ANNEX IX TARIFF CONCESSIONS ON AGRICULTURAL PRODUCTS COSTA RICA - ICELAND

Transcription

1 ANNEX IX TARIFF CONCESSIONS ON AGRICULTURAL PRODUCTS COSTA RICA - ICELAND

2 ANNEX IX TARIFF CONCESSIONS ON AGRICULTURAL PRODUCTS COSTA RICA AND ICELAND Section 1 Concessions by Costa Rica 1. Costa Rica shall grant concessions to agricultural products originating in Iceland, as specified in this Section. 2. The following staging categories listed in Table 1 to this Section, shall apply to imports from Iceland, according to the concessions given by Costa Rica: (a) (b) (c) (d) duties on goods listed under category I in Costa Rica s Schedule shall be abolished and such goods shall be duty-free on the date of entry into force of this Agreement; duties on goods listed under category 5 in Costa Rica s Schedule shall be removed in five equal annual stages beginning on the date of entry into force of this Agreement and such goods shall be duty-free, effective on 1 January of year five; duties on goods listed under category 10 in Costa Rica s Schedule shall be removed in ten equal annual stages beginning on the date of entry into force of this Agreement and such goods shall be duty-free, effective on 1 January of year 10; duties on goods listed under category 15 in Costa Rica s Schedule shall be removed in fifteen equal annual stages beginning on the date of entry into force of this Agreement and such goods shall be duty-free, effective on 1 January of year For the purposes of this Section, year one means the year this Agreement enters into force as provided for in Article For the purposes of this Section, beginning in year two, each annual stage of reduction shall become effective on 1 January of the relevant year. 5. The base the import duty for goods, to which the successive reductions set out in this Section are to be applied, shall be the Most-Favoured Nation the duty applied by Costa Rica on 1 January. 6. If at any moment after the date of entry into force of this Agreement, Costa Rica reduces its applied Most-Favoured Nation duty on imports, that import duty shall apply if it is lower than the import duty calculated in this Section.

3 Tariff line HS TABLE 1 Tariff concession schedule of Costa Rica, in HS Description MFN % Pure-bred breeding animals 1 I Other 10 I Asses 10 I Other 10 I Pure-bred breeding animals 1 I Other 10 I Pure-bred breeding animals 1 I Other 10 I Pure-bred breeding animals 1 I Other 10 I Pure-bred breeding animals 1 I Weighing less than 50 kg 10 I Weighing 50 kg or more 10 I Pure-bred breeding animals 1 I Other 10 I Pure-bred breeding animals 1 I Other 10 I Fowls of the species Gallus domesticus 1 I Turkeys (gallopavus) 1 I Ducks 10 I Geese 10 I Guinea fowls 10 I Fowls of the species Gallus domesticus 10 I Other 10 I Primates 10 I Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) Category 10 I Camels and other camelids (Camelidae) 10 I Rabbits and hares 10 I Other 10 I Reptiles (including snakes and sea turtles) 10 I Birds of prey 10 I Psittaciformes (including parrots, parakeets, cockatoos and other macaws) 10 I Ostriches; emus (Dromaius novaehollandiae 10 I

4 - 2 - Tariff line HS Description MFN % Other 10 I Bees 1 I Other 10 I Other 10 I Carcasses and half-carcasses of lamb, fresh or chilled 15 I In carcasses or half-carcasses 15 I Other cuts with bone in 15 I Boneless 15 I Carcasses and half-carcasses of lamb, frozen 15 I In carcasses or half-carcasses 15 I Other cuts with bone in 15 I Boneless 15 I Meat of goats 15 I MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN Category Of bovine animals, fresh or chilled 1 I Tongues 1 I Livers 1 I Other 1 I Livers 1 I Other, fresh or chilled 1 I Other, frozen 1 I Of rabbits or hares Of primates 15 I Of reptiles (including snakes and sea turtles) 15 I Of camels and other camelids (Camelidae) 15 I Frogs legs Other 15 I Of primates 10 I Of seals, sea lions and walruses (mammals of the suborder Pinnipedia) Other 10 I Of reptiles (including snakes and sea turtles) 10 I Poultry livers, salted or in brine Poultry livers, dried or smoked Flours and meals of meat or meat offal Other Whey and modified whey, whether or not concentd or containing added sugar or other sweetening matter 1 I Cheddar type, dried 1 I

