ANNEX III REFERRED TO IN ARTICLE 2.2 SCHEDULE ON TARIFF COMMITMENTS ON GOODS COMMITMENTS OF ICELAND ON GOODS ORIGINATING IN INDONESIA

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1 ANNEX III REFERRED TO IN ARTICLE 2.2 SCHEDULE ON TARIFF COMMITMENTS ON GOODS COMMITMENTS OF ICELAND ON GOODS ORIGINATING IN INDONESIA

2 ANNEX III REFERRED TO IN ARTICLE 2.2 SCHEDULE ON TARIFF COMMITMENTS ON GOODS COMMITMENTS OF ICELAND ON GOODS ORIGINATING IN INDONESIA The following terms and conditions shall apply to tariff commitments granted by Iceland in accordance with this Annex: (a) (b) (c) Iceland shall apply import duties on goods originating in Indonesia as set out in the Column Preferential duty, where the first sub-column indicates the ad valorem duty and the second sub-column indicates the specific duty in Icelandic Krona per kilogram (in ISK/kg). At the time of importation, the lower duty between the MFN rate and the applicable duty set out in this Annex shall prevail. The classification of goods shall be that set out in the respective tariff nomenclature of Iceland and in conformity with the Harmonised Commodity Description and Coding System (HS 2012). 1

3 Icelandic Customs Tariff Code in HS 2012 Description of Goods Category Duty Offered to Indonesia Ad valorem % Specific ISK/kg ISK/piece a 4b Chapter 1 Live animals Chapter 2 Meat and edible meat offal 0208 Other meat and edible meat offal, fresh, chilled or frozen Frozen whale meat Frozen whale products, n.e.s Fresh or chilled whale meat and other edible whale products Fresh, chilled or frozen meat and other products of walruses and sealions Fresh, chilled or frozen meat and edible offal of dolphins, porpoises, manatees and dugongs Meat of reptiles (including snakes and turtles), fresh, chilled or frozen Frogs legs Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 0409 Natural honey Natural honey 0410 Edible products of animal origin, not elsewhere specified or included Chapter 5 Products of animal origin, not elsewhere specified or included BAP/PAP 0 0 Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 0601 Bulbs, tubers, tuberous roots, corms, crowns and rhi-zomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading Chickcory roots, in growth Other flowering bulbs, tubers, rhizomes and the like, in growth or in flower 0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared Cut, dried flowers and the like 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, dried, dyed, bleached, impregnated or otherwise prepared Chapter 7 Edible vegetables and certain roots and tubers 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled Other fresh lettuce 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled 0709 Other vegetables, fresh or chilled Fresh aubergines (egg-plant) Other fresh peppers (of the genus capsicum or pimenta) Fresh sweet corn Fresh parsley Fresh vegetables n.e.s Vegetables (uncooked or cooked by steaming or boil-ing in water), frozen Frozen peas Frozen beans Other frozen leguminous vegetables Frozen sweet corn PAP 0 0 2

4 Frozen peppers imported between 1 November and 15 March Frozen peppers imported between 16 March and 31 October Frozen onion Other frozen vegetables 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 Olives, provisionally preserved, but unsuitable in that state for immediate consumption Onions, provisionally preserved, but unsuitable in that state for immediate consumption 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared Dried sweet corn, tomatoes and carrots, excluding mixtures of vegetables 0713 Dried leguminous vegetables, shelled, whether or not skinned or split 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith Fresh, dried or frozen manioc (cassava) Other fresh, dried or frozen roots and tubers Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons Chapter 9 Coffee, tea, maté and spices PAP 0 0 Chapter 10 Cereals 1001 Wheat and meslin Durum wheat seed Seed of wheat and muslin, other than durum wheat Wheat and muslin, other than durum wheat, for human consumption 1002 Rye Rye seed Rye for human consumption 1003 Barley Barley seed Barley for human consumption 1004 Oats Oat seed Oats for human consumption 1005 Maize (corn) 1006 Rice 1007 Grain sorghum Seed of grain sorghum Grain sorghum for human consumption 1008 Buckwheat, millet and canary seed; other cereals Buckwheat for human consumption Millet seed Millet for human consumption Canary seed for human consumption Fonio for human consumption Quinoa for human consumption Triticale for human consumption Cereals for human consumption, n.e.s. Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten 1101 Wheat or meslin flour 1102 Cereal flours other than of wheat or meslin Maice flour for animal fodder 3

