Landwirtschaftsabkommen zwischen der Schweizerischen Eidgenossenschaft und der Ukraine

Abgeschlossen am 24. Juni 2010

Von der Bundesversammlung genehmigt am 8. März 2011²

In Kraft getreten am 1. Juni 2012

(Stand am 1. Juni 2012)

Art. 1 Geltungsbereich

Dieses Abkommen über den Handel mit landwirtschaftlichen Erzeugnissen zwischen der Schweizerischen Eidgenossenschaft (nachfolgend als «Schweiz» bezeichnet) und der Ukraine, nachfolgend gemeinsam als «die Vertragsparteien» bezeichnet, wird im Anschluss an das am 24. Juni 2010³unterzeichnete Freihandelsabkommen zwischen den EFTA-Staaten und der Ukraine (nachfolgend als «das Freihandelsabkommen» bezeichnet), und insbesondere nach Artikel 2.1 des Freihandelsabkommens, abgeschlossen. Dieses Abkommen ist Bestandteil der Instrumente zur Errichtung einer Freihandelszone zwischen den EFTA-Staaten und der Ukraine.
Dieses Abkommen gilt ebenso für das Fürstentum Liechtenstein, solange zwischen der Schweiz und dem Fürstentum Liechtenstein der Zollvertrag vom 29. März 1923⁴in Kraft ist.

Art. 2 Anwendungsbereich

Dieses Abkommen findet Anwendung auf Massnahmen, welche die Vertragsparteien einführen oder beibehalten im Zusammenhang mit landwirtschaftlichen Erzeugnissen, die: (a) in die Kapitel 1‒24 des Harmonisierten Systems zur Bezeichnung und Codierung der Waren⁵(nachfolgend als «das HS» bezeichnet) fallen und die nicht in den Anhängen II und III des Freihandelsabkommens aufgeführt sind; und (b) von Anhang I des Freihandelsabkommens erfasst werden.

Art. 3 Zollkonzessionen

Die Ukraine gewährt Zollkonzessionen auf landwirtschaftliche Erzeugnisse schweizerischen Ursprungs nach Anhang I. Die Schweiz gewährt Zollkonzessionen auf landwirtschaftliche Erzeugnisse ukrainischen Ursprungs nach Anhang II.

Art. 4 Ursprungsregeln und Zollverfahren

Die Ursprungsregeln und die Bestimmungen zur Zusammenarbeit in Zollangelegenheiten im Protokoll über Ursprungsregeln des Freihandelsabkommens gelten vorbehältlich der Ausnahme nach Absatz 2 für dieses Abkommen. Jeder Verweis auf «EFTA-Staaten» in diesem Protokoll ist als Verweis auf die Schweiz zu verstehen.
Für den Zweck dieses Abkommens gelten die Artikel 3 und 4 des Protokolls über Ursprungsregeln des Freihandelsabkommensmutatis mutandis und erlauben zwischen den Vertragsparteien nur die bilaterale Kumulation.

Art. 5 Dialog

Die Vertragsparteien untersuchen alle Schwierigkeiten, die sich aus ihrem gegenseitigen Handel mit landwirtschaftlichen Erzeugnissen ergeben könnten, und sind bestrebt, angemessene Lösungen zu finden.

Art. 6 Weitere Liberalisierung

Die Vertragsparteien verpflichten sich, ihre Bemühungen zur Erreichung einer weiteren Liberalisierung ihres Handels mit landwirtschaftlichen Erzeugnissen fortzuführen, wobei sie die Struktur dieses Handels zwischen ihnen, die besondere Sensitivität solcher Erzeugnisse und die Entwicklung der Landwirtschaftspolitik auf beiden Seiten, berücksichtigen. Auf Ersuchen einer Vertragspartei konsultieren die Vertragsparteien einander, um dieses Ziel einschliesslich durch Verbesserungen beim Marktzugang durch Senkung oder Aufhebung von Zöllen auf landwirtschaftliche Erzeugnisse und durch Ausdehnung des Bereichs von landwirtschaftlichen Erzeugnissen, die von diesem Abkommen erfasst werden, zu erreichen.

Art. 7 Bestimmungen des Freihandelsabkommens

Die folgenden Bestimmungen des Freihandelsabkommens gelten zwischen den Vertragsparteien dieses Abkommens: die Artikel 1.4 (Territorialer Anwendungsbereich), 1.5 (Zentrale, regionale und lokale Regierungen), 1.6 (Transparenz), 2.6 (Ein- und Ausfuhrbeschränkungen), 2.8 (Gesundheitspolizeiliche und Pflanzenschutzrechtliche Massnahmen), 2.9 (Technische Vorschriften), 2.12 (Staatliche Handelsunternehmen), 2.16 (Bilaterale Schutzmassnahmen), 2.17 (Allgemeine Ausnahmen), 2.18 (Ausnahmen zur Wahrung der Sicherheit) und Kapitel 9 (Streitbeilegung). Sie werden hiermitmutatis mutandis zu Bestandteilen dieses Abkommens erklärt.

Art. 8 Landwirtschaftliche Schutzmassnahmen

Die Ergreifung von Schutzmassnahmen bei landwirtschaftlichen Erzeugnissen richtet sich nach Artikel 2.16 Absatz 1 des Freihandelsabkommens.
Eine Schutzmassnahme kann höchstens für ein Jahr ergriffen werden und besteht: (a) entweder aus der Erhöhung des Einfuhrzolls auf das fragliche Erzeugnis bis zur Höhe des Meistbegünstigungszollsatzes auf das Erzeugnis im Zeitpunkt, da die Massnahme ergriffen wird; (b) oder aus der Einführung eines Zollkontingents für den Präferenzhandel auf Grundlage des Handelsvolumens in den fünf vorangegangenen Jahren, wobei der Anstieg des Einfuhrvolumens, der die Einführung der Schutzmassnahme erforderlich machte, unberücksichtigt bleibt.
Bevor eine Vertragspartei eine Schutzmassnahme ergreift, notifiziert sie die andere Vertragspartei schriftlich über die geplante Massnahme. Innert 60 Tagen nach Notifikation stellt die notifizierende Vertragspartei alle massgeblichen Informationen in Bezug auf die Schutzmassnahme zur Verfügung. Auf Ersuchen nimmt diese Vertragspartei Konsultationen mit der betroffenen Vertragspartei über die Anwendungsbedingungen der Massnahme auf.

Art. 9 Inkrafttreten und Verhältnis zwischen diesem Abkommen und dem Freihandelsabkommen

Dieses Abkommen tritt zum selben Zeitpunkt in Kraft, an dem das Freihandelsabkommen zwischen der Schweiz und der Ukraine in Kraft tritt. Es bleibt so lange in Kraft, wie die Vertragsparteien Vertragsparteien des Freihandelsabkommens bleiben.
Der Depositar des Freihandelsabkommens erhält eine Abschrift dieses Abkommens und der Ratifikations-, Annahme- oder Genehmigungsurkunden dieses Abkommens zur Kenntnisnahme.

Zu Urkund dessen haben die hierzu gehörig befugten Unterzeichnenden dieses Abkommen unterzeichnet.Geschehen zu Reykjavik, am 24. Juni 2010, in zwei Originalausfertigungen in englischer Sprache.

Für die Schweizeriche Eidgenossenschaft:	Für die Ukraine:
Doris Leuthard	Kostyantyn Gryshchenko

Anhang I

(Art. 3)

Zollkonzessionen der Ukraine

1. Einfuhrzölle der Ukraine auf Erzeugnisse schweizerischen Ursprungs, die in der Tabelle in Kategorie «0» aufgelistet sind, werden am 1. Januar 2012 aufgehoben.

2. Einfuhrzölle der Ukraine auf Erzeugnisse schweizerischen Ursprungs, die in der Tabelle in Kategorie «3» aufgelistet sind, werden schrittweise in Übereinstimmung mit folgendem Zeitplan abgebaut: – am 1. Januar 2012 auf 75 % des Ausgangzollsatzes, – am 1. Januar 2013 auf 50 % des Ausgangzollsatzes, – am 1. Januar 2014 auf 25 % des Ausgangzollsatzes, – am 1. Januar 2015 werden die verbleibenden Zölle aufgehoben.

3. Einfuhrzölle der Ukraine auf Erzeugnisse schweizerischen Ursprungs, die in der Tabelle in Kategorie «5» aufgelistet sind, werden schrittweise in Übereinstimmung mit folgendem Zeitplan abgebaut: – am 1. Januar 2012 auf 83 % des Ausgangzollsatzes, – am 1. Januar 2013 auf 67 % des Ausgangzollsatzes, – am 1. Januar 2014 auf 50 % des Ausgangzollsatzes, – am 1. Januar 2015 auf 34 % des Ausgangzollsatzes, – am 1. Januar 2016 auf 17 % des Ausgangzollsatzes, – am 1. Januar 2017 werden die verbleibenden Zölle aufgehoben.

