The Trade Preference Scheme (EU Exit) Regulations 2020 No. 1438

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Statutory Instruments

2020 No. 1438

Exiting The European Union

Customs

The Trade Preference Scheme (EU Exit) Regulations 2020

Made

at 3.25 p.m. on 15th December 2020

Laid before the House of Commons

16th December 2020

Coming into force in accordance with regulation 1

The Secretary of State, in exercise of the powers conferred by sections 10(1) to (3), 32(7) and (8), section 51(1)(b) and (3)(a), and 52(5) of, and paragraphs 2(1) and (4) of Schedule 3 and 1(3) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018( 1) makes the following Regulations.

In accordance with section 52(2) of that Act, the Secretary of State considers it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

PART 1 General

Citation, commencement, extent and application

1.—(1) These Regulations may be cited as the Trade Preference Scheme (EU Exit) Regulations 2020.

(2) These Regulations come into force on such day as the Treasury may by regulations under section 52 of the Act appoint (“the appointed day”).

(3) These Regulations extend to the United Kingdom.

(4) These Regulations apply to goods—

(a) that are imported into the United Kingdom in respect of which a liability to a charge to import duty is incurred under the Act; and

(b) in respect of which a claim is made for a preferential rate of import duty to be applied to the goods under the trade preference scheme established by these Regulations.

Interpretation

2.—(1) In these Regulations—

“the Act” means the Taxation (Cross-border Trade) Act 2018;

“COCGTP Regulations” means the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020( 2);

“Tariff Regulations” means the Customs Tariff (Establishment) (EU Exit) Regulations 2020( 3);

“EU GSP” means Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008( 4);

“additional import duty” has the meaning given in regulation 24(3)(a);

“agricultural duty rate” means an applicable additional rate of import duty relating to agricultural components, duties for sugar and duties for flour that is fixed in accordance with Element 4 of the customs tariff, as provided for by regulation 2(5) of the Tariff Regulations;

“appointed day” has the meaning given in regulation 1(2);

“arms and ammunition” mean goods that are specified under the chapter heading “arms and ammunition” in the Goods Classification Table;

“assessment notice” has the meaning given in regulation 28(1);

“by-value duty expression” means an applicable duty expression given only as a number and percentage in the Tariff Table;

“commodity code” has the meaning given in regulation 2(3) of the Tariff Regulations;

“compound duty expression” means an applicable duty expression in the Tariff Table that—

(a)

includes both a by-value duty expression and a specific duty expression; and

(b)

contains an addition sign before or after the by-value duty expression;

“country” means a country or territory;

“cumulation” means a system whereby goods that are obtained in two or more countries are to be regarded as originating from the last country in which substantial processing of the goods has taken place;

“customs cooperation notice” means a notice published under regulation 20(1);

“declaration acceptance date” means the date on which HMRC provides, or is deemed to provide, a notification constituting acceptance of a customs declaration for the purposes of section 4(1) of the Act;

“EF” means the enhanced framework which forms part of the GSP (see regulation 3);

“EF admission notice” has the meaning given in regulation 17(7);

“EF country” means a country to which the EF applies under regulation 8;

“EF goods” means goods to which the EF applies under regulation 10(4);

“GF” means the general framework which forms part of the GSP (see regulation 3);

“GF country” means a country to which the GF applies under regulation 7;

“GF goods” means goods to which the GF applies under regulation 10(3);

“GF rate” means the GSP rate specified for GF goods under regulation 13;

“goods” means goods or any description of goods;

“Goods Classification Table” has the meaning given in regulation 1(2) of the Tariff Regulations;

“goods graduation notice” means a notice published under regulation 22(1) that suspends the GSP rate pursuant to Grounds specified in Schedule 3;

“GSP” means the Generalised Scheme of Preferences which is the trade preference scheme established under regulation 3;

“GSP classification” means the chapter, heading, sub-heading or commodity code of the Goods Classification Table used in column 3 of the GSP Specified Goods Table to classify GSP goods;

“GSP country” means a country to which a framework of the GSP applies under Part 3;

“GSP framework” means a framework forming part of the GSP (see regulation 3);

“GSP goods” has the meaning given in regulation 10(1);

“GSP rate” means a preferential rate of import duty under Part 6;

“GSP section” means a division of the GSP Specified Goods Table, that—

(a)

is specified in column 1 of that Table; and

(b)

modifies the sections of the Goods Classification Table;

“GSP Specified Goods Table” means the table in Part 2 of Schedule 5;

“import review period” means a period of three years during which the value of imports of GSP goods is measured and which begins with 1st January;

“LDCF” means the least developed countries framework which forms part of the GSP (see regulation 3);

“LDC” means a country listed in Part 2 of Schedule 3 to the Act as a least developed country;

“LDCF goods” means goods to which the LDCF applies under regulation 10(2);

“qualifying GSP country” means a GSP country that satisfies the qualification rules in regulation 4(1);

“qualifying GSP goods” means GSP goods that satisfy the qualification rules in regulation 4(2);

“representations period” means the period specified in a warning notice, during which representations can be made under regulation 27(2)(b);

“Schedule 2 conventions” has the meaning given in regulation 15(1)(b);

“specific duty expression” means an applicable duty expression in the Tariff Table that—

(a)

includes a monetary value;

(b)

does not include a percentage symbol; and

(c)

may include an agricultural duty rate;

“standard rate of import duty” has the meaning given in regulation 2(4) of the Tariff Regulations;

“suspension notice” has the meaning given in regulation 29(1);

“Tariff Table” has the meaning given in in regulation 2(6) of the Tariff Regulations;

“trade arrangement suspension notice” means a notice published under regulation 9(1)(b);

“trade preference safeguard measure” has the meaning given in paragraph 1 of Schedule 4;

“trade preference safeguard notice” means a notice published under regulation 23 (1) that applies a trade preference safeguard measure;

“United Kingdom monitoring” has the meaning given in regulation 15(5);

“urgent trade safeguard notice” means a trade preference safeguard notice published in accordance with paragraph 7 of Schedule 4;

“variation notice” has the meaning given in regulation 29(3); and

“warning notice” has the meaning given in regulation 27(1).

(2) In relation to the GSP Specified Goods Table—

(a) the rules of interpretation in regulation 3(1) of the Tariff Regulations and Part 1 of Schedule 5 apply in—

(i) interpreting the meaning of the chapter, heading, sub-heading or commodity code used in column 3 of the GSP Specified Goods Table; and

(ii) determining into which of the GSP classifications in column 3 or descriptions in column 4 of the GSP Specified Goods Table the goods most appropriately fall;

(b) “GF code” means a code applied to goods in column 5 of the GSP Specified Goods Table, that begins with the letters “GF” to indicate that—

(i) those goods are GF goods; and

(ii) they are subject to rules providing for preferential rates of import duty, under regulation 13;

(c) “GF1”, “GF2”, “GF3” and “GF4” are the GF codes representing the rules for calculating import duty reductions to be applied to GF goods, under the GF, as specified in regulation 13;

(d) “EF code” means a code applied to goods in column 6 of the GSP Specified Goods Table, that begins with the letters “EF”, to indicate that—

(i) those goods are EF goods, as provided for in regulation 10(4); and

(ii) they are subject to rules providing for preferential rates of import duty under regulation 14; and

(e) “EF1” and “EF2” are the EF codes representing the rules for calculating import duty reductions to be applied to EF goods, under the EF, as specified in regulation 14.

(3) In these Regulations, reference to goods originating from a country is a reference to goods regarded as originating from that country in accordance with the COCGTP Regulations.

(4) In these Regulations, reference to varying the GSP rate means specifying a GSP rate by notice that is—

(a) lower than the standard rate of import duty; but

(b) higher than the GSP rate otherwise applicable to the goods, as determined in accordance with Part 6.

PART 2 Establishment of a Generalised Scheme of Preferences

General

3.—(1) There is established a trade preference scheme known as the GSP, to be administered by the Secretary of State.

(2) The GSP consists of three frameworks known as the LDCF, GF and EF and under which a GSP rate (see Part 6) is applied to a GSP country in respect of GSP goods (see in particular Parts 3, 5 and 7).

(3) The application of a GSP rate may be suspended in accordance with Parts 4, 7, 9 and 10.

(4) Subject to the qualification rules in regulation 4, a GSP rate may be applied in accordance with the conditions in regulation 5.

GSP Qualification rules

4.—(1) A country is a “qualifying GSP country” if, on the declaration acceptance date—

(a) it is a GSP country; and

(b) it is not suspended from the GSP by—

(i) a trade arrangement suspension notice under regulation 9(1)(b); or

(ii) a suspension notice under regulation 21(1)(a).

(2) Goods are “qualifying GSP goods” if on the declaration acceptance date, those goods—

(a) are specified in Part 5 as being covered by a GSP framework;

(b) are not goods to which a suspension of the GSP rate applies, pursuant to a suspension notice published under—

(i) regulation 21(1)(a)(ii);

(ii) regulation 22(1) (goods graduation); or

(iii) regulation 23(1) (trade preference safeguard measure); and

(c) the GSP rate is not suspended by regulation 24(1) due to those goods becoming subject to additional import duty.

Conditions to apply a GSP rate

5.—(1) The GSP rate applies to qualifying GSP goods where—

(a) it is claimed by a person in a Customs declaration and an HMRC officer determines that the GSP rate applies because the goods are the qualifying GSP goods stated on the Customs declaration; or

(b) HMRC has made a determination to remit a liability or make a repayment under Part 7 of the Customs (Import Duty) (EU Exit) Regulations 2018( 5) (“the Import Duty Regulations”), having determined that the GSP rate should have been applied to those goods.

(2) Paragraph (1) is subject to a subsequent notification by HMRC that—

(a) a previous notification is null and void under regulation 69 of the Import Duty Regulations; or

(b) a Customs declaration is inaccurate under paragraph 14(2) of Schedule 1 to the Act.

PART 3 GSP Frameworks

Least Developed Countries Framework

6.  The LDCF applies to an LDC.

General Framework

7.  The GF applies to a country—

(a) that is—

(i) listed in both Part 3 of Schedule 3 to the Act (in the category of “other eligible developing countries”) and in Part 1 of Schedule 1 to these Regulations; and

(ii) not admitted to the EF by a valid EF admission notice; or

(b) that is—

(i) listed in both Part 3 of Schedule 3 to the Act (in the category of “other eligible developing countries”) and in Part 2 of Schedule 1 to these Regulations; and

(ii) suspended from the EF by a suspension notice.

Enhanced Framework

8.  The EF applies to a country—

(a) listed in Part 3 of Schedule 3 to the Act (in the category of “other eligible developing countries”); and

(b) either—

(i) specified in Part 2 of Schedule 1; or

(ii) admitted to the EF by a valid EF admission notice; and

(c) not suspended from the EF by a suspension notice.

PART 4 Other Trade Arrangements

Suspension of country due to other trade arrangements

9.—(1) Where the circumstances in paragraph (2) apply to a GF or EF country, the Secretary of State must—

(a) suspend the application of the GSP to that country, for a period of up to 2 years; and

(b) publish a notice (a “trade arrangement suspension notice”) providing details of—

(i) the country to which the suspension applies;

(ii) the date on which the suspension begins;

(iii) the latest date on which the suspension may end; and

(iv) the dates and particulars of relating to the circumstances mentioned in paragraph (2).

(2) Those circumstances are—

(a) trade arrangement regulations giving effect to a trade arrangement with the GF or EF country have come into force; and

(b) that country was not included in the list of beneficiary countries in Annex II or Annex III to the EU GSP, on the date on which the EU GSP ceased to apply to the United Kingdom, due to an EU preferential market access arrangement being applied.

(3) In this regulation—

(a) “EU preferential market access arrangement” means an EU market access arrangement as specified in article 4.1(b) of the EU GSP; and

(b) “trade arrangement regulations” means regulations made under section 9 of the Act, in order to implement a trade arrangement between Her Majesty’s government in the United Kingdom and a country or territory outside the United Kingdom.

PART 5 GSP Goods

Applying a GSP framework to goods

10.—(1) “GSP goods” means goods to which a GSP framework applies, in accordance with this Part.

(2) The LDCF applies to goods that—

(a) originate from an LDC; and

(b) are not arms and ammunition.

(3) The GF applies to goods that—

(a) are classified for GSP purposes within a GSP classification in column 3 of the GSP Specified Goods Table and a description given in column 4 of that Table; and

(b) have a GF code specified in column 5 of that table applying to that GSP classification.

(4) The EF applies to goods that—

(a) are classified for GSP purposes within a GSP classification in column 3 of the GSP Specified Goods Table and a description given in column 4 of that Table; and

(b) have an EF code specified in column 6 of that table applying to that GSP classification.

PART 6 Specification and determination of GSP rate of import duty

General

11.—(1) The rules for determination of import duty in regulations 13 and 14 are subject to the general rules in this regulation.

(2) Whenever the application of any other regulation in this Part would result in a GSP rate that is greater than or equal to the standard rate of import duty, no GSP rate applies.

(3) The GSP rate of import duty is to be a nil rate where—

(a) the standard rate of import duty is a nil rate; or

(b) the application of a provision specified in this Part to the standard rate of import duty would result in a duty rate that is less than a nil rate.

(4) A reference in this Part to a specific duty expression includes a reference to an agricultural duty rate.

(5) The GSP rate is to be a nil rate, when the application of regulation 13 or 14 results in—

(a) a GSP rate represented by a by-value duty expression of 1% or less; or

(b) a GSP rate containing a monetary value or combined monetary value of £2 or less.

(6) Except in a case where the rate is to be a nil rate, the GSP rate applicable is to be rounded down to the first decimal place.

(7) The GSP rate of import duty applied to goods by this Part may be varied by—

(a) a trade preference safeguard notice; or

(b) a variation notice under regulation 21(1)(b).

(8) Where such a notice is published—

(a) regulations 12 to 14 do not apply: and

(b) subject to paragraphs (1) to (5), the GSP rate is that specified in the notice as applicable to the goods and country specified.

Import duty rule – LDCF

12.  Under the LDCF, the GSP rate of import duty applicable to all goods (except arms and ammunition) is a nil rate.

Import duty rules – GF

13.—(1) The GSP rate of import duty on GF goods is that set out in, or as the case may be, determined in accordance with, the rules in paragraphs (2) and (3).

(2) The rules are that where—

(a) “GF1” is specified in column 5 of the GSP Specified Goods Table, the GSP rate of import duty is—

(i) the agricultural duty rate if that rate is applicable; or

(ii) a nil rate in a case where the agricultural duty rate does not apply;

(b) “GF2” is specified in column 5 of the GSP Specified Goods Table, the GSP rate of import duty is the standard rate of import duty, adjusted as follows—

(i) the by-value duty expression is reduced by 3.5 percentage points, in a case where that is the only duty expression representing the standard rate of import duty;

(ii) the specific duty expression is reduced by 30%, in a case where that is the only duty expression representing the standard rate of import duty; and

(iii) the by-value duty expression is reduced in accordance with sub-paragraph (i) and the specific duty expression is not reduced, in a case where the standard rate of import duty is represented by a compound duty expression;

(c) “GF3” is specified in column 5 of the GSP Specified Goods Table, the GSP rate of import duty is the standard rate of import duty, adjusted as follows—

(i) the by-value duty expression is reduced by 20%, in a case where that is the only duty expression representing the standard rate of import duty;

(ii) the specific duty expression is reduced by 30%, in a case where that is the only duty expression representing the standard rate of import duty; and

(iii) the by-value duty expression is reduced in accordance with sub-paragraph (i) and the specific duty expression is not reduced, in a case where the standard rate of import duty is represented by a compound duty expression;

(d) “GF4” is specified in column 5 of the GSP Specified Goods Table, the by-value duty expression used to calculate the standard rate of import duty is reduced to the by-value duty expression provided for by article 7.3 of EU GSP, as that article applied immediately before the appointed day.

(3) Whenever “GF2”, “GF3” or “GF4” is specified in column 5 of the GSP Specified Goods Table—

(a) where the Tariff Table specifies a maximum duty, that maximum duty is not reduced in respect of GF goods; and

(b) where the Tariff Table specifies a minimum duty, that minimum duty does not apply in respect of GF goods.

Import duty rules – EF

14.—(1) The GSP rate of import duty on EF goods is that set out in, or as the case may be, determined in accordance with, the rules in paragraph (2).

(2) The rules are that where—

(a) “EF1” is specified in column 6 of the GSP Specified Goods Table, the GSP rate of import duty —

(i) is a nil rate, in a case where the standard rate of import duty is represented only by a by-value duty expression;

(ii) is a nil rate, in a case where the standard rate of import duty is represented by a specific duty expression;

(iii) is a rate determined by adjusting the standard rate of import duty so that—

(aa) the specific duty expression applies; and

(bb) the by-value duty expression is reduced to a nil rate,

in a case where the standard rate of import duty is represented by a compound duty expression;

(iv) is not to exceed the maximum duty specified in the Tariff Table; and

(v) is not subject to the minimum duty specified in the Tariff Table.

(b) “EF2” is specified in column 6 of the GSP Specified Goods Table, the GSP rate of import duty is determined by adjusting the standard rate of import duty as follows—

(i) for the by-value duty expression in the Tariff Table, in the case of EF goods under commodity codes 0306 16, or 0306 17, except for EF goods having commodity code 0306 17 94, substitute a by-value duty expression of 3.6%; and

(ii) for the by-value duty expression in the Tariff Table, in the case of EF goods having commodity code 0306 17 94, substitute a by-value duty expression of 2.4%.

PART 7 Enhanced Framework

EF - general

15.—(1) For the purposes of the EF, an eligible developing country is a qualifying GSP country that—

(a) is an economically vulnerable country in accordance with regulation 16;

(b) has ratified, acceded to, or otherwise expressed its consent to be bound as a matter of international law by, the conventions specified in Schedule 2 (“Schedule 2 conventions”);

(c) is considered by the Secretary of State to be effectively implementing those conventions, in accordance with paragraph (2); and

(d) complies with monitoring conditions specified for EF countries in an Enhanced Framework notice provided for by paragraph (3).

(2) Effective implementation for the purposes of paragraph (1)(c) means that—

(a) reporting and monitoring requirements specified in Schedule 2 conventions are complied with;

(b) the most recent available conclusions of monitoring bodies under those conventions, where appropriate, do not identify a serious failure to effectively implement obligations in those conventions; and

(c) the most recent available United Kingdom monitoring does not identify such a serious failure.