5 Maize flour for human consumption Barley flour for human consumption Rice flour in <= 5 kg retail packings Rice flour in > 5 kg packings Rye flour in <= 5 kg retail packings Rye flour in > 5 kg retail packings Cereal flour for animal fodder, n.e.s Cereal flour for human consumption, n.e.s Cereal groats, meal and pellets Wheat groats and meal for animal fodder Wheat groats and meal for human consumption Kibbled maize for animal fodder Kibbled maize for human consumption Maize groats and meal for human consumption Other cereal groats and meal for human consumption Pellets groats and meal for human consumption 1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground Rolled or flaked oats in <= 5 kg retail packings Rolled or flaked oats for human consumption in > 5 kg packings Other rolled or flaked cereals for human consumption Hulled, pearled, sliced or kibbled oats in <= 5 kg retail packings Hulled, pearled, sliced or kibbled oats for human consumption in > 5 kg packings Hulled, pearled, sliced or kibbled maize for human consumption Other hulled, pearled, sliced or kibbled cereals for human consumption Whole, rolled, flaked or milled germ of cereals for animal fodder Whole, rolled, flaked or milled germ of cereals for human consumption 1105 Flour, meal, powder, flakes, granules and pellets of potatoes Potato meal or flour in <= 5 kg retail packings Other milled potatoes Other flaked potatoes and the like 1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter Malt, whether or not roasted 1108 Starches; inulin 1109 Wheat gluten, whether or not dried Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 1201 Soya beans, whether or not broken 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken 1204 Linseed, whether or not broken 1205 Rape or colza seeds, whether or not broken 1206 Sunflower seeds, whether or not broken 1207 Other oil seeds and oleaginous fruits, whether or not broken 1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard 1209 Seeds, fruit and spores, of a kind used for sowing 1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones 4

6 and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets Cereal straw and husks, ground, pressed or made into pellets, for human consumption Other cereal straws and husks for animal fodder BAP NPT NPT Other cereal straws and husks for human consumption 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets Chapter 13 Lac; gums, resins and other vegetable saps and extracts BAP/PAP 0 0 Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere PAP 0 0 Chapter 15 specified or included Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 1501 Pig fat (including lard) and poultry fat, other than that of heading or Bone fat and fats obtained from waste, for food preparations Bone fat and fats obtained from waste, other than for food preparations Other pig fat, for food preparations Other pig fat, other than for food preparations Other bone fats and fats obtained from wast, for food preparationse Other bone fats and fats obtained from wast, other than for food preparationse Poultry fat for food preparation, n.e.s Poultry fat, other than for food preparation, n.e.s Fats of bovine animals, sheep or goats, other than those of heading Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 1505 Wool grease and fatty substances derived therefrom (including lanolin) 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 1508 Ground-nut oil and its fractions, whether or not re-fined, but not chemically modified 1509 Olive oil and its fractions, whether or not refined, but not chemically modified 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading * Palm oil and its fractions, whether or not refined, but not chemically modified 1512 Sunflower-seed, safflower or cotton-seed oil and frac-tions thereof, whether or not refined, but not chemi-cally modified 1513 Coconut (copra), palm kernel or babassu oil and frac-tions thereof, whether or not refined, but not chemi-cally modified: Crude coconut oil for food preparations Other crude coconut oils Other coconut oils for food preparations Other coconut oils * Crude palm kernel or babassu oil for food preparations * Other crude palm kernel or babassu oil * Other palm kernel or babassu oil for food preparations * Other palm kernel or babassu oil 5