4. Einfuhrzölle der Ukraine auf Erzeugnisse schweizerischen Ursprungs, die in der Tabelle in Kategorie «7» aufgelistet sind, werden schrittweise in Übereinstimmung mit folgendem Zeitplan abgebaut: – am 1. Januar 2012 auf 87 % des Ausgangzollsatzes, – am 1. Januar 2013 auf 75 % des Ausgangzollsatzes, – am 1. Januar 2014 auf 62 % des Ausgangzollsatzes, – am 1. Januar 2015 auf 50 % des Ausgangzollsatzes, – am 1. Januar 2016 auf 37 % des Ausgangzollsatzes, – am 1. Januar 2017 auf 25 % des Ausgangzollsatzes, – am 1. Januar 2018 auf 12 % des Ausgangzollsatzes, – am 1. Januar 2019 werden die verbleibenden Zölle aufgehoben.

HS 2007 KN 2002	Description of goods	Import duty, % or €/unit	Dismantling period
101901100	– – – For slaughter	5	5
101901900	– – – Other	5	5
101903000	– – Asses	5	5
101909000	– – Mules and hinnies	5	5
102900500	– – – Of a weight not exceeding 80 kg	5	7
102902100	– – – – For slaughter	5	7
102902900	– – – – Other	5	7
102904100	– – – – For slaughter	5	7
102904900	– – – – Other	15	7
102905100	– – – – – For slaughter	5	7
102905900	– – – – – Other	5	7
102906100	– – – – – For slaughter	5	7
102906900	– – – – – Other	5	7
102907100	– – – – – For slaughter	5	7
102907900	– – – – – Other	5	7
102909000	– – Other	5	7
103911000	– – – Domestic species	5	7
103919000	– – – Other	5	7
103921100	– – – – Sows having farrowed at least once, of a weight of not less than 160 kg	8	7
103921900	– – – – Other	8	7
103929000	– – – Other	8	7
104103000	– – – Lambs (up to a year old)	2	5
104108000	– – – Other	2	5
104201000	– – Pure-bred breeding animals	2	5
104209000	– – Other	2	5
105120000	– – Turkeys	2	5
105192000	– – – Geese	2	5
105199000	– – – Ducks and guinea fowls	2	5
105940090	– – – Other	10	7
105991000	– – – Ducks	10	7
105992000	– – – Geese	10	7
105993000	– – – Turkeys	10	7
105995000	– – – Guinea fowls	10	7
106110090	– – – Other	10	5
106120090	– – – Other	10	5
106191000	– – – Domestic rabbits	10	5
106199090	– – – – Other	10	5
106200090	– – Other	10	5
106310090	– – – Other	10	5
106320090	– – – Other	10	5
106391090	– – – – Other	10	5
106399090	– – – – Other	10	5
106900090	– – Other	10	5
210191000	– – – – – Bacon sides or spencers	10	7
210192000	– – – – – Three-quarter sides or middles	10	7
210193000	– – – – – Fore-ends and cuts thereof	10	7
210194000	– – – – – Loins and cuts thereof	10	7
210196000	– – – – – Fore-ends and cuts thereof	10	7
210197000	– – – – – Loins and cuts thereof	10	7
210198100	– – – – – – Boneless	10	7
210201000	– – With bone in	15	go to 5 % in 5 ys
210209000	– – Boneless	15	go to 5 % in 5 ys
406201000	– – Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs	10	5
406301000	– – In the manufacture of which no cheeses other than Emmentaler, Gruyere and Appenzell have been used and which may 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 not exceeding 56 %	10	go to 5 % in 5 ys
406303100	– – – – Not exceeding 48 %	10	go to 5 % in 5 ys
406303900	– – – – Exceeding 48 %	10	go to 5 % in 5 ys
406309000	– – – Of a fat content, by weight, exceeding 36 %	10	go to 5 % in 5 ys
406900100	– – For processing	10	go to 5 % in 5 ys
406901300	– – – Emmentaler	10	7
406901500	– – – Gruyere, Sbrinz	10	5
406901700	– – – Bergkase, Appenzell	10	go to 5 % in 5 ys
406901800	– – – Fromage fribourgeois, Vacherin Mont d’Or and Tete de Moine	10	go to 5 % in 5 ys
406901900	– – – Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs	10	7
406902500	– – – Tilsit	10	go to 5 % in 5 ys
406902700	– – – Butterkase	10	go to 5 % in 5 ys
406905000	– – – – Cheese of sheep’s milk or buffalo milk in containers containing brine, or in sheep or goatskin bottles	10	go to 5 % in 5 ys
406906900	– – – – – – – Other	10	go to 5 % in 5 ys
406907600	– – – – – – – Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø	10	go to 5 % in 5 ys
406907900	– – – – – – – Esrom, Italico, Kernhem, Saint- Nectaire, Saint-Paulin, Taleggio	10	go to 5 % in 5 ys
406909300	– – – – – – Exceeding 72 %	10	go to 5 % in 5 ys
406909910	– – – – – – Cheese of cow’s milk in containers containing brine	10	go to 5 % in 5 ys
406909990	– – – – – – Other	10	go to 5 % in 5 ys
504000000	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked	5	7
506100000	– Ossein and bones treated with acid	20	7
506900000	– Other	20	7
511991090	– – – – Other	5	0
511993100	– – – – Raw	5	5
511993900	– – – – Other	5	5
601101000	– – Hyacinths	5	5
601102000	– – Narcissi	5	5
601103000	– – Tulips	5	5
601104000	– – Gladioli	5	5
601109000	– – Other	5	5
601201000	– – Chicory plants and roots	5	5
601203000	– – Orchids, hyacinths, narcissi and tulips	5	5
601209000	– – Other	5	5
602101000	– – Of vines	5	5
602109000	– – Other	5	5
602201000	– – Vine slips, grafted or rooted	5	5
602209000	– – Other	5	5
602300000	– Rhododendrons and azaleas, grafted or not	20	5
602401000	– – Neither budded nor grafted	5	5
602409000	– – Budded or grafted	5	5
602901000	– – Mushroom spawn	10	5
602902000	– – Pineapple plants	10	5
602903000	– – Vegetable and strawberry plants	10	5
602904100	– – – – – Forest trees	15	5
602904500	– – – – – – Rooted cuttings and young plants	15	5
602904900	– – – – – – Other	15	5
602905100	– – – – – Perennial plants	15	5
602905900	– – – – – Other	15	5
602907000	– – – – Rooted cuttings and young plants, excluding cacti	15	5
602909100	– – – – – Flowering plants with buds or flowers, excluding cacti	15	5
602909900	– – – – – Other	15	5
603110010	– – – From 1 June till 31 October	10	5
603110090	– – – From 1 November to 31 May	5	5
603120010	– – – From 1 June till 31 October	10	5
603120090	– – – From 1 November to 31 May	5	5
603130010	– – – From 1 June till 31 October	10	5
603130090	– – – From 1 November to 31 May	5	5
603140010	– – – From 1 June till 31 October	10	5
603140090	– – – From 1 November to 31 May	5	5
603191010	– – – – From 1 June till 31 October	10	5
603191090	– – – – From 1 November to 31 May	5	5
603199010	– – – – From 1 June till 31 October	10	5
603199090	– – – – From 1 November to 31 May	5	5
603900000	– Other	5	5
604101000	– – Reindeer moss	10	5
604109000	– – Other	10	5
604912000	– – – Christmas trees	10	5
604914000	– – – Conifer branches	10	5
604919000	– – – Other	10	5
604991010	– – – – From 1 November till 30 April	5	5
604991090	– – – – From 1 May till 31 October	10	5
604999010	– – – – From 1 November till 30 April	5	5
604999090	– – – – From 1 May till 31 October	10	5
701100000	– Seed	2	5
701901000	– – For the manufacture of starch	10	5
701905000	– – – New, From 1 January till 30 June	10	5
701909000	– – – Other	10	5
703101100	– – – Sets	10	5
703101900	– – – Other	10	5
703109000	– – Shallots	10	5
703200000	– Garlic	10	5
703900000	– Leeks and Other alliaceous vegetables	20	5
704100000	– Cauliflowers and headed broccoli	10	5
704200000	– Brussels sprouts	20	5
704901000	– – White cabbages and red cabbages	20	5
704909000	– – Other	20	5
705110000	– – Cabbage lettuce (head lettuce)	20	5
705190000	– – Other	20	5
705210000	– – Witloof chicory (Cichorium intybus var. foliosum)	20	5
705290000	– – Other	20	5
706100000	– Carrots and turnips	20	5
706901000	– – Celeriac (rooted celery or German celery)	20	5
706903000	– – Horseradish (Cochlearia armoracia)	20	5
706909000	– – Other	20	5
707009000	– Gherkins	10	5
708100000	– Peas (Pisum sativum)	20	5
708200000	– Beans (Vigna spp., Phaseolus spp.)	20	5
708900000	– Other leguminous vegetables	20	5
709200000	– Asparagus	20	5
709300000	– Aubergines (egg plants)	20	5
709400000	– Celery other than celeriac	20	5
709510000	– – Fresh or chilled mushrooms of the genus «Agaricus»	20	5
709591000	– – – Chanterelles	20	5
709593000	– – – Flap mushrooms	20	5
709595000	– – Truffles	20	5
709599000	– – – Other	10	5
709601000	– – Sweet peppers	20	5
709609100	– – – Of the genus Capsicum, for the manufacture of capsicin or capsicum oleoresin dyes	17	5
709609500	– – – For the industrial manufacture of essential oils or resinoids	20	5
709609900	– – – Other	15	5
709700000	– Spinach, New Zealand spinach and orache spinach(garden spinach)	15	5
709901000	– – Salad vegetables, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.)	10	5
709902000	– – Chard (or white beet) and cardoons	10	5
709903100	– – – For uses other than the production of oil	10	5
709903900	– – – Other	10	5
709904000	– – Capers	10	5
709905000	– – Fennel	20	5
709906000	– – Sweet corn	20	5
709907000	– – Courgettes	20	5
709908000	– Globe artichokes	20	5