(3) The Secretary of State may publish an “Enhanced Framework notice” for purposes relating to this regulation.

(4) An Enhanced Framework notice may include—

(a) information to be provided by eligible developing countries in connection with an application to the EF;

(b) conditions that an EF country must comply with in order to participate in and cooperate with United Kingdom monitoring;

(c) the form of binding undertaking that an EF country may be required to give to the Secretary of State for the purposes of conditions specified in the notice; and

(d) steps the Secretary of State may undertake relating to United Kingdom monitoring.

(5) “United Kingdom monitoring” means monitoring undertaken by or on behalf of the Secretary of State to monitor effective implementation of the Schedule 2 conventions, for the purposes of the EF.

Economically vulnerable country

16.—(1) An eligible developing country is an economically vulnerable country, for the purposes of regulation 15(1)(a), where—

(a) subject to paragraph (2), it benefitted from the EU GSP special incentive arrangement for sustainable development and good governance (GSP+)( 6) immediately before the appointed day; or

(b) its mean average imports of EF goods by value into the British Islands (disregarding EF goods in respect of which the standard rate of import duty is a nil rate), over the most recent import review period, satisfied the following—

(i) the seven largest GSP sections of those imports, by value, represented more than 75% in value of its total imports of EF goods into the British Islands; and

(ii) its total imports of EF goods represented less than 9% in value of such imports from qualifying GSP countries, into the British Islands over the same period.

(2) An eligible developing country may only be regarded as economically vulnerable under sub-paragraph (1)(a) during the three-year period that begins with the day on which the appointed day falls.

Application to the EF

17.—(1) An eligible developing country that is not an EF country may apply to the Secretary of State for the EF to be applied to it, where it considers that—

(a) regulation 15(1)(a) and (b) applies;

(b) it has effectively implemented and will continue to effectively implement the Schedule 2 conventions; and

(c) it is willing to cooperate with the conditions specified in an Enhanced Framework Notice provided for by regulation 15(3).

(2) Subject to paragraph (3) and an assessment under regulation 26, the Secretary of State must notify the country making an application under paragraph (1) (“applicant country”) within 6 months, following the day on which the application is received, of the outcome of the application in accordance with paragraph (4).

(3) The time period in paragraph (2) may be extended by the Secretary of State notifying the applicant country of—

(a) further information required or further enquiries to be made before the application can be determined; and

(b) the period of extension, which may be calculated by reference to receipt of further information.

(4) A notification must, where the Secretary of State determines that the applicant country—

(a) has not met the criteria in regulation 15(1)(a) to (c), state the reasons for that determination;

(b) has met the criteria in regulation 15(1)(a) to (c) but that country needs to take further steps in order to participate in the EF in line with conditions provided for by regulation 15(3) (if appropriate), specify those steps;

(c) has met the criteria in regulation 15(1)(a) to (c) and that country does not need to take further steps, specify the reasons for that determination.

(5) Where paragraph (4)(b) applies and the Secretary of State is subsequently satisfied that the steps specified in the notice referred to in that paragraph have been met the Secretary of State must—

(a) send a further notification to the applicant country confirming this; and

(b) as soon as reasonably practicable thereafter, publish an EF admission notice.

(6) Where paragraph (4)(c) applies the Secretary of State must, as soon as reasonably practicable after the publication of the notice referred to in that paragraph, publish an EF admission notice.

(7) An EF admission notice is a notice stating that an eligible developing country, that is not listed in Part 2 of Schedule 1, has qualified for the EF and is to be treated as an EF country.

(8) An EF admission notice must specify—

(a) the day from which the EF applies to the applicant country, which must be no later than 28 days after the day on which the notice is published; and

(b) the validity period of the notice.

Country determined to no longer be economically vulnerable

18.—(1) Subject to paragraphs (2) and (3), the Secretary of State may publish a suspension notice to suspend the country from the EF where the Secretary of State has determined that country to no longer be economically vulnerable.

(2) Paragraph (1) does not apply for the three year period, that begins with the day on which the appointed day falls.

(3) An EF country may not be suspended from the EF, on the ground specified in paragraph (1), unless—

(a) the Secretary of State has published a notice containing the information specified in paragraph 4 (“economic vulnerability notice”); and

(b) a period specified in that notice under paragraph (4)(c) has expired.

(4) An economic vulnerability notice must specify—

(a) the name of the EF country;

(b) the fact that the Secretary of State has determined that the country no longer meets the EF economic vulnerability criteria in regulation 16;

(c) a period during which the EF will continue to apply to the country;

(d) the Secretary of State’s intention to suspend the country from the EF, from the 1st January, following the last day of that period referred to in sub-paragraph (c); and

(e) circumstances, if any, that may give rise to a re-consideration of economic vulnerability during that period.

Non-compliance with EF

19.—(1) Where the Secretary of State determines that one or more of the criteria in regulation 15(1)(b) to (d) are no longer satisfied by an EF country, the Secretary of State may publish a suspension notice to suspend that country from the EF.

(2) Before taking an action specified in paragraph (1), the Secretary of State must follow the warning and assessment procedure specified in and provided for by regulation 26.

PART 8 Customs cooperation and proof of origin conditions

Customs conditions for GSP

20.—(1) The Secretary of State may publish a notice providing that the application of the GSP rate is subject to conditions relating to customs cooperation and verification of proof of origin (a “customs cooperation notice”).

(2) Those conditions may require a qualifying GSP country to—

(a) provide HMRC with up-to-date stamps, or documents used in its territory to verify the origin of GSP goods;

(b) maintain electronic systems to establish or identify the origin of GSP goods;

(c) approve persons for the purposes of verifying GSP origin requirements;

(d) take steps to implement and enforce GSP origin requirements effectively;

(e) take steps to combat customs fraud effectively;

(f) implement and enforce systems to ensure that compliance with origin requirements relating to cumulation can be verified;

(g) cooperate with the customs authorities of other countries, for purposes relating to cumulation;

(h) communicate to HMRC how that country has implemented GSP origin requirements;

(i) assist HMRC to investigate contravention of GSP origin requirements;

(j) cooperate with HMRC on matters of mutual concern for purposes specified in section 26(1)(a) to (c) of the Act; and

(k) allow reasonable access to documents or data (including in electronic form) for HMRC to carry out investigations.

(3) Such conditions may also include those relating to—

(a) the form of a binding undertaking that the Secretary of State may require a qualifying GSP country to give for purposes referred to in sub-paragraph (b)(i) and (ii); and

(b) the persons to whom that undertaking must be given, being—

(i) the Secretary of State or HMRC, for the purposes of customs cooperation with and verification of proof of origin to HMRC; or

(ii) the customs authorities of other countries, for the purposes of customs cooperation and verification of proof of origin relating to cumulation with such countries.

(4) In this regulation reference to “GSP origin requirements” means those requirements that—

(a) are set out in and provided for by the COCGTP Regulations, to determine the place of origin of qualifying GSP goods;

(b) are imposed on persons claiming a GSP rate on qualifying GSP goods; and

(c) involve verification or oversight by GSP countries involved in export of, or cumulation related to, those goods.

PART 9 Suspension of a country from the GSP or suspension or variation of GSP rates

Further conditions for GSP

21.—(1) Subject to paragraph (3), paragraph (2) sets out circumstances in which the Secretary of State may publish a —

(a) suspension notice to—

(i) suspend a qualifying GSP country from the GSP; or

(ii) suspend the GSP rate on specified GSP goods originating from a qualifying GSP country; or

(b) variation notice to vary the GSP rate on specified goods originating from a specified country.

(2) The circumstances are that a qualifying GSP country—

(a) has engaged or is engaging in serious and systematic violations of the human rights and labour rights contained in conventions specified in Part 1 of Schedule 2;

(b) is engaging in unfair trading practices, after a determination by a competent WTO body that those practices are prohibited or actionable under the WTO Agreement;

(c) is engaging in export of goods made by prison labour;

(d) has serious shortcomings in its customs controls on the export or transit of the substances controlled under—

(i) the UN Single Convention on Narcotic Drugs (1961) as amended by the 1972 Protocol( 7);

(ii) the UN Convention on Psychotropic Substances (1971)( 8); or

(iii) the UN Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988)( 9);

(e) has engaged or is engaging in serious and systematic violations of the principles of international conventions on anti-terrorism and money laundering to which the United Kingdom is a party;

(f) is seriously and systematically infringing the requirements imposed by regional fishery management organisations or international arrangements to which the United Kingdom is a party, concerning the conservation and management of fishery resources; or

(g) is seriously and systematically failing to comply with the conditions specified in a customs cooperation notice.

(3) The Secretary of State must follow the warning and assessment procedure specified in and provided for by regulation 26, before publishing a notice under paragraph (1).

(4) In these Regulations—

“WTO body” means a body established under the WTO Agreement; and

“WTO Agreement” means the Agreement Establishing the World Trade Organization, signed at Marrakesh on 15thApril 1994( 10).

PART 10 Suspension or variation of GSP rate on certain goods

Goods Graduation – General Framework

22.—(1) The Secretary of State may publish a goods graduation notice, suspending the GSP rate on specified GSP goods originating from a GF country, where a Ground established in Schedule 3 applies.

(2) Schedule 3 has effect for the purposes of determining—

(a) the circumstances in which a goods graduation notice must be published;

(b) the contents of a goods graduation notice; and

(c) the period of suspension.

Trade Preference Safeguard Measure

23.—(1) The Secretary of State may publish a trade preference safeguard notice to apply a trade preference safeguard measure.

(2) Schedule 4 has effect for the purposes of determining—

(a) when a trade preference safeguard measure may be applied by way of publishing a trade preference safeguard notice;

(b) the contents of a trade preference safeguard notice; and

(c) the procedure for publication of such a notice.

Additional Import Duty

24.—(1) The GSP rate is suspended on GSP goods originating from a GSP country where additional import duty is applied to those goods, pursuant to a notice or regulations referred to in paragraph (2).

(2) The notices and regulations referred to in paragraph (1) are—

(a) a public notice published under section 13 of the Act (“dumping of goods, foreign subsidies and increases in imports”);

(b) regulations made under section 14 of the Act (“increases in imports or changes in price of agricultural goods”);

(c) regulations made under section 15 of the Act (“international disputes etc”); or

(d) regulations made under section 51, or section 56 of the Act that make provision for additional import duty.

(3) In this regulation—

(a) “additional import duty” means—

(i) an import duty applied to goods in addition to the standard rate of import duty; or

(ii) a tariff rate quota.

(b) “tariff rate quota” has the same meaning as given in paragraph 16(3)(b) of Schedule 5 to the Act, when applied to “relevant goods” as referred to in paragraph 16(2) of that Schedule.

PART 11 General provision about notices and warning and assessment procedure

General

25.—(1) In addition to the information otherwise required by these Regulations, a notice published, or a notification given—

(a) may contain such other information as the Secretary of State considers appropriate;

(b) may make different provision for different cases or for different purposes;

(c) may be amended to include additional or different information; and

(d) must be made in writing, which may include by electronic means and a requirement to notify is to be read accordingly.

(2) Where a notice is published, or a notification is given under these Regulations that notice or notification—

(a) may be published or provided in consolidated form with one or more other notices or notifications, as the Secretary of State considers appropriate; and

(b) may be revoked by a subsequent notice or notification.

(3) For the purpose of these Regulations—

(a) a notice is published by—

(i) posting electronically onhttps://www.gov.uk; and

(ii) making a hard copy available for inspection free of charge at the principal offices of HMRC( 11); and

(b) a notification to a GSP country is given to such person or competent body as the Secretary of State considers appropriate in a particular case, by—

(i) posting electronically or by hard copy; and

(ii) using such address as the Secretary of State considers appropriate, taking account of an electronic or postal address that a GSP country has notified to the Secretary of State for a purpose under these Regulations.

Warning and Assessment Procedure

26.—(1) Before taking an action specified in paragraph (2), the Secretary of State—

(a) must follow the warning and assessment procedure specified in paragraph (3) unless otherwise stated in paragraph 2;

(b) may follow a single warning and assessment procedure for more than one circumstance requiring such a procedure under these Regulations, if the Secretary of State considers this appropriate;

(c) must follow procedures specified as mandatory in a particular case, in a notice published as provided for by paragraph (4); and

(d) may follow procedures specified as discretionary in a particular case in that notice.

(2) The actions specified for the purposes of paragraph (1) are—

(a) the suspension of a country from the EF, as provided for under regulation 19;

(b) the suspension of a country from the GSP, or the suspension or variation of GSP rates on certain GSP goods originating from that country under regulation 21, except in a case where regulation 21(4) applies ; or

(c) the application of a trade preference safeguard measure on GSP goods under regulation 23 except in a case where an urgent trade safeguard notice is published.

(3) The Secretary of State must take the following steps by way of a warning and assessment procedure—

(a) publish a warning notice;

(b) in the case where the actions referred to in paragraph (2)(a) and (b) are being considered, notify the warning notice to the affected GSP country;

(c) carry out an assessment of the circumstances giving rise to the publication of a warning notice;

(d) consider in carrying out an assessment—

(i) whether the circumstances giving rise to the issue of a warning notice and specified in that notice, continue to apply;

(ii) representations received;

(iii) in the case of the actions referred to in paragraph (2)(a) and (b), remedial steps taken by the GSP country, relating to the circumstances, since the service of the warning notice; and

(iv) in the case of a trade preference safeguard measure, whether the circumstances in paragraph 1(a) and (b) of Schedule 4 apply;

(e) conclude the assessment after the end of the representations period or after any other period specified in the warning notice;

(f) publish an assessment notice, before the expiry of the validity period (including one extended under regulation 27(3)(c) in a relevant warning notice; and

(g) in a case where the actions referred to in paragraph (2)(a) and (b) are being considered, notify the assessment notice to the affected GSP country.

(4) The Secretary of State may—

(a) publish a notice making further provision for procedures in relation to warning and assessment, including—

(i) procedures that must or may be followed by the Secretary of State; or

(ii) procedures that qualifying GSP countries or other persons must follow in order to submit evidence or make representations; and

(b) take into account, when carrying out an assessment, other evidence that the Secretary of State considers to be relevant and reasonably available.

Warning notice

27.—(1) A “warning notice” means—

(a) a notice that contains the information specified in paragraph (2); and

(b) which is required to be published under regulation 26(3)(a) and where appropriate, notified to a country under regulation 26(3)(b).

(2) A warning notice must contain the following information—

(a) the matters leading the Secretary of State to consider whether, as the case may be—

(i) to suspend a country from the EF, on the grounds that the criteria in regulation 15(1)(b), (c) or (d) are no longer satisfied by an EF country;

(ii) to take an action specified in regulation 21(1), by reason of circumstances specified in regulation 21(2); or

(iii) to apply a trade preference safeguard measure;

(b) the period within which representations may be made (“the representations period”) by—

(i) a qualifying GSP country specified in the notice;

(ii) in a case to which sub-paragraph (a)(i) or (ii) apply, an interested party; or

(iii) in a case to which sub-paragraph (a)(iii) applies, a person affected, as defined in paragraph 3 of Schedule 4;

(c) actions the Secretary of State may take as specified in regulation 26(2)—

(i) after the end of the representations period; and

(ii) after the issue of an assessment notice.

(3) The Secretary of State may—

(a) serve more than one warning notice (whether or not at the same time);

(b) specify different actions under sub-paragraph (2)(c) in such notices; or

(c) extend the period of a warning notice, by publishing a further such notice that gives reasons for the extension and in a case covered by regulation 26(3)(b), notifying the country of the extension.

(4) Unless extended in accordance with paragraph (3)(c), a warning notice is valid for a period which—

(a) begins with the day the warning notice is published; and

(b) ends on the earlier of—

(i) the day on which an assessment notice is published; or

(ii) the day that is 12 months after the day of publication.

Assessment notice

28.—(1) An “assessment notice” means a notice that—

(a) sets out the outcome of the assessment carried out by the Secretary of State under a warning and assessment procedure;

(b) is required to be published under regulation 26(3)(f); and

(c) when regulation 26(3)(g) applies—

(i) is required to be notified to a country; and

(ii) may be published and notified with a suspension or variation notice (whether consolidated with such a notice or not).

(2) Subject to regulation 27(3)(c), an assessment notice must be published before the expiry of the validity period of a warning notice.

(3) Where these Regulations require the Secretary of State to serve an assessment notice, that notice must state whether the Secretary of State considers it appropriate to—

(a) take no further action for the time being;

(b) undertake further monitoring of compliance with the EF;

(c) undertake further review or assessment of—

(i) compliance with conditions specified in a customs cooperation notice;

(ii) the circumstances under regulation 21(2) that have led to the publication and notification of a warning notice; or

(iii) circumstances relevant to the application of a trade preference safeguard measure;

(d) issue a further warning notice;

(e) suspend a country from the EF under regulation 19;

(f) suspend a country from the GSP or to suspend or vary GSP rates on specified goods, under regulation 21;

(g) publish a trade preference safeguard notice under regulation 23 and Schedule 4.

Suspension and variation notices

29.—(1) A “suspension notice” means a notice published by the Secretary of State and notified to an affected country that suspends—

(a) that country from the GSP under regulation 21(1)(a)(i);

(b) an EF country from the EF, under regulation 18 or 19; or

(c) the GSP rate on specified goods originating from a specified country, under regulation 21(1)(a)(ii).

(2) A suspension notice referred to in paragraph (1)(b) must apply the GF to the country suspended from the EF provided—

(a) it is still an eligible developing country, but not a least developed country; and

(b) that notice (or a different suspension notice) does not suspend the country from the GSP under regulation 21(1)(a)(i).

(3) A “variation notice” means a notice under regulation 21(1)(b) that varies the GSP rate on specified goods originating from a specified country for a specified period.

(4) The period of suspension or variation in a suspension or variation notice respectively must—

(a) not exceed 12 months; and

(b) not begin earlier than 28 days from the day starting with publication of the notice.

(5) Such notices must specify —

(a) the regulation pursuant to which the notice has been published;

(b) the country and where appropriate, the goods to which the suspension or variation applies;

(c) the days on which the period of suspension or variation begin and end; and

(d) in a case where the notice applies the GF to the country under paragraph (2), the fact that the GF will apply from the day that the EF is suspended.

(6) The publication of suspension or variation notice does not affect the right of the Secretary of State to make regulations at any time to—

(a) withdraw a country from the GSP or a GSP framework;

(b) withdraw GSP rates from GSP goods; or

(c) vary GSP rates on specified GSP goods.

