppliers; and (ii) cannot feasibly be economically or technically substituted in order to provide a service; (b) "interconnection" means linking with suppliers of telecommunications transport networks or telecommunications transport services in order to allow the users of one supplier of telecommunications services to communicate with users of another supplier of telecommunications services and to access telecommunications services provided by another supplier of telecommunications services; 1 For the Republic of Paraguay and the Oriental Republic of Uruguay, "essential telecommunications facilities" means facilities of a public telecommunications transport network and a public telecommunications transport service in accordance with the definition provided in their national law. & /en 205 (c) "licence" means any form of authorisation, including registration, declaration or notification procedures or others as defined in the laws and regulations of a Party, setting out rights and obligations specific to the telecommunications sector granted to an individual service supplier of telecommunications services by a regulatory authority which is required for the provision of a telecommunications service; (d) "major supplier" in the telecommunications sector is a supplier of telecommunications transport networks or services which has the ability to materially affect the terms of participation, having regard to price and supply, in a relevant market for telecommunications services as a result of control over essential facilities or the use of its position in that market; (e) "public telecommunications transport network" means the public telecommunications infrastructure which permits telecommunications between and among defined network termination points; (f) "public telecommunications transport service" means any telecommunications transport service required, explicitly or in effect, by a Party to be offered to the public generally; (g) "regulatory authority" means the body or bodies charged with the regulation of telecommunications mentioned in this Sub-Section; (h) "service supplier" means a person that has been granted a licence to supply telecommunications services; (i) "telecommunications services" means all services which consist in the transmission and reception of electro-magnetic signals and excludes services providing, or exercising editorial control over, the content transmitted; and & /en 206 (j) "universal service" means the set of services of specified quality that must be made available to all users in the territory of a Party regardless of their geographical location and at an affordable price. ARTICLE 10.28 Regulatory authority 1. Each Party shall ensure that its regulatory authority for telecommunications services is legally distinct and functionally independent from any supplier of telecommunications services. 2. The regulatory authority shall be sufficiently empowered and resourced to regulate the sector. The competences of regulatory authority shall be made public in an easily accessible and clear form, in particular if those tasks are assigned to more than one body. 3. The decisions of, and the procedures used by, the regulatory authority shall be impartial with respect to all market participants. 4. A supplier of telecommunications services affected by a decision of a regulatory authority shall have the right to appeal against that decision to a domestic appeal body that is independent of the parties involved and of the regulatory authority. If the appeal body is not judicial in character, written reasons for its decision shall be given and its decisions shall also be subject to review by an impartial and independent domestic judicial or administrative authority. & /en 207  ARTICLE 10.29 Licences to provide telecommunication services 1. Each Party shall ensure that a licence is granted, by means of a simplified procedure wherever possible. 2. Each Party shall ensure that the terms and conditions for the granting of rights of use of numbers and frequencies are made publicly available. 3. If a licence is required by a Party: (a) all the licensing criteria shall be made publicly available; (b) the reasonable period of time normally required to reach the decision on whether to grant a licence, after the submission of the complete application, shall be public; (c) if the grant of a licence is refused, the reasons for such a refusal shall be made known in writing to the applicant on request; and (d) the applicant for a licence shall be able to seek recourse to a domestic appeal body to establish whether a licence has been unduly refused. & /en 208  ARTICLE 10.30 Anti-competitive practices Each Party shall adopt or maintain appropriate measures for the purpose of preventing all suppliers of telecommunications services who, alone or together, are a major1 supplier, from engaging in or continuing anti-competitive practices. These anti-competitive practices may include an abuse of a dominant position, and all individual or concerted practices, conduct or recommendations which have the effect of restricting, limiting, hindering, distorting or preventing current or future competition in the relevant market. ARTICLE 10.31 Access to essential telecommunications facilities Each Party shall ensure that a major supplier2 in its territory grants access to its essential telecommunications facilities to suppliers on reasonable and non-discriminatory3 terms and conditions, including in relation to rates, technical standards, specifications, quality and maintenance. 1 For the Oriental Republic of Uruguay, the scope of this Article applies to all suppliers of telecommunications services. 2 For the Oriental Republic of Uruguay, the scope of this Article applies to all suppliers. 3 For the purposes of this Subsection, "non-discrimination" is understood to refer to national treatment as defined in Article 10.4, as well as to reflect sector-specific usage of the term to mean terms and conditions no less favourable than those accorded to any other user of like public telecommunication transport networks or public telecommunications transport services under like circumstances. & /en 209  ARTICLE 10.32 Interconnection 1. Each Party shall ensure that any supplier authorised to provide telecommunications services in its territory shall have the right to negotiate interconnection with other suppliers of public telecommunications transport networks and public telecommunications transport services. Interconnection should in principle be agreed on the basis of commercial negotiation between the suppliers concerned. 2. Each Party shall ensure that suppliers of telecommunications services that acquire information from another supplier of telecommunications services during the process of negotiating interconnection arrangements use that information solely for the purpose for which it was supplied and respect, at all times, the confidentiality of information transmitted or stored. 3. Interconnection with a major supplier1 shall be ensured at any technically feasible point in the network. Such interconnection shall be provided: (a) under non-discriminatory terms, conditions, including technical standards and specifications, and rates, and of a quality no less favourable than that provided for their own like services of such a major supplier, or for like services of non-affiliated service suppliers, or for its subsidiaries or other affiliates; 1 For the Oriental Republic of Uruguay, the scope of this Article applies to all suppliers of telecommunications services. & /en 210 (b) in a timely fashion, on terms and conditions, including technical standards and specifications, that are transparent, reasonable having regard to economic feasibility and sufficiently detailed, so that the supplier need not pay for network components or facilities that it does not require for the service to be provided; and (c) on request by another supplier of telecommunication services, and subject to an assessment by the regulatory authority if appropriate, at any technically feasible points in addition to the network termination points offered to the majority of users, subject to reasonable charges. 4. The rules applicable for interconnection to a major supplier shall be made publicly available. 5. Major suppliers shall make publicly available either their interconnection agreements or their reference interconnection offers, as appropriate. 6. Each Party shall ensure that a supplier of telecommunications services requesting interconnection with a major supplier has a right of recourse, either at any time or after a reasonable period of time which has been made publicly known, to an independent domestic body to resolve disputes regarding appropriate terms, conditions and rates for interconnection. Such an independent domestic body may be the regulatory authority referred to in Article 10.28. & /en 211  ARTICLE 10.33 Scarce resources Each Party shall conduct its procedures for granting rights of use of scarce resources including frequencies, numbers and rights of way, in an objective, timely, transparent and non-discriminatory manner. To the extent possible, each Party shall make publicly available the current state of allocated frequency bands, but detailed identification of frequencies for specific government uses is not required. ARTICLE 10.34 Universal service 1. Each Party has the right to define the kind of universal service obligations it wishes to maintain and to decide on their scope and implementation. Each Party shall administer the universal service obligations in a transparent, objective, non-discriminatory and proportionate manner. 2. If the designation of a universal service provider is open to multiple service suppliers of telecommunications networks or services, such procedures shall be open to all service suppliers. The designation shall be made through an efficient, transparent and non-discriminatory mechanism. & /en 212  ARTICLE 10.35 Confidentiality of information Each Party shall ensure the confidentiality of telecommunications and related traffic data transmitted by means of public telecommunications transport networks and public telecommunications transport services, subject to the requirement that measures applied to that end do not constitute a means of arbitrary or unjustifiable discrimination or a disguised restriction on trade in services. ARTICLE 10.36 Disputes between suppliers Each Party shall ensure that, in the event of a dispute arising between suppliers, the regulatory authority1 concerned issues, on request of either party to the dispute, a binding decision to resolve the dispute in the shortest possible timeframe. 1 For greater certainty, in the case of MERCOSUR, this refers to the regulatory authority of each Signatory MERCOSUR State. & /en 213  ARTICLE 10.37 International mobile roaming services 1. Each Party shall endeavour to cooperate on promoting transparent and reasonable rates for international roaming services with a view to promoting the growth of trade between the Parties and enhancing consumer welfare. 2. Each Party shall ensure that suppliers of telecommunications services providing international mobile roaming services for voice, text messaging and data provide those services: (a) with a similar quality to that provided to their own retail customers in their country of establishment; and (b) with clear and readily available information in respect of access to the services and the prices thereof. 3. The Parties shall cooperate on monitoring the achievement of paragraphs 1 and 2 as well as on other issues related to international mobile roaming services that may be identified. 4. This Article does not oblige a Party to regulate rates or conditions for international mobile roaming services. & /en 214  SUB-SECTION 5 FINANCIAL SERVICES ARTICLE 10.38 Scope This Sub-Section applies to measures by a Party affecting the supply of financial services. ARTICLE 10.39 Definitions 1. For the purposes of this Sub-Section, the following definitions apply: (a) "financial service" means any service of a financial nature offered by a financial service supplier of a Party; financial services comprise the following activities: (i) insurance and insurance-related services; (A) direct insurance (including co-insurance): (1) life; and (2) non-life; & /en 215  (B) reinsurance and retrocession; (C) insurance inter-mediation, such as brokerage and agency; and (D) services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claim settlement services; and (ii) banking and other financial services (excluding insurance): (A) acceptance of deposits and other repayable funds from the public; (B) lending of all types, including consumer credit, mortgage credit, factoring and financing of commercial transaction; (C) financial leasing; (D) all payment and money transmission services, including credit, charge and debit cards, travellers cheques and bankers drafts; (E) guarantees and commitments; (F) trading for own account or for account of customers, whether on an exchange, in an over-the-counter market or otherwise, the following: (1) money market instruments (including cheques, bills, certificates of deposits); (2) foreign exchange; & /en 216  (3) derivative products including, but not limited to, futures and options; (4) exchange rate and interest rate instruments, including products such as swaps, forward rate agreements; (5) transferable securities; and (6) other negotiable instruments and financial assets, including bullion; (G) participation in issues of all kinds of securities, including underwriting and placement as agent (whether publicly or privately) and the provision of services related to such issues; (H) money broking; (I) asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial, depository and trust services; (J) settlement and clearing services for financial assets, including securities, derivative products, and other negotiable instruments; (K) provision and transfer of financial information, and financial data processing and related software by suppliers of other financial services; and & /en 217  (L) advisory, intermediation and other auxiliary financial services on all the activities listed in points (A) to (K), including credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy; (b) "financial service supplier" means any natural or juridical person of a Party, except public entities, wishing to supply or supplying financial services; (c) "new financial service" means a service of a financial nature, including services related to existing and new products or the manner in which a product is delivered, that is not supplied by any financial service supplier in the territory of a Party but which is supplied in the territory of the other Party; (d) "self-regulatory organisation" means a non-governmental body, including any organisation or association, that exercises regulatory or supervisory authority over financial service suppliers by delegation from a Party; (e) "public entity" means: (i) a government, a central bank or a monetary authority of a Party, or an entity owned or controlled by a Party, that is principally engaged in carrying out governmental functions or activities for governmental purposes, not including an entity principally engaged in supplying financial services on commercial terms; or (ii) a private entity, performing functions normally performed by a central bank or monetary authority, when exercising those functions. & /en 218 2. For the purposes of this Sub-Section and only in relation to services covered by this Sub-Section "services supplied in the exercise of governmental authority" means: (a) activities conducted by a central bank or monetary authority or by any other public entity in pursuit of monetary or exchange rate policies; (b) activities forming part of a statutory system of social security or public retirement plans; and (c) other activities conducted by a public entity for the account of, with the guarantee of, or using the financial resources of, the government. If a Party allows any of the activities referred to in points (b) or (c) to be conducted by its financial service suppliers in competition with a public entity or a financial service supplier, "financial services" shall include such activities, which will then fall within the scope of this Chapter. 3. The general definition of "services supplied in the exercise of governmental authority" included in Article 10.1(6) of this Chapter shall not apply to services covered by this Sub-Section. ARTICLE 10.40 Prudential carve-out 1. Nothing in this Agreement shall be construed as preventing a Party from taking measures for prudential reasons, including: (a) the protection of investors, depositors, financial market participants, policyholders or persons to whom a fiduciary duty is owed by a financial service supplier; or & /en 219 (b) ensuring the integrity and stability of a Party's financial system. 2. If such measures do not conform with the provisions of this Sub-Section, they shall not be used as a means of avoiding the Party's commitments or obligations under this Sub-Section. 3. Nothing in this Agreement shall be construed as requiring a Party to disclose information relating to the affairs and accounts of individual customers or any confidential or proprietary information in the possession of public entities. ARTICLE 10.41 Effective and transparent regulation in the financial services sector 1. Each Party shall make its best endeavours to provide in advance to all interested persons any measure of general application that the Party proposes to adopt. Such a measure shall be provided: (a) by means of an official publication; or (b) in other written or electronic form. 2. Each Party's appropriate financial authority shall make available to interested persons its requirements for completing applications relating to the supply of financial services. 3. On the request of an applicant, the appropriate financial authority shall inform the applicant of the status of its application. If such authority requires additional information from the applicant, it shall notify the applicant without undue delay. & /en 220 4. Each Party shall make its best endeavours to ensure that internationally agreed standards for regulation and supervision in the financial services sector and for the fight against tax evasion and avoidance are implemented and applied in its territory. Such internationally agreed standards include those adopted by the G20, the Financial Stability Board, the Basel Committee on Banking Supervision, the International Association of Insurance Supervisors, the International Organisation of Securities Commissions, the Financial Action Task Force on Money Laundering the Global Forum on Transparency and Exchange of Information for Tax Purposes of the OECD and the International Financial Reporting Standards. To this end, the Parties shall cooperate and exchange information and experience on these matters. ARTICLE 10.42 New financial services 1. Each Party shall permit a financial services supplier of the other Party, established in its territory, to provide in its territory any new financial services within the scope of the sub-sectors of financial services committed in Annexes 10-A, 10-B, 10-C and 10-E and subject to the terms, limitations, conditions and qualifications established therein. 2. A new financial service shall be provided in accordance with the laws and regulations of the Party in whose territory it is intended to be supplied and is subject to the approval, regulation and supervision of the competent authorities of that Party. & /en 221  ARTICLE 10.43 Recognition of prudential measures 1. A Party may recognise prudential measures of the other Party in determining how the Party's measures relating to financial services shall be applied. Such recognition, which may be achieved through harmonisation or otherwise, may be based upon an agreement or arrangement or may be accorded autonomously. 2. A Party that is party to an agreement or arrangement with a third country such as those referred to in paragraph 1, whether future or existing, shall afford adequate opportunity for the other Party to negotiate its accession to such agreements or arrangements, or to negotiate comparable ones with it, under circumstances in which there would be equivalent regulation, oversight, implementation of such regulation, and, if appropriate, procedures concerning the sharing of information between the Parties to the agreement or arrangement. Where a Party accords recognition autonomously, it shall afford adequate opportunity for the other Party to demonstrate that such circumstances exist. & /en 222  ARTICLE 10.44 Self-regulatory organisations 1. If a Party requires membership or participation in, or access to, any self-regulatory organisation, in order for financial service suppliers of the other Party to supply financial services on an equal basis with financial service suppliers of the Party, or if a Party provides directly or indirectly to a self-regulatory organisation privileges or advantages in supplying financial services, that Party shall ensure that such self-regulatory organisations observe the application of Article 10.4 to financial service suppliers established in the territory of that Party. 2. For greater certainty, nothing in this Article prevents a self-regulatory organisation referred to in paragraph 1 from adopting its own non-discriminatory requirements or procedures. Insofar as such measures are taken by non-governmental bodies and are not taken in relation to the exercise of powers delegated by central, regional, or local governments or authorities, they are not considered to be measures of a Party and do not fall within the scope of this Chapter. ARTICLE 10.45 Payment and clearing systems On the basis of regulatory requirements and in accordance with Article 10.4, each Party shall grant to financial services suppliers of the other Party established in its territory access to payment and clearing facilities operated by public entities and to official funding and refinancing available in the normal course of ordinary business. This Article is not intended to confer access to a Party's lender-of-last-resort facilities (the national central bank or any other monetary authority). & /en 223  SUB-SECTION 6 E-COMMERCE ARTICLE 10.46 Objective and scope 1. The Parties, recognising that electronic commerce increases trade opportunities in many economic activities, agree to promote the development of electronic commerce between them, including by co-operating on the issues raised by electronic commerce under the provisions of this Sub-Section. 2. This Sub-Section applies to measures that affect trade by electronic means. 3. The Parties recognise the principle of technological neutrality in electronic commerce. 4. The provisions of this Sub-Section shall not apply to gambling services, broadcasting services, audio-visual services, services of notaries or equivalent professions and legal representation services. & /en 224  ARTICLE 10.47 Definitions For the purposes of this Sub-Section: (a) "consumer " means any natural person, or juridical person if provided for in national laws and regulations of each Party, using or requesting a public telecommunications transport service, defined in point (e) of Article 10.27, for purposes outside their trade, business or profession; (b) "direct marketing communication" means any form of advertising by which a person communicates marketing messages directly to end-users via a public telecommunications network and, for the purposes of this Agreement, covers at least electronic mail, text and multimedia messages (SMS and MMS); (c) "electronic authentication service" means a service that enables the confirmation of: (i) the electronic identification of a person; or (ii) the origin and integrity of data in electronic form; (d) "electronic signature" means data in electronic form which is attached to or logically associated with other electronic data and fulfils the following requirements: (i) it is used by a natural person to agree on the electronic data to which it relates; & /en 225  (ii) it is linked to the electronic data to which it relates in such a way that any subsequent alteration in the data is detectable; and (iii) it is used by a juridical person to ensure the origin and integrity of the electronic data to which it relates; and (e) "end-user" means any person using or requesting a publicly available telecommunications service, either as a consumer or for trade, business or professional purposes. ARTICLE 10.48 Customs duties on electronic transmissions 1. A Party shall not impose custom duties on electronic transmissions between a person of one Party and a person of the other Party. 2. For greater certainty, paragraph 1 shall not preclude a Party from imposing internal taxes, fees, or other charges on electronic transmissions, provided that such taxes, fees, or charges are imposed in a manner consistent with this Agreement. & /en 226  ARTICLE 10.49 Principle of no prior authorisation 1. The Parties shall endeavour not to require prior authorisation of the supply of a service by electronic means solely on the ground that the service is provided by electronic means or to adopt or maintain any other requirement having equivalent effect. 2. Paragraph 1 does not apply to telecommunications services as defined in point (i) of Article 10.27 and financial services as defined in point (a) of Article 10.39(1). 3. For greater certainty, nothing shall prevent a Party from adopting or maintaining measures inconsistent with paragraph 1 to achieve a legitimate public policy objective in accordance with: (a) Article 10.1(4); (b) Article 10.40; (c) Article 20.1; and (d) Article 20.2. & /en 227  ARTICLE 10.50 Conclusion of contracts by electronic means Each Party shall ensure that their legal system allows contracts to be concluded by electronic means and that its laws and regulations regarding contractual processes neither create obstacles for the use of electronic contracts nor result in such contracts being deprived of legal effect and validity on the ground that they have been made by electronic means, unless provided for in their laws and regulations1. ARTICLE 10.51 Electronic signature and authentication services 1. A Party shall not deny the legal effect and admissibility as evidence in legal proceedings of an electronic signature and electronic authentication service solely on the basis that it is in electronic form. 1 This Article shall not apply to contracts that create or transfer rights in real estate; contracts requiring by law the involvement of courts, public authorities or professions exercising public authority; contracts of suretyship granted or collateral securities furnished by persons acting for purposes outside their trade, business or profession; and contracts governed by family law or by the law of succession. & /en 228 2. A Party shall not adopt or maintain measures regulating electronic signature and electronic authentication services that would: (a) prohibit parties to an electronic transaction from mutually determining the appropriate electronic methods for their transaction; or (b) prevent parties to an electronic transaction from having the opportunity to prove to judicial and administrative authorities that their electronic transaction complies with any legal requirements with respect to electronic signature and electronic authentication services. ARTICLE 10.52 Unsolicited direct marketing communications 1. Each Party shall endeavour to effectively protect end-users against unsolicited direct marketing communications. 2. Each Party shall endeavour to ensure that persons do not send direct marketing communications to consumers who have not given their consent1 to receive such communications. 3. Notwithstanding paragraph 2, each Party shall allow persons which have collected, in accordance with its laws and regulations, a consumer's contact details in the context of the sale of a product or a service, to send direct marketing communications to that consumer for their own similar products or services. 1 Consent shall be defined in accordance with each Party's own laws and regulations. & /en 229 4. Each Party shall endeavour to ensure that direct marketing communications are clearly identifiable as such, clearly disclose on whose behalf they are made and contain the necessary information to enable end-users to request cessation free of charge and at any moment. ARTICLE 10.53 Consumer protection 1. The Parties recognise the importance of adopting and maintaining transparent and effective measures to protect consumers, including from fraudulent and misleading commercial practices, when they engage in electronic commerce transactions. 2. For the purposes of paragraph 1, the Parties shall adopt or maintain measures that contribute to consumer trust, including measures that proscribe fraudulent and deceptive commercial practices. Such measures shall provide for, among others: (a) the right of consumers to clear and thorough information regarding the service and its provider; (b) the obligation of traders to act in good faith and abide by honest market practices, including in response to questions by consumers; (c) the prohibition of charging consumers for services not requested or for a period in time not authorised by the consumer; and (d) access to redress for consumers to claim their rights, including as regards their right to remedies for services paid and not provided as agreed. & /en 230 3. The Parties recognise the importance of cooperation between their respective agencies in charge of consumer protection or other relevant bodies on activities related to electronic commerce, in order to protect consumers and enhance consumer trust. ARTICLE 10.54 Regulatory cooperation on e-commerce 1. The Parties shall maintain cooperation and dialogue on the regulatory issues raised by electronic commerce on the basis of mutually agreed terms and conditions, which shall address the following issues, among others: (a) the recognition and facilitation of interoperable cross-border electronic signature and authentication services; (b) the liability of intermediary service providers with respect to the transmission or storage of information; (c) the treatment of direct marketing communications; (d) the protection of consumers in the ambit of electronic commerce; (e) the promotion of paperless trading; and (f) any other issue relevant to the development of electronic commerce. & /en 231 2. The cooperation referred to in paragraph 1 shall focus on exchange of information on the Parties' respective laws and regulations on these issues as well as on the implementation of such laws and regulations. ARTICLE 10.55 Understanding on computer services 1. The Parties agree that, for the purposes of liberalising trade in services in accordance with Articles 10.3 and 10.4, the following shall be considered as computer and related services, regardless of whether they are delivered via a network, including the Internet: (a) consulting, strategy, analysis, planning, specification, design, development, installation, implementation, integration, testing, debugging, updating, support, technical assistance, or management of or for computers or computer systems; (b) computer programmes defined as the sets of instructions required to make computers work and communicate (in and of themselves), plus consulting, strategy, analysis, planning, specification, design, development, installation, implementation, integration, testing, debugging, updating, adaptation, maintenance, support, technical assistance, management or use of or for computer programmes; (c) data processing, data storage, data hosting or database services; (d) maintenance and repair services for office machinery and equipment, including computers; and & /en 232 (e) training services for staff of clients, related to computer programmes, computers or computer systems, and not elsewhere classified. 2. For greater certainty, services enabled by computer and related services shall not necessarily be regarded as computer and related services in themselves. SECTION D FINAL PROVISIONS AND EXCEPTIONS ARTICLE 10.56 Contact points 1. No later than one 1 (one) year after the date of entry into force of the Agreement, each Party shall designate contact points and notify the other Party of their contact details with a view to: (a) facilitate the provision of information to the other Party regarding the implementation of this Chapter, such as: (i) commercial and technical aspects of the supply of services; and (ii) the registration, recognition and obtaining of professional qualifications; and (b) consider any other issues regarding the implementation of this Chapter that are referred by a Party. & /en 233 2. Each Party shall promptly notify the other Party of any changes to these contact points. ARTICLE 10.57 Subcommittee on trade in services and establishment 1. The Subcommittee on trade in services and establishment, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 22.3: a) conduct the preparatory technical work in the event of a revision of this Chapter in accordance with Article 10.58; and b) discuss relevant subjects for trade in services and establishment, including opportunities for the expansion of mutual investment in services and non-services sectors. 2. The Subcommittee may invite, on an ad hoc basis, representatives of relevant entities, with the necessary expertise relevant to the issues to be addressed. ARTICLE 10.58 Review clause In light of its objectives, this Chapter may be reviewed no earlier than 3 (three) years after the date of entry into force of this Agreement, or in the context of an overall review of this Agreement. & /en 234  ARTICLE 10.59 Denial of benefits A Party may deny the benefits of this Chapter to: (a) the supply of a service, if it establishes that the service is supplied from or in the territory of a third country; or (b) a juridical person, if it establishes that it is a juridical person of a third country. CHAPTER 11 TRANSFERS OR PAYMENTS FOR CURRENT ACCOUNT TRANSACTIONS, CAPITAL MOVEMENTS AND TEMPORARY SAFEGUARD MEASURES ARTICLE 11.1 Capital account With regard to transactions on the capital and financial account of the balance of payments, each Party shall allow the free movement of capital for the purposes of establishment of direct investments as provided for in Chapter 10. Such movements shall include the liquidation or repatriation of such capital. & /en 235  ARTICLE 11.2 Current account Each Party shall allow, in a freely convertible currency and in accordance with the Articles of Agreement of the International Monetary Fund adopted at the United Nations Monetary and Financial Conference, in Bretton Woods, New Hampshire, on 22 July 1944 (hereinafter referred to as "Agreement of the International Monetary Fund"), any payments and transfers with respect to transactions on the current account of the balance of payments that fall within the scope of this Agreement. ARTICLE 11.3 Application of laws and regulations relating to transfers or payments for current account transactions and capital movements Nothing in Articles 11.1 and 11.2 shall be construed as preventing a Party from applying in an equitable and non-discriminatory manner, and in a way that would not constitute a disguised restriction on transfers or payments for current account transactions or on capital movements its laws and regulations relating to: (a) bankruptcy, insolvency or the protection of the rights of creditors; (b) issuing, trading or dealing in securities; & /en 236 (c) criminal or penal offences1; (d) financial reporting or record keeping of transfers if necessary to assist law enforcement or financial regulatory authorities; or (e) the satisfaction of judgments in adjudicatory proceedings. ARTICLE 11.4 Temporary safeguard measures If, in exceptional circumstances, transfers or payments for current account transactions or capital movements cause or threaten to cause serious difficulties for the operation of the Economic and Monetary Union of the European Union, the European Union may adopt safeguard measures that are strictly necessary to address those difficulties or the threat thereof for a period not exceeding 6 (six) months. 1 For greater certainty, this includes laws and regulations on anti-money laundering and combating the financing of terrorism. & /en 237  ARTICLE 11.5 Restrictions to safeguard the balance of payments 1. If, in exceptional circumstances, a Party experiences serious balance-of-payments difficulties including with regard to the operation of monetary policy or exchange rate policy, or external financial difficulties or the threat thereof, it may adopt or maintain restrictive measures with regard to transfers or payments for current account transactions or capital movements. 2. The measures referred to in paragraph 1 shall: (a) be non-discriminatory compared to those applied to a third country in like situations; (b) be consistent with the Articles of Agreement of the International Monetary Fund, as applicable; (c) avoid unnecessary damage to the commercial, economic and financial interests of the other Party; and (d) be temporary, proportional and strictly necessary to address the difficulties and be phased out progressively as the situation referred to in paragraph 1 improves. If extremely exceptional circumstances arise such that a Party seeks to extend those measures beyond a period of 1 (one) year, it shall notify the other Party that it will introduce such an extension. & /en 238  ARTICLE 11.6 Final provisions 1. Nothing in this Chapter shall be construed as limiting the rights of economic operators of the Parties to benefit from any more favourable treatment that may be provided for in any existing bilateral or multilateral agreement to which a Party is party. 2. The Parties shall consult each other with a view to facilitating the movement of capital falling within the scope of this Agreement between them in order to promote the objectives of this Agreement. CHAPTER 12 GOVERNMENT PROCUREMENT ARTICLE 12.1 Objectives The Parties recognise the contribution of transparent, competitive and open tendering to economic development and set as their objective the effective opening of their respective procurement markets. & /en 239  ARTICLE 12.2 Definitions For the purposes of this Chapter, the following definitions apply: (a) "commercial goods or services" means goods or services of a type generally sold or offered for sale in the commercial marketplace to, and customarily purchased by, non-governmental buyers for non-governmental purposes; (b) "construction service" means a service that has as its objective the realisation by whatever means of civil or building works, based on Division 51 of the CPC; (c) "electronic auction" means an iterative process that involves the use of electronic means for the presentation by suppliers of either new prices, or new values for quantifiable non-price elements of the tender related to the evaluation criteria, or both, resulting in a ranking or re- ranking of tenders; (d) "in writing" or "written" means any worded or numbered expression that can be read, reproduced and later communicated, which may include electronically transmitted and stored information; (e) "limited tendering" means a procurement method whereby the procuring entity contacts a supplier or suppliers of its choice; (f) "measure" means any law, regulation, procedure, administrative guidance or practice, or any action of a procuring entity relating to a covered procurement; & /en 240 (g) "multi-use list" means a list of suppliers that a procuring entity has determined satisfy the conditions for participation in that list, and that the procuring entity intends to use more than once; (h) "negotiation" means a way of conducting the procurement procedure subject to the principles of transparency and non-discrimination, that is limited to specific situations in which procuring entities are allowed to negotiate with suppliers when certain conditions are met; (i) "notice of intended procurement" means a notice published by a procuring entity inviting interested suppliers to submit a request for participation, a tender, or both; (j) "offsets" means measures used to encourage local development or improve the balance-of- payments accounts by means of the use of domestic content, the licensing of technology, investment requirements, counter-trade or similar requirements; (k) "open tendering" means a procurement method whereby all interested suppliers may submit a tender; (l) "procuring entity" means an entity covered under the Appendices to Annexes 12-A to 12-E; (m) "qualified supplier" means a supplier that a procuring entity recognises as having satisfied the conditions for participation; (n) "selective tendering" means a procurement method whereby only qualified suppliers are invited by the procuring entity to submit a tender; (o) "services" includes construction services, unless otherwise specified; & /en 241 (p) "standard" means a document approved by a recognised body that provides for common and repeated use, rules, guidelines or characteristics for goods or services, or related processes and production methods, with which compliance is not mandatory; it may also include or deal exclusively with terminology, symbols, packaging, marking or labelling requirements as they apply to a good, service, process or production method; (q) "supplier" means a person or persons that provides or could provide goods or services; and (r) "technical specification" means a tendering requirement that: (i) lays down the characteristics of goods or services to be procured, including quality, performance, safety and dimensions, or the processes and methods for their production or provision; or (ii) addresses terminology, symbols, packaging, marking or labelling requirements, as they apply to a good or a service. ARTICLE 12.3 Scope 1. This Chapter applies to covered procurement. Covered procurement means procurement for governmental purposes: (a) of goods, services, or any combination thereof: (i) as specified in each Party's Appendices to Annexes 12-A to 12-E; and & /en 242  (ii) not procured with a view to commercial sale or resale, or for use in the production or supply of goods or services for commercial sale or resale; (b) by any contractual means, including: purchase; lease; and rental or hire purchase, with or without an option to buy; (c) for which the value equals or exceeds the relevant threshold specified in each Party's Appendices to Annex 12-A to 12-E, at the time of publication of a notice in accordance with Article 12.13; (d) by a procuring entity as specified in each Party's Appendices to Annexes 12-A to 12-E; and (e) that is not otherwise excluded from coverage. 2. Except where provided otherwise in each Party's Appendices to Annexes 12-A to 12-E, this Chapter does not apply to: (a) the acquisition or rental of land, existing buildings or other immovable property or the rights thereon; (b) non-contractual agreements or any form of assistance that a Party provides, including cooperative agreements, grants, loans, equity infusions, guarantees and fiscal incentives, government provision of goods and services to state, regional, or local government entities; (c) the procurement or acquisition of fiscal agency or depositary services, liquidation and management services for regulated financial institutions or services related to the sale, redemption and distribution of public debt, including loans and government bonds, notes and other securities; & /en 243 (d) public employment contracts; or (e) procurement conducted: (i) for the specific purpose of providing international assistance, including development aid; (ii) under the particular procedure or condition of an international agreement relating to the stationing of troops; (iii) under the particular procedure or condition of an international agreement relating to the joint implementation by the signatory countries of a project; or (iv) under the particular procedure or condition of an international organisation, or funded by international grants, loans or other assistance where the applicable procedure or condition would be inconsistent with this Chapter. 3. Each Party shall specify in each of the Appendices to Annexes 12-A to 12-E the following information: (a) in Appendices 12-A-1, 12-B-1, 12-C-1, 12-D-1 and 12-E-1, the central government entities whose procurement is covered by this Chapter; (b) in Appendices 12-A-2, 12-B-2, 12-C-2, 12-D-2 and 12-E-2, the sub-central government entities whose procurement is covered by this Chapter; (c) in Appendices 12-A-3, 12-B-3, 12-C-3, 12-D-3 and 12-E-3, all other entities whose procurement is covered by this Chapter; & /en 244 (d) in Appendices 12-A-4, 12-B-4, 12-C-4, 12-D-4 and 12-E-4, the goods covered by this Chapter; (e) in Appendices 12-A-5, 12-B-5, 12-C-5, 12-D-5 and 12-E-5, the services, other than construction services, covered by this Chapter; (f) in Appendices 12-A-6, 12-B-6, 12-C-6, 12-D-6 and 12-E-6, the construction services covered by this Chapter; and (g) in Appendices 12-A-7, 12-B-7, 12-C-7, 12-D-7 and 12-E-7, any General Notes. 4. Where a procuring entity, in the context of covered procurement, requires persons not covered under a Party's Appendices to Annex 12-A to 12-E to procure on its behalf, Article 12.6 shall apply mutatis mutandis. ARTICLE 12.4 Valuation of contracts 1. In estimating the value of a procurement for the purpose of ascertaining whether it is a covered procurement, a procuring entity shall: (a) neither divide a procurement into separate procurements nor select or use a particular valuation method for estimating the value of a procurement with the intention of totally or partially excluding it from the application of this Agreement; and & /en 245 (b) include the estimated maximum total value of the procurement over its entire duration, whether awarded to one or more suppliers, taking into account all forms of remuneration, including: (i) premiums, fees, commissions, and interest; and (ii) if the procurement provides for the possibility of options, the total value of such options. 2. If an individual requirement for a procurement results in the award of more than one contract or in the award of contracts in separate parts (both hereinafter referred to as "recurring procurements"), the calculation of the estimated maximum total value shall be based on (a) the value of recurring procurements of the same type of good or service awarded during the preceding 12 (twelve) months or the procuring entity's preceding fiscal year, adjusted, where possible, to take into account anticipated changes in the quantity or value of the good or service being procured over the subsequent 12 (twelve) months; or (b) the estimated value of recurring procurements of the same type of good or service to be awarded during the 12 (twelve) months subsequent to the initial contract award or the procuring entity's fiscal year. & /en 246 3. In the case of procurement by lease, rental, or hire purchase of goods or services, or procurement for which a total price is not specified, the basis for valuation shall be: (a) in the case of a fixed-term contract (i) where the term of the contract is 12 (twelve) months or less, the total estimated maximum value for its duration; or (ii) where the term of the contract exceeds 12 (twelve) months, the total estimated maximum value, including any estimated residual value; (b) if the contract is of an indefinite duration, the estimated monthly instalment multiplied by 48 (forty-eight); and (c) if it is not certain whether the contract is of indefinite duration or a fixed-term contract, point (b) shall apply. ARTICLE 12.5 Security and general exceptions 1. Nothing in this Chapter shall be construed as preventing a Party from taking any action or not disclosing any information that it considers necessary for the protection of its essential security interests relating to the procurement of arms, ammunition, defence products or war materials, or to procurement indispensable for national security or for national defence purposes. & /en 247 2. Subject to the requirement that such measures not be applied in a manner that would constitute a means of arbitrary or unjustifiable discrimination between the Parties where the same conditions prevail, or a disguised restriction on trade between the Parties, nothing in this Chapter shall be construed to prevent a Party from adopting or maintaining measures: (a) relating to goods or services of natural persons with disabilities, of philanthropic institutions or of prison labour; (b) necessary to protect public morals, order or safety; (c) necessary to protect human, animal, or plant life or health, including environmental measures; or (d) necessary to protect intellectual property. ARTICLE 12.6 Non-discrimination 1. With respect to any measure related to covered procurement: (a) the European Union, including its procuring entities, shall accord immediately and unconditionally to the goods and services of the Signatory MERCOSUR States and to the suppliers of the Signatory MERCOSUR States offering those goods and services, treatment no less favourable than the treatment accorded to its domestic goods, services and suppliers; & /en 248 (b) each Signatory MERCOSUR State, including its procuring entities, shall accord immediately and unconditionally to the goods and services of the European Union and to the suppliers of the European Union offering those goods and services, treatment no less favourable than the treatment accorded to its domestic goods, services and suppliers. 2. With respect to any measure concerning covered procurement, the European Union and each Signatory MERCOSUR State, including their respective procuring entities, shall not: (a) treat a locally established supplier less favourably than another locally established supplier on the basis of the degree of foreign affiliation to, or ownership by persons of the other Party1 2; or (b) discriminate against a locally established supplier on the basis that the goods or services offered by that supplier for a particular procurement are goods or services of the other Party. 3. This Article does not apply to customs duties or any other measure of an equivalent nature which have an impact on foreign trade, or to other import regulations and measures affecting trade in services, different from the ones which specifically regulate public procurement covered under this Chapter. 1 Notwithstanding Article 12.3(1), in the case of the European Union and Argentina, paragraph 2(a) shall apply to all procurement in Argentina with regard to suppliers of the European Union which are juridical persons established in Argentina, and in the European Union with regard to suppliers of Argentina which are juridical persons established in the European Union. This remains subject to security and general exceptions as defined in Article 12.5. 2 Notwithstanding Article 12.3(1), in the case of the European Union and Brazil, paragraph 2(a) shall apply to all procurement in Brazil with regard to suppliers of the European Union which are juridical persons established in Brazil, and in the European Union with regard to suppliers of Brazil which are juridical persons established in the European Union. This remains subject to security and general exceptions as defined in Article 12.5. & /en 249  ARTICLE 12.7 Use of electronic means 1. Each Party shall conduct covered procurement by electronic means to the widest extent possible and shall cooperate in developing and expanding the use of electronic means in government procurement systems. 2. If a procuring entity conducts a covered procurement by electronic means, it shall: (a) ensure that the procurement is conducted using information technology systems and software, including those related to authentication and encryption of information, that are generally available and interoperable with other generally available information technology systems and software; and (b) maintain mechanisms that ensure the integrity of requests for participation and tenders, including establishment of the time and receipt and the prevention of inappropriate access. ARTICLE 12.8 Conduct of procurement A procuring entity shall conduct covered procurement in a transparent and impartial manner that avoids conflicts of interest, prevents corrupt practices and that is consistent with this Chapter, using the following methods: open tendering, selective tendering or limited tendering. Each Party shall adopt or maintain sanctions against corrupt practices according to its law. & /en 250  ARTICLE 12.9 Rules of origin For the purposes of Article 12.6, determination of the origin of goods shall be made on a non-preferential basis. ARTICLE 12.10 Denial of benefits Without prejudice to the time-periods of the procurement procedure, and subject to prior notification to a service supplier of the other Party and, if requested, consultations with a service supplier of the other Party, a Party may deny the benefits of this Chapter to that supplier, if such supplier is a juridical person of the other Party not engaged in substantial business operation in the territory of that other Party. ARTICLE 12.11 Offsets With regard to covered procurement, a Party shall not seek, take account of, impose or enforce offsets. & /en 251  ARTICLE 12.12 Publication of procurement information 1. Each Party shall: (a) promptly publish any law, regulation, judicial decision or administrative ruling of general application, standard contract clauses that are mandated by law or regulation and incorporated by reference in notices and tender documentation and procedure regarding covered procurement, and any modifications thereof, in officially designated electronic or paper media that are widely disseminated and remain readily accessible to the public; (b) provide, if so requested by the other Party, further information concerning the application of such provisions; (c) list, in Appendices 12-F-1, 12-G-1, 12-H-1, 12-I-1 and 12-J-1, the electronic or paper media in which the Party publishes the information described in point (a); (d) list, where available in Appendices 12-F-2, 12-G-2, 12-H-2, 12-I-2 and 12-J-2, the electronic media, in which the Party publishes the notices required by Articles 12.13, 12.15(4) and 12.23(2). 2. Each Party shall promptly notify the other Party of any modification to the information listed in its Appendices to Annexes 12-F to 12-J. The Trade Council shall amend Annexes 12-F to 12-J accordingly, pursuant to point (f) of Article 22.1(6). & /en 252  ARTICLE 12.13 Publication of notices Notice of intended procurement 1. For each covered procurement, except in the circumstances described in Article 12.20, a procuring entity shall publish a notice of intended procurement, which shall be directly accessible by electronic means, free of charge, through a single point of access, for the European Union at European level and for Signatory MERCOSUR States at national level or once such single point of access is established at the MERCOSUR level. The notice of intended procurement shall remain readily accessible to the public, at least until the expiration of the time-period indicated in the notice. The electronic medium shall be listed by each Party in its Appendices to Annexes 12-F to 12-J. Each such notice shall include the information set out in Annex 12-O. Summary notice 2. For each case of intended procurement, a procuring entity shall publish a summary notice that is readily accessible, at the same time as the publication of the notice of intended procurement, in one of the WTO languages in which the WTO Agreement is authentic. Each such notice shall include the information set out in Annex 12-K. Notice of planned procurement 3. Procuring entities are encouraged to publish in the appropriate paper or electronic medium listed in Appendices to Annexes 12-F to 12-J as early as possible in each fiscal year a notice regarding their future procurement plans. Such notice should include the subject-matter of the procurement and the planned date of the publication of the notice of intended procurement. & /en 253 4. A procuring entity in Appendices 12-A-2, 12-A-3, 12-B-2, 12-B-3, 12-C-2, 12-C-3, 12-D-2, 12-D-3, 12-E-2 and 12-E-3 to Annexes 12-A to 12-E may use a notice of planned procurement as a notice of intended procurement, provided that it includes as much of the information referred to in Annex 12-O as is available and a statement that interested suppliers should express their interest in the procurement to the procuring entity. ARTICLE 12.14 Conditions for participation 1. A procuring entity shall limit any conditions for participation in a procurement to those that are essential to ensure that a supplier has the legal and financial capacities and the commercial and technical abilities to undertake the relevant procurement. 2. In assessing whether a supplier satisfies the conditions for participation, a procuring entity shall evaluate the financial capacities and commercial and technical abilities of a supplier on the basis of that supplier's business activities inside and outside the territory of the Party of the procuring entity. 3. The procuring entity may require a supplier to demonstrate relevant prior experience; it may not, however, impose the condition that, in order for a supplier to participate in a procurement, the supplier has previously been awarded one or more contracts by a procuring entity of a given Party or that the supplier has prior work experience in the territory of a given Party. 4. In making this assessment, the procuring entity shall base its evaluation on the conditions that it has specified in advance in notices or tender documentation. & /en 254 5. A procuring entity may exclude a supplier on the following grounds: (a) bankruptcy; (b) false declarations; (c) significant deficiencies in performance of any substantive requirement or obligation under a prior contract or contracts; (d) final judgments in respect of crime or serious public offences; (e) other sanctions that disqualify the supplier to contract with entities of a Party; (f) grave professional misconduct which renders the suppliers' integrity questionable; or (g) failure to pay taxes. 6. The conditions for participation established by a procuring entity as set out in paragraphs 1, 2 and 3 shall be fulfilled by the suppliers of the Parties through the presentation of the documentation required by the tender or through equivalent documentation. & /en 255  ARTICLE 12.15 Qualification of suppliers Selective tendering 1. Where a procuring entity intends to use selective tendering, the entity shall: (a) include in the notice of intended procurement at least the information specified in points (a), (b), (c), (i), (j) and (k) of: Annex 12-O and invite suppliers to submit a request for participation; and (b) provide, by the commencement of the time period for tendering, at least the information specified in points (d) to (h) of Annex 12-O to the qualified suppliers. 2. A procuring entity shall recognise as qualified suppliers any domestic supplier and any supplier of the other Party that meets the conditions for participation in a particular procurement, unless the procuring entity states in the notice of intended procurement any limitation regarding the number of suppliers permitted to tender and the criteria for selecting the limited number of suppliers. 3. Where the tender documentation is not made publicly available on the date of publication of the notice referred to in paragraph 1, a procuring entity shall ensure that those documents are made available at the same time to all qualified suppliers selected in accordance with paragraph 2. & /en 256 Multi-use lists 4. If a Party's law provides that procuring entities may maintain a multi-use list of suppliers, it shall ensure that a notice inviting interested suppliers to apply for inclusion on the list is: (a) published annually; and (b) where published by electronic means, made available continuously, in the appropriate medium listed in Appendices to Annexes 12-F to 12-J. Such a notice shall include the information set out in Annex 12-L. 5. Notwithstanding paragraph 4, if a multi-use list is valid for 3 (three) years or less, a procuring entity may publish the notice referred to in paragraph 4 only once, at the beginning of the period of validity of the list, provided that the notice: (a) states the period of validity and that further notices will not be published; and (b) is published by electronic means and is made available continuously during the period of its validity. 6. A procuring entity shall allow suppliers to apply at any time for inclusion on a multi-use list and shall include on the list all qualified suppliers within a reasonably short time. & /en 257 7. Where a supplier that is not included on a multi-use list submits a request for participation in a procurement based on a multi-use list and all the required documents relating thereto, within the time period provided for in Annex 12-M, a procuring entity shall examine the request. The procuring entity shall not exclude the supplier from consideration in respect of the procurement on the grounds that it has insufficient time to examine the request, unless, in exceptional cases, due to the complexity of the procurement, the entity is not able to complete the examination of the request within the time period allowed for the submission of tenders. Entities listed in Appendices 12-A-2, 12-A-3, 12-B-2, 12-B-3, 12-C-2, 12-C-3, 12-D-2, 12-D-3, 12-E-2 and 12-E-3 8. A procuring entity listed in Appendices 12-A-2, 12-A-3, 12-B-2, 12-B-3, 12-C-2, 12-C-3, 12-D-2, 12-D-3, 12-E-2 and 12-E-3 may use a notice inviting suppliers to apply for inclusion on a multi-use list as a notice of intended procurement, provided that: (a) the notice is published in accordance with paragraph 4 and includes the information listed in Annex 12-L, as much of the information listed in Annex 12-O as is available and a statement that it constitutes a notice of intended procurement or that only the suppliers on the multi-use list will receive further notices of procurement covered by the multi-use list; and (b) the procuring entity promptly provides to suppliers that have expressed to it an interest in a given procurement information sufficient to allow them to assess their interest in the procurement, including all remaining information required in Annex 12-O, to the extent such information is available. & /en 258 9. A supplier having applied for inclusion on a multi-use list in accordance with paragraph 6 may be allowed by a procuring entity covered under Appendices 12-A-2, 12-A-3, 12-B-2, 12-B-3, 12-C-2, 12-C-3, 12-D-2, 12-D-3, 12-E-2 and 12-E-3 to tender in a given procurement, if there is sufficient time for the procuring entity to examine whether it satisfies the conditions for participation. Information on procuring entity decisions 10. A procuring entity shall promptly inform any supplier that submits a request for participation in a procurement or an application for inclusion on a multi-use list of the procuring entity's decision with respect to the request or application. 11. The procuring entity shall promptly inform the supplier and, on request of the supplier, promptly provide the supplier with a written explanation of the reasons for its decision, if the entity: (a) rejects a supplier's request for participation in a procurement or its application for inclusion on a multi-use list; (b) ceases to recognise a supplier as qualified; or (c) removes a supplier from a multi-use list. & /en 259  ARTICLE 12.16 Technical specifications 1. A procuring entity shall not prepare, adopt or apply any technical specification or prescribe any conformity assessment procedure with the purpose or the effect of limiting competition, creating unnecessary obstacles to international trade, or discriminating between suppliers. 2. In prescribing the technical specifications for the goods or services being procured, a procuring entity shall, where appropriate: (a) set out the technical specifications in terms of performance and functional requirements, rather than design or descriptive characteristics; and (b) base the technical specifications on international standards, where these exist; otherwise on national technical regulations, recognized national standards or building codes; each reference shall be accompanied by the words "or equivalent". 3. Where design or descriptive characteristics are used in the technical specifications, a procuring entity should indicate, where appropriate, that it will consider tenders of equivalent goods or services that demonstrably fulfil the requirements of the procurement by including words such as "or equivalent" in the tender documentation. 4. A procuring entity shall not prescribe technical specifications that require or refer to a particular trademark or trade name, patent, copyright, design, type, specific origin, producer or supplier, unless there is no other sufficiently precise or intelligible way of describing the procurement requirements and provided that, in such cases, the entity includes words such as "or equivalent" in the tender documentation. & /en 260 5. A procuring entity shall not seek or accept, in a manner that would have the effect of precluding competition, advice that may be used in the preparation of adoption of any technical specification for a specific procurement from a person that may have a commercial interest in the procurement. 6. For greater certainty, a Party, including its procuring entities, may, in accordance with this Article, prepare, adopt or apply technical specifications to promote the conservation of natural resources or protect the environment. ARTICLE 12.17 Tender documentation 1. A procuring entity shall make available to suppliers tender documentation that includes all information necessary to permit suppliers to prepare and submit responsive tenders. Unless already provided in the notice of intended procurement, such documentation shall include a complete description of the following issues: (a) the procurement, including the nature and quantity of the goods or services to be procured or, where the quantity is not known, the estimated quantity and any requirements to be fulfilled, including any technical specifications, conformity assessment certification, plans, drawings or instructional materials; (b) any conditions for participation of suppliers, including a list of information and documents that suppliers are required to submit in connection therewith; & /en 261 (c) all evaluation criteria to be considered in the awarding of the contract and, except where the price is the sole criterion, the relative importance of such criteria; (d) where the procuring entity conducts the procurement by electronic means, any authentication and encryption requirements or other requirements related to the submission of information by electronic means; (e) where the procuring entity holds an electronic auction, the rules, including identification of the elements of the tender related to the evaluation criteria, on which the auction will be conducted; (f) where there is a public opening of tenders, the date, time and place for the opening and, where appropriate, the persons authorised to be present; (g) any other terms or conditions, including terms of payment and any limitation to the means by which tenders may be submitted, for instance on paper or by electronic means; and (h) any dates for the delivery of goods or the supply of services. 2. In establishing in the tender documentation any delivery date for the goods or services being procured, a procuring entity shall take into account such factors as the complexity of the procurement, the extent of subcontracting anticipated and the realistic time required for production, de-stocking and transport of goods from the point of supply or for supply of services. 3. The evaluation criteria set out in the notice of intended procurement or tender documentation may include, among others, price and other cost factors, quality, technical merit, environmental characteristics and terms of delivery. & /en 262 4. A procuring entity shall promptly provide the tender documentation to any supplier participating in the procurement, if so requested by such supplier, and reply to any reasonable request for relevant information by a supplier participating in the procurement, provided that such information does not give that supplier an advantage over its competitors in the procurement and that the request was presented within the applicable time limits. 5. Where, prior to the assessment of tenders in accordance with Article 12.22, a procuring entity modifies or amends the criteria or requirements set out in the notice of intended procurement or tender documentation provided to participating suppliers, it shall transmit in writing all such modifications: (a) to all suppliers that are participating at the time the information is amended, if such suppliers are known, and in all other cases, in the same manner as the original information; and (b) at a time that allows such suppliers to modify and re-submit amended tenders, as appropriate. 6. Procuring entities may require the participating suppliers to provide guarantees for maintaining the offer, and the successful supplier to provide a guarantee for the execution. & /en 263  ARTICLE 12.18 Time periods A procuring entity shall, in accordance with its own needs, provide sufficient time for suppliers to prepare and submit requests for participation and responsive tenders, taking into account such factors as the nature and complexity of the procurement, the extent of subcontracting anticipated, and the time for transmitting tenders from foreign as well as domestic points where electronic means are not used. Such time periods, including any extension thereof, shall be the same for all interested or participating suppliers. The applicable time periods are set out in Annex 12-M. ARTICLE 12.19 Negotiations 1. If a Party's law provides that procuring entities may conduct procurement through negotiations, the procuring entities may do so in the following cases: (a) in the context of procurements in which they have indicated such intent in the notice of intended procurement; or (b) where it appears from the evaluation that no tender is obviously the most advantageous in terms of the specific evaluation criteria set forth in the notices or tender documentation. & /en 264 2. A procuring entity shall: (a) ensure that any elimination of suppliers participating in negotiations is carried out in accordance with the evaluation criteria set out in the notices or tender documentation; and (b) when negotiations are concluded, provide a common deadline for the remaining suppliers to submit any new or revised tenders. ARTICLE 12.20 Limited tendering 1. Provided that the tendering procedure is not used to avoid competition or to protect domestic suppliers, a procuring entity may award contracts by limited tendering, in the following circumstances: (a) where: (i) no tenders were submitted, or no suppliers requested participation; (ii) no tenders that conform to the essential requirements of the tender documentation were submitted; (iii) no suppliers satisfied the conditions for participation; or (iv) the tenders submitted have involved collusion, provided that the requirements of the tender documentation are not substantially modified; & /en 265 (b) where, for works of art, or for reasons connected with the protection of exclusive intellectual property rights, such as patents or copyrights, or proprietary information, or where there is an absence of competition for technical reasons, the goods or services can be supplied only by a particular supplier and no reasonable alternative or substitute exists; (c) for additional deliveries by the original supplier of goods and services that were not included in the initial procurement where a change of supplier for such additional goods or services: (i) cannot be made for economic or technical reasons such as requirements of interchangeability or interoperability with existing equipment, software, services or installations procured under the initial procurement; and (ii) would cause significant inconvenience or substantial duplication of costs for the procuring entity; (d) for goods purchased on a commodity market; (e) where a procuring entity procures a prototype or a first good or service that is developed at its request in the course of, and for, a particular contract for research, experiment, study, or original development; when such contracts have been fulfilled, subsequent procurements of goods or services shall be subject to this Chapter; (f) insofar as is strictly necessary where for reasons of urgency brought about by events unforeseeable by the procuring entity, the goods or services could not be obtained in time by means of an open tendering procedure or selective tendering; & /en 266 (g) where a contract is awarded to a winner of a design contest provided that the contest has been organised in a manner that is consistent with the principles of this Chapter, and the participants are judged by an independent jury with a view to awarding a design contract to a winner; or (h) for purchases made under exceptionally advantageous conditions that only arise in the very short term, such as unusual disposals by juridical persons that normally are not suppliers, or disposals of assets of businesses in liquidation or receivership. 2. A procuring entity shall maintain records or prepare written reports providing specific justification for any contract awarded under paragraph 1. ARTICLE 12.21 Electronic auctions Where a procuring entity intends to conduct a covered procurement using an electronic auction, the entity shall provide each participant, before commencing the electronic auction, with: (a) the automatic evaluation method, including the mathematical formula, that is based on the evaluation criteria set out in the tender documentation and that are to be used in the automatic ranking or re-ranking during the auction; (b) the results of any initial evaluation of the elements of its tender where the contract is to be awarded on the basis of the most advantageous tender; and (c) any other relevant information relating to the conduct of the auction. & /en 267  ARTICLE 12.22 Treatment of tenders and award of contracts 1. A procuring entity shall receive, open and treat all tenders under procedures that guarantee the fairness and impartiality of the procurement process and the confidentiality of tenders. 2. A procuring entity shall not penalise any supplier whose tender is received after the time specified for receiving tenders if the delay is due solely to mishandling on the part of the procuring entity. 3. To be considered for an award, a tender shall be submitted in writing and shall, at the time of opening, comply with the essential requirements set out in the tender documentation and, where applicable, in the notices, and it shall be from a supplier that satisfies the conditions for participation. 4. Unless a procuring entity determines that it is not in the public interest to award a contract, the entity shall award the contract to the supplier that the entity has determined to be capable of fulfilling the terms of the contract and that, based solely on the evaluation criteria specified in the notices and tender documentation, has submitted the most advantageous tender or, where price is the sole criterion, the lowest price. 5. Where a procuring entity receives a tender with a price that is abnormally lower than the prices in other tenders submitted, it may verify with the supplier that it satisfies the conditions for participation and is capable of fulfilling the terms of the contract. 6. A procuring entity shall not use options, cancel a procurement, or modify awarded contracts in a manner that circumvents the obligations under this Chapter. & /en 268 7. Each Party may provide that if, for reasons imputable to the successful supplier, the contract is not concluded within a reasonable time, or the successful supplier does not fulfil the guarantee for the execution of the contract referred to in Article 12.17 or does not comply with the contract terms, the contract may be awarded to the supplier that has submitted the next most advantageous tender. ARTICLE 12.23 Transparency of procurement information 1. A procuring entity shall promptly inform participating suppliers of the entity's contract award decisions and, on the request of a supplier, shall do so in writing. Subject to paragraphs 2 and 3 of Article 12.24, a procuring entity shall, on request, provide an unsuccessful supplier with an explanation of the reasons why the entity did not select its tender and the relative advantages of the successful supplier's tender. 2. After the award of each contract covered by this Chapter, a procuring entity shall as early as possible according to the time limits established in each Party's law, publish a notice in the appropriate paper or electronic media listed in Appendices to Annexes 12-F to 12-J. Where only an electronic medium is used, the information shall remain readily available for a reasonable period of time. The notice shall include at least the following information: (a) a description of the goods or services procured which may include the nature and the quantity of the goods procured and the nature and the extent of the services procured; (b) the name and address of the procuring entity; (c) the name of the successful supplier; & /en 269 (d) the value of the successful tender or the highest and lowest offers taken into account in the award of the contract; (e) the date of the award; and (f) the type of procurement method used, and if limited tendering was used a description of the circumstances justifying the use of limited tendering. 3. Each Party shall communicate to the other Party the available and comparable statistical data relevant to the procurement covered by this Chapter. ARTICLE 12.24 Disclosure of information 1. On request of a Party, the other Party shall promptly provide all relevant information about the adjudication of a covered procurement, in order to determine if the procurement was conducted in accordance with the rules of this Chapter. In cases where release of this information would prejudice competition in future tenders, the Party that receives that information shall not disclose it to any supplier, except after consultation with, and agreement of, the Party that provided the information. 2. Notwithstanding any other provision of this Chapter, a Party, including its procuring entities, shall not provide to any supplier information that might prejudice fair competition between suppliers. & /en 270 3. Nothing in this Chapter shall be construed as requiring a Party, including its procuring entities, authorities and review bodies, to disclose confidential information where such disclosure: (a) would impede law enforcement; (b) might prejudice fair competition between suppliers; (c) would prejudice the legitimate commercial interests of particular persons, including the protection of intellectual property; or (d) would otherwise be contrary to the public interest. ARTICLE 12.25 Domestic review procedures 1. Each Party shall establish or maintain timely, effective, transparent and non-discriminatory administrative or judicial review procedures through which a supplier may challenge: (a) a breach of the Chapter; or (b) a failure to comply with a Party's measures implementing this Chapter, if the supplier does not have a right to challenge directly a breach of the Chapter under the law of a Party, arising in the context of a covered procurement, in which the supplier has, or has had, an interest. The procedural rules for all challenges shall be in writing and made publicly available. & /en 271 2. Each Party may foresee in its law that, in the event of a complaint by a supplier arising in the context of covered procurement, the Party concerned shall encourage its procuring entity and the supplier to seek resolution of the complaint through consultations. The procuring entity shall accord impartial and timely consideration to any such complaint in a manner that is not prejudicial to the supplier's participation in ongoing or future procurement or its right to seek corrective measures under the administrative or judicial review procedure. 3. Each supplier shall be allowed a sufficient period of time to prepare and submit a challenge, which may in no case be less than 10 (ten) days from the time when the basis of the challenge became known or reasonably should have become known to the supplier. 4. Each Party shall establish or designate at least one impartial administrative or judicial authority that is independent of its procuring entities to receive and review a challenge by a supplier arising in the context of a covered procurement. 5. Where a body other than an authority referred to in paragraph 4 initially reviews a challenge, the Party shall ensure that the supplier may appeal the initial decision to an impartial administrative or judicial authority that is independent of the procuring entity whose procurement is the subject of the challenge. A review body that is not a court shall either be subject to judicial review or have procedural guarantees which shall provide that: (a) the procuring entity responds in writing to the challenge and discloses all relevant documents to the review body; (b) the participants to the proceedings have the right to be heard prior to a decision of the review body being made on the challenge; (c) the participants to the proceedings have the right to be represented and accompanied; & /en 272 (d) the participants to the proceedings have access to all proceedings; (e) the participants to the proceedings have the right to request that the proceedings take place in public and that witnesses may be presented; and (f) decisions or recommendations relating to challenges by suppliers be provided, within a reasonable time, in writing, with an explanation of the basis for each decision or recommendation. 6. Each Party shall adopt or maintain procedures that provide for: (a) rapid interim measures to preserve the supplier's opportunity to participate in the procurement. Such interim measures may result in suspension of the procurement process. The procedures may provide that overriding adverse consequences for the interests concerned, including the public interest, may be taken into account when deciding whether such measures should be applied. Just cause for not acting shall be provided in writing; and (b) corrective action or compensation for the loss or damages suffered, which may be limited to either the costs for the preparation of the tender or the costs relating to the challenge, or both, if a review body determines that there has been a breach or a failure as referred to in paragraph 1. & /en 273  ARTICLE 12.26 Amendments and rectifications of coverage 1. A Party may propose to amend or rectify its respective Annexes 12-A to 12-E. Amendments 2. If a Party intends to amend its Annexes referred to in paragraph 1, the Party shall: (a) notify the other Party in writing; and (b) include in the notification a proposal for appropriate compensatory adjustments to the other Party to maintain a level of coverage comparable to that existing prior to the amendment. 3. Notwithstanding point (b) of paragraph 2, a Party does not need to provide compensatory adjustments if the amendment covers an entity over which the Party has effectively eliminated its control or influence. 4. The other Party may object to the amendment if: (a) an adjustment proposed under point (b) of paragraph 2 is not adequate to maintain a comparable level of mutually agreed coverage; or (b) the amendment covers an entity over which the Party has not effectively eliminated its control or influence under paragraph 3. The other Party shall object in writing within 45 (forty-five) days of receipt of the notification referred to in point (a) of paragraph 2. If no such objection is submitted within 45 (forty-five) days after having received the notification, the Party shall be deemed to have agreed to the proposed amendment. & /en 274 Rectifications 5. The following changes to a Party's Annexes shall be considered a rectification of a purely formal nature, provided that they do not affect the mutually agreed coverage provided for in the Chapter: (a) a change in the name of an entity; (b) a merger of two or more entities listed within an Appendix; and (c) the separation of an entity listed in an Appendix into 2 (two) or more entities that are all added to the entities listed in the same Appendix. The Party making such rectification of a purely formal nature shall not be obliged to provide for compensatory adjustments 6. In the case of proposed rectifications to a Party's Annexes, that Party shall notify the proposed rectifications to the other Party every 2 (two) years following the date of entry into force of this Agreement. & /en 275 7. A Party may notify the other Party of an objection to a proposed rectification within 45 (forty-five) days after the receipt of the notification. If a Party submits an objection, it shall set out the reasons why it believes the proposed rectification is not a change provided for in paragraph 5, and describe the effect of the proposed rectification on the mutually agreed coverage provided for in this Chapter. If no such objection is submitted in writing within 45 (forty-five) days after the receipt of the notification, the Party shall be deemed to have agreed to the proposed rectification. Consultations and Dispute resolution 8. If the other Party objects to the proposed amendment or rectification, the Parties shall seek to resolve the issue through consultations. If no agreement is found within 60 (sixty) days of receipt of the objection, the Party seeking to modify or rectify its Annexes may refer the matter to the dispute settlement procedure established in Chapter 21 unless the Parties agree to extend the deadline. 9. The consultation procedure under paragraph 8 is without prejudice to the consultations provided for in Chapter 21. 10. If a Party does not object to the proposed amendment pursuant to paragraphs 2 and 3 or to the proposed rectification pursuant to paragraph 5, or the amendment or rectifications are agreed between the Parties through consultations or there is a final settlement of the matter under Chapter 21, the Trade Council shall amend the relevant Annex to reflect the agreed amendment or rectifications or the agreed compensatory adjustments. & /en 276  ARTICLE 12.27 Subcommittee on government procurement 1. The Subcommittee on government procurement, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 22.3: (a) review the mutual opening of procurement markets; (b) exchange information relating to the government procurement opportunities in each Party including exchanges on procurement statistical data; and (c) discuss the extent and the means of cooperation in government procurement between the Parties as referred to in Article 12.28. ARTICLE 12.28 Cooperation in government procurement 1. The Parties shall cooperate to ensure the effective implementation of this Chapter. The Parties shall use the available and existing instruments, resources and mechanisms. 2. In particular, cooperation activities in this area shall be carried out, among other activities, through: (a) exchange of information, good practices, statistical data, experts, experiences and policies in areas of mutual interest; & /en 277 (b) exchange of good practices regarding the use of sustainable procurement practices and other areas of mutual interest; (c) promotion of networks, seminars and workshops in topics of mutual interest; (d) transfer of knowledge, including contacts between experts from the European Union and Signatory MERCOSUR States; and (e) sharing of information between the European Union and Signatory MERCOSUR States, with a view to facilitate access to the government procurement markets of the Parties' suppliers, in particular for micro, small and medium size enterprises. & /en 278  CHAPTER 13 INTELLECTUAL PROPERTY SECTION A GENERAL PROVISIONS AND PRINCIPLES ARTICLE 13.1 General provisions 1. Each Party affirms the rights and obligations to each other under the WTO, the TRIPS Agreement and any other multilateral agreement related to intellectual property to which it is a Party. 2. Each Party shall be free to determine the appropriate method of implementing the provisions of this Chapter within its own legal system and practice, in a manner consistent with the objectives and principles of the TRIPS Agreement and this Chapter. & /en 279  ARTICLE 13.2 Objectives The objectives of this Chapter are to: (a) facilitate access, production and commercialisation of innovative and creative products and foster trade and investment between the Parties, contributing to a more sustainable, equitable and inclusive economy for the Parties; (b) achieve an adequate and effective level of protection and enforcement of intellectual property rights that provides incentives and rewards to innovation while contributing to the effective transfer and dissemination of technology and favouring social and economic welfare and the balance between the rights of the holders and the public interest; and (c) foster measures that will help the Parties to promote research and development, and access to knowledge, including to a rich public domain. ARTICLE 13.3 Nature and scope of obligations 1. For the purposes of this Agreement, "intellectual property rights" refer to all categories of intellectual property that are the subject of Sections 1 to 7 of Part II of the TRIPS Agreement and Articles 13.9 to 13.43 of this Agreement. & /en 280 2. Protection of intellectual property includes protection against unfair competition as referred to in Article 10bis of the Paris Convention for the Protection of Industrial Property, done in Paris on 20 March 1883, as last revised at Stockholm on 14 July 1967 (hereinafter referred to as "Paris Convention"). 3. Nothing in this Chapter shall prevent a Party from adopting measures necessary to prevent the abuse of intellectual property rights by right holders or the resort to practices which unreasonably restrain trade or adversely affect the international transfer of technology, provided that such measures are consistent with this Chapter. 4. A Party shall not be obliged to afford through its law more extensive protection than is required by this Chapter. This Chapter does not preclude a Party from applying, through its law, higher standards for the protection and enforcement of intellectual property rights, provided that they do not violate this Chapter. ARTICLE 13.4 Principles 1. Each Party recognises that the protection and enforcement of intellectual property rights can and must be done in a manner conducive to economic, social and scientific progress. Each Party shall ensure the enforcement of intellectual property rights within its own legal system and practice. 2. In formulating or amending its laws and regulations, each Party may establish exceptions and flexibilities permitted by the multilateral instruments to which the Parties are signatories. 3. The Parties reaffirm the provisions in the TRIPS Agreement regarding competition. & /en 281 4. The Parties support the attainment of the United Nations Sustainable Development Goals. 5. The Parties support the World Health Assembly Resolution WHA 60.28 and the Pandemic Influenza Preparedness Framework adopted at the sixty-fourth World Health Assembly. 6. The Parties recognise the importance of promoting the implementation of Global Strategy and Plan of Action on Public Health, Innovation and Intellectual Property, adopted by the World Health Assembly on 24 of May 2008 (Resolution WHA 61.21 as amended by Resolution WHA 62.16). 7. The Parties affirm the Development Agenda recommendations, adopted in 2007 by the General Assembly of the World Intellectual Property Organization (hereinafter referred to as "WIPO"). 8. Where the acquisition of an intellectual property right is subject to the right being granted or registered, each Party shall make best efforts to ensure that the procedures for grant or registration of the right are conducive to granting or registration within a reasonable period of time so as to avoid unwarranted curtailment of the period of protection. & /en 282  ARTICLE 13.5 National treatment Each Party shall accord to the nationals1 of the other Party treatment no less favourable than that it accords to its own nationals with regard to the protection2 of intellectual property rights covered by this Chapter, subject to the exceptions provided for in Articles 3 and 5 of the TRIPS Agreement3. 1 For the purposes of this Chapter, "national" means, in respect of the relevant intellectual property right, a person of a Party that would meet the criteria for eligibility for protection provided for in the TRIPS Agreement or multilateral agreements concluded and administered under the auspices of WIPO, as appropriate, to which a Party is a contracting party. 2 For the purposes of Article 13.5, "protection" includes matters affecting the availability, acquisition, scope, maintenance and enforcement of intellectual property rights as well as those matters affecting the use of intellectual property rights specifically addressed in this Chapter. 3 In respect of performers, producers of phonograms and broadcasting organisations, this obligation only applies in respect of the rights provided under this Chapter. & /en 283  ARTICLE 13.6 Protection of biodiversity and traditional knowledge 1. The Parties recognise the importance and value of biological diversity and its components and of the associated traditional knowledge, innovations and practices of indigenous and local communities1. The Parties furthermore affirm their sovereign rights over their natural resources and their rights and obligations as established by the Convention of Biological Diversity of 1992, done in Rio de Janeiro on 5 June 1992 (hereinafter referred to as "CBD") with respect to access to genetic resources, and to the fair and equitable sharing of benefits arising out of the utilisation of these genetic resources. 2. The Parties affirm, recognising the special nature of agricultural biodiversity, its distinctive features and problems needing distinctive solutions, that access to genetic resources for food and agriculture shall be subject to specific treatment in accordance with the International Treaty on Plant Genetic Resources for Food and Agriculture, done in Rome on 3 November 2001 (hereinafter referred to as "International Treaty on Plant Genetic Resources for Food and Agriculture"). 3. The Parties may, by mutual agreement, review this Article subject to the results and conclusions of multilateral discussions. 1 For the purposes of Article 13.6, "indigenous and local communities" may include descendants of enslaved Africans and small-scale farmers. & /en 284  ARTICLE 13.7 Exhaustion Each Party shall be free to establish its own regime for exhaustion of intellectual property rights subject to the TRIPS Agreement. ARTICLE 13.8 TRIPS Agreement and public health 1. The Parties recognise the importance of the Declaration on the TRIPS Agreement and Public Health, adopted on 14 November 2001 (hereinafter referred to as the "Doha Declaration") by the Ministerial Conference of the WTO. In interpreting and implementing the rights and obligations under this Chapter, the Parties shall ensure consistency with the Doha Declaration. 2. Each Party shall implement Article 31bis of the TRIPS Agreement, as well as the Annex and Appendix to the Annex thereto, which entered into force on 23 January 2017. & /en 285  SECTION B STANDARDS CONCERNING INTELLECTUAL PROPERTY RIGHTS SUB-SECTION 1 COPYRIGHT AND RELATED RIGHTS1 ARTICLE 13.9 International agreements Each Party affirms its rights and obligations under the following international agreements, taking into consideration that agreements are not binding on those that are not parties to them: (a) the Berne Convention for the Protection of Literary and Artistic Works, done in Berne on 9 September 1886 as amended on 28 September 1979 (hereinafter referred to as "the Berne Convention"); (b) the International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organisations, done at Rome on 18 May 1964 (hereinafter referred to as the "Rome Convention"); 1 The Parties shall be free, in their laws and regulations, to use different names for the rights set out in this Sub-section, provided the agreed level of protection is ensured. & /en 286 (c) the Marrakesh Treaty to Facilitate Access to Published Works for Persons Who Are Blind, Visually Impaired or Otherwise Print Disabled, adopted at Marrakesh on 27 June 2013; (d) the WIPO Copyright Treaty, done in Geneva on 20 December 1996; (e) the WIPO Performances and Phonograms Treaty, done in Geneva on 20 December 1996; and (f) the Beijing Treaty on Audiovisual Performances, done in Beijing on 24 June 2012. ARTICLE 13.10 Authors Each Party shall provide authors with the exclusive right to authorise or prohibit: (a) direct or indirect, temporary or permanent reproduction by any means and in any form, in whole or in part, of their works; (b) any form of distribution to the public by sale or otherwise of the original of their works or of copies thereof; (c) any communication to the public of their works, by wire or wireless means; and (d) the making available to the public of their works in such a way that members of the public may access them from a place and at a time individually chosen by them. & /en 287  ARTICLE 13.11 Performers Each Party shall provide performers with the exclusive right to authorise or prohibit: (a) the fixation of their performances; (b) the direct or indirect, temporary or permanent reproduction by any means and in any form, in whole or in part of fixations of their performances; (c) the distribution to the public, by sale or otherwise, of the fixations of their performances; (d) the broadcasting by wireless means or by wire means if the laws and regulations of a Party provides for it, and the communication to the public of their performances, except if the performance is itself already a broadcast performance or is made from a fixation; and (e) the making available to the public of fixations of their performances in such a way that members of the public may access them from a place and at a time individually chosen by them. & /en 288  ARTICLE 13.12 Producers of phonograms Each Party shall provide phonogram producers with the exclusive right to authorise or prohibit: (a) the direct or indirect, temporary or permanent reproduction by any means and in any form, in whole or in part, of their phonograms; (b) the distribution to the public, by sale or otherwise, of their phonograms, including copies thereof; and (c) the making available to the public of their phonograms in such a way that members of the public may access them from a place and at a time individually chosen by them. ARTICLE 13.13 Broadcasting organisations Each Party may stipulate the legal requirements in its laws and regulations as to what is to be considered a broadcasting organisation and shall provide broadcasting organisations with the exclusive right to authorise or prohibit: (a) the fixation of their broadcasts; (b) the direct or indirect, temporary or permanent reproduction by any means and in any form, in whole or in part, of fixations of their broadcasts; & /en 289 (c) the making available to the public, by wire or wireless means, of fixations of their broadcasts, whether these broadcasts are transmitted by wire or over the air, including by cable or satellite in such a way that members of the public may access them from a place and at a time individually chosen by them; (d) the distribution to the public, by sale or otherwise, of fixations of their broadcasts1; and (e) the rebroadcasting of their broadcasts by wireless means, or if the Party's laws and regulations so provide, retransmission by wire means, as well as the communication to the public of their broadcasts if such communication is made in places accessible to the public against payment of an entrance fee2. 1 Points (c) and (d) of Article 13.13 shall not apply to a Party to the extent that that Party does not provide in its laws and regulations for the rights set out therein. In such case, the other Parties may exclude broadcasting organisations of that Party from the protection granted in points (c) and (d) of Article 13.13, and the obligation under Article 13.5 shall not apply in respect of the rights provided for in points (c) and (d) of Article 13.13. 2 Each Party may grant more extensive rights as regards the communication to the public by broadcasting organisations. & /en 290  ARTICLE 13.14 Right to remuneration for broadcasting and communication to the public of phonograms published for commercial purposes 1. Each Party shall provide a right in order to ensure that remuneration is paid by the user to the performers and producers of phonograms, if a phonogram published for commercial purposes, or a reproduction of such a phonogram, is used for broadcasting by wireless means or for any communication to the public1. 2. Each Party shall provide that the remuneration referred to in paragraph 1 be claimed from the user by the performer or by the producer of a phonogram or by both. Each Party may enact legislation that, in the absence of an agreement between performers and producers of phonograms, sets the terms according to which performers and producers of phonograms are to share such remuneration. 1 Each Party may grant more extensive rights, in place of the right to remuneration or in addition to this right, as regards the broadcasting and communication to the public of phonograms published for commercial purposes, to performers and producers of phonograms. & /en 291  ARTICLE 13.15 Term of protection 1. The rights of the author of a literary or artistic work within the meaning of Article 2 of the Berne Convention shall run for the life of the author and for at least 50 (fifty) years after the author's death or, if the Party's laws and regulations so provide, for 70 (seventy) years after the author's death. With respect to photographic and cinematographic works, each Party shall establish the term of protection in accordance with its laws and regulations. 2. In the case of a work of joint authorship, the terms referred to in paragraph 1 shall be calculated from the death of the last surviving author. 3. In the case of anonymous or pseudonymous works, the term of protection shall run for at least 50 (fifty) years after the work is lawfully made available to the public or, if the Party's laws and regulations so provide, for 70 (seventy) years after the work is lawfully made available to the public. Notwithstanding the first sentence, if the pseudonym adopted by the author leaves no doubt as to the author's identity, or if the author discloses his or her identity during the period referred to in the first sentence, the term of protection applicable shall be that laid down in paragraph 1. 4. The rights of performers in a performance other than fixed in a phonogram shall expire not less than 50 (fifty) years after the date of the performance. & /en 292 5. The rights of performers and producers of phonograms shall not expire for at least 50 (fifty) years after the fixation is lawfully published or lawfully communicated to the public or, if the Party's laws and regulations so provide, 70 (seventy) years after the fixation is lawfully published or lawfully communicated to the public1. Each Party may, in accordance with its laws and regulations, adopt effective measures to ensure that the profits generated during the 20 (twenty) years of protection beyond 50 (fifty) years are fairly shared between performers and producers. 6. The term of protection of the rights of the broadcasting organisations shall be at least 20 (twenty) years from the first broadcast or, if a Party's laws and regulations so provide, 50 (fifty) years from the first broadcast. 7. The terms laid down in this Article shall be calculated from the 1st (first) of January of the year following the event which gives rise to them. 8. Each Party may provide for longer terms of protection than those provided for in this Article. ARTICLE 13.16 Resale right 1. Each Party may provide, for the benefit of the author of graphic or plastic art, a resale right, defined as an inalienable right, which cannot be waived, even in advance, to receive a percentage of the price obtained from any resale of that work, after the first transfer of that work by the author. 1 Each Party may provide that the publication or lawful communication to the public of the fixation of the performance or of the phonogram must occur within a defined period of time of the date of the performance (in the case of the performers) or the date of the fixation (in the case of producers of phonograms). & /en 293 2. The right referred to in paragraph 1 applies to all acts of resale involving as sellers, buyers or intermediaries art market professionals, such as salesrooms, art galleries and, in general, any dealers in works of art. 3. Each Party may provide that the right referred to in paragraph 1 does not apply to acts of resale if the seller has acquired the work directly from the author less than 3 (three) years before that resale and if the resale price does not exceed a minimum amount. 4. Each Party may provide that authors who are nationals of the other Party and their successors in title enjoy the resale right in accordance with this Article and the laws and regulations of the Party concerned provided that the laws and regulations of the country of which the author or the author's successor in title is a national permits resale right protection in that country for authors from the Party concerned and their successors in title. ARTICLE 13.17 Cooperation on collective management of rights 1. The Parties shall promote cooperation, transparency and non-discrimination of collective management organisations, in particular as regards the revenues they collect, the deductions they apply to such revenues, the use of the royalties collected, the distribution policy and their repertoire, including in the digital environment. & /en 294 2. If a collective management organisation established in the territory of a Party represents a collective management organisation established in the territory of another Party by way of a representation agreement, the former Party shall seek to ensure that the representing collective management organisation: (a) does not discriminate against entitled members of the represented organisation; and (b) pays the amounts owed to the represented organisation accurately, regularly, diligently and in a fully transparent manner and provides the represented organisation with information on the amounts of revenues collected on its behalf and the deductions made. ARTICLE 13.18 Exceptions and limitations 1. Each Party shall confine exceptions and limitations to the rights in this Sub-Section to certain special cases which do not conflict with a normal exploitation of the work or other subject matter and do not unreasonably prejudice the legitimate interests of the right holders. 2. Each Party shall exempt from the reproduction right temporary acts of reproduction which are transient or incidental, which are an integral and essential part of a technological process and the sole purpose of which is to enable: (a) a transmission in a network between third parties by an intermediary; or (b) a lawful use of a work or other subject matter to be made, and which have no independent economic significance. & /en 295  ARTICLE 13.19 Protection of technological measures 1. Each Party shall provide adequate legal protection and effective legal remedies against the circumvention of effective technological measures that are used by right holders in connection with the exercise of their rights under this Sub-Section and that restrict acts which are not authorised by the right holders concerned or permitted by law. 2. Each Party may, if permissible under its law, ensure that right holders make available to the beneficiary of an exception or limitation the means for benefiting, to the extent necessary, from that exception or limitation. ARTICLE 13.20 Obligations concerning rights management information 1. For the purposes of this Article, "rights-management information" means any information provided by right holders which identifies the work or other subject-matter referred to in this Sub-Section, the author or any other right holder, or information about the terms and conditions of use of the work or other subject matter, and any numbers or codes that represent such information. & /en 296 2. Each Party shall provide adequate legal protection against any person knowingly performing without authority any of the following acts, if that person knows, or has reasonable grounds to know, that by so doing that person is inducing, enabling, facilitating or concealing an infringement of any copyright or any related rights: (a) the removal or alteration of any electronic rights-management information; and (b) the distribution, importation for distribution, broadcasting, communication or making available to the public of works or other subject matter protected under this Sub-Section from which electronic rights-management information has been removed or altered without authorisation. 3. Paragraph 1 applies when any of the items of information referred to in that paragraph is associated with a copy of, or appears in connection with the communication to the public of, a work or other subject matter referred to in this Sub-Section. 4. The Parties shall ensure that the obligations set out in this Article do not harm non-infringing uses. & /en 297  SUB-SECTION 2 TRADEMARKS ARTICLE 13.21 International agreements Each Party shall: (a) comply with the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks, done at Nice on 15 June 1957 (hereinafter referred to as "Nice Classification")1; and (b) make best efforts to accede to the Protocol relating to the Madrid Agreement concerning the International Registration of Marks, done in Madrid on 27 June 1989, as last amended on 12 November 2007. 1 This obligation only applies to trademarks registered after the date of adoption of the Nice Classification criteria or of accession to the instrument. & /en 298  ARTICLE 13.22 Registration procedure 1. Each Party shall establish a system for the registration of trademarks in which each final negative decision, including the partial refusal of registration, issued by the relevant trademark administration, shall be notified in writing, duly reasoned and open to challenge. 2. Each Party shall provide for the possibility to oppose applications to register trademarks or, if appropriate, the registration of trademarks. Such opposition proceedings shall be adversarial. 3. Each Party shall provide a publicly available electronic database of applications and registrations of trademarks. ARTICLE 13.23 Rights conferred by a trademark A registered trademark shall confer on the proprietor exclusive rights therein. The proprietor shall be entitled to prevent all third parties not having the proprietor's consent from using in the course of trade: (a) any sign which is identical to the trademark in relation to goods or services which are identical to those for which the trademark is registered; and & /en 299 (b) any sign which is identical to, or similar to, the trademark and is used in relation to goods or services which are identical to, or similar to, the goods or services for which the trademark is registered, if there exists a likelihood of confusion on the part of the public, which includes the likelihood of association between the sign and the trademark. ARTICLE 13.24 Well-known trademarks 1. Article 6bis of the Paris Convention shall apply, mutatis mutandis, to services. In determining whether a trademark is well-known, each Party shall take account of the knowledge of the trademark in the relevant sector of the public, including knowledge in the Party concerned which has been obtained as a result of the promotion of the trademark. 2. Article 6bis of the Paris Convention shall apply, mutatis mutandis, to goods or services which are not similar to those in respect of which a trademark is registered, provided that use of that trademark in relation to those goods or services would indicate a connection between those goods or services and the owner of the registered trademark and provided that the interests of the owner of the registered trademark are likely to be damaged by such use. 3. For the purpose of giving effect to protection of well-known trademarks, as referred to in Article 6bis of the Paris Convention and paragraphs 2 and 3 of Article 16 of the TRIPS Agreement, each Party shall take into due consideration the principles established in the Joint Recommendation Concerning Provisions on the Protection of Well-Known Marks adopted by the Assembly of the Paris Union for the Protection of Industrial Property and the General Assembly of the WIPO at the Thirty-Fourth Series of Meetings of the Assemblies of the Member States of WIPO on 20 to 29 September 1999. & /en 300  ARTICLE 13.25 Bad faith applications Each Party shall provide that a trademark may be declared invalid if the application for the registration thereof was made in bad faith by the applicant. Each Party may also provide that such a trademark shall not be registered. ARTICLE 13.26 Exceptions to the rights conferred by a trademark 1. Each Party shall provide for limited exceptions to the rights conferred by a trademark such as the fair use of descriptive terms including in the case of geographical indications, and may provide other limited exceptions if such exceptions take account of the legitimate interests of the owner of the trademark and of third parties. 2. The trademark shall not entitle the owner to prohibit a third party from using the following when used in accordance with honest practices in industrial and commercial matters: (a) his or her own name or address if that third party is a natural person; (b) indications concerning the kind, quality, quantity, intended purpose, value, geographical origin, the time of production of goods or of rendering of the service, or other characteristics of goods or services; or & /en 301 (c) the trademark, if it is necessary to indicate the intended purpose of a product or service, in particular as accessories or spare parts. SUB-SECTION 3 DESIGNS ARTICLE 13.27 International agreements Each Party shall make best efforts to accede to the Geneva (1999) Act of the Hague Agreement Concerning the International Registration of Industrial Designs, done at Geneva on 2 July 1999. ARTICLE 13.28 Protection of registered designs 1. Each Party shall provide for the protection of independently created designs that are new and original1 2. This protection shall be provided by registration and shall confer an exclusive right upon their holders in accordance with this Sub-Section. 1 For the purposes of this Article, a Party may consider that a design having individual character is original. 2 Argentina shall provide for the protection of independently created designs that are new or original. & /en 302 2. The holder of a registered design shall have the right to prevent third parties not having the holder's consent from making, offering for sale, selling, putting on the market, importing, exporting, stocking such a product or using articles bearing or embodying the protected design if such acts are undertaken for commercial purposes. ARTICLE 13.29 Term of protection The duration of protection available, including renewals, shall amount to at least 15 (fifteen) years from the date of filing the application. ARTICLE 13.30 Protection of unregistered designs Each Party may establish legal means to prevent the use of unregistered designs. ARTICLE 13.31 Exceptions and exclusions 1. Each Party may establish limited exceptions to the protection of designs, provided that such exceptions do not unreasonably conflict with the normal exploitation of protected designs and do not unreasonably prejudice the legitimate interests of the holder of the protected design, taking account of the legitimate interests of third parties. & /en 303 2. The protection of designs shall not extend to designs dictated essentially by technical or functional considerations. ARTICLE 13.32 Relation to copyright Each Party shall, to the extent that it is provided for in its laws and regulations, ensure that a design shall also be eligible for protection under its law of copyright as from the date on which the design was created or fixed in any form. Each Party shall determine the extent and conditions of such protection, including the level of originality required. SUB-SECTION 4 GEOGRAPHICAL INDICATIONS ARTICLE 13.33 Protection of geographical indications 1. This Sub-Section applies to the recognition and protection of geographical indications originating in the territory of the Parties. & /en 304 2. The Parties shall take the necessary measures to implement the protection of geographical indications referred to in paragraph 1 in their territories, determining the appropriate method for such implementation within their own legal system and practice. 3. Geographical indications of a Party shall only be subject to this Article if they are protected as geographical indications in the territory of the Party of origin under its system of registration and protection of geographical indications. 4. Each Party, having examined the legislation of the other Party in Annex 13-A and the geographical indications in Annex 13-B, and having completed an objection procedure or public consultation related to the geographical indications in Annex 13-B, undertake to protect since the date of entry into force of this Agreement those geographical indications in accordance with the level of protection laid down in this Sub-Section including the specific level of protection, notably as set out in Article 13.35(8) and Appendix 13-B-1. 5. Each Party may protect geographical indications for products other than agricultural foodstuffs, wines, spirit drinks or aromatised wines in its laws and regulations. The Parties acknowledge that geographical indications listed in Annex 13-D are protected as geographical indications in the country of origin. & /en 305  ARTICLE 13.34 Addition of new geographical indications By request of a Party, and once completed the steps described in Article 13.33(4), the Subcommittee on intellectual property rights referred to under Article 13.59 may recommend to the Trade Council to adopt a decision, pursuant to point (f) of Article 22.1(6) to add new geographical indications to Annex 13-B, including in order to transfer the geographical indications listed in Annex 13-C to Annex 13-B. ARTICLE 13.35 Scope of protection of geographical indications 1. Each Party shall provide, according to its laws and regulations, the legal means for interested parties to prevent: (a) the use of a geographical indication of the other Party listed in Parts 1 and 2 of Annex 13-B for any product that falls within the relevant product class, as specified in Section 3 of Annex 13-B and that either: (i) does not originate in the country of origin specified in Annex 13-B for that geographical indication; or (ii) originates in the country of origin specified in Annex 13-B for that geographical indication but was not produced or manufactured in accordance with the laws and regulations of the other Party that would apply if the product was for consumption in the other Party; & /en 306 (b) the use of any means in the designation or presentation of a good that indicates or suggests that the good in question originates in a geographical area other than the true place of origin, in a manner which misleads the public as to the geographical origin of the good; (c) any other use which constitutes an act of unfair competition within the meaning of Article 10bis of the Paris Convention; (d) any direct or indirect commercial use of a protected name for comparable products not complying with the product specification of the protected name, or that exploits the reputation of a geographical indication; (e) the use of a geographical indication not originating in the place indicated by the geographical indication, even if the true origin of the goods is indicated or the geographical indication is used in translation or accompanied by expressions such as "kind", "type", "style", "imitation" or the like; and (f) any misuse, imitation or deceiving use of a protected name of a geographical indication; or any false or misleading indication of a protected name of a geographical indication; or any practice liable to mislead the consumer as to the true origin, provenance and nature of the product. 2. Regarding the relationship between trademarks and geographical indications: (a) if a geographical indication is protected under this Sub-Section, each Party shall refuse the registration of a trademark for the same or a similar product the use of which would contravene this Sub-Section, provided that an application for registration of the trademark was submitted after the date of application for protection of the geographical indication on the territory concerned; trademarks registered in breach of this paragraph shall be invalidated in accordance with the law of the Parties; & /en 307 (b) for geographical indications listed in Annex 13-B at the date of entry into force of this Agreement, the date of submission of the application for protection referred to in point (a) shall be the date of the publication of the opposition procedure or public consultation in the respective territories; (c) for geographical indications referred to in Article 13.34, the date of submission of the application for protection shall be the date of the transmission of a request to another Party to protect a geographical indication; (d) without prejudice to point (e), each Party shall protect the geographical indications referred to in Annex 13-B also if a prior trademark exists; a prior trademark shall mean a trademark which has been applied for, registered or established by use, if that possibility is provided for by the laws and regulations of the Party concerned, in good faith in the territory of one Party before the date of application for protection of the geographical indication, as referred to in paragraph 1 is submitted by the other Party under this Agreement; such prior trademark may continue to be used, renewed and be subject to variations which may require the filing of new trademark applications, notwithstanding the protection of the geographical indication, provided that no grounds for the trademark's invalidity or revocation exist in the trademark law under which the trademark has been registered or established; neither the prior trademark nor the geographical indication shall be used in a way that would mislead the consumer as to the nature of the intellectual property right concerned; and (e) a Party shall not be obliged to protect a geographical indication in light of a famous, reputed or well-known trademark, if the protection is liable to mislead the consumer as to the true identity of the product. & /en 308 3. Nothing in this Sub-Section shall prevent the use by a Party, with respect to any product, of a customary name of a plant variety or an animal breed, existing in the territory of that Party1. 4. Nothing in this Sub-Section shall prevent the use by a Party of an individual component of a multi-component term that is protected as a geographical indication in the territory of that Party if such individual component is a term customary in the common language as the common name for the associated good2. 5 Nothing in this Sub-Section shall require a Party to protect a geographical indication which is identical to the term customary in common language as the common name for the associated good in the territory of that Party. 6. If a translation of a geographical indication is identical with or contains within it a term customary in common language as the common name for a product in the territory of a Party, or if a geographical indication is not identical with but contains within it such a term, this Sub-Section shall not prejudice the right of any person to use that term in association with that product. 1 The Parties define in Appendix 13-B-1 the plant varieties and animal breeds the use of which shall not be prevented. 2 The Parties define in Appendix 13-B-1 the terms for which protection is not sought or granted. & /en 309 7. With regard to homonymous geographical indications: (a) in the case of existing or future homonymous geographical indications of the Parties for products falling within the same product category1, both shall coexist per se, and each Party shall determine the practical conditions under which the homonymous indications in question shall be differentiated from each other, taking into account the need to ensure equitable treatment of the producers concerned and that consumers are not misled; and (b) if a Party, in the context of negotiations with a third country proposes to protect a geographical indication from that third country, and the name is homonymous with a geographical indication of the other Party, the latter shall be informed and be given the opportunity to comment before the name is protected. 1 In accordance with the Nice Classification and its amendments. & /en 310 8. Without prejudice to Articles 13.35(1) to 13.35(7), a specific level of protection is defined for the following cases of geographical indications listed in Annex 13-B1: (a) "Genièvre", "Jenever" or "Genever": the protection of the geographical indication "Genièvre", "Jenever" or "Genever" shall not prevent prior users of the term "Ginebra" in the territory of Argentina that have used the term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Genièvre", "Jenever" or "Genever" in Argentina, and prior users of the term "Genebra" in the territory of Brazil that have used the term in good faith and in a continuous manner prior to the publication for opposition of the geographical indication "Genièvre", "Jenever" or "Genever" in Brazil, to continue using the term, provided these products are not commercialised using graphics, names, pictures or flags as references to the genuine origin of the geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards to the origin of the product; 1 For greater certainty, the specific level of protection by each Signatory MERCOSUR State as defined in Article 13.35(8) applies only in favour of those prior users that are part of the prior users' list of that particular Signatory MERCOSUR State. & /en 311 (b) "Queso Manchego": the protection of the geographical indication "Queso Manchego" for cheeses elaborated in Spain in accordance with the applicable technical specifications, using sheep's milk, shall not prevent prior users of the term "Queso Manchego" in the territory of Uruguay that have used the term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Queso Manchego", if related to cheeses elaborated with cow's milk, to continue using this term provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name, and is differentiated from it in a non-ambiguous manner as regards the origin and the composition of the product; (c) "Grappa": the protection of the geographical indication "Grappa" shall not prevent prior users of the term "Grappamiel" or "Grapamiel" in the territory of Uruguay that have used the term in good faith and in a continuous manner prior to the publication for opposition of the geographical indication "Grappa" to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product; & /en 312 (d) "Steinhäger": the protection of the geographical indication "Steinhäger" shall not prevent prior users of the term "Steinhäger" in the territory of Brazil that have used the term in good faith and in a continuous manner prior to the publication for opposition of the geographical indication "Steinhäger" to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product; (e) "Parmigiano Reggiano": (i) the protection of the geographical indication "Parmigiano Reggiano" shall not prevent prior users of the term "Parmesão" in the territory of Brazil and of the term "Parmesano" in the territories of Argentina, Paraguay and Uruguay that have used these terms in good faith and in a continuous manner prior to the publication for opposition of the geographical indication "Parmigiano Reggiano" to continue using these terms, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product; & /en 313  (ii) the protection of the geographical indication "Parmigiano Reggiano" shall not prevent prior users of the term "Reggianito" in the territory of Argentina that have used this term in good faith and in a continuous manner prior to the publication for opposition of the geographical indication "Parmigiano Reggiano", and in the territories of Paraguay and Uruguay that have used this term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Parmigiano Reggiano", to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product; (f) "Fontina": the protection of the geographical indication "Fontina" shall not prevent prior users of the term "Fontina" in the territories of Argentina, Brazil, Paraguay and Uruguay that have used the term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Fontina", to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product; & /en 314 (g) "Gruyère" (France): (i) the protection of the geographical indication "Gruyère" (France) shall not prevent prior users of the terms "Gruyère" and "Gruyere" in the territories of Argentina, Brazil, Paraguay and Uruguay that have used the term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Gruyère" (France), to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product; (ii) the protection of the geographical indication "Gruyère" (France) shall not prevent prior users of the terms "Gruyerito" and "Gruyer" in the territory of Uruguay that have used the term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Gruyère" (France) to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product; & /en 315 (h) "Grana Padano": the protection of the geographical indication "Grana Padano" shall not prevent prior users of the term "Grana" in the territory of Brazil that have used the term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Grana Padano" to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product; and (i) "Gorgonzola": the protection of the geographical indication "Gorgonzola" shall not prevent prior users of the term "Gorgonzola" in the territory of Brazil that have used the term in good faith prior to the publication for opposition to continue using the term, provided these products are not commercialised using graphics, names, pictures or flags as references to the genuine origin of the geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards to the origin of the product. 9. Prior users as referred to in points (a) to (i) of paragraph 8 are listed in Annex 13-E. Succession of prior users and the effects thereof shall be determined by the domestic laws and regulations of each Signatory MERCOSUR State. 10. Protected geographical indications listed in Annex 13-B shall not become generic in the territories of the Parties. 11. Nothing in this Chapter shall create an obligation for the Parties to protect geographical indications which are not or cease to be protected in their place of origin. & /en 316 12. This Chapter shall not prejudice the right of any person to make commercial use of that person's name or the name of that person's predecessor in business, except if such name is used in such a manner as to mislead the public. ARTICLE 13.36 Right of use of geographical indications 1. Any operator marketing agricultural products, foodstuffs, wines, aromatised wines or spirit drinks which conform to the corresponding specification may use a geographical indication under this Agreement. 2. Once a geographical indication is protected under this Agreement, the use of such protected name shall not be subject to any registration of users or further charges. ARTICLE 13.37 Enforcement of protection Each Party shall provide the legal means for interested parties to seek enforcement of the protection provided for in Article 13.35 via appropriate administrative and judicial action within its own legal system and practice. & /en 317  ARTICLE 13.38 Import, export and marketing Import, export and marketing of products carrying the names listed in Annex 13-B shall comply with the laws and regulations applying in the territory of the Party in which the products are placed on the market. ARTICLE 13.39 Cooperation and transparency on geographical indications 1. The Subcommittee on intellectual property rights, referred to in Article 13.59, shall monitor the proper functioning of this Sub-Section and may consider any matter related to its implementation and operation. It shall be responsible for: (a) exchanging information on legislative and policy developments on geographical indications and any other matter of mutual interest in the area of geographical indications; and (b) cooperating on the development of alternative names for products that were once marketed by producers of a Party with terms corresponding to geographical indications of the other Party, especially in cases subject to a phasing-out. 2. The Subcommittee on intellectual property rights may recommend to the Trade Council to amend, pursuant to point (f) of Article 22.1(6): (a) Annex 13-A as regards the references to the law applicable in the Parties; & /en 318 (b) Annex 13-B as regards geographical indications and exchanging information for that purpose; (c) Annex 13-C as regards the geographical indication; and (d) Annex 13-E as regards prior users. 