709909000	– – Other	20	5
710100000	– Potatoes	15	5
710210000	– – Peas (Pisum sativum)	10	5
710220000	– – Beans (Vigna spp., Phaseolus spp.)	10	5
710290000	– – Other	10	5
710300000	– Spinach, New Zealand spinach and orache spinach(garden spinach)	20	5
710801000	– – Olives	10	5
710805100	– – – Sweet peppers	15	5
710805900	– – – Other	15	5
710806100	– – – Of the genus Agaricus	15	5
710806900	– – – Other	15	5
710807000	– – Tomatoes	15	5
710808000	– – Globe artichokes	15	5
710808500	– – Asparagus	7	5
710809500	– – Other	15	5
710900000	– Mixtures of vegetables	10	5
711201000	– – For uses other than the production of oil	5	5
711209000	– – Other	5	5
711400000	– Cucumbers and gherkins	20	5
711590000	– – Other:	20	5
711901000	– – – Fruits of the genus Capsicum or of the genus Pimenta, excluding sweet peppers	20	5
711905000	– – – Onions	20	5
711907000	– Capers	5	5
711908000	– – – Other	20	5
711909000	– – Mixtures of vegetables	20	5
712200000	– Onions	15	5
712310000	– – Mushrooms of the genus Agaricus	5	5
712320000	– – Wood ears (Auricularia spp.)	5	5
712330000	– – Jelly fungi (Tremella spp.)	5	5
712390000	– – Other	5	5
712900500	– – Potatoes whether or not cut or sliced but not further prepared	20	5
712901100	– – – Hybrids for sowing	20	5
712901900	– – – Other	10	5
712903000	– – Tomatoes	20	5
712905000	– – Carrots	20	5
712909000	– – Other	20	5
713109000	– – Other	5	5
713200000	– Chickpeas (garbanzos)	10	5
713310000	– – Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek:	15	5
713320000	– – Small red (Adzuki) beans (Phaseolus or Vigna angularis)	20	5
713331000	– – – For sowing	5	5
713339000	– – – Other	5	5
713390000	– – Other	10	5
713400000	– Lentils	10	5
713500000	– Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equine, Vicia faba var. minor)	20	5
713900000	– Other	20	5
714201000	– – Fresh, whole, intended for human consumption	20	5
714901100	– – – Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced	20	5
714901900	– – – Other	20	5
801210000	– – In shell	10	7
801220000	– – Shelled	10	7
801310090	– – – Other	10	7
801320090	– – – Other	5	5
802111090	– – – – Other	5	5
802119090	– – – – Other	5	5
802121090	– – – – Other	5	5
802129090	– – – – Other	5	5
802210090	– – – Other	5	5
802310000	– – In shell	10	7
802320000	– – Shelled	10	7
802400000	– Chestnuts (Castanea spp.)	5	5
802500000	– Pistachios	5	5
802600000	– Macadamia nuts	15	7
802902000	– – Areca (or betel), cola and pecans	15	7
802905000	– – Pine nuts	15	7
802908590	– – – Other	15	7
804100000	– Dates	3	3
804201000	– – Fresh	3	3
804209000	– – Dried	3	3
804300000	– Pineapples	3	3
804400000	– Avocados	3	3
806109000	– – Other	10	7
807110090	– – – From 1 April till 30 November	20	7
807190090	– – – From 1 April till 30 November	20	7
808101000	– – – Cider apples, in bulk, from 16 September to 15 December	10	7
808201000	– – – Perry pears, in bulk, from 1 August to 31 December	10	3
808205010	– – – – From 1 December till 31 March	5	3
808205090	– – – – From 1 April till 30 November	10	3
808209000	– – Quinces	10	3
809301000	– – Nectarines	5	5
809309000	– – Other	5	5
809400500	– – Plums	5	5
809409000	– – Sloes	5	5
810100000	– Strawberries	17	7
810201000	– – Raspberries	20	7
810209000	– – Other	20	7
810401000	– – Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea)	20	7
810403000	– – Fruit of the species Vaccinium myrtillus	20	7
810405000	– – Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum	20	7
810409000	– – Other	20	7
810600000	– Durians	10	0
810903000	– – Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums	10	0
810904000	– – Passion fruit, carambola and pitahaya	10	0
810905000	– – – Blackcurrants	20	7
810906000	– – – Redcurrants	20	7
810907000	– – – Other	20	7
810909500	– – Other	10	5
811101100	– – – With a sugar content exceeding 13 % by weight	10	5
811101900	– – – Other	10	5
811109000	– – Other	10	5
811201100	– – – With a sugar content exceeding 13 % by weight	10	5
811201900	– – – Other	10	5
811203100	– – – Raspberries	10	5
811203900	– – – Blackcurrants	10	5
811205100	– – – Redcurrants	10	5
811205900	– – – Mulberries and blackberries, loganberry	10	5
811209000	– – – Other	10	5
811901100	– – – – Tropical fruit and tropical nuts	10	5
811901900	– – – – Other	10	5
811903100	– – – – Tropical fruit and tropical nuts	10	5
811903900	– – – – Other	10	5
811905000	– – – Fruit of the species Vaccinium myrtillus	10	5
811907000	– – – Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium	10	5
811907500	– – – – Sour cherries (Prunus cerasus)	10	5
811908000	– – – – Other	10	5
811908500	– – – Tropical fruit and tropical nuts	10	5
811909500	– – – Other	10	5
812902000	– – Oranges	20	7
812903000	– – Papaws (papayas)	20	7
812904000	– – Fruit of the species Vaccinium myrtillus	20	7
812907000	– – Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit,sapodillo plums, passion fruit, carambola, pitahaya and tropical nuts	20	7
812909800	– – Other	20	7
813401000	– – Peaches, including nectarines	12	5
813403000	– – Pears	12	5
813405000	– – Papaws (papayas)	12	5
813406000	– – Tamarinds	12	5
813407000	– – Cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya	12	5
813409500	– – Other	12	5
813501200	– – – – Of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya	5	5
813501500	– – – – Other	5	5
813501900	– – – Containing prunes	5	5
813503100	– – – Of tropical nuts	5	5
813503900	– – – Other	5	5
813509100	– – – Not containing prunes or figs	5	5
813509900	– – – Other	5	5
814000000	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	20	5
903000000	Mate	5	5
1001100090	– – Other	10	5
1001901000	– – Spelt for sowing	10	5
1001909900	– – – Other	10	5
1002000000	Rye	20	5
1003001000	– Seed	5	5
1003009000	– Other	5	5
1004000000	Oats	5	5
1005900000	– Other:	10	5
1006101000	– – For sowing	5	5
1006102100	– – – – Round grain	5	5
1006102300	– – – – Medium grain	5	5
1006102500	– – – – – Of a length/width ratio greater than 2 but less than 3	5	5
1006102700	– – – – – Of a length/width ratio equal to or greater than 3	5	5
1006109200	– – – – Round grain	5	5
1006109400	– – – – Medium grain	5	5
1006109600	– – – – – Of a length/width ratio greater than 2 but less than 3	5	5
1006109800	– – – – – Of a length/width ratio equal to or greater than 3	5	5
1006201100	– – – Round grain	5	5
1006201300	– – – Medium grain	5	5
1006201500	– – – – Of a length/width ratio greater than 2 but less than 3	5	5
1006201700	– – – – Of a length/width ratio equal to or greater than 3	5	5
1006209200	Round grain husked [brown] rice (excl. parboiled)	5	5
1006209400	– – – Medium grain	5	5
1006209600	– – – – Of a length/width ratio greater than 2 but less than 3	5	5
1006209800	– – – – Of a length/width ratio equal to or greater than 3	5	5
1006302100	– – – – Round grain	5	5
1006302300	– – – – Medium grain	5	5
1006302500	– – – – – Of a length/width ratio greater than 2 but less than 3	5	5
1006302700	– – – – – Of a length/width ratio equal to or greater than 3	5	5
1006304200	– – – – Round grain	5	5
1006304400	– – – – Medium grain	5	5
1006304600	– – – – – Of a length/width ratio greater than 2 but less than 3	5	5
1006304800	– – – – – Of a length/width ratio equal to or greater than 3	5	5
1006306100	– – – – Round grain	5	5
1006306300	– – – – Medium grain	5	5
1006306500	– – – – – Of a length/width ratio greater than 2 but less than 3	5	5
1006306700	– – – – – Of a length/width ratio equal to or greater than 3	5	5
1006309200	– – – – Round grain	5	5
1006309400	– – – – Medium grain	5	5
1006309600	– – – – – Of a length/width ratio greater than 2 but less than 3	5	5
1006309800	– – – – – Of a length/width ratio equal to or greater than 3	5	5
1006400000	– Broken rice	5	5
1007001000	– Hybrids for sowing	2	3
1007009000	– Other	2	3
1008100000	– Buckwheat	20	7
1008200000	– Millet	20	7
1008300000	– Canary seed	5	3
1008901000	– – Triticale	20	7
1008909010	– – – Wild, rice, grain of Zizania aquatica, used for food	1	0
1008909090	– – – Other	20	7
1101001100	– – Of durum wheat	15	7
1101001500	– – Of common wheat and spelt	15	7
1101009000	– Meslin flour	15	7
1102100000	– Rye flour	20	7
1102201000	– – Of a fat content not exceeding 1.5 % by weight	20	7
1102209000	– – Other	20	7
1102901000	– Other:	20	7
1102903000	– – Barley flour	20	7
1102905000	– – Oat flour	20	7
1102909000	– – Other	20	7
1103111000	– – – Durum wheat	20	7
1103119000	– – – Common wheat and spelt	20	7