PART 12 Eligible developing countries

Amendment of Schedule 3 to the Act

30.  Schedule 3 to the Act is amended as follows—

(a) in Part 2 (least developed countries)—

(i) in the appropriate place, for “Burma”, substitute “Myanmar”; and

(ii) omit Equatorial Guinea; and

(b) in Part 3 (other eligible countries)—

(i) in the appropriate place, add Algeria;

(ii) omit Guyana, Nauru, Samoa and Tonga; and

(iii) in the appropriate place, for “Swaziland”, substitute “Eswatini”.

Signed by authority of the Secretary of State for International Trade

Greg Hands

Minister of State for Trade Policy

Department for International Trade

At 3.25 p.m. on 15th December 2020

SCHEDULES

Regulations 7 and 8

SCHEDULE 1

Part 1 General Framework (“GF”) Countries

Algeria

Cameroon

Congo

Cook Islands

Egypt

El Salvador

Eswatini

Georgia

Ghana

Guatemala

Honduras

India

Indonesia

Ivory Coast

Jordan

Kenya

Kosovo

Micronesia

Moldova

Morocco

Nicaragua

Nigeria

Niue

Occupied Palestinian Territories

Papua New Guinea

Syria

Tajikistan

Tunisia

Ukraine

Uzbekistan

Vietnam

Zimbabwe

Part 2 Enhanced Framework (“EF”) Countries

Armenia Cape Verde Mongolia Philippines
Bolivia Kyrgyzstan Pakistan Sri Lanka

Regulations 15 and 21

SCHEDULE 2 Schedule 2 Conventions

PART 1

1.  Convention on the Prevention and Punishment of the Crime of Genocide (1948)( 12).

2.  International Convention on the Elimination of All Forms of Racial Discrimination (1965)( 13).

3.  International Covenant on Civil and Political Rights (1966)( 14).

4.  International Covenant on Economic, Social and Cultural Rights (1966)( 15).

5.  Convention on the Elimination of All Forms of Discrimination Against Women (1979)( 16).

6.  Convention Against Torture and other Cruel, Inhuman or Degrading Treatment or Punishment (1984)( 17).

7.  Convention on the Rights of the Child (1989)( 18).

8.  Convention concerning Forced or Compulsory Labour, No 29 (1930)( 19).

9.  Convention concerning Freedom of Association and Protection of the Right to Organise, No 87 (1948)( 20).

10.  Convention concerning the Application of the Principles of the Right to Organise and to Bargain Collectively, No 98 (1949)( 21).

11.  Convention concerning Equal Remuneration of Men and Women Workers for Work of Equal Value, No 100 (1951)( 22).

12.  Convention concerning the Abolition of Forced Labour, No 105 (1957)( 23).

13.  Convention concerning Discrimination in Respect of Employment and Occupation, No 111 (1958)( 24).

14.  Convention concerning Minimum Age for Admission to Employment, No 138 (1973)( 25).

15.  Convention concerning the Prohibition and Immediate Action for the Elimination of the Worst Forms of Child Labour, No 182 (1999)( 26).

PART 2

16.  Convention on International Trade in Endangered Species of Wild Fauna and Flora (1973)( 27).

17.  Montreal Protocol on Substances that Deplete the Ozone Layer (1987)( 28).

18.  Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal (1989)( 29).

19.  Convention on Biological Diversity (1992)( 30).

20.  United Nations Framework Convention on Climate Change (1992)( 31).

21.  Cartagena Protocol on Biosafety to the Convention on Biological Diversity (2000)( 32).

22.  Stockholm Convention on Persistent Organic Pollutants (2001)( 33).

23.  Kyoto Protocol to the United Nations Framework Convention on Climate Change (1997)( 34).

24.  Single Convention on Narcotic Drugs (1961)( 35).

25.  Convention on Psychotropic Substances (1971)( 36).

26.  United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988)( 37).

27.  United Nations Convention against Corruption (2003)( 38).

Regulation 22

SCHEDULE 3 Goods Graduation

1.  In this Schedule—

“GF imports” means goods that—

(a)

are imported into the British Islands,

(b)

originate from a GF country that is a qualifying GSP country, and

(c)

have a standard rate of import duty greater than a nil rate;

“goods graduation ground” means—

(a)

Ground A which applies to GF imports in the circumstances referred to in paragraph 2; or

(b)

Ground B which applies to GF imports in the circumstances referred to in paragraph 3;

“goods graduation notice” means a notice published under regulation 22(1) that provides for the following matters—

(a)

the fact that the GF rate is to be suspended on GF imports;

(b)

the graduation goods and GF country, or countries, to which the suspension applies;

(c)

the day the suspension of the GF rate begins;

(d)

the day the suspension ends and the fact the period of suspension can be extended by a further notice; and

(e)

the goods graduation ground.

“graduation assessment” means an assessment of GF imports carried out by the Secretary of State that—

(a)

is carried out at any time during the period 1st January to 29th September;

(b)

assesses the value of GF imports over the import review period ending on the preceding 31st December;

(c)

is carried out in 2022 and every third year thereafter; and

(d)

determines whether Ground B applies in accordance with paragraph 3;

“graduation goods” means GF imports in respect of which—

(a)

a goods graduation ground applies; or

(b)

the relevant GF rate has been suspended in accordance with regulation 22 and this Schedule;

“GSP BI imports” means GSP goods that—

(a)

are imported into the British Islands;

(b)

originate from qualifying GSP countries; and

(c)

have a standard rate of import duty greater than a nil rate.

Ground A

2.  Ground A applies, where, immediately before the appointed day, the European Union had suspended preferential rates of import duty under the EU GSP on goods originating from a GF country, pursuant to an implementing act under article 8.3 of the EU GSP.

Ground B

3.—(1) Ground B applies, where—

(a) a graduation assessment has been carried out; and

(b) that assessment determines that during the import review period ending on the preceding 31st December, GF imports from one GF country—

(i) have the GSP section reference specified in column 1 of the Table; and

(ii) the import ratio for those goods, exceeds the import threshold in column 2, of the Table.

(2) For the purposes of Ground B, the Table in this paragraph (“the Table”) has effect, in accordance with the rules specified in this paragraph and the following words and expressions have the following meaning—

“import ratio” means the mean average value of GF imports from one GF country, as a percentage of the total value of GSP BI imports of the same goods, into the British Islands, over the import review period;

“import threshold” means the maximum permitted import ratio specified in column 2 of the Table;

“same goods” means goods in the same GSP section.

Table

Column 1 Column 2
S-2a 17.5%
S-3 17.5%
S-5 17.5%
S-11a 47.2%
S-11b 47.2%
All other GSP section references not specified in the preceding rows 57.0%

4.  Where Ground A applies—

(a) the Secretary of State must publish a goods graduation notice, on or before the appointed day and may publish more than one notice;

(b) the GF rate on the graduation goods is suspended during the period specified in such a notice;

(c) the period of suspension may begin on or after the appointed day; and

(d) the period of suspension must end on the last day that the EU GSP rate is suspended under the applicable implementing act or acts; (unless extended by a further notice).

5.  Where Ground B applies—

(a) the goods graduation notice must be published on or before 30th September of the year preceding the year in which the suspension begins;

(b) the suspension of the GF rate must begin on the 1st January following the publication of the goods graduation notice; and

(c) the period of suspension cannot exceed 3 years (unless extended by further notice).

6.  In the circumstances specified in paragraph 7, the Secretary of State must—

(a) extend the suspension period for graduation goods, so that there is no interruption in consecutive periods; and

(b) publish a goods graduation notice, on or before 30th September of the year preceding the year in which the extended suspension begins.

7.  The suspension of the GF rate on graduation goods must be extended where—

(a) the GF rate on those goods is already suspended under regulation 22; and

(b) either—

(i) Ground A applies pursuant to paragraph 2 and then continues to apply pursuant to paragraph 3; or

(ii) a graduation assessment determines that Ground B applies to the goods, in accordance with paragraph 3.

Regulation 23

SCHEDULE 4 Trade Preference Safeguard Measure

Application of a trade preference safeguard measure

1.  A “trade preference safeguard measure” means a measure suspending or varying the GSP rate on GSP imports where the Secretary of State determines that—

(a) there are increased quantities of GSP imports; and

(b) those imports are causing or threaten to cause, serious difficulties to United Kingdom producers of like goods or directly competing goods.

2.  In determining whether increased quantities of GSP imports are causing, or threatening to cause, serious difficulties for United Kingdom producers of like goods or directly competing goods the Secretary of State must take into account whether—

(a) any such producers have suffered a deterioration in their economic or financial situation, which has had or is likely to have an effect upon their—

(i) market share;

(ii) production;

(iii) stocks;

(iv) production capacity;

(v) solvency;

(vi) profitability; or

(vii) capacity utilisation; or

(b) employment in the United Kingdom is adversely affected.

3.  For the purposes of this Schedule—

“directly competing goods” means goods that are regarded by the Secretary of State as competing in the same market in the United Kingdom as the GSP imports in question in terms of the characteristics, intended use and price of the goods;

“GSP imports” means GSP goods originating from one or more qualifying GSP countries, that are imported into the United Kingdom;

“increased quantities” means an increase in the volume of imports, whether in absolute terms or relative to the total production in the United Kingdom of like goods and directly competing goods;

“like goods” means—

(a)

goods which are like the GSP imports in question in all respects; or

(b)

goods which, although not alike in all respects, have characteristics closely resembling those of the GSP imports in question; and

“persons affected” means persons involved in the production, distribution or sale of like or directly competing goods.

Trade preference safeguard notice

4.  A trade preference safeguard notice must contain—

(a) the goods and countries to which the trade preference safeguard measure applies;

(b) the fact that the GSP rate is to be suspended or varied on those goods;

(c) where appropriate, the GSP rate as varied;

(d) the day the suspension or variation of the GSP rate begins;

(e) the day the suspension or variation ends; and

(f) a statement that the application of the measure can be extended by a further trade preference safeguard notice, in accordance with paragraph 8.

5.  Before determining whether or not to publish a trade preference safeguard notice, the Secretary of State must follow the warning and assessment procedure specified in regulation 26.

6.  Paragraph 5 does not apply to an “urgent trade preference safeguard notice”.

7.  The Secretary of State may publish an urgent trade preference safeguard notice where—

(a) the Secretary of State determines that publication of an assessment notice in accordance with paragraph 5 may, having regard to the matters specified in paragraph (—

(i) cause damage to United Kingdom producers that may be difficult to repair; or

(ii) affect employment in the United Kingdom; and

(b) the period of suspension or variation specified does not exceed 12 months.

8.  The Secretary of State may publish a further trade preference safeguard notice to extend a measure contained in an existing trade preference safeguard notice, but must follow the warning and assessment procedure specified in regulation 26 before so doing, where—

(a) the measure being extended had been imposed by an urgent trade preference safeguard notice; or

(b) the extension would mean that the total period for which a trade safeguard measure had been imposed would exceed 3 years.

Regulations 2(2), 10, 13 and 14

SCHEDULE 5

PART 1 Rules of Interpretation for the GSP Specified Goods Table

General rules

1.  This Schedule specifies the rules of interpretation for the GSP Specified Goods Table (in this Schedule, “the Table”) and is without prejudice to the goods classification rules of interpretation.

2.  Subject to paragraphs 3 to 6—

(a) the GF codes and EF codes, in column 5 or 6 respectively, apply to the GSP classifications in column 3 applicable to the description of goods in column 4; and

(b) where the SR code is in column 5 or 6, this means that the goods are not GSP goods under the GF or EF respectively.

3.  Where goods may be classified under more than one GSP classification or description, the applicable codes—

(a) for a case falling within paragraph 6, are the codes corresponding to the L-description; and

(b) in any other case, are the codes corresponding to the most specific GSP classification.

Exceptions to commodity codes

4.  Where “ex” is placed before the GSP classification in column 3 of the Table, this means—

(a) the corresponding codes in column 5 and 6 do not apply to all the goods falling under the GSP classification;

(b) the goods excepted from application of the codes are listed in the row, or rows, immediately below the row in which the “ex” is placed; and

(c) the applicable codes are those specified in columns 5 and 6 corresponding to that GSP classification determined in accordance with paragraph 3(b).

Seasonal codes

5.  Where the letter “S” is before the commodity code in column 3, this means—

(a) the codes specified in column 5 and 6 respectively only apply if the declaration acceptance date falls on a day during the period that begins and ends with the days specified by description in column 4; and

(b) no GF or EF code applies to the goods if the declaration acceptance date falls on a day that is outside that period.

Limited application

6.  Where the letter “L” appears before the GSP classification in column 3, this means—

(a) the codes specified in column 5 and 6 respectively do not apply to all the goods falling under the GSP classification in column 3 that are described in the first part of the description in column 4; and

(b) those codes only apply to certain goods, that are identifiable by a more specific “L-description” in column 4.

Interpretation

7.—(1) In this Schedule and in the Table, the following words and expressions have the following meaning—

“EF code” means the code used to calculate the GSP rate under regulation 14;

“GF code” means the code used to calculate the GSP rate under regulation 13;

“goods classification rules of interpretation” means the rules of interpretation applied to the Goods Classification Table in the Tariff of the United Kingdom;

“GSP classification” means the chapter, heading, sub-heading or commodity code of the Goods Classification Table that is used in column 3 of the Table to classify goods for the purposes of the EF or GF;

“L-description” means a description of goods in column 4—

(a)

given below a more general description;

(b)

written in italicised text; and

(c)

preceded by the letter “L”.

“n.e.s” means not elsewhere specified; and

“specified in the Notes to Chapter” refers to the relevant Chapter Notes to the Goods Classification Table;

“SR” means the goods are not GSP goods under the framework applicable to the column in which those letters appear; and

“the Table” has the meaning given in paragraph 1.

(2) While the column headings “GF” and “EF” indicate that columns 5 and 6 list GF or EF codes respectively, this is without prejudice to the meaning of the code “SR”, when specified in those columns.

PART 2 GSP Specified Goods Table (“the Table”)

Column
1 2 3 4 5 6
GSP Section Chapter GSP Classification Description GF EF
S-1a 1 0101 29 90 Live horses, other than pure-bred breeding animals, other than for slaughter GF2 EF1
S-1a 1 0101 30 Live asses GF2 EF1
S-1a 1 0101 90 Live mules and hinnies GF2 EF1
S-1a 1 0104 20 10 Live, pure-bred breeding goats GF2 EF1
S-1a 1 0106 14 10 Live domestic rabbits GF2 EF1
S-1a 1 0106 39 10 Live pigeons GF2 EF1
S-1a 2 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen GF2 EF1
S-1a 2 0206 80 91 Edible offal of horses, asses, mules or hinnies, fresh or chilled, other than for the manufacture of pharmaceutical products GF2 EF1
S-1a 2 0206 90 91 Edible offal of horses, asses, mules or hinnies, frozen, other than for the manufacture of pharmaceutical products GF2 EF1
S-1a 2 0207 14 91 Livers, frozen, of fowls of the species Gallus domesticus GF2 EF1
S-1a 2 0207 27 91 Livers, frozen, of turkeys GF2 EF1
S-1a 2 0207 45 95 Livers, frozen, of ducks, geese or guinea fowls, other than fatty livers of ducks or geese GF2 EF1
S-1a 2 0207 55 95 GF2 EF1
S-1a 2 0207 60 91 GF2 EF1
S-1a 2 ex 0208 Other meat and edible meat offal, fresh, chilled or frozen SR EF1
S-1a 2 0208 40 20 Seal meat SR SR
S-1a 2 0208 90 70 Frogs’ legs GF1 EF1
S-1a 2 0210 92 92 Edible offal, salted, in brine, dried or smoked, of seals, sea lions and walruses (mammals of the suborder Pinnipedia) GF2 EF1
S-1a 2 0210 99 10 Meat of horses, salted, in brine or dried GF2 EF1
S-1a 2 0210 99 59 Offal of bovine animals, salted, in brine, dried or smoked, other than thick skirt and thin skirt GF2 EF1
S-1a 2 0210 99 85 Offal, salted, in brine, dried or smoked, other than poultry liver, other than of domestic swine, or of bovine animals GF2 EF1
S-1a 4 0403 10 51 Yogurt, flavoured or containing added fruit, nuts or cocoa GF2 EF1
S-1a 4 0403 10 53 GF2 EF1
S-1a 4 0403 10 59 GF2 EF1
S-1a 4 0403 10 91 GF2 EF1
S-1a 4 0403 10 93 GF2 EF1
S-1a 4 0403 10 99 GF2 EF1
S-1a 4 0403 90 71 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa GF2 EF1
S-1a 4 0403 90 73 GF2 EF1
S-1a 4 0403 90 79 GF2 EF1
S-1a 4 0403 90 91 GF2 EF1
S-1a 4 0403 90 93 GF2 EF1
S-1a 4 0403 90 99 GF2 EF1
S-1a 4 0405 20 10 Dairy spreads, of a fat content, by weight, of 39 % or more but not exceeding 75 % GF2 EF1
S-1a 4 0405 20 30 GF2 EF1
S-1a 4 0407 19 90 Birds’ eggs, in shell, fresh, preserved or cooked, other than of poultry GF2 EF1
S-1a 4 0407 29 90 GF2 EF1
S-1a 4 0407 90 90 GF2 EF1
S-1a 4 0409 Natural honey SR EF1
S-1a 4 0410 Edible products of animal origin, not elsewhere specified or included GF2 EF1
S-1a 5 0511 99 39 Natural sponges of animal origin, other than raw GF2 EF1
S-1b 3 ex Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates GF2 EF1
S-1b 3 0301 19 Live, ornamental saltwater fish GF1 EF1
S-1b 3 L 0301 99 85 Other live fish; Other; Other: GF4 EF1

L: Sharks (Squalus spp.),

Porbeagle shark (Lamna nasus),

Lesser or Greenland halibut (Reinhardtius hippoglossoides) and

Atlantic halibut (Hippoglossus hippoglossus)