7 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified 1516 Animal or vegetable fats and oils and their fractions, partly or NAMA/ wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading Margarine, excluding liquid margarine, containing > 10% but <= 15% of PAP 0 88 milkfat Other margarine, excluding liquid margarine Mixtures of vegetable fats or oils containing more than 10 % but not PAP 0 88 more than 15 % of milkfat Edible mixtures of fluid soya-bean oil and cotton-seed oil Edible mixtures of other fluid vegetable oils Edible mixtures of animal or vegetable fats and oils for use as mould PAP 0 0 release preparations Other edible mixtures of oils and fats, vegetable and animal 1518 Animal or vegetable fats and oils and their fractions, boiled, PAP 0 0 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 this Chapter, not elsewhere specified or included 1520 Glycerol, crude; glycerol waters and glycerol lyes PAP Vegetable waxes (other than triglycerides), beeswax, other insect PAP 0 0 waxes and spermaceti, whether or not refined or coloured 1522 Degras; residues resulting from the treatment of fatty substances or PAP 0 0 animal or vegetable waxes Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 1603 Extracts and juices of meat, fish or crustaceans, mol-luscs or other BAP/ aquatic invertebrates 1604 Prepared or preserved fish; caviar and caviar substi-tutes prepared from fish eggs 1605 Crustaceans, molluscs and other aquatic inverte-brates, prepared or preserved Chapter 17 Sugars and sugar confectionery BAP/PAP 0 0 Chapter 18 Cocoa and cocoa preparations 1801 Cocoa beans, whole or broken, raw or roasted 1802 Cocoa shells, husks, skins and other cocoa waste 1803 Cocoa paste, whether or not defatted PAP Cocoa butter, fat and oil PAP Cocoa powder, not containing added sugar or other sweetening PAP 0 0 matter 1806 Chocolate and other food preparations containing cocoa Paste of nougat in blocks of 5 kg or more PAP Cocoa powder for chocolate desserts in packings >= 2 kg PAP Cocoa powder for making chocolate desserts, puddings, soups PAP Food containing cocoa and specially prepared for infants or for dietic PAP 0 0 purposes Easter eggs PAP 0 0 Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks products 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included 6

8 Infant food in retail packings PAP Crispbread mixtures and dough in <= 5 kg retail packings PAP Gingerbread mixtures and dough in <= 5 kg retail packings PAP Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 17 for sweet biscuits containing chocolate fondant and/or coated with chocolate Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 17 for gluten-free and protein-free sweet biscuits and cookies Mixtures and dough containing => 3% milk powder, milkfat and eggs, PAP 0 29 for gingerbread Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 10 for waffles and wafers, with added sugar or other sweetening substance Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 10 for waffles and wafers, without added sugar or other sweetening substance Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 15 for rusks, toasted bread and similar products Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 39 in breads with a filling made of butter or other milk products, e.g. garlic butter Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 5 for breads without filling Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 5 for unsweetened biscuits Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 0 for salted and savoury biscuits Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 33 for cakes and pastries, with added sugar or other sweetening substance Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 33 cakes and pastries without added sugar or other sweetening substance Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 97 for pies and pizzas containing meat Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 53 for pies and pizzas not containing meat Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 0 for any form of snacks Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 43 for bread products with added sugar or other sweetening substance n.e.s Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 43 for bread products n.e.s Mixtures and dough, containing => 3% milk powders, for the PAP 0 0 preparation of crispbread of heading Mixtures and doughs, containing => 3% milk powder, for the PAP 0 0 preparation of crispbread of heading Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for sweet biscuits and cookies containing chocolate fondant and/or coated with chocolate Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for gingerbread Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for waffles and wafers, with added sugar or other sweetening substance Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for rusks, toasted bread and similar products Mixtures and doughs containing < 3% milk powder, milkfat and eggs, in PAP 0 0 breads with a filling made of butter or other milk products, e.g. garlic butter Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for breads without filling Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for unsweetened biscuits Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for salted and savoury biscuits Mixtures and doughs containing < 3% milk powder, milkfat and eggs, for gluten-free and protein-free cakes and pastries, with added sugar or other sweetening substance PAP 0 0 7