3. Each Party shall notify the other if a geographical indication listed in Annex 13-B ceases to be protected in its territory. Following such notification, the Trade Council shall amend Annex 13-B in accordance with point (f) of Article 22.1(6) to end the protection under this Agreement. Only the Party in which the product originates is entitled to request the end of the protection under this Sub-Section of a geographical indication listed in Annex 13-B. 4. MERCOSUR shall notify the European Union if, following the entry into force of this Agreement, it identifies additional prior users that comply with the specific requirements set forth in points (a) to (i) of Article 13.35(8). Following such a notification and provided that the Parties agree that the proposed additional prior users meet the aforementioned requirements, the Trade Council shall amend Annex 13-E pursuant to point (f) of Article 22.1(6) by adding such additional prior users. 5. The Parties shall, either directly or through the Subcommittee on intellectual property rights, remain in contact directly on all matters relating to the implementation and the functioning of this Sub-Section. In particular, a Party may request from the other Party information relating to product specifications and amendments thereto, and contact points for control. 6. A product specification referred to in this Sub-Section shall be the one approved, including any amendments also approved, by the authorities of the Party in the territory from which the product originates. & /en 319 7. The Parties may make publicly available the product specifications or a summary thereof corresponding to the geographical indications of the other Party protected pursuant to this Sub-Section, in Portuguese, Spanish or English. SUB-SECTION 5 PATENTS ARTICLE 13.40 International treaties Each Party shall make best efforts to accede to the Patent Cooperation Treaty, done in Washington on 19 June 19701. 1 For the European Union this provision can be fulfilled through adherence of its Member States. & /en 320  SUB-SECTION 6 PLANT VARIETIES ARTICLE 13.41 International agreements Each Party shall protect plant varieties rights, in accordance with the International Convention for the Protection of New Varieties of Plants done in Paris on 2 December 1961, as revised in Geneva on 10 November 1972, and on 23 October 1978 (1978 UPOV ACT) or on 19 March 1991 (1991 UPOV ACT), and shall cooperate to promote the protection of plant varieties. & /en 321  SUB-SECTION 7 PROTECTION OF UNDISCLOSED INFORMATION ARTICLE 13.42 Scope of protection of trade secrets 1. In fulfilling its obligation under Article 13.1(1) to comply with the TRIPS Agreement, and in particular with paragraphs 1 and 2 of Article 39 of the TRIPS Agreement, each Party shall provide for appropriate civil judicial procedures and remedies for any trade secret holder to prevent, and obtain redress for, the acquisition, use or disclosure of a trade secret whenever carried out in a manner contrary to honest commercial practices. 2. For the purposes of this Sub-Section: (a) "trade secret" means information that: (i) is secret in the sense that it is not, as a body or in the precise configuration and assembly of its components, generally known among or readily accessible to persons within the circles that normally deal with the kind of information in question; (ii) has commercial value because it is secret; and (iii) has been subject to reasonable steps under the circumstances, by the person lawfully in control of the information, to keep it secret; and & /en 322 (b) "trade secret holder" means any natural or legal person lawfully controlling a trade secret. 3. For the purposes of this Sub-Section, a Party shall consider at least the following conducts to be contrary to honest commercial practices: (a) the acquisition of a trade secret without the consent of the trade secret holder, whenever carried out by unauthorised access to, appropriation of, or copying of any documents, objects, materials, substances or electronic files, lawfully under the control of the trade secret holder, containing the trade secret or from which the trade secret can be deduced; (b) the use or disclosure of a trade secret whenever carried out without the consent of the trade secret holder by a person who: (i) acquired the trade secret unlawfully; (ii) was in breach of a confidentiality agreement or any other duty not to disclose the trade secret; or (iii) was in breach of a contractual or any other duty to limit the use of the trade secret; and (c) the acquisition, use or disclosure of a trade secret whenever carried out by a person who, at the time of the acquisition, use or disclosure, knew or ought to have known, under the circumstances, that the trade secret had been obtained directly or indirectly from another person who was using or disclosing the trade secret unlawfully within the meaning of point (b). & /en 323 4. A Party shall not be required to consider any of the following conducts to be contrary to honest commercial practices under this Sub-Section: (a) independent discovery or creation by a person of the relevant information; (b) reverse engineering of a product by a person who is lawfully in possession of that product and who is free from any legally valid duty to limit the acquisition of the relevant information; (c) acquisition, use or disclosure of information required or allowed by the relevant Party's law; or (d) use by employees of their experience and skills honestly acquired in the normal course of their employment. 5. Nothing in this Sub-Section shall be understood as restricting freedom of expression and information, including media freedom as protected in the jurisdiction of each of the Parties. ARTICLE 13.43 Civil judicial procedures and remedies of trade secrets 1. Each Party shall ensure that any person participating in the civil judicial proceedings referred to in Article 13.42 or having access to documents which form part of those legal proceedings is not permitted to use or disclose any trade secret or alleged trade secret which the competent judicial authorities have, in response to a duly reasoned application by an interested party, identified as confidential and of which they have become aware as a result of such participation or access. & /en 324 2. In the civil judicial proceedings referred to in Article 13.42, each Party shall provide that its judicial authorities have the authority to, at least: (a) order provisional measures, as set out in its laws and regulations, to prevent the acquisition, use or disclosure of the trade secret in a manner contrary to honest commercial practices; (b) order injunctive relief to prevent the acquisition, use or disclosure of the trade secret in a manner contrary to honest commercial practices; (c) order the person that knew or ought to have known that he or she was acquiring, using or disclosing a trade secret in a manner contrary to honest commercial practices to pay the trade secret holder damages appropriate to the actual prejudice suffered as a result of the unlawful acquisition, use or disclosure of the trade secret; (d) take specific measures to preserve the confidentiality of any trade secret or alleged trade secret produced in civil proceedings relating to the alleged acquisition, use and disclosure of a trade secret in a manner contrary to honest commercial practices; such specific measures may include, in accordance with the Party's law, restricting access to certain documents in whole or in part, restricting access to hearings and the corresponding records or transcript and making available a non-confidential version of judicial decision in which the passages containing trade secrets have been removed or redacted; and (e) impose sanctions on parties, or other persons subject to the court's jurisdiction, for violation of judicial orders concerning the protection of a trade secret or alleged trade secret produced in those proceedings. & /en 325 3. A Party shall not be required to provide for the judicial procedures and remedies referred to in Article 13.42 if the conduct contrary to honest commercial practices is carried out, in accordance with that Party's law, to reveal misconduct, wrongdoing or illegal activity or for the purpose of protecting a legitimate interest recognised by law. SECTION C ENFORCEMENT OF INTELLECTUAL PROPERTY RIGHTS SUB-SECTION 1 CIVIL AND ADMINISTRATIVE ENFORCEMENT ARTICLE 13.44 General obligations 1. Each Party reaffirms its commitments under the TRIPS Agreement and in particular under Part III thereof, and shall ensure the enforcement of intellectual property rights in accordance with its law and within its own legal system and practice. 2. For the purposes of this Section, "intellectual property rights" means, unless otherwise provided, intellectual property rights as defined in Article 13.3(1) with the exception of the rights referred to in Articles 13.42 and 13.43. & /en 326 3. Procedures1 adopted, maintained or applied to implement this Section shall be effective, fair and equitable and shall not be unnecessarily complicated or costly, or entail unreasonable time limits or unwarranted delays, and shall act as a deterrent to further infringements. Each Party shall take into account the need for proportionality among the infringement, the rights of all parties involved, the interests of third parties, and the applicable measures, remedies and penalties. 4. The Parties shall apply the procedures referred to in paragraph 3 concerning the enforcement of intellectual property rights in such a manner as to avoid the creation of barriers to legitimate trade and to provide for safeguards against their abuse. 5. Articles 13.44 to 13.58 do not create any obligation for a Party to put in place a judicial system for the enforcement of intellectual property rights distinct from that for the enforcement of law in general in accordance with that Party's law, nor does it affect the capacity of the Parties to enforce their law in general. ARTICLE 13.45 Persons entitled to apply for procedures Each Party shall recognise at least the following persons as entitled to seek application of the procedures concerning the enforcement of intellectual property rights referred to in this Section and in Part III of the TRIPS Agreement, in accordance with the law where the procedure takes place: (a) the holders of intellectual property rights; 1 For the purposes of this Section, "procedures" includes measures and remedies. & /en 327 (b) exclusive licensees provided they are authorised by the right holders; and (c) intellectual property collective rights management bodies which are legally and expressly recognised as having a right to represent holders of intellectual property rights. ARTICLE 13.46 Evidence 1. Each Party shall ensure that the competent judicial authorities have the authority to order, on application by a party which has presented reasonably available evidence to support the Party's claims that that party's intellectual property right has been infringed or is about to be infringed, prompt and effective provisional measures to preserve relevant evidence in respect of the alleged infringement, subject to the protection of confidential information1. 2. The provisional measures referred to in paragraph 1 may include the detailed description, with or without the taking of samples, or the physical seizure, of the alleged infringing goods, and in appropriate cases the documents relating thereto. 3. Each Party shall take the measures necessary to, in cases of trademark counterfeiting or copyright piracy on a commercial scale2, enable the competent judicial authorities to order, if appropriate, on application by a party, and if necessary to determine the existence and extent of an infringement, the communication of relevant banking, financial or commercial documents under the control of the opposing party, subject to the protection of confidential information. 1 For the purposes of this Article, "confidential information" may include personal data. 2 A Party may extend the application of this paragraph to other intellectual property rights. & /en 328 4. Each Party shall ensure that the judicial authorities have the competence to subject the measures to preserve evidence to the lodging by the applicant of adequate security or an equivalent assurance intended to ensure compensation for any prejudice suffered by the defendant. 5. If the measures to preserve evidence are revoked, if they lapse due to any act or omission by the applicant, or if it is subsequently found that there was no infringement or threat of infringement of an intellectual property right, the judicial authorities shall have the authority to order the applicant, upon the request of the defendant, to provide the defendant appropriate compensation for any injury caused by those measures. ARTICLE 13.47 Right of information 1. Each Party shall ensure that, in cases of an infringement of intellectual property rights and in response to a justified and proportionate request of the claimant, the competent judicial authorities may order the infringer or any other person to provide relevant information on the origin and distribution networks of the infringing goods or services. 2. For the purposes of this Article: (a) "any other person" means a person who was: (i) found in possession of the infringing goods on a commercial scale; (ii) found to be using the infringing services on a commercial scale; & /en 329  (iii) found to be providing on a commercial scale services used in infringing activities; or (iv) indicated by the person referred to in points (i) to (iii) as being involved in the production, manufacture or distribution of the goods or the provision of the services. (b) "relevant information" may include information regarding any person involved on a commercial scale in the infringement or alleged infringement and regarding the means of production and distribution networks of the goods or services. 3. This Article applies without prejudice to other statutory provisions which: (a) grant the right holder rights to receive fuller information; (b) govern the use in civil proceedings of the information communicated pursuant to this Article; (c) govern responsibility for misuse of the right of information; (d) afford an opportunity for refusing to provide information which would force the person referred to in paragraph 1 to admit their own involvement or that of their close relatives; or (e) govern the protection of confidentiality of information sources or the processing of personal data. & /en 330  ARTICLE 13.48 Provisional and precautionary measures 1. Each Party shall provide that its judicial authorities have the authority to order prompt and effective provisional and precautionary measures, including an interlocutory injunction, against a party or, if appropriate, against a third party over whom the relevant judicial authority exercises jurisdiction, to prevent an infringement of an intellectual property right from occurring and, in particular, to prevent infringing goods from entering into the channels of commerce. 2. An interlocutory injunction may also be issued to order the seizure or delivery up of goods suspected of infringing an intellectual property right, so as to prevent their entry into or movement within the channels of commerce. 3. Each Party shall ensure that, in the case of an alleged infringement committed on a commercial scale, if the applicant demonstrates circumstances likely to endanger the recovery of damages, the judicial authorities are able to order the precautionary seizure of the movable and immovable property of the alleged infringer, including the blocking of the alleged infringer's bank accounts and other assets. To that end, each Party shall ensure that the competent authorities are able to order the communication of bank, financial or commercial documents, or appropriate access to the relevant information. 4. The judicial authorities shall have the authority to require the applicant to provide any reasonably available evidence in order to satisfy themselves with a sufficient degree of certainty that the applicant is the right holder and that the applicant's right is being infringed or that such infringement is imminent, and to order the applicant to provide a security or equivalent assurance sufficient to protect the defendant and to prevent abuse. & /en 331  ARTICLE 13.49 Remedies 1. Each Party shall ensure that the competent judicial authorities are able to order, on the request of the applicant and without prejudice to any damages due to the right holder by reason of the infringement, and without compensation of any sort, the destruction, or at least the definitive removal from the channels of commerce, of goods that they have found to infringe an intellectual property right. Such goods may be used for the public interest. The judicial authorities shall also have the authority to order that materials and implements predominantly used in the creation of the infringing goods be, without compensation of any sort, disposed of outside the channels of commerce in such a manner as to minimise the risks of further infringements. In considering such requests, the competent judicial authorities shall take the need for proportionality between the seriousness of the infringement and the remedies ordered as well as the interests of third parties into account. 2. The competent judicial authorities of each Party shall have the authority to order that those measures be carried out at the expense of the infringer, unless particular reasons are invoked for not doing so. & /en 332  ARTICLE 13.50 Injunctions Each Party shall ensure that, if a judicial decision finds an infringement of an intellectual property right, the competent judicial authorities are able to issue against the infringer or, if appropriate, against a third party over whom the relevant judicial authority exercises jurisdiction, an injunction aimed at prohibiting the continuation of the infringement. ARTICLE 13.51 Alternative measures Each Party may provide that the judicial authorities, in appropriate cases and upon the request of the person liable to be subject to the measures provided for in Article 13.49 or 13.50, may order pecuniary compensation to be paid to the injured party instead of applying the measures provided for in Article 13.49 or 13.50, if it is found that the former acted unintentionally and without negligence, or if execution of the measures in question would cause them disproportionate harm or if pecuniary compensation to the injured party appears reasonably satisfactory1. 1 In deciding what is "reasonably satisfactory", the judge may take into consideration the public interest. & /en 333  ARTICLE 13.52 Damages 1. Each Party shall ensure that the judicial authorities have the authority, upon the request of the injured party, to order an infringer who knowingly, or with reasonable grounds to know, engaged in an activity infringing intellectual property rights to pay the right holder damages appropriate to compensate for the actual prejudice suffered as a result of the infringement of the intellectual property right. In setting the damages, the competent judicial authorities: (a) shall take into account all appropriate aspects, such as the negative economic consequences, including lost profits, which the injured party has suffered, any unfair profits1 made by the infringer and, if applicable, elements other than economic factors, such as the moral prejudice caused to the right holder by the infringement; or (b) as an alternative to point (a), they may, in appropriate cases, set the damages as a lump sum on the basis of elements such as at least the amount of royalties or fees which would have been due if the infringer had requested authorisation to use the intellectual property right in question. 1 "Unfair profits" are those derived from the infringement, in accordance with a Party's law. & /en 334  ARTICLE 13.53 Legal costs Each Party shall provide that its judicial authorities, if appropriate, have the authority to order, at the conclusion of civil judicial proceedings concerning the enforcement of intellectual property rights, that the prevailing party be awarded payment by the losing party of legal costs and other expenses, as provided for under that Party's law. ARTICLE 13.54 Publication of judicial decisions Each Party shall ensure that its judicial authorities are able to order the publication of the decision in cases of infringement of an intellectual property right, unless this would not be proportionate to the seriousness of the infringement. ARTICLE 13.55 Presumption of authorship or ownership Each Party shall, at least in provisional measures requested in civil proceedings involving copyright and related rights, provide for a presumption that, in the absence of proof to the contrary, the person or entity whose name is indicated as the author or related right holder of the work or subject matter in the usual manner is the designated right holder in such work or subject matter. & /en 335  ARTICLE 13.56 Public awareness The Parties shall take the necessary measures to enhance public awareness of protection of intellectual property including educational and dissemination projects on the use of intellectual property rights as well as on the enforcement thereof. SUB-SECTION 2 BORDER ENFORCEMENT ARTICLE 13.57 Consistency with GATT and the TRIPS Agreement In implementing border measures for the enforcement of intellectual property rights by customs authorities, whether or not covered by this Chapter, each Party shall ensure consistency with its obligations under the GATT and the TRIPS Agreement and, in particular, with Article V of GATT and Article 41 and Section 4 of Part III of the TRIPS Agreement. & /en 336  ARTICLE 13.58 Border measures 1. With respect to goods under customs control, each Party shall adopt or maintain procedures under which a right holder may submit applications requesting customs authorities to suspend the release or detain goods suspected of, at least, trademark counterfeiting, copyright and related rights piracy on a commercial scale or infringing of geographical indications (hereinafter referred to as "suspect goods"). 2. The Parties shall not be obliged to apply the procedures in this Sub-Section to goods in transit. 3. Each Party shall encourage the use of electronic systems for the management by customs authorities of the applications granted or recorded. 4. Each Party shall ensure that customs authorities inform the applicant within a reasonable period of time whether they have granted or recorded the application. 5. Each Party shall provide for such application or recordation to apply to multiple shipments when so allowed in accordance with the provisions of the Party's law. 6. Each Party may provide that its customs authorities have the authority, with respect to goods under customs control, to suspend the release of or detain suspect goods on their own initiative. 7. Each Party shall ensure that customs authorities are able to use risk analysis to identify suspect goods. & /en 337 8. Each Party may have in place administrative or judicial procedures, in accordance with the Party's law, allowing for the destruction of suspect goods, if the persons concerned accept or do not oppose to the destruction thereof. If such goods are not destroyed, each Party shall ensure that they are disposed of outside commercial channels in such a manner as to avoid any harm to the right holder. 9. The Parties shall not be obliged to apply this Article to imports of goods put on the market in another country by or with the consent of the right holders. A Party may exclude from the application of this Article goods of a non-commercial nature contained in travellers' personal luggage. 10. The Parties shall ensure that the customs authorities of each Party maintain a regular dialogue and promote cooperation with the relevant stakeholders and with other authorities involved in the enforcement of the intellectual property rights referred to in paragraph 1. 11. The Parties shall cooperate with respect to international trade in suspect goods and, in particular, to share information on such trade. 12. Without prejudice to other forms of cooperation, Annex 4-A applies to breaches of legislation on intellectual property rights the enforcement of which falls within the competence of the customs authorities in accordance with this Article. & /en 338  SECTION D FINAL PROVISIONS ARTICLE 13.59 Subcommittee on intellectual property rights 1. The Subcommittee on intellectual property rights, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 13.39 and 22.3: (a) to exchange information: (i) on the legal framework concerning intellectual property rights and relevant rules of protection and enforcement; and (ii) related to public domain in the territories of the Parties; and (b) to exchange experiences on: (i) legislative progress; (ii) the enforcement of intellectual property rights; and (iii) enforcement at central and sub-central level by customs, police, administrative and judiciary bodies. & /en 339  ARTICLE 13.60 Cooperation 1. With a view to facilitating the implementation of this Chapter the Parties shall cooperate: (a) within the Subcommittee on intellectual property rights; (b) in international fora; (c) via various agencies; or (d) as otherwise deemed appropriate. 2. The areas of cooperation include the following activities: (a) coordination to prevent exports of counterfeit goods, including with other countries; (b) technical assistance, capacity-building, exchange and training of personnel; (c) protection and enforcement of intellectual property rights and the dissemination of information in this regard in, inter alia, business circles and civil society; (d) public awareness of consumers and right holders and enhancement of institutional cooperation, particularly between intellectual property offices; (e) actively promoting awareness and education of the general public on policies concerning intellectual property rights; & /en 340 (f) engaging with SMEs, including at SME-focused events or gatherings, regarding the use, protection and enforcement of intellectual property rights; (g) the application of the CBD and related instruments and the domestic frameworks on access to genetic resources and associated traditional knowledge, innovations and practices; and (h) facilitation of voluntary stakeholder initiatives to reduce intellectual property rights infringement, including over the internet and in other marketplaces. CHAPTER 14 SMALL AND MEDIUM-SIZED ENTERPRISES ARTICLE 14.1 General principles 1. The Parties recognise that SMEs, which include micro, small and medium-sized enterprises and entrepreneurs, contribute significantly to trade, economic growth, employment and innovation. The Parties affirm their intention to support the growth and development of SMEs by enhancing their ability to participate in, and benefit from, the opportunities created by this Agreement. 2. The Parties acknowledge the importance of reducing non-tariff barriers which place a disproportionate burden on SMEs. They also acknowledge that, in addition to the provisions in this Chapter, there are other provisions in this Agreement that seek to enhance cooperation between the Parties on issues of relevance to SMEs or that otherwise may be of particular benefit to SMEs. & /en 341  ARTICLE 14.2 Information sharing 1. Each Party shall establish or maintain its own publicly accessible website containing information regarding this Agreement, including: (a) the text of this Agreement, including all Annexes, tariff schedules and product specific rules of origin; (b) a summary of this Agreement; and (c) information designed for SMEs containing: (i) a description of the provisions in this Agreement that such Party considers to be relevant to SMEs; and (ii) any additional information that such Party considers to be useful for SMEs interested in benefitting from the opportunities provided by this Agreement. 2. Each Party shall include links on the website referred to in paragraph 1 to: (a) the equivalent website of the other Party; & /en 342 (b) the websites of its own government authorities and other appropriate entities that the Party considers would provide useful information to persons interested in trading, investing or otherwise doing business in the territory of that Party, including available information related to the following: (i) rates of most-favoured-nation and preferential customs duties and quotas, rules of origin and customs or other fees imposed at the border; (ii) customs regulations and procedures for importation, exportation and transit as well as other required forms and documents therefor; (iii) regulations and procedures concerning intellectual property rights; (iv) technical regulations including, where necessary, obligatory conformity assessment procedures; (v) links to lists of conformity assessment bodies, as provided for in Chapter 5; (vi) sanitary and phytosanitary measures relating to importation and exportation as provided for in Chapter 6; (vii) government procurement, transparency rules and publication of procurement notices as well as other relevant provisions contained in Chapter 12; (viii) business registration procedures; and (ix) other information which the SMEs coordinators agree may be of assistance to SMEs. & /en 343 (c) a database that is electronically searchable by tariff nomenclature code and that includes the information referred to in point (b)(i) as well as the following information: (i) excise duties; (ii) taxes (value added tax or sales tax); (iii) other tariff measures; (iv) deferral or other types of relief that result in the reduction, refund or waiver of customs duties; (v) criteria used to determine the customs value of the good; (vi) if applicable, country of origin marking requirements, including placement and method of marking; (vii) information needed for import procedures; and (viii) information related to non-tariff measures. 3. Each Signatory MERCOSUR State shall make its best efforts to ensure that no later than 3 (three) years after the entry into force of this Agreement, the websites and the database referred to in paragraphs 1 and 2 are put into place, containing as much information as possible with respect to access to its markets. & /en 344 4. Each Party shall regularly, or if requested by the other Party, update the information and links referred to in paragraphs 1 and 2. 5. Each Party shall ensure that information set out in this Article is presented in a manner that is easy to use for SMEs. If possible, each Party shall endeavour to make the information available in English. 6. A Party shall not apply any fee for access to the information provided pursuant to paragraphs 1 and 2 to any person of a Party. ARTICLE 14.3 SMEs coordinators 1. Each Party shall communicate through the SMEs coordinators to the other Party its SME coordinator responsible for carrying out the functions listed in this Article as well as any change in the contact details of its SMEs coordinator. The SMEs coordinators shall: (a) develop a work plan to carry out the tasks referred to in this Article; (b) carry out their work through the communication channels agreed by the SMEs coordinators, which may include email, meeting in person, meeting or communicating by telephone conference or by video conference or communicating by other means; and (c) report periodically on their activities to the Trade Committee for its consideration. & /en 345 2. The tasks of the SMEs coordinators shall be to: (a) ensure that SME needs are taken into account in the implementation of this Agreement; (b) monitor the implementation of Article 14.2 with a view to ensuring that it remains up to date and relevant for SMEs; (c) recommend additional information that may be included in the Parties' websites referred to in Article 14.2; (d) cooperate and exchange information so that SMEs of the European Union and of MERCOSUR take advantage of new opportunities under this Agreement to increase trade and investment; (e) address any other matters of relevance to SMEs in connection with the implementation of this Agreement; (f) participate in, if appropriate, the work of subcommittees established pursuant to Article 22.3, when those subcommittees consider matters of relevance to SMEs; (g) exchange information to assist the Trade Committee in monitoring and implementing this Agreement as it relates to SMEs; and (h) consider any other matter arising under this Agreement pertaining to SMEs. 3. SMEs coordinators may cooperate with experts and external organisations, as appropriate, in carrying out their activities. & /en 346  ARTICLE 14.4 Non-application of dispute settlement No Party shall have recourse to dispute settlement under Chapter 21 for any matter arising under this Chapter. CHAPTER 15 COMPETITION ARTICLE 15.1 Definitions For the purposes of this Chapter, the following definitions apply: (a) "anti-competitive practices" means any conduct or act defined under the competition law of a Party which is subject to the imposition of penalties; (b) "competition authority" means: (i) for the European Union, the European Commission; and & /en 347  (ii) for MERCOSUR, the competent authorities of each of the Signatory MERCOSUR States; (c) "competition law" means: (i) for the European Union, Articles 101, 102 and 106 of the Treaty on the Functioning of the European Union, Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings1 and implementing regulations2 concerning those Articles and that Regulation; and (ii) for MERCOSUR, the competition law of each of the Signatory MERCOSUR States and the respective implementing regulations; (d) "concentrations between undertakings" means any transaction or act as defined under the competition law of a Party; and (e) "enforcement activities" means any application of competition law by way of investigation or proceeding conducted by the competition authorities of a Party. 1 OJ EC L 24, 29.1.2004, p. 1. 2 For greater certainty, competition law in the European Union applies to the agricultural sector in accordance with Regulation (EU) 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ EU L 347, 20.12.2013, p. 671). & /en 348  ARTICLE 15.2 Principles 1. The Parties recognise the importance of free and undistorted competition in their trade relations. The Parties acknowledge that anti-competitive practices and concentrations between undertakings which significantly impede effective competition have the potential to affect the proper functioning of markets and the benefits of trade liberalisation. 2. The following are incompatible with this Agreement, in so far as they may affect trade between the Parties: (a) 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 competition1 as defined under the respective competition law of each Party; (b) any abuse by one or more undertakings of a dominant position as defined under the respective competition law of each Party; and (c) concentrations between undertakings, which significantly impede effective competition, as defined under the respective competition law of each Party. 1 For greater certainty, this point shall not be construed as limiting the scope of the analysis to be carried out in the case of agreements between undertakings, decisions by associations of undertaking and concerted practices between undertakings under the respective competition law of each Party. & /en 349 3. The Parties recognise the importance of applying competition law in a transparent, timely and non-discriminatory manner, respecting the principles of procedural fairness towards all interested parties including the rights of defence of the parties under investigation. ARTICLE 15.3 Implementation 1. Each Party shall adopt or maintain in force comprehensive competition law which effectively addresses the anti-competitive practices and concentrations between undertakings referred to in Article 15.2(2) and respects the principles set out in Article 15.2(3). Each Party shall establish or maintain competition authorities designated and appropriately equipped for the transparent and effective implementation of their competition law. 2. The competition authorities of each Party shall designate a focal point and inform each other thereof. The focal points may communicate and exchange information with regard to the implementation of Articles 15.5, 15.6 and 15.7. ARTICLE 15.4 State-owned enterprises and enterprises granted exclusive or special privileges 1. Nothing in this Chapter prevents a Party from designating or maintaining state-owned enterprises, enterprises granted exclusive or special privileges or monopolies according to their respective law. & /en 350 2. The entities referred to in paragraph 1 shall be subject to competition law provided that the application of such law does not obstruct the performance, in law or in fact, of the particular tasks of public interest assigned to them by a Party. ARTICLE 15.5 Exchange of non-confidential information and enforcement cooperation 1. With a view to facilitating the effective application of the competition law of each Party, the competition authorities may exchange non-confidential information. 2. The competition authority of one Party may request the other Party's competition authority to provide cooperation with respect to enforcement activities. Such cooperation shall not prevent the Parties from taking autonomous decisions. 3. A Party shall not be required to communicate information to the other Party pursuant to this Article. Notwithstanding the previous sentence, if a Party provides information to the other Party pursuant to this Article, it may require that such information is used subject to the terms and conditions it specifies. & /en 351  ARTICLE 15.6 Consultations 1. A competition authority of a Party may request consultations with a competition authority of the other Party if it considers that its interests are being substantially and adversely affected by: (a) anti-competitive practices that are or have been engaged in by one or more undertakings situated in the territory of the other Party; (b) concentrations between undertakings as referred to in Article 15.2(2); or (c) the enforcement activities of the competition authority of the other Party. 2. Entering into the consultations referred to in paragraph 1 is without prejudice to any action by a competition authority of a Party under its competition law or to the autonomy of its decision-making. 3. A competition authority consulted pursuant to paragraph 1 may take whatever corrective measures it deems appropriate, consistent with its laws and regulations, and without prejudice to its discretion to enforce competition law. & /en 352  ARTICLE 15.7 Non-application of dispute settlement No Party shall have recourse to dispute settlement under Chapter 21 for any matter arising under this Chapter. CHAPTER 16 SUBSIDIES ARTICLE 16.1 Principles Each Party may grant subsidies if they are necessary to achieve a public policy objective. Nevertheless, the Parties acknowledge that certain subsidies have the potential to distort the proper functioning of markets and undermine the benefits of trade liberalisation. & /en 353  ARTICLE 16.2 Cooperation 1. The Parties recognise the need to cooperate, both at multilateral and regional level, in order to: (a) seek effective ways to coordinate their positions and proposals regarding subsidies in the framework of the WTO; (b) explore ways to improve transparency regarding subsidies; and (c) exchange information on the functioning of their subsidy control systems. 2. The Trade Council may consider ways to further enhance the Parties' understanding of the impact of subsidisation on trade. 3. The Parties shall review the functioning of their cooperation no later than 3 (three) years after the date of entry into force of this Agreement and at regular intervals thereafter. The Parties shall consult each other on ways to improve their cooperation, in light of experience gained and any initiative on subsidy rules developed in the context of the WTO. 4. Details of such cooperation may be set out in an administrative agreement. & /en 354  CHAPTER 17 STATE-OWNED ENTERPRISES, ENTERPRISES GRANTED EXCLUSIVE OR SPECIAL PRIVILEGES ARTICLE 17.1 Definitions For the purposes of this Chapter, the following definition apply: (a) "commercial activities" means activities undertaken by an enterprise with a view to making a profit, the end result of which is the production of a good or supply of a service which will be sold in the relevant market in quantities and at prices determined by the enterprise1; (b) "commercial considerations" means price, quality, availability, marketability, transportation and other terms and conditions of purchase or sale; or other factors that would normally be taken into account in the commercial decisions of a privately owned enterprise operating according to market-economy principles in the relevant business or industry; (c) "enterprise granted exclusive or special privileges" means an enterprise, public or private, including a subsidiary, to which a Party has granted, formally or in effect, exclusive or special privileges; 1 For greater certainty, this excludes activities undertaken by an enterprise that operates: (a) on a not-for-profit basis; or (b) on a cost recovery basis. & /en 355 (d) "exclusive or special privileges" means rights or privileges granted by a Party to a sole enterprise or to a limited number of enterprises authorised to supply a good or a service, that are not granted according to objective, proportional and non-discriminatory criteria, taking into account the specific sectoral regulation under which the granting of the right or privilege has taken place, thereby substantially affecting the ability of any other enterprise to supply the same good or service in the same geographical area under substantially equivalent conditions1; (e) "service supplied in the exercise of governmental authority" means a service supplied in the exercise of governmental authority as defined in Article I:3(c) of GATS and, where applicable, Articles 1 (b), (c) and (d) of the Annex on Financial Services to GATS; and (f) "state-owned enterprise" means an enterprise owned or controlled by a Party2. 1 For greater certainty, the granting of a licence to a limited number of enterprises in allocating a scarce resource through objective, proportional and non-discriminatory criteria is not in and of itself an exclusive or special privilege. 2 For the purposes of this definition, the term "owned or controlled" refers to situations in which a Party owns more than 50 % of the share capital or controls the exercise of more than 50 % of the voting rights, or otherwise exercises an equivalent degree of control over the enterprise according to the governance rules of that enterprise. & /en 356  ARTICLE 17.2 Scope 1. This Chapter applies to state-owned enterprises and to enterprises engaged in commercial activities to which a Party has granted, formally or in effect, exclusive or special privileges. If an enterprise combines commercial and non-commercial activities, only the commercial activities of that enterprise are covered by this Chapter. 2. This Chapter does not apply to the procurement by a Party of a good or service purchased for governmental purposes and not with a view to commercial resale or with a view to use in the production or the supply of a good or service for commercial sale, irrespective of whether that procurement is a "covered procurement" within the meaning of Article 12.3. 3. This Chapter does not apply to a service supplied in the exercise of governmental authority. 4. This Chapter does not apply to state-owned enterprises or to enterprises granted exclusive or special privileges, if in any one of the 3 (three) previous consecutive fiscal years the annual revenue derived from the commercial activities covered by this Chapter of the enterprise concerned was less than 200 (two hundred) million special drawing rights. 5. This Chapter does not apply to the commercial activities of state-owned enterprises and enterprises granted exclusive or special privileges with respect to sectors or subsectors for which specific commitments are not made pursuant to Appendices 17-A-1 and 17-A-2 or to sectors or subsectors for which specific commitments are made subject to limitations pursuant to Appendices 17-A-1 and 17-A-2, to the extent of those limitations and subject to the terms and conditions set out therein. & /en 357 6. This Chapter does not apply to state-owned enterprises in the defence sector. 7. This Chapter does not apply to state-owned enterprises or enterprises granted exclusive or special privileges referred to in Appendices 17-A-1 and 17-A-2. Article 17.4 does not apply to state-owned enterprises listed in Appendix 17-A-1. ARTICLE 17.3 General provisions 1. Each Party affirms its rights and obligations under Article XVII of GATT 1994, the Understanding on the Interpretation of Article XVII of GATT 1994, as well as under Article VIII of GATS. 2. Nothing in this Chapter prevents a Party from establishing or maintaining state-owned enterprises, designating or maintaining monopolies, or granting enterprises exclusive or special privileges. & /en 358  ARTICLE 17.4 Commercial considerations 1. Each Party shall ensure that its state-owned enterprises and enterprises granted exclusive or special privileges, when engaging in commercial activities in the territory of a Party, act in accordance with commercial considerations in their purchases or sales of goods or services, except to fulfil their public mandate or purpose1 as provided for in a Party's law. 2. Paragraph 1 does not preclude these enterprises from: (a) purchasing or supplying goods or services on different terms or conditions, including those relating to price, if such different terms or conditions are made in accordance with commercial considerations; or (b) refusing to purchase or supply goods or services, if such refusal is made in accordance with commercial considerations. 1 For greater certainty, the concept of "public mandate or purpose" includes, among others, the activities of national banks regarding the purchase of goods and services under federal procurement laws, and lending policies in support of affordable housing, exports or imports, micro, small and medium-sized enterprises and farmers or any tasks assigned by a Party to its state-owned enterprises and enterprises granted exclusive or special privileges by a Party. The concept of "public mandate or purpose" also includes activities carried out by a public entity or trust relating to social security or public retirement plans. & /en 359  ARTICLE 17.5 Transparency 1. A Party which has reason to believe that its interests are being adversely affected by the commercial activities of a state-owned enterprise or of an enterprise granted exclusive or special privileges of the other Party may request the other Party to provide information in writing about the commercial activities of that enterprise which are subject to the provisions of this Chapter. The requested Party shall, to the extent possible, provide an answer in a timely manner. 2. Requests for information referred to in paragraph 1 shall indicate the enterprise, the goods services and markets concerned and indicate the interests under this Chapter that the requesting Party believes to be adversely affected. ARTICLE 17.6 Cooperation The Parties shall cooperate by: (a) exploring the possibility to make additional commitments on state-owned enterprises and enterprises granted exclusive or special privileges; and (b) exchanging experiences in the development of best practices on the corporate governance of state-owned enterprises. & /en 360  ARTICLE 17.7 Amendment of Annex 17-A Annex 17-A shall be subject to review by the Trade Council 5 (five) years after the date of entry into force of this Agreement with a view to exploring the possibility of making additional commitments. The Trade Council may adopt a decision to amend Annex 17-A as appropriate. CHAPTER 18 TRADE AND SUSTAINABLE DEVELOPMENT ARTICLE 18.1 Objectives and scope 1. The objective of this Chapter is to enhance the integration of sustainable development in the Parties' trade and investment relationship, notably by establishing principles and actions concerning labour1 and environmental aspects of sustainable development of specific relevance in a trade and investment context. 1 For the purposes of this Chapter, the term "labour" means the strategic objectives of the International Labour Organization under the Decent Work Agenda, which is expressed in the ILO Declaration on Social Justice for a Fair Globalization. & /en 361 2. The Parties recall the Agenda 21 on Environment and Development, adopted at the UN Conference on Environment and Development, held in Rio de Janeiro, on 3 to 14 June 1992, and the Rio Declaration on Environment and Development adopted by the United Nations Conference on Environment and Development in 1992, the Johannesburg Declaration on Sustainable Development and the Johannesburg Plan of Implementation of the World Summit on Sustainable Development of 2002, the Ministerial Declaration of the United Nations Economic and Social Council on creating an environment at the national and international levels conducive to generating full and productive employment and decent work for all, and its impact on sustainable development of 2006, the Declaration on Social Justice for a Fair Globalization of 2008 of the International Labour Organization (hereinafter referred to as "ILO") adopted by the International Labour Conference at its 97th Session in Geneva on 10 June 2008 (hereinafter referred to as "ILO Declaration on Social Justice for a Fair Globalization"), and the Outcome Document of the United Nations Conference on Sustainable Development of 2012 incorporated in Resolution 66/288 adopted by the United Nations General Assembly on 27 July 2012 entitled "The Future We Want" and the Sustainable Development Goals of the 2030 Agenda for Sustainable Development document "Transforming our World: the 2030 Agenda for Sustainable Development" adopted by the United Nations General Assembly on 25 September 2015 (hereinafter referred to as "the 2030 Agenda"). 3. The Parties recognise that the economic, social and environmental dimensions of sustainable development are interdependent and mutually reinforcing, and affirm their commitment to promoting the development of international trade in such a way as to contribute to the objective of sustainable development, for the welfare of present and future generations. & /en 362 4. Consistent with the instruments referred to in paragraph 2, the Parties shall promote sustainable development through: (a) the development of trade and economic relations in a manner that contributes to the objective of achieving the Sustainable Development Goals and supports their respective labour and environmental standards and objectives in a context of trade relations that are free, open, transparent and respectful of multilateral agreements to which they are party; (b) the respect of their multilateral commitments in the fields of labour and of the environment; and (c) enhanced cooperation and understanding of their respective labour and environmental trade- related policies and measures, taking into account the different national realities, capacities, needs and levels of development and respecting national policies and priorities. 5. Recognising the differences in their levels of development, the Parties agree that this Chapter embodies a cooperative approach based on common values and interests. ARTICLE 18.2 Right to regulate and levels of protection 1. The Parties recognise the right of each Party to determine its sustainable development policies and priorities, to establish the levels of domestic environmental and labour protection it deems appropriate and to adopt or modify its laws, regulations and policies. Such levels, laws, regulations and policies shall be consistent with each Party's commitment to the international agreements and labour standards referred to in Articles 18.4 and 18.5. & /en 363 2. Each Party shall strive to improve its relevant laws, regulations and policies so as to ensure high and effective levels of environmental and labour protection. 3. A Party should not weaken the levels of protection afforded in its environmental or labour laws and regulations with the intention of encouraging trade or investment. 4. A Party shall not waive or derogate from, or offer to waive or derogate from, its environmental or labour laws and regulations in order to encourage trade or investment. 5. A Party shall not, through a sustained or recurring course of action or inaction, fail to effectively enforce its environmental or labour laws and regulations in order to encourage trade or investment. 6. A Party shall not apply its environmental and labour laws and regulations in a manner that would constitute a disguised restriction on trade or an unjustifiable or arbitrary discrimination. ARTICLE 18.3 Transparency 1. Each Party shall, in accordance with Chapter 19, ensure that the development, enactment and implementation of the following is done in a transparent manner, ensuring awareness and encouraging public participation, in accordance with its rules and procedures: (a) measures aimed at protecting the environment and labour conditions that may affect trade or investment; and & /en 364 (b) trade or investment measures that may affect the protection of the environment or labour conditions. ARTICLE 18.4 Multilateral labour standards and agreements 1. The Parties affirm the value of greater policy coherence in decent work, encompassing core labour standards, and high levels of labour protection, coupled with their effective enforcement, and recognise the beneficial role that those areas can have on economic efficiency, innovation and productivity, including export performance. In this context, they also recognise the importance of social dialogue on labour matters among workers and employers, and their respective organisations and governments, and commit to the promotion of such dialogue. 2. The Parties reaffirm their commitment to promote the development of international trade in a way that is conducive to decent work for all, including for women and young people. In this context, each Party reaffirms its commitment to promote and effectively implement the ILO Conventions and Protocols ratified by the signatory MERCOSUR States and by the Member States of the European Union and classified as up to date by the ILO. 3. In accordance with the ILO Constitution and the ILO Declaration on Fundamental Principles and Rights at Work and its Follow-up, adopted in Geneva on 18 June 1998 (hereinafter referred to as "ILO Declaration on Fundamental Principles and Rights at Work"), each Party shall respect, promote and effectively implement the internationally recognised core labour standards, as defined in the fundamental ILO Conventions, which are: (a) freedom of association and the effective recognition of the right to collective bargaining; & /en 365 (b) the elimination of all forms of forced or compulsory labour; (c) the effective abolition of child labour; and (d) the elimination of discrimination in respect of employment and occupation. 4. Each Party shall make continued and sustained efforts towards ratifying the fundamental ILO Conventions, Protocols and other relevant ILO Conventions to which it is not yet a party and that are classified as up to date by the ILO. The Parties shall regularly exchange information on their respective progress in this regard. 5. The Parties recall that among the objectives of the 2030 Agenda is the elimination of forced labour and underline the importance of ratification and effective implementation of the 2014 Protocol to the Forced Labour Convention. 6. The Parties shall consult and cooperate, as appropriate, on trade-related labour issues of mutual interest, including in the context of the ILO. 7. Recalling the ILO Declaration on Fundamental Principles and Rights at Work and the ILO Declaration on Social Justice for a Fair Globalization, the Parties note that the violation of fundamental principles and rights at work cannot be invoked or otherwise used as a legitimate comparative advantage and that labour standards should not be used for protectionist trade purposes. & /en 366 8. Each Party shall promote decent work as provided by the ILO Declaration on Social Justice for a Fair Globalization. Each Party shall pay particular attention to: (a) developing and enhancing measures for occupational safety and health, including compensation in case of occupational injury or illness, as defined in the relevant ILO Conventions and other international commitments; (b) decent working conditions for all, with regard to, among others, wages and earnings, working hours and other conditions of work; (c) labour inspection, in particular through effective implementation of relevant ILO standards on labour inspections; and (d) non-discrimination in respect of working conditions, including for migrant workers. 9. Each Party shall ensure that administrative and judicial proceedings are available and accessible in order to permit effective action to be taken against infringements of labour rights referred to in this Chapter. ARTICLE 18.5 Multilateral environmental agreements 1. The Parties recognise that the environment is one of the three dimensions of sustainable development – economic, social and environmental – and that those three should be addressed in a balanced and integrated manner. Additionally, the Parties recognise the contribution that trade can make to sustainable development. & /en 367 2. The Parties recognise the importance of the United Nations Environment Assembly of the United Nations Environment Programme (hereinafter referred to as "UNEP") and of multilateral environmental agreements (hereinafter referred to as "MEAs") as a response of the international community to global or regional environmental challenges, and stress the need to enhance the mutual supportiveness between trade and environment policies. 3. Each Party affirms its commitments to promote and effectively implement MEAs, protocols and amendments thereto to which it is a party. 4. The Parties shall regularly exchange information on their respective progress as regards the ratification of MEAs, including their protocols and amendments. 5. The Parties shall consult and cooperate, as appropriate, on trade-related environmental matters of mutual interest in the context of MEAs. 6. The Parties acknowledge their right to invoke Article 20.2 in relation to environmental measures. 7. Nothing in this agreement shall prevent a Party from adopting or maintaining measures to implement the MEAs to which it is a party if such measures are consistent with Article 18.2(6). & /en 368  ARTICLE 18.6 Trade and climate change 1. The Parties recognise the importance of pursuing the ultimate objective of the United Nations Framework Convention on Climate Change, done at New York on 9 May 1992, (hereinafter referred to as "UNFCCC"), in order to address the urgent threat of climate change and recognise the role of trade to this end. 2. Pursuant to paragraph 1, each Party shall: (a) effectively implement the UNFCCC and the Paris Agreement, done at Paris on 20 December 2015 (hereinafter referred to as "the Paris Agreement"), established thereunder; and (b) consistent with Article 2 of the Paris Agreement, promote the positive contribution of trade to a pathway towards low greenhouse gas emissions and climate-resilient development and to increasing the ability to adapt to the adverse impacts of climate change in a manner that does not threaten food production. 3. The Parties shall cooperate, as appropriate, on trade-related climate change issues bilaterally, regionally and in international fora, particularly in the UNFCCC. & /en 369  ARTICLE 18.7 Trade and biodiversity 1. The Parties recognise the importance of the conservation and sustainable use of biological diversity in accordance with the Convention on Biological Diversity done at Rio de Janeiro on 5 June 1992, the Convention on International Trade in Endangered Species of Wild Fauna and Flora signed at Washington D. C. on 3 March 1973 (hereinafter referred to as "CITES"), the International Treaty on Plant Genetic Resources for Food and Agriculture, and the decisions adopted thereunder, and the role that trade can play in contributing to the objectives of those Conventions and that Treaty. 2. Pursuant to paragraph 1, each Party shall: (a) promote the use of CITES as an instrument for conservation and sustainable use of biodiversity, including through the inclusion of animal and plant species in the Appendices to CITES where the conservation status of those species is considered at risk because of international trade; (b) implement effective measures leading to a reduction in illegal trade in wildlife, consistent with international agreements to which it is a party; (c) encourage trade in natural resource-based products obtained through sustainable use of biological resources or which contribute to the conservation of biodiversity, in accordance with its laws and regulations; and & /en 370 (d) promote the fair and equitable sharing of benefits arising from the use of genetic resources and, if appropriate, measures for access to such resources and prior informed consent. 3. The Parties shall also exchange information on initiatives and good practices on trade in natural resource-based products with the aim of conserving biological diversity and cooperate, as appropriate, bilaterally, regionally and in international fora on issues covered by this Article. ARTICLE 18.8 Trade and sustainable management of forests 1. The Parties recognise the importance of sustainable forest management and the role of trade in pursuing this objective and of forest restoration for conservation and sustainable use. 2. Pursuant to paragraph 1, each Party shall: (a) encourage trade in products from sustainably managed forests harvested in accordance with the laws and regulations of the country of harvest; (b) promote, as appropriate and with their prior informed consent, the inclusion of forest-based local communities and indigenous peoples in sustainable supply chains of timber and non-timber forest products, as a means of enhancing their livelihoods and of promoting the conservation and sustainable use of forests; (c) implement measures to combat illegal logging and related trade; & /en 371 (d) exchange information concerning trade-related initiatives on sustainable forest management, forest governance and on the conservation of forest cover and cooperate to maximise the impact and ensure the mutual supportiveness of their respective policies of mutual interest; and (e) cooperate, as appropriate, bilaterally, regionally and in international fora on issues concerning trade and the conservation of forest cover as well as sustainable forest management, consistent with the 2030 Agenda. ARTICLE 18.9 Trade and sustainable management of fisheries and aquaculture 1. The Parties recognise the importance of conserving and sustainably managing marine biological resources and marine ecosystems as well as of promoting responsible and sustainable aquaculture, and the role of trade in pursuing these objectives and their shared commitment to achieving Sustainable Development Goal 14 of the 2030 Agenda, particularly targets 4 and 6 thereof. 2. Pursuant to paragraph 1 and in a manner consistent with its international commitments, each Party shall: (a) implement long-term conservation and management measures and sustainable exploitation of marine living resources in accordance with international law as enshrined in the UNCLOS and other relevant United Nations and Food and Agriculture Organization of the United Nations (hereinafter referred to as "FAO") instruments to which it is a party; & /en 372 (b) act in accordance with the principles of the FAO Code of Conduct for Responsible Fisheries adopted by Resolution 4/95 of 31 October 1995 (hereinafter referred to as "the FAO Code of Conduct for Responsible Fisheries"); (c) participate and cooperate actively within the regional fisheries management organisations and other relevant international fora to which it is a member, observer or cooperating non- contracting party, with the aim of achieving good fisheries governance and sustainable fisheries, including through effective control, monitoring and enforcement of management measures and, if applicable, the implementation of catch documentation or certification schemes; (d) implement, in accordance with its international commitments, comprehensive, effective and transparent measures to combat illegal, unreported and unregulated fishing, and exclude from international trade products that do not comply with such measures, and cooperate to this end, including by facilitating the exchange of information; (e) work with a view to coordinating the measures necessary for the conservation and sustainable use of straddling fish stocks in areas of common interest; and (f) promote the development of sustainable and responsible aquaculture, taking into account its economic, social and environmental aspects, including with regard to the implementation of the objectives and principles contained in the FAO Code of Conduct for Responsible Fisheries. & /en 373  ARTICLE 18.10 Scientific and technical information 1. When establishing or implementing measures aimed at protecting the environment or labour conditions that may affect trade or investment, each Party shall ensure that the scientific and technical evidence on which they are based is from recognised technical and scientific bodies and that the measures are based on relevant international standards, guidelines or recommendations where they exist. 2. In cases when scientific evidence or information is insufficient or inconclusive and there is a risk of serious environmental degradation or to occupational health and safety in its territory, a Party may adopt measures based on the precautionary principle. Such measures shall be based upon available pertinent information and be subject to periodic review. The Party adopting such measures shall seek to obtain new or additional scientific information necessary for a more conclusive assessment and shall review such measures as appropriate. 3. If a measure adopted in accordance with paragraph 2 has an impact on trade or investment, a Party may request the Party adopting the measure to provide information indicating that scientific evidence or information is insufficient or inconclusive in relation to the matter at stake and that the measure adopted is consistent with its own level of protection, and may request discussion of the matter in the Subcommittee on trade and sustainable development referred to in Article 18.14. 4. The measures referred to in this Article shall not be applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination or a disguised restriction on international trade. & /en 374  ARTICLE 18.11 Trade and responsible management of supply chains 1. The Parties recognise the importance of responsible management of supply chains through responsible business conduct and corporate social responsibility practices based on internationally agreed guidance. 2. Pursuant to paragraph 1, each Party shall: (a) support the dissemination and use of relevant international instruments that it has endorsed or supported, such as the ILO Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy adopted in Geneva in November 1977, the United Nations Global Compact, the United Nations Guiding Principles on Business and Human Rights endorsed by the Human Rights Council in its resolution 17/4 of 16 June of 2011 and the OECD Guidelines for Multinational Enterprises: Recommendations for Responsible Business Conduct in a Global Context annexed to the OECD Declaration on International Investment and Multinational Enterprises done in Paris on 21 June 1976. (b) promote the voluntary uptake by enterprises of corporate social responsibility or responsible business practices, consistent with the guidelines and principles referred to in point (a); and (c) provide a supportive policy framework for the effective implementation of the principles and guidelines referred to in point (a). & /en 375 3. The Parties recognise the utility of international sector-specific guidelines in the areas of corporate social responsibility and responsible business conduct and shall promote joint work in this regard. In respect of the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas and its supplements, the Parties adhering to or supporting that Guidance shall also promote the uptake thereof. 4. The Parties shall exchange information as well as best practices and, if appropriate, cooperate on issues covered by this Article, including in relevant regional and international fora. ARTICLE 18.12 Other trade and investment-related initiatives favouring sustainable development 1. The Parties confirm their commitment to enhance the contribution of trade and investment to the objective of sustainable development in its economic, social and environmental dimensions. 2. Pursuant to paragraph 1, the Parties shall: (a) promote the objectives of the Decent Work Agenda, in accordance with the ILO Declaration on Social Justice for a Fair Globalization, including the minimum living wage, inclusive social protection, health and safety at work, and other aspects related to working conditions; (b) encourage trade and investment in goods and services as well as the voluntary exchange of practices and technologies that contribute to enhanced social and environmental conditions, including those of particular relevance for climate change mitigation and adaptation, in a manner consistent with this Agreement; and & /en 376 (c) cooperate, as appropriate, bilaterally, regionally and in international fora on matters covered by this Article. ARTICLE 18.13 Working together on trade and sustainable development 1. The Parties recognise the importance of working together in order to achieve the objectives of this Chapter. They may work together on, among others: (a) labour and environmental aspects of trade and sustainable development in international fora, including in particular the WTO, the ILO, the UNEP, the UNCTAD, the United Nations High-level Political Forum for Sustainable Development and MEAs; (b) the impact of labour and environmental law and standards on trade and investment; (c) the impact of trade and investment law on labour and the environment; and (d) voluntary sustainability assurance schemes, such as fair and ethical trade schemes and eco-labels, through the sharing of experience and information on such schemes. 2. In order to achieve the objectives of this Chapter, the Parties may also work together on the trade-related aspects of: (a) the implementation of fundamental, priority and other up to date ILO Conventions; & /en 377 (b) the ILO Decent Work Agenda, including on the interlinkages between trade and full and productive employment, labour market adjustment, core labour standards, decent work in global supply chains, social protection and social inclusion, social dialogue, skills development and gender equality; (c) the implementation of MEAs and support for each other's participation in such MEAs; (d) the dynamic international climate change regime under the UNFCCC, in particular the implementation of the Paris Agreement; (e) the Montreal Protocol on Substances that Deplete the Ozone Layer done at Montreal on 16 September 1987 and any Amendments to it ratified by the Parties, in particular measures to control the production and consumption of and trade in Ozone Depleting Substances (ODS) and Hydrofluorocarbons (HFCs), and the promotion of environmentally friendly alternatives to them, and measures to address illegal trade of substances regulated by that Protocol; (f) corporate social responsibility, responsible business conduct, responsible management of global supply chains and accountability, including with regard to implementation, follow-up and dissemination of relevant international instruments; (g) the sound management of chemicals and waste; (h) the conservation and sustainable use of biological diversity, and the fair and equitable sharing of the benefits arising from the utilisation of genetic resources, including by appropriate access to such resources, as referred to in Article 18.7; & /en 378 (i) combatting wildlife trafficking, as referred to in Article 18.7; (j) the promotion of the conservation and sustainable management of forests with a view to reducing deforestation and illegal logging, as referred to in Article 18.8; (k) private and public initiatives contributing to the objective of halting deforestation, including those linking production and consumption through supply chains, consistent with Sustainable Development Goals 12 and 15 of the 2030 Agenda; (l) the promotion of sustainable fishing practices and trade in sustainably managed fish products, as referred to in Article 18.9; and (m) sustainable consumption and production initiatives consistent with Sustainable Development Goal 12 of the 2030 Agenda, including, but not limited to, circular economy and other sustainable economic models aimed at increasing resource efficiency and reducing waste generation. ARTICLE 18.14 Subcommittee on trade and sustainable development and contact points 1. The Subcommittee on trade and sustainable development, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 22.3: (a) facilitate and monitor cooperation activities undertaken under this Chapter; (b) carry out the tasks referred to in Articles 18.16 to 18.18; and & /en 379 (c) conduct the preparatory internal work necessary for the Trade Committee, including with regard to topics for discussion with the Domestic Advisory Groups referred to in Article 22.6. 2. The Subcommittee shall publish a report after each of its meetings. 3. Each Party shall designate a contact point within its administration to facilitate communication and coordination between the Parties on any matter relating to the implementation of this Chapter. ARTICLE 18.15 Dispute resolution 1. The Parties shall make all efforts through dialogue, consultation, exchange of information and cooperation to address any disagreement on the interpretation or application of this Chapter. 2. Any time period mentioned in Articles 18.16 and 18.17 may be extended by mutual agreement of the Parties. 3. All time periods established under this Chapter shall be counted in calendar days from the day following the act or fact to which they refer. 4. For the purposes of this Chapter, Parties to a dispute under this Chapter shall be as set out in Article 21.3. 5. No Party shall have recourse to dispute settlement under Chapter 21 for any matter arising under this Chapter. & /en 380  ARTICLE 18.16 Consultations 1. A Party may request consultations with the other Party regarding the interpretation or application of this Chapter by delivering a written request to the contact point of the other Party designated pursuant to Article 18.14(3). The request shall present the matter at issue clearly and provide a brief summary of the claims under this Chapter, including an indication of the relevant provisions thereof and explaining how it affects the objectives of this Chapter, as well as any other information the Party deems relevant. Consultations shall start promptly after a Party delivers a request for consultations, and in any event no later than 30 (thirty) days after the date of receipt of the request. 2. Consultations shall be held in person or, if so agreed by the Parties, by videoconference or other electronic means. If the consultations are held in person, they shall be held in the territory of the Party to whom the request is made, unless the Parties agree otherwise. 3. The Parties shall enter into consultations with the aim of reaching a mutually satisfactory resolution of the matter. In matters related to the multilateral agreements referred to in this Chapter, the Parties shall take into account information from the ILO or from relevant organisations or bodies responsible for MEAs ratified by both Parties, in order to promote coherence between the work of the Parties and these organisations. If relevant, the Parties may agree to seek advice from such organisations or bodies, or any other expert or body they deem appropriate. & /en 381 4. If a Party considers that the matter needs further discussion, it may request in writing that the Subcommittee on trade and sustainable development be convened and notify that request to the contact point designated pursuant to Article 18.14(3). Such a request shall be made no earlier than 60 (sixty) days from the date of the receipt of the request under paragraph 1. The Subcommittee on trade and sustainable development shall meet promptly and endeavour to reach a mutually satisfactory resolution of the matter. 5. The Subcommittee on trade and sustainable development shall take into account any views on the matter provided by the Domestic Advisory Groups referred to in Article 22.6 as well as any expert advice. 6. Any resolution reached by the Parties shall be made publicly available. ARTICLE 18.17 Panel of experts 1. If, within 120 (one hundred and twenty) days after a request for consultations under Article 18.16, no mutually satisfactory resolution has been reached, a Party may request the establishment of a panel of experts to examine the matter. Any such request shall be made in writing to the contact point of the other Party designated pursuant to Article 18.14(3) and shall identify the reasons for requesting the establishment of a panel of experts, including a description of the measures at issue and the relevant provisions of this Chapter that it considers applicable. 2. Except as otherwise provided for in this Article, Articles 21.9, 21.11, 21.12, 21.26 and 21.27, as well as the Rules of Procedure in Annex 21-A and the Code of Conduct in Annex 21-B, apply. & /en 382 3. The Subcommittee on trade and sustainable development shall, at its first meeting after the date of entry into force of this Agreement, establish a list of at least 15 (fifteen) individuals who are willing and able to serve on a panel of experts. The list shall be composed of 3 (three) sub-lists: 1 (one) sub-list proposed by the EU, 1 (one) sub-list proposed by MERCOSUR and 1 (one) sub-list of individuals that are not nationals of either Party. Each Party shall propose at least 5 (five) individuals for its sub-list. The Parties shall also select at least 5 (five) individuals for the list of individuals that are not nationals of either Party. The Subcommittee on trade and sustainable development shall ensure that the list is kept up to date and that the number of experts is maintained at least at 15 (fifteen) individuals. 4. The individuals referred to in paragraph 3 shall have specialised knowledge of, or expertise in, matters addressed in this Chapter, including labour, environmental or trade law, or in the resolution of disputes arising under international agreements. They shall serve in their individual capacities, be independent and not take instructions from any organisation or government with regard to issues related to the disagreement, or be affiliated with the government of any Party. They shall also comply with Annex 21-B. 5. A panel of experts shall be composed of 3 (three) members, unless the Parties agree otherwise. The chairperson shall be from the sub-list of individuals that are not nationals of either Party. A panel of experts shall be established according to the procedures set out in paragraphs 1 to 4 of Article 21.9. The experts shall be selected from the relevant individuals on the sub-lists referred to in paragraph 3 of this Article, in accordance with the relevant provisions of paragraphs 2, 3 and 4 of Article 21.9. & /en 383 6. Unless the Parties agree otherwise within 7 (seven) days after the date of establishment of the panel of experts, as defined in Article 21.9(5), the terms of reference shall be: "to examine, in the light of the relevant provisions of Chapter 18 of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part, the matter referred to in the request for the establishment of the panel of experts, and to issue a report, in accordance with Article 18.17, making recommendations for the resolution of the matter". 7. With regard to matters related to the respect of multilateral agreements referred to in this Chapter, the opinions of experts or information requested by the panel of experts in accordance with Article 21.12 (should include information and advice from the relevant ILO or MEA bodies. Any information obtained under this paragraph shall be provided to both Parties for their comments. 8. The panel of experts shall interpret the provisions of this Chapter in accordance with the customary rules of interpretation of public international law. 9. The panel of experts shall issue to the Parties an interim report within 90 (ninety) days after the establishment of the panel of experts, and a final report no later than 60 (sixty) days after issuing the interim report. Those reports shall set out the findings of fact, the applicability of the relevant provisions and the basic rationale behind any findings and recommendations. Either of the involved Parties may submit written comments on the interim report to the panel of experts within 45 (forty-five) days after the date of issue of the interim report. After considering any such written comments, the panel of experts may modify the report and make any further examination it considers appropriate. If it considers that the deadlines set in this paragraph cannot be met, the chairperson of the panel of experts shall notify the Parties in writing, stating the reasons for the delay and the date on which the panel plans to issue its interim or final report. & /en 384 10. The Parties shall make the final report publicly available within 15 (fifteen) days after its submission by the panel of experts. 11. The Parties shall discuss appropriate measures to be implemented, taking into account the report and recommendations of the panel of experts. The Party complained against shall inform its Domestic Advisory Group referred to in Article 22.6 and the other Party of its decisions on any actions or measures to be implemented no later than 90 (ninety) days after the report has been made publicly available. The Subcommittee on trade and sustainable development shall monitor the follow-up to the report of the panel of experts and its recommendations. The Domestic Advisory Group referred to in Article 22.6 may submit observations to the Subcommittee on trade and sustainable development in this regard. ARTICLE 18.18 Review 1. For the purposes of facilitating the achievement of the objectives of this Chapter, the Parties shall discuss through the meetings of the Subcommittee on trade and sustainable development its effective implementation, including a possible review of its provisions, taking into account, among others, the experience gained, policy developments in each Party, developments in international agreements and views presented by stakeholders. 2. The Subcommittee on trade and sustainable development may recommend to the Parties amendments to the relevant provisions of this Chapter reflecting the outcome of the discussions referred to in paragraph 1. & /en 385  CHAPTER 19 TRANSPARENCY ARTICLE 19.1 Definitions For the purposes of this Chapter the following definitions apply: (a) "administrative decision" means a decision that affects the rights or obligations of a person in an individual case and covers an administrative action or failure to take an administrative action or decision as provided for in a Party's laws and regulations; (b) "interested person" means any natural or juridical person that may be affected by a measure of general application; and (c) "measure of general application" means a law, regulation, judicial decision, procedure or administrative ruling of general application that may have an impact on any matter covered by this Agreement. & /en 386  ARTICLE 19. 2 Objectives Recognising the impact which its regulatory environment may have on trade and investment between the Parties, each Party shall aim to promote a transparent and predictable regulatory environment and efficient procedures for economic operators, especially small and medium-sized enterprises, in accordance with the provisions of this Chapter. ARTICLE 19.3 Publication 1. Each Party shall ensure that a measure of general application with respect to any matter covered by this Agreement: (a) is promptly published via an officially designated medium and, if feasible, by electronic means or is otherwise made available in such a manner as to enable any person to become acquainted with it; (b) provides an explanation of its objective and rationale; and (c) allows for sufficient time between its publication and entry into force, except when this is not possible for reasons of urgency. & /en 387 2. To the extent possible, when adopting or amending major laws or regulations of general application with respect to any matter covered by this Agreement, each Party shall, in accordance with its respective rules and procedures: (a) publish in advance the draft law or regulation or consultation documents providing details of the objective of, and rationale for, such law or regulation; (b) provide interested persons and the other Party a reasonable opportunity to comment on such draft law or regulation or consultation documents; and (c) endeavour to take into consideration the comments received on such draft law or regulation or consultation documents. ARTICLE 19.4 Enquiries 1. No later than 3 (three) years after the date of entry into force of this Agreement, each Party shall establish or maintain appropriate mechanisms for receiving and responding to enquiries from any person regarding any measure of general application which is proposed or in force and how it would be applied with respect to any matter covered by this Agreement. 2. Upon request of a Party, the other Party shall promptly provide information and respond to enquiries pertaining to any measure of general application or any proposal to adopt or amend any measure of general application with respect to any matter covered by this Agreement that the requesting Party considers may affect the operation of this Agreement. & /en 388  ARTICLE 19.5 Administration of measures of general application 1. Each Party shall administer in an objective, impartial and reasonable manner all measures of general application with respect to any matter covered by this Agreement. 2. Each Party, when applying measures of general application to persons, goods or services of the other Party in specific cases, shall: (a) endeavour to provide persons that are directly affected by administrative proceedings 1 with reasonable notice, in accordance with its laws and regulations, when administrative proceedings are initiated, including a description of the nature of the proceedings, a statement of the legal authority under which the proceedings are initiated and a general description of any issues in question; and (b) afford such interested persons a reasonable opportunity to present facts and arguments in support of their positions prior to any final administrative decision, in so far as time, the nature of the proceedings and the public interest permit. 1 For greater certainty, in the case of matters covered by Chapter 15 such persons are the addressees of a decision by a Party's competition authority. & /en 389  ARTICLE 19.6 Review and appeal 1. Each Party shall establish or maintain judicial, arbitral or administrative tribunals or procedures for the purpose of the prompt review or appeal and, if warranted, the correction of an administrative decision with respect to any matter covered by this Agreement. Each Party shall ensure that its procedures for review or appeal are carried out in a non-discriminatory and impartial manner by tribunals that are impartial and independent of the authority entrusted with administrative enforcement, and composed by individuals with no substantial interest in the outcome of the matter. 2. Each Party shall ensure that the parties to the procedures referred to in paragraph 1 are provided with the right to: (a) a reasonable opportunity to support or defend their respective positions; and (b) a decision based on the evidence and submissions of record or, if required by its law, the record compiled by the administrative authority. 3. Each Party shall ensure that the decision referred to in point (b) of paragraph 2 shall, subject to appeal or further review as provided for in its law, be implemented by, and govern the practice of the authority entrusted with administrative enforcement with respect to the administrative decision concerned. & /en 390  ARTICLE 19.7 Regulatory quality and performance and good regulatory practices 1. The Parties recognise the principles of good regulatory practices and shall promote regulatory quality and performance. In particular, the Parties shall endeavour to: (a) encourage the use of regulatory impact assessments when developing major initiatives; and (b) establish or maintain procedures to promote the regular retrospective evaluation of measures of general interest. 2. The Parties shall endeavour to cooperate in regional and multilateral fora to promote good regulatory practices and transparency in respect of international trade and investment in areas covered by this Agreement. ARTICLE 19.8 Relation to other Chapters This Chapter applies without prejudice to any specific rules in other Chapters of this Agreement. & /en 391  CHAPTER 20 EXCEPTIONS ARTICLE 20.1 Security Exceptions Nothing in this Agreement shall be construed: (a) to require a Party to furnish or allow access to any information the disclosure of which it considers contrary to its essential security interests; or (b) to prevent a Party from taking an action which it considers necessary for the protection of its essential security interests: (i) connected to the production of or traffic in arms, ammunition and implements of war and to such traffic and transactions in other goods and materials, services and technology, and to economic activities, carried out directly or indirectly for the purpose of supplying a military establishment; (ii) relating to fissionable and fusionable materials or the materials from which they are derived; or (iii) taken in time of war or other emergency in international relations; or & /en 392 (c) to prevent a Party from taking any action in pursuance of its international obligations under the Charter of the United Nations, signed on 26 June 1945, in San Francisco, at the conclusion of the United Nations Conference on International Organization, for the purpose of maintaining international peace and security. ARTICLE 20.2 General exceptions 1. Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where the same conditions prevail, or a disguised restriction on international trade, nothing in Chapters 2, 4 and 17 shall be construed to prevent the adoption or enforcement by a Party of measures referred to in Article XX of the GATT 1994. To that end, Article XX of the GATT 1994, including its Notes and Supplementary Provisions, is incorporated into and made part of this Agreement, mutatis mutandis. 2. Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on investment liberalization or trade in services, nothing in Chapters 10 and 17 shall be construed to prevent the adoption or enforcement by either Party of measures: (a) necessary to protect public security or public morals or to maintain public order1; 1 The public security and public order exceptions may be invoked only where a genuine and sufficiently serious threat is posed to one of the fundamental interests of society. & /en 393 (b) necessary to protect human, animal or plant life or health; (c) relating to the conservation of exhaustible natural resources, if such measures are applied in conjunction with restrictions on domestic investors or on the domestic supply or consumption of services; (d) necessary for the protection of national treasures of artistic, historic or archaeological value; (e) necessary to secure compliance with laws or regulations which are not inconsistent with the provisions of this Agreement including those relating to: (i) the prevention of deceptive and fraudulent practices1 or to deal with the effects of a default on contracts; (ii) the protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records and accounts; or (iii) safety. 3. Nothing in Chapter 10 shall be construed to prevent the adoption or enforcement of a measure which implements a requirement imposed or enforced by a court, administrative tribunal or competition authority to remedy a violation of competition laws and regulations. 1 For greater certainty, this includes anti-money laundering and counter-terrorism financing regulations. & /en 394 4. For greater certainty, the Parties understand that, to the extent that such measures are otherwise inconsistent with the provisions of Chapters 2, 4 and 17: (a) the measures referred to in point (b) of Article XX of GATT 1994 include environmental measures, which are necessary to protect human, animal or plant life or health; (b) point (g) of Article XX of GATT 1994 applies to measures relating to the conservation of living and non-living exhaustible natural resources; and (c) measures taken to implement multilateral environmental agreements can fall under points (b) or (g) of Article XX of GATT 1994. 5. Before a Party takes any measures in accordance with points (i) and (j) of Article XX of GATT 1994, it shall provide the other Party with all relevant information, with a view to seeking a solution acceptable to the Parties. If an agreement is not reached within 30 (thirty) days of providing such information, the Party may apply the relevant measures. Whenever exceptional and critical circumstances require immediate action, the Party intending to take the measures may apply the measure necessary to deal with the circumstances without prior notification and shall inform the other Party immediately thereof. ARTICLE 20.3 Taxation 1. Nothing in this Agreement shall affect the rights and obligations of the European Union or its Member States or of the Signatory MERCOSUR States under any tax convention. In the event of any inconsistency between this Agreement and any such tax convention, the tax convention shall prevail to the extent of the inconsistency. & /en 395 2. Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries, where like conditions prevail, or a disguised restriction on trade or investment, nothing in this Agreement shall be construed to prevent the adoption, maintenance or enforcement by a Party of any measure aimed at ensuring the equitable or effective imposition or collection of direct taxes1 that: (a) distinguishes between taxpayers, who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested; or 1 For greater certainty, the Parties understand that such measures include measures inconsistent with Article 10.4 aimed at ensuring the equitable or effective imposition or collection of direct taxes, taken by a Party under its taxation system which: (i) apply to non-resident investors and services suppliers in recognition of the fact that the tax obligation of non-residents is determined with respect to taxable items sourced or located in the Party's territory; (ii) apply to non-residents in order to ensure the imposition or collection of taxes in the Party's territory; (iii) apply to non-residents or residents in order to prevent the avoidance or evasion of taxes, including compliance measures; (iv) apply to consumers of services supplied in or from the territory of another Party in order to ensure the imposition or collection of taxes on such consumers derived from sources in the Party's territory; (v) distinguish investors and service suppliers subject to tax on worldwide taxable items from other investors and service suppliers, in recognition of the difference in the nature of the tax base between them; or (vi) determine, allocate or apportion income, profit, gain, loss, deduction or credit of resident persons or branches, or between related persons or branches of the same person, in order to safeguard the Party's tax base. Tax terms or concepts in this footnote are determined according to tax definitions and concepts, or equivalent or similar definitions and concepts, under the domestic law of the Party taking the measure. & /en 396 (b) aims at preventing the avoidance or evasion of taxes pursuant to the provisions of any tax convention or domestic fiscal legislation. 3. For the purpose of this Article: (a) "residence" means residence for tax purposes; and (b) "tax convention" means a convention for the avoidance of double taxation or any other international agreement or arrangement relating wholly or mainly to taxation that the European Union or its Member States or a Signatory MERCOSUR State is party to. ARTICLE 20.4 Disclosure of information 1. Nothing in this Agreement shall be construed to require a Party to make available confidential information, the disclosure of which would impede law enforcement, or otherwise be contrary to the public interest, or which would prejudice the legitimate commercial interests of particular enterprises, public or private, except where a panel requires such confidential information in dispute settlement proceedings under Chapter 21. In such cases, the panel shall ensure that confidentiality is fully protected. 2. When a Party provides information which is considered as confidential under its laws and regulations, the other Party shall treat that information as confidential, unless the submitting Party agrees otherwise. & /en 397  ARTICLE 20.5 WTO Waivers If an obligation in this Agreement is substantially equivalent to an obligation contained in the WTO Agreement, any measure taken in conformity with a waiver adopted pursuant to paragraphs 3 and 4 of Article IX of the WTO Agreement is deemed to be in conformity with the substantively equivalent provision in this Agreement. CHAPTER 21 DISPUTE SETTLEMENT SECTION A OBJECTIVE, DEFINITIONS AND SCOPE ARTICLE 21.1 Objective The objective of this Chapter is to establish an effective and efficient mechanism to: (a) avoid and settle disputes between the Parties regarding the interpretation and application of this Agreement with a view to reaching, if possible, a mutually agreed solution; and & /en 398 (b) preserve the balance of concessions accorded by this Agreement, when applicable. ARTICLE 21.2 Definitions For the purposes of this Chapter and Annexes 21-A, 21-B and 21-C: (a) "adviser" means an individual retained by a party to advise or assist that party in connection with the arbitration proceedings; (b) "arbitration panel" means a panel established pursuant to Article 21.9; (c) "arbitrator" means an individual who is a member of an arbitration panel; (d) "assistant" means an individual who, under the terms of appointment of an arbitrator, conducts researches or provides assistance to that arbitrator; (e) "candidate" means an individual whose name is on the list of arbitrators referred to in Article 21.8(3) and who is under consideration for selection as a member of an arbitration panel established pursuant to Article 21.9; (f) "complaining party" means a party that requests the establishment of an arbitration panel pursuant to Article 21.7; & /en 399 (g) "expert" means an individual with specialised and recognised knowledge and experience in a certain field that is requested by an arbitration panel or mediator to provide an opinion, or whose opinion in that field is submitted to or requested by any of the parties; (h) "mediator" means an individual who conducts a mediation pursuant to Article 21.6; (i) "representative of a party" means an employee or any person appointed by a government department or agency or any other public entity of a Party who represents that Party for the purposes of a dispute under this Chapter; and (j) "staff" means, in respect of an arbitrator, individuals under the direction and control of an arbitrator, other than assistants. ARTICLE 21.3 Parties to the dispute 1. For the purposes of this Chapter, the European Union and MERCOSUR or one or more of the Signatory MERCOSUR States, may be parties to a dispute. The parties to the dispute shall be hereinafter referred to as "party" or "parties". 2. The European Union may initiate dispute settlement proceedings against MERCOSUR regarding a measure that concerns the European Union or one or more of its Member States, if the measure at issue is a measure of MERCOSUR. & /en 400 3. The European Union may initiate dispute settlement proceedings against one or more of the Signatory MERCOSUR States regarding a measure that concerns the European Union or one or more of its Member States, if the measure at issue is a measure of such Signatory MERCOSUR State or States. 4. MERCOSUR may initiate dispute settlement proceedings against the European Union regarding a measure that concerns MERCOSUR or all of the Signatory MERCOSUR States, if the measure at issue is a measure of the European Union1 or of one or more of the European Union's Member States. 5. One or more Signatory MERCOSUR States may individually initiate dispute settlement proceedings against the European Union regarding a measure that concerns such Signatory MERCOSUR State or Signatory MERCOSUR States, if the measure is a measure of the European Union or of one or more of the European Union's Member States. 6. If more than one Signatory MERCOSUR State initiate dispute settlement proceedings against the European Union on the same matter, Article 9 of the DSU shall apply mutatis mutandis2. 1 For greater certainty, a measure of the European Union referred to in this Article would also cover a measure of one or more of the European Union's Member States. 2 For greater certainty, paragraph 3 of article 9 of the DSU shall not prevent a Signatory MERCOSUR State to appoint a member of the arbitration panel from the sub-list referred to in point (b) of Article 21.8(3) of this Chapter different from the one that served or is serving as arbitrator in a panel established to examine a complaint of another Signatory MERCOSUR State on the same matter. & /en 401  ARTICLE 21.4 Scope The provisions of this Chapter apply with respect to any dispute: (a) concerning the interpretation and application of the provisions of this Agreement (hereinafter referred to as "covered provisions"), except if otherwise expressly provided; or (b) concerning an allegation by a party that a measure applied by the other party nullifies or substantially impairs any benefit accruing to it under the covered provisions in a manner adversely affecting trade between the parties, whether or not such measure conflicts with the provisions of this Agreement, except if otherwise expressly provided. SECTION B CONSULTATIONS AND MEDIATION ARTICLE 21.5 Consultations 1. The parties shall endeavour to resolve any dispute regarding the alleged non-compliance with the covered provisions referred to in point (a) of Article 21.4 or regarding the alleged nullification or substantial impairment referred to in point (b) of Article 21.4 by entering into consultations in good faith with the aim of reaching a mutually agreed solution. In this context, additional consideration shall be given to the specific challenges of landlocked developing countries. & /en 402 2. A party shall seek consultations through a written request delivered to the other party and to the Trade Committee, giving the reason for the request, including identification of the measure at issue and, in the case of a dispute referred to in point (a) of Article 21.4, the covered provisions that it considers applicable and not complied with by the other party, or, in the case of a dispute referred to in point (b) of Article 21.4, the benefits it considers to have been, as a result of the measure at issue, nullified or substantially impaired in a manner adversely affecting trade between the parties. 3. Consultations shall be held no later than 15 (fifteen) days after the date of receipt of the request, and shall, unless the parties agree otherwise, be held in the territory of the consulted party. Consultations shall be deemed to have been concluded no later than 30 (thirty) days after the date of receipt of the request, unless both parties agree to continue consultations. Consultations, and in particular the positions taken by the parties therein, shall be confidential and without prejudice to the rights of a party in any further proceedings. 4. Consultations on matters of urgency, including those regarding perishable goods or other goods or services that rapidly lose their quality, current condition or commercial value in a short period of time, shall be held no later than 15 (fifteen) days after the date of receipt of the request and shall be deemed to have been concluded within those 15 (fifteen) days, unless both parties agree to continue consultations. 5. During consultations, each party shall provide factual information, so as to allow a complete examination of the manner in which the measure at issue could, in the case of a dispute referred to in point (a) of Article 21.4, affect the application of this Agreement, or, in the case of a dispute referred to in point (b) of Article 21.4, nullify or substantially impair the benefits accruing to the requesting party under this Agreement in a manner adversely affecting trade between the parties. & /en 403 6. If consultations are not held within the time period laid down in paragraphs 3 or 4, as the case may be, or if consultations are concluded and a mutually agreed solution is not reached, the party which has requested consultations may have recourse to the establishment of an arbitration panel in accordance with Article 21.7. 7. A request for consultations concerning a dispute referred to in point (a) of Article 21.4 shall be without prejudice to the right of the requesting party to request, concurrently or subsequently, consultations concerning a dispute referred to in point (b) of Article 21.4 in respect of the same measure, and vice versa. ARTICLE 21.6 Mediation A party may request pursuant to Annex 21-C to enter into mediation with respect to any measure by a party adversely affecting trade between the parties. Mediation may only be initiated by mutual consensus of the parties. & /en 404  SECTION C ARBITRATION ARTICLE 21.7 Initiation of arbitration panel proceedings 1. If the parties have failed to resolve the dispute through consultations in accordance with Article 21.5, or if the complaining party considers that the defending party has failed to comply with a solution mutually agreed during consultations, the complaining party may seek the establishment of an arbitration panel by means of a written request delivered to the defending party and to the Trade Committee. 2. The complaining party shall give the reasons for the request, including identification of the measure at issue and explain, in the case of a dispute referred to in point (a) of Article 21.4, how that measure constitutes a breach of the covered provisions in a manner that clearly presents the legal basis for the complaint, or, in the case of a dispute referred to in point (b) of Article 21.4, how the measure at issue nullifies or substantially impairs the benefits accruing to the complaining party under this Agreement. 3. A request for establishment of an arbitration panel concerning a dispute referred to in point (a) of Article 21.4 shall be without prejudice to the right of the complaining party to request, concurrently or subsequently, the establishment of an arbitration panel concerning a dispute referred to in point (b) of Article 21.4 in respect of the same measure, and vice versa. & /en 405 4. If the complaining party has, at the same time and in respect of the same measure, requested the establishment of an arbitration panel both concerning a dispute referred to in point (a) of Article 21.4 and a dispute referred to in point (b) of Article 21.4, a single arbitration panel shall be established conducting a single arbitration in respect of both disputes. In case of subsequent arbitrations concerning the same measure, the later arbitration shall be referred to the same panel as the preceding dispute, wherever possible. ARTICLE 21.8 Appointment of arbitrators 1. Arbitrators must have specialised knowledge or experience in law and international trade. Arbitrators that are not nationals of a party shall be jurists. 2. Arbitrators shall: (a) be independent; (b) serve in their individual capacity; (c) not take instructions from any organisation or government or be affiliated to any government or governmental organisation of a Party to this Agreement; and (d) comply with Annex 21-B. & /en 406 3. The Trade Committee shall, no later than 6 (six) months after the date of entry into force of this Agreement, establish a list of 32 (thirty-two) individuals who are willing and able to serve as arbitrators. That list shall be composed of the following 3 (three) sub-lists: (a) one sub-list of 12 (twelve) individuals proposed by the European Union; (b) one sub-list of 12 (twelve) individuals proposed by MERCOSUR; and (c) one sub-list of 8 (eight) individuals, proposed by both Parties, who are not nationals of either Party and who shall act as chairperson of the arbitration panel. 4. The Trade Committee shall ensure that the list referred to in paragraph 3 of this Article contains the number of individuals therein required. The Trade Committee may amend the list of arbitrators, in accordance with Rule 25 of the Rules of Procedure as set out in Annex 21-A. 5. If, at the moment of the establishment of a particular arbitration panel pursuant to Article 21.9, the list provided for in paragraph 3 of this Article has not been established or, once established, not all individuals included in a particular sub-list are able to serve as arbitrator in a dispute, the co-chair of the Trade Committee of the complaining party shall draw by lot the arbitrators in accordance with Rules 10, 26 and 28 to 31 of the Rules of Procedure as set out in Annex 21-A. & /en 407  ARTICLE 21.9 Establishment of the arbitration panel 1. An arbitration panel shall be composed of 3 (three) arbitrators. 2. No later than 10 (ten) days after the date of receipt of the written request for the establishment of an arbitration panel pursuant to Article 21.7(1), the parties shall consult one another with a view to agreeing on its composition1. Expertise relevant to the subject matter of the dispute may be taken into consideration by the parties for the selection of arbitrators. The arbitration panel shall always be chaired by a non-national of either Party. 3. If there is no agreement on the composition of the arbitration panel within the time period set out in paragraph 2 of this Article, each party shall appoint one member of the arbitration panel from the sub-list of that party referred to in Article 21.8(3) no later than 10 (ten) days after the expiry of the time period referred to in paragraph 2 of this Article. If a party fails to appoint an arbitrator within that time period, the co-chair of the Trade Committee of the complaining party or his or her designee shall, no later than 5 (five) days after the expiry of the time period referred to in the previous sentence, select the arbitrator by lot from the sub-list of that party. 4. During the time period referred to in paragraph 2 of this Article, the parties shall endeavour to agree on the chairperson of the arbitration panel. If they are unable to agree, either party shall request the co-chair of the Trade Committee of the complaining party to select the chairperson of the arbitration panel by lot from the sub-list referred to in Article 21.8(3) no later than 5 (five) days after that request. 1 For greater certainty, when agreeing on the composition of the arbitration panel pursuant to this paragraph, the parties may agree to select as arbitrators persons who are not included in the list of arbitrators established pursuant to Article 21.8(3). & /en 408 5. The date of the establishment of the arbitration panel shall be that on which all selected arbitrators have accepted the appointment in accordance with the Rules of Procedure set out in Annex 21-A. 6. If a party considers that an arbitrator does not comply with Annex 21-B, the procedures provided for in Annex 21-A apply. 7. If an arbitrator is unable to participate in the proceedings, withdraws or needs to be replaced, a new arbitrator shall be selected in accordance with the selection procedures set out in this Article and the Rules of Procedure set out in Annex 21-A. The arbitration proceedings shall be suspended during that period for up to a maximum of 25 (twenty-five) days. 8. The parties shall accept as binding, ipso facto and with no need for a special agreement, the authority of any arbitration panel established in accordance with this Chapter. ARTICLE 21.10 Decision on urgency If a party so requests, the arbitration panel shall decide, within 10 (ten) days of its establishment, whether the case concerns matters of urgency. & /en 409  ARTICLE 21.11 Hearings The hearings of the arbitration panel shall be open to the public, unless the parties to the dispute decide otherwise. The hearings of the arbitration panel shall be partially or completely closed to the public when the submission or arguments of a party contain information which that party has designated as confidential. ARTICLE 21.12 Information and technical advice 1. The arbitration panel may request, in accordance with Annex 21-A, the opinion of experts or obtain information from any source deemed relevant. 2. The opinions of experts as well as information obtained from any relevant source shall be non-binding. 3. Experts must be persons of professional standing and experience in the relevant field. The arbitration panel shall consult the parties before choosing such experts. 4. The arbitration panel shall set a reasonable time period for the submission of information or the report of the experts. & /en 410 5. Persons of the Parties shall be authorised to submit amicus curiae briefs to the arbitration panels in accordance with the conditions set out in Annex 21-A. Those conditions shall ensure that the amicus curiae briefs do not create an undue burden for the parties to the dispute or unduly delay or complicate the arbitration panel proceedings. 6. Any information obtained under this Article shall be disclosed to each of the parties and submitted for their comments. ARTICLE 21.13 Applicable law and rules of interpretation 1. In the case of a dispute referred to in point (a) of Article 21.4, the arbitration panel shall resolve the dispute in accordance with the covered provisions. 2. In all disputes referred to in Article 21.4, the arbitration panel shall interpret the covered provisions in accordance with customary rules of interpretation of public international law. When interpreting an obligation under this Agreement which is identical to an obligation under the WTO Agreement, the arbitration panel shall take into consideration any relevant interpretation established in the rulings of the WTO Dispute Settlement Body. & /en 411  ARTICLE 21.14 Arbitral award 1. The arbitration panel shall deliver an interim arbitral report to the parties no later than 90 (ninety) days after the date of establishment of the arbitration panel. The interim arbitral report shall set out the findings of fact, the applicability of covered provisions where relevant, and the basic rationale behind any findings and recommendations that the arbitration panel makes. 2. When the arbitration panel considers that the deadline referred to in paragraph 1 cannot be met, the chairperson of the arbitration panel shall notify the parties and the Trade Committee in writing, stating the reasons for the delay and the date on which the arbitration panel plans to deliver its interim arbitral report. Under no circumstances shall the interim arbitral report be delivered later than 120 (one hundred and twenty) days after the date of establishment of the arbitration panel. 3. In cases of urgency, including those regarding perishable goods or other goods or services that rapidly lose their quality, current condition or commercial value in a short period of time, the arbitration panel shall make every effort to deliver its interim arbitral report within 45 (forty-five) days and, in any case, no later than 60 (sixty) days after the date of establishment of the arbitration panel. 4. A party may deliver a written request to the arbitration panel to review precise aspects of the interim arbitral report no later than 14 (fourteen) days after its receipt or, in cases of urgency, including those involving perishable goods or seasonal goods or services, no later than 7 (seven) days after its receipt. After considering any written comments by the parties on the interim arbitral report, the arbitration panel may modify it and make any further examination it considers appropriate. & /en 412 5. If no written request to review precise aspects of the interim arbitral report are delivered within the time period referred to in paragraph 4, the interim arbitral report shall become the arbitral award. 6. The arbitration panel shall deliver its arbitral award to the parties and the Trade Committee no later than 120 (one hundred and twenty) days after the establishment of the arbitration panel. If the arbitration panel considers that that deadline cannot be met, the chairperson of the arbitration panel shall notify the parties and the Trade Committee in writing, stating the reasons for the delay. Under no circumstances shall the arbitral award be delivered later than 150 (one hundred and fifty) days after the establishment of the arbitration panel. 7. In cases of urgency, including those regarding perishable goods or other goods or services that rapidly lose their quality, current condition or commercial value in a short period of time, the arbitration panel shall make every effort to deliver its arbitral award no later than 60 (sixty) days after the date of its establishment. Under no circumstances shall the arbitral award be delivered later than 75 (seventy-five) days after such date. 8. The arbitral award shall set out the findings of fact, the applicability of covered provisions where relevant, and the basic rationale behind the findings and recommendations. The arbitral award shall include sufficient analysis of the arguments made by the parties, and shall clearly respond to the questions and observations of both parties, including those made to the interim arbitral report. & /en 413 9. The arbitration panel shall make an objective assessment of the matter before it, including an objective assessment of the facts of the case and of the arguments and evidence presented by both parties, and: (a) in the case of a dispute referred to in point (a) of Article 21.4, the applicability of and conformity with the covered provisions; or (b) in the case of a dispute referred to in point (b) of Article 21.4, the existence of a nullification or substantial impairment of any benefit accruing to the complaining party under the covered provisions in a manner adversely affecting trade between the parties. 10. In the case of a dispute referred to in point (b) of Article 21.4, unless the parties agree otherwise, the arbitration panel shall: (a) determine if the measure at issue nullifies or substantially impairs any benefit accruing to the complaining party under the covered provisions, in a manner adversely affecting trade between the parties; (b) if applicable, determine the level of benefits accruing to the complaining party under the covered provisions which have been nullified or substantially impaired in a manner adversely affecting trade between the parties; (c) if it has found that the measure at issue nullifies or substantially impairs any benefit accruing to the complaining party under the covered provisions, in a manner adversely affecting trade between the parties, recommend that the defending party make a mutually satisfactory adjustment; the defending party is not obliged to withdraw the measure at issue; and & /en 414 (d) if applicable, and if so requested by both parties, suggest ways and means of reaching a mutually satisfactory adjustment, including by means of compensation; such suggestions shall not be binding on the parties. 11. The arbitration panel shall make every effort to take any decision by consensus. If, nevertheless, a decision cannot be reached by consensus, the matter at issue shall be decided by majority vote. The arbitrators shall not issue dissenting or separate opinions and shall maintain confidentiality as regards the voting. 12. The Trade Committee shall make the arbitral award of the arbitration panel publicly available in its entirety, unless the parties decide, by mutual agreement, not to make public parts thereof which contain confidential information. 13. The arbitral award shall be binding on the parties from the date on which it is delivered and shall not be subject to appeal. 14. The arbitral award cannot add to or diminish the rights and obligations provided for in the covered provisions. The arbitral award shall not be construed as conferring rights on or imposing obligations for persons. 15. Paragraphs 2, 4, 6, 8 and 11 shall be applicable to the rulings of the arbitration panel referred to in Articles 21.18, 21.19, 21.20 and 21.21. & /en 415  ARTICLE 21.15 Withdrawal, mutually agreed solution or suspension of a dispute 1. The complaining party may, subject to the consent of the defending party, withdraw its complaint before the arbitral award has been issued. 2. If the parties reach a mutually agreed solution at any time either before or following the issuance of the arbitral award, the Trade Committee shall be notified in writing by both parties. 3. The arbitration panel shall, at the request of both parties, suspend its work at any time, before the arbitral award has been issued, for a period agreed by the parties and not exceeding 12 (twelve) consecutive months. Within that period, the arbitration panel shall resume its work only at the written request of both parties. The request shall be notified to the Trade Committee. The proceedings shall be resumed from the stage at which they were suspended 20 (twenty) days after the date of receipt of the request. If the work of the arbitration panel has been suspended for more than 12 (twelve) months, the authority of the arbitration panel shall lapse, without prejudice to the right of the complaining party to request at a later point in time the establishment of an arbitration panel on the same subject matter. & /en 416  ARTICLE 21.16 Request for clarification No later than 10 (ten) days the after the receipt of the arbitral award, a party may submit to the arbitration panel, with the other party and the Trade Committee in copy, a written request for clarification with regard to specific aspects of any finding or recommendation in the arbitral award that the requesting party considers ambiguous. The other party to the dispute may submit comments on that request to the arbitration panel no later than 5 (five) days after its receipt. The arbitration panel shall respond to the request for clarification of the arbitral award no later than 15 (fifteen) days after its receipt. Requests for clarification shall not be used as a means to review the arbitral award. ARTICLE 21.17 Compliance with the arbitral award 1. The defending party shall take any measure necessary to comply promptly and in good faith with the arbitral award. 2. In the event that the arbitration panel concludes that the measure at issue nullifies or substantially impairs any benefit accruing to the complaining party under the covered provisions, in a manner adversely affecting trade between the parties, the parties shall engage in consultations with the purpose of agreeing a mutually agreed solution. The parties shall endeavor to privilege a solution which effectively expands market access by means of measures including the reduction of tariffs or the elimination of non-tariff barriers. & /en 417  ARTICLE 21.18 Reasonable period of time for compliance 1. If it is impracticable to comply immediately with the arbitral award, the defending party shall have a reasonable period of time in which to do so. In that case, the defending party shall, no later than 30 (thirty) days after the receipt of the arbitral award, notify the complaining party and the Trade Committee of the length of the reasonable period of time it will require for compliance. 2. If the parties have not agreed on the length of the reasonable period of time to comply with the arbitral award, the complaining party shall, no later than 20 (twenty) days after the receipt of the notification made under paragraph 1 by the defending party, request in writing the original arbitration panel to determine the length of the reasonable period of time. Such request shall be notified to the other party and to the Trade Committee. The arbitration panel shall deliver its ruling to the parties and to the Trade Committee no later than 20 (twenty) days after the date of the submission of the request. 3. The defending party shall inform the complaining party in writing of its progress in complying with the arbitral award at least 1 (one) month before the expiry of the reasonable period of time. 4. The reasonable period of time may be extended by mutual agreement between the parties. & /en 418  ARTICLE 21.19 Review of any measure taken to comply with the arbitral award 1. Before the expiry of the reasonable period of time referred to in Article 21.18, the defending party shall notify the other party and the Trade Committee of any measure it has taken to comply with the arbitral award. 2. If the parties disagree on the existence or the conformity of the measure notified by the defending party pursuant to paragraph 1 with the arbitral award or with the covered provisions, the complaining party may deliver a request to the original arbitration panel to decide on the matter. Such request shall identify the specific measure at issue and explain how that measure does not comply with the arbitral award or is inconsistent with the covered provisions in a manner to present the legal basis for the complaint clearly. The arbitration panel shall deliver its ruling to the parties no later than 45 (forty-five) days after the date of delivery of the request. ARTICLE 21.20 Temporary remedies in the event of non-compliance 1. If the defending party has not notified the measure it has taken to comply with the arbitral award or with the covered provisions within the reasonable period of time determined according to Article 21.18, or if the arbitration panel makes a ruling pursuant to Article 21.19(2) to the effect that no measure taken to comply exists or that the measure notified pursuant to Article 21.19(1) is inconsistent with the arbitral award or with the defending party's obligations under the covered provisions, the defending party shall, if so requested by the complaining party, present an offer for temporary compensation. & /en 419 2. The complaining party may, upon notification to the defending party and the Trade Committee, suspend concessions or other obligations under the covered provisions if: (a) the complaining party decides not to request an offer for temporary compensation under paragraph 1; or (b) such request is made and no agreement on compensation is reached within 30 (thirty) days after: (i) the end of the reasonable period of time determined pursuant to Article 21.18; or (ii) the delivery of an arbitral award pursuant to Article 21.19(2) finding that no measure taken to comply exists or that the measure notified pursuant to Article 21.19(1) is inconsistent with the arbitral award or with the covered provisions. 3. The suspension of concessions or other obligations shall not exceed the level equivalent to the nullification or impairment suffered as a result of the failure of the defending party to comply with the arbitral award. The complaining party shall notify the other party of the concessions or other obligations it intends to suspend 30 (thirty) days before the date on which the suspension is due to enter into force. 4. In considering which concessions or other obligations to suspend, a complaining party should first seek to suspend concessions or other obligations within the same sector or sectors as that or those affected by the measure found not to be in conformity with the covered provisions or to have nullified or substantially impaired benefits accruing to the complaining party under this Agreement in a manner adversely affecting trade between the parties. & /en 420 5. In the case of a dispute referred to in point (a) of Article 21.4, the suspension of concessions may be applied to sectors other than the sector or sectors in which the arbitration panel has found nullification or impairment, in particular if the complaining party is of the view that such suspension is effective in inducing compliance. 6. In the case of a dispute referred to in point (b) of Article 21.4, if the complaining party considers that suspension of concessions within the same sector or sectors as that or those adversely affected by the measure at issue are not practicable or effective, it may seek to apply those to other sectors. In such case, the complaining party shall take into account: (a) the trade in the sector adversely affected by the measure at issue and the importance of such trade to that party; (b) the broader economic elements related to the nullification or substantial impairment; and (c) the broader economic consequences of the application of the suspension of concessions, including spreading the adoption of temporary remedies across multiple sectors in order to account for the different economic sizes of the sectors involved. 7. In the case of a dispute referred to in point (b) of Article 21.4, the complaining party shall continue to accord to the defending party, in the sector which is subject to the remedies in question, treatment that is meaningfully more favourable than the treatment it accorded to that party prior to the entry into force of this Agreement. In particular, when a temporary remedy is adopted through the suspension of tariff concessions, the complaining party shall prioritize goods that are subject to full tariff liberalization. & /en 421 For goods subject to tariff rate quotas, any temporary remedies shall be applied in such a manner that at least 50 (fifty) percent of the quota volume specified in Annex 2-A, pertaining to the defending party, remains unaffected and fully accessible under the terms of this Agreement. For goods subject to staged liberalization and for which the staging period until full liberalization is longer than 11 (eleven) years, any temporary remedies in the form of suspension of tariff concessions shall not exceed 50 (fifty) percent of the difference between, on the one hand, the rate set out in Annex 2-A applicable at the relevant time and, on the other hand, the suspending party's applied non-preferential tariff rate, until trade in the goods concerned is fully liberalized. 8. In the case of a dispute referred to in point (b) of Article 21.4 involving a landlocked developing country, the complaining party shall consider what further action it might take which would be appropriate to the circumstances of that landlocked developing country, taking into account not only the trade coverage of measures complained about, but also the impact of any temporary remedies on the specific economic challenges of that landlocked developing country. 9. If the defending party considers that the notified level of suspension of concessions or other obligations exceeds the level equivalent to the nullification or impairment caused as a result of the failure of the defending party to comply with the arbitral award, it may deliver a written request to the original arbitration panel to rule on the matter. Such a request shall be notified to the complaining party and to the Trade Committee no later than 30 (thirty) days after the date of receipt of the notification referred to in paragraph 2. Within 10 (ten) days of the date of receipt of the request for the arbitration panel, the complaining party shall present a document indicating the methodology used to calculate the level of the suspension of concessions or other obligations. The arbitration panel shall deliver its ruling no later than 30 (thirty) days after the date of the receipt of the request. During that time period, the complaining party shall not suspend any concessions or other obligations. & /en 422 10. The suspension of concessions or other obligations shall be temporary, and shall not replace the objective of full compliance with the arbitral award and the covered provisions. Concessions or other obligations shall only be suspended until: (a) in the case of a dispute referred to in point (a) of Article 21.4, any measure that the arbitration panel has found to be inconsistent with the covered provisions has been withdrawn or amended so as to bring the defending Party into compliance with those provisions; (b) in the case of a dispute referred to in point (b) of Article 21.4, any measure that the arbitration panel has found to nullify or substantially impair a benefit accruing to the complaining party under the covered provisions, in a manner adversely affecting trade between the parties, has been withdrawn or amended so as to eliminate that nullification or substantial impairment; (c) the parties have agreed that the measure notified pursuant to Article 21.19(1) brings the defending party into compliance with the arbitral award or with the covered provisions; or (d) the parties have reached a mutually agreed solution pursuant to Article 21.24. 