1103131000	– – – Of a fat content not exceeding 1.5 % by weight	20	7
1103139000	– – – Other	20	7
1103191000	– – – Of rye	20	7
1103193000	– – – Of barley	20	7
1103194000	– – Of oats	20	7
1103195000	– – Of rice	20	7
1103199000	– – – Other	20	7
1103201000	– – Of rye	20	7
1103202000	– – Of barley	20	7
1103203000	– – Of oats	20	7
1103204000	– – Of maize	20	7
1103205000	– – Of rice	20	7
1103206000	– – Of wheat	20	7
1103209000	– – Of other cereals	20	7
1104121000	– – – Rolled	20	7
1104129000	– – – Flaked	10	7
1104191000	– – – Of wheat	20	7
1104193000	– – – Of rye	20	7
1104195000	– – – Of maize	20	7
1104196100	Rolled barley grains	20	7
1104196900	– – – – Flaked	20	7
1104199100	– – – – Flaked rice	20	7
1104199900	– – – – Other	10	7
1104222000	– – – Hulled (shelled or husked)	20	7
1104223000	– – – Hulled and sliced or kibbled («Grutze» or «grutten»)	20	7
1104225000	– – – Pearled	20	7
1104229000	– – – Not otherwise worked than kibbled	20	7
1104229800	– – – Other	20	7
1104231000	– – – Hulled and sliced or kibbled («Grutze» or «grutten»)	20	7
1104233000	– – – Pearled	20	7
1104239000	– – – Not otherwise worked than kibbled	20	7
1104239900	– – – Other	20	7
1104290100	– – – Hulled (shelled or husked)	20	7
1104290300	– – – Hulled and sliced or kibbled («Grutze» or «grutten»)	20	7
1104290500	– – – Pearled	20	7
1104290700	– – – Not otherwise worked than kibbled	20	7
1104290900	– – – Other	20	7
1104291100	– – – – – Of wheat	20	7
1104291800	– – – – – Other	20	7
1104293000	– – – – Pearled	20	7
1104295100	– – – – – Of wheat	20	7
1104295500	– – – – – Of rye	20	7
1104295900	– – – – – Other	20	7
1104298100	– – – – – Of wheat	20	7
1104298500	– – – – – Of rye	20	7
1104298900	– – – – – Other	20	7
1104301000	– – Of wheat	20	7
1104309000	– – Of other cereals	20	7
1106100000	– Of the dried leguminous vegetables of heading 07.13	20	7
1106201000	– – Denatured	20	7
1106209000	– – Other	20	7
1106301000	– – Of bananas	10	5
1106309000	– – Other	10	5
1107101100	– – – In the form of flour	10	5
1107101900	– – – Other	10	5
1107109100	– – – In the form of flour	10	5
1107109900	– – – Other	10	5
1107200000	– Roasted	10	5
1108120000	– – Maize (corn) starch	10	5
1108199000	– – – Other	15	5
1108200000	– Inulin	20	5
1109000000	Wheat gluten, whether or not dried	15	5
1202101090	– – – Other	5	3
1202109090	– – – Other	5	3
1202200090	– – Other	5	3
1203000000	Copra	5	3
1204009000	– Other	5	5
1206009100	– – Shelled; in grey and white striped shell	10	5
1207201000	– – For sowing	5	3
1207209000	– – Other	5	3
1207401000	– – For sowing	5	3
1207409000	– – Other	5	3
1207501000	– – For sowing	5	3
1207509000	– – Other	5	3
1207911000	– – – For sowing	5	3
1207919000	– – – Other	5	3
1207991500	– – – For sowing	5	3
1207999100	Hemp seeds, whether or not broken (excl. for sowing)	5	3
1207999700	– – – – Other	5	3
1208900000	– Other	5	5
1209100000	– Goats:	5	5
1210100000	– Hop cones, neither ground nor powdered nor in the form of pellets	20	7
1210201000	– – Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin	20	7
1210209000	– – Other	20	7
1212200000	– Seaweeds and other algae	15	5
1212993000	– – Locust beans	15	5
1212994100	– – – Not decorticated, crushed or ground	15	5
1212994900	– – – Other	15	5
1212997000	– – – Other	15	5
1213000000	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	20	5
1214100000	– Lucerne (alfalfa) meal and pellets	5	5
1214901000	– – Mangolds, swedes and other fodder roots	5	5
1214909000	– – Other	5	5
1501001900	– – Other	20	7
1501009000	– Poultry fat	20	7
1502001090	– – Other	12	7
1502009000	– Other	12	7
1503001100	– – For industrial uses	20	7
1503001900	– – Other	20	7
1503003000	– Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption	20	7
1503009000	– Other	20	7
1505001000	– Wool grease, crude	10	5
1505009000	– Other	10	5
1506000000	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	10	5
1508101000	– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	5
1508109000	– – Other	10	5
1508901000	– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	5
1508909000	– – Other	10	5
1509101000	– – Virgin lampante olive oil	10	5
1509109000	– – Other	10	5
1509900000	– Other	10	5
1510001000	– Crude oils	10	5
1510009000	– Other	20	5
1512119100	– – – – Sunflower-seed oil	20	7
1512119900	– – – – Safflower oil	20	7
1512191000	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	10	7
1512199010	– – – – Sunflower-seed oil	30	7
1512199090	– – – – Safflower oil	20	7
1512211000	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	10	7
1512219000	– – – Other	10	7
1512291000	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	10	7
1512299000	– – – Other	10	7
1514111000	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	5
1514119000	– – – Other	5	5
1514191000	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	5
1514199000	– – – Other	5	5
1514911000	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	5
1514919000	– – – Other	5	5
1514991000	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	5
1514999000	– – – Other	5	5
1515110000	– – Crude oil	20	7
1515191000	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	7
1515199000	– – – Other	20	7
1515211000	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	20	7
1515219000	– – – Other	20	7
1515291000	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	7
1515299000	– – – Other	15	7
1515501100	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	5
1515501900	– – – Other	10	5
1515509100	– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	5
1515509900	– – – Other	5	5
1515901110	– – Tobacco-seed oil and its fractions:	10	5
1515901190	– – – Crude oil:	5	5
1515902100	– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	5
1515902900	– – – – Other	5	5
1515903100	– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	5
1515903900	– – – – Other	5	5
1515904000	– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	5
1515905100	– – – – – Solid, in immediate packings of a net content of 1 kg or less	5	5
1515905900	– – – – – Solid, other; fluid	5	5
1515906000	– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption	5	5
1515909100	– – – – – Solid, in immediate packings of a net content of 1 kg or less	5	5
1515909900	– – – – – Solid, other; fluid	5	5
1516101090	– – Other	20	7
1516109090	– – Other	20	7
1516209110	– – – – Olive oils	10	7
1516209120	– – – – Palm oil	5	7
1516209131	– – – – – Palm kernel oil	5	7
1516209132	– – – – – Palm kernel olein	5	7
1516209133	– – – – – Hydrogenated palm kernel stearin	5	7
1516209190	– – – – Other	20	7
1516209500	– – – – Colza, linseed, rape seed, sunflower seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption	20	7
1516209611	– – – – – – – In packing not exceeding 20 kg	5	7
1516209615	– – – – – – – Other	5	7
1516209690	– – – – – – Other	20	7
1516209821	– – – – – – – Palm kernel oil, refined, bleached & deodorised for technical or industrial use	5	7
1516209822	– – – – – – – Palm kernel olein, refined, bleached & deodorised for technical or industrial use	5	7
1516209823	– – – – – – – Palm kernel stearin, refined, bleached & deodorised for technical or industrial use	5	7
1516209890	– – – – – – Other	10	7
1518003100	– – Crude	10	5
1518003900	– – Other	10	5
1518009100	– – 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 chemically modified, excluding those of heading 15.16	10	5
1518009500	– – – Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions	20	5
1518009900	– – – Other	20	5
1702110000	– – Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter	5	5
1702201000	– – Maple sugar in solid form, containing added flavouring or colouring matter	5	5
1702209000	– – Other	5	5
1702301000	– – Isoglucose	5	5
1702305100	– – – – In the form of white crystalline powder, whether or not agglomerated	5	5
1702309100	– – – – In the form of white crystalline powder, whether or not agglomerated	5	5
1702401000	– – Isoglucose	5	5
1702601000	– – Isoglucose	5	5
1702608000	– – Inulin syrup	5	5
1702903000	– – Isoglucose	5	5
1702905000	– – Maltodextrine and maltodextrinesyrup	5	5
1702906000	– – Artificial honey, whether or not mixed with natural honey	5	5
1702907500	– – – – In the form of powder, whether or not agglomerated	5	5
1702908000	Inulin syrup, obtained directly by hydrolysis of inulin or oligofructoses, containing in the dry state >= 10 % but <= 50 % by weight of fructose in free form or as sucrose	5	5