5 - 3 - Tariff line HS Description EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED UNWORKED HAIR, WHETHER OR NOT WASHED OR DEFATTED; WASTE OF HAIR MFN % Category I Pigs, hogs or boars bristles and waste thereof 1 I Other 6 I Of bovine Of swine, sheep or lamb Other Feathers of a kind used for stuffing; down 6 I Other 6 I Ossein and bones treated with acid 6 I Other Ivory; ivory powder and waste 6 I Other 6 I CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED 6 I 1 I Bovine semen 1 I Fertilised eggs 1 I Natural sponges of animal origin 6 I Other 6 I Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots 1 I 1 I Unrooted cuttings and slips 1 I Seedlings Other 1 I Rhododendrons and azaleas, grafted or not 1 I Roses, grafted or not 1 I Young vegetable or tobacco plants Other 1 I Roses 15 I Carnations 15 I Orchids 15 I Chrysanthemums 15 I

6 - 4 - Tariff line HS Description MFN % Lilies (Lilium spp.) 15 I Ginger lilies 15 I Bird-of-paradise flowers 15 I Calla lilies 15 I Sysophilia 15 I Gerberas 15 I Statice 15 I Astromerias 15 I Agapanthus 15 I Gladioli 15 I Anthurium flowers 15 I Heliconias 15 I Other 15 I Flower arrangements 15 I Other 15 I Mosses and lichens 15 I Arrangements 15 I Other 15 I Mosses and lichens 15 I Arrangements 15 I Other 15 I Category Asparagus Aubergines (egg-plants) Celery other than celeriac Mushrooms of the genus Agaricus Other Sweet peppers Chillies (Capsicum frutescens L.) Other Spinach, New Zealand spinach and orache spinach (garden spinach) Globe artichokes Olives Squash Pumpkins Other Sweet corn Chayote Okras 15 10

7 - 5 - Tariff line HS Description MFN % Category Other Peas (Pisum sativum) Beans (Vigna spp., Phaseolus spp.) Other Spinach, New Zealand spinach and orache spinach (garden spinach) Sweet corn Other vegetables Mixtures of vegetables Olives 1 I Cucumbers and gherkins Mushrooms of the genus Agaricus 1 I Other 1 I Capers 1 I Others, including mixtures of vegetables Powdered, in containers of a net content of 5 kg or more Other Mushrooms of the genus Agaricus Wood ears (Auricularia spp.) Jelly fungi (Tremella spp.) Other Tomatoes, parsley, marjoram or garlic, powdered, in containers of a net content of 5 kg or more Kernels of Sweet corn (Zea Mays var saccharata), for sowing 1 I Others, including mixtures of vegetables For sowing 1 I Other Chickpeas Of the species Vigna mungo (L.) Hepper Other Bambara beans (Vigna subterranea or Voandzeia subterranea) Cowpeas (Vigna unguiculata) Other Lentils Broad beans (Vicia faba var. major) horse beans (Vicia faba var. equina), and field beans (Vicia faba var. minor) Pigeon peas (Cajanus cajan) Other Cassava (manioc) roots 15 I Sweet potatoes 15 I Cush-cush yams (Dioscorea trifida) 15 I

8 - 6 - Tariff line HS Description MFN % White yams (Dioscorea alata) 15 I Other 15 I Dasheens (Colocasia esculenta) 15 I Other 15 I Yautia (Xanthosoma saggittifolium) 15 I Other 15 I Other 15 I Category Dried In the inner shell (endocarp) Other In shell Shelled In shell Shelled In shell 1 I Shelled 1 I In shell 1 I Shelled 1 I In shell Shelled In shell Shelled In shell 1 I Shelled 1 I In shell Shelled Kola nuts (Cola spp.) Areca nuts Other Plantains 15 I Fresh 15 I Dried 15 I Other 15 I Dates Figs Pineapples 15 I Avocados 15 I Mangoes 15 I

