Explanatory notes to the customs tariff of the European Communities
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Explanatory notes to the customs tariff of the European Communities


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Customs tariffs


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(English version)
1 January 1980
Replace the following sheets :
Chapter 8:3/4; Chapter 48 : 1/2; r 10 : 1 ;r 60 : 1/2;
Chapter 16 : 1/2, 3/4;r 73 : 9/10, 17/18; r 21 : 1/2, 3; Section XVI : 1/2;
Chapter 22 : 3/4, 5/6;r 84 : 1/2, 3/4, 5/6, 7/8, 9/10, 11/12, 13/14, r 23 : 3/4; 23/24, 25/26, 37/38;
Chapter 25 : 3/4;r 85 : 1/2, 3/4, 9/10, 11/12, 15/16; r 27 : 9/10;r 87 : 1/2;
Chapter 28 : 1/2, 3/4, 5/6; Chapter 88 : 1 ; r 29 : 1/2, 3/4, 15/16, 21/22, 57/58, 65/66, Chapter 90 : 3/4, 5/6;
67/68;r 94:1;
Chapter 38 : 7/8;r 95 : 1/2.
Λ vertical line in the margin indicates the amended text.
Only the pages amended by the present Amending Supplement have a reference to this Amending
Supplement. A ><heet may bear a reference to different Amending Supplements on its front and reverse. AMENDING SUPPLEMENTS
líate No.
i: 1.9.1978
13 1.1.1979
14 1.7.1979
15 1.1.1980 Section II Chapter 8/3
08.07 Stone fruit, fresh
C Cherries
This subheading covers all varieties of cherries, including wild cherries and in particular the
common cherry (fruit of Prunus cerasus), morello cherries (fruit of Prunus cerasus var austera),
heart cherries (fruit ofs avium var juliana) and hard-fleshed heart cherries (fruit of
Prunus avium var duracina), and geans (fruit of Prunus avium or Cerasus avium).
E Other
This subheading includes sloes (fruit of the wild blackthorn, Prunus spinosa).
08.08 Berries, fresh
Β Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis idaea)
This subheading covers only the fruit of Vaccinium vitis idaea, which are red or pink in colour.
Fruit of the species Vaccinium myrtillus I C
This subheading covers only the fruit of Vaccinium myrtillus, which are blue-black in colour.
D Raspberries, black currants and red currants
This subheading covers:
1. Raspberries (in particular the fruit of Rubus idaeus, Rubus illecebrosus, Rubus occidentalis
and Rubus strigosus);
2. Black currants (cassis) and red currants (fruit of Ribes nigrum, Ribes sanguineum, Ribes
spicatum and Ribes sylvestre).
E Pa paws
This heading covers only papaws (fruit of Carica papaya).
F Other
Provided they are edible, the following berries fall in this subheading:
1. Cranberries (fruit of Vaccinium oxycoccus and Vaccinium macrocarpum), bog bilberry
(fruit of Vaccinium uliginosum), the fruit of other types of Vaccinium (e.g. the fruit of
Vaccinium corymbosum or angustifolium);
2. Blackberries (fruit of Rubus fruticosus and Rubus chamaemorus), loganberries (fruit
of Rubus loganbaccus), boysenberries (a hybrid of the loganberry, raspberry and black­
3. Mulberries (fruit of Morus alba, Morus nigra and Morus rubra);
4. White currants (fruit of Ribes vulgare or Ribes album) and gooseberries (fruit of Ribes
grossularia or Ribes uva crispa);
5. Fruit of the arbutus (fruit of Arbutus unedo);
15"' A.S. — 1 January 1980 Chapter 8/4 Section
F 6. Barberries (fruit of Berberis vulgaris);
7. Elderberries (berries of Sambucus nigra) ;
8. Fruit of the sea-buckthorn (fruit of Hippophae rhamnoides);
9. Sorbs (or sorb-apples) or service-berries (e.g. fruit of Sorbus domestica and Sorbus aria);
10. Annonas (fruit of Annona cherimola, Annona muricata — soursop or guanábana, Annona
reticulata — "cachimán" or bullock's heart — Annona squamosa — sweet sop —)
sometimes known as custard apples.
11. Granadillas (e.g. Passiflora coerulea — common blue granadilla —, Passiflora edulis
— passion fruit or purple granadilla —, Passiflora quadrangularis — square-stalked
granadilla —);
12. The various species of alkekengy or winter cherry or physalis (fruit of Physalis alkekengi
or Physalis pubescens);
13. Flacourtia fruit, Madagascar plum or governors-plum (Flacourtia cataphracta and
Idesia polycarpa).
08.09 Other fruit, fresh
In addition to the fruits mentioned in the Explanatory Notes to the CCC Nomenclature,
heading No. 08.09, the following fall in this heading:
1. Medlars (fruit of Mespilus germanica), loquats or Japanese medlars (fruit of Eriobotrya
japónica) ;
2. Sapodilla plums and sapotas (e.g. the fruit of Achias sapota and Lúcuma mammosa);
3. Varieties of actinidia (e.g. the fruit of Actinidia sinensis, Actinidia arguta);
4. Fruit of various species of Sapindaceae, e.g. lychees (fruit of Litchi sinensis), rambutans
(fruit of Nephelium lappaceum), pulasan (fruit of Nephelium mutabile).