11. Notwithstanding paragraph 1, in the case of a dispute referred to in point (b) of Article 21.4, compensation may be part of a mutually satisfactory adjustment as final settlement of the dispute. & /en 423  ARTICLE 21.21 Review of any measure taken to comply after the adoption of temporary remedies for non-compliance 1. The defending party shall deliver a notification to the complaining party and the Trade Committee of any measure it has taken to comply with the arbitral award following the suspension of concessions or other obligations or following the application of temporary compensation, as the case may be. With the exception of cases under paragraph 2, the complaining party shall terminate the suspension of concessions or other obligations no later than 30 (thirty) days after the delivery of the notification. If compensation has been applied, and with the exception of cases under paragraph 2, the defending party may terminate the application of such compensation no later than 30 (thirty) days after its notification that it has complied with the arbitral award. 2. If the parties disagree on whether the notified measure brings the defending party into compliance with the arbitral award or the covered provisions, any of the parties may, no later than 30 (thirty) days after delivery of the notification of the measure, request in writing the arbitration panel to rule on the matter. Such request shall be notified to the other party and to the Trade Committee. The arbitration panel shall notify its ruling to the parties and to the Trade Committee no later than 45 (forty-five) days after the receipt of the request. If the arbitration panel rules that the measure taken to comply is in conformity with the arbitral award and with the covered provisions, the suspension of concessions or other obligations or compensation, as the case may be, shall be terminated. If relevant, the complaining party shall adjust the level of suspension of concessions or other obligations to the level determined by the arbitration panel. 3. The suspension of concessions or other obligations or the compensation, as the case may be, shall also be terminated if no request to the arbitration panel is made in accordance with paragraph 2. & /en 424  ARTICLE 21.22 Annexes 1. Annexes 21-A, 21-B and 21-C shall form an integral part of this Chapter. 2. Disputes under this Chapter shall be conducted in accordance with Annexes 21-A and 21-B. 3. The Trade Committee may amend Annexes 21-A and 21-B. SECTION D GENERAL PROVISIONS ARTICLE 21.23 Choice of forum 1. Disputes related to the same matter arising under the covered provisions and under the WTO Agreement or under any other agreement to which the relevant parties are party may be settled under this Chapter, under the DSU or under the dispute settlement procedures of that other agreement at the discretion of the complaining party. & /en 425 2. For the purposes of this Article: (a) dispute settlement procedures under the WTO Agreement are deemed to be initiated by a party's request for the establishment of an arbitration panel under Article 6 of the DSU; (b) dispute settlement procedures under any other agreement are deemed to be initiated by a party's request for the establishment of a dispute settlement panel or tribunal in accordance with the provisions of that agreement; and (c) dispute settlement procedures under this Chapter are deemed to be initiated by a party's request for the establishment of an arbitration panel under Article 21.7. 3. Notwithstanding paragraph 1 and subject to paragraph 4, when the European Union or MERCOSUR or one or more of the Signatory MERCOSUR States has or have requested the establishment of a panel under Article 6 of the DSU or under the relevant provisions of another agreement to which the relevant parties are party, or an arbitration panel pursuant to Article 21.7, that party may not initiate another set of proceedings on the same matter in any of the other fora, except in cases where the competent body in the forum chosen has not taken a decision on the substance of the matter due to jurisdictional or procedural reasons other than termination of the proceedings following a request for withdrawal or suspension of the proceedings. 4. Once MERCOSUR has requested the establishment of an arbitration panel under Article 21.7, a Signatory MERCOSUR State shall not initiate another proceeding on the same matter in any other forum. Once the European Union has requested the establishment of an arbitration panel under Article 21.7 against MERCOSUR, the European Union shall not initiate another proceeding against one or more Signatory MERCOSUR States in any other forum, if the contested measure of that or those Signatory MERCOSUR States is a measure implementing the contested measure of MERCOSUR and the European Union alleges the violation of a substantially equivalent obligation. & /en 426 5. Two or more disputes concern the same matter when they involve the same parties to the dispute, refer to the same measure and deal with the alleged violation of a substantially equivalent obligation1. 6. Without prejudice to paragraph 3, nothing in this Agreement shall preclude a Party from suspending obligations authorised by the Dispute Settlement Body of the WTO or authorised under the dispute settlement procedures of another international agreement to which the disputing parties are party. The WTO Agreement or the other international agreement between the parties shall not be invoked to preclude a Party from suspending obligations under this Chapter. ARTICLE 21.24 Mutually agreed solution 1. The parties may reach a mutually agreed solution at any time with respect to any dispute referred to in Article 21.4. The parties shall agree upon a time period for the implementation of such a solution. 2. If a mutually agreed solution is reached during the arbitration panel proceedings, the parties shall jointly notify that solution to the chairperson of the arbitration panel. Upon such notification, the arbitration panel proceedings shall be terminated. 1 For greater certainty, two or more disputes which involve the same parties to the dispute and refer to the same measure, but do not concern an alleged violation of the covered provisions or the WTO Agreement or any other agreement to which the relevant parties are party, shall not be considered as concerning the same matter for the purpose of this Article. & /en 427 3. Each party shall adopt the measures necessary to implement the mutually agreed solution within the agreed time period. 4. The solution may be adopted by means of a decision of the Trade Council. The conclusion of the mutually agreed solution between the parties may be subject to the completion of any necessary internal procedures. Mutually agreed solutions shall be made publicly available without containing information that a party has designated as confidential. 5. The implementing party shall, within the agreed time period, inform the other party, in writing, of any measure that it has taken to implement the mutually agreed solution. ARTICLE 21.25 Time periods 1. The arbitration panel or the mediator may at any time propose to the parties to modify any time period referred to in this Chapter, stating the reasons for the proposal. 2. Any time period mentioned in this Chapter may be extended by mutual agreement of the parties. & /en 428  ARTICLE 21.26 Confidentiality The deliberations of the arbitration panel shall be confidential. The arbitration panel and the parties shall treat as confidential any information submitted by a party to the arbitration panel which that party has designated as confidential. Where that party submits a confidential version of its written submissions to the arbitration panel, it shall also, upon request of the other party, provide a non-confidential summary of the information contained in its submissions that may be disclosed to the public. ARTICLE 21.27 Costs 1. Each party shall bear its own expenses in relation to the participation in an arbitration panel or mediation proceedings. 2. The parties1 shall share jointly and equally the expenses in relation to organisational matters, including the remuneration and expenses of the arbitrators and of the mediator in accordance with Annex 21-A. 1 For greater certainty, such costs are to be shared jointly and equally between, on the one part, the European Union and, on the other part, the Signatory MERCOSUR States that are parties to the dispute and MERCOSUR, if the latter is also party to the dispute. & /en 429  CHAPTER 22 INSTITUTIONAL PROVISIONS ARTICLE 22.1 Trade Council 1. A Trade Council is hereby established to oversee the fulfilment of the objectives of this Agreement and supervise its implementation. The Trade Council shall address the matters covered by this Agreement and shall examine any major issue arising within the framework of this Agreement. 2. The Trade Council shall be composed of representatives of the European Union, on the one side, and of each of the Signatory MERCOSUR States, on the other, at ministerial level with responsibility for trade and trade-related matters, or by their designees. 3. The Trade Council shall meet at ministerial level at regular intervals, at least on a biennial basis or on an ad-hoc basis as mutually agreed. It may also meet via teleconference, video- conference or through other means, as mutually agreed by the Parties. 4. The Trade Council shall adopt its own rules of procedure and the rules of procedure of the Trade Committee. 5. The Trade Council shall be co-chaired by a representative of the European Union and a representative of MERCOSUR in accordance with the provisions laid down in its rules of procedure taking into consideration the specific issues to be addressed at any given session. & /en 430 6. The Trade Council shall have the power to: (a) oversee the fulfilment of the objectives of this Agreement and supervise its implementation; (b) discuss any matter covered by this Agreement and without prejudice to Chapter 21 address any major issue arising from its implementation; (c) take decisions and make appropriate recommendations to the Parties as provided for in this Agreement; (d) adopt, through decisions, interpretations of the provisions of this Agreement which shall be binding on the Parties and all subcommittees and other bodies set up under this Agreement, including panels established under Chapter 21; (e) take such other action in the exercise of its functions as the Parties may agree; and (f) adopt decisions to amend, in fulfilment of the objectives of this Agreement: (i) Annex 2-A in accordance with Article 2.4(9); (ii) Appendix 2-D-1 in accordance with paragraph 6 of Article 2 of Annex 2-D; (iii) Appendix 2-D-2 in accordance with paragraph 3 of Article 4 of Annex 2-D; (iv) Appendix 2-D-3 in accordance with paragraph 4 of Article 5 of Annex 2-D; (v) Chapter 3 in accordance with Article 3.34; & /en 431  (vi) Section A of Annex 5-A in accordance with paragraph 9 of Article 5.8; (vii) Annex 6-A in accordance with Article 6.18; (viii) Annexes 12-A to 12-E in accordance with Article 12.26; (ix) Annexes 12-F to 12-J in accordance with Article 12.12; (x) Annex 13-A in accordance with Article 13.39; (xi) Annex 13-B in accordance with Article 13.39; (xii) Annex 13-C in accordance with Article 13.39; (xiii) Annex 13-E, in accordance with Article 13.39; (xiv) Annex 17-A, in accordance with Article 17.7; (xv) Annexes 21-A and 21-B in accordance with Article 21.22; and (xvi) any other provision, Annex, Appendix or Protocol, for which the possibility of such decision is explicitly foreseen in this Agreement. 7. Unless the Parties agree otherwise, 3 (three) years after the entry into force of this Agreement, and every 5 (five) years thereafter, the Trade Council shall initiate a review process of this Agreement. Based on the outcome of each review, the Trade Council shall deliberate on the need to amend this Agreement. & /en 432 8. The decisions adopted by the Trade Council shall be binding on the Parties, which shall take the measures necessary for the implementation of these decisions. The decisions referred to in point (f) of paragraph 6 shall be subject to Article 23.5(2). All decisions and recommendations of the Trade Council shall be adopted by agreement of the Parties and in accordance with the Trade Council's rules of procedure. 9. The Trade Council may delegate to the Trade Committee any of its functions, including the power to take decisions, in accordance with the Trade Council's rules of procedure. ARTICLE 22.2 Trade Committee 1. A Trade Committee is hereby established. 2. The Trade Committee shall be composed of representatives of the European Union, on the one side, and each of the Signatory MERCOSUR States, on the other, at senior official level with responsibility for trade-related matters or by their designees. 3. The Trade Committee shall be co-chaired by a representative of MERCOSUR and a representative of the European Union taking into consideration the specific issues to be addressed in any given session. & /en 433 4. The Trade Committee shall generally meet once a year alternately in Brussels and in a State Party to MERCOSUR on a date and with an agenda agreed in advance by the Parties. Additional meetings may also be convened by mutual agreement, at the request of either the European Union or MERCOSUR. It may also meet via teleconference, video-conference or through other means, as mutually agreed by the Parties. 5. The Trade Committee shall have the power to: (a) assist the Trade Council in the performance of its duties; (b) prepare the meetings of the Trade Council; (c) review the implementation of this Agreement including with a view to appraising its impacts on employment, investment and trade between the Parties; the review shall consider views or recommendations of civil society actors, including non-governmental organizations, business and employers' organizations, social movements and trade unions, taking into account in particular the provisions of Articles 22.5 to 22.7, consistent with each Party's laws and regulations; (d) take decisions as provided for in this Agreement or where such power has been delegated to it by the Trade Council; when exercising delegated powers, the Trade Committee shall take its decisions in accordance with the rules of procedure of the Trade Council; (e) supervise the work of all subcommittees established in accordance with this Agreement; (f) explore the most appropriate way to prevent or solve any difficulty that may arise in relation to the interpretation and application of the Agreement without prejudice to Chapter 21 (Dispute Settlement); & /en 434 (g) establish additional subcommittees, to allocate responsibilities within its competence to subcommittees, to decide to modify the functions of the sub-committees it establishes, including by assigning new ones, or to dissolve the subcommittees; (h) prepare decisions for adoption by the Trade Council, in compliance with the specific objectives of this Agreement, including the modifications referred to in Article 22.1(6)(f), or adopt such decisions in the intervals between the meetings of the Trade Council, or when the Trade Council cannot meet; and (i) take any other action in the exercise of its functions as the Parties may agree or as instructed by the Trade Council. 6. The decisions adopted by the Trade Committee shall be binding on the Parties, which shall take the measures necessary for the implementation of these decisions. The decisions referred to in points (d) and (h) of paragraph 5 that introduce amendments to this Agreement shall be subject to Article 23.4(2). All decisions of the Trade Committee shall be adopted by agreement of the Parties. ARTICLE 22.3 Subcommittees 1. The subcommittees shall be composed of representatives of the European Union, on the one part, and of each of the Signatory MERCOSUR States, on the other part. & /en 435 2. The subcommittees shall meet at an appropriate level at the request of a Party, and, in any event, at least once a year. If in person, meetings shall be held alternately in Brussels and in one of the Signatory MERCOSUR States. The subcommittees may also meet via teleconference, video- conference or through other means, as mutually agreed by the Parties. The subcommittees shall be co-chaired by a representative of the European Union and a representative of MERCOSUR. 3. Each subcommittee shall agree on its meeting schedule and set its agenda by mutual consent. 4. The following subcommittees are hereby established under the auspices of the Trade Committee: (a) the Subcommittee on trade in goods; (b) the Subcommittee on trade in wine products and spirits; (c) the Subcommittee on customs, trade facilitation and rules of origin; (d) the Subcommittee on SPS matters; (e) the Subcommittee on dialogues on issues related to the agri-food chain; (f) the Subcommittee on trade in services and establishment; (g) the Subcommittee on government procurement; (h) the Subcommittee on intellectual property rights; and (i) the Subcommittee on trade and sustainable development. & /en 436 5. With respect to issues related to their area of competence, the subcommittees shall have the power to: (a) monitor the implementation and ensure the proper functioning of this Agreement; (b) adopt by agreement of the Parties decisions and recommendations in respect of all matters where this Agreement so provides; (c) discuss issues arising from the implementation of this Agreement or of any supplementing agreement with a view to resolving them, without prejudice to Chapter 21; and (d) provide a forum for the Parties to exchange information, including discussing best practices and sharing implementation experience. 6. The tasks of the subcommittees are further defined as appropriate in the relevant Chapters of this Agreement and can be modified, if necessary, by decision of the Trade Committee. 7. The subcommittees shall conduct the preparatory technical work necessary to support the functions of the Trade Council and the Trade Committee, including when those bodies have to adopt decisions or recommendations. 8. The subcommittees shall report on their activities to the Trade Committee. The existence of a subcommittee shall not prevent either Party from bringing any matter directly to the Trade Committee. 9. The Trade Committee shall adopt rules of procedure which determine the composition, duties and functioning of the subcommittees and other bodies. & /en 437  ARTICLE 22.4 Coordinators of the Agreement 1. The European Union and each Signatory MERCOSUR State shall each appoint a Coordinator and notify the other Party thereof within 30 (thirty) days following the entry into force of this Agreement. 2. The coordinators shall: (a) prepare the agenda and coordinate the preparation of the meeting of the Trade Council and the Trade Committee in accordance with Articles 22.1 and 22.2; (b) follow up on the decisions adopted by the Trade Council or the Trade Committee, as appropriate; (c) act as contact points to facilitate communication between the Parties on any matter covered by this Agreement, unless otherwise provided in this Agreement; (d) receive any notifications and information submitted under this Agreement, including any notification or information submitted to the Trade Council or the Trade Committee, unless otherwise provided in this Agreement; and (e) fulfil any other tasks as requested by the Trade Council or the Trade Committee. & /en 438  ARTICLE 22.5 Relationship with Civil Society 1. In order to facilitate the implementation of this agreement the Parties shall promote consultations with civil society through the establishment of an appropriate mechanism of consultation and the promotion of interaction between the representatives of their civil society. 2. The Parties shall promote the dialogue between the Economic and Social Committee, from the European Union and the Consultative Social and Economic Forum, for MERCOSUR and encourage their contribution to the mechanisms set out below. ARTICLE 22.6 Domestic Advisory Groups 1. The EU Party and the MERCOSUR Party shall each designate a Domestic Advisory Group, established in accordance with each Party's internal arrangements, to advise the Party concerned on issues covered by this Agreement. It should be comprised of a balanced representation of independent civil society organisations including non-governmental organisations, business and employers' organisations and trade unions active on economic, development, social, human rights, environmental and other matters. 2. The Parties shall promote a regular dialogue with their Domestic Advisory Group and shall consider views or recommendations submitted by their respective Domestic Advisory Group on the implementation of this Agreement. & /en 439 3. In order to promote public awareness of the Domestic Advisory Groups, the EU Party and the MERCOSUR Party shall each made available to the public the list of organisations participating in consultations as well as the contact point for that group. ARTICLE 22.7 Civil Society Forum 1. The Parties shall facilitate the organisation of a Civil Society Forum, to conduct a public dialogue on the implementation of this Agreement and shall agree at the first meeting of the Trade Council on operational guidelines for the conduct of the Forum. 2. The Parties may also facilitate participation in the Civil Society Forum by virtual means. 3. The Civil Society Forum shall be open for the participation of independent civil society organisations established in the territories of either the EU Party or the MERCOSUR Party, including members of the Domestic Advisory groups referred to in Article 22.6. The Parties shall promote a balanced representation, including, non-governmental organisations, business and employers' organizations and trade unions active on economic, development, social, human rights, environmental and other matters. 4. The representatives of the Parties participating in the Trade Council or the Trade Committee, as appropriate, shall take part in a session of the meeting of the Civil Society Forum in order to present information on the implementation of the Agreement and to engage in a dialogue with the Forum. & /en 440  CHAPTER 23 GENERAL AND FINAL PROVISIONS ARTICLE 23.1 Territorial application 1. This Agreement shall apply: (a) to the territories in which the Treaty on European Union and the Treaty on the Functioning of the European Union are applicable, under the conditions laid down in those Treaties; and (b) to the territories of the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, respectively. 2. References to "territory" in this Agreement shall include air space and territorial sea as provided in the United Nations Convention on the Law of the Sea of 10 December 1982. 3. References to "territory" in this Agreement shall be understood in this sense, save as otherwise expressly provided. & /en 441 4. As regards those provisions concerning the tariff treatment of goods, including provisions on customs and trade facilitation, mutual administrative assistance in customs matters and rules of origin, as well as the temporary suspension of this treatment, this Agreement shall also apply to those areas of the customs territory of the European Union, as defined by Article 4 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code1, not covered by point (a) of paragraph 1 of this Article. ARTICLE 23.2 Entry into force 1. This Agreement shall enter into force between on the one part, the European Union and, on the other part, MERCOSUR and the Signatory MERCOSUR States on the first day of the month following the date on which they have notified each other in writing of the completion of their respective internal procedures required for this purpose. 2. Notifications shall be sent to the Secretary-General of the Council of the European Union and the Government of the Republic of Paraguay, or its successors, who are the Depositories of this Agreement. 1 OJ EU L 269, 10.10.2013, p. 1. & /en 442  ARTICLE 23.3 Application before entry into force 1. This Agreement may be provisionally applied. Such provisional application may take place between, on the one part, the European Union and, on the other part, one or more of the Signatory MERCOSUR States in accordance with their respective internal procedures. 2. The provisional application of this Agreement by the European Union and a Signatory MERCOSUR State shall begin on the first day of the second month following the date on which the European Union and that Signatory MERCOSUR State have notified each other of the completion of their respective internal procedures or ratification of the Agreement and confirm their agreement to provisionally apply the Agreement. 3. Notifications shall be sent to the Depositories of this Agreement. 4. The Trade Council, as well as the Trade Committee and other bodies established under this Agreement, may exercise their functions in respect of this Agreement during the period in which this Agreement is being provisionally applied. Any decisions adopted during this period in the exercise of their functions, shall apply exclusively between the Parties applying the Agreement provisionally and shall cease to be effective between the Party or Parties that cease to apply the Agreement provisionally and the remaining Party or Parties. & /en 443 4. Where, in accordance with this Article, this Agreement provisionally applies by the European Union and one or more Signatory MERCOSUR State, any reference to: (a) MERCOSUR shall be understood to refer to such Signatory MERCOSUR States that have agreed to apply the Agreement provisionally; (b) "the Parties" shall be understood to refer to such Signatory MERCOSUR State or States that have agreed to apply the Agreement provisionally and the European Union; and (c) the date of entry into force of the Agreement shall be understood to refer to the date from which provisional application takes place. 5. Amendments to this Agreement may also provisionally apply in accordance with this Article. If amendments to this Agreement are adopted during the provisional application of the Agreement, they shall apply to a Signatory MERCOSUR State upon its agreement to provisionally apply the Agreement in accordance with paragraph 2 and shall remain valid after entry into force of the Agreement. ARTICLE 23.4 Other agreements 1. Title II of the Interregional Framework Cooperation Agreement between the European Community and its Member States, of the one part, and the Southern Common Market and its Party States, of the other part, signed in Madrid on 15 December 1995, shall cease to have effect and is replaced by this Agreement upon its entry into force. & /en 444 2. References to the aforementioned Title of the aforementioned agreement in all other agreements between the Parties shall be construed as referring to this Agreement. 3. At the latest 3 (three) months after the date of entry into force of this Agreement, and within the first three months of each subsequent year if so requested, the European Union shall inform MERCOSUR and the Signatory MERCOSUR States of how it would give effect to the cooperation arrangements described in the EU–MERCOSUR Partnership Agreement, including as regards envisaged funding announced in relation thereto. ARTICLE 23.5 Amendments 1. The Parties may agree, in writing, to amend this Agreement. An amendment shall enter into force after the Parties exchange written notifications certifying that they have completed their respective applicable internal requirements and procedures necessary for the entry into force of the amendment, or on such other date as they may agree. 2. Notwithstanding paragraph 1, the Trade Council or the Trade Committee, as appropriate, may decide to amend the Annexes to or other parts of this Agreement if it so provides. Such decision may provide that such amendments apply as of the date agreed by the Parties or upon the notification of the completion of legal requirements of a Party or Parties, if applicable. & /en 445  ARTICLE 23.6 Fulfilment of obligations 1. Each Party shall adopt any general or specific measures required to fulfil their obligations under this Agreement, including those required to ensure its observance by central, regional or local governments and authorities, as well as by non-governmental bodies in the exercise of governmental powers delegated to them. 2. If either Party considers, based on the factual situation, that the European Union or one or more of its Member States, or MERCOSUR or one or more of the Signatory MERCOSUR States, as the case may be, has or have committed a violation of the obligations that are described as essential elements in Article 1.2(1), Article 5.2(2) and Article 7.7(3) of the EU–MERCOSUR Partnership Agreement, it may take appropriate measures in accordance with Article 30.4(3) of that agreement also with respect to this Agreement. 3. Either Party may also take appropriate measures with respect to this Agreement if it considers that the factual situation is such that it would amount to a violation by the European Union or one or more of its Member States, or MERCOSUR or one or more of the Signatory MERCOSUR States, as the case may be, of the obligations that are described as essential elements in Article 1.2(1), Article 5.2(2) and Article 7.7(3) if those provisions were being applied. & /en 446 Before doing so, the Party invoking the application of this paragraph shall notify the other Party of this fact and of the measures to be taken. The notified Party may request that the Trade Council meet within 15 days from the date of notification to hold urgent consultations with a view to seeking a timely and mutually agreeable solution. The notifying Party adopting the measures shall submit all relevant information required for a thorough examination of the situation. If no mutually agreeable solution is found within a period of up to 15 days from the commencement of consultations and no later than 30 days from the date of the notification, the Party invoking the application of this paragraph may apply the measures referred to in the first subparagraph. The notifying Party may extend the time periods set out in this paragraph, upon request of the other Party. Where the Parties are unable to agree on a mutually acceptable solution, the Parties may also resort to the mediation procedure provided for in Article 21.6. For the purpose of this paragraph, "appropriate measures" may include the suspension, in part or in full, of this Agreement. Suspension of this Agreement is a measure of last resort and can be imposed only in the event that the factual situation is such that it would amount to a particularly serious and substantial violation by the other Party of the obligations that are described as essential elements in Article 1.2(1), Article 5.2(2) and Article 7.7(3) of the EU–MERCOSUR Partnership Agreement if those provisions were being applied. In such an event, the Parties shall be released from the obligation to perform this Agreement, in full or in part, in their mutual relations during the period of the suspension. Such suspension shall apply for the minimum period necessary to resolve the issue in a manner acceptable to the Parties. 4. For the purpose of paragraphs 2 and 3 of this Article, Articles 30.4(5), 30.4(6) and 30.4(7) of the EU–MERCOSUR Partnership Agreement shall be incorporated into and made part of this Agreement, mutatis mutandis. & /en 447  ARTICLE 23.7 Private rights 1. Nothing in this Agreement shall be construed as conferring rights or imposing obligations on persons, other than those created between the Parties under public international law. 2. Nothing in this Agreement shall be construed as permitting this Agreement to be directly invoked in the domestic legal systems of the Parties. A State Party to Mercosur signatory of this Agreement may provide otherwise under its domestic law. ARTICLE 23.8 Accession of new Member States of the European Union 1. The European Union shall notify MERCOSUR of any request for accession of a third country to the European Union. 2. During the negotiations between the European Union and the candidate country seeking accession, the European Union shall: (a) provide, upon request of MERCOSUR, and to the extent possible, any information regarding any matter covered by this Agreement; and (b) take into account any concerns expressed by MERCOSUR. & /en 448 3. The Trade Committee shall examine any effects of accession of a third country to the European Union on this Agreement sufficiently in advance of the date of such accession. 4. To the extent necessary, the Parties shall, before the entry into force of the agreement on the accession of a third country to the European Union, put in place by decision of the Trade Council the necessary adjustments or transitional arrangements regarding this Agreement. 5. Without prejudice to paragraph 4, this Agreement shall apply between on the one part the new Member State of the European Union and, on the other part, MERCOSUR and each of the Signatory MERCOSUR States from the date of accession of that new Member State to the European Union. ARTICLE 23.9 Accession of State Parties to Mercosur 1. MERCOSUR shall notify the European Union of any request for accession of a third country to MERCOSUR. 2. During the negotiations between the MERCOSUR and the candidate country seeking accession, MERCOSUR shall: (a) provide, upon request of the European Union, and to the extent possible, any information regarding any matter covered by this Agreement; and (b) take into account any concerns expressed by the European Union. & /en 449 3. Any State Party to MERCOSUR that is not a Party to this Agreement on the date of its signature ("applicant MERCOSUR State Party") may accede to this Agreement by means of a Protocol of Accession concluded by the European Union and the applicant MERCOSUR State Party. The Protocol of Accession shall incorporate the results of the accession negotiations and, if necessary, any adjustments recommended by the Trade Committee pursuant to paragraph 4. This Agreement shall be amended pursuant to Article 23.5(1) to reflect the terms of accession as agreed in the Protocol of Accession between the European Union and the applicant MERCOSUR State Party. 4. During the negotiations of the Accession Protocol referred to in paragraph 3, MERCOSUR may accompany the delegation of the applicant MERCOSUR State Party and, before the conclusion of the negotiations, either Party may request a meeting of the Trade Committee to examine any effects on this Agreement of the accession of the applicant MERCOSUR State Party and consider possible adjustments. ARTICLE 23.10 Duration This Agreement shall remain in force until the entry into force of the EU–MERCOSUR Partnership Agreement. & /en 450  ARTICLE 23.11 Denunciation 1. Either Party may give written notice to the other Party of its intention to denounce this Agreement. 2. Denunciation shall take effect nine (9) months after notification to the other Party. ARTICLE 23.12 Annexes, Appendices and Protocols 1. The Annexes, Appendices and Protocols to this Agreement shall form an integral part thereof. 2. Each Annex to this Agreement, including its appendices, identified by a code starting with an Arabic number, shall form an integral part of that Chapter in this Agreement that is identified by the same number and in which reference is made to that particular Annex. & /en 451  ARTICLE 23.13 Authentic languages This Agreement is drawn up in the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Irish, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish languages, each of these texts being equally authentic. & /en 452  EUROPEAN COMMISSION Brussels, 3.9.2025 COM(2025) 339 final ANNEX 2 ANNEX to the Proposal for a Council Decision on the conclusion, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part EN EN  ANNEX 2-A TARIFF ELIMINATION SCHEDULE SECTION A GENERAL PROVISIONS 1. This Annex specifies the obligations of each Party with regard to the reduction or elimination of customs duties in accordance with Article 2.4. 2. Each Party shall reduce or eliminate customs duties pursuant to paragraph 1 of Article 2.4 in accordance with the tariff elimination schedule set out in: (a) for the European Union, Appendix 2-A-1; and (b) for MERCOSUR, Appendix 2-A-2. & /en 1 3. The provisions set out in Appendix 2-A-1 are generally expressed in terms of the Combined Nomenclature 2013 ("CN 2013")1, which is based on the Harmonized System. The interpretation of the provisions of Appendix 2-A-1, including the product coverage of subheadings of that Schedule, shall be governed by the General Notes, Section Notes, and Chapter Notes of the CN 2013. To the extent that provisions of Appendix 2-A-1are identical to the corresponding provisions of the CN 2013, the provisions of that Schedule shall have the same meaning as the corresponding provisions of the CN 2013. Without prejudice to Article 2.4(6), all references to "See remarks" in the column "Base rate" of Appendix 2-A-1 are to be understood as a reference to Column 3 of Part 2 ("Conventional rate of duty") of Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I of Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. 4. The provisions set out in Appendix 2-A-2 are generally expressed in terms of the Mercosur Common Nomenclature 2012 ("NCM 2012")2, which is based on the Harmonized Commodity Description and Coding System. The interpretation of the provisions of Appendix 2-A-2, including the product coverage of subheadings of that Schedule, shall be governed by the General Notes, Section Notes and Chapter Notes of the NCM 2012. To the extent that provisions of Appendix 2-A-2 are identical to the corresponding provisions of the NCM 2012, the provisions of that Schedule shall have the same meaning as the corresponding provisions of the NCM 2012. 1 CN 2013 is set out in Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. 2 Set out in RES GMC No 05/2011 of 17 June 2011 and modifications. & /en 2 5. For the purposes of this Annex, "year 0" means the period of time beginning on the date of entry into force of this Agreement and ending on 31 December of the same calendar year. "Year 1" begins on 1 January of the year following the calendar year in which the Agreement enters into force and ends on 31 December of that calendar year, with each subsequent reduction taking effect on 1 January of each subsequent year. 6. For originating goods from the other Party, the following staging categories apply to the elimination or reduction of customs duties by each Party pursuant to paragraph 1 of Article 2.4: (a) customs duties on originating goods provided for in the items in the staging category "0" in the tariff elimination schedule of a Party shall be eliminated immediately, and such goods shall be duty-free as of the entry into force of this Agreement; (b) customs duties on originating goods provided for in the items in the staging category "4" in the tariff elimination schedule of a Party shall be eliminated in 5 (five) equal annual stages, and such goods shall be duty-free on 1 January of "year 4"; (c) customs duties on originating goods provided for in the items in the staging category "7" in the tariff elimination schedule of a Party shall be eliminated in 8 (eight) equal annual stages, and such goods shall be duty-free on 1 January of year 7; (d) customs duties on originating goods provided for in the items in the staging category "8" in the tariff elimination schedule of a Party shall be eliminated in 9 (nine) equal annual stages, and such goods shall be duty-free on 1 January of year 8; & /en 3 (e) customs duties on originating goods provided for in the items in the staging category "10" in the tariff elimination schedule of a Party shall be eliminated in 11 (eleven) equal annual stages, and such goods shall be duty-free on 1 January of year 10; (f) customs duties on originating goods provided for in the items in the staging category "SW/12" in the tariff elimination schedule of a Party shall be eliminated immediately, and such goods shall be duty-free as of the entry into force of this Agreement if the customs value is equal or higher than 8 (eight) USD FOB/litre; if the customs value is below 8 (eight) USD FOB/litre, such goods shall remain at the base rate of customs duty set out in each Party's Schedule for 12 (twelve) years after the entry into force of this Agreement, and thereafter shall be eliminated in full and be duty-free on 1 January of year 12; (g) customs duties on originating goods provided for in the items in the staging category "15" in the tariff elimination schedule of a Party shall be eliminated in 16 (sixteen) equal annual stages, and such goods shall be duty-free on 1 January of year 15; & /en 4 (h) customs duties on originating goods provided for in the items in the staging category "15V" in Appendix 2-A-2 (*) shall remain at the base rate until the end of year 6, subject to paragraphs 7 and 8 of Article 2.4 of this Agreement; as of 1 January of year 7, duties shall be eliminated in annual stages in accordance with the table entitled Chronogram of tariff elimination, and such goods shall be duty-free on 1 January of year 15; in addition, customs duties on such goods shall be subject to a 50 % (fifty percent) reduction of the base rate upon entry into force and until the end of year 8 within an annual quota of 50 000 (fifty thousand) units; the annual quota shall be allocated among MERCOSUR members according to the following distribution on a first-come-first-served basis: (i) Argentina: 15 500 (fifteen thousand five hundred) units; (ii) Brazil: 32 000 (thirty-two thousand) units; (iii) Paraguay: 750 (seven hundred and fifty) units; and (iv) Uruguay: 1 750 (one thousand seven hundred and fifty) units. (*) For greater certainty, this paragraph applies to originating goods classified in the following tariff items: 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.90, 8701.95.90, 8703.21.00, 8703.22.10, 8703.23.10, 8703.24.10, 8703.24.90, 8703.33.10, 8703.33.90, 8704.21.90, and 8704.31.90 (NCM 2022). & /en 5  Chronogram of tariff elimination Category Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Year 11 Year 12 Year 13 Year 14 Year 15 0 100 % 4 20 % 40 % 60 % 80 % 100 % 7 12,5 % 25 % 37,5 % 50 % 62,5 % 75 % 87,5 % 100 % 8 11,1 % 22,2 % 33,3 % 44,4 % 55,6 % 66,7 % 77,8 % 88,9 % 100 % 10 9,1 % 18,2 % 27,3 % 36,4 % 45,5 % 54,6 % 63,6 % 72,7 % 81,8 % 90,9 % 100 % 15 6,3 % 12,5 % 18,8 % 25 % 31,3 % 37,5 % 43,8 % 50 % 56,3 % 62,5 % 68,8 % 75,0 % 81,3 % 87,5 % 93,8 % 100 % 15V 0% 0% 0% 0% 0% 0% 0% 19 % 38,1 % 57,1 % 64,3 % 71,4 % 78,6 % 85,7 % 92,9 % 100 % (i) customs duties on originating electric and hybrid vehicles, classified under HS 2022 codes 8703.40, 8703.50, 8703.60, 8703.70 and 8703.80 except for hydrogen fuel cell vehicles – for greater certainty, these codes correspond to NCM 2012 codes 8703 90 00, ex 8703 21, ex 8703 22, ex 8703 23, ex 8703 24, ex 8703 31, ex 8703 32 and ex 8703 33 – shall be subject to the following treatment: (i) shall be subject to a 28,6 % (twenty-eight point six percents) reduction of the base rate upon entry into force of this Agreement and until the end of year 5 (five), and thereby set at 25 % (twenty-five percents) for goods imported into Argentina or Brazil, 16,4 % (sixteen point four percent) for goods imported into Uruguay, and 14,3 % (fourteen point three percent) for goods imported into Paraguay; & /en 6 (ii) as of 1 (first) January of year 6 (six), the remaining duties shall be eliminated in accordance with the table below and such vehicles shall be duty free as of 1 (first) January of year 18 (eighteen). Argentina, Year Paraguay Uruguay Reduction Brazil 0 25,0 14,3 16,4 28,6 % 1 25,0 14,3 16,4 28,6 % 2 25,0 14,3 16,4 28,6 % 3 25,0 14,3 16,4 28,6 % 4 25,0 14,3 16,4 28,6 % 5 25,0 14,3 16,4 28,6 % 6 20,0 11,4 13,1 42,9 % 7 20,0 11,4 13,1 42,9 % 8 20,0 11,4 13,1 42,9 % 9 15,0 8,6 9,9 57,1 % 10 15,0 8,6 9,9 57,1 % 11 15,0 8,6 9,9 57,1 % 12 10,0 5,7 6,6 71,4 % 13 10,0 5,7 6,6 71,4 % 14 10,0 5,7 6,6 71,4 % 15 5,0 2,9 3,3 85,7 % 16 5,0 2,9 3,3 85,7 % 17 5,0 2,9 3,3 85,7 % 18 – – – 100,0 % & /en 7 (j) Customs duties on originating hydrogen fuel cell vehicles, classified under a sub-set of HS 2022 code 8703.80 corresponding to vehicles when powered by hydrogen fuel cell, shall be subject to the following treatment: Customs duties on originating hydrogen fuel cell vehicles, classified under ex 8703.80: (i) shall remain at the base rate until the end of year 6 (six); (ii) as of 1 (first) January of year 7 (seven) and until the end of year 12 (twelve), shall be subject to a 28,6 % (twenty-eight point six percent) reduction of the base rate and thereby set at 25 % (twenty-five percent) for goods imported into Argentina or Brazil, 16,4 % (sixteen point four percent) for goods imported into Uruguay, and 14,3 % (fourteen point three percent) for goods imported into Paraguay; & /en 8  (iii) as of 1 (first) January of year 13 (thirteen), the remaining duties shall be eliminated in accordance with the table below and such vehicles shall be duty-free as of 1 (first) January of year 25 (twenty-five). Argentina, Year Paraguay Uruguay Reduction Brazil 0–6 35 20 23 – 7 – 12 25,0 14,3 16,4 28,6 % 13 20,0 11,4 13,1 42,9 % 14 20,0 11,4 13,1 42,9 % 15 20,0 11,4 13,1 42,9 % 16 15,0 8,6 9,9 57,1 % 17 15,0 8,6 9,9 57,1 % 18 15,0 8,6 9,9 57,1 % 19 10,0 5,7 6,6 71,4 % 20 10,0 5,7 6,6 71,4 % 21 10,0 5,7 6,6 71,4 % 22 5,0 2,9 3,3 85,7 % 23 5,0 2,9 3,3 85,7 % 24 5,0 2,9 3,3 85,7 % 25 – – – 100,0 % (k) Customs duties on originating vehicles classified under subheading HS 2022 code 8703.90: (i) shall remain at the base rate until the end of year 6 (six); & /en 9 (ii) as of 1 (first) January of year 7 (seven) and until the end of year 17 (seventeen), shall be subject to a 28,6 % (twenty-eight point six percent) reduction of the base rate, and thereby set at 25 % (twenty-five percent) for goods imported into Argentina or Brazil, 16,4 % (sixteen point four percent) for goods imported into Uruguay, and 14,3 % (fourteen point three percent) for goods imported into Paraguay; (iii) as of 1 (first) January of year 18 (eighteen), the remaining duties shall be eliminated in accordance with the table below, and such vehicles shall be duty-free as of 1 (first) January of year 30 (thirty). Argentina, Year Paraguay Uruguay Reduction Brazil 0–6 35,0 20,0 23,0 – 7 – 17 25,0 14,3 16,4 28,6 % 18 20,0 11,4 13,1 42,9 % 19 20,0 11,4 13,1 42,9 % 20 20,0 11,4 13,1 42,9 % 21 15,0 8,6 9,9 57,1 % 22 15,0 8,6 9,9 57,1 % 23 15,0 8,6 9,9 57,1 % 24 10,0 5,7 6,6 71,4 % 25 10,0 5,7 6,6 71,4 % 26 10,0 5,7 6,6 71,4 % 27 5,0 2,9 3,3 85,7 % 28 5,0 2,9 3,3 85,7 % 29 5,0 2,9 3,3 85,7 % 30 – – – 100,0 % & /en 10 (l) customs duties on originating goods marked with the notation "CH1" set out in Appendix 2-A-2 shall be subject to the following in-quota tariff rates in the aggregate quantities set out below, with no country allocation for the quotas of subheadings 1806.20 and 1806.90 of NCM 2012 which shall be administered on a first-come-first-served basis: Subheading 1806.20 Quota Out-of-quota Years In-quota duty (metric tonne) duty Year 0 16,2 % 1 710 18 % Year 1 14,4 % 2 091 18 % Year 2 12,6 % 2 472 18 % Year 3 10,8 % 2 853 18 % Year 4 9,0 % 3 234 18 % Year 5 7,2 % 3 615 18 % Year 6 5,4 % 3 996 18 % Year 7 3,6 % 4 377 18 % Year 8 1,8 % 4 760 18 % Year 9 and subsequent years 0% no quota 0% & /en 11  Subheading 1806.90 Quota Out-of-quota Years In-quota duty (metric tonne) duty* Year 0 18,0 % 6 320 20 % Year 1 16,0 % 7 735 20 % Year 2 14,0 % 9 150 20 % Year 3 12,0 % 10 565 20 % Year 4 10,0 % 11 980 20 % Year 5 8,0 % 13 395 20 % Year 6 6,0 % 14 810 20 % Year 7 4,0 % 16 225 20 % Year 8 2,0 % 17 640 20 % Year 9 and subsequent years 0% no quota 0% * Paraguay's out-of-quota duty shall be 2 %, as set out in Appendix 2-A-2, until the end of year 8. & /en 12 (m) customs duties on originating goods marked with the notation "CH2" set out in Appendix 2-A-2 shall be subject to the following in-quota tariff rates in the aggregate quantities set out below, with no country allocation for the quotas of NCM 1704.90.10 and subheadings 1806.10, 1806.31 and 1806.32, which will be administered on a first-come-first-served basis: NCM 1704.90.10 Quota Out-of-quota Years In-quota duty (metric tonne) duty Year 0 18,7 % 771 20 % Year 1 17,3 % 868 20 % Year 2 16,0 % 965 20 % Year 3 14,7 % 1 062 20 % Year 4 13,3 % 1 159 20 % Year 5 12,0 % 1 256 20 % Year 6 10,7 % 1 353 20 % Year 7 9,3 % 1 450 20 % Year 8 8,0 % 1 547 20 % Year 9 6,7 % 1 644 20 % Year 10 5,3 % 1 741 20 % Year 11 4,0 % 1 838 20 % Year 12 2,7 % 1 935 20 % Year 13 1,3 % 2 030 20 % Year 14 and subsequent years 0% no quota 0% & /en 13  Subheading 1806.10 Quota Out-of-quota Years In-quota duty (metric tonne) duty Year 0 16,8 % 90 18 % Year 1 15,6 % 94 18 % Year 2 14,4 % 98 18 % Year 3 13,2 % 102 18 % Year 4 12,0 % 106 18 % Year 5 10,8 % 110 18 % Year 6 9,6 % 114 18 % Year 7 8,4 % 118 18 % Year 8 7,2 % 122 18 % Year 9 6,0 % 126 18 % Year 10 4,8 % 130 18 % Year 11 3,6 % 134 18 % Year 12 2,4 % 138 18 % Year 13 1,2 % 150 18 % Year 14 and subsequent years 0% no quota 0% & /en 14  Subheading 1806.31 Quota Out-of-quota Years In-quota duty (metric tonne) duty Year 0 18,7 % 1 890 20 % Year 1 17,3 % 2 082 20 % Year 2 16,0 % 2 274 20 % Year 3 14,7 % 2 466 20 % Year 4 13,3 % 2 658 20 % Year 5 12,0 % 2 850 20 % Year 6 10,7 % 3 042 20 % Year 7 9,3 % 3 234 20 % Year 8 8,0 % 3 426 20 % Year 9 6,7 % 3 618 20 % Year 10 5,3 % 3 810 20 % Year 11 4,0 % 4 002 20 % Year 12 2,7 % 4 194 20 % Year 13 1,3 % 4 380 20 % Year 14 and subsequent years 0% no quota 0% & /en 15  Subheading 1806.32 Quota Out-of-quota Years In-quota duty (metric tonne) duty Year 0 18,7 % 1 800 20 % Year 1 17,3 % 2 062 20 % Year 2 16,0 % 2 324 20 % Year 3 14,7 % 2 586 20 % Year 4 13,3 % 2 848 20 % Year 5 12,0 % 3 110 20 % Year 6 10,7 % 3 372 20 % Year 7 9,3 % 3 634 20 % Year 8 8,0 % 3 896 20 % Year 9 6,7 % 4 158 20 % Year 10 5,3 % 4 420 20 % Year 11 4,0 % 4 682 20 % Year 12 2,7 % 4 944 20 % Year 13 1,3% 5 200 20 % Year 14 and subsequent years 0% no quota 0% & /en 16 (n) customs duties on originating goods marked with the notation "T1" set out in Appendix 2-A-2 shall be subject to the following in-quota tariff rates in the aggregate quantities set out below: Subheading 2002.10 Quota Out-of-quota Years In-quota duty (metric tonne) duty Year 0 12,6 % 7 500 14 % Year 1 11,2 % 7 500 14 % Year 2 9,8 % 7 500 14 % Year 3 8,4 % 7 500 14 % Year 4 7,0 % 7 500 14 % Year 5 5,6 % 7 500 14 % Year 6 4,2 % 7 500 14 % Year 7 2,8 % 7 500 14 % Year 8 1,4 % 7 500 14 % Year 9 and subsequent years 0% no quota 0% (o) customs duties on originating goods provided for in the items in the staging category "4-EG" in Appendix 2-A-1 shall be eliminated in 5 (five) equal annual stages, and such goods shall be duty-free as of 1 (first) January of year 4 (four). Originating goods classified under tariff lines 04072100 and 04079010 benefiting from the tariff elimination schedule in staging category "4-EG" shall be accompanied by a certificate of compliance with Council Directive No. 1999/74/EC or any equivalent animal welfare official standards. For greater certainty, this paragraph does not entail requirements for all MERCOSUR egg production system. The equivalence to the conditions established by the Council Directive shall be verified either by official certification or by third party certification; & /en 17 (p) customs duties on originating goods provided for in the items in the staging category "FP30 %" in the tariff elimination schedule of a Party shall be reduced by 30 % (thirty percent) as of the entry into force of this Agreement; (q) customs duties on originating goods provided for in the items in the staging category "FP50 %" in the tariff elimination schedule of a Party shall be reduced by 50 % (fifty percent) as of the entry into force of this Agreement; (r) customs duties on originating goods provided for in the items in the staging category "50 %" in Appendix 2-A-1 shall be reduced by 50 % (fifty percent) in 5 (five) equal annual stages, and such goods shall be 50 % (fifty percent) of the base rate on 1 January of year 4; (s) The ad valorem component of the customs duties on originating goods provided for in the items in the staging category "0/EP" in Appendix 2-A-1shall be eliminated as of the date of entry into force of this Agreement; the tariff elimination shall apply to the ad valorem duty only; the specific duty on originating goods triggered in a situation where the import price falls below the entry price shall be maintained; (t) The ad valorem component of the customs duties on originating goods provided for in the items in the staging category "7/EP" in Appendix 2-A-1 shall be eliminated in 8 (eight) equal annual stages as of the date of entry into force of this Agreement; the tariff elimination shall apply to the ad valorem duty only; the specific duty on originating goods triggered in a situation where the import price falls below the entry price shall be maintained; & /en 18 (u) The ad valorem component of the customs duties on originating goods provided for in the items in the staging category "10/EP" in Appendix 2-A-1 shall be eliminated in 11 (eleven) equal annual stages as of the date of entry into force of this Agreement; the tariff elimination shall apply to the ad valorem duty only; the specific duty on originating goods triggered in a situation where the import price falls below the entry price shall be maintained; (v) Customs duties on originating goods provided for in the items in the staging category "E" in the tariff elimination schedule of a Party are excluded from tariff preferences and shall remain at the base rate of customs duty set out in that Party's Schedule; (w) Customs duties on originating goods provided for in the item in the staging category "BA" in Appendix 2-A-1 shall be 75 (seventy-five) EUR/metric tonne as of the entry into force of this Agreement; (x) The ad valorem component of the customs duties on originating goods provided for in the items in the staging category "0 + 10 EA / OS ≥ 70 %" in Appendix 2-A-1 shall be eliminated as of the date of entry into force of this Agreement; the specific duty component (agricultural component) for products containing less than 70 % (seventy percent) of sugar shall be eliminated in 11 (eleven) equal annual stages as of the entry into force of this Agreement, and such goods shall be duty-free on 1 January of year 10; tariff-rate quota (hereinafter referred to as "TRQ") of OS applies for products with a sugar content equal or above 70 % (seventy percent) of net weight; and & /en 19  (y) Customs duties on originating goods provided for in the items in the staging "10 / OS ≥ 70 %" in Appendix 2-A-1 containing less than 70 % (seventy percent) of sugar shall be eliminated in 11 (eleven) equal annual stages, and such goods shall be duty-free on 1 January of year 10; TRQ of OS applies for products containing a sugar content equal or above 70 % (seventy percent) of net weight. 7. For the purposes of the elimination of customs duties in accordance with paragraph 4 of this Annex, interim staged duty rates shall be rounded down at least to the nearest 10th (tenth) of a percentage point or, if the rate of duty is expressed in monetary units, at least to the nearest 0,01 (zero point zero one) of the official monetary unit of the Party. 8. Customs duties on originating goods classified under the tariff lines indicated as TRQ (TRQ-XY) in column "Staging Category" in the tariff elimination schedule of a Party shall be governed by the terms of the TRQ for that specific tariff item, as set out in Sections B and C of this Annex, beginning on the date of entry into force of this Agreement. Section B of this Annex sets out the TRQ that the European Union shall apply upon the date of entry into force of this Agreement to certain originating goods of MERCOSUR. Section C of this Annex sets out the TRQ that MERCOSUR shall apply upon the date of entry into force of this Agreement of certain originating goods of the European Union. 9. For the purposes of the quotas set out in Sections B and C of this Annex and in paragraphs 6 (h), (l), (m) and (n) of this Section, if the entry into force of this Agreement corresponds to a date after 1 January and before 31 December of the same calendar year, the in-quota quantity shall be pro-rated on a proportional basis for the remainder of that calendar year. Thereafter, a Party shall make available the entire yearly quota quantity established in accordance with this Annex to quota applicants beginning on the first day of each TRQ year. & /en 20 10. For the purposes of Sections B and C of this Annex, the term "metric tonnes" is abbreviated as "MT". 11. The product or products covered by each TRQ set out in Section B of this Annex are informally identified in the title to the paragraph setting out the TRQ. These titles are included solely to assist readers in understanding this Annex and shall not alter or supersede the coverage established through the identification of covered tariff items in the EU's Tariff and Statistical Nomenclature and in the Common Customs Tariff (TARIC). 12. The product or products covered by each TRQ set out in Section C of this Annex are informally identified in the title to the paragraph setting out the TRQ. These titles are included solely to assist readers in understanding this Annex and shall not alter or supersede the coverage established through the identification of covered tariff items in the NCM 2012. & /en 21  SECTION B TARIFF RATE QUOTAS OF THE EUROPEAN UNION 1. Tariff rate quota for fresh beef (a) Originating goods marked with the notation "TRQ-BF1" in Appendix 2-A-1 and listed in point (d) shall be subject to an in-quota tariff rate of 7,5 % in the following aggregate quantities: Aggregate annual quantity Year (MT – carcass weight equivalent) 0 9 075 1 18 150 2 27 225 3 36 300 4 45 375 5 and each subsequent year 54 450 (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) When calculating quantities imported under this TRQ, the conversion factors set out in Section E of this Annex shall be used to convert product weight to carcass weight equivalent. (d) This paragraph applies to originating goods classified in the following tariff items: 0201 10 00, 0201 20 20, 0201 20 30, 0201 20 50, 0201 20 90, 0201 30 00 and 0206 10 95. & /en 22 2. High-quality fresh, chilled and frozen meat of bovine animals Originating goods that are exported from Argentina, Brazil, Paraguay and Uruguay, and that are imported into the European Union under the European Union's existing 4 (four) WTO tariff quotas for high-quality fresh, chilled and frozen meat of bovine animals covered by CN tariff headings ex 0201 and ex 0202 and for products covered by CN tariff lines ex 0206 10 95 and ex 0206 29 91, as set out in Article 42 and Annex VIII of Commission Implementing Regulation (EU) 2020/761 of 17 December 20191 with quota order numbers 09.4450, 09.4452, 09.4453 and 09.4455, shall be duty-free on the date this Agreement enters into force. 3. Tariff rate quota for frozen beef, including for processing (a) Originating goods marked with the notation "TRQ-BF2" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be subject to an in-quota tariff rate of 7,5 % (seven point five percent) in the following aggregate annual quantities: Aggregate annual quantity Year (MT – carcass weight equivalent) 0 7 425 1 14 850 2 22 275 3 29 700 4 37 125 5 and each subsequent year 44 550 1 OJ EU L 170, 22.6.2013, p. 32. & /en 23  (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) When calculating quantities imported under this TRQ, the conversion factors set out in Section E shall be used to convert product weight to carcass weight equivalent. (d) This paragraph applies to originating goods classified in the following tariff items: 0202 10 00, 0202 20 10, 0202 20 30, 0202 20 50, 0202 20 90, 0202 30 10, 0202 30 50, 0202 30 90, 0206 29 91, 0210 20 10, 0210 20 90, 0210 99 51, 0210 99 90, 1602 50 10 and 1602 90 61. 4. Tariff rate quota for fresh and chilled, frozen and prepared pigmeat (a) Originating goods that are exported from Argentina, Brazil, Paraguay and Uruguay marked with the notation "TRQ-PK" in Appendix 2-A-1 and listed in point (e) of this paragraph shall be subject to an in-quota tariff rate of 83 EUR per metric tonne in the following aggregate annual quantities: Aggregate annual quantity Year (MT – carcass weight equivalent) 0 4 167 1 8 333 2 12 500 3 16 667 4 20 833 5 and each subsequent year 25 000 & /en 24 (b) In addition to the quota set out in point (a), originating goods from Paraguay marked with the notation "TRQ-PK" in Appendix 2-A-1 and listed in point (e) of this paragraph shall be duty-free as of the date of entry into force of this Agreement in the annual quantity of 1 500 metric tonnes. (c) Originating goods entered in excess of the aggregate quantities set out in points (a) and (b) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (d) When calculating quantities imported under this TRQ, the conversion factors set out in Section E shall be used to convert product weight to carcass weight equivalent. (e) This paragraph applies to originating goods classified in the following tariff items: 0203 11 10, 0203 12 11, 0203 12 19, 0203 19 11, 0203 19 13, 0203 19 15, 0203 19 55, 0203 19 59, 0203 21 10, 0203 22 11, 0203 22 19, 0203 29 11, 0203 29 13, 0203 29 15, 0203 29 55, 0203 29 59, 0210 11 11, 0210 11 19, 0210 11 31, 0210 11 39, 0210 12 11, 0210 12 19, 0210 19 10, 0210 19 20, 0210 19 30, 0210 19 40, 0210 19 50, 0210 19 60, 0210 19 70, 0210 19 81, 0210 19 89, 0210 99 41, 0210 99 49, 1602 41 10, 1602 42 10, 1602 49 11, 1602 49 13, 1602 49 15, 1602 49 19, 1602 49 30, 1602 49 50 and 1602 90 51. & /en 25 5. Tariff rate quota for boneless poultry meat, including poultry preparations (a) Originating goods marked with the notation "TRQ-PY 1" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be duty-free in the following aggregate annual quantities: Aggregate annual quantity Year (MT – carcass weight equivalent) 0 15 000 1 30 000 2 45 000 3 60 000 4 75 000 5 and each subsequent year 90 000 (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) When calculating quantities imported under this TRQ, the conversion factors set out in Section E shall be used to convert product weight to carcass weight equivalent. (d) This paragraph applies to originating goods classified in the following tariff items: 0207 13 10, 0207 13 99, 0207 14 10, 0207 14 99, 0207 26 10, 0207 26 99, 0207 27 10, 0207 27 99, 0207 44 10, 0207 45 10, 0207 54 10, 0207 55 10, 0207 60 10, 0210 92 91, 0210 99 39, 1602 31 11, 1602 31 19, 1602 31 80, 1602 32 11, 1602 32 19, 1602 32 30, 1602 32 90, 1602 39 21, 1602 39 29 and 1602 39 85. & /en 26 6. Tariff rate quota for bone-in poultry meat (a) Originating goods marked with the notation "TRQ-PY 2" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be duty-free in the following aggregate annual quantities: Aggregate annual quantity Year (MT – carcass weight equivalent) 0 15 000 1 30 000 2 45 000 3 60 000 4 75 000 5 and each subsequent year 90 000 (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) When calculating quantities imported under this TRQ, the conversion factors set out in Section E shall be used to convert product weight to carcass weight equivalent. & /en 27 (d) This paragraph applies to originating goods classified in the following tariff items: 0207 11 10, 0207 11 30, 0207 11 90, 0207 12 10, 0207 12 90, 0207 13 20, 0207 13 30, 0207 13 40, 0207 13 50, 0207 13 60, 0207 13 70, 0207 14 20, 0207 14 30, 0207 14 40, 0207 14 50, 0207 14 60, 0207 14 70, 0207 24 10, 0207 24 90, 0207 25 10, 0207 25 90, 0207 26 20, 0207 26 30, 0207 26 40, 0207 26 50, 0207 26 60, 0207 26 70, 0207 26 80, 0207 27 20, 0207 27 30, 0207 27 40, 0207 27 50, 0207 27 60, 0207 27 70, 0207 27 80, 0207 41 20, 0207 41 30, 0207 41 80, 0207 42 30, 0207 42 80, 0207 44 21, 0207 44 31, 0207 44 41, 0207 44 51, 0207 44 61, 0207 44 71, 0207 44 81, 0207 44 99, 0207 45 21, 0207 45 31, 0207 45 41, 0207 45 51, 0207 45 61, 0207 45 71, 0207 45 81, 0207 45 99, 0207 51 10, 0207 51 90, 0207 52 10, 0207 52 90, 0207 54 21, 0207 54 31, 0207 54 41, 0207 54 51, 0207 54 61, 0207 54 71, 0207 54 81, 0207 54 99, 0207 55 21, 0207 55 31, 0207 55 41, 0207 55 51, 0207 55 61, 0207 55 71, 0207 55 81, 0207 55 99, 0207 60 05, 0207 60 21, 0207 60 31, 0207 60 41, 0207 60 51, 0207 60 61, 0207 60 81, 0207 60 99 and 0209 90 00. & /en 28 7. Tariff rate quota for milk powders (a) Originating goods marked with the notation "TRQ-MP" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities: Aggregate annual quantity In-quota tariff rate Year MT (preference on the base rate) 0 1 000 10 % 1 2 000 20 % 2 3 000 30 % 3 4 000 40 % 4 5 000 50 % 5 6 000 60 % 6 7 000 70 % 7 8 000 80 % 8 9 000 90 % 9 9 500 95 % 10 and each subsequent 10 000 100 % year (b) Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) This paragraph applies to originating goods classified in the following tariff items: 0402 10 11, 0402 10 19, 0402 10 91, 0402 10 99, 0402 21 11, 0402 21 18, 0402 21 91, 0402 21 99, 0402 29 11, 0402 29 15, 0402 29 19, 0402 29 91 and 0402 29 99. & /en 29 8. Tariff rate quota for cheese (a) Originating goods marked with the notation "TRQ-CE" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities: Aggregate annual quantity In-quota tariff rate Year MT (preference on the base rate) 0 3 000 10 % 1 6 000 20 % 2 9 000 30 % 3 12 000 40 % 4 15 000 50 % 5 18 000 60 % 6 21 000 70 % 7 24 000 80 % 8 27 000 90 % 9 28 500 95% 10 and each subsequent 30 000 100 % year (b) Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. & /en 30  (c) This paragraph applies to originating goods classified in the following tariff items: ex 0406 10 20 fresh cheese of a fat content not exceeding 40 % except mozzarella, 0406 10 80, 0406 20 10, 0406 20 90, 0406 30 10, 0406 30 31, 0406 30 39, 0406 30 90, 0406 40 10, 0406 40 50, 0406 40 90, 0406 90 01, 0406 90 13, 0406 90 15, 0406 90 17, 0406 90 18, 0406 90 19, 0406 90 21, 0406 90 23, 0406 90 25, 0406 90 27, 0406 90 29, 0406 90 32, 0406 90 35, 0406 90 37, 0406 90 39, 0406 90 50, 0406 90 61, 0406 90 63, 0406 90 69, 0406 90 73, 0406 90 75, 0406 90 76, 0406 90 78, 0406 90 79, 0406 90 81, 0406 90 82, 0406 90 84, 0406 90 85, 0406 90 86, 0406 90 87, 0406 90 88, 0406 90 93 and 0406 90 99. 9. Tariff rate quota for infant formula (a) Originating goods marked with the notation "TRQ-IF" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities: Aggregate annual quantity In-quota tariff rate Year MT (preference on the base rate) 0 500 10 % 1 1 000 20 % 2 1 500 30 % 3 2 000 40 % 4 2 500 50 % 5 3 000 60 % 6 3 500 70 % 7 4 000 80 % 8 4 500 90 % 9 4 750 95 % 10 and each subsequent 5 000 100 % year & /en 31  (b) Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) This paragraph applies to originating goods classified in the following tariff item: 1901 10 00. 10. Tariff rate quota for maize and sorghum (a) Originating goods marked with the notation "TRQ-ME" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be duty-free in the following aggregate annual quantities: Aggregate annual quantity Year MT 0 166 667 1 333 333 2 500 000 3 666 667 4 833 333 5 and each subsequent year 1 000 000 (b) Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) This paragraph applies to originating goods classified in the following tariff items: 1005 10 90, 1005 90 00, 1007 10 90 and 1007 90 00. & /en 32 11. Tariff rate quota for rice (a) Originating goods marked with the notation "TRQ-RE" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be duty-free in the following aggregate annual quantities: Aggregate annual quantity Year MT 0 10 000 1 20 000 2 30 000 3 40 000 4 50 000 5 and each subsequent year 60 000 (b) Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) This paragraph applies to originating goods classified in the following tariff items: 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96, 1006 10 98, 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 92, 1006 20 94, 1006 20 96, 1006 20 98, 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 42, 1006 30 44, 1006 30 46, 1006 30 48, 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 92, 1006 30 94, 1006 30 96 and 1006 30 98. & /en 33 12. Tariff rate quotas for sugar for refining (a) Originating goods from Brazil marked with the notation "TRQ-SR" in Appendix 2-A-1 which are imported into the European Union under the European Union's existing WTO tariff quota for sugar for refining as set out in Commission Regulation (EU) 2020/761 of 17 December 20191 with an order number of 09.4318 shall be duty-free as of the date of entry into force of this Agreement in the aggregate annual quantity of 180 000 metric tonnes. This commitment shall apply irrespective of any modification or withdrawal of concessions by the European Union affecting that tariff quota in the WTO. (b) Originating goods from Brazil marked with the notation "TRQ-SR" in Appendix 2-A-1 which are imported into the European Union under the European Union's existing WTO tariff quota for sugar for refining as set out in Commission Regulation (EC) No 891/2009 of 25 September 2009 under order number 09.4318 in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the the rate set out in Commission Regulation (EC) No 891/2009 of 25 September 2009, namely 98 (ninety-eight) EUR/metric tonne. (c) Originating goods from Brazil marked with the notation "TRQ-SR" in Appendix 2-A-1 listed in point (g) of this paragraph which are imported into the European Union under a regime other than the European Union's existing WTO tariff quota for sugar for refining set out in Commission Regulation (EC) No 891/2009 of 25 September 2009 shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. 1 OJ EC L 320, 5.12.2009, p. 6. & /en 34  (d) Originating goods from Paraguay marked with the notation "TRQ-SR" in Appendix 2-A-1 and listed in point (g) of this paragraph shall be duty-free as of the date of entry into force of this Agreement in the aggregate annual quantity of 10 000 metric tonnes. (e) Originating goods from Paraguay entered in excess of the aggregate quantities set out in point (d) shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (f) Originating goods from Argentina and Uruguay marked with the notation "TRQ-SR" in Appendix 2-A-1 and listed in point (g) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (g) This paragraph applies to originating goods classified in the following tariff items: 1701 13 10 and 1701 14 10. 13. Tariff rate quota for other sugars (a) Originating goods marked with the notation "TRQ-OS" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be subject to a 50 % tariff preference on the base rate in the aggregate annual quantity of 2 000 metric tonnes. (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. & /en 35  (c) This paragraph applies to originating goods classified in the following tariff items: 1702 30 10, 1702 30 50, 1702 30 90, 1702 40 10, 1702 40 90, 1702 50 00, 1702 60 10, 1702 60 95, 1702 90 30, 1702 90 50, 1702 90 71, 1702 90 75, 1702 90 79, 1702 90 95, 1806 10 30 and 1806 10 90. 14. Tariff rate quota for eggs (a) Originating goods marked with the notation "TRQ-EG1" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be duty-free in the years and aggregate quantities specified below. Aggregate annual quantity Year (MT – egg equivalent) 0 500 1 1 000 2 1 500 3 2 000 4 2 500 5 and each subsequent year 3 000 (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) When calculating quantities imported under this TRQ, the conversion factors set out in Section E of this Annex shall be used to convert product weight to egg equivalent. (d) This paragraph applies to originating goods classified in the following tariff items: 0408 11 80, 0408 19 81, 0408 19 89, 0408 91 80 and 0408 99 80. & /en 36 15. Tariff rate quota for egg albumins (a) Originating goods marked with the notation "TRQ-EG2" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be duty-free in the following years and aggregate quantities: Aggregate annual quantity Year (MT – egg equivalent) 0 500 1 1 000 2 1 500 3 2 000 4 2 500 5 and each subsequent year 3 000 (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) When calculating quantities imported under this TRQ, the conversion factors set out in Section E of this Annex shall be used to convert product weight to egg equivalent. (d) This paragraph applies to originating goods classified in the following tariff items: 3502 11 90 and 3502 19 90. & /en 37 16. Tariff rate quota for honey (a) Originating goods marked with the notation "TRQ-HY" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be duty-free in the following aggregate annual quantities: Aggregate annual quantity Year (MT) 0 7 500 1 15 000 2 22 500 3 30 000 4 37 500 5 and each subsequent year 45 000 (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) This paragraph applies to originating goods classified in the following tariff item: 0409 00 00. & /en 38 17. Tariff rate quota for rum and other spirits obtained by distilling fermented sugar-cane products (a) Originating goods marked with the notation "TRQ-RM" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be duty-free in the following aggregate annual quantities: Aggregate annual quantity Year (MT-pure alcohol equivalent) 0 400 1 800 2 1 200 3 1 600 4 2 000 5 and each subsequent year 2 400 (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) This paragraph applies to originating goods classified in the following tariff items: 2208 40 51 and 2208 40 99. 18. Tariff rate quota for sweetcorn (a) Originating goods marked with the notation "TRQ-SC" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be duty-free in the aggregate annual quantities of 1 000 metric tonnes. & /en 39  (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) This paragraph applies to originating goods classified in the following tariff items: 2001 90 30, 2004 90 10 and 2005 80 00. 19. Tariff rate quota for maize starch and manioc starch (a) Originating goods marked with the notation "TRQ-SH1" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be subject to an in-quota tariff rate of 50 % on the base rate in the aggregate annual quantities of 1 500 metric tonnes. (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) This paragraph applies to originating goods classified in the following tariff items: 1108 12 00 and 1108 14 00. & /en 40 20. Tariff rate quota for starch derivatives (a) Originating goods marked with the notation "TRQ-SH2" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be duty-free in the following aggregate annual quantities: Aggregate annual quantity Year (MT) 0 100 1 200 2 300 3 400 4 500 5 and each subsequent year 600 (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) This paragraph applies to originating goods classified in the following tariff items: 2905 43 00, 2905 44 11, 2905 44 19, 2905 44 91, 2905 44 99, 3505 10 10, 3505 10 90, 3824 60 11, 3824 60 19, 3824 60 91 and 3824 60 99. & /en 41 21. Tariff rate quota for ethanol (a) Originating goods marked with the notation "TRQ-EL" in Appendix 2-A-1 and listed in point (d) shall be subject to the in-quota tariff rate in point (b) of this paragraph in the following years and aggregate quantities, except for a duty-free portion of the total aggregate quantity in each year being reserved for a specific use for the chemical industry1: Aggregate annual Total Aggregate quantity aggregate annual quantity Year (MT) annual (MT) Specific use: for the quantity All uses (MT) chemical industry 0 33 333 75 000 108 333 1 66 667 150 000 216 667 2 100 000 225 000 325 000 3 133 333 300 000 433 333 4 166 667 375 000 541 667 5 and each subsequent year 200 000 450 000 650 000 1 The EU may provide that imports of ethanol under the portion of the quota reserved for use by the chemical industry are subject to an End Use Procedure, with a view of conducting the customs control relating to the use of such goods. The objective is to ensure that those imports are used for manufacturing products classified under Chapters 28 to 40 of the EU Combined Nomenclature (CN). The customs controls applied to prevent circumvention of imports into the fuel or beverage market shall not represent a burden beyond those measures necessary to control imports under this TRQ. Those measures shall be proportional to the risk of circumvention and their urgency and shall be taken in accordance with Articles 4.12 and 4.16, inter alia considering the record of the importer as appropriate. & /en 42  (b) For the quota for all usages the in-quota duty for the undenatured ethyl alcohol imported under subheading 2207.10 and tariff items 2208.90.91 and 2208.90.99 shall be 6,4 (six point four) EUR/hl, and the in-quota duty for the denatured ethyl alcohol imported under subheading 2207.20 shall be 3,4 (three point four) EUR/hl. For the quota for specific use for the chemical industry the in-quota duty shall be 0 (zero). (c) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (d) This paragraph applies to originating goods classified in the following tariff items: 2207 10 00, 2207 20 00, 2208 90 91 and 2208 90 99. 22. Tariff rate quota for garlic (a) Originating goods marked with the notation "TRQ-GC" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities: Aggregate annual quantity In-quota tariff rate Year MT (preference on the base rate) 0 1 875 30 % 1 3 750 40 % 2 5 625 50 % 3 7 500 60 % 4 9 375 70 % 5 11 250 80 % 6 13 125 90 % 7 and each subsequent year 15 000 100 % & /en 43  (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1. (c) This paragraph applies to originating goods classified in the following tariff item: 0703 20 00. 23. Tariff rate quota for biodiesel (a) Originating goods from Paraguay marked with the notation "TRQ-BD" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be duty-free as of the date of entry into force of this Agreement in the aggregate annual quantity of 50 000 metric tonnes. (b) Originating goods from Paraguay entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the customs duty set out in in paragraph (c) of this paragraph. (c) Customs duties on originating goods marked with the notation "TRQ-BD" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be eliminated in 11 (eleven) equal annual stages, and such goods shall be duty-free on 1 January of year 10. (d) This paragraph applies to originating goods classified in the following tariff items: 3826 00 10 and 3826 00 90. & /en 44  SECTION C TARIFF RATE QUOTAS OF MERCOSUR 1. Tariff rate quota for skimmed milk powder, milk powder and whole milk powder (a) Originating goods marked with the notation "TRQ-1" in Appendix 2-A-2 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities: Aggregate annual quantity In-quota tariff rate Year MT (preference on the base rate) 0 1 000 10 % 1 2 000 20 % 2 3 000 30 % 3 4 000 40 % 4 5 000 50 % 5 6 000 60 % 6 7 000 70 % 7 8 000 80 % 8 9 000 90 % 9 9 500 95 % 10 and each subsequent year 10 000 100 % (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-2. & /en 45  (c) This paragraph applies to originating goods classified in the following tariff items: 04021010, 04021090, 04022110, 04022120, 04022130, 04022910, 04022920 and 04022930. 2. Tariff rate quota for cheese (a) Originating goods marked with the notation "TRQ-2" in Appendix 2-A-2 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities: Aggregate annual quantity In-quota tariff rate Year MT (preference on the base rate) 0 3 000 10 % 1 6 000 20 % 2 9 000 30 % 3 12 000 40 % 4 15 000 50 % 5 18 000 60 % 6 21 000 70 % 7 24 000 80 % 8 27 000 90 % 9 28 500 95 % 10 and each subsequent year 30 000 100 % (b) Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-2. & /en 46  (c) This paragraph applies to originating goods classified in the following tariff items: 040610 (except 0406 10 10), 040620, 040630, 040640 and 040690. (d) The quota shall be administered on a first-come-first-served basis. 3. Tariff rate quota for infant formula (a) Originating goods marked with the notation "TRQ-3" in Appendix 2-A-2 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate annual quantities: Aggregate annual quantity In-quota tariff rate Year MT (preference on the base rate) 0 500 10 % 1 1 000 20 % 2 1 500 30 % 3 2 000 40 % 4 2 500 50 % 5 3 000 60 % 6 3 500 70 % 7 4 000 80 % 8 4 500 90 % 9 4 750 95 % 10 and each subsequent year 5 000 100 % (b) Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-2. & /en 47  (c) The aggregate quota quantity of originating goods from the EU classified under the following tariff lines: 19011010, 19011020 and 19011090. 4. Tariff rate quota for garlic (a) Originating goods marked with the notation "TRQ-4" in Appendix 2-A-2 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities: Aggregate annual quantity In-quota tariff rate Year MT (preference on the base rate) 0 1 875 30 % 1 3 750 40 % 2 5 625 50 % 3 7 500 60 % 4 9 375 70 % 5 11 250 80 % 6 13 125 90 % 7 and each subsequent year 15 000 100 % (b) Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-2. (c) This paragraph applies to originating goods classified in the following tariff item: 07032090. & /en 48  SECTION D ADMINISTRATION OF TARIFF RATE QUOTAS 1. A Party opening TRQs to the other Party as referred to in this Annex shall administer these TRQs in a transparent, objective and non-discriminatory manner in accordance with its laws and regulations. 2. The Party opening the TRQs shall make publicly available in a timely and continuous manner all relevant information concerning quota administration, including volume available and eligibility criteria. 3. The origin of a product imported under the TRQ shall be established on the basis of rules of origin defined in Chapter 3. 4. MERCOSUR may allocate among the Signatory MERCOSUR States the quantities of the TRQ opened by the European Union. In that case MERCOSUR shall notify at least 90 (ninety) days before the beginning of the quota year the details of the allocation for the European Union to implement it. The allocation shall be valid for at least 2 (two) years. 5. In cases in which the allocated quantities are not fully used in the course of the quota period, the exporting Party may notify by the end of the 8th (eighth) month to the importing Party a re-allocation of the unused quantities for the last quarter of the quota period. The importing Party shall implement that re-allocation. 6. Upon the request of either Party, the Parties shall conduct consultations regarding the implementation of this Section. & /en 49  SECTION E CONVERSION FACTORS 1. With respect to the TRQs set out in paragraphs 1, 3, 4, 5 and 6 of Section B, the following conversion factors shall be used to convert product weight to carcass weight equivalent: (a) Tariff rate quotas set out in paragraphs 1 and 3 of Section B: Tariff line description Conversion Tariff line (for illustrative purposes only) factor "Compensated" quarters of bovine animals with bone 0201 20 20 100 % in, fresh or chilled Unseparated or separated forequarters of bovine 0201 20 30 100 % animals, with bone in, fresh or chilled Unseparated or separated hindquarters of bovine 0201 20 50 100 % animals, with bone in, fresh or chilled Fresh or chilled bovine cuts, with bone in (excl. 0201 20 90 carcases and half-carcases, "compensated quarters", 100 % forequarters and hindquarters) 0201 30 00 Fresh or chilled bovine meat, boneless 130 % 0202 20 10 Frozen "compensated" bovine quarters, with bone in 100 % Frozen unseparated or separated bovine forequarters, 0202 20 30 100 % with bone in Frozen unseparated or separated bovine hindquarters, 0202 20 50 100 % with bone in Frozen bovine cuts, with bone in (excl. carcases and 0202 20 90 half-carcases, "compensated" quarters, forequarters and 100 % hindquarters) Frozen bovine boneless forequarters, whole or cut in max. 5 pieces, each quarter in 1 block; "compensated" 0202 30 10 quarters in 2 blocks, one containing the forequarter, 130 % whole or cut in max. 5 pieces, and the other the whole hindquarter, excl. the tenderloin, in one piece & /en 50  Tariff line description Conversion Tariff line (for illustrative purposes only) factor Frozen bovine boneless crop, chuck and blade and 0202 30 50 130 % brisket cuts Frozen bovine boneless meat (excl. forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block "compensated" quarters in two 0202 30 90 130 % blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other the whole hindquarter, excl. the tenderloin, in one piece) Fresh or chilled bovine thick and thin skirt (excl. for 0206 10 95 100 % manufacture of pharmaceutical products) Frozen bovine thick and thin skirt (excl. for 0206 29 91 100 % manufacture of pharmaceutical products) Meat of bovine animals, salted, in brine, dried or 0210 20 10 100 % smoked, with bone in Boneless meat of bovine animals, salted, in brine, dried 0210 20 90 135 % or smoked Edible thick skirt and thin skirt of bovine animals, 0210 99 51 100 % salted, in brine, dried or smoked (b) Tariff rate quota set out in paragraph 4 of Section B: Tariff line description Conversion Tariff line (for illustrative purposes only) factor Fresh or chilled with bone in, domestic swine hams 0203 12 11 100 % and cuts thereof Fresh or chilled boneless domestic swine hams and ex 0203 19 55 120 % cuts thereof Frozen bone-in hams and cuts thereof of domestic 0203 22 11 100 % swine Frozen boneless domestic swine hams and cuts ex 0203 29 55 120 % thereof & /en 51 (c) Tariff rate quota set out in paragraph 5 and 6 of Section B: Tariff line description Conversion Tariff line (for illustrative purposes only) factor Fresh or chilled boneless cuts of fowls of the species Gallus domesticus, other than fresh or chilled mechanically separated meat of fowls of the species ex 0207 13 10 Gallus domesticus obtained by removing meat from 140 % flesh-bearing bones after boning or from poultry carcases, using mechanical means resulting in the loss or modification of the muscle fibre structure Fresh or chilled halves or quarters of fowls of the 0207 13 20 100 % species Gallus domesticus Fresh or chilled breasts and cuts thereof of fowls of 0207 13 50 110 % the species Gallus domesticus, with bone in Fresh or chilled legs and cuts thereof of fowls of the 0207 13 60 100 % species Gallus domesticus, with bone in Fresh or chilled cuts of fowls of the species Gallus domesticus, with bone in (excl. halves and quarters, 0207 13 70 whole wings, with or without tips, backs, necks, 100 % backs with necks attached, rumps and wing-tips, breasts, legs and parts thereof) Frozen boneless cuts of fowls of the species Gallus domesticus other than frozen mechanically separated meat of fowls of the species Gallus domesticus ex 0207 14 10 obtained by removing meat from flesh-bearing bones 140 % after boning or from poultry carcases, using mechanical means resulting in the loss or modification of the muscle fibre structure Frozen halves or quarters of fowls of the species 0207 14 20 100 % Gallus domesticus Frozen breasts and cuts thereof of fowls of the 0207 14 50 110 % species Gallus domesticus, with bone in & /en 52  Tariff line description Conversion Tariff line (for illustrative purposes only) factor Frozen legs and cuts thereof of fowls of the species 0207 14 60 100 % Gallus domesticus, with bone in Frozen cuts of fowls of the species Gallus domesticus, with bone in (excl. halves or quarters, 0207 14 70 whole wings, with or without tips, backs, necks, 100 % backs with necks attached, rumps and wing-tips, breasts, legs and cuts thereof) Frozen boneless cuts of turkeys of the species 0207 27 10 140 % domesticus Uncooked, prepared or preserved meat or meat offal of fowls of the species Gallus domesticus 1602 32 11 containing ≥ 57 % meat or offal of poultry (excl. 80 % sausages and similar products, and preparations of liver) Cooked, prepared or preserved meat or meat offal of fowls of the species Gallus domesticus containing ≥ 57 % meat or offal of poultry (excl. 1602 32 19 sausages and similar products, finely homogenised 80 % preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) Prepared or preserved meat or meat offal of fowls of the species Gallus domesticus containing ≥ 25 % but < 57 % of poultry meat or offal (excl. sausages 1602 32 30 and similar products, finely homogenised 45 % preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) Prepared or preserved meat or meat offal of fowls of the species Gallus domesticus (excl. that containing ≥ 25 % meat or offal of poultry, meat or offal of turkeys or guinea fowl, sausages and similar 1602 32 90 35 % products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) & /en 53 2. With respect to the TRQs set out in paragraphs 14 and 15 of Section B, the following conversion factors shall be used to convert product weight to shell egg equivalent: Tariff line description Conversion Tariff line (for illustrative purposes only) factor 0407 11 00 Fertilised eggs for incubation, of domestic fowls 100 % Fertilised poultry eggs for incubation (excl. of turkeys, geese 0407 19 19 100 % and fowls) Egg yolks, dried, for human consumption, whether or not 0408 11 80 246 % containing added sugar or other sweetening matter Egg yolks, liquid, suitable for human consumption, whether 0408 19 81 116 % or not containing added sugar or other sweetening matter Egg yolks (other than liquid), frozen or otherwise preserved, 0408 19 89 suitable for human consumption, whether or not containing 116 % added sugar or other sweetening matter (excl. dried) Dried birds' eggs, not in shell, whether or not containing 0408 91 80 added sugar or other sweetening matter, suitable for human 452 % consumption (excl. egg yolks) Birds' eggs, not in shell, fresh, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, 0408 99 80 whether or not containing added sugar or other sweetening 116 % matter, suitable for human consumption (excl. dried and egg yolks) Egg albumin, dried e.g. in sheets, scales, flakes, powder, fit 3502 11 90 856 % for human consumption Egg albumin, fit for human consumption (excl. dried [e.g. in 3502 19 90 116 % sheets, flakes, crystals, powder]) ________________ & /en 54  ANNEX 2-B EXPORT DUTIES SECTION A GENERAL PROVISIONS 1. The following categories apply to the elimination, reduction or binding of export duties, taxes or other charges of any kind imposed on, or in connection with, the exportation of goods to the territory of the European Union (hereinafter referred to as "export duties") on goods set out in Section C of this Annex pursuant to Article 2.9 of this Agreement. (a) export duties on goods in staging category "Y5" in export duty schedules set out in Section C of this Annex shall be eliminated in 3 (three) equal annual stages; the first reduction shall take effect on the 1st (first) day of the 4th (fourth) year after the entry into force of this Agreement, and export duties on such goods shall be set at 0 (zero) on the 1st (first) day of the 6th (sixth) year after the entry into force of this Agreement; (b) export duties on goods in staging category "Y10" in the export duty schedules set out in Section C of this Annex shall be bound to 18 % (eighteen percent) on the 1st (first) day of the 5th (fifth) year after the entry into force of this Agreement and be progressively reduced to 14 % (fourteen percent) in linear annual cuts of 1 (one) percentage point starting on the 1st (first) day of the 7th (seventh) year after the entry into force of this Agreement until the beginning of the 10th (tenth) year after the entry into force of this Agreement; and & /en 1  (c) on the 1st (first) day of the 4th (fourth) year after the entry into force of this Agreement, export duties on goods in staging category "S" in the export duty schedules set out in Section C of this Annex shall not exceed the base rate set out in those schedules. 2. The base rate of export duty and the staging category for determining the interim rate of export duty at each stage of reduction or binding commitment for an item are specified in the export duty schedules set out in Section C of this Annex. 3. In the case of amendments to the MERCOSUR export tariff list, commitments made under the export duty schedules set out in Section C of this Annex shall apply based on correspondence of the description of the good, irrespective of its tariff classification. 4. Rates of export duties in the interim stages shall be rounded down, at least to the nearest 10th (tenth) of a percentage point. 5. If a Signatory MERCOSUR State applies a lower rate of duty, or other fees and charges pursuant to Section C of this Annex on, or in connection with, the exportation of a good, and for as long as it is lower than the rate calculated in accordance with the export duty schedules set out in Section C of this Annex, that lower rate shall apply. & /en 2  SECTION B SERIOUS IMBALANCES 1. Notwithstanding Article 2.9 of this Agreement, in exceptional circumstances, which are justified for relief of serious fiscal imbalances or a sharp and sudden depreciation of the local currency, and which require immediate action, a Signatory MERCOSUR State may, for a limited period of time, introduce new, or raise the level of existing, customs duties imposed on the exportation of goods for which customs duties on exports were in place 31 December 2018. 2. Measures referred to in paragraph 1 of this Section shall: (a) be strictly necessary to address the exigencies of the circumstances described under paragraph 1 of this Section; (b) not be applied to the European Union or any other Signatory MERCOSUR State in a less favourable way than to a third country or in a manner which would constitute a disguised restriction on international trade; (c) be triggered only as part of an economic programme entered into to address the circumstances specified in paragraph 1 of this Section; (d) be temporary, proportionate and not more burdensome than necessary to address the situation specified in paragraph 1 of this Section and phased out progressively as those circumstances improve; and & /en 3  (e) be officially proclaimed in a way that ensures that they are applied transparently and that the European Union is informed in a timely manner of the precise conditions of their application, including the intended duration. 3. The concerned Signatory MERCOSUR State and the European Union shall, upon the request of the European Union, consult periodically on the application and the timeframe for dismantling of the measures referred to in paragraph 1 of this Section introduced in excess of those included in the export duty schedules set out in Section C. & /en 4  SECTION C EXPORT DUTY SCHEDULES SUB-SECTION 1 EXPORT DUTY SCHEDULE OF ARGENTINA Base rate Final rate NCM 2012 Description Category (%) (%) Disabled // In bulk, with up to 15 % 18 14 Y10 12.01.90.00 packaged (Law 21.453) // -Other // Soya beans, whether or not broken: Other // In bulk, with up to 15 % packaged 18 14 Y10 12.01.90.00 (Law 21.453) // -Other // Soya beans, whether or not broken: Immediate packing of a net content of 2 kg 18 14 Y10 or less (Resolution 835/05 SAGPyA) // 12.01.90.00 Disabled // More than 15 % packaged (Law 21.453) // -Other // Soya beans, whether or not broken: Other // Disabled // More than 15 % 18 14 Y10 12.01.90.00 packaged (Law 21.453) // -Other // Soya beans, whether or not broken: Immediate packing of a net content of 2 kg 18 14 Y10 or less (Resolution 835/05 SAGPyA) // Other 12.01.90.00 // More than 15 % packaged (Law 21.453) // -Other // Soya beans, whether or not broken: & /en 5  Base rate Final rate NCM 2012 Description Category (%) (%) Other // Other // More than 15 % packaged 18 14 Y10 12.01.90.00 (Law 21.453) // -Other // Soya beans, whether or not broken: -Of soya beans // Flours and meals of oil 18 14 Y10 12.08.10.00 seeds or oleaginous fruits, other than those of mustard. In bulk (Law 21.453) // -Crude oil, whether 18 14 Y10 or not degummed // Soya-bean oil and its 15.07.10.00 fractions, whether or not refined, but not chemically modified In packages of over 10 kg only (Law 21.453) 18 14 Y10 // -Crude oil, whether or not degummed // 15.07.10.00 Soya-bean oil and its fractions, whether or not refined, but not chemically modified Other // -Crude oil, whether or not 18 14 Y10 degummed // Soya-bean oil and its fractions, 15.07.10.00 whether or not refined, but not chemically modified In packages with capacity equal to or 18 14 Y10 below 5 l (Resolution 359/99 MEYOSP) // 15.07.90.11 Refined // -Other // Soya-bean oil and its fractions, whether or not refined, but not chemically modified In bulk (Law 21.453) // Other // Refined // - 18 14 Y10 Other // Soya-bean oil and its fractions, 15.07.90.19 whether or not refined, but not chemically modified In drums with a capacity of over 200 litres 18 14 Y10 (Law 21.453) // Other, in packages of over 10 kg only (Law 21.453) // Other // Refined 15.07.90.19 // -Other // Soya-bean oil and its fractions, whether or not refined, but not chemically modified & /en 6  Base rate Final rate NCM 2012 Description Category (%) (%) Other // Other, in packages of over 10 kg 18 14 Y10 only (Law 21.453) // Other // Refined 15.07.90.19 // -Other // Soya-bean oil and its fractions, whether or not refined, but not chemically modified Other // Other // Refined // -Other // 18 14 Y10 15.07.90.19 Soya-bean oil and its fractions, whether or not refined, but not chemically modified Other // -Other // Soya-bean oil and its 18 14 Y10 15.07.90.90 fractions, whether or not refined, but not chemically modified Containing sunflower oil // Containing 18 14 Y10 soya-bean oil // Mixtures of refined oils, in packages not exceeding 5 litres // -Other // Margarine; edible mixtures or preparations of 15.17.90.10 animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16 Other // Containing soya-bean oil // Mixtures 18 14 Y10 of refined oils, in packages not exceeding 5 litres // -Other // Margarine; edible mixtures or preparations of animal or 15.17.90.10 vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16 Containing sunflower oil // In bulk 18 14 Y10 (Law 21.453) // Other, containing soya-bean oil // Other // -Other // Margarine; edible mixtures or preparations of animal or 15.17.90.90 vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16 & /en 7  Base rate Final rate NCM 2012 Description Category (%) (%) Other // In bulk (Law 21.453) // Other, 18 14 Y10 containing soya-bean oil // Other // -Other // Margarine; edible mixtures or preparations of 15.17.90.90 animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16 In drums with a capacity of over 200 litres 18 14 Y10 (Law 21.453) // Other, containing sunflower oil, in packages of over 10 kg only (Law 21.453) // Other, containing soya-bean oil // Other // -Other // Margarine; edible 15.17.90.90 mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16 Other // Other, containing sunflower oil, in 18 14 Y10 packages of over 10 kg only (Law 21.453) // Other, containing soya-bean oil // Other // - Other // Margarine; edible mixtures or 15.17.90.90 preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16 In drums with a capacity of over 200 litres 18 14 Y10 (Law 21.453) // Other, in packages of over 10 kg only (Law 21.453) // Other, containing soya-bean oil // Other // -Other // Margarine; 15.17.90.90 edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16 & /en 8  Base rate Final rate NCM 2012 Description Category (%) (%) Other // Other, in packages of over 10 kg 18 14 Y10 only (Law 21.453) // Other, containing soya-bean oil // Other // -Other // Margarine; edible mixtures or preparations of animal or 15.17.90.90 vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16 Containing sunflower oil // Other // Other, 18 14 Y10 containing soya-bean oil // Other // -Other // Margarine; edible mixtures or preparations of 15.17.90.90 animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16 Other // Other // Other, containing soya-bean 18 14 Y10 oil // Other // -Other // Margarine; edible mixtures or preparations of animal or 15.17.90.90 vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16 Containing soya beans // Of plant origin // 18 14 Y10 Inedible mixtures or preparations // Other // Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise 15.18.00.90 chemically modified, with the exception of those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included. & /en 9  Base rate Final rate NCM 2012 Description Category (%) (%) Soya-bean hull pellets // -Of leguminous 18 14 Y10 plants // Bran, sharps and other residues, 23.02.50.00 whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants: Soya beans // Other // -Of leguminous plants 18 14 Y10 // Bran, sharps and other residues, whether or 23.02.50.00 not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants: Oilcake flour (Law 21.453) // Flour and 18 14 Y10 pellets // Oilcake and other solid residues, 23.04.00.10 whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil Pellets (Law 21.453) // Flour and pellets // 18 14 Y10 Oilcake and other solid residues, whether or 23.04.00.10 not ground or in the form of pellets, resulting from the extraction of soya-bean oil Oilcake (Law 21.453) // Other // Oilcake and 18 14 Y10 other solid residues, whether or not ground 23.04.00.90 or in the form of pellets, resulting from the extraction of soya-bean oil Expellers (Law 21.453) // Other // Oilcake 18 14 Y10 and other solid residues, whether or not 23.04.00.90 ground or in the form of pellets, resulting from the extraction of soya-bean oil Other // Other // Oilcake and other solid 18 14 Y10 residues, whether or not ground or in the 23.04.00.90 form of pellets, resulting from the extraction of soya-bean oil Products containing soya beans in their 18 14 Y10 composition // Vegetable materials and vegetable waste, vegetable residues and 23.08.00.00 by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included & /en 10  Base rate Final rate NCM 2012 Description Category (%) (%) Containing chloramphenicol (R.2507/93 18 14 Y10 ex-ANA) // Preparations intended to provide the animal with all the nutritional elements 23.09.90.10 necessary for a daily, sensible and balanced diet (complete feedingstuff) // -Other // Preparations of a kind used in animal feeding Containing carbadox (R.57/16 SENASA) // 18 14 Y10 Preparations intended to provide the animal with all the nutritional elements necessary 23.09.90.10 for a daily, sensible and balanced diet (complete feedingstuff) // -Other // Preparations of a kind used in animal feeding Other // In marked bags of a net content 18 14 Y10 of 50 kg or less // Other preparations containing soya, its by-products or residues in their composition // Preparations intended 23.09.90.10 to provide the animal with all the nutritional elements necessary for a daily, sensible and balanced diet (complete feedingstuff) // - Other // Preparations of a kind used in animal feeding With a particle size allowing 80 % or more 4 4 S of it to be retained in a No 30 sieve on the IRAM scale and containing up to 30 % of soya, its by-products or residues // In marked bags of a net content of more than 50 kg and up to 1 500 kg // Other preparations 23.09.90.10 containing soya, its by-products or residues in their composition // Preparations intended to provide the animal with all the nutritional elements necessary for a daily, sensible and balanced diet (complete feedingstuff) // - Other // Preparations of a kind used in animal feeding & /en 11  Base rate Final rate NCM 2012 Description Category (%) (%) Other // In marked bags of a net content of 18 14 Y10 more than 50 kg and up to 1 500 kg // Other preparations containing soya, its by-products or residues in their composition // 23.09.90.10 Preparations intended to provide the animal with all the nutritional elements necessary for a daily, sensible and balanced diet (complete feedingstuff) // -Other // Preparations of a kind used in animal feeding In a proportion of up to 30 %, with a particle 6 6 S size allowing 80 % or more of it to be retained in a No 30 sieve on the IRAM scale // Other // Other preparations containing soya, its by-products or residues in their 23.09.90.10 composition // Preparations intended to provide the animal with all the nutritional elements necessary for a daily, sensible and balanced diet (complete feedingstuff) // - Other // Preparations of a kind used in animal feeding Other // Other // Other preparations 18 14 Y10 containing soya, its by-products or residues in their composition // Preparations intended to provide the animal with all the nutritional 23.09.90.10 elements necessary for a daily, sensible and balanced diet (complete feedingstuff) // Other // Preparations of a kind used in animal feeding & /en 12  Base rate Final rate NCM 2012 Description Category (%) (%) Containing chloramphenicol (R.2507/93 18 14 Y10 ex-ANA) // Wheat flour-based preparations 23.09.90.60 containing xylanase and beta-glucanase // - Other // Preparations of a kind used in animal feeding Other // Other preparations containing soya, 18 14 Y10 its by-products or residues in their composition // Wheat flour-based 23.09.90.60 preparations containing xylanase and beta-glucanase // -Other // Preparations of a kind used in animal feeding Presented in marked bags of a net content of 18 14 Y10 up to 50 kg// Preparations containing soya, its by-products or residues in their 23.09.90.90 composition // Containing chloramphenicol (R.2507/93 ex-ANA) // Other // -Other // Preparations of a kind used in animal feeding Other // Preparations containing soya, its 18 14 Y1 by-products or residues in their composition 23.09.90.90 // Containing chloramphenicol (R.2507/93 ex-ANA) // Other // -Other // Preparations of a kind used in animal feeding Containing carbadox (R.57/16 SENASA) // 18 14 Y10 23.09.90.90 Other // -Other // Preparations of a kind used in animal feeding Presented in marked bags of a net content of 18 14 Y10 up to 50 kg// Preparations containing soya, its by-products or residues in their 23.09.90.90 composition // Other (R.2012/93 ex-ANA) // Other // -Other // Preparations of a kind used in animal feeding & /en 13  Base rate Final rate NCM 2012 Description Category (%) (%) Other // Preparations containing soya, its 18 14 Y10 by-products or residues in their composition 23.09.90.90 // Other (R.2012/93 ex-ANA) // Other // - Other // Preparations of a kind used in animal feeding -Briquettes, ovoids and similar solid fuels 5 5 S manufactured from coal // Coal; briquettes, 27.01.20.00 ovoids and similar solid fuels manufactured from coal -Lignite, whether or not pulverised, but not 5 5 S 27.02.10.00 agglomerated // Lignite, whether or not agglomerated, excluding jet: -Agglomerated lignite // Lignite, whether or 5 5 S 27.02.20.00 not agglomerated, excluding jet: Coke // Coke and semi-coke of coal, of 5 5 S 27.04.00.10 lignite or of peat, whether or not agglomerated; retort carbon Retort carbon // Other // Coke and semi-coke 5 5 S 27.04.00.90 of coal, of lignite or of peat, whether or not agglomerated; retort carbon Semi-coke // Other // Coke and semi-coke of 5 5 S 27.04.00.90 coal, of lignite or of peat, whether or not agglomerated; retort carbon Coal gas, water gas, producer gas and similar 5 5 S 27.05.00.00 gases, other than petroleum gases and other gaseous hydrocarbons Coal tar // Tar distilled from coal, from 5 5 S lignite or from peat, and other mineral tars, 27.06.00.00 whether or not dehydrated or partially distilled, including reconstituted tars Lignite tar // Tar distilled from coal, from 5 5 S lignite or from peat, and other mineral tars, 27.06.00.00 whether or not dehydrated or partially distilled, including reconstituted tars & /en 14  Base rate Final rate NCM 2012 Description Category (%) (%) Peat tar // Tar distilled from coal, from 5 5 S lignite or from peat, and other mineral tars, 27.06.00.00 whether or not dehydrated or partially distilled, including reconstituted tars Other mineral tars // mineral tars // Tar 5 5 S distilled from coal, from lignite or from peat, 27.06.00.00 and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars -Benzol (benzene) // Oils and other products 5 5 S of the distillation of high-temperature coal 27.07.10.00 tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. -Toluol (toluene) // Oils and other products 5 5 S of the distillation of high-temperature coal 27.07.20.00 tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. -Xylol (xylenes) // Oils and other products of 5 5 S the distillation of high-temperature coal tar; 27.07.30.00 similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. -Naphthalene // Oils and other products of 5 5 S the distillation of high-temperature coal tar; 27.07.40.00 similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. & /en 15  Base rate Final rate NCM 2012 Description Category (%) (%) Mixture of alkylbenzenes of 5 5 S formula C10 H14 and C11 H16 as major components // -Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the 27.07.50.00 ASTM D 86 method // Oils and other products of the distillation of high- temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. Other // -Other aromatic hydrocarbon 5 5 S mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method // Oils and other 27.07.50.00 products of the distillation of high-temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. -Creosote oils // -Other: // Oils and other 5 5 S products of the distillation of high-temperature coal tar; similar products in 27.07.91.00 which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. Cresols // -Other // -Other: // Oils and other 5 5 S products of the distillation of high-temperature coal tar; similar products in 27.07.99.10 which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. Anthracene // Other // --Other // -Other: // 5 5 S Oils and other products of the distillation of high-temperature coal tar; similar products in 27.07.99.90 which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. & /en 16  Base rate Final rate NCM 2012 Description Category (%) (%) Phenols // Other // --Other // -Other: // Oils 5 5 S and other products of the distillation of high-temperature coal tar; similar products in 27.07.99.90 which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. Other // Other // --Other // -Other: // Oils and 5 5 S other products of the distillation of high-temperature coal tar; similar products in 27.07.99.90 which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. -Pitch // Pitch and pitch coke, obtained from 5 5 S 27.08.10.00 coal tar or from other mineral tars -Pitch coke // Pitch and pitch coke, obtained 5 5 S 27.08.20.00 from coal tar or from other mineral tars --Containing polychlorinated biphenyls 5 5 S (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) // -Waste oils: // Petroleum oils and oils obtained from bituminous minerals, other 27.10.91.00 than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils Containing monomethyl-tetrachlorodiphenyl 5 5 S methane, monomethyl-dichloro-diphenyl methane or monomethyl-dibromo-diphenyl methane // --Other // -Waste oils: // Petroleum oils and oils obtained from bituminous minerals, other than crude; 27.10.99.00 preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils & /en 17  Base rate Final rate NCM 2012 Description Category (%) (%) Other // --Other // -Waste oils: // Petroleum 5 5 S oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing 27.10.99.00 by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils --Ethylene, propylene, butylene and 5 0 Y5 27.11.14.00 butadiene // -Liquefied: // Petroleum gases and other gaseous hydrocarbons 27.16.00.00 Electricity supply 5 5 S Biodiesel // Biodiesel and mixtures thereof, 18 14 Y10 not containing or containing less than 70 % 38.26.00.00 by weight of petroleum oils or oils obtained from bituminous minerals Mixtures with diesel // Mixtures with diesel 18 14 Y10 or other products taxed as components // Biodiesel and mixtures thereof, not 38.26.00.00 containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals Other // Mixtures with diesel or other 18 14 Y10 products taxed as components // Biodiesel and mixtures thereof, not containing or 38.26.00.00 containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals Other // Biodiesel and mixtures thereof, not 18 14 Y10 containing or containing less than 70 % by 38.26.00.00 weight of petroleum oils or oils obtained from bituminous minerals & /en 18  Base rate Final rate NCM 2012 Description Category (%) (%) Fresh or wet-salted // Whole hides and skins 10 0 Y5 of bovine (including buffalo) // -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, 41.01.20.00 wet-salted or otherwise preserved: // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Dry-salted // Whole hides and skins of 10 0 Y5 bovine (including buffalo) // -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, 41.01.20.00 wet-salted or otherwise preserved // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Other // Whole hides and skins of bovine 10 0 Y5 (including buffalo) // -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, 41.01.20.00 wet-salted or otherwise preserved // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split & /en 19  Base rate Final rate NCM 2012 Description Category (%) (%) Fresh or wet-salted // Hides and skins of 5 0 Y5 equine animals // -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, 41.01.20.00 wet-salted or otherwise preserved // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Other // Hides and skins of equine animals // 5 0 Y5 -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved // 41.01.20.00 Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Fresh or wet-salted // Whole hides and skins 10 0 Y5 of bovine (including buffalo) // Unsplit // - Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of 41.01.50.10 bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Dry-salted // Whole hides and skins of 10 0 Y5 bovine (including buffalo) // Unsplit // - Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of 41.01.50.10 bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split & /en 20  Base rate Final rate NCM 2012 Description Category (%) (%) Other // Whole hides and skins of bovine 10 0 Y5 (including buffalo) // Unsplit // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including 41.01.50.10 buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Other // Hides and skins of equine animals // 5 0 Y5 Unsplit // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) or equine 41.01.50.10 animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Fresh or wet-salted // Whole hides and skins 10 0 Y5 of bovine (including buffalo) // Grain splits // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of 41.01.50.20 bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Dry-salted // Whole hides and skins of 10 0 Y5 bovine (including buffalo) // Grain splits // - Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of 41.01.50.20 bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split & /en 21  Base rate Final rate NCM 2012 Description Category (%) (%) Other // Whole hides and skins of bovine 10 0 Y5 (including buffalo) // Grain splits // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including 41.01.50.20 buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Fresh or wet-salted // Whole hides and skins 10 0 Y5 of bovine (including buffalo) // Split without the grain // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and 41.01.50.30 skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Dry-salted // Whole hides and skins of 10 0 Y5 bovine (including buffalo) // Split without the grain // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and 41.01.50.30 skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Other // Whole hides and skins of bovine 10 0 Y5 (including buffalo) // Split without the grain // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of 41.01.50.30 bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split & /en 22  Base rate Final rate NCM 2012 Description Category (%) (%) Other // Hides and skins of equine animals // 5 0 Y5 Split without the grain // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) 41.01.50.30 or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Fresh or wet-salted // Hides and skins of 10 0 Y5 bovine (including buffalo) // Unsplit // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including 41.01.90.10 buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Other // Hides and skins of bovine (including 10 0 Y5 buffalo) // Unsplit // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, 41.01.90.10 (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Other // Hides and skins of equine animals // 5 0 Y5 Unsplit // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, 41.01.90.10 or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split & /en 23  Base rate Final rate NCM 2012 Description Category (%) (%) Fresh or wet-salted // Whole // Hides and 10 0 Y5 skins of bovine (including buffalo) // Grain splits // -Other, including butts, bends and bellies // Raw hides and skins of bovine 41.01.90.20 (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Dry-salted // Whole // Hides and skins of 10 0 Y5 bovine (including buffalo) // Grain splits // - Other, including butts, bends and bellies // Raw hides and skins of bovine (including 41.01.90.20 buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Other // Whole // Hides and skins of bovine 10 0 Y5 (including buffalo) // Grain splits // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) 41.01.90.20 or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Fresh or wet-salted // Other // Hides and 10 0 Y5 skins of bovine (including buffalo) // Grain splits // -Other, including butts, bends and bellies // Raw hides and skins of bovine 41.01.90.20 (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split & /en 24  Base rate Final rate NCM 2012 Description Category (%) (%) Dried, without traces of salt treatments // 5 0 Y5 Other // Hides and skins of bovine (including buffalo) // Grain splits // -Other, including butts, bends and bellies // Raw hides and 41.01.90.20 skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Other // Other // Hides and skins of bovine 10 0 Y5 (including buffalo) // Grain splits // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) 41.01.90.20 or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Dried, without traces of salt treatments // 5 0 Y5 Other // Hides and skins of equine animals // Grain splits // -Other, including butts, bends and bellies // Raw hides and skins of bovine 41.01.90.20 (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Fresh or wet-salted // Whole // Hides and 10 0 Y5 skins of bovine (including buffalo) // Split without the grain // -Other, including butts, bends and bellies // Raw hides and skins of 41.01.90.30 bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split & /en 25  Base rate Final rate NCM 2012 Description Category (%) (%) Dry-salted // Whole // Hides and skins of 5 0 Y5 bovine (including buffalo) // Split without the grain // -Other, including butts, bends and bellies // Raw hides and skins of bovine 41.01.90.30 (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Other // Whole // Hides and skins of bovine 5 0 Y5 (including buffalo) // Split without the grain // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including 41019030 buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Fresh or wet-salted // Other // Hides and 10 0 Y5 skins of bovine (including buffalo) // Split without the grain // -Other, including butts, bends and bellies // Raw hides and skins of 41.01.90.30 bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Dried, without traces of salt treatments // 5 0 Y5 Other // Hides and skins of bovine (including buffalo) // Split without the grain // -Other, including butts, bends and bellies // Raw 41.01.90.30 hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split & /en 26  Base rate Final rate NCM 2012 Description Category (%) (%) Other // Other // Hides and skins of bovine 5 0 Y5 (including buffalo) // Split without the grain // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including 41.01.90.30 buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Dried, without traces of salt treatments // 5 0 Y5 Other // Hides and skins of equine animals // Split without the grain // -Other, including butts, bends and bellies // Raw hides and 41.01.90.30 skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Sun dried // -With wool on // Raw skins of 10 0 Y5 sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not 41.02.10.00 tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. Dry-salted // -With wool on // Raw skins of 10 0 Y5 sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not 41.02.10.00 tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. Other // -With wool on // Raw skins of sheep 10 0 Y5 or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not 41.02.10.00 tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. & /en 27  Base rate Final rate NCM 2012 Description Category (%) (%) With wool on // --Pickled // -Without wool 10 0 Y5 on: // Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise 41.02.21.00 preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. Yearling sheep // --Pickled // -Without wool 10 0 Y5 on: // Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise 41.02.21.00 preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. Lambs // --Pickled // -Without wool on: // 10 0 Y5 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, 41.02.21.00 but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. Other // --Pickled // -Without wool on: // 10 0 Y5 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, 41.02.2100 but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. Sun dried // --Other // -Without wool on: // 10 0 Y5 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, 41.02.29.00 but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. & /en 28  Base rate Final rate NCM 2012 Description Category (%) (%) Dry-salted // --Other // -Without wool on: // 10 0 Y5 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, 41.02.29.00 but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. Other // --Other // -Without wool on: // Raw 10 0 Y5 skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, 41.02.29.00 but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. Caprine animals // -Other // Other raw hides 5 0 Y5 and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not 41.03.90.00 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 Whole hides and skins of bovine (including 10 0 Y5 buffalo), of a unit surface area not exceeding 2,6 m2, simply chrome tanned (wet-blue) // Full grains, unsplit // --Full 41.04.11.11 grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. & /en 29  Base rate Final rate NCM 2012 Description Category (%) (%) Other whole hides and skins of bovine 10 0 Y5 (including buffalo), of a unit surface area not exceeding 2,6 m2 // whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 2,6 m2 // Full grains, 41.04.11.12 unsplit // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Whole or halves // Other hides and skins of 10 0 Y5 bovine (including buffalo), vegetable pre-tanned // Full grains, unsplit // --Full grains, unsplit; grain splits // -In the wet state 41.04.11.13 (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Other // Other hides and skins of bovine 10 0 Y5 (including buffalo), vegetable pre-tanned // Full grains, unsplit // --Full grains, unsplit; grain splits // -In the wet state (including 41.04.11.13 wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Whole or halves // Other hides and skins of 10 0 Y5 bovine (including buffalo) // Full grains, unsplit // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // 41.04.11.14 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. & /en 30  Base rate Final rate NCM 2012 Description Category (%) (%) Other // Other hides and skins of bovine 10 0 Y5 (including buffalo) // Full grains, unsplit // -- Full grains, unsplit; grain splits // -In the wet 41.04.11.14 state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Whole hides and skins of bovine (including 10 0 Y5 buffalo), of a unit surface area not exceeding 2,6 m2, simply chrome tanned (wet-blue) // Grain splits // --Full grains, 41.04.11.21 unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Whole or halves // Other hides and skins of 10 0 Y5 bovine (including buffalo), vegetable pre- tanned // Grain splits // --Full grains, unsplit; grain splits // -In the wet state (including 41.04.11.23 wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Other // Other hides and skins of bovine 10 0 Y5 (including buffalo), vegetable pre-tanned // Grain splits // --Full grains, unsplit; grain splits // -In the wet state (including wet- 41.04.11.23 blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. & /en 31  Base rate Final rate NCM 2012 Description Category (%) (%) Whole or halves // Other hides and skins of 10 0 Y5 bovine (including buffalo) // Grain splits // -- Full grains, unsplit; grain splits // -In the wet 41.04.11.24 state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Other // Other hides and skins of bovine 10 0 Y5 (including buffalo) // Grain splits // --Full grains, unsplit; grain splits // -In the wet state 41.04.11.24 (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Flesh splits of cattle hides // Whole hides and 10 0 Y5 skins of bovine (including buffalo), of a unit surface area not exceeding 2,6 m2, simply chrome tanned (wet-blue) // --Other // -In the 41.04.19.10 wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Other // Whole hides and skins of bovine 10 0 Y5 (including buffalo), of a unit surface area not exceeding 2,6 m2, simply chrome tanned (wet-blue) // --Other // -In the wet state 41.04.19.10 (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Other hides and skins of bovine (including 10 0 Y5 buffalo), vegetable pre-tanned // hides and skins of bovine (including buffalo), vegetable pre-tanned // --Other // -In the wet 41.04.19.30 state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. & /en 32  Base rate Final rate NCM 2012 Description Category (%) (%) Other // Whole or halves // Other hides and 10 0 Y5 skins of bovine (including buffalo) // hides and skins of bovine (including buffalo) // -- Other // -In the wet state (including wet- 41.04.19.40 blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Other // Split without the grain (flesh splits) 10 0 Y5 // Other // Other hides and skins of bovine (including buffalo) // hides and skins of bovine (including buffalo) // --Other // -In the 41.04.19.40 wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Other // Other // Other hides and skins of 10 0 Y5 bovine (including buffalo) // hides and skins of bovine (including buffalo) // --Other // -In 41.04.19.40 the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Other // Whole hides and skins of bovine 10 0 Y5 (including buffalo), of a unit surface area not exceeding 2,6 m2 // --Full grains, unsplit; grain splits // -In the dry state (crust): // 41.04.41.10 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Other // Other hides and skins of bovine 10 0 Y5 (including buffalo) // hides and skins of bovine (including buffalo) // --Full grains, unsplit; grain splits // -In the dry state (crust): 41.04.41.30 // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. & /en 33  Base rate Final rate NCM 2012 Description Category (%) (%) Chrome tanned in the dry state (box-calf) // 10 0 Y5 Whole hides and skins of bovine (including buffalo), of a unit surface area not exceeding 2,6 m2 // --Other // -In the dry 41.04.49.10 state (crust): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Other // Whole hides and skins of bovine 10 0 Y5 (including buffalo), of a unit surface area not exceeding 2,6 m2 // --Other // -In the dry 41.04.49.10 state (crust): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. Other // Other hides and skins of bovine 10 0 Y5 (including buffalo) // hides and skins of bovine (including buffalo) // --Other // -In the 41.04.49.20 dry state (crust): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. -Natural cork, raw or simply prepared // 10 10 S 45.01.10.00 Natural cork, raw or simply prepared; cork waste; crushed, powdered or ground cork -Other // Natural cork, raw or simply 10 10 S 45.01.90.00 prepared; cork waste; crushed, powdered or ground cork Roughly squared // Natural cork, debacked or 5 5 S roughly squared, or in rectangular (including 45.02.00.00 square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). & /en 34  Base rate Final rate NCM 2012 Description Category (%) (%) In strips, whether or not reinforced with 5 5 S paper or textile // Natural cork, debacked or roughly squared, or in rectangular (including 45.02.00.00 square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). Other // Natural cork, debacked or roughly 5 5 S squared, or in rectangular (including square) 45.02.00.00 blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). -Unbleached kraft paper or paperboard or 20 20 S 47.07.10.00 corrugated paper or paperboard // Recovered (waste and scrap) paper or paperboard. -Other paper or paperboard made mainly of 20 20 S bleached chemical pulp, not coloured in the 47.07.20.00 mass // Recovered (waste and scrap) paper or paperboard. -Paper or paperboard made mainly of 20 20 S mechanical pulp (for example, newspapers, 47.07.30.00 journals and similar printed matter) // Recovered (waste and scrap) paper or paperboard. -Other, including unsorted waste and scrap // 20 20 S 47.07.90.00 Recovered (waste and scrap) paper or paperboard. -Waste and scrap of cast iron // Ferrous 5 5 S 72.04.10.00 waste and scrap; remelting scrap ingots and steel Austenitics (AISI 300 series and equivalent 5 5 S standards) // --Of stainless steel // -Waste and 72.04.21.00 scrap of alloy steel: // Ferrous waste and scrap; remelting scrap ingots and steel & /en 35  Base rate Final rate NCM 2012 Description Category (%) (%) Other // --Of stainless steel // -Waste and 5 5 S 72.04.21.00 scrap of alloy steel: // Ferrous waste and scrap; remelting scrap ingots and steel Of high-speed steel // --Other // -Waste and 5 5 S 72.04.29.00 scrap of alloy steel: // Ferrous waste and scrap; remelting scrap ingots and steel Other // Other // --Other // -Waste and scrap 5 5 S 72.04.29.00 of alloy steel: // Ferrous waste and scrap; remelting scrap ingots and steel -Waste and scrap of tinned iron or steel // 5 5 S 72.04.30.00 Ferrous waste and scrap; remelting scrap ingots and steel --Turnings, shavings, chips, milling waste, 5 5 S sawdust, filings, trimmings and stampings, 72.04.41.00 whether or not in bundles // -Other waste and scrap: // Ferrous waste and scrap; remelting scrap ingots and steel --Other // -Other waste and scrap: // Ferrous 5 5 S 72.04.49.00 waste and scrap; remelting scrap ingots and steel -Remelting scrap ingots // Ferrous waste and 5 5 S 72.04.50.00 scrap; remelting scrap ingots and steel Other // Originals // -Paintings, drawings and 5 5 S pastels // Paintings, drawings and pastels, executed entirely by hand, other than 97.01.10.00 drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques. & /en 36  Base rate Final rate NCM 2012 Description Category (%) (%) Other // -Paintings, drawings and pastels // 5 5 S Paintings, drawings and pastels, executed entirely by hand, other than drawings of 97.01.10.00 heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques. Other // Originals // -Other // Paintings, 5 5 S drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 97.01.90.00 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques. Other // -Other // Paintings, drawings and 5 5 S pastels, executed entirely by hand, other than drawings of heading 49.06 and other than 97.01.90.00 hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques. Other // Original engravings, prints and 5 5 S 97.02.00.00 lithographs. Other // Original sculpture and statuary, in 5 5 S 97.03.00.00 any material. Postage or revenue stamps, stamp-postmarks, 5 5 S first-day covers, postal stationery (stamped 97.04.00.00 paper), and the like, used or unused, other than those of heading 49.07. Hunting trophies // Zoology collections and 5 5 S collectors' pieces (R.2012/93 ex ANA) // Collections and collectors' pieces of 97.05.00.00 zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. Other // Zoology collections and collectors' 5 5 S pieces (R.2012/93 ex ANA) // Collections and collectors' pieces of zoological, 97.05.00.00 botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. & /en 37  Base rate Final rate NCM 2012 Description Category (%) (%) Books, brochures and similar printed matter, 5 5 S whether or not in single sheets (R.634/93 ex ANA) // Collector objects of historical, ethnographic or numismatic interest // 97.05.00.00 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. Other // Collector objects of historical, 5 5 S ethnographic or numismatic interest // Collections and collectors' pieces of 97.05.00.00 zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. Collector objects of archaeological interest // 5 5 S Collections and collectors' pieces of zoological, botanical, mineralogical, 97.05.00.00 anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. Collector objects of palaeontological interest 5 5 S // Collections and collectors' pieces of zoological, botanical, mineralogical, 97.05.00.00 anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. Botanical collections and collectors' pieces // 5 5 S Collections and collectors' pieces of zoological, botanical, mineralogical, 97.05.00.00 anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. & /en 38  Base rate Final rate NCM 2012 Description Category (%) (%) Diatonic bandoneon // Collections and 5 5 S collectors' pieces of zoological, botanical, 97.05.00.00 mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. Collections and collectors' pieces of 5 5 S zoological, botanical, mineralogical, 97.05.00.00 anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. Books, brochures and similar printed matter, 5 5 S whether or not in single sheets (R.634/93 97.06.00.00 ex ANA) // Antiques of an age exceeding 100 years Diatonic bandoneon // Musical instruments // 5 5 S 97.06.00.00 Antiques of an age exceeding 100 years Other // Musical instruments // Antiques of 5 5 S 97.06.00.00 an age exceeding 100 years Of wood // Other // Antiques of an age 5 5 S 97.06.00.00 exceeding 100 years Original artistic assemblies and montages 5 5 S (Law 24633 and Regulatory Decree 97.06.00.00 No 1321) // Of ceramics // Other // Antiques of an age exceeding 100 years Other // Of ceramics // Other // Antiques of 5 5 S 97.06.00.00 an age exceeding 100 years Original artistic assemblies and montages 5 5 S (Law 24633 and Regulatory Decree 97.06.00.00 No 1321) // Of textile materials // Other // Antiques of an age exceeding 100 years Other // Of textile materials // Other // 5 5 S 97.06.00.00 Antiques of an age exceeding 100 years Other // Other // Antiques of an age 5 5 S 97.06.00.00 exceeding 100 years & /en 39  SUB-SECTION 2 EXPORT DUTY SCHEDULE OF URUGUAY Base rate Final rate NCM 2012 Description Category (%) (%) 41.01 Hides and skins, unbleached, salted, pickled 5 0 Y5 and wet-blue. 41.04.11 5 0 Y5 41.04.19 5 0 Y5 SECTION D PROVISIONS CONCERNING BRAZIL 1. In the case of Brazil, the prohibition on introducing or maintaining export duties, as stipulated in Article 2.9 of this Agreement, shall not apply to the export of products listed in paragraph 2 of this Section provided that the conditions stipulated in paragraph 3 of this Section are fulfilled. 