S-1b 3 0302 21 10 Fresh or chilled lesser or Greenland halibut “Reinhardtius hippoglossoides” GF4 EF1
S-1b 3 0302 21 30 Fresh or chilled Atlantic halibut “Hippoglossus hippoglossus” GF4 EF1
S-1b 3 0302 45 30 Fresh or chilled Chilean jack mackerel “Trachurus murphyi” GF4 EF1
S-1b 3 L 0302 45 90 Fresh or chilled jack and horse mackerel “Trachurus spp.”; Other: GF4 EF1
L: Other
S-1b 3 0302 46 Fresh or chilled cobia “Rachycentron canadum” GF4 EF1
S-1b 3 0302 49 90 Fresh or chilled Indian mackerels “Rastrelliger spp.”, seerfishes “Scomberomorus spp.”, jacks, crevalles “Caranx spp.”, silver pomfrets “Pampus spp.”, Pacific saury “Cololabis saira”, scads “Decapterus spp.”, capelin “Mallotus villosus”, bonitos “Sarda spp.”, marlins, sailfishes and spearfish “Istiophoridae” GF4 EF1
S-1b 3 0302 59 90 Fresh or chilled fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding cod, haddock, coalfish, hake, Alaska pollack, blue whitings, Boreogadus saida, whiting, pollack and ling) GF4 EF1
S-1b 3 0302 81 Fresh or chilled dog fish and other sharks GF4 EF1
S-1b 3 0302 82 Fresh or chilled, rays and skates “Rajidae” GF4 EF1
S-1b 3 0302 83 Fresh or chilled toothfish “Dissostichus spp.” GF4 EF1
S-1b 3 0302 84 90 Fresh or chilled sea bass “Dicentrarchus spp.” (excluding European sea bass) GF4 EF1
S-1b 3 0302 85 90 Fresh or chilled sea bream “Sparidae” (excluding gilt-head sea bream, Dentex dentex and Pagellus spp.) GF4 EF1
S-1b 3 L 0302 89 90 Other fresh or chilled fish, n.e.s: GF4 EF1

L: Red snapper (Lutjanus purpureus), for processing,

Bogue (Boops boops) and

Other

S-1b 3 0302 91 to 0302 99 Fresh or chilled livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal GF4 EF1
S-1b 3 0303 55 30 Frozen Chilean jack mackerel “Trachurus murphyi” GF4 EF1
S-1b 3 L 0303 55 90 Frozen jack and horse mackerel “Trachurus spp.” “(excl. Atlantic horse mackerel and Chilean jack mackerel)” GF4 EF1
L: Other
S-1b 3 0303 56 Frozen cobia “Rachycentron canadum” GF4 EF1
S-1b 3 0303 59 90 Frozen Indian mackerels “Rastrelliger spp.”, seerfishes “Scomberomorus spp.”, jacks, crevalles “Caranx spp.”, silver pomfrets “Pampus spp.”, Pacific saury “Cololabis saira”, scads “Decapterus spp.”, capelin “Mallotus villosus”, bonitos “Sarda spp.”, marlins, sailfishes and spearfish “Istiophoridae” GF4 EF1
S-1b 3 0303 69 90 Frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding cod, haddock, coalfish, hake, Alaska pollack, blue whitings, Boreogadus saida, whiting, pollack, blue grenadier and ling) GF4 EF1
S-1b 3 0303 81 Frozen dog fish and other sharks GF4 EF1
S-1b 3 0303 82 Frozen rays and skates “Rajidae” GF4 EF1
S-1b 3 0303 83 Frozen toothfish “Dissostichus spp.” GF4 EF1
S-1b 3 0303 89 40 Frozen fish of the species Orcynopsis unicolor GF4 EF1
S-1b 3 0303 89 55 Frozen gilt-head sea bream “Sparus aurata” GF4 EF1
S-1b 3 0303 89 90 Frozen fish, n.e.s. GF4 EF1
S-1b 3 0303 91 90 Frozen fish livers, roes and milt (excluding hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate) GF4 EF1
S-1b 3 0303 92 Frozen shark fins GF4 EF1
S-1b 3 0303 99 Frozen fish fins, heads, tails, maws and other edible fish offal (excluding livers, roes, milt and shark fins) GF4 EF1
S-1b 3 0304 56 20 Fresh or chilled meat, whether or not minced, of porbeagle shark “Lamna nasus” (excluding fillets) GF4 EF1
S-1b 3 0304 56 90 Fresh or chilled meat, whether or not minced, of dogfish and other sharks (excluding fillets, picked dogfish “Squalus acanthias”, catsharks “Scyliorhinus spp.”, porbeagle shark “Lamna nasus” and blue shark “Prionace glauca”) GF4 EF1
S-1b 3 L 0304 59 90 Fresh or chilled fish meat, whether or not minced (excluding all fillets, freshwater fish, flaps of herring, tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, toothfish, rays, skates, dogfish and other sharks, and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae) GF4 EF1

L: Lesser or Greenland halibut “Reinhardtius hippoglossoides”

Atlantic halibut “Hippoglossus hippoglossus

S-1b 3 0304 79 90 Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding cod, haddock, coalfish, hake, Alaska pollack, Boreogadus saida, whiting, blue grenadier and ling) GF4 EF1
S-1b 3 0304 83 90 Frozen fillets of flat fish “Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae” (excluding plaice, flounder and megrim) GF4 EF1
S-1b 3 0304 88 90 Frozen fillets of rays and skates “Rajidae” GF4 EF1
S-1b 3 0304 89 90 Frozen fish fillets, n.e.s. GF4 EF1
S-1b 3 L 0305 39 90 Fillets of fish, dried, salted or in brine, but not smoked; (excluding tilapia, catfish, carp, 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) GF4 EF1
L: Fish of the species Clupea ilisha, in brine
S-1b 3 0305 69 50 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”, only salted or in brine (excluding fillets and offal) GF4 EF1
S-1b 3 L 0305 69 80 Fish, salted but not dried or smoked and fish in brine, other than edible fish offal; Other; Other: GF4 EF1
L:Fish of the species Clupea ilisha, in brine
S-1b 3 0306 11 Frozen rock lobster and other sea crawfish, even smoked, whether in shell or not, including ones in shell, cooked by steaming or by boiling in water GF4 EF1
S-1b 3 0306 12 Frozen lobsters, even smoked or cooked by steaming or by boiling in water GF4 EF1
S-1b 3 ex 0306 16 Frozen cold-water shrimps and prawns GF2 EF2
S-1b 3 0306 16 99 Frozen cold-water shrimps and prawns “Pandalus spp.”, even smoked, whether in shell or not, including shrimps and prawns in shell, cooked by steaming or by boiling in water GF4 EF2
S-1b 3 ex 0306 17 Other frozen shrimps and prawns GF4 EF2
S-1b 3 0306 17 94 Frozen shrimps of the genus Crangon, other than of the species Crangon crangon GF2 EF2
S-1b 3 0306 19 90 Frozen freshwater crustaceans, even smoked, whether in shell or not, cooked by steaming or by boiling in water; frozen flours, meals, and pellets of crustaceans, fit for human consumption GF4 EF1
S-1b 3