1703100000	– Cane molasses	10	5
1703900000	– Other	10	5
1802000000	Cocoa shells, husks, skins and other cocoa waste	5	5
1902203000	– – Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin	20	7
2001100000	– Cucumbers and gherkins	10	5
2001901000	– – Mango chutney	17	5
2001902000	– – Fruit of the genus Capsicum other than sweet peppers or pimentos	17	5
2001905000	– – Mushrooms	17	5
2001906500	– – Olives	17	5
2001907000	– – Sweet peppers or primentos	17	5
2001909100	– – Tropical fruit and tropical nuts	17	5
2001909300	– – Onions	17	5
2001909900	– – Other	17	5
2003103000	– – Other	10	5
2003200000	– Truffles	10	5
2003900000	– Other	10	5
2004101010	– – – Packaged in containers 1 kg or greater not intended for retail sale	5	5
2004101090	– – – Other	15	5
2004109910	– – – Packaged in containers 1 kg or greater not intended for retail sale	5	5
2004109990	– – – Other	15	5
2004903000	– – Sauerkraut, capers and olives	15	5
2004905000	Peas «Pisum sativum» and immature beans «Phaseolus spp.», prepared or preserved otherwise than by vinegar or acetic acid, frozen	15	5
2004909100	– – – Onions, cooked, not otherwise prepared	15	5
2004909800	– – – Other	15	5
2005100000	– Homogenised vegetables	15	5
2005202000	– – – Thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption	12	5
2005208000	– – – Other	12	5
2005400000	– Peas (Pisum sativum)	12	5
2005510000	– – Beans, shelled	15	5
2005590000	– – Other	15	5
2005600000	– Asparagus	15	5
2005701000	– – In immediate packings of a net content not exceeding 5 kg	10	5
2005709000	– – Other	10	5
2005910000	Bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)	10	5
2005991000	– – Fruit of the genus Capsicum other than sweet peppers or pimentos	7	5
2005992000	– – Capers	10	5
2005993000	– – Globe artichokes	7	5
2005994000	– – Carrots	10	5
2005995000	– – Mixtures of vegetables	7	5
2005996000	– – Sauerkraut	10	5
2005999000	– – Other	10	5
2006001000	– Ginger	20	7
2006003100	– – – Cherries	20	7
2006003500	– – – Tropical fruit and tropical nuts	20	7
2006009100	– – – Tropical fruit and tropical nuts	20	7
2008119400	– – – – – Other	10	5
2008119600	– – – – – Roasted	10	5
2008119800	– – – – – Other	10	5
2008191100	– – – – Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit	10	5
2008199100	– – – – Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit	10	5
2008199300	– – – – – – Almonds and pistachios	10	5
2008199500	– – – – – – Other	10	5
2008199900	– – – – – Other	10	5
2008201100	– – – – With a sugar content exceeding 17 % by weight	10	5
2008201900	– – – – Other	10	5
2008203100	– – – – With a sugar content exceeding 19 % by weight	10	5
2008203900	– – – – Other	10	5
2008205100	– – – – With a sugar content exceeding 17 % by weight	10	5
2008205900	– – – – Other	10	5
2008207100	– – – – With a sugar content exceeding 19 % by weight	10	5
2008207900	– – – – Other	10	5
2008209010	– – – – In immediate packings of a net content of 4.5 kg or more	2	0
2008209090	– – – – Other	10	5
2008301100	– – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	15	5
2008301900	– – – – Other	15	5
2008303100	– – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	15	5
2008303900	– – – – Other	15	5
2008305100	– – – – Grapefruit segments	15	5
2008305500	– – – – Mandarins, including tangerines and satsumas; clementines, wilkings and other similar citrus hybrids	15	5
2008305900	– – – – Other	15	5
2008307100	– – – – Grapefruit segments	15	5
2008307500	– – – – Mandarins including tangerines and satsumas; clementines, wilkings and other similar citrus hybrids	15	5
2008307900	– – – – Other	15	5
2008309010	– – – – In immediate packings of a net content of 4.5 kg or more	2	0
2008309090	– – – – Other	15	5
2008401100	– – – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	15	5
2008401900	– – – – – – Other	15	5
2008402100	– – – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	15	5
2008402900	– – – – – Other	15	5
2008403100	– – – – With a sugar content exceeding 15 % by weight	15	5
2008403900	– – – – Other	15	5
2008405100	– – – – With a sugar content exceeding 13 % by weight	15	5
2008405900	– – – – Other	15	5
2008407100	– – – – With a sugar content exceeding 15 % by weight	15	5
2008407900	– – – – Other	15	5
2008409000	– – – Not containing added sugar	15	5
2008501100	– – – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	15	5
2008501900	– – – – – Other	15	5
2008503100	– – – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	15	5
2008503900	– – – – – Other	15	5
2008505100	– – – – With a sugar content exceeding 15 % by weight	15	5
2008505900	– – – – Other	15	5
2008506100	– – – – With a sugar content exceeding 13 % by weight	15	5
2008506900	– – – – Other	15	5
2008507100	– – – – With a sugar content exceeding 15 % by weight	15	5
2008507900	– – – – Other	15	5
2008509200	– – – – Of 5 kg or more	15	5
2008509400	– – – – Of 4.5 kg or more but less than 5 kg	15	5
2008509900	– – – – Of less than 4.5 kg	15	5
2008601100	– – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	10	5
2008601900	– – – – Other	10	5
2008603100	– – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	10	5
2008605000	– – – – Exceeding 1 kg	10	5
2008606000	– – – – Not exceeding 1 kg	10	5
2008607000	– – – – Of 4.5 kg or more	10	5
2008609000	– – – – Of less than 4.5 kg	10	5
2008701100	– – – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	15	5
2008701900	– – – – – Other	15	5
2008703100	– – – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	15	5
2008703900	– – – – – Other	15	5
2008705100	– – – – With a sugar content exceeding 15 % by weight	15	5
2008705900	– – – – Other	15	5
2008706100	– – – – With a sugar content exceeding 13 % by weight	15	5
2008706900	– – – – Other	15	5
2008707100	– – – – With a sugar content exceeding 15 % by weight	15	5
2008707900	– – – – Other	15	5
2008709200	– – – – Of 5 kg or more	15	5
2008709800	– – – – Of less than 5 kg	15	5
2008801100	– – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	10	5
2008801900	– – – – Other	10	5
2008803100	– – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	10	5
2008803900	– – – – Other	10	5
2008805000	– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg	10	5
2008807000	– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg	10	5
2008809000	– – – Not containing added sugar	10	5
2008921200	– – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	15	5
2008921400	– – – – – – Other	15	5
2008921600	– – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	15	5
2008921800	– – – – – – Other	15	5
2008923200	– – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	15	5
2008923400	– – – – – – Other	15	5
2008923600	– – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	15	5
2008923800	– – – – – – – Other	15	5
2008925100	– – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	15	5
2008925900	– – – – – – Other	15	5
2008927200	– – – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	15	5
2008927400	– – – – – – – – Other	15	5
2008927600	– – – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	15	5
2008927800	– – – – – – – Other	15	5
2008929210	– – – – – – – Purée, concentrated purée, frozen or preserved by aseptic way, packaged in containers of a net content exceeding 190 kg, for producing juices, nectars and beverages	2	0
2008929290	– – – – – – – Other	15	5
2008929300	– – – – – – – Other	15	5
2008929400	– – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	15	5
2008929600	– – – – – – Other	15	5
2008929700	– – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	15	5
2008929800	– – – – – – Other	15	5
2008991100	– – – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas	15	5
2008991900	– – – – – Other	15	5
2008992100	– – – – – With a sugar content exceeding 13 % by weight	15	5
2008992300	– – – – – Other	15	5
2008992400	– – – – – – – Passion fruit and guavas	15	5
2008992800	– – – – – – – Other	15	5
2008993100	– – – – – – – Passion fruit and guavas	15	5
2008993400	– – – – – – – Other	15	5
2008993600	– – – – – – – Tropical fruit	15	5
2008993700	– – – – – – – Other	15	5
2008993800	– – – – – – – Tropical fruit	15	5
2008994000	– – – – – – – – Other	15	5
2008994100	– – – – – Ginger	15	5
2008994300	– – – – – Grapes	15	5
2008994500	– – – – – Plums and prunes	15	5
2008994600	– – – – – Passion fruit, guavas and tamarinds	15	5
2008994700	– – – – – Mangoes, mangosteens, papaws (papayas), cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	15	5