2. The possible non-applicability of Article 2.9 of this Agreement applies for products classified under the Harmonized System (2022) in Chapters 25 to 28 and Headings 71.10, 72.02, 81.09 and 81.12. 3. If Brazil adopts export duties on products listed in paragraph 2 of this Section, the exports of such products destined for the European Union shall benefit from a reduction in the applied duty of no less than 50 % (fifty percent). In any case, the preferential export duty shall not exceed 25 %. & /en 40 4. If Brazil applies export duties on products listed in paragraph 2 of this Section to third countries on terms more favorable than those described in paragraphs 2 and 3 of this Section, Brazil shall notify the European Union and make its best efforts to extend them, following negotiations, to the European Union. 5. The Trade Council may review this Section, including the list of products, upon request of Brazil or the European Union. _______________ & /en 41  ANNEX 2-C IMPORT OR EXPORT MONOPOLIES 1. Uruguay maintains the following designated import and export monopoly: Administración Nacional de Combustibles, Alcohol y Portland (ANCAP). 2. Brazil reserves the right to maintain or designate import or export monopolies in the following sectors: (a) petroleum, gas and other hydrocarbons; and (b) nuclear minerals. ________________ & /en 1  ANNEX 2-D TRADE IN WINE PRODUCTS AND SPIRITS SECTION A ARTICLE 1 Scope This Annex applies to wine products falling under headings 2204 and 2205 and to spirits falling under heading 2208 of the HS produced in the Parties. ARTICLE 2 Wine products definitions and oenological practices 1. Each Party shall make its best efforts to adopt definitions and oenological practices for wine products recommended and published by the International Organisation of Vine and Wine, (hereinafter referred to as the "OIV"). & /en 1 2. Each Party shall authorise the importation and sale for consumption of wine products produced in the other Party, provided they have been made, in accordance with: (a) the definitions of products established in each Party that are in accordance with the relevant OIV standard; (b) the oenological practices established in each Party that are in accordance with the relevant OIV standard; and (c) the definitions and oenological practices established in each Party that are not in accordance with the relevant OIV standard, as listed in Appendix 2-D-1. 3. If a Party proposes to authorise a new or modify an existing definition or oenological practice listed in Appendix 2-D-1 as referred to in point (c) of paragraph 2, it shall promptly notify the other Party in writing. The notification shall include a technical dossier with a full explanation of the rationale behind the new or modified definition or oenological practice. The other Party may object in writing within 90 (ninety) days after the date of receipt of the notification. If the other Party does not object, the amendment of Appendix 2-D-1 shall be deemed to be agreed by the Parties. 4. If the other Party objects within the 90 (ninety) days after the date of receipt of the notification referred to in paragraph 3, the Parties shall consult with a view to finding a mutually agreed solution within 60 (sixty) days after the date of receipt of the objection. The 60 (sixty) days period can be extended by mutual agreement of the Parties. 5. If the Parties reach an agreement during consultations, paragraph 6 and 7 apply. If the Parties fail to reach such agreement during consultations, Appendix 2-D-1 shall not be amended. & /en 2 6. The Trade Council may amend Appendix 2-D-1 to add new definitions or oenological practices or modifications of existing definitions or oenological practices agreed pursuant to paragraphs 3 or 4. 7. In cases where there is an agreement pursuant to paragraphs 3 or 4 a Party shall authorise the importation and sale for consumption of wines produced in the other Party after the date of application of the definition or oenological practice in the territory of the Party adopting such measure, even if a decision by the Trade Council pursuant to paragraph 6 has not been adopted or entered into force at that point in time. SECTION B ARTICLE 3 Labelling of wine products and spirits 1. A Party shall not require any of the following dates or their equivalent to be displayed on the container, label or packaging of wine products or spirits: (a) the date of packaging; (b) the date of bottling; or (c) the date of production or manufacture. & /en 3 2. A Party may require the display of a date of minimum durability on the container, label or packaging of wine products or spirits that are produced in the other Party that may have a shorter date of minimum durability than would normally be expected by consumers due to the addition of perishable ingredients. 3. A Party shall not require translations of trademarks, brand names or geographical indications to appear on containers, labels or packaging of wine products or spirits produced in the other Party. 4. Each Party shall permit compulsory information, including translations, to be displayed on a supplementary label affixed to a label, package or container of wine products or spirits produced in the other Party. Such supplementary labels may be affixed after importation and prior to the product being offered for sale in the Party's territory, provided that the compulsory information of the original label is fully and accurately reflected. 5. The use of lot identification codes shall be permitted on container, label or packaging and, if such codes are used, they shall not be deleted. 6. A Party shall not apply a labelling measure to wine products or spirits that were marketed in the other Party's territory prior to the date on which the measure entered into force, except if duly justified. 7. The use of drawings, figures or illustrations shall be permitted on container, labels or packaging of wine products or spirits produced in the other Party. Such drawings, figures or illustrations shall not replace compulsory labelling information and shall not mislead consumers about the characteristics and composition of the wine products and spirits. & /en 4 8. The name of a vine variety may be included on labels on wine products imported and marketed in the territory of a Party if such wine products are produced using that variety and such variety is mentioned in at least one list of the following organizations: (a) the OIV; (b) the International Union for the Protection of New Varieties of Plants; or (c) the International Board for Plant Genetic Resources. The name of a vine variety of a Party containing or consisting of a protected designation of origin or a protected geographical indication of the other Party shall not be used in the labelling of wine exported to the other Party. As regards the list of geographical indications set out in Sections 1 and 2 of Annex 13-B the Parties define in paragraph 3 of Appendix 13-B-1 the names of the plant varieties and the use of which shall not be prevented. A Party may not prevent the use of vine varieties referred to in paragraph 4 of Appendix 13-B-1. 9. Wine products and spirits shall not be subject to allergen labelling with regard to allergens which have been used in the manufacture and preparation of the wine products and spirits and are not present in the final product1. 10. For trade in wine products between the Parties, a sparkling wine may be described or presented with an indication of the product type specified in the International Code of Oenological Practices of the OIV. 1 This does not apply to the labelling of gluten. & /en 5 11. The following names of wine products and spirits are protected, in accordance with the Paris Convention for the Protection of Industrial Property of 20 March 1883, as last revised at Stockholm on 14 July 1967: (a) the name of a Member State of the European Union for wine products and spirits originating in the Member State of the European Union concerned; and (b) the name of a Signatory MERCOSUR State. ARTICLE 4 Use of specific terms in wine products 1. The European Union shall allow the use of the wine terms listed in Part 1 of Appendix 2-D-2 on wine products from each Signatory MERCOSUR State marketed in the European Union, in accordance with the definition of these wine terms in the laws and regulations of that Signatory MERCOSUR State. 2. MERCOSUR shall allow the use of the wine terms listed in Part 2 of Appendix 2-D-2 on wine products marketed in MERCOSUR from the European Union, in accordance with the definition of these wine terms in laws and regulations of the European Union. & /en 6 3. A Party may notify to the other Party an application for the inclusion of additional wine terms in Appendix 2-D-2. The notification shall include a technical dossier with the definition of the wine terms and a reference to the applicable laws or regulations of the notifying Party. The other Party shall notify within 6 (six) months after the date of receipt of the notification the result of the examination of such application. If, based on the results of the examination, the inclusion of the additional wine term is accepted, the Trade Council may decide by consensus to include it in Appendix 2-D-2. ARTICLE 5 Certification of wine products and spirits 1. For wine products imported from a Party and placed on the market in the other Party, the documentation and certification that may be required by either Party shall be limited to the documents and certificates listed in Appendix 2-D-3. 2. Each Party shall authorise the importation into their territory of spirits in accordance with the rules governing the import certification document and analysis reports as provided for under its law. 3. A Party may introduce temporary additional import certification requirements for wine products and spirits imported from the other Party in response to legitimate public policy concerns, such as health or consumer protection or in order to act against fraud. In such cases, the other Party shall be given adequate information in sufficient time to permit the fulfilment of the additional requirements. Such requirements shall not extend beyond the period of time necessary to respond to the particular public policy concern in response to which they were introduced. 4. The Trade Council may adopt a decision to amend Appendix 2-D-3 with respect to the documentation and certification referred to in paragraph 1 of this Article. & /en 7  ARTICLE 6 Applicable rules and national treatment 1. Unless otherwise provided for in this Agreement and without prejudice to the application of the provisions of Chapter 6, the importation and marketing of wine products and spirits shall be conducted in compliance with the laws and regulations applicable in the territory of the Party of importation. 2. Wine products imported from the territory of a Party shall be accorded treatment no less favourable than accorded to like wine products of national origin. SECTION C ARTICLE 7 Transitional measures Wine products and spirits which, at the date of entry into force of this Agreement, have been produced, described and presented in accordance with the laws and regulations of each Party and existing agreements applicable between the Parties, but do not comply with the provisions in this Annex, may be marketed under the following conditions: (a) by wholesalers or producers, for a period of 3 (three) years; and (b) by retailers, until stocks are exhausted. & /en 8  Appendix 2-D-1 DEFINITIONS AND OENOLOGICAL PRACTICES ACCEPTED BY THE PARTIES 1. Fresh lees Fresh lees may be used under the specific and limited conditions set out in line item 11.2 of Table 2 of Part A of Annex I to Commission Delegated Regulation (EU) 2019/934 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards wine-growing areas where the alcoholic strength may be increased, authorised oenological practices and restrictions applicable to the production and conservation of grapevine products, the minimum percentage of alcohol for by-products and their disposal, and publication of OIV files. 2. Concentrated grape must, rectified concentrated grape must and sucrose Concentrated grape must, rectified concentrated grape must and sucrose may be used for enrichment and sweetening under specific and limited conditions (Annex VIII, Part I of Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards wine-growing areas where the alcoholic strength may be increased, authorised oenological practices and restrictions applicable to the production and conservation of grapevine products, the minimum percentage of alcohol for by-products and their disposal, and publication of OIV files of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 and art. 22 of Brazil Federal Decree nº 8.198/2014), subject to the exclusion of use of these products in a reconstituted form in wine products. & /en 9 3. Restriction of addition of water The addition of water in winemaking is excluded, except where required to dissolve authorised oenological compounds used in winemaking. & /en 10  Appendix 2-D-2 WINE TERMS SECTION A EUROPEAN UNION SECTION B MERCOSUR ARGENTINA: Crianza1, Dulce Natural2, Fino3, Gran Reserva4, Reserva5, Vino Dulce Natural6, Vino Generoso7. 1 The use of the term is allowed for wine products which are covered by a geographical indication. 2 The use of the term is allowed for wine products which are covered by a geographical indication. 3 The use of the term is allowed for wine products which are covered by a geographical indication. 4 The use of the term is allowed for wine products which are covered by a geographical indication and have been aged in a barrel prior to bottling for at least 18 (eighteen) months for red wines and 12 (twelve) months for white and rosé wines. 5 The use of the term is allowed for wine products which are covered by a geographical indication and have been aged in a barrel prior to bottling for at least 12 (twelve) months for red wines and 6 (six) months for white and rosé wines. 6 The use of the term is allowed for wine products which are covered by a geographical indication. 7 The use of the term is allowed for wine products which are covered by a geographical indication. & /en 11 Denominación de origen controlada (DOC), Indicación geográfica (IG), Indicación de Procedencia (IP) BRAZIL: Fino1, Gran Reserva2, Leve3, Reserva4. Denominação de origem (DO), Indicação geográfica (IG), Indicação de Procedência (IP) 1 The use of the term is allowed for wine products which are covered by a geographical indication. 2 The use of the term is allowed for wine products which are covered by a geographical indication and have been aged in a barrel prior to bottling for at least 18 (eighteen) months for red wines and 12 (twelve) months for white and rosé wines. 3 The use of the term is allowed for wine products which are covered by a geographical indication. 4 The use of the term is allowed for wine products which are covered by a geographical indication and have been aged in a barrel prior to bottling for at least 12 (twelve) months for red wines and 6 (six) months for white and rosé wines. & /en 12 URUGUAY: Fino1, Leve2, Reserva3, Viejo4, Vino Generoso5. Denominación de origen (DO), Denominación de origen controlada (DOC), Indicación geográfica (IG), Indicación de Procedencia (IP) 1 The use of the term is allowed for wine products which are covered by a geographical indication. 2 The use of the term is allowed for wine products which are covered by a geographical indication. 3 The use of the term is allowed for wine products which are covered by a geographical indication and have been aged in a barrel prior to bottling for at least 12 (twelve) months for red wines and 6 (six) months for white and rosé wines. 4 The use of the term is allowed for wine products which are covered by a geographical indication. 5 The use of the term is allowed for wine products which are covered by a geographical indication. & /en 13  Appendix 2-D-3 DOCUMENTATION AND CERTIFICATION OF WINE PRODUCTS Certification documents and analysis report 1. Each Party shall authorise the importation into their territory of wine products in accordance with the rules governing the import certification documents and analysis reports as provided for according to the terms of this Annex. 2. The requirements for the importation of wine products into the territory of a Party shall be fulfilled by the presentation to the competent authorities of the importing Party of: (a) a certificate issued by a mutually recognised official authority of the country of origin; and (b) if the wine product is intended for direct human consumption, an analysis report drawn up by a laboratory officially recognised by the country of origin, shall include the following information: (i) total alcoholic strength by volume; (ii) total acidity, expressed as tartaric acid; (iii) volatile acidity, expressed as acetic acid; and (iv) total sulphur dioxide. & /en 14 3. The Subcommittee on trade in wine products and spirits may adopt a decision to determine the details of the rules set out in paragraph 2 of this Appendix, in particular the forms to be used and the details of the information to be provided in the analysis report. 4. The methods of analysis recognised as reference methods and published by the OIV or if an appropriate method is not recognised and published by the OIV, a method of analysis complying with the standards recommended by the International Organisation for Standardisation shall prevail as reference methods for the determination of the analytical composition of the wine product in the context of control operations. 5. The import of wine products originating in the territory of the other Party shall not be subject to more restrictive import certification requirements than those provided for in Annex 2-D. ________________ & /en 15  EUROPEAN COMMISSION Brussels, 3.9.2025 COM(2025) 339 final ANNEX 3 – PART 1/4 ANNEX to the Proposal for a Council Decision on the conclusion, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part EN EN  Appendix 02-A-1 Staging CN 2013 Description Base rate Notes category 01012100 Pure-bred breeding horses Free 0 01012910 Horses for slaughter Free 0 01012990 Live horses (excl. for slaughter, pure-bred for breeding) 11,5 7 01013000 Live asses 7,7 4 01019000 Live mules and hinnies 10,9 7 01022110 Pure-bred breeding heifers "female bovines that have never calved" Free 0 01022130 Pure-bred breeding cows (excl. heifers) Free 0 01022190 Pure-bred cattle for breeding (excl. heifers and cows) Free 0 01022905 Live cattle of the sub-genus Bibos or Poephagus (excl. pure-bred for breeding) Free 0 01022910 Live cattle of a weight ≤ 80 kg (excl. pure-bred for breeding) 10,2 + 93,1 EUR/ 10 100 kg/net 01022921 Cattle of a weight > 80 kg but ≤ 160 kg, for slaughter 10,2 + 93,1 EUR/ 10 100 kg/net & /en 1  Staging CN 2013 Description Base rate Notes category 01022929 Live cattle of a weight > 80 kg but ≤ 160 kg (excl. for slaughter, pure-bred for 10,2 + 93,1 EUR/ 10 breeding) 100 kg/net 01022941 Cattle of a weight > 160 kg but ≤ 300 kg, for slaughter 10,2 + 93,1 EUR/ 10 100 kg/net 01022949 Live cattle of a weight > 160 kg but ≤ 300 kg (excl. for slaughter, pure-bred for 10,2 + 93,1 EUR/ 10 breeding) 100 kg/net 01022951 Heifers "female bovines that have never calved" of a weight > 300 kg, for slaughter 10,2 + 93,1 EUR/ 10 100 kg/net 01022959 Live heifers "female bovines that have never calved" of a weight > 300 kg (excl. for 10,2 + 93,1 EUR/ 10 slaughter and pure-bred for breeding) 100 kg/net 01022961 Cows of a weight > 300 kg, for slaughter (excl. heifers) 10,2 + 93,1 EUR/ 10 100 kg/net 01022969 Live cows of a weight > 300 kg (excl. for slaughter and pure-bred for breeding and 10,2 + 93,1 EUR/ 10 heifers) 100 kg/net 01022991 Cattle of a weight > 300 kg, for slaughter (excl. heifers and cows) 10,2 + 93,1 EUR/ 10 100 kg/net 01022999 Live cattle of a weight > 300 kg (excl. for slaughter, pure-bred for breeding and 10,2 + 93,1 EUR/ 10 heifers and cows) 100 kg/net 01023100 Pure-bred buffalo for breeding Free 0 & /en 2  Staging CN 2013 Description Base rate Notes category 01023910 Live domestic buffalo (excl. pure-bred for breeding) 10,2 + 93,1 EUR/ 10 100 kg/net 01023990 Live buffalo (excl. domestic species and pure-bred for breeding) Free 0 01029020 Bovine pure-bred breeding animals (excl. cattle and buffalo) Free 0 01029091 Live domestic bovine animals (excl. cattle and buffalo and pure-bred for breeding) 10,2 + 93,1 EUR/ 10 100 kg/net 01029099 Live bovine animals (excl. cattle, buffalo, pure-bred for breeding and domestic Free 0 species) 01031000 Pure-bred breeding swine Free 0 01039110 Domestic swine, weighing < 50 kg (excl. pure-bred for breeding) 41,2 EUR/100 kg/net 10 01039190 Live non-domestic swine, weighing < 50 kg Free 0 01039211 Live domestic sows, having farrowed at least once, weighing ≥ 160 kg (excl. pure- 35,1 EUR/100 kg/net 10 bred for breeding) 01039219 Live domestic swine, weighing ≥ 50 kg (excl. sows having farrowed at least once 41,2 EUR/100 kg/net 10 and weighing ≥ 160 kg, and those pure-bred for breeding) 01039290 Live non-domestic swine, weighing ≥ 50 kg Free 0 01041010 Pure-bred sheep for breeding Free 0 & /en 3  Staging CN 2013 Description Base rate Notes category 01041030 Live lambs "sheep up to a year old" (excl. purebred breeding animals) 80,5 EUR/100 kg/net 10 01041080 Live sheep (excl. lambs and pure-bred breeding animals) 80,5 EUR/100 kg/net 10 01042010 Pure-bred breeding goats 3,2 0 01042090 Live goats (excl. pure-bred for breeding) 80,5 EUR/100 kg/net 10 01051111 Grandparent and parent female chicks of fowls of the species Gallus domesticus 52 EUR/1 000 p/st 10 laying stocks of a weight of ≤ 185 g 01051119 Grandparent and parent female chicks fowls of the species Gallus domesticus of a 52 EUR/1 000 p/st 10 weight of ≤ 185 g (excl. laying stocks) 01051191 Laying stock "fowls of the species Gallus domesticus" of a weight of ≤ 185 g (excl. 52 EUR/1 000 p/st 10 grandparent and parent female chicks) 01051199 Live fowls of the species Gallus domesticus of a weight of ≤ 185 g (excl. 52 EUR/1 000 p/st 10 grandparent and parent female chicks and laying stocks) 01051200 Live domestic turkeys, weighing ≤ 185 g 152 EUR/1 000 p/st 10 01051300 Live domestic ducks, weighing ≤ 185 g 52 EUR/1 000 p/st 10 01051400 Live domestic geese, weighing ≤ 185 g 152 EUR/1 000 p/st 10 01051500 Live domestic guinea fowls, weighing ≤ 185 g 52 EUR/1 000 p/st 10 & /en 4  Staging CN 2013 Description Base rate Notes category 01059400 Live fowls of the species Gallus domesticus, weighing > 185 20,9 EUR/100 kg/net 10 01059910 Live domestic ducks, weighing > 185 g 32,3 EUR/100 kg/net 10 01059920 Live domestic geese, weighing > 185 g 31,6 EUR/100 kg/net 10 01059930 Live domestic turkeys, weighing > 185 g 23,8 EUR/100 kg/net 10 01059950 Live domestic guinea fowls, weighing > 185 g 34,5 EUR/100 kg/net 10 01061100 Live primates Free 0 01061200 Live whales, dolphins and porpoises (mammals of the order Cetacea); manatees and Free 0 dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) 01061300 Live camels and other camelids [Camelidae] Free 0 01061410 Live domestic rabbits 3,8 0 01061490 Live rabbits and hares (excl. domestic rabbits) Free 0 01061900 Live mammals (excl. primates, whales, dolphins and porpoises, manatees and Free 0 dugongs, seals, sea lions and walruses, camels and other camelids, rabbits and hares, horses, asses, mules, hinnies, bovines, pigs, sheep and goats) 01062000 Live reptiles "e.g. snakes, turtles, alligators, caymans, iguanas, gavials and lizards" Free 0 & /en 5  Staging CN 2013 Description Base rate Notes category 01063100 Live birds of prey Free 0 01063200 Live psittaciformes "incl. parrots, parrakeets, macaws and cockatoos" Free 0 01063300 Live ostriches, and emus [Dromaius novaehollandiae] Free 0 01063910 Live pigeons 6,4 4 01063980 Live birds (excl. birds of prey, psittaciformes, parrots, parrakeets, macaws, Free 0 cockatoos, ostriches, emus and pigeons) 01064100 Live bees Free 0 01064900 Live insects (excl. bees) Free 0 01069000 Live animals (excl. mammals, reptiles, birds, insects, fish, crustaceans, molluscs Free 0 and other aquatic invertebrates and cultures of micro-organisms, etc.) 02011000 Carcases or half-carcases of bovine animals, fresh or chilled 12,8 + 176,8 EUR/ BF1 100 kg/net 02012020 "Compensated" quarters of bovine animals with bone in, fresh or chilled 12,8 + 176,8 EUR/ BF1 100 kg/net 02012030 Unseparated or separated forequarters of bovine animals, with bone in, fresh or 12,8 + 141,4 EUR/ BF1 chilled 100 kg/net 02012050 Unseparated or separated hindquarters of bovine animals, with bone in, fresh or 12,8 + 212,2 EUR/ BF1 chilled 100 kg/net & /en 6  Staging CN 2013 Description Base rate Notes category 02012090 Fresh or chilled bovine cuts, with bone in (excl. carcases and half-carcases, 12,8 + 265,2 EUR/ BF1 "compensated quarters", forequarters and hindquarters) 100 kg/net 02013000 Fresh or chilled bovine meat, boneless 12,8 + 303,4 EUR/ BF1 100 kg/net 02021000 Frozen bovine carcases and half-carcases 12,8 + 176,8 EUR/ BF2 100 kg/net 02022010 Frozen "compensated" bovine quarters, with bone in 12,8 + 176,8 EUR/ BF2 100 kg/net 02022030 Frozen unseparated or separated bovine forequarters, with bone in 12,8 + 141,4 EUR/ BF2 100 kg/net 02022050 Frozen unseparated or separated bovine hindquarters, with bone in 12,8 + 221,1 EUR/ BF2 100 kg/net 02022090 Frozen bovine cuts, with bone in (excl. carcases and half-carcases, "compensated" 12,8 + 265,3 EUR/ BF2 quarters, forequarters and hindquarters) 100 kg/net 02023010 Frozen bovine boneless forequarters, whole or cut in max. 5 pieces, each quarter 12,8 + 221,1 EUR/ BF2 in 1 block; "compensated" quarters in 2 blocks, one containing the forequarter, 100 kg/net whole or cut in max. 5 pieces, and the other the whole hindquarter, excl. the tenderloin, in one piece & /en 7  Staging CN 2013 Description Base rate Notes category 02023050 Frozen bovine boneless crop, chuck and blade and brisket cuts 12,8 + 221,1 EUR/ BF2 100 kg/net 02023090 Frozen bovine boneless meat (excl. forequarters, whole or cut into a maximum of 12,8 + 304,1 EUR/ BF2 five pieces, each quarter being in a single block "compensated" quarters in two 100 kg/net blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece, crop, chuck and blade and brisket cuts) 02031110 Fresh or chilled domestic swine carcases and half-carcases 53,6 EUR/100 kg/net PK 02031190 Fresh or chilled non-domestic swine carcases and half-carcases Free 0 02031211 Fresh or chilled with bone in, domestic swine hams and cuts thereof 77,8 EUR/100 kg/net PK 02031219 Fresh or chilled with bone in, domestic swine shoulders and cuts thereof 60,1 EUR/100 kg/net PK 02031290 Fresh or chilled hams, shoulders and cuts thereof with bone in of non-domestic Free 0 swine 02031911 Fresh or chilled fore-ends and cuts thereof of domestic swine 60,1 EUR/100 kg/net PK 02031913 Fresh or chilled loins and cuts thereof of domestic swine 86,9 EUR/100 kg/net PK 02031915 Fresh or chilled bellies "streaky" and cuts thereof of domestic swine 46,7 EUR/100 kg/net PK & /en 8  Staging CN 2013 Description Base rate Notes category 02031955 Fresh or chilled boneless meat of domestic swine (excl. bellies and cuts thereof) 86,9 EUR/100 kg/net PK 02031959 Fresh or chilled meat of domestic swine, with bone in (excl. carcases and half- 86,9 EUR/100 kg/net PK carcases, hams, shoulders and cuts thereof, and fore-ends, loins, bellies and cuts thereof) 02031990 Fresh or chilled meat of non-domestic swine (excl. carcases and half-carcases, Free 0 hams, shoulders and cuts thereof, with bone in) 02032110 Frozen domestic swine carcases and half-carcases 53,6 EUR/100 kg/net PK 02032190 Frozen non-domestic swine carcases and half-carcases Free 0 02032211 Frozen hams and cuts thereof of domestic swine, with bone in 77,8 EUR/100 kg/net PK 02032219 Frozen shoulders and cuts thereof of domestic swine, with bone in 60,1 EUR/100 kg/net PK 02032290 Frozen hams, shoulders and cuts thereof of non-domestic swine, with bone in Free 0 02032911 Frozen fore-ends and cuts thereof of domestic swine 60,1 EUR/100 kg/net PK 02032913 Frozen loins and cuts thereof of domestic swine, with bone in 86,9 EUR/100 kg/net PK 02032915 Frozen bellies "streaky" and cuts thereof of domestic swine 46,7 EUR/100 kg/net PK 02032955 Frozen boneless meat of domestic swine (excl. bellies and cuts thereof) 86,9 EUR/100 kg/net PK & /en 9  Staging CN 2013 Description Base rate Notes category 02032959 Frozen meat of domestic swine, with bone in (excl. carcases and half-carcases, 86,9 EUR/100 kg/net PK hams, shoulders and cuts thereof, and fore-ends, loins, bellies and cuts thereof) 02032990 Frozen meat of non-domestic swine (excl. carcases and half-carcases and hams, Free 0 shoulders and cuts thereof, with bone in) 02041000 Fresh or chilled lamb carcases and half-carcases 12,8 + 171,3 EUR/ E 100 kg/net 02042100 Fresh or chilled sheep carcases and half-carcases (excl. lambs) 12,8 + 171,3 EUR/ E 100 kg/net 02042210 Fresh or chilled sheep short forequarters 12,8 + 119,9 E EUR/100 kg/net 02042230 Fresh or chilled sheep chines and/or best ends 12,8 + 188,5 EUR/ E 100 kg/net 02042250 Fresh or chilled sheep legs 12,8 + 222,7 EUR/ E 100 kg/net 02042290 Fresh or chilled cuts of sheep, with bone in (excl. carcases and half-carcases, short 12,8 + 222,7 EUR/ E forequarters, chines and/or best ends, and legs) 100 kg/net & /en 10  Staging CN 2013 Description Base rate Notes category 02042300 Fresh or chilled boneless cuts of sheep 12,8 + 311,8 EUR/ E 100 kg/net 02043000 Frozen lamb carcases and half-carcases 12,8 + 128,8 EUR/ E 100 kg/net 02044100 Frozen sheep carcases and half-carcases (excl. lambs) 12,8 + 128,8 EUR/ E 100 kg/net 02044210 Frozen sheep short forequarters 12,8 + 90,2 EUR/ E 100 kg/net 02044230 Frozen sheep chines and/or best ends 12,8 + 141,7 EUR/ E 100 kg/net 02044250 Frozen sheep legs 12,8 + 167,5 EUR/ E 100 kg/net 02044290 Frozen cuts of sheep, with bone in (excl. carcases and half-carcases, short 12,8 + 167,5 EUR/ E forequarters, chines and/or best ends, and legs) 100 kg/net 02044310 Frozen meat of lambs, boneless 12,8 + 234,5 EUR/ E 100 kg/net 02044390 Frozen meat of sheep, boneless (excl. lamb) 12,8 + 234,5 EUR/ E 100 kg/net & /en 11  Staging CN 2013 Description Base rate Notes category 02045011 Fresh or chilled goat carcases and half-carcases 12,8 + 171,3 EUR/ E 100 kg/net 02045013 Fresh or chilled goat short forequarters 12,8 + 119,9 EUR/ E 100 kg/net 02045015 Fresh or chilled goat chines and/or best ends 12,8 + 188,5 EUR/ E 100 kg/net 02045019 Fresh or chilled legs of goat 12,8 + 222,7 EUR/ E 100 kg/net 02045031 Fresh or chilled cuts of goat, with bone in (excl. carcases and half-carcases, short 12,8 + 222,7 EUR/ E forequarters, chines and/or best ends, and legs) 100 kg/net 02045039 Fresh or chilled boneless cuts of goat 12,8 + 311,8 EUR/ E 100 kg/net 02045051 Frozen goat carcases and half-carcases 12,8 + 128,8 EUR/ E 100 kg/net 02045053 Frozen goat short forequarters 12,8 + 90,2 EUR/ E 100 kg/net 02045055 Frozen goat chines and/or best ends 12,8 + 141,7 EUR/ E 100 kg/net & /en 12  Staging CN 2013 Description Base rate Notes category 02045059 Frozen goat legs 12,8 + 167,5 EUR/ E 100 kg/net 02045071 Frozen cuts of goat, with bone in (excl. carcases and half-carcases, short 12,8 + 167,5 EUR/ E forequarters, chines and/or best ends, and legs) 100 kg/net 02045079 Frozen boneless cuts of goat 12,8 + 234,5 EUR/ E 100 kg/net 02050020 Fresh or chilled meat of horses, asses, mules or hinnies 5,1 4 02050080 Frozen meat of horses, asses, mules or hinnies 5,1 4 02061010 Fresh or chilled edible bovine offal for manufacture of pharmaceutical products Free 0 02061095 Fresh or chilled edible bovine thick and thin skirt (excl. for manufacture of 12,8 + 303,4 BF1 pharmaceutical products) EUR/100 kg/net 02061098 Fresh or chilled edible bovine offal (excl. for manufacture of pharmaceutical Free 0 products, thick and thin skirt) 02062100 Frozen edible bovine tongues Free 0 02062200 Frozen edible bovine livers Free 0 02062910 Frozen edible bovine offal for manufacture of pharmaceutical products (excl. Free 0 tongues and livers) & /en 13  Staging CN 2013 Description Base rate Notes category 02062991 Frozen edible bovine thick and thin skirt (excl. for manufacture of pharmaceutical 12,8 + 304,1 EUR/ BF2 products) 100 kg/net 02062999 Frozen edible bovine offal (excl. for manufacture of pharmaceutical products, Free 0 tongues, livers and thick and thin skirt) 02063000 Fresh or chilled edible offal of swine Free 0 02064100 Frozen edible livers of swine Free 0 02064900 Edible offal of swine, frozen (excl. livers) Free 0 02068010 Fresh or chilled edible offal of sheep, goats, horses, asses, mules and hinnies, for Free 0 manufacture of pharmaceutical products 02068091 Fresh or chilled edible offal of horses, asses, mules and hinnies (excl. for 6,4 4 manufacture of pharmaceutical products) 02068099 Fresh or chilled edible offal of sheep and goats (excl. for manufacture of Free 0 pharmaceutical products) 02069010 Frozen edible offal of sheep, goats, horses, mules and hinnies, for manufacture of Free 0 pharmaceutical products 02069091 Frozen edible offal of horses, asses, mules and hinnies (excl. for manufacture of 6,4 4 pharmaceutical products) & /en 14  Staging CN 2013 Description Base rate Notes category 02069099 Frozen edible offal of sheep and goats (excl. for manufacture of pharmaceutical Free 0 products) 02071110 Fresh or chilled, plucked and gutted fowls of species Gallus domesticus, with heads 26,2 EUR/100 kg/net PY2 and feet, known as "83 % chickens" 02071130 Fresh or chilled, plucked and drawn fowls of species Gallus domesticus, without 29,9 EUR/100 kg/net PY2 heads and feet but with necks, hearts, livers and gizzards, known as "70 % chickens" 02071190 Fresh or chilled, plucked and drawn fowls of species Gallus domesticus, without 32,5 EUR/100 kg/net PY2 heads, feet, necks, hearts, livers and gizzards, known as "65 % chickens", and other forms of fresh or chilled fowl, not cut in pieces (excl. "83 % and 70 % chickens") 02071210 Frozen fowls of species Gallus domesticus, plucked and drawn, without heads and 29,9 EUR/100 kg/net PY2 feet but with necks, hearts, livers and gizzards, known as "70 % chickens" 02071290 Frozen fowls of species Gallus domesticus, plucked and drawn, without heads, feet, 32,5 EUR/100 kg/net PY2 necks, hearts, livers and gizzards, known as "65 % chickens", and other forms of fowl, not cut in pieces (excl. "70 % chickens") 02071310 Fresh or chilled boneless cuts of fowls of the species Gallus domesticus 102,4 EUR/ PY1 100 kg/net 02071320 Fresh or chilled halves or quarters of fowls of the species Gallus domesticus 35,8 EUR/100 kg/net PY2 & /en 15  Staging CN 2013 Description Base rate Notes category 02071330 Fresh or chilled whole wings, with or without tips, of fowls of the species Gallus 26,9 EUR/100 kg/net PY2 domesticus 02071340 Fresh or chilled backs, necks, backs with necks attached, rumps and wing-tips of 18,7 EUR/100 kg/net PY2 fowls of the species Gallus domesticus 02071350 Fresh or chilled breasts and cuts thereof of fowls of the species Gallus domesticus, 60,2 EUR/100 kg/net PY2 with bone in 02071360 Fresh or chilled legs and cuts thereof of fowls of the species Gallus domesticus, 46,3 EUR/100 kg/net PY2 with bone in 02071370 Fresh or chilled cuts of fowls of the species Gallus domesticus, with bone in (excl. 100,8 EUR/ PY2 halves and quarters, whole wings, with or without tips, backs, necks, backs with 100 kg/net necks attached, rumps and wing-tips, breasts, legs and parts thereof) 02071391 Fresh or chilled edible livers of fowls of the species Gallus domesticus 6,4 4 02071399 Fresh or chilled edible offal of fowls of the species Gallus domesticus (excl. livers) 18,7 EUR/100 kg/net PY1 02071410 Frozen boneless cuts of fowls of the species Gallus domesticus 102,4 EUR/ PY1 100 kg/net 02071420 Frozen halves or quarters of fowls of the species Gallus domesticus 35,8 EUR/100 kg/net PY2 & /en 16  Staging CN 2013 Description Base rate Notes category 02071430 Frozen whole wings, with or without tips, of fowls of the species Gallus domesticus 26,9 EUR/100 kg/net PY2 02071440 Frozen backs, necks, backs with necks attached, rumps and wing-tips of fowls of 18,7 EUR/100 kg/net PY2 the species Gallus domesticus 02071450 Frozen breasts and cuts thereof of fowls of the species Gallus domesticus, with 60,2 EUR/100 kg/net PY2 bone in 02071460 Frozen legs and cuts thereof of fowls of the species Gallus domesticus, with bone in 46,3 EUR/100 kg/net PY2 02071470 Frozen cuts of fowls of the species Gallus domesticus, with bone in (excl. halves or 100,8 EUR/100 PY2 quarters, whole wings, with or without tips, backs, necks, backs with necks kg/net attached, rumps and wing-tips, breasts, legs and cuts thereof) 02071491 Frozen edible livers of fowls of the species Gallus domesticus 6,4 4 02071499 Frozen edible offal of fowls of the species Gallus domesticus (excl. livers) 18,7 EUR/100 kg/net PY1 02072410 Fresh or chilled, plucked and drawn turkeys of the species domesticus, without 34 EUR/100 kg/net PY2 heads and feet but with necks, hearts, livers and gizzards, known as "80 % turkeys" 02072490 Fresh or chilled, plucked and drawn turkeys of the species domesticus, without 37,3 EUR/100 kg/net PY2 heads, feet, necks, hearts, livers and gizzards, known as "73 % turkeys", and other forms of fresh or chilled turkeys, not cut in pieces (excl. "80 % turkeys") & /en 17  Staging CN 2013 Description Base rate Notes category 02072510 Frozen turkeys of the species domesticus, plucked and drawn, without heads and 34 EUR/100 kg/net PY2 feet but with necks, hearts, livers and gizzards, known as "80 % turkeys" 02072590 Frozen turkeys of the species domesticus, plucked and drawn, without heads, feet, 37,3 EUR/100 kg/net PY2 necks, hearts, livers and gizzards, known as "73 % turkeys", and other forms of turkeys, not cut in pieces (excl. "80 % turkeys") 02072610 Fresh or chilled boneless cuts of turkeys of the species domesticus 85,1 EUR/100 kg/net PY1 02072620 Fresh or chilled halves or quarters of turkeys of the species domesticus 41 EUR/100 kg/net PY2 02072630 Fresh or chilled whole wings, with or without tips, of turkeys of the species 26,9 EUR/100 kg/net PY2 domesticus 02072640 Fresh or chilled backs, necks, backs with necks attached, rumps and wing-tips of 18,7 EUR/100 kg/net PY2 turkeys of the species domesticus 02072650 Fresh or chilled breasts and cuts thereof of turkeys of the species domesticus, with 67,9 EUR/100 kg/net PY2 bone in 02072660 Fresh or chilled drumsticks and cuts thereof of turkeys of the species domesticus, 25,5 EUR/100 kg/net PY2 with bone in & /en 18  Staging CN 2013 Description Base rate Notes category 02072670 Fresh or chilled legs and cuts thereof of turkeys of the species domesticus, with 46 EUR/100 kg/net PY2 bone in (excl. drumsticks) 02072680 Fresh or chilled cuts of turkeys of the species domesticus, with bone in (excl. halves 83 EUR/100 kg/net PY2 or quarters, whole wings, with or without tips, backs, necks, backs with necks attached, rumps and wing-tips, breasts, legs and cuts thereof) 02072691 Fresh or chilled edible livers of turkeys of the species domesticus 6,4 4 02072699 Fresh or chilled edible offal of turkeys of the species domesticus (excl. livers) 18,7 EUR/100 kg/net PY1 02072710 Frozen boneless cuts of turkeys of the species domesticus 85,1 EUR/100 kg/net PY1 02072720 Frozen halves and quarters of turkeys of the species domesticus 41 EUR/100 kg/net PY2 02072730 Frozen whole wings, with or without tips, of turkeys of the species domesticus 26,9 EUR/100 kg/net PY2 02072740 Frozen backs, necks, backs with necks attached, rumps and wing-tips of turkeys of 18,7 EUR/100 kg/net PY2 the species domesticus 02072750 Frozen breasts and cuts thereof of turkeys of the species domesticus, with bone in 67,9 EUR/100 kg/net PY2 02072760 Frozen drumsticks and cuts thereof of turkeys of the species domesticus, with bone 25,5 EUR/100 kg/net PY2 in & /en 19  Staging CN 2013 Description Base rate Notes category 02072770 Frozen legs and cuts thereof of turkeys of the species domesticus, with bone in 46 EUR/100 kg/net PY2 (excl. drumsticks) 02072780 Frozen cuts of turkeys of the species domesticus, with bone in (excl. halves or 83 EUR/100 kg/net PY2 quarters, whole wings, with or without tips, backs, necks, backs with necks attached, rumps and wing-tips, breasts, legs and cuts thereof) 02072791 Frozen edible livers of turkeys of the species domesticus 6,4 4 02072799 Frozen edible offal of turkeys of the species domesticus (excl. livers) 18,7 EUR/100 kg/net PY1 02074120 Fresh or chilled domestic ducks, not cut in pieces, plucked, bled, gutted but not 38 EUR/100 kg/net PY2 drawn, with heads and feet "85 % ducks" 02074130 Fresh or chilled domestic ducks, not cut in pieces, plucked and drawn, without 46,2 EUR/100 kg/net PY2 heads and feet but with necks, hearts, livers and gizzard "70 % ducks" 02074180 Fresh or chilled domestic ducks, not cut in pieces, plucked and drawn, without 51,3 EUR/100 kg/net PY2 heads and feet and without necks, hearts, livers and gizzards, "63 % ducks" or otherwise presented 02074230 Frozen domestic ducks, not cut in pieces, plucked and drawn, without heads and 46,2 EUR/100 kg/net PY2 feet but with necks, hearts, livers and gizzards "70 % ducks" & /en 20  Staging CN 2013 Description Base rate Notes category 02074280 Frozen domestic ducks, not cut in pieces, plucked and drawn, without heads and 51,3 EUR/100 kg/net PY2 feet and without necks, hearts, livers and gizzards, "63 % ducks" or otherwise presented 02074300 Fatty livers of domestic ducks, fresh or chilled Free 0 02074410 Fresh or chilled cuts of domestic ducks, boneless 128,3 EUR/ PY1 100 kg/net 02074421 Fresh or chilled halves or quarters of domestic ducks 56,4 EUR/100 kg/net PY2 02074431 Fresh or chilled whole wings of domestic ducks 26,9 EUR/100 kg/net PY2 02074441 Fresh or chilled backs, necks, backs with necks attached, rumps and wing-tips of 18,7 EUR/100 kg/net PY2 domestic ducks 02074451 Fresh or chilled breasts and cuts thereof, of domestic ducks, with bone in 115,5 EUR/ PY2 100 kg/net 02074461 Fresh or chilled legs and cuts thereof, of domestic ducks, with bone in 46,3 EUR/ PY2 100 kg/net 02074471 Fresh or chilled paletots of domestic ducks, with bone in 66 EUR/100 kg/net PY2 02074481 Fresh or chilled cuts of domestic ducks, with bone in, n.e.s. 123,2 EUR/ PY2 100 kg/net & /en 21  Staging CN 2013 Description Base rate Notes category 02074491 Fresh or chilled livers of domestic ducks (excl. fatty) 6,4 4 02074499 Fresh or chilled edible offal of domestic ducks (excl. livers) 18,7 EUR/100 kg/net PY2 02074510 Frozen cuts of domestic ducks, boneless 128,3 EUR/ PY1 100 kg/net 02074521 Frozen halves or quarters of domestic ducks 56,4 EUR/100 kg/net PY2 02074531 Frozen whole wings of domestic ducks 26,9 EUR/100 kg/net PY2 02074541 Frozen backs, necks, backs with necks attached, rumps and wing-tips of domestic 18,7 EUR/100 kg/net PY2 ducks 02074551 Frozen breasts and cuts thereof, of domestic ducks, with bone in 115,5 EUR/ PY2 100 kg/net 02074561 Frozen legs and cuts thereof, of domestic ducks, with bone in 46,3 EUR/100 kg/net PY2 02074571 Frozen paletots of domestic ducks, with bone in 66 EUR/100 kg/net PY2 02074581 Frozen cuts of domestic ducks, with bone in, n.e.s. 123,2 EUR/100 PY2 kg/net 02074593 Frozen fatty livers of domestic ducks Free 0 02074595 Frozen livers of domestic ducks (excl. fatty) 6,4 4 & /en 22  Staging CN 2013 Description Base rate Notes category 02074599 Frozen edible offal of domestic ducks (excl. livers) 18,7 EUR/100 kg/net PY2 02075110 Fresh or chilled domestic geese, not cut in pieces, plucked, bled, not drawn, with 45,1 EUR/100 kg/net PY2 heads and feet "82 % geese" 02075190 Fresh or chilled domestic geese, not cut in pieces, plucked and drawn, without 48,1 EUR/100 kg/net PY2 heads and feet, with or without hearts and gizzards, "75 % geese" or otherwise presented 02075210 Frozen domestic geese, not cut in pieces, plucked, bled, not drawn, with heads and 45,1 EUR/100 kg/net PY2 feet "82 % geese" 02075290 Frozen domestic geese, not cut in pieces, plucked and drawn, without heads and 48,1 EUR/100 kg/net PY2 feet, with or without hearts and gizzards, "75 % geese" or otherwise presented 02075300 Fatty livers of domestic geese, fresh or chilled Free 0 02075410 Fresh or chilled cuts of domestic geese, boneless 110,5 EUR/100 PY1 kg/net 02075421 Fresh or chilled halves or quarters of domestic geese 52,9 EUR/100 kg/net PY2 02075431 Fresh or chilled whole wings of domestic geese 26,9 EUR/100 kg/net PY2 02075441 Fresh or chilled backs, necks, backs with necks attached, rumps and wing-tips of 18,7 EUR/100 kg/net PY2 domestic geese & /en 23  Staging CN 2013 Description Base rate Notes category 02075451 Fresh or chilled breasts and cuts thereof, of domestic geese, with bone in 86,5 EUR/100 kg/net PY2 02075461 Fresh or chilled legs and cuts thereof, of domestic geese, with bone in 69,7 EUR/100 kg/net PY2 02075471 Fresh or chilled paletots of domestic geese, with bone in 66 EUR/100 kg/net PY2 02075481 Fresh or chilled cuts of domestic geese, with bone in, n.e.s. 123,2 EUR/ PY2 100 kg/net 02075491 Fresh or chilled livers of domestic geese (excl. fatty) 6,4 4 02075499 Fresh or chilled edible offal of domestic geese (excl. livers) 18,7 EUR/100 kg/net PY2 02075510 Frozen cuts of domestic geese, boneless 110,5 EUR/100 PY1 kg/net 02075521 Frozen halves or quarters of domestic geese 52,9 EUR/100 kg/net PY2 02075531 Frozen whole wings of domestic geese 26,9 EUR/100 kg/net PY2 02075541 Frozen backs, necks, backs with necks attached, rumps and wing-tips of domestic 18,7 EUR/100 kg/net PY2 geese 02075551 Frozen breasts and cuts thereof, of domestic geese, with bone in 86,5 EUR/100 kg/net PY2 02075561 Frozen legs and cuts thereof, of domestic geese, with bone in 69,7 EUR/100 kg/net PY2 & /en 24  Staging CN 2013 Description Base rate Notes category 02075571 Frozen paletots of domestic geese, with bone in 66 EUR/100 kg/net PY2 02075581 Frozen cuts of domestic geese, with bone in, n.e.s. 123,2 EUR/ PY2 100 kg/net 02075593 Frozen fatty livers of domestic geese Free 0 02075595 Frozen livers of domestic geese (excl. fatty) 6,4 4 02075599 Frozen edible offal of domestic geese (excl. livers) 18,7 EUR/100 kg/net PY2 02076005 Fresh, chilled or frozen domestic guinea fowls, not cut in pieces 49,3 EUR/100 kg/net PY2 02076010 Fresh, chilled or frozen cuts of domestic guinea fowls, boneless 128,3 EUR/ PY1 100 kg/net 02076021 Fresh, chilled or frozen halves or quarters of domestic guinea fowls 54,2 EUR/100 kg/net PY2 02076031 Fresh, chilled or frozen whole wings of domestic guinea fowls 26,9 EUR/100 kg/net PY2 02076041 Fresh, chilled or frozen backs, necks, backs with necks attached, rumps and wing- 18,7 EUR/100 kg/net PY2 tips of domestic guinea fowls 02076051 Fresh, chilled or frozen breasts and cuts thereof, of domestic guinea fowls, with 115,5 EUR/ PY2 bone in 100 kg/net & /en 25  Staging CN 2013 Description Base rate Notes category 02076061 Fresh, chilled or frozen legs and cuts thereof, of domestic guinea fowls, with bone 46,3 EUR/100 kg/net PY2 in 02076081 Fresh, chilled or frozen cuts of domestic guinea fowls, with bone in, n.e.s. 123,2 EUR/ PY2 100 kg/net 02076091 Fresh, chilled or frozen livers of domestic guinea fowls 6,4 4 02076099 Fresh, chilled or frozen edible offal of domestic guinea fowls (excl. livers) 18,7 EUR/100 kg/net PY2 02081010 Fresh, chilled or frozen meat and edible meat offal of domestic rabbits 6,4 4 02081090 Fresh, chilled or frozen meat and edible offal of non-domestic rabbits and hares Free 0 02083000 Fresh, chilled or frozen meat and edible offal of primates 9 4 02084010 Fresh, chilled or frozen whales meat 6,4 4 02084020 Fresh, chilled or frozen seal meat 6,4 4 02084080 Fresh, chilled or frozen meat and edible offal of whales, dolphins and porpoises 9 4 "mammals of the order Cetacea", of manatees and dugongs "mammals of the order Sirenia" and of seals, sea lions and walruses "mammals of the suborder Pinnipedia" (excl. whale and seal meat) & /en 26  Staging CN 2013 Description Base rate Notes category 02085000 Fresh, chilled or frozen meat and edible offal of reptiles "e.g. snakes, turtles, 9 4 crocodiles" 02086000 Fresh, chilled or frozen meat and edible offal of camels and other camelids 9 4 [Camelidae] 02089010 Fresh, chilled or frozen domestic pigeon meat and edible offal 6,4 4 02089030 Fresh, chilled or frozen meat and edible meat offal of game (excl. rabbits, hares and Free 0 pigs) 02089060 Fresh, chilled or frozen reindeer meat and edible offal thereof 9 4 02089070 Fresh, chilled or frozen frogs' legs 6,4 4 02089098 Fresh, chilled or frozen meat and edible offal (excl. bovine animals, swine, sheep, 9 4 goats, horses, asses, mules, hinnies, poultry, rabbits, hares, primates, whales, dolphins and porpoises [mammals of the order Cetacea], manatees and dugongs [mammals of the order Sirenia], seals, sea lions and walruses [mammals of the suborder pinnipedia], reptiles, pigeons, game, reindeer and frogs' legs) 02091011 Subcutaneous pig fat, free of lean meat, not rendered or otherwise extracted, fresh, 21,4 EUR/100 kg/net 7 chilled, frozen, salted or in brine & /en 27  Staging CN 2013 Description Base rate Notes category 02091019 Subcutaneous pig fat, free of lean meat, not rendered or otherwise extracted, dried 23,6 EUR/100 kg/net 7 or smoked 02091090 Pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, 12,9 EUR/100 kg/net 7 salted, in brine, dried or smoked (excl. subcutaneous) 02099000 Poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in 41,5 EUR/100 kg/net PY2 brine, dried or smoked 02101111 Domestic swine hams and cuts thereof, salted or in brine, with bone in 77,8 EUR/100 kg/net PK 02101119 Domestic swine shoulders and cuts thereof, salted or in brine, with bone in 60,1 EUR/100 kg/net PK 02101131 Domestic swine hams and cuts thereof, dried or smoked, with bone in 151,2 EUR/ PK 100 kg/net 02101139 Domestic swine shoulders and cuts thereof, dried or smoked, with bone in 119 EUR/100 kg/net PK 02101190 Hams, shoulders and cuts thereof of non-domestic swine, salted, in brine, dried or 15,4 10 smoked, with bone in 02101211 Bellies "streaky" and cuts thereof of domestic swine, salted or in brine 46,7 EUR/100 kg/net PK 02101219 Bellies "streaky" and cuts thereof of domestic swine, dried or smoked 77,8 EUR/100 kg/net PK & /en 28  Staging CN 2013 Description Base rate Notes category 02101290 Bellies "streaky" and cuts thereof of non-domestic swine, salted, in brine, dried or 15,4 10 smoked 02101910 Bacon sides or spencers of domestic swine, salted or in brine 68,7 EUR/100 kg/net PK 02101920 Three-quarter-sides or middles of domestic swine, salted or in brine 75,1 EUR/100 kg/net PK 02101930 Fore-ends and cuts thereof of domestic swine, salted or in brine 60,1 EUR/100 kg/net PK 02101940 Loins and cuts thereof of domestic swine, salted or in brine 86,9 EUR/100 kg/net PK 02101950 Meat of domestic swine, salted or in brine (excl. hams, shoulders and cuts thereof, 86,9 EUR/100 kg/net PK bellies and cuts thereof, bacon sides or spencers, three-quarter sides or middles, and fore-ends, loins and cuts thereof) 02101960 Domestic swine fore-ends and cuts thereof, dried or smoked 119 EUR/100 kg/net PK 02101970 Domestic swine loins and cuts thereof, dried or smoked 149,6 EUR/ PK 100 kg/net 02101981 Dried or smoked boneless domestic swine meat (excl. bellies and cuts thereof) 151,2 EUR/ PK 100 kg/net 02101989 Dried or smoked domestic swine meat, with bone in (excl. hams, shoulders and cuts 151,2 EUR/ PK thereof, bellies and cuts thereof, and fore-ends, loins and cuts thereof) 100 kg/net & /en 29  Staging CN 2013 Description Base rate Notes category 02101990 Meat of non-domestic swine, salted, in brine, dried or smoked (excl. hams, 15,4 10 shoulders and cuts thereof, with bone in, and bellies and cuts thereof) 02102010 Meat of bovine animals, salted, in brine, dried or smoked, with bone in 15,4 + 265,2 EUR/ BF2 100 kg/net 02102090 Boneless meat of bovine animals, salted, in brine, dried or smoked 15,4 + 303,4 EUR/ BF2 100 kg/net 02109100 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals 15,4 10 of meat and meat offal, of primates 02109210 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals 15,4 10 of meat or meat offal, of whales, dolphins and porpoises (mammals of the order Cetacea) and manatees and dugongs (mammals of the order Sirenia) 02109291 Meat, salted, in brine, dried or smoked, of seals, sea lions and walruses (mammals 130 EUR/100 kg/net PY1 of the suborder Pinnipedia) 02109292 Edible offal, salted, in brine, dried or smoked, of seals, sea lions and walruses 15,4 10 (mammals of the suborder Pinnipedia) 02109299 Edible flours and meals of meat or meat offal, of seals, sea lions and walruses 15,4 + 303,4 EUR/ 10 (mammals of the suborder Pinnipedia) 100 kg/net & /en 30  Staging CN 2013 Description Base rate Notes category 02109300 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals 15,4 10 of meat and meat offal, of reptiles "e.g. snakes, turtles, alligators" 02109910 Horsemeat, salted, in brine or dried 6,4 4 02109921 Meat of sheep and goats, salted, in brine, dried or smoked, with bone in 222,7 EUR/ E 100 kg/net 02109929 Boneless meat of sheep and goats, salted, in brine, dried or smoked 311,8 EUR/ E 100 kg/net 02109931 Reindeer meat, salted, in brine, dried or smoked 15,4 10 02109939 Meat, salted, in brine, dried or smoked (excl. of swine, bovine animals, reindeer, 130 EUR/100 kg/net PY1 sheep or goats, primates, whales, dolphins and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", seals, sea lions and walruses, reptiles, and meat, salted, in brine or dried, of horses)rbrine or dried, of horses) 02109941 Edible domestic swine livers, salted, in brine, dried or smoked 64,9 EUR/100 kg/net PK 02109949 Edible domestic swine offal, salted, in brine, dried or smoked (excl. livers) 47,2 EUR/100 kg/net PK 02109951 Edible thick skirt and thin skirt of bovine animals, salted, in brine, dried or smoked 15,4 + 303,4 EUR/ BF2 100 kg/net 02109959 Edible offal of bovine animals, salted, in brine, dried or smoked (excl. thick skirt 12,8 7 and thin skirt) & /en 31  Staging CN 2013 Description Base rate Notes category 02109971 Edible fatty goose or duck livers, salted or in brine Free 0 02109979 Edible poultry liver, salted, in brine, dried or smoked (excl. fatty goose or duck 6,4 4 livers) 02109985 Edible offal, salted, in brine, dried or smoked (excl. of domestic swine, bovine 15,4 10 animals, primates, whales, dolphins and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", seals, sea lions and walruses, reptiles and poultry liver) 02109990 Edible flours and meals of meat or meat offal (excl. of primates, whales, dolphins 15,4 + 303,4 EUR/ BF2 and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals 100 kg/net of the order Sirenia", seals, sea lions and walruses and reptiles) 03011100 Live ornamental freshwater fish Free 0 03011900 Live ornamental fish (excl. freshwater) 7,5 0 03019110 Live trout "Oncorhynchus apache and Oncorhynchus chrysogaster" 8 0 03019190 Live trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 12 0 Oncorhynchus aguabonita, Oncorhynchus gilae" 03019210 Live eels "Anguilla spp.", of a length of < 12 cm Free 0 03019230 Live eels "Anguilla spp.", of a length of ≥ 12 cm but < 20 cm Free 0 & /en 32  Staging CN 2013 Description Base rate Notes category 03019290 Live eels "Anguilla spp.", of a length of ≥ 20 cm Free 0 03019300 Live carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, 8 0 Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 03019410 Live Atlantic bluefin tuna "Thunnus thynnus" 16 0 03019490 Live Pacific bluefin tuna "Thunnus orientalis" 16 0 03019500 Live southern bluefin tunas "Thunnus maccoyii" 16 0 03019911 Live Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, 2 0 Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" 03019918 Live freshwater fish (excl. ornamental fish, trout, eels, carp "Cyprinus carpio, 8 0 Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho") & /en 33  Staging CN 2013 Description Base rate Notes category 03019985 Live saltwater fish (excl. ornamental fish, trout [Salmo trutta, Oncorhynchus 16 0 mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster], eels [Anguilla spp.], Atlantic and Pacific bluefin tunas [Thunnus thynnus, Thunnus orientalis] and southern bluefin tunas [Thunnus maccoyii]) 03021110 Fresh or chilled trout "Oncorhynchus apache and Oncorhynchus chrysogaster" 8 0 03021120 Fresh or chilled trout of the species "Oncorhynchus mykiss", with heads on and gills 12 0 on, gutted, weighing > 1,2 kg each, or with heads off, gilled and gutted, weighing > 1 kg each 03021180 Fresh or chilled trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 12 0 Oncorhynchus aguabonita, Oncorhynchus gilae" (excl. of the species "Oncorhynchus mykiss", with heads on and gills on, gutted, weighing > 1,2 kg each, or with heads off, gilled and gutted, weighing > 1 kg each) 03021300 Fresh or chilled Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, 2 0 Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus" 03021400 Fresh or chilled Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" 2 0 & /en 34  Staging CN 2013 Description Base rate Notes category 03021900 Fresh or chilled salmonidae (excl. trout "Salmo trutta, Oncorhynchus mykiss, 8 0 Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho") 03022110 Fresh or chilled lesser or Greenland halibut "Reinhardtius hippoglossoides" 8 0 03022130 Fresh or chilled Atlantic halibut "Hippoglossus hippoglossus" 8 0 03022190 Fresh or chilled Pacific halibut "Hippoglossus stenolepis" 15 0 03022200 Fresh or chilled plaice "Pleuronectes platessa" 7,5 0 03022300 Fresh or chilled sole "Solea spp." 15 0 03022400 Fresh or chilled turbot "Psetta maxima" 15 0 03022910 Fresh or chilled megrim "Lepidorhombus spp." 15 0 03022980 Fresh or chilled flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, 15 0 Scophthalmidae and Catharidae" (excl. lesser or Greenland halibut, Atlantic halibut, Pacific halibut, plaice, sole, turbot and megrim) & /en 35  Staging CN 2013 Description Base rate Notes category 03023110 Fresh or chilled albacore or longfinned tunas "Thunnus alalunga" for industrial 22 0 processing or preservation 03023190 Fresh or chilled albacore or longfinned tunas "Thunnus alalunga" (excl. for 22 0 industrial processing or preservation) 03023210 Fresh or chilled yellowfin tunas "Thunnus albacares" for industrial processing or 22 0 preservation 03023290 Fresh or chilled yellowfin tunas "Thunnus albacares" (excl. for industrial 22 0 processing or preservation) 03023310 Fresh or chilled skipjack or stripe-bellied bonito for industrial processing or 22 0 preservation 03023390 Fresh or chilled skipjack or stripe-bellied bonito (excl. for industrial processing or 22 0 preservation) 03023410 Fresh or chilled bigeye tunas "Thunnus obesus" for industrial processing or 22 0 preservation 03023490 Fresh or chilled bigeye tunas "Thunnus obesus" (excl. tunas for industrial 22 0 processing or preservation) 03023511 Fresh or chilled Atlantic bluefin tuna "Thunnus thynnus", for industrial processing 22 0 or preservation & /en 36  Staging CN 2013 Description Base rate Notes category 03023519 Fresh or chilled Atlantic bluefin tuna "Thunnus thynnus" (excl. for industrial 22 0 processing or preservation) 03023591 Fresh or chilled Pacific bluefin tuna "Thunnus orientalis", for industrial processing 22 0 or preservation 03023599 Fresh or chilled Pacific bluefin tuna "Thunnus orientalis" (excl. for industrial 22 0 processing or preservation) 03023610 Fresh or chilled Southern bluefin tunas "Thunnus maccoyii" for industrial 22 0 processing or preservation 03023690 Fresh or chilled Southern bluefin tunas "Thunnus maccoyii" (excl. tunas for 22 0 industrial processing or preservation) 03023920 Fresh or chilled tunas of the genus "Thunnus" for industrial processing or 22 0 preservation (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii) 03023980 Fresh or chilled tunas of the genus "Thunnus" (excl. tunas for industrial processing 22 0 or preservation and Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii) & /en 37  Staging CN 2013 Description Base rate Notes category 03024100 Fresh or chilled herring "Clupea harengus, Clupea pallasii" 15 0 03024200 Fresh or chilled anchovies "Engraulis spp." 15 0 03024310 Fresh or chilled sardines "Sardina pilchardus" 23 0 03024330 Fresh or chilled sardines "Sardinops spp." and sardinella "Sardinella spp." 15 0 03024390 Fresh or chilled brisling or sprats "Sprattus sprattus" 13 0 03024400 Fresh or chilled mackerel "Scomber scombrus, Scomber australasicus, Scomber 20 0 japonicus" 03024510 Fresh or chilled Atlantic horse mackerel "Trachurus trachurus" 15 0 03024530 Fresh or chilled Chilean jack mackerel "Trachurus murphyi" 15 0 03024590 Fresh or chilled jack and horse mackerel "Trachurus spp." "(excl. Atlantic horse 15 0 mackerel and Chilean jack mackerel) 03024600 Fresh or chilled cobia "Rachycentron canadum" 15 0 03024700 Fresh or chilled swordfish "Xiphias gladius" 15 0 03025110 Fresh or chilled cod "Gadus morhua" 12 0 03025190 Fresh or chilled cod "Gadus ogac, Gadus macrocephalus" 12 0 & /en 38  Staging CN 2013 Description Base rate Notes category 03025200 Fresh or chilled haddock "Melanogrammus aeglefinus" 7,5 0 03025300 Fresh or chilled coalfish "Pollachius virens" 7,5 0 03025411 Fresh or chilled Cape hake "shallow-water hake" "Merluccius capensis" and 15 0 deepwater hake "deepwater Cape hake" "Merluccius paradoxus" 03025415 Fresh or chilled southern hake "Merluccius australis" 15 0 03025419 Fresh or chilled hake "Merluccius spp." (excl. cape hake, deepwater hake and 15 0 southern hake) 03025490 Fresh or chilled hake "Urophycis spp." 15 0 03025500 Fresh or chilled Alaska pollack "Theragra chalcogramma" 7,5 0 03025600 Fresh or chilled blue whiting "Micromesistius poutassou, Micromesistius australis" 7,5 0 03025910 Fresh or chilled fish of the species Boreogadus saida 12 0 03025920 Fresh or chilled whiting "Merlangius merlangus" 7,5 0 03025930 Fresh or chilled pollack "Pollachius pollachius" 7,5 0 03025940 Fresh or chilled ling "Molva spp." 7,5 0 & /en 39  Staging CN 2013 Description Base rate Notes category 03025990 Fresh or chilled fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 15 0 Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack, blue whitings, Boreogadus saida, whiting, pollack and ling) 03027100 Fresh or chilled tilapia "Oreochromis spp." 8 0 03027200 Fresh or chilled catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." 8 0 03027300 Fresh or chilled carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon 8 0 idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus" 03027400 Fresh or chilled eels "Anguilla spp." Free 0 03027900 Fresh or chilled, Nile perch "Lates niloticus" and snakeheads "Channa spp." 8 0 03028110 Fresh or chilled dogfish of the species Squalus acanthias 6 0 03028120 Fresh or chilled dogfish of the species Scyliorhinus spp. 6 0 03028130 Fresh or chilled porbeagle shark "Lamna nasus" 8 0 03028190 Fresh or chilled dogfish and other sharks (excl. dogfish "Squalus acanthias and 8 0 Scyliorhinus spp." and porbeagle shark) 03028200 Fresh or chilled, rays and skates "Rajidae" 15 0 03028300 Fresh or chilled toothfish "Dissostichus spp." 15 0 & /en 40  Staging CN 2013 Description Base rate Notes category 03028410 Fresh or chilled European sea bass "Dicentrarchus labrax" 15 0 03028490 Fresh or chilled sea bass "Dicentrarchus spp." (excl. European sea bass) 15 0 03028510 Fresh or chilled sea bream of the species Dentex dentex or Pagellus spp. 15 0 03028530 Fresh or chilled gilt-head sea bream "Sparus aurata" 15 0 03028590 Fresh or chilled sea bream "Sparidae" (excl. gilt-head sea bream, Dentex dentex and 15 0 Pagellus spp.) 03028910 Fresh or chilled freshwater fish, n.e.s. 8 0 03028921 Fresh or chilled fish of the genus Euthynnus, for industrial processing or 22 0 preservation (excl. skipjack or stripe-bellied bonito) 03028929 Fresh or chilled fish of the genus Euthynnus (excl. skipjack or stripe-bellied bonito, 22 0 and fish for industrial processing or preservation) 03028931 Fresh or chilled redfish "Sebastes marinus" 7,5 0 03028939 Fresh or chilled redfish "Sebastes spp." (excl. Sebastes marinus) 7,5 0 03028940 Fresh or chilled ray's bream "Brama spp." 15 0 03028950 Fresh or chilled monkfish "Lophius spp." 15 0 03028960 Fresh or chilled pink cusk-eel "Genypterus blacodes" 7,5 0 & /en 41  Staging CN 2013 Description Base rate Notes category 03028990 Fresh or chilled fish, n.e.s. 15 0 03029000 Fresh or chilled fish livers and roes 10 0 03031100 Frozen sockeye salmon [red salmon] "Oncorhynchus nerka" 2 0 03031200 Frozen Pacific salmon (excl. sockeye salmon "red salmon") 2 0 03031300 Frozen, Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" 2 0 03031410 Frozen trout "Oncorhynchus apache and Oncorhynchus chrysogaster" 9 0 03031420 Frozen trout "Oncorhynchus mykiss", with heads and gills on, gutted, weighing 12 0 more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each 03031490 Frozen trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 12 0 Oncorhynchus aguabonita and Oncorhynchus gilae" (excl. Oncorhynchus mykiss with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each) 03031900 Frozen salmonidae (excl. trout and Pacific, Atlantic and Danube salmon) 9 0 03032300 Frozen tilapia "Oreochromis spp." 8 0 03032400 Frozen catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." 8 0 & /en 42  Staging CN 2013 Description Base rate Notes category 03032500 Frozen carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, 8 0 Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus" 03032600 Frozen eels "Anguilla spp." Free 0 03032900 Frozen, Nile perch (Lates niloticus) and snakeheads (Channa spp.) 8 0 03033110 Frozen lesser or Greenland halibut "Reinhardtius hippoglossoides" 7,5 0 03033130 Frozen Atlantic halibut "Hippoglossus hippoglossus" 7,5 0 03033190 Frozen Pacific halibut "Hippoglossus stenolepis" 15 0 03033200 Frozen plaice "Pleuronectes platessa" 15 0 03033300 Frozen sole "Solea spp." 7,5 0 03033400 Frozen turbot "Psetta maxima" 15 0 03033910 Frozen flounder "Platichthys flesus" 7,5 0 03033930 Frozen fish of the genus Rhombosolea 7,5 0 03033950 Frozen fish "Pelotreis flavilatus or Peltorhamphus novaezelandiae" 7,5 0 03033985 Frozen flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, 15 0 Scophthalmidae and Citharidae" (excl. halibut, plaice, sole, turbot, flounder, Rhombosolea spp., Pelotreis flavilatus and Peltorhamphus novaezelandiae) & /en 43  Staging CN 2013 Description Base rate Notes category 03034110 Frozen albacore or longfinned tunas "Thunnus alalunga" for industrial manufacture 22 0 of products of 1604 03034190 Frozen albacore or longfinned tunas "Thunnus alalunga" (excl. for industrial 22 0 processing or preservation) 03034212 Frozen yellowfin tunas "Thunnus albacares" for industrial manufacture of products 20 0 of 1604, whole, weighing > 10 kg each 03034218 Frozen yellowfin tunas "Thunnus albacares" for industrial manufacture of products 20 0 of 1604, whole, weighing ≤ 10 kg each 03034242 Frozen yellowfin tunas "Thunnus albacares" for industrial manufacture of products 22 0 of 1604, weighing > 10 kg each (excl. whole) 03034248 Frozen yellowfin tunas "Thunnus albacares" for industrial manufacture of products 22 0 of 1604, weighing ≤ 10 kg each (excl. whole) 03034290 Frozen yellowfin tunas "Thunnus albacares" (excl. for industrial manufacture of 22 0 products of 1604) 03034310 Frozen skipjack or stripe-bellied bonito "Euthynnus -Katsuwonus- pelamis" for 22 0 industrial processing or preservation 03034390 Frozen skipjack or stripe-bellied bonito "Euthynnus -Katsuwonus- pelamis" (excl. 22 0 for industrial processing or preservation) & /en 44  Staging CN 2013 Description Base rate Notes category 03034410 Frozen bigeye tunas "Thunnus obesus" for industrial processing or preservation 22 0 03034490 Frozen bigeye tunas "Thunnus obesus" (excl. for industrial processing or 22 0 preservation) 03034512 Frozen Atlantic bluefin tuna "Thunnus thynnus", for industrial processing or 22 0 preservation 03034518 Frozen Atlantic bluefin tuna "Thunnus thynnus" (excl. for industrial processing or 22 0 preservation) 03034591 Frozen Pacific bluefin tuna "Thunnus orientalis", for industrial processing or 22 0 preservation 03034599 Frozen Pacific bluefin tuna "Thunnus orientalis" (excl. for industrial processing or 22 0 preservation) 03034610 Frozen Southern bluefin tunas "Thunnus maccoyii" for industrial processing or 22 0 preservation 03034690 Frozen Southern bluefin tunas "Thunnus maccoyii" (excl. for industrial processing 22 0 or preservation) 03034920 Frozen tunas of the genus "Thunnus" for industrial processing or preservation (excl. 22 0 Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii) & /en 45  Staging CN 2013 Description Base rate Notes category 03034985 Frozen tunas of the genus "Thunnus" (excl. tunas for industrial processing or 22 0 preservation and Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii) 03035100 Frozen herrings "Clupea harengus, Clupea pallasii" 15 0 03035310 Frozen sardines "Sardina pilchardus" 23 0 03035330 Frozen sardines "Sardinops spp." and sardinella "Sardinella spp." 15 0 03035390 Frozen brisling or sprats "Sprattus sprattus" 13 0 03035410 Frozen mackerel "Scomber scombrus, Scomber japonicus" 20 0 03035490 Frozen mackerel "Scomber australasicus" 15 0 03035510 Frozen Atlantic horse mackerel "Trachurus trachurus" 15 0 03035530 Frozen Chilean jack mackerel "Trachurus murphyi" 15 0 03035590 Frozen jack and horse mackerel "Trachurus spp." "(excl. Atlantic horse mackerel 15 0 and Chilean jack mackerel) 03035600 Frozen cobia "Rachycentron canadum" 15 0 03035700 Frozen swordfish "Xiphias gladius" 7,5 0 & /en 46  Staging CN 2013 Description Base rate Notes category 03036310 Frozen cod "Gadus morhua" 12 0 03036330 Frozen cod "Gadus ogac" 12 0 03036390 Frozen cod "Gadus macrocephalus" 12 0 03036400 Frozen haddock "Melanogrammus aeglefinus" 7,5 0 03036500 Frozen coalfish "Pollachius virens" 7,5 0 03036611 Frozen Cape hake "shallow-water hake" "Merluccius capensis" and deepwater hake 15 7 "deepwater Cape hake" "Merluccius paradoxus" 03036612 Frozen Argentine hake "Southwest Atlantic hake" "Merluccius hubbsi" 15 0 03036613 Frozen southern hake "Merluccius australis" 15 7 03036619 Frozen hake "Merluccius spp." (excl. cape hake, deepwater hake, Argentine hake 15 7 and southern hake) 03036690 Frozen hake "Urophycis spp." 15 7 03036700 Frozen Alaska pollack "Theragra chalcogramma" 15 0 03036810 Frozen blue whiting "Micromesistius poutassou, Gadus poutassou" 7,5 0 03036890 Frozen southern blue whiting "Micromesistius australis" 7,5 0 & /en 47  Staging CN 2013 Description Base rate Notes category 03036910 Frozen fish of the species Boreogadus saida 12 0 03036930 Frozen whiting "Merlangius merlangus" 7,5 0 03036950 Frozen pollack "Pollachius pollachius" 15 0 03036970 Frozen blue grenadier "Macruronus novaezelandiae" 7,5 0 03036980 Frozen ling "Molva spp." 7,5 0 03036990 Frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 15 0 Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack, blue whitings, Boreogadus saida, whiting, pollack, blue grenadier and ling) 03038110 Frozen dogfish of the species Squalus acanthias 6 0 03038120 Frozen dogfish of the species Scyliorhinus spp. 6 0 03038130 Frozen porbeagle shark "Lamna nasus" 8 0 03038190 Frozen dogfish and other sharks (excl. dogfish "Squalus acanthias and 8 0 Scyliorhinus spp." and porbeagle shark) 03038200 Frozen rays and skates "Rajidae" 15 0 03038300 Frozen toothfish "Dissostichus spp." 15 0 & /en 48  Staging CN 2013 Description Base rate Notes category 03038410 Frozen European sea bass "Dicentrarchus labrax" 15 0 03038490 Frozen sea bass "Dicentrarchus spp." (excl. European sea bass) 15 0 03038910 Frozen freshwater fish, n.e.s. 8 0 03038921 Frozen fish of the genus Euthynnus, for industrial processing or preservation (excl. 22 0 skipjack or stripe-bellied bonito) 03038929 Frozen fish of the genus Euthynnus (excl. skipjack or stripe-bellied bonito, and fish 22 0 for industrial processing or preservation) 03038931 Frozen redfish "Sebastes marinus" 7,5 0 03038939 Frozen redfish "Sebastes spp." (excl. Sebastes marinus) 7,5 0 03038940 Frozen fish of the species Orcynopsis unicolor 16 0 03038945 Frozen anchovies "Engraulis spp." 15 0 03038950 Frozen sea bream of the species Dentex dentex or Pagellus spp. 15 0 03038955 Frozen gilt-head sea bream "Sparus aurata" 15 0 03038960 Frozen ray's bream "Brama spp." 15 0 03038965 Frozen monkfish "Lophius spp." 15 0 & /en 49  Staging CN 2013 Description Base rate Notes category 03038970 Frozen pink cusk-eel "Genypterus blacodes" 7,5 0 03038990 Frozen fish, n.e.s. 15 0 03039010 Frozen fish roes for the manufacture of deoxyribonucleic acid or protamine Free 0 sulphate 03039090 Frozen fish livers and roes (excl. roes for the manufacture of deoxyribonucleic acid 10 0 or protamine sulphate) 03043100 Fresh or chilled fillets of tilapia "Oreochromis spp." 9 0 03043200 Fresh or chilled fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., 9 0 Ictalurus spp." 03043300 Fresh or chilled fillets of Nile perch "Lates niloticus" 9 0 03043900 Fresh or chilled fillets of carp "Cyprinus carpio, Carassius carassius, 9 0 Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp." and snakeheads "Channa spp." 03044100 Fresh or chilled fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus 2 0 gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" & /en 50  Staging CN 2013 Description Base rate Notes category 03044210 Fresh or chilled fillets of trout "Oncorhynchus mykiss", weighing > 400 g each 12 0 03044250 Fresh or chilled fillets of trout "Oncorhynchus apache and Oncorhynchus 9 0 chrysogaster" 03044290 Fresh or chilled fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus 12 0 clarki, Oncorhynchus aguabonita and Oncorhynchus gilae" (excl. of Oncorhynchus mykiss weighing > 400 g each) 03044300 Fresh or chilled fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, 18 0 Soleidae, Scophthalmidae and Citharidae" 03044410 Fresh or chilled fillets of cod "Gadus morhua, Gadus ogac, Gadus macrocephalus" 18 0 and of Boreogadus saida 03044430 Fresh or chilled fillets of coalfish "Pollachius virens" 18 0 03044490 Fresh or chilled fillets of fish of the families Bregmacerotidae, Euclichthyidae, 18 0 Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, coalfish and Boreogadus saida) 03044500 Fresh or chilled fillets of swordfish "Xiphias gladius" 18 0 03044600 Fresh or chilled fillets of toothfish "Dissostichus spp." 18 0 & /en 51  Staging CN 2013 Description Base rate Notes category 03044910 Fresh or chilled fillets of freshwater fish, n.e.s. 9 0 03044950 Fresh or chilled fillets of redfish "Sebastes spp." 18 0 03044990 Fresh or chilled fillets of fish, n.e.s. 18 0 03045100 Fresh or chilled meat, whether or not minced, of tilapia "Oreochromis spp.", catfish 8 0 "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, eels Anguilla spp. and snakeheads Channa spp. 03045200 Fresh or chilled meat, whether or not minced, of salmonidae (excl. fillets) 8 0 03045300 Fresh or chilled meat, whether or not minced, of fish of the families 15 0 Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. fillets) 03045400 Fresh or chilled meat, whether or not minced, of swordfish "Xiphias gladius" (excl. 15 0 fillets) 03045500 Fresh or chilled meat, whether or not minced, of toothfish "Dissostichus spp." (excl. 15 0 fillets) & /en 52  Staging CN 2013 Description Base rate Notes category 03045910 Fresh or chilled meat of freshwater fish, whether or not minced (excl. all fillets, 8 0 tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, toothfish and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, merlucciidae, moridae and muraenolepididae) 03045950 Fresh or chilled flaps of herring 15 0 03045990 Fresh or chilled fish meat, whether or not minced (excl. all fillets, freshwater fish, 15 0 flaps of herring, tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, toothfish and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae) 03046100 Frozen fillets of tilapia "Oreochromis spp." 9 0 03046200 Frozen fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." 9 0 03046300 Frozen fillets of Nile perch "Lates niloticus" 9 0 03046900 Frozen fillets of carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon 9 0 idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp." and snakeheads "Channa spp." 03047110 Frozen fillets of cod "Gadus macrocephalus" 7,5 0 & /en 53  Staging CN 2013 Description Base rate Notes category 03047190 Frozen fillets of cod "Gadus morhua, Gadus ogac" 7,5 0 03047200 Frozen fillets of haddock "Melanogrammus aeglefinus" 7,5 0 03047300 Frozen fillets of coalfish "Pollachius virens" 7,5 0 03047411 Frozen fillets of Cape hake "shallow-water hake" "Merluccius capensis" and 7,5 4 deepwater hake "deepwater Cape hake" "Merluccius paradoxus" 03047415 Frozen fillets of Argentine hake "Southwest Atlantic hake" "Merluccius hubbsi" 7,5 0 03047419 Frozen fillets of hake "Merluccius spp." (excl. cape hake, deepwater hake and 6,1 4 Argentine hake) 03047490 Frozen fillets of hake "Urophycis spp." 7,5 4 03047500 Frozen fillets of Alaska pollack "Theragra chalcogramma" 13,7 0 03047910 Frozen fillets of Boreogadus saida 7,5 0 03047930 Frozen fillets of whiting "Merlangius merlangus" 7,5 0 03047950 Frozen fillets of blue grenadier "Macruronus novaezelandiae" 7,5 0 03047980 Frozen fillets of ling "Molva spp." 7,5 0 & /en 54  Staging CN 2013 Description Base rate Notes category 03047990 Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 15 0 Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack, Boreogadus saida, whiting, blue grenadier and ling) 03048100 Frozen fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, 2 0 Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" 03048210 Frozen fillets of trout "Oncorhynchus mykiss", weighing > 400 g each 12 0 03048250 Frozen fillets of trout "Oncorhynchus apache and Oncorhynchus chrysogaster" 9 0 03048290 Frozen fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 12 0 Oncorhynchus aguabonita and Oncorhynchus gilae" (excl. of Oncorhynchus mykiss weighing > 400 g each) 03048310 Frozen fillets of plaice "Pleuronectes platessa" 7,5 0 03048330 Frozen fillets of flounder "Platichthys flesus" 7,5 0 03048350 Frozen fillets of megrim "Lepidorhombus spp." 15 0 03048390 Frozen fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, 15 0 Scophthalmidae and Citharidae" (excl. plaice, flounder and megrim) & /en 55  Staging CN 2013 Description Base rate Notes category 03048400 Frozen fillets of swordfish "Xiphias gladius" 7,5 0 03048500 Frozen fillets of toothfish "Dissostichus spp." 15 0 03048600 Frozen fillets of herring "Clupea harengus, Clupea pallasii" 15 0 03048700 Frozen fillets of tuna "of the genus Thunnus", skipjack or stripe-bellied bonito 18 0 "Euthynnus [Katsuwonus] pelamis" 03048910 Frozen fillets of freshwater fish, n.e.s. 9 0 03048921 Frozen fillets of redfish "Sebastes marinus" 7,5 0 03048929 Frozen fillets of redfish "Sebastes spp." (excl. Sebastes marinus) 7,5 0 03048930 Frozen fillets of fish of the genus Euthynnus (excl. skipjack or stripe-bellied bonito) 18 0 03048941 Frozen fillets of mackerel "Scomber australasicus" 15 0 03048949 Frozen fillets of mackerel "Scomber scombrus, Scomber japonicus" and fish of the 15 0 species Orcynopsis unicolor 03048951 Frozen fillets of dogfish "Squalus acanthias, Scyliorhinus spp." 7,5 0 03048955 Frozen fillets of porbeagle shark "Lamna nasus" 7,5 0 & /en 56  Staging CN 2013 Description Base rate Notes category 03048959 Frozen fillets of dogfish and other sharks (excl. dogfish "Squalus acanthias and 7,5 0 Scyliorhinus spp." and porbeagle shark) 03048960 Frozen fillets of monkfish "Lophius spp." 15 0 03048990 Frozen fish fillets, n.e.s. 15 7 03049100 Frozen meat, whether or not minced, of swordfish "Xiphias gladius" (excl. fillets) 7,5 0 03049200 Frozen meat, whether or not minced, of toothfish "Dissostichus spp." (excl. fillets) 7,5 0 03049310 Frozen surimi of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., 14,2 0 Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels Anguilla spp., Nile perch Lates niloticus and snakeheads Channa spp. 03049390 Frozen meat, whether or not minced, of tilapia "Oreochromis spp.", catfish 8 0 "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopha Mylopharyngodon piceus, eels “Anguilla spp.”, Nile perch “Lates niloticus” and snakeheads “Channa spp. (excluding fillets and surimi) 03049410 Frozen surimi of Alaska pollack "Theragra chalcogramma" 14,2 0 03049490 Frozen meat, whether or not minced, of Alaska pollack "Theragra chalcogramma" 7,5 0 (excl. fillets and surimi) & /en 57  Staging CN 2013 Description Base rate Notes category 03049510 Frozen surimi of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 14,2 0 Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. Alaska pollack "Theragra chalcogramma") 03049521 Frozen meat, whether or not minced, of cod "Gadus macrocephalus" (excl. fillets 7,5 0 and surimi) 03049525 Frozen meat, whether or not minced, of cod "Gadus morhua" (excl. fillets and 7,5 0 surimi) 03049529 Frozen meat, whether or not minced, of cod "Gadus ogac" and of fish of the species 7,5 0 Boreogadus saida (excl. fillets and surimi) 03049530 Frozen meat, whether or not minced, of haddock "Melanogrammus aeglefinus" 7,5 0 (excl. fillets and surimi) 03049540 Frozen meat, whether or not minced, of coalfish "Pollachius virens" (excl. fillets 7,5 0 and surimi) 03049550 Frozen meat, whether or not minced, of hake "Merluccius spp." (excl. fillets and 7,5 7 surimi) 03049560 Frozen meat, whether or not minced, of blue whiting "Micromesistius poutassou, 7,5 0 Gadus poutassou" (excl. fillets and surimi) & /en 58  Staging CN 2013 Description Base rate Notes category 03049590 Frozen meat, whether or not minced, of fish of the families Bregmacerotidae, 7,5 0 Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. fillets, surimi, Alaska pollack "Theragra chalcogramma", cod, haddock, coalfish, hake Merluccius spp. and blue whiting) 03049910 Frozen surimi of fish n.e.s. 14,2 0 03049921 Frozen meat of freshwater fish n.e.s. (excl. fillets and surimi) 8 0 03049923 Frozen meat "whether or not minced" of herring "Clupea harengus, Clupea 15 0 pallasii" (excl. fillets) 03049929 Frozen meat "whether or not minced" of redfish "Sebastes spp." (excl. fillets) 8 0 03049955 Frozen meat "whether or not minced" of megrim (excl. fillets) 15 0 03049961 Frozen meat "whether or not minced" of Ray's bream "Brama spp." (excl. fillets) 15 0 03049965 Frozen meat "whether or not minced" of monkfish "Lophius spp." (excl. fillets) 7,5 0 03049999 Frozen meat of saltwater fish n.e.s. (excl. fillets and surimi) 7,5 0 03051000 Flours, meals and pellets of fish, fit for human consumption 13 0 03052000 Fish livers and roes, dried, smoked, salted or in brine 11 0 & /en 59  Staging CN 2013 Description Base rate Notes category 03053100 Fillets, dried, salted or in brine, but not smoked, of tilapia "Oreochromis spp.", 16 0 catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhin Cirrhinus spp., Mylopharyngodon piceus, eels “Anguilla spp.”, Nile perch “Lates niloticus” and snakeheads “Channa spp. 03053211 Fillets, dried, salted or in brine, but not smoked, of cod "Gadus macrocephalus" 16 0 03053219 Fillets, dried, salted or in brine, but not smoked, of cod "Gadus morhua, Gadus 20 0 ogac" and of fish of the species Boreogadus saida 03053290 Fillets, dried, salted or in brine, but not smoked, of fish of the families 16 0 Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod and Boreogadus saida) 03053910 Fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, 15 0 Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho", salted or in brine, but not smoked 03053950 Fillets of lesser or Greenland halibut "Reinhardtius hippoglossoides", salted or in 15 0 brine, but not smoked & /en 60  Staging CN 2013 Description Base rate Notes category 03053990 Fillets of fish, dried, salted or in brine, but not smoked (excl. tilapia, catfish, carp, 16 10 eels, Nile perch, snakeheads, fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, and fish fillets, salted or in brine of pacific salmon, atlantic salmon, danube salmon and lesser or greenland halibut) 03054100 Smoked Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, 13 0 Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho", incl. fillets (excl. offal) 03054200 Smoked herring "Clupea harengus, Clupea pallasii", incl. fillets (excl. offal) 10 0 03054300 Smoked trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 14 0 Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", incl. fillets (excl. offal) 03054410 Smoked eels "Anguilla spp.", incl. fillets (excl. offal) 14 10 03054490 Smoked tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., 14 10 Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", Nile perch "Lates niloticus" and snakeheads "channa spp.", incl. fillets (excl. offal) & /en 61  Staging CN 2013 Description Base rate Notes category 03054910 Smoked lesser or Greenland halibut "Reinhardtius hippoglossoides", incl. fillets 15 0 (excl. offal) 03054920 Smoked Atlantic halibut "Hippoglossus hippoglossus", incl. fillets (excl. offal) 16 0 03054930 Smoked mackerel "Scomber scombrus, Scomber australasicus, Scomber 14 0 japonicus", incl. fillets (excl. offal) 03054980 Smoked fish, incl. fillets (excl. offal, Pacific salmon, Atlantic salmon, Danube 14 0 salmon, herring, lesser or Greenland halibut, Atlantic halibut, mackerel, trout, tilapia, catfish, carp, eels, Nile perch and snakeheads) 03055110 Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", dried, unsalted, not 13 0 smoked stockfish (excl. fillets and offal) 03055190 Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", dried, salted, not 13 0 smoked clipfish (excl. fillets and offal) 03055910 Fish of the species Boreogadus saida, dried, even salted, not smoked (excl. fillets 13 0 and offal) 03055930 Herring "Clupea harengus, Clupea pallasii", dried, even salted, not smoked (excl. 12 0 fillets and offal) 03055950 Anchovies "Engraulis spp." dried, even salted, not smoked (excl. fillets and offal) 10 0 & /en 62  Staging CN 2013 Description Base rate Notes category 03055970 Atlantic Halibut "Hippoglossus Hippoglossus", dried, even salted, not smoked 15 0 (excl. fillets and offal) 03055980 Fish, dried, even salted, not smoked (excl. cod, Boreogadus saida, herring, 12 0 anchovies, Atlantic halibut and fillets and offal) 03056100 Herring (Clupea harengus, Clupea pallasii), only salted or in brine (excl. fillets and 12 0 offal) 03056200 Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", salted or in brine only 13 0 (excl. fillets and offal) 03056300 Anchovies "Engraulis spp.", salted or in brine only (excl. fillets and offal) 10 4 03056400 Tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., 12 7 Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch “Lates niloticus” and snakeheads “Channa spp.”, salted or in brine only (excl. fillets and offal) 03056910 Fish of the species Boreogadus saida, salted or in brine only (excl. fillets and offal) 13 0 03056930 Atlantic halibut "Hippoglossus hippoglossus", salted or in brine only (excl. fillets 15 0 and offal) & /en 63  Staging CN 2013 Description Base rate Notes category 03056950 Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus 11 0 keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho", only salted or in brine (excl. fillets and offal) 03056980 Fish, only salted or in brine (excl. herring, cod, anchovies, tilapia, catfish, carp, 12 0 eels, Nile perch, snakeheads, Boreogadus saida, Atlantic halibut, Pacific salmon, Atlantic salmon, Danube salmon and fillets and offal) 03057110 Shark fins, smoked 14 0 03057190 Shark fins, dried, salted or in brine (excl. smoked) 12 0 03057200 Fish heads, tails and maws, smoked, dried, salted or in brine 13 0 03057900 Fish fins and other edible fish offal, smoked, dried, salted or in brine (excl. heads, 13 0 tails, maws and shark fins) 03061105 Frozen rock lobster and other sea crawfish "Palinurus spp.", "Panulirus spp." and 20 0 "Jasus spp.", smoked, even in shell, even cooked but not otherwise prepared 03061110 Frozen crawfish tails "Palinurus spp., Panulirus spp., Jasus spp.", even in shell, 12,5 4 incl. crawfish tails in their shell, cooked by steaming or by boiling in water (excl. smoked) & /en 64  Staging CN 2013 Description Base rate Notes category 03061190 Frozen rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and 12,5 4 Jasus spp.", even in shell, incl. rock lobster and other sea crawfish in shell, cooked by steaming or by boiling in water (excl. crawfish tails and smoked) 03061205 Frozen lobsters "Homarus spp.", smoked, even in shell, even cooked but not 20 0 otherwise prepared 03061210 Frozen lobsters "Homarus spp.", whole, even cooked by steaming or by boiling in 6 0 water (excl. smoked) 03061290 Frozen lobsters "Homarus spp." (excl. whole and smoked) 16 0 03061405 Frozen crabs, smoked, even in shell, even cooked but not otherwise prepared 8 0 03061410 Frozen crabs "Paralithodes camchaticus, Chionoecetes spp. and Callinectes 7,5 0 sapidus", even in shell, incl. crabs in shell, cooked by steaming or by boiling in water (excl. smoked) 03061430 Frozen crabs "Cancer pagurus", even in shell, incl. crabs in shell, cooked by 7,5 0 steaming or by boiling in water (excl. smoked) 03061490 Frozen crabs, even in shell, incl. crabs in shell, cooked by steaming or by boiling in 7,5 4 water (excl. smoked and "Paralithodes camchaticus", "Chionoecetes spp.", "Callinectes sapidus" and "Cancer pagurus") 03061510 Frozen Norway lobsters "Nephrops norvegicus", smoked, even in shell, even 20 0 cooked but not otherwise prepared & /en 65  Staging CN 2013 Description Base rate Notes category 03061590 Frozen Norway lobsters "Nephrops norvegicus", even in shell, incl. lobsters in 12 0 shell, cooked by steaming or by boiling in water (excl. smoked) 03061610 Frozen cold-water shrimps and prawns "Pandalus spp., Crangon crangon", 20 0 smoked, even in shell, even cooked but not otherwise prepared 03061691 Frozen cold-water shrimps "Crangon crangon", even in shell, incl. shrimps in shell, 18 0 cooked by steaming or by boiling in water (excl smoked) 03061699 Frozen cold-water shrimps and prawns "Pandalus spp.", even in shell, incl. shrimps 12 0 and prawns in shell, cooked by steaming or by boiling in water (excl. smoked) 03061710 Frozen shrimps and prawns, smoked, even in shell, even cooked but not otherwise 20 0 prepared (excl. cold-water shrimps and prawns) 03061791 Frozen deepwater rose shrimps "Parapenaeus longirostris", even in shell, incl. 12 0 shrimps in shell, cooked by steaming or by boiling in water (excl. smoked) 03061792 Frozen shrimps of the genus "Penaeus", even in shell, incl. shrimps in shell, cooked 12 4 by steaming or by boiling in water (excl. smoked) 03061793 Frozen shrimps of the family Pandalidae, even in shell, incl. shrimps in shell, 12 4 cooked by steaming or by boiling in water (excl. smoked and Pandalus) & /en 66  Staging CN 2013 Description Base rate Notes category 03061794 Frozen shrimps of the genus Crangon, even in shell, incl. shrimps in shell, cooked 18 10 by steaming or by boiling in water (excl. smoked and Crangon crangon) 03061799 Frozen shrimps and prawns, even in shell, incl. shrimps and prawns in shell, cooked 12 4 by steaming or by boiling in water (excl. smoked and "Pandalidae", "Crangon", deepwater rose shrimps "Parapenaeus longirostris" and shrimps of the genus "Penaeus") 03061905 Frozen crustaceans, fit for human consumption, smoked, even in shell, even cooked 20 0 but not otherwise prepared (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); frozen flours, meals and pellets of crustaceans smoked, fit for human consumption 03061910 Frozen freshwater crayfish, even in shell, incl. crayfish in shell, cooked by steaming 7,5 0 or by boiling in water (excl. smoked) 03061990 Frozen crustaceans, fit for human consumption, even in shell, incl. crustaceans in 12 0 shell, cooked by steaming or by boiling in water (excl. smoked and rock lobster and other sea crawfish, lobsters, shrimps, prawns, crabs, freshwater crayfish and Norway lobsters "Nephrops norvegicus"); frozen flours, meals, and pellets of crustaceans, fit for human consumption (excl. smoked) & /en 67  Staging CN 2013 Description Base rate Notes category 03062110 Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and 20 0 Jasus spp.", smoked, even in shell, even cooked but not otherwise prepared (excl. frozen) 03062190 Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and 12,5 0 Jasus spp.", even in shell, live, fresh, chilled, dried, salted or in brine, incl. in shell, cooked by steaming or by boiling in water (excl. smoked) 03062210 Live lobsters "Homarus spp." 8 0 03062230 Lobsters "Homarus spp.", smoked, even in shell, even cooked but not otherwise 20 0 prepared 03062291 Whole lobsters "Homarus spp.", fresh, chilled, dried, salted or in brine, incl. 8 0 lobsters in shell, cooked by steaming or by boiling in water (excl. smoked) 03062299 Parts of lobsters "Homarus spp.", fresh, chilled, dried, salted or in brine, incl. parts 10 0 in shell, cooked by steaming or by boiling in water (excl. smoked) 03062410 Crabs, smoked, even in shell, even cooked but not otherwise prepared (excl. frozen) 8 0 03062430 Crabs "Cancer pagurus", even in shell, live, fresh, chilled, dried, salted or in brine, 7,5 0 incl. crabs in shell, cooked by steaming or by boiling in water (excl. smoked) & /en 68  Staging CN 2013 Description Base rate Notes category 03062480 Crabs, even in shell, live, fresh, chilled, dried, salted or in brine, incl. crabs in shell, 7,5 0 cooked by steaming or by boiling in water (excl. smoked and "Cancer pagurus") 03062510 Norway lobsters "Nephrops norvegicus", smoked, even in shell, even cooked but 20 0 not otherwise prepared (excl. frozen) 03062590 Norway lobsters "Nephrops norvegicus", even in shell, live, fresh, chilled, dried, 12 0 salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water (excl. smoked) 03062610 Cold-water shrimps and prawns "Pandalus spp., Crangon crangon", smoked, even 20 0 in shell, even cooked but not otherwise prepared (excl. frozen) 03062631 Shrimps "Crangon crangon", even in shell, fresh or chilled, or cooked by steaming 18 0 or by boiling in water (excl. smoked) 03062639 Shrimps "Crangon crangon", live, dried, salted or in brine (excl. smoked) 18 0 03062690 Cold-water shrimps and prawns "Pandalus spp.", even in shell, live, fresh, chilled, 12 0 dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. smoked) 03062710 Shrimps and prawns, smoked, even in shell, even cooked but not otherwise 20 0 prepared (excl. frozen and cold-water shrimps and prawns) & /en 69  Staging CN 2013 Description Base rate Notes category 03062791 Shrimps of the family Pandalidae, even in shell, incl. shrimps in shell, cooked by 12 0 steaming or by boiling in water (excl. smoked, frozen and Pandalus) 03062795 Shrimps of the genus Crangon, even in shell, incl. shrimps in shell, cooked by 18 0 steaming or by boiling in water (excl. smoked, frozen and Crangon crangon) 03062799 Shrimps and prawns, even in shell, incl. shrimps and prawns in shell, cooked by 12 0 steaming or by boiling in water (excl. smoked, frozen and "Pandalidae" and "Crangon") 03062905 Crustaceans, fit for human consumption, smoked, even in shell, even cooked but 20 0 not otherwise prepared (excl. frozen and rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); flours, meals and pellets of crustaceans, smoked, fit for human consumption (excluding frozen) 03062910 Freshwater crayfish, even in shell, incl. crayfish in shell, cooked by steaming or by 7,5 0 boiling in water (excl. smoked and frozen) 03062990 Crustaceans, fit for human consumption, even in shell, incl. crustaceans in shell, 12 0 cooked by steaming or by boiling in water (excl. smoked, frozen and rock lobster and other sea crawfish, lobsters, shrimps, prawns, crabs, freshwater crayfish and Norway lobsters "nephrops norvegicus"); flours, meals, and pellets of crustaceans, fit for human consumption (excl. smoked and frozen) & /en 70  Staging CN 2013 Description Base rate Notes category 03071110 Live flat oysters "Ostrea" weighing "incl. shell"≤ 40 g Free 0 03071190 Oysters, even in shell, live, fresh or chilled (excl. live flat oysters "Ostrea" 9 0 weighing "incl. shell"≤ 40 g) 03071910 Oysters, smoked, even in shell, even cooked but not otherwise prepared 20 0 03071990 Oysters, even in shell, frozen, dried, salted or in brine (excl. smoked) 9 0 03072100 Live, fresh or chilled, scallops, incl. queen scallops, of the genera Pecten, Chlamys 8 0 or Placopecten, even in shell 03072905 Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, 20 0 smoked, even in shell, even cooked but not otherwise prepared 03072910 Coquilles St Jacques "Pecten maximus", frozen, even in shell (excl. smoked) 8 0 03072990 Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, 8 0 frozen, dried, salted or in brine, even in shell (excl. smoked, and frozen Coquilles St Jacques "Pecten maximus") 03073110 Mussels "Mytilus spp.", live, fresh or chilled, with or without shell 10 0 03073190 Mussels "Perna spp.", live, fresh or chilled, with or without shell 8 0 & /en 71  Staging CN 2013 Description Base rate Notes category 03073905 Mussels "Mytilus spp., Perna spp.", smoked, even in shell, even cooked but not 20 0 otherwise prepared 03073910 Mussels "Mytilus spp.", frozen, dried, salted or in brine, even in shell (excl. 10 0 smoked) 03073990 Mussels "Perna spp.", frozen, dried, salted or in brine, even in shell (excl. smoked) 8 0 03074110 Cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", live, fresh or 8 0 chilled, with or without shell 03074191 Squid "Loligo spp., Ommastrephes sagittatus", live, fresh or chilled, with or 6 0 without shell 03074199 Squid "Ommastrephes spp.", "Nototodarus spp. and Sepioteuthis spp.", live, fresh 8 0 or chilled, with or without shell (excl. "Ommastrephes Sagittatus") 03074905 Cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid 20 0 "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", smoked, even cooked but not otherwise prepared 03074909 Frozen lesser cuttle fish "Sepiola rondeleti" (excl. smoked) 6 0 03074911 Frozen cuttle fish "Sepiola", with or without shell (excl. "Sepiola rondeleti") 8 0 & /en 72  Staging CN 2013 Description Base rate Notes category 03074918 Frozen cuttle fish "Sepia officinalis" and "Rossia macrosoma", with or without shell 8 0 03074931 Frozen squid "Loligo vulgaris", with or without shell 6 0 03074933 Frozen squid "Loligo pealei", with or without shell 6 0 03074935 Squid "Loligo patagonica", frozen 6 0 03074938 Squid "loligo spp.", frozen (excl. loligo vulgaris, pealei and patagonica) 6 0 03074951 Frozen squid "Ommastrephes sagittatus", with or without shell 6 0 03074959 Frozen squid "Ommastrephes spp.", "Nototodarus spp." and "Sepioteuthis spp.", 8 0 with or without shell (excl. "Ommastrephes Sagittatus") 03074971 Cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", dried, salted or in 8 0 brine, with or without shell 03074991 Squid "Loligo spp., Ommastrephes sagittatus", dried, salted or in brine, with or 6 0 without shell 03074999 Squid "Ommastrephes spp.", "Nototodarus spp.", "Sepioteuthis spp.", dried, salted 8 0 or in brine, with or without shell (excl. "Ommastrephes Sagittatus") 03075100 Octopus "Octopus spp.", live, fresh or chilled 8 0 & /en 73  Staging CN 2013 Description Base rate Notes category 03075905 Octopus "Octopus spp.", smoked, even cooked but not otherwise prepared 20 0 03075910 Octopus "Octopus spp.", frozen (excl. smoked) 8 0 03075990 Octopus "Octopus spp.", dried, salted or in brine (excl. smoked) 8 0 03076010 Snails, smoked, even in shell, even cooked but not otherwise prepared (excl. sea 20 0 snails) 03076090 Snails, live, fresh, chilled, frozen, salted, dried or in brine, even in shell (excl. Free 0 smoked and sea snails) 03077100 Live, fresh or chilled, even in shell, clams, cockles and ark shells "families Arcidae, 11 0 Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae" 03077910 Clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, 20 0 Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae", smoked, even in shell, even cooked but not otherwise prepared 03077930 Striped venus or other "Veneridae", even in shell, frozen (excl. smoked) 8 0 & /en 74  Staging CN 2013 Description Base rate Notes category 03077990 Frozen, dried, salted or in brine, even in shell, clams, cockles and ark shells 11 0 "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae" (excl. frozen veneridae, and smoked) 03078100 Live, fresh or chilled, even in shell, abalone "Haliotis spp." 11 0 03078910 Abalone "Haliotis spp.", smoked, even in shell, even cooked but not otherwise 20 0 prepared 03078990 Abalone "Haliotis spp.", frozen, dried, salted or in brine, even in shell (excl. 11 0 smoked) 03079100 Live, fresh or chilled molluscs, fit for human consumption, even in shell (excl. 11 0 oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells and abalone, Illex spp. and Veneridae); frozen flours, meals and pellets of molluscs, fit for human consumption 03079910 Molluscs, fit for human consumption, even in shell, smoked, even cooked but not 20 0 otherwise prepared (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells and abalone & /en 75  Staging CN 2013 Description Base rate Notes category 03079911 "Illex spp.", even in shell, frozen (excl. smoked) 8 0 03079917 Molluscs, fit for human consumption, even in shell, frozen (excl. smoked and 11 0 oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp., Todarodes sagittatus", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells, abalone, Illex spp. and Veneridae); frozen flours, meals and pellets of molluscs, fit for human consumption 03079980 Molluscs, fit for human consumption, even in shell, dried, salted or in brine (excl. 11 0 smoked and oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp. Loligo spp., Nototodarus spp., Sepioteuthis spp., Todarodes sagittatus", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells and abalone); dried, salted or in brine, flours, meals and pellets of molluscs, fit for human consumptio 03081100 Live, fresh or chilled, sea cucumbers "Stichopus japonicus, Holothurioidea" 11 0 03081910 Sea cucumbers "Stichopus japonicus, Holothurioidea", smoked, even cooked but 26 0 not otherwise prepared 03081930 Sea cucumbers "Stichopus japonicus, Holothurioidea", frozen (excl. smoked) 11 0 & /en 76  Staging CN 2013 Description Base rate Notes category 03081990 Sea cucumbers "Stichopus japonicus, Holothurioidea", dried, salted or in brine 11 0 (excl. smoked) 03082100 Live, fresh or chilled, sea urchins "Strongylocentrotus spp., Paracentrotus lividus, 11 0 Loxechinus albus, Echichinus esculentus" 03082910 Smoked sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus 26 0 albus, Echichinus esculentus", even cooked but not otherwise prepared 03082930 Frozen sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus 11 0 albus, Echichinus esculentus" (excl. smoked) 03082990 Dried, salted or in brine, sea urchins "Strongylocentrotus spp., Paracentrotus 11 0 lividus, Loxechinus albus, Echichinus esculentus" (excl. smoked) 03083010 Live, fresh or chilled, jellyfish "Rhopilema spp." 11 0 03083030 Smoked jellyfish "Rhopilema spp.", even cooked but not otherwise prepared 26 0 03083050 Frozen jellyfish "Rhopilema spp." (excl. smoked) Free 0 03083090 Dried, salted or in brine, jellyfish "Rhopilema spp." (excl. smoked) 11 0 & /en 77  Staging CN 2013 Description Base rate Notes category 03089010 Live, fresh or chilled, aquatic invertebrates (excl. crustaceans, molluscs, sea 11 0 cucumbers, sea urchins and jellyfish); all fresh or chilled flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 03089030 Smoked aquatic invertebrates, even cooked but not otherwise prepared (excl. 26 0 crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish) 03089050 Frozen aquatic invertebrates (excl. crustaceans, molluscs, sea cucumbers, sea 11 0 urchins and jellyfish); all frozen flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 03089090 Dried, salted or in brine, aquatic invertebrates (excl. smoked and crustaceans, 11 0 molluscs, sea cucumbers, sea urchins and jellyfish); dried, salted or in brine, flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 04011010 Milk and cream of a fat content by weight of ≤ 1 %, in immediate packings of ≤ 2 l, 13,8 EUR/100 kg/net 10 not concentrated nor containing added sugar or other sweetening matter 04011090 Milk and cream of a fat content by weight of ≤ 1 %, not concentrated nor 12,9 EUR/100 kg/net 10 containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) & /en 78  Staging CN 2013 Description Base rate Notes category 04012011 Milk and cream of a fat content by weight of ≤ 3 % but > 1 %, in immediate 18,8 EUR/100 kg/net 10 packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter 04012019 Milk and cream of a fat content by weight of ≤ 3 % but > 1 %, not concentrated nor 17,9 EUR/100 kg/net 10 containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) 04012091 Milk and cream of a fat content by weight of > 3 % but ≤ 6 %, in immediate 22,7 EUR/100 kg/net 10 packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter 04012099 Milk and cream of a fat content by weight of > 3 % but ≤ 6 %, not concentrated nor 21,8 EUR/100 kg/net 10 containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) 04014010 Milk and cream of a fat content by weight of > 6 % but ≤ 10 %, in immediate 57,5 EUR/100 kg/net 10 packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter 04014090 Milk and cream of a fat content by weight of > 6 % but ≤ 10 %, not concentrated 56,6 EUR/100 kg/net 10 nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) & /en 79  Staging CN 2013 Description Base rate Notes category 04015011 Milk and cream of a fat content by weight of ≤ 21 % but > 10 %, in immediate 57,5 EUR/100 kg/net 10 packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter 04015019 Milk and cream of a fat content by weight of ≤ 21 % but > 10 %, not concentrated 56,6 EUR/100 kg/net 10 nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) 04015031 Milk and cream of a fat content by weight of > 21 % but ≤ 45 %, in immediate 110 EUR/100 kg/net 10 packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter 04015039 Milk and cream of a fat content by weight of > 21 % but ≤ 45 %, not concentrated 109,1 EUR/ 10 nor containing added sugar or other sweetening matter (excl. in immediate packings 100 kg/net of ≤ 2 l) 04015091 Milk and cream of a fat content by weight of > 45 %, in immediate packings 183,7 EUR/ 10 of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter 100 kg/net 04015099 Milk and cream of a fat content by weight of > 45 %, not concentrated nor 182,8 EUR/ 10 containing added sugar or other sweetening matter (excl. in immediate packings 100 kg/net of ≤ 2 l) & /en 80  Staging CN 2013 Description Base rate Notes category 04021011 Milk and cream in solid forms, of a fat content by weight of ≤ 1,5 %, unsweetened, 125,4 EUR/ MP in immediate packings of ≤ 2,5 kg 100 kg/net 04021019 Milk and cream in solid forms, of a fat content by weight of ≤ 1,5 %, unsweetened, 118,8 EUR/ MP in immediate packings of > 2,5 kg 100 kg/net 04021091 Milk and cream in solid forms, of a fat content by weight of ≤ 1,5 %, sweetened, in 1,19 EUR/kg + MP immediate packings of ≤ 2,5 kg 27,5 EUR/100 kg/net 04021099 Milk and cream in solid forms, of a fat content by weight of ≤ 1,5 %, sweetened, in 1,19 EUR/kg + MP immediate packings of > 2,5 kg 21 EUR/100 kg/net 04022111 Milk and cream in solid forms, of a fat content by weight of > 1,5 % but < 27 %, 135,7 EUR/ MP unsweetened, in immediate packings of ≤ 2,5 kg 100 kg/net 04022118 Milk and cream in solid forms, of a fat content by weight of ≤ 27 % but > 1,5 %, 130,4 EUR/ MP unsweetened, in immediate packings of > 2,5 kg or put up otherwise 100 kg/net 04022191 Milk and cream in solid forms, of a fat content by weight of > 27 %, unsweetened, 167,2 EUR/ MP in immediate packings of ≤ 2,5 kg 100 kg/net 04022199 Milk and cream in solid forms, of a fat content by weight of > 27 %, unsweetened, 161,9 EUR/ MP in immediate packings of > 2,5 kg 100 kg/net & /en 81  Staging CN 2013 Description Base rate Notes category 04022911 Special milk for infants, in solid forms, sweetened, of a fat content by weight 1,31 EUR/kg + MP of > 10 % but ≤ 27 %, in hermetically sealed containers of ≤ 500 g 22 EUR/100 kg/net 04022915 Milk and cream in solid forms, of a fat content by weight of ≤ 27 % but > 1,5 %, 1,31 EUR/kg + MP sweetened, in immediate packings of ≤ 2,5 kg (excl. for infants in hermetically 22 EUR/100 kg/net sealed containers of ≤ 500 g) 04022919 Milk and cream in solid forms, of a fat content by weight of ≤ 27 % but > 1,5 %, 1,31 EUR/kg + MP sweetened, in immediate packings of > 2,5 kg 16,8 EUR/100 kg/net 04022991 Milk and cream in solid forms, of a fat content by weight of > 27 %, sweetened, in 1,62 EUR/kg + MP immediate packings of ≤ 2,5 kg 22 EUR/100 kg/net 04022999 Milk and cream in solid forms, of a fat content by weight of > 27 %, sweetened, in 1,62 EUR/kg + MP immediate packings of > 2,5 kg 16,8 EUR/100 kg/net 04029110 Milk and cream, concentrated, of a fat content by weight of ≤ 8 %, unsweetened 34,7 EUR/100 kg/net E (excl. in solid forms) 04029130 Milk and cream, concentrated, of a fat content by weight of > 8 % but ≤ 10 %, 43,4 EUR/100 kg/net E unsweetened (excl. in solid forms) 04029151 Milk and cream, concentrated, of a fat content by weight of > 10 % but ≤ 45 %, 110 EUR/100 kg/net E unsweetened, in immediate packings of ≤ 2,5 kg (excl. in solid forms) & /en 82  Staging CN 2013 Description Base rate Notes category 04029159 Milk and cream, concentrated, of a fat content by weight of > 10 % but ≤ 45 %, 109,1 EUR/100 E unsweetened, in immediate packings of > 2,5 kg (excl. in solid forms) kg/net 04029191 Milk and cream, concentrated, of a fat content by weight of > 45 %, unsweetened, 183,7 EUR/100 E in immediate packings of ≤ 2,5 kg (excl. in solid forms) kg/net 04029199 Milk and cream, concentrated, of a fat content by weight of > 45 %, unsweetened, 182,8 EUR/100 E in immediate packings of > 2,5 kg (excl. in solid forms) kg/net 04029910 Milk and cream, concentrated, of a fat content by weight of ≤ 9,5 %, sweetened 57,2 EUR/100 kg/net E (excl. in solid forms) 04029931 Milk and cream, concentrated, of a fat content by weight of > 9,5 % but ≤ 45 %, 1,08 EUR/kg + E sweetened, in immediate packings of ≤ 2,5 kg (excl. in solid forms) 19,4 EUR/100 kg/net 04029939 Milk and cream, concentrated, of a fat content by weight of > 9,5 % but ≤ 45 %, 1,08 EUR/kg + E sweetened, in immediate packings of > 2,5 kg (excl. in solid forms) 18,5 EUR/100 kg/net 04029991 Milk and cream, concentrated, of a fat content by weight of > 45 %, sweetened, in 1,81 EUR/kg + E immediate packings of ≤ 2,5 kg (excl. in solid forms) 19,4 EUR/100 kg/net & /en 83  Staging CN 2013 Description Base rate Notes category 04029999 Milk and cream, concentrated, of a fat content by weight of > 45 %, sweetened, in 1,81 EUR/kg + E immediate packings of > 2,5 kg (excl. in solid forms) 18,5 EUR/100 kg/net 04031011 Yogurt (excl. flavoured or with added fruit, nuts or cocoa, not containing added 20,5 EUR/100 kg/net FP50 % sugar or other sweetening matter), of a fat content by weight ≤ 3,0 % 04031013 Yogurt (excl. flavoured or with added fruit, nuts or cocoa, not containing added 24,4 EUR/100 kg/net FP50 % sugar or other sweetening matter), of a fat content by weight > 3,0 % but ≤ 6,0 % 04031019 Yogurt (excl. flavoured or with added fruit, nuts or cocoa, not containing added 59,2 EUR/100 kg/net FP50 % sugar or other sweetening matter), of a fat content by weight > 6,0 % 04031031 Yogurt (excl. flavoured or with added fruit, nuts or cocoa, with added sugar or other 0,17 EUR/kg + FP50 % sweetening matter), of a fat content by weight ≤ 3,0 % 21,1 EUR/100 kg/net 04031033 Yogurt (excl. flavoured or with added fruit, nuts or cocoa), with added sugar or 0,20 EUR/kg + FP50 % other sweetening matter, of a fat content by weight > 3,0 % but ≤ 6,0 % 21,1 EUR/100 kg/net 04031039 Yogurt (excl. flavoured or with added fruit, nuts or cocoa), with added sugar or 0,54 EUR/kg + FP50 % other sweetening matter, of a fat content, by weight, of > 6,0 % 21,1 EUR/100 kg/net 04031051 Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, 8,3 + 95 EUR/ FP50 % sweetened, in solid forms, of a milkfat content by weight of ≤ 1,5 % 100 kg/net & /en 84  Staging CN 2013 Description Base rate Notes category 04031053 Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, 8,3 + 130,4 EUR/ FP50 % sweetened, in solid forms, of a milkfat content by weight of > 1,5 % but ≤ 27 % 100 kg/net 04031059 Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, 8,3 + 168,8 EUR/ FP50 % sweetened, in solid forms, of a milkfat content by weight of > 27 % 100 kg/net 04031091 Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, 8,3 + 12,4 EUR/ FP50 % sweetened, of a milkfat content by weight of ≤ 3 % (excl. in solid forms) 100 kg/net 04031093 Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, 8,3 + 17,1 EUR/ FP50 % sweetened, of a milkfat content by weight of > 3 % but ≤ 6 % (excl. in solid forms) 100 kg/net 04031099 Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, 8,3 + 26,6 EUR/ FP50 % sweetened, of a milkfat content by weight of > 6 % (excl. in solid forms) 100 kg/net 04039011 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 100,4 EUR/ E and cream in solid forms, unsweetened, with a fat content by weight of ≤ 1,5 % 100 kg/net (excl. yogurt, flavoured or with added fruit, nuts or cocoa) 04039013 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 135,7 EUR/ E and cream in solid forms, unsweetened, with a fat content by weight of > 1,5 % 100 kg/net but ≤ 27 % (excl. yogurt, flavoured or with added fruit, nuts or cocoa) & /en 85  Staging CN 2013 Description Base rate Notes category 04039019 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 167,2 EUR/ E and cream in solid forms, unsweetened, with a fat content by weight of > 27 % 100 kg/net (excl. yogurt, flavoured or with added fruit, nuts or cocoa) 04039031 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 0,95 EUR/kg + E and cream in solid forms, sweetened, with a fat content by weight of ≤ 1,5 % (excl. 22 EUR/100 kg/net yogurt, flavoured or with added fruit, nuts or cocoa) 04039033 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 1,31 EUR/kg + E and cream in solid forms, sweetened, with a fat content by weight of > 1,5 % 22 EUR/100 kg/net but ≤ 27 % (excl. yogurt, flavoured or with added fruit, nuts or cocoa) 04039039 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 1,62 EUR/kg + E and cream in solid forms, sweetened, with a fat content by weight of > 27 % (excl. 22 EUR/100 kg/net yogurt, flavoured or with added fruit, nuts or cocoa) 04039051 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 20,5 EUR/100 kg/net E and cream, whether or not concentrated, unsweetened, with a fat content by weight of ≤ 3 % (excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) 04039053 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 24,4 EUR/100 kg/net E and cream, whether or not concentrated, unsweetened, with a fat content by weight of > 3 % but ≤ 6 % (excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) & /en 86  Staging CN 2013 Description Base rate Notes category 04039059 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 59,2 EUR/100 kg/net E and cream, whether or not concentrated, unsweetened, with a fat content by weight of > 6 % (excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) 04039061 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 0,17 EUR/kg + E and cream, whether or not concentrated, sweetened, with a fat content by weight 21,1 EUR/100 kg/net of ≤ 3 % (excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) 04039063 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 0,20 EUR/kg + E and cream, whether or not concentrated, sweetened, with a fat content by weight 21,1 EUR/100 kg/net of > 3 % but ≤ 6 % (excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) 04039069 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 0,54 EUR/kg + E and cream, whether or not concentrated, sweetened, with a fat content by weight 21,1 EUR/100 kg/net of > 6 % (excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) 04039071 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 8,3 + 95 EUR/ E and cream, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, 100 kg/net in solid forms, with a fat content by weight of ≤ 1,5 % (excl. yogurt) 04039073 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 8,3 + 130,4 EUR/ E and cream, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, 100 kg/net in solid forms, with a fat content by weight of > 1,5 % but ≤ 27 % (excl. yogurt) & /en 87  Staging CN 2013 Description Base rate Notes category 04039079 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 8,3 + 168,8 EUR/ E and cream, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, 100 kg/net in solid forms, with a fat content by weight of > 27 % (excl. yogurt) 04039091 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 8,3 + 12,4 EUR/ E and cream, whether or not concentrated, flavoured or with added fruit, nuts or 100 kg/net cocoa, whether or not sweetened, with a fat content by weight of ≤ 3 % (excl. in solid forms and yogurt) 04039093 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 8,3 + 17,1 EUR/ E and cream, whether or not concentrated, flavoured or with added fruit, nuts or 100 kg/net cocoa, whether or not sweetened, with a fat content by weight of > 3 % but ≤ 6 % (excl. in solid forms and yogurt) 04039099 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk 8,3 + 26,6 EUR/ E and cream, whether or not concentrated, flavoured or with added fruit, nuts or 100 kg/net cocoa, whether or not sweetened, with a fat content by weight of > 6 % (excl. in solid forms and yogurt) 04041002 Whey and modified whey, in powder, granules or other solid forms, without added 7 EUR/100 kg/net E sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 % by weight and a fat content, by weight, of ≤ 1,5 % & /en 88  Staging CN 2013 Description Base rate Notes category 04041004 Whey and modified whey, in powder, granules or other solid forms, without added 135,7 EUR/ E sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" 100 kg/net of ≤ 15 % by weight and a fat content, by weight, of > 1,5 and ≤ 27 % 04041006 Whey and modified whey, in powder, granules or other solid forms, without added 167,2 EUR/ E sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" 100 kg/net of ≤ 15 % by weight and a fat content, by weight, of > 27 % 04041012 Whey and modified whey, in powder, granules or other solid forms, without added 100,4 EUR/ E sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" 100 kg/net of > 15 % by weight and a fat content, by weight, of ≤ 1,5 % 04041014 Whey and modified whey, in powder, granules or other solid forms, without added 135,7 EUR/ E sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" 100 kg/net of > 15 % by weight and a fat content, by weight, of > 1,5 % and ≤ 27 % 04041016 Whey and modified whey, in powder, granules or other solid forms, without added 167,2 EUR/ E sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" 100 kg/net of > 15 % by weight and a fat content, by weight, of > 27 % 04041026 Whey and modified whey, in powder, granules or other solid forms, with added 0,07 EUR/kg/net + E sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" 16,8 EUR/100 kg/net of ≤ 15 % by weight and a fat content, by weight, of ≤ 1,5 % & /en 89  Staging CN 2013 Description Base rate Notes category 04041028 Whey and modified whey, in powder, granules or other solid forms, with added 1,31 EUR/kg/net + E sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" 22 EUR/100 kg/net of ≤ 15 % by weight and a fat content, by weight, of > 1,5 % and ≤ 27 % 04041032 Whey and modified whey, in powder, granules or other solid forms, with added 1,62 EUR/kg/net + E sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" 22 EUR/100 kg/net of ≤ 15 % by weight and a fat content, by weight, of > 27 % 04041034 Whey and modified whey, in powder, granules or other solid forms, with added 0,95 EUR/kg/net + E sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" 22 EUR/100 kg/net of > 15 % by weight and a fat content, by weight, of ≤ 1,5 % 04041036 Whey and modified whey, in powder, granules or other solid forms, with added 1,31 EUR/kg/net + E sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" 22 EUR/100 kg/net of > 15 % by weight and a fat content, by weight, of > 1,5 % and ≤ 27 % 04041038 Whey and modified whey, in powder, granules or other solid forms, with added 1,62 EUR/kg/net + E sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" 22 EUR/100 kg/net of > 15 % by weight and a fat content, by weight, of > 27 % 04041048 Whey and modified whey, whether or not concentrated, not containing added sugar 0,07 EUR/kg/net E or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 % and of a fat content, by weight, of ≤ 1,5 % (excl. in powder, granules or other solid forms) & /en 90  Staging CN 2013 Description Base rate Notes category 04041052 Whey and modified whey, whether or not concentrated, not containing added sugar 135,7 EUR/ E or other sweetening matter, of a protein content "nitrogen content x 6.38", by 100 kg/net weight of ≤ 15 % and of a fat content, by weight, of > 1,5 % and ≤ 27 % (excl. in powder, granule or other solid forms) 04041054 Whey and modified whey, whether or not concentrated, not containing added sugar 167,2 EUR/ E or other sweetening matter, of a protein content "nitrogen content x 6.38", by 100 kg/net weight of ≤ 15 % and of a fat content, by weight, of > 27 % (excl. in powder, granules or other solid forms) 04041056 Whey and modified whey, whether or not concentrated, not containing added sugar 100,4 EUR/ E or other sweetening matter, of a protein content "nitrogen content x 6.38", by 100 kg/net weight of > 15 % and of a fat content, by weight, of ≤ 1,5 % (excl. in powder, granules or other solid forms) 04041058 Whey and modified whey, whether or not concentrated, not containing added sugar 135,7 EUR/ E or other sweetening matter, of a protein content "nitrogen content x 6.38", by 100 kg/net weight of > 15 % and of a fat content, by weight, of > 1,5 % and ≤ 27 % (excl. in powder, granules or other solid forms) 04041062 Whey and modified whey, whether or not concentrated, not containing added sugar 167,2 EUR/ E or other sweetening matter, of a protein content "nitrogen content x 6.38", by 100 kg/net weight of > 15 % and of a fat content, by weight, of > 27 % (excl. in powder, granules or other solid forms) & /en 91  Staging CN 2013 Description Base rate Notes category 04041072 Whey and modified whey, whether or not concentrated, containing added sugar or 0,07 EUR/kg/net + E other sweetening matter, of a protein content "nitrogen content x 6.38", by weight 16,8 EUR/100 kg/net of ≤ 15 % and of a fat content, by weight, of ≤ 1,5 % (excl. in powder, granules or other solid forms) 04041074 Whey and modified whey, whether or not concentrated, containing added sugar or 1,31 EUR/kg/net + E other sweetening matter, of a protein content "nitrogen content x 6.38", by weight 22 EUR/100 kg/net of ≤ 15 % and of a fat content, by weight, of > 1,5 % and ≤ 27 % (excl. in powder, granules or other solid forms) 04041076 Whey and modified whey, whether or not concentrated, containing added sugar or 1,62 EUR/kg/net + E other sweetening matter, of a protein content "nitrogen content x 6.38", by weight 22 EUR/100 kg/net of ≤ 15 % and of a fat content, by weight, of > 27 % (excl. in powder, granules or other solid forms) 04041078 Whey and modified whey, whether or not concentrated, containing added sugar or 0,95 EUR/kg/net + E other sweetening matter, of a protein content "nitrogen content x 6.38", by weight 22 EUR/100 kg/net of > 15 % and of a fat content, by weight, of ≤ 1,5 % (excl. in powder, granules or other solid forms) & /en 92  Staging CN 2013 Description Base rate Notes category 04041082 Whey and modified whey, whether or not concentrated, containing added sugar or 1,31 EUR/kg/net + E other sweetening matter, of a protein content "nitrogen content x 6.38", by weight 22 EUR/100 kg/net of > 15 % and of a fat content, by weight, of > 1,5 % and ≤ 27 % (excl. in powder, granules or other solid forms) 04041084 Whey and modified whey, whether or not concentrated, containing added sugar or 1,62 EUR/kg/net + 22 E other sweetening matter, of a protein content "nitrogen content x 6.38", by weight EUR/100 kg/net of > 15 % and of a fat content, by weight, of > 27 % (excl. in powder, granules or other solid forms) 04049021 Products consisting of natural milk constituents, not containing added sugar or 100,4 EUR/ E other sweetening matter, of a fat content, by weight, of ≤ 1,5 %, n.e.s. 100 kg/net 04049023 Products consisting of natural milk constituents, not containing added sugar or 135,7 EUR/100 E other sweetening matter, of a fat content, by weight, of > 1,5 % but ≤ 27 %, n.e.s. kg/net 04049029 Products consisting of natural milk constituents, not containing added sugar or 167,2 EUR/ E other sweetening matter, of a fat content, by weight, of > 27 %, n.e.s. 100 kg/net 04049081 Products consisting of natural milk constituents, with added sugar or other 0,95 EUR/kg/net + E sweetening matter, of a fat content, by weight, of ≤ 1,5 %, n.e.s. 22 EUR/100 kg/net & /en 93  Staging CN 2013 Description Base rate Notes category 04049083 Products consisting of natural milk constituents, with added sugar or other 1,31 EUR/kg/net + E sweetening matter, of a fat content, by weight, of > 1,5 % but ≤ 27 %, n.e.s. 22 EUR/100 kg/net 04049089 Products consisting of natural milk constituents, with added sugar or other 1,62 EUR/kg/net + E sweetening matter, of a fat content, by weight, of > 27 %, n.e.s. 22 EUR/100 kg/net 04051011 Natural butter of a fat content, by weight, of ≥ 80 % but ≤ 85 %, in immediate 189,6 EUR/ FP30 % packings of a net content of ≤ 1 kg (excl. dehydrated butter and ghee) 100 kg/net 04051019 Natural butter of a fat content, by weight, of ≥ 80 % but ≤ 85 % (excl. in immediate 189,6 EUR/ FP30 % packings of a net content of ≤ 1 kg, and dehydrated butter and ghee) 100 kg/net 04051030 Recombined butter of a fat content, by weight, of ≥ 80 % but ≤ 85 % (excl. 189,6 EUR/ FP30 % dehydrated butter and ghee) 100 kg/net 04051050 Whey butter of a fat content, by weight, of ≥ 80 % but ≤ 85 % (excl. dehydrated 189,6 EUR/ FP30 % butter and ghee) 100 kg/net 04051090 Butter of a fat content, by weight, of > 85 % but ≤ 95 % (excl. dehydrated butter 231,3 EUR/ FP30 % and ghee) 100 kg/net 04052010 Dairy spreads of a fat content, by weight, of ≥ 39 % but < 60 % 9 + EA 10 04052030 Dairy spreads of a fat content, by weight, of ≥ 60 % but ≤ 75 % 9 + EA 10 & /en 94  Staging CN 2013 Description Base rate Notes category 04052090 Dairy spreads of a fat content, by weight, of > 75 % but < 80 % 189,6 EUR/ 10 100 kg/net 04059010 Fats and oils derived from milk, of a fat content, by weight, of ≥ 99,3 % and of a 231,3 EUR/ E water content, by weight, of ≤ 0,5 % 100 kg/net 04059090 Fats and oils derived from milk, dehydrated butter and ghee (excl. of a fat content, 231,3 EUR/ E by weight, of ≥ 99,3 % and a water content, by weight, of ≤ 0,5 %, and natural 100 kg/net butter, recombined butter and whey butter) 04061020 Fresh cheese "unripened or uncured cheese", incl. whey cheese and curd of a fat 185,2 EUR/ CE/E E for content, by weight, of ≤ 40 % 100 kg/net mozzarell a 04061080 Fresh cheese "unripened or uncured cheese", incl. whey cheese and curd of a fat 221,2 EUR/ CE content, by weight, of > 40 % 100 kg/net 04062010 Glarus herb cheese, grated or powdered 7,7 CE 04062090 Grated or powdered cheese (excl. glarus herb cheese, known as Schabziger) 188,2 EUR/ CE 100 kg/net & /en 95  Staging CN 2013 Description Base rate Notes category 04063010 Processed cheese, not grated or powdered, in the manufacture of which no cheeses 144,9 EUR/100 CE other than Emmentaler, Gruyère and Appenzell have been used and which may kg/net contain, as an addition, Glarus herb cheese "known as Schabziger"; put up for retail sale, of a fat content by weight in the dry matter of ≤ 56 % 04063031 Processed cheese, not grated or powdered, of a fat content, by weight, of ≤ 36 % 139,1 EUR/ CE and of a fat content, by weight, in the dry matter of ≤ 48 % (excl. processed cheese 100 kg/net mixtures made from Emmentaler, Gruyère and Appenzell, with or without the addition of Glarus herb cheese known as schabziger, put up for retail sale) 04063039 Processed cheese, not grated or powdered, of a fat content, by weight, of ≤ 36 % 144,9 EUR/ CE and of a fat content, by weight, in the dry matter of > 48 % (excl. processed cheese 100 kg/net mixtures made from Emmentaler, Gruyère and Appenzell, with or without the addition of Glarus herb cheese known as schabziger, put up for retail sale, of a fat content by weight in the dry matter of ≤ 56 %) 04063090 Processed cheese, not grated or powdered, of a fat content, by weight, of > 36 % 215 EUR/100 kg/net CE (excl. processed cheese mixtures made from Emmentaler, Gruyère and Appenzell, with or without the addition of Glarus herb cheese known as Schabziger, put up for retail sale, of a fat content by weight in the dry matter of ≤ 56 % 04064010 Roquefort 140,9 EUR/ CE 100 kg/net & /en 96  Staging CN 2013 Description Base rate Notes category 04064050 Gorgonzola 140,9 EUR/ CE 100 kg/net 04064090 Blue-veined cheese and other cheese containing veins produced by "Penicillium 140,9 EUR/ CE roqueforti" (excl. roquefort and gorgonzola) 100 kg/net 04069001 Cheese for processing (excl. fresh cheese, incl. whey cheese, curd, processed 167,1 EUR/ CE cheese, blue-veined cheese and other cheese containing veins produced by 100 kg/net "Penicillium roqueforti", and grated or powdered cheese): 04069013 Emmentaler (excl. grated or powdered and that for processing) 171,7 EUR/ CE 100 kg/net 04069015 Gruyère and Sbrinz (excl. grated or powdered and those for processing) 171,7 EUR/ CE 100 kg/net 04069017 Bergkäse and Appenzell (excl. grated or powdered and those for processing) 171,7 EUR/ CE 100 kg/net 04069018 Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine (excl. grated or 171,7 EUR/ CE powdered and for processing) 100 kg/net 04069019 Glarus herb cheese "known as Schabziger" made from skimmed milk and mixed 7,7 CE with finely ground herbs (excl. grated or powdered and for processing) & /en 97  Staging CN 2013 Description Base rate Notes category 04069021 Cheddar (excl. grated or powdered and for processing) 167,1 EUR/100 CE kg/net 04069023 Edam (excl. grated or powdered and for processing) 151 EUR/100 kg/net CE 04069025 Tilsit (excl. grated or powdered and for processing) 151 EUR/100 kg/net CE 04069027 Butterkäse (excl. grated or powdered and for processing) 151 EUR/100 kg/net CE 04069029 Kashkaval (excl. grated or powdered and for processing) 151 EUR/100 kg/net CE 04069032 Feta (excl. for processing) 151 EUR/100 kg/net CE 04069035 Kefalo-Tyri (excl. grated or powdered and for processing) 151 EUR/100 kg/net CE 04069037 Finlandia (excl. grated or powdered and for processing) 151 EUR/100 kg/net CE 04069039 Jarlsberg (excl. grated or powdered and for processing) 151 EUR/100 kg/net CE 04069050 Sheep's or buffalo milk cheese, in containers containing brine, or in sheepskin or 151 EUR/100 kg/net CE goatskin bottles (excl. feta) 04069061 Grana Padano and Parmigiano Reggiano, of a fat content by weight of ≤ 40 % and a 