0306 31 to

0306 32

Live, fresh or chilled lobster, rock lobster and other sea crawfish GF4 EF1
S-1b 3 0306 35 90 Cold-water shrimps and prawns “Pandalus spp.”, whether in shell or not, live, fresh or chilled GF4 EF1
S-1b 3 0306 36 10 Shrimps of the family Pandalidae, whether in shell or not, live, fresh or chilled (excluding “Pandalus spp.”) GF4 EF1
S-1b 3 0306 36 90 Shrimps and prawns, whether in shell or not, live, fresh or chilled (excluding “Pandalidae” and “Crangon”) GF4 EF1
S-1b 3 L 0306 39 90 Crustaceans, fit for human consumption, whether in shell or not, live, fresh or chilled (excluding rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps, prawns and freshwater crayfish); flours, meals and pellets of crustaceans, fit for human consumption, fresh or chilled GF4 EF1
L: Peurulluss spp
S-1b 3 0306 91 00 Rock lobster and other sea crawfish “Palinurus spp., Panulirus spp. and Jasus spp.”, whether in shell or not, dried, salted, smoked or in brine, including in shell, cooked by steaming or by boiling in water GF4 EF1
S-1b 3 0306 92 10 Whole lobsters “Homarus spp.”, dried, salted, smoked or in brine, including lobsters in shell, cooked by steaming or by boiling in water GF4 EF1
S-1b 3 0306 92 90 Parts of lobsters “Homarus spp.”, whether in shell or not, dried, salted, smoked or in brine, including parts in shell, cooked by steaming or by boiling in water GF4 EF1
S-1b 3 0306 95 20 Shrimps and prawns “Pandalus spp.”, whether in shell or not, dried, salted, smoked or in brine, including ones in shell, cooked by steaming or by boiling in water GF4 EF1
S-1b 3 0306 95 30 Shrimps of the family Pandalidae, whether in shell or not, dried, salted, smoked or in brine, including shrimps in shell, cooked by steaming or by boiling in water (excluding “Pandalus spp.”) GF4 EF1
S-1b 3 0306 95 90 Shrimps and prawns, whether in shell or not, dried, salted, smoked or in brine, including ones in shell, cooked by steaming or by boiling in water (excluding “Pandalidae” and “Crangon”) GF4 EF1
S-1b 3 L 0306 99 90 Crustaceans, fit for human consumption, whether in shell or not, dried, salted, smoked or in brine, including crustaceans in shell, cooked by steaming or by boiling in water (excluding rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps, prawns and freshwater crayfish); flours, meals and pellets of crustaceans, dried, salted, smoked or in brine, fit for human consumption; Other, including flours, meals and pellets of crustaceans, fit for human consumption; Other: GF4 EF1
L: Peurullus spp
S-1b 3 0307 11 90 Oysters, even in shell, live, fresh or chilled (excluding live flat oysters “Ostrea” weighing “including shell” <= 40 g) GF4 EF1
S-1b 3 0307 12 Oysters, even in shell, frozen GF4 EF1
S-1b 3 0307 19 Oysters, even in shell, smoked, dried, salted or in brine GF4 EF1
S-1b 3 0307 21 Live, fresh or chilled, scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten, even in shell GF4 EF1
S-1b 3 0307 22 10 Coquilles St Jacques “Pecten maximus”, frozen, even in shell GF4 EF1
S-1b 3 0307 22 90 Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten, frozen, even in shell (excluding Coquilles St Jacques “Pecten maximus”) GF4 EF1
S-1b 3 0307 29 Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten, smoked, dried, salted or in brine, even in shell GF4 EF1
S-1b 3 0307 31 90 Mussels “Perna spp.”, live, fresh or chilled, with or without shell GF4 EF1
S-1b 3 0307 32 90 Mussels “Perna spp.”, frozen, even in shell GF4 EF1
S-1b 3 0307 39 80 Mussels “Perna spp.”, smoked, dried, salted or in brine, even in shell GF4 EF1
S-1b 3 0307 42 10 Cuttle fish “Sepia officinalis, Rossia macrosoma, Sepiola spp.”, live, fresh or chilled, with or without shell GF4 EF1
S-1b 3 0307 42 30 Squid “Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.”, live, fresh or chilled GF4 EF1
S-1b 3 0307 42 90 Cuttle fish and squid, live, fresh or chilled, with or without shell (excluding “Sepia officinalis, Rossia macrosoma, Sepiola spp., Loligo spp., Ommastrephes spp., Nototodarus spp., Sepioteuthis spp., Todarodes sagittatus”) GF4 EF1
S-1b 3 0307 43 21 Lesser cuttle fish “Sepiola rondeleti”, frozen, with or without shell GF4 EF1
S-1b 3 0307 43 25 Cuttle fish “Sepiola spp.”, frozen, with or without shell (excluding “Sepiola rondeleti”) GF4 EF1
S-1b 3 0307 43 29 Cuttle fish “Sepia officinalis, Rossia macrosoma”, frozen, with or without shell GF4 EF1
S-1b 3 0307 43 99 Cuttle fish and squid, frozen, with or without shell (excluding “Sepia officinalis, Rossia macrosoma, Sepiola spp., Loligo spp., Ommastrephes spp., Nototodarus spp., Sepioteuthis spp., Illex spp., Todarodes sagittatus”) GF4 EF1
S-1b 3 0307 49 20 Cuttle fish “Sepia officinalis, Rossia macrosoma, Sepiola spp.”, smoked, dried, salted or in brine, with or without shell GF4 EF1
S-1b 3 0307 49 50 Squid “Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.”, smoked, dried, salted or in brine (excluding “Ommastrephes sagittatus”) GF4 EF1
S-1b 3 0307 49 80 Cuttle fish and squid, smoked, dried, salted or in brine, with or without shell (excluding “Sepia officinalis, Rossia macrosoma, Sepiola spp., Loligo spp., Ommastrephes spp., Nototodarus spp., Sepioteuthis spp., Todarodes sagittatus”) GF4 EF1
S-1b 3 0307 51 Octopus “Octopus spp.”, live, fresh or chilled GF4 EF1
S-1b 3 0307 52 Octopus “Octopus spp.”, frozen GF4 EF1
S-1b 3 0307 59 Octopus “Octopus spp.”, smoked, dried, salted or in brine GF4 EF1
S-1b 3 0307 71 Live, fresh or chilled, even in shell, clams, cockles and ark shells “families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae” GF4 EF1
S-1b 3 0307 7210 Striped venus or other “Veneridae”, even in shell, frozen GF4 EF1
S-1b 3 0307 7290 Frozen, even in shell, clams, cockles and ark shells “families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae” GF4 EF1
S-1b 3 0307 79 Smoked, dried, salted or in brine, even in shell, clams, cockles and ark shells “families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae” GF4 EF1
S-1b 3 0307 81 to 0307 99 Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.) and Other, including flours, meals and pellets, fit for human consumption GF4 EF1
S-1b 3 ex 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption GF4 EF1
S-1b 3 0308 30 50 Frozen jellyfish “Rhopilema spp.” (excl. smoked) GF2 EF1
S-2a 6 ex Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage GF2 EF1
S-2a 6 0603 12 Fresh cut carnations and buds of a kind suitable for bouquets or for ornamental purposes GF1 EF1
S-2a 6 0604 20 40 Fresh conifer branches, suitable for bouquets or ornamental purposes GF1 EF1
S-2b 7 0701 Potatoes, fresh or chilled GF2 EF1
S-2b 7 0703 10 Onions and shallots, fresh or chilled GF2 EF1
S-2b 7 0703 90 Leeks and other alliaceous vegetables, fresh or chilled GF2 EF1
S-2b 7 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled GF2 EF1
S-2b 7 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled GF2 EF1
S-2b 7 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled GF2 EF1
S-2b 7 S 0707 00 05 Cucumbers, fresh or chilled, from 16 May to 31 October GF2 EF1
S-2b 7 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled GF2 EF1
S-2b 7 0709 20 Asparagus, fresh or chilled GF2 EF1
S-2b 7 0709 30 Aubergines (eggplants), fresh or chilled GF2 EF1
S-2b 7 0709 40 Celery other than celeriac, fresh or chilled GF2 EF1
S-2b 7 0709 51 Mushrooms, fresh or chilled, excluding the products under sub-heading 0709 59 50 GF2 EF1
S-2b 7 ex 0709 59 GF2 EF1
S-2b 7 0709 59 50 Truffles SR EF1
S-2b 7 0709 60 10 Sweet peppers, fresh or chilled GF2 EF1
S-2b 7 0709 60 99 Fruits of the genus Capsicum or of the genus Pimenta, fresh or chilled, other than sweet peppers, other than for the manufacture of capsaicin or capsicum oleoresin dyes and other than for the industrial manufacture of essential oils or resinoids GF2 EF1
S-2b 7 0709 70 Spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled GF2 EF1
S-2b 7 S 0709 91 Globe artichokes, fresh or chilled, from 1 July to 31 October GF2 EF1
S-2b 7 0709 92 10 Olives, fresh or chilled, for uses other than the production of oil GF2 EF1
S-2b 7 0709 93 10 Courgettes, fresh or chilled GF2 EF1
S-2b 7 0709 93 90 Fresh or chilled pumpkins, squash and gourds “Cucurbita spp.” (excl. courgettes) GF2 EF1
S-2b 7 0709 99 10 Salad vegetables, fresh or chilled, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.) GF2 EF1
S-2b 7 0709 99 20 Chard (or white beet) and cardoons, fresh or chilled GF2 EF1
S-2b 7 0709 99 40 Capers, fresh or chilled GF2 EF1
S-2b 7 0709 99 50 Fennel, fresh or chilled GF2 EF1
S-2b 7 0709 99 90 Fresh or chilled vegetables n.e.s. GF2 EF1
S-2b 7 ex 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen GF2 EF1
S-2b 7 0710 80 85 Asparagus SR EF1
S-2b 7 ex 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption GF2 EF1
S-2b 7 0711 20 90 Olives; Other SR SR
S-2b 7 ex 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, GF2 EF1
S-2b 7 0712 90 19 Dried sweetcorn “Zea mays var. saccharate”, whether or nor cut or sliced, but not further prepared (excl. hybrids for sowing) SR SR
S-2b 7 L 0712 90 90 Dried vegetables and mixtures of vegetables, whole, cut, sliced, broken or in powder, but not further prepared; Other vegetables; mixtures of vegetables; Other: SR EF1
L: Olives
S-2b 7 0713 Dried leguminous vegetables, shelled, whether or not skinned or split GF2 EF1
S-2b 7 0714 20 10 Sweet potatoes, fresh, whole, and intended for human consumption GF1 EF1
S-2b 7 0714 20 90 Sweet potatoes, other GF2 EF1
S-2b 7 0714 90 90 Jerusalem artichokes and similar roots and tubers with high inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith GF1 EF1
S-2b 8 0802 11 90 Almonds, fresh or dried, whether or not shelled or peeled, other than bitter GF2 EF1
S-2b 8 0802 12 90 GF2 EF1
S-2b 8 0802 21 Hazelnuts or filberts (Corylus spp.), fresh or dried, whether or not shelled or peeled GF2 EF1
S-2b 8 0802 22 GF2 EF1
S-2b 8 0802 31 Walnuts, fresh or dried, whether or not shelled or peeled GF2 EF1
S-2b 8 0802 32 GF2 EF1
S-2b 8 0802 41 Chestnuts (Castanea spp.), fresh or dried, whether or not shelled or peeled GF2 EF1
S-2b 8 0802 42 GF2 EF1
S-2b 8 0802 51 Pistachios, fresh or dried, whether or not shelled or peeled GF1 EF1
S-2b 8 0802 52 GF1 EF1
S-2b 8 0802 61 Macadamia nuts, fresh or dried, whether or not shelled or peeled GF1 EF1
S-2b 8 0802 62 GF1 EF1
S-2b 8 0802 90 50 Pine nuts, fresh or dried, whether or not shelled or peeled GF1 EF1
S-2b 8 0802 90 85 Other nuts, fresh or dried, whether or not shelled or peeled GF1 EF1
S-2b 8 0803 10 10 Plantains, fresh GF2 EF1
S-2b 8 0803 10 90 Bananas, including plantains, dried GF2 EF1
S-2b 8 0803 90 90 GF2 EF1
S-2b 8 0804 10 Dates, fresh or dried GF2 EF1
S-2b 8 0804 20 Figs GF2 EF1
S-2b 8 0804 30 Pineapples, fresh or dried GF2 EF1
S-2b 8 0804 40 Avocados, fresh or dried GF2 EF1
S-2b 8 S 0805 21 to 0805 29 Mandarins, tangerines, satsumas, clementines, wilkings and similar citrus hybrids, fresh or dried, from 1 March to 31 October GF2 EF1
S-2b 8 0805 40 Grapefruit, including pomelos, fresh or dried GF1 EF1
S-2b 8 0805 50 90 Limes (Citrus aurantifolia, Citrus latifolia), fresh or dried GF2 EF1
S-2b 8 0805 90 Other citrus fruit, fresh or dried GF2 EF1
S-2b 8 S 0806 10 10 Table grapes, fresh, from 1st January to 20th July and from 21st November to 31st December, excluding grapes of the variety Emperor (Vitis vinifera cv.) from 1st to 31st December GF2 EF1
S-2b 8 0806 10 90 Other grapes, fresh GF2 EF1
S-2b 8 ex 0806 20 Dried grapes GF2 EF1
S-2b 8 L 0806 20 30 Dried grapes; Sultanas: SR SR
L: Other
S-2b 8 0807 11 Melons (including watermelons), fresh GF2 EF1
S-2b 8 0807 19 GF2 EF1
S-2b 8 0808 10 10 Cider apples, fresh, in bulk, from 16th September to 15th December GF2 EF1
S-2b 8 0808 30 10 Perry pears, fresh, in bulk, from 1st August to 31st December GF2 EF1
S-2b 8 S 0808 30 90 Other pears, fresh, from 1st May to 30th June GF2 EF1
S-2b 8 0808 40 Quinces, fresh GF2 EF1
S-2b 8 S 0809 10 Apricots, fresh, from 1st January to 31st May and from 1st August to 31st December GF2 EF1
S-2b 8 0809 21 Sour cherries (Prunus cerasus), fresh GF2 EF1
S-2b 8 S 0809 29 Cherries, fresh, from 1st January to 20th May and from 11th August to 31st December, other than sour cherries (Prunus cerasus) GF2 EF1
S-2b 8 S 0809 30 Peaches, including nectarines, fresh, from 1st January to 10th June and from 1st October to 31st December GF2 EF1
S-2b 8 S 0809 40 05 Plums, fresh, from 1st January to 10thJune and from 1st October to 31st December GF2 EF1
S-2b 8 0809 40 90 Sloes, fresh GF4 EF1
S-2b 8 S 0810 10 Strawberries, fresh, from 1st January to 30th April and from 1st August to 31st December GF2 EF1
S-2b 8 0810 20 Raspberries, blackberries, mulberries and loganberries, fresh GF2 EF1
S-2b 8 0810 30 Black-, white- or redcurrants and gooseberries, fresh GF2 EF1
S-2b 8 0810 40 30 Fruit of the species Vaccinium myrtillus, fresh GF2 EF1
S-2b 8 0810 40 50 Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum, fresh GF2 EF1
S-2b 8 0810 40 90 Other fruits of the genus Vaccinium, fresh GF2 EF1
S-2b 8 0810 50 Kiwifruit, fresh GF2 EF1
S-2b 8 0810 60 Durians, fresh GF2 EF1
S-2b 8 0810 70 Persimmons GF2 EF1
S-2b 8 0810 90 75 Other fruit, fresh GF2 EF1
S-2b 8 ex 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, GF2 EF1
S-2b 8 0811 10 Strawberries SR EF1
S-2b 8 0811 20 Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries SR EF1
S-2b 8 0811 90 31 Guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, 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 GF4 EF1
S-2b 8 0811 90 39 Frozen fruit and nuts, edible, uncooked or cooked by steaming or boiling in water, containing added sugar or other sweetening matter, with a sugar content of <= 13% by weight (excluding 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) GF4 EF1
S-2b 8 0811 90 50 Fruit of species vaccinium myrtillus, uncooked or cooked by steaming or boiling in water, frozen, unsweetened GF4 EF1
S-2b 8 0811 90 85 Guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, 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 GF4 EF1
S-2b 8 0811 90 95 Frozen fruit and nuts, edible, uncooked or cooked by steaming or boiling in water, not containing added sugar or other sweetening matter (excluding strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants, fruits of the species 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) GF4 EF1
S-2b 8 ex 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption GF2 EF1
S-2b 8 0812 90 30 Papaws (papayas) GF1 EF1
S-2b 8 0813 10 Apricots, dried GF2 EF1
S-2b 8 0813 20 Prunes GF2 EF1
S-2b 8 0813 30 Apples, dried GF2 EF1
S-2b 8 0813 40 10 Peaches, including nectarines, dried GF2 EF1
S-2b 8 0813 40 30 Pears, dried GF2 EF1
S-2b 8 0813 40 50 Papaws (papayas), dried GF1 EF1
S-2b 8 0813 40 95 Other fruit, dried, other than that of headings 0801 to 0806 GF1 EF1
S-2b 8 0813 50 12 Mixtures of dried fruit (other than that of headings 0801 to 0806) of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola or pitahaya, but not containing prunes GF2 EF1
S-2b 8 0813 50 15 Other mixtures of dried fruit (other than that of headings 0801 to 0806), not containing prunes GF4 EF1
S-2b 8 0813 50 19 Mixtures of dried fruit (other than that of headings 0801 to 0806), containing prunes GF2 EF1
S-2b 8 0813 50 31 Mixtures exclusively of tropical nuts of headings 0801 and 0802 GF2 EF1
S-2b 8 0813 50 39 Mixtures exclusively of nuts of headings 0801 and 0802, other than of tropical nuts GF4 EF1
S-2b 8 0813 50 91 Other mixtures of nuts and dried fruits of Chapter 8, not containing prunes or figs GF2 EF1
S-2b 8 0813 50 99 Other mixtures of nuts and dried fruits of Chapter 8 GF2 EF1
S-2b 8 0814 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions GF1 EF1
S-2c 9 ex Chapter 9 Coffee, tea, maté and spices GF1 EF1
S-2c 9 0901 12 Coffee, not roasted, decaffeinated GF2 EF1
S-2c 9 0901 21 Coffee, roasted, not decaffeinated GF2 EF1
S-2c 9 0901 22 Coffee, roasted, decaffeinated GF4 EF1
S-2c 9 0901 90 90 Coffee substitutes containing coffee in any proportion GF2 EF1
S-2c 9 0904 21 10 Sweet peppers, dried, neither crushed nor ground GF2 EF1
S-2c 9 0905 Vanilla GF4 EF1
S-2c 9 0907 Cloves (whole fruit, cloves and stems) GF4 EF1
S-2c 9 0910 91 90 Mixtures of two or more products under different headings of headings 0904 to 0910, crushed or ground GF2 EF1
S-2c 9 0910 99 33 Thyme; bay leaves GF2 EF1
S-2c 9 0910 99 39 GF2 EF1
S-2c 9 0910 99 50 GF2 EF1
S-2c 9 0910 99 99 Other spices, crushed or ground, other than mixtures of two or more products under different headings of headings 0904 to 0910 GF2 EF1
S-2d 10 1008 50 Quinoa (Chenopodium quinoa) GF2 EF1
S-2d 11 1104 29 17 Hulled cereal grains excluding barley, oats, maize, rice and wheat GF2 EF1
S-2d 11 1105 Flour, meal, powder, flakes, granules and pellets of potatoes GF2 EF1
S-2d 11 1106 10 Flour, meal and powder of the dried leguminous vegetables of heading 0713 GF2 EF1
S-2d 11 1106 30 Flour, meal and powder of products from Chapter 8 GF2 EF1
S-2d 11 1108 20 Inulin GF2 EF1
S-2d 12 ex Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit GF2 EF1
S-2d 12 1209 21 Lucerne (alfalfa) seed, of a kind used for sowing GF1 EF1
S-2d 12 1209 23 80 Other fescue seed, of a kind used for sowing GF1 EF1
S-2d 12 1209 29 50 Lupine seed, of a kind used for sowing GF1 EF1
S-2d 12 1209 29 80 Seeds of other forage plants, of a kind used for sowing GF1 EF1
S-2d 12 1209 30 Seeds of herbaceous plants cultivated principally for their flowers, of a kind used for sowing GF1 EF1
S-2d 12 1209 91 80 Other vegetable seeds, of a kind used for sowing GF1 EF1
S-2d 12 1209 99 91 Seeds of plants cultivated principally for their flowers, of a kind used for sowing, other than those of sub-heading 1209 30 00 GF1 EF1
S-2d 12 1211 90 30 Tonquin beans, fresh or dried, whether or not cut, crushed or powdered GF1 EF1
S-2d 12 1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin SR SR
S-2d 12 1212 91 Sugar beet SR SR
S-2d 12 1212 93 Sugar cane SR SR
S-2d 13 ex Chapter 13 Lac; gums, resins and other vegetable saps and extracts GF2 EF1
S-2d 13 1302 12 Vegetable saps and extracts, of liquorice GF1 EF1
S-3 15 1501 90 Poultry fat, other than that of headings 0209 or 1503 GF2 EF1
S-3 15 1502 10 90 1502 90 90 Fats of bovine animals, sheep or goats, other than those of heading 1503 and other than for industrial uses other than the manufacture of foodstuffs for human consumption GF2 EF1
S-3 15 1503 00 19 Lard stearin and oleostearin, other than for industrial uses GF2 EF1
S-3 15 1503 00 90 Lard oil, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared, other than tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption GF2 EF1
S-3 15 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified GF2 EF1
S-3 15 1505 00 10 Wool grease, crude GF2 EF1
S-3 15 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified GF2 EF1
S-3 15 1508 Groundnut oil and its fractions, whether or not refined, but not chemically modified GF2 EF1
S-3 15 1511 10 90 Palm oil, crude, other than for technical or industrial uses other than the manufacture of foodstuffs for human consumption GF2 EF1
S-3 15 ex 1511 90 Palm oil and its fractions, whether or not refined but not chemically modified, other than crude oil GF4 EF1
S-3 15 1511 90 91 Palm oil and its fractions, whether or not refined, but not chemically modified, for technical or industrial uses other than the manufacture of foodstuffs for human consumption GF2 EF1
S-3 15 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified GF2 EF1
S-3 15 ex 1513 Coconut (copra), palm-kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified GF2 EF1
S-3 15 1513 11 91 Crude coconut oil, in immediate packings (excluding for technical or industrial uses) GF4 EF1
S-3 15 1513 11 99 GF4 EF1
S-3 15 1513 21 30 Crude palm kernel and babassu oil, in immediate packings of <= 1 kg (excluding for technical or industrial uses) GF4 EF1
S-3 15 1513 21 90 Raw palm kernel oil and babassu oil in immediate packings of a net content of > 1 kg or put up otherwise (excluding oils for technical or industrial uses) GF4 EF1
S-3 15 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified GF2 EF1
S-3 15 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified GF2 EF1
S-3 15 ex 1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared GF2 EF1
S-3 15 1516 20 10 Hydrogenated castor oil, so called ‘opal-wax’ GF1 EF1
S-3 15 ex 1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, other than edible fats or oils or their fractions of heading 1516 GF2 EF1
S-3 15 1517 10 90 Margarine containing <= 10% milkfats (excluding liquid) GF4 EF1
S-3 15 1517 90 99 Edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils, containing <= 10% milkfats (excluding fixed vegetable oils, fluid, mixed, edible mixtures or preparations for mould-release preparations, and solid margarine) GF4 EF1
S-3 15 1518 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 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, not elsewhere specified or included GF2 EF1
S-3 15 1521 90 99 Beeswax and other insect waxes, whether or not refined or coloured, other than raw GF2 EF1
S-3 15 1522 00 10 Degras GF2 EF1
S-3 15 1522 00 91 Oil foots and dregs; soapstocks, other than containing oil having the characteristics of olive oil GF2 EF1
S-4a 16 1601 00 10 Sausages and similar products, of liver, and food preparations based on liver GF2 EF1
S-4a 16 1602 20 10 Goose or duck liver, prepared or preserved GF2 EF1
S-4a 16 1602 41 90 Ham and cuts thereof, prepared or preserved, of swine other than of domestic swine GF2 EF1
S-4a 16 1602 42 90 Shoulders and cuts thereof, prepared or preserved, of swine other than of domestic swine GF2 EF1
S-4a 16 1602 49 90 Other prepared or preserved meat or meat offal, including mixtures, of swine other than of domestic swine GF2 EF1
S-4a 16 1602 50 31 Other prepared or preserved meat or meat offal, cooked, of bovine animals, whether or not in airtight containers SR EF1
S-4a 16 1602 50 95 SR EF1
S-4a 16 1602 90 31 Other prepared or preserved meat or meat offal, of game or rabbit GF2 EF1
S-4a 16 1602 90 69 Other prepared or preserved meat or meat offal, of sheep or goats or other animals, not containing uncooked bovine meat or offal and not containing meat or meat offal of domestic swine GF2 EF1
S-4a 16 1602 90 91 GF2 EF1
S-4a 16 1602 90 95 GF2 EF1
S-4a 16 1602 90 99 GF2 EF1
S-4a 16 1603 00 10 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates, in immediate packings of a net content not exceeding 1 kg GF4 EF1
S-4a 16 ex 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs GF2 EF1
S-4a 16 1604 15 Mackerel, whole or in pieces (excluding minced) GF4 EF1
S-4a 16 1604 17 Eels, whole or in pieces (excluding minced) GF4 EF1
S-4a 16 1604 18 Shark fins, whole or in pieces (excluding minced) GF4 EF1
S-4a 16 1604 19 92 Cod of the species Gadus morhua, Gadus ogac, Gadus macrocephalus, prepared or preserved, whole or in pieces (excluding finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) GF4 EF1
S-4a 16 1604 19 93 Coalfish “Pollachius virens”, prepared or preserved, whole or in pieces (excluding finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) GF4 EF1
S-4a 16 1604 19 94 Hake “Merluccius spp., Urophycis spp.”, prepared or preserved, whole or in pieces (excluding finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) GF4 EF1
S-4a 16 1604 19 95 Alaska pollock “Theragra chalcogramma” and pollack “Pollachius pollachius”, prepared or preserved, whole or in pieces (excluding finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) GF4 EF1
S-4a 16 1604 19 97 Fish, prepared or preserved, whole or in pieces (excluding minced, merely smoked, and salmonidae, herrings, sardines, sardinella, anchovies, brisling, sprats, tunas, bonito “Sarda spp.”, mackerel, eels, shark fins, Euthynnus spp., Orcynopsis unicolor, cod, coalfish, hake, Alaska pollock and pollack; fillets, raw, merely coated with batter or breadcrumbs, even pre-fried in oil, frozen) GF4 EF1
S-4a 16 1604 20 05 Preparations of surimi GF4 EF1
S-4a 16 L 1604 20 50 Prepared or preserved sardines, bonito, mackerel of species Scomber scombrus and japonicus and fish of species Orcynopsis unicolor (excluding whole or in pieces): GF4 EF1

L:Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings

Of mackerel of the species Scomber scombrus,

Of mackerel of the species Scomber japonicus, and

Other

S-4a 16 L 1604 20 90 Other prepared or preserved fish; Other; of other fish: GF4 EF1

L: Preserved smoked coalfish,

Brisling or sprats (Sprattus sprattus),

Mackerel (Scomber australasicus), and

Lamprey

S-4a 16 1604 31 Caviar and caviar substitutes GF4 EF1
S-4a 16 1604 32 GF4 EF1
S-4a 16 ex 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved GF4 EF1
S-4a 16 1605 30 10 Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pates, soups or sauces GF2 EF1
S-4b 17 1702 50 Chemically pure fructose GF2 EF1
S-4b 17 1702 90 10 Chemically pure maltose GF2 EF1
S-4b 17 1704 Sugar confectionery (including white chocolate), not containing cocoa GF2 EF1
S-4b 18 ex Chapter 18 Cocoa and cocoa preparations GF2 EF1
S-4b 18 1806 10 15 Cocoa powder, containing added sugar or other sweetening matter but containing no sucrose or containing < 5% by weight of sucrose, including inverted sugar expressed as sucrose or isoglucose expressed as sucrose GF4 EF1
S-4b 18 1806 10 20 Cocoa powder, containing added sugar or other sweetening matter, containing >= 5% but < 65% by weight of sucrose, including inverted sugar expressed as sucrose or isoglucose expressed as sucrose GF4 EF1
S-4b 19 ex Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks’ products GF2 EF1
S-4b 19 1901 20 Mixes and doughs for the preparation of bakers’ wares of heading 1905 GF1 EF1
S-4b 19 1901 90 91 Other, containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404 GF1 EF1
S-4b 19 1902 20 10 Pasta, stuffed with meat or other substances, whether or not cooked or otherwise prepared, containing > 20% by weight of fish, crustaceans, molluscs or other aquatic invertebrates GF4 EF1
S-4b 20 ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants GF2 EF1
S-4b 20 2001 90 70 Sweet peppers, prepared or preserved by vinegar or acetic acid GF4 EF1
S-4b 20 L 2001 90 92 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid; Other; Tropical fruit and tropical nuts; palm hearts: GF4 EF1
L: Palm hearts
S-4b 20 L 2001 90 97 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid; Other; Other: GF4 EF1