9 - 7 - Tariff line HS Description MFN % Guavas and mangosteens 15 I Category Oranges Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids Grapefruit or pomelos Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) Other Fresh 15 I Dried, including raisins 1 I Watermelons 15 I Other 15 I Papaws (papayas) 15 I Apples 15 I Pears Quinces Apricots Sour cherries (Prunus cerasus) Other Peaches, including nectarines Plums and sloes Strawberries Raspberries, blackberries, mulberries and loganberries Black, white or red currants and gooseberries (other than kiwifruit) Cranberries, bilberries and other fruits of the genus Vaccinium Kiwi fruit Durians Persimmons Soursops (Annona muricata) 15 I Sweetsops (Annona squamosa) 15 I Passion fruit (Passiflora edulis var. flavicarpa) 15 I Granadillas (Passiflora edulis var. sims) 15 I Red, unshelled Yellow, unshelled Other, unshelled Shelled Rambutan (Nephelium lappaceum) 15 I Other Strawberries Raspberries, blackberries, mulberries, loganberries and currants 15 10

10 - 8 - Tariff line HS Description MFN % Category Other Morello cherries 1 I Other 10 I Strawberries Other Apricots Plums In pieces Other Other fruit Mixtures of nuts or dried fruits of this Chapter PEEL OF CITRUS FRUIT, MELONS OR WATERMELONS, FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS Raw, in berries 10 I Parchment coffee 15 I Café oro (unroasted coffee beans) 15 I Other 15 I Decaffeinated 15 I Not decaffeinated 15 I Decaffeinated 15 I Other 15 I Green tea (not fermented) in immediate packings of a content not exceeding 3 kg Other green tea (not fermented) Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg Other black tea (fermented) and other partly fermented tea MATE Neither crushed nor ground Crushed or ground Dried, neither crushed nor ground Crushed or ground Neither crushed nor ground Crushed or ground Cinnamon (Cinnamomum zeylanicum Blume) 1 I Other 1 I Crushed or ground 1 I Neither crushed nor ground 1 I Crushed or ground 1 I

11 - 9 - Tariff line HS Description MFN % Neither crushed nor ground 1 I Crushed or ground 1 I Neither crushed nor ground 1 I Crushed or ground 1 I Category Amoms Cardamoms Amoms Cardamoms Neither crushed nor ground 1 I Crushed or ground 1 I Neither crushed nor ground 1 I Crushed or ground 1 I Seeds os anise or badian 1 I Seeds of caraway 1 I Seeds of fennel; juniper berries 1 I Seeds os anise or badian 1 I Seeds of caraway 1 I Seeds of fennel; juniper berries 1 I Dried Other Dried Other Saffron Turmeric (curcuma) Thyme Seed 1 I Other 1 I Seed 1 I Other 1 I Seed 1 I Other 1 I Seed 1 I Other 1 I Seed 1 I Other 1 I Seed 1 I Popcorn (Zea mays everta) 1 I Yellow maize (corn) 1 I

12 Tariff line HS Description MFN % Seed 1 I Medium grain rice, broken at one end, of a fat content from 0,60% to 0,75% for puffing, in sacks holding 50 kg, duly labelled Category 1 I Seed 1 I Buckwheat Seed 1 I Other Canary seed 1 I Fonio (Digitaria spp.) Quinoa (Chenopodium quinoa) Triticale Other cereals Barley flour 1 I Oat flour Rye flour 1 I Other 1 I Of oats 1 I Other 1 I Of wheat 1 I Other 1 I Of oats Of barley 1 I Other 1 I Stabilized by heat treatment for enzyme inactivation 1 I Other 1 I Other 1 I Of barley 1 I Other 1 I Germ of cereals, whole, rolled, flaked or ground 1 I Flour, meal and powder 1 I Flakes and granules 1 I Pellets 1 I Of the vegetables of heading I Of sago or of roots or tubers of heading I Of the products of Chapter 8 1 I Not roasted 1 I Roasted 1 I Wheat starch 1 I Maize (corn) starch 1 I