188,2 EUR/ CE water content, by weight, of non-fatty matter of ≤ 47 % (excl. grated or powdered 100 kg/net and for processing) & /en 98  Staging CN 2013 Description Base rate Notes category 04069063 Fiore Sardo and Pecorino, of a fat content by weight of ≤ 40 % and a water content, 188,2 EUR/ CE by weight, of non-fatty matter of ≤ 47 % (excl. grated or powdered and for 100 kg/net processing) 04069069 Cheese of a fat content by weight of ≤ 40 % and a water content, by weight, of non- 188,2 EUR/ CE fatty matter of ≤ 47 %, n.e.s. 100 kg/net 04069073 Provolone of a fat content by weight of ≤ 40 % and a water content, by weight, of 151 EUR/100 kg/net CE non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) 04069075 Asiago, Caciocavallo, Montasio and Ragusano, of a fat content by weight of ≤ 40 % 151 EUR/100 kg/net CE and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) 04069076 Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo and Samsø, of a fat content by 151 EUR/100 kg/net CE weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) 04069078 Gouda, of a fat content by weight of ≤ 40 % and a water content, by weight, of non- 151 EUR/100 kg/net CE fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) & /en 99  Staging CN 2013 Description Base rate Notes category 04069079 Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin and Taleggio, of a fat content 151 EUR/100 kg/net CE by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) 04069081 Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby and 151 EUR/100 kg/net CE Monterey, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) 04069082 Camembert, of a fat content by weight of ≤ 40 % and a water content, by weight, of 151 EUR/100 kg/net CE non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) 04069084 Brie, of a fat content by weight of ≤ 40 % and a water content, by weight, of non- 151 EUR/100 kg/net CE fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) 04069085 Kefalograviera and Kasseri, of a fat content by weight of ≤ 40 % and a water 151 EUR/100 kg/net CE content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) 04069086 Cheese, of a fat content by weight of ≤ 40 % and a water content, by weight, of 151 EUR/100 kg/net CE non-fatty matter of > 47 % but ≤ 52 %, n.e.s. & /en 100  Staging CN 2013 Description Base rate Notes category 04069087 Cheese, of a fat content by weight of ≤ 40 % and a water content, by weight, of 151 EUR/100 kg/net CE non-fatty matter of > 52 % but ≤ 62 %, n.e.s. 04069088 Cheese, of a fat content by weight of ≤ 40 % and a water content, by weight, of 151 EUR/100 kg/net CE non-fatty matter of > 62 % but ≤ 72 %, n.e.s. 04069093 Cheese, of a fat content by weight of ≤ 40 % and a water content, by weight, of 185,2 EUR/ CE non-fatty matter of > 72 %, n.e.s. 100 kg/net 04069099 Cheese of a fat content by weight of > 40 %, n.e.s. 221,2 EUR/ CE 100 kg/net 04071100 Fertilised eggs for incubation, of domestic fowls 35 EUR/1 000 p/st 4 04071911 Fertilised eggs for incubation, of domestic turkeys or domestic geese 105 EUR/1 000 p/st 4 04071919 Fertilised poultry eggs for incubation (excl. of turkeys, geese and fowls) 35 EUR/1 000 p/st 4 04071990 Fertilised birds' eggs for incubation (excl. of poultry) 7,7 0 04072100 Fresh eggs of domestic fowls, in shell (excl. fertilised for incubation) 30,4 EUR/100 kg/net 4-EG 04072910 Fresh poultry eggs, in shell (excl. of fowls, and fertilised for incubation) 30,4 EUR/100 kg/net 4 04072990 Fresh birds' eggs, in shell (excl. of poultry, and fertilised for incubation) 7,7 4 04079010 Poultry eggs, in shell, preserved or cooked 30,4 EUR/100 kg/net 4-EG & /en 101  Staging CN 2013 Description Base rate Notes category 04079090 Birds' eggs, in shell, preserved or cooked (excl. of poultry) 7,7 4 04081120 Egg yolks, dried, not suitable for human consumption, whether or not containing Free 0 added sugar or other sweetening matter 04081180 Egg yolks, dried, for human consumption, whether or not containing added sugar or 142,3 EUR/ EG1 other sweetening matter 100 kg/net 04081920 Egg yolks, fresh, cooked by steaming or boiling in water, moulded, frozen or Free 0 otherwise preserved, whether or not containing added sugar or other sweetening matter, unsuitable for human consumption (excl. dried) 04081981 Egg yolks, liquid, suitable for human consumption, whether or not containing 62 EUR/100 kg/net EG1 added sugar or other sweetening matter 04081989 Egg yolks (other than liquid), frozen or otherwise preserved, suitable for human 66,3 EUR/100 kg/net EG1 consumption, whether or not containing added sugar or other sweetening matter (excl. dried) 04089120 Dried birds' eggs, not in shell, whether or not containing added sugar or other Free 0 sweetening matter, not suitable for human consumption (excl. egg yolks) 04089180 Dried birds' eggs, not in shell, whether or not containing added sugar or other 137,4 EUR/ EG1 sweetening matter, suitable for human consumption (excl. egg yolks) 100 kg/net & /en 102  Staging CN 2013 Description Base rate Notes category 04089920 Birds' eggs, not in shell, fresh, cooked by steaming or by boiling in water, moulded, Free 0 frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter, not suitable for human consumption (excl. dried and egg yolks) 04089980 Birds' eggs, not in shell, fresh, cooked by steaming or by boiling in water, moulded, 35,3 EUR/100 kg/net EG1 frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter, suitable for human consumption (excl. dried and egg yolks) 04090000 Natural honey 17,3 HY 04100000 Turtles' eggs, birds' nests and other edible products of animal origin, n.e.s. 7,7 4 05010000 Human hair, unworked, whether or not washed or scoured; waste of human hair Free 0 05021000 Pigs', hogs' or boars' bristles and waste of such bristles Free 0 05029000 Badger and other brush making hair and waste thereof Free 0 05040000 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, Free 0 fresh, chilled, frozen, salted, in brine, dried or smoked 05051010 Raw feathers used for stuffing and down, whether or not de-dusted, disinfected or Free 0 simply cleaned & /en 103  Staging CN 2013 Description Base rate Notes category 05051090 Feathers used for stuffing and down, thoroughly cleaned and treated for Free 0 preservation 05059000 Skins and other parts of birds, with their feathers or down, feathers and parts of Free 0 feathers, whether or not with trimmed edges, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers (ex cl. feathers used for stuffing and down) 05061000 Ossein and bones treated with acid Free 0 05069000 Bones and horn-cores and their powder and waste, unworked, defatted, Free 0 degelatinised or simply prepared (excl. ossein and bones treated with acid and cut to shape) 05071000 Ivory, unworked or simply prepared, its powder and waste (excl. cut to shape) Free 0 05079000 Tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws Free 0 and beaks, unworked or simply prepared, their powder and waste (excl. cut to shape and ivory) 05080000 Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle- Free 0 bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape & /en 104  Staging CN 2013 Description Base rate Notes category 05100000 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; Free 0 glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved 05111000 Bovine semen Free 0 05119110 Fish waste Free 0 05119190 Products of fish or crustaceans, molluscs or other aquatic invertebrates (excl. fish Free 0 waste); dead fish, crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption 05119910 Sinews or tendons of animal origin, parings and similar waste of raw hides or skins Free 0 05119931 Raw natural sponges of animal origin Free 0 05119939 Natural sponges of animal origin (excl. raw) 5,1 0 05119985 Animal products, n.e.s.; dead animals, unfit for human consumption (excl. fish, Free 0 crustaceans, molluscs and other aquatic invertebrates) 06011010 Dormant hyacinth bulbs 5,1 4 06011020 Dormant narcissi bulbs 5,1 4 & /en 105  Staging CN 2013 Description Base rate Notes category 06011030 Dormant tulip bulbs 5,1 4 06011040 Dormant gladioli bulbs 5,1 4 06011090 Dormant bulbs, tubers, tuberous roots, corms, crowns and rhizomes (excl. those 5,1 4 used for human consumption, hyacinth, narcissi, tulip, gladioli and chicory plants and roots) 06012010 Chicory plants and roots (excl. chicory roots of the variety cichorium intybus Free 0 sativum) 06012030 Orchid, hyacinth, narcissi and tulip bulbs, in growth or in flower 9,6 4 06012090 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower 6,4 4 (excl. those used for human consumption, orchids, hyacinths, narcissi, tulips and chicory plants and roots) 06021010 Unrooted vine cuttings and slips Free 0 06021090 Unrooted cuttings and slips (excl. vines) 4 0 06022010 Vine slips, grafted or rooted Free 0 06022090 Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts 8,3 4 (excl. vine slips) 06023000 Rhododendrons and azaleas, grafted or not 8,3 4 & /en 106  Staging CN 2013 Description Base rate Notes category 06024000 Roses, whether or not grafted 8,3 4 06029010 Mushroom spawn 8,3 4 06029020 Pineapple plants Free 0 06029030 Vegetable and strawberry plants 8,3 4 06029041 Live forest trees 8,3 4 06029045 Outdoor rooted cuttings and young plants of trees, shrubs and bushes (excl. fruit, 6,5 4 nut and forest trees) 06029049 Outdoor trees, shrubs and bushes, incl. their roots (excl. cuttings, slips and young 8,3 4 plants, and fruit, nut and forest trees) 06029050 Live outdoor plants, incl. their roots (excl. bulbs, tubers, tuberous roots, corms, 8,3 4 crowns and rhizomes, incl. chicory plants and roots, unrooted cuttings, slips, rhododendrons, azaleas, roses, mushroom spawn, pineapple plants, vegetable and strawberry plants, trees, shrubs and bushes) 06029070 Indoor rooted cuttings and young plants (excl. cacti) 6,5 4 06029091 Indoor flowering plants with buds or flowers (excl. cacti) 6,5 4 06029099 Live indoor plants and cacti (excl. rooted cuttings, young plants and flowering 6,5 4 plants with buds or flowers) & /en 107  Staging CN 2013 Description Base rate Notes category 06031100 Fresh cut roses and buds, of a kind suitable for bouquets or for ornamental purposes From 1 January 7 to 31 May : 8,5 ; from 1 June to 31 October : 12 ; from 1 November to 31 December: 8,5) 06031200 Fresh cut carnations and buds, of a kind suitable for bouquets or for ornamental From 1 January 7 purposes to 31 May : 8,5 ; from 1 June to 31 October : 12 ; from 1 November to 31 December: 8,5) 06031300 Fresh cut orchids and buds, of a kind suitable for bouquets or for ornamental From 1 January 7 purposes to 31 May : 8,5 ; from 1 June to 31 October : 12 ; from 1 November to 31 December: 8,5) & /en 108  Staging CN 2013 Description Base rate Notes category 06031400 Fresh cut chrysanthemums and buds, of a kind suitable for bouquets or for From 1 January 7 ornamental purposes to 31 May : 8,5 ; from 1 June to 31 October : 12 ; from 1 November to 31 December: 8,5) 06031500 Fresh cut lilies "Lilium spp." and buds, of a kind suitable for bouquets or for From 1 January 7 ornamental purposes to 31 May : 8,5 ; from 1 June to 31 October : 12 ; from 1 November to 31 December: 8,5) 06031910 Fresh cut gladioli and buds, of a kind suitable for bouquets or for ornamental From 1 January 7 purposes to 31 May : 8,5 ; from 1 June to 31 October : 12 ; from 1 November to 31 December: 8,5) & /en 109  Staging CN 2013 Description Base rate Notes category 06031980 Fresh cut flowers and buds, of a kind suitable for bouquets or for ornamental From 1 January 7 purposes (excl. roses, carnations, orchids, gladioli, chrysanthemums and lilies) to 31 May : 8,5 ; from 1 June to 31 October : 12 ; from 1 November to 31 December: 8,5) 06039000 Dried, dyed, bleached, impregnated or otherwise prepared cut flowers and buds, of 10 4 a kind suitable for bouquets or for ornamental purposes 06042011 Reindeer moss, suitable for bouquets or ornamental purposes, fresh Free 0 06042019 Mosses and lichens, suitable for bouquets or ornamental purposes, fresh (excl. 5 4 reindeer moss) 06042020 Fresh Christmas trees 2,5 0 06042040 Fresh conifer branches, suitable for bouquets or ornamental purposes 2,5 0 06042090 Foliage, branches and other parts of plants, without flowers or flower buds, and 2 0 grasses, fresh, suitable for bouquets or ornamental purposes (excl. Christmas trees and conifer branches) 06049011 Reindeer moss, suitable for bouquets or ornamental purposes, dried, dyed, Free 0 bleached, impregnated or otherwise prepared & /en 110  Staging CN 2013 Description Base rate Notes category 06049019 Mosses and lichens, suitable for bouquets or ornamental purposes, dried, dyed, 5 4 bleached, impregnated or otherwise prepared (excl. reindeer moss) 06049091 Foliage, branches and other parts of plants, without flowers or flower buds, and Free 0 grasses, suitable for bouquets or ornamental purposes, dried 06049099 Foliage, branches and other parts of plants, without flowers or buds, and grasses, 10,9 7 suitable for bouquets or for ornamental purposes, dyed, bleached, impregnated or otherwise prepared (excl. dried) 07011000 Seed potatoes 4,5 0 07019010 Potatoes for manufacture of starch, fresh or chilled 5,8 4 07019050 Fresh or chilled new potatoes from 1 January to 30 June From 1 January 7 to 15 May: 9,6 ; from 16 May to 30 June: 13,4 07019090 Potatoes, fresh or chilled (excl. new potatoes from 1 January to 30 June, seed 11,5 7 potatoes and potatoes for manufacture of starch) & /en 111  Staging CN 2013 Description Base rate Notes category 07020000 Tomatoes, fresh or chilled See Annex 2 of 7/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 07031011 Onion sets, fresh or chilled 9,6 4 07031019 Onions, fresh or chilled (excl. sets) 9,6 8 07031090 Shallots, fresh or chilled 9,6 4 07032000 Garlic, fresh or chilled 9,6 + 120 EUR/ GC 100 kg/net 07039000 Leeks and other alliaceous vegetables, fresh or chilled (excl. onions, shallots and 10,4 7 garlic) 07041000 Fresh or chilled cauliflowers and headed broccoli From 1 January 7 to 14 April : 9,6; from 15 April to 30 November: 13,6; from 1 to 31 December: 9,6 & /en 112  Staging CN 2013 Description Base rate Notes category 07042000 Brussels sprouts, fresh or chilled 12 7 07049010 White and red cabbages, fresh or chilled 12 MIN 0,4 EUR/ 7 100 kg/net 07049090 Kohlrabi, kale and similar edible brassicas, fresh or chilled (excl. cauliflowers, 12 7 headed broccoli, Brussels sprouts, white and red cabbages) 07051100 Fresh or chilled cabbage lettuce From 1 January 7 to 31 March: 10,4; from 1 April to 30 November: 12; from 1 to 31 December: 10,4 07051900 Fresh or chilled lettuce (excl. cabbage lettuce) 10,4 7 07052100 Fresh or chilled witloof chicory 10,4 7 07052900 Fresh or chilled chicory (excl. witloof chicory) 10,4 7 07061000 Fresh or chilled carrots and turnips 13,6 7 & /en 113  Staging CN 2013 Description Base rate Notes category 07069010 Fresh or chilled celeriac "rooted celery or German celery" From 1 January 7 to 30 April : 13,6; from 1 May to 30 September: 10,4; from 1 October to 31 December: 13,6 07069030 Fresh or chilled horse-radish "Cochlearia armoracia" 12 7 07069090 Fresh or chilled salad beetroot, salsify, radishes and similar edible roots (excl. 13,6 7 carrots, turnips, celeriac and horse-radish) 07070005 Cucumbers, fresh or chilled See Annex 2 of 10/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 07070090 Fresh or chilled gherkins 12,8 7 & /en 114  Staging CN 2013 Description Base rate Notes category 07081000 Fresh or chilled peas "Pisum sativum", shelled or unshelled From 1 January 7 to 31 May: 8; from 1 June to 31 August: 13,6; from 1 September to 31 December: 8 07082000 Fresh or chilled beans "Vigna spp., Phaseolus spp.", shelled or unshelled From 1 January 7 to 30 June: 10,4; from 1 July to 30 September: 13,6; from 1 October to 31 December: 10,4 07089000 Fresh or chilled leguminous vegetables, shelled or unshelled (excl. peas "Pisum 11,2 7 sativum" and beans "Vigna spp., Phaseolus spp.") 07092000 Fresh or chilled asparagus 10,2 7 07093000 Fresh or chilled aubergines "eggplants" 12,8 7 07094000 Fresh or chilled celery (excl. celeriac) 12,8 7 07095100 Fresh or chilled mushrooms of the genus "Agaricus" 12,8 7 & /en 115  Staging CN 2013 Description Base rate Notes category 07095910 Fresh or chilled chanterelles 3,2 0 07095930 Fresh or chilled flap mushrooms 5,6 4 07095950 Fresh or chilled truffles 6,4 4 07095990 Fresh or chilled edible mushrooms (excl. chanterelles, flap mushrooms, mushrooms 6,4 4 of the genus "Agaricus" and truffles) 07096010 Fresh or chilled sweet peppers 7,2 4 07096091 Fresh or chilled fruits of genus Capsicum for industrial manufacture of capsicin or Free 0 capsicum oleoresin dyes 07096095 Fresh or chilled fruits of genus Capsicum or Pimenta for industrial manufacture of Free 0 essential oils or resinoids 07096099 Fresh or chilled fruits of genus Capsicum or Pimenta (excl. for industrial 6,4 4 manufacture of capsicin or capsicum oleoresin dyes, for industrial manufacture of essential oils or resinoids, and sweet peppers) 07097000 Fresh or chilled spinach, New Zealand spinach and orache spinach 10,4 7 & /en 116  Staging CN 2013 Description Base rate Notes category 07099100 Fresh or chilled globe artichokes See Annex 2 of 7/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 07099210 Fresh or chilled olives (excl. for oil production) 4,5 0 07099290 Fresh or chilled olives for oil production 13,1 EUR/100 kg/net 10 07099310 Fresh or chilled courgettes See Annex 2 of 0/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 07099390 Fresh or chilled pumpkins, squash and gourds "Cucurbita spp." (excl. courgettes) 12,8 7 07099910 Fresh or chilled salad vegetables (excl. lettuce and chicory) 10,4 7 07099920 Fresh or chilled chard "white beet" and cardoons 10,4 7 07099940 Fresh or chilled capers 5,6 4 07099950 Fresh or chilled fennel 8 4 & /en 117  Staging CN 2013 Description Base rate Notes category 07099960 Fresh or chilled sweetcorn 9,4 EUR/100 kg/net 10 07099990 Fresh or chilled vegetables n.e.s. 12,8 7 07101000 Potatoes, uncooked or cooked by steaming or by boiling in water, frozen 14,4 7 07102100 Shelled or unshelled peas "Pisum sativum", uncooked or cooked by steaming or by 14,4 7 boiling in water, frozen 07102200 Shelled or unshelled beans "Vigna spp., Phaseolus spp.", uncooked or cooked by 14,4 7 steaming or by boiling in water, frozen 07102900 Leguminous vegetables, shelled or unshelled, uncooked or cooked by steaming or 14,4 7 by boiling in water, frozen (excl. peas and beans) 07103000 Spinach, New Zealand spinach and orache spinach, uncooked or cooked by 14,4 7 steaming or by boiling in water, frozen 07104000 Sweetcorn, uncooked or cooked by steaming or by boiling in water, frozen 5,1 + 9,4 EUR/ 10 100 kg/net 07108010 Olives, uncooked or cooked by steaming or by boiling in water, frozen 15,2 10 07108051 Sweet peppers, uncooked or cooked by steaming or by boiling in water, frozen 14,4 7 07108059 Fruits of genus Capsicum or Pimenta, uncooked or cooked by steaming or by 6,4 4 boiling in water, frozen (excl. sweet peppers) & /en 118  Staging CN 2013 Description Base rate Notes category 07108061 Frozen mushrooms of the genus Agaricus, uncooked or cooked by steaming or by 14,4 7 boiling in water 07108069 Frozen mushrooms, uncooked or cooked by steaming or by boiling in water (excl. 14,4 7 of the genus Agaricus) 07108070 Tomatoes, uncooked or cooked by steaming or by boiling in water, frozen 14,4 7 07108080 Artichokes, uncooked or cooked by steaming or by boiling in water, frozen 14,4 7 07108085 Asparagus, whether or not cooked by boiling in water or by steaming, frozen 14,4 7 07108095 Vegetables, whether or not cooked by boiling in water or by steaming, frozen (excl. 14,4 7 potatoes, leguminous vegetables, spinach, New Zealand spinach, orache spinach, sweetcorn, olives, fruits of the genus Capsicum or of the genus Pimenta, mushrooms, tomatoes, globe artichokes and asparagus) 07109000 Mixtures of vegetables, uncooked or cooked by steaming or by boiling in water, 14,4 7 frozen 07112010 Olives provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur 6,4 4 water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. for oil production) & /en 119  Staging CN 2013 Description Base rate Notes category 07112090 Olives provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur 13,1 EUR/100 kg/net 10 water or in other preservative solutions, but unsuitable in that state for immediate consumption, for oil production 07114000 Cucumbers and gherkins provisionally preserved, e.g. by sulphur dioxide gas, in 12 7 brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 07115100 Mushrooms of the genus "Agaricus", provisionally preserved, e.g., by sulphur 9,6 + 191 EUR/ 7 dioxide gas, in brine, in sulphur water or in other preservative solutions, but 100 kg/net eda unsuitable in that state for immediate consumption 07115900 Mushrooms and truffles, provisionally preserved, e.g., by sulphur dioxide gas, in 9,6 4 brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. mushrooms of the genus "Agaricus") 07119010 Fruits of genus Capsicum or Pimenta provisionally preserved, e.g. by sulphur 6,4 4 dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. sweet pepper) 07119030 Sweetcorn provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur 5,1 + 9,4 EUR/ 10 water or in other preservative solutions, but unsuitable in that state for immediate 100 kg/net consumption & /en 120  Staging CN 2013 Description Base rate Notes category 07119050 Onions provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur 7,2 4 water or in other preservative solutions, but unsuitable in that state for immediate consumption 07119070 Capers provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur 4,8 0 water or in other preservative solutions, but unsuitable in that state for immediate consumption 07119080 Vegetables provisionally preserved, e.g., by sulphur dioxide gas, in brine, in 9,6 4 sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. olives, capers, cucumbers and gherkins, mushrooms, truffles, fruits of the genus capsicum or of the genus pimenta, other than sweet peppers, sweetcorn, onions and mixtures of vegetables) 07119090 Mixture of vegetables provisionally preserved, e.g. by sulphur dioxide gas, in brine, 12 7 in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 07122000 Dried onions, whole, cut, sliced, broken or in powder, but not further prepared 12,8 7 07123100 Dried mushrooms of the genus "Agaricus", whole, cut, sliced, broken or in powder, 12,8 7 but not further prepared & /en 121  Staging CN 2013 Description Base rate Notes category 07123200 Dried wood ears "Auricularia spp.", whole, cut, sliced, broken or in powder, but not 12,8 7 further prepared 07123300 Dried jelly fungi "Tremella spp.", whole, cut, sliced, broken or in powder, but not 12,8 7 further prepared 07123900 Dried mushrooms and truffles, whole, cut, sliced, broken or in powder, but not 12,8 7 further prepared (excl. mushrooms of the genus "Agaricus", wood ears "Auricularia spp." and jelly fungi "Tremella spp.") 07129005 Dried potatoes, whether or not cut or sliced, but not further prepared 10,2 7 07129011 Dried sweetcorn, hybrid, for sowing Free 0 07129019 Dried sweetcorn "Zea mays var. saccharata", whether or nor cut or sliced, but not 9,4 EUR/100 kg/net 7 further prepared (excl. hybrids for sowing) 07129030 Dried tomatoes, whole, cut, sliced, broken or in powder, but not further prepared 12,8 7 07129050 Dried carrots, whole, cut, sliced, broken or in powder, but not further prepared 12,8 7 07129090 Dried vegetables and mixtures of vegetables, whole, cut, sliced, broken or in 12,8 7 powder, but not further prepared (excl. potatoes, onions, mushrooms, truffles, sweetcorn, tomatoes and carrots) & /en 122  Staging CN 2013 Description Base rate Notes category 07131010 Peas, "Pisum sativum", dried and shelled, for sowing Free 0 07131090 Peas, "Pisum sativum", dried and shelled, whether or not skinned or split (excl. peas Free 0 for sowing) 07132000 Dried, shelled chickpeas "garbanzos", whether or not skinned or split Free 0 07133100 Dried, shelled beans of species "Vigna mungo [L.] Hepper or Vigna radiata [L.] Free 0 Wilczek", whether or not skinned or split 07133200 Dried, shelled small red "Adzuki" beans "Phaseolus or Vigna angularis", whether Free 0 or not skinned or split 07133310 Dried, shelled kidney beans "Phaseolus vulgaris", for sowing Free 0 07133390 Dried, shelled kidney beans "Phaseolus vulgaris", whether or not skinned or split Free 0 (excl. for sowing) 07133400 Dried, shelled bambara beans "Vigna subterranea or Voandzeia subterranea", Free 0 whether or not skinned or split 07133500 Dried, shelled cow peas "Vigna unguiculata", whether or not skinned or split Free 0 07133900 Dried, shelled beans "Vigna and Phaseolus", whether or not skinned or split (excl. Free 0 beans of species "Vigna mungo [L.] Hepper or Vigna radiata [L.] Wilczek", small red "Adzuki" beans, kidney beans, Bambara beans and cow peas) & /en 123  Staging CN 2013 Description Base rate Notes category 07134000 Dried, shelled lentils, whether or not skinned or split Free 0 07135000 Dried, shelled broad beans "Vicia faba var. major" and horse beans "Vicia faba var. 3,2 0 equina and Vicia faba var. minor", whether or not skinned or split 07136000 Dried, shelled pigeon peas "Cajanus cajan", whether or not skinned or split 3,2 0 07139000 Dried, shelled leguminous vegetables, whether or not skinned or split (excl. peas, 3,2 0 chickpeas, beans, lentils, broad beans, horse beans and pigeon peas) 07141000 Fresh, chilled, frozen or dried roots and tubers of manioc "cassava", whether or not 9,5 EUR/100 kg/net 10 sliced or in the form of pellets 07142010 Sweet potatoes, fresh, whole, for human consumption 3,8 0 07142090 Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form 6,4 EUR/100 kg/net 10 of pellets (excl. fresh whole sweet potatoes used for human consumption) 07143000 Yams "Dioscorea spp.", fresh, chilled, frozen or dried, whether or not sliced or in 9,5 EUR/100 kg/net 10 the form of pellets 07144000 Taro "Colocasia spp.", fresh, chilled, frozen or dried, whether or not sliced or in the 9,5 EUR/100 kg/net 10 form of pellets 07145000 Yautia "Xanthosoma spp.", fresh, chilled, frozen or dried, whether or not sliced or 9,5 EUR/100 kg/net 10 in the form of pellets & /en 124  Staging CN 2013 Description Base rate Notes category 07149020 Arrowroot, salep and similar roots and tubers with high starch content, fresh, 9,5 EUR/100 kg/net 10 chilled, frozen or dried, whether or not sliced or in the form of pellets (excl. manioc "cassava", sweet potatoes, yams, taro and yautia) 07149090 Jerusalem artichokes and similar roots and tubers with high inulin content, fresh, 3,8 0 chilled, frozen or dried, even sliced or in the form of pellets, and sago pith (excl. manioc, arrowroot, salep, sweet potatoes, yams, taro and yautia) 08011100 Desiccated coconuts Free 0 08011200 Fresh coconuts in the inner shell "endocarp" Free 0 08011900 Fresh coconuts, whether or not shelled or peeled (excl. in the inner shell Free 0 "endocarp") 08012100 Fresh or dried brazil nuts, in shell Free 0 08012200 Fresh or dried brazil nuts, shelled Free 0 08013100 Fresh or dried cashew nuts, in shell Free 0 08013200 Fresh or dried cashew nuts, shelled Free 0 08021110 Fresh or dried bitter almonds in shell Free 0 08021190 Fresh or dried almonds in shell (excl. bitter) 5,6 4 08021210 Fresh or dried bitter almonds, shelled Free 0 & /en 125  Staging CN 2013 Description Base rate Notes category 08021290 Fresh or dried almonds, shelled (excl. bitter) 3,5 0 08022100 Fresh or dried hazelnuts or filberts "Corylus spp.", in shell 3,2 0 08022200 Fresh or dried hazelnuts or filberts "Corylus spp.", shelled 3,2 0 08023100 Fresh or dried walnuts, in shell 4 0 08023200 Fresh or dried walnuts, shelled 5,1 4 08024100 Fresh or dried chestnuts "Castanea spp.", in shell 5,6 4 08024200 Fresh or dried chestnuts "Castanea spp.", shelled 5,6 4 08025100 Fresh or dried pistachios, in shell 1,6 0 08025200 Fresh or dried pistachios, shelled 1,6 0 08026100 Fresh or dried macadamia nuts, in shell 2 0 08026200 Fresh or dried macadamia nuts, shelled 2 0 08027000 Fresh or dried kola nuts "Cola spp.", whether or not shelled or peeled Free 0 08028000 Fresh or dried areca nuts, whether or not shelled or peeled Free 0 08029010 Fresh or dried pecans, whether or not shelled or peeled Free 0 08029050 Pine nuts, fresh or dried, whether or not shelled or peeled 3,2 0 & /en 126  Staging CN 2013 Description Base rate Notes category 08029085 Nuts, fresh or dried, whether or not shelled or peeled (excl. coconuts, Brazil nuts, 3,2 0 cashew nuts, almonds, hazelnuts, walnuts, chestnuts "Castania spp.", pistachios, pecans, areca "betel" nuts, cola nuts, pine nuts and macadamia nuts) 08031010 Plantains, fresh 16 10 08031090 Plantains, dried 16 10 08039010 Bananas, fresh (excl. plantains) 136 EUR/1 000 kg/ BA 75EUR/t net at EIF 08039090 Bananas, dried (excl. plantains) 16 10 08041000 Fresh or dried dates 7,7 4 08042010 Fresh figs 5,6 4 08042090 Dried figs 8 4 08043000 Fresh or dried pineapples 5,8 4 08044000 Fresh or dried avocados From 1 January 4 to 31 May : 4; from 1 June to 30 November: 5,1; from 1 to 31 December: 4 & /en 127  Staging CN 2013 Description Base rate Notes category 08045000 Fresh or dried guavas, mangoes and mangosteens Free 0 08051020 Fresh sweet oranges See Annex 2 of 10 Commission Implementation Regulation No 927/2012 of 9 October 2012 08051080 Fresh or dried oranges (excl. fresh sweet oranges) See Annex 2 of 10 Commission Implementation Regulation No 927/2012 of 9 October 2012 08052010 Fresh or dried clementines See Annex 2 of 10 Commission Implementation Regulation No 927/2012 of 9 October 2012 & /en 128  Staging CN 2013 Description Base rate Notes category 08052030 Fresh or dried monreales and satsumas See Annex 2 of 10 Commission Implementation Regulation No 927/2012 of 9 October 2012 08052050 Fresh or dried mandarins and wilkings See Annex 2 of 10 Commission Implementation Regulation No 927/2012 of 9 October 2012 08052070 Fresh or dried tangerines See Annex 2 of 10 Commission Implementation Regulation No 927/2012 of 9 October 2012 & /en 129  Staging CN 2013 Description Base rate Notes category 08052090 Fresh or dried tangelos, ortaniques, malaquinas and similar citrus hybrids (excl. See Annex 2 of 10 clementines, monreales, satsumas, mandarins, wilkings and tangerines) Commission Implementation Regulation No 927/2012 of 9 October 2012 08054000 Fresh or dried grapefruit 1,5 % 0 08055010 Fresh or dried lemons "Citrus limon, Citrus limonum" See Annex 2 of 7 Commission Implementation Regulation No 927/2012 of 9 October 2012 08055090 Fresh or dried limes "Citrus aurantifolia, Citrus latifolia" 12,8 7 08059000 Fresh or dried citrus fruit (excl. oranges, lemons "Citrus limon, Citrus limonum", 12,8 7 limes "Citrus aurantifolia, Citrus latifolia", grapefruit, mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids) & /en 130  Staging CN 2013 Description Base rate Notes category 08061010 Fresh table grapes See Annex 2 of 0/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 08061090 Fresh grapes (excl. table grapes) From 1 January 10 to 14 July : 14,4; from 15 July to 31 October: 17,6; from 1 November to 31 December: 14,4 08062010 Currants 2,4 0 08062030 Sultanas 2,4 0 08062090 Dried grapes (excl. currants and sultanas) 2,4 0 08071100 Fresh watermelons 8,8 7 08071900 Fresh melons (excl. watermelons) 8,8 7 08072000 Fresh pawpaws "papayas" Free 0 & /en 131  Staging CN 2013 Description Base rate Notes category 08081010 Fresh cider apples, in bulk, from 16 September to 15 December 7,2 10 MIN 0,36 EUR/ 100 kg/net 08081080 Fresh apples (excl. cider apples, in bulk, from 16 September to 15 December) See Annex 2 of 0/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 08083010 Fresh perry pears, in bulk, from 1 August to 31 December 7,2 10 MIN 0,36 EUR/ 100 kg/net 08083090 Fresh pears (excl. perry pears in bulk from 1 August to 31 December) See Annex 2 of 0/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 08084000 Fresh quinces 7,2 4 & /en 132  Staging CN 2013 Description Base rate Notes category 08091000 Fresh apricots See Annex 2 of 10/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 08092100 Fresh sour cherries "Prunus cerasus" See Annex 2 of 7/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 08092900 Fresh cherries (excl. sour cherries) See Annex 2 of 0/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 & /en 133  Staging CN 2013 Description Base rate Notes category 08093010 Fresh nectarines See Annex 2 of 0/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 08093090 Fresh peaches (excl. nectarines) See Annex 2 of 0/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 08094005 Fresh plums See Annex 2 of 0/EP Commission Implementation Regulation No 927/2012 of 9 October 2012 08094090 Fresh sloes 12 7 08101000 Fresh strawberries See remarks 10 & /en 134  Staging CN 2013 Description Base rate Notes category 08102010 Fresh raspberries 8,8 7 08102090 Fresh blackberries, mulberries and loganberries 9,6 7 08103010 Fresh blackcurrants 8,8 7 08103030 Fresh redcurrants 8,8 7 08103090 Fresh whitecurrants and gooseberries 9,6 7 08104010 Fresh cowberries, foxberries or mountain cranberries "fruit of the species Free 0 Vaccinium vitis-idaea" 08104030 Fresh fruit of species Vaccinium myrtillus 3,2 0 08104050 Fresh fruit of species Vaccinium macrocarpum and Vaccinium corymbosum 3,2 0 08104090 Fresh fruits of genus Vaccinium (excl. of species Vaccinium vitis-idaea, myrtillus, 9,6 4 macrocarpum and corymbosum) 08105000 Fresh kiwifruit See remarks 0 08106000 Fresh durians 8,8 4 08107000 Fresh persimmons 8,8 4 08109020 Fresh tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, Free 0 carambola and pitahaya & /en 135  Staging CN 2013 Description Base rate Notes category 08109075 Fresh fruit, edible not else specified 8,8 4 08111011 Strawberries, uncooked or cooked by steaming or boiling in water, sweetened, with 20,8 + 8,4 EUR/ 10 sugar content of > 13 %, frozen 100 kg/net 08111019 Strawberries, uncooked or cooked by steaming or boiling in water, sweetened, with 20,8 10 sugar content of ≤ 13 %, frozen 08111090 Strawberries, uncooked or cooked by steaming or boiling in water, unsweetened, 14,4 7 frozen 08112011 Raspberries, blackberries, mulberries, loganberries, black, white or red currants and 20,8 + 8,4 EUR/ 7 gooseberries, uncooked or cooked by steaming or boiling in water, sweetened, with 100 kg/net sugar content of > 13 %, frozen 08112019 Raspberries, blackberries, mulberries, loganberries, black, white or red currants and 20,8 10 gooseberries, uncooked or cooked by steaming or boiling in water, sweetened, with sugar content of ≤ 13 %, frozen 08112031 Raspberries, uncooked or cooked by steaming or boiling in water, frozen, 14,4 7 unsweetened 08112039 Black currants, uncooked or cooked by steaming or boiling in water, frozen, 14,4 7 unsweetened & /en 136  Staging CN 2013 Description Base rate Notes category 08112051 Red currants, uncooked or cooked by steaming or boiling in water, frozen, 12 7 unsweetened 08112059 Blackberries and mulberries, uncooked or cooked by steaming or boiling in water, 12 7 frozen, unsweetened 08112090 Loganberries, white currants and gooseberries, uncooked or cooked by steaming or 14,4 7 boiling in water, frozen, unsweetened 08119011 Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, 13 + 5,3 EUR/ 10 lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, 100 kg/net cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, uncooked or cooked by steaming or boiling in water, frozen, containing added sugar or other sweetening matter, with a sugar content of > 13 % by weight 08119019 Frozen fruit and nuts, edible, uncooked or cooked by steaming or boiling in water, 20,8 + 8,4 EUR/ 10 containing added sugar or other sweetening matter, with a sugar content of > 13 % 100 kg/net by weight (excl. strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants, gooseberries, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) & /en 137  Staging CN 2013 Description Base rate Notes category 08119031 Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, 13 7 lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, uncooked or cooked by steaming or boiling in water, frozen, containing added sugar or other sweetening matter, with a sugar content of ≤ 13 % by weight 08119039 Frozen fruit and nuts, edible, uncooked or cooked by steaming or boiling in water, 20,8 10 containing added sugar or other sweetening matter, with a sugar content of ≤ 13 % by weight (excl. strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants, gooseberries, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) 08119050 Fruit of species vaccinium myrtillus, uncooked or cooked by steaming or boiling in 12 7 water, frozen, unsweetened 08119070 Fruit of species vaccinium myrtilloides and vaccinium angustifolium, uncooked or 3,2 0 cooked by steaming or boiling in water, frozen, unsweetened 08119075 Sour cherries "Prunus cerasus", whether or not boiled or steamed, frozen, not 14,4 7 containing sugar or other sweetening matter 08119080 Cherries, whether or not boiled or steamed, frozen, not containing added sugar or 14,4 7 other sweetening matter (excl. sour cherries "Prunus cerasus") & /en 138  Staging CN 2013 Description Base rate Notes category 08119085 Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, 9 4 lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, uncooked or cooked by steaming or boiling in water, frozen, not containing added sugar or other sweetening matter 08119095 Frozen fruit and nuts, edible, uncooked or cooked by steaming or boiling in water, 14,4 7 not containing added sugar or other sweetening matter (excl. strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants, fruits of the Vaccinium myrtillus, Vaccinium myrtilloides and Vaccinium angustifolium, cherries, gooseberries, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) 08121000 Cherries, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur 8,8 4 water or in other preservative solutions, but unsuitable in that state for immediate consumption 08129025 Apricots and oranges, provisionally preserved, e.g. by sulphur dioxide gas, in brine, 12,8 7 in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption & /en 139  Staging CN 2013 Description Base rate Notes category 08129030 Pawpaws, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur 2,3 0 water or in other preservative solutions, but unsuitable in that state for immediate consumption 08129040 Fruit of species Vaccinium myrtillus, provisionally preserved, e.g. by sulphur 6,4 4 dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 08129070 Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, 5,5 4 sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption 08129098 Fruit and nuts, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in 8,8 4 sulphur water or in other preservative solutions, but unsuitable for immediate consumption (excl. cherries, apricots, oranges, papaws "papayas", fruit of the species Vaccinium myrtillus, guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola-nuts and macadamia nuts) 08131000 Dried apricots 5,6 4 08132000 Dried prunes 9,6 4 & /en 140  Staging CN 2013 Description Base rate Notes category 08133000 Dried apples 3,2 0 08134010 Dried peaches, incl. nectarines 5,6 4 08134030 Dried pears 6,4 4 08134050 Dried pawpaws 2 0 08134065 Dried tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, Free 0 carambola and pitahaya 08134095 Dried fruit, edible (excl. nuts, bananas, dates, figs, pineapples, avocados, guavas, 2,4 0 mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, citrus fruit, grapes, apricots, plums, apples, pears and peaches, unmixed) 08135012 Mixtures of dried papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, 4 0 sapodillo plums, passion fruit, carambola and pitahaya, not containing prunes 08135015 Mixtures of dried fruit, not containing prunes (excl. mixtures of nuts, bananas, 6,4 4 dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, papaws "papayas", citrus fruit, grapes, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion, fruit, carambola and pitahaya) 08135019 Mixtures of dried apricots, apples, peaches, incl. prunus persica nectarina and 9,6 4 nectarines, pears, papaws "papayas" or other edible and dried fruit, containing prunes (excl. mixtures of edible nuts, bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, citrus fruit and grapes) & /en 141  Staging CN 2013 Description Base rate Notes category 08135031 Mixtures exclusively of dried coconuts, cashew nuts, brazil nuts, areca "betel" nuts, 4 0 colanuts and macadamia nuts 08135039 Mixtures exclusively of edible and dried nuts of heading 0802 (excl. of coconuts, 6,4 4 cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) 08135091 Mixtures of edible and dried nuts, bananas, dates, pineapples, avocados, guavas, 8 4 mangoes, mangosteens, citrus fruit and grapes, not containing prunes or figs (excl. mixtures exclusively of nuts of heading 0801 and 0802) 08135099 Mixtures of edible and dried nuts, bananas, dates, figs, pineapples, avocados, 9,6 4 guavas, mangoes, mangosteens, citrus fruit and grapes, containing prunes or figs 08140000 Peel of citrus fruit or melons, incl. watermelons, fresh, frozen, dried or 1,6 0 provisionally preserved in brine, or in water with other additives 09011100 Coffee (excl. roasted and decaffeinated) Free 0 09011200 Decaffeinated coffee (excl. roasted) 8,3 4 09012100 Roasted coffee (excl. decaffeinated) 7,5 4 09012200 Roasted, decaffeinated coffee 9 4 09019010 Coffee husks and skins Free 0 & /en 142  Staging CN 2013 Description Base rate Notes category 09019090 Coffee substitutes containing coffee in any proportion 11,5 7 09021000 Green tea in immediate packings of ≤ 3 kg 3,2 0 09022000 Green tea in immediate packings of > 3 kg Free 0 09023000 Black fermented tea and partly fermented tea, whether or not flavoured, in Free 0 immediate packings of ≤ 3 kg 09024000 Black fermented tea and partly fermented tea, whether or not flavoured, in Free 0 immediate packings of > 3 kg 09030000 Mate Free 0 09041100 Pepper of the genus Piper, neither crushed nor ground Free 0 09041200 Pepper of the genus Piper, crushed or ground 4 0 09042110 Dried sweet peppers (excl. crushed or ground) 9,6 4 09042190 Dried fruit of genus Capsicum or Pimenta, neither crushed nor ground (excl. sweet Free 0 peppers) 09042200 Fruits of the genus Capsicum or of the genus Pimenta, crushed or ground 5 0 09051000 Vanilla, neither crushed nor ground 6 4 09052000 Vanilla, crushed or ground 6 4 & /en 143  Staging CN 2013 Description Base rate Notes category 09061100 Cinnamon "Cinnamomum zeylanicum Blume" (excl. crushed and ground) Free 0 09061900 Cinnamon and cinnamon-tree flowers (excl. cinnamon "Cinnamomum zeylanicum Free 0 Blume" and crushed and ground cinnamon) 09062000 Crushed or ground cinnamon and cinnamon-tree flowers Free 0 09071000 Cloves, whole fruit, cloves and stems, neither crushed nor ground 8 4 09072000 Cloves, whole fruit, cloves and stems, crushed or ground 8 4 09081100 Nutmeg, neither crushed nor ground Free 0 09081200 Nutmeg, crushed or ground Free 0 09082100 Mace, neither crushed nor ground Free 0 09082200 Mace, crushed or ground Free 0 09083100 Cardamoms, neither crushed nor ground Free 0 09083200 Cardamoms, crushed or ground Free 0 09092100 Coriander seeds, neither crushed nor ground Free 0 09092200 Coriander seeds, crushed or ground Free 0 09093100 Cumin seeds, neither crushed nor ground Free 0 09093200 Cumin seeds, crushed or ground Free 0 & /en 144  Staging CN 2013 Description Base rate Notes category 09096100 Juniper berries and seeds of anise, badian, caraway or fennel, neither crushed nor Free 0 ground 09096200 Juniper berries and seeds of anise, badian, caraway or fennel, crushed or ground Free 0 09101100 Ginger, neither crushed nor ground Free 0 09101200 Ginger, crushed or ground Free 0 09102010 Saffron (excl. crushed or ground) Free 0 09102090 Crushed or ground saffron 8,5 4 09103000 Turmeric "curcuma" Free 0 09109105 Curry Free 0 09109110 Mixtures of different types of spices (excl. crushed or ground) Free 0 09109190 Crushed or ground mixtures of different types of spices 12,5 7 09109910 Fenugreek seed Free 0 09109931 Wild thyme "Thymus serpyllum" (excl. crushed or ground) Free 0 09109933 Thyme (excl. crushed or ground and wild thyme) 7 4 09109939 Crushed or ground thyme 8,5 4 09109950 Bay leaves 7 4 & /en 145  Staging CN 2013 Description Base rate Notes category 09109991 Spices, neither crushed nor ground (excl. pepper of the genus Piper, fruit of the Free 0 genus Capsicum or of the genus Pimenta, vanilla, cinnamon, cinnamontree flowers, cloves "wholefruit", clove stems, nutmeg, mace, cardamoms, seeds of anise, badian, fennel, coriander, cumin and caraway, and juniper berries, ginger, saffron, turmeric "curcuma", thyme, bay leaves, curry and seeds of fenugreek, and mixtures of various types of spices) 09109999 Spices, crushed or ground (excl. pepper of the genus Piper, fruit of the genus 12,5 7 Capsicum or of the genus Pimenta, vanilla, cinnamon, cinnamontree flowers, clove "wholefruit", clove stems, nutmeg, mace, cardamoms, seeds of anise, badian, fennel, coriander, fennel, coriander, cumin and caraway, and juniper berries, ginger, saffron, turmeric "curcuma", thyme, bay leaves, curry and seeds of fenugreek, and mixtures of various types of spices) 10011100 Durum wheat seed for sowing 148 EUR/t E 10011900 Durum wheat (excl. seed for sowing) 148 EUR/t E 10019110 Spelt seed for sowing 12,8 7 10019120 Seed of common wheat or meslin, for sowing 95 EUR/t 7 10019190 Wheat seed for sowing (excl. durum, common wheat and spelt) 95 EUR/t 7 10019900 Wheat and meslin (excl. seed for sowing, and durum wheat) 95 EUR/t E 10021000 Rye seed for sowing 93 EUR/t 7 & /en 146  Staging CN 2013 Description Base rate Notes category 10029000 Rye (excl. seed for sowing) 93 EUR/t 7 10031000 Barley seed for sowing 93 EUR/t 7 10039000 Barley (excl. seed for sowing) 93 EUR/t 7 10041000 Oats seed for sowing 89 EUR/t 10 10049000 Oats (excl. seed for sowing) 89 EUR/t 7 10051013 Three-cross hybrid maize seed for sowing Free 0 10051015 Simple hybrid maize seed for sowing Free 0 10051018 Hybrid maize seed for sowing (excl. three-cross and simple hybrid seed) Free 0 10051090 Maize seed for sowing (excl. hybrid) 94 EUR/t ME 10059000 Maize (excl. seed for sowing) 94 EUR/t ME 10061010 Rice in husk for sowing 7,7 4 10061021 Round grain rice in husk, parboiled 211 EUR/t RE 10061023 Medium grain rice in husk, parboiled 211 EUR/t RE 10061025 Long grain rice in husk, length-width ratio > 2 but < 3, parboiled 211 EUR/t RE 10061027 Long grain rice in husk, length-width ratio ≥ 3, parboiled 211 EUR/t RE & /en 147  Staging CN 2013 Description Base rate Notes category 10061092 Round grain rice in husk (excl. parboiled and that for sowing) 211 EUR/t RE 10061094 Medium grain rice in husk (excl. parboiled and that for sowing) 211 EUR/t RE 10061096 Long grain rice in husk, length-width ratio > 2 but < 3 (excl. parboiled and that for 211 EUR/t RE sowing) 10061098 Long grain rice in husk, length-width ratio ≥ 3 (excl. parboiled and that for sowing) 211 EUR/t RE 10062011 Round grain husked [brown] rice, parboiled 65 EUR/t RE 10062013 Medium grain husked [brown] rice, parboiled 65 EUR/t RE 10062015 Long grain husked [brown] rice, length-width ratio > 2 but < 3, parboiled 65 EUR/t RE 10062017 Long grain husked [brown] rice, length-width ratio ≥ 3, parboiled 65 EUR/t RE 10062092 Round grain husked [brown] rice (excl. parboiled) 65 EUR/t RE 10062094 Medium grain husked [brown] rice (excl. parboiled) 65 EUR/t RE 10062096 Long grain husked [brown] rice, length-width ratio > 2 but < 3 (excl. parboiled) 65 EUR/t RE & /en 148  Staging CN 2013 Description Base rate Notes category 10062098 Long grain husked [brown] rice, length-width ratio ≥ 3 (excl. parboiled) 65 EUR/t RE 10063021 Semi-milled round grain rice, parboiled 175 EUR/t RE 10063023 Semi-milled medium grain rice, parboiled 175 EUR/t RE 10063025 Semi-milled long grain rice, length-width ratio > 2 but < 3, parboiled 175 EUR/t RE 10063027 Semi-milled long grain rice, length-width ratio ≥ 3, parboiled 175 EUR/t RE 10063042 Semi-milled round grain rice (excl. parboiled) 175 EUR/t RE 10063044 Semi-milled medium grain rice (excl. parboiled) 175 EUR/t RE 10063046 Semi-milled long grain rice, length-width ratio > 2 but < 3 (excl. parboiled) 175 EUR/t RE 10063048 Semi-milled long grain rice, length-width ratio ≥ 3 (excl. parboiled) 175 EUR/t RE 10063061 Wholly milled round grain rice, parboiled, whether or not polished or glazed 175 EUR/t RE 10063063 Wholly milled medium grain rice, parboiled, whether or not polished or glazed 175 EUR/t RE 10063065 Wholly milled long grain rice, length-width ratio > 2 but < 3, parboiled, whether or 175 EUR/t RE not polished or glazed & /en 149  Staging CN 2013 Description Base rate Notes category 10063067 Wholly milled long grain rice, length-width ratio ≥ 3, parboiled, whether or not 175 EUR/t RE polished or glazed 10063092 Wholly milled round grain rice, whether or not polished or glazed (excl. parboiled) 175 EUR/t RE 10063094 Wholly milled medium grain rice, whether or not polished or glazed (excl. 175 EUR/t RE parboiled) 10063096 Wholly milled long grain rice, length-width > 2 but < 3, whether or not polished or 175 EUR/t RE glazed (excl. parboiled) 10063098 Wholly milled long grain rice, length-width ratio ≥ 3, whether or not polished or 175 EUR/t RE glazed (excl. parboiled) 10064000 Broken rice 128 EUR/t 7 10071010 Hybrid grain sorghum, for sowing 6,4 4 10071090 Grain sorghum, for sowing (excl. hybrids) 94 EUR/t ME 10079000 Grain sorghum (excl. for sowing) 94 EUR/t ME 10081000 Buckwheat 37 EUR/t 4 10082100 Millet seed for sowing (excl. grain sorghum) 56 EUR/t 7 10082900 Millet (excl. grain sorghum, and seed for sowing) 56 EUR/t 4 & /en 150  Staging CN 2013 Description Base rate Notes category 10083000 Canary seed Free 0 10084000 Fonio "Digitaria spp." 37 EUR/t 7 10085000 Quinoa "Chenopodium quinoa" 37 EUR/t 4 10086000 Triticale 93 EUR/t 7 10089000 Cereals (excl. wheat and meslin, rye, barley, oats, maize, rice, grain sorghum, 37 EUR/t 7 buckwheat, millet, canary seeds, fonio, quinoa and triticale) 11010011 Durum wheat flour 172 EUR/t 10 11010015 Flour of common wheat and spelt 172 EUR/t 10 11010090 Meslin flour 172 EUR/t 10 11022010 Maize flour, with fat content of ≤ 1,5 % by weight 173 EUR/t 7 11022090 Maize flour, with fat content of > 1,5 % by weight 98 EUR/t 7 11029010 Barley flour 171 EUR/t 7 11029030 Oat flour 164 EUR/t 7 11029050 Rice flour 138 EUR/t 7 11029070 Rye flour 168 EUR/t 7 & /en 151  Staging CN 2013 Description Base rate Notes category 11029090 Cereal flours (excl. wheat, meslin, rye, maize, rice, barley and oat) 98 EUR/t 7 11031110 Groats and meal, of durum wheat 267 EUR/t 7 11031190 Common wheat and spelt groats and meal 186 EUR/t 7 11031310 Groats and meal of maize, "corn", with a fat content, by weight, of ≤ 1,5 % 173 EUR/t 7 11031390 Groats and meal of maize, "corn", with a fat content, by weight, of > 1,5 % 98 EUR/t 7 11031920 Groats and meal of rye or barley 171 EUR/t 7 11031940 Groats and meal of oats 164 EUR/t 7 11031950 Rice groats and meal 138 EUR/t 7 11031990 Groats and meal of cereals (excl. wheat, oats, maize, rice, rye and barley) 98 EUR/t 7 11032025 Pellets of rye or barley 171 EUR/t 7 11032030 Pellets of oats 164 EUR/t 7 11032040 Maize pellets 173 EUR/t 7 11032050 Rice pellets 138 EUR/t 7 11032060 Wheat pellets 175 EUR/t 7 11032090 Cereal pellets (excl. rye, barley, oats, maize, rice and wheat) 98 EUR/t 7 & /en 152  Staging CN 2013 Description Base rate Notes category 11041210 Rolled oat grains 93 EUR/t 7 11041290 Flaked oat grains 182 EUR/t 7 11041910 Rolled or flaked wheat grains 175 EUR/t 7 11041930 Rolled or flaked rye grains 171 EUR/t 7 11041950 Rolled or flaked maize grains 173 EUR/t 50 % 11041961 Rolled barley grains 97 EUR/t 7 11041969 Flaked barley grains 189 EUR/t 7 11041991 Flaked rice grains 234 EUR/t 7 11041999 Rolled or flaked cereal grains (excl. grains of oats, wheat, rye, maize and barley, 173 EUR/t 7 and flaked rice) 11042240 Hulled, even sliced or kibbled oat grains 162 EUR/t 7 11042250 Pearled oat grains 145 EUR/t 7 11042295 Sliced, kibbled or otherwise worked oat grains (excl. rolled, flaked, hulled, pearled, 93 EUR/t 7 and pellets and flour) 11042340 Hulled maize grains, even sliced or kibbled; pearled maize grains 152 EUR/t 7 & /en 153  Staging CN 2013 Description Base rate Notes category 11042398 Sliced, kibbled or otherwise worked maize grains (excl. rolled, flaked, hulled, 98 EUR/t 7 pearled, and pellets and flour) 11042904 Hulled, even sliced or kibbled barley grains 150 EUR/t 7 11042905 Pearled barley grains 236 EUR/t 7 11042908 Sliced, kibbled or otherwise worked barley grains (excl. rolled, flaked, hulled, 97 EUR/t 7 pearled, and pellets and flour) 11042917 Hulled, even sliced or kibbled cereal grains (excl. rice, oats, maize and barley) 129 EUR/t 7 11042930 Pearled cereal grains (excl. barley, oats, maize or rice) 154 EUR/t 7 11042951 Cereal grains of wheat, not otherwise worked than kibbled 99 EUR/t 7 11042955 Cereal grains of rye, not otherwise worked than kibbled 97 EUR/t 7 11042959 Cereal grains, not otherwise worked than kibbled (other than barley, oats, maize, 98 EUR/t 7 wheat and rye) 11042981 Wheat grains, sliced, kibbled or otherwise worked (excl. rolled, flaked, flour, 99 EUR/t 7 pellets, hulled, pearled, and not otherwise worked than kibbled) 11042985 Rye grains, sliced, kibbled or otherwise worked (excl. rolled, flaked, flour, pellets, 97 EUR/t 7 hulled, pearled, and not otherwise worked than kibbled) & /en 154  Staging CN 2013 Description Base rate Notes category 11042989 Cereal grains, sliced, kibbled or otherwise worked (excl. barley, oats, maize, wheat 98 EUR/t 7 and rye, and rolled, flaked, flour, pellets, hulled, pearled, not otherwise worked than kibbled, and semi- or wholly milled rice and broken rice) 11043010 Wheat germ, whole, rolled, flaked or ground 76 EUR/t 7 11043090 Cereal germ, whole, rolled, flaked or ground (excl. wheat) 75 EUR/t 50 % 11051000 Flour, meal and powder of potatoes 12,2 7 11052000 Flakes, granules and pellets of potatoes 12,2 7 11061000 Flour, meal and powder of peas, beans, lentils and the other dried leguminous 7,7 4 vegetables of heading 0713 11062010 Denatured flour, meal and powder of sago or of manioc, arrowroot, salep, 95 EUR/t 10 Jerusalem artichokes, sweet potatoes and similar roots and tubers with a high content of starch or inulin of heading 0714 11062090 Flour, meal and powder of sago and of root or tubers of manioc, arrowroot, salep, 166 EUR/t 10 Jerusalem artichokes, sweet potatoes and similar roots and tubers with a high content of starch or inulin of heading 0714 (excl. denatured) 11063010 Flour, meal and powder of bananas 10,9 7 & /en 155  Staging CN 2013 Description Base rate Notes category 11063090 Flour, meal and powder of produce of Chapter 8 "Edible fruit and nuts; peel of 8,3 4 citrus fruits or melons" (other than bananas) 11071011 Wheat malt in flour form (excl. roasted) 177 EUR/t 7 11071019 Wheat malt (excl. flour and roasted) 134 EUR/t 7 11071091 Malt in flour form (excl. roasted and wheat) 173 EUR/t 7 11071099 Malt (excl. roasted, wheat and flour) 131 EUR/t 7 11072000 Roasted malt 152 EUR/t 7 11081100 Wheat starch 224 EUR/t 7 11081200 Maize starch 166 EUR/t SH1 11081300 Potato starch 166 EUR/t 7 11081400 Manioc starch 166 EUR/t SH1 11081910 Rice starch 216 EUR/t 7 11081990 Starch (excl. wheat, maize, potato, manioc and rice) 166 EUR/t 7 11082000 Inulin 19,2 10 11090000 Wheat gluten, whether or not dried 512 EUR/t 7 12011000 Soya bean seed, for sowing Free 0 & /en 156  Staging CN 2013 Description Base rate Notes category 12019000 Soya beans, whether or not broken (excl. seed for sowing) Free 0 12023000 Groundnut seed, for sowing Free 0 12024100 Groundnuts, in shell (excl. seed for sowing, roasted or otherwise cooked) Free 0 12024200 Groundnuts, shelled, whether or not broken (excl. seed for sowing, roasted or Free 0 otherwise cooked) 12030000 Copra Free 0 12040010 Linseed for sowing Free 0 12040090 Linseed (excl. for sowing) Free 0 12051010 Low erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid Free 0 content of < 2 % and yielding a solid component of glucosinolates of < 30 micromoles/g", for sowing 12051090 Low erucic rape or colza seeds "yielding a fixed oil which has an erucic acid Free 0 content of < 2 % and yielding a solid component of glucosinolates of < 30 micromoles/g", whether or not broken (excl. for sowing) 12059000 High erucic rape or colza seeds "yielding a fixed oil which has an erucic acid Free 0 content of ≥ 2 % and yielding a solid component of glucosinolates of ≥ 30 micromoles/g", whether or not broken & /en 157  Staging CN 2013 Description Base rate Notes category 12060010 Sunflower seeds for sowing Free 0 12060091 Sunflower seeds, whether or not broken, shelled or in grey and white striped shell Free 0 (excl. for sowing) 12060099 Sunflower seeds, whether or not broken (excl. for sowing, shelled and in grey and Free 0 white striped shell) 12071000 Palm nuts and kernels Free 0 12072100 Cotton seeds for sowing Free 0 12072900 Cotton seeds (excl. for sowing) Free 0 12073000 Castor oil seeds Free 0 12074010 Sesamum seeds for sowing Free 0 12074090 Sesamum seeds, whether or not broken (excl. for sowing) Free 0 12075010 Mustard seeds for sowing Free 0 12075090 Mustard seeds, whether or not broken (excl. for sowing) Free 0 12076000 Safflower "Carthamus tinctorius" seeds Free 0 12077000 Melon seeds Free 0 12079110 Poppy seeds for sowing Free 0 & /en 158  Staging CN 2013 Description Base rate Notes category 12079190 Poppy seeds, whether or not broken (excl. for sowing) Free 0 12079920 Oil seeds and oleaginous fruits, for sowing (excl. edible nuts, olives, soya beans, Free 0 groundnuts, copra, linseed, rape or colza seeds, sunflower seeds, palm nuts and kernels, cotton, castor oil, sesamum, mustard, safflower, melon and poppy seeds) 12079991 Hemp seeds, whether or not broken (excl. for sowing) Free 0 12079996 Oil seeds and oleaginous fruits, whether or not broken (excl. for sowing and edible Free 0 nuts, olives, soya beans, groundnuts, copra, linseed, rape or colza seeds, sunflower seeds, palm nuts and kernels, cotton, castor oil, sesamum, mustard, safflower, melon, poppy and hemp seeds) 12081000 Soya bean flour and meal 4,5 0 12089000 Flours and meal of oil seeds or oleaginous fruit (excl. soya and mustard) Free 0 12091000 Sugar beet seed, for sowing 8,3 4 12092100 Alfalfa seed for sowing 2,5 0 12092210 Red clover "Trifolium pratense L." seed for sowing Free 0 12092280 Clover "Trifolium spp." seed for sowing (excl. red clover [Trifolium pratense L.]) Free 0 12092311 Meadow fescue seed for sowing Free 0 12092315 Red fescue seed "Festuca rubra L." for sowing Free 0 & /en 159  Staging CN 2013 Description Base rate Notes category 12092380 Fescue seed, for sowing (excl. meadow fescue "Festuca pratensis Huds" seed and 2,5 0 red fescue "Festuca rubra L." seed) 12092400 Kentucky blue grass "Poa pratensis L." seed for sowing Free 0 12092510 Italian ryegrass, incl. westerwolds "Lolium multiflorum L.", seed for sowing Free 0 12092590 Perennial ryegrass "Lolium perenne L.", seed for sowing Free 0 12092945 Timothy grass seed, vetch seed, seeds of the genus Poa palustris L. and Poa Free 0 trivialis L., seeds of cocksfoot grass "Dactylis glomerata L.", and seeds of bent grass "Agrostis", for sowing 12092950 Lupine seed for sowing 2,5 0 12092960 Fodder beet seed "Beta vulgaris var. alba", for sowing 8,3 4 12092980 Seeds of forage plants, for sowing (excl. cereals and fodder beet seed "Beta vulgaris 2,5 0 var. alba", sugar beet seed, lucerne seed, clover "Trifolium spp." seed, fesque seed, Kentucky blue grass "Poa pratensis L." seed, ryegrass "Lolium multiflorum lam., Lolium perenne L." seed, timothy grass seed, vetch seed, seeds of the genus Poa palustris L. and Poa trivialis L., cocksfoot grass "Dactylis glomerata L." seed, bent grass "Agrostis" seed and lupine seed) 12093000 Seeds of herbaceous plants cultivated mainly for flowers, for sowing 3 0 & /en 160  Staging CN 2013 Description Base rate Notes category 12099130 Salad beet seed or beetroot seed "Beta vulgaris var. conditiva", for sowing 8,3 0 12099180 Vegetable seeds for sowing (excl. salad beet or beetroot "Beta vulgaris var. 3 0 conditiva") 12099910 Forest-tree seed for sowing Free 0 12099991 Seeds of non-herbaceous plants cultivated mainly for flowers, for sowing 3 0 12099999 Seeds, fruit and spores, for sowing (excl. leguminous vegetables and sweetcorn, 4 0 coffee, tea, maté and spices, cereals, oil seeds and oleaginous fruits, beets, forage plants, vegetable seeds, forest-tree seeds and seeds of plants cultivated mainly for flowers or used primarily in perfumery, medicaments or for insecticidal, fungicidal or similar purposes) 12101000 Hop cones, fresh or dried (excl. ground, powdered or in the form of pellets) 5,8 4 12102010 Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; 5,8 4 lupulin 12102090 Hop cones, ground powdered or in the form of pellets (excl. with higher lupulin 5,8 4 content) 12112000 Ginseng roots, fresh or dried, whether or not cut, crushed or powdered Free 0 12113000 Coca leaf, fresh or dried, whether or not cut, crushed or powdered Free 0 12114000 Poppy straw, fresh or dried, whether or not cut, crushed or powdered Free 0 & /en 161  Staging CN 2013 Description Base rate Notes category 12119020 Plants and parts of plants of the genus Ephedra, incl. seeds and fruits, fresh or dried, Free 0 whether or not cut, crushed or powdered 12119030 Tonquin beans, fresh or dried, whether or not cut, crushed or powdered 3 0 12119086 Plants and parts of plants, incl. seeds and fruits, used primarily in perfumery, in Free 0 pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered (excl. ginseng roots, coca leaf, poppy straw, genus Ephedra and tonquin beans) 12122100 Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, fit Free 0 for human consumption 12122900 Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, Free 0 unfit for human consumption 12129120 Sugar beet, dried, whether or not ground 23 EUR/100 kg/net 10 12129180 Sugar beet, fresh, chilled or frozen 6,7 EUR/100 kg/net 10 12129200 Locust beans "carob", fresh, chilled, frozen or dried, whether or not ground 5,1 4 12129300 Sugar cane, fresh, chilled, frozen or dried, whether or not ground 4,6 EUR/100 kg/net 10 12129400 Chicory roots, fresh, chilled, frozen or dried, whether or not ground Free 0 12129941 Locust bean seed, fresh or dried (excl. decorticated, crushed or ground) Free 0 & /en 162  Staging CN 2013 Description Base rate Notes category 12129949 Locust bean seed, decorticated, crushed or ground, fresh or dried 5,8 4 12129995 Fruit stones and kernels and other vegetable products, of a kind used primarily for Free 0 human consumption, n.e.s. 12130000 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in Free 0 the form of pellets 12141000 Alfalfa meal and pellets Free 0 12149010 Swedes, mangolds, fodder roots 5,8 4 12149090 Hay, lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage Free 0 products (excl. swedes, mangolds and other fodder roots and lucerne meal) 13012000 Natural gum Arabic Free 0 13019000 Lac; natural gums, resins, gum-resins, balsams and other natural oleoresins (excl. Free 0 gum Arabic) 13021100 Opium Free 0 13021200 Extracts of liquorice (excl. that with a sucrose content by weight of > 10 % or in the 3,2 0 form of confectionery) 13021300 Extracts of hops 3,2 0 & /en 163  Staging CN 2013 Description Base rate Notes category 13021905 Vanilla oleoresin 3 0 13021920 Vegetable saps and extracts of plants of the genus Ephedra Free 0 13021970 Vegetable saps and extracts (excl. opium, liquorice, hops, vanilla oleoresin and Free 0 genus Ephedra) 13022010 Dry pectic substances, pectinates and pectates in powder form 19,2 7 13022090 Liquid pectic substances, pectinates and pectates 11,2 7 13023100 Agar-agar, whether or not modified Free 0 13023210 Mucilages and thickeners of locust beans or bean seeds, whether or not modified Free 0 13023290 Mucilages and thickeners of guar seeds, whether or not modified Free 0 13023900 Mucilages and thickeners derived from vegetable products, whether or not modified Free 0 (excl. from locust beans, locust bean seeds, guar seeds and agar-agar) 14011000 Bamboos Free 0 14012000 Rattans Free 0 14019000 Reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, lime bark and Free 0 other vegetable materials of a kind used primarily for plaiting (excl. bamboos and rattans) & /en 164  Staging CN 2013 Description Base rate Notes category 14042000 Cotton linters Free 0 14049000 Vegetable products n.e.s Free 0 15011010 Lard, rendered or otherwise extracted, for industrial uses (excl. for the manufacture Free 0 of foodstuffs, lard stearin and lard oil) 15011090 Lard, rendered or otherwise extracted (excl. for technical/industrial uses, and lard 17,2 EUR/100 kg/net 7 stearin and lard oil) 15012010 Pig fat, rendered or otherwise extracted, for industrial uses (excl. for the Free 0 manufacture of foodstuffs, and lard) 15012090 Pig fat, rendered or otherwise extracted (excl. for technical/industrial uses, and lard) 17,2 EUR/100 kg/net 7 15019000 Poultry fat, rendered or otherwise extracted 11,5 7 15021010 Tallow of bovine animals, sheep or goats, for industrial uses (excl. for manufacture Free 0 of foodstuffs, and oil and oleostearin) 15021090 Tallow of bovine animals, sheep or goats (excl. for technical/industrial uses, and oil 3,2 0 and oleostearin) 15029010 Fats of bovine animals, sheep or goats, for industrial uses (excl. for manufacture of Free 0 foodstuffs, and tallow, oleostearin and oleo-oil) & /en 165  Staging CN 2013 Description Base rate Notes category 15029090 Fats of bovine animals, sheep or goats (excl. for technical/industrial uses, and 3,2 0 tallow, oleostearin and oleo-oil) 15030011 Lard stearin and oleostearin for industrial uses (excl. emulsified, mixed or Free 0 otherwise prepared) 15030019 Lard stearin and oleostearin (excl. for industrial uses and emulsified, mixed or 5,1 4 otherwise prepared) 15030030 Tallow oil for industrial uses (excl. for production of foodstuffs and emulsified, Free 0 mixed or otherwise prepared) 15030090 Tallow oil, oleo-oil and lard oil (excl. emulsified, mixed or otherwise prepared, and 6,4 4 tallow oil for industrial uses) 15041010 Fish-liver oils and their fractions with vitamin A content of ≤ 2 500 international 3,8 0 units per g, whether or not refined (excl. chemically modified) 15041091 Fish-liver oils and their fractions, of halibut, whether or not refined, but not Free 0 chemically modified (excl. fish-liver oils with vitamin A content ≤ 2 500 international units per g) & /en 166  Staging CN 2013 Description Base rate Notes category 15041099 Fish-liver oils and their fractions, whether or not refined but not chemically 3,8 0 modified (excl. fish-liver oils with vitamin A content ≤ 2 500 international units per g, and of halibut) 15042010 Solid fractions of fish fats and oils, whether or not refined (excl. chemically 10,9 0 modified and liver oils) 15042090 Fish fats and oils and liquid fractions, whether or not refined (excl. chemically Free 0 modified and liver oils) 15043010 Solid marine mammal fat and oil fractions, whether or not refined (excl. chemically 10,9 7 modified) 15043090 Marine mammal fats, oils and their liquid fractions, whether or not refined (excl. Free 0 chemically modified) 15050010 Crude wool grease 3,2 0 15050090 Wool grease and fatty substances derived therefrom, incl. lanolin (excl. crude wool Free 0 grease) 15060000 Other animal fats and oils and their fractions, whether or not refined, but not Free 0 chemically modified (excl. pig fat, poultry fat, fats of bovine animals, sheep and goats, fats of fish and other marine animals, lard stearin, lard oil, oloestearin, oleo- oil, tallow oil, wool grease and fatty substances derived therefrom & /en 167  Staging CN 2013 Description Base rate Notes category 15071010 Crude soya-bean oil, whether or not degummed, for technical or industrial uses 3,2 0 (excl. for production of foodstuffs) 15071090 Crude soya-bean oil, whether or not degummed (excl. for technical or industrial 6,4 4 uses) 15079010 Soya-bean oil and its fractions, whether or not refined, for technical or industrial 5,1 4 uses (excl. chemically modified, crude, and for production of foodstuffs) 15079090 Soya-bean oil and its fractions, whether or not refined (excl. for technical or 9,6 4 industrial uses, chemically modified, and crude) 15081010 Crude groundnut oil for technical or industrial uses (excl. for production of Free 0 foodstuffs) 15081090 Crude groundnut oil (excl. for technical or industrial uses) 6,4 4 15089010 Groundnut oil and its fractions, whether or not refined, for industrial uses (excl. 5,1 4 chemically modified, crude, and for production of foodstuffs) 15089090 Groundnut oil and its fractions, whether or not refined (excl. chemically modified, 9,6 4 crude, and for technical or industrial uses) & /en 168  Staging CN 2013 Description Base rate Notes category 15091010 Virgin lampante olive oil obtained from the fruit of the olive tree solely by 122,6 EUR/ 0 mechanical or other physical means under conditions that do not lead to 100 kg/net deterioration of the oil 15091090 Olive oil obtained from the fruit of the olive tree solely by mechanical or other 124,5 EUR/ 0 physical means under conditions that do not lead to deterioration of the oil, 100 kg/net untreated (excl. virgin lampante oil) 15099000 Olive oil and fractions obtained from the fruit of the olive tree solely by mechanical 134,6 EUR/ 0 or other physical means under conditions that do not lead to deterioration of the oil 100 kg/net (excl. virgin and chemically modified) 15100010 Crude olive oils and blends, incl. blends with those of heading 1509 110,2 EUR/ 4 100 kg/net 15100090 Other oils and their fractions, obtained solely from olives, whether or not refined, 160,3 EUR/ 4 but not chemically modified, incl. blends of these oils or fractions with oils or 100 kg/net fractions of heading 1509 (excl. crude) 15111010 Crude palm oil, for technical or industrial uses (excl. for manufacture of foodstuffs) Free 0 15111090 Crude palm oil (excl. for technical or industrial uses) 3,8 0 15119011 Solid palm oil fractions, whether or not refined, but not chemically modified, in 12,8 7 packings of ≤ 1 kg & /en 169  Staging CN 2013 Description Base rate Notes category 15119019 Solid palm oil fractions, whether or not refined, but not chemically modified, in 10,9 7 packings of > 1 kg or put up otherwise 15119091 Palm oil and its liquid fractions, whether or not refined, but not chemically 5,1 4 modified, for industrial uses (excl. for production of foodstuffs and crude) 15119099 Palm oil and its liquid fractions, whether or not refined, but not chemically 9 4 modified (excl. for industrial uses and crude) 15121110 Crude sunflower-seed or safflower oil, for technical or industrial uses (excl. for 3,2 0 manufacture of foodstuffs) 15121191 Crude sunflower-seed oil (excl. for technical or industrial uses) 6,4 7 15121199 Crude safflower oil (excl. for technical or industrial uses) 6,4 4 15121910 Sunflower-seed or safflower oil and their fractions, whether or not refined, but not 5,1 4 chemically modified, for technical or industrial uses (excl. crude and for manufacture of foodstuffs) 15121990 Sunflower-seed or safflower oil and their fractions, whether or not refined, but not 9,6 7 chemically modified (excl. for technical or industrial uses and crude) 15122110 Crude cotton-seed oil, for technical or industrial uses (excl. for manufacture of 3,2 0 foodstuffs) & /en 170  Staging CN 2013 Description Base rate Notes category 15122190 Crude cotton-seed oil (excl. for technical or industrial uses) 6,4 4 15122910 Cotton-seed oil and its fractions, whether or not refined, but not chemically 5,1 4 modified, for technical or industrial uses (excl. crude and for manufacture of foodstuffs) 15122990 Cotton-seed oil and its fractions, whether or not refined, but not chemically 9,6 4 modified (excl. for technical or industrial uses and crude) 15131110 Crude coconut oil, for technical or industrial uses (excl. for manufacture of 2,5 0 foodstuffs) 15131191 Crude coconut oil, in immediate packings of ≤ 1 kg (excl. for technical or industrial 12,8 7 uses) 15131199 Crude coconut oil, in immediate packings of > 1 kg or put up otherwise (excl. for 6,4 4 technical or industrial uses) 15131911 Solid coconut oil fractions, whether or not refined, but not chemically modified, in 12,8 7 immediate packings of ≤ 1 kg 15131919 Solid coconut oil fractions, whether or not refined, but not chemically modified, in 10,9 7 immediate packings of > 1 kg or put up otherwise & /en 171  Staging CN 2013 Description Base rate Notes category 15131930 Coconut oil and its liquid fractions, whether or not refined, but not chemically 5,1 4 modified, for technical or industrial uses (excl. for manufacture of foodstuffs and crude) 15131991 Coconut oil and its liquid fractions, whether or not refined, but not chemically 12,8 7 modified, in immediate packings of ≤ 1 kg (excl. for technical or industrial uses and crude) 15131999 Coconut oil and its liquid fractions, whether or not refined, but not chemically 9,6 4 modified, in immediate packings of > 1 kg or put up otherwise (excl. for technical or industrial uses and crude) 15132110 Crude palm kernel and babassu oil, for technical or industrial uses (excl. for 3,2 0 manufacture of foodstuffs) 15132130 Crude palm kernel and babassu oil, in immediate packings of ≤ 1 kg (excl. for 12,8 7 technical or industrial uses) 15132190 Raw palm kernel oil and babassu oil in immediate packings of a net content 6,4 4 of > 1 kg or put up otherwise (excl. oils for technical or industrial uses) 15132911 Solid palm kernel and babassu oil fractions, whether or not refined, but not 12,8 7 chemically modified, in immediate packings of ≤ 1 kg & /en 172  Staging CN 2013 Description Base rate Notes category 15132919 Solid palm kernel and babassu oil fractions, whether or not refined, but not 10,9 7 chemically modified, in immediate packings of > 1 kg or put up otherwise 15132930 Palm kernel and babassu oil and their liquid fractions, whether or not refined, but 5,1 4 not chemically modified, for technical or industrial uses (excl. for manufacture of foodstuffs and crude) 15132950 Palm kernel and babassu oil and their liquid fractions, whether or not refined, but 12,8 7 not chemically modified, in immediate packings of ≤ 1 kg (excl. for technical or industrial uses and crude) 15132990 Palm kernel and babassu oil and their liquid fractions, whether or not refined, but 9,6 4 not chemically modified, in immediate packings of > 1 kg or put up otherwise (excl. for technical or industrial uses and crude) 15141110 Low erucic acid rape or colza oil "fixed oil which has an erucic acid content 3,2 0 of < 2 %", crude, for technical or industrial uses (excl. for manufacture of foodstuffs for human consumption) 15141190 Low erucic acid rape or colza oil "fixed oil which has an erucic acid content 6,4 4 of < 2 %", crude (excl. for technical or industrial uses) & /en 173  Staging CN 2013 Description Base rate Notes category 15141910 Low erucic acid rape or colza oil "fixed oil which has an erucic acid content 5,1 4 of < 2 %" and its fractions, whether or not refined, but not chemically modified, for technical or industrial uses (excl. for manufacture of foodstuffs for human consumption and crude) 15141990 Low erucic acid rape or colza oil "fixed oil which has an erucic acid content 9,6 4 of < 2 %" and its fractions, whether or not refined, but not chemically modified (excl. for technical or industrial uses and crude) 15149110 High erucic acid rape or colza oil "fixed oil which has an erucic acid content 3,2 0 of ≥ 2 %", and mustard oil, crude, for technical or industrial uses (excl. for manufacture of foodstuffs for human consumption) 15149190 High erucic acid rape or colza oil "fixed oil which has an erucic acid content 6,4 4 of ≥ 2 %", and mustard oil, crude (excl. for technical or industrial uses) 15149910 High erucic acid rape or colza oil "fixed oil which has an erucic acid content 5,1 4 of ≥ 2 %", and mustard oil, and fractions thereof, whether or not refined, but not chemically modified, for technical or industrial uses (excl. for manufacture of foodstuffs for human consumption and crude) 15149990 High erucic acid rape or colza oil "fixed oil which has an erucic acid content 9,6 4 of ≥ 2 %", and mustard oil, and fractions thereof, whether or not refined, but not chemically modified (excl. for technical or industrial uses and crude) & /en 174  Staging CN 2013 Description Base rate Notes category 15151100 Crude linseed oil 3,2 0 15151910 Linseed oil and fractions thereof, whether or not refined, but not chemically 5,1 4 modified, for technical or industrial uses (excl. crude and for manufacture of foodstuffs) 15151990 Linseed oil and fractions thereof, whether or not refined, but not chemically 9,6 4 modified (excl. for technical or industrial uses and crude) 15152110 Crude maize oil, for technical or industrial uses (excl. for manufacture of 3,2 0 foodstuffs) 15152190 Crude maize oil (excl. for technical or industrial uses) 6,4 4 15152910 Maize oil and fractions thereof, whether or not refined, but not chemically 5,1 4 modified, for industrial uses (excl. crude and for manufacture of foodstuffs) 15152990 Maize oil and fractions thereof, whether or not refined, but not chemically modified 9,6 4 (excl. for industrial uses and crude) 15153010 Castor oil and fractions thereof, whether or not refined, but not chemically Free 0 modified, for production of aminoundecanoic acid for manufacture of synthetic textile fibres or artificial plastic materials & /en 175  Staging CN 2013 Description Base rate Notes category 15153090 Castor oil and fractions thereof, whether or not refined, but not chemically modified 5,1 4 (excl. for production of aminoundecanoic acid for manufacture of synthetic textile fibres or artificial plastic materials) 15155011 Crude sesame oil, for technical or industrial uses (excl. for manufacture of 3,2 0 foodstuffs) 15155019 Crude sesame oil (excl. for technical or industrial uses) 6,4 4 15155091 Sesame oil and its fractions, whether or not refined, but not chemically modified, 5,1 4 for technical or industrial uses (excl. crude) 15155099 Sesame oil and its fractions, whether or not refined, but not chemically modified 9,6 4 (excl. for technical or industrial uses and crude) 15159011 Tung, jojoba and oiticica oils, myrtle and Japan wax and their fractions, whether or Free 0 not refined, but not chemically modified 15159021 Crude tobacco-seed oil, for technical or industrial uses (excl. for manufacture of Free 0 foodstuffs) 15159029 Crude tobacco-seed oil (excl. for technical or industrial uses) 6,4 4 & /en 176  Staging CN 2013 Description Base rate Notes category 15159031 Tobacco-seed oil and its fractions, whether or not refined, but not chemically Free 0 modified, for technical or industrial uses (excl. for manufacture of foodstuffs and crude) 15159039 Tobacco-seed oil and its fractions, whether or not refined, but not chemically 9,6 4 modified (excl. for technical or industrial uses and crude) 15159040 Crude fixed vegetable fats and oils and their fractions, for technical or industrial 3,2 0 uses (excl. for production of foodstuffs, soya-bean, groundnut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard, linseed, maize, castor, tung, sesame, jojoba, oiticica, myrtle, japan wax and tobacco-seed oil) 15159051 Solid crude fixed vegetable fats and oils, in immediate packings of ≤ 1 kg (excl. for 12,8 7 technical or industrial uses and soya-bean, groundnut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard, linseed, maize, castor, tung, sesame, jojoba, oiticica, myrtle, japan wax and tobacco-seed oil) 15159059 Crude fixed vegetable fats and oils, in immediate packings of a content of > 1 kg, or 6,4 4 crude, liquid (excl. those for technical or industrial uses; soya-bean, peanut, olive, palm, sunflower, safflower, cotton-seed, coconut, palm kernel, babassu, rubsen, mustard seed, linseed, maize germ, castor, tung, sesame, jojoba or oiticica oil; myrtle wax, japan wax and tobacco seed oil) & /en 177  Staging CN 2013 Description Base rate Notes category 15159060 Vegetable fats and oils and their fractions, whether or not refined (excl. chemically 5,1 4 modified) for technical or industrial uses (excl. for the manufacture of foodstuffs; crude fats and oils; soya-bean, peanut, olive, palm, sunflower, safflower, cotton- seed, coconut, palm kernel, babassu, rubsen, mustard seed, linseed, maize germ, castor, tung, sesame, jojoba or oiticica oil; myrtle wax, japan wax and tobacco seed oil) 15159091 Solid fixed vegetable fats and oils and their fractions, whether or not refined, but 12,8 7 not chemically modified, in immediate packings of ≤ 1 kg, n.e.s. (excl. for technical or industrial uses and crude fats and oils) 15159099 Solid fixed vegetable fats and oils and their fractions, whether or not refined, but 9,6 4 not chemically modified, in immediate packings of > 1 kg, or liquid, n.e.s. (excl. for technical or industrial uses and crude fats and oils) 15161010 Animal fats, oils and their fractions, partly or wholly hydrogenated, inter-esterified, 12,8 7 re-esterified or elaidinised, whether or not refined, but not further prepared, in immediate packings of ≤ 1 kg 15161090 Animal fats, oils and their fractions, partly or wholly hydrogenated, inter-esterified, 10,9 7 re-esterified or elaidinised, whether or not refined, but not further prepared, in immediate packings of > 1 kg or put up otherwise 15162010 Hydrogenated castor oil, so called "opal wax" 3,4 0 & /en 178  Staging CN 2013 Description Base rate Notes category 15162091 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- 12,8 7 esterified, re-esterified or elaidinised, whether or not refined, in immediate packings of ≤ 1 kg (excl. hydrogenated castor oil "opal wax" and further prepared) 15162095 Rapeseed, colza, linseed, sunflower-seed, illipe, karite, makore, touloucouna or 5,1 4 babassu oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, for technical or industrial uses, in ndustrial uses, in immediate packings with a net content of > 1 kg or otherwise prepared (excl. for the manufacture of foodstuffs for human consumption) 15162096 Groundnut, cotton-seed, soya-bean or sunflower-seed oil and their fractions (excl. 9,6 4 those of subheading 1516.20.95); other oils and their fractions containing < 50 % by weight of free fatty acids, in immediate packings with a net content of > 1 kg or otherwixd prepared (excl. palm kernel, illipe, coconut "copra", rapeseed or copaiba oils, and oils of subheading 1516.20.95) 15162098 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- 10,9 7 esterified, re-esterified or elaidinised, whether or not refined, in immediate packings of > 1 kg or in another form (excl. fats and oils and their fractions, further prepared, hydrogenated castor oil and subheading 1516.20.95 and 1516.20.96) 15171010 Margarine containing > 10 % but ≤ 15 % milkfats (excl. liquid) 8,3 + 28,4 EUR/ 7 100 kg/net & /en 179  Staging CN 2013 Description Base rate Notes category 15171090 Margarine containing ≤ 10 % milkfats (excl. liquid) 16 10 15179010 Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of 8,3 + 28,4 EUR/ 7 different fats or oils, with a milkfat content, by weight, of > 10 % and ≤ 15 % (excl. 100 kg/net fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared, mixtures of olive oils, olive oil fractions and fixed margarine) 15179091 Edible fixed vegetable oils, fluid, mixed, containing ≤ 10 % milkfats (excl. oils, 9,6 4 partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, and mixtures of olive oils) 15179093 Edible mixtures or preparations for mould-release preparations, containing ≤ 10 % 2,9 0 milkfats 15179099 Edible mixtures or preparations of animal or vegetable fats or oils and edible 16 10 fractions of different fats or oils, containing ≤ 10 % milkfats (excl. fixed vegetable oils, fluid, mixed, edible mixtures or preparations for mould-release preparations, and solid margarine 15180010 Linoxyn 7,7 0 15180031 Crude fixed vegetable oils, fluid, mixed, inedible, n.e.s., for technical or industrial 3,2 0 uses (excl. for production of foodstuffs) & /en 180  Staging CN 2013 Description Base rate Notes category 15180039 Fixed vegetable oils, fluid, mixed, inedible, n.e.s., for technical or industrial uses 5,1 4 (excl. crude oils and for production of foodstuffs) 15180091 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, 7,7 0 sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified (excl. those of heading 1516 and linoxyn [oxidised linseed oil]) 15180095 Inedible mixtures or preparations "yellow grease" of animal or of animal and 2 0 vegetable fats and oils and their fractions 15180099 Mixtures and preparations of animal or vegetable fats and oils and of fractions of 7,7 0 various fats and oils, inedible, n.e.s., in Chapter 15 15200000 Glycerol, crude; glycerol waters and glycerol lyes Free 0 15211000 Vegetable waxes, whether or not refined or coloured (excl. triglycerides) Free 0 15219010 Spermaceti, whether or not refined or coloured Free 0 15219091 Beeswax and other insect waxes, crude Free 0 15219099 Beeswax and other insect waxes, whether or not refined or coloured (excl. crude) 2,5 0 15220010 Degras 3,8 0 15220031 Soapstocks containing oil with characteristics of olive oil 29,9 EUR/100 kg/net 7 & /en 181  Staging CN 2013 Description Base rate Notes category 15220039 Residues from treatment of fatty substances containing oil with characteristics of 47,8 EUR/100 kg/net 7 olive oil (excl. soapstocks) 15220091 Oil foots and dregs; soapstocks (excl. those containing oil with characteristics of 3,2 0 olive oil) 15220099 Residues from treatment of fatty substances or animal and vegetable waxes (excl. Free 0 those containing oil with characteristics of olive oil, oil foots and dregs and soapstocks) 16010010 Liver sausages and similar products and food preparations based thereon 15,4 10 16010091 Uncooked sausages, dry or for spreading, of meat, offal or blood (excl. liver) 149,4 EUR/ 7 100 kg/net 16010099 Sausages and similar products of meat, offal or blood and food preparations based 100,5 EUR/ 7 thereon (excl. liver sausages and uncooked sausages) 100 kg/net 16021000 Homogenised prepared meat, offal or blood, put up for retail sale as infant food or 16,6 10 for dietetic purposes, in containers of ≤ 250 g 16022010 Preparations of goose or duck liver (excl. sausages and similar products and finely 10,2 7 homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g) & /en 182  Staging CN 2013 Description Base rate Notes category 16022090 Preparations of liver (excl. sausages and similar products, finely homogenised 16 10 preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g and goose or duck liver) 16023111 Preparations containing exclusively uncooked turkey meat (excl. sausages and 102,4 EUR/ PY1 similar products) 100 kg/net 16023119 Meat or offal of turkeys "poultry", prepared or preserved, containing ≥ 57 % by 102,4 EUR/ PY1 weight of meat or offal of poultry (excl. containing exclusively uncooked turkey 100 kg/net meat, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) 16023180 Meat or offal of domestic turkeys, prepared or preserved, containing < 57 % by 102,4 EUR/ PY1 weight "excl. bones" of meat or offal of poultry (excl. sausages and similar 100 kg/net products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) 16023211 Uncooked, prepared or preserved meat or meat offal of fowls of the species Gallus 276,5 EUR/ PY1 domesticus containing ≥ 57 % meat or offal of poultry (excl. sausages and similar 100 kg/net products, and preparations of liver) & /en 183  Staging CN 2013 Description Base rate Notes category 16023219 Cooked, prepared or preserved meat or meat offal of fowls of the species Gallus 102,4 EUR/ PY1 domesticus containing ≥ 57 % meat or offal of poultry (excl. sausages and similar 100 kg/net products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) 16023230 Prepared or preserved meat or meat offal of fowls of the species Gallus domesticus 276,5 EUR/ PY1 containing ≥ 25 % but < 57 % of poultry meat or offal (excl. sausages and similar 100 kg/net products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) 16023290 Prepared or preserved meat or meat offal of fowls of the species Gallus domesticus 276,5 EUR/ PY1 (excl. that containing ≥ 25 % meat or offal of poultry, meat or offal of turkeys or 100 kg/net guinea fowl, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) 16023921 Uncooked, prepared or preserved meat or meat offal of ducks, geese and guinea 276,5 EUR/ PY1 fowl of the species domesticus, containing ≥ 57 % meat or offal of poultry (excl. 100 kg/net sausages and similar products, and preparations of liver) & /en 184  Staging CN 2013 Description Base rate Notes category 16023929 Cooked, prepared or preserved meat or meat offal of ducks, geese and guinea fowl 276,5 EUR/ PY1 of the species domesticus, containing ≥ 57 % meat or offal of poultry (excl. 100 kg/net sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) 16023985 Prepared or preserved meat or meat offal of domestic ducks, geese and guinea 276,5 EUR/ PY1 fowls, containing < 57 % by weight "excl. bones" meat or offal of poultry (excl. 100 kg/net sausages and similar products, finely homogenised preparations put up for retail sale as infant fo or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) 16024110 Hams and cuts thereof, of domestic swine, prepared or preserved 156,8 EUR/ PK 100 kg/net 16024190 Prepared or preserved hams and cuts thereof, of swine (excl. domestic) 10,9 7 16024210 Prepared or preserved shoulders and cuts thereof, of domestic swine 129,3 EUR/ PK 100 kg/net 16024290 Prepared or preserved shoulders and cuts thereof, of swine (excl. domestic) 10,9 7 & /en 185  Staging CN 2013 Description Base rate Notes category 16024911 Prepared or preserved domestic swine loins and parts thereof, incl. mixtures of loins 156,8 EUR/ PK or hams (excl. collars) 100 kg/net 16024913 Prepared or preserved domestic swine collars and parts thereof, incl. mixtures of 129,3 EUR/ PK collars and shoulders 100 kg/net 16024915 Prepared or preserved mixtures of domestic swine hams, shoulders, loins, collars 129,3 EUR/ PK and parts thereof (excl. mixtures of only loins and hams or only collars and 100 kg/net shoulders) 16024919 Meat or offal, incl. mixtures, of domestic swine, prepared or preserved, containing, 85,7 EUR/100 kg/net PK by weight, ≥ 80 % of meat or offal of any kind, incl. pork fat and fats of any kind or origin (excl. hams, shoulders, loins, collars and parts thereof, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of livers and meat extracts) 16024930 Prepared or preserved meat, offal and mixtures, of domestic swine, 75 EUR/100 kg/net PK containing ≥ 40 % but < 80 % meat or offal of any kind and fats of any kind (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietary purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) & /en 186  Staging CN 2013 Description Base rate Notes category 16024950 Prepared or preserved meat, offal and mixtures of domestic swine 54,3 EUR/100 kg/net PK containing < 40 % meat or offal of any kind and fats of any kind (excl. sausages and similar products, homogenised preparations for put up retail sale as infant food or for dietetic purposes,, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) 16024990 Prepared or preserved meat, offal and mixtures of swine (excl. domestic, hams, 10,9 7 shoulders and parts thereof, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) 16025010 Prepared or preserved meat or offal of bovine animals, uncooked, incl. mixtures of 303,4 EUR/ BF2 cooked meat or offal and uncooked meat or offal (excl. sausages and similar 100 kg/net products, and preparations of liver) 16025031 Corned beef, in airtight containers 16,6 4 16025095 Meat or offal of bovine animals, prepared or preserved, cooked (excl. corned beef 16,6 4 in airtight containers, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) & /en 187  Staging CN 2013 Description Base rate Notes category 16029010 Preparations of blood of any animal (excl. sausages and similar products) 16,6 10 16029031 Prepared or preserved meat or meat offal of game or rabbits (excl. of wild pigs, 10,9 7 sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) 16029051 Prepared or preserved meat or meat offal containing meat or offal of domestic 85,7 EUR/ PK swine (excl. of poultry, bovine animals, reindeer, game or rabbits, sausages and 100 kg/net similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) 16029061 Prepared or preserved meat or meat offal, uncooked, containing meat or offal of 303,4 EUR/ BF2 bovines, incl. mixtures of cooked or uncooked meat and cooked or uncooked offal 100 kg/net (excl. of poultry, domestic swine, reindeer, game or rabbits, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, and preparations of liver) & /en 188  Staging CN 2013 Description Base rate Notes category 16029069 Prepared or preserved meat or meat offal, cooked, containing meat or offal of 16,6 10 bovine animals (excl. of poultry, domestic swine, game or rabbits, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) 16029091 Prepared or preserved meat or offal of sheep (excl. sausages and similar products, 12,8 10 finely homogenised preparations put up for retail sale as infant food or for dietetic purposes in containers of a net weight of ≤ 250 g, preparations of liver, meat extracts, juices, and containing meat or offal of bovines or domestic swine) 16029095 Prepared or preserved meat or offal of goats (excl. sausages and similar products, 16,6 10 finely homogenised preparations put up for retail sale as infant food or for dietetic purposes in containers of a net weight of ≤ 250 g, preparations of liver, meat extracts, juices, and containing meat or offal of bovines or domestic swine) 16029099 Prepared or preserved meat or meat offal (excl. of poultry, swine, bovine animals, 16,6 10 game or rabbits, sheep or goats, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes in containers of a net weight of ≤ 250 g, preparations of liver, meat extracts, juices, and containing meat or offal of bovines or domestic swine) & /en 189  Staging CN 2013 Description Base rate Notes category 16030010 Extracts and juices of meat, fish, crustaceans, molluscs and other aquatic 12,8 0 invertebrates, in immediate packings of ≤ 1 kg 16030080 Extracts and juices of meat, fish, crustaceans, molluscs and other aquatic Free 0 invertebrates, in immediate packings of > 1 kg or put up otherwise 16041100 Prepared or preserved salmon, whole or in pieces (excl. minced) 5,5 4 16041210 Fillets of herring, raw, merely coated with butter or breadcrumbs, whether or not 15 10 pre-fried in oil, frozen 16041291 Herrings, prepared or preserved, whole or in pieces, in airtight containers (excl. 20 10 minced herrings and herring fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) 16041299 Herrings, prepared or preserved, whole or in pieces (excl. minced herrings and 20 10 herring fillets, raw, merely coated with batter or breadcrumbs, whether or not pre- fried in oil, frozen and in airtight containers) 16041311 Sardines, prepared or preserved, whole or in pieces, in olive oil (excl. minced 12,5 7 sardines) 16041319 Sardines, prepared or preserved, whole or in pieces (excl. minced sardines and 12,5 10 sardines in olive oil) & /en 190  Staging CN 2013 Description Base rate Notes category 16041390 Prepared or preserved sardinella, brisling or sprats, whole or in pieces (excl. 12,5 4 minced) 16041411 Prepared or preserved tunas and skipjack, whole or in pieces, in vegetable oil (excl. 24 E minced) 16041416 Fillets known as "loins" of tunas or skipjack, prepared or preserved (excl. such 24 E products in vegetable oil) 16041418 Prepared or preserved tunas and skipjack (excl. minced, fillets known as "loins" and 24 E such products in vegetable oil) 16041490 Prepared or preserved bonito "sarda spp.", whole or in pieces (excl. minced) 25 10 16041511 Fillets of mackerel of the species Scomber scombrus and Scomber japonicus, 25 4 prepared or preserved 16041519 Mackerel of the species Scomber scombrus and Scomber japonicus, prepared or 25 4 preserved, whole or in pieces (excl. minced mackerel and fillets of mackerel) 16041590 Prepared or preserved mackerel of species Scomber australasicus, whole or in 20 4 pieces (excl. minced) 16041600 Prepared or preserved anchovies, whole or in pieces (excl. minced) 25 10 & /en 191  Staging CN 2013 Description Base rate Notes category 16041700 Prepared or preserved eels, whole or in pieces (excl. minced) 20 4 16041910 Prepared or preserved salmonidae, whole or in pieces (excl. salmon and minced) 7 4 16041931 Fillets known as "loins" of fish of the genus "Euthynnus" prepared or preserved 24 E (excl. of skipjack [Euthynnus Katsuwonus pelamis]) 16041939 Prepared or preserved fish of the genus "Euthynnus", whole or in pieces (excl. 24 E minced, fillets known as "loins" and of skipjack [Euthynnus Katsuwonus pelamis]) 16041950 Prepared or preserved fish of species Orcynopsis unicolor, whole or in pieces (excl. 12,5 4 minced) 16041991 Frozen raw fish fillets, coated with batter or breadcrumbs, whether or not pre-fried 7,5 4 in oil (excl. salmonidae, herrings, sardines, sardinella, brisling or sprats, tunas, skipjack and Atlantic bonito, bonito "Sarda spp.", mackerel, anchovies, fish of species Euthynnus and fish of species Orcynopsis unicolor) 16041992 Cod of the species Gadus morhua, Gadus ogac, Gadus macrocephalus, prepared or 20 4 preserved, whole or in pieces (excl. finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) 16041993 Coalfish "Pollachius virens", prepared or preserved, whole or in pieces (excl. finely 20 4 minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) & /en 192  Staging CN 2013 Description Base rate Notes category 16041994 Hake "Merluccius spp., Urophycis spp.", prepared or preserved, whole or in pieces 20 4 (excl. finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) 16041995 Alaska pollack "Theragra chalcogramma" and pollack "Pollachius pollachius", 20 4 prepared or preserved, whole or in pieces (excl. finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) 16041997 Fish, prepared or preserved, whole or in pieces (excl. minced, merely smoked, and 20 4 salmonidae, herrings, sardines, sardinella, anchovies, brisling, sprats, tunas, bonito "Sarda spp.", mackerel, eels, Euthynnus spp., Orcynopsis unicolor, cod, coalfish, hake, Alaska pollack and pollack; fillets, raw, merely coated with batter or breadcrumbs, even pre-fried in oil, frozen) 16042005 Preparations of surimi 20 4 16042010 Prepared or preserved salmon (excl. whole or in pieces) 5,5 4 16042030 Prepared or preserved Salmonidae (excl. salmon and whole or in pieces) 7 4 16042040 Prepared or preserved anchovies (excl. whole or in pieces) 25 10 16042050 Prepared or preserved sardines, bonito, mackerel of species Scomber scombrus and 25 10 japonicus and fish of species Orcynopsis unicolor (excl. whole or in pieces) & /en 193  Staging CN 2013 Description Base rate Notes category 16042070 Prepared or preserved tunas, skipjack or other fish of genus Euthynnus (excl. whole 24 E or in pieces) 16042090 Fish, prepared or preserved (excl. fish whole or in pieces, preparations of surimi 14 7 and salmonidae, anchovies, sardines, bonito, mackerel of the species Scomber scombrus and of the species Scomber japonicus and fish of the species Orcynopsis unicolor, tunas, skipjack and other fish of the species Euthynnus) 16043100 Caviar 20 4 16043200 Caviar substitutes prepared from fish eggs 20 4 16051000 Crab, prepared or preserved (excl. smoked) 8 4 16052110 Shrimps and prawns, prepared or preserved, in immediate packings of a net content 20 4 of ≤ 2 kg (excl. merely smoked, and in airtight containers) 16052190 Shrimps and prawns, prepared or preserved, in immediate packings of a net content 20 4 of > 2 kg (excl. merely smoked, and in airtight containers) 16052900 Shrimps and prawns, prepared or preserved, in airtight containers (excl. smoked) 20 4 16053010 Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, Free 0 pâtés, soups or sauces 16053090 Lobster, prepared or preserved (excl. merely smoked; lobster meat, cooked, for the 20 4 manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces) & /en 194  Staging CN 2013 Description Base rate Notes category 16054000 Crustaceans, prepared or preserved (excl. smoked, crabs, shrimps, prawns and 20 4 lobster) 16055100 Oysters, prepared or preserved (excl. smoked) 20 4 16055200 Scallops, incl. queen scallops, prepared or preserved (excl. smoked) 20 4 16055310 Mussels, prepared or preserved, in airtight containers (excl. merely smoked) 20 4 16055390 Mussels, prepared or preserved (excl. in airtight containers, and merely smoked) 20 4 16055400 Cuttlefish and squid, prepared or preserved (excl. smoked) 20 4 16055500 Octopus, prepared or preserved (excl. smoked) 20 4 16055600 Clams, cockles and arkshells, prepared or preserved (excl. smoked) 20 4 16055700 Abalone, prepared or preserved (excl. smoked) 20 4 16055800 Snails, prepared or preserved (excl. smoked and sea snails) 20 4 16055900 Molluscs, prepared or preserved (excl. smoked, oysters, scallops, mussels, cuttle 20 4 fish, squid, octopus, abalone, snails, and clams, cockles and arkshells) 16056100 Sea cucumbers, prepared or preserved (excl. smoked) 26 4 & /en 195  Staging CN 2013 Description Base rate Notes category 16056200 Sea urchins, prepared or preserved (excl. smoked) 26 4 16056300 Jellyfish, prepared or preserved (excl. smoked) 26 4 16056900 Aquatic invertebrates, prepared or preserved (excl. smoked, crustaceans, molluscs, 26 4 sea cucumbers, sea urchins and jellyfish) 17011210 Raw beet sugar, for refining (excl. added flavouring or colouring) 33,9 EUR/100 kg/net E 17011290 Raw beet sugar (excl. for refining and added flavouring or colouring) 41,9 EUR/100 kg/net E 17011310 Raw cane sugar for refining, in solid form, not containing added flavouring or 33,9 EUR/100 kg/net SR colouring matter, obtained without centrifugation, with sucrose content 69° to 93°, containing only natural anhedral microcrystals [see subheading note 2.] 17011390 Raw cane sugar, in solid form, not containing added flavouring or colouring matter, 41,9 EUR/100 kg/net E obtained without centrifugation, with sucrose content 69° to 93°, containing only natural anhedral microcrystals [see subheading note 2.] (excl. for refining) 17011410 Raw cane sugar for refining, in solid form, not containing added flavouring or 33,9 EUR/100 kg/net SR colouring matter (excl. cane sugar of 1701 13) 17011490 Raw cane sugar, in solid form, not containing added flavouring or colouring matter 41,9 EUR/100 kg/net E (excl. for refining, and cane sugar of 1701 13) & /en 196  Staging CN 2013 Description Base rate Notes category 17019100 Refined cane or beet sugar, containing added flavouring or colouring, in solid form 41,9 EUR/100 kg/net E 17019910 White sugar, containing in dry state ≥ 99,5 % sucrose (excl. flavoured or coloured) 41,9 EUR/100 kg/net E 17019990 Cane or beet sugar and chemically pure sucrose, in solid form (excl. cane and beet 41,9 EUR/100 kg/net E sugar containing added flavouring or colouring, raw sugar and white sugar) 17021100 Lactose in solid form and lactose syrup, not containing added flavouring or 14 EUR/100 kg/net 4 colouring matter, containing by weight ≥ 99 % lactose, expressed as anhydrous lactose, calculated on the dry matter 17021900 Lactose in solid form and lactose syrup, not containing added flavouring or 14 EUR/100 kg/net 4 colouring matter, containing by weight < 99 % lactose, expressed as anhydrous lactose, calculated on the dry matter 17022010 Maple sugar, in solid form, flavoured or coloured 0,4 EUR/100 kg/net 4 per 1 % sucrose 17022090 Maple sugar, in solid form, and maple syrup (excl. flavoured or coloured) 8 4 17023010 Isoglucose in the solid form, not containing fructose or containing in the dry 50,7 EUR/100 kg/ OS state < 20 % by weight of fructose net mas & /en 197  Staging CN 2013 Description Base rate Notes category 17023050 Glucose "dextrose" in the form of white crystalline powder, whether or not 26,8 EUR/100 kg/net OS agglomerated, not containing fructose or containing in the dry state < 20 % by weight of glucose (excl. isoglucose) 17023090 Glucose in solid form and glucose syrup, not containing added flavouring or 20 EUR/100 kg/net OS colouring matter and not containing fructose or containing in the dry state < 20 % by weight of fructose (excl. isoglucose and glucose "dextrose" in the form of white crystalline powder, whether or not agglomerated) 17024010 Isoglucose in solid form, containing in the dry state ≥ 20 % and < 50 % by weight 50,7 EUR/100 kg/ OS of fructose (excl. invert sugar) net mas 17024090 Glucose in solid form and glucose syrup, not containing added flavouring or 20 EUR/100 kg/net OS colouring matter, and containing in the dry state ≥ 20 % and < 50 % by weight of fructose (excl. isoglucose and invert sugar) 17025000 Chemically pure fructose in solid form 16 + 50,7 EUR/ OS 100 kg/net mas 17026010 Isoglucose in solid form, containing in the dry state > 50 % by weight of fructose 50,7 EUR/100 kg/ OS (excl. chemically pure fructose and invert sugar) net mas & /en 198  Staging CN 2013 Description Base rate Notes category 17026080 Inulin syrup obtained directly by hydrolysis of inulin or oligofructoses, containing 0,4 EUR/100 kg/net 7 in the dry state > 50 % by weight of fructose in free form or as sucrose per 1 % sucrose 17026095 Fructose in solid form and fructose syrup not containing added flavouring or 0,4 EUR/100 kg/net OS colouring matter and containing in the dry state > 50 % by weight of fructose (excl. per 1 % sucrose isoglucose, inulin syrup, chemically pure fructose and invert sugar) 17029010 Chemically pure maltose, in solid form 12,8 7 17029030 Isoglucose in solid form, containing in the dry state 50 % by weight of fructose, 50,7 EUR/100 kg/ OS obtained from glucose polymers net mas 17029050 Maltodextrine in solid form and maltodextrine syrup (excl. flavoured or coloured) 20 EUR/100 kg/net OS 17029071 Sugar and molasses, caramelised, containing in the dry state ≥ 50 % by weight of 0,4 EUR/100 kg/net OS sucrose per 1 % sucrose 17029075 Sugar and molasses, caramelised, containing in the dry state < 50 % by weight of 27,7 EUR/100 kg/net OS sucrose, in powder form, whether or not agglomerated 17029079 Sugar and molasses, caramelised, containing in the dry state < 50 % by weight of 19,2 EUR/100 kg/net OS sucrose (excl. sugar and molasses in powder form, whether or not agglomerated) 17029080 Inulin syrup, obtained directly by hydrolysis of inulin or oligofructoses, containing 0,4 EUR/100 kg/net 7 in the dry state ≥ 10 % but ≤ 50 % by weight of fructose in free form or as sucrose per 1 % sucrose & /en 199  Staging CN 2013 Description Base rate Notes category 17029095 Sugars in solid form, incl. invert sugar, and sugar and sugar syrup blends containing 0,4 EUR/100 kg/net OS in the dry state 50 % by weight of fructose, not containing added flavouring or per 1 % sucrose colouring matter (excl. cane or beet sugar, chemically pure sucrose and maltose, lactose, maple sugar, glucose, fructose, maltodextrine, and syrups thereof, isoglucose, inulin syrup and caramel) 17031000 Cane molasses resulting from the extraction or refining of sugar 0,35 EUR/100 kg/net 7 17039000 Beet molasses resulting from the extraction or refining of sugar 0,35 EUR/100 kg/net 4 17041010 Chewing gum, whether or not sugar-coated, containing < 60 % sucrose, incl. invert 6,2 + 27,1 EUR/ 10 sugar expressed as sucrose 100 kg/net MAX 17,9 17041090 Chewing gum, whether or not sugar-coated, containing ≥ 60 % sucrose, incl. invert 6,3 + 30,9 EUR/ 10 sugar expressed as sucrose 100 kg/net MAX 18,2 17049010 Liquorice extract containing > 10 % sucrose, without other added substances 13,4 10 17049030 White chocolate 9,1 + 45,1 EUR/ 10 100 kg/net MAX 18,9 + 16,5 EUR/100 kg/net & /en 200  Staging CN 2013 Description Base rate Notes category 17049051 Pastes, incl. marzipan, in immediate packings of ≥ 1 kg 9 + EA MAX 18,7 + 10 AD S/Z 17049055 Throat pastilles and cough drops 9 + EA MAX 18,7 + 10 AD S/Z 17049061 Sugar-coated "panned" goods, not containing cocoa 9 + EA MAX 18,7 + 10 AD S/Z 17049065 Gum and jelly confectionery, incl. fruit pastes in the form of sugar confectionery 9 + EA MAX 18,7 + 10 AD S/Z 17049071 Boiled sweets, whether or not filled 9 + EA MAX 18,7 + 10 AD S/Z 17049075 Toffees, caramels and similar sweets 9 + EA MAX 18,7 + 10 AD S/Z 17049081 Compressed tablets of sugar confectionery, whether or not manufactured with 9 + EA MAX 18,7 + 10 binding agents, not containing cocoa (excl. chewing gum, white chocolate, throat AD S/Z pastilles and cough drops, gum confectionery and jelly confectionery incl. fruit pastes in the form of sugar confectionery, boiled sweets, whether or not filled, pastes, incl. marzipan, in immediate packings of a net content of ≥ 1 kg) & /en 201  Staging CN 2013 Description Base rate Notes category 17049099 Pastes, marzipan, nougat and other prepared sugar confectionery, not containing 9 + EA MAX 18,7 + 10 cocoa (excl. chewing gum, white chocolate, throat pastilles and cough drops, gum AD S/Z and jelly confectionery incl. fruit pastes in the form of sugar confectionery, boiled sweets, toffees, caramels and similar sweets, compressed tablets, and pastes incl. marzipan in immediate packings of ≥ 1 kg) 18010000 Cocoa beans, whole or broken, raw or roasted Free 0 18020000 Cocoa shells, husks, skins and other cocoa waste Free 0 18031000 Cocoa paste (excl. defatted) 9,6 10 18032000 Cocoa paste, wholly or partly defatted 9,6 10 18040000 Cocoa butter, fat and oil 7,7 10 18050000 Cocoa powder, not containing added sugar or other sweetening matter 8 10 18061015 Cocoa powder, containing added sugar or other sweetening matter but containing 8 10 no sucrose or containing < 5 % by weight of sucrose, incl. inverted sugar expressed as sucrose or isoglucose expressed as sucrose 18061020 Cocoa powder, containing added sugar or other sweetening matter, 8 + 25,2 EUR/ 10 containing ≥ 5 % but < 65 % by weight of sucrose, incl. inverted sugar expressed as 100 kg/net sucrose or isoglucose expressed as sucrose & /en 202  Staging CN 2013 Description Base rate Notes category 18061030 Sweetened cocoa powder, containing ≥ 65 % but < 80 % sucrose, incl. inverted 8 + 31,4 EUR/ OS sugar expressed as sucrose or isoglucose expressed as sucrose 100 kg/net 18061090 Sweetened cocoa powder, containing ≥ 80 % sucrose, incl. inverted sugar expressed 8 + 41,9 EUR/ OS as sucrose or isoglucose expressed as sucrose 100 kg/net 18062010 Chocolate and other food preparations containing cocoa, in blocks, slabs or bars 8,3 + EA MAX 18,7 10 weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in + AD S/Z containers or immediate packings of a content > 2 kg, containing ≥ 31 %, by weight, of cocoa butter and milkfat (excl. cocoa powder) 18062030 Chocolate and other food preparations containing cocoa, in blocks, slabs or bars 8,3 + EA MAX 18,7 10 weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in + AD S/Z containers or immediate packings of a content > 2 kg, containing a combined weight of ≥ 25 % but < 31 % of cocoa butter and milkfat (excl. cocoa powder) 18062050 Chocolate and other food preparations containing cocoa, in blocks, slabs or bars 8,3 + EA MAX 18,7 10 weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in + AD S/Z containers or immediate packings of a content > 2 kg, containing ≥ 18 % by weight but < 31 % by weight of cocoa butter (excl. cocoa powder) & /en 203  Staging CN 2013 Description Base rate Notes category 18062070 Chocolate milk crumb preparations in containers or immediate packings of a 15,4 + EA 10 content of > 2 kg 18062080 Chocolate flavour coating in containers or immediate packings of a content > 2 kg 8,3 + EA MAX 18,7 10 + AD S/Z 18062095 Chocolate and other food preparations containing cocoa, in blocks, slabs or bars 8,3 + EA MAX 18,7 10 weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in + AD S/Z containers or immediate packings of a content > 2 kg, containing < 18 % by weight of cocoa butter 18063100 Chocolate and other preparations containing cocoa, in blocks, slabs or bars 8,3 + EA MAX 18,7 10 of ≤ 2 kg, filled + AD S/Z 18063210 Chocolate and other preparations containing cocoa, in blocks, slabs or bars 8,3 + EA MAX 18,7 10 of ≤ 2 kg, with added cereal, fruit or nuts (excl. filled) + AD S/Z 18063290 Chocolate and other preparations containing cocoa, in blocks, slabs or bars 8,3 + EA MAX 18,7 10 of ≤ 2 kg (excl. filled and with added cereal, fruit or nuts) + AD S/Z 18069011 Chocolate and chocolate products in the form of chocolates, whether or not filled, 8,3 + EA MAX 18,7 10 containing alcohol + AD S/Z 18069019 Chocolate and chocolate products in the form of chocolates, whether or not filled, 8,3 + EA MAX 18,7 10 not containing alcohol + AD S/Z & /en 204  Staging CN 2013 Description Base rate Notes category 18069031 Chocolate and chocolate products, filled (excl. in blocks, slabs or bars and 8,3 + EA MAX 18,7 10 chocolates) + AD S/Z 18069039 Chocolates and chocolate products, unfilled (excl. in blocks, slabs or bars, 8,3 + EA MAX 18,7 10 chocolates) + AD S/Z 18069050 Sugar confectionery and substitutes therefor made from sugar substitution products, 8,3 + EA MAX 18,7 10 containing cocoa + AD S/Z 18069060 Spreads containing cocoa 8,3 + EA MAX 18,7 10 + AD S/Z 18069070 Preparations containing cocoa, for making beverages 8,3 + EA MAX 18,7 10 + AD S/Z 18069090 Preparations containing cocoa, in containers or immediate packings of ≤ 2 kg (excl. 8,3 + EA MAX 18,7 10 chocolate, chocolates and other chocolate products, sugar confectionery and + AD S/Z substitutes therefor made from sugar substitution products, spreads and preparations containing cocoa for making beverages, and cocoa powder) 19011000 Food preparations for infant use, put up for retail sale, of flour, groats, meal, starch 7,6 + EA IF or malt extract, not containing cocoa or containing < 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and of milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5% by weight of cocoa calculated on a totally defatted basis, n.e.s. & /en 205  Staging CN 2013 Description Base rate Notes category 19012000 Mixes and doughs of flour, groats, meal, starch or malt extract, not containing 7,6 + EA 10 cocoa or containing < 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and of mixes and doughs of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s. , for the preparation of bakers' wares of heading 1905 19019011 Malt extract with a dry extract content of ≥ 90 % 5,1 + 18 EUR/ 10 100 kg/net 19019019 Malt extract with a dry extract content of < 90 % 5,1 + 14,7 EUR/ 10 100 kg/net 19019091 Food preparations of flour, groats, meal, starch or malt extract, containing no 12,8 10 milkfats, sucrose, isoglucose, glucose or starch or containing < 1,5 % milkfat, 5 % sucrose, isoglucose, glucose or starch, not containing cocoa or containing cocoa in a proportion by weight of < 40 %, calculated on a totally defatted basis (excl. malt extract and for infant food, put up for retail sale, mixes and doughs for the preparation of bakers' wares and in powder form of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404) & /en 206  Staging CN 2013 Description Base rate Notes category 19019099 Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa 7,6 + EA 10/OS ≥ or containing cocoa in a proportion by weight of < 40 %, calculated on a totally 70 % defatted basis, and food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods in heading 0401 to 0404, not containing cocoa or containing cocoa in a proportion by weight of < 5 %, calculated on a totally defatted basis, n.e.s. (excl. malt extract and preparations for infant food, put up for retail sale, mixes and doughs for preparation of bakers' wares and goods in subheading 1901.90.91) 19021100 Uncooked pasta, not stuffed or otherwise prepared, containing eggs 7,7 + 24,6 EUR/ 7 100 kg/net 19021910 Uncooked pasta, not stuffed or otherwise prepared, not containing common wheat 7,7 + 24,6 EUR/ 7 flour or meal or eggs 100 kg/net 19021990 Uncooked pasta, not stuffed or otherwise prepared, containing common wheat flour 7,7 + 21,1 EUR/ 7 or meal but no eggs 100 kg/net 19022010 Pasta, stuffed with meat or other substances, whether or not cooked or otherwise 8,5 4 prepared, containing > 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates & /en 207  Staging CN 2013 Description Base rate Notes category 19022030 Pasta, stuffed with meat or other substances, whether or not cooked or otherwise 54,3 EUR/100 kg/net 7 prepared, containing > 20 % by weight of sausages and the like, of meat and meat offal of any kind, incl. fats of any kind or origin 19022091 Cooked pasta, stuffed with meat or other substances (excl. containing > 20 % by 8,3 + 6,1 EUR/ 7 weight of sausages and the like, of meat and meat offal of any kind, incl. fats of any 100 kg/net kind or origin or > 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates) 19022099 Pasta, otherwise prepared, stuffed with meat or other substances (excl. cooked, or 8,3 + 17,1 EUR/ 7 containing > 20 % by weight of sausages and the like, of meat and meat offal of any 100 kg/net kind, incl. fats of any kind or origin or > 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates) 19023010 Dried, prepared pasta (excl. stuffed) 6,4 + 24,6 EUR/ 7 100 kg/net 19023090 Pasta, cooked or otherwise prepared (excl. stuffed or dried pasta) 6,4 + 9,7 EUR/ 7 100 kg/net 19024010 Couscous unprepared 7,7 + 24,6 EUR/ 7 100 kg/net & /en 208  Staging CN 2013 Description Base rate Notes category 19024090 Couscous, cooked or otherwise prepared 6,4 + 9,7 EUR/ 7 100 kg/net 19030000 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, 6,4 + 15,1 EUR/ 7 pearls, siftings or similar forms 100 kg/net 19041010 Prepared foods obtained by swelling or roasting cereals or cereal products based on 3,8 + 20 EUR/ 7 maize 100 kg/net 19041030 Prepared foods obtained by swelling or roasting cereals or cereal products based on 5,1 + 46 EUR/ 7 rice 100 kg/net 19041090 Prepared foods obtained by swelling or roasting cereals or cereal products (excl. 5,1 + 33,6 EUR/ 7 based on maize or rice) 100 kg/net 19042010 Preparations of the Müsli type based on unroasted cereal flakes 9 + EA 7 19042091 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted 3,8 + 20 EUR/ 7 cereal flakes and roasted cereal flakes or swelled cereals, obtained from maize 100 kg/net (excl. preparations of the Müsli type on the basis of unroasted cereal flakes) 19042095 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted 5,1 + 46 EUR/ 7 cereal flakes and roasted cereal flakes or swelled cereals, obtained from rice (excl. 100 kg/net preparations of the Müsli type on the basis of unroasted cereal flakes) & /en 209  Staging CN 2013 Description Base rate Notes category 19042099 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted 5,1 + 33,6 EUR/ 7 and roasted cereal flakes or swelled cereals (excl. obtained from maize or rice and 100 kg/net preparations of the Müsli type based on unroasted cereal flakes) 19043000 Bulgur wheat in the form of worked grains, obtained by cooking hard wheat grains 8,3 + 25,7 EUR/ 7 100 kg/net 19049010 Rice, pre-cooked or otherwise prepared, n.e.s. (excl. flour, groats and meal, food 8,3 + 46 EUR/ 7 preparations obtained by swelling or roasting or from unroasted cereal flakes or 100 kg/net from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals) 19049080 Cereals in grain or flake form or other worked grains, pre-cooked or otherwise 8,3 + 25,7 EUR/ 7 prepared, n.e.s. (excl. rice, maize [corn], flour, groats and meal, food preparations 100 kg/net obtained by swelling or roasting or from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals and bulgur wheat) 19051000 Crispbread 5,8 + 13 EUR/ 7 100 kg/net 19052010 Gingerbread and the like, whether or not containing cocoa, containing < 30 % 9,4 + 18,3 EUR/ 7 sucrose, incl. invert sugar expressed as sucrose 100 kg/net 19052030 Gingerbread and the like, whether or not containing cocoa, containing ≥ 30 % 9,8 + 24,6 EUR/ 7 but < 50 % sucrose, incl. invert sugar expressed as sucrose 100 kg/net & /en 210  Staging CN 2013 Description Base rate Notes category 19052090 Gingerbread and the like, whether or not containing cocoa, containing ≥ 50 % 10,1 + 31,4 EUR/ 7 sucrose, incl. invert sugar expressed as sucrose 100 kg/net 19053111 Sweet biscuits, whether or not containing cocoa, coated or covered with chocolate 9 + EA MAX 24,2 + 7 or cocoa preparations, in immediate packings of ≤ 85 g AD S/Z 19053119 Sweet biscuits, whether or not containing cocoa, coated or covered with chocolate 9 + EA MAX 24,2 + 7 or cocoa preparations, in immediate packings of > 85 g AD S/Z 19053130 Sweet biscuits, whether or not containing cocoa, containing ≥ 8 % milkfats (excl. 9 + EA MAX 24,2 + 7 coated or covered with chocolate or cocoa preparations) AD S/Z 19053191 Sweet sandwich biscuits, whether or not containing cocoa, containing < 8 % 9 + EA MAX 24,2 + 7 milkfats (excl. coated or covered with chocolate or cocoa preparations) AD S/Z 19053199 Sweet biscuits, whether or not containing cocoa, containing < 8 % milkfats (excl. 9 + EA MAX 24,2 + 7 coated or covered with chocolate or cocoa preparations and sandwich biscuits) AD S/Z 19053205 Waffles and wafers of a water content, by weight, of > 10 % 9 + EA MAX 20,7 + 7 AD F/M 19053211 Waffles and wafers, whether or not containing cocoa, coated or covered with 9 + EA MAX 24,2 + 7 chocolate or cocoa preparations, in immediate packings of ≤ 85 g (excl. of a water AD S/Z content, by weight, of > 10 %) & /en 211  Staging CN 2013 Description Base rate Notes category 19053219 Waffles and wafers, whether or not containing cocoa, coated or covered with 9 + EA MAX 24,2 + 7 chocolate or cocoa preparations (excl. in immediate packings of ≤ 85 g and waffles AD S/Z and wafers of a water content, by weight, of > 10 %) 19053291 Waffles and wafers, salted, whether or not filled (excl. of a water content, by 9 + EA MAX 20,7 + 7 weight, of > 10 %) AD F/M 19053299 Waffles and wafers, whether or not containing cocoa, whether or not filled (excl. 9 + EA MAX 24,2 + 7 coated or covered with chocolate or cocoa preparations, salted and those with water AD S/Z content of > 10 %) 19054010 Rusks 9,7 + EA 7 19054090 Toasted bread and similar toasted products (excl. rusks) 9,7 + EA 7 19059010 Matzos 3,8 + 15,9 EUR/ 7 100 kg/net 19059020 Communion wafers, empty cachets for pharmaceutical use, sealing wafers, rice 4,5 + 60,5 EUR/ 7 paper and similar products 100 kg/net 19059030 Bread, not containing added honey, eggs, cheese or fruit, whether or not containing 9,7 + EA 7 in the dry state ≤ 5 % by weight of either sugars or fats & /en 212  Staging CN 2013 Description Base rate Notes category 19059045 Biscuits (excl. sweet biscuits) 9 + EA MAX 20,7 + 7 AD F/M 19059055 Extruded or expanded products, savoury or salted (excl. crispbread, rusks, toasted 9 + EA MAX 20,7 + 7 bread, similar toasted products and waffles and wafers) AD F/M 19059060 Fruit tarts, currant bread, panettone, meringues, Christmas stollen, croissants and 9 + EA MAX 24,2 + 7 other bakers' wares with added sweetener (excl. crispbread, gingerbread and the AD S/Z like, sweet biscuits, waffles and wafers, and rusks) 19059090 Pizzas, quiches and other unsweetened bakers' wares (excl. crispbread, gingerbread 9 + EA MAX 20,7 + 7 and the like, sweet biscuits, waffles and wafers, rusks and similar toasted products, AD F/M bread, communion wafers, empty cachets for pharmaceutical use, sealing wafers) 20011000 Cucumbers and gherkins, prepared or preserved by vinegar or acetic acid 17,6 10 20019010 Mango chutney, prepared or preserved by vinegar or acetic acid Free 0 20019020 Fruit of genus capsicum, prepared or preserved by vinegar or acetic acid (excl. 5 0 sweet peppers and pimentos) 20019030 Sweetcorn "Zea Mays var. saccharata", prepared or preserved by vinegar or acetic 5,1 + 9,4 EUR/ SC PY acid 100 kg/net 20019040 Yams, sweet potatoes and similar parts of plants containing ≥ 5 % starch, prepared 8,3 + 3,8 EUR/ 7 or preserved by vinegar or acetic acid 100 kg/net & /en 213  Staging CN 2013 Description Base rate Notes category 20019050 Mushrooms, prepared or preserved by vinegar or acetic acid 16 10 20019065 Olives, prepared or preserved by vinegar or acetic acid 16 10 20019070 Sweet peppers, prepared or preserved by vinegar or acetic acid 16 10 20019092 Palm hearts, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 10 4 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved by vinegar or acetic acid 20019097 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by 16 10 vinegar or acetic acid (excl. cucumbers and gherkins, mango chutney, fruit of the genus Capsicum other than sweet peppers or pimentos, sweetcorn, yams, sweet potatoes and similar edible parts of plants, containing ≥ 5 % by weight of starch; mushrooms, palm hearts, olives, sweet peppers, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) 20021010 Peeled tomatoes, whole or in pieces, prepared or preserved otherwise than by 14,4 7 vinegar or acetic acid & /en 214  Staging CN 2013 Description Base rate Notes category 20021090 Unpeeled tomatoes, whole or in pieces, prepared or preserved otherwise than by 14,4 7 vinegar or acetic acid 20029011 Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, with dry 14,4 7 matter content of < 12 %, in immediate packings of a net content of > 1 kg (excl. whole or in pieces) 20029019 Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, with dry 14,4 7 matter content of < 12 %, in immediate packings of a net content of ≤ 1 kg (excl. whole or in pieces) 20029031 Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, with dry 14,4 7 matter content of ≥ 12 % but ≤ 30 %, in immediate packings of a net content of > 1 kg (excl. whole or in pieces) 20029039 Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, with dry 14,4 7 matter content of ≥ 12 % but 30 %, in immediate packings of a net content of ≤ 1 kg (excl. whole or in pieces) 20029091 Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, with dry 14,4 7 matter content of > 30 %, in immediate packings of a net content of > 1 kg (excl. whole or in pieces) & /en 215  Staging CN 2013 Description Base rate Notes category 20029099 Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, with dry 14,4 7 matter content of > 30 %, in immediate packings of a net content of ≤ 1 kg (excl. whole or in pieces) 20031020 Mushrooms of the genus Agaricus, provisionally preserved otherwise than by 18,4 + 191 EUR/ 7 vinegar or acetic acid, completely cooked 100 kg/net eda 20031030 Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar 18,4 + 222 EUR/ 7 or acetic acid (excl. completely cooked mushrooms and provisionally preserved 100 kg/net eda mushrooms) 20039010 Truffles, prepared or preserved otherwise than by vinegar or acetic acid 14,4 7 20039090 Mushrooms, prepared or preserved otherwise than by vinegar or acetic acid (excl. 18,4 10 mushrooms of the genus "Agaricus") 20041010 Cooked potatoes, frozen 14,4 7 20041091 Potatoes, prepared or preserved in the form of flour, meal or flakes, frozen 7,6 + EA 7 20041099 Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, frozen 17,6 7 (excl. cooked only and in the form of flour, meal or flakes) 20049010 Sweetcorn "Zea Mays var. Zaccharata", prepared or preserved otherwise than by 5,1 + 9,4 EUR/ SC vinegar or acetic acid, frozen 100 kg/net & /en 216  Staging CN 2013 Description Base rate Notes category 20049030 Sauerkraut, capers and olives, prepared or preserved otherwise than by vinegar or 16 10 acetic acid, frozen 20049050 Peas "Pisum sativum" and immature beans "Phaseolus spp.", prepared or preserved 19,2 10 otherwise than by vinegar or acetic acid, frozen 20049091 Frozen cooked onions 14,4 7 20049098 Vegetables and mixtures of vegetables, prepared or preserved otherwise than by 17,6 10 vinegar or acetic acid, frozen (excl. preserved by sugar, and tomatoes, mushrooms, truffles, potatoes, sweetcorn "Zea Mays var. saccharata", sauerkraut, capers, olives, peas "Pisum sativum", beans "Phaseolus spp." and cooked onions, unmixed) 20051000 Homogenised vegetables put up for retail sale as infant food or for dietetic 17,6 10 purposes, in containers of ≤ 250 g 20052010 Potatoes in the form of flour, meal or flakes (excl. frozen) 8,8 + EA 7 20052020 Potatoes in thin slices, cooked in fat or oil, whether or not salted or flavoured, in 14,1 7 airtight packings, suitable for direct consumption, not frozen 20052080 Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, not frozen 14,1 7 (excl. potatoes in the form of flour, meal or flakes, and thinly sliced, cooked in fat or oil, whether or not salted or flavoured, in airtight packings, suitable for direct consumption & /en 217  Staging CN 2013 Description Base rate Notes category 20054000 Peas "Pisum Sativum", prepared or preserved otherwise than by vinegar or acetic 19,2 10 acid (excl. frozen) 20055100 Shelled beans "Vigna spp., Phaseolus spp.", prepared or preserved otherwise than 17,6 10 by vinegar or acetic acid (excl. frozen) 20055900 Unshelled beans "Vigna spp., Phaseolus spp.", prepared or preserved otherwise 19,2 10 than by vinegar or acetic acid (excl. frozen) 20056000 Asparagus, prepared or preserved otherwise than by vinegar or acetic acid (excl. 17,6 10 frozen) 20057000 Olives, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) 12,8 7 20058000 Sweetcorn "Zea Mays var. saccharata", prepared or preserved otherwise than by 5,1 + 9,4 EUR/ SC vinegar or acetic acid (excl. frozen) 100 kg/net 20059100 Bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid 17,6 10 (excl. frozen) 20059910 Fruit of genus capsicum, prepared or preserved otherwise than by vinegar or acetic 6,4 4 acid (excl. sweet peppers and pimentos and frozen) & /en 218  Staging CN 2013 Description Base rate Notes category 20059920 Capers, prepared or preserved otherwise than by vinegar or acetic acid (excl. 16 10 frozen) 20059930 Artichokes, prepared or preserved otherwise than by vinegar or acetic acid (excl. 17,6 10 frozen) 20059950 Mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic 17,6 10 acid, not frozen 20059960 Sauerkraut, non-frozen 16 10 20059980 Vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not 17,6 10 frozen (excl. preserved by sugar, homogenised vegetables of subheading 2005.10, and tomatoes, mushrooms, truffles, potatoes, sauerkraut, peas "Pisum sativum", beans "Vigna spp", Phaseolus spp." asparagus, olives, sweetcorn "zea mays var. saccharata", bamboo shoots, fruit of the genus capsicum hot to the taste, capers, artichokes and mixtures of vegetables) 20060010 Ginger, preserved by sugar, drained, glacé or crystallised Free 0 20060031 Cherries, with a sugar content of > 13 %, preserved by sugar, drained, glacé or 20 + 23,9 EUR/ 10 crystallised 100 kg/net & /en 219  Staging CN 2013 Description Base rate Notes category 20060035 Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, 12,5 + 15 EUR/ 10 lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, 100 kg/net cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, preserved by sugar drained, lacé or crystallised, with a sugar content of > 13 % by weight 20060038 Vegetables, fruit, nuts, fruit-peel and other edible parts of plants, preserved by sugar 20 + 23,9 EUR/ 10 "drained, glacé or crystallised", with a sugar content of > 13 % by weight (excl. 100 kg/net cherries, ginger, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) 20060091 Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, 12,5 7 lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, preserved by sugar drained, glacé or crystallised, with a sugar content of ≤ 13 % by weight & /en 220  Staging CN 2013 Description Base rate Notes category 20060099 Vegetables, fruit, nuts, fruit-peel and other edible parts of plants, preserved by sugar 20 10 "drained, glacé or crystallised", with a sugar content of ≤ 13 % by weight (excl. ginger, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) 20071010 Homogenised preparations of jams, fruit jellies, marmalades, fruit or nut purée and 24 + 4,2 EUR/ 10 pastes, obtained by cooking, put up for retail sale as infant food or for dietetic 100 kg/net purposes, in containers of ≤ 250 g, with sugar content of > 13 % by weight 20071091 Jams, jellies, marmalades, purée and pastes, of guavas, mangoes, mangosteens, 15 7 papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, obtained by cooking, whether or not containing added sugar or other sweetening matter, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g (excl. with a sugar content of > 13 % by weight) 20071099 Jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, whether 24 10 or not containing added sugar or other sweetening matter, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g (excl. with a sugar content of > 13 % by weight and preparations of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) & /en 221  Staging CN 2013 Description Base rate Notes category 20079110 Citrus fruit jams, jellies, marmalades, purées or pastes, obtained by cooking, with 20 + 23 EUR/100 10 sugar content of > 30 % by weight (excl. homogenised preparations of kg/net subheading 2007.10) 20079130 Citrus fruit jams, jellies, marmalades, purées or pastes, obtained by cooking, with 20 + 4,2 EUR/100 10 sugar content of > 13 % but ≤ 30 % by weight (excl. homogenised preparations of kg/net subheading 2007.10) 20079190 Citrus fruit jams, jellies, marmalades, purées or pastes, obtained by cooking, 21,6 10 whether or not containing added sugar or other sweetening