9 Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for cakes and pastries n.e.s Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for pies, including pizza of heading Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for pies and pizzas not containing meat Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for any form of snacks Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for bread products with added sugar or other sweetening substance n.e.s Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for bread products n.e.s Substances for beverages made from dairy products, with less than 5% PAP 0 0 low-fat cocoa and with added sugar or other sweetening substances, in addition to other minor flavourings Unsweetened substances for beverages made from dairy products, with PAP 0 0 less than 5% low-fat cocoa in addition to other minor flavourings Other substances for beverages containing added sugar or other PAP 0 0 sweetening matter Unsweetened substances for beverages, not containing cocoa or dairy PAP 0 0 products Preparations of cereals, flour, starch or milk, with added sugar or other PAP 0 0 sweetening substances, n.e.s Unsweetened preparations of cereals, flour, starch or milk, n.e.s. PAP Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spa-ghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared Pasta containing eggs, not stuffed PAP Other unstuffed pasta PAP Pasta stuffed with fish and aquatic invertebrates (filling > 20%) Other pasta stuffed with fish and aquatic invertebrates Pasta stuffed with meat (filling > 20%) BAP Pasta stuffed with meat (filling > 3% but <= 20%) PAP Other pasta stuffed with meat Pasta stuffed with cheese (filling > 3%) PAP Other pasta stuffed with cheese Pasta stuffed with meat and cheese (filling > 20%) PAP Pasta stuffed with meat and cheese (filling >= 3% but < 20%) PAP Other pasta stuffed with meat and cheese Other stuffed pasta Other pasta stuffed with fish and aquatic invertebrates PAP Pasta stuffed with meat (filling > 3% bu t<= 20%) PAP Other pasta with meat PAP Other pasta with cheese (cheese > 3%) PAP Other pasta with cheese PAP Other pasta with meat and cheese (filling > 3% but <= 20%) PAP Other pasta with meat and cheese PAP Other pasta PAP Couscous with fish, crustaceans, molluscs and other aquatic PAP 0 0 invertebrates Couscous with meat (meat > 3% but <= 20%) PAP Other couscous with meat PAP Other couscous PAP Tapioca and substitutes therefor prepared from starch, in the form PAP 0 0 of flakes, grains, pearls, siftings or in similar forms 1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included 8

10 Snacks from swelled or roasted cereals or cereal products: PAP Breakfast cereals from swelled or roasted cereals or cereal products PAP 0 0 (cornflakes and the like) with > 10% added sugar Breakfast cereals from swelled or roasted cereals or cereal products PAP 0 0 (cornflakes and the like) with <= 10% added sugar Other foods made from swelled or roasted cereals or cereal products PAP Prepared foods obtained from unroasted cereals or a mixture of PAP 0 0 unroasted cereals or cereal products, based on swelled or roasted cereals or cereal products Other prepared foods obtained from unroasted cereals or a mixture of PAP 0 0 roasted and unroasted cereals or cereal products Prepared foods of bulgur wheat, containing meat (filling > 3% but <= PAP %) Other bulgur wheat, pre-cooked or otherwise prepared PAP Other cereals and the like mixed with meat (filling > 3% but <= 20%), PAP 0 42 pre-cooked or otherwise prepared Other cereals and the like, stuffed with meat, pre-cooked or otherwise PAP 0 0 prepared 1905 Bread, pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products Gingerbread and the like PAP Sweet biscuits, coated or covered with chocolate or with fondants PAP 0 0 containing chocolate Gluten-free and protein-free sweet biscuits specifically prepared for PAP 0 0 patients with allergy and metabolism disorders Other bread PAP Unsweetened, gluten-free and protein-free biscuits specifically prepared PAP 0 0 for patients with allergy and metabolism disorders Savoury and salted biscuits PAP Gluten-free and protein-free sweet cakes and pastries specifically PAP 0 0 prepared for patients with allergy and metabolism disorders Snacks PAP Bread products with added sugar or other sweetening substance, n.e.s. PAP Unsweetened bread products n.e.s. PAP 0 0 Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid Pickled cucumbers and gherkins Pickled sweet corn PAP Pickled yams, sweet potatoes and the like containing >= 5% starch Pickled onions Other pickled vegetables, fruit, nuts or plant parts 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic BAP/PAP 0 0 acid 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading Other frozen potatoes, prepared or preserved otherwise than by vinegar Frozen globe artichokes, prepared or preserved otherwise than by vinegar Frozen green or black olives, prepared or preserved otherwise than by vinegar Frozen green peas and beans, prepared or preserved otherwise than by vinegar Frozen preparations with a basis of flours of leguminous plants, prepared or preserved otherwise than by vinegar Other frozen vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar 9