13 Tariff line HS Description MFN % Potato starch 1 I Manioc (cassava) starch 1 I Other starches 1 I Inulin 1 I WHEAT GLUTEN, WHETHER OR NOT DRIED 1 I For sowing 1 I Other 1 I For sowing 1 I In shell 1 I Shelled, whether or not broken 1 I COPRA 1 I LINSEED, WHETHER OR NOT BROKEN 1 I For sowing 1 I Other 1 I For sowing 1 I Other 1 I SUNFLOWER SEEDS, WHETHER OR NOT BROKEN 1 I For sowing 1 I Other 1 I For sowing 1 I Other 1 I Castor oil seeds 1 I In shell 1 I Shelled 1 I Mustard seeds 1 I Safflower (Carthamus tinctorius) seeds 1 I Melon seeds 1 I Poppy seeds 1 I Other 1 I Category Other Sugar beet seed 1 I Of lucerne (alfalfa) 1 I Of clover (Trifolium spp.) 1 I Of fescue 1 I Of Kentucky blue grass (Poa pnsis L.) 1 I Of rye grass (Lolium multiflorum Lam., Lolium perenne L.) 1 I Beet seeds, other than sugar beet seed 1 I Timothy grass (Phleum pnsis) seed 1 I

14 Tariff line HS Description MFN % Other 1 I Of petunia 1 I Other 1 I Vegetable seeds 1 I Other 1 I Hop cones, neither ground nor powdered nor in the form of pellets 1 I Hop cones, ground, powdered or in the form of pellets; lupulin 1 I Ginseng roots 1 I Coca leaves 1 I Poppy straw 1 I Raicilla or ipecacuana 1 I Liquorice roots 1 I Other 1 I Fit for human consumption 1 I Other 1 I Sugar beet 1 I Seeds 1 I Other 1 I Sugar cane 1 I Chicory roots 1 I Apricot, peach (including nectarine) or plum stones and kernels 1 I Other 1 I CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS Category Lucerne (alfalfa) meal and pellets Other Gum arabic 1 I Lac 1 I Other 1 I Opium 1 I Of liquorice 1 I Of hops 1 I For medicinal use 1 I For insecticidal, fungicidal or similar uses 1 I Juices and extracts of pyrethrum or of roots containing rotenone 1 I Other 1 I Pectic substances, pectinates and pectates 1 I Agar-agar 1 I

15 Tariff line HS Description -- Mucilages and thickeners, derived from locust beans, locust bean seeds or guar seeds, whether or not modified MFN % Category 1 I Other 1 I Bamboos 6 I Rattans 1 I Osier 1 I Reeds 1 I Other 1 I Cotton linters 1 I Vegetable materials of a kind used primarily as stuffing (for example: kapok, vegetable hair and eel grass), whether or not put up as a layer or with supporting of other materials - - Vegetable materials of a kind used primarily in the manufacture of brooms, or in brushes (for example: sorghum, piassava, couchgrass or istle), whether or not in hanks or bundles 1 I Annatto (achiote) Other Other Tallow 1 I Other 1 I Other 1 I WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM, INCLUDING LANOLIN - - Preparations with a base of hydrogenated vegetable oils, containing added magnesium carbonate, for use as mould release preparations for confectionary and bakery products - Epoxidised soyabean oil, used exclusively in industry for the production of polymer compounds 1 I 1 I 1 I Other Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter 1 I Other 1 I Chemically pure glucose 1 I Glucose syrup 1 I Chemically pure fructose 1 I Chemically pure maltose 1 I Other sugars and other sugar syrups, excluding sucrose syrup or caramel Other 15 1 I Excluded, except white chocolate which will be subject to category COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED 1 I COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE 1 I Not defatted Wholly or partly defatted COCOA BUTTER, FAT AND OIL 10 10

16 Tariff line HS Description - - Liquid preparations with a base of maize syrup and partially hydrogenated palm oil, of a kind used for decorating and filling pastry products MFN % Category 1 I Other Filled Not filled Other For infant feeding ( infant formula ) 1 I Other 1 I Preparations for infant feeding ( infant formula ) other than those included in subdivision I Other Malt extract 1 I Modified milk powder other than goods of subdivisions and I Other Containing eggs Stuffed pasta, whether or not cooked or otherwise prepared 15 I Other pasta Couscous TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS OR SIFTINGS OR IN SIMILAR FORMS Rice flour pellets 1 I Bulgur wheat Crispbread called knäckebrot Gingerbread and the like Cucumbers and gherkins Elotitos (young maize (corn) kernels) Onions Other Tomatoes, whole or in pieces Tomato concent 1 I Other Mushrooms of the genus Agaricus Truffles 15 I Other Other vegetables and mixtures of vegetables Homogenized vegetables Peas (Pisum sativum) Asparagus Olives 15 I