2008994900	– – – – – Other	15	5
2008995100	– – – – – Ginger	15	5
2008996100	– – – – – Passion fruit and guavas	15	5
2008996200	– – – – – Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	15	5
2008996700	– – – – – Other	15	5
2008997200	– – – – – – Of 5 kg or more	15	5
2008997800	– – – – – – Of less than 5 kg	15	5
2008999100	– – – – – Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch	15	5
2008999910	– – – – – – Purée, concentrated purée of tropical fruits, frozen or preserved by aseptic way, packaged in containers of a net content exceeding 190 kg, for producing juices, nectars and beverages	2	0
2008999920	– – – – – – Purée, concentrated purée of banana, kiwi, cactus, acerola, rambutan, frozen or preserved by aseptic way, packaged in containers of a net content exceeding 190 kg, for producing juices, nectars and beverages	2	0
2008999990	– – – – – – Other	15	5
2009111100	– – – – Of a value not exceeding 30 Euro per 100 kg net weight	2	3
2009111900	– – – – Other	2	3
2009119100	– – – – Of a value not exceeding 30 Euro per 100 kg net weight and with an added sugar content exceeding 30 % by weight	2	3
2009119910	– – – – – Concentrated	2	3
2009119920	– – – – – – Natural (unreduced), not containing added sugar, packaged in containers of a net content exceeding 190 kg, of a value exceeding 30 Euro per 100 kg net weight	2	3
2009119990	– – – – – Other	2	3
2009120010	– – – Natural (unreduced), not containing added sugar, packaged in containers of a net content exceeding 190 kg, of a value exceeding 30 Euro per 100 kg net weight	2	3
2009120090	– – – Other	2	3
2009191100	– – – – Of a value not exceeding 30 Euro per 100 kg net weight	5	5
2009191900	– – – – Other	2	3
2009199100	– – – – Of a value not exceeding 30 Euro per 100 kg net weight and with an added sugar content exceeding 30 % by weight	5	5
2009199810	– – – – – Concentrated	2	3
2009199890	– – – – – Other	5	5
2009210010	– – – Natural (unreduced), not containing added sugar, packaged in containers of a net content exceeding 190 kg, of a value exceeding 30 Euro per 100 kg net weight	2	3
2009210090	– – – Other	5	5
2009291100	– – – Of a value not exceeding 30 Euro per 100 kg net weight	5	5
2009291900	– – – Other	2	3
2009299100	– – – Of a value not exceeding 30 Euro per 100 kg net weight and with an added sugar content exceeding 30 % by weight	5	5
2009299910	– – – – – Concentrated	2	3
2009299990	– – – – – Other	5	5
2009311100	– – – – With an added sugar content	5	5
2009311910	– – – – – Natural (unreduced), not containing added sugar, packaged in containers of a net content exceeding 190 kg, of a value exceeding 30 Euro per 100 kg net weight	2	3
2009311990	– – – – – Other	5	5
2009315100	– – – – – Containing added sugar	5	5
2009315900	– – – – – Not containing added sugar	5	5
2009319100	– – – – – Containing added sugar	5	5
2009319900	– – – – – Not containing added sugar	5	5
2009391100	– – – Of a value not exceeding 30 Euro per 100 kg net weight	5	5
2009391900	– – – – Other	2	3
2009393100	– – – – – Containing added sugar	5	5
2009393910	– – – – – – Concentrated	2	3
2009393990	– – – – – – Other	5	5
2009395100	– – – – – – With an added sugar content exceeding 30 % by weight	5	5
2009395500	– – – – – – With an added sugar content not exceeding 30 % by weight	5	5
2009395900	– – – – – – Not containing added sugar	5	5
2009399100	– – – – – – With an added sugar exceeding 30 % by weight	5	5
2009399500	– – – – – – With an added sugar not exceeding 30 % by weight	5	5
2009399900	– – – – – – Not containing added sugar	5	5
2009411000	– – – Of a value exceeding 30 Euro per 100 kg net weight	10	5
2009419100	– – – – Containing added sugar	10	5
2009419910	– – – – – Natural (unreduced), not containing added sugar, packaged in containers of a net content exceeding 190 kg, of a value exceeding 30 Euro per 100 kg net weight	2	3
2009419990	– – – – – Other	10	5
2009491100	– – – Of a value not exceeding 30 Euro per 100 kg net weight	10	5
2009491900	– – – – Other	2	3
2009493000	– – – Of a value exceeding 30 Euro per 100 kg net weight containing added sugar	10	5
2009499100	– – – – – With an added sugar exceeding 30 % by weight	10	5
2009499300	– – – – – With an added sugar not exceeding 30 % by weight	10	5
2009499910	– – – – – Concentrated	2	3
2009499990	– – – – – Other	10	5
2009501000	– – Containing added sugar	10	5
2009509000	– – Other	10	5
2009611000	– – – Of a value exceeding 18 Euro per 100 kg net weight	10	5
2009619000	– – – Of a value not exceeding 18 Euro per 100 kg net weight	10	5
2009691100	– – – – Of a value not exceeding 22 Euro per 100 kg net weight	10	5
2009691900	– – – – Other	2	3
2009695100	– – – – – Concentrated	2	3
2009695900	– – – – – Other	10	5
2009697100	– – – – – – Concentrated	2	3
2009697900	– – – – – – Other	10	5
2009699000	– – – – – Other	10	5
2009711000	– – – Of a value exceeding 18 Euro per 100 kg net weight	10	5
2009719100	– – – – Containing added sugar	10	5
2009719900	– – – – Not containing added sugar	10	5
2009791100	– – – – Of a value not exceeding 22 Euro per 100 kg net weight	10	5
2009791900	– – – – Other	10	5
2009793000	– – – – Of a value not exceeding 18 Euro per 100 kg net weight	10	5
2009799100	– – – – – With an added sugar exceeding 30 % by weight	10	5
2009799300	– – – – – With an added sugar not exceeding 30 % by weight	10	5
2009799900	– – – – – Not containing added sugar	10	5
2009801100	– – – – Of a value not exceeding Euro 22 per 100 kg net weight	10	5
2009801900	– – – – Other	10	5
2009803410	– – – – – – Juices of passion fruit	2	0
2009803490	– – – – – – Other	8	5
2009803500	– – – – – Other	2	0
2009803600	– – – – – Tropical fruit juice	8	5
2009803800	– – – – – Other	2	0
2009805000	– – – – Of a value not exceeding Euro 18 per 100 kg net weight with an added sugar	10	5
2009806100	– – – – – With an added sugar content exceeding 30 % by weight	10	5
2009806300	– – – – – With an added sugar content not exceeding 30 % by weight	10	5
2009806900	– – – – – Not containing added sugar	10	5
2009807100	– – – – – Cherry juice	10	5
2009807300	– – – – – Tropical fruit juice	10	5
2009807900	– – – – – Other	10	5
2009808510	Juice of guavas, jackfruit, passion fruit, unfermented, Brix value <= 67 at 20°C, value of <= € 30 per 100 kg, containing > 30 % added sugar (excl. mixtures or containing spirit)	8	5
2009808590	– – – – – – Other	10	5
2009808600	– – – – – – Other	10	5
2009808800	– – – – – – Tropical fruit juice	10	5
2009808900	– – – – – – Other	10	5
2009809510	– – – – – – – Concentrated	2	0
2009809590	– – – – – – – Other	10	5
2009809600	– – – – – – Cherry juice	10	5
2009809710	– – – – – – – Concentrated	2	0
2009809720	– – – – – – – Natural (unreduced), not containing added sugar, packaged in containers of a net content exceeding 190 kg, of a value exceeding 30 Euro per 100 kg net weight	2	0
2009809790	– – – – – – – Other	10	5
2009809910	– – – – – – – Concentrated	2	0
2009809920	– – – – – – – Natural Banana juice (unreduced), not containing added sugar, packaged in containers of a net content exceeding 190 kg, of a value exceeding 30 Euro per 100 kg net weight	2	0
2009809990	– – – – – – – Other	10	5
2009901100	– – – – Of a value not exceeding Euro 22 per 100 kg net weight	10	5
2009901900	– – – – Other	10	5
2009902100	– – – – Of a value not exceeding Euro 30 per 100 kg net weight	10	5
2009902900	– – – – Other	2	3
2009903100	– – – – Of a value not exceeding Euro 18 per 100 kg net weight, with an added sugar content exceeding 30 % by weight	10	5
2009903900	– – – – Other	10	5
2009904100	– – – – – – Containing added sugar	10	5
2009904910	– – – – – – – Concentrated	2	3
2009904920	– – – – – – – Natural (unreduced), not containing added sugar, packaged in containers of a net content exceeding 190 kg	2	3
2009904990	– – – – – – – Other	10	5
2009905100	– – – – – – Containing added sugar	10	5
2009905910	– – – – – – – Concentrated	2	3
2009905920	– – – – – – – Mixtures of tropical fruit juice, natural (unreduced), not containing added sugar, packaged in containers of a net content exceeding 190 kg	2	3
2009905930	– – – – – – – Mixtures of citrus fruit juice, natural (unreduced), not containing added sugar, packaged in containers of a net content exceeding 190 kg	2	3
2009905990	– – – – – – – Other	10	5
2009907100	– – – – – – With an added sugar content exceeding 30 % by weight	10	5