matter (excl. with sugar content of > 13 % by weight and homogenised preparations of subheading 2007.10) 20079910 Plum purée and paste, obtained by cooking, with sugar content of > 30 % by 22,4 10 weight, in packings of > 100 kg, for industrial processing 20079920 Chestnut purée and paste, obtained by cooking, with sugar content of > 30 % by 24 + 19,7 EUR/ 10 weight (excl. homogenised preparations of subheading 2007.10) 100 kg/net 20079931 Cherry jams, jellies, marmalades, purées or pastes, obtained by cooking, with sugar 24 + 23 EUR/ 10 content of > 30 % by weight (excl. homogenised preparations of 100 kg/net subheading 2007.10) 20079933 Strawberry jams, jellies, marmalades, purées or pastes, obtained by cooking, with 24 + 23 EUR/ 10 sugar content of > 30 % (excl. homogenised preparations of subheading 2007.10) 100 kg/net & /en 222  Staging CN 2013 Description Base rate Notes category 20079935 Raspberry jams, jellies, marmalades, purées or pastes, obtained by cooking, with 24 + 23 EUR/ 10 sugar content of > 30 % by weight (excl. homogenised preparations of 100 kg/net subheading 2007.10) 20079939 Jams, jellies, marmalades, fruit purées or pastes, obtained by cooking, with sugar 24 + 23 EUR/ 10 content of > 30 % by weight (excl. raspberries, strawberries, cherries and citrus 100 kg/net fruits, chestnut purée and paste, homogenised preparations of subheading 2007.10, and plum purée and paste, in packings of > 100 kg, for industrial processing) 20079950 Jams, fruit jellies, marmalades, fruit purée and fruit pastes, obtained by cooking, 24 + 4,2 EUR/ 10 with a sugar content of > 13 to 30 % by weight (excl. such products made from 100 kg/net citrus fruits and homogenised preparations of subheading 2007.10) 20079993 Jams, fruit jellies, marmalades, fruit purée and pastes of guavas, mangoes, 15 7 mangosteens, papaws "papayas", jackfruits, passion fruit, tamarinds, cashew apples, lychees, sapodillo plums, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts, obtained by cooking, whether or not containing added sugar or other sweetening matter (excl. with a sugar content of > 13 % by weight and homogenised preparations of subheading 2007.10) 20079997 Jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, whether 24 10 or not containing added sugar or other sweetening matter (excl. with a sugar content of > 13 % by weight, homogenised preparations of subheading 2007.10 and of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts, macadamia nuts and citrus fruit) & /en 223  Staging CN 2013 Description Base rate Notes category 20081110 Peanut butter 12,8 10 20081191 Groundnuts, prepared or preserved, in immediate packings of a net content 11,2 7 of > 1 kg (excl. roasted, preserved with sugar and peanut butter) 20081196 Groundnuts, roasted, in immediate packings of a net content ≤ 1 kg 12 7 20081198 Groundnuts, prepared or preserved, in immediate packings of a content of ≤ 1 kg 12,8 7 (excl. roasted, preserved with sugar and peanut butter) 20081911 Coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia 7 4 nuts, incl. mixtures containing guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca (betel) nuts, colanuts and macadamia nuts of ≥ 50 % by weight, prepared or preserved, in immediate packings of a net content of > 1 kg (excl. preserved with sugar) 20081913 Roasted almonds and pistachios, in immediate packings of a net content > 1 kg 9 4 20081919 Nuts and other seeds, incl. mixtures, prepared or preserved, in immediate packings 11,2 7 of a content of > 1 kg (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, groundnuts, roasted almonds and pistachios and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts and mixtures containing ≥ 50 % by weight of tropical nuts) & /en 224  Staging CN 2013 Description Base rate Notes category 20081991 Coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia 8 4 nuts, incl. mixtures containing guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca (betel) nuts, colanuts and macadamia nuts of ≥ 50 % by weight, prepared or preserved, in immediate packings of a net content of ≤ 1 kg 20081993 Roasted almonds and pistachios, in immediate packings of a net content ≤ 1 kg 10,2 7 20081995 Roasted nuts, in immediate packings of a net content ≤ 1 kg (excl. groundnuts, 12 7 almonds, pistachios, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts) 20081999 Nuts and other seeds, incl. mixtures, prepared or preserved, in immediate packings 12,8 7 of a content of ≤ 1 kg (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, groundnuts, roasted nuts, and coconuts, cashew nuts, Brazil nuts, areca "betel" nuts, colanuts and macadamia nuts and mixtures containing ≥ 50 % by weight of tropical nuts) 20082011 Pineapples, prepared or preserved, containing added spirit, with sugar content 25,6 + 2,5 EUR/ 10 of > 17 %, in immediate packings of a net content of > 1 kg 100 kg/net 20082019 Pineapples, prepared or preserved, containing added spirit, in immediate packings 25,6 7 of a net content of > 1 kg (excl. with sugar content of > 17 %) & /en 225  Staging CN 2013 Description Base rate Notes category 20082031 Pineapples, prepared or preserved, containing added spirit, with sugar content 25,6 + 2,5 EUR/ 10 of > 19 %, in immediate packings of a net content of ≤ 1 kg 100 kg/net 20082039 Pineapples, prepared or preserved, containing added spirit, in immediate packings 25,6 7 of a net content of ≤ 1 kg (excl. with sugar content of > 19 %) 20082051 Pineapples, prepared or preserved, containing added sugar but no added spirit, with 19,2 10 sugar content of > 17 %, in immediate packings of a net content of > 1 kg 20082059 Pineapples, prepared or preserved, containing added sugar but no added spirit, with 17,6 10 a sugar content of > 13 % but ≤ 17 %, in immediate packings of a net content of > 1 kg 20082071 Pineapples, prepared or preserved, containing added sugar but no added spirit, with 20,8 10 sugar content of > 19 %, in immediate packings of a net content of ≤ 1 kg 20082079 Pineapples, prepared or preserved, containing added sugar but no added spirit, with 19,2 10 sugar content of > 13 % but ≤ 19 %, in immediate packings of a net content of ≤ 1 kg 20082090 Pineapples, prepared or preserved, not containing added spirit or added sugar 18,4 10 20083011 Citrus fruit, prepared or preserved, containing added spirit, with sugar content 25,6 10 of > 9 % and actual alcoholic strength of ≤ 11,85 % mas & /en 226  Staging CN 2013 Description Base rate Notes category 20083019 Citrus fruit, prepared or preserved, containing added spirit, with sugar content 25,6 + 4,2 EUR/ 10 of > 9 % and actual alcoholic strength of > 11,85 % mas 100 kg/net 20083031 Citrus fruit, prepared or preserved, containing added spirit, with actual alcoholic 24 10 strength of ≤ 11,85 % mas (excl. with sugar content of > 9 %) 20083039 Citrus fruit, prepared or preserved, containing added spirit, with actual alcoholic 25,6 10 strength of > 11,85 % mas (excl. with sugar content of > 9 %) 20083051 Grapefruit segments, prepared or preserved, containing added sugar but no added 15,2 10 spirit, in immediate packings of a net content of > 1 kg 20083055 Mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus 18,4 10 hybrids, prepared or preserved, containing added sugar but no added spirit, in immediate packings of a net content of > 1 kg 20083059 Citrus fruits, prepared or preserved, containing added sugar but no added spirit, in 17,6 10 immediate packings of a net content of > 1 kg (excl. grapefruit segments, mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids) 20083071 Grapefruit segments, prepared or preserved, containing added sugar but no added 15,2 10 spirit, in immediate packings of a net content of ≤ 1 kg & /en 227  Staging CN 2013 Description Base rate Notes category 20083075 Mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus 17,6 10 hybrids, prepared or preserved, containing added sugar but no added spirit, in immediate packings of a net content of ≤ 1 kg 20083079 Citrus fruits, prepared or preserved, containing added sugar but no added spirit, in 20,8 10 immediate packings of a net content of ≤ 1 kg (excl. grapefruit segments, mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids) 20083090 Citrus fruit, prepared or preserved, not containing added spirit or added sugar 18,4 10 20084011 Pears, prepared or preserved, containing added spirit, with sugar content of > 13 % 25,6 10 and actual alcoholic strength of ≤ 11,85 % mas, in immediate packings of a net content of > 1 kg 20084019 Pears, prepared or preserved, containing added spirit, with sugar content of > 13 % 25,6 + 4,2 EUR/ 7 and actual alcoholic strength of > 11,85 % mas, in immediate packings of a net 100 kg/net content of > 1 kg 20084021 Pears, prepared or preserved, containing added spirit, with actual alcoholic strength 24 10 of ≤ 11,85 % mas, in immediate packings of a net content of > 1 kg (excl. sugar content of > 13 %) 20084029 Pears, prepared or preserved, containing added spirit, with actual alcoholic strength 25,6 10 of > 11,85 % mas, in immediate packings of a net content of > 1 kg (excl. sugar content of > 13 %) & /en 228  Staging CN 2013 Description Base rate Notes category 20084031 Pears, prepared or preserved, containing added spirit, with sugar content of > 15 %, 25,6 + 4,2 EUR/ 7 in immediate packings of a net content of ≤ 1 kg 100 kg/net 20084039 Pears, prepared or preserved, containing added spirit, in immediate packings of a 25,6 10 net content of ≤ 1 kg (excl. sugar content of > 15 %) 20084051 Pears, prepared or preserved, containing no spirit but with added sugar, with sugar 17,6 10 content of > 13 %, in immediate packings of a net content of > 1 kg 20084059 Pears, prepared or preserved, containing no spirit but with added sugar, with sugar 16 10 content of ≤ 13 %, in immediate packings of a net content of > 1 kg 20084071 Pears, prepared or preserved, containing no spirit but with added sugar, with sugar 19,2 10 content of > 15 %, in immediate packings of a net content of ≤ 1 kg 20084079 Pears, prepared or preserved, containing no spirit but with added sugar, with sugar 17,6 10 content of ≤ 15 %, in immediate packings of a net content of ≤ 1 kg 20084090 Pears, prepared or preserved, not containing added spirit or added sugar 16,8 10 20085011 Apricots, prepared or preserved, containing added spirit, with sugar content 25,6 10 of > 13 % and actual alcoholic strength of ≤ 11,85 % mas, in immediate packings of a net content of of > 1 kg & /en 229  Staging CN 2013 Description Base rate Notes category 20085019 Apricots, prepared or preserved, containing added spirit, with sugar content 25,6 + 4,2 EUR/ 7 of > 13 % and actual alcoholic strength of > 11,85 % mas, in immediate packings of 100 kg/net a net content of > 1 kg 20085031 Apricots, prepared or preserved, containing added spirit, with actual alcoholic 24 10 strength of ≤ 11,85 % mas, in immediate packings of a net content of > 1 kg (excl. sugar content of > 13 %) 20085039 Apricots, prepared or preserved, containing added spirit, with actual alcoholic 25,6 10 strength of > 11,85 % mas, in immediate packings of a net content of > 1 kg (excl. sugar content of > 13 %) 20085051 Apricots, prepared or preserved, containing added spirit, with sugar content 25,6 + 4,2 EUR/ 7 of > 15 %, in immediate packings of a net content of ≤ 1 kg 100 kg/net 20085059 Apricots, prepared or preserved, containing added spirit, in immediate packings of a 25,6 10 net content of ≤ 1 kg (excl. sugar content of > 15 %) 20085061 Apricots, prepared or preserved, containing no spirit but with added sugar, with 19,2 10 sugar content of > 13 %, in immediate packings of a net content of > 1 kg 20085069 Apricots, prepared or preserved, containing no spirit but with added sugar, with 17,6 10 sugar content of > 9 % but ≤ 13 %, in immediate packings of a net content of > 1 kg & /en 230  Staging CN 2013 Description Base rate Notes category 20085071 Apricots, prepared or preserved, containing no spirit but with added sugar, with 20,8 10 sugar content of > 15 %, in immediate packings of a net content of ≤ 1 kg 20085079 Apricots, prepared or preserved, containing no spirit but with added sugar, with 19,2 10 sugar content of > 9 % but ≤ 15 %, in immediate packings of a net content of ≤ 1 kg 20085092 Apricots, prepared or preserved, not containing added spirit or added sugar, in 13,6 7 immediate packings of a net content of ≥ 5 kg 20085098 Apricots, prepared or preserved, not containing added spirit or added sugar, in 18,4 10 immediate packings of a net content of < 5 kg 20086011 Cherries, prepared or preserved, containing added spirit, with sugar content 25,6 10 of > 9 % and actual alcoholic strength of ≤ 11,85 % mas 20086019 Cherries, prepared or preserved, containing added spirit, with sugar content 25,6 + 4,2 EUR/ 7 of > 9 % and actual alcoholic strength of > 11,85 % mas 100 kg/net 20086031 Cherries, prepared or preserved, containing added spirit, with actual alcoholic 24 10 strength of ≤ 11,85 % mas (excl. sugar content of > 9 %) 20086039 Cherries, prepared or preserved, containing added spirit, with actual alcoholic 25,6 10 strength of > 11,85 % mas (excl. sugar content of > 9 %) & /en 231  Staging CN 2013 Description Base rate Notes category 20086050 Cherries, prepared or preserved, containing no spirit but with added sugar, in 17,6 10 immediate packings of a net content > 1 kg 20086060 Cherries, prepared or preserved, containing no spirit but with added sugar, in 20,8 10 immediate packings of a net content ≤ 1 kg 20086070 Cherries, prepared or preserved, not containing added spirit or added sugar, in 18,4 10 immediate packings of a net content ≥ 4,5 kg 20086090 Cherries, prepared or preserved, not containing added spirit or added sugar, in 18,4 10 immediate packings of a net content < 4,5 kg 20087011 Peaches incl. nectarines, prepared or preserved, containing added spirit, with sugar 25,6 7 content of > 13 % and actual alcoholic strength of ≤ 11,85 % mas, in immediate packings of a net content > 1 kg 20087019 Peaches incl. nectarines, prepared or preserved, containing added spirit, with sugar 25,6 + 4,2 EUR/ 7 content of > 13 % and actual alcoholic strength of > 11,85 % mas, in immediate 100 kg/net packings of a net content > 1 kg & /en 232  Staging CN 2013 Description Base rate Notes category 20087031 Peaches incl. nectarines, prepared or preserved, containing added spirit, with actual 24 7 alcoholic strength of ≤ 11,85 % mas, in immediate packings of a net content > 1 kg (excl. sugar content of > 13 %) 20087039 Peaches incl. nectarines, prepared or preserved, containing added spirit, with actual 25,6 7 alcoholic strength of > 11,85 % mas, in immediate packings of a net content > 1 kg (excl. sugar content of > 13 %) 20087051 Peaches incl. nectarines, prepared or preserved, containing added spirit, with sugar 25,6 + 4,2 EUR/ 7 content of > 15 %, in immediate packings of a net content ≤ 1 kg 100 kg/net 20087059 Peaches incl. nectarines, prepared or preserved, containing added spirit, in 25,6 7 immediate packings of a net content of ≤ 1 kg (excl. sugar content of > 15 %) 20087061 Peaches incl. nectarines, prepared or preserved, containing no spirit but with added 19,2 7 sugar, with sugar content of > 13 %, in immediate packings of a net content of > 1 kg 20087069 Peaches incl. nectarines, prepared or preserved, containing no spirit but with added 17,6 7 sugar, with sugar content of > 9 % but ≤ 13 %, in immediate packings of > 1 kg 20087071 Peaches incl. nectarines, prepared or preserved, containing no spirit but with added 19,2 7 sugar, with sugar content of > 15 %, in immediate packings of a net content of ≤ 1 kg & /en 233  Staging CN 2013 Description Base rate Notes category 20087079 Peaches incl. nectarines, prepared or preserved, containing no spirit but with added 17,6 7 sugar, with sugar content of > 9 % but ≤ 15 %, in immediate packings of a net content of ≤ 1 kg 20087092 Peaches incl. nectarines, prepared or preserved, not containing added spirit or added 15,2 7 sugar, in immediate packings of a net content of ≥ 5 kg 20087098 Peaches incl. nectarines, prepared or preserved, in immediate packings of a net 18,4 7 content of < 5 kg (excl. added spirit and sugar) 20088011 Strawberries, prepared or preserved, containing added spirit, with sugar content 25,6 10 of > 9 % and actual alcoholic strength of ≤ 11,85 % mas 20088019 Strawberries, prepared or preserved, containing added spirit, with sugar content 25,6 + 4,2 EUR/ 10 of > 9 % and actual alcoholic strength of > 11,85 % mas 100 kg/net 20088031 Strawberries, prepared or preserved, containing added spirit, with actual alcoholic 24 10 strength of ≤ 11,85 % mas (excl. sugar content of > 9 %) 20088039 Strawberries, prepared or preserved, with sugar content ≤ 9 %, of actual alcoholic 25,6 10 strength > 11,85 % mas 20088050 Strawberries, prepared or preserved, containing no spirit but with added sugar, in 17,6 10 immediate packings of a net content > 1 kg & /en 234  Staging CN 2013 Description Base rate Notes category 20088070 Strawberries, prepared or preserved, containing no spirit but with added sugar, in 20,8 10 immediate packings of a net content of ≤ 1 kg 20088090 Strawberries, prepared or preserved, not containing added spirit or added sugar 18,4 10 20089100 Palm hearts, prepared or preserved, whether or not containing added sugar or other 10 4 sweetening matter or spirit (excl. prepared or preserved with vinegar) 20089311 Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis- 25,6 10 idaea", prepared or preserved, containing added spirit, with a sugar content of > 9 % by weight and of an actual alcoholic strength of ≤ 11,85 % mas (excl. preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking) 20089319 Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis- 25,6 + 4,2 EUR/ 10 idaea", prepared or preserved, containing added spirit, with a sugar content 100 kg/net of > 9 % by weight and of an actual alcoholic strength of > 11,85 % mas (excl. preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking) 20089321 Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis- 24 10 idaea", prepared or preserved, containing added spirit, with a sugar content of ≤ 9 % by weight and of an actual alcoholic strength of ≤ 11,85 % mas (excl. preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking) & /en 235  Staging CN 2013 Description Base rate Notes category 20089329 Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis- 25,6 10 idaea", prepared or preserved, containing added spirit, with a sugar content of ≤ 9 % by weight and of an actual alcoholic strength of > 11,85 % mas (excl. preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking) 20089391 Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis- 17,6 10 idaea", prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of > 1 kg (excl. preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking) 20089393 Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis- 20,8 10 idaea", prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of ≤ 1 kg (excl. preserved with sugar but not laid in syrup, jams, jellies , marmalades, purée and pastes, obtained by cooking) 20089399 Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis- 18,4 10 idaea", prepared or preserved, not containing added spirit nor added sugar (excl. jams, jellies, marmalades, purée and pastes, obtained by cooking) & /en 236  Staging CN 2013 Description Base rate Notes category 20089712 Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 16 10 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, containing added spirit, with a sugar content of > 9 % by weight and of an actual alcoholic strength of ≤ 11,85 % mas 20089714 Mixtures of fruit or other edible parts of plants, prepared or preserved, containing 25,6 10 added spirit, with sugar content > 9 % by weight and of an actual alcoholic strength ≤ 11,85 % mas (excl. mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in additional notes 7 and 8 to Chapter 20 with a net content of ≥ 50 % by weight, groundnuts and other seeds) 20089716 Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 16 + 2,6 EUR/ 10 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, 100 kg/net incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, containing added spirit, with sugar content of > 9 % by weight and of an actual alcoholic strength of > 11,85 % mas 20089718 Mixtures of fruit or other edible parts of plants, prepared or preserved, containing 25,6 + 4,2 EUR/ 10 added spirit, with sugar content > 9 % by weight and of an actual alcoholic 100 kg/net strength > 11,85 % mas (excl. mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in additional notes 7 and 8 to Chapter 20 with a net content of ≥ 50 % by weight, groundnuts and other seeds) & /en 237  Staging CN 2013 Description Base rate Notes category 20089732 Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 15 7 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, containing added spirit, of an actual alcoholic strength of ≤ 11,85 % mas (excl. with sugar content of > 9 % by weight) 20089734 Mixtures of fruit or other edible parts of plants, prepared or preserved, containing 24 10 added spirit, of an actual alcoholic strength ≤ 11,85 % mas (excl. with sugar content > 9 % by weight and mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in additional notes 7 and 8 to Chapter 20 with a net content of ≥ 50 % by weight, groundnuts and other seeds) 20089736 Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 16 10 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, containing added spirit of an actual strength by mass not exceeding 11.85% mas, containing added sugar 20089738 Mixtures of fruit or other edible parts of plants, prepared or preserved, containing 25,6 10 added spirit, of an actual alcoholic strength > 11,85 % mas (excl. with sugar content > 9 % by weight and mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in additional notes 7 and 8 to Chapter 20 with a net content of ≥ 50 % by weight, groundnuts and other seeds) & /en 238  Staging CN 2013 Description Base rate Notes category 20089751 Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 11 7 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of > 1 kg 20089759 Mixtures of fruit or other edible parts of plants, prepared or preserved, not 17,6 10 containing added spirit but containing added sugar, in immediate packings of a net content of > 1 kg (excl. mixtures of tropical fruits and tropical fruits and nuts of a type specified in additional notes 7 and 8 to Chapter 20, containing ≥ 50 % by weight, groundnuts and other seeds and preparations of the müsli type based on unroasted cereal flakes of subheading 1904.20.10) 20089772 Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 8,5 4 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit but containing added sugar, in which the weight of no single fruit exceeds 50 % of the total weight, in immediate packings of a net content of ≤ 1 kg & /en 239  Staging CN 2013 Description Base rate Notes category 20089774 Mixtures of fruit, in which the weight of no single fruit exceeds 50 % of the total 13,6 7 weight, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of ≤ 1 kg (excl. mixtures of nuts, tropical fruit, and tropical fruit and nuts of a type specified in additional notes 7 and 8 to Chapter 20, containing ≥ 50 % by weight, groundnuts and other seeds and preparations of the müsli type based on unroasted cereal flakes of subheading 1904.20.10) 20089776 Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 12 7 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of ≤ 1 kg (excl. mixtures, in which the weight of no single fruit exceeds 50 % of the total weight of the fruits) 20089778 Mixtures of fruit or other edible parts of plants, prepared or preserved, not 19,2 10 containing added spirit but containing added sugar, in immediate packings of a net content of ≤ 1 kg (excl. mixtures of nuts, tropical fruits and tropical fruits and nuts of a a type specified in additional notes 7 and 8 to Chapter 20, of ≥ 50 % by weight, groundnuts and other seeds, mixtures in which the weight of no single fruit exceeds 50 % of the total weight of the fruits, and preparations of the müsli type based on unroasted cereal flakes of subheading 1904.20.10) & /en 240  Staging CN 2013 Description Base rate Notes category 20089792 Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 11,5 7 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of ≥ 5 kg 20089793 Mixtures of fruit or other edible parts of plants, prepared or preserved, not 18,4 10 containing added spirit or added sugar, in immediate packings of a net content of ≥ 5 kg, n.e.s. (excl. mixtures of nuts, tropical fruits and tropical fruits and nuts of a type specified in additional notes 7 and 8 to Chapter 20, containing ≥ 50 % by weight, groundnuts and other seeds and preparations of the müsli type based on unroasted cereal flakes of subheading 1904.20.10) 20089794 Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 11,5 7 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of ≥ 4,5 kg but < 5 kg & /en 241  Staging CN 2013 Description Base rate Notes category 20089796 Mixtures of fruit or other edible parts of plants, prepared or preserved, not 18,4 10 containing added spirit or added sugar, in immediate packings of a net content of ≥ 4,5 kg but < 5 kg, n.e.s. (excl. mixtures of nuts, tropical fruits and tropical fruits and nuts of a type specified in additional notes 7 and 8 to Chapter 20, containing ≥ 50 % by weight, groundnuts and other seeds and preparations of the müsli type based on unroasted cereal flakes of subheading 1904.20.10) 20089797 Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 11,5 7 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of < 4,5 kg 20089798 Mixtures of fruit or other edible parts of plants, prepared or preserved, not 18,4 10 containing added spirit or added sugar, in immediate packings of a net content of < 4,5 kg, n.e.s. (excl. mixtures of nuts, tropical fruit of a type specified in Additional Note 7 to Chapter 20, groundnuts and other seeds and preparations of the müsli type based on unroasted cereal flakes of subheading 1904.20.10) 20089911 Ginger, prepared or preserved, containing added spirit, with actual alcoholic 10 4 strength of ≤ 11,85 % mas & /en 242  Staging CN 2013 Description Base rate Notes category 20089919 Ginger, prepared or preserved, containing added spirit, with actual alcoholic 16 10 strength of > 11,85 % mas 20089921 Grapes, prepared or preserved, containing added spirit, with sugar content 25,6 + 3,8 EUR/ 10 of > 13 % 100 kg/net 20089923 Grapes, prepared or preserved, with added spirit, with sugar content ≤ 13 % (excl. 25,6 10 with sugar content > 13 %) 20089924 Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, 16 10 lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, containing added spirit, with sugar content > 9 % by weight and with an actual alcoholic strenght of <=11.85 % mas 20089928 Fruit and other edible parts of plants, prepared or preserved, containing added spirit, 25,6 10 with a sugar content of > 9 % by weight and of an actual alcoholic strength of ≤ 11,85 % mas (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, grapes, passion fruit, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya) & /en 243  Staging CN 2013 Description Base rate Notes category 20089931 Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, 16 + 2,6 EUR/ 10 lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared 100 kg/net or preserved, containing added spirit, with sugar content > 9 % by weight and with an actual alcoholic strenght of >11.85 % mas 20089934 Fruit and other edible parts of plants, prepared or preserved, containing added spirit, 25,6 + 4,2 EUR/ 10 with a sugar content of > 9 % by weight and of an actual alcoholic strength 100 kg/net of > 11,85 % mas (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, grapes, passion fruit, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya) 20089936 Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, 15 7 lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, containing added spirit, of an actual alcoholic strength ≤ 11,85 % mas (excl. with sugar content > 9 % by weight) 20089937 Fruit and other edible parts of plants, prepared or preserved, containing added spirit, 24 10 of an actual alcoholic strength of ≤ 11,85 % mas (excl. with a sugar content of > 9 % by weight, nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, grapes, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) & /en 244  Staging CN 2013 Description Base rate Notes category 20089938 Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, 16 10 lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, containing added spirit, of an actual alcoholic strength > 11,85 % mas (excl. with sugar content > 9 % by weight) 20089940 Fruit and other edible parts of plants, prepared or preserved, containing added spirit, 25,6 10 of an actual alcoholic strength of > 11,85 % mas (excl. with a sugar content of > 9 % by weight, nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, grapes, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) 20089941 Ginger, prepared or preserved, containing no spirit but with added sugar, in Free 0 immediate packings of a net content of > 1 kg 20089943 Grapes, prepared or preserved, containing no spirit but with added sugar, in 19,2 10 immediate packings of a net content of > 1 kg 20089945 Plums, prepared or preserved, containing no spirit but with added sugar, in 17,6 10 immediate packings of a net content of > 1 kg 20089948 Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, 11 7 lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content > 1 kg & /en 245  Staging CN 2013 Description Base rate Notes category 20089949 Fruit and other edible parts of plants, prepared or preserved, not containing added 17,6 10 spirit but containing added sugar, in immediate packings of a net content of > 1 kg (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, grapes, plums, passion fruit, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya) 20089951 Ginger, prepared or preserved, containing no spirit but with added sugar, in Free 0 immediate packings of a net content of ≤ 1 kg 20089963 Guavas, Mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, 13 7 lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content ≤ 1 kg (excl. mixtures) 20089967 Fruit and other edible parts of plants, prepared or preserved, not containing added 20,8 10 spirit but containing added sugar, in immediate packings of a net content of ≤ 1 kg (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, passion fruit, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya) & /en 246  Staging CN 2013 Description Base rate Notes category 20089972 Plums, prepared or preserved, not containing added spirit or added sugar, in 15,2 10 immediate packings of a net content of ≥ 5 kg 20089978 Plums, prepared or preserved, not containing added spirit or added sugar, in 18,4 10 immediate packings of a net content of < 5 kg 20089985 Maize "corn", prepared or preserved, not containing added spirit or added sugar 5,1 + 9,4 EUR/ 7 (excl. sweetcorn "Zea mays var. saccharata") 100 kg/net 20089991 Yams, sweet potatoes and similar edible parts of plants, containing ≥ 5 % starch, 8,3 + 3,8 EUR/ 7 prepared or preserved, not containing added spirit or added sugar (excl. frozen or 100 kg/net dried) 20089999 Fruit and other edible part of plants, prepared or preserved, not containing added 18,4 10 spirit or added sugar (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, plums, corn, yam roots, sweet potatoes and similar edible parts of plants) 20091111 Frozen orange juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 30 EUR 33,6 + 20,6 EUR/ 50 % per 100 kg, whether or not containing added sugar or other sweetening matter (excl. 100 kg/net containing spirit) & /en 247  Staging CN 2013 Description Base rate Notes category 20091119 Frozen orange juice, unfermented, Brix value > 67 at 20 °C, value of > 30 EUR 33,6 10 per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 20091191 Frozen orange juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ 30 EUR 15,2 + 20,6 EUR/ 50 % per 100 kg, with > 30 % added sugar (excl. containing spirit) 100 kg/net 20091199 Frozen orange juice, unfermented, Brix value ≤ 67 at 20 °C, whether or not 15,2 10 containing added sugar or other sweetening matter (excl. containing spirit, with a value of ≤ 30 EUR per 100 kg and with > 30 % added sugar) 20091200 Orange juice, unfermented, Brix value ≤ 20 at 20 °C, whether or not containing 12,2 7 added sugar or other sweetening matter (excl. containing spirit and frozen) 20091911 Orange juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 30 EUR 33,6 + 20,6 EUR/ 50 % per 100 kg, whether or not containing added sugar or other sweetening matter (excl. 100 kg/net containing spirit and frozen) 20091919 Orange juice, unfermented, Brix value > 67 at 20 °C, value of > 30 EUR 33,6 10 per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit and frozen) 20091991 Orange juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR 15,2 + 20,6 EUR/ 50 % per 100 kg, containing > 30 % added sugar (excl. containing spirit and frozen) 100 kg/net & /en 248  Staging CN 2013 Description Base rate Notes category 20091998 Orange juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, whether or not 12,2 7 containing added sugar or other sweetening matter (excl. containing spirit and frozen, with a value of ≤ 30 EUR per 100 kg and with > 30 % added sugar) 20092100 Grapefruit juice, unfermented, Brix value ≤ 20 at 20 °C, whether or not containing 12 7 added sugar or other sweetening matter (excl. containing spirit) 20092911 Grapefruit juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 30 EUR 33,6 + 20,6 EUR/ 10 per 100 kg, whether or not containing added sugar or other sweetening matter (excl. 100 kg/net containing spirit) 20092919 Grapefruit juice, unfermented, Brix value > 67 at 20 °C, value of > 30 EUR 33,6 10 per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 20092991 Grapefruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value 12 + 20,6 EUR/ 10 of ≤ 30 EUR per 100 kg, containing > 30 % added sugar (excl. containing spirit) 100 kg/net 20092999 Grapefruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, whether or not 12 7 containing added sugar or other sweetening matter (excl. containing spirit, with a value of ≤ 30 EUR per 100 kg and with > 30 % added sugar) 20093111 Single citrus fruit juice, unfermented, Brix value ≤ 20 at 20 °C, value of > 30 EUR 14,4 7 per 100 kg, containing added sugar (excl. containing spirit, mixtures, orange juice and grapefruit juice) & /en 249  Staging CN 2013 Description Base rate Notes category 20093119 Single citrus fruit juice, unfermented, Brix value ≤ 20 at 20 °C, with a value 15,2 10 of > 30 EUR per 100 kg (excl. containing added sugar, containing spirit, mixtures, orange juice and grapefruit juice) 20093151 Lemon juice, unfermented, Brix value ≤ 20 at 20 °C, value of ≤ 30 EUR per 100 kg, 14,4 7 containing added sugar (excl. containing spirit) 20093159 Lemon juice, unfermented, Brix value ≤ 20 at 20 °C, value of ≤ 30 EUR per 100 kg 15,2 10 (excl. containing spirit or added sugar) 20093191 Single citrus fruit juice, unfermented, Brix value ≤ 20 at 20 °C, value of ≤ 30 EUR 14,4 7 per 100 kg, containing added sugar (excl. containing spirit, mixtures, lemon, orange and grapefruit juice) 20093199 Single citrus fruit juice, unfermented, Brix value ≤ 20 at 20 °C, value of ≤ 30 EUR 15,2 10 per 100 kg (excl. containing added sugar, containing spirit, mixtures, lemon, orange and grapefruit juice) 20093911 Single citrus fruit juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 30 EUR 33,6 + 20,6 EUR/ 50 % per 100 kg, whether or not containing added sugar or other sweetening matter (excl. 100 kg/net containing spirit, mixtures, orange juice and grapefruit juice) 20093919 Single citrus fruit juice, unfermented, Brix value > 67 at 20 °C, value of > 30 EUR 33,6 10 per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit, mixtures, orange juice and grapefruit juice) & /en 250  Staging CN 2013 Description Base rate Notes category 20093931 Single citrus fruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value 14,4 7 of > 30 EUR per 100 kg, containing added sugar (excl. containing spirit, mixtures, orange juice and grapefruit juice) 20093939 Single citrus fruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, with a 15,2 10 value of > 30 EUR per 100 kg (excl. containing added sugar, containing spirit, mixtures, orange juice and grapefruit juice) 20093951 Lemon juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR 14,4 + 20,6 EUR/ 50 % per 100 kg, containing > 30 % added sugar (excl. containing spirit) 100 kg/net 20093955 Lemon juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR 14,4 7 per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit) 20093959 Lemon juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR 15,2 10 per 100 kg (excl. containing spirit or added sugar) 20093991 Single citrus fruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value 14,4 + 20,6 EUR/ 50 % of ≤ 30 EUR per 100 kg, containing > 30 % added sugar (excl. or containing spirit, 100 kg/net mixtures, lemon, orange and grapefruit juice) 20093995 Single citrus fruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value 14,4 7 of ≤ 30 EUR per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit, mixtures, lemon, orange and grapefruit juice) & /en 251  Staging CN 2013 Description Base rate Notes category 20093999 Single citrus fruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value 15,2 10 of ≤ 30 EUR per 100 kg (excl. containing added sugar, containing spirit, mixtures, lemon, orange and grapefruit juice) 20094192 Pineapple juice, unfermented, Brix value ≤ 20 at 20 °C, containing added sugar 15,2 10 (excl. containing spirit) 20094199 Pineapple juice, unfermented, Brix value ≤ 20 at 20 °C (excl. containing added 16 10 sugar or containing spirit) 20094911 Pineapple juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 30 EUR 33,6 + 20,6 EUR/ 10 per 100 kg, whether or not containing added sugar or other sweetening matter (excl. 100 kg/net containing spirit) 20094919 Pineapple juice, unfermented, Brix value > 67 at 20 °C, value of > 30 EUR 33,6 10 per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 20094930 Pineapple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of > 30 EUR 15,2 10 per 100 kg, containing added sugar (excl. containing spirit) 20094991 Pineapple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR 15,2 + 20,6 EUR/ 10 per 100 kg, containing > 30 % added sugar (excl. containing spirit) 100 kg/net & /en 252  Staging CN 2013 Description Base rate Notes category 20094993 Pineapple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR 15,2 10 per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit) 20094999 Pineapple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C (excl. containing 16 10 added sugar or containing spirit) 20095010 Tomato juice of a dry extract content < 7 % by weight, containing added sugar, 16 10 unfermented (excl. containing added spirit) 20095090 Tomato juice of a dry extract content < 7 % by weight, unfermented (excl. 16,8 10 containing added sugar or spirit) 20096110 Grape juice, incl. grape must, unfermented, Brix value ≤ 30 at 20 °C, value See Annex 2 of 10/EP of > 18 EUR per 100 kg, whether or not containing added sugar or other sweetening Commission matter (excl. containing spirit) Implementation Regulation No 927/2012 of 9 October 2012 20096190 Grape juice, incl. grape must, unfermented, Brix value ≤ 30 at 20 °C, value 22,4 + 27 EUR/hl 10 of ≤ 18 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) 20096911 Grape juice, incl. grape must, unfermented, Brix value > 67 at 20 °C, value 40 + 121 EUR/hl + 10 of ≤ 22 EUR per 100 kg, whether or not containing added sugar or other sweetening 20,6 EUR/100 kg/net matter (excl. containing spirit) & /en 253  Staging CN 2013 Description Base rate Notes category 20096919 Grape juice, incl. grape must, unfermented, Brix value > 67 at 20 °C, value See Annex 2 of 10/EP of > 22 EUR per 100 kg, whether or not containing added sugar or other sweetening Commission matter (excl. containing spirit) Implementation Regulation No 927/2012 of 9 October 2012 20096951 Concentrated grape juice, incl. grape must, unfermented, Brix value > 30 but ≤ 67 See Annex 2 of 10/EP at 20 °C, value of > 18 EUR per 100 kg, whether or not containing added sugar or Commission other sweetening matter (excl. containing spirit) Implementation Regulation No 927/2012 of 9 October 2012 20096959 Grape juice, incl. grape must, unfermented, Brix value > 30 but ≤ 67 at 20 °C, value See Annex 2 of 10/EP of > 18 EUR per 100 kg, whether or not containing added sugar or other sweetening Commission matter (excl. concentrated or containing spirit) Implementation Regulation No 927/2012 of 9 October 2012 20096971 Concentrated grape juice, incl. grape must, unfermented, Brix value > 30 but ≤ 67 22,4 + 131 EUR/hl + 10 at 20 °C, value of ≤ 18 EUR per 100 kg, containing > 30 % added sugar (excl. 20,6 EUR/100 kg/net containing spirit) & /en 254  Staging CN 2013 Description Base rate Notes category 20096979 Grape juice, incl. grape must, unfermented, Brix value > 30 but ≤ 67 at 20 °C, value 22,4 + 27 EUR/hl + 10 of ≤ 18 EUR per 100 kg, containing > 30 % added sugar (excl. concentrated or 20,6 EUR/100 kg/net containing spirit) 20096990 Grape juice, incl. grape must, unfermented, Brix value > 30 but ≤ 67 at 20 °C, value 22,4 + 27 EUR/hl 10 of ≤ 18 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing > 30 % added sugar or containing spirit) 20097120 Apple juice, unfermented, Brix value ≤ 20 at 20 °C, containing added sugar (excl. 18 10 containing spirit) 20097199 Apple juice, unfermented, Brix value ≤ 20 at 20 °C (excl. containing added sugar or 18 10 containing spirit) 20097911 Apple juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 22 EUR per 100 kg, 30 + 18,4 EUR/ 10 whether or not containing added sugar or other sweetening matter (excl. containing 100 kg/net spirit) 20097919 Apple juice, unfermented, Brix value > 67 at 20 °C, value of > 22 EUR per 100 kg, 30 10 whether or not containing added sugar or other sweetening matter (excl. containing spirit) 20097930 Apple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of > 18 EUR 18 10 per 100 kg, containing added sugar (excl. containing spirit) & /en 255  Staging CN 2013 Description Base rate Notes category 20097991 Apple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 18 EUR 18 + 19,3 EUR/ 10 per 100 kg, d containing > 30 % added sugar (excl. containing spirit) 100 kg/net 20097998 Apple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 18 EUR 18 10 per 100 kg and containing ≤ 30 % added sugar, or containing no added sugar (excl. containing spirit) 20098111 Cranberry "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea" 33,6 + 20,6 EUR/ 10 juice, unfermented, whether or not containing added sugar or other sweetening 100 kg/net matter, Brix value > 67 at 20 °C, value of ≤ EUR 30 per 100 kg (excl. containing spirit) 20098119 Cranberry "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea" 33,6 10 juice, unfermented, whether or not containing added sugar or other sweetening matter, Brix value > 67 at 20 °C, value of > EUR 30 per 100 kg (excl. containing spirit) 20098131 Cranberry "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea" 16,8 10 juice, unfermented, Brix value ≤ 67 at 20 °C, value of > EUR 30 per 100 kg, containing added sugar (excl. containing spirit) 20098151 Cranberry "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea" 16,8 + 20,6 EUR/ 10 juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, 100 kg/net containing > 30 % added sugar (excl. containing spirit) & /en 256  Staging CN 2013 Description Base rate Notes category 20098159 Cranberry "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea" 16,8 10 juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit) 20098195 Juice of fruit of the species Vaccinium macrocarpon, unfermented, Brix value ≤ 67 14 7 at 20 °C (excl. containing added sugar or spirit) 20098199 Cranberry "Vaccinium oxycoccos, Vaccinium vitis-idaea" juice, unfermented, Brix 17,6 10 value ≤ 67 at 20 °C (excl. containing spirit or added sugar) 20098911 Pear juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 22 EUR per 100 kg, 33,6 + 20,6 EUR/ 10 whether or not containing added sugar or other sweetening matter (excl. containing 100 kg/net spirit) 20098919 Pear juice, unfermented, Brix value > 67 at 20 °C, value of > 22 EUR per 100 kg, 33,6 10 whether or not containing added sugar or other sweetening matter (excl. containing spirit) 20098934 Juice of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 21 + 12,9 EUR/ 10 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, 100 kg/net unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter, brix value > 67 at 20 °C, value of ≤ 30 EUR per 100 kg (excl. mixtures) & /en 257  Staging CN 2013 Description Base rate Notes category 20098935 Juice of fruit or vegetables, unfermented, not containing added spirit, whether or 33,6 + 20,6 EUR/ 10 not containing added sugar or other sweetening matter, Brix value > 67 at 20 °C, 100 kg/net value of ≤ 30 EUR per 100 kg (excl. mixtures and juice of citrus fruit, passion fruit, mangoes, mangosteens, papaws "papayas", jackfruit, guavas, tamarinds, cashew apples, lychees, sapodillo plums, carambola or pitahaya, pineapples, tomatoes, grapes, apples, cranberries and pears) 20098936 Juice of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 21 10 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, whether or not containing added sugar or other sweetening matter, Brix value > 67 at at 20 °C, value of > 30 EUR per 100 kg (excl. containing spirit and mixtures) 20098938 Juice of fruit or vegetables, unfermented, whether or not containing added sugar or 33,6 10 other sweetening matter, Brix value > 67 at 20 °C, value of > 30 EUR per 100 kg (excl. containing spirit, mixtures and juice of citrus fruits, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, pineapples, tomatoes, grapes incl. grape must, apples, cranberries and pears) 20098950 Pear juice, unfermented, Brix value ≤ 67 at 20 °C, value of > 18 EUR per 100 kg, 19,2 10 containing added sugar (excl. containing spirit) & /en 258  Staging CN 2013 Description Base rate Notes category 20098961 Pear juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ 18 EUR per 100 kg, 19,2 + 20,6 EUR/ 10 containing > 30 % added sugar (excl. containing spirit) 100 kg/net 20098963 Pear juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ 18 EUR per 100 kg, 19,2 10 containing ≤ 30 % added sugar (excl. containing spirit) 20098969 Pear juice, unfermented, Brix value ≤ 67 at 20 °C (excl. containing added sugar or 20 10 containing spirit) 20098971 Cherry juice, unfermented, Brix value ≤ 67 at 20 °C, value of > 30 EUR per 100 kg 16,8 10 net weight, containing added sugar (excl. containing spirit) 20098973 Juice of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 10,5 7 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value ≤ 67 at 20 °C, value of > 30 EUR per 100 kg net weight, containing added sugar (excl. mixtures or containing spirit) 20098979 Juice of fruit or vegetables, unfermented, Brix value ≤ 67 at 20 °C, value 16,8 10 of > 30 EUR per 100 kg, containing added sugar (excl. mixtures or containing spirit and juice of citrus fruits, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, pineapples, tomatoes, grapes incl. grape must, apples, cranberries, pears and cherries) & /en 259  Staging CN 2013 Description Base rate Notes category 20098985 Juice of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 10,5 + 12,9 EUR/ 10 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, 100 kg/net unfermented, Brix value ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, containing > 30 % added sugar (excl. mixtures or containing spirit) 20098986 Juice of fruit or vegetables, unfermented, Brix value ≤ 67 at 20 °C, value 16,8 + 20,6 EUR/ 10 of ≤ EUR 30 per 100 kg, containing > 30 % added sugar (excl. mixtures or 100 kg/net containing spirit, and juice of citrus fruits, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, pineapples, tomatoes, grapes incl. grape must, apples, cranberries and pears) 20098988 Juice of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 10,5 7 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing ≤ 30 % added sugar (excl. mixtures or containing spirit) 20098989 Juice of fruit or vegetables, unfermented, Brix value ≤ 67 at 20 °C, value 16,8 10 of ≤ EUR 30 per 100 kg, containing ≤ 30 % added sugar (excl. mixtures or containing spirit, and juice of citrus fruits, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, pineapples, tomatoes, grapes incl. grape must, apples, cranberries and pears) & /en 260  Staging CN 2013 Description Base rate Notes category 20098996 Cherry juice, unfermented, Brix value ≤ 67 at 20 °C (excl. containing added sugar 17,6 10 or containing spirit) 20098997 Juice of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew 11 7 apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value ≤ 67 at 20 °C (excl. mixtures, and containing added sugar or containing spririt) 20098999 Juice of fruit or vegetables, unfermented, Brix value ≤ 67 at 20 °C (excl. containing 17,6 10 added sugar or containing spirit, mixtures, and juice of citrus fruit, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, pineapples, tomatoes, grapes, incl. grape must, apples, pears, cherries and cranberries) 20099011 Mixtures of apple and pear juice, unfermented, Brix value > 67 at 20 °C, value 33,6 + 20,6 EUR/ 10 of ≤ 22 EUR per 100 kg, whether or not containing added sugar or other sweetening 100 kg/net matter (excl. containing spirit) 20099019 Mixtures of apple and pear juice, unfermented, Brix value > 67 at 20 °C, value 33,6 10 of > 22 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) & /en 261  Staging CN 2013 Description Base rate Notes category 20099021 Mixtures of fruit juices, incl. grape must, and vegetable juices, unfermented, Brix 33,6 + 20,6 EUR/ 10 value > 67 at 20 °C, value of ≤ 30 EUR per 100 kg, whether or not containing 100 kg/net added sugar or other sweetening matter (excl. containing spirit and mixtures of apple and pear juice) 20099029 Mixtures of fruit juices, incl. grape must, and vegetable juices, unfermented, Brix 33,6 10 value > 67 at 20 °C, value of > 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit and mixtures of apple and pear juice) 20099031 Mixtures of apple and pear juice, unfermented, Brix value ≤ 67 at 20 °C, value 20 + 20,6 EUR/ 10 of ≤ 18 EUR per 100 kg, containing > 30 % added sugar (excl. containing spirit) 100 kg/net 20099039 Mixtures of apple and pear juice, unfermented, Brix value ≤ 67 at 20 °C, whether or 20 10 not containing added sugar or other sweetening matter (excl. value of ≤ 18 EUR per 100 kg, containing > 30 % added sugar or containing spirit) 20099041 Mixtures of citrus and pineapple juice, unfermented, Brix value ≤ 67 at 20 °C, value 15,2 10 of > 30 EUR per 100 kg, containing added sugar (excl. containing spirit) 20099049 Mixtures of citrus and pineapple juice, unfermented, Brix value ≤ 67 at 20 °C, value 16 10 of > 30 EUR per 100 kg (excl. containing added sugar or containing spirit) & /en 262  Staging CN 2013 Description Base rate Notes category 20099051 Mixtures of fruit juices, incl. grape must, and vegetable juices, unfermented, Brix 16,8 10 value ≤ 67 at 20 °C, value of > 30 EUR per 100 kg, containing added sugar (excl. containing spirit and mixtures of apple and pear or citrus and pineapple juices) 20099059 Mixtures of fruit juices, incl. grape must, and vegetable juices, unfermented, Brix 17,6 10 value ≤ 67 at 20 °C, value of > 30 EUR per 100 kg (excl. containing added sugar or containing spirit and mixtures of apple and pear or citrus and pineapple juices) 20099071 Mixtures of citrus and pineapple juice, unfermented, Brix value ≤ 67 at 20 °C, value 15,2 + 20,6 EUR/ 10 of ≤ 30 EUR per 100 kg, containing > 30 % added sugar (excl. containing spirit) 100 kg/net 20099073 Mixtures of citrus and pineapple juice, unfermented, Brix value ≤ 67 at 20 °C, value 15,2 10 of ≤ 30 EUR per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit) 20099079 Mixtures of citrus and pineapple juice, unfermented, Brix value ≤ 67 at 20 °C, value 16 10 of ≤ 30 EUR per 100 kg (excl. containing added sugar or containing spirit) 20099092 Mixtures of juices of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, 10,5 + 12,9 EUR/ 10 cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or 100 kg/net pitahaya, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing > 30 % added sugar (excl. containing spirit) & /en 263  Staging CN 2013 Description Base rate Notes category 20099094 Mixtures of fruit juices, incl. grape must and juices of vegetables, unfermented, 16,8 + 20,6 EUR/ 10 Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing > 30 % added 100 kg/net sugar (excl. containing spirit, mixtures of apple and pear juices or of citrus fruit and pineapple juices and of juices of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) 20099095 Mixtures of juices of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, 10,5 7 cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing ≤ 30 added sugar (excl. containing spirit) 20099096 Mixtures of fruit juices, incl. grape must and juices of vegetables, unfermented, 16,8 10 Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit, mixtures of apple and pear juices or of citrus fruit and pineapple juices and of juices of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) 20099097 Mixtures of juices of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, 11 7 cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg (excl. Containing added sugar or containing spirit) & /en 264  Staging CN 2013 Description Base rate Notes category 20099098 Mixtures of fruit juices, incl. grape must and juices of vegetables, unfermented, 17,6 10 Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg (excl. containing added sugar or containing spirit and mixtures of apple and pear juices or of citrus fruit and pineapple juices and of juices of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) 21011100 Extracts, essences and concentrates, of coffee 9 4 21011292 Preparations with a basis of extracts, essences and concentrates of coffee 11,5 7 21011298 Preparations with a basis of coffee 9 + EA 0 + EA/10; OS ≥ 70 % 21012020 Extracts, essences and concentrates, of tea or maté 6 0 21012092 Preparations with a basis of extracts, essences and concentrates of tea or maté 6 0 21012098 Preparations with a basis of tea or maté 6,5 + EA 0 + EA/10; PY OS ≥ 70 % 21013011 Roasted chicory 11,5 7 21013019 Roasted coffee substitutes (excl. chicory) 5,1 + 12,7 EUR/ 10 100 kg/net & /en 265  Staging CN 2013 Description Base rate Notes category 21013091 Extracts, essences and concentrates, of roasted chicory 14,1 10 21013099 Extracts, essences and concentrates, of roasted coffee substitutes (excl. chicory) 10,8 + 22,7 EUR/ 10 100 kg/net 21021010 Culture yeasts 10,9 4 21021031 Dried bakers' yeast 12 + 49,2 EUR/ 10 100 kg/net 21021039 Bakers' yeast (excl. dried) 12 + 14,5 EUR/ 10 100 kg/net 21021090 Active yeasts (excl. culture yeasts and bakers' yeasts) 14,7 10 21022011 Inactive yeasts, in tablet, cube or similar form, or in immediate packings of ≤ 1 kg 8,3 10 21022019 Inactive yeasts (excl. in tablet, cube or similar form, or in immediate packings 5,1 0 of ≤ 1 kg) 21022090 Single-cell micro-organisms, dead (excl. packaged as medicaments and yeasts) Free 0 21023000 Prepared baking powders 6,1 4 21031000 Soya sauce 7,7 4 21032000 Tomato ketchup and other tomato sauces 10,2 4 21033010 Mustard flour and meal (excl. prepared) Free 0 & /en 266  Staging CN 2013 Description Base rate Notes category 21033090 Mustard, incl. prepared flour and meal 9 4 21039010 Mango chutney, liquid Free 0 21039030 Aromatic bitters of an alcoholic strength of ≥ 44,2 % but ≤ 49,2 % vol Free 0 containing ≥ 1,5 % but ≤ 6 % by weight of gentian, spices and various ingredients and ≥ 4 % but ≤ 10 % of sugar, in containers holding ≤ 0,5 l 21039090 Sauces and preparations therefor, mixed condiments and mixed seasonings (excl. 7,7 4 soya sauce, tomato ketchup and other tomato sauces, liquid mango chutney and aromatic bitters of subheading 2103.90.30) 21041000 Soups and broths and preparations therefor 11,5 7 21042000 Food preparations consisting of finely homogenised mixtures of two or more basic 14,1 7 ingredients, such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of ≤ 250 g 21050010 Ice cream and other edible ice, whether or not containing cocoa, not containing 8,6 + 20,2 EUR/ 7 milkfats or containing < 3 % milkfats 100 kg/net MAX 19,4 + 9,4 EUR/100 kg/net 21050091 Ice cream and other edible ice, containing ≥ 3 % but < 7 % milkfats 8 + 38,5 EUR/ 7 100 kg/net MAX 18,1 + 7 EUR/100 kg/net & /en 267  Staging CN 2013 Description Base rate Notes category 21050099 Ice cream and other edible ice, containing ≥ 7 % milkfats 7,9 + 54 EUR/ 7 100 kg/net MAX 17,8 + 6,9 EUR/100 kg/net 21061020 Protein concentrates and textured protein substances, not containing milkfats, 12,8 7 sucrose, isoglucose starch or glucose or containing, by weight, < 1,5 % milkfat, < 5 % sucrose or isoglucose, < 5 % glucose or < 5 % starch 21061080 Protein concentrates and textured protein substances, containing, by EA 7 weight, ≥ 1,5 % milkfat, ≥ 5 % sucrose or isoglucose, ≥ 5 % glucose or ≥ 5 % starch 21069020 Compound alcoholic preparations of a kind used for the manufacture of beverages 17,3 MIN 1 EUR/ % 10 and of an actual alcoholic strength of by volume of > 0,5 % vol (excl. those based vol/hl on odoriferous substances) 21069030 Flavoured or coloured isoglucose syrups 42,7 EUR/100 kg/net 10 mas 21069051 Flavoured or coloured lactose syrups 14 EUR/100 kg/net 4 21069055 Flavoured or coloured glucose and maltodextrine syrups 20 EUR/100 kg/net 10 21069059 Flavoured or coloured sugar syrups (excl. isoglucose, lactose, glucose and 0,4 EUR/100 kg/net 10 maltodextrine syrups) per 1 % sucrose & /en 268  Staging CN 2013 Description Base rate Notes category 21069092 Food preparations, n.e.s., not containing milkfats, sucrose, isoglucose starch or 12,8 10 glucose or containing, by weight, < 1,5 % milkfat, < 5 % sucrose or isoglucose, < 5 % glucose or < 5 % starch 21069098 Food preparations, n.e.s., containing, by weight, ≥ 1,5 % milkfat, ≥ 5 % sucrose or 9 + EA 10/OS ≥ 70 PY isoglucose, ≥ 5 % glucose or ≥ 5 % starch % 22011011 Mineral waters, natural, not containing added sugar or other sweetening matter nor Free 0 flavoured, not carbonated 22011019 Mineral waters, natural, not containing added sugar or other sweetening matter nor Free 0 flavoured, carbonated 22011090 Mineral waters, artificial, not containing added sugar or other sweetening matter Free 0 nor flavoured, incl. aerated waters 22019000 Ordinary natural water, not containing added sugar, other sweetening matter or Free 0 flavoured; ice and snow (excl. mineral waters and aerated waters, sea water, distilled water, conductivity water or water of similar purity) 22021000 Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct 9,6 4 consumption as a beverage 22029010 Non-alcoholic beverages, not containing milk, milk products and fats derived 9,6 4 therefrom (excl. water, fruit or vegetable juices) & /en 269  Staging CN 2013 Description Base rate Notes category 22029091 Non-alcoholic beverages containing < 0,2 % fats derived from milk or milk 6,4 + 13,7 EUR/ 7 products 100 kg/net 22029095 Non-alcoholic beverages containing ≥ 0,2 % but < 2 % fats derived from milk or 5,5 + 12,1 EUR/ 7 milk products 100 kg/net 22029099 Non-alcoholic beverages containing ≥ 2 % fats derived from milk or milk products 5,4 + 21,2 EUR/ 7 100 kg/net 22030001 Beer made from malt, in bottles holding ≤ 10 l Free 0 22030009 Beer made from malt, in containers holding ≤ 10 l (excl. in bottles) Free 0 22030010 Malt beer, in containers holding > 10 l Free 0 22041011 Champagne, with PDO 32 EUR/hl 0 22041091 Asti spumante, with PDO 32 EUR/hl 0 22041093 Sparkling wine of fresh grapes with a protected designation of origin (PDO) (excl. 32 EUR/hl SW/12 Asti spumante and Champagne) 22041094 Sparkling wine of fresh grapes with a protected geographical indication (PGI) 32 EUR/hl SW/12 22041096 Varietal sparkling wines of fresh grapes without PDO and PGI 32 EUR/hl SW/12 22041098 Sparkling wine of fresh grapes (excl. varietal wines) 32 EUR/hl SW/12 & /en 270  Staging CN 2013 Description Base rate Notes category 22042106 Wine of fresh grapes, incl. fortified wines, in bottles with "mushrooms" stoppers 32 EUR/hl 4 held in place by ties or fastenings, holding ≤ 2 l; wine otherwise put up with an excess pressure due to carbon dioxide in solution of ≥ 1 bar but < 3 bar measured at 20 °C, in containers holding ≤ 2 l - with a protected designation of origin (PDO) 22042107 Wine of fresh grapes, incl. fortified wines, in bottles with "mushrooms" stoppers 32 EUR/hl 4 held in place by ties or fastenings, holding ≤ 2 l; wine otherwise put up with an excess pressure due to carbon dioxide in solution of ≥ 1 bar but < 3 bar measured at 20 °C, in containers holding ≤ 2 l - with a protected geographical indication (PGI) 22042108 Wine of fresh grapes, incl. fortified wines, in bottles with "mushrooms" stoppers 32 EUR/hl 4 held in place by ties or fastenings, holding ≤ 2 l; wine otherwise put up with an excess pressure due to carbon dioxide in solution of ≥ 1 bar but < 3 bar measured at 20 °C, in containers holding ≤ 2 l - other than those with protected designation of origin (PDO) or with a protected geographical indication (PGO) 22042109 Other wine of fresh grapes, incl. fortified wines, in bottles with "mushrooms" 32 EUR/hl 4 stoppers held in place by ties or fastenings, holding ≤ 2 l; wine otherwise put up with an excess pressure due to carbon dioxide in solution of ≥ 1 bar but < 3 bar measured at 20°c, in containers holding ≤ 2 l (excl. sparkling wine and varietal wines) 22042111 White wines produced in Alsace, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength by volume of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) & /en 271  Staging CN 2013 Description Base rate Notes category 22042112 White wines produced in Bordeaux, in containers holding ≤ 2 l and of an actual See remarks13,1 0 alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and EUR/hl semi-sparkling wine) 22042113 White wines produced in Burgundy, in containers holding ≤ 2 l and of an actual See remarks13,1 0 alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and EUR/hl semi-sparkling wine) 22042117 White wines produced in Val de Loire, in containers holding ≤ 2 l and of an actual See remarks13,1 0 alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and EUR/hl semi-sparkling wine) 22042118 White wines produced in Mosel, in containers holding ≤ 2 l and of an actual See remarks13,1 0 alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and EUR/hl semi-sparkling wine) 22042119 White wines produced in Pfalz, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) 22042122 White wines produced in Rheinhessen, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) & /en 272  Staging CN 2013 Description Base rate Notes category 22042123 White wines produced in Tokaj "e.g. Aszu, Szamorodni, Máslás, Fordítás", in 14,8 EUR/hl 0 containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) 22042124 White wines produced in Lazio [Latium], in containers holding ≤ 2 l and of an 13,1 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) 22042126 White wines produced in Toscana [Tuscany], in containers holding ≤ 2 l and of an 13,1 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) 22042127 White wines produced in Trentino, Alto Adige and Friuli, in containers 13,1 EUR/hl 0 holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) 22042128 White wines produced in Veneto, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) 22042132 White wines of the "vinho verde" category, produced in the Community, in 13,1 EUR/hl 0 containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) & /en 273  Staging CN 2013 Description Base rate Notes category 22042134 White wines produced in Penedés, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) 22042136 White wines produced in Rioja, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) 22042137 White wines produced in Valencia, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) 22042138 White wines produced in the Community, in containers holding ≤ 2 l and of an 13,1 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol, with PDO (other than Alsace, Bordeaux, Bourgogne, Val de Loire, Mosel, Pfalz, Rheinhessen, Tokaj, Lazio, Toscana, Trentino, Alto Adige, friuli, veneto, vinho verde, penedés, rioja, valencia, sparkling wine and semi-sparkling wine) 22042142 Wines produced in Bordeaux, in containers holding ≤ 2 l and of an actual alcoholic 13,1 EUR/hl 0 strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042143 Wines produced in Bourgogne (Burgundy), in containers holding ≤ 2 l and of an 13,1 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) & /en 274  Staging CN 2013 Description Base rate Notes category 22042144 Wines produced in Beaujolais, in containers holding ≤ 2 l and of an actual alcoholic 13,1 EUR/hl 0 strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042146 Wines produced in Côtes-du-Rhône, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042147 Wines produced in Languedoc-Roussillon, in containers holding ≤ 2 l and of an 13,1 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042148 Wines produced in Val de Loire, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042162 Wines produced in Piemonte [Piedmont], in containers holding ≤ 2 l and of an 13,1 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042166 Wines produced in Toscana [Tuscany], in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) & /en 275  Staging CN 2013 Description Base rate Notes category 22042167 Wines produced in Trentino and Alto Adige, in containers holding ≤ 2 l and of an 13,1 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042168 Wines produced in Veneto, in containers holding ≤ 2 l and of an actual alcoholic 13,1 EUR/hl 0 strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042169 Wines produced in Dão, Bairrada and Douro, in containers holding ≤ 2 l and of an 13,1 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042171 Wines produced in Navarra, in containers holding ≤ 2 l and of an actual alcoholic 13,1 EUR/hl 0 strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042174 Wines produced in Penedés, in containers holding ≤ 2 l and of an actual alcoholic 13,1 EUR/hl 0 strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042176 Wines produced in Rioja, in containers holding ≤ 2 l and of an actual alcoholic 13,1 EUR/hl 0 strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) & /en 276  Staging CN 2013 Description Base rate Notes category 22042177 Wines produced in Valdepeñas, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042178 Wines produced in the Community, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (other than Bordeaux, Bourgogne, Beaujolais, Côtes-du-Rhône, Languedoc-Roussillon, Val de Loire, Piemonte, Toscana, Trentino, Alto Adige, veneto, dão, bairrada, douro, navarra, penedés, rioja, valdepeñas, sparkling wine, semi-sparkling wine and white wine) 22042179 White wine produced in the Community, in containers holding ≤ 2 l and of an 13,1 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol, with PGI (other than sparkling wine and semi-sparkling wine) 22042180 Wine produced in the Community, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PGI (other than sparkling wine, semi-sparkling wine and white wine) 22042181 Varietal white wines without PDO and PGI, produced in the Community, in 13,1 EUR/hl 0 containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol (other than sparkling wine and semi-sparkling wine) & /en 277  Staging CN 2013 Description Base rate Notes category 22042182 Varietal wines without PDO and PGI, produced in the Community, in containers 13,1 EUR/hl 0 holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol (other than sparkling wine, semi-sparkling wine and white wine) 22042183 White wines produced in the Community, in containers holding ≤ 2 l and of an 13,1 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol (other than sparkling wine, semi-sparkling wine and varietal wines) 22042184 Wines produced in the Community, in containers holding ≤ 2 l and of an actual 13,1 EUR/hl 0 alcoholic strength of ≤ 15 % vol (other than sparkling wine, semi-sparkling wine, white wine and varietal wines) 22042185 Madeira and Setubal muscatel, in containers holding ≤ 2 l and of an actual alcoholic 14,8 EUR/hl 0 strength of > 15 % vol to 22 % vol, with PDO or PGI 22042186 Sherry, in containers holding ≤ 2 l and of an actual alcoholic strength of > 15 % vol 14,8 EUR/hl 0 to 22 % vol, with PDO or PGI 22042187 Marsala, in containers holding ≤ 2 l and of an actual alcoholic strength 18,6 EUR/hl 0 of > 15 % vol to 22 % vol, with PDO or PGI 22042188 Samos and Muscat de Lemnos, in containers holding ≤ 2 l and of an actual 18,6 EUR/hl 0 alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI 22042189 Port, in containers holding ≤ 2 l and of an actual alcoholic strength of > 15 % vol to 14,8 EUR/hl 0 22 % vol, with PDO or PGI & /en 278  Staging CN 2013 Description Base rate Notes category 22042190 Wines produced in the Community, in containers holding ≤ 2 l and of an actual 18,6 EUR/hl 0 alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI (other than Port, Madeira, Sherry, Marsala, Samos, Muscat de Lemnos and Setubal muscatel) 22042191 Wines without PDO and PGI, produced in the Community, in containers 18,6 EUR/hl 0 holding ≤ 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol 22042192 Wine of fresh grapes, incl. fortified wine, produced in the Community, in 1,75 EUR/ % vol/hl 0 containers holding ≤ 2 l and of an actual alcoholic strength of > 22 % vol 22042193 White wines not produced in the Community, in containers holding ≤ 2 l, with PDO 13,1 EUR/hl 4 or PGI (other than sparkling wine and semi-sparkling wine) 22042194 Wines not produced in the Community, in containers holding ≤ 2 l, with PDO or 13,1 EUR/hl 4 PGI (other than sparkling wine, semi-sparkling wine and white wine) 22042195 Varietal white wines without PDO and PGI, not produced in the Community, in 13,1 EUR/hl 4 containers holding ≤ 2 l (other than sparkling wine and semi-sparkling wine) 22042196 Varietal wines without PDO and PGI, not produced in the Community, in 13,1 EUR/hl 4 containers holding ≤ 2 l (other than sparkling wine, semi-sparkling wine and white wine) & /en 279  Staging CN 2013 Description Base rate Notes category 22042197 White wines not produced in the Community, in containers holding ≤ 2 l (other than 13,1 EUR/hl 4 sparkling wine, semi-sparkling wine and varietal wines) 22042198 Wines not produced in the Community, in containers holding ≤ 2 l (other than 13,1 EUR/hl 4 sparkling wine, semi-sparkling wine, white wine and varietal wines) 22042910 Wine of fresh grapes, incl. fortified wines, in bottles with "mushroom" stoppers 32 EUR/hl 4 held in place by ties or fastenings, holding > 2 l; wine otherwise put up with an excess pressure due to carbon dioxide in solution of ≥ 1 bar but < 3 bar measured at 20 °C, 22042911 White wines produced in Tokaj "e.g. Aszu, Szamorodni, Máslás, Fordítás", in 13,1 EUR/hl 0 containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi-sparkling wine) 22042912 White wines produced in Bordeaux, in containers holding > 2 l and of an actual 9,9 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine and semi-sparkling wine) 22042913 Quality white wines produced in Bourgogne (Burgundy), in containers holding > 2 l 9,9 EUR/hl 0 and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine and semi-sparkling wine) & /en 280  Staging CN 2013 Description Base rate Notes category 22042917 White wines produced in Val de Loire, in containers holding > 2 l and of an actual 9,9 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine and semi-sparkling wine) 22042918 White wines produced in the Community, in containers holding > 2 l and of an 9,9 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol, with PDO (other than Tokaj, Bordeaux, Bourgogne, Val de Loire, sparkling wine and semi-sparkling wine) 22042942 Wines produced in Bordeaux, in containers holding > 2 l and of an actual alcoholic 9,9 EUR/hl 0 strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042943 Wines produced in Bourgogne (Burgundy), in containers holding > 2 l and of an 9,9 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042944 Wines produced in Beaujolais, in containers holding > 2 l and of an actual alcoholic 9,9 EUR/hl 0 strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042946 Wines produced in Côtes-du-Rhône, in containers holding > 2 l and of an actual 9,9 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) & /en 281  Staging CN 2013 Description Base rate Notes category 22042947 Wines produced in Languedoc-Roussillon, in containers holding > 2 l and of an 9,9 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042948 Wines produced in Val de Loire, in containers holding > 2 l and of an actual 9,9 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi-sparkling wine and white wine) 22042958 Wines produced in the Community, in containers holding > 2 l and of an actual 9,9 EUR/hl 0 alcoholic strength of ≤ 15 % vol, with PDO (other than Bordeaux, Bourgogne, Beaujolais, Côtes-du-Rhône, Languedoc-Roussillon, Val de Loire, sparkling wine, semi-sparkling wine and white wine) 22042979 White wine of fresh grapes, produced in the Community, in containers holding > 2 l 9,9 EUR/hl 0 and of an actual alcoholic strength of ≤ 15 % vol, with PGI (other than sparkling wine and semi-sparkling wine) 22042980 Wines of fresh grapes, produced in the Community, in containers holding > 2 l and 9,9 EUR/hl 0 of an actual alcoholic strength of ≤ 15 % vol, with PGI (other than sparkling wine, semi-sparkling wine and white wine) 22042981 Varietal white wines without PDO and PGI, produced in the Community, in 9,9 EUR/hl 0 containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol (other than sparkling wine and semi-sparkling wine) & /en 282  Staging CN 2013 Description Base rate Notes category 22042982 Varietal wines without PDO and PGI, produced in the Community, in containers 9,9 EUR/hl 0 holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol (other than sparkling wine, semi-sparkling wine and white wine) 22042983 White wines produced in the Community, in containers holding > 2 l and of an 9,9 EUR/hl 0 actual alcoholic strength of ≤ 15 % vol (other than sparkling wine, semi-sparkling wine and varietal wines) 22042984 Wines produced in the Community, in containers holding > 2 l and of an actual 9,9 EUR/hl 0 alcoholic strength of ≤ 15 % vol (other than sparkling wine, semi-sparkling wine, white wine and varietal wines) 22042985 Madeira and Setubal muscatel, in containers holding > 2 l and of an actual alcoholic 12,1 EUR/hl 0 strength of > 15 % vol to 22 % vol, with PDO or PGI 22042986 Sherry, in containers holding > 2 l and of an actual alcoholic strength of > 15 % vol 12,1 EUR/hl 0 to 22 % vol, with PDO or PGI 22042987 Marsala, in containers holding > 2 l and of an actual alcoholic strength 15,4 EUR/hl 0 of > 15 % vol to 22 % vol, with PDO or PGI 22042988 Samos and Muscat de Lemnos, in containers holding > 2 l and of an actual 15,4 EUR/hl 0 alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI & /en 283  Staging CN 2013 Description Base rate Notes category 22042989 Port, in containers holding > 2 l and of an actual alcoholic strength of > 15 % vol to 12,1 EUR/hl 0 22 % vol, with PDO or PGI 22042990 Wines produced in the Community, in containers holding > 2 l and of an actual 15,4 EUR/hl 0 alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI (other than Port, Madeira, Sherry, Marsala, Samos, Muscat de Lemnos and Setubal muscatel) 22042991 Wines without PDO and PGI, produced in the Community, in containers 15,4 EUR/hl 0 holding > 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol 22042992 Wine of fresh grapes, incl. fortified wine, produced in the Community, in 1,75 EUR/ % vol/hl 0 containers holding > 2 l and of an actual alcoholic strength of > 22 % vol 22042993 White wines not produced in the Community, in containers holding > 2 l, with PDO 9,9 EUR/hl 4 or PGI (other than sparkling wine and semi-sparkling wine) 22042994 Wines not produced in the Community, in containers holding > 2 l, with PDO or 9,9 EUR/hl 4 PGI (other than sparkling wine, semi-sparkling wine and white wine) 22042995 Varietal white wines without PDO and PGI, not produced in the Community, in 9,9 EUR/hl 4 containers holding > 2 l (other than sparkling wine and semi-sparkling wine) 22042996 Varietal wines without PDO and PGI, not produced in the Community, in 9,9 EUR/hl 4 containers holding > 2 l (other than sparkling wine, semi-sparkling wine and white wine) & /en 284  Staging CN 2013 Description Base rate Notes category 22042997 White wines not produced in the Community, in containers holding > 2 l (other than 9,9 EUR/hl 4 sparkling wine, semi-sparkling wine and varietal wines) 22042998 Wines not produced in the Community, in containers holding > 2 l (other than 9,9 EUR/hl 4 sparkling wine, semi-sparkling wine, white wine and varietal wines) 22043010 Grape must, arrested otherwise than by addition of alcohol, of an actual alcoholic 32 10 strength of > 1 % vol (excl. grape must whose fermentation has been arrested by the addition of alcohol) 22043092 Grape must, unfermented, concentrated within the meaning of Additional Note 7 to See Annex 2 of 10/EP Chapter 22, of a density ≤ 1,33 g/cm³ at 20 °C and of an actual alcoholic Commission strength ≤ 1 % vol but > 0,5 % vol (excl. grape must whose fermentation has been Implementation arrested by the addition of alcohol) Regulation No 927/2012 of 9 October 2012 22043094 Grape must, unfermented, non-concentrated, of a density ≤ 1,33 g/cm³ at 20 °C and See Annex 2 of 10/EP of an actual alcoholic strength ≤ 1 % vol but > 0,5 % vol (excl. grape must whose Commission fermentation has been arrested by the addition of alcohol) Implementation Regulation No 927/2012 of 9 October 2012 & /en 285  Staging CN 2013 Description Base rate Notes category 22043096 Grape must, unfermented, concentrated within the meaning of Additional Note 7 to See Annex 2 of 10/EP Chapter 22, of a density > 1,33 g/cm³ at 20 °C and of an actual alcoholic Commission strength ≤ 1 % vol but > 0,5 % vol (excl. grape must whose fermentation has been Implementation arrested by the addition of alcohol) Regulation No 927/2012 of 9 October 2012 22043098 Grape must, unfermented, non-concentrated, of a density > 1,33 g/cm³ at 20 °C and See Annex 2 of 10/EP of an actual alcoholic strength ≤ 1 % vol but > 0,5 % vol (excl. grape must whose Commission fermentation has been arrested by the addition of alcohol) Implementation Regulation No 927/2012 of 9 October 2012 22051010 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic 10,9 EUR/hl 0 substances, in containers holding ≤ 2 l, of actual alcoholic strength of ≤ 18 % vol 22051090 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic 0,9 EUR/ % vol/hl + 0 substances, in containers holding ≤ 2 l, of actual alcoholic strength of > 18 % vol 6,4 EUR/hl 22059010 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic 9 EUR/hl 0 substances, in containers holding > 2 l, of actual alcoholic strength of ≤ 18 % vol 22059090 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic 0,9 EUR/ % vol/hl 0 substances, in containers holding > 2 l, of actual alcoholic strength of > 18 % vol & /en 286  Staging CN 2013 Description Base rate Notes category 22060010 Piquette, obtained by grape marc 1,3 EUR/ % vol/hl 0 MIN 7,2 EUR/hl 22060031 Cider and perry, sparkling 19,2 EUR/hl 0 22060039 Mead and other fermented beverages and mixtures of fermented beverages and 19,2 EUR/hl 0 mixtures of fermented beverages with non-alcoholic beverages, sparkling, n.e.s. 22060051 Cider and perry, not sparkling, in containers holding ≤ 2 l 7,7 EUR/hl 0 22060059 Mead and other fermented beverages and mixtures of fermented beverages and 7,7 EUR/hl 0 mixtures of fermented beverages with non-alcoholic beverages, not sparkling, in containers holding ≤ 2 l, n.e.s. (excl. wine of fresh grapes, grape must, vermouth and other wine of fresh grapes, with plants or aromatic substances, piquette, cider and perry) 22060081 Cider and perry, not sparkling, in containers holding > 2 l 5,76 EUR/hl 0 22060089 Mead and other fermented beverages and mixtures of fermented beverages and 5,76 EUR/hl 0 mixtures of fermented beverages with non-alcoholic beverages, not sparkling, in containers holding > 2 l, n.e.s. (excl. wine of fresh grapes, grape must, vermouth and other wine of fresh grapes, with plants or aromatic substances, piquette, cider and perry) 22071000 Undenatured ethyl alcohol, of actual alcoholic strength of ≥ 80 % 19,2 EUR/hl EL 22072000 Denatured ethyl alcohol and other spirits of any strength 10,2 EUR/hl EL & /en 287  Staging CN 2013 Description Base rate Notes category 22082012 Cognac, in containers holding ≤ 2 l Free 0 22082014 Armagnac, in containers holding ≤ 2 l Free 0 22082026 Grappa, in containers holding ≤ 2 l Free 0 22082027 Brandy de Jerez in containers holding ≤ 2 l Free 0 22082029 Spirits obtained by distilling grape wine or grape marc, in containers holding ≤ 2 l Free 0 (excl. Cognac, Armagnac, Grappa and Brandy de Jerez) 22082040 Raw distillate, in containers holding > 2 l Free 0 22082062 Cognac, in containers holding > 2 l Free 0 22082064 Armagnac, in containers holding > 2 l Free 0 22082086 Grappa, in containers holding > 2 l Free 0 22082087 Brandy de Jerez in containers holding > 2 l Free 0 22082089 Spirits obtained by distilling grape wine or grape marc, in containers holding > 2 l Free 0 (excl. raw distillate, Cognac, Armagnac, Grappa and Brandy de Jerez) 22083011 Bourbon whiskey, in containers holding ≤ 2 l Free 0 22083019 Bourbon whiskey, in containers holding > 2 l Free 0 22083030 Single malt Scotch whisky Free 0 22083041 Blended malt Scotch whisky, in containers holding ≤ 2 l Free 0 & /en 288  Staging CN 2013 Description Base rate Notes category 22083049 Blended malt Scotch whisky, in containers holding > 2 l Free 0 22083061 Single grain and blended grain Scotch whisky, in containers holding ≤ 2 l Free 0 22083069 Single grain and blended grain Scotch whisky, in containers holding > 2 l Free 0 22083071 Scotch whisky, in containers holding ≤ 2 l (other than single malt, blended malt, Free 0 single grain and blended grain whisky) 22083079 Scotch whisky, in containers holding > 2 l (other than single malt, blended malt, Free 0 single grain and blended grain whisky) 22083082 Whisky, in containers holding ≤ 2 l (other than Bourbon whiskey and Scotch Free 0 whisky) 22083088 Whisky, in containers holding > 2 l (other than Bourbon whiskey and Scotch Free 0 whisky) 22084011 Rum with a content of volatile substances (other than ethyl and methyl alcohol) 0,6 EUR/ % vol/hl + 4 of ≥ 225 g/hl of pure alcohol "with a 10 % tolerance", in containers holding ≤ 2 l 3,2 EUR/hl 22084031 Rum and other spirits obtained by distilling fermented sugar-cane products, of a Free 0 value > 7,9 EUR/l of pure alcohol, in containers holding ≤ 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of ≥ 225 g/hl of pure alcohol "with a 10 % tolerance") & /en 289  Staging CN 2013 Description Base rate Notes category 22084039 Rum and other spirits obtained by distilling fermented sugar-cane products, of a 0,6 EUR/ % vol/hl + 4 value ≤ 7,9 EUR/l of pure alcohol, in containers holding ≤ 2 l (excl. rum with a 3,2 EUR/hl content of volatile substances [other than ethyl and methyl alcohol] of ≥ 225 g/hl of pure alcohol "with a 10 % tolerance") 22084051 Rum with a content of volatile substances (other than ethyl and methyl alcohol) 0,6 EUR/ % vol/hl RM of ≥ 225 g/hl of pure alcohol "with a 10 % tolerance", in containers holding > 2 l 22084091 Rum and other spirits obtained by distilling fermented sugar-cane products, of a Free 0 value > 2 EUR/l of pure alcohol, in containers holding > 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of ≥ 225 g/hl of pure alcohol "with a 10 % tolerance") 22084099 Rum and other spirits obtained by distilling fermented sugar-cane products, of a 0,6 EUR/ % vol/hl RM value ≤ 2 EUR/l of pure alcohol, in containers holding > 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of ≥ 225 g/hl of pure alcohol "with a 10 % tolerance") 22085011 Gin, in containers holding ≤ 2 l Free 0 22085019 Gin, in containers holding > 2 l Free 0 22085091 Geneva, in containers holding ≤ 2 l Free 0 22085099 Geneva, in containers holding > 2 l Free 0 & /en 290  Staging CN 2013 Description Base rate Notes category 22086011 Vodka of an alcoholic strength of ≤ 45,4 % vol, in containers holding ≤ 2 l Free 0 22086019 Vodka of an alcoholic strength of ≤ 45,4 % vol, in containers holding > 2 l Free 0 22086091 Vodka of an alcoholic strength of > 45,4 % vol, in containers holding ≤ 2 l Free 0 22086099 Vodka of an alcoholic strength of > 45,4 % vol, in containers holding > 2 l Free 0 22087010 Liqueurs and cordials, in containers holding ≤ 2 l Free 0 22087090 Liqueurs and cordials, in containers holding > 2 l Free 0 22089011 Arrack, in containers holding ≤ 2 l Free 0 22089019 Arrack, in containers holding > 2 l Free 0 22089033 Plum, pear or cherry spirit, in containers holding ≤ 2 l Free 0 22089038 Plum, pear or cherry spirit, in containers holding > 2 l Free 0 22089041 Ouzo, in containers holding ≤ 2 l Free 0 22089045 Calvados, in containers holding ≤ 2 l Free 0 22089048 Spirits distilled from fruit, in containers holding ≤ 2 l (excl. plum, pear or cherry Free 0 spirit and Calvados) & /en 291  Staging CN 2013 Description Base rate Notes category 22089054 Tequila in containers holding ≤ 2 l Free 0 22089056 Spirits in containers holding ≤ 2 l (excl. spirits distilled from grape wine or grape Free 0 marc, whisky, rum and other spirits obtained by distilling fermented sugar-cane products, gin, geneva, arrack, vodka, liqueurs and cordials, ouzo, spirits distilled from fruit, and tequila) 22089069 Spirituous beverages, in containers holding ≤ 2 l (excl. ouzo, spirits, liqueurs and Free 0 cordials) 22089071 Spirits distilled from fruit, in containers holding > 2 l (excl. spirits distilled from Free 0 grape wine or grape marc, plum, pear or cherry) 22089075 Tequila in containers holding > 2 l Free 0 22089077 Spirits in containers holding > 2 l (excl. spirits obtained by distilling grape wine or Free 0 grape marc, whiskies, rum and other spirits obtained by distilling fermented sugar- cane products, gin, geneva, arrack, vodka, liqueurs and cordials, ouzo, spirits distilled from fruit, and tequila) 22089078 Spirituous beverages, in containers holding > 2 l (excl. spirits, liqueurs and cordials Free 0 and ouzo) 22089091 Undenatured ethyl alcohol, of an alcoholic strength of < 80 % vol, in containers 1 EUR/ % vol/hl + EL holding ≤ 2 l 6,4 EUR/hl & /en 292  Staging CN 2013 Description Base rate Notes category 22089099 Undenatured ethyl alcohol, of an alcoholic strength of < 80 % vol, in containers 1 EUR/ % vol/hl EL holding > 2 l 22090011 Wine vinegar, in containers holding ≤ 2 l 6,4 EUR/hl 0 22090019 Wine vinegar, in containers holding > 2 l 4,8 EUR/hl 0 22090091 Vinegar and substitutes for vinegar obtained from acetic acid, in containers 5,12 EUR/hl 0 holding ≤ 2 l (excl. wine vinegar) 22090099 Vinegar and substitutes for vinegar obtained from acetic acid, in containers 3,84 EUR/hl 0 holding > 2 l (excl. wine vinegar) 23011000 Flours, meals and pellets, of meat or offal, unfit for human consumption; greaves Free 0 23012000 Flours, meals and pellets of fish or crustaceans, molluscs or other aquatic Free 0 invertebrates, unfit for human consumption 23021010 Bran, sharps and other residues of maize, whether or not in the form of pellets, 44 EUR/t 10 derived from sifting, milling or other working, with starch content of ≤ 35 % 23021090 Bran, sharps and other residues of maize, whether or not in the form of pellets, 89 EUR/t 10 derived from sifting, milling or other working, with starch content of > 35 % & /en 293  Staging CN 2013 Description Base rate Notes category 23023010 Bran, sharps and other residues, whether or not in the form of pellets, derived from 44 EUR/t 10 the sifting, milling or other working of wheat, with a starch content of ≤ 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm is ≤ 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, of ≥ 1,5 % by weight 23023090 Bran, sharps and other residues of wheat, whether or not in the form of pellets, 89 EUR/t 10 derived from sifting, milling or other working (excl. those with starch content of ≤ 28 %, provided that either ≤ 10 % passes through a sieve with an aperture of 0,2 mm or if > 10 % passes through, the proportion that passes through the sieve has an ash content, calculated on the dry product, of ≥ 1,5 % by weight) 23024002 Bran, sharps and other residues of rice, whether or not in the form of pellets, 44 EUR/t 10 derived from sifting, milling or other working, with starch content of ≤ 35 % 23024008 Bran, sharps and other residues of rice, whether or not in the form of pellets, 89 EUR/t 10 derived from sifting, milling or other working, with starch content of > 35 % 23024010 Bran, sharps and other residues, in the form of pellets or not, derived from the 44 EUR/t 10 sifting, milling or other working of cereals, with a starch content ≤ 28 % by weight, and of which ≤ 10 % by weight passes through a sieve with an aperture of 0,2 mm or, if > 10 % passes through, the proportion that passes through the sieve has an ash content, calculated on the dry product, of ≥ 1,5 % by weight (excl. bran, sharps and other residues of maize, rice or wheat) & /en 294  Staging CN 2013 Description Base rate Notes category 23024090 Bran, sharps and other residues of cereals, whether or not in the form of pellets, 89 EUR/t 10 derived from sifting, milling or other working (excl. those of maize, rice and wheat and those with a starch content of ≤ 28 %, provided that either ≤ 10 % passes through a sieve with an aperture of 0,2 mm or, if > 10 % passes through, the proportion that passes through has an ash content of ≥ 1,5 %) 23025000 Bran, sharps and other residues of leguminous plants, whether or not in the form of 5,1 4 pellets, derived from sifting, milling or other working 23031011 Residues from the manufacture of starch from maize, of a protein content, 320 EUR/t 50 % calculated on the dry product, of > 40 % by weight (excl. concentrated steeping liquors) 23031019 Residues from the manufacture of starch from maize, of a protein content, Free 0 calculated on the dry product, of ≤ 40 % by weight (excl. concentrated steeping liquors) 23031090 Residues of starch manufacture and similar residues, incl. concentrated steeping Free 0 liquors (excl. of starch from maize) 23032010 Beet-pulp Free 0 23032090 Bagasse and other waste of sugar manufacture (excl. beet pulp) Free 0 & /en 295  Staging CN 2013 Description Base rate Notes category 23033000 Brewing or distilling dregs and waste Free 0 23040000 Oilcake and other solid residues, whether or not ground or in the form of pellets, Free 0 resulting from the extraction of soya-bean oil 23050000 Oilcake and other solid residues, whether or not ground or in the form of pellets, Free 0 resulting from the extraction of groundnut oil 23061000 Oilcake and other solid residues, whether or not ground or in the form of pellets, Free 0 resulting from the extraction of cotton seeds 23062000 Oilcake and other solid residues, whether or not ground or in the form of pellets, Free 0 resulting from the extraction of linseed 23063000 Oilcake and other solid residues, whether or not ground or in the form of pellets, Free 0 resulting from the extraction of sunflower seeds 23064100 Oilcake and other solid residues, whether or not ground or in the form of pellets, Free 0 resulting from the extraction of low erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid content of < 2 % and yielding a solid component of glucosinolates of < 30 micromoles/g" & /en 296  Staging CN 2013 Description Base rate Notes category 23064900 Oilcake and other solid residues, whether or not ground or in the form of pellets, Free 0 resulting from the extraction of high erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid content of ≥ 2 % and yielding a solid component of glucosinolates of ≥ 30 micromoles/g" 23065000 Oilcake and other solid residues, whether or not ground or in the form of pellets, Free 0 resulting from the extraction of coconut or copra 23066000 Oilcake and other solid residues, whether or not ground or in the form of pellets, Free 0 resulting from the extraction of palm nuts or kernels 23069005 Oilcake and other solid residues, whether or not ground or in the form of pellets, Free 0 resulting from the extraction of vegetable fats or oils from maize "corn" germ 23069011 Oilcake and other solid residues from the extraction of olive oil, whether or not Free 0 ground or in the form of pellets, containing ≤ 3 % olive oil 23069019 Oilcake and other solid residues from the extraction of olive oil, whether or not 48 EUR/t 0 ground or in the form of pellets, containing > 3 % olive oil 23069090 Oilcake and other solid residues, whether or not ground or in the form of pellets, Free 0 resulting from the extraction of vegetable fats or oils (excl. of cotton seeds, linseed, sunflower seeds, rape or colza seeds, coconut or copra, palm nuts or kernels, germ of maize, and from the extraction of olive, soya-bean and groundnut oil) & /en 297  Staging CN 2013 Description Base rate Notes category 23070011 Wine lees, having a total alcoholic strength of ≤ 7,9 % mas and a dry matter Free 0 content ≥ 25 % by weight 23070019 Wine lees (excl. wine lees having a total alcoholic strength of ≤ 7,9 % and a dry 1,62 EUR/kg/tot. alc. 4 matter content of ≥ 25 % by weight) 23070090 Argol Free 0 23080011 Grape marc, of a kind used in animal feeding, whether or not in the form of pellets, Free 0 having a total alcoholic strength of ≤ 4,3 % mas and a dry matter content of ≥ 40 % by weight 23080019 Grape marc, of a kind used in animal feeding, whether or not in the form of pellets 1,62 EUR/kg/tot. alc. 0 (excl. grape marc having a total alcoholic strength of ≤ 4,3 % mas and a dry matter content of ≥ 40 % by weight) 23080040 Acorns and horse-chestnuts and pomace or marc of fruit, for animal feeding, Free 0 whether or not in the form of pellets (excl. grape marc) 23080090 Maize stalks, maize leaves, fruit peel and other vegetable materials, waste, residues 1,6 0 and by-products for animal feeding, whether or not in the form of pellets, n.e.s. (excl. acorns, horse-chestnuts and pomace or marc of fruit) & /en 298  Staging CN 2013 Description Base rate Notes category 23091011 Dog or cat food, put up for retail sale, containing glucose, glucose syrup, Free 0 maltodextrine or maltodextrine syrup but containing no starch or no milk products or containing ≤ 10 % starch and < 10 % by weight of milk products 23091013 Dog or cat food, put up for retail sale, containing glucose, glucose syrup, 498 EUR/t 10 maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10 % starch and ≥ 10 % but < 50 % by weight of milk products 23091015 Dog or cat food, put up for retail sale, containing glucose, glucose syrup, 730 EUR/t 10 maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10 % starch and ≥ 50 % but < 75 % by weight of milk products 23091019 Dog or cat food, put up for retail sale, containing glucose, glucose syrup, 948 EUR/t 10 maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10 % starch and ≥ 75 % by weight of milk products 23091031 Dog or cat food, put up for retail sale, containing glucose, glucose syrup, Free 0 maltodextrine or maltodextrine syrup and containing > 10 % but ≤ 30 % of starch and no milk products or < 10 % by weight of milk products 23091033 Dog or cat food, put up for retail sale, containing glucose, glucose syrup, 530 EUR/t 10 maltodextrine or maltodextrine syrup and containing > 10 % but ≤ 30 % of starch and ≥ 10 % but < 50 % by weight of milk products & /en 299  Staging CN 2013 Description Base rate Notes category 23091039 Dog or cat food, put up for retail sale, containing glucose, glucose syrup, 888 EUR/t 10 maltodextrine or maltodextrine syrup and containing > 10 % but ≤ 30 % of starch and ≥ 50 % by weight of milk products 23091051 Dog or cat food, put up for retail sale, containing glucose, glucose syrup, 102 EUR/t 10 maltodextrine or maltodextrine syrup and containing > 30 % of starch and no milk products or < 10 % by weight of milk products 23091053 Dog or cat food, put up for retail sale, containing glucose, glucose syrup, 577 EUR/t 10 maltodextrine or maltodextrine syrup and containing > 30 % of starch and ≥ 10 % but < 50 % by weight of milk products 23091059 Dog or cat food, put up for retail sale, containing glucose, glucose syrup, 730 EUR/t 10 maltodextrine or maltodextrine syrup and containing > 30 % of starch and ≥ 50 % by weight of milk products 23091070 Dog or cat food put up for retail sale, containing no starch, glucose, maltodextrine 948 EUR/t 10 or maltodextrine syrup, but containing milk products 23091090 Dog or cat food put up for retail sale, containing no starch, glucose, maltodextrine 9,6 4 or maltodextrine syrup, nor milk products 23099010 Fish or marine mammal solubles, to supplement feedingstuffs produced in the 3,8 0 agricultural sector & /en 300  Staging CN 2013 Description Base rate Notes category 23099020 Residues from the manufacture of starch from maize referred to in Additional Free 0 Note 5 to Chapter 23, of a kind used in animal feeding (excl. dog or cat food put up for retail sale) 23099031 Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, 23 EUR/t 10 maltodextrine or maltodextrine syrup but containing no starch or no milk products or containing ≤ 10 % starch and < 10 % by weight of milk products (excl. dog or cat food put up for retail sale) 23099033 Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, 498 EUR/t 10 maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10 % starch and ≥ 10 % but < 50 % by weight of milk products (excl. dog or cat food put up for retail sale) 23099035 Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, 730 EUR/t 10 maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10 % starch and ≥ 50 % but < 75 % by weight of milk products (excl. dog or cat food put up for retail sale) 23099039 Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, 948 EUR/t 10 maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10 % starch and ≥ 75 % by weight of milk products (excl. dog or cat food put up for retail sale) & /en 301  Staging CN 2013 Description Base rate Notes category 23099041 Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, 55 EUR/t 10 maltodextrine or maltodextrine syrup and containing > 10 % but ≤ 30 % of starch and no milk products or < 10 % by weight of milk products (excl. dog or cat food put up for retail sale) 23099043 Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, 530 EUR/t 10 maltodextrine or maltodextrine syrup and containing > 10 % but ≤ 30 % of starch and ≥ 10 % but < 50 % by weight of milk products (excl. dog or cat food put up for retail sale) 23099049 Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, 888 EUR/t 10 maltodextrine or maltodextrine syrup and containing > 10 % but ≤ 30 % of starch and ≥ 50 % by weight of milk products (excl. dog or cat food put up for retail sale) 23099051 Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, 102 EUR/t 10 maltodextrine or maltodextrine syrup and containing > 30 % of starch and no milk products or < 10 % by weight of milk products (excl. dog or cat food put up for retail sale) 23099053 Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, 577 EUR/t 10 maltodextrine or maltodextrine syrup and containing > 30 % of starch and ≥ 10 % but < 50 % by weight of milk products (excl. dog or cat food put up for retail sale) & /en 302  Staging CN 2013 Description Base rate Notes category 23099059 Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, 730 EUR/t 10 maltodextrine or maltodextrine syrup and containing > 30 % of starch and ≥ 50 % by weight of milk products (excl. dog or cat food put up for retail sale) 23099070 Preparations, incl. premixes, for animal food, containing no starch, glucose, 948 EUR/t 10 maltodextrine or maltodextrine syrup, but containing milk products (excl. dog or cat food put up for retail sale) 23099091 Beet-pulp with added molasses of a kind used in animal feeding 12 7 23099096 Preparations of a kind used in animal feeding, containing no starch, glucose, 9,6 4 glucose syrup, maltodextrine, maltodextrine syrup nor milk products (excl. dog or cat food put up for retail sale, fish or marine mammal solubles, residues from the manufacture of starch from maize referred to in additional Note 5 to Chapter 23, beet-pulp with added molasses, and premixes) 24011035 Light air-cured tobacco, unstemmed or unstripped 11,2 MIN 22 EUR 4 MAX 56 EUR/ 100 kg/net 24011060 Sun-cured oriental type tobacco, unstemmed or unstripped 11,2 MIN 22 EUR 4 MAX 56 EUR/ 100 kg/net & /en 303  Staging CN 2013 Description Base rate Notes category 24011070 Dark air-cured tobacco, unstemmed or unstripped 11,2 MIN 22 EUR 4 MAX 56 EUR/ 100 kg/net 24011085 Flue-cured tobacco, unstemmed or unstripped 11,2 MIN 22 EUR 4 MAX 56 EUR/ 100 kg/net 24011095 Tobacco, unstemmed or unstripped (excl. light air-cured, sun-cured oriental, dark 10 MIN 22 EUR 4 air-cured and flue-cured tobacco) MAX 56 EUR/ 100 kg/net 24012035 Partly or wholly stemmed or stripped light air-cured tobacco, otherwise 11,2 MIN 22 EUR 4 unmanufactured MAX 56 EUR/ 100 kg/net 24012060 Partly or wholly stemmed or stripped sun-cured oriental type tobacco, otherwise 11,2 MIN 22 EUR 4 unmanufactured MAX 56 EUR/ 100 kg/net 24012070 Partly or wholly stemmed or stripped dark air-cured tobacco, otherwise 11,2 MIN 22 EUR 4 unmanufactured MAX 56 EUR/ 100 kg/net & /en 304  Staging CN 2013 Description Base rate Notes category 24012085 Partly or wholly stemmed or stripped flue-cured tobacco, otherwise 11,2 MIN 22 EUR 4 unmanufactured MAX 56 EUR/ 100 kg/net 24012095 Partly or wholly stemmed or stripped tobacco, otherwise unmanufactured (excl. 11,2 MIN 22 EUR 4 light air-cured, sun-cured oriental, dark air-cured and flue-cured tobacco) MAX 56 EUR/ 100 kg/net 24013000 Tobacco refuse 11,2 MIN 22 EUR 4 MAX 56 EUR/ 100 kg/net 24021000 Cigars, cheroots and cigarillos containing tobacco 26 7 24022010 Cigarettes, containing tobacco and cloves 10 7 24022090 Cigarettes, containing tobacco (excl. containing cloves) 57,6 7 24029000 Cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes 57,6 7 24031100 Water-pipe tobacco (excl. tobacco-free. See subheading note 1.) 74,9 7 24031910 Smoking tobacco, whether or not containing tobacco substitutes in any proportion, 74,9 7 in immediate packings of a net content of ≤ 500 g (excl. water-pipe tobacco containing tobacco) & /en 305  Staging CN 2013 Description Base rate Notes category 24031990 Smoking tobacco, whether or not containing tobacco substitutes in any proportion, 74,9 7 in immediate packings of a net content of > 500 g (excl. water-pipe tobacco containing tobacco) 24039100 Tobacco, "homogenised" or "reconstituted" from finely-chopped tobacco leaves, 16,6 7 tobacco refuse or tobacco dust 24039910 Chewing tobacco and snuff 41,6 7 24039990 Manufactured tobacco and tobacco substitutes, and tobacco powder, tobacco 16,6 7 extracts and essences (excl. chewing tobacco, snuff, cigars, cheroots, cigarillos and cigarettes, smoking tobacco whether or not containing tobacco substitutes in any proportion, "homogenised" or "reconstituted" tobacco, nicotine extracted from the tobacco plant and insecticides manufactured from tobacco extracts and essences) 25010010 Sea water and salt liquors Free 0 25010031 Salt for chemical transformation "separation of Na from Cl" for the manufacture of Free 0 other products 25010051 Salt, denatured or for other industrial uses, incl. refining (excl. for chemical 1,7 EUR/1 000 kg/net 4 transformation or preservation or preparation of foodstuffs for human or animal consumption) 25010091 Salt suitable for human consumption 2,6 EUR/1 000 kg/net 4 & /en 306  Staging CN 2013 Description Base rate Notes category 25010099 Salt and pure sodium chloride, whether or not in aqueous solution or containing 2,6 EUR/1 000 kg/net 4 added anti-caking or free-flowing agents (excl. table salt, salt for chemical transformation "separation of Na from Cl", denatured salt and salt for other industrial uses) 25020000 Unroasted iron pyrites Free 0 25030010 Crude or unrefined sulphur (excl. sublimed sulphur, precipitated sulphur and Free 0 colloidal sulphur) 25030090 Sulphur of all kinds (excl. crude or unrefined, and sublimed sulphur, precipitated 1,7 0 sulphur and colloidal sulphur) 25041000 Natural graphite in powder or in flakes Free 0 25049000 Natural graphite (excl. in powder or in flakes) Free 0 25051000 Silica sands and quartz sands, whether or not coloured Free 0 25059000 Natural sands of all kinds, whether or not coloured (excl. silica sands, quartz sands, Free 0 gold- and platinum-bearing sands, zircon, rutile and ilmenite sands, monazite sands, and tar or asphalt sands) 25061000 Quartz (excl. quartz sands) Free 0 25062000 Quartzite, merely cut, by sawing or otherwise, in blocks or slabs of a square or Free 0 rectangular shape & /en 307  Staging CN 2013 Description Base rate Notes category 25070020 Kaolin Free 0 25070080 Kaolinic clays (other than kaolin) Free 0 25081000 Bentonite Free 0 25083000 Fireclay (excl. kaolin and other kaolinic clays and expanded clay) Free 0 25084000 Clays (excl. fireclay, bentonite, kaolin and other kaolinic clays and expanded clay) Free 0 25085000 Andalusite, kyanite and sillimanite Free 0 25086000 Mullite Free 0 25087000 Chamotte or dinas earths Free 0 25090000 Chalk Free 0 25101000 Natural calcium phosphates and natural aluminium calcium phosphates, natural and Free 0 phosphatic chalk, unground 25102000 Natural calcium phosphates and natural aluminium calcium phosphates, natural and Free 0 phosphatic chalk, ground 25111000 Natural barium sulphate "barytes" Free 0 25112000 Natural barium carbonate "witherite", whether or not calcined (excl. barium oxide) Free 0 & /en 308  Staging CN 2013 Description Base rate Notes category 25120000 Siliceous fossil meals, e.g. kieselguhr, tripolite and diatomite, and similar siliceous Free 0 earths, whether or not calcined, of an apparent specific gravity of ≤ 1 25131000 Pumice stone Free 0 25132000 Emery; natural corundum, natural garnet and other natural abrasives, whether or not Free 0 heat-treated 25140000 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into Free 0 blocks or slabs of a square or rectangular shape; slate powder and slate refuse 25151100 Marble and travertine, crude or roughly trimmed Free 0 25151200 Marble and travertine, merely cut, by sawing or otherwise, into blocks or slabs of a Free 0 square or rectangular shape 25152000 Ecaussine and other calcareous monumental or building stone of an apparent Free 0 specific gravity of ≥ 2,5, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape (excl. in the form of granules, chippings or powder, and marble and travertine) 25161100 Granite, crude or roughly trimmed (excl. already with the characteristics of setts, Free 0 curbstones and flagstones) & /en 309  EUROPEAN COMMISSION Brussels, 3.9.2025 COM(2025) 339 final ANNEX 3 – PART 2/4 ANNEX to the Proposal for a Council Decision on the conclusion, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part EN EN  Appendix 02-A-1 Staging CN 2013 Description Base rate Notes category 25161200 Granite, merely cut, by sawing or otherwise, into blocks or slabs of a square or Free 0 rectangular shape (excl. already with the characteristics of setts, curbstones and flagstones) 25162000 Sandstone, whether or not roughly trimmed or merely cut, by sawing or otherwise, Free 0 into blocks or slabs of a square or rectangular shape (excl. already with the characteristics of setts, curbstones and flagstones) 25169000 Porphyry, basalt and other monumental or building stone, whether or not roughly Free 0 trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape (excl. in the form of granules, chippings or powder, or already with the characteristics of setts, curbstones and flagstones, monumental or building stone of an apparent specific gravity of ≥ 2,5, granite and sandstone) 25171010 Pebbles and gravel for concrete aggregates, for road metalling or for railway or Free 0 other ballast, shingle and flint, whether or not heat-treated 25171020 Broken or crushed dolomite and limestone flux, for concrete aggregates, for road Free 0 metalling or for railway or other ballast 25171080 Broken or crushed stone, for concrete aggregates, for road metalling or for railway Free 0 or other ballast, whether or not heat-treated (excl. pebbles, gravel, flint and shingle, broken or crushed dolomite and limestone flux) & /en 310  Staging CN 2013 Description Base rate Notes category 25172000 Macadam of slag, dross or similar industrial waste, whether or not incorporating Free 0 pebbles, gravel, shingle and flint for concrete aggregates, for road metalling or for railway or other ballast 25173000 Tarred macadam Free 0 25174100 Marble granules, chippings and powder, whether or not heat-treated Free 0 25174900 Granules, chippings and powder, whether or not heat-treated, of travertine, Free 0 ecaussine, alabaster, basalt, granite, sandstone, porphyry, syenite, lava, gneiss, trachyte and other rocks of heading 2515 and 2516 (excl. marble) 25181000 Crude dolomite, not calcined or not sintered, incl. dolomite roughly trimmed or Free 0 merely cut, by sawing or otherwise, into blocks or slabs of a rectangular "incl. square" shape (excl. broken or crushed dolomite for concrete aggregates, road metalling or railway or other ballast) 25182000 Calcined or sintered dolomite (excl. broken or crushed dolomite for concrete Free 0 aggregates, road metalling or railway or other ballast) 25183000 Dolomite ramming mix Free 0 25191000 Natural magnesium carbonate "magnesite" Free 0 25199010 Magnesium oxide, whether or not pure (excl. calcined natural magnesium 1,7 0 carbonate) & /en 311  Staging CN 2013 Description Base rate Notes category 25199030 Dead-burned "sintered" magnesia, whether or not containing small quantities of Free 0 other oxides added before sintering 25199090 Fused magnesia Free 0 25201000 Gypsum; anhydrite Free 0 25202000 Plasters consisting of calcined gypsum or calcium sulphate, whether or not Free 0 coloured, with or without small quantities of accelerators or retarders 25210000 Limestone flux; limestone and other calcareous stone, of a kind used for the Free 0 manufacture of lime or cement 25221000 Quicklime 1,7 0 25222000 Slaked lime 1,7 0 25223000 Hydraulic lime (excl. pure calcium oxide and calcium hydroxide) 1,7 0 25231000 Cement clinkers 1,7 0 25232100 White portland cement, whether or not artificially coloured 1,7 0 25232900 Portland cement (excl. white, whether or not artificially coloured) 1,7 0 25233000 Aluminous cement 1,7 0 25239000 Cement, whether or not coloured (excl. portland cement and aluminous cement) 1,7 0 25241000 Crocidolite asbestos (excl. products made from crocidolite) Free 0 & /en 312  Staging CN 2013 Description Base rate Notes category 25249000 Asbestos (excl. crocidolite and products made from asbestos) Free 0 25251000 Crude mica and mica rifted into sheets or splittings Free 0 25252000 Mica powder Free 0 25253000 Mica waste Free 0 25261000 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or Free 0 otherwise, into blocks or slabs of a square or rectangular shape, and talc, uncrushed or unpowdered 25262000 Natural steatite and talc, crushed or powdered Free 0 25280000 Borates, natural, and concentrates thereof, whether or not calcined, and natural Free 0 boric acids containing ≤ 85 % of H3BO3 calculated on the dry weight (excl. borates separated from natural brine) 25291000 Feldspar Free 0 25292100 Fluorspar containing by weight ≤ 97 % calcium fluoride Free 0 25292200 Fluorspar containing by weight > 97 % calcium fluoride Free 0 25293000 Leucite, nepheline and nepheline syenite Free 0 25301000 Vermiculite, perlite and chlorites, unexpanded Free 0 & /en 313  Staging CN 2013 Description Base rate Notes category 25302000 Kieserite and epsomite "natural magnesium sulphates" Free 0 25309000 Arsenic sulfides, alunite, pozzuolana, earth colours and other mineral substances, Free 0 n.e.s. 26011100 Non-agglomerated iron ores and concentrates (excl. roasted iron pyrites) Free 0 26011200 Agglomerated iron ores and concentrates (excl. roasted iron pyrites) Free 0 26012000 Roasted iron pyrites Free 0 26020000 Manganese ores and concentrates, incl. ferruginous manganese ores and Free 0 concentrates, with a manganese content of ≥ 20 %, calculated on the dry weight 26030000 Copper ores and concentrates Free 0 26040000 Nickel ores and concentrates Free 0 26050000 Cobalt ores and concentrates Free 0 26060000 Aluminium ores and concentrates Free 0 26070000 Lead ores and concentrates Free 0 26080000 Zinc ores and concentrates Free 0 & /en 314  Staging CN 2013 Description Base rate Notes category 26090000 Tin ores and concentrates Free 0 26100000 Chromium ores and concentrates Free 0 26110000 Tungsten ores and concentrates Free 0 26121010 Uranium ores and pitchblende, with a uranium content of > 5 % by weight Free 0 [Euratom] 26121090 Uranium ores and concentrates (excl. uranium ores and pitchblende, with a uranium Free 0 content of > 5 % by weight) 26122010 Monazite; urano-thorianite and other thorium ores, with a thorium content Free 0 of > 20 % by weight [Euratom] 26122090 Thorium ores and concentrates (excl. monazite, urano-thorianite and other thorium Free 0 ores and concentrates, with a thorium content of > 20 % by weight) 26131000 Roasted molybdenum ores and concentrates Free 0 26139000 Molybdenum ores and concentrates (excl. roasted) Free 0 26140000 Titanium ores and concentrates Free 0 26151000 Zirconium ores and concentrates Free 0 & /en 315  Staging CN 2013 Description Base rate Notes category 26159000 Niobium, tantalum or vanadium ores and concentrates Free 0 26161000 Silver ores and concentrates Free 0 26169000 Precious-metal ores and concentrates (excl. silver ores and oncentrates) Free 0 26171000 Antimony ores and concentrates Free 0 26179000 Ores and concentrates (excl. iron, manganese, copper, nickel, cobalt, aluminium, Free 0 lead, zinc, tin, chromium, tungsten, uranium, thorium, molybdenum, titanium, niobium, tantalum, vanadium, zirconium, precious-metal or antimony ores and concentrates) 26180000 Granulated slag "slag sand" from the manufacture of iron or steel Free 0 26190020 Waste from the manufacture of iron or steel suitable for the recovery of iron or Free 0 manganese 26190090 Slag, dross, scalings and other waste from the manufacture of iron or steel (excl. Free 0 granulated slag, waste suitable for the recovery of iron or manganese) 26201100 Hard zinc spelter Free 0 26201900 Slag, ash and residues containing mainly zinc (excl. hard zinc spelter) Free 0 & /en 316  Staging CN 2013 Description Base rate Notes category 26202100 Leaded gasoline sludges and leaded anti-knock compound sludges, obtained from Free 0 storage tanks of leaded gasoline and leaded anti-knock compounds and containing mainly lead, lead compounds and iron oxide 26202900 Slag, ash and residues containing mainly lead (excl. leaded gasoline sludges and Free 0 leaded anti-knock compound sludges) 26203000 Slag, ash and residues containing mainly copper Free 0 26204000 Slag, as and residues containing mainly aluminium Free 0 26206000 Slag, ash and residues, containing arsenic, mercury, thallium or their mixtures, of a Free 0 kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds (excl. those from the manufacture of iron or steel) 26209100 Slag, ash and residues, containing antimony, beryllium, cadmium, chromium or Free 0 their mixtures (excl. those from the manufacture of iron or steel) 26209910 Slag, ash and residues containing mainly nickel Free 0 26209920 Slag, ash and residues containing mainly niobium or tantalum Free 0 26209940 Slag, ash and residues containing mainly tin Free 0 26209960 Slag, ash and residues containing mainly titanium Free 0 & /en 317  Staging CN 2013 Description Base rate Notes category 26209995 Slag, ash and residues containing metals or metal compounds (excl. those from the Free 0 manufacture of iron or steel and those containing primarily zinc, lead, copper, aluminium, nickel, niobium, tantalum, tin or titanium, those containing arsenic, mercury, thallium or their mixtures of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds and those containing antimony, beryllium, cadmium, chromium or their mixtures) 26211000 Ash and residues from the incineration of municipal waste Free 0 26219000 Slag and ash, incl. seaweed ash "kelp" (excl. slag, incl. granulated, from the Free 0 manufacture of iron or steel, ashes and residues containing arsenic, metals or metal compounds and those from the incineration of municipal waste) 27011100 Anthracite, whether or not pulverised, non-agglomerated Free 0 27011210 Coking coal, whether or not pulverised, non-agglomerated Free 0 27011290 Bituminous coal, whether or not pulverised, non-agglomerated (excl. coking) Free 0 27011900 Coal, whether or not pulverised, non-agglomerated (excl. anthracite and bituminous Free 0 coal) 27012000 Briquettes, ovoids and similar solid fuels manufactured from coal Free 0 27021000 Lignite, whether or not pulverised, non-agglomerated (excl. jet) Free 0 27022000 Agglomerated lignite (excl. jet) Free 0 & /en 318  Staging CN 2013 Description Base rate Notes category 27030000 Peat, incl. peat litter, whether or not agglomerated Free 0 27040011 Coke and semi-coke of coal, whether or not agglomerated, for the manufacture of Free 0 electrodes 27040019 Coke and semi-coke of coal, whether or not agglomerated (excl. for the Free 0 manufacture of electrodes) 27040030 Coke and semi-coke of lignite, whether or not agglomerated Free 0 27040090 Coke and semi-coke of peat, whether or not agglomerated; retort carbon Free 0 27050000 Coal gas, water gas, producer gas, lean gas and similar gases (excl. petroleum gases Free 0 and other gaseous hydrocarbons) 27060000 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or Free 0 not dehydrated or partially distilled, incl. reconstituted tars 27071000 Benzol "benzene" containing > 50 % of benzene (excl. chemically defined) 3 0 27072000 Toluol "toluene" containing > 50 % of toluene (excl. chemically defined) 3 0 27073000 Xylol "xylenes" containing > 50 % of xylenes (excl. chemically defined) 3 0 27074000 Naphthalene containing > 50 % of naphthalene (excl. chemically defined) Free 0 & /en 319  Staging CN 2013 Description Base rate Notes category 27075000 Aromatic hydrocarbon mixtures of which ≥ 65 % by volume, incl. losses, distils 3 0 at 250 °C by the ASTM D 86 method (excl. chemically defined compounds) 27079100 Creosote oils (excl. chemically defined) 1,7 0 27079911 Crude light oils from the distillation of high temperature coal tars, of which ≥ 90 % 1,7 0 by volume distils at temperatures of up to 200 °C (excl. chemically defined) 27079919 Crude light oils from the distillation of high temperature coal tars (excl. those of Free 0 which ≥ 90 % by volume distils at temperatures of up to 200 °C and chemically defined compounds) 27079920 Anthracene (excl. chemically defined); sulphuretted toppings from the first Free 0 distillation of high temperature coal tars 27079950 Pyridine, quinoline, acridine, aniline bases and other basic products of the first 1,7 0 distillation of high temperature coal tars, n.e.s. 27079980 Phenols containing > 50 % of phenols (excl. chemically defined) 1,2 0 27079991 Oils and other products of the distillation of high temperature coal tars and similar Free 0 products in which the weight of the aromatic constituents exceeds that of the non- aromatic constituents, for the manufacture of carbon in heading 2803 & /en 320  Staging CN 2013 Description Base rate Notes category 27079999 Oils and other products of the distillation of high temperature coal tars and similar 1,7 0 products in which the weight of the aromatic constituents exceeds that of the non- aromatic constituents, n.e.s. 27081000 Pitch obtained from coal tar or from other mineral tars Free 0 27082000 Pitch coke obtained from coal tar or from other mineral tars Free 0 27090010 Natural gas condensates Free 0 27090090 Petroleum oils and oils obtained from bituminous minerals, crude (excl. natural gas Free 0 condensates) 27101211 Light oils of petroleum or bituminous minerals for undergoing a specific process as 4,7 0 defined in Additional Note 5 to Chapter 27 (excl. containing biodiesel) 27101215 Light oils of petroleum or bituminous minerals, for undergoing chemical 4,7 0 transformation (excl. for specific processes specified in Additional Note 5 to Chapter 27, and containing biodiesel) 27101221 White spirit 4,7 4 27101225 Special spirits (excl. white spirit) of petroleum or bituminous minerals 4,7 4 27101231 Aviation spirit 4,7 4 & /en 321  Staging CN 2013 Description Base rate Notes category 27101241 Motor spirit, with a lead content ≤ 0,013 g/l, with a research octane number "RON" 4,7 4 of < 95 (excl. containing biodiesel) 27101245 Motor spirit, with a lead content ≤ 0,013 g/l, with a research octane number "RON" 4,7 4 of ≥ 95 but < 98 (excl. containing biodiesel) 27101249 Motor spirit, with a lead content ≤ 0,013 g/l, with a research octane number "RON" 4,7 4 of ≥ 98 (excl. containing biodiesel) 27101251 Motor spirit, with a lead content > 0,013 g/l and a research octane number "RON" 4,7 4 of < 98 (excl. aviation spirit) 27101259 Motor spirit, with a lead content > 0,013 g/l and a research octane number "RON" 4,7 4 of ≥ 98 (excl. aviation spirit) 27101270 Jet fuel, spirit type (excl. aviation spirit) 4,7 4 27101290 Light oils and preparations, of petroleum or bituminous minerals, n.e.s. (excl. 4,7 4 containing biodiesel, for undergoing chemical transformation, and special spirits, motor spirit and spirit type jet fuel) 27101911 Medium oils of petroleum or bituminous minerals for undergoing a specific process 4,7 0 as defined in Additional Note 5 to Chapter 27 & /en 322  Staging CN 2013 Description Base rate Notes category 27101915 Medium oils of petroleum or bituminous minerals, for undergoing chemical 4,7 0 transformation (excl. for specific processes specified in Additional Note 5 to Chapter 27) 27101921 Jet fuel, kerosene type 4,7 4 27101925 Kerosene (excl. jet fuel) 4,7 4 27101929 Medium oils and preparations, of petroleum or bituminous minerals, n.e.s. (excl. for 4,7 4 undergoing chemical transformation, and kerosene) 27101931 Gas oils of petroleum or bituminous minerals for undergoing a specific process as 3,5 0 defined in Additional Note 5 to Chapter 27 27101935 Gas oils of petroleum or bituminous minerals, for undergoing chemical 3,5 0 transformation (excl. specific processes specified in Additional Note 5 to Chapter 27) 27101943 Gas oils of petroleum or bituminous minerals, with a sulphur content of ≤ 0,001 % 3,5 0 by weight (excl. containing biodiesel, and for undergoing chemical transformation) 27101946 Gas oils of petroleum or bituminous minerals, with a sulphur content of > 0,001 % 3,5 0 but ≤ 0,002 % by weight (excl. containing biodiesel, and for undergoing chemical transformation) & /en 323  Staging CN 2013 Description Base rate Notes category 27101947 Gas oils of petroleum or bituminous minerals, with a sulphur content of > 0,002 % 3,5 0 but ≤ 0,1 % by weight (excl. containing biodiesel, and for undergoing chemical transformation) 27101948 Gas oils of petroleum or bituminous minerals, with a sulphur content of > 0,1 % by 3,5 0 weight (excl. containing biodiesel, and for undergoing chemical transformation) 27101951 Fuel oils of petroleum or bituminous minerals for undergoing a specific process as 3,5 0 defined in Additional Note 5 to Chapter 27 (excl. containing biodiesel) 27101955 Fuel oils obtained from bituminous materials, for undergoing chemical 3,5 0 transformation (excl. for specific processes specified in Additional Note 5 to Chapter 27, and containing biodiesel) 27101962 Fuel oils obtained from bituminous materials, with a sulphur content of ≤ 0,1 % by 3,5 0 weight (excl. for undergoing chemical transformation, and containing biodiesel) 27101964 Fuel oils obtained from bituminous materials, with a sulphur content of > 0,1 % 3,5 0 but ≤ 1 % by weight (excl. for undergoing chemical transformation, and containing biodiesel) 27101968 Fuel oils obtained from bituminous materials, with a sulphur content of > 1 % by 3,5 0 weight (excl. for undergoing chemical transformation, and containing biodiesel) & /en 324  Staging CN 2013 Description Base rate Notes category 27101971 Lubricating oils and other preparations containing by weight ≥ 70 % of petroleum 3,7 0 oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, for undergoing a specific process as defined in Additional Note 5 to Chapter 27 27101975 Lubricating oils and other preparations containing by weight ≥ 70 % of petroleum 3,7 0 oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, for undergoing chemical transformation (excl. specific processes specified in additional Note 5 to Chapter 27) 27101981 Motor oils, compressor lube oils and turbine lube oils containing by weight ≥ 70 % 3,7 0 of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations (excl. for undergoing chemical transformation) 27101983 Liquids for hydraulic purposes containing by weight ≥ 70 % of petroleum oils or of 3,7 0 oils obtained from bituminous minerals, these oils being the basic constituents of the preparations (excl. for undergoing chemical transformation) 27101985 White oils, liquid paraffin containing by weight ≥ 70 % of petroleum oils or of oils 3,7 0 obtained from bituminous minerals, these oils being the basic constituent of the preparations (excl. for undergoing chemical transformation) & /en 325  Staging CN 2013 Description Base rate Notes category 27101987 Gear oils and reductor oils containing by weight ≥ 70 % of petroleum oils or of oils 3,7 0 obtained from bituminous minerals, these oils being the basic constituent of the preparations (excl. for undergoing chemical transformation) 27101991 Metalworking compounds, mould-release oils, anti-corrosion oils containing by 3,7 0 weight ≥ 70 % of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituent of the preparations (excl. for undergoing chemical transformation) 27101993 Electrical insulating oils containing by weight ≥ 70 % of petroleum oils or of oils 3,7 0 obtained from bituminous minerals, these oils being the basic constituent of the preparations (excl. for undergoing chemical transformation) 27101999 Lubricating oils and other heavy oils and preparations n.e.s., containing by 3,7 0 weight ≥ 70 % of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations (excl. for undergoing chemical transformation) 27102011 Gas oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content 3,5 0 of ≤ 0,001 % by weight, containing biodiesel 27102015 Gas oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content 3,5 0 of > 0,001 % but ≤ 0,002 % by weight, containing biodiesel & /en 326  Staging CN 2013 Description Base rate Notes category 27102017 Gas oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content 3,5 0 of > 0,002 % but ≤ 0,1 % by weight, containing biodiesel 27102019 Gas oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content 3,5 0 of > 0,1 % by weight, containing biodiesel 27102031 Fuel oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content 3,5 0 of ≤ 0,1 % by weight, containing biodiesel 27102035 Fuel oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content 3,5 0 of > 0,1 % but ≤ 1 % by weight, containing biodiesel 27102039 Fuel oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content 3,5 0 of > 1 % by weight, containing biodiesel 27102090 Oils of ≥ 70 % of petroleum or bituminous minerals, containing biodiesel (excl. gas 3,7 4 oils and fuel oils) 27109100 Waste oils containing polychlorinated biphenyls [PCBs], polychlorinated 3,5 0 terphenyls [PCTs] or polybrominated biphenyls [PBBs] 27109900 Waste oils containing mainly petroleum or bituminous minerals (excl. those 3,5 0 containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs]) & /en 327  Staging CN 2013 Description Base rate Notes category 27111100 Natural gas, liquefied 0,7 0 27111211 Propane of a purity of ≥ 99 %, for use as a power or heating fuel, liquefied 8 7 27111219 Propane of a purity of ≥ 99 %, liquefied (excl. for use as a power or heating fuel) Free 0 27111291 Propane of a purity of < 99 %, liquefied, for undergoing a specific process as 0,7 0 defined in Additional Note 5 to Chapter 27 27111293 Propane of a purity of < 99 %, liquefied, for undergoing chemical transformation 0,7 0 (excl. processes specified in 2711.12.91) 27111294 Liquid propane of a purity of > 90 %, but < 99 % (excl. for undergoing chemical 0,7 0 transformation) 27111297 Liquefied propane of a purity of ≤ 90 % (excl. for undergoing chemical 0,7 0 transformation) 27111310 Butanes for undergoing a specific process as defined in Additional Note 5 to 0,7 0 Chapter 27, liquefied (excl. of a purity of ≥ 95 % of N-butane or isobutane) 27111330 Butanes for undergoing chemical transformation, liquefied (excl. for specific 0,7 0 processes specified in Additional Note 5 to Chapter 27 and butanes of a purity of ≥ 95 % of N-butane or isobutane) & /en 328  Staging CN 2013 Description Base rate Notes category 27111391 Liquefied butane of a purity of > 90 % but < 95 % (excl. for undergoing chemical 0,7 0 transformation) 27111397 Liquefied butane of a purity of ≤ 90 % (excl. for undergoing chemical 0,7 0 transformation) 27111400 Ethylene, propylene, butylene and butadiene, liquefied (excl. ethylene of a purity 0,7 0 of ≥ 95 % and propylene, butylene and butadiene of a purity of ≥ 90 %) 27111900 Gaseous hydrocarbons, liquefied, n.e.s. (excl. natural gas, propane, butane, 0,7 0 ethylene, propylene, butylene and butadiene) 27112100 Natural gas in gaseous state 0,7 0 27112900 Hydrocarbons in gaseous state, n.e.s. (excl. natural gas) 0,7 0 27121010 Crude petroleum jelly 0,7 0 27121090 Petroleum jelly (excl. crude) 2,2 0 27122010 Synthetic paraffin wax containing < 0,75 % by weight of oil and of a molecular Free 0 weight of ≥ 460 but ≤ 1.560 27122090 Paraffin wax containing < 0,75 % by weight of oil (excl. synthetic paraffin wax of a 2,2 0 molecular weight of ≥ 460 but ≤ 1.560) & /en 329  Staging CN 2013 Description Base rate Notes category 27129011 Crude ozokerite, lignite wax or peat wax "natural products" 0,7 0 27129019 Ozokerite, lignite wax or peat wax "natural products", whether or not coloured 2,2 0 (excl. crude) 27129031 Crude paraffin wax, microcrystalline petroleum wax, slack wax, other mineral 0,7 0 waxes, and similar products obtained by synthesis or by other processes, for undergoing a specific process as defined in Additional Note 5 to Chapter 27 (excl. petroleum jelly, paraffin wax containing < 0,75 % by weight of oil, ozokerite, lignite wax and peat wax) 27129033 Crude paraffin wax, microcrystalline petroleum wax, slack wax, other mineral 0,7 0 waxes, and similar products obtained by synthesis or by other processes, for undergoing chemical transformation (excl. for specific processes specified in Additional Note 5 to Chapter 27, petroleum jelly, paraffin wax containing < 0,75 % by weight of oil, ozokerite, lignite wax and peat wax) 27129039 Crude paraffin wax, microcrystalline petroleum wax, slack wax, other mineral 0,7 0 waxes, and similar products obtained by synthesis or by other processes (excl. for undergoing chemical transformation, petroleum jelly, paraffin wax containing < 0,75 % by weight of oil, ozokerite, lignite wax and peat wax) 27129091 Blend of 1-alkenes containing by weight ≥ 80 % of 1-alkenes of a chain-length Free 0 of ≥ 24 but ≤ 28 carbon atoms & /en 330  Staging CN 2013 Description Base rate Notes category 27129099 Paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, 2,2 0 peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured (excl. petroleum jelly, paraffin wax containing < 0,75 % by weight of oil, ozokerite, lignite wax and peat wax) 27131100 Petroleum coke, non-calcined Free 0 27131200 Petroleum coke, calcined Free 0 27132000 Petroleum bitumen Free 0 27139010 Residues of petroleum oil or of oil obtained from bituminous minerals for the 0,7 0 manufacture of carbon of heading 2803 27139090 Residues of petroleum oil or of oil obtained from bituminous minerals (excl. for the 0,7 0 manufacture of carbon of heading 2803, petroleum coke and petroleum bitumen) 27141000 Bituminous or oil-shale and tar sands Free 0 27149000 Bitumen and asphalt, natural; asphaltites and asphaltic rocks Free 0 27150000 Bituminous mastics, cut-backs and other bituminous mixtures based on natural Free 0 asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch & /en 331  Staging CN 2013 Description Base rate Notes category 27160000 Electrical energy Free 0 28011000 Chlorine 5,5 4 28012000 Iodine Free 0 28013010 Fluorine 5 4 28013090 Bromine 5,5 4 28020000 Sulphur, sublimed or precipitated; colloidal sulphur 4,6 4 28030000 Carbon "carbon blacks and other forms of carbon", n.e.s. Free 0 28041000 Hydrogen 3,7 0 28042100 Argon 5 4 28042910 Helium Free 0 28042990 Neon, krypton and xenon 5 4 28043000 Nitrogen 5,5 4 28044000 Oxygen 5 4 28045010 Boron 5,5 