17 Tariff line HS Description MFN % Category Bamboo shoots Other Pear, apple, apricot or peach paste for industrial transformation, in containers with a net content of 5 kg or more 1 I Other 15 I Butter Other Almond, hazelnut or other nut pastes, not containing added sugar Other Palm hearts Concentd juice, whether or not frozen 1 I Extracts, essences and concents 15 I Preparations with a base of these extracts, essences or concents or with a base of coffee - Extracts, essences and concents, of tea or maté, and preparations with a base of these extracts, essences or concents, or with a base of tea or maté - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concents thereof 15 I Culture yeasts 1 I Other 1 I Inactive yeasts; other dead single-cell micro-organisms 1 I Prepared baking powders Mustard flour Protein concents and textured protein substances 1 I Vegetable protein hydrolysates 1 I Compound preparations for the drinks industry, other than goods of subdivision I Improvers for bread-making Autolyzed yeasts (yeast extracts) Preparations for infant feeding ( infant formula ), packaged for retail sale 1 I Other Liquid preparations based on maize syrup and partially hydrogenated palm oil, of a kind used for decorating and filling pastry products, in containers holding more than 2 kg 1 I Preparation for the food industry of a stabiliser/emulsifier type 1 I Other 15 I Mineral waters and aed waters Other Waters including mineral waters and aed waters, containing added sugar or other sweetener or flavouring - - Food preparations of a kind referred to in Note 1 a) to Chapter 30, for use as beverages 15 15, except energetic drinks which will be subject to immediate duty free 10 15

18 Tariff line HS Description MFN % Other 15 Category 10, except energetic drinks which will be subject to immediate duty free and milk based beverages which are excluded Sparkling wine In containers holding 2 litres or less Other Other grape must In containers holding 2 litres or less 15 I Other 15 I OTHER FERMENTED BEVERAGES (FOR EXAMPLE CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT SPECIFIED OR INCLUDED ELSEWHERE With an alcoholic strength by volume of 60% vol or more 10 I Other 15 I With an alcoholic strength by volume exceeding 60% vol Other Gin and Geneva 15 I With an alcoholic strength by volume exceeding 60% vol Other Liqueurs 15 I Other Of maize (corn) Of wheat Of rice Other Of leguminous plants Of maize (corn) including the commercially called maize gluten 1 I Other Beet-pulp, bagasse and other waste of sugar manufacture Brewing or distilling dregs and waste Of sunflower seeds Rape or colza seeds with a low erucic acid content Other WINE LEES; ARGOL 6 I Acorns and horse-chestnuts 6 I Other 6 I

19 Tariff line HS Description MFN % Category Virginia Burley Turkish (oriental) 1 I Other 6 I Virginia Burley Turkish (oriental) 1 I Other Virginia Burley Turkish (oriental) 1 I Other Cigars, cheroots and cigarillos, containing tobacco Homogenized or reconstituted tobacco 1 I Casein 1 I Other Dried 1 I Other 1 I Milk albumin, including concents of two or more whey proteins 1 I Other 1 I Dextrins 1 I Pregelatinised or esterified starch 1 I Other Glues With a basis of amylaceous substances 6 10

20 Section 2 - Concessions by Iceland The following terms and conditions shall apply to the concessions granted by Iceland on agricultural products in Table 1 to this Section: 1. Iceland shall apply for Costa Rica the duties as set out in column For originating products classified under the lines identified as PAP (Processed Agricultural Products) in column 4, the following provisions shall apply: (a) (b) (c) (d) In order to take account of differences in the cost of the agricultural raw materials incorpod into products identified as processed agricultural products ( PAP ), the Agreement does not preclude the levying, upon import, of a unless otherwise specified in column 5 in Table 1 to this Section. Duties levied by the Parties upon import, shall be based on, but not exceed, the differences between the domestic price and the world market price of the agricultural raw materials incorpod into the products concerned. Subject to the provisions laid down in paragraph 2 (a) and (b), Iceland shall accord for products identified as PAP, originating in Costa Rica, treatment no less favourable than that accorded to the European Union. Iceland shall publish the applicable import duties for processed agricultural products on the web site of the EFTA Secretariat.