L: Turnips (Brassica rapa spp. Rapa),

Vine leaves,

Hop shoots and similar edible parts of plants,

Potatoes and products thereof,

Other

S-4b 20 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid SR EF1
S-4b 20 2004 90 30 Sauerkraut, capers and olives, prepared or preserved otherwise than by vinegar or acetic acid, frozen GF4 EF1
S-4b 20 2005 80 Sweetcorn (Zea mays var. saccharata) SR EF1
S-4b 20 2005 91 Bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid (excluding frozen) GF4 EF1
S-4b 20 ex 2005 99 Other vegetables and mixtures of vegetables GF4 EF1
S-4b 20 2005 99 10 Fruit of genus capsicum, prepared or preserved otherwise than by vinegar or acetic acid (excl. sweet peppers and pimentos and frozen) GF2 EF1
S-4b 20 2006 00 91 Guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, 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 GF4 EF1
S-4b 20 2006 00 99 Vegetables, fruit, nuts, fruit-peel and other edible parts of plants, preserved by sugar “drained, glacé or crystallised”, with a sugar content of <= 13% by weight (excluding 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) GF4 EF1
S-4b 20 2007 10 91 Jams, jellies, marmalades, purée and pastes, of guavas, mangoes, mangosteens, 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 (excluding with a sugar content of > 13% by weight) GF4 EF1
S-4b 20 2007 10 99 Jams, fruit jellies, marmalades, fruit purée and pastes, 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 (excluding 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) GF4 EF1
S-4b 20 2008 11 96 Groundnuts, roasted, in immediate packings of a net content <= 1 kg GF4 EF1
S-4b 20 2008 19 12 Coconuts, cashew nuts, Brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, including mixtures containing these nuts >= 50% by weight, prepared or preserved, in immediate packings of a net content of > 1 kg (excluding preserved with sugar) GF4 EF1
S-4b 20 2008 19 13 Roasted almonds and pistachios, in immediate packings of a net content > 1 kg GF4 EF1
S-4b 20 2008 19 19 Nuts and other seeds, including mixtures, prepared or preserved, in immediate packings of a content of > 1 kg (excluding 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) GF4 EF1
S-4b 20 2008 19 92 Coconuts, cashew nuts, Brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, including mixtures containing these nuts >= 50% by weight, prepared or preserved, in immediate packings of a net content of <= 1 kg GF4 EF1
S-4b 20 2008 19 93 Roasted almonds and pistachios, in immediate packings of a net content <= 1 kg GF4 EF1
S-4b 20 2008 19 95 Roasted nuts, in immediate packings of a net content <= 1 kg (excluding groundnuts, almonds, pistachios, coconuts, cashew nuts, brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts) GF4 EF1
S-4b 20 2008 19 99 Nuts and other seeds, including mixtures, prepared or preserved, in immediate packings of a content of <= 1 kg (excluding 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) GF4 EF1
S-4b 20 2008 20 19 Pineapples, otherwise prepared or preserved, containing added spirit, not elsewhere specified or included GF1 EF1
S-4b 20 2008 20 39 GF1 EF1
S-4b 20 2008 40 19 Pears; Containing added spirit; in immediate packings of a net content exceeding 1 kg; with a sugar content exceeding 13% by weight; other SR EF1
S-4b 20 2008 40 31 Pears; containing added spirit; in immediate packings of a net content not exceeding 1 kg; with a sugar content exceeding 15% by weight SR EF1
S-4b 20

2008 40 51 to

2008 40 90

Pears; not containing added spirit SR EF1
S-4b 20 2008 70 19 Peaches, including nectarines; containing added spirit in immediate packings of a net content exceeding 1 kg; with a sugar content exceeding 13% by weight; Other SR EF1
S-4b 20 2008 70 51 Peaches, including nectarines; containing added spirit; in immediate packings of a net content not exceeding 1 kg; with a sugar content exceeding 15% by weight SR EF1
S-4b 20 2008 70 61 to 2008 70 98 Peaches, including nectarines; not containing added spirit SR EF1
S-4b 20 2008 91 Palm hearts, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excluding prepared or preserved with vinegar) GF4 EF1
S-4b 20 2008 93 29 Cranberries “Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-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 (excluding preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking) GF4 EF1
S-4b 20 2008 93 91 Cranberries “Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea”, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of > 1 kg (excluding preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking) GF4 EF1
S-4b 20 2008 97 03 Mixtures of tropical nuts and tropical fruit, containing by weight >=50% of tropical nuts, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, in immediate packings of a net content of > 1 kg GF4 EF1
S-4b 20 2008 97 05 Mixtures of tropical nuts and tropical fruit, containing by weight >=50% of tropical nuts, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, in immediate packings of a net content of <= 1 kg GF4 EF1
S-4b 20 2008 97 12 Mixtures of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, including 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 GF4 EF1
S-4b 20 2008 97 14 Mixtures of fruit or other edible parts of plants, prepared or preserved, containing added spirit, with sugar content > 9% by weight and of an actual alcoholic strength <= 11.85% mas (excluding mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in the Notes to Chapter 20 with a net content of >= 50% by weight, groundnuts and other seeds) GF4 EF1
S-4b 20 2008 97 32 Mixtures of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, including 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 (excluding with sugar content of > 9% by weight) GF4 EF1
S-4b 20 2008 97 34 Mixtures of fruit or other edible parts of plants, prepared or preserved, containing added spirit, of an actual alcoholic strength <= 11.85% mas (excluding with sugar content > 9% by weight and mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in the Notes to Chapter 20 with a net content of >= 50% by weight, groundnuts and other seeds) GF4 EF1
S-4b 20 2008 97 36 Mixtures of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, including 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 (excluding with sugar content of > 9% by weight) GF4 EF1
S-4b 20 2008 97 38 Mixtures of fruit or other edible parts of plants, prepared or preserved, containing added spirit, of an actual alcoholic strength > 11.85% mas (excluding with sugar content > 9% by weight and mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in the Notes to Chapter 20 with a net content of >= 50% by weight, groundnuts and other seeds) GF4 EF1
S-4b 20 2008 97 59 Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of > 1 kg (excluding mixtures of tropical fruits and tropical fruits and nuts of a type specified in the Notes to Chapter 20, containing >= 50% by weight, groundnuts and other seeds and preparations of the Müsli type based on unroasted cereal flakes of sub-heading 1904 20 10) GF4 EF1
S-4b 20 2008 97 76 Mixtures of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, including 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 (excluding mixtures, in which the weight of no single fruit exceeds 50% of the total weight of the fruits) GF4 EF1
S-4b 20 2008 97 78 Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of <= 1 kg (excluding mixtures of nuts, tropical fruits and tropical fruits and nuts of a type specified in the Notes 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 sub-heading 1904 20 10) GF4 EF1
S-4b 20 2008 97 92 Mixtures of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, including 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 GF4 EF1
S-4b 20 2008 97 93 Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of >= 5 kg, n.e.s. (excluding mixtures of nuts, tropical fruits and tropical fruits and nuts of a type specified in the Notes to Chapter 20, containing >= 50% by weight, groundnuts and other seeds and preparations of the Müsli type based on unroasted cereal flakes of sub-heading 1904 20 10) GF4 EF1
S-4b 20 2008 97 94 Mixtures of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, including 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 GF4 EF1
S-4b 20 2008 97 96 Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of >= 4.5 kg but < 5 kg, n.e.s. (excluding mixtures of nuts, tropical fruits and tropical fruits and nuts of a type specified in the Notes to Chapter 20, containing >= 50% by weight, groundnuts and other seeds and preparations of the Müsli type based on unroasted cereal flakes of sub-heading 1904 20 10) GF4 EF1
S-4b 20 2008 99 11 Ginger, prepared or preserved, containing added spirit, with actual alcoholic strength of <= 11.85% mas GF4 EF1
S-4b 20 2008 99 19 Ginger, prepared or preserved, containing added spirit, with actual alcoholic strength of > 11.85% mas GF4 EF1
S-4b 20 2008 99 38 Guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, containing added spirit, of an actual alcoholic strength > 11.85% mas (excluding with sugar content > 9% by weight) GF4 EF1
S-4b 20 2008 99 40 Fruit and other edible parts of plants, prepared or preserved, containing added spirit, of an actual alcoholic strength of > 11.85% mas (excluding 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) GF4 EF1
S-4b 20 L 2008 99 48 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; Other, including mixtures other than those of subheading 2008 19; Other; Not containing added spirit; Containing added sugar, in immediate packings of a net content exceeding 1 kg; Tropical fruit GF4 EF1

L: Mangoes, mangosteens, papaws (papayas), cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya, and

Other

S-4b 20 2008 99 49 Fruit and other edible parts of plants, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of > 1 kg (excluding 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 GF4 EF1
S-4b 20 2009 79 19 Apple juice, unfermented, Brix value > 67 at 20°C, value of > 22 € per 100 kg, whether or not containing added sugar or other sweetening matter (excluding containing spirit) GF4 EF1
S-4b 20 2009 81 19 Cranberry “Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea” juice, unfermented, whether or not containing added sugar or other sweetening matter, Brix value > 67 at 20°C, value of > € 30 per 100 kg (excluding containing spirit) GF4 EF1
S-4b 20 2009 81 59 Cranberry “Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea” juice, unfermented, Brix value <= 67 at 20°C, value of <= € 30 per 100 kg, containing <= 30% added sugar (excluding containing spirit) GF4 EF1
S-4b 20 2009 81 95 Juice of fruit of the species Vaccinium macrocarpon, unfermented, Brix value <= 67 at 20°C (excluding containing added sugar or spirit) GF4 EF1
S-4b 20 2009 89 36 Juice of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew 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 20°C, value of > € 30 per 100 kg (excluding containing spirit and mixtures) GF4 EF1
S-4b 20 2009 89 38 Juice of fruit or vegetables, unfermented, whether or not containing added sugar or other sweetening matter, Brix value > 67 at 20°C, value of > € 30 per 100 kg (excluding 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 including grape must, apples, cranberries and pears) GF4 EF1
S-4b 20 2009 89 71 Cherry juice, unfermented, Brix value <= 67 at 20°C, value of > € 30 per 100 kg net weight, containing added sugar (excluding containing spirit) GF4 EF1
S-4b 20 2009 89 88 Juice of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value <= 67 at 20°C, value of <= € 30 per 100 kg, containing <= 30% added sugar (excluding mixtures or containing spirit) GF4 EF1
S-4b 20 2009 89 89 Juice of fruit or vegetables, unfermented, Brix value <= 67 at 20°C, value of <= € 30 per 100 kg, containing <= 30% added sugar (excluding 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 including grape must, apples, cranberries and pears) GF4 EF1
S-4b 20 2009 89 96 Cherry juice, unfermented, Brix value <= 67 at 20°C (excluding containing added sugar or containing spirit) GF4 EF1
S-4b 21 ex Chapter 21 Miscellaneous edible preparations GF2 EF1
S-4b 21 2101 11 Extracts, essences and concentrates, of coffee GF4 EF1
S-4b 21 2101 20 Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté GF1 EF1
S-4b 21 2101 30 91 Extracts, essences and concentrates, of roasted chicory GF4 EF1
S-4b 21 2102 20 19 Other inactive yeasts GF1 EF1
S-4b 21 2104 20 Food preparations consisting of finely homogenised mixtures of two or more basic 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 GF4 EF1
S-4b 21 2106 10 Protein concentrates and textured protein substances SR SR
S-4b 21 2106 90 20 Compound alcoholic preparations of a kind used for the manufacture of beverages and of an actual alcoholic strength of by volume of > 0,5% vol (excluding those based on odoriferous substances) GF4 EF1
S-4b 21 2106 90 30 Isoglucose syrups SR SR
S-4b 21 2106 90 51 Lactose syrup SR SR
S-4b 21 2106 90 55 Glucose syrup and maltodextrine syrup SR SR
S-4b 21 2106 90 59 Flavoured or coloured sugar syrups; other not elsewhere specified or included; SR SR
S-4b 22 ex Chapter 22 Beverages, spirits and vinegar GF2 EF1
S-4b 22

2204 10 11 to

2204 30 10

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009, excluding other grape must other than in fermentation SR SR
S-4b 22 2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength SR EF1
S-4b 22 2208 40 Rum and other spirits obtained by distilling fermented sugar-cane products SR SR
S-4b 23 2302 50 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of leguminous plants GF2 EF1
S-4b 23 2307 00 19 Other wine lees GF2 EF1
S-4b 23 2308 00 19 Other grape marc GF2 EF1
S-4b 23 2308 00 90 Other vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included GF1 EF1
S-4b 23 2309 10 90 Dog or cat food put up for retail sale, other than containing starch or glucose, glucose syrup, maltodextrine or maltodextrine syrup of sub-headings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products GF4 EF1
S-4b 23 2309 90 10 Fish or marine mammal solubles, of a kind used in animal feeding GF1 EF1
S-4b 23 2309 90 91 Beet-pulp with added molasses, of a kind used in animal feeding GF4 EF1
S-4b 23 2309 90 96 Other preparations of a kind used in animal feeding, including premixes, n.e.s. GF4 EF1
S-4c 24 ex Chapter 24 Tobacco and manufactured tobacco substitutes GF2 EF1
S-4c 24 2401 10 60 Sun-cured Oriental type tobacco, unstemmed or unstripped GF1 EF1
S-4c 24 2402 10 Cigars, cheroots and cigarillos containing tobacco GF4 EF1
S-4c 24 2402 20 90 Cigarettes, containing tobacco (excluding containing cloves) GF4 EF1
S-4c 24 2402 90 Cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes GF4 EF1
S-4c 24 2403 Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences GF4 EF1
S-5 25 2519 90 10 Magnesium oxide, other than calcined natural magnesium carbonate GF1 EF1
S-5 25 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 GF1 EF1
S-5 25 2523 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers GF1 EF1
S-5 27 Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes GF1 EF1
S-6a 28 2801 Fluorine, chlorine, bromine and iodine GF1 EF1
S-6a 28 2802 Sulphur, sublimed or precipitated; colloidal sulphur GF1 EF1
S-6a 28 ex 2804 Hydrogen, rare gases and other non-metals GF1 EF1
S-6a 28 2804 69 Silicon, other than containing by weight not less than 99.99% of silicon SR SR
S-6a 28 2805 19 Alkali or alkaline-earth metals other than sodium and calcium GF1 EF1
S-6a 28 2805 30 Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed GF1 EF1
S-6a 28 2806 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid GF1 EF1
S-6a 28 2807 Sulphuric acid; oleum GF1 EF1
S-6a 28 2808 Nitric acid; sulphonitric acids GF1 EF1
S-6a 28 2809 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined GF1 EF1
S-6a 28 2810 00 90 Oxides of boron, other than diboron trioxide; boric acids GF1 EF1
S-6a 28 2811 Other inorganic acids and other inorganic oxygen compounds of non-metals GF1 EF1
S-6a 28 2812 Halides and halide oxides of non-metals GF1 EF1
S-6a 28 2813 Sulphides of non-metals; commercial phosphorus trisulphide GF1 EF1
S-6a 28 2814 Ammonia, anhydrous or in aqueous solution GF2 EF1
S-6a 28 2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium GF2 EF1
S-6a 28 2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium GF1 EF1
S-6a 28 2817 Zinc oxide; zinc peroxide GF2 EF1
S-6a 28 2818 10 Artificial corundum, whether or not chemically defined GF2 EF1
S-6a 28 2818 20 Aluminium oxide, other than artificial corundum GF1 EF1
S-6a 28 2819 Chromium oxides and hydroxides GF2 EF1
S-6a 28 2820 Manganese oxides GF2 EF1
S-6a 28 2821 Iron oxides and hydroxides; earth colours containing by weight 70% or more of combined iron evaluated as Fe2O3 GF1 EF1
S-6a 28 2822 Cobalt oxides and hydroxides; commercial cobalt oxides GF1 EF1
S-6a 28 2823 Titanium oxides GF2 EF1
S-6a 28 2824 Lead oxides; red lead and orange lead GF1 EF1
S-6a 28 ex 2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides GF1 EF1
S-6a 28 2825 10 Hydrazine and hydroxylamine and their inorganic salts GF2 EF1
S-6a 28 2825 80 Antimony oxides GF2 EF1
S-6a 28 2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts GF1 EF1
S-6a 28 ex 2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides GF1 EF1
S-6a 28 2827 10 Ammonium chloride GF2 EF1
S-6a 28 2827 32 Aluminium chloride GF2 EF1
S-6a 28 2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites GF1 EF1
S-6a 28 2829 Chlorates and perchlorates; bromates and perbromates; iodates and periodates GF1 EF1
S-6a 28 ex 2830 Sulphides, except for products under sub-heading 2830 10 00; polysulphides, whether or not chemically defined GF1 EF1
S-6a 28 2830 10 Sodium sulphides GF2 EF1
S-6a 28 2831 Dithionites and sulphoxylates GF1 EF1
S-6a 28 2832 Sulphites; thiosulphates GF1 EF1
S-6a 28 2833 Sulphates; alums; peroxosulphates (persulphates) GF1 EF1
S-6a 28 2834 10 Nitrites GF2 EF1
S-6a 28 2834 21 Nitrates GF1 EF1
S-6a 28 2834 29 GF1 EF1
S-6a 28 2835 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined GF2 EF1
S-6a 28 ex 2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate GF1 EF1
S-6a 28 2836 20 Disodium carbonate GF2 EF1
S-6a 28 2836 40 Potassium carbonates GF2 EF1
S-6a 28 2836 60 Barium carbonate GF2 EF1
S-6a 28 2837 Cyanides, cyanide oxides and complex cyanides GF1 EF1
S-6a 28 2839 Silicates; commercial alkali metal silicates GF1 EF1
S-6a 28 2840 Borates; peroxoborates (perborates) GF1 EF1
S-6a 28 ex 2841 Salts of oxometallic or peroxometallic acids GF1 EF1
S-6a 28 2841 61 Potassium permanganate GF2 EF1
S-6a 28 2842 Other salts of inorganic acids or peroxoacids (including aluminosilicates, whether or not chemically defined), other than azides GF1 EF1
S-6a 28 2843 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals GF1 EF1
S-6a 28 L 2844 30 11 Uranium depleted in U 235; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235 or compounds of this product; Cermets: GF1 EF1
L: Other
S-6a 28 L 2844 30 51 Thorium; alloys, dispersions (including cermets), ceramic products and mixtures containing thorium or compounds of this product; Cermets: GF1 EF1
L: Other
S-6a 28 2845 90 90 Isotopes other than those of heading 2844, and compounds, inorganic or organic, of such isotopes, whether or not chemically defined, other than deuterium and compounds thereof, hydrogen and compounds thereof enriched in deuterium or mixtures and solutions containing these products GF1 EF1
S-6a 28 2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals GF1 EF1
S-6a 28 2847 Hydrogen peroxide, whether or not solidified with urea GF1 EF1
S-6a 28 2848 Phosphides, whether or not chemically defined, excluding ferrophosphorus GF1 EF1
S-6a 28 ex 2849 Carbides, whether or not chemically defined GF1 EF1
S-6a 28 2849 20 Silicon carbide, whether or not chemically defined GF2 EF1
S-6a 28 2849 90 30 Carbides of tungsten, whether or not chemically defined GF2 EF1
S-6a 28 ex 2850 Hydrides, nitrides, azides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849 GF1 EF1
S-6a 28 L 2850 00 60 Azides; silicides: GF2 EF1
L: Silicides
S-6a 28 2852 Compounds, inorganic or organic, of mercury, excluding amalgams GF1 EF1
S-6a 28 2853 Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals GF1 EF1
S-6a 29 2903 Halogenated derivatives of hydrocarbons GF2 EF1
S-6a 29 ex 2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated GF1 EF1
S-6a 29 2904 20 Derivatives containing only nitro or only nitroso groups GF2 EF1
S-6a 29 ex 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives GF2 EF1
S-6a 29 2905 43 Mannitol SR SR
S-6a 29 2905 44 D-glucitol (sorbitol) SR SR
S-6a 29 2905 45 Glycerol GF1 EF1
S-6a 29 2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives GF1 EF1
S-6a 29 ex 2907 Phenols GF1 EF1
S-6a 29 2907 15 90 Naphthols and their salts, other than 1-naphthol GF2 EF1
S-6a 29 L 2907 22 00 Polyphenols; phenol-alcohols; Hydroquinone (quinol) and its salts: GF2 EF1
L: Hydroquinone (quinol)
S-6a 29 2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols GF1 EF1
S-6a 29 2909 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives GF2 EF1
S-6a 29 2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives GF1 EF1
S-6a 29 2911 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives GF1 EF1
S-6a 29 ex 2912 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde GF1 EF1
S-6a 29 2912 41 Vanillin (4-hydroxy-3-methoxybenzaldehyde) GF2 EF1
S-6a 29 2913 Halogenated, sulphonated, nitrated or nitrosated derivatives of products under heading 2912 GF1 EF1
S-6a 29 ex 2914 Other Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives GF1 EF1
S-6a 29 2914 11 Acetone GF2 EF1
S-6a 29 2914 22 Cyclohexanone and methylcyclohexanones GF2 EF1
S-6a 29 L 2914 29 00 Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function; Other: GF2 EF1
L: Camphor
S-6a 29 2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives GF2 EF1
S-6a 29 ex 2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, and their halogenated, sulphonated, nitrated or nitrosated derivatives GF1 EF1
S-6a 29 L 2916 11 00 Acrylic acid and its salts: GF4 EF1
L: Acrylic acid
S-6a 29 2916 12 Esters of acrylic acid GF2 EF1
S-6a 29 2916 14 Esters of methacrylic acid GF4 EF1
S-6a 29 ex 2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives GF1 EF1
S-6a 29 2917 11 Oxalic acid, its salts and esters GF2 EF1
S-6a 29 L 2917 12 00 Adipic acid, its salts and esters; GF2 EF1