4 28045090 Tellurium 2,1 0 28046100 Silicon containing ≥ 99,99 % by weight of silicon Free 0 & /en 332  Staging CN 2013 Description Base rate Notes category 28046900 Silicon containing < 99,99 % by weight of silicon 5,5 4 28047000 Phosphorus 5,5 4 28048000 Arsenic 2,1 0 28049000 Selenium Free 0 28051100 Sodium 5 4 28051200 Calcium 5,5 4 28051910 Strontium and barium 5,5 4 28051990 Alkali metals (excl. sodium) 4,1 0 28053010 Intermixtures or interalloys of rare-earth metals, scandium and yttrium 5,5 4 28053090 Rare-earth metals, scandium and yttrium (excl. intermixtures or interalloys) 2,7 0 28054010 Mercury in flasks of a net content of 34,5 kg "standard weight", of a fob value per 3 0 flask of ≤ EUR 224 28054090 Mercury (excl. in flasks of a net content of 34,5 kg "standard weight", of a fob Free 0 value per flask of ≤ EUR 224) 28061000 Hydrogen chloride "hydrochloric acid" 5,5 4 28062000 Chlorosulphuric acid 5,5 4 28070000 Sulphuric acid; oleum 3 0 & /en 333  Staging CN 2013 Description Base rate Notes category 28080000 Nitric acid; sulphonitric acids 5,5 4 28091000 Diphosphorus pentaoxide 5,5 4 28092000 Phosphoric acid; polyphosphoric acids, whether or not chemically defined 5,5 4 28100010 Diboron trioxide Free 0 28100090 Oxides of boron and boric acids (excl. diboron trioxide) 3,7 0 28111100 Hydrogen fluoride "hydrofluoric acid" 5,5 4 28111910 Hydrogen bromide "hydrobromic acid" Free 0 28111920 Hydrogen cyanide "hydrocyanic acid" 5,3 4 28111980 Inorganic acids (excl. hydrogen chloride "hydrochloric acid", chlorosulphuric acid, 5,3 4 sulphuric acid, oleum, nitric acid, sulphonitric acids, phosphoric acid, polyphosphoric acids, boric acids, hydrogen fluoride "hydrofluoric acid", hydrogen bromide "hydrobromic acid", hydrogen cyanide "hydrocyanic acid") 28112100 Carbon dioxide 5,5 4 28112200 Silicon dioxide 4,6 4 28112905 Sulphur dioxide 5,5 4 28112910 Sulphur trioxide "sulphuric anhydride"; diarsenic trioxide 4,6 4 & /en 334  Staging CN 2013 Description Base rate Notes category 28112930 Nitrogen oxides 5 4 28112990 Inorganic oxygen compounds of non-metals (excl. diphosphorus pentaoxide, oxides 5,3 4 of boron, carbon dioxide, silicon dioxide, sulphur dioxide, sulphur trioxide "sulphuric anhydride", diarsenic trioxide and nitrogen oxides) 28121011 Phosphorus trichloride oxide "phosphoryl trichloride" 5,5 4 28121015 Phosphorus trichloride 5,5 4 28121016 Phosphorus pentachloride 5,5 4 28121018 Chlorides and chloride oxides of phosphorus (excl. trichloride, trichloride oxide and 5,5 4 pentachloride) 28121091 Disulphur dichloride 5,5 4 28121093 Sulphur dichloride 5,5 4 28121094 Phosgene "carbonyl chloride" 5,5 4 28121095 Thionyl dichloride "thionyl chloride" 5,5 4 28121099 Chlorides and chloride oxides (excl. phosphorus, and disulphur dichloride, sulphur 5,5 4 dichloride, phosgene "carbonyl chloride" and thionyl dichloride "thionyl chloride") 28129000 Halides and halide oxides of non-metals (excl. chlorides and chloride oxides) 5,5 4 & /en 335  Staging CN 2013 Description Base rate Notes category 28131000 Carbon disulphide 5,5 4 28139010 Phosphorus sulphides, incl. commercial phosphorus trisulphide 5,3 4 28139090 Sulphides of non-metals (excl. phosphorus sulphides, incl. commercial phosphorus 3,7 0 trisulphides, and carbon disulphide) 28141000 Anhydrous ammonia 5,5 4 28142000 Ammonia in aqueous solution 5,5 4 28151100 Sodium hydroxide "caustic soda" solid 5,5 4 28151200 Sodium hydroxide "caustic soda" in aqueous solution "soda lye or liquid soda" 5,5 4 28152000 Potassium hydroxide "caustic potash" 5,5 4 28153000 Peroxides of sodium or potassium 5,5 4 28161000 Hydroxide and peroxide of magnesium 4,1 0 28164000 Oxides, hydroxides and peroxides, of strontium or barium 5,5 4 28170000 Zinc oxide; zinc peroxide 5,5 10 28181011 Artificial corundum, whether or not chemically defined, with < 50 % of the total 5,2 4 weight having a particle size > 10 mm (excl. with aluminium oxide content < 98,5 % by weight) & /en 336  Staging CN 2013 Description Base rate Notes category 28181019 Artificial corundum, whether or not chemically defined, with ≥ 50 % of the total 5,2 4 weight having a particle size > 10 mm (excl. with an aluminium oxide content < 98,5 % by weight) 28181091 Artificial corundum, whether or not chemically defined, with < 50 % of the total 5,2 4 weight having a particle size > 10 mm (excl. with an aluminium oxide content ≥ 98,5 % by weight "high purity") 28181099 Artificial corundum, whether or not chemically defined, with ≥ 50 % of the total 5,2 4 weight having a particle size > 10 mm (excl. with an aluminium oxide content ≥ 98,5 % by weight "high purity") 28182000 Aluminium oxide (excl. artificial corundum) 4 0 28183000 Aluminium hydroxide 5,5 4 28191000 Chromium trioxide 5,5 4 28199010 Chromium dioxide 3,7 0 28199090 Chromium oxides and hydroxides (excl. chromium trioxide and chromium dioxide) 5,5 4 28201000 Manganese dioxide 5,3 4 28209010 Manganese oxide containing by weight ≥ 77 % of manganese Free 0 28209090 Manganese oxides (excl. manganese dioxide and manganese oxide containing by 5,5 4 weight ≥ 77 % of manganese) & /en 337  Staging CN 2013 Description Base rate Notes category 28211000 Iron oxides and hydroxides 4,6 4 28212000 Earth colours containing ≥ 70 % by weight of combined iron evaluated as Fe2O3 4,6 4 28220000 Cobalt oxides and hydroxides; commercial cobalt oxides 4,6 4 28230000 Titanium oxides 5,5 4 28241000 Lead monoxide "litharge, massicot" 5,5 4 28249000 Lead oxides (excl. monoxide "litharge, massicot") 5,5 4 28251000 Hydrazine and hydroxylamine and their inorganic salts 5,5 4 28252000 Lithium oxide and hydroxide 5,3 4 28253000 Vanadium oxides and hydroxides 5,5 4 28254000 Nickel oxides and hydroxides Free 0 28255000 Copper oxides and hydroxides 3,2 0 28256000 Germanium oxides and zirconium dioxide 5,5 4 28257000 Molybdenum oxides and hydroxides 5,3 4 28258000 Antimony oxides 5,5 4 & /en 338  Staging CN 2013 Description Base rate Notes category 28259011 Calcium hydroxide of a purity of ≥ 98 % calculated on the dry weight, in the form Free 0 of particles of which not > 1 % by weight have a particle-size > 75 micrometres and not > 4 % by weight have a particle-size of < 1,3 micrometres 28259019 Calcium oxide, hydroxide and peroxide (excl. calcium hydroxide of a purity 4,6 4 of ≥ 98 % calculated on the dry weight, in the form of particles of which not > 1 % by weight have a particle-size > 75 micrometres and not > 4 % by weight have a particle-size of < 1,3 micrometres) 28259020 Beryllium oxide and hydroxide 5,3 4 28259040 Tungsten oxides and hydroxides 4,6 4 28259060 Cadmium oxide Free 0 28259085 Inorganic bases and metal oxides, hydroxides and peroxides, n.e.s. 5,5 4 28261200 Fluoride of aluminium 5,3 4 28261910 Fluorides of ammonium or of sodium 5,5 4 28261990 Fluorides (excl. of ammonium, sodium, aluminium and mercury) 5,3 4 28263000 Sodium hexafluoroaluminate "synthetic cryolite" 5,5 4 28269010 Dipotassium hexafluorozirconate 5 4 & /en 339  Staging CN 2013 Description Base rate Notes category 28269080 Fluorosilicates, fluoroaluminates and other complex fluorine salts (excl. sodium 5,5 4 hexafluoroaluminate "synthetic cryolite", dipotassium hexafluorozirconate and inorganic or organic compounds of mercury) 28271000 Ammonium chloride 5,5 4 28272000 Calcium chloride 4,6 4 28273100 Magnesium chloride 4,6 4 28273200 Aluminium chloride 5,5 4 28273500 Nickel chloride 5,5 4 28273910 Tin chlorides 4,1 0 28273920 Iron chlorides 2,1 0 28273930 Cobalt chlorides 5,5 4 28273985 Chlorides (excl. ammonium, calcium, magnesium, aluminium, iron, cobalt, nickel, 5,5 4 tin and mercury chloride) 28274100 Chloride oxides and chloride hydroxides of copper 3,2 0 28274910 Chloride oxides and chloride hydroxides of lead 3,2 0 28274990 Chloride oxides and chloride hydroxides (excl. copper, lead and mercury) 5,3 4 & /en 340  Staging CN 2013 Description Base rate Notes category 28275100 Bromides of sodium or of potassium 5,5 4 28275900 Bromides and bromide oxides (excl. of sodium, potassium and mercury) 5,5 4 28276000 Iodides and iodide oxides (excl. inorganic or organic compounds of mercury) 5,5 4 28281000 Calcium hypochlorites, incl. commercial calcium hypochlorite 5,5 4 28289000 Hypochlorites, chlorites and hypobromites (excl. calcium hypochlorites) 5,5 4 28291100 Chlorate of sodium 5,5 4 28291900 Chlorates (excl. sodium) 5,5 4 28299010 Perchlorates (excl. inorganic or organic compounds of mercury) 4,8 4 28299040 Bromates of potassium or of sodium Free 0 28299080 Bromates and perbromates (excl. potassium bromate and sodium bromate); iodates 5,5 4 and periodates 28301000 Sodium sulphides 5,5 4 28309011 Sulphides of calcium, of antimony and of iron 4,6 4 28309085 Sulphides; polysulphides, whether or not chemically defined (excl. sulphides of 5,5 4 sodium, calcium, antimony or of iron, and inorganic or organic compounds of mercury) & /en 341  Staging CN 2013 Description Base rate Notes category 28311000 Dithionite and sulfoxylate of sodium 5,5 4 28319000 Dithionites and sulfoxylates (excl. sodium) 5,5 4 28321000 Sodium sulphites 5,5 4 28322000 Sulphites (excl. sodium) 5,5 4 28323000 Thiosulphates 5,5 4 28331100 Disodium sulphate 5,5 4 28331900 Sodium sulphates (excl. disodium) 5,5 4 28332100 Sulphate of magnesium 5,5 4 28332200 Sulphate of aluminium 5,5 4 28332400 Sulphates of nickel 5 4 28332500 Sulphates of copper 3,2 0 28332700 Sulphate of barium 5,5 4 28332920 Sulphates of cadmium, of chromium and of zinc 5,5 4 28332930 Sulphates of cobalt and of titanium 5,3 4 28332960 Sulphates of lead 4,6 4 & /en 342  Staging CN 2013 Description Base rate Notes category 28332980 Sulphates (excl. of sodium, magnesium, aluminium, nickel, copper, barium, 5 4 cadmium, chromium, zinc, cobalt, titanium, lead and mercury) 28333000 Alums 5,5 4 28334000 Peroxosulphates "persulphates" 5,5 4 28341000 Nitrites 5,5 4 28342100 Nitrate of potassium 5,5 4 28342920 Nitrates of barium, of beryllium, of cadmium, of cobalt, of nickel and of lead 5,5 4 28342940 Nitrates of copper 4,6 4 28342980 Nitrates (excl. of potassium, barium, beryllium, cadmium, cobalt, nickel, copper, 3 0 lead and mercury) 28351000 Phosphinates "hypophosphites" and phosphonates "phosphites" 5,5 4 28352200 Mono- or disodium phosphate 5,5 4 28352400 Phosphates of potassium 5,5 4 28352500 Calcium hydrogenorthophosphate "dicalcium phosphate" 5,5 4 28352600 Phosphates of calcium (excl. calcium hydrogenorthophosphate "dicalcium 5,5 4 phosphate") & /en 343  Staging CN 2013 Description Base rate Notes category 28352910 Phosphate of triammonium 5,3 4 28352930 Phosphate of trisodium 5,5 4 28352990 Phosphates (excl. phosphates of triammonium, monosodium, disodium, trisodium, 5,5 4 of potassium, of calcium and of mercury) 28353100 Sodium triphosphate "sodium tripolyphosphate", whether or not chemically defined 5,5 4 28353900 Polyphosphates, whether or not chemically defined (excl. sodium triphosphate 5,5 4 "sodium tripolyphosphate", and inorganic or organic compounds of mercury whether or not chemically defined) 28362000 Disodium carbonate 5,5 4 28363000 Sodium hydrogencarbonate "sodium bicarbonate" 5,5 4 28364000 Potassium carbonates 5,5 4 28365000 Calcium carbonate 5 4 28366000 Barium carbonate 5,5 4 28369100 Lithium carbonates 5,5 4 28369200 Strontium carbonate 5,5 4 28369911 Carbonates of magnesium and of copper 3,7 0 & /en 344  Staging CN 2013 Description Base rate Notes category 28369917 Carbonates; commercial ammonium carbonate containing ammonium carbamate 5,5 4 (excl. disodium carbonate, sodium hydrogencarbonate "sodium bicarbonate", potassium carbonates, calcium carbonate, barium carbonate, lithium carbonates, strontium carbonate, carbonates of magnesium and of copper and inorganic or organic compounds of mercury) 28369990 Peroxocarbonates "percarbonates" 5,5 4 28371100 Sodium cyanide 5,5 4 28371900 Cyanides and cyanide oxides (excl. sodium and mercury) 5,5 4 28372000 Complex cyanides (excl. inorganic or organic compounds of mercury) 5,5 4 28391100 Metasilicates of sodium, incl. commercial metasilicates 5 4 28391900 Silicates of sodium, incl. commercial silicates (excl. sodium metasilicates) 5 4 28399000 Silicates, incl. commercial alkali metal silicates (excl. sodium silicates) 5 4 28401100 Anhydrous disodium tetraborate "refined borax" Free 0 28401910 Disodium tetraborate pentahydrate Free 0 28401990 Disodium tetraborate "refined borax" (excl. anhydrous and disodium tetraborate 5,3 4 pentahydrate) 28402010 Borates of sodium, anhydrous (excl. disodium tetraborate "refined borax") Free 0 & /en 345  Staging CN 2013 Description Base rate Notes category 28402090 Borates (excl. of sodium, anhydrous, and disodium tetraborate "refined borax") 5,3 4 28403000 Peroxoborates "perborates" 5,5 4 28413000 Sodium dichromate 5,5 4 28415000 Chromates and dichromates; peroxochromates (excl. sodium dichromate and 5,5 4 inorganic or organic compounds of mercury) 28416100 Potassium permanganate 5,5 4 28416900 Manganites, manganates and permanganates (excl. potassium permanganate) 5,5 4 28417000 Molybdates 5,5 4 28418000 Tungstates "wolframates" 5,5 4 28419030 Zincates and vanadates 4,6 4 28419085 Salts of oxometallic or peroxometallic acids (excl. chromates, dichromates, 5,5 4 peroxochromates, manganites, manganates, permanganates, molybdates, tungstates "wolframamtes", zincates and vanadates) 28421000 Double or complex silicates of inorganic acids or peroxoacids, incl. 5,5 4 aluminosilicates whether or not chemically defined (excl. inorganic or organic compounds of mercury whether or not chemically defined) & /en 346  Staging CN 2013 Description Base rate Notes category 28429010 Salts, double salts or complex salts of selenium or tellurium acids 5,3 4 28429080 Salts of inorganic acids or peroxoacids (excl. of oxometallic or peroxometallic 5,5 4 acids, double or complex silicates [incl. aluminosilicates whether or not chemically defined], salts, double salts or complex salts of selenium or tellurium acids, azides and inorganic or organic compounds of mercury) 28431010 Colloidal silver 5,3 4 28431090 Colloidal precious metals (excl. silver) 3,7 0 28432100 Silver nitrate 5,5 4 28432900 Silver compounds, inorganic or organic, whether or not chemically defined (excl. of 5,5 4 mercury and silver nitrate) 28433000 Gold compounds, inorganic or organic, whether or not chemically defined 3 0 28439010 Amalgams of precious metals 5,3 4 28439090 Inorganic or organic compounds of precious metals, whether or not chemically 3 0 defined (excl. silver and gold) 28441010 Natural uranium, crude; waste and scrap, of natural uranium [Euratom] Free 0 28441030 Natural uranium, worked [Euratom] Free 0 28441050 Alloys, dispersions incl. cermets, ceramic products and mixtures containing natural Free 0 uranium with iron or compounds of natural uranium with iron "ferro-uranium" & /en 347  Staging CN 2013 Description Base rate Notes category 28441090 Compounds of natural uranium; alloys, dispersions incl. cermets, ceramic products Free 0 and mixtures containing natural uranium or compounds of natural uranium [Euratom] (excl. ferro-uranium) 28442025 Alloys, dispersions incl. cermets, ceramic products and mixtures containing Free 0 uranium with iron enriched in U 235 "ferro-uranium" 28442035 Uranium enriched in U 235 and its compounds; alloys, dispersions incl. cermets, Free 0 ceramic products and mixtures containing uranium enriched in U 235 [Euratom] (excl. ferro-uranium) 28442051 Mixtures of uranium and plutonium with iron "ferro-uranium" Free 0 28442059 Mixtures of uranium and plutonium [Euratom] (excl. ferro-uranium) Free 0 28442099 Plutonium and its compounds; alloys, dispersions incl. cermets, ceramic products Free 0 and mixtures containing plutonium or compounds of this product (excl. mixtures of uranium and plutonium) 28443011 Cermets containing uranium depleted in U 235 or compounds of this product 5,5 4 28443019 Uranium depleted in U 235; alloys, dispersions, ceramic products and mixtures, 2,9 0 containing uranium depleted in U 235 or compounds of this product (excl. cermets) 28443051 Cermets containing thorium or compounds of this product 5,5 4 & /en 348  Staging CN 2013 Description Base rate Notes category 28443055 Thorium, crude; waste and scrap, of thorium [Euratom] Free 0 28443061 Bars, rods, angles, shapes and sections, sheets and strips, of thorium [Euratom] Free 0 28443069 Thorium, worked; alloys, dispersions, ceramic products and mixtures containing 1,5 0 thorium or compounds of this product [Euratom] (excl. cermets and bars, rods, angles, shapes and sections, sheets and strips) 28443091 Compounds of thorium or of uranium depleted in U 235, whether or not intermixed Free 0 [Euratom] (excl. thorium salts) 28443099 Thorium salts Free 0 28444010 Uranium derived from U 233 and its compounds; alloys, dispersions incl. cermets, Free 0 ceramic products and mixtures containing uranium derived from U 233 or compounds of these products 28444020 Artificial radioactive isotopes [Euratom] Free 0 28444030 Compounds of artificial radioactive isotopes [Euratom] Free 0 28444080 Radioactive elements, isotopes and compounds (excl. subheading 2844.10, Free 0 2844.20, 2844.30 and 2844.40.10 to 2844.40.30); alloys, dispersions incl. cermets, ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues & /en 349  Staging CN 2013 Description Base rate Notes category 28445000 Spent "irradiated" fuel elements "cartridges" of nuclear reactors [Euratom] Free 0 28451000 Heavy water "deuterium oxide" [Euratom] 5,5 4 28459010 Deuterium and other compounds of deuterium; hydrogen and compounds thereof, 5,5 4 enriched in deuterium; mixtures and solutions containing these products [Euratom] (excl. heavy water "deuterium oxide") 28459090 Isotopes and inorganic or organic compounds of such isotopes, whether or not 5,5 4 chemically defined (excl. deuterium, heavy water "deuterium oxide" and other compounds of deuterium, hydrogen and compounds thereof, enriched in deuterium, and mixtures and solutions containing these products) 28461000 Cerium compounds 3,2 0 28469000 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or 3,2 0 of mixtures of these metals (excl. cerium) 28470000 Hydrogen peroxide, whether or not solidified with urea 5,5 4 28480000 Phosphides, whether or not chemically defined (excl. ferrophosphorus, and 5,5 4 inorganic or organic compounds of mercury whether or not chemically defined) 28491000 Carbides of calcium, whether or not chemically defined 5,5 4 28492000 Carbides of silicon, whether or not chemically defined 5,5 4 & /en 350  Staging CN 2013 Description Base rate Notes category 28499010 Carbides of boron, whether or not chemically defined 4,1 0 28499030 Carbides of tungsten, whether or not chemically defined 5,5 4 28499050 Carbides of aluminium, of chromium, of molybdenum, of vanadium, of tantalum, 5,5 4 and of titanium, whether or not chemically defined 28499090 Carbides, whether or not chemically defined (excl. of calcium, silicon, boron, 5,3 4 tungsten, aluminium, chromium, molybdenum, vanadium, tantalum, titanium, and inorganic or organic compounds of mercury whether or not chemically defined) 28500020 Hydrides and nitrides, whether or not chemically defined (excl. compounds which 4,6 4 are also carbides of heading 2849, and inorganic or organic compounds of mercury) 28500060 Azides, silicides, whether or not chemically defined (excl. compounds which are 5,5 4 also carbides of heading 2849, and inorganic or organic compounds of mercury) 28500090 Borides, whether or not chemically defined (excl. compounds which are also 5,3 4 carbides of heading 2849, and inorganic or organic compounds of mercury) 28521000 Compounds, inorganic or organic, of mercury, chemically defined (excl. amalgams) 5,5 4 28529000 Compounds, inorganic or organic, of mercury, not chemically defined (excl. 5,5 4 amalgams) 28530010 Distilled and conductivity water and water of similar purity 2,7 0 & /en 351  Staging CN 2013 Description Base rate Notes category 28530030 Liquid air, whether or not rare gases have been removed; compressed air 4,1 0 28530050 Cyanogen chloride 5,5 4 28530090 Inorganic compounds, n.e.s.; amalgams (excl. of precious metals) 5,5 4 29011000 Saturated acyclic hydrocarbons Free 0 29012100 Ethylene Free 0 29012200 Propene "propylene" Free 0 29012300 Butene "butylene" and isomers thereof Free 0 29012400 Buta-1,3-diene and isoprene Free 0 29012900 Hydrocarbons, acyclic, unsaturated (excl. ethylene, propene "propylene", butene Free 0 "butylene" and isomers thereof and Buta-1,3-diene and isoprene) 29021100 Cyclohexane Free 0 29021900 Cyclanes, cyclenes and cycloterpenes (excl. cyclohexane) Free 0 29022000 Benzene Free 0 29023000 Toluene Free 0 29024100 o-Xylene Free 0 29024200 m-Xylene Free 0 & /en 352  Staging CN 2013 Description Base rate Notes category 29024300 p-Xylene Free 0 29024400 Mixed xylene isomers Free 0 29025000 Styrene Free 0 29026000 Ethylbenzene Free 0 29027000 Cumene Free 0 29029000 Cyclic hydrocarbons (excl. cyclanes, cyclenes, benzene, toluene, xylenes, styrene, Free 0 ethylbenzene and cumene) 29031100 Chloromethane "methyl chloride" and chloroethane "ethyl chloride" 5,5 4 29031200 Dichloromethane "methylene chloride" 5,5 4 29031300 Chloroform "trichloromethane" 5,5 4 29031400 Carbon tetrachloride 5,5 4 29031500 Ethylene dichloride "ISO" "1,2 dichloroethane" 5,5 4 29031910 1,1,1-Trichloroethane "methylchloroform" 5,5 4 29031980 Saturated chlorinated derivatives of acyclic hydrocarbons (excl. chloromethane 5,5 4 [methyl chloride], chloroethane [ethyl chloride], dichloromethane [methylene chloride], chloroform [trichloromethane], carbon tetrachloride, ethylene dichloride [ISO] [1,2 dichoroethane] and 1,1,1-trichloroethane [methylchloroform]) & /en 353  Staging CN 2013 Description Base rate Notes category 29032100 Vinyl chloride "chloroethylene" 5,5 4 29032200 Trichloroethylene 5,5 4 29032300 Tetrachloroethylene "perchloroethylene" 5,5 4 29032900 Unsaturated chlorinated derivatives of acyclic hydrocarbons (excl. vinyl chloride 5,5 4 "chloroethylene", trichloroethylene and tetrachloroethylene "perchloroethylene") 29033100 Ethylene dibromide "ISO" "1,2-dibromoethane" 5,5 4 29033911 Bromomethane "methyl bromide" 5,5 4 29033915 Dibromomethane Free 0 29033919 Bromides "brominated derivatives" of acyclic hydrocarbons (excl. ethylene 5,5 4 dibromide [ISO] [1,2-dibromoethane], bromomethane [methyl bromide] and dibromomethane) 29033990 Fluorides "fluorinated derivatives" and iodides "iodinated derivatives" of acyclic 5,5 4 hydrocarbons 29037100 Chlorodifluoromethane 5,5 4 29037200 Dichlorotrifluoroethanes 5,5 4 29037300 Dichlorofluoroethanes 5,5 4 29037400 Chlorodifluoroethanes 5,5 4 & /en 354  Staging CN 2013 Description Base rate Notes category 29037500 Dichloropentafluoropropanes 5,5 4 29037610 Bromochlorodifluoromethane 5,5 4 29037620 Bromotrifluoromethane 5,5 4 29037690 Dibromotetrafluoroethanes 5,5 4 29037710 Trichlorofluoromethane 5,5 4 29037720 Dichlorodifluoromethane 5,5 4 29037730 Trichlorotrifluoroethanes 5,5 4 29037740 Dichlorotetrafluoroethanes 5,5 4 29037750 Chloropentafluoroethane 5,5 4 29037790 Halogenated derivatives of acyclic hydrocarbons containing two or more different 5,5 4 halogens, perhalogenated only with fluorine and chlorine, n.e.s. 29037800 Perhalogenated derivatives of acyclic hydrocarbons containing two or more 5,5 4 different halogens, n.e.s. 29037911 Halogenated derivatives of acyclic hydrocarbons containing two or more different 5,5 4 halogens, halogenated only with fluorine and chlorine, of methane, ethane or propane "HCFCs", n.e.s. & /en 355  Staging CN 2013 Description Base rate Notes category 29037919 Halogenated derivatives of acyclic hydrocarbons containing two or more different 5,5 4 halogens, halogenated only with fluorine and chlorine, n.e.s. 29037921 Halogenated derivatives of acyclic hydrocarbons containing two or more different 5,5 4 halogens, halogenated only with fluorine and bromine, of methane, ethane or propane, n.e.s. 29037929 Halogenated derivatives of acyclic hydrocarbons containing two or more different 5,5 4 halogens, halogenated only with fluorine and bromine, n.e.s. 29037990 Halogenated derivatives of acyclic hydrocarbons containing two or more different 5,5 4 halogens, n.e.s. 29038100 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) 5,5 4 29038200 Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) 5,5 4 29038910 1,2-Dibromo-4-(1,2-dibromoethyl)cyclohexane; tetrabromocyclooctanes Free 0 29038990 Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons (excl. 5,5 4 1,2,3,4,5,6-Hexachlorocyclohexane "HCH [ISO]", lindane [ISO, INN], aldrin [ISO], chlordane [ISO], heptachlor [ISO], 1,2-Dibromo-4-[1,2- dibromoethyl]cyclohexane and tetrabromocyclooctanes) 29039100 Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene 5,5 4 & /en 356  Staging CN 2013 Description Base rate Notes category 29039200 Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2- 5,5 4 bis(p-chlorophenyl)ethane) 29039910 2,3,4,5,6-Pentabromoethylbenzene Free 0 29039990 Halogenated derivatives of aromatic hydrocarbons (excl. chlorobenzene, o- 5,5 4 dichlorobenzene, p-dichlorobenzene, hexachlorobenzene [ISO], DDT [ISO] "clofenotane [INN], 1,1,1-trichloro-2,2-bis[p-chlorophenyl]ethane" and 2,3,4,5,6- Pentabromoethylbenzene) 29041000 Derivatives of hydrocarbons containing only sulpho groups, their salts and ethyl 5,5 4 esters 29042000 Derivatives of hydrocarbons containing only nitro or nitroso groups 5,5 4 29049040 Trichloronitromethane "chloropicrin" 5,5 4 29049095 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not 5,5 4 halogenated (excl. those containing only sulpho, nitro or nitroso groups, trichloronitromethane "chloropicrin" and esters of glycerol formed with acid- function compounds) 29051100 Methanol "methyl alcohol" 5,5 4 29051200 Propan-1-ol "propyl alcohol" and propan-2-ol "isopropyl alcohol" 5,5 4 & /en 357  Staging CN 2013 Description Base rate Notes category 29051300 Butan-1-ol "n-butyl alcohol" 5,5 4 29051410 2-Methylpropan-2-ol "tert-butyl alcohol" 4,6 4 29051490 Butanols (excl. butan-1-ol "n-butyl alcohol" and 2-Methylpropan-2-ol "tert-butyl 5,5 4 alcohol") 29051620 Octan-2-ol Free 0 29051685 Octanol "octyl alcohol" and isomers thereof (excl. octan-2-ol) 5,5 4 29051700 Dodecan-1-ol "lauryl alcohol", hexadecan-1-ol "cetyl alcohol" and octadecan-1-ol 5,5 4 "stearyl alcohol" 29051900 Saturated monohydric acyclic alcohols (excl. methanol "methyl alcohol", propan-1- 5,5 4 ol "propyl alcohol", propan-2-ol "isopropyl alcohol", butanols, octanol "octyl alcohol" and isomers thereof, dodecan-1-ol "lauryl alcohol", hexadecan-1-ol "cetyl alcohol" and octadecan-1-ol "stearyl alcohol") 29052200 Acyclic terpene alcohols 5,5 4 29052910 Allyl alcohol 5,5 4 29052990 Unsaturated monohydric acyclic alcohols (excl. allyl alcohol and acyclic terpene 5,5 4 alcohols) & /en 358  Staging CN 2013 Description Base rate Notes category 29053100 Ethylene glycol "ethanediol" 5,5 4 29053200 Propylene glycol "propane-1,2-diol" 5,5 4 29053920 Butane-1,3-diol Free 0 29053925 Butane-1,4-diol 5,5 4 29053930 2,4,7,9-Tetramethyldec-5-yne-4,7-diol Free 0 29053995 Acyclic diols (excl. ethylene glycol "ethanediol", propylene glycol "propane-1,2- 5,5 4 diol", butane-1,3-diol, butane-1,4-diol and 2,4,7,9-tetramethyldec-5-yne-4,7-diol) 29054100 2-Ethyl-2-"hydroxymethyl" propane-1,3-diol "trimethylolpropane" 5,5 4 29054200 Pentaerythritol 5,5 4 29054300 Mannitol 9,6 + 125,8 EUR/ SH2 100 kg/net 29054411 D-glucitol "sorbitol", in aqueous solution containing ≤ 2 % by weight of d- 7,7 + 16,1 EUR/ SH2 mannitol, calculated on the d-glucitol content 100 kg/net 29054419 D-glucitol "sorbitol" in aqueous solution (excl. containing ≤ 2 % by weight of d- 9,6 + 37,8 EUR/ SH2 mannitol, calculated on the d-glucitol content) 100 kg/net & /en 359  Staging CN 2013 Description Base rate Notes category 29054491 D-glucitol "sorbitol", containing ≤ 2 % by weight of d-mannitol, calculated on the 7,7 + 23 EUR/ SH2 d-glucitol content (excl. in aqueous solution) 100 kg/net 29054499 D-glucitol "sorbitol" (excl. in aqueous solution and containing ≤ 2 % by weight of 9,6 + 53,7 EUR/ SH2 d-mannitol, calculated on the d-glucitol content) 100 kg/net 29054500 Glycerol 3,8 0 29054900 Tri- and other polyhydric acyclic alcohols (excl. 2-ethyl-2-"hydroxymethyl" 5,5 4 propane-1,3-diol "trimethylolpropane", pentaerythritol, mannitol, d-glucitol "sorbitol" and glycerol) 29055100 Ethchlorvynol "INN" Free 0 29055991 2,2-Bis"bromomethyl"propanediol Free 0 29055998 Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols 5,5 4 (excl. 2,2-bis"bromomethyl"propanediol and ethchlorvynol "INN") 29061100 Menthol 5,5 4 29061200 Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols 5,5 4 29061310 Sterols 5,5 4 29061390 Inositols Free 0 & /en 360  Staging CN 2013 Description Base rate Notes category 29061900 Cyclanic, cyclenic or cycloterpenic alcohols and their halogenated, sulphonated, 5,5 4 nitrated or nitrosated derivatives (excl. menthol, cyclohexanol, methylcyclohexanols, dimethylcyclohexanols, sterols and inositols) 29062100 Benzyl alcohol 5,5 4 29062900 Aromatic cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 5,5 4 derivatives (excl. benzyl alcohol) 29071100 Phenol "hydroxybenzene" and its salts 3 0 29071200 Cresols and their salts 2,1 0 29071300 Octylphenol, nonylphenol and their isomers; salts thereof 5,5 4 29071510 1-Naphthol Free 0 29071590 Naphthols and their salts (excl. 1-naphthol) 5,5 4 29071910 Xylenols and their salts 2,1 0 29071990 Monophenols (excl. phenol "hydroxybenzene" and its salts, cresols and their salts, 5,5 4 octylphenol, nonylphenol and their isomers and salts thereof, xylenols and their salts and naphthols and their salts) 29072100 Resorcinol and its salts 5,5 4 & /en 361  Staging CN 2013 Description Base rate Notes category 29072200 Hydroquinone "quinol" and its salts 5,5 4 29072300 4,4'-Isopropylidenediphenol "bisphenol A, diphenylolpropane" and its salts 5,5 4 29072900 Polyphenols and phenol-alcohols (excl. resorcinol and hydroquinone "quinol" and 5,5 4 their salts, and 4,4'-isopropylidenediphenol "bisphenol A, diphenylolpropane" and its salts) 29081100 Pentachlorophenol "ISO" 5,5 4 29081900 Derivatives containing only halogen substituents and their salts, of phenols or 5,5 4 phenol-alcohols (excl. pentachlorophenol [ISO]) 29089100 Dinoseb "ISO" and its salts 5,5 4 29089200 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts 5,5 4 29089900 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol- 5,5 4 alcohols (excl. derivatives containing only halogen substitutes and their salts, dinoseb [ISO] and its salts, and 4,6-Dinitro-o-cresol [DNOC [ISO]] and its salts) 29091100 Diethyl ether 5,5 4 29091910 Tert-butyl ethyl ether (ethyl-tertio-butyl-ether, ETBE) 5,5 4 29091990 Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives 5,5 4 (excl. diethyl ether and tert-butyl ethyl ether [ethyl-tertio-butyl-ether, ETBE]) & /en 362  Staging CN 2013 Description Base rate Notes category 29092000 Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, 5,5 4 nitrated or nitrosated derivatives 29093010 Diphenyl ether Free 0 29093031 Pentabromodiphenyl ether; 1,2,4,5-tetrabromo-3,6- Free 0 bis"pentabromophenoxy"benzene 29093035 1,2-Bis"2,4,6-tribromophenoxy"ethane for the manufacture of acrylonitrile- Free 0 butadiene-styrene [ABS] 29093038 Brominated derivatives of aromatic ethers (excl. pentabromodiphenyl ether, 1,2,4,5- 5,5 4 tetrabromo-3,6-bis"pentabromophenoxy"benzene and 1,2-bis"2,4,6- tribromophenoxy"ethane for the manufacture of acrylonitrile-butadiene-styrene [ABS]) 29093090 Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated 5,5 4 derivatives (excl. diphenyl ether and brominated derivatives) 29094100 2,2'-Oxydiethanol "diethylene glycol, digol" 5,5 4 29094300 Monobutyl ethers of ethylene glycol or of diethylene glycol 5,5 4 29094400 Monoalkylethers of ethylene glycol or of diethylene glycol (excl. monobutyl ethers) 5,5 4 & /en 363  Staging CN 2013 Description Base rate Notes category 29094911 2-"2-Chloroethoxy"ethanol Free 0 29094980 Cyclic ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated 5,5 4 derivatives (excl. 2-(2-Chloroethoxy)ethanol) 29095000 Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or 5,5 4 nitrosated derivatives 29096000 Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, 5,5 4 sulphonated, nitrated or nitrosated derivatives 29101000 Oxirane "ethylene oxide" 5,5 4 29102000 Methyloxirane "propylene oxide" 5,5 4 29103000 1-Chloro-2,3-epoxypropane "epichlorohydrin" 5,5 4 29104000 Dieldrin "ISO" "INN" 5,5 4 29109000 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered 5,5 4 ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. oxirane "ethylene oxide", methyloxirane "propylene oxide", 1-Chloro-2,3- epoxypropane "epichlorohydrin" and dieldrin (iso) [inn]) 29110000 Acetals and hemiacetals, whether or not with other oxygen function, and their 5 4 halogenated, sulphonated, nitrated or nitrosated derivatives & /en 364  Staging CN 2013 Description Base rate Notes category 29121100 Methanal "formaldehyde" 5,5 4 29121200 Ethanal "acetaldehyde" 5,5 4 29121900 Acyclic aldehydes, without other oxygen function (excl. methanal [formaldehyde] 5,5 4 and ethanal [acetaldehyde]) 29122100 Benzaldehyde 5,5 4 29122900 Cyclic aldehydes, without other oxygen function (excl. benzaldehyde) 5,5 4 29124100 Vanillin "4-hydroxy-3-methoxybenzaldehyde" 5,5 4 29124200 Ethylvanillin "3-ethoxy-4-hydroxybenzaldehyde" 5,5 4 29124900 Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other 5,5 4 oxygen function (excl. ethylvanillin "3-ethoxy-4-hydroxybenzaldehyde" and vanillin "4-hydroxy-3-methoxybenzaldehyde") 29125000 Cyclic polymers of aldehydes 5,5 4 29126000 Paraformaldehyde 5,5 4 29130000 Halogenated, sulphonated, nitrated or nitrosated derivatives of cyclic polymers of 5,5 4 aldehydes or paraformaldehyde 29141100 Acetone 5,5 4 & /en 365  Staging CN 2013 Description Base rate Notes category 29141200 Butanone "methyl ethyl ketone" 5,5 4 29141300 4-Methylpentan-2-one "methyl isobutyl ketone" 5,5 4 29141910 5-Methylhexan-2-one Free 0 29141990 Acyclic ketones without other oxygen function (excl. acetone, butanone "methyl 5,5 4 ethyl ketone", 4-Methylpentan-2-one "Methyl isobutyl ketone" and 5-methylhexan- 2-one) 29142200 Cyclohexanone and methylcyclohexanones 5,5 4 29142300 Ionones and methylionones 5,5 4 29142900 Cyclanic, cyclenic or cycloterpenic ketones, without other oxygen function (excl. 5,5 4 cyclohexanone, methylcyclohexanones, ionones and methylionones) 29143100 Phenylacetone "phenylpropan-2-one" 5,5 4 29143900 Ketones, aromatic, without other oxygen function (excl. phenylacetone 5,5 4 [phenylpropan-2-one]) 29144010 4-Hydroxy-4-methylpentan-2-one "diacetone alcohol" 5,5 4 29144090 Ketone-alcohols and ketone-aldehydes (excl. 4-Hydroxy-4-methylpentan-2-one 3 0 "diacetone alcohol") 29145000 Ketone-phenols and ketones with other oxygen function 5,5 4 & /en 366  Staging CN 2013 Description Base rate Notes category 29146100 Anthraquinone 5,5 4 29146910 1,4-Naphthoquinone Free 0 29146990 Quinones (excl. anthraquinone and 1,4-naphthoquinone) 5,5 4 29147000 Halogenated, sulphonated, nitrated or nitrosated derivatives of ketones or quinones 5,5 4 (excl. inorganic or organic compounds of mercury) 29151100 Formic acid 5,5 4 29151200 Salts of formic acid 5,5 4 29151300 Esters of formic acid 5,5 4 29152100 Acetic acid 5,5 4 29152400 Acetic anhydride 5,5 4 29152900 Salts of acetic acid (excl. inorganic or organic compounds of mercury) 5,5 4 29153100 Ethyl acetate 5,5 4 29153200 Vinyl acetate 5,5 4 29153300 n-Butyl acetate 5,5 4 29153600 Dinoseb acetate "ISO" 5,5 4 29153900 Esters of acetic acid (excl. ethyl, vinyl, n-butyl and dinoseb [ISO] acetates) 5,5 4 & /en 367  Staging CN 2013 Description Base rate Notes category 29154000 Mono- di- or trichloroacetic acids, their salts and esters 5,5 4 29155000 Propionic acid, its salts and esters 4,2 0 29156011 1-Isopropyl-2,2-dimethyltrimethylene diisobutyrate Free 0 29156019 Butanoic acids and their salts and esters (excl. 1-isopropyl-2,2- 5,5 4 dimethyltrimethylene diisobutyrate) 29156090 Pentanoic acids and their salts and esters 5,5 4 29157040 Palmitic acid and its salts and esters 5,5 4 29157050 Stearic acid and its salts and esters 5,5 4 29159030 Lauric acid and its salts and esters 5,5 4 29159070 Saturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides and 5,5 4 peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. formic acid and acetic acid, mono-, di- or trichloroacetic acids, propionic acid, butanoic and pentanoic acids, palmitic, stearic and lauric acids and their salts and esters, and acetic anhydride) 29161100 Acrylic acid and its salts 6,5 4 29161200 Esters of acrylic acid 6,5 4 29161300 Methacrylic acid and its salts 6,5 4 29161400 Esters of methacrylic acid 6,5 4 & /en 368  Staging CN 2013 Description Base rate Notes category 29161500 Oleic, linoleic or linolenic acids, their salts and esters (excl. inorganic or organic 6,5 4 compounds of mercury) 29161600 Binapacryl (ISO) 6,5 4 29161910 Undecenoic acids and their salts and esters 5,9 4 29161940 Crotonic acid Free 0 29161995 Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, and 6,5 4 their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. acrylic acid and its salts and esters, methacrylic acid and its salts and esters, oleic, linoleic or linolenic acids, their salts and esters, undecenoic acids and their salts and esters, crotonic acid and binapacryl (iso)) 29162000 Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, 6,5 4 peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. inorganic or organic compounds of mercury) 29163100 Benzoic acid, its salts and esters (excl. inorganic or organic compounds of mercury) 6,5 4 29163200 Benzoyl peroxide and benzoyl chloride 6,5 4 29163400 Phenylacetic acid and its salts Free 0 29163910 Esters of phenylacetic acid Free 0 & /en 369  Staging CN 2013 Description Base rate Notes category 29163990 Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids 6,5 4 and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. benzoic acid, its salts and esters, benzoyl peroxide, benzoyl chloride, binapacryl [ISO], phenylacetic acid, its salts and esters, and inorganic or organic compounds of mercury whether or not chemically defined) 29171100 Oxalic acid, its salts and esters (excl. inorganic or organic compounds of mercury) 6,5 4 29171200 Adipic acid, its salts and esters 6,5 4 29171310 Sebacic acid Free 0 29171390 Azelaic acid, their salts and esters and salts and esters of sebacic acid 6 4 29171400 Maleic anhydride 6,5 4 29171910 Malonic acid, its salts and esters 6,5 4 29171990 Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and 6,3 4 their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. oxalic acid, its salts and esters, adipic acid, its salts and esters, azelaic acid, sebacic acid, their salts and esters, malonic acid, its salts and esters, maleic anhydride, and inorganic or organic compounds of mercury) 29172000 Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, 6 4 peroxides, peroxyacids and their derivatives & /en 370  Staging CN 2013 Description Base rate Notes category 29173200 Dioctyl orthophthalates 6,5 4 29173300 Dinonyl or didecyl orthophthalates 6,5 4 29173400 Esters of orthophthalic acid (excl. dioctyl, dinonyl or didecyl orthophthalates) 6,5 4 29173500 Phthalic anhydride 6,5 4 29173600 Terephthalic acid and its salts 6,5 4 29173700 Dimethyl terephthalate 6,5 4 29173920 Ester or anhydride of tetrabromophthalic acid; benzene-1,2,4-tricarboxylic acid; Free 0 isophthaloyl dichloride, containing by weight 0,8 % or less of terephthaloyl dichloride; naphthalene-1,4,5,8-tetracarboxylic acid; tetrachlorophthalic anhydride; sodium 3,5-bis(methoxycarbonyl)benzenesulphonate 29173995 Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids 6,5 4 and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. esters of orthophthalic acid, phthalic anhydride, terephthalic acid and its salts, dimethyl terephthalate, ester or anhydride of tetrabromophthalic acid, benzene-1,2,4- tricarboxylic acid, isophthaloyl dichloride containing by weight ≤ 0,8 % of terephthaloyl dichloride, naphthalene-1,4,5,8-tetracarboxylic acid, tetrachlorophthalic anhydride and sodium 3,5- bis"methoxycarbonyl"benzenesulphonate) 29181100 Lactic acid, its salts and esters (excl. inorganic or organic compounds of mercury) 6,5 4 & /en 371  Staging CN 2013 Description Base rate Notes category 29181200 Tartaric acid 6,5 4 29181300 Salts and esters of tartaric acid 6,5 4 29181400 Citric acid 6,5 4 29181500 Salts and esters of citric acid (excl. inorganic or organic compounds of mercury) 6,5 4 29181600 Gluconic acid, its salts and esters 6,5 4 29181800 Chlorobenzilate "ISO" 6,5 4 29181930 Cholic acid and 3-alpha, 12-alpha-dihydroxy-5-beta-cholan-24-oic acid 6,3 4 "deoxycholic acid", their salts and esters 29181940 2,2-Bis"hydroxymethyl"propionic acid Free 0 29181950 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid) 6,5 4 29181998 Carboxylic acids with alcohol function but without other oxygen function and their 6,5 4 anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. lactic acid, tartaric acid, citric acid, gluconic acid, cholic acid, 3-alpha, 12-alpha-dihydroxy-5-beta-cholan-24-oic acid "deoxycholic acid" and their salts and esters, and 2,2-bis"hydroxymethyl"propionic acid and chlorobenzilate (iso) and 2,2-diphenyl-2-hydroxyacetic acid (benzilic acid)) 29182100 Salicylic acid and its salts (excl. inorganic or organic compounds of mercury) 6,5 4 & /en 372  Staging CN 2013 Description Base rate Notes category 29182200 o-Acetylsalicylic acid, its salts and esters 6,5 4 29182300 Esters of salicylic acid and their salts (excl. o-acetylsalicylic acid, its salts and 6,5 4 esters) 29182900 Carboxylic acids with phenol function but without other oxygen function, their 6,5 4 anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. salicylic acid and o-Acetylsalicylic acid, and their salts and esters) 29183000 Carboxylic acids with aldehyde or ketone function but without other oxygen 6,5 4 function, their anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives 29189100 2,4,5-T "ISO" "2,4,5-trichlorophenoxyacetic acid", its salts and esters 6,5 4 29189940 2,6-Dimethoxybenzoic acid; dicamba (ISO); sodium phenoxyacetate Free 0 29189990 Carboxylic acids with additional oxygen function, their anhydrides, halides, 6,5 4 peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. only with alcohol, phenol, aldehyde or ketone function, and 2,6- dimethoxybenzoic acid, dicamba (iso), sodium phenoxyacetate, and 2,4,5-t (iso) [2,4,5-trichlorophenoxyacetic acid] and its salts and esters) 29191000 Tris"2,3-dibromopropyl" phosphate 6,5 4 & /en 373  Staging CN 2013 Description Base rate Notes category 29199000 Phosphoric esters and their salts, incl. lactophosphates; their halogenated, 6,5 4 sulphonated, nitrated or nitrosated derivatives (excl. tris"2,3-dibromopropyl" phosphate) 29201100 Parathion "ISO" and parathion-methyl "ISO" "methyl-parathion" 6,5 4 29201900 Thiophosphoric esters "phosphorothioates" and their salts; their halogenated, 6,5 4 sulphonated, nitrated or nitrosated derivatives (excl. parathion [ISO] and parathion- methyl [ISO] [methyl-parathion]) 29209010 Sulphuric esters and carbonic esters and their salts, and their halogenated, 6,5 4 sulphonated, nitrated or nitrosated derivatives (excl. inorganic or organic compounds of mercury) 29209020 Dimethyl phosphonate "dimethyl phosphite" 6,5 4 29209030 Trimethyl phosphite "trimethoxyphosphine" 6,5 4 29209040 Triethyl phosphite 6,5 4 29209050 Diethyl phosphonate "diethyl hydrogenphosphite" "diethyl phosphite" 6,5 4 & /en 374  Staging CN 2013 Description Base rate Notes category 29209085 Esters of inorganic acids of non-metals and their salts; their halogenated, 6,5 4 sulphonated, nitrated or nitrosated derivatives (excl. esters of hydrogen halides, phosphoric esters, sulphuric esters, carbonic esters and thiophosphoric esters "phosphorothioates" and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives, dimethyl phosphonate "dimethyl phosphite", trimethyl phosphite "trimethoxyphosphine", triethyl phosphite and diethyl phosphonate "diethyl hydrogenphosphite" "diethyl phosphite") 29211100 Methylamine, dimethylamine or trimethylamine and their salts 6,5 4 29211940 1,1,3,3-Tetramethylbutylamine Free 0 29211950 Diethylamine and its salts 5,7 4 29211960 2-(N,N-Diethylamino)ethyl chloride hydrochloride, 2-(N,N-diisopropylamino)ethyl 6,5 4 chloride hydrochloride and 2-(N,N-dimethylamino)ethyl chloride hydrochloride 29211999 Acyclic monoamines and their derivatives; salts thereof (excl. methylamine, 6,5 4 dimethylamine, trimethylamine, diethylamine, and their salts, 1,1,3,3- tetramethylbutylamine, 2-(N,N-Diethylamino)ethyl chloride hydrochloride, 2-(N,N- diisopropylamino)ethyl chloride hydrochloride) 29212100 Ethylenediamine and its salts 6 4 29212200 Hexamethylenediamine and its salts 6,5 4 & /en 375  Staging CN 2013 Description Base rate Notes category 29212900 Acyclic polyamines and their derivatives; salts thereof (excl. ethylenediamine and 6 4 hexamethylenediamine, and their salts) 29213010 Cyclohexylamine and cyclohexyldimethylamine, and their salts 6,3 4 29213091 Cyclohex-1,3-ylenediamine "1,3-diaminocyclohexane" Free 0 29213099 Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; 6,5 4 salts thereof (excl. cyclohexylamine, cyclohexyldimethylamine and their salts, and cyclohex-1,3-ylenediamine "1,3-diaminocyclohexane") 29214100 Aniline and its salts (excl. inorganic or organic compounds of mercury) 6,5 4 29214200 Aniline derivatives and their salts 6,5 4 29214300 Toluidines and their derivatives; salts thereof 6,5 4 29214400 Diphenylamine and its derivatives; salts thereof 6,5 4 29214500 1-Naphthylamine "alpha-naphthylamine", 2-naphthylamine "beta-naphthylamine" 6,5 4 and their derivatives; salts thereof 29214600 Amfetamine "INN", benzfetamine "INN", dexamfetamine "INN", etilamfetamine Free 0 "INN", fencamfamine "INN", lefetamine "INN", levamfetamine "INN", mefenorex "INN" and phentermine "INN", and salts thereof & /en 376  Staging CN 2013 Description Base rate Notes category 29214900 Aromatic monoamines and derivatives; salts thereof (excl. aniline, toluidines, 6,5 4 diphenylamine, 1-naphthylamine "alpha-naphthylamine", 2-naphthylamine "beta- naphthylamine" and their derivatives, and salts thereof, and amfetamine "INN", benzfetamine "INN", dexamfetamine (inn), etilamfetamine (inn), fencamfamine (inn), lefetamine (inn), levamfetamine (inn), mefenorex (inn) and phentermine (inn), and salts thereof) 29215111 m-Phenylenediamine of a purity by weight of ≥ 99 % and containing ≤ 1 % by Free 0 weight of water, ≤ 200 mg/kg of o-phenylenediamine and ≤ 450 mg/kg of p-phenylenediamine 29215119 o-Phenylenediamine, m-phenylenediamine, p-phenylenediamine, diaminotoluenes, 6,5 4 and their halogenated, sulphonated, nitrated and nitrosated derivatives; salts thereof (excl. m-phenylenediamine of a purity by weight of ≥ 99 % and containing ≤ 1 % by weight of water, ≤ 200 mg/kg of o-phenylenediamine and ≤ 450 mg/kg of p- phenylenediamine) 29215190 Derivatives of o-phenylenediamine, m-phenylenediamine, p-phenylenediamine or 6,5 4 diaminotoluenes; salts thereof (excl. halogenated, sulphonated, nitrated and nitrosated derivatives, and salts thereof) & /en 377  Staging CN 2013 Description Base rate Notes category 29215950 m-Phenylenebis(methylamine); 2,2'-dichloro-4,4'-methylenedianiline; 4,4'-bi-o- Free 0 toluidine; 1,8-naphthylenediamine 29215990 Aromatic polyamines and their derivatives; salts thereof (excl. o-phenylenediamine, 6,5 4 m-phenylenediamine, p-phenylenediamine or diaminotoluenes and their derivatives, and salts thereof, m-phenylenebis"methylamine", 2,2'-dichloro-4,4'- methylenedianiline, 4,4 bi-o-toluidine and 1,8-naphthylenediamine) 29221100 Monoethanolamine and its salts 6,5 4 29221200 Diethanolamine and its salts 6,5 4 29221310 Triethanolamine 6,5 4 29221390 Salts of triethanolamine 6,5 4 29221400 Dextropropoxyphene "INN" and its salts Free 0 29221910 N-Ethyldiethanolamine 6,5 4 29221920 2,2'-Methyliminodiethanol "N-methyldiethanolamine" 6,5 4 29221930 2-(N,N-Diisopropylamino)ethanol 6,5 4 29221985 Amino-alcohols, their ethers and esters; salts thereof (other than those 6,5 4 containing > one kind of oxygen function and excl. monoethanolamine, diethanolamine, triethanolamine, dextropropoxyphene "INN" and their salts, and N-ethyldiethanolamine and 2,2'- methyliminodiethanol "n-methyldiethanolamine" and 2-(n,n-diisopropylamino)ethanol) & /en 378  Staging CN 2013 Description Base rate Notes category 29222100 Aminohydroxynaphthalenesulphonic acids and their salts 6,5 4 29222900 Amino-naphthols and other amino-phenols, their ethers and esters; salts thereof 6,5 4 (excl. those containing > one kind of oxygen function; aminohydroxynaphthalenesulphonic acids and their salts) 29223100 Amfepramone "INN", methadone "INN" and normethadone "INN", and salts Free 0 thereof 29223900 Amino-aldehydes, amino-ketones and amino-quinones; salts thereof (excl. those 6,5 4 containing > one kind of oxygen function, and amfepramone "INN", methadone "INN" and normethadone "INN", and salts thereof) 29224100 Lysine and its esters; salts thereof 6,3 4 29224200 Glutamic acid and its salts 6,5 4 29224300 Anthranilic acid and its salts 6,5 4 29224400 Tilidine "INN" and its salts Free 0 29224920 beta-Alanine Free 0 29224985 Amino-acids and their esters; salts thereof (excl. those containing > one kind of 6,5 4 oxygen function, lysine and its esters, and salts thereof, and glutamic acid, anthranilic acid, tilidine "INN" and their salts and beta-alanine) & /en 379  Staging CN 2013 Description Base rate Notes category 29225000 Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with 6,5 4 oxygen function (excl. amino-alcohols, amino-naphthols and other amino-phenols, their ethers and esters and salts thereof, amino-aldehydes, amino-ketones and amino-quinones, and salts thereof, amino-acids and their esters and salts thereof) 29231000 Choline and its salts 6,5 4 29232000 Lecithins and other phosphoaminolipids, whether or not chemically defined 5,7 4 29239000 Quaternary ammonium salts and hydroxides (excl. choline and its salts) 6,5 4 29241100 Meprobamate "INN" Free 0 29241200 Fluoroacetamide "ISO", monocrotophos "ISO" and phosphamidon "ISO" 6,5 4 29241900 Acyclic amides, incl. acyclic carbamates, and their derivatives, and salts thereof 6,5 4 (excl. meprobamate [INN], fluoroacetamide [ISO], monocrotophos [ISO] and phosphamidon [ISO]) 29242100 Ureines and their derivatives; salts thereof 6,5 4 29242300 2-Acetamidobenzoic acid "N-acetylanthranilic acid" and its salts 6,5 4 29242400 Ethinamate "INN" Free 0 29242910 Lidocaine "INN" Free 0 & /en 380  Staging CN 2013 Description Base rate Notes category 29242998 Cyclic amides, incl. cyclic carbamates, and their derivatives; salts thereof (excl. 6,5 4 ureines and their derivatives, salts thereof, 2-acetamidobenzoic acid "N- acetylanthranilic acid" and its salts, and ethinamate "INN", lidocaine "INN" and paracetamol "INN" 29251100 Saccharin and its salts 6,5 4 29251200 Glutethimide "INN" Free 0 29251920 3,3',4,4',5,5',6,6'-Octabromo-N,N'-ethylenediphthalimide; N,N'-ethylenebis(4,5- Free 0 dibromohexahydro-3,6-methanophthalimide) 29251995 Imides and their derivatives; salts thereof (excl. saccharin, its salts, glutethimide 6,5 4 "INN", 3,3',4,4',5,5',6,6'-octabromo-N,N'-ethylenediphthalimide, N,N'- ethylenebis[4,5-dibromohexahydro-3,6- methanophthalimide], and inorganic or organic compounds of mercury) 29252100 Chlordimeform "ISO" 6,5 4 29252900 Imines and their derivatives; salts thereof (excl. chlordimeform [ISO]) 6,5 4 29261000 Acrylonitrile 6,5 4 29262000 1-Cyanoguanidine "dicyandiamide" 6,5 4 29263000 Fenproporex "INN" and its salts; methadone "INN"-intermediate "4-cyano-2- 6,5 4 dimethylamino-4,4-diphenylbutane" & /en 381  Staging CN 2013 Description Base rate Notes category 29269020 Isophthalonitrile 6 4 29269095 Nitrile-function compounds (excl. acrylonitrile, 1-cyanoguanidine "dicyandiamide", 6,5 4 fenproporex "INN" and its salts, methadone "INN"-intermediate "4-cyano-2- dimethylamino-4,4-diphenylbutane" and isophthalonitrile) 29270000 Diazo-, azo- or azoxy-compounds 6,5 4 29280010 N,N-Bis"2-methoxyethyl"hydroxylamine Free 0 29280090 Organic derivatives of hydrazine or of hydroxylamine (excl. N,N-bis"2- 6,5 4 methoxyethyl"hydroxylamine) 29291000 Isocyanates 6,5 7 29299000 Compounds with nitrogen function (excl. amine-function compounds; oxygen- 6,5 4 function amino-compounds; quaternary ammonium salts and hydroxides; lecithin and other phosphoaminolipids; carboxyamide-function compounds; amide-function compounds of carbonic acid; carboxyimide-function, imine-function or nitrile- function compounds; diazo-, azo- or azoxy-compounds; organic derivatives of hydrazine or of hydroxylamine and isocyanates) 29302000 Thiocarbamates and dithiocarbamates (excl. inorganic or organic compounds of 6,5 4 mercury) 29303000 Thiuram mono-, di- or tetrasulphides 6,5 4 29304010 Methionine "INN" Free 0 & /en 382  Staging CN 2013 Description Base rate Notes category 29304090 Methionine (excl. methionine "INN") 6,5 4 29305000 Captafol "ISO" and methamidophos "ISO" 6,5 4 29309013 Cysteine and cystine 6,5 4 29309016 Derivatives of cysteine or of cystine 6,5 4 29309020 Thiodiglycol "INN" "2,2'-thiodiethanol" 6,5 4 29309030 DL-2-hydroxy-4-"methylthio"butyric acid Free 0 29309040 2,2'-Thiodiethyl bis[3-"3,5-di-tert-butyl-4-hydroxyphenyl"propionate] Free 0 29309050 Mixture of isomers consisting of 4-methyl-2,6-bis"methylthio"-m- Free 0 phenylenediamine and 2-methyl-4,6-bis"methylthio"-m-phenylenediamine 29309060 2-(N,N-Diethylamino)ethanethiol 6,5 4 29309099 Organo-sulphur compounds (excl. thiocarbamates and dithiocarbamates, thiuram 6,5 4 mono-, di- or tetrasulphides, methionine, captafol [ISO], methamidophos [ISO], cysteine or cystine and their derivatives, thiodiglycol [INN] [2,2-thiodiethanol], DL-2-hydroxy-4-"methylthio"butyric acid, 2,2'-thiodiethyl bis[3-"3,5-di-tert-butyl- 4-hydroxyphenyl"propionate], a mixture of isomers consisting of 4-methyl-2,6- bis"methylthio"-m-phenylenediamine and 2-methyl-4,6-bis"methylthio"-m- phenylenediamine and 2-(n,n-diethylamino)ethanethiol) 29311000 Tetramethyl lead and tetraethyl lead 6,5 4 & /en 383  Staging CN 2013 Description Base rate Notes category 29312000 Tributyltin compounds 6,5 4 29319010 Dimethyl methylphosphonate 6,5 4 29319020 Methylphosphonoyl difluoride "methylphosphonic difluoride" 6,5 4 29319030 Methylphosphonoyl dichloride "methylphosphonic dichloride" 6,5 4 29319040 (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl 6,5 4 methylphosphonate; bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5- yl)methyl]methylphosphonate; 2,4,6-tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide; dimethyl propylphosphanate ; diethyl ethylphosphonate; sodium 3- (trihydroxysilyl)propyl methylphosphonate; mixtures consisting mainly of methylphosphonic acid and (aminoiminomethyl)urea (in the ratio 50:50) 29319090 Separate chemically defined organo-inorganic compounds (excl. organo-sulphur 6,5 4 compounds, tributyltin compounds, tetramethyl lead, tetraethyl lead, dimethyl methylphosphonate, methylphosphonoyl difluoride "methylphosphonic difluoride", methylphosphonoyl dichloride "methylphosphonic dichloride" and those of mercury and (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate; bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5- yl)methyl] methylphosphonate; 2,4,6-tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide; dimethyl propylphosphonate; diethyl ethylphosphonate; sodium 3- (trihydroxysilyl)propyl methylphosphonate; mixtures consisting mainly of methylphosphonic acid and (aminoiminomethyl)urea (in the ratio 50:50)) & /en 384  Staging CN 2013 Description Base rate Notes category 29321100 Tetrahydrofuran 6,5 4 29321200 2-Furaldehyde "furfuraldehyde" 6,5 4 29321300 Furfuryl alcohol and tetrahydrofurfuryl alcohol 6,5 4 29321900 Heterocyclic compounds with oxygen hetero-atom[s] only, containing an unfused 6,5 4 furan ring, whether or not hydrogenated, in the structure (excl. tetrahydrofuran, 2-furaldehyde "furfuraldehyde", furfuryl alcohol and tetrahydrofurfuryl alcohol) 29322010 Phenolphthalein; 1-Hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3- Free 0 oxo-1H,3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acid; 3′- Chloro-6′-cyclohexylaminospiro[isobenzofuran-1(3H),9′-xanthen]-3-one; 6′-(N- Ethyl-p-toluidino)-2′-methylspiro[isobenzofuran-1(3h),9′-xanthen]-3-one; methyl- 6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1h,3h- naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylate 29322020 gamma-Butyrolactone 6,5 4 29322090 Lactones (excl. gamma-Butyrolactone; Phenolphthalein; 1-Hydroxy-4-[1-(4- 6,5 4 hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1- yl]-6-octadecyloxy-2-naphthoic acid; 3′-Chloro-6′- cyclohexylaminospiro[isobenzofuran-1(3H),9′-xanthen]-3-one; 6-(n-ethyl-p- toluidino)-2′-methylspiro[isobenzofuran-1(3h),9′-xanthen]-3-one; methyl-6- docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1h,3h- naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylate) & /en 385  Staging CN 2013 Description Base rate Notes category 29329100 Isosafrole 6,5 4 29329200 1-"1,3-Benzodioxol-5-yl"propan-2-one 6,5 4 29329300 Piperonal 6,5 4 29329400 Safrole 6,5 4 29329500 Tetrahydrocannabinols "all isomers" 6,5 4 29329900 Heterocyclic compounds with oxygen hetero-atom[s] only (excl. compounds 6,5 4 containing unfused furan ring, whether or not hydrogenated, in the structure, and lactones, isosafrole, 1-[1,3-benzodioxol-5-yl]propan-2-one, piperonal, safrole, tetrahydrocannabinols (all isomers), and inorganic or organic compounds of mercury) 29331110 Propyphenazone Free 0 29331190 Phenazone "antipyrin" and its derivatives (excl. propyphenazone "INN") 6,5 4 29331910 Phenylbutazone "INN" Free 0 29331990 Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused 6,5 4 pyrazole ring, whether or not hydrogenated, in the structure (excl. phenazone "antipyrin" and its derivatives and phenylbutazone "INN") 29332100 Hydantoin and its derivatives 6,5 4 29332910 Naphazoline hydrochloride "INNM" and naphazoline nitrate "INNM"; Free 0 phentolamine "INN"; tolazoline hydrochloride "INNM" & /en 386  Staging CN 2013 Description Base rate Notes category 29332990 Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused 6,5 4 imidazole ring, whether or not hydrogenated, in the structure (excl. hydantoin and its derivatives, naphazoline hydrochloride "INNM", naphazoline nitrate "INNM", phentolamine (onn) and tolazoline hydrochloride "innm") 29333100 Pyridine and its salts 5,3 4 29333200 Piperidine and its salts 6,5 4 29333300 Alfentanil "INN", anileridine "INN", bezitramide "INN", bromazepam "INN", 6,5 4 difenoxin "INN", diphenoxylate "INN", dipipanone "INN", fentanyl "INN", ketobemidone "INN", methylphenidate "INN", pentazocine "INN", pethidine "INN", pethidine "INN" intermediate A, phencyclidine (inn) "pcp", phenoperidine (inn), pipradol (inn), piritramide (inn), propiram (inn) and trimeperidine (inn), and salts thereof 29333910 Iproniazid "INN"; ketobemidone hydrochloride "INNM"; pyrodostigmine bromide Free 0 "INN" 29333920 2,3,5,6-Tetrachloropyridine Free 0 29333925 3,6-Dichloropyridine-2-carboxylic acid Free 0 29333935 2-Hydroxyethylammonium-3,6-dichloropyridine-2-carboxylate Free 0 29333940 2-Butoxyethyl"3,5,6-trichloro-2-pyridyloxy"acetate Free 0 & /en 387  Staging CN 2013 Description Base rate Notes category 29333945 3,5-Dichloro-2,4,6-trifluoropyridine Free 0 29333950 Fluroxypyr "ISO" methyl ester 4 0 29333955 4-Methylpyridine Free 0 29333999 Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused 6,5 4 pyridine ring, whether or not hydrogenated, in the structure (excl. pyridine, piperidine, alfentanil "INN", anileridine "INN", bezitramide "INN", bromazepam "INN", difenoxin "inn"», diphenoxylate (inn), dipipanone (inn), fentanyl (inn), ketobemidone (inn), methylphenidate (inn), pentazocine (inn), pethidine (inn), pethidine (inn) intermediate a, phencyclidine (inn) "pcp", phenoperidine (inn), pipradol (inn), piritramide (inn), propiram (inn), trimeperidine (inn), and their salts, and iproniazid (inn), ketobemidone hydrochloride "innm", pyridostigmine bromide (inn), 2,3,5,6-tetrachloropyridine, 3,6-dichloropyridine-2-carboxylic acid, 2-hydroxyethylammonium-3,6-dichloropyridine-2-carboxylate, 2- butoxyethyl"3,5,6-trichloro-2-pyridyloxy"acetate, 3,5-dichloro-2,4,6- trifluoropyridine, fluroxypyr (iso) methyl ester, 4-methylpyridine, and inorganic or organic compounds of mercury) 29334100 Levorphanol "INN" and its salts Free 0 29334910 Halogen derivatives of quinoline; quinolinecarboxylic acid derivatives 5,5 4 29334930 Dextromethorphan "INN" and its salts Free 0 & /en 388  Staging CN 2013 Description Base rate Notes category 29334990 Heterocyclic compounds with nitrogen hetero-atom[s] only, containing in the 6,5 4 structure a quinoline or isoquinoline ring-system, whether or not hydrogenated, but not further fused (excl. levorphanol "INN", dextromethorphan "INN", and their salts, halogen derivatives of quinoline, quinolinecarboxylic acid derivatives, and inorganic or organic compounds of mercury) 29335200 Malonylurea "barbituric acid" and its salts 6,5 4 29335310 Phenobarbital "INN", barbital "INN", and salts thereof Free 0 29335390 Allobarbital "INN", amobarbital "INN", butalbital "INN", butobarbital "INN", 6,5 4 cyclobarbital "INN", methylphenobarbital "INN", pentobarbital "INN", secbutabarbital "INN", secobarbital "INN" and vinylbital "INN", and salts thereof 29335400 Derivatives of malonylurea "barbituric acid" and salts thereof (excl. salts of 6,5 4 malonylurea) 29335500 Loprazolam "INN", mecloqualone "INN", methaqualone "INN" and zipeprol Free 0 "INN", and salts thereof 29335910 Diazinon "ISO" Free 0 29335920 1,4-Diazabicyclo[2.2.2]octane "triethylenediamine" Free 0 & /en 389  Staging CN 2013 Description Base rate Notes category 29335995 Heterocyclic compounds with nitrogen hetero-atom"s" only, containing a 6,5 4 pyrimidine ring, whether or not hydrogenated, or piperazine ring in the structure (excl. malonylurea "barbituric acid" and its derivatives, allobarbital "INN", amobarbital "INN", barbital (inn), butalbital (inn), butobarbital (inn), cyclobarbital (inn), methylphenobarbital (inn), pentobarbital (inn), phenobarbital (inn), secbutabarbital (inn), secobarbital (inn), vinylbital (inn), loprazolam (inn), mecloqualone (inn), methaqualone (inn) and zipeprol (inn), and salts thereof, and diazinon (iso) and 1,4-diazabicyclo[2.2.2]octane "triethylenediamine") 29336100 Melamine 6,5 4 29336910 Atrazine "ISO"; propazine "ISO"; simazine "ISO"; hexahydro-1,3,5-trinitro-1,3,5- 5,5 4 triazine "hexogen, trimethylenetrinitramine" 29336940 Methenamine (INN) (hexamethylenetetramine); 2,6-Di-tert-butyl-4-[4,6- Free 0 bis(octylthio)-1,3,5-triazine-2-ylamino]phenol 29336980 Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused 6,5 4 triazine ring, whether or not hydrogenated, in the structure (excl. melamine, atrazine "ISO", propazine "ISO", simazine "ISO", hexahydro-1,3,5-trinitro-1,3,5- triazine "hexogen, trimethylenetrinitramine", methenamine [inn] "hexamethylenetetramine" and 2,6-di-tert-butyl-4-[4,6-bis"octylthio"-1,3,5-triazine- 2-ylamino]phenol) 29337100 6-Hexanelactam "epsilon-caprolactam" 6,5 4 29337200 Clobazam "INN" and methyprylon "INN" Free 0 & /en 390  Staging CN 2013 Description Base rate Notes category 29337900 Lactams (excl. 6-hexanelactam "epsilon-caprolactam", clobazam "INN", 6,5 4 methyprylon "INN", and inorganic or organic compounds of mercury) 29339110 Chlorodiazepoxide "INN" Free 0 29339190 Alprazolam "INN", camazepam "INN", clonazepam "INN", clorazepate, 6,5 4 delorazepam "INN", diazepam "INN", estazolam "INN", ethyl loflazepate "INN", fludiazepam "INN", flunitrazepam "INN", flurazepam "INN", halazepam "INN", lorazepam "INN", lormetazepam "INN", mazindol (inn), medazepam (inn), midazolam (inn), nimetazepam (inn), nitrazepam (inn), nordazepam (inn), oxazepam (inn), pinazepam (inn), prazepam (inn), pyrovalerone (inn), temazepam (inn), tetrazepam (inn) and triazolam (inn), salts thereof, and salts of chlordiazepoxide (inn) 29339920 Indole, 3-methylindole "skatole", 6-allyl-6,7-dihydro-5H-dibenz"c,e"azepine 5,5 4 "azapetine", phenindamine "INN" and their salts; imipramine hydrochloride "INNM" 29339950 2,4-Di-tert-butyl-6-"5-chlorobenzotriazol-2-yl"phenol Free 0 & /en 391  Staging CN 2013 Description Base rate Notes category 29339980 Heterocyclic compounds with nitrogen hetero-atom[s] only (excl. those containing 6,5 4 an unfused pyrazole, imidazole, pyridine or triazine ring, whether or not hydrogenated, a quinoline or isoquinoline ring-system, not further fused, whether or not hydrogenate, or piperazine ring in the structure, lactams, alprazolam (inn), camazepam (inn), chlordiazepoxide (inn), clonazepam (inn), clorazepate, delorazepam (inn), diazepam (inn), estazolam (inn), ethyl loflazepate (inn), fludiazepam (inn), flunitrazepam (inn), flurazepam (inn), halazepam (inn), lorazepam (inn), lormetazepam (inn), mazindol (inn), medazepam (inn), midazolam (inn), nimetazepam (inn), nitrazepam (inn), nordazepam (inn), oxazepam (inn), pinazepam (inn), prazepam (inn), pyrovalerone (inn), temazepam (inn), tetrazepam (inn), triazolam (inn), salts thereof, indole, 3-methylindole "skatole", 6-allyl-6,7- dihydro-5h-dibenz"c,e"azepine "azapetine", phenindamine (inn) and their salts, imipramine hydrochloride "innm", 2,4-di-tert-butyl-6-"5-chlorobenzotriazol-2- yl"phenol) 29341000 Heterocyclic compounds containing an unfused thiazole ring, whether or not 6,5 4 hydrogenated, in the structure 29342020 Di"benzothiazol-2-yl"disulphide; benzothiazol-2-thiol "mercaptobenzothiazole" and 6,5 4 its salts 29342080 Heterocyclic compounds containing in the structure a benzothiazole ring-system, 6,5 4 whether or not hydrogenated, but not further fused (excl. di"benzothiazol-2- yl"disulphide; benzothiazole-2-thiol "mercaptobenzothiazole" and its salts, and inorganic or organic compounds of mercury) & /en 392  Staging CN 2013 Description Base rate Notes category 29343010 Thiethylperazine "INN"; thioridazine "INN" and its salts Free 0 29343090 Heterocyclic compounds containing in the structure a phenothiazine ring-system, 6,5 4 whether or not hydrogenated, but not further fused (excl. thiethylperazine "INN", and thioridazine "INN" and its salts) 29349100 Aminorex "INN", brotizolam "INN", clotiazepam "INN", cloxazolam "INN", Free 0 dextromoramide "INN", haloxazolam "INN", ketazolam "INN", mesocarb "INN", oxazolam "INN", pemoline "INN", phendimetrazine "INN", phenmetrazine "INN" and sufentanil "INN", and salts the 29349960 Chlorprothixene (INN); thenalidine (INN) and its tartrates and maleates; Free 0 furazolidone (INN); 7-aminocephalosporanic acid; salts and esters of (6R,7R)-3- acetoxymethyl-7-[(R)-2-formyloxy-2-phenylacetamido]-8- oxo-5-thia-1- azabicyclo[4.2.0]oct-2-ene-2-carboxylic acid; 1-[2-(1,3-dioxan-2-yl)ethyl]-2- methylpyridinium bromide & /en 393  Staging CN 2013 Description Base rate Notes category 29349990 Nucleic acids and their salts, whether or not chemically defined; heterocyclic 6,5 4 compounds (excl. those with oxygen or nitrogen hetero-atom"s" only, compounds containing in the structure an unfused thiazole ring or a benzothiazole or phenothiazine ring-system or further fused, aminorex (inn), brotizolam (inn), clotiazepam (inn), cloxazolam (inn), dextromoramide (inn), haloxazolam (inn), ketazolam (inn), mesocarb (inn), oxazolam (inn), pemoline (inn), phendimetrazine (inn), phenmetrazine (inn), sufentanil (inn), salts thereof, chlorpothixene (inn), thenalidine (inn) and its tartrates and maleates, furazolidone (inn), 7- aminocephalosporanic acid, salts and esters of "6r, 7r"-3-acetoxymethyl-7-["r"-2- formyloxy-2-phenylacetamido]-8-oxo-5-thia-1-azabicyclo[4.2.0]oct-2-ene-2- carboxylic acid, 1-[2-"1,3-dioxan-2-yl"ethyl]-2-methylpyridinium bromide, and inorganic or organic compounds of mercury) 29350030 3-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo-1H,3H-naphtho[1,8- Free 0 cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-sulphonamide; metosulam (ISO) 29350090 Sulphonamides (excl. 3-{1-[7-"hexadecylsulphonylamino"-1H-indole-3-yl]-3-oxo- 6,5 4 1H, 3H-naphtho[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-sulphonamide and metosulam "ISO") 29362100 Vitamins A and their derivatives, used primarily as vitamins Free 0 29362200 Vitamin B1 and its derivatives, used primarily as vitamins Free 0 29362300 Vitamin B2 and its derivatives, used primarily as vitamins Free 0 & /en 394  Staging CN 2013 Description Base rate Notes category 29362400 D-Pantothenic or DL-pantothenic acid "Vitamin B3 or B5" and their derivatives, Free 0 used primarily as vitamins 29362500 Vitamin B6 and its derivatives, used primarily as vitamins Free 0 29362600 Vitamin B12 and its derivatives, used primarily as vitamins Free 0 29362700 Vitamin C and its derivatives, used primarily as vitamins Free 0 29362800 Vitamin E and its derivatives, used primarily as vitamins Free 0 29362900 Vitamins and their derivatives, used primarily as vitamins, unmixed (excl. vitamins Free 0 A, B1, B2, B3, B5, B6, B12, C, E and their derivatives) 29369000 Provitamins and mixtures of vitamins, of provitamins or of concentrates, whether or Free 0 not in any solvent, and natural concentrates 29371100 Somatropin, its derivatives and structural analogues, used primarily as hormones Free 0 29371200 Insulin and its salts, used primarily as hormones Free 0 29371900 Polypeptide hormones, protein hormones and glycoprotein hormones, their Free 0 derivatives and structural analogues, used primarily as hormones (excl. somatropin, its derivatives and structural analogues, and insulin and its salts) 29372100 Cortisone, hydrocortisone, prednisone "dehydrocortisone" and prednisolone Free 0 "dehydrohydrocortisone" & /en 395  Staging CN 2013 Description Base rate Notes category 29372200 Halogenated derivatives of corticosteroidal hormones Free 0 29372300 Oestrogens and progestogens Free 0 29372900 Steroidal hormones, their derivatives and structural analogues, used primarily as Free 0 hormones (excl. cortisone, hydrocortisone, prednisone "dehydrocortisone", prednisolone "dehydrohydrocortisone", halogenated derivatives of corticosteroidal hormones, oestrogens and progestogens) 29375000 Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural Free 0 analogues, used primarily as hormones 29379000 Hormones, natural or reproduced by synthesis; derivatives and structural analogues Free 0 thereof, used primarily as hormones (excl. polypeptide hormones, protein hormones, glycoprotein hormones, steroidal hormones, catecholamine hormones, prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues, and amino-acid derivatives, and products of 3002 10) 29381000 Rutoside "rutin" and its derivatives 6,5 4 29389010 Digitalis glycosides 6 4 29389030 Glycyrrhizic acid and glycyrrhizates 5,7 4 & /en 396  Staging CN 2013 Description Base rate Notes category 29389090 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and 6,5 4 other derivatives (excl. rutoside "rutin" and its derivatives, digitalis glycosides, glycyrrhizic acid and glycyrrhizates) 29391100 Concentrates of poppy straw; buprenorphine "INN", codeine, dihydrocodeine Free 0 "INN", ethylmorphine, etorphine "INN", heroin, hydrocodone "INN", hydromorphone "INN", morphine, nicomorphine "INN", oxycodone "INN", oxymorphone "INN", pholcodine "INN", thebacon "INN" and thebaine; salts thereof 29391900 Alkaloids of opium and their derivatives, and salts thereof (excl. concentrates of Free 0 poppy straw; buprenorphine "INN", codeine, dihydrocodeine "INN", ethylmorphine, etorphine "INN", heroin, hydrocodone "INN", hydromorphone "INN", morphine, nicomorphine "INN » , oxycodone (inn), oxymorphone (inn), pholcodine (inn), thebacon (inn) and thebaine, and salts thereof) 29392000 Alkaloids of cinchona and their derivatives; salts thereof Free 0 29393000 Caffeine and its salts Free 0 29394100 Ephedrine and its salts Free 0 29394200 Pseudoephedrine "INN" and its salts Free 0 29394300 Cathine "INN" and its salts Free 0 29394400 Norephedrine and its salts Free 0 & /en 397  Staging CN 2013 Description Base rate Notes category 29394900 Ephedrines and their salts (excl. ephedrine, pseudoephedrine "INN", cathine "INN", Free 0 norephedrine, and their salts) 29395100 Fenetylline "INN" and its salts Free 0 29395900 Theophylline and aminophylline "theophylline-ethylenediamine" and their Free 0 derivatives, and salts thereof (excl. fenetylline "INN" and its salts) 29396100 Ergometrine "INN" and its salts Free 0 29396200 Ergotamine "INN" and its salts Free 0 29396300 Lysergic acid and its salts Free 0 29396900 Alkaloids of rye ergot and their derivatives; salts thereof (excl. lysergic acid, Free 0 ergotamine and ergometrine, and their salts) 29399100 Cocaine, ecgonine, levometamfetamine, metamfetamine "INN", metamfetamine Free 0 racemate, and salts, esters and other derivatives thereof 29399900 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, Free 0 esters and other derivatives (excl. alkaloids of opium, alkaloids of cinchons, theophylline, aminophylline "theophylline-ethylenediamine" alkaloids of rye ergot and their salts and derivatives, cocaine, ecgonine, levometamfetamine, metamfetamine (inn), metamfetamine racemate, and salts, esters and other derivatives thereof caffeine and ephedrines, and their salts) & /en 398  Staging CN 2013 Description Base rate Notes category 29400000 Sugars, chemically pure (excl. sucrose, lactose, maltose, glucose and fructose); 6,5 4 sugar ethers, sugar acetals and sugar esters, and their salts (excl. natural or reproduced by synthesis, provitamins, vitamins, hormones, glycosides, vegetable alkaloids and their salts, ethers, esters and other derivatives) 29411000 Penicillins and their derivatives with a penicillanic acid structure; salts thereof Free 0 29412030 Dihydrostreptomycin, its salts, esters and hydrates 5,3 4 29412080 Streptomycins and their derivatives; salts thereof (excl. dihydrostreptomycin and its Free 0 salts, esters and hydrates) 29413000 Tetracyclines and their derivatives; salts thereof Free 0 29414000 Chloramphenicol and its derivatives; salts thereof Free 0 29415000 Erythromycin and its derivatives; salts thereof Free 0 29419000 Antibiotics (excl. penicillins and their derivatives with a penicillanic acid structure, Free 0 salts thereof, streptomycins, tetracyclines, chloramphenicol and erythromycin, their derivatives and salts thereof) 29420000 Separate chemically defined organic compounds, n.e.s. 6,5 4 30012010 Extracts of glands or other organs or of their secretions, of human origin, for Free 0 organo-therapeutic uses & /en 399  Staging CN 2013 Description Base rate Notes category 30012090 Extracts of glands or other organs or of their secretions, of animals, for organo- Free 0 therapeutic uses 30019020 Dried glands and other organs for organo-therapeutic uses, whether or not Free 0 powdered, and other substances of human origin prepared for therapeutic or prophylactic uses, n.e.s. 30019091 Heparin and its salts Free 0 30019098 Dried glands and other organs for organo-therapeutic uses, whether or not Free 0 powdered, and other substances of animal origin prepared for therapeutic or prophylactic uses, n.e.s. (excl. heparin and its salts) 30021010 Antisera Free 0 30021091 Haemoglobin, blood globulins and serum globulins Free 0 30021098 Blood fractions and immunological products, whether or not modified or obtained Free 0 by means of biotechnological processes (excl. antisera, haemoglobin, blood globulins and serum globulins) 30022000 Vaccines for human medicine Free 0 30023000 Vaccines for veterinary medicine Free 0 30029010 Human blood Free 0 & /en 400  Staging CN 2013 Description Base rate Notes category 30029030 Animal blood prepared for therapeutic, prophylactic or diagnostic uses Free 0 30029050 Cultures of micro-organisms (excl. yeasts) Free 0 30029090 Toxins and similar products, e.g. plasmodia (excl. vaccines and cultures of micro- Free 0 organisms) 30031000 Medicaments containing penicillins or derivatives thereof with a penicillanic acid Free 0 structure, or streptomycins or derivatives thereof, not in measured doses or put up for retail sale 30032000 Medicaments containing antibiotics, not in measured doses or put up for retail sale Free 0 (excl. medicaments containing penicillins or derivatives thereof with a penicillanic acid structure, or streptomycins or derivatives thereof) 30033100 Medicaments containing insulin, not in measured doses or put up for retail sale Free 0 30033900 Medicaments containing hormones or steroids used as hormones, not containing Free 0 antibiotics, not in measured doses or put up for retail sale (excl. those containing insulin) 30034020 Medicaments containing ephedrine or its salts, not containing hormones, steroids Free 0 used as hormones or antibiotics, not in measured doses or put up for retail sale & /en 401  Staging CN 2013 Description Base rate Notes category 30034030 Medicaments containing pseudoephedrine (INN) or its salts, not containing Free 0 hormones, steroids used as hormones or antibiotics, not in measured doses or put up for retail sale 30034040 Medicaments containing norephedrine or its salts, not containing hormones, Free 0 steroids used as hormones or antibiotics, not in measured doses or put up for retail sale 30034080 Medicaments containing alkaloids or derivatives thereof, not containing hormones, Free 0 steroids used as hormones or antibiotics, not in measured doses or put up for retail sale (excl. containing ephedrine, pseudoephedrine "INN", norephedrine or their salts) 30039000 Medicaments consisting of two or more constituents mixed together for therapeutic Free 0 or prophylactic uses, not in measured doses or put up for retail sale (excl. antibiotics containing hormones or steroids used as hormones, but not containing antibiotics, alkaloids or derivatives thereof, hormones or antibiotics or goods of heading 3002, 3005 or 3006) 30041000 Medicaments containing penicillins or derivatives thereof with a penicillanic acid Free 0 structure, or streptomycins or derivatives thereof, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale & /en 402  Staging CN 2013 Description Base rate Notes category 30042000 Medicaments containing antibiotics, put up in measured doses "incl. those in the Free 0 form of transdermal administration" or in forms or packings for retail sale (excl. medicaments containing penicillins or derivatives thereof with a penicillanic structure, or streptomycines or derivatives thereof) 30043100 Medicaments containing insulin but not antibiotics, put up in measured doses "incl. Free 0 those in the form of transdermal administration" or in forms or packings for retail sale 30043200 Medicaments containing corticosteroid hormones, their derivatives or structural Free 0 analogues but not antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale 30043900 Medicaments containing hormones or steroids used as hormones but not antibiotics, Free 0 put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale (excl. medicaments containing insulin or corticosteroid hormones, their derivatives or structural analogues) 30044020 Medicaments containing ephedrine or its salts, not containing hormones, steroids Free 0 used as hormones or antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale & /en 403  Staging CN 2013 Description Base rate Notes category 30044030 Medicaments containing pseudoephedrine (INN) or its salts, not containing Free 0 hormones, steroids used as hormones or antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale 30044040 Medicaments containing norephedrine or its salts, not containing hormones, Free 0 steroids used as hormones or antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale 30044080 Medicaments containing alkaloids or derivatives thereof, not containing hormones, Free 0 steroids used as hormones or antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale (excl. containing ephedrine, pseudoephedrine (inn), norephedrine or their salts) 30045000 Medicaments containing provitamins, vitamins, incl. natural concentrates and Free 0 derivatives thereof used primarily as vitamins, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale & /en 404  Staging CN 2013 Description Base rate Notes category 30049000 Medicaments consisting of mixed or unmixed products for therapeutic or Free 0 prophylactic purposes, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale (excl. medicaments containing antibiotic, medicaments containing hormones or steroids used as hormones, but not containing antibiotics, medicaments containing alkaloids or derivatives thereof but not containing hormones or antibiotics and medicaments containing provitamins, vitamins or derivatives thereof used as vitamins) 30051000 Adhesive dressings and other articles having an adhesive layer, impregnated or Free 0 covered with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes 30059010 Wadding and articles of wadding, impregnated or coated with pharmaceutical Free 0 substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 30059031 Gauze and articles of gauze, impregnated or covered with pharmaceutical Free 0 substances or put up for retail sale for medical, surgical, dental or veterinary purposes 30059050 Bandages and similar articles of textile materials, impregnated or covered with Free 0 pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes (excl. wadding, gauze and articles thereof, adhesive dressings and other articles having an adhesive layer) & /en 405  Staging CN 2013 Description Base rate Notes category 30059099 Bandages and similar articles impregnated or covered with pharmaceutical Free 0 substances or put up for retail sale for medical, surgical, dental or veterinary purposes (excl. those of textile materials, adhesive dressings and other articles having an adhesive layer) 30061010 Sterile surgical catgut Free 0 30061030 Sterile surgical or dental adhesion barriers, whether or not absorbable 6,5 0 30061090 Sterile suture materials, incl. sterile absorbable surgical or dental yarns (excl. Free 0 catgut); sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics 30062000 Reagents for determining blood groups or blood factors Free 0 30063000 Opacifying preparations for x-ray examinations; diagnostic reagents for Free 0 administration to patients 30064000 Dental cements and other dental fillings; bone reconstruction cements Free 0 30065000 First-aid boxes and kits Free 0 30066000 Chemical contraceptive preparations based on hormones, prostaglandins, Free 0 thromboxanes, leukotrienes, derivatives and structural analogues thereof or on spermicides & /en 406  Staging CN 2013 Description Base rate Notes category 30067000 Gel preparations designed to be used in human or veterinary medicine as a lubricant 6,5 0 for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments 30069100 Appliances identifiable for ostomy use 6,5 0 30069200 Waste pharmaceuticals Free 0 31010000 Animal or vegetable fertilisers, whether or not mixed together or chemically Free 0 treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products (excl. those in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) 31021010 Urea, whether or not in aqueous solution, containing > 45 % nitrogen in relation to 6,5 4 the weight of the dry product (excl. that in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) 31021090 Urea, whether or not in aqueous solution, containing ≤ 45 % by weight of nitrogen 6,5 4 on the dry anhydrous product (excl. goods of this Chapter in tablets or similar forms or in packages of a gross weight of ≤ 10 kg) 31022100 Ammonium sulphate (excl. that in pellet or similar forms, or in packages with a 6,5 4 gross weight of ≤ 10 kg) & /en 407  Staging CN 2013 Description Base rate Notes category 31022900 Double salts and mixtures of ammonium sulphate and ammonium nitrate (excl. 6,5 4 goods of this Chapter in tablets or similar forms or in packages of a gross weight of ≤ 10 kg) 31023010 Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight 6,5 4 of ≤ 10 kg) 31023090 Ammonium nitrate (excl. that in aqueous solution, in pellet or similar forms, or in 6,5 4 packages with a gross weight of ≤ 10 kg) 31024010 Mixtures of ammonium nitrate with calcium carbonate or other inorganic non- 6,5 4 fertilising substances, for use as fertilisers, containing ≤ 28 % nitrogen by weight (excl. those in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) 31024090 Mixtures of ammonium nitrate with calcium carbonate or other inorganic non- 6,5 4 fertilising substances, for use as fertilisers, containing > 28 % nitrogen by weight (excl. those in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) 31025010 Natural sodium nitrate (excl. that in pellet or similar forms, or in packages with a Free 0 gross weight of ≤ 10 kg) 31025090 Sodium nitrate (excl. natural sodium nitrate and sodium nitrate in pellet or similar 6,5 4 forms, or in packages with a gross weight of ≤ 10 kg) & /en 408  Staging CN 2013 Description Base rate Notes category 31026000 Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in 6,5 4 pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) 31028000 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. 6,5 4 those in packages with a gross weight of ≤ 10 kg) 31029000 Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; 6,5 4 ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages ≤ 10 kg) 31031010 Superphosphates containing > 35 by weight of diphosphorus pentoxide (excl. such 4,8 4 products in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31031090 Superphosphates (excl. such products containing > 35 by weight of diphosphorus 4,8 4 pentoxide, or in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31039000 Mineral or chemical phosphatic fertilisers (excl. superphosphates, those in pellet or Free 0 similar forms, or in packages with a gross weight of ≤ 10 kg) & /en 409  Staging CN 2013 Description Base rate Notes category 31042010 Potassium chloride containing ≤ 40 % potassium monoxide in relation to the weight Free 0 of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31042050 Potassium chloride containing > 40 % but ≤ 62 % potassium monoxide in relation Free 0 to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31042090 Potassium chloride containing > 62 % potassium monoxide in relation to the weight Free 0 of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31043000 Potassium sulphate (excl. that in tablets or similar forms, or in packages with a Free 0 gross weight of ≤ 10 kg) 31049000 Carnallite, sylvite and other crude natural potassium salts, potassium magnesium Free 0 sulphate and mixtures of potassic fertilisers, e.g. mixtures of potassium chloride and potassium sulphate (excl. those in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31051000 Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar 6,5 4 forms, or in packages with a gross weight of ≤ 10 kg & /en 410  Staging CN 2013 Description Base rate Notes category 31052010 Mineral or chemical fertilisers containing phosphorus and potassium, with a 6,5 4 nitrogen content > 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31052090 Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with 6,5 4 a nitrogen content ≤ 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31053000 Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in 6,5 4 tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31054000 Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or 6,5 4 not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31055100 Mineral or chemical fertilisers containing nitrates and phosphates (excl. ammonium 6,5 4 dihydrogenorthophosphate "Monoammonium phosphate", diammonium hydrogenorthophosphate "Diammonium phosphate", and those in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) & /en 411  Staging CN 2013 Description Base rate Notes category 31055900 Mineral or chemical fertilisers containing the two fertilising elements nitrogen 6,5 4 (excl. nitrate) and phosphorus but not nitrates (excl. ammonium dihydrogenorthophosphate "monoammonium phosphate", diammonium hydrogenorthophosphate "diammonium phosphate" in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31056000 Mineral or chemical fertilisers containing the two fertilising elements phosphorus 3,2 0 and potassium (excl. those in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31059010 Natural potassium sodium nitrate consisting of natural mixtures of sodium nitrate Free 0 and potassium nitrate, containing ≤ 44 % potassium nitrate and ≤ 16,3 % nitrogen in relation to the weight of the dry product (excl. those in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) 31059091 Mineral or chemical fertilisers containing the two fertilising elements nitrogen and 6,5 4 potassium, or one principal fertilising substance only, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing > 10 % nitrogen 31059099 Mineral or chemical fertilisers containing the two fertilising elements nitrogen and 3,2 0 potassium, or one main fertilising element, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content ≤ 10 % & /en 412  Staging CN 2013 Description Base rate Notes category 32011000 Quebracho extract Free 0 32012000 Wattle extract 6,5 4 32019020 Sumach, valonea, oak or chestnut extract 5,8 4 32019090 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other 5,3 4 derivatives (excl. quebracho extract, wattle extract, oak extract, chestnut extract, sumach extract and valonia extract) 32021000 Synthetic organic tanning substances 5,3 4 32029000 Inorganic tanning substances; tanning preparations, whether or not containing 5,3 4 natural tanning substances; enzymatic preparations for pre-tanning 32030010 Dyes of vegetable origin, incl. dye extracts, whether or not chemically defined; Free 0 preparations based on dyes of vegetable origin of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 32030090 Dyes of animal origin, incl. dye extracts but excl. animal black, whether or not 2,5 0 chemically defined; preparations based on dyes of animal origin of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) & /en 413  Staging CN 2013 Description Base rate Notes category 32041100 Synthetic organic disperse dyes; preparations based on synthetic organic disperse 6,5 4 dyes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 32041200 Synthetic organic acid dyes, whether or not metallised, and synthetic organic 6,5 4 mordant dyes; preparations based on synthetic organic acid or mordant dyes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 32041300 Basic synthetic organic dyes; preparations based on basic synthetic organic dyes of 6,5 4 a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 32041400 Direct synthetic organic dyes; preparations based on direct synthetic organic dyes 6,5 4 of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 32041500 Synthetic organic vat dyes, incl. those usable in that state as pigments; preparations 6,5 4 based on synthetic organic vat dyes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) & /en 414  Staging CN 2013 Description Base rate Notes category 32041600 Synthetic organic reactive dyes; preparations based on synthetic organic reactive 6,5 4 dyes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 32041700 Synthetic organic pigments; preparations based on synthetic organic pigments of a 6,5 4 kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 32041900 Synthetic organic colouring matter (excl. disperse dyes, acid dyes, mordant dyes, 6,5 4 basic dyes, direct dyes, vat dyes and reactive dyes and organic pigments); preparations of the kind used for colouring any materials or for the production of prepared colours, based thereon (excl. preparations in heading 3207, 3208, 3209, 3210, 3212, 3213 and 3215); mixtures of colouring matter in subheading 3204.11 to 3204.19 32042000 Synthetic organic products of a kind used as fluorescent brightening agents, 6 4 whether or not chemically defined 32049000 Synthetic organic products of a kind used as luminophores, whether or not 6,5 4 chemically defined 32050000 Colour lakes (other than Chinese or Japanese lacquer and paints); preparations 6,5 4 based on colour lakes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) & /en 415  Staging CN 2013 Description Base rate Notes category 32061100 Pigments and preparations based on titanium dioxide of a kind used for colouring 6 4 any material or produce colorant preparations, containing ≥ 80 % by weight of titanium dioxide calculated on the dry matter (excl. preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 and 3215) 32061900 Pigments and preparations based on titanium dioxide of a kind used for colouring 6,5 4 any material or produce colorant preparations, containing < 80 % by weight of titanium dioxide calculated on the dry matter (excl. preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 and 3215) 32062000 Pigments and preparations of a kind used for colouring any material or used as 6,5 4 ingredients in the manufacture of colouring preparations based on chromium compounds (excl. preparations of headings 3207, 3208, 3209, 3210, 3212, 3213 and 3215) 32064100 Ultramarine and preparations based thereon of a kind used for colouring any 6,5 4 material or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 32064200 Lithopone and other pigments and preparations based on zinc sulphide of a kind 6,5 4 used for colouring any material or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) & /en 416  Staging CN 2013 Description Base rate Notes category 32064910 Magnetite, fine-ground 4,9 0 32064970 Inorganic or mineral colouring matter, n.e.s.; preparations based on inorganic or 6,5 4 mineral colouring matter of a kind used for colouring any material or produce colorant preparations, n.e.s. (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215, inorganic products of a kind used as liminophores and magnetite) 32065000 Inorganic products of a kind used as luminophores, whether or not chemically 5,3 4 defined 32071000 Prepared pigments, prepared opacifiers, prepared colours and similar preparations 6,5 4 of a kind used in the ceramic, enamelling or glass industry 32072010 Engobes "slips" 5,3 4 32072090 Vitrifiable enamels and glazes and similar preparations (excl. englobes) 6,3 4 32073000 Liquid lustres and similar preparations of the kind used in the ceramic, enamelling 5,3 4 or glass industry 32074040 Glass in the form of flakes of a length of ≥ 0,1 mm but ≤ 3,5 mm and of a thickness Free 0 of ≥ 2 micrometres but ≤ 5 micrometres and glass in the form of powder or granules, containing by weight ≥ 99 % of silicon dioxide (excl. enamel glass) & /en 417  Staging CN 2013 Description Base rate Notes category 32074085 Glass frit and other glass in the form of powder, granules or flakes (excl. glass in 3,7 0 the form of flakes of a length of ≥ 0,1 mm but ≤ 3,5 mm and of a thickness of ≥ 2 but ≤ 5 micrometres and glass in the form of powder or granules containing by weight ≥ 99 % of silicon dioxide) 32081010 Polyester-based solutions in volatile organic solvents, containing > 50 % solvent by 6,5 4 weight 32081090 Paints and varnishes, incl. enamels and lacquers, based on polyesters, dispersed or 6,5 4 dissolved in a non-aqueous medium 32082010 Solutions based on acrylic or vinyl polymers in volatile organic solvents, 6,5 4 containing > 50 % solvent by weight 32082090 Paints and varnishes, incl. enamels and lacquers, based on acrylic or vinyl 6,5 4 polymers, dispersed or dissolved in a non-aqueous medium 32089011 Polyurethane of 2,2'-"tert-butylimino"diethanol and 4,4'-methylenedicyclohexyl Free 0 diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight ≥ 48 %, but < 50 % of polymer 32089013 Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N- Free 0 dimethylacetamide, containing by weight ≥ 48 %, but < 50 % of polymer & /en 418  Staging CN 2013 Description Base rate Notes category 32089019 Solutions of products of headings 3901 to 3913 in volatile organic solvents, 6,5 4 containing > 50 % solvent by weight (excl. polyesters, acrylic or vinyl polymers and collodion, and polyurethane of 2,2'-"tert-butylimino"diethanol and 4,4'- methylenedicyclohexyl diisocyanate and copolymer of p-cresol and divinylbenzene, both in the form of a solution in n,n-dimethylacetamide, containing by weight ≥ 48 % of polymer) 32089091 Paints and varnishes, incl. enamels and lacquers, based on synthetic polymers, 6,5 4 dispersed or dissolved in a non-aqueous medium (excl. those based on polyesters and acrylic or vinyl polymers) 32089099 Paints and varnishes, incl. enamels and lacquers, based on chemically modified 6,5 4 natural polymers, dispersed or dissolved in a non-aqueous medium 32091000 Paints and varnishes, incl. enamels and lacquers, based on acrylic or vinyl 6,5 4 polymers, dispersed or dissolved in an aqueous medium 32099000 Paints and varnishes, incl. enamels and lacquers, based on synthetic or chemically 6,5 4 modified natural polymers, dispersed or dissolved in an aqueous medium (excl. those based on acrylic or vinyl polymers) 32100010 Oil paints and varnishes, incl. enamels and lacquers 6,5 4 & /en 419  Staging CN 2013 Description Base rate Notes category 32100090 Paints and varnishes, incl. enamels, lacquers and distempers (excl. those based on 6,5 4 synthetic polymers or chemically modified natural polymers, oil paints and varnishes, incl. enamels and lacquers); prepared water pigments of a kind used for finishing leather 32110000 Prepared driers 6,5 4 32121000 Stamping foils of a kind used in the printing of book bindings or hatband leather 6,5 4 32129000 Pigments, incl. metallic powders and flakes, dispersed in non-aqueous media, in 6,5 4 liquid or paste form, of a kind used in the manufacture of paints; colorants and other colouring matter, n.e.s. put up for retail sale 32131000 Sets of artist's, student's or signboard painter's colours, modifying tints, amusement 6,5 4 colours and the like, in tablets, tubes, jars, bottles, pans or similar packages 32139000 Artist's, student's or signboard painter's colours, modifying tints, amusement 6,5 4 colours and the like, in tablets, tubes, jars, bottles, pans or similar packages (excl. those in sets) 32141010 Glaziers' putty, grafting putty, resin cements, caulking compounds and other 5 4 mastics 32141090 Painter's fillings 5 4 & /en 420  Staging CN 2013 Description Base rate Notes category 32149000 Non-refractory surfacing preparations for facades, inside walls, floors, ceilings and 5 4 the like 32151100 Black printing ink, whether or not concentrated or solid 6,5 4 32151900 Printing ink, whether or not concentrated or solid (excl. black ink) 6,5 4 32159000 Ink, whether or not concentrated or solid (excl. printing ink) 6,5 4 33011210 Terpenic oils of sweet and bitter orange, incl. concretes and absolutes (excl. orange- 7 0 flower oil) 33011290 Terpeneless oils of sweet and bitter orange, incl. concretes and absolutes (excl. 4,4 0 orange-flower oil) 33011310 Terpenic essential oils of lemon, incl. concretes and absolutes 7 0 33011390 Terpeneless oils of lemon, incl. concretes and absolutes 4,4 0 33011920 Terpenic essential oils of citrus fruit, incl. concretes and absolutes (excl. those of 7 0 seet and bitter orange and lemon) 33011980 Terpeneless essential oils of citrus fruit, incl. concretes and absolutes (excl. those of 4,4 0 sweet and bitter orange and lemon) 33012410 Terpenic oils of peppermint "Mentha piperita", incl. concretes and absolutes Free 0 33012490 Terpeneless oils of peppermint "Mentha piperita", incl. concretes and absolutes 2,9 0 & /en 421  Staging CN 2013 Description Base rate Notes category 33012510 Terpenic oils of mints, incl. concretes and absolutes (excl. those of peppermint Free 0 "Mentha piperita") 33012590 Terpeneless oils of mints, incl. concretes and absolutes (excl. those of peppermint 2,9 0 "Mentha piperita") 33012911 Terpenic oils of clove, niaouli and ylang-ylang, incl. concretes and absolutes Free 0 33012931 Terpeneless oils of clove, niaouli and ylang-ylang, incl. concretes and absolutes 2,9 0 33012941 Essential oils, not deterpenated, incl. concretes and absolutes (except of citrus fruit, Free 0 mint, clove, niaouli and ylang-ylang) 33012971 Terpeneless oils of geranium, jasmine and vetiver, incl. concretes and absolutes 2,3 0 33012979 Terpeneless oils of lavender or of lavandin, incl. concretes and absolutes 2,9 0 33012991 Terpeneless essential oils, incl. concretes and absolutes (excl. of citrus fruit, 2,9 0 geranium, jasmine, lavender or of lavandin, mint, vetiver, clove, niaouli and ylang- ylang) 33013000 Resinoids 2 0 33019010 Terpenic by-products of the deterpenation of essential oils 2,3 0 33019021 Extracted oleoresins of liquorice and hops 3,2 0 & /en 422  Staging CN 2013 Description Base rate Notes category 33019030 Extracted oleoresins of quassia wood, aloe, manna and other plants (excl. vanilla, Free 0 liquorice and hops) 33019090 Concentrates of essential oils in fats, fixed oils, waxes or the like, obtained by 3 0 enfleurage or maceration; aqueous distillates and aqueous solutions of essential oils 33021010 Preparations based on odoriferous substances, containing all flavouring agents 17,3 MIN 1 EUR/ % 0 characterizing a beverage, of an actual alcoholic strength of > 0,5 % vol, of a kind vol/hl used in the drink industries 33021021 Preparations based on odoriferous substances, containing all flavouring agents 12,8 0 characterizing a beverage, containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, < 1,5 % milkfat, < 5 % sucrose or isoglucose, < 5 % glucose or < 5 % starch, of a kind used in the drink industries (excl. of an actual alcoholic strength of > 0,5 % vol) 33021029 Preparations based on odoriferous substances, containing all flavouring agents 9 + EA 10/OS ≥ PY characterizing a beverage, containing, by weight, ≥ 1,5 % milkfat, ≥ 5 % sucrose or 70 % isoglucose, ≥ 5 % glucose or ≥ 5 % starch, of a kind used in the drink industries (excl. of an actual alcoholic strength of > 0,5 % vol) & /en 423  Staging CN 2013 Description Base rate Notes category 33021040 Mixtures of odoriferous substances and mixtures, incl. alcoholic solutions, with a Free 0 basis of one or more of these substances, of a kind used as raw materials in the drink industries, and preparations based on odoriferous substances of a kind used in the drink industries (excl. those containing all flavouring agents characterizing a beverage) 33021090 Mixtures of odoriferous substances and mixtures, incl. alcoholic solutions, with a Free 0 basis of one or more of these substances, of a kind used as raw materials in the food industries 33029010 Mixtures of odoriferous substances and mixtures based on one or more of these Free 0 substances, of a kind used as raw materials in industry, as alcoholic solutions (excl. the food and drink industries) 33029090 Mixtures of odoriferous substances and mixtures based on one or more of these Free 0 substances, of a kind used as raw materials in industry (excl. the food and drink industries and alcoholic solutions) 33030010 Perfumes (excl. aftershave lotions and personal deodorants) Free 0 33030090 Toilet waters (excl. aftershave lotions, deodorants and hair lotions) Free 0 33041000 Lip make-up preparations Free 0 & /en 424  Staging CN 2013 Description Base rate Notes category 33042000 Eye make-up preparations Free 0 33043000 Manicure or pedicure preparations Free 0 33049100 Make-up or skin care powders, incl. baby powders, whether or not compressed Free 0 (excl. medicaments) 33049900 Beauty or make-up preparations and preparations for the care of the skin (other than Free 0 medicaments), incl. sunscreen or suntan preparations (excl. medicaments, lip and eye make-up preparations, manicure or pedicure preparations and make-up or skin care powders, incl. baby powders) 33051000 Shampoos Free 0 33052000 Preparations for permanent waving or straightening Free 0 33053000 Hair lacquers Free 0 33059000 Preparations for use on the hair (excl. shampoos, preparations for permanent Free 0 waving or straightening and hair lacquers) 33061000 Dentifrices, incl. those used by dental practitioners Free 0 33062000 Yarn used to clean between the teeth "dental floss", in individual retail packages 4 0 33069000 Preparations for oral or dental hygiene, incl. denture fixative pastes and powders Free 0 (excl. dentifrices and yarn used to clean between the teeth "dental floss") & /en 425  Staging CN 2013 Description Base rate Notes category 33071000 Shaving preparations, incl. pre-shave and aftershave products 6,5 4 33072000 Personal deodorants and antiperspirants 6,5 4 33073000 Perfumed bath salts and other bath and shower preparations 6,5 4 33074100 "Agarbatti" and other odoriferous preparations which operate by burning 6,5 4 33074900 Preparations for perfuming or deodorising rooms, incl. odoriferous preparations 6,5 4 used during religious rites (excl. agarbatti and other odoriferous preparations which operate by burning) 33079000 Depilatories and other perfumery, toilet or cosmetic preparations, n.e.s. 6,5 4 34011100 Soap and organic surface-active products and preparations, in the form of bars, Free 0 cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent, for toilet use, incl. medicated products 34011900 Soap and organic surface-active products and preparations, in the form of bars, Free 0 cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent (excl. those for toilet use, incl. medicated products) 34012010 Soap in the form of flakes, granules or powders Free 0 34012090 Soap in paste form "soft soap" or in aqueous solution "liquid soap" Free 0 & /en 426  Staging CN 2013 Description Base rate Notes category 34013000 Organic surface-active products and preparations for washing the skin, in the form 4 0 of liquid or cream and put up for retail sale, whether or not containing soap 34021110 Aqueous solution containing by weight ≥ 30 % but ≤ 50 % of disodium Free 0 alkyl[oxydi"benzenesulphonate"] (excl. soaps) 34021190 Anionic organic surface-active agents, whether or not put up for retail sale (excl. 4 0 soaps and aqueous solution containing by weight ≥ 30 % but ≤ 50 % of disodium alkyl[oxydi"benzenesulphonate"]) 34021200 Cationic organic surface-active agents, whether or not put up for retail sale (excl. 4 0 soap) 34021300 Non-ionic organic surface-active agents, whether or not put up for retail sale (excl. 4 0 soap) 34021900 Organic surface-active agents, whether or not put up for retail sale (excl. anionic, 4 0 cationic or non-ionic agents and soap) 34022020 Surface-active preparations put up for retail sale (excl. organic surface-active 4 0 preparations in the form of bars, cakes, moulded pieces or shapes, and organic surface-active products and preparations for washing the skin in the form of liquid or cream) & /en 427  Staging CN 2013 Description Base rate Notes category 34022090 Washing preparations, incl. auxiliary washing preparations and cleaning 4 0 preparations put up for retail sale (excl. organic surface-active agents, soap and surface-active preparations, and products and preparations for washing the skin in the form of liquid or cream) 34029010 Surface-active preparations (excl. those put up for retail sale, organic surface-active 4 0 preparations in the form of bars, cakes, moulded pieces or shapes, and products and preparations for washing the skin in the form of liquid or cream) 34029090 Washing preparations, incl. auxiliary washing preparations and cleaning 4 0 preparations (excl. those put up for retail sale, organic surface-active agents, soap and surface-active preparations and products and preparations for washing the skin in the form of liquid or cream) 34031100 Textile lubricant preparations and preparations of a kind used for the oil or grease 4,6 4 treatment of leather, furskins or other material containing petroleum oil or bituminous mineral oil (excl. preparations containing, as basic constituents, ≥ 70 % petroleum oil or bituminous mineral oil by weight) 34031910 Lubricant preparations, incl. cutting-oil preparations, bolt or nut release 6,5 4 preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants and containing, as non-basic constituents, ≥ 70 % petroleum oil or bituminous mineral oil by weight (excl. preparations for the treatment of textiles, leather, furskins and other materials) & /en 428  Staging CN 2013 Description Base rate Notes category 34031990 Lubricating preparations, incl. cutting-oil preparations, bolt or nut release 4,6 4 preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants, containing, by weight, < 70 % of petroleum oil or oil obtained from bituminous minerals (excl. preparations for the treatment of textile materials, leather, fur skins or other materials) 34039100 Textile lubricant preparations and preparations of a kind used for the oil or grease 4,6 4 treatment of leather, furskins or other material not containing petroleum oil or bituminous mineral oil 34039900 Lubricant preparations, incl. cutting-oil preparations, bolt or nut release 4,6 4 preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants but not containing petroleum oil or bituminous mineral oil (excl. preparations for the treatment of textiles, leather, furskins and other materials) 34042000 Poly"oxyethylene" [polyethylene glycol] waxes Free 0 34049000 Artificial waxes and prepared waxes (excl. poly"oxyethylene" [polyethylene glycol] Free 0 waxes) 34051000 Polishes, creams and similar preparations, for footwear or leather, whether or not in Free 0 the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations (excl. artificial and prepared waxes of heading 3404) & /en 429  Staging CN 2013 Description Base rate Notes category 34052000 Polishes, creams and similar preparations, for the maintenance of wooden furniture, Free 0 floors or other woodwork, whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations (excl. artificial and prepared waxes of heading 3404) 34053000 Polishes and similar preparations for coachwork, whether or not in the form of Free 0 paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations (excl. artificial and prepared waxes of heading 3404 and metal polishes) 34054000 Scouring pastes and powders and other scouring preparations, whether or not in the Free 0 form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations 34059010 Metal polishes, whether or not in the form of paper, wadding, felt, nonwovens, Free 0 cellular plastics or cellular rubber, impregnated, coated or covered with such preparations 34059090 Glass polishes, whether or not in the form of paper, wadding, felt, nonwovens, Free 0 cellular plastics or cellular rubber, impregnated, coated or covered with such preparations & /en 430  Staging CN 2013 Description Base rate Notes category 34060000 Candles, tapers and the like Free 0 34070000 Modelling pastes, incl. those put up for children's amusement; preparations known Free 0 as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster "of calcined gypsum or calcium sulphate" 35011010 Casein for the manufacture of artificial textile fibres Free 0 35011050 Casein for industrial uses (excl. the manufacture of foodstuffs or fodder and 3,2 0 artificial textile fibres) 35011090 Casein for the manufacture of foodstuffs and fodder and other types of casein (excl. 9 4 the manufacture of artificial textile fibres and other industrial uses) 35019010 Casein glues (excl. those put up for retail sale as glue and weighing net ≤ 1kg) 8,3 4 35019090 Caseinates and other casein derivatives 6,4 4 35021110 Egg albumin, dried "e.g. in sheets, scales, flakes, powder", unfit, or to be rendered Free 0 unfit, for human consumption 35021190 Egg albumin, dried "e.g. in sheets, scales, flakes, powder", fit for human 123,5EUR/100kg/net EG2 consumption & /en 431  Staging CN 2013 Description Base rate Notes category 35021910 Egg albumin, unfit, or to be rendered unfit, for human consumption (excl. dried Free 0 [e.g. in sheets, scales, flakes, powder]) 35021990 Egg albumin, fit for human consumption (excl. dried [e.g. in sheets, flakes, crystals, 16,7EUR/100kg/net EG2 powder]) 35022010 Milk albumin "lactalbumin", incl. concentrates of two or more whey proteins, Free 0 containing by weight > 80 % whey proteins, calculated on the dry matter, unfit, or to be rendered unfit, for human consumption 35022091 Milk albumin "lactalbumin", incl. concentrates of two or more whey proteins, 123,5EUR/100kg/net 7 containing by weight > 80 % whey proteins, calculated on the dry matter, fit for human consumption, dried "e.g. in sheets, scales, flakes, powder" 35022099 Milk albumin "lactalbumin", incl. concentrates of two or more whey proteins, 16,7EUR/100kg/net 7 containing by weight > 80 % whey proteins, calculated on the dry matter, fit for human consumption (excl. dried [e.g. in sheets, flakes, crystals, powder]) 35029020 Albumins, unfit, or to be rendered unfit, for human consumption (excl. egg albumin Free 0 and milk albumin [incl. concentrates of two or more whey proteins containing by weight > 80 % whey proteins, calculated on the dry matter]) & /en 432  Staging CN 2013 Description Base rate Notes category 35029070 Albumins, fit for human consumption (excl. egg albumin and milk albumin [incl. 6,4 4 concentrates of two or more whey proteins containing by weight > 80 % whey proteins, calculated on the dry matter]) 35029090 Albuminates and other albumin derivatives 7,7 4 35030010 Gelatin, whether or not in square or rectangular sheets, whether or not surface- 7,7 4 worked or coloured, and derivatives thereof (excl. impure gelatins) 35030080 Isinglass; other glues of animal origin (excl. casein glues of heading 3501) 7,7 4 35040010 Concentrated milk proteins with a protein content > 85 % by weight, calculated on 3,4 0 the dry matter 35040090 Peptones and their derivatives; other albuminous substances and their derivatives, 3,4 0 n.e.s.; hide powder, whether or not chromed (excl. concentrated milk proteins with a protein content > 85 % by weight, calculated on the dry matter 35051010 Dextrins 9+17,7EUR/100kg SH2 /net 35051050 Starches, etherified or esterified (excl. dextrins) 7,7 10 35051090 Modified starches (excl. etherified starches, esterified starches and dextrins) 9+17,7EUR/100kg SH2 /net & /en 433  Staging CN 2013 Description Base rate Notes category 35052010 Glues containing < 25 % starches, dextrins or other modified starches by weight 8,3+4,5EUR/100kg/ 7 (excl. those put up for retail sale and weighing net ≤ 1kg) net MAX 11,5 35052030 Glues containing ≥ 25 % but < 55 % starches, dextrins or other modified starches 8,3+8,9EUR/100kg 7 by weight (excl. those put up for retail sale and weighing net ≤ 1kg) /net MAX 11,5 35052050 Glues containing ≥ 55 % but < 80 % starches, dextrins or other modified starches 8,3+14,2EUR/100kg/ 7 by weight (excl. those put up for retail sale and weighing net ≤ 1kg) net MAX 11,5 35052090 Glues containing ≥ 80 % starches, dextrins or other modified starches by weight 8,3+17,7EUR/100kg/ 7 (excl. those put up for retail sale and weighing net ≤ 1kg) net MAX 11,5 35061000 Products suitable for use as glues or adhesives put up for retail sale as glues or 6,5 4 adhesives, with a net weight of ≤ 1kg 35069100 Adhesives based on polymers of heading 3901 to 3913 or on rubber (excl. products 6,5 4 suitable for use as glues or adhesives put up for retail sale as glues or adhesives, with a net weight of ≤ 1kg) 35069900 Glues, prepared, and other prepared adhesives, n.e.s. 6,5 4 35071000 Rennet and concentrates thereof 6,3 4 35079030 Lipoprotein lipase and aspergillus alkaline protease Free 0 35079090 Enzymes and prepared enzymes, n.e.s. (excl. rennet and concentrates thereof, 6,3 4 lipoprotein lipase and Aspergillus alkaline protease) & /en 434  Staging CN 2013 Description Base rate Notes category 36010000 Propellent powders 5,7 4 36020000 Prepared explosives (excl. propellent powders) 6,5 4 36030010 Safety fuses and detonating fuses 6 4 36030090 Percussion or detonating caps, igniters and electric detonators (excl. grenade 6,5 4 detonators and cartridge cases, whether or not with percussion caps) 36041000 Fireworks 6,5 4 36049000 Signalling flares, rain rockets, fog signals and other pyrotechnic articles (excl. 6,5 4 fireworks and cartridge blanks) 36050000 Matches (excl. pyrotechnic articles of heading 3604) 6,5 4 36061000 Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling 6,5 4 cigarette or similar lighters, with a capacity of ≤ 300 cm³ 36069010 Ferro-cerium and other pyrophoric alloys in all forms 6 4 36069090 Metaldehyde, hexamethylenetetramine and similar products in tablets, sticks or 6,5 4 similar forms, for use as fuel; alcohol-based fuels and prepared fuels of a similar kind, whether solid or in paste form; resin torches, firelighters and the like 37011000 Photographic plates and film in the flat, sensitised, unexposed, for X-ray (excl. of 6,5 4 paper, paperboard and textiles) & /en 435  Staging CN 2013 Description Base rate Notes category 37012000 Instant print film in the flat, sensitised, unexposed, whether or not in packs 6,5 4 37013000 Photographic plates and film in the flat, sensitised, unexposed, with any 6,5 0 side > 255 mm 37019100 Photographic plates and film in the flat, sensitised, unexposed, of any material other 6,5 4 than paper, paperboard or textiles, for colour photography "polychrome" (excl. instant print film) 37019900 Photographic plates and film in the flat for monochrome photography, sensitised, 6,5 0 unexposed, of any material other than paper, paperboard or textiles (excl. X-ray film and photographic plates, film in the flat with any side > 255 mm, and instant print film) 37021000 Photographic film in rolls, unexposed, for X-ray (excl. of paper, paperboard or 6,5 4 textiles) 37023191 Colour negative film of a width of ≥ 75 mm but ≤ 105 mm and of a length Free 0 of ≥ 100 m for the manufacture of instant-picture film-packs, in rolls, sensitised, unexposed, without perforations (excl. that of paper, paperboard or textiles) 37023197 Photographic film "incl. instant print film", in rolls, sensitised, unexposed, without 6,5 4 perforations, width ≤ 105 mm, for colour photography "polychrome" (excl. that of paper, paperboard or textiles and negative film of a width of ≥ 75 mm but ≤ 105 mm and of a length of >= 100 m for the manufacture of instant-picture film-packs) & /en 436  Staging CN 2013 Description Base rate Notes category 37023210 Microfilm and photographic film "incl. instant print film" for the graphic arts, 6,5 4 sensitised, in rolls, unexposed, without perforations, width ≤ 35 mm, with silver halide emulsion for monochrome photography (excl. that of paper, paperboard or textiles) 37023220 Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without 5,3 4 perforations, width ≤ 35 mm, with silver halide emulsion for monochrome photography (excl. that of paper, paperboard or textiles, X-ray film, microfilm and film for the graphic arts) 37023285 Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without 6,5 4 perforations, of a width of > 35 mm to 105 mm and with silver halide emulsion other than for monochrome photography (excl. film made of paper, paperboard or textiles and films for x-ray) 37023900 Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without 6,5 4 perforations, width ≤ 105 mm, for monochrome photography (excl. film with silver halide emulsion, film made of paper, paperboard or textiles and X-ray film) 37024100 Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without 6,5 4 perforations, width > 610 mm, length > 200 m, for colour photography "polychrome" (excl. that of paper, paperboard or textiles) & /en 437  Staging CN 2013 Description Base rate Notes category 37024200 Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without 6,5 4 perforations, width > 610 mm, length > 200 m, for monochrome photography (excl. that of paper, paperboard or textiles) 37024300 Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without 6,5 4 perforations, width > 610 mm, length ≤ 200 m (excl. that of paper, paperboard or textiles) 37024400 Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without 6,5 4 perforations, width > 105 mm to 610 mm (excl. that of paper, paperboard or textiles) 37025200 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour 5,3 4 photography "polychrome", width ≤ 16 mm (excl. of paper, paperboard or textiles) 37025300 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour 5,3 4 photography "polychrome", width > 16 mm to 35 mm, length ≤ 30 m, for slides 37025400 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour 5 4 photography "polychrome", width > 16 mm but ≤ 35 mm, length ≤ 30 m (excl. of paper, paperboard and textiles; for slides) & /en 438  Staging CN 2013 Description Base rate Notes category 37025500 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour 5,3 4 photography "polychrome", width > 16 mm but ≤ 35 mm, length > 30 m (excl. of paper, paperboard and textiles; for slides) 37025600 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour 6,5 4 photography "polychrome", width > 35 mm (excl. that of paper, paperboard or textiles) 37029610 Microfilm and film for the graphic arts, sensitised, in rolls, unexposed, with 6,5 4 perforations, for monochrome photography, width ≤ 35 mm, length ≤ 30 m 37029690 Photographic film, sensitised, in rolls, unexposed, with perforations, for 5,3 4 monochrome photography, width ≤ 35 mm, length ≤ 30 m (excl. of paper, paperboard and textiles; X-ray film, instant print roll film, microfilm and film for the graphic arts) 37029710 Microfilm and film for the graphic arts, sensitised, in rolls, unexposed, with 6,5 4 perforations, for monochrome photography, width ≤ 35 mm, length > 30 m (excl. of paper, paperboard and textiles) & /en 439  Staging CN 2013 Description Base rate Notes category 37029790 Photographic film, sensitised, in rolls, unexposed, with perforations, for 5,3 4 monochrome photography, width ≤ 35 mm, length > 30 m (excl. of paper, paperboard and textiles; X-ray film, instant print roll film, microfilm and film for the graphic arts) 37029800 Photographic film, sensitised, in rolls, unexposed, with perforations, for 6,5 4 monochrome photography, width > 35 mm (excl. of paper, paperboard and textiles; X-ray film) 37031000 Photographic paper, paperboard and textiles, sensitised, unexposed, in 6,5 4 rolls > 610 mm wide 37032000 Photographic paper, paperboard and textiles, sensitised, unexposed, for colour 6,5 4 photography "polychrome" (excl. products in rolls > 610 mm wide) 37039000 Photographic paper, paperboard and textiles, sensitised, unexposed, for 6,5 4 monochrome photography (excl. products in rolls > 610 mm wide) 37040010 Photographic plates and film, exposed but not developed (excl. products made of Free 0 paper, paperboard or textiles) 37040090 Photographic paper, paperboard and textiles, exposed but not developed 6,5 4 & /en 440  Staging CN 2013 Description Base rate Notes category 37051000 Photographic plates and film, exposed and developed, for offset reproduction (excl. 5,3 4 products made of paper, paperboard or textiles and ready-to-use plates) 37059010 Microfilm, exposed and developed (excl. microfilm for offset reproduction) 3,2 0 37059090 Photographic plates and film, exposed and developed (excl. products made of 5,3 0 paper, paperboard or textiles, cinematographic film, film for offset reproduction and microfilm) 37061020 Cinematographic film, exposed and developed, consisting only of soundtrack, Free 0 width ≥ 35 mm; Negatives and intermediate positives of cinematographic film, exposed and developed, whether or not incorporating soundtrack, width ≥ 35 mm 37061099 Positives of cinematographic film, exposed and developed, whether or not 6,5 4 incorporating soundtrack, width ≥ 35 mm (excl. intermediate positives, and consisting only of soundtrack) 37069052 Cinematographic film, exposed and developed, consisting only of soundtrack, Free 0 width < 35 mm; Negatives, intermediate positives and newsreels of cinematographic film, exposed and developed, whether or not incorporating soundtrack, width < 35 mm & /en 441  Staging CN 2013 Description Base rate Notes category 37069091 Positives of cinematographic film, exposed and developed, whether or not Free 0 incorporating soundtrack, width < 10 mm (excl. intermediate positives and newsreels, and consisting only of soundtrack) 37069099 Positives of cinematographic film, exposed and developed, whether or not 5,4 4 incorporating soundtrack, width ≥ 10 mm but < 35 mm (excl. intermediate positives and newsreels, and consisting only of soundtrack) 37071000 Sensitising emulsions "for photographic uses" 6 4 37079020 Developers and fixers in the form of chemical preparations for photographic use, 6 0 incl. unmixed products, in measured doses or put up for retail sale ready for use (excl. salts and compounds of heading 2843 to 2846) 37079090 Preparation of chemicals for photographic uses, incl. unmixed products put up in 6 0 measured portions or put up for retail sale in a form ready for use (excl. varnishes, glues, adhesives and similar preparations, sensitising emulsions, developers and fixers and salts and precious-metal compounds etc. of heading 2843 to 2846) 38011000 Artificial graphite (excl. retort graphite, retort carbon and goods of artificial 3,6 0 graphite, incl. refractory materials based on artificial graphite) 38012010 Colloidal graphite in suspension in oil; semi-colloidal graphite 6,5 4 38012090 Colloidal graphite (excl. in suspension in oil and semi-colloidal graphite) 4,1 0 & /en 442  Staging CN 2013 Description Base rate Notes category 38013000 Carbonaceous pastes for electrodes and similar pastes for furnace linings 5,3 4 38019000 Preparations based on graphite or other carbon in the form of pastes, blocks, plates 3,7 0 or other semi-manufactures (excl. carbonaceous pastes for electrodes and similar pastes for furnace linings) 38021000 Activated carbon (excl. medicaments or deodorant products for fridges, vehicles 3,2 0 etc., put up for retail sale) 38029000 Activated kieselguhr and other activated natural mineral products; animal black, 5,7 4 whether or not spent (excl. activated carbon, calcinated diatomite without the addition of sintering agents and activated chemical products) 38030010 Crude tall oil Free 0 38030090 Tall oil, whether or not refined (excl. crude tall oil) 4,1 0 38040000 Residual lyes from the manufacture of wood pulp, whether or not concentrated, 5 4 desugared or chemically treated, incl. lignin sulphonates (excl. tall oil, sodium hydroxide "caustic soda" and sulphate pitch) 38051010 Gum turpentine 4 0 38051030 Wood turpentine 3,7 0 38051090 Sulphate turpentine 3,2 0 & /en 443  Staging CN 2013 Description Base rate Notes category 38059010 Pine oil containing alpha-terpineol as the main constituent 3,7 0 38059090 Crude dipentene; sulphite turpentine and other crude para-cymene; terpenic oils 3,4 0 produced by the distillation or other treatment of coniferous woods (excl. gum turpentine, wood turpentine, sulphate turpentine and pine oil containing alpha- terpineol as the main constituent) 38061000 Rosin and resin acids 5 4 38062000 Salts of rosin, of resin acids or of derivatives of rosin or resin acids (excl. salts of 4,2 0 rosin adducts) 38063000 Ester gums 6,5 4 38069000 Derivatives of rosin, incl. salts of rosin adducts, and of resin acids, light and heavy 4,2 0 resin oils and modified natural resins obtained by heat treatment "run gums" (excl. salts of rosin, of resin acids or salts of derivatives of rosin or resin acids, and ester gums) 38070010 Wood tar 2,1 0 38070090 Brewer's pitch and similar preparations based on rosin, resin acids or vegetable 4,6 4 pitch; wood tar oils, wood creosote, wood naphtha and vegetable pitch (excl. wood tar, Burgundy pitch, yellow pitch, stearin pitch, fatty acid pitch, fatty tar and glycerin pitch) & /en 444  Staging CN 2013 Description Base rate Notes category 38085000 Goods of heading 3808 containing one or more of the following substances: aldrin 6 4 (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (iso, inn); 4,6- dinitro-o-cresol (dnoc (iso)) or its salts; dinoseb (iso), its salts or its esters; ethylene dibromide (iso) (1,2-dibromoethane); ethylene dichloride (iso) (1,2-dichloroethane); fluoroacetamide (iso); heptachlor (iso); hexachlorobenzene (iso); 1,2,3,4,5,6- hexachlorocyclohexane (hch (iso)), including lindane (iso, inn); mercury compounds; methamidophos (iso); monocrotophos (iso); oxirane (ethylene oxide); parathion (iso); parathion-methyl (iso) (methyl-parathion); pentachlorophenol (iso), its salts or its esters; phosphamidon (iso); 2,4,5-t (iso) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds. also dustable powder formulations containing a mixture of benomyl (iso), carbofuran (iso) and thiram (iso). 