21 0403 TABLE 1 Tariff concession schedule of Iceland, in HS ad Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentd or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa: - Yoghurt: Containing cocoa PAPS * Containing fruit or nuts PAPS * Flavoured, n.e.s PAPS * -- Beverage yogurt: Containing cocoa PAPS * Containing fruit or nuts PAPS * Flavoured, n.e.s PAPS * Containing cocoa PAPS * Containing fruit or nuts PAPS * Flavoured, n.e.s PAPS * -- Beverages: Containing cocoa PAPS * Containing fruit or nuts PAPS * Flavoured, n.e.s PAPS * Human hair, unworked, whether or not washed or scoured; waste of human hair Pigs, hogs or boars bristles and hair; badger hair and other brush making hair; waste of such bristles or hair: - Pigs, hogs or boars bristles and hair and waste thereof Other 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers: - Feathers of a kind used for stuffing; down: Feathers Eider down, cleaned

22 - 2 - ad Other down Other Other 0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products: - Ivory; ivory powder and waste: Whale teeth Other - Other Whalebone Bird s claws Sheep horns Bovine horns Other Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape powder and waste thereof Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved Hyacinths Narcissi Tulips Gladioli Other - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots: -- Chircory plants and roots: Chicory plants BAPS FREE Chicory roots -- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower: --- Potted plants in growth: Hyacinths Narcissi 30 48

23 - 3 - ad Tulips Gladioli Orchids Other --- Potted plants in flower: Hyacinths Narcissi Tulips Gladioli Orchids Other Other BAPS FREE ex0602 Other live plants (including their roots), cuttings and slips; mushroom spawn: Unrooted cuttings and slips Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruits or nuts Rhododendrons and azaleas, grafted or not Roses, grafted or not: In retail packings Other Mushroom spawn (Mycelium) Pineapple trees Vegetable plants and strawberry plants Outdoor plants: ---- Trees, shrubs and bushes: Forest trees Slips, rooted, and young growth Other Other outdoor plants: Perennial plantlike plants Other Indoor plants: ---- Slips, rooted, and young growth, excluding cacti:

24 - 4 - ad Flowering plants with buds or flowers, excluding cacti: For continued cultivation in nurseries for not less than two months Flowering plants with buds or flowers, excluding cacti: Other Other ex0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: - Fresh: -- Carnations: Imported from 1 December to 30 April BAPS FREE Orchids BAPS FREE Of the genera Protea, Banksia, Leucadendron and Brunia -- Cut branches with berries or fruit on, not edible, of the genera: Ligustrum, Callicarpa, Gossypium, Hypericum, Ilex og Symphoricarpos BAPS FREE BAPS FREE Forsythia BAPS FREE --- Spider flowers (Grevillea), flamingo flowers or tail flowers (Anthurium),wonder flowers or chincher chee (Ornithogalum) and bird of paradise (Strelitzia): Imported from 1 December to 30 April BAPS FREE Other BAPS FREE 0604 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dries, dyed, bleached, impregnated or otherwise prepared: - Fresh: Mosses Lichens Christmas trees, without roots Christmas tree branches Other Reindeer moss (Cladonia rangiferina) and other mosses, dried, dyed, impregnated or otherwise prepared Lichens

25 - 5 - ad Other Tomatoes, fresh or chilled: Imported from 1 November to 15 March BAPS FREE Imported at other time BAPS FREE 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled: - Onions and shallots: Onions Shallots Garlic 3 - Leeks and other alliaceous vegetables: Leeks (Alliun porrum) BAPS FREE Other 3 ex0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled: Brussels sprouts BAPS FREE Curly kale (brassica oleracea acepjala) BAPS FREE Other BAPS FREE 0705 Lettuce(lactuca sativa) and chicory (Cichorium spp.), fresh or chilled: - Lettuce: -- Cabbage lettuce (head lettuce) --- Iceberg lettuce: Imported from 1 November to 15 March BAPS FREE Importation at other time BAPS FREE Imported from 1 November to 15 March BAPS FREE Imported at other time BAPS FREE Other BAPS FREE Chicory: -- Witloof chicory (Cichorium intybus var. foliosum) BAPS FREE Other BAPS FREE ex0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled: Other BAPS FREE 0707 Cucumbers and gherkins, fresh or chilled: - Imported from 1 November to 15 March:

26 - 6 - ad Cucumbers BAPS FREE Gherkins BAPS FREE - Imported at other time: Cucumbers BAPS FREE Gherkins BAPS FREE 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled: Peas (Pisum sativum) 25 BAPS FREE Beans (Vigna spp., Phaseolus spp.) 25 BAPS FREE Other leguminous vegetables 25 BAPS FREE ex0709 Other vegetables, fresh or chilled: Asparagus Aubergines (egg-plants) BAPS FREE - Mushrooms and truffles: -- Other Truffles 3 - Fruits of the genus Capsicum or of the genus Pimenta: Pimento 3 -- Peppers: Imported from 1 November to 15 March BAPS FREE --- Imported at other dates: Green peppers BAPS FREE Other peppers BAPS FREE Other BAPS FREE Spinach, New Zealand spinach and orache spinache (garden spinach) Globe artichokes Olives Pumpkins, squash and gourds (Cucurbita spp.): Squash BAPS FREE Other BAPS FREE Sweet corn Parsley (percille) BAPS FREE Other BAPS FREE

27 - 7 - ex0710 ad Vegetables (uncooked or cooked by steaming or boiling in water), frozen: - Leguminous vegetables, shells or unshelled: Peas (Pisum sativum) Beans (Vigna spp., Phaseolus spp.) Other Spinach, New Zealand spinach and orache spinach (garden spinach) Sweet corn 3 - Other vegetables: -- Peppers: Imported from 1 November to 15 March Imported at other times Onions Other Mixtures of vegetables 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: Olives Cucumbers and gherkins 3 - Mushrooms and truffles: Mushrooms of the genus Agaricus Other 3 - Other vegetables; mixtures of vegetables: Potatoes Sweet corn Onions Other Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared: Onions 3 - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: Mushrooms of the genus Agaricus Wood ears (Auricularia spp.) Jelly fungi (Tremella spp.) Other 3 - Other vegetables; mixtures of vegetables: BAPS

28 - 8 - ad Sweet corn, tomatoes and carrots, excluding mixtures of vegetables -- Potatoes, whether or not cut or sliced, but not further prepared Other Dried leguminous vegetables, shelled, whether or not skinned or split: Peas (Pisum sativum) Chickpeas (garbanzos) Beans (Vigna spp., Phaseolus spp.): BAPS -- Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek -- Small red (Adzuki) beans (Phaseolus or Vigna angularis) -- Kidney beans, including white pea beans (Phaseolus vulgaris) -- Bambara beans (Vigna subterranea or Voandzeia subterranea) Cow peas (Vigna unguiculata) Other Lentils Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) Pigeon peas (Cajanus cajan) Other 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or dried, whether or not sliced or in the form of pellets; sago pith: Manioc (cassava) Sweet potatoes Ymas (Dioscorea spp.) Taro (Colocasia ) Yautia (Xanthosoma spp.) Other Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled: - Coconuts: Desiccated In the inner shell (endocarp) Other - Brazil nuts: In shell Shelled

29 - 9 - ad - Cashew nuts: In shell Shelled 0802 Other nuts, fresh or dried, whether or not shelled or peeled: - Almonds: In shell Shelled - Hazelnuts or filberts (Corylus spp.): In shell Shelled - Walnuts: In shell Shelled -Chestnuts (Castanea spp.): In shell Shelled - Pistachios: In shell Shelled - Macadamia nuts: In shell Shelled Kola nuts (Cola spp.) Area nuts Other Bananas, including plantains, fresh or dried: Plantains Other 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried: - Dates: Fresh Other Figs Pineapples Avocados Guavas, mangoes and mangosteens

30 ad 0805 Citrus fruit, fresh or dried: Oranges Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids Grapefruit, including pomelos - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): Lemons Other Other 0806 Grapes, fresh or dried: Fresh - Dried: Raisins Other 0807 Melons (including watermelons) and papaws (papayas), fresh: - Melons (including watermelons): Watermelons Other Papaws (papayas) 0808 Apples, pears and quinces, fresh: Apples Pears Quinces 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh: Apricots - Cherries Sour cherries (Prunus cerasus) Other Peaches, including nectarines Plums and sloes 0 FREE 0810 Other fruit, fresh: Strawberries Raspberries, blackberries, mulberries and loganberries Black, white or red currants and gooseberries Cranberries, bilberries and other fruits of the genus Vaccinium