L: Adipic acid and its salts

Bis(3,4-epoxycyclohexylmethyl) adipate (CAS RN 3130-19-6)

S-6a 29 2917 14 Maleic anhydride GF4 EF1
S-6a 29 2917 32 Dioctyl orthophthalates GF2 EF1
S-6a 29 2917 35 Phthalic anhydride GF2 EF1
S-6a 29 2917 36 Terephthalic acid and its salts GF2 EF1
S-6a 29 ex 2918 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives GF1 EF1
S-6a 29 2918 14 Citric acid GF2 EF1
S-6a 29 2918 15 Salts and esters of citric acid GF2 EF1
S-6a 29 2918 21 Salicylic acid and its salts GF4 EF1
S-6a 29 2918 22 o-Acetylsalicylic acid, its salts and esters GF2 EF1
S-6a 29 L 2918 29 00 Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives; Other GF4 EF1

L: Monohydroxynaphthoic acids

Other

S-6a 29 2919 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives GF1 EF1
S-6a 29 2920 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives GF1 EF1
S-6a 29 2921 Amine-function compounds GF2 EF1
S-6a 29 2922 Oxygen-function amino-compounds GF2 EF1
S-6a 29 2923 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined GF1 EF1
S-6a 29 ex 2924 Carboxyamide-function compounds and amide-function compounds of carbonic acid GF2 EF1
S-6a 29 2924 12 Fluoroacetamide “ISO”, monocrotophos “ISO” and phosphamidon “ISO” GF4 EF1
S-6a 29 2924 19 Acyclic amides, including acyclic carbamates, and their derivatives, and salts thereof (excluding meprobamate [INN], fluoroacetamide [ISO], monocrotophos [ISO] and phosphamidon [ISO]) GF4 EF1
S-6a 29 2924 21 Ureines and their derivatives; salts thereof GF4 EF1
S-6a 29 2924 23 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts GF1 EF1
S-6a 29 2924 25 Alachlor “ISO” GF4 EF1
S-6a 29 ex 2924 29 70 Cyclic amides, incl. cyclic carbamates, and their derivatives; salts thereof (excl. ureines and their derivatives, salts thereof, 2-acetamidobenzoic acid “N-acetylanthranilic acid” and its salts, ethinamate “INN”, alachlor “ISO” and lidocaine “INN”) GF4 EF1
S-6a 29 L 2924 29 70 Cyclic amides, incl. cyclic carbamates, and their derivatives; salts thereof (excl. ureines and their derivatives, salts thereof, 2-acetamidobenzoic acid “N-acetylanthranilic acid” and its salts, ethinamate “INN”, alachlor “ISO” and lidocaine “INN”) GF2 EF1
L: Aspartame (CAS RN 22839-47-0)
S-6a 29 2925 Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds GF1 EF1
S-6a 29 ex 2926 Nitrile-function compounds, except for the product of sub-heading 2926 10 00 GF1 EF1
S-6a 29 2926 10 Acrylonitrile GF2 EF1
S-6a 29 2927 Diazo-, azo- or azoxy-compounds GF2 EF1
S-6a 29 2928 00 90 Other organic derivatives of hydrazine or of hydroxylamine GF1 EF1
S-6a 29 2929 10 Isocyanates GF2 EF1
S-6a 29 2929 90 Other compounds with other nitrogen function GF1 EF1
S-6a 29 ex 2930 Organo-sulphur compounds GF2 EF1
S-6a 29 2930 20 Thiocarbamates and dithiocarbamates GF1 EF1
S-6a 29 2930 30 Thiuram mono-, di- or tetrasulphides GF1 EF1
S-6a 29 2930 40 10 Methionine “INN” SR SR
S-6a 29 2930 40 90 Methionine (excluding methionine “INN”) GF4 EF1
S-6a 29 2930 60 2-(N,N-Diethylamino)ethanethiol GF4 EF1
S-6a 29 2930 80 Aldicarb (ISO), Captafol (ISO) and methamidophos (ISO) GF4 EF1
S-6a 29 ex 2930 90 Organo-sulphur compounds; Other SR SR
S-6a 29 2930 90 13 Cysteine and cystine GF2 EF1
S-6a 29 2930 90 16 Derivatives of cysteine or of cystine GF2 EF1
S-6a 29 ex 2930 90 98 Organo-sulphur compounds; Other; Other GF4 EF1
S-6a 29 L 2930 90 98 Organo-sulphur compounds; Other; Other: GF1 EF1

Potassium- or sodium-salt of O-ethyl-, O-isopropyl-, O-butyl-, O-isobutyl- or O-pentyl-dithiocarbonates

Other

S-6a 29 2931 Other organo-inorganic compounds GF1 EF1
S-6a 29 ex 2932 Heterocyclic compounds with oxygen hetero-atom(s) only GF1 EF1
S-6a 29 2932 12 2-Furaldehyde (furfuraldehyde) GF2 EF1
S-6a 29 2932 13 Furfuryl alcohol and tetrahydrofurfuryl alcohol GF2 EF1
S-6a 29 L 2932 20 90 Heterocyclic compounds with oxygen hetero-atom(s) only; Lactones; Other: GF2 EF1

L: Coumarin,

(R)-4-propyldihydrofuran-2(3H)-one (CAS RN 63095-51-2) with a purity by weight of 98 % or more

Methylcoumarins and ethylcoumarins

S-6a 29 ex 2933 Heterocylic compounds with nitrogen hetero-atom(s) only sub-heading GF1 EF1
S-6a 29 2933 61 Melamine GF2 EF1
S-6a 29 2934 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds GF1 EF1
S-6a 29 ex 2935 Sulphonamides GF2 EF1
S-6a 29 2935 90 30 3-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-sulphonamide; metosulam “ISO” GF1 EF1
S-6a 29 2938 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives GF1 EF1
S-6a 29 ex 2940 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose, and except for rhamnose, raffinose and mannose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products under headings 2937, 2938 or 2939 GF2 EF1
S-6a 29 L 2940 00 00 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939 GF1 EF1
L: Rhamnose, raffinose and mannose
S-6a 29 L 2940 00 00 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939: Other SR EF1
L: D(+)- Trehalose dihydrate (CAS RN 6138-23-4)
S-6a 29 2941 20 30 Dihydrostreptomycin, its salts, esters and hydrates GF1 EF1
S-6a 29 2942 Other organic compounds GF1 EF1
S-6b 31 ex 3102 Mineral or chemical fertilisers, nitrogenous GF1 EF1
S-6b 31 3102 10 Urea, whether or not in aqueous solution SR EF1
S-6b 31 3102 29 Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate; Other SR EF1
S-6b 31 3102 30 Ammonium nitrate, whether or not in aqueous solution SR EF1
S-6b 31 3102 80 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution SR EF1
S-6b 31 3102 90 Other, including mixtures not specified in the foregoing sub-headings SR EF1
S-6b 31 3103 11 Superphosphates GF2 EF1
S-6b 31 3103 19 GF2 EF1
S-6b 31 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg GF2 EF1
S-6b 32 ex Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks GF1 EF1
S-6b 32 3201 90 20 Sumach extract, vallonia extract, oak extract or chestnut extract SR SR
S-6b 32 L 3201 90 90 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives; Other; Other: SR SR

L: Tanning extracts of eucalyptus,

Tanning extracts derived from gambier and myrobalan fruits,

Other tanning extracts of vegetable origin, and Reaction product of Acacia mearnsii extract, ammonium chloride and formaldehyde (CAS RN. 85029-52-3)

S-6b 32 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified the Notes to Chapter 32 based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined GF4 EF1
S-6b 32 3206 Other colouring matter; preparations as specified in the Notes to Chapter 32, other than those of headings 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined GF2 EF1
S-6b 33 Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations GF1 EF1
S-6b 34 Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster GF1 EF1
S-6b 35 3501 Casein, caseinates and other casein derivatives; casein glues GF2 EF1
S-6b 35 3502 90 90 Albuminates and other albumin derivatives GF1 EF1
S-6b 35 3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 GF1 EF1
S-6b 35 3504 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed GF1 EF1
S-6b 35 3505 10 50 Starches, esterified or etherified GF1 EF1
S-6b 35 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg GF1 EF1
S-6b 35 3507 Enzymes; prepared enzymes not elsewhere specified or included GF2 EF1
S-6b 36 Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations GF1 EF1
S-6b 37 Chapter 37 Photographic or cinematographic goods GF1 EF1
S-6b 38 ex Chapter 38 Miscellaneous chemical products GF1 EF1
S-6b 38 3809 10 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included; With a basis of amylaceous substances SR SR
S-6b 38 3802 Activated carbon; activated natural mineral products; animal black, including spent animal black GF2 EF1
S-6b 38 3817 00 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of headings 2707 or 2902 GF2 EF1
S-6b 38 3823 12 Oleic acid GF2 EF1
S-6b 38 3823 70 Industrial fatty alcohols GF2 EF1
S-6b 38 3824 60 Sorbitol other than that of sub-heading 2905 44 SR SR
S-6b 38 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in the Notes to Chapter 38 GF2 EF1
S-7a 39 ex Chapter 39 Plastics and articles thereof GF1 EF1
S-7a 39 3901 Polymers of ethylene, in primary forms GF2 EF1
S-7a 39 3902 Polymers of propylene or of other olefins, in primary forms GF2 EF1
S-7a 39 3903 Polymers of styrene, in primary forms GF2 EF1
S-7a 39 3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms GF2 EF1
S-7a 39 3906 10 Poly(methyl methacrylate) GF2 EF1
S-7a 39 3907 10 Polyacetals GF4 EF1
S-7a 39 3907 69 Poly(ethylene terephthalate”, in primary forms, having a viscosity number of < 78 ml/g GF2 EF1
S-7a 39 3907 99 Other polyesters; Other; Other GF2 EF1
S-7a 39 3908 Polyamides in primary forms GF4 EF1
S-7a 39 3920 Other plates, sheets, film, foil and strip, of plastics, non- cellular and not reinforced, laminated, supported or similarly combined with other materials GF2 EF1
S-7a 39 L 3921 90 10 Other plates, sheets, film, foil and strip, of plastics; Other; Of condensation or rearrangement polymerisation products, whether or not chemically modified: GF2 EF1
L: Of polyesters, other than corrugated sheets and plates
S-7a 39 3923 21 Sacks and bags (including cones), of polymers of ethylene GF2 EF1
S-7b 40 ex Chapter 40 Rubber and articles thereof GF1 EF1
S-7b 40 4010 Conveyor or transmission belts or belting, of vulcanised rubber GF4 EF1
S-8a 41 ex 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared GF2 EF1
S-8a 41 4104 41 19 Other, Buffalo leather, split, chrome tanned synthetic retanned (“crust”), dry SR SR
S-8a 41 4104 49 19 Other SR SR
S-8a 41 L 4106 31 00 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared; Of swine; In the wet state (including wet-blue); GF1 EF1
L: Split
S-8a 41 4106 32 Tanned or crust hides and skins of swine, without wool or hair on, whether or not split, but not further prepared, in the dry state (crust) GF1 EF1
S-8a 41 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 GF2 EF1
S-8a 41 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 GF2 EF1
S-8a 41 ex 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 GF1 EF1
S-8a 41 4113 10 Of goats or kids GF2 EF1
S-8a 41 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather GF2 EF1
S-8a 41 4115 10 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls GF2 EF1
S-8b 42 ex Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) GF1 EF1
S-8b 42 ex 4202 Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping- bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper GF2 EF1
S-8b 42 4202 12 11 Executive-cases, briefcases, school satchels and similar containers, with outer surface of plastic sheeting GF4 EF1
S-8b 42 4202 12 19 Trunks, suitcases, vanity cases and similar containers of leather, with outer surface of plastic sheeting (excluding executive-cases) GF4 EF1
S-8b 42 4202 22 10 Handbags, whether or not with shoulder straps, including those without handles, with outer surface of plastic sheeting GF4 EF1
S-8b 42 4202 32 10 Wallets, purses, key-pouches, cigarette-cases, tobacco-pouches and similar articles carried in the pocket or handbag, with outer surface of plastic sheeting GF4 EF1
S-8b 42 4202 92 11 Travelling-bags, toilet bags, rucksacks and sports bags, with outer surface of plastic sheeting GF4 EF1
S-8b 42 4202 92 15 Musical instrument cases with outer surface of plastic sheeting GF4 EF1
S-8b 42 4202 92 19 Insulated food or beverage bags, shopping bags, map-cases, tool bags, jewellery boxes, cutlery cases, binocular cases, camera cases, gun cases, holsters and similar containers, with outer surface of plastic sheeting (excluding travelling-cases, briefcases, satchels and similar containers, bag or handbag articles, travelling-bags, toilet bags, sports bags, rucksacks and musical instrument cases) GF4 EF1
S-8b 42 4203 Articles of apparel and clothing accessories, of leather or of composition leather GF2 EF1
S-8b 43 Chapter 43 Furskins and artificial fur; manufactures thereof GF1 EF1
S-9a 44 ex Chapter 44 Wood and articles of wood, wood charcoal GF1 EF1
S-9a 44 4410 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances GF2 EF1
S-9a 44 4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances GF2 EF1
S-9a 44 4412 Plywood, veneered panels and similar laminated wood GF2 EF1
S-9a 44 4418 10 Windows, French windows and their frames, of wood GF2 EF1
S-9a 44 4418 20 10 Doors and their frames and thresholds, of tropical wood as specified in the Notes to Chapter 44 GF2 EF1
S-9a 44 4418 73 10 Flooring panels for mosaic floors, assembled, of bamboo or with at least the top wear layer of bamboo GF2 EF1
S-9a 44 4418 74 Assembled flooring panels for mosaic floors, of wood GF2 EF1
S-9a 44 4420 10 11 Statuettes and other ornaments, of tropical wood as specified in the Notes to Chapter 44 GF2 EF1
S-9a 44 4420 90 10 Wood marquetry and inlaid wood GF2 EF1
S-9a 44 4420 90 91 Of tropical wood specified in the Notes to Chapter 44 GF2 EF1
S-9b 45 ex Chapter 45 Cork and articles of cork GF1 EF1
S-9b 45 4503 Articles of natural cork GF2 EF1
S-9b 46 Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork GF2 EF1
S-11a 50 Chapter 50 Silk GF3 EF1
S-11a 51 ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric GF3 EF1
S-11a 51 5105 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) SR SR
S-11a 52 Chapter 52 Cotton GF3 EF1
S-11a 53 Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn GF3 EF1
S-11a 54 Chapter 54 Man-made filaments; strip and the like of man-made textile materials GF3 EF1
S-11a 55 Chapter 55 Man-made staple fibres GF3 EF1
S-11a 56 Chapter 56 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof GF3 EF1
S-11a 57 Chapter 57 Carpets and other textile floor coverings GF3 EF1
S-11a 58 Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery GF3 EF1
S-11a 59 Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use GF3 EF1
S-11a 60 Chapter 60 Knitted or crocheted fabrics GF3 EF1
S-11b 61 Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted GF3 EF1
S-11b 62 Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted GF3 EF1
S-11b 63 Chapter 63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags GF3 EF1
S-12a 64 ex Chapter 64 Footwear, gaiters and the like; parts of such articles GF2 EF1
S-12a 64 6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes GF4 EF1
S-12a 64 6402 Other footwear with outer soles and uppers of rubber or plastics GF4 EF1
S-12a 64 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials GF4 EF1
S-12a 64 6405 90 10 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of materials other than leather, composition leather or textile materials (excluding orthopaedic footwear and toy footwear) GF4 EF1
S-12b 65 Chapter 65 Headgear and parts thereof GF1 EF1
S-12b 66 Chapter 66 Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof GF2 EF1
S-12b 67 Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair GF1 EF1
S-13 68 Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials GF1 EF1
S-13 69 ex Chapter 69 Ceramic products GF2 EF1
S-13 69 6910 Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures GF4 EF1
S-13 69 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china GF4 EF1
S-13 70 Chapter 70 Glass and glassware GF2 EF1
S-14 71 ex Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin GF1 EF1
S-14 71 7117 Imitation jewellery GF2 EF1
S-15a 72 7202 Ferro-alloys GF2 EF1
S-15a 73 Chapter 73 Articles of iron or steel GF1 EF1
S-15b 74 Chapter 74 Copper and articles thereof GF2 EF1
S-15b 75 7505 12 Bars, rods and profiles, of nickel alloys GF1 EF1
S-15b 75 7505 22 Wire, of nickel alloys GF1 EF1
S-15b 75 7506 20 Plates, sheets, strip and foil, of nickel alloys GF1 EF1
S-15b 75 7507 20 Nickel tube or pipe fittings GF1 EF1
S-15b 76 ex Chapter 76 Aluminium and articles thereof GF2 EF1
S-15b 76 7601 Unwrought aluminium SR SR
S-15b 78 ex Chapter 78 Lead and articles thereof GF2 EF1
S-15b 78 7801 10 Refined lead SR EF1
S-15b 78 7801 91 Unwrought lead other than refined, containing by weight antimony as the principal other element SR EF1
S-15b 78 7801 99 10 For refining, containing 0,02% or more by weight of silver (bullion lead) SR SR
S-15b 78 7801 99 90 Unwrought lead other than refined and other than containing by weight antimony as the principal other element GF1 EF1
S-15b 79 ex Chapter 79 Zinc and articles thereof GF2 EF1
S-15b 79 7901 Unwrought zinc SR SR
S-15b 79 7903 Zinc dust, powders and flakes SR SR
S-15b 81 ex Chapter 81 Other base metals; cermets; articles thereof GF2 EF1
S-15b 81 8101 10 Tungsten (wolfram) powders SR SR
S-15b 81 8101 94 Unwrought tungsten (wolfram), including bars and rods obtained simply by sintering GF1 EF1
S-15b 81 8102 10 Molybdenum powders SR SR
S-15b 81 8102 94 Unwrought molybdenum, including bars and rods obtained simply by sintering SR SR
S-15b 81 8104 11 Unwrought magnesium, containing at least 99,8 % by weight of magnesium GF1 EF1
S-15b 81 8104 19 Unwrought magnesium other than of sub-heading 8104 11 00 GF1 EF1
S-15b 81 8107 20 Unwrought cadmium; powders GF1 EF1
S-15b 81 8108 20 Unwrought titanium; powders GF1 EF1
S-15b 81 8108 30 Titanium waste and scrap GF1 EF1
S-15b 81 8109 20 Unwrought zirconium; powders SR SR
S-15b 81 8110 10 Unwrought antimony; powders SR SR
S-15b 81 8112 21 90 Chromium unwrought powders; other SR SR
S-15b 81 8112 51 Thallium unwrought powders SR SR
S-15b 81 8112 59 Thallium, other SR SR
S-15b 81 8112 92 Other unwrought; waste and scrap; powders SR SR
S-15b 81 8113 00 20 Unwrought cermets SR SR
S-15b 82 ex Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof, of base metal GF2 EF1
S-15b 82 8211 10 Sets of assorted articles of knives of heading 8211; sets in which there is a higher number of knives of heading 8211 than of any other article GF4 EF1
S-15b 82 8211 91 Table knives having fixed blades of base metal, including handles (excluding butter knives and fish knives) GF4 EF1
S-15b 82 8211 92 Knives with fixed blades of base metal (excluding straw knives, machetes, knives and cutting blades for machines or mechanical appliances, table knives, fish knives, butter knives, razors and razor blades and knives of heading 8214) GF4 EF1
S-15b 82 8211 93 Knives having other than fixed blades, including pruning knives, of base metal (excluding razors) GF4 EF1
S-15b 82 8211 94 Blades of base metal for table knives, pocket knives and other knives of heading 8211 GF4 EF1
S-15b 82 8215 10 30 Sets consisting of one or more knives of heading 8211 and at least an equal number of spoons, forks or other articles of heading 8215, of stainless steel, containing at least one article plated with precious metal GF4 EF1
S-15b 82 8215 20 10 Sets consisting of one or more knives of heading 8211 and at least an equal number of spoons, forks or other articles of heading 8215, of stainless steel, containing no articles plated with precious metal GF4 EF1
S-15b 82 8215 99 10 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware of stainless steel, not plated with precious metal (excluding sets of articles such as lobster cutters and poultry shears) GF4 EF1
S-15b 83 Chapter 83 Miscellaneous articles of base metal GF2 EF1
S-16 84 ex Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances, and parts thereof GF1 EF1
S-16 84 8401 10 Nuclear reactors GF2 EF1
S-16 84 8407 21 10 Outboard motors, of a cylinder capacity not exceeding 325 cm3 GF4 EF1
S-16 85 ex Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles GF1 EF1
S-16 85 8516 50 00 Microwave ovens GF2 EF1
S-16 85 8517 69 30 Reception apparatus for radio-telephony or radio telegraphy GF2 EF1
S-16 85 8517 70 00 Parts of telephone sets, telephones for cellular networks or for other wireless networks and of other apparatus for the transmission or reception of voice, images or other data, n.e.s. GF2 EF1
S-16 85 8519 20 Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment; turntables (record-decks) GF2 EF1
S-16 85 8519 30 Turntables (record-decks) GF2 EF1
S-16 85 8519 81 Sound recording or sound reproducing apparatus, using magnetic, optical or semiconductor media (excl. those operated by coins, banknotes, bank cards, tokens or by other means of payment, turntables and telephone answering machines) GF2 EF1
S-16 85 8519 89 Sound recording or sound reproducing apparatus (excl. using magnetic, optical or semiconductor media, those operated by coins, banknotes, bank cards, tokens or by other means of payment, turntables and telephone answering machines) GF2 EF1
S-16 85 ex 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner GF2 EF1
S-16 85 8521 90 Video recording or reproducing apparatus, whether or not incorporating a video tune; Other GF1 EF1
S-16 85 8525 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound- recording or -reproducing apparatus; television cameras; digital cameras and video camera recorders GF2 EF1
S-16 85 ex 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound-recording or -reproducing apparatus or a clock GF2 EF1
S-16 85 8527 21 70 Radio-broadcast receivers of a type used in motor vehicles, only capable of being operated with an external source of power, combined with sound recording or reproducing apparatus incorporating a laser reading system (excluding those capable of receiving and decoding digital GF4 EF1
S-16 85 8527 21 92