It should be noted that tamarinds (fruit of Tamarindus indica and Tamarindus officinalis),
as normally imported in international commerce (i.e. pods, or pulp not containing added sugar
or other substances nor otherwise treated), are classified in subheading 08.12 G. Section II Chapter 10/1
Dried ears of cereal (e.g. maize) which have been bleached, dyed, impregnated or otherwise
treated for ornamental purposes are to be classified under subheading 06.04 Β III.
10.05 Maize
Hybrids for sowing
Hybrid maize for sowing is admitted under this subheading if the conditions laid down by
the competent authorities are fulfilled.
10.06 Rice
For classification within the subheading of this heading see the definitions in Additional Note 2
to this Chapter.
10.07 Buckwheat, millet, canary seed and grain sorghum; other cereals
Β Millet
Apart from common millet (Panicum miliaceum), this subheading covers, for example, Setaria
italica and Panicum germanicum.
15th A.S. — 1 January 1980 Section IV Chapter 16/1
16.01 Sausages and the like, of meat, meat offal or animal blood
Chopped or comminuted meat preparations which have become moulded into cylindrical
shapes purely as a result of being packed in cans or other rigid containers are not regarded as
"sausages" for the purposes of this heading.
A Liver sausages
This subheading includes sausages and the like containing liver, with or without the addition
of meat, meat offal, fat, etc., provided that the liver gives the products their essential character.
These products, generally cooked and sometimes smoked, are recognisable essentially by
the characteristic taste of liver.
ΒI Sausages, dry or for spreading, uncooked
This subheading covers uncooked sausages provided they have been matured (for example,
by drying in the air) and ready for immediate consumption.
Such products can in addition be smoked, provided that the smoking does not cause a total
coagulation of the albumins brought about by a heat-treatment such as smoking at a high
Consequently, this subheading covers sausages which are normally eaten in slices (such as
salamis, Arles sausages, Plockwurst) as well as sausages for spreading, for example, Teewurst.
ΒII Other
This subheading includes:
1. Sausages and the like, fresh, which have not undergone any maturing process;
2. Cooked sausages, for example, Frankfurter sausages, Strasbourg sausages, Vienna sausages,
Bolognas, sausages made from chitterlings known as "Andouilles" and "Andouillettes",
white puddings, black puddings and other similar specialities.
It should be noted that prepared dishes containing sausages are excluded from this subheading
(see the Explanatory Notes to subheading 16.02 B).
16.02 Other prepared or preserved meat or meat offal
A Liver
This subheading covers prepared or preserved products containing liver, whether or not
mixed with meat or other meat offal, provided that the liver gives the products their essential
Β Other
Prepared dishes consisting on the one hand of meat or meat offal of this subheading and on
the other hand of, for example, vegetables or products of the macaroni type fall in this sub-Chapter 16/2 Section IV
Βheadingonlyiftheproportion of meat, offal and fat exceeds 20 % by weight. For this purpose,
(continued)theweightisthatascertained at importation.
However, preparations such as ravioli, cannelloni, tortellini and the like consisting of
products of the macaroni type filled with meat remain classified in this subheading
irrespective of the percentage of meat, offal and fat.
Preparations of flour, meal or starch, of a kind used as infant food or for dietetic or
culinary purposes, and bakers' wares, containing meat and meat offals, for example, meat
pies, remain classified under this subheading. However, products of this kind containing
only a very small quantity of meat or meat offals are classified under heading No 19.02 or
19.08, as appropriate.
It should be noted that prepared dishes containing sausages also fall within this subheading.
In order to determine the meat, offal and fat content, the weight of the sausages must also
be taken into consideration.
Β I Poultry meat or offal
1. For the purposes of this subheading, "poultry" is to be taken to mean only birds of the
kind specified in heading No. 01.05;
2. This subheading includes poultry meat and parts of poultry meat or offal, preserved after
cooking. Products containing poultry meat or poultry offal together with other meat
or offal are to be classified in this subheading provided that the poultry meat or poultry
offal gives them their essential character.
These products include:
(a) Chicken in jelly;
(b) Halves or quarters of chicken in sauce and whole legs of goose or chicken, whether
frozen or not;
(c) Poultry pâté (consisting essentially of poultry meat to which veal, pig fat, truffles
and spices have been added), whether or not frozen ;
(d) Prepared dishes containing poultry meat as the basic ingredient together with other
products such as vegetables, rice or products of the macaroni type as a supplement to
the meat dish itself. Examples of dishes within this category are preparations known
as "chicken with rice" and "chicken with mushrooms" as well as frozen prepared
poultry dishes put up on a tray holding, separately, the meat itself and the various
other items.
3. It should be noted that in determining the percentage of poultry meat (subheadings 16.02
B I a), b) and c), the weight of any bones must be disregarded.
B I a) 1 Containing uncooked meat or offal; mixtures of cooked meat or offal and uncooked meat or
See the Additional Note to this Chapter.
B II Game or rabbit meat or offal
This subheading includes not only prepared or preserved meat and offals obtained from
the game meat and offals of subheading 02.04 B, but also, for example, prepared or
preserved wild boar meat.
B III Other
For the purposes of determining the percentage of meat or meat offal specified in subheadings
16.02 B III a) 2 aa), bb) and cc), the total weight of fats, including pig fat, contained in the
product is to be added to the weight of the meat or meat offal. Other ingredients, such as ge­
latin and sauces, are not to be taken into account when determining this percentage.
15th A.S. — 1 January 1980