2009907300	– – – – – – With an added sugar content not exceeding 30 % by weight	10	5
2009907910	– – – – – – – Concentrated	2	3
2009907990	– – – – – – – Other	10	5
2009909200	– – – – – – – Mixtures of juices of tropical fruit	10	5
2009909400	– – – – – – – Other	10	5
2009909500	– – – – – – – Mixtures of juices of tropical fruit	10	5
2009909600	– – – – – – – Other	10	5
2009909710	– – – – – – – – Concentrated	2	3
2009909790	– – – – – – – – Other	10	5
2009909810	– – – – – – – – Concentrated	2	3
2009909890	– – – – – – – – Other	10	5
2106903000	– – – Isoglucose syrups	5	7
2106905100	– – – – lactose syrup	5	7
2106905500	– – – – Glucose syrup and maltodextrine syrup	5	7
2204101100	– – – Champagne	1,5 €/litre	7
2204101900	– – – Other	1,5 €/litre	7
2204109100	– – – Asti spumante	1,5 €/litre	7
2204109900	– – – Other	1,5 €/litre	7
2204211000	– – – Wine other than that referred to in subheading 2204 10 in bottles with mushroom stoppers held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar at 20*C	0,3 €/litre	7
2204211100	– – – – – – – Alsace	0,3 €/litre	7
2204211200	– – – – – – – Bordeaux	0,3 €/litre	7
2204211300	– – – – – – – Bourgogne (Burgundy)	0,3 €/litre	7
2204211700	– – – – – – – Val de Loire (Loire Valley)	0,3 €/litre	7
2204211800	– – – – – – – Mosel-Saar-Ruwer	0,3 €/litre	7
2204211900	– – – – – – – Pfalz	0,3 €/litre	7
2204212200	– – – – – – – Rheinhessen	0,3 €/litre	7
2204212300	– – – – – – – Tokay	0,3 €/litre	7
2204212400	– – – – – – – Lazio (Latium)	0,3 €/litre	7
2204212600	– – – – – – – Toscana (Tuscany)	0,3 €/litre	7
2204212700	– – – – – – – Trentino, Alto Adige and Friuli	0,3 €/litre	7
2204212800	– – – – – – – Veneto	0,3 €/litre	7
2204213200	Quality white wines of the «vinho verde» category, in containers holding <= 2 l and of an actual alcoholic strength of <= 13 % vol (excl. sparkling wine and semi-sparkling wine)	0,3 €/litre	7
2204213400	– – – – – – – Penedés	0,3 €/litre	7
2204213600	– – – – – – – Rioja	0,3 €/litre	7
2204213700	– – – – – – – Valencia	0,3 €/litre	7
2204213800	– – – – – – – Other	0,3 €/litre	7
2204214200	– Goats:	0,3 €/litre	7
2204214300	– – – – – – – Bourgogne (Burgundy)	0,3 €/litre	7
2204214400	– – – – – – – Beaujolais	0,3 €/litre	7
2204214600	– – – – – – – Côtes du Rhône	0,3 €/litre	7
2204214700	– – – – – – – Languedoc-Roussillon	0,3 €/litre	7
2204214800	– – – – – – – Val de Loire (Loire Valley)	0,3 €/litre	7
2204216200	– – – – – – – Piemonte (Piedmont)	0,3 €/litre	7
2204216600	– – – – – – – Toscana (Tuscany)	0,3 €/litre	7
2204216700	– – – – – – – Trentino and Alto Adige	0,3 €/litre	7
2204216800	– – – – – – – Veneto	0,3 €/litre	7
2204216900	– – – – – – – Dão, Bairrada and Douro	0,3 €/litre	7
2204217100	– – – – – – – Navarra	0,3 €/litre	7
2204217400	– – – – – – – Penedés	0,3 €/litre	7
2204217600	– – – – – – – Rioja	0,3 €/litre	7
2204217700	– – – – – – – Valdepeñas	0,3 €/litre	7
2204217800	– – – – – – – Other	0,3 €/litre	7
2204217900	– – – – – – White	0,3 €/litre	7
2204218000	– – – – – – Other	0,3 €/litre	7
2204218100	– – – – – – – Tokay	0,3 €/litre	7
2204218200	– – – – – – – Other	0,3 €/litre	7
2204218300	– – – – – – – Other	0,3 €/litre	7
2204218400	– – – – – – White	0,3 €/litre	7
2204218500	– – – – – – Other	0,3 €/litre	7
2204218700	– – – – – Marsala	0,3 €/litre	7
2204218800	– – – – – Samos and Muscat de Lemnos	0,3 €/litre	7
2204218900	– – – – – Port	0,3 €/litre	7
2204219100	– – – – – Madeira and Setubal muscatel	0,3 €/litre	7
2204219200	– – – – – Sherry	0,3 €/litre	7
2204219400	– – – – – Other	0,3 €/litre	7
2204219500	– – – – – Port	0,3 €/litre	7
2204219600	– – – – – Madeira, sherry and Setubal muscatel	0,3 €/litre	7
2204219800	– – – – – Other	0,3 €/litre	7
2204219900	– – – – Of an actual alcoholic strength by volume exceeding 22 % vol	0,3 €/litre	7
2204291000	– – – Wine other than that referred to in subheading 2204 10 in bottles with mushroom stoppers held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar at 20*C	0,4 €/litre	7
2204291100	– – – – – – – Tokay	0,4 €/litre	7
2204291200	– – – – – – – Bordeaux	0,4 €/litre	7
2204291300	– – – – – – – Bourgogne (Burgundy)	0,4 €/litre	7
2204291700	– – – – – – – Val de Loire (Loire Valley)	0,4 €/litre	7
2204291800	– – – – – – – Other	0,4 €/litre	7
2204294200	– – – – – – – Bordeaux	0,4 €/litre	7
2204294300	– – – – – – – Bourgogne (Burgundy)	0,4 €/litre	7
2204294400	– – – – – – – Beaujolais	0,4 €/litre	7
2204294600	– – – – – – – Côtes-du-Rhône	0,4 €/litre	7
2204294700	– – – – – – – Languedoc-Roussillon	0,4 €/litre	7
2204294800	– – – – – – – Val de Loire (Loire Valley)	0,4 €/litre	7
2204295800	– – – – – – – Other	0,4 €/litre	7
2204296200	– – – – – – – Sicilia (Sicily)	0,4 €/litre	7
2204296400	– – – – – – – Veneto	0,4 €/litre	7
2204296500	– – – – – – – Other	0,4 €/litre	7
2204297100	– – – – – – – Puglia (Apuglia)	0,4 €/litre	7
2204297200	– – – – – – – Sicilia (Sicily)	0,4 €/litre	7
2204297500	– – – – – – – Other	0,4 €/litre	7
2204297700	– – – – – – – Tokay	0,4 €/litre	7
2204297800	– – – – – – – Other	0,4 €/litre	7
2204298200	– – – – – – Other:	0,4 €/litre	7
2204298300	– – – – – – White	0,4 €/litre	7
2204298400	– – – – – – Other	0,4 €/litre	7
2204298700	– – – – – Marsala	0,4 €/litre	7
2204298800	– – – – – Samos and Muscat de Lemnos	0,4 €/litre	7
2204298900	– – – – – Port	0,4 €/litre	7
2204299100	– – – – – Madeira and Setubal muscatel	0,4 €/litre	7
2204299200	– – – – – Sherry	0,4 €/litre	7
2204299400	– – – – – Other	0,4 €/litre	7
2204299500	– – – – – Port	0,4 €/litre	7
2204299600	– – – – – Madeira, sherry and Setubal muscatel	0,4 €/litre	7
2204299800	– – – – – Other	0,4 €/litre	7
2204299900	– – – – Of an actual alcoholic strength by volume exceeding 22 % vol	0,4 €/litre	7
2204301000	– – In fermentation or with fermentation arrested otherwise than by the addition of alcohol	10	5
2204309200	– – – – Concentrated	10	5
2204309400	– – – – Other	10	5
2204309600	– – – – Concentrated	10	5
2204309800	– – – – Other	10	5
2206001000	– Piquette	0,1 €/litre	3
2206003100	– – – Cider and perry	0,1 €/litre	3
2206003900	– – – Other	0,1 €/litre	3
2206005100	– – – – Cider and perry	0,1 €/litre	3
2206005900	– – – – Other	0,1 €/litre	3
2206008100	– – – – Cider and perry	0,1 €/litre	3
2206008900	– – – – Other	0,1 €/litre	3
2207100010	– – For medical use and pharmaceutical production	10	0
2302101000	– – With a starch content not exceeding 35 % by weight	20	7
2302109000	– – Other	20	7
2302301000	– – Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0.2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1.5 % by weight	20	7
2302309000	– – Other	20	7
2302400200	– – With a starch content not exceeding 35 % by weight	20	7
2302400800	– – Other	20	7
2302401000	– – – Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0.2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1.5 % by weight	20	7
2302409000	– – – Other	20	7
2302500000	– Of leguminous plants	20	7
2303101100	– – – Exceeding 40 % by weight	20	7
2303101900	– – – Not exceeding 40 % by weight	20	7
2303109000	– – Other	20	7
2303201000	– – Beet-pulp having a dry matter content of:	20	7
2303209000	– – Other	20	7
2303300000	– Brewing or distilling dregs and waste	20	7
2306900500	– Of maize (corn) germ	20	7
2306901100	– – – – Containing 3 % or less by weight of olive oil	20	7
2306901900	– – – – Containing more than 3 % by weight of olive oil	20	7
2306909000	– – – Other	20	7
2307001100	– – Having a total alcoholic strength by mass not exceeding 7.9 % mas and a dry matter content not less than 25 % by weight	20	7
2307001900	– – Other	20	7
2307009000	– Argol	20	7
2308001100	Grape marc, of a kind used in animal feeding, whether or not in the form of pellets, having a total alcoholic strength of <= 4,3 % mas and a dry matter content of <= 40 % by weight	20	7
2308001900	– – Other	20	7
2308004000	– Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes	20	7
2308009000	– Other	20	7
2309101100	– – – – – Containing no milk products or containing less than 10 % by weight of such products	5	5
2309101300	– – – – – Containing not less than 10 % but less than 50 % by weight of milk products	5	5
2309101500	– – – – – Containing not less than 50 % but less than 75 % by weight of milk products	5	5
2309101900	– – – – – Containing not less than 75 % by weight of milk products	5	5
2309103100	– – – – – Containing no milk products or containing less than 10 % by weight of such products	5	5