Radio Data System signals)

Cassette-radio-broadcast receivers of a kind used in motor vehicles, only capable of being operated with an external source of power, combined with sound recording or reproducing apparatus incorporating an analogue and digital reading system (excluding those capable of receiving and decoding digital Radio Data System signals)

GF4 EF1
S-16 85 ex 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus GF2 EF1
S-16 85 8528 42 Cathode-ray tube monitors “CRT” capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 (excl. with TV receiver) GF1 EF1
S-16 85 8528 52 Other monitors; Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 GF1 EF1
S-16 85 8528 59 Other monitors: Other GF4 EF1
S-16 85 8528 62 Projectors capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 (excl. with TV receiver) GF1 EF1
S-16 85 8528 69 80 Projectors: Other, Other GF4 EF1
S-16 85 8528 72 Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; Other colour; Other GF4 EF1
S-16 85 8528 73 Reception apparatus for television, black and white or other monochrome, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus, designed to incorporate a video display or screen GF1 EF1
S-16 85 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 GF2 EF1
S-16 85 8540 11 Cathode ray television picture tubes, including video monitor cathode ray tubes, colour, or black-and-white or other monochrome GF2 EF1
S-16 85 8540 12 GF2 EF1
S-17a 86 Chapter 86 Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic-signalling equipment of all kinds GF1 EF1
S-17b 87 ex Chapter 87 Vehicles other than railway or tramway rolling stock, and parts and accessories thereof GF1 EF1
S-17b 87 ex 8702 Motor vehicles for the transport of ten or more persons, including the driver GF2 EF1
S-17b 87 8702 10 11 Motor vehicles for the transport of >= 10 persons, including driver, with only diesel engine, of a cylinder capacity of > 2.500 cm³, new GF4 EF1
S-17b 87 8702 10 19 Motor vehicles for the transport of >= 10 persons, including driver, with only diesel engine, of a cylinder capacity of > 2.500 cm³, used GF4 EF1
S-17b 87 8702 20 10 Motor vehicles for the transport of >= 10 persons, including driver, with both diesel engine and electric motor as motors for propulsion, of a cylinder capacity of > 2.500 cm³ GF4 EF1
S-17b 87 8702 30 10 Motor vehicles for the transport of >= 10 persons, including driver, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of a cylinder capacity of > 2.800 cm³ GF4 EF1
S-17b 87 8702 90 11 Motor vehicles for the transport of >= 10 persons, including driver, with spark-ignition internal combustion piston engine, of a cylinder capacity of > 2.800 cm³, new (excluding with electric motor for propulsion) GF4 EF1
S-17b 87 8702 90 19 Motor vehicles for the transport of >= 10 persons, including driver, with spark-ignition internal combustion piston engine, of a cylinder capacity of > 2.800 cm³, used (excluding with electric motor for propulsion) GF4 EF1
S-17b 87 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars GF2 EF1
S-17b 87 8704 Motor vehicles for the transport of goods GF2 EF1
S-17b 87 8705 Special-purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire-fighting vehicles, concrete-mixer lorries, road-sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) GF2 EF1
S-17b 87 ex 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 GF2 EF1
S-17b 87 8706 00 11 Chassis with compression ignition internal combustion engines, of cylinder capacity > 2.500 cm³ or with spark-ignition internal combustion engines of cylinder capacity > 2.800 cm³, for motor vehicles for the transport of ten or more persons and motor vehicles for the transport of goods GF4 EF1
S-17b 87 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 GF2 EF1
S-17b 87 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 GF2 EF1
S-17b 87 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short-distance transport of goods; tractors of the type used on railway-station platforms; parts of the foregoing vehicles GF2 EF1
S-17b 87 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars GF2 EF1
S-17b 87 8712 Bicycles and other cycles (including delivery tricycles), not motorised GF2 EF1
S-17b 87 8714 Parts and accessories of vehicles of headings 8711 to 8713 GF2 EF1
S-17b 88 Chapter 88 Aircraft, spacecraft, and parts thereof GF1 EF1
S-17b 89 Chapter 89 Ships, boats and floating structures GF1 EF1
S-18 90 Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof GF2 EF1
S-18 91 ex Chapter 91 Clocks and watches and parts thereof GF2 EF1
S-18 91 9113 20 Watch straps, watch bands and watch bracelets, and parts thereof, of base metal, whether or not gold- or silver-plated, n.e.s. GF4 EF1
S-18 91 9113 90 Watch straps, watch bands and watch bracelets, and parts thereof, n.e.s. GF4 EF1
S-18 92 Chapter 92 Musical instruments; parts and accessories of such articles GF1 EF1
S-20 94 ex Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings GF1 EF1
S-20 94 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included GF2 EF1
S-20 95 ex Chapter 95 Toys, games and sports requisites; parts and accessories thereof GF1 EF1
S-20 95 9503 00 35 to 9503 00 99 Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds GF2 EF1
S-20 96 ex Chapter 96 Miscellaneous manufactured articles GF1 EF1
S-20 96 L 9620 00 91 Monopods, bipods, tripods and similar articles; Other; Of plastics and aluminium: GF2 EF1
L: Other

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations are made as a consequence of the withdrawal of the United Kingdom from the European Union. They establish a trade preference scheme for developing countries, known as the Generalised Scheme of Preferences (“GSP”). The GSP offers a lower rate of import duty (including a nil rate) (“GSP rate”), on certain goods originating from eligible developing countries, than applies in a standard case under the Customs Tariff (Establishment) (EU Exit) Regulations 2020 ( S.I. 2020/1430).

Regulation 3 sets out the key elements of the scheme, being frameworks, each covering different countries and goods; and providing for rules to calculate preferential rates of import duty. Regulation 4 establishes the GSP qualification rules. Regulation 5 allows a preferential GSP rate to be applied, provided the GSP qualification rules are satisfied on the declaration acceptance date.

Regulations 6-8 establish the three frameworks under the scheme. The countries to which the least developed countries framework (“LDCF”) applies are the same as those classified as least developed countries in Part 2 of Schedule 3 of the Taxation (Cross-border Trade) Act 2018( 39) (“the Act”). The countries to which the general framework (“GF”) or the enhanced framework (“EF”) apply are listed in Schedule 1.

Regulation 9 provides for suspension of countries from the GSP in certain circumstances where a trade arrangement has been implemented under section 9 of the Act. A GSP country suspended under regulation 10 ceases to be a qualifying GSP country and for practical purposes the rest of these Regulations do not apply to it.

Regulation 10 specifies the goods that are covered by the framework arrangements (“GSP goods”). In the case of the LDCF, all goods except arms and ammunition are covered. The goods covered by the other two frameworks are listed in a “GSP Specified Goods Table” in Part 2 of Schedule 5. Goods covered by either the GF or EF are listed in the GSP Specified Goods Table and specified as “GF goods” or “EF goods” by regulation 10(3) and 10(4) respectively.

Regulations 11-14 set out the rules for calculation of the GSP rates under the frameworks. The codes for calculation of the GSP preferential rate of import duty applicable to GF or EF goods are listed in the GSP Specified Goods Table and given effect by regulations 13 and 14.

Regulations 15 to 19 are additional provisions covering the EF. That framework grants enhanced preferential rates for countries that meet an economic vulnerability test and satisfy other criteria relating to the conventions listed in Schedule 2. The Secretary of State may suspend a country from the EF under regulation 18 or 19, by publishing a suspension notice, where it has been determined the regulation 15 criteria are no longer satisfied. Provided that suspended country is still an eligible developing country and the Secretary of State does not consider it appropriate to suspend the country from the GSP, for reasons given in regulation 21(2), the GF will apply instead.

Regulation 20 provides that customs cooperation and proof of origin conditions may be imposed on qualifying GSP countries, to be specified in a published notice.

Regulation 21 provides for the grounds on which the Secretary of State may publish a notice to suspend a country from the GSP or suspend or vary GSP rates on goods originating from a qualifying GSP country. Regulation 21(3) requires a warning and assessment procedure to be followed beforehand, as specified in regulation 26.

Regulations 22-24 set out other grounds on which the GSP rate on specified GSP goods may be suspended (or in the case of safeguard measures, varied) by published notice. Goods graduation, as outlined in regulation 22 and Schedule 3 means that the GSP rate is suspended on specified goods from specified GF countries when the value of imports into the British Islands exceeds certain thresholds when compared to the value of such imports overall. For the purposes of goods graduation, the GSP section divisions in the GSP Specified Goods Table are used to measure the value of imports from all GSP countries, even though that Table is used primarily for GF and EF purposes.

A trade preference safeguard measure under regulation 23 and Schedule 4 may temporarily suspend or vary GSP rates on certain goods originating from some or all GSP countries, where GSP imports threaten to cause serious difficulties to United Kingdom producers of like goods or directly competing goods.

Regulation 24 deals with “additional import duties” imposed on certain goods from certain countries, in the form of a trade remedy. In such a case, the GSP rate is suspended on those goods.

Regulation 25 makes general provision about notices. Regulation 26 provides for a warning and assessment procedure. That procedure refers to a warning notice (regulation 27) and assessment notice (regulation 28). The warning and assessment procedure is mandatory for suspensions under regulations 19 and 21 (except where regulation 21(4) applies); and for the application of a trade preference safeguard measure, in non-urgent cases, under regulation 23 and Schedule 4.

Regulation 30 makes amendments to the list of eligible developing countries in Schedule 3 to the Act( 40).

This instrument is one of a group of instruments covered by an overarching Tax Information and Impact Note. The TIIN primarily focusses on the Customs Tariff (Establishment) (EU Exit) Regulations 2020 and will be available in due course at:https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

The Explanatory Memorandum is being published alongside that Tax Information and Impact Note on the same website. There is no significant impact on business, charities or voluntary bodies as this instrument broadly replicates existing European Union legislation.

( 1)

2018 c.22.

( 4)

OJ No L 303 31.10.2012, p.1. Regulation (EU) No 978/2012 is direct EU legislation, incorporated into the law of the United Kingdom by section 3 of the European Union (Withdrawal) Act 2018, except that it will cease to have effect on the commencement of paragraph 1(1) of Schedule 7 to the Act.

( 6)

See article 1.2(b) of the EU GSP.

( 7)

Cmnd. 7466. Available electronically at the Foreign Commonwealth and Development Office treaties database treaties.fco.gov.uk. A hard copy is available free of charge at the offices of the Foreign and Commonwealth Office, King Charles Street, London SW1A 2AH.

( 8)

Cmnd. 2307. Available electronically and hard copy, as described above.

( 9)

Cmnd.1927. Available electronically and hard copy, as described above.

( 10)

Cmnd. 3277. Available electronically and hard copy, as described above.

( 11)

HMRC principal offices are at 100 Parliament Street, London, SW1A 2BQ.

( 12)

Cmnd. 4421. All Schedule 2 conventions are available electronically at the Foreign and Commonwealth Office treaties database treaties.fco.gov.uk. Hard copies are available free of charge at the offices of the Foreign and Commonwealth Office, King Charles Street, London SW1A 2AH.

( 13)

Cmnd. 4108.

( 14)

Cmnd. 6702.

( 15)

Cmnd. 6702.

( 16)

Cmnd. 643.

( 17)

Cmnd. 1775.

( 18)

Cmnd. 1976.

( 19)

Cmnd. 3693.

( 20)

Cmnd. 7638.

( 21)

Cmnd. 7852.

( 22)

Cmnd. 5039.

( 23)

Cmnd. 313.

( 24)

Cmnd. 5301.

( 25)

Cmnd. 5275.

( 26)

Cmnd. 5213.

( 27)

Cmnd. 6647.

( 28)

Cmnd 977.

( 29)

Cmnd. 3108.

( 30)

Cmnd. 2915.

( 31)

Cmnd. 2833.

( 32)

Cmnd. 6170.

( 33)

Cmnd. 6581.

( 34)

Cmnd. 6485.

( 35)

Cmnd. 2631.

( 36)

Cmnd. 2307.

( 37)

Cmnd. 1927.

( 38)

Cmnd. 6854.

( 39)

2018 c. 22.

( 40)

2018 c. 22.


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