38089110 Insecticides based on pyrethroids, put up in forms or packings for retail sale or as 6 4 preparations or articles (excl. goods of subheading 3808.50) 38089120 Insecticides based on chlorinated hydrocarbons, put up in forms or packings for 6 4 retail sale or as preparations or articles (excl. goods of subheading 3808.50) 38089130 Insecticides based on carbamates, put up in forms or packings for retail sale or as 6 4 preparations or articles (excl. goods of subheading 3808.50) & /en 445  Staging CN 2013 Description Base rate Notes category 38089140 Insecticides based on organophosphorus compounds, put up in forms or packings 6 4 for retail sale or as preparations or articles (excl. goods of subheading 3808.50) 38089190 Insecticides put up in forms or packings for retail sale or as preparations or articles 6 4 (excl. such products based on pyrethroids, chlorinated hydrocarbons, carbamates or organophosphorus compounds and goods of subheading3808.50) 38089210 Fungicide preparations based on copper compounds, inorganic (excl. goods of 4,6 4 subheading 3808.50) 38089220 Fungicides, put up in forms or packings for retail sale or as preparations or articles, 6 4 inorganic (excl. preparations based on copper compounds and goods of subheading 3808.50) 38089230 Fungicides based on dithiocarbamates, put up in forms or packings for retail sale or 6 4 as preparations or articles (excl. inorganic fungicides and goods of subheading 3808.50) 38089240 Fungicides based on benzimidazoles, put up in forms or packings for retail sale or 6 4 as preparations or articles (excl. inorganic fungicides and goods of subheading 3808.50) & /en 446  Staging CN 2013 Description Base rate Notes category 38089250 Fungicides based on diazoles or triazoles, put up in forms or packings for retail sale 6 4 or as preparations or articles (excl. inorganic fungicides and goods of subheading3808.50) 38089260 Fungicides based on diazines or morpholines, put up in forms or packings for retail 6 4 sale or as preparations or articles (excl. inorganic fungicides and goods of subheading3808.50) 38089290 Fungicides put up in forms or packings for retail sale or as preparations or articles 6 4 (excl. inorganic fungicides and fungicides based on dithiocarbamates, benzimidazoles, diazoles, triazoles, diazines or morpholines and goods of subheading 3808.50) 38089311 Herbicides based on phenoxy-phytohormones, put up in forms or packings for retail 6 4 sale or as preparations or articles (excl. goods of subheading 3808.50) 38089313 Herbicides based on triazines, put up in forms or packings for retail sale or as 6 4 preparations or articles (excl. goods of subheading 3808.50) 38089315 Herbicides based on amides, put up in forms or packings for retail sale or as 6 4 preparations or articles (excl. goods of subheading 3808.50) 38089317 Herbicides based on carbamates, put up in forms or packings for retail sale or as 6 4 preparations or articles (excl. goods of subheading 3808.50) & /en 447  Staging CN 2013 Description Base rate Notes category 38089321 Herbicides based on dinitroaniline derivatives, put up in forms or packings for retail 6 4 sale or as preparations or articles (excl. goods of subheading 3808.50) 38089323 Herbicides based on derivatives of urea, uracil or of sulphonylurea, put up in forms 6 4 or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.50) 38089327 Herbicides put up in forms or packings for retail sale or as preparations or articles 6 4 (excl. such products based on phenoxy-phytohormones, triazines, amides, carbamates, dinitroaniline derivatives or derivatives of urea, uracil or of sulphonylurea and goods of subheading 3808.50) 38089330 Anti-sprouting products put up for retail sale or as preparations or articles (excl. 6 4 goods of subheading 3808.50) 38089390 Plant-growth regulators put up for retail sale or as preparations or articles (excl. 6,5 4 goods of subheading 3808.50) 38089410 Disinfectants, based on quaternary ammonium salts, put up for retail sale or as 6 4 preparations or articles (excl. goods of subheading 3808.50) 38089420 Disinfectants, based on halogenated compounds, put up for retail sale or as 6 4 preparations or articles (excl. goods of subheading 3808.50) & /en 448  Staging CN 2013 Description Base rate Notes category 38089490 Disinfectants, put up for retail sale or as preparations or articles (excl. such products 6 4 based on quaternary ammonium salts or halogenated compounds and goods of subheading 3808.50) 38089910 Rodenticides, put up for retail sale or as preparations or articles (excl. goods of 6 4 subheading 3808.50) 38089990 Plant protection products, put up in forms or packings for retail sale or as 6 4 preparations or articles (excl. insecticides, fungicides, herbicides, disinfectants, rodenticides, and goods of subheading 3808.50) 38091010 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and 8,3+8,9EUR/100kg/ 7 other products and preparations such as dressings and mordants of a kind used in net MAX 12,8 the textile, paper, leather or like industries, n.e.s., with a basis of amylaceous substances, containing < 55 % of these substances by weight 38091030 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and 8,3+12,4EUR/100kg/ 7 other products and preparations such as dressings and mordants of a kind used in net MAX 12,8 the textile, paper, leather or like industries, n.e.s., with a basis of amylaceous substances, containing ≥ 55 % to < 70 % of these substances by weight & /en 449  Staging CN 2013 Description Base rate Notes category 38091050 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and 8,3+15,1EUR/100kg/ 7 other products and preparations such as dressings and mordants of a kind used in net MAX 12,8 the textile, paper, leather or like industries, n.e.s., with a basis of amylaceous substances, containing ≥ 70 % to < 83 % of these substances by weight 38091090 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and 8,3+17,7EUR/100kg/ 7 other products and preparations such as dressings and mordants of a kind used in net MAX 12,8 the textile, paper, leather or like industries, n.e.s., with a basis of amylaceous substances, containing ≥ 83 % of these substances by weight 38099100 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs, and 6,3 4 other products and preparations, e.g. dressings and mordants of a kind used in the textile or similar industries, n.e.s. (excl. those with a basis of amylaceous substances) 38099200 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs, and 6,3 4 other products and preparations, e.g. dressings and mordants of a kind used in the paper or similar industries, n.e.s. (excl. those with a basis of amylaceous substances) 38099300 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs, and 6,3 4 other products and preparations, e.g. dressings and mordants of a kind used in the leather or similar industries, n.e.s. (excl. those with a basis of amylaceous substances) & /en 450  Staging CN 2013 Description Base rate Notes category 38101000 Pickling preparations for metal surfaces; soldering, brazing or welding pastes and 6,5 4 powders consisting of metal and other materials 38109010 Preparations of a kind used as coatings or cores for welding electrodes or rods 4,1 0 38109090 Fluxes and other auxiliary preparations for soldering, brazing or welding (excl. 5 4 preparations of a kind used as cores or coatings for welding electrodes or rods, soldering, brazing or welding powders and pastes consisting of metal and other materials, and welding electrodes or rods of base metals or metal carbides coated with fluxes) 38111110 Anti-knock preparations for motor fuels based on tetraethyl-lead 6,5 4 38111190 Anti-knock preparations for motor fuels based on lead compounds (excl. tetraethyl- 5,8 4 lead) 38111900 Anti-knock preparations for motor fuels (excl. those based on lead compounds) 5,8 4 38112100 Prepared additives for oil lubricants containing petroleum oil or bituminous mineral 5,3 4 oil 38112900 Prepared additives for oil lubricants not containing petroleum oil or bituminous 5,8 4 mineral oil & /en 451  Staging CN 2013 Description Base rate Notes category 38119000 Oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive 5,8 4 preparations and other prepared additives for mineral oils, incl. gasoline, or for other liquids used for the same purposes as mineral oils (excl. anti-knock preparations and oil lubricant additives) 38121000 Prepared rubber accelerators 6,3 4 38122010 Reaction mixture containing benzyl 3-isobutyryloxy-1-isopropyl-2,2- Free 0 dimethylpropyl phthalate and benzyl 3-isobutyryloxy-2,2,4-trimethylpentyl phthalate as composite plasticisers for rubber or plastics 38122090 Composite plasticisers for rubber or plastics, n.e.s. (excl. reaction mixture 6,5 4 containing benzyl 3-isobutyryloxy-1-isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobutyryloxy-2,2,4-trimethylpentyl phthalate) 38123021 Mixtures of oligomers of 1,2-dihydro-2,2,4-trimethyl-quinoline 6,5 4 38123029 Anti-oxidising preparations for rubber or plastics (excl. mixtures of oligomers of 6,5 4 1,2-dihydro-2,2,4-trimethyl-quinoline) 38123080 Compound stabilisers for rubber or plastics (excl. anti-oxidising preparations) 6,5 4 & /en 452  Staging CN 2013 Description Base rate Notes category 38130000 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 6,5 4 (excl. full or empty fire-extinguishing devices, whether or not portable, unmixed chemically undefined products with fire-extinguishing properties in other forms) 38140010 Organic composite solvents and thinners and prepared paint or varnish removers, 6,5 4 based on butyl acetate (excl. nail varnish remover) 38140090 Organic composite solvents and thinners and prepared paint or varnish removers 6,5 4 (excl. those based on butyl acetate and nail varnish remover) 38151100 Supported catalysts with nickel or a nickel compound as the active substance, n.e.s. 6,5 4 38151200 Supported catalysts with precious metal or a precious-metal compound as the active 6,5 4 substance, n.e.s. 38151910 Catalysts in the form of grains of which ≥ 90 % by weight have a particle-size ≤ 10 Free 0 micrometres, consisting of a mixture of oxides on a magnesium-silicate support, containing by weight ≥ 20 % but ≤ 35 % of copper and ≥ 2 % but ≤ 3 % of bismuth and of an apparent specific gravity of ≥ 0,2 but ≤ 1,0 & /en 453  Staging CN 2013 Description Base rate Notes category 38151990 Supported catalysts, n.e.s. (excl. supported catalysts with precious metal, a 6,5 4 precious-metal compound, nickel or a nickel compound as the active substance and catalysts in the form of grains of which ≥ 90 % by weight have a particle- size ≤ 10 micrometres, consisting of a mixture of oxides on a magnesium-silicate support, containing by weight ≥ 20 % but ≤ 35 % of copper and ≥ 2 % but ≤ 3 % of bismuth and of an apparent specific gravity of ≥ 0,2 but ≤ 1,0) 38159010 Catalysts consisting of ethyltriphenylphosphonium acetate in the form of a solution Free 0 in methanol (excl. supported catalysts) 38159090 Reaction initiators, reaction accelerators and catalytic preparations, n.e.s. (excl. 6,5 4 rubber accelerators, supported catalysts and catalysts consisting of ethyltriphenylphosphonium acetate in the form of a solution in methanol) 38160000 Refractory cements, mortars, concretes and similar compositions (excl. preparations 2,7 0 based on graphite or other carbonaceous substances) 38170050 Linear alkylbenzene 6,3 4 38170080 Mixed alkylbenzenes and mixed alkylnaphthalenes, produced by the alkylation of 6,3 4 benzene and naphthalene (excl. linear alkylbenzene and mixed isomers of cyclic hydrocarbons) & /en 454  Staging CN 2013 Description Base rate Notes category 38180010 Silicon doped for use in electronics, in the form of discs, wafers, cylinders, rods or Free 0 similar forms, whether or not polished or with a uniform epitaxial coating (excl. elements that have been further processed, e.g. by selective diffusion) 38180090 Chemical elements and compounds doped for use in electronics, in the form of Free 0 discs, wafers, cylinders, rods or similar forms, or cut into discs, wafers or similar forms, whether or not polished or with a uniform epitaxial coating (excl. elements that have been further processed, e.g. by selective diffusion, and doped silicon) 38190000 Hydraulic brake fluids and other prepared liquids for hydraulic transmission not 6,5 4 containing petroleum oil or bituminous mineral oil, or containing < 70 % petroleum oil or bituminous mineral oil by weight 38200000 Anti-freezing preparations and prepared de-icing fluids (excl. prepared additives for 6,5 4 mineral oils or other liquids used for the same purposes as mineral oils) 38210000 Prepared culture media for the development or maintenance of micro-organisms 5 4 "incl. viruses and the like" or of plant, human or animal cells 38220000 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory Free 0 reagents whether or not on a backing, and certified reference materials (excl. compound diagnostic reagents designed to be administered to the patient, blood- grouping reagents) & /en 455  Staging CN 2013 Description Base rate Notes category 38231100 Stearic acid, industrial 5,1 0 38231200 Oleic acid, industrial 4,5 0 38231300 Tall oil fatty acids, industrial 2,9 0 38231910 Fatty acids, distilled 2,9 0 38231930 Fatty acid distillate 2,9 0 38231990 Fatty acids, industrial, monocarboxylic; acid oils from refining (excl. stearic acid, 2,9 0 oleic acid and tall oil fatty acids, distilled fatty acids and fatty acid distillate) 38237000 Fatty alcohols, industrial 3,8 0 38241000 Prepared binders for foundry moulds or cores 6,5 4 38243000 Non-agglomerated metal carbides mixed together or with metallic binders 5,3 4 38244000 Prepared additives for cements, mortars or concretes 6,5 4 38245010 Concrete ready to pour 6,5 4 38245090 Non-refractory mortars and concretes (excl. concrete ready to pour) 6,5 4 & /en 456  Staging CN 2013 Description Base rate Notes category 38246011 Sorbitol in aqueous solution, containing ≤ 2 % by weight of D-mannitol, calculated 7,7+16,1EUR/100kg/ SH2 on the D-glucitol content (excl. Dglucitol [sorbitol]) net 38246019 Sorbitol in aqueous solution, containing > 2 % by weight of D-mannitol, calculated 9,6+37,8EUR/100kg/ SH2 on the D-glucitol content (excl. Dglucitol [sorbitol]) net 38246091 Sorbitol containing ≤ 2 % by weight of D-mannitol, calculated on the D-glucitol 7,7+23EUR/100kg/ SH2 content (excl. sorbitol in aqueous solution and Dglucitol [sorbitol]) net 38246099 Sorbitol containing > 2 % by weight of D-mannitol, calculated on the D-glucitol 9,6+53,7EUR/100kg/ SH2 content (excl. sorbitol in aqueous solution and Dglucitol [sorbitol]) net 38247100 Mixtures containing chlorofluorocarbons "CFCs", whether or not containing 6,5 4 hydrochlorofluorocarbons "HCFCs", perfluorocarbons "PFCs" or hydrofluorocarbons "HFCs" 38247200 Mixtures containing bromochlorodifluoromethane, bromotrifluoromethane or 6,5 4 dibromotetrafluoroethanes 38247300 Mixtures containing hydrobromofluorocarbons "HBFCs" 6,5 4 38247400 Mixtures containing hydrochlorofluorocarbons "HCFCs", whether or not containing 6,5 4 perfluorocarbons "PFCs" or hydrofluorocarbons "HFCs", but not containing chlorofluorocarbons "CFCs" 38247500 Mixtures containing carbon tetrachloride 6,5 4 & /en 457  Staging CN 2013 Description Base rate Notes category 38247600 Mixtures containing 1,1,1-trichloroethane "methyl chloroform" 6,5 4 38247700 Mixtures containing bromomethane "methyl bromide" or bromochloromethane 6,5 4 38247800 Mixtures containing perfluorocarbons "PFCs" or hydrofluorocarbons "HFCs", but 6,5 4 not containing chlorofluorocarbons "CFCs" or hydrochlorofluorocarbons "HCFCs" 38247900 Mixtures containing halogenated derivatives of methane, ethane or propane (excl. 6,5 4 those of subheadings 3824.71.00 to3824.78.00) 38248100 Mixtures and preparations containing oxirane "ethylene oxide" 6,5 4 38248200 Mixtures and preparations containing polychlorinated biphenyls "PCBs", 6,5 4 polychlorinated terphenyls "PCTs" or polybrominated biphenyls "PBBs" 38248300 Mixtures and preparations containing tris"2,3-dibromopropyl" phosphate 6,5 4 38249010 Thiophenated sulphonic acids of bituminous mineral oil, and salts thereof; 5,7 4 petroleum sulphonates (excl. those of ammonium, alkali metals or ethanolamines) 38249015 Ion-exchangers (excl. polymers of Chapter 39) 6,5 4 38249020 Getters for electric vacuum tubes 6 4 38249025 Pyrolignites, e.g. of calcium; crude calcium tartrate; crude calcium citrate 5,1 4 38249030 Naphthenic acids and the water-insoluble salts and esters thereof 3,2 4 & /en 458  Staging CN 2013 Description Base rate Notes category 38249035 Anti-rust preparations containing amines as active constituents 6,5 4 38249040 Inorganic composite solvents and thinners for varnishes and similar products 6,5 4 38249045 Anti-scaling and similar compounds 6,5 4 38249050 Preparations for electroplating for the chemical and allied industries 6,5 4 38249055 Mixtures of mono-, di- and tri-, fatty acid esters of glycerol "emulsifiers for fats" 6,5 4 38249058 Nicotine patches (transdermal systems), intented to assist smokers to stop smoking Free 0 38249061 Intermediate products of the antibiotics manufacturing process obtained from the Free 0 fermentation of Streptomyces tenebrarius, whether or not dried, for use in the manufacture of human medicaments of heading 3004 38249062 Intermediate products from the manufacture of monensin salts for pharmaceutical Free 0 or chemical uses 38249064 Products and preparations for the chemical and allied industries for pharmaceutical 6,5 4 or chemical uses, n.e.s. (excl. intermediate products of the antibiotics manufacturing process obtained from the fermentation of Streptomyces tenebrarius, whether or not dried, for use in the manufacture of human medicaments of heading 3004 and intermediate products from the manufacture of monensin salts) 38249065 Auxiliary products in the form of chemical preparations of a kind used in foundries 6,5 4 (excl. prepared binders for foundry moulds or cores) & /en 459  Staging CN 2013 Description Base rate Notes category 38249070 Fire-proofing, water-proofing and similar chemical protective preparations used in 6,5 4 the building industry 38249075 Lithium niobate wafer, undoped Free 0 38249080 Mixture of amines derived from dimerised fatty acids, of an average molecular Free 0 weight of ≥ 520 but ≤ 550 38249085 3-"1-Ethyl-1-methylpropyl"isoxazol-5-ylamine, in the form of a solution in toluene Free 0 38249087 Mixtures consisting mainly of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5- 6,5 4 yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2- dioxaphosphinan-5-yl)methyl] methylphosphonate and mixtures consisting mainly of dimethyl methylphos phonate, oxirane and diphosphorus pentaoxide 38249097 Chemical products and preparations of the chemical or allied industries, incl. those 6,5 4 consisting of mixtures of natural products, n.e.s. 38251000 Municipal waste 6,5 4 38252000 Sewage sludge 6,5 4 38253000 Clinical waste 6,5 4 38254100 Waste organic solvents, halogenated 6,5 4 38254900 Waste organic solvents, non-halogenated 6,5 4 & /en 460  Staging CN 2013 Description Base rate Notes category 38255000 Wastes of metal pickling liquors, of hydraulic fluids, brake fluids and anti-freeze 6,5 4 fluids 38256100 Wastes from chemical or allied industries, mainly containing organic constituents 6,5 4 (excl. anti-freeze fluids) 38256900 Wastes from chemical or allied industries (excl. wastes of metal pickling liquors, of 6,5 4 hydraulic fluids, brake fluids and anti-freeze fluids and those mainly containing organic constituents) 38259010 Alkaline iron oxide for the purification of gas 5 4 38259090 Residual products of the chemical or allied industries, n.e.s. (excl. waste) 6,5 4 38260010 Fatty-acid mono-alkyl esters, containing by volume ≥ 96,5 % of esters "FAMAE" 6,5 10 38260090 Biodiesel and mixtures thereof, not containing or containing < 70 % by weight of 6,5 10 petroleum oils or oils obtained from bituminous minerals (excl. fatty-acid mono- alkyl esters containing by volume ≥ 96,5 % of esters "FAMAE") 39011010 Linear polyethylene with a specific gravity of < 0,94, in primary forms 6,5 4 39011090 Polyethylene with a specific gravity of < 0,94, in primary forms (excl. linear 6,5 4 polyethylene) & /en 461  Staging CN 2013 Description Base rate Notes category 39012010 Polyethylene in blocks of irregular shape, lumps, powders, granules, flakes and Free 0 similar bulk forms, of a specific gravity of ≥ 0,958 at 23°C, containing ≤ 50 mg/kg of aluminium, ≤ 2 mg/kg of calcium, of chromium, of iron, of nickel and of titanium each and ≤ 8 mg/kg of vanadium, for the manufacture of chlorosulphonated polyethylene 39012090 Polyethylene with a specific gravity of ≥ 0,94, in primary forms (excl. polyethylene 6,5 4 in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms, of a specific gravity of ≥ 0,958 at 23°C, containing ≤ 50mg/kg of aluminium, ≤= 2 mg/kg of calcium, of chromium, of iron, of nickel and of titanium each and ≤ 8 mg/kg of vanadium, for the manufacture of chlorosulphonated polyethylene) 39013000 Ethylene-vinyl acetate copolymers, in primary forms 6,5 4 39019030 Ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate Free 0 and methacrylic acid, in primary forms, and A-B-A block copolymer of ethylene of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight ≤ 35 % of styrene, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms & /en 462  Staging CN 2013 Description Base rate Notes category 39019090 Polymers of ethylene, in primary forms (excl. polyethylene, ethylene-vinyl acetate 6,5 4 copolymers, ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acid and A-B-A block copolymer of ethylene of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight ≤ 35 % of styrene, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms) 39021000 Polypropylene, in primary forms 6,5 4 39022000 Polyisobutylene, in primary forms 6,5 4 39023000 Propylene copolymers, in primary forms 6,5 4 39029010 A-B-A block copolymer of propylene or of other olefins, of polystyrene, ethylene- Free 0 butylene copolymer and polystyrene, containing by weight ≤ 35 % of styrene, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms 39029020 Polybut-1-ene, a copolymer of but-1-ene with ethylene containing by Free 0 weight ≤ 10 % of ethylene, or a blend of polybut-1-ene with polyethylene and/or polypropylene containing by weight ≤ 10 % of polyethylene and/or ≤ 25 % of polypropylene, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms & /en 463  Staging CN 2013 Description Base rate Notes category 39029090 Polymers of propylene or of other olefins, in primary forms (excl. polypropylene, 6,5 4 polyisobutylene, propylene copolymers, and a A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight ≤ 35 % of styrene and polybut-1-ene, a copolymer of but-1-ene with ethylene containing by weight ≤ 10 % of ethylene, or a blend of polybut-1-ene with polyethylene and/or polypropylene containing by weight ≤ 10 % of polyethylene and/or ≤ 25 % of polypropylene, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms) 39031100 Expansible polystyrene, in primary forms 6,5 4 39031900 Polystyrene, in primary forms (excl. expansible) 6,5 4 39032000 Styrene-acrylonitrile copolymers "SAN", in primary forms 6,5 4 39033000 Acrylonitrile-butadiene-styrene copolymers "ABS", in primary forms 6,5 4 39039010 Copolymer solely of styrene with allyl alcohol, of an acetyl value of ≥ 175, in Free 0 primary form 39039020 Brominated polystyrene containing by weight ≥ 58 % but ≤ 71 % of bromine, in Free 0 blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms & /en 464  Staging CN 2013 Description Base rate Notes category 39039090 Polymers of styrene, in primary forms (excl. polystyrene, styrene-acrylonitrile 6,5 4 copolymers "SAN", acrylonitrile-butadiene-styrene "ABS", copolymer solely of styrene with allyl alcohol, of an acetyl value of ≥ 175 and brominated polystyrene, containing by weight ≥ 58 % but ≤ 71 % of bromine, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms) 39041000 Poly"vinyl chloride", in primary forms, not mixed with any other substances 6,5 4 39042100 Non-plasticised poly"vinyl chloride", in primary forms, mixed with other 6,5 4 substances 39042200 Plasticised poly"vinyl chloride", in primary forms, mixed with other substances 6,5 4 39043000 Vinyl chloride-vinyl acetate copolymers, in primary forms 6,5 4 39044000 Vinyl chloride copolymers, in primary forms (excl. vinyl chloride-vinyl acetate 6,5 4 copolymers) 39045010 Copolymer of vinylidene chloride with acrylonitrile, in the form of expansible Free 0 beads of a diameter of ≥ 4 micrometres but ≤ 20 micrometres 39045090 Vinylidene chloride polymers, in primary forms (excl. copolymer of vinylidene 6,5 4 chloride with acrylonitrile, in the form of expansible beads of a diameter of ≥ 4 but ≤ 20 micrometres) 39046100 Polytetrafluoroethylene, in primary forms 6,5 4 & /en 465  Staging CN 2013 Description Base rate Notes category 39046910 Poly"vinyl fluoride" in blocks of irregular shape, lumps, powders, granules, flakes Free 0 and similar bulk forms 39046920 Fluoroelastomers FKM, in primary forms 6,5 4 39046980 Fluoropolymers of vinyl chloride or of other halogenated olefins, in primary forms 6,5 4 (excl. fluoroelastomers FKM, polytetrafluoroethylene, poly(vinyl fluoride) in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms) 39049000 Polymers of vinyl chloride or other halogenated olefins, in primary forms (excl. 6,5 4 poly"vinyl chloride", copolymers of vinyl chloride, polymers of vinyl chloride and fluoropolymers) 39051200 Poly"vinyl acetate", in aqueous dispersion 6,5 4 39051900 Poly"vinyl acetate", in primary forms (excl. in aqueous dispersion) 6,5 4 39052100 Vinyl acetate copolymers, in aqueous dispersion 6,5 4 39052900 Vinyl acetate copolymers, in primary forms (excl. in aqueous dispersion) 6,5 4 39053000 Poly"vinyl alcohol", in primary forms, whether or not containing unhydrolyzed 6,5 4 acetate groups 39059100 Copolymers of vinyl, in primary forms (excl. vinyl chloride-vinyl acetate 6,5 4 copolymers and other vinyl chloride copolymers, and vinyl acetate copolymers) & /en 466  Staging CN 2013 Description Base rate Notes category 39059910 Poly"vinyl formal" in blocks of irregular shape, lumps, powders, granules, flakes Free 0 and similar bulk forms, of a molecular weight of ≥ 10 000 but ≤ 40 000 and containing by weight ≥ 9,5 % but ≤ 13 % of acetyl groups evaluated as vinyl acetate and ≥ 5 % but ≤ 6,5 % of hydroxy groups evaluated as vinyl alcohol 39059990 Polymers of vinyl esters and other vinyl polymers, in primary forms (excl. those of 6,5 4 vinyl chloride or other halogenated olefins, poly"vinyl acetate", copolymers and poly"vinyl alcohol", whether or not containing unhydrolised acetate groups, and poly"vinyl formal" in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms, of a molecular weight of ≥ 10 000 but ≤ 40 000 and containing by weight ≥ 9,5 % but ≤ 13 % of acetyl groups evaluated as vinyl acetate and ≥ 5 % but ≤ 6,5 % of hydroxy groups evaluated as vinyl alcohol) 39061000 Poly"methyl methacrylate", in primary forms 6,5 4 39069010 Poly[N-"3-hydroxyimino-1,1-dimethylbutyl"acrylamide], in primary forms Free 0 39069020 Copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate in the Free 0 form of a solution in N,N-dimethylacetamide, containing by weight ≥ 55 % of copolymer 39069030 Copolymer of acrylic acid with 2-ethylhexyl acrylate containing by weight ≥ 10 % Free 0 but ≤ 11 % of 2-ethylhexyl acrylate, in primary forms 39069040 Copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene- Free 0 acrylonitrile "NBR", in primary forms & /en 467  Staging CN 2013 Description Base rate Notes category 39069050 Polymerization product of acrylic acid with alkyl methacrylate and small quantities Free 0 of other monomers, for use as a thickener in the manufacture of textile printing pastes 39069060 Copolymer of methyl acrylate with ethylene and a monomer containing a non- 5 4 terminal carboxy group as a substituent, containing by weight ≥ 50 % of methyl acrylate, whether or not compounded with silica, in primary forms 39069090 Acrylic polymers in primary forms (excl. poly"methyl methacrylate", poly[N-"3- 6,5 4 hydroxyimino-1,1-dimethylbutyl"acrylamide], copolymer of 2- diisopropylaminoethyl methacrylate with decyl methacrylate in the form of a solution in N,N-dimethylacetamide, containing by weight ≥ 55 % of copolymer, copolymer of acrylic acid with 2-ethylhexyl acrylate containing by weight ≥ 10 % but ≤ 11 % of 2-ethylhexyl acrylate, copolymer of acrylonitrile with methyl acrylate modified with polybutadiene-acrylonitrile "nbr", polymerization product of acrylic acid with alkyl methacrylate and small quantities of other monomers for use as a thickener in the manufacture of textile printing pastes and copolymer of methyl acrylate with ethylene and a monomer containing a non- terminal carboxy group as a substituent, containing by weight ≥ 50 % of methyl acrylate, whether or not compounded with silica) & /en 468  Staging CN 2013 Description Base rate Notes category 39071000 Polyacetals, in primary forms 6,5 4 39072011 Polyethylene glycols, in primary forms 6,5 4 39072020 Polyether alcohols, in primary forms (excl. polyethylene glycols) 6,5 4 39072091 Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide, in primary forms Free 0 39072099 Polyethers in primary forms (excl. polyether alcohols, polyacetals and copolymer of 6,5 4 1-chloro-2,3-epoxypropane with ethylene oxide) 39073000 Epoxide resins, in primary forms 6,5 4 39074000 Polycarbonates, in primary forms 6,5 4 39075000 Alkyd resins, in primary forms 6,5 4 39076020 Poly"ethylene terephthalate", in primary forms, having a viscosity number 6,5 7 of ≥ 78 ml/g 39076080 Poly"ethylene terephthalate", in primary forms, having a viscosity number 6,5 4 of < 78 ml/g 39077000 Poly"lactic acid", in primary forms 6,5 4 39079110 Unsaturated liquid polyesters, in primary forms (excl. polycarbonates, alkyd resins, 6,5 4 poly"ethylene terephthalate" and poly"lactic acid") & /en 469  Staging CN 2013 Description Base rate Notes category 39079190 Unsaturated polyesters, in primary forms (excl. liquid, and polycarbonates, alkyd 6,5 4 resins, poly"ethylene terephthalate" and poly"lactic acid") 39079910 Poly"ethylene naphthalene-2,6-dicarboxylate", saturated, in primary forms Free 0 39079990 Polyesters, saturated, in primary forms (excl. polycarbonates, alkyd resins, 6,5 4 poly"ethylene terephthalate", poly"lactic acid" and poly"ethylene naphthalene-2,6- dicarboxylate") 39081000 Polyamides-6, -11, -12, -6,6, -6,9, -6,10 or -6,12, in primary forms 6,5 4 39089000 Polyamides, in primary forms (excl. polyamides-6, -11, -12, -6,6, -6,9, -6,10 and - 6,5 4 6,12) 39091000 Urea resins and thiourea resins, in primary forms 6,5 4 39092000 Melamine resins, in primary forms 6,5 4 39093000 Amino-resins, in primary forms (excl. urea resins, thiourea resins and melamine 6,5 4 resins) 39094000 Phenolic resins, in primary forms 6,5 4 39095010 Polyurethane of 2,2'-"tert-butylimino"diethanol and 4,4'-methylenedicyclohexyl Free 0 diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight ≥ 50 % of polymer & /en 470  Staging CN 2013 Description Base rate Notes category 39095090 Polyurethanes in primary forms (excl. polyurethane of 2,2'-"tert- 6,5 4 butylimino"diethanol and 4,4'-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide) 39100000 Silicones in primary forms 6,5 4 39111000 Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes, 6,5 4 in primary forms 39119011 Poly"oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1,4-phenyleneisopropylidene- 3,5 0 1,4-phenylene" in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms, whether or not chemically modified 39119013 Poly"thio-1,4-phenylene", whether or not chemically modified, in primary forms Free 0 39119019 Condensation or rearrangement polymerization products, whether or not chemically 6,5 4 modified, n.e.s., in primary forms (excl. poly"oxy-1,4-phenylenesulphonyl-1,4- phenyleneoxy-1,4-phenyleneisopropylidene-1,4-phenylene" in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms and poly"thio-1,4- phenylene) 39119092 Hydrogenated copolymers of vinyltoluene and alfa-methylstyrene, and copolymer Free 0 of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide containing by weight50 % or more of polymer, produced by chemical synthesis, in primary forms & /en 471  Staging CN 2013 Description Base rate Notes category 39119099 Polymer and prepolymer plastics produced by chemical synthesis, n.e.s., in primary 6,5 4 forms (excl. copolymer of p-cresol and divinylbenzene in the form of a solution in N,N-dimethylacetamide containing by weight ≥ 50 % of polymer and hydrogenated copolymers of vinyltoluene and alfa-methylstyrene) 39121100 Non-plasticised cellulose acetates, in primary forms 6,5 4 39121200 Plasticised cellulose acetates, in primary forms 6,5 4 39122011 Non-plasticised collodions and celloidin, in primary forms 6,5 10 39122019 Non-plasticised cellulose nitrates, in primary forms (excl. collodions and colloidin) 6 10 39122090 Plasticised cellulose nitrates, incl. collodions, in primary forms 6,5 10 39123100 Carboxymethylcellulose and its salts, in primary forms 6,5 4 39123920 Hydroxypropylcellulose in primary forms Free 0 39123985 Cellulose ethers in primary forms (excl. carboxymethylcellulose and its salts and 6,5 4 hydroxypropylcellulose) 39129010 Cellulose esters, in primary forms 6,4 4 39129090 Cellulose and chemical derivatives thereof, n.e.s., in primary forms (excl. cellulose 6,5 4 acetates, cellulose nitrates, cellulose ethers and cellulose esters) & /en 472  Staging CN 2013 Description Base rate Notes category 39131000 Alginic acid, its salts and esters, in primary forms 5 4 39139000 Natural polymers and modified natural polymers, e.g. hardened proteins, chemical 6,5 4 derivatives of natural rubber, n.e.s., in primary forms (excl. alginic acid and its salts and esters) 39140000 Ion-exchangers based on polymers of heading 3901 to3913, in primary forms 6,5 4 39151000 Waste, parings and scrap, of polymers of ethylene 6,5 4 39152000 Waste, parings and scrap, of polymers of styrene 6,5 4 39153000 Waste, parings and scrap, of polymers of vinyl chloride 6,5 4 39159011 Waste, parings and scrap, of polymers of propylene 6,5 4 39159080 Waste, parings and scrap, of plastics (excl. that of polymers of ethylene, styrene, 6,5 4 vinyl chloride and propylene) 39161000 Monofilament of which any cross-sectional dimension > 1 mm, rods, sticks and 6,5 4 profile shapes, of polymers of ethylene, whether or not surface-worked but not further worked 39162000 Monofilament with any cross-sectional dimension of > 1 mm, rods, sticks and 6,5 4 profile shapes, whether or not surface-worked but not otherwise worked, of polymers of vinyl chloride & /en 473  Staging CN 2013 Description Base rate Notes category 39169010 Monofilament of which any cross-sectional dimension > 1 mm, rods, sticks and 6,5 4 profile shapes, of condensation or rearrangement polymerization products, whether or not surface-worked but not further worked, whether or not chemically modified 39169050 Monofilament of which any cross-sectional dimension > 1 mm, rods, sticks and 6,5 4 profile shapes, of addition polymerisation products, whether or not surface-worked but not further worked (excl. that of polymers of ethylene and vinyl chloride) 39169090 Monofilament of which any cross-sectional dimension > 1 mm, rods, sticks and 6,5 4 profile shapes, of plastics, whether or not surface-worked but not further worked (excl. that of addition polymerization products, condensation or rearrangement polymerization products, whether or not chemically modified) 39171010 Artificial guts "sausage casings" of hardened protein 5,3 4 39171090 Artificial guts "sausage casings" of cellulose materials 6,5 4 39172110 Rigid tubes, pipes and hoses, of polymers of ethylene, seamless and of a 6,5 4 length > the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked 39172190 Rigid tubes, pipes and hoses, of polymers of ethylene (excl. seamless and cut to 6,5 4 length only) & /en 474  Staging CN 2013 Description Base rate Notes category 39172210 Rigid tubes, pipes and hoses, of polymers of propylene, seamless and of a 6,5 4 length > the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked 39172290 Rigid tubes, pipes and hoses, of polymers of propylene (excl. seamless and cut to 6,5 4 length only) 39172310 Rigid tubes, pipes and hoses, of polymers of vinyl chloride, seamless and of a 6,5 4 length > the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked 39172390 Rigid tubes, pipes and hoses, of polymers of vinyl chloride (excl. seamless and cut 6,5 4 to length only) 39172900 Rigid tubes, pipes and hoses, of plastics (excl. those of polymers of ethylene, 6,5 4 propylene and vinyl chloride) 39173100 Flexible tubes, pipes and hoses, of plastics, burst pressure ≥ 27,6 MPa 6,5 4 39173200 Flexible tubes, pipes and hoses of plastics, not reinforced or otherwise combined 6,5 4 with other materials, without fittings 39173300 Flexible tubes, pipes and hoses of plastics, not reinforced or otherwise combined 6,5 4 with other materials, with fittings, seals or connectors & /en 475  Staging CN 2013 Description Base rate Notes category 39173900 Flexible tubes, pipes and hoses, of plastics, reinforced or otherwise combined with 6,5 4 other materials (excl. those with a burst pressure of ≥ 27,6 MPa) 39174000 Fittings, e.g. joints, elbows, flanges, of plastics, for tubes, pipes and hoses 6,5 4 39181010 Floor coverings, whether or not self-adhesive, in rolls or in the form of tiles, and 6,5 4 wall or ceiling coverings "in rolls with a width of ≥ 45 cm, consisting of a layer of plastics fixed permanently on a backing of any material other than paper, the face side of which is grained, embossed, coloured, design-printed or otherwise decorated", on a support impregnated, coated or covered with poly"vinyl chloride" 39181090 Floor coverings of polymers of vinyl chloride, whether or not self-adhesive, in rolls 6,5 4 or in the form of tiles (excl. those on a backing coated, impregnated or covered with poly"vinyl chloride") 39189000 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of 6,5 4 tiles, and wall or ceiling coverings in rolls with a width of ≥ 45 cm, consisting of a layer of plastics fixed permanently on a backing of any material other than paper 39191012 Plastic strips of poly"vinyl chloride" or of polyethylene, coated with unvulcanised 6,3 4 natural or synthetic rubber, self-adhesive, in rolls ≤ 20 cm wide 39191015 Plastic strips of polypropylene, coated with unvulcanised natural or synthetic 6,3 4 rubber, self-adhesive, in rolls ≤ 20 cm wide 39191019 Plastic strips, coated with unvulcanised natural or synthetic rubber, self-adhesive, in 6,3 4 rolls ≤ 20 cm wide (excl. such products of poly"vinyl chloride", polyethylenes or polypropylenes) & /en 476  Staging CN 2013 Description Base rate Notes category 39191080 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, 6,5 4 in rolls ≤ 20 cm wide (excl. plastic strips coated with unvulcanised natural or synthetic rubber) 39199000 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, 6,5 4 whether or not in rolls > 20 cm wide (excl. floor, wall and ceiling coverings of heading 3918) 39201023 Non-cellular polyethylene film of a thickness of ≥ 20micrometres but ≤ 40 Free 0 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits 39201024 Stretch film of non-cellular polyethylene, not printed, of a thickness of ≤ 0,125 mm 6,5 4 and of a specific gravity of < 0,94 & /en 477  Staging CN 2013 Description Base rate Notes category 39201025 Plates, sheets, film, foil and strip, of non-cellular polyethylene, printed, not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, of a thickness of ≤ 0,125 mm and of a specific gravity of < 0,94, n.e.s. (excl. not printed stretch film, and polyethylene film of a thickness of ≥ 20 but ≤ 40 micrometres for the production of photoresist film used in the manufacture of semiconductors or printed circuits) 39201028 Plates, sheets, film, foil and strip, of non-cellular polythene, not reinforced, 6,5 4 laminated, supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, of a thickness of ≤ 0,125 mm and of a specific gravity of ≥ 0,94, n.e.s. 39201040 Plates, sheets, film, foil and strip, of non-cellular polymers of ethylene, not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, of a thickness of ≤ 0,125 mm (other than self-adhesive, and wall and ceiling coverings of heading 3918) & /en 478  Staging CN 2013 Description Base rate Notes category 39201081 Synthetic paper pulp in the form of moist sheets made from unconnected finely Free 0 branched non-cellular polyethylene fibrils, whether or not blended with cellulose fibres in a quantity ≤ 15 %, containing poly(vinyl alcohol) dissolved in water as the moistening agent, with a thickness of > 0,125 mm 39201089 Plates, sheets, film, foil, tape, strip, of unexpanded polymers of ethylene, not 6,5 4 reinforced and non-cellular "laminated" or supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, with a thickness of > 0,125 mm (other than self- adhesive and floor, wall and ceiling coverings of heading 3918, and synthetic paper pulp in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity ≥ 15 %, containing poly"vinyl alcohol" dissolved in water as the moistening agent) 39202021 Plates, sheets, film, foil and strip, of non-cellular polymers of propylene, not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, not further worked or only surface-worked and not cut to shapes other than rectangular "incl. square" of a thickness of ≤ 0,10 mm, biaxially oriented (excl. self-adhesive and wall or ceiling coverings of Chapter no 3918) 39202029 Plates, sheets, film, foil and strip, of non-cellular polymers of propylene, not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, not further worked or only surface-worked and not cut to shapes other than rectangular "incl. square" of a thickness of ≤ 0,10 mm, not biaxially oriented & /en 479  Staging CN 2013 Description Base rate Notes category 39202080 Plates, sheets, film, foil and strip, of non-cellular polymers of propylene, not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, not further worked or only surface-worked and not cut to shapes other than rectangular "incl. square" of a thickness of > 0,10 mm, n.e.s. 39203000 Plates, sheets, foil, film and strip, of non-cellular polymers of styrene, not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 39204310 Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, 6,5 4 containing by weight ≥ 6 % of plasticisers, of a thickness of ≤ 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 39204390 Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, 6,5 4 containing by weight ≥ 6 % of plasticisers, of a thickness of > 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) & /en 480  Staging CN 2013 Description Base rate Notes category 39204910 Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, 6,5 4 containing by weight < 6 % of plasticisers, of a thickness of ≤ 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 39204990 Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, 6,5 4 containing by weight < 6 % of plasticisers, of a thickness of > 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 39205100 Plates, sheets, film, foil and strip, of non-cellular poly"methyl methacrylate", not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 39205910 Copolymer of non-cellular acrylic and methacrylic esters, in the form of film of a Free 0 thickness of ≤ 150 micrometres & /en 481  Staging CN 2013 Description Base rate Notes category 39205990 Plates, sheets, foil, film and strip of non-cellular acrylic polymers, not reinforced, 6,5 4 coated, laminated or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self-adhesive products and floor, wall and ceiling coverings of heading 3918, and copolymer of acrylic and methacrylic esters in the form of film of a thickness of ≤ 150 micrometres) 39206100 Plates, sheets, film, foil and strip, of non-cellular polycarbonates, not reinforced, 6,5 4 laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 39206212 Poly(ethylene terephthalate) film of a thickness of 72 micrometres or more but not Free 0 exceeding 79 micrometres, for the manufacture of flexible magnetic disks, and poly"ethylene terephthalate" film, not reinforced, of a thickness of ≥ 100 micrometres but ≤ 150 micrometres, for the manufacture of photopolymer printing plates & /en 482  Staging CN 2013 Description Base rate Notes category 39206219 Plates, sheets, film, foil and strip, of non-cellular poly"ethylene terephthalate", not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, without support, unworked or not further worked than surface-worked or merely cut into squares or rectangles, of a thickness of ≤ 0,35 mm (excl. such self-adhesive products, floor, wall and ceiling coverings of heading 3918, poly"ethylene terephthalate" film of a thickness of ≥ 100 but ≤ 150 micrometres for the manufacture of photopolymer printing plates and poly"ethylene terephthalate" film of a thickness of ≥ 72 but ≤ 79 micrometres for the manufacture of flexible magnetic disks) 39206290 Plates, sheets, film, foil and strip, of non-cellular poly"ethylene terephthalate", not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, without support, unworked or not further worked than surface-worked or merely cut into squares or rectangles, of a thickness of > 0,35 mm (excl. such self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 39206300 Plates, sheets, film, foil and strip, of non-cellular unsaturated polyesters, not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self-adhesive products, and floor, wall and ceiling coverings of heading 3918) & /en 483  Staging CN 2013 Description Base rate Notes category 39206900 Plates, sheets, film, foil and strip, of non-cellular polyesters, not reinforced, 6,5 4 laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. polycarbonates, polythylene terephthalate and other unsaturated polyesters, self- adhesive products, and floor, wall and ceiling coverings in heading 3918) 39207100 Plates, sheets, film, foil and strip, of non-cellular regenerated cellulose, not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 39207310 Film backing in rolls or strips for use as carriers for sensitised surfaces in the 6,3 4 manufacture of films, of non-cellular cellulose acetate 39207380 Plates, sheets, film, foil, tape and strip of non-cellular cellulose acetates, not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. film in rolls or in strips, for cinematography or photography, self-adhesive products, and floor, wall and ceiling coverings in heading 3918) 39207910 Plates, sheets, film, foil and strip of vulcanised fibre, not reinforced, laminated, 5,7 4 supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles & /en 484  Staging CN 2013 Description Base rate Notes category 39207990 Plates, sheets, film, foil and strip, of non-cellular cellulose derivatives, not 6,5 4 reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. products of cellulose acetates, vulcanised fibre, self-adhesive products, floor, wall and ceiling coverings of heading 3918) 39209100 Plates, sheets, film, foil and strip, of non-cellular poly"vinyl butyral", not 6,1 4 reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) 39209200 Plates, sheets, film, foil and strip, of non-cellular polyamides, not reinforced, 6,5 4 laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) 39209300 Plates, sheets, film, foil and strip, of non-cellular amino-resins, not reinforced, 6,5 4 laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) & /en 485  Staging CN 2013 Description Base rate Notes category 39209400 Plates, sheets, film, foil and strip, of non-cellular phenolic resins, not reinforced, 6,5 4 laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self adhesive products, floor, wall and ceiling coverings of heading 3918) 39209921 Polyimide sheet and strip, non-cellular, uncoated, or coated or covered solely with Free 0 plastic, not reinforced, laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. self-adhesive products, and floor, wall and ceiling coverings in heading 3918) 39209928 Plates, sheets, film, foil and strip, of non-cellular condensation polymerization 6,5 4 products and rearrangement polymerization products, n.e.s., not reinforced, laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. self- adhesive products, floor, wall and ceiling coverings in heading 3918 and polyimide foil and strip, uncoated, or coated or covered solely with plastic) 39209952 Poly(vinyl fluoride) sheet, and biaxially oriented non-cellular poly"vinyl alcohol" Free 0 film containing by weight ≥ 97 % of poly"vinyl alcohol", uncoated, of a thickness of ≤ 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) & /en 486  Staging CN 2013 Description Base rate Notes category 39209953 Ion-exchange membranes of fluorinated non-cellular plastic material, for use in Free 0 chlor-alkali electrolytic cells 39209959 Plates, sheets, film, foil and strip, of non-cellular addition polymerization products, 6,5 4 n.e.s., not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918, poly"vinyl fluoride" sheet, ion-exchange membranes of fluorinated plastic material for use in chlor-alkali electrolytic cells and biaxially oriented poly"vinyl alcohol" film containing by weight ≥ 97 % of poly"vinyl alcohol", uncoated, of a thickness of ≤ 1 mm) 39209990 Plates, sheets, film, foil and strip, of non-cellular plastics, n.e.s., not reinforced, 6,5 4 laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. sellf-adhesive products, those of addition polymerization, condensation and rearrangement polymerization products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 39211100 Plates, sheets, film, foil and strip, of cellular polymers of styrene, unworked or 6,5 4 merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) & /en 487  Staging CN 2013 Description Base rate Notes category 39211200 Plates, sheets, film, foil and strip, of cellular polymers of vinyl chloride, unworked 6,5 4 or merely surface-worked or merely cut into squares or rectangles (excl. self- adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 39211310 Plates, sheets, film, foil and strip, of flexible cellular polyurethane, unworked or not 6,5 4 further worked than surface-worked or merely cut into squares or rectangles (excl. such self-adhesive products, and floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 39211390 Plates, sheets, film, foil and strip, of rigid cellular polyurethane, unworked or not 6,5 4 further worked than surface-worked or merely cut into squares or rectangles (excl. such self-adhesive products, and floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 39211400 Plates, sheets, film, foil and strip, of regenerated cellular cellulose, unworked or 6,5 4 merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) & /en 488  Staging CN 2013 Description Base rate Notes category 39211900 Plates, sheets, film, foil and strip, of cellular plastic, unworked or merely surface- 6,5 4 worked or merely cut into squares or rectangles (excl.those of polymers of styrene, vinyl chloride, polyurethanes and regenerated cellulose, self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 39219010 Plates, sheets, film, foil and strip, of polyesters, reinforced, laminated, supported or 6,5 4 similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. of cellular plastic; self-adhesive products, floor, wall and ceiling coverings of heading 3918) 39219030 Plates, sheets, film, foil and strip, of phenolic resins, reinforced, laminated, 6,5 4 supported or similarly combined with other materials, unworked or merely surface- worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) 39219041 High-pressure laminates of amino-resins, with a decorative surface on one or both 6,5 4 sides but otherwise unworked or merely cut into squares or rectangles 39219043 Plates, sheets, film, foil and strip, of laminated amino-resins, reinforced, laminated, 6,5 4 supported or similarly combined with other materials, unworked or merely surface- worked or merely cut into squares or rectangles (excl. high-pressure laminates of amino-resins, with a decorative surface on one or both sides, and floor coverings) & /en 489  Staging CN 2013 Description Base rate Notes category 39219049 Plates, sheets, film, foil and strip, of unlaminated amino-resins, reinforced, 6,5 4 laminated, supported or similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) 39219055 Plates, sheets, film, foil and strip, of condensation or rearrangement polymerization 6,5 4 products, whether or not chemically modified, reinforced, laminated, supported or similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. products of polyesters, phenolic resins and amino-resins; self-adhesive products and floor coverings of heading 3918) 39219060 Plates, sheets, film, foil and strip, of addition polymerization products, reinforced, 6,5 4 laminated, supported or similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) 39219090 Plates, sheets, film, foil and strip, of plastics, reinforced, laminated, supported or 6,5 4 similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. of cellular plastic, addition polymerization products, condensation polymerization products and rearrangement polymerization products; self-adhesive products and floor, wall and ceiling coverings of heading 3918) & /en 490  Staging CN 2013 Description Base rate Notes category 39221000 Baths, shower-baths, sinks and washbasins, of plastics 6,5 4 39222000 Lavatory seats and covers, of plastics 6,5 4 39229000 Bidets, lavatory pans, flushing cisterns and similar sanitary ware, of plastics (excl. 6,5 4 baths, shower-baths, sinks, washbasins, lavatory seats and covers) 39231000 Boxes, cases, crates and similar articles for the conveyance or packaging of goods, 6,5 4 of plastics 39232100 Sacks and bags, incl. cones, of polymers of ethylene 6,5 4 39232910 Sacks and bags, incl. cones, of poly"vinyl chloride" 6,5 4 39232990 Sacks and bags, incl. cones, of plastics (excl. those of poly"vinyl chloride" and 6,5 4 polymers of ethylene) 39233010 Carboys, bottles, flasks and similar articles for the conveyance or packaging of 6,5 4 goods, of plastics, with a capacity of ≤ 2l 39233090 Carboys, bottles, flasks and similar articles for the conveyance or packaging of 6,5 4 goods, of plastics, with a capacity of > 2l 39234010 Spools, reels and similar supports, of plastics, for photographic and 5,3 4 cinematographic film or for tapes, films and the like, for sound or video recordings or the recording of signals, data or programmes & /en 491  Staging CN 2013 Description Base rate Notes category 39234090 Spools, cops, bobbins and similar supports, of plastics (excl. those for photographic 6,5 4 and cinematographic film or for tapes, films and the like, for sound or video recordings or the recording of signals, data or programmes) 39235010 Caps and capsules for bottles, of plastics 6,5 4 39235090 Stoppers, lids, caps and other closures, of plastics (excl. caps and capsules for 6,5 4 bottles) 39239000 Articles for the conveyance or packaging of goods, of plastics (excl. boxes, cases, 6,5 4 crates and similar articles; sacks and bags, incl. cones; carboys, bottles, flasks and similar articles; spools, spindles, bobbins and similar supports; stoppers, lids, caps and other closures) 39241000 Tableware and kitchenware, of plastics 6,5 4 39249000 Household articles and toilet articles, of plastics (excl. tableware, kitchenware, 6,5 4 baths, shower-baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware) 39251000 Reservoirs, tanks, vats and similar containers, of plastics, with a capacity of > 300 l 6,5 4 39252000 Doors, windows and their frames and thresholds for doors, of plastics 6,5 4 39253000 Shutters, blinds, incl. Venetian blinds, and similar articles and parts thereof, of 6,5 4 plastics (excl. fittings and similar articles) & /en 492  Staging CN 2013 Description Base rate Notes category 39259010 Fittings and mountings intended for permanent installation in or on doors, windows, 6,5 4 staircases, walls or other parts of buildings, of plastics 39259020 Trunking, ducting and cable trays for electrical circuits, of plastics 6,5 4 39259080 Builders' ware for the manufacture of flooring, walls, partition walls, ceilings, 6,5 4 roofing, etc. guttering and accessories, banisters, fences and the like, fitted shelving for shops, factories, warehouses, storerooms, etc., architectural ornaments such as fluting, vaulting and friezes, of plastics, n.e.s. 39261000 Office or school supplies, of plastics, n.e.s. 6,5 4 39262000 Articles of apparel and clothing accessories produced by the stitching or sticking 6,5 4 together of plastic sheeting, incl. gloves, mittens and mitts (excl. goods of 9619) 39263000 Fittings for furniture, coachwork and the like, of plastics (excl. building 6,5 4 components for permanent mounting on parts of buildings) 39264000 Statuettes and other ornamental articles, of plastics 6,5 4 39269050 Perforated buckets and similar articles used to filter water at the entrance to drains, 6,5 4 of plastics 39269092 Articles made from plastic sheet, n.e.s. 6,5 4 39269097 Articles of plastics and articles of other materials of heading 3901 to 3914, n.e.s. 6,5 4 40011000 Natural rubber latex, whether or not prevulcanised Free 0 & /en 493  Staging CN 2013 Description Base rate Notes category 40012100 Smoked sheets of natural rubber Free 0 40012200 Technically specified natural rubber "TSNR" Free 0 40012900 Natural rubber in primary forms or in plates, sheets or strip (excl. smoked sheets, Free 0 technically specified natural rubber "TSNR" and natural rubber latex, whether or not prevulcanised) 40013000 Balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or Free 0 in plates, sheets or strip (excl. natural rubber, whether or not prevulcanised) 40021100 Styrene-butadiene rubber latex "SBR"; carboxylated styrene-butadiene rubber latex Free 0 "XSBR" 40021910 Styrene-butadiene rubber produced by emulsion polymerisation "E-SBR", in bales Free 0 40021920 Styrene-butadiene-styrene block copolymers produced by solution polymerisation Free 0 "SBS, thermoplastic elastomers", in granules, crumbs or powders 40021930 Styrene-butadiene rubber produced by solution polymerisation "S-SBR", in bales Free 0 40021990 Styrene-butadiene rubber "SBR" and carboxylated styrene-butadiene rubber Free 0 "XSBR", in primary forms or in plates, sheets or strip (excl. E-SBR and S-SBR in bales, SBS thermoplastic elastomers in granules, crumbs or powder and latex) 40022000 Butadiene rubber "BR", in primary forms or in plates, sheets or strip Free 0 40023100 Isobutylene isoprene rubber "IIR", in primary forms or in plates, sheets or strip Free 0 & /en 494  Staging CN 2013 Description Base rate Notes category 40023900 Halo-isobutene-isoprene rubber "CIIR" or "BIIR", in primary forms or in plates, Free 0 sheets or strip 40024100 Chloroprene latex "chlorobutadiene rubber, CR" Free 0 40024900 Chloroprene "chlorobutadiene rubber, CR", in primary forms or in plates, sheets or Free 0 strip (excl. latex) 40025100 Latex of acrylonitrile-butadiene rubber "NBR" Free 0 40025900 Acrylonitrile-butadiene rubber "NBR", in primary forms or in plates, sheets or strip Free 0 (excl. latex) 40026000 Isoprene rubber "IR", in primary forms or in plates, sheets or strip Free 0 40027000 Ethylene-propylene diene rubber "EPDM", non-conjugated, in primary forms or in Free 0 plates, sheets or strip 40028000 Mixtures of natural rubber, balata, gutta-percha, guayule, chicle or similar types of Free 0 natural rubber with synthetic rubber or factice, in primary forms or in plates, sheets or strip & /en 495  Staging CN 2013 Description Base rate Notes category 40029100 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets Free 0 or strip (excl. styrene-butadiene rubber "SBR", carboxylated styrene-butadiene rubber "XSBR", butadiene rubber "BR", isobutylene isoprene rubber "IIR", halo- isobutene-isoprene rubber "ciir" or "biir", chloroprene rubber "cr", acrylonitrile- butadiene rubber "nbr", isoprene rubber "ir" and non-conjugated ethylene-propylene diene rubber "epdm") 40029910 Natural rubber products modified by the incorporation of plastics (excl. 2,9 0 depolymerised natural rubber) 40029990 Synthetic rubber and factice derived from oils, in primary forms or plates, sheets or Free 0 strip (excl. latex; styrene-butadiene "SBR", carboxylated styrene-butadiene "XSBR", butadiene "BR" butyl "IIR", halo-isobutene-isoprene "CIIR" or "BIIR", chloroprene -ch lorobutadiene- "cr", acrylonitrile-butadiene "nbr", isoprene "ir" or ethylene-propylene-non-conjugated diene "epdm" rubber; products modified by the incorporation of plastics) 40030000 Reclaimed rubber in primary forms or in plates, sheets or strip Free 0 40040000 Waste, parings and scrap of soft rubber and powders and granules obtained Free 0 therefrom 40051000 Rubber, unvulcanised, compounded with carbon black or silica, in primary forms or Free 0 in plates, sheets or strip & /en 496  Staging CN 2013 Description Base rate Notes category 40052000 Compounded rubber, unvulcanised, in the form of solutions or dispersions (excl. Free 0 rubber compounded with carbon black or silica, and mixtures of natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums containing synthetic rubber or factice derived from oils) 40059100 Compounded rubber, unvulcanised, in the form of plates, sheets or strip (excl. Free 0 rubber compounded with carbon black or silica, and mixtures of natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums containing synthetic rubber or factice derived from oils) 40059900 Compounded, unvulcanised rubber in primary forms (excl. solutions and Free 0 dispersions, those containing carbon black or silica, mixtures of natural rubber, balata, gutta-percha, guayule, chicle or similar types of natural rubber with synthetic rubber or factice, and those in the form of plates, sheets or strip) 40061000 "Camel-back" strips of unvulcanised rubber, for retreading rubber tyres Free 0 40069000 Rods, bars, tubes, profiles and other forms of unvulcanised rubber, incl. mixed Free 0 rubber, and articles of unvulcanised rubber, incl. mixed rubber (excl. plates, sheets and strip which, apart from basic surface-working, have not been cut, or have merely been cut into square or rectangular shapes, and 'camel-back' strips) & /en 497  Staging CN 2013 Description Base rate Notes category 40070000 Vulcanised rubber thread and cord (excl. ungimped single thread with a diameter 3 0 of > 5 mm and textiles combined with rubber thread, e.g. textile-covered thread and cord) 40081100 Plates, sheets and strip of cellular rubber 3 0 40081900 Rods and profile shapes, of cellular rubber 2,9 0 40082110 Floor coverings and mats, uncut or simply cut to rectangular or square shape, of 3 0 non-cellular rubber 40082190 Plates, sheets and strip, of non-cellular rubber (excl. floor coverings and mats) 3 0 40082900 Rods, tubes and profile shapes, of non-cellular rubber 2,9 0 40091100 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), not reinforced or 3 0 otherwise combined with other materials, without fittings 40091200 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), not reinforced or 3 0 otherwise combined with other materials, with fittings 40092100 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or 3 0 otherwise combined only with metal, without fittings & /en 498  Staging CN 2013 Description Base rate Notes category 40092200 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or 3 0 otherwise combined only with metal, with fittings 40093100 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or 3 0 otherwise combined only with textile materials, without fittings 40093200 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or 3 0 otherwise combined only with textile materials, with fittings 40094100 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or 3 0 otherwise combined with materials other than metal or textile materials, without fittings 40094200 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or 3 0 otherwise combined with materials other than metal or textile materials, with fittings 40101100 Conveyor belts or belting, of vulcanised rubber, reinforced only with metal 6,5 4 40101200 Conveyor belts or belting, of vulcanised rubber, reinforced only with textile 6,5 4 materials 40101900 Conveyor belts or belting, of vulcanised rubber (excl. reinforced only with metal or 6,5 4 only with textile materials) & /en 499  Staging CN 2013 Description Base rate Notes category 40103100 Endless transmission belts of trapezoidal cross-section "V-belts", of vulcanised 6,5 4 rubber, V-ribbed, of an outside circumference > 60 cm but ≤ 180 cm 40103200 Endless transmission belts of trapezoidal cross-section "V-belts", of vulcanised 6,5 4 rubber, of an outside circumference > 60 cm but ≤ 180 cm (excl. V-ribbed) 40103300 Endless transmission belts of trapezoidal cross-section "V-belts", of vulcanised 6,5 4 rubber, V-ribbed, of an outside circumference > 180 cm but ≤ 240 cm 40103400 Endless transmission belts of trapezoidal cross-section "V-belts", of vulcanised 6,5 4 rubber, of an outside circumference > 180 cm but ≤ 240 cm (excl. V-ribbed) 40103500 Endless synchronous belts, of vulcanised rubber, of an outside 6,5 4 circumference > 60 cm but ≤ 150 cm 40103600 Endless synchronous belts, of vulcanised rubber, of an outside 6,5 4 circumference > 150 cm but ≤ 198cm 40103900 Transmission belts or belting, of vulcanised rubber (excl. endless transmission belts 6,5 4 of trapezoidal cross-section "V-belts", V-ribbed, of an outside circumference > 60 cm but ≤ 240 cm and endless synchronous belts of an outside circumference > 60 cm but ≤ 198 cm) 40111000 New pneumatic tyres, of rubber, of a kind used for motor cars, incl. station wagons 4,5 0 and racing cars & /en 500  Staging CN 2013 Description Base rate Notes category 40112010 Pneumatic tyres, new, of rubber, of a kind used for buses or lorries, with a load 4,5 0 index of ≤ 121 40112090 Pneumatic tyres, new, of rubber, of a kind used for buses or lorries, with a load 4,5 0 index of > 121 40113000 New pneumatic tyres, of rubber, of a kind used for aircraft 4,5 0 40114000 New pneumatic tyres, of rubber, of a kind used for motorcycles 4,5 0 40115000 New pneumatic tyres, of rubber, of a kind used for bicycles 4 0 40116100 Pneumatic tyres, new, of rubber, having a "herring-bone" or similar tread, of a kind 4 0 used on agricultural or forestry vehicles and machines 40116200 Pneumatic tyres, new, of rubber, having a "herring-bone" or similar tread, of a kind 4 0 used on construction or industrial handling vehicles and machines and having a rim size ≤ 61cm 40116300 Pneumatic tyres, new, of rubber, having a "herring-bone" or similar tread, of a kind 4 0 used on construction or industrial handling vehicles and machines and having a rim size > 61cm 40116900 Pneumatic tyres, new, of rubber, having a "herring-bone" or similar tread (excl. of a 4 0 kind used on agricultural or forestry and construction or industrial handling vehicles and machines) & /en 501  Staging CN 2013 Description Base rate Notes category 40119200 Pneumatic tyres, of rubber, new, of a kind used on agricultural or forestry vehicles 4 0 and machines (excl. having a "herring-bone" or similar tread) 40119300 Pneumatic tyres, new, of rubber, of a kind used on construction or industrial 4 0 handling vehicles and machines and having a rim size ≤ 61cm (excl. having a "herring-bone" or similar tread) 40119400 Pneumatic tyres, new, of rubber, of a kind used on construction or industrial 4 0 handling vehicles and machines and having a rim size > 61cm (excl. having a "herring-bone" or similar tread) 40119900 Pneumatic tyres, new, of rubber (excl. having a "herring-bone" or similar tread and 4 0 pneumatic tyres of a kind used on agricultural or forestry and construction or industrial handling vehicles and machines, on motor cars, station wagons, racing cars, buses, lorries, aircraft, motorcycles and bicycles) 40121100 Retreaded pneumatic tyres, of rubber, of a kind used on motor cars "incl. station 4,5 0 wagons and racing cars" 40121200 Retreaded pneumatic tyres, of rubber, of a kind used on buses or lorries 4,5 0 40121300 Retreaded pneumatic tyres, of rubber, of a kind used on aircraft 4,5 0 40121900 Retreaded pneumatic tyres, of rubber (excl. of a kind used on motor cars, station 4,5 0 wagons, racing cars, buses, lorries and aircraft) & /en 502  Staging CN 2013 Description Base rate Notes category 40122000 Used pneumatic tyres of rubber 4,5 0 40129020 Solid or cushion tyres, of rubber 2,5 0 40129030 Tyre treads, of rubber 2,5 0 40129090 Tyre flaps, of rubber 4 0 40131000 Inner tubes, of rubber, of a kind used on motor cars, incl. station wagons and racing 4 0 cars, buses and lorries 40132000 Inner tubes, of rubber, of a kind used for bicycles 4 0 40139000 Inner tubes, of rubber (excl. those of a kind used on motor cars, incl. station wagons 4 0 and racing cars, buses, lorries and bicycles) 40141000 Sheath contraceptives, of vulcanised rubber (excl. hard rubber) Free 0 40149000 Hygienic or pharmaceutical articles, incl. teats, of vulcanised rubber (excl. hard Free 0 rubber), with or without fittings of hard rubber, n.e.s. (excl. sheath contraceptives and articles of apparel and clothing accessories, incl. gloves, for all purposes) 40151100 Surgical gloves, of vulcanised rubber (excl. fingerstalls) 2 0 40151900 Gloves, mittens and mitts, of vulcanised rubber (excl. surgical gloves) 2,7 0 40159000 Articles of apparel and clothing accessories, for all purposes, of vulcanised rubber 5 4 (excl. hard rubber and footwear and headgear and parts thereof, and gloves, mittens and mitts) & /en 503  Staging CN 2013 Description Base rate Notes category 40161000 Articles of cellular rubber, n.e.s. 3,5 0 40169100 Floor coverings and mats, of vulcanised rubber (excl. hard rubber), with chamfered 2,5 0 sides, rounded corners or shaped edges or otherwise worked (excl. those simply cut to rectangular or square shape and goods of cellular rubber) 40169200 Erasers, of vulcanised rubber (excl. hard rubber), conditioned (excl. those simply 2,5 0 cut to rectangular or square shape) 40169300 Gaskets, washers and other seals, of vulcanised rubber (excl. hard rubber and those 2,5 0 of cellular rubber) 40169400 Boat or dock fenders, whether or not inflatable, of vulcanised rubber (excl. hard 2,5 0 rubber and those of cellular rubber) 40169500 Inflatable mattresses and cushions and other inflatable articles, of vulcanised rubber 2,5 0 (excl. hard rubber and fenders, boats, rafts and other floating devices, and hygienic or pharmaceutical articles) 40169952 Rubber-to-metal bonded parts of vulcanised rubber (excl. hard rubber), of a type 2,5 0 intended exclusively or mainly for use in motor vehicles of heading 8701 to 8705 (excl. those of cellular rubber) & /en 504  Staging CN 2013 Description Base rate Notes category 40169957 Articles of vulcanised rubber (excl. hard rubber), of a type intended exclusively or 2,5 0 mainly for use in motor vehicles of heading 8701 to 8705, n.e.s. (excl. those of cellular rubber, and rubber-to-metal bonded parts) 40169991 Rubber-to-metal bonded parts of vulcanised rubber (excl. hard rubber and those of 2,5 0 cellular rubber and those of a type intended exclusively or mainly for use in motor vehicles of heading 8701 to 8705) 40169997 Articles of vulcanised rubber, n.e.s. (excl. hard rubber and those of cellular rubber) 2,5 0 40170000 Hard rubber, e.g. ebonite, in all forms, incl. waste and scrap; articles of hard rubber, Free 0 n.e.s. 41012010 Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or Free 0 not dehaired, unsplit, of a weight per skin ≤ 16kg, fresh 41012030 Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or Free 0 not dehaired, unsplit, of a weight per skin ≤ 16kg, wet-salted 41012050 Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or Free 0 not dehaired, unsplit, of a weight per skin ≤ 8kg when simply dried or ≤ 10kg when dry-salted & /en 505  Staging CN 2013 Description Base rate Notes category 41012080 Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or Free 0 not dehaired, unsplit, of a weight per skin ≤ 16kg, limed, pickled or otherwise preserved (excl. fresh or wet-salted, simply dried or dry-salted, tanned, parchment- dressed 41015010 Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or Free 0 not dehaired or split, of a weight per skin > 16kg, fresh 41015030 Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or Free 0 not dehaired or split, of a weight per skin > 16kg, wet-salted 41015050 Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or Free 0 not dehaired or split, of a weight per skin > 16kg, dried or dry-salted 41015090 Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or Free 0 not dehaired or split, of a weight per skin > 16kg, limed, pickled or otherwise preserved (excl. fresh or wet-salted, simply dried or dry-salted, tanned, parchment- dressed or further prepared) 41019000 Butts, bends, bellies and split raw hides and skins of bovine "incl. buffalo" or Free 0 equine animals, whether or not dehaired, fresh, or salted, dried, limed, pickled or otherwise preserved, and whole raw hides and skins of a weight per skin > 8kg but < 16kg & /en 506  Staging CN 2013 Description Base rate Notes category 41021010 Raw skins of lambs, with wool on, fresh or salted, dried, limed, pickled or Free 0 otherwise preserved (excl. those of Astrakhan, Caracul, Persian, Broadtail or similar lambs, or of Indian, Chinese, Mongolian or Tibetan lambs and tanned, parchment- dressed or further prepared) 41021090 Raw skins of sheep, with wool on, fresh or salted, dried, limed, pickled or otherwise Free 0 preserved (excl. those of lambs and tanned, parchment-dressed or further prepared) 41022100 Raw skins of sheep or lambs, without wool on, pickled, whether or not split Free 0 41022900 Raw skins of sheep or lambs, without wool on, fresh or salted, dried, limed or Free 0 otherwise preserved, whether or not split (excl. pickled, tanned, parchment-dressed or further prepared) 41032000 Raw hides and skins of reptiles, fresh or salted, dried, limed, pickled or otherwise Free 0 preserved (excl. tanned, parchment-dressed or further prepared) 41033000 Raw hides and skins of swine, fresh, or salted, dried, limed, pickled or otherwise Free 0 preserved, whether or not dehaired or split (excl. tanned, parchment-dressed or further prepared) & /en 507  Staging CN 2013 Description Base rate Notes category 41039000 Raw hides and skins, fresh, or salted, dried, limed, pickled or otherwise preserved, Free 0 whether or not dehaired, incl. birdskins without feathers or down (excl. tanned, parchment-dressed or further prepared, hides and skins of bovine "incl. buffalo" animals, equine animals, sheep, lambs, reptiles and swine) 41041110 Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of the whole Free 0 hides and skins of bovine "incl. buffalo" animals, with a surface area of ≤ 2,6 m², tanned, without hair on (excl. further prepared) 41041151 Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of the whole Free 0 hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m², tanned, without hair on (excl. further prepared) 41041159 Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of hides and Free 0 skins of bovine "incl. buffalo" animals, tanned, without hair on (excl. further prepared and of the whole hides and skins) 41041190 Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of hides and 5,5 4 skins of equine animals, tanned, without hair on (excl. further prepared) 41041910 Whole hides and skins of bovine "incl. buffalo" animals, with a surface area Free 0 of ≤ 2,6 m², in the wet state "incl. wet-blue", tanned, without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) & /en 508  Staging CN 2013 Description Base rate Notes category 41041951 Whole hides and skins of bovine "incl. buffalo" animals, with a surface area Free 0 of > 2,6 m², in the wet state "incl. wet-blue", tanned, without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) 41041959 Hides and skins of bovine "incl. buffalo" animals, in the wet state "incl. wet-blue", Free 0 tanned, without hair on, whether or not split (excl. further prepared and whole hides and skins and full grains, unsplit and grain splits) 41041990 Hides and skins of equine animals, in the wet state "incl. wet-blue", tanned, without 5,5 4 hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) 41044111 Full grains leather, unsplit and grain splits leather of East India kip, without hair on, Free 0 whole, whether or not the heads and legs have been removed, in the dry state "crust", with a surface area of ≤ 2,6 m² "28 square feet" and each weighing ≤ 4,5kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles 41044119 Full grains leather, unsplit and grain splits leather, in the dry state "crust", of whole 6,5 4 hides and skins of bovine "incl. buffalo", with a surface area of ≤ 2,6 m² "28 square feet", without hair on (excl. further prepared and East India kip of subheading 4104.41.11) & /en 509  Staging CN 2013 Description Base rate Notes category 41044151 Full grains leather, unsplit and grain splits leather, in the dry state "crust", of whole 6,5 0 hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m² "28 square feet", without hair on (excl. further prepared and East India kip of subheading 4104.41.11) 41044159 Full grains leather, unsplit and grain splits leather, in the dry state "crust", of hides 6,5 4 and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m² "28 square feet", without hair on (excl. further prepared and whole hides and skins and east india kip of subheading 4104.41.11) 41044190 Full grains leather, unsplit and grain splits leather, in the dry state "crust", of hides 5,5 4 and skins of equine animals, without hair on (excl. further prepared) 41044911 Hides and skins of East India kip, without hair on, whole, whether or not the heads Free 0 and legs have been removed, in the dry state "crust", with a surface area of ≤ 2,6 m² "28 square feet" and each weighing ≤ 4,5kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles (excl. full grains, unsplit and grain splits) & /en 510  Staging CN 2013 Description Base rate Notes category 41044919 Whole hides and skins of bovine "incl. buffalo" animals, with a surface area 6,5 4 of ≤ 2,6 m² "28 square feet", in the dry state "crust", without hair on, whether or not split (excl. further prepared and full grains, unsplit, grain splits and hides and skins of east india kip of subheading 4104.49.11) 41044951 Whole hides and skins of bovine "incl. buffalo" animals, with a surface area 6,5 4 of > 2,6 m² "28 square feet", in the dry state "crust", without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) 41044959 Hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m² 6,5 4 "28 square feet", in the dry state "crust", without hair on, whether or not split (excl. further prepared and whole hides and skins and full grains, unsplit and grain splits) 41044990 Hides and skins of equine animals, in the dry state "crust", without hair on, whether 5,5 4 or not split (excl. further prepared and full grains, unsplit and grain splits) 41051000 Skins of sheep or lambs, in the wet state "incl. wet-blue", tanned, without wool on, 2 0 whether or not split (excl. further prepared and pre-tanned only) 41053010 Indian hair sheep skins, in the dry state "crust", without wool on, vegetable pre- Free 0 tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles & /en 511  Staging CN 2013 Description Base rate Notes category 41053090 Skins of sheep or lambs, in the dry state "crust", without wool on (excl. further 2 0 prepared and pre-tanned only, and Indian hair sheep skins, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles) 41062100 Hides and skins of goats or kids, in the wet state "incl. wet-blue", tanned, without 2 0 wool on, whether or not split (excl. further prepared and pre-tanned only) 41062210 Indian goat or kid skins, in the dry state "crust", without wool on, vegetable pre- Free 0 tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles 41062290 Hides and skins of goats or kids, in the dry state "crust", without wool on, whether 2 0 or not split (excl. further prepared and pre-tanned only and vegetable pre-tanned Indian goat or kid hides and skins of subheading 4106.22.10) 41063100 Hides and skins of swine, in the wet state (incl. wet-blue), tanned, without wool on, 2 0 whether or not split (excl. further prepared and pre-tanned only) 41063200 Hides and skins of swine, in the dry state (crust), without wool on, whether or not 2 0 split (excl. further prepared and pre-tanned only) 41064010 Hides and skins of reptiles, vegetable pre-tanned only Free 0 & /en 512  Staging CN 2013 Description Base rate Notes category 41064090 Tanned or crust hides and skins of reptiles, whether or not split (excl. further 2 0 prepared and vegetable pre-tanned only) 41069100 Hides and skins of antelopes, deer, elks, elephants and other animals, incl. sea 2 0 animals, without wool or hair on, and leather of hairless animals, in the wet state "incl. wet-blue", tanned, whether or not split (excl. further prepared and of bovine and equine animals, sheep and lambs, goats and kids, swine and reptiles, and pre- tanned only) 41069200 Hides and skins of antelopes, deer, elks, elephants and other animals, incl. sea 2 0 animals, without wool or hair on, and leather of hairless animals, in the dry state "crust", whether or not split (excl. further prepared and of bovine and equine animals, sheep and lambs, goats and kids, swine and reptiles, and pre-tanned only) 41071111 Boxcalf full grains leather, unsplit, of whole calfhides and calfskins, with a surface 6,5 4 area of ≤ 2,6 m² "28 square feet" 41071119 Full grains leather "incl. parchment-dressed leather", unsplit, of the whole hides and 6,5 4 skins of bovine "incl. buffalo" animals, with a surface area of ≤ 2,6 m² "28 square feet", without hair on (excl. boxcalf, chamois leather, patent leather, patent laminated leather and metallised leather) & /en 513  Staging CN 2013 Description Base rate Notes category 41071190 Full grains leather "incl. parchment-dressed leather", unsplit, of the whole hides and 6,5 4 skins of bovine "incl. buffalo" or equine animals, further prepared after tanning or crusting, without hair on (excl. of bovine "incl. buffalo" animals with a surface area of ≤ 2,6 m² "28 square feet", chamois leather, patent leather and patent laminated leather, and metallised leather) 41071211 Boxcalf grain splits leather, of whole calfhides and calfskins, with a surface area 6,5 4 of ≤ 2,6 m² "28 square feet" 41071219 Grain splits leather "incl. parchment-dressed leather", of the whole hides and skins 6,5 4 of bovine "incl. buffalo" animals, with a surface area of ≤ 2,6 m² "28 square feet", without hair on (excl. boxcalf, chamois leather, patent leather, patent laminated leather and metallised leather) 41071291 Grain splits leather "incl. parchment-dressed leather", of the whole hides and skins 5,5 0 of bovine "incl. buffalo" animals, further prepared after tanning or crusting, without hair on (excl. of bovine "incl. buffalo" animals with a surface area of ≤ 2,6 m² "28 square feet", chamois leather, patent leather and patent laminated leather, and metallised leather) 41071299 Grain splits leather "incl. parchment-dressed leather", of the whole hides and skins 6,5 4 of equine animals, further prepared after tanning or crusting, without hair on (excl. chamois leather, patent leather and patent laminated leather, and metallised leather & /en 514  Staging CN 2013 Description Base rate Notes category 41071910 Leather "incl. parchment-dressed leather" of the whole hides and skins of bovine 6,5 4 "incl. buffalo" animals, with a surface area of ≤ 2,6 m² "28 square feet", without hair on (excl. unsplit full grains leather, grain splits leather, chamois leather, patent leather, patent laminated leather and metallised leather) 41071990 Leather "incl. parchment-dressed leather" of the whole hides and skins of bovine 6,5 4 "incl. buffalo" or equine animals, further prepared after tanning or crusting, without hair on (excl. of bovine "incl. buffalo" animals with a surface area of ≤ 2,6 m² "28 square feet", unsplit full grains leather, grain splits leather, chamois leather, patent leather and patent laminated leather, and metallised leather) 41079110 Full grains sole leather "incl. parchment-dressed leather", unsplit, of the portions, 6,5 4 strips or sheets of hides and skins of bovine "incl. buffalo" or equine animals, further prepared after tanning or crusting, without hair on (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) 41079190 Full grains leather "incl. parchment-dressed leather", unsplit, of the portions, strips 6,5 4 or sheets of hides and skins of bovine "incl. buffalo" or equine animals, further prepared after tanning or crusting, without hair on (excl. sole leather, chamois leather, patent leather and patent laminated leather, and metallised leather) & /en 515  Staging CN 2013 Description Base rate Notes category 41079210 Grain splits leather "incl. parchment-dressed leather", of the portions, strips or 5,5 0 sheets of hides and skins of bovine "incl. buffalo" animals, further prepared after tanning or crusting, without hair on (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) 41079290 Grain splits leather "incl. parchment-dressed leather", of the portions, strips or 6,5 4 sheets of hides and skins of equine animals, further prepared after tanning or crusting, without hair on (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) 41079910 Leather "incl. parchment-dressed leather" of the portions, strips or sheets of hides 6,5 4 and skins of bovine "incl. buffalo" animals, further prepared after tanning or crusting, without hair on (excl. unsplit full grains leather, grain splits leather, chamois leather, patent leather and patent laminated leather, and metallised leather) 41079990 Leather "incl. parchment-dressed leather" of the portions, strips or sheets of hides 6,5 4 and skins of equine animals, further prepared after tanning or crusting, without hair on (excl. unsplit full grains leather, grain splits leather, chamois leather, patent leather and patent laminated leather, and metallised leather) 41120000 Leather further prepared after tanning or crusting "incl. parchment-dressed leather", 3,5 0 of sheep or lambs, without wool on, whether or not split (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) & /en 516  Staging CN 2013 Description Base rate Notes category 41131000 Leather further prepared after tanning or crusting "incl. parchment-dressed leather", 3,5 0 of goats or kids, without wool or hair on, whether or not split (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) 41132000 Leather further prepared after tanning or crusting "incl. parchment-dressed leather", 2 0 of pigs, without hair on, whether or not split (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) 41133000 Leather further prepared after tanning or crusting "incl. parchment-dressed leather", 2 0 of reptiles,, whether or not split (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) 41139000 Leather further prepared after tanning or crusting "incl. parchment-dressed leather", 2 0 of antelopes, deer, elks, elephants and other animals, incl. sea animals, without wool or hair on, and leather of hairless animals, whether or not split (excl. leather of bovine and equine animals, sheep and lambs, goats or kids, swine and reptiles, and chamois leather, patent leather, patent laminated leather and metallised leather) 41141010 Chamois leather, incl. combination chamois leather, of sheep or lambs (excl. glacé- 2,5 0 tanned leather subsequently treated with formaldehyde and leather stuffed with oil only after tanning) & /en 517  Staging CN 2013 Description Base rate Notes category 41141090 Chamois leather, incl. combination chamois leather (excl. that of sheep or lambs, 2,5 0 glacé-tanned leather subsequently treated with formaldehyde and leather stuffed with oil only after tanning) 41142000 Patent leather and patent laminated leather; metallised leather (excl. lacquered or 2,5 0 metallised reconstituted leather) 41151000 Composition leather based on leather or leather fibre, in slabs, sheets or strip, 2,5 0 whether or not in rolls 41152000 Parings and other waste of leather or of composition leather, not suitable for the Free 0 manufacture of leather articles; leather dust, powder and flour 42010000 Saddlery and harness for any animal, incl. traces, leads, knee pads, muzzles, saddle 2,7 0 cloths, saddlebags, dog coats and the like, of any material (excl. harnesses for children and adults, riding whips and other goods of heading 6602) 42021110 Executive-cases, briefcases, portfolios, school satchels and similar containers with 3 0 outer surface of leather, composition leather or patent leather 42021190 Trunks, suitcases, vanity cases and similar containers, with outer surface of leather, 3 0 composition leather or patent leather (excl. executive-cases) & /en 518  Staging CN 2013 Description Base rate Notes category 42021211 Executive-cases, briefcases, school satchels and similar containers, with outer 9,7 7 surface of plastic sheeting 42021219 Trunks, suitcases, vanity cases and similar containers of leather, with outer surface 9,7 7 of plastic sheeting (excl. executive-cases) 42021250 Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and 5,2 4 similar containers, with outer surface of moulded plastic material 42021291 Executive-cases, briefcases, school satchels and similar containers, with outer 3,7 0 surface of plastic, incl. vulcanised fibre, or of textile materials (excl. those with an outer surface of plastic sheeting or moulded plastic material) 42021299 Trunks, suitcases, vanity cases and similar cases, with outer surface of plastics or 3,7 0 textile materials (excl. those with an outer surface of plastic sheeting or moulded plastic material, and executive-cases) 42021910 Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and 5,7 4 similar containers, with outer surface of aluminium 42021990 Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and 3,7 0 similar containers (excl. with outer surface of leather, composition leather, patent leather, plastics, textile materials or aluminium) & /en 519  Staging CN 2013 Description Base rate Notes category 42022100 Handbags, whether or not with shoulder straps, incl. those without handles, with 3 0 outer surface of leather, composition leather or patent leather 42022210 Handbags, whether or not with shoulder straps, incl. those without handles, with 9,7 7 outer surface of plastic sheeting 42022290 Handbags, whether or not with shoulder straps, incl. those without handles, with 3,7 0 outer surface of textile materials 42022900 Handbags, whether or not with shoulder strap, incl. those without handle, with outer 3,7 0 surface of vulcanised fibre or paperboard, or wholly or mainly covered with such materials or with paper 42023100 Wallets, purses, key-pouches, cigarette-cases, tobacco-pouches and similar articles 3 0 carried in the pocket or handbag, with outer surface of leather, composition leather or patent leather 42023210 Wallets, purses, key-pouches, cigarette-cases, tobacco-pouches and similar articles 9,7 7 carried in the pocket or handbag, with outer surface of plastic sheeting 42023290 Wallets, purses, key-pouches, cigarette-cases, tobacco-pouches and similar articles 3,7 0 carried in the pocket or handbag, with outer surface of textile materials & /en 520  Staging CN 2013 Description Base rate Notes category 42023900 Wallets, purses, key-cases, cigarette-cases, tobacco-pouches and similar articles of 3,7 0 a kind normally carried in the pocket or handbag, with outer surface of vulcanised fibre or paperboard, or wholly or mainly covered with such materials or with paper, incl. spectacle cases of moulded plastic material 42029110 Travelling-bags, toilet bags, rucksacks and sports bags with outer surface of leather, 3 0 composition leather or patent leather 42029180 Insulated food or beverage bags, shopping bags, map-cases, tool bags, jewellery 3 0 boxes, cutlery cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, with outer surface of leather, composition leather of patent leather (excl. trunks, briefcases, school satchels and similar; articles normally carried in the pocket or in the handbag; travelling, toilet or sports bags; rucksacks) 42029211 Travelling-bags, toilet bags, rucksacks and sports bags, with outer surface of plastic 9,7 7 sheeting 42029215 Musical instrument cases with outer surface of plastic sheeting 6,7 4 42029219 Insulated food or beverage bags, shopping bags, map-cases, tool bags, jewellery 9,7 7 boxes, cutlery cases, binocular cases, camera cases, gun cases, holsters and similar containers, with outer surface of plastic sheeting (excl. travelling-cases, briefcases, satchels and similar containers, bag or handbag articles, travelling-bags, toilet bags, sports bags, rucksacks and musical instrument cases) & /en 521  Staging CN 2013 Description Base rate Notes category 42029291 Travelling-bags, toilet bags, rucksacks and sports bags, with outer surface of textile 2,7 0 materials 42029298 Insulated food or beverage bags, shopping bags, map-cases, tool bags, jewellery 2,7 0 boxes, cutlery cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, with outer surface of textile materials (excl. trunks, briefcases, school satchels and similar containers, articles of a kind normally carried in the pocket or in the handbag, travelling-bags, toilet bags, sports bags and rucksacks) 42029900 Travelling-bags, shopping or tool bags, jewellery boxes, cutlery cases and similar, 3,7 0 with outer surface of vulcanised fibre or paperboard; cases for binoculars, cameras, musical instruments, guns, holsters and similar containers with outer surface of materials (not leather, plastic sheeting or textile materials) (excl. trunks, briefcases, school satchels and similar; handbags; articles normally carried in pocket or handbag) 42031000 Articles of apparel, of leather or composition leather (excl. clothing accessories, 4 0 footware and headgear and parts thereof, and goods of Chapter 95, e.g. shin guards, fencing masks) 42032100 Specially designed gloves for use in sport, of leather or composition leather 9 7 42032910 Protective gloves of leather or composition leather, for all trades 9 7 & /en 522  Staging CN 2013 Description Base rate Notes category 42032990 Gloves, mittens and mitts, of leather or composition leather (excl. special sports 7 0 gloves and protective gloves for all trades) 42033000 Belts and bandoliers, of leather or composition leather 5 0 42034000 Clothing accessories of leather or composition leather (excl. gloves, mittens and 5 0 mitts, belts, bandoliers, footware and headgear and parts thereof, and goods of Chapter 95 [e.g. shin guards, fencing masks]) 42050011 Conveyor or transmission belts or belting, of leather or composition leather 2 0 42050019 Articles for technical use, of leather or composition leather (excl. conveyor or 3 0 transmission belts or belting) 42050090 Articles of leather or composition leather (excl. saddlery and harness bags; cases 2,5 0 and similar containers; apparel and clothing accessories; articles for technical uses; whips, riding-crops and similar of heading 6602; furniture; lighting appliances; toys; games; sports articles; buttons and parts thereof; cuff links, bracelets or other imitation jewellery; made-up articles of netting of heading 5608; and articles of plaiting materials) 42060000 Articles of gut, goldbeater's skin, bladders or tendons (excl. silkworm gut, sterile 1,7 0 catgut, other sterile surgical suture material and strings for musical instruments) 43011000 Raw furskins of mink, whole, with or without heads, tails or paws Free 0 & /en 523  Staging CN 2013 Description Base rate Notes category 43013000 Raw furskins of the following types of lamb: Astrakhan, Caracul, Persian, Broadtail Free 0 and similar, and Indian, Chinese, Mongolian or Tibetan, whole, with or without heads, tails or paws 43016000 Raw furskins of fox, with or without heads, tails or paws Free 0 43018000 Raw furskins, whole, with or without heads, tails or paws (excl. those of mink, Free 0 lamb - Astrachan, Caracul, Persian, Broadtail and similar, and Indian, Chinese, Mongolian or Tibetan - and fox) 43019000 Heads, tails, paws and other pieces or cuttings of furskins suitable for use in Free 0 furriery 43021100 Tanned or dressed furskins of mink, whole, with or without heads, tails or paws, not Free 0 assembled 43021915 Tanned or dressed furskins of beaver, muskrat or fox, whole, with or without heads, Free 0 tails or paws, not assembled 43021935 Tanned or dressed furskins of rabbit or hare, whole, with or without heads, tails or Free 0 paws, not assembled 43021941 Tanned or dressed furskins of whitecoat pups of harp seal or blueback pups of 2,2 0 hooded seal, whole, with or without heads, tails or paws, not assembled & /en 524  Staging CN 2013 Description Base rate Notes category 43021949 Tanned or dressed furskins of seal, whole, with or without heads, tails or paws, not 2,2 0 assembled (excl. whitecoat pups of harp seal or blueback pups of hooded seal) 43021975 Tanned or dressed furskins of Astrakhan, Caracul, Persian, Broadtail or similar Free 0 lamb, and Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without heads, tails or paws, not assembled 43021980 Tanned or dressed furskins of sheep or lambs, whole, with or without heads, tails or 2,2 0 paws, not assembled (excl. of Astrakhan, Caracul, Persian, Broadtail or similar lamb, and Indian, Chinese, Mongolian or Tibetan lamb) 43021999 Furskins, tanned or dressed, whole, with or without heads, tails or paws, not 2,2 0 assembled (excl. furskins of mink, rabbit, hare, beaver, muskrat, fox, seal, sheep and lambs) 43022000 Heads, tails, paws and other pieces or cuttings of tanned or dressed furskins, not Free 0 assembled 43023010 Tanned and dressed "dropped" furskins 2,7 0 43023025 Tanned or dressed whole furskins of rabbit or hare, and pieces or cuttings thereof, 2,2 0 assembled, without the addition of other materials (excl. "dropped" furskins, clothing, clothing accessories and other furskin articles) & /en 525  Staging CN 2013 Description Base rate Notes category 43023051 Tanned or dressed whole furskins of whitecoat pups of harp seal or blueback pups 2,2 0 of hooded seal, and pieces or cuttings thereof, assembled, without the addition of other materials (excl. "dropped" furskins, clothing, clothing accessories and other furskin articles) 43023055 Tanned or dressed whole furskins of seal, and pieces or cuttings thereof, assembled, 2,2 0 without the addition of other materials (excl. of whitecoat pups of harp seal or blueback pups of hooded seal, and "dropped" furskins, clothing, clothing accessories and other furskin articles) 43023099 Tanned or dressed furskins, whole or in pieces or cuttings, assembled, without the 2,2 0 addition of other materials (excl. furskins of rabbit, hare and seal; "dropped" furskins; articles of apparel and other articles of furskin) 43031010 Articles of apparel and clothing accessories made of the furskin of whitecoat pups 3,7 0 of harp seal or blueback pups of hooded seal (excl. gloves made of leather and furskin, footware and headgear and parts thereof) 43031090 Articles of apparel and clothing accessories made of furskin (excl. those of 3,7 0 whitecoat pups of harp seal or blueback pups of hooded seal, gloves made of leather and furskin, footware and headgear and parts thereof) 43039000 Articles of furskin (excl. articles of apparel, clothing accessories and goods of 3,7 0 Chapter 95, e.g. toys, games and sports equipment) & /en 526  Staging CN 2013 Description Base rate Notes category 43040000 Artificial fur and articles thereof (excl. gloves made of leather and artificial fur, 3,2 0 footware and headgear and parts thereof, and goods of Chapter 95, e.g. toys, games and sports equipment) 44011000 Fuel wood, in logs, billets, twigs, faggots or similar forms Free 0 44012100 Coniferous wood in chips or particles (excl. those of a kind used principally for Free 0 dying or tanning purposes) 44012200 Wood in chips or particles (excl. those of a kind used principally for dying or Free 0 tanning purposes, and coniferous wood) 44013100 Wood pellets Free 0 44013920 Sawdust and wood waste and scrap, agglomerated in logs, briquettes or similar Free 0 forms (excl. pellets) 44013930 Sawdust of wood, not agglomerated Free 0 44013980 Wood waste and scrap, not agglomerated (excl. sawdust) Free 0 44021000 Bamboo charcoal, incl. shell or nut charcoal, whether or not agglomerated (excl. Free 0 used as a medicament, mixed with incense, activated bamboo charcoal and in the form of crayons) & /en 527  Staging CN 2013 Description Base rate Notes category 44029000 Wood charcoal, incl. shell or nut charcoal, whether or not agglomerated (excl. Free 0 bamboo charcoal, wood charcoal used as a medicament, charcoal mixed with incense, activated charcoal and charcoal in the form of crayons) 44031000 Wood in the rough, treated with paint, stains, creosote or other preservatives (excl. Free 0 rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.) 44032011 Sawlogs of spruce of the species "Picea abies Karst." or silver fir "Abies alba Free 0 Mill.", whether or not stripped of bark or sapwood, or roughly squared 44032019 Spruce of the species "Picea abies Karst." or silver fir "Abies alba Mill.", in the Free 0 rough, whether or not stripped of bark or sapwood, or roughly squared (excl. sawlogs; rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 44032031 Sawlogs of pine of the species "Pinus sylvestris L.", whether or not stripped of bark Free 0 or sapwood, or roughly squared 44032039 Pine of the species "Pinus sylvestris L." in the rough, whether or not stripped of Free 0 bark or sapwood, or roughly squared (excl. sawlogs; rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) & /en 528  Staging CN 2013 Description Base rate Notes category 44032091 Sawlogs of coniferous wood, whether or not stripped of bark or sapwood, or Free 0 roughly squared (excl. spruce of the species "Picea abies Karst.", silver fir "Abies alba Mill." and pine of the species "Pinus sylvestris L.") 44032099 Coniferous wood in the rough, whether or not stripped of bark or sapwood, or Free 0 roughly squared (excl. sawlogs; rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives; and spruce of the species "picea abies karst.", silver fir "abies alba mill." and pine of the species "pinus sylvestris l.") 44034100 Dark red meranti, light red meranti and meranti bakau wood in the rough, whether Free 0 or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 44034910 Sapelli, acajou d'Afrique and iroko in the rough, whether or not stripped of bark or Free 0 sapwood, or roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) & /en 529  Staging CN 2013 Description Base rate Notes category 44034935 Okoumé and sipo in the rough, whether or not stripped of bark or sapwood, or Free 0 roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 44034995 Abura, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé Free 0 clair, bossé foncé, cativo, cedro, dabema, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, limba, louro, maçaranduba, mahogany, makoré, mandioqueira, mansonia, mengkulang, merawan, merbau, merpauh, mersawa, moabi, niangon, nyatoh, obeche, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, palissandre de rio, palissandre de para, palissandre de rose, pau amarelo, pau marfim, pulai, punah, quaruba, ramin, saqui-saqui, sepetir, sucupira, suren, tauari, teak, tiama, tola, virola, white lauan, white meranti, white seraya and yellow meranti, in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 44039110 Sawlogs of oak "Quercus spp.", whether or not stripped of bark or sapwood, or Free 0 roughly squared & /en 530  Staging CN 2013 Description Base rate Notes category 44039190 Oak "Quercus spp." in the rough, whether or not stripped of bark or sapwood, or Free 0 roughly squared (excl. sawlogs; rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 44039210 Sawlogs of beech "Fagus spp.", whether or not stripped of bark or sapwood, or Free 0 roughly squared 44039290 Beech "Fagus spp." in the rough, whether or not stripped of bark or sapwood, or Free 0 roughly squared (excl. sawlogs; rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 44039910 Poplar in the rough, whether or not stripped of bark or sapwood, or roughly squared Free 0 (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 44039930 Eucalyptus wood in the rough, whether or not stripped of bark or sapwood, or Free 0 roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 44039951 Sawlogs of birch, whether or not stripped of bark or sapwood, or roughly squared Free 0 & /en 531  Staging CN 2013 Description Base rate Notes category 44039959 Birch, in the rough, whether or not stripped of bark or sapwood, or roughly squared Free 0 (excl. sawlogs; rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 44039995 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared Free 0 (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives, tropical wood of subheading note 1 to this Chapter and coniferous wood, oak, beech, poplar, eucalyptus and birch wood) 44041000 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn Free 0 lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like, of coniferous wood (excl. hoopwood sawn lengthwise and carved or notched at the ends; brushmounts, lasts) 44042000 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn Free 0 lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles and the like; chipwood and the like (excl. hoopwood sawn lengthwise and carved or notched at the ends; brushmounts, lasts; coniferous wood in general) & /en 532  Staging CN 2013 Description Base rate Notes category 44050000 Wood wool; wood flour "wood powder able to pass through a fine", 0,63 mm mesh, Free 0 sieve with a residue of ≤ 8 % by weight 44061000 Railway or tramway sleepers "cross-ties" of wood, not impregnated Free 0 44069000 Railway or tramway sleepers "cross-ties" of wood, impregnated Free 0 44071015 Coniferous wood sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm, sanded, or end-jointed, whether or not planed or sanded 44071031 Spruce of the species "Picea abies Karst." or silver fir "Abies alba Mill.", sawn or Free 0 chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end- jointed) 44071033 Pine of the species "Pinus sylvestris L.", sawn or chipped lengthwise, sliced or Free 0 peeled, of a thickness of > 6 mm, planed (excl. end-jointed) 44071038 Coniferous wood sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm, planed (excl. end-jointed, spruce of the species "Picea abies Karst.", silver fir "Abies alba Mill." and pine of the species "Pinus sylvestris L.") 44071091 Spruce "Picea abies Karst." or silver fir "Abies alba Mill.", sawn or chipped Free 0 lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end- jointed; boards for the manufacture of pencils; wood with a length of ≤ 125 mm and a thickness of < 12,5 mm) & /en 533  Staging CN 2013 Description Base rate Notes category 44071093 Pine of the species "Pinus silvestris L.", sawn or cut lengthwise, sliced or peeled, Free 0 with a thickness of > 6 mm (excl. planed, sanded or end-jointed; boards for the manufacture of lead pencils, tracer pencils, colour pencils, slate pencils and other pencils with a wood casing; wood with a length of ≤ 125 mm and a thickness of < 12,5 mm) 44071098 Coniferous wood sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm (excl. planed or sanded, and spruce "Picea abies Karst.", silver fir "Abies alba Mill." and pine "Pinus sylvestris L.") 44072110 Mahogany "Swietenia spp.", sawn or chipped lengthwise, sliced or peeled, of a 4,9 4 thickness of > 6 mm, sanded, or end-jointed, whether or not planed or sanded 44072191 Mahogany "Swietenia spp.", sawn or chipped lengthwise, sliced or peeled, of a 4 0 thickness of > 6 mm, planed (excl. end-jointed) 44072199 Mahogany "Swietenia spp.", sawn or chipped lengthwise, sliced or peeled, of a Free 0 thickness of > 6 mm (excl. planed, sanded or end-jointed) 44072210 Virola, imbuia and balsa, sawn or chipped lengthwise, sliced or peeled, of a 4,9 4 thickness of > 6 mm, sanded, or end-jointed, whether or not planed or sanded 44072291 Virola, imbuia and balsa, sawn or chipped lengthwise, sliced or peeled, of a 4 0 thickness of > 6 mm, planed (excl. end-jointed) & /en 534  Staging CN 2013 Description Base rate Notes category 44072299 Virola, imbuia and balsa, sawn or chipped lengthwise, sliced or peeled, of a Free 0 thickness of > 6 mm (excl. planed, sanded or end-jointed) 44072510 Dark red meranti, light red meranti and meranti bakau, sawn or chipped lengthwise, 4,9 4 sliced or peeled, of a thickness of > 6 mm, end-jointed, whether or not planed or sanded 44072530 Dark red meranti, light red meranti and meranti bakau, sawn or chipped lengthwise, 4 0 sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) 44072550 Dark red meranti, light red meranti and meranti bakau, sawn or chipped lengthwise, 4,9 4 sliced or peeled, of a thickness of > 6 mm, sanded (excl. end-jointed) 44072590 Dark red meranti, light red meranti and meranti bakau, sawn or chipped lengthwise, Free 0 sliced or peeled, of a thickness of > 6 mm (excl. such products planed, sanded or end-jointed) 44072610 White lauan, white meranti, white seraya, yellow meranti and alan, sawn or chipped 4,9 4 lengthwise, sliced or peeled, of a thickness of > 6 mm, end-jointed, whether or not planed or sanded 44072630 White lauan, white meranti, white seraya, yellow meranti and alan, sawn or chipped 4 0 lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) & /en 535  Staging CN 2013 Description Base rate Notes category 44072650 White lauan, white meranti, white seraya, yellow meranti and alan, sawn or chipped 4,9 4 lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded (excl. end-jointed) 44072690 White lauan, white meranti, white seraya, yellow meranti and alan, sawn or chipped Free 0 lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end- jointed) 44072710 Sapelli, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, 4,9 4 sanded, or end-jointed, whether or not planed or sanded 44072791 Sapelli, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, 4 0 planed (excl. end-jointed) 44072799 Sapelli, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm Free 0 (excl. planed, sanded or end-jointed) 44072810 Iroko, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, 4,9 4 sanded, or end-jointed, whether or not planed or sanded 44072891 Iroko, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, 4 0 planed (excl. end-jointed) 44072899 Iroko, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. Free 0 planed, sanded or end-jointed) & /en 536  Staging CN 2013 Description Base rate Notes category 44072915 Keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, okoumé, obeche, 4,9 4 sipo, acajou d'Afrique, makoré, tiama, mansonia, ilomba, dibétou, limba, azobé, palissandre de Rio, palissandre de Para, palissandre de rose, abura, afrormosia, ako, andiroba, aningré, avodiré, balau, bossé clair, bossé foncé, cativo, cedro, dabema, doussié, framiré, freijo, fromager, fuma, geronggang, ipé, jaboty, jequitiba, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "swietenia spp."), mandioqueira, mengkulang, merawan, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, saqui-saqui, sepetir, sucupira, suren, tauari and tola, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, end-jointed, whether or not planed or sanded 44072920 Palissandre de Rio, palissandre de Para and palissandre de rose, sawn or chipped 4,9 4 lengthwise, sliced or peeled, planed, of a thickness of > 6 mm (excl. end-jointed) 44072925 Keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, okoumé, obeche, 4 0 sipo, acajou d'Afrique, makoré, tiama, mansonia, ilomba, dibétou, limba and azobé, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) 44072945 Keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, okoumé, obeche, 4,9 4 sipo, acajou d'Afrique, makoré, tiama, mansonia, ilomba, dibétou, limba, azobé, palissandre de Rio, palissandre de Para and palissandre de rose, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded (excl. end-jointed) & /en 537  Staging CN 2013 Description Base rate Notes category 44072960 Keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, okoumé, obeche, Free 0 sipo, acajou d'Afrique, makoré, tiama, mansonia, ilomba, dibétou, limba, azobé, palissandre de Rio, palissandre de Para and palissandre de rose, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. such products planed, sanded or end-jointed) 44072983 Abura, afrormosia, ako, andiroba, aningré, avodiré, balau, bossé clair, bossé foncé, 4 0 cativo, cedro, dabema, doussié, framiré, freijo, fromager, fuma, geronggang, ipé, jaboty, jequitiba, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "Swietenia spp."), mandioqueira, mengkulang, merawan, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, saqui- saqui, sepetir, sucupira, suren, tauari and tola, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) 44072985 Abura, afrormosia, ako, andiroba, aningré, avodiré, balau, bossé clair, bossé foncé, 4,9 4 cativo, cedro, dabema, doussié, framiré, freijo, fromager, fuma, geronggang, ipé, jaboty, jequitiba, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "Swietenia spp."), mandioqueira, mengkulang, merawan, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, saqui- saqui, sepetir, sucupira, suren, tauari and tola, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded (excl. end-jointed) & /en 538  Staging CN 2013 Description Base rate Notes category 44072995 Abura, afrormosia, ako, andiroba, aningré, avodiré, balau, bossé clair, bossé foncé, Free 0 cativo, cedro, dabema, doussié, framiré, freijo, fromager, fuma, geronggang, ipé, jaboty, jequitiba, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "Swietenia spp."), mandioqueira, mengkulang, merawan, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, saqui- saqui, sepetir, sucupira, suren, tauari and tola, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. end-jointed, planed or sanded 44079115 Oak "Quercus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm, sanded, or end-jointed, whether or not planed or sanded 44079131 Blocks, strips and friezes of oak "Quercus spp." for parquet or wood block flooring, Free 0 not assembled, of a thickness of > 6 mm, planed (excl. veneered or of plywood) 44079139 Oak "Quercus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm, planed (excl. end-jointed and blocks, strips and friezes for parquet or wood block flooring) 44079190 Oak "Quercus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm (excl. planed, sanded or end-jointed) 44079200 Beech "Fagus spp.", sawn or chipped lengthwise, sliced or peeled, whether or not Free 0 planed, sanded or end-jointed, of a thickness of > 6 mm & /en 539  Staging CN 2013 Description Base rate Notes category 44079310 Maple "Acer spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm, planed, or end-jointed, whether or not planed or sanded 44079391 Maple "Acer spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness 2,5 0 of > 6 mm, sanded (excl. end-jointed) 44079399 Maple "Acer spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm (excl. planed, sanded or end-jointed) 44079410 Cherry "Prunus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm, planed, or end-jointed, whether or not planed or sanded 44079491 Cherry "Prunus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness 2,5 0 of > 6 mm, sanded (excl. end-jointed) 44079499 Cherry "Prunus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm (excl. planed, sanded or end-jointed) 44079510 Ash "Fraxinus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm, planed, or end-jointed, whether or not planed or sanded 44079591 Ash "Fraxinus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness 2,5 0 of > 6 mm, sanded (excl. end-jointed) & /en 540  Staging CN 2013 Description Base rate Notes category 44079599 Ash "Fraxinus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm (excl. planed, sanded or end-jointed) 44079927 Wood sawn or cut lengthwise, sliced or peeled, of a thickness of > 6 mm, planed, or Free 0 end-jointed, whether or not planed or sanded (excl. tropical wood specified in Subheading Note 2 to this chapter, coniferous wood, oak "Quercus spp.", beech "Fagus spp.", maple "acer spp.", cherry "prunus spp." and ash "fraxinus spp.") 44079940 Wood sawn or cut lengthwise, sliced or peeled, sanded, of a thickness of > 6 mm 2,5 0 (excl. end-jointed; tropical wood specified in Subheading Note 2 to this chapter, coniferous wood, oak "Quercus spp.", beech "Fagus spp.", maple "Acer spp.", cherry "Prunus spp." and ash "fraxinus spp.") 44079991 Poplar, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm Free 0 (excl. planed, sanded or end-jointed) 44079996 Tropical wood, sawn or chipped lengthwise, sliced or peeled, of a thickness Free 0 of > 6 mm (excl. planed, sanded or end-jointed, and tropical wood specified in Subheading Note 2 to this chapter) 44079998 Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm Free 0 (excl. planed, sanded or end-jointed, and tropical wood, coniferous wood, oak "Quercus spp.", beech "Fagus spp.", maple "Acer spp.", cherry "Prunus spp.", ash "Fraxinus spp." And poplar) & /en 541  Staging CN 2013 Description Base rate Notes category 44081015 Sheets for veneering, incl. those obtained by slicing laminated wood, for coniferous 3 0 plywood or for other similar laminated coniferous wood and other coniferous wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, planed, sanded or end- jointed 44081091 Small boards for the manufacture of pencils, of coniferous wood, of a thickness Free 0 of ≤ 6 mm 44081098 Sheets for veneering, incl. those obtained by slicing laminated wood, for coniferous 4 0 plywood or for other similar laminated coniferous wood and other coniferous wood, sawn lengthwise, sliced or peeled, whether or not spliced, of a thickness of ≤ 6 mm (excl. planed, sanded or end-jointed, and small boards for the manufacture of pencils) 44083111 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 4,9 4 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, end-jointed, whether or not planed or sanded, of dark red meranti, light red meranti and meranti bakau 44083121 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 4 0 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, planed, of dark red meranti, light red meranti and merantibakau (excl. end-jointed) & /en 542  Staging CN 2013 Description Base rate Notes category 44083125 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 4,9 4 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, sanded, of dark red meranti, light red meranti and meranti bakau (excl. end-jointed) 44083130 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 6 4 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, whether or not spliced, of dark red meranti, light red meranti and meranti bakau (excl. planed, sanded or end-jointed) 44083915 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 4,9 4 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, sanded, or end-jointed, whether or not planed, of white lauan, sipo, limba, okoumé, obeche, acajou d'afrique, sapelli, virola, mahogany "swietenia spp.", palissandre de rio, palissandre de para and palissandre de rose 44083921 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 4 0 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, planed, of white lauan, sipo, limba, okoumé, obeche, acajou d'afrique, sapelli, virola, mahogany "swietenia spp.", palissandre de rio, palissandre de para and palissandre de rose (excl. end-jointed) & /en 543  Staging CN 2013 Description Base rate Notes category 44083930 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 6 4 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not spliced, of a thickness of ≤ 6 mm, of white lauan, sipo, limba, okoumé, obeche, acajou d'afrique, sapelli, virola, mahogany "swietenia spp.", palissandre de rio, palissandre de para and palissandre de rose (excl. planed, sanded or end-jointed) 44083955 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 3 0 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, planed, sanded or end-jointed, of abura, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "swietenia spp."), makoré, mandioqueira, mansonia, merawan, mengkulang, merbau, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, ramin, saqui-saqui, sepetir, sucupira, suren, tauari, teak, tiama, tola, white meranti, white seraya and yellow meranti & /en 544  Staging CN 2013 Description Base rate Notes category 44083970 Small boards for the manufacture of pencils, of a thickness of ≤ 6 mm, of abura, Free 0 afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "swietenia spp."), makoré, mandioqueira, mansonia, merawan, mengkulang, merbau, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, ramin, saqui-saqui, sepetir, sucupira, suren, tauari, teak, tiama, tola, white meranti, white seraya and yellow meranti 44083985 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 4 0 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not spliced, of a thickness of ≤ 1 mm, of abura, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "swietenia spp."), makoré, mandioqueira, mansonia, merawan, mengkulang, merbau, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, ramin, saqui-saqui, sepetir, sucupira, suren, tauari, teak, tiama, tola, white meranti, white seraya and yellow meranti (excl. planed, sanded or end- jointed) & /en 545  Staging CN 2013 Description Base rate Notes category 44083995 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 4 0 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not spliced, of a thickness of > 1 mm but ≤ 6 m, of abura, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "swietenia spp."), makoré, mandioqueira, mansonia, merawan, mengkulang, merbau, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, ramin, saqui-saqui, sepetir, sucupira, suren, tauari, teak, tiama, tola, white meranti, white seraya and yellow meranti (excl. planed, sanded or end- jointed) 44089015 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 3 0 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, planed, sanded or end-jointed (excl. tropical wood of Subheading note 2 to this Chapter and coniferous wood) 44089035 Small boards for the manufacture of pencils, of wood, of a thickness of ≤ 6 mm Free 0 (excl. tropical wood of Subheading Note 2 to this Chapter and coniferous wood) & /en 546  Staging CN 2013 Description Base rate Notes category 44089085 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 4 0 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not spliced, of a thickness of ≤ 1 mm (excl. planed, sanded or end-jointed, and tropical wood of subheading note 2 to this Chapter and coniferous wood) 44089095 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood 4 0 or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not spliced, of a thickness of > 1 mm (excl. planed, sanded or end-jointed, and tropical wood of subheading note 2 to this Chapter and coniferous wood) 44091011 Mouldings for frames for paintings, photographs, mirrors or similar objects, of Free 0 coniferous wood 44091018 Coniferous wood, incl. strips and friezes for parquet flooring, not assembled, Free 0 continuously shaped "tongued, grooved, rebated, chamfered, V-jointed beaded, moulded, rounded or the like" along any of its edges, ends or faces, whether or not planed, sanded 44092100 Bamboo, incl. strips and friezes for parquet flooring, not assembled, continuously Free 0 shaped "tongued, grooved, rebated, chamfered, V-jointed beaded, moulded, rounded or the like" along any of its edges, ends or faces, whether or not planed, sanded or end-jointed & /en 547  Staging CN 2013 Description Base rate Notes category 44092910 Mouldings for frames for paintings, photographs, mirrors or similar objects, of Free 0 wood (excl. coniferous wood and bamboo) 44092991 Blocks, strips and friezes for parquet flooring, not assembled, continuously shaped Free 0 "tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like" along any of its edges, ends or faces, whether or not planed, sanded or end- jointed of wood (excl. coniferous wood and bamboo) 44092999 Wood, continuously shaped "tongued, grooved, rebated, chamfered, V-jointed Free 0 beaded, moulded, rounded or the like" along any of its edges, ends or faces, whether or not planed, sanded or end-jointed (excl. coniferous wood and bamboo, and mouldings for frames for paintings, photographs, mirrors or similar objects, blocks, strips and friezes for parquet flooring) 44101110 Particle board of wood, whether or not agglomerated with resins or other organic 7 7 binding substances, unworked or not further worked than sanded (excl. oriented strand board and waferboard, fibreboard and cellular wood panels) 44101130 Particle board of wood, whether or not agglomerated with resins or other organic 7 7 binding substances, surface-covered with melamine-impregnated paper (excl. oriented strand board and waferboard, fibreboard and cellular wood panels) & /en 548  Staging CN 2013 Description Base rate Notes category 44101150 Particle board of wood, whether or not agglomerated with resins or other organic 7 7 binding substances, surface-covered with decorative laminates of plastics (excl. oriented strand board and waferboard, fibreboard and cellular wood panels) 44101190 Particle board of wood, whether or not agglomerated with resins or other organic 7 7 binding substances (excl. unworked or not further worked than sanded, surface- covered with melamine-impregnated paper or with decorative laminates of plastics, oriented strand board and waferboard, fibreboard and cellular wood panels) 44101210 Oriented strand "OSB", of wood, unworked or not further worked than sanded 7 7 44101290 Oriented strand board "OSB" of wood (excl. unworked or not further worked than 7 7 sanded) 44101900 Waferboard and similar board, of wood, whether or not agglomerated with resins or 7 7 other organic binding substances (excl. particle board, oriented strand board, fibreboard and cellular wood panels) 44109000 Board of bagasse, bamboo or cereal straw particles or other ligneous materials, 7 7 whether or not agglomerated with resins or other organic binding substances (excl. of wood, and fibreboard, cellular wood panels, veneered panels, panels of ligneous materials agglomerated with cement, plaster or other mineral binders) 44111210 Medium density fibreboard "MDF" of wood, of a thickness ≤ 5 mm, not 7 7 mechanically worked or surface-covered & /en 549  Staging CN 2013 Description Base rate Notes category 44111290 Medium density fibreboard "MDF" of wood, of a thickness ≤ 5 mm, mechanically 7 7 worked or surface-covered 44111310 Medium density fibreboard "MDF" of wood, of a thickness > 5 mm but ≤ 9mm, not 7 7 mechanically worked or surface-covered 44111390 Medium density fibreboard "MDF" of wood, of a thickness > 5 mm but ≤ 9mm, 7 7 mechanically worked or surface-covered 44111410 Medium density fibreboard "MDF" of wood, of a thickness > 9mm, not 7 7 mechanically worked or surface-covered 44111490 Medium density fibreboard "MDF" of wood, of a thickness > 9mm, mechanically 7 7 worked or surface-covered 44119210 Fibreboard of wood or other ligneous materials, whether or not agglomerated with 7 7 resins or other organic bonding agents, of a density of > 0,8 g/cm³, not mechanically worked or surface-covered (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; furniture components identifiable as such) & /en 550  Staging CN 2013 Description Base rate Notes category 44119290 Fibreboard of wood or other ligneous materials, whether or not agglomerated with 7 7 resins or other organic bonding agents, of a density of > 0,8 g/cm³, mechanically worked or surface-covered (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) 44119310 Fibreboard of wood or other ligneous materials, whether or not agglomerated with 7 7 resins or other organic bonding agents, of a density of > 0,5g to 0,8 g/cm³, not mechanically worked or surface-covered (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) 44119390 Fibreboard of wood or other ligneous materials, whether or not agglomerated with 7 7 resins or organic bonding agents, of a density of > 0,5g to 0,8 g/cm³, mechanically worked or surface-covered (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) & /en 551  Staging CN 2013 Description Base rate Notes category 44119410 Fibreboard of wood or other ligneous materials, whether or not agglomerated with 7 7 resins or other organic bonding agents, of a density of ≤ 0,5 g/cm³ (excl. mechanically worked or surface-covered; medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) 44119490 Fibreboard of wood or other ligneous materials, whether or not agglomerated with 7 7 resins or other organic bonding agents, with a density of ≤ 0,5 g/cm³, mechanically worked or surface-covered (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) 44121000 Plywood, veneered panel and similar laminated wood, of bamboo, not containing 10 7 particle board and without blockboard, laminboard or battenboard (excl. sheets of compressed wood, cellular wood panels, parquet panels or sheets, inlaid wood and sheets identifiable as furniture components) 44123110 Plywood consisting solely of sheets of wood ≤ 6 mm thick, with at least one outer 10 7 ply of one the following: dark red meranti, light red meranti, white lauan, sipo, limba, obeche, okoumé, acajou d'Afrique, sapelli, virola, mahogany "Swietenia spp.", palissandre de rio, palissandre de para or palissandre de rose (excl. sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) & /en 552  Staging CN 2013 Description Base rate Notes category 44123190 Plywood consisting solely of sheets of wood ≤ 6 mm thick, with at least one outer 7 7 ply of a tropical wood specified in Subheading Note 1 to this Chapter (excl. okoumé, dark red meranti, light red meranti, white lauan, sipo, limba, obeche, acajou d'Afrique, sapelli, virola, mahogany "swietenia spp.", palissandre de rio, palissandre de para or palissandre de rose, sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) 44123210 Plywood consisting solely of sheets of wood ≤ 6 mm thick, with at least one outer 7 7 ply of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar (excl. sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) 44123290 Plywood consisting solely of sheets of wood ≤ 6 mm thick, with at least one outer 7 7 ply of non-coniferous wood or other tropical wood than specified in Subheading Note1 to this Chapter (excl. of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut, yellow poplar, bamboo, and sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) 44123900 Plywood consisting solely of sheets of wood ≤ 6 mm thick (excl. of bamboo, 7 7 plywood of subheadings 4412.31 and 4412.32; sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) & /en 553  Staging CN 2013 Description Base rate Notes category 44129410 Laminated wood with at least one outer ply of non-coniferous wood, and containing 10 7 blockboard, laminboard or battenboard (excl. of bamboo, plywood consisting solely of sheets of wood ≤ 6 mm thick, sheets of compressed wood, inlaid wood and sheets identifiable as furniture components) 44129490 Laminated wood as blockboard, laminboard or battenboard (excl. of bamboo, such 6 4 with at least one outer ply of non-coniferous wood, plywood consisting solely of sheets of wood ≤ 6 mm thick, sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) 44129930 Veneered panels and similar laminated wood with at least one layer of particle 6 4 board, without blockboard, laminboard or battenboard (excl. of bamboo, plywood consisting solely of sheets of wood ≤ 6 mm thick, sheets of compressed wood, cellular wood panel, inlaid wood and sheets identifiable as furniture components) 44129940 Veneered panels and similar laminated wood with at least one outer ply of alder, 10 7 ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar, not containing layers of particle board and without blockboard, laminboard or battenboard (excl. plywood consisting solely of sheets of wood ≤ 6 mm thick, sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) & /en 554  Staging CN 2013 Description Base rate Notes category 44129950 Veneered panels and similar laminated wood with at least one outer ply of non- 10 7 coniferous wood, not containing layers of particle board and without blockboard, laminboard or battenboard (excl. of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar, plywood consisting solely of sheets of wood ≤ 6 mm thick, sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) 44129985 Veneered panels and similar laminated wood not containing layers of particle board 10 7 and without blockboard, laminboard or battenboard (excl. those containing at least one outer ply of non-coniferous wood, of bamboo, plywood consisting solely of sheets of wood ≤ 6 mm thick, sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) 44130000 Metallised wood and other densified wood in blocks, plates, strips or profile shapes Free 0 44140010 Wooden frames for paintings, photographs, mirrors or similar objects, of tropical 5,1 4 wood "okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre du brésil and palissandre de rose" & /en 555  Staging CN 2013 Description Base rate Notes category 44140090 Wooden frames for paintings, photographs, mirrors or similar objects (excl. of Free 0 tropical wood "okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany [swietenia spp.], imbuia, balsa, palissandre de rio, palissandre du brésil and palissandre de rose") 44151010 Cases, boxes, crates, drums and similar packings, of wood 4 0 44151090 Cable drums of wood 3 0 44152020 Pallets and pallet collars, of wood 3 0 44152090 Box pallets and other load boards, of wood (excl. containers specially designed and 4 0 equipped for one or more modes of transport; flat pallets and pallet collars) 44160000 Casks, barrels, vats, tubs and other coopers' products parts thereof, of wood, incl. Free 0 staves 44170000 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot Free 0 or shoe lasts and shoetrees, of wood (excl. forms used in the manufacture of hats, forms of heading 8480, other machines and machine components, of wood) & /en 556  Staging CN 2013 Description Base rate Notes category 44181010 Windows and French windows and their frames, of okoumé, obeche, sapelli, sipo, 3 0 acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose 44181050 Windows and French windows and their frames, of coniferous wood 3 0 44181090 Windows and French windows and their frames, of wood (excl. okoumé, obeche, 3 0 sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose, and coniferous wood) 44182010 Doors and their frames and thresholds, of okoumé, obeche, sapelli, sipo, acajou 6 4 d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose & /en 557  Staging CN 2013 Description Base rate Notes category 44182050 Doors and their frames and thresholds, of coniferous wood Free 0 44182080 Doors and their frames and thresholds, of wood (excl. okoumé, obeche, sapelli, Free 0 sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose, and coniferous wood) 44184000 Wooden shuttering for concrete constructional work (excl. plywood boarding) Free 0 44185000 Shingles and shakes, of wood Free 0 44186000 Posts and beams, of wood Free 0 44187100 Flooring panels for mosaic floors, assembled, of wood 3 0 44187200 Flooring panels, multilayer, assembled, of wood (excl. for mosaic floors) Free 0 44187900 Flooring panels, assembled, of wood (excl. multilayer panels and flooring panels Free 0 for mosaic floors) 44189010 Builders' joinery and carpentry, of glue-laminated timber (excl. windows and Free 0 French windows and their frames, doors and their frames and thresholds, wooden shuttering for concrete constructional work, shingles, shakes and prefabricated buildings) & /en 558  Staging CN 2013 Description Base rate Notes category 44189080 Builders' joinery and carpentry, of wood, incl. cellular wood panels (excl. of glue- Free 0 laminated timber, and windows, French windows and their frames, doors and their frames and thresholds, posts and beams, assembled flooring panels, wooden shuttering for concrete constructional work, shingles, shakes and prefabricated buildings) 44190010 Tableware and kitchenware, of okoumé, obeche, sapelli, sipo, acajou d'Afrique, 3 0 makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose 44190090 Tableware and kitchenware, of wood (excl. okoumé, obeche, sapelli, sipo, acajou Free 0 d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany [swietenia spp.], imbuia, balsa, palissandre de rio, palissandre du brésil and palissandre de rose; objects for furniture, ornamental objects, cooper's products, parts for wooden tableware and kitchenware, brushes, paintbrushes, brooms and hand sieves) & /en 559  Staging CN 2013 Description Base rate Notes category 44201011 Statuettes and other ornaments, of okoumé, obeche, sapelli, sipo, acajou d'Afrique, 6 4 makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose (excl. wood marquetry and inlaid wood) 44201019 Statuettes and other ornaments, of wood (excl. okoumé, obeche, sapelli, sipo, Free 0 acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany [swietenia spp.], imbuia, balsa, palissandre de rio, palissandre du brésil and palissandre de rose; wood marquetry and inlaid wood) 44209010 Wood marquetry and inlaid wood (excl. statuettes and other ornaments, articles of 4 0 furniture, lamps and lighting fittings and parts thereof) 44209091 Caskets and cases for jewellery or cutlery, and similar articles and articles of 6 4 furniture of okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany (swietenia spp.), imbuia, balsa, palissandre de rio, palissandre de para and Eelnõude infosüsteemis (EIS) on antud täitmiseks ülesanne. Eelnõu toimik: 4.10.1/25-0551 - COM(2025) 339 Ettepanek: NÕUKOGU OTSUS ühelt poolt Euroopa Liidu ning teiselt poolt Lõuna-Ameerika lõunaosa ühisturu, Argentina Vabariigi, Brasiilia Liitvabariigi, Paraguay Vabariigi ja Uruguay Idavabariigi vahelise kaubanduse vahelepingu Euroopa Liidu nimel sõlmimise kohta Arvamuse andmine eelnõu kohta Välisministeeriumile vastavalt Riigikantselei 06.06.2025 resolutsioonile. Osapooled: Majandus- ja Kommunikatsiooniministeerium; Haridus- ja Teadusministeerium; Justiits- ja Digiministeerium; Kultuuriministeerium; Kaitseministeerium; Siseministeerium; Regionaal- ja Põllumajandusministeerium; Rahandusministeerium; Sotsiaalministeerium; Kliimaministeerium Tähtaeg: 13.10.2025 23:59 Link eelnõu toimiku vaatele: https://eelnoud.valitsus.ee/main/mount/docList/13e83d3e-10b1-401f-81aa-5b8ddaf44e7b Link menetlusetapile: https://eelnoud.valitsus.ee/main/mount/docList/13e83d3e-10b1-401f-81aa-5b8ddaf44e7b?activity=2 Eelnõude infosüsteem (EIS) https://eelnoud.valitsus.ee/main