31 ad Kiwifruit Durians Persimmons Other Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter: - Strawberries: -- Containing added sugar or other sweetening matters Other Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries: -- Containing added sugar or other sweetening matters Other Containing added sugar or other sweetening matters Other 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: Cherries Other 0813 Fruit, dried, other than that of headings Nos to 0806; mixtures of nuts or dried fruits of this Chapter: Apricots Prunes Apples - Other fruit: For making broths Other - Mixtures of nuts or dried fruits of this Chapter: For making broths Other Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

32 ad Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion: Coffee, not roasted: Not decaffeinated Decaffeinated Coffee, roasted: Not decaffeinated: --- Ground or unground, in retail packing of 2 kilos or less Other Decaffeinated: --- Ground or unground, in retail packing of 2 kilos or less Other Other 0902 Tea, whether or not flavoured: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg Other green tea (not fermented) Black tea (fermented) and partly fermented tea, in immediate packings of a content nor exceeding 3 kg - Other black tea (fermented) and other partly fermented tea Mate 0 FREE 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.: - Pepper: Neither crushed nor ground Crushed or ground - Fruits of the genus Capsicum or of the genus Pimenta: -- Dried neither crushed nor ground: Sweet peppers Other Chrushed or ground Vanilla: Neither crushed nor ground Crushed or ground 0906 Cinnamon and cinnamon-tree flowers: - Neither crushed nor ground

33 ad Cinnamon (Cinnamomum zeylanicum Blume) Other Crushed or ground Cloves (whole fruit, cloves and stems) BAPS FREE Neither crushed nor ground Crushed or ground 0908 Nutmeg, mace and cardamoms: - Nutmeg: Neither crushed nor ground Crushed or ground - Mace: Neither crushed nor ground Crushed or ground - Cardamoms: Neither crushed nor ground Crushed or ground 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries: - Seeds of coriander: Neither crushed nor ground Crushed or ground - Seeds of cumin: Neither crushed nor ground Crushed or ground - Seeds of anise, badian, caraway or fennel; juniper berries: Neither chrushed nor ground -- Chrushed or ground For making broths Other 0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices: - Ginger: Neither crushed nor ground Crushed or ground Saffron Turmeric (curcuma) 0 - Other spices:

34 ad Mixtures referred to in Note 1 (b) to this Chapter Other ex1001 Wheat and meslin: - Durum wheat: Seed Other, subject to compliance with further definition of the Ministry of Finance - Other Seed ex Other --- Other, subject to compliance with further definition of the Ministry of Finance - Rye: Seed ex Other, subject to compliance with further definition of the Ministry of Finance - Barley: Seed ex Other, subject to compliance with further definition of the Ministry of Finance - Oats: Seed ex Other, subject to compliance with further definition of the Ministry of Finance Maize (corn): Seed Rice: -- Other, subject to compliance with further definition of the Ministry of Finance - Rice in the husk (paddy or rough): In retail packings of 5 kilos or less Other - Husked (brown) rice: In retail packings of 5 kilos or less Other

35 ad - Semi-milled or wholly milled rice, whether or not polished or glazed: In retail packings of 5 kilos or less Other - Broken rice: In retail packings of 5 kilos or less Other ex1007 Grain sorghum: Seed ex Other, subject to compliance with further definition of the Ministry of Finance Buckwheat, millet and canary seed; other cereals: - Buckwheat: -- Other, subject to compliance with further definition of the Ministry of Finance - Millet: Seed ex Other, subject to compliance with further definition of the Ministry of Finance - Canary seed: -- Other, subject to compliance with further definition of the Ministry of Finance - Fonio (Digitaria spp.): -- Other, subject to compliance with further definition of the Ministry of Finance - Quinoa (Chenopodium quinoa): -- Other, subject to compliance with further definition of the Ministry of Finance - Triticale: -- Other, subject to compliance with further definition of the Ministry of Finance - Other cereals: -- Other, subject to compliance with further definition of the Ministry of Finance Wheat or meslin flour: In retail packings of 5 kilos or less ex Other, subject to compliance with further definition of the Ministry of Finance Cereal flours other than of wheat or meslin: - Maize (corn) flour :