2309103300	– – – – – Containing not less than 10 % but less than 50 % by weight of milk products	5	5
2309103900	– – – – – Containing not less than 50 % by weight of milk products	5	5
2309105100	– – – – – Containing no milk products or containing less than 10 % by weight of such products	5	5
2309105300	– – – – – Containing not less than 10 % but less than 50 % by weight of milk products	5	5
2309105900	– – – – – Containing not less than 50 % by weight of milk products	5	5
2309107000	– – – Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products	5	5
2309109000	– – Other	5	5
2309902000	– – Products referred to in additional note 5 to this chapter	10	5
2309903100	– – – – – – Containing no milk products or containing less than 10 % by weight of such products	10	5
2309903300	– – – – – – Containing not less than 10 % but less than 50 % by weight of milk products	10	5
2309903500	– – – – – – Containing not less than 50 % but less than 75 % by weight of milk products	10	5
2309903900	– – – – – – Containing not less than 75 % by weight of milk products	10	5
2309904100	– – – – – – Containing no milk products or containing less than 10 % by weight of such products	10	5
2309904300	– – – – – – Containing not less than 10 % but less than 50 % by weight of milk products	10	5
2309904900	– – – – – – Containing not less than 50 % by weight of milk products	10	5
2309905100	– – – – – – Containing no milk products or containing less than 10 % by weight of such products	10	5
2309905300	– – – – – – Containing not less than 10 % but less than 50 % by weight of milk products	10	5
2309905900	– – – – – – Containing not less than 50 % by weight of milk products	10	5
2309907000	– – – – Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products	10	5
2309909100	– – – – Beet-pulp with added molasses	10	5
2309909500	– – – – – Containing by weight 49 % or more of choline chloride, on organic or inorganic base	10	5
2309909910	– – – – – – Premixtures	2	5
2309909990	– – – – – – Other	10	5
2401101000	– – – Flue-cured Virginia type	1	0
2401102000	– – – Light air-cured Burley type (including Burley hybrids)	1	0
2401103000	– – – Light air-cured Maryland type	1	0
2401104100	– – – – Kentucky type	1	0
2401104900	– – – – Other	1	0
2401105000	– – – Light air-cured tobacco	1	0
2401106000	– – – Sun-cured Oriental type tobacco	1	0
2401107000	– – – Dark air-cured tobacco	1	0
2401108000	– – – Flue-cured tobacco	1	0
2401109000	– – – Other tobacco	1	0
2401201000	– – – Flue-cured Virginia type	1	0
2401202000	– – – Light air-cured Burley type (including Burley hybrids)	1	0
2401203000	– – – Light air-cured Maryland type	1	0
2401204100	– – – – Kentucky type	1	0
2401204900	– – – – Other	1	0
2401205000	– – – Light air-cured tobacco	1	0
2401206000	– – – Sun-cured Oriental type tobacco	1	0
2401207000	– – – Dark air-cured tobacco	1	0
2401208000	– – – Flue-cured tobacco	1	0
2401209000	– – – Other	1	0
2401300000	– Tobacco refuse	1	0
2402100000	– Cigars, cheroots and cigarillos, containing tobacco	10	7
2402201000	– – Containing cloves	1,5 €/1000ps	7
2402209010	– – – Cigarettes without filters from tobacco	1,5 €/1000ps	7
2402209020	– – – Cigarettes with filters from tobacco	1,5 €/1000ps	7
2402900000	– Other	20	7
2403101000	– – In immediate packings of a net content not exceeding 500 g	20	5
2403109000	– – Other	20	5
2403910000	– – «Homogenised» or «reconstituted» tobacco	1,8 €/kg	5
2403991000	– – – Chewing tobacco and snuff	1,8 €/kg	5
2403999000	– – – Other	1,8 €/kg	5
2905441100	– – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content]	5.5	5
2905441900	– – – – Other	5.5	5
2905449900	– – – – Other	5.5	5
2905450000	– – Glycerol (1,2,3-trioksipropan)	5.5	5
3301131000	– – – Not deterpenated	6.5	7
3301139000	– – – Deterpenated	6.5	7
3301192010	Terpenic essential oils of citrus fruit, incl. concretes and absolutes (excl. those of seet and bitter orange and lemon), of lime and bergamotu	6.5	7
3301198010	Terpeneless essential oils of citrus fruit, incl. concretes and absolutes (excl. those of sweet and bitter orange and lemon), of lime and bergamotu	6.5	7
3301241000	– – – Not deterpenated	6.5	7
3301249000	– – – Deterpenated	6.5	7
3301251000	– – – Not deterpenated	6.5	7
3301259000	– – – Deterpenated	6.5	7
3301291100	– – – Not deterpenated	6.5	7
3301293100	– – – Deterpenated	6.5	7
3301294100	– – – – Not deterpenated	6.5	7
3301297100	– – – – – Of geranium; Of vetiver; Of jasmine	6.5	7
3301297900	– – – – – Of lavanda	6.5	7
3301299100	– – – – – Other	6.5	7
3301300000	– Resinoids	6.5	7
3301901000	– – Terpenic by-products of the deterpenation of essential oils	6.5	7
3301902100	– – – Of liquorice and hops	6.5	7
3301903000	– – – Other	6.5	7
3301909000	– – Other	6.5	7
3302101000	– – – – Of an actual alcoholic strength by volume exceeding 0,5 %	5	7
3302102100	– – – – – Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch	5	7
3302102900	– – – – – Other	5	7
3302104000	– – – Other	5	7
3501101000	– – For the manufacture of regenerated textile fibres	5	5
3501105000	– – For industrial uses other than the manufacture of foodstuffs or fodder	5	5
3501109000	– – Other	5	5
3501901000	– – Casein glues	5	5
3501909000	– – Other	5	5
3502111000	– – – Unfit, or to be rendered unfit, for human consumption	2	3
3502119000	– – – Other	2	3
3502191000	– – – Unfit for human consumption as food or fit for processing for other purposes	5	5
3502199000	– – – Other	5	5
3502201000	– – – Unfit, or to be rendered unfit	5	5
3502209100	– – – Dried (for example, in sheets, scales, flakes, powder)	5	5
3502209900	– – – Other	5	5
3502902000	– – – Unfit, or to be rendered unfit, for human consumption	5	5
3502907000	– – – Other	5	5
3502909000	– – Albuminates and other albumin derivatives	5	5
3503001000	– Gelatin and derivatives thereof	10	5
3503008010	– – Bone glue granuled and scalelike	6.5	5
3503008090	– – Other	5	5
3504000000	Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed	5	0
3505101000	– – Dextrins	5	5
3505105000	– – – Starches, esterified or etherified	5	5
3505109000	– – – Other	5	5
3505201000	– – Containing, by weight, less than 25 % of starches or dextrins or other modified starches	5	5
3505203000	– – Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches	5	5
3505205000	– – Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches	5	5
3505209000	– – Containing, by weight, 80 % or more of starches or dextrins or other modified starches	5	5
3809101000	– – Containing by weight of such substances less than 55 %	5	5
3809103000	– – Containing by weight of such substances 55 % or more but less than 70 %.	5	5
3809105000	– – Containing by weight of such substances 70 % or more but less than 83 %.	5	5
3809109000	– – Containing by weight of such substances 83 % or more	5	5
3823110000	– – Stearic acid	1	0
3823120000	– – Oleic acid	1	0
3823130000	– – Tall oil fatty acids	5	5
3823191000	– – – Distilled fatty acids	5	5
3823193000	– – – Fatty acid distillate	5	5
3823199000	– – – Other	5	5
3823700000	– Industrial fatty alcohols	5	5
3824601100	– – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content	5	7
3824601900	– – – Other	5	7
3824609100	– – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content	5	7
3824609900	– – – Other	5	7
4103200000	– Of reptiles	3	3
4103300000	– Of swine	3	3
4103901000	– – Of goats or kids:	3	3
4103909000	– – Other	3	3
4301300000	– Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws	1	3
4301600000	– Of fox, whole, with or without head, tail or paws	5	5
4301807010	Raw furskins, whole, with or without heads, tails or paws (excl. those of mink, lamb – Astrachan, Caracul, Persian, Broadtail and similar, and Indian, Chinese, Mongolian or Tibetan -, fox, marmots and of wild felines): seals, aims, with a chairman, tail, paws, or without them	5	5
4301900000	– Heads, tails, paws and other pieces or cuttings, suitable for furriers’ use	5	5
5001000000	Silkworm cocoons suitable for reeling	2	0
5002000000	Raw silk (not thrown)	2	0
5003000000	Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock):	1	0
5202100000	– Yarn waste (including thread waste)	1	0
5202990000	– – Other	1	0
5203000000	Cotton, carded or combed	5	7
5301210000	– – Broken or scutched	1	0
5301290000	– – Other	1	0
5301301000	– – Tow	1	0
5302100000	– Truehemp, rawor retted	1	0
5302900000	– Other	2	0

Anhang 2