11 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading Homogenised vegetables (baby food), not frozen, prepared or preserved otherwise than by vinegar Peas, not frozen, prepared or preserved otherwise than by vinegar, including conserved Shelled beans, not frozen, prepared or preserved otherwise than by vinegar, including conserved Other beans, not frozen, prepared or preserved otherwise than by vinegar, including conserved Asparagus, not frozen, prepared or preserved otherwise than by vinegar, including conserved Olives, not frozen, prepared or preserved otherwise than by vinegar, including conserved Sweet corn, not frozen, prepared or preserved otherwise than by vinegar, PAP 0 0 including conserved Bamboo shoots Other vegetables and mixtures of vegetables, not frozen, prepared or preserved otherwise than by vinegar 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, BAP/PAP 0 0 preserved by sugar (drained, glacé or crystallised) Frozen sweet corn Frozen Asparagus Other frozen vegetables, nuts and the like Sweet corn, preserved by sugar PAP Aspargus, preserved by sugar Peppers, preserved by sugar Other vegetables, nuts and the like, preserved by sugar Other preserved foodstuffs, nuts, fruit peel and the like 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut PAP 0 0 pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter: 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or BAP/PAP 0 0 preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. Chapter 21 Miscellaneous edible preparations 2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Extracts, essences or concentrates of coffee PAP Other extracts, essences or concentrates with a basis of coffee PAP Other extracts, essences or concentrates of tea or maté PAP Other roasted coffee substitutes, other than roasted chicory and extracts, PAP 0 0 essences or concentrates thereof Roasted chicory and extracts, essences or concentrates thereof PAP Yeasts (active or inactive); other single-cell micro-organisms, dead PAP 0 0 (but not including vaccines of heading 3002); prepared baking powders 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard Soya sauce PAP Tomato ketchup and other tomato sauces PAP Mustard containing > 5% sugar PAP Other mustard flour and prepared mustards PAP Vegetable sauces with a basis of flour, starch or malt extract PAP Liquid mango chutney PAP Vegetable sauces containing > 20% meat PAP

12 Other vegetable sauces containing meat PAP Vegetable sauces with added sugar or other sweetening substance, n.e.s. PAP Unsweetened vegetable sauces n.e.s. PAP Soups and broths and preparations therefor; homo-genised composite food preparations Preparations of vegetable soups with a basis of flour, meal, starch or PAP 0 0 malt extract Other soup powder in >=5 kg packings PAP Other soups and preparations therefore PAP Other soups and broths and preparations therefore PAP Other homogenised foods PAP Food preparations not elsewhere specified or included Protein concentrates and textured protein substances PAP Fruit juice, unfermented and not containing sugar, prepared otherwise PAP 0 0 than stated in 2009 in >= 50 kg containers Fruit juice, unfermented with added sugar or other sweetening PAP 0 0 substance, prepared otherwise than stated in 2009 in => 50 kg containers Fruit juices prepared otherwise than stated in 2009 in < 50 kg containers PAP Flavoured or coloured syrup for making beverages Mixtures of plants and plant parts to make plant broths and teas PAP Preparations for making beverages for infants and for dietetic purposes PAP Prepared substances for beverages containing proteins and/or vitamins, PAP 0 0 minerals and the like together with flavouring matter Prepared substances for beverages of ginseng extract mixed with PAP 0 0 glucose, lactose or other ingredients Non-alcoholic concentrates, without added sugar or other sweetening PAP 0 0 substance, for the manufacture of beverages Non-alcoholic concentrates, with added sugar, for the manufacture of PAP 0 0 beverages Non-alcoholic concentrates, with added sweetening substance, for the PAP 0 0 manufacture of beverages Alcoholic preparations with an alcoholic strength of > 0.5% and <= PAP % for making beverages Alcoholic preparations with an alcoholic strength of > 2.25% and <= PAP % for making beverages Alcoholic preparations with an alcoholic strength of > 15% and <= 22% PAP 0 0 for making beverages Alcoholic preparations with an alcoholic strength of > 22% and <= 32% PAP 0 0 for making beverages Alcoholic preparations with an alcoholic strength of > 32% and <= 40% PAP 0 0 for making beverages Alcoholic preparations with an alcoholic strength of > 40% and <= 50% PAP 0 0 for making beverages Alcoholic preparations with an alcoholic strength of > 50% and <= 60% PAP 0 0 for making beverages Other alcoholic preparations for makin beverages PAP Other substances for making beverages PAP Powder for making desserts, not containing milk powder, egg whites or PAP 0 0 egg yolks in <= 5 kg retail packings Powder for making desserts, not containing milk powder, egg whites or PAP 0 0 egg yolks in other packings Mixtures of chemical substances and foods, such as saccharin and PAP 0 0 lactose used as sweetening matter Stewed fruits PAP Flavoured or coloured sugar syrups PAP Fish liver oil capsules and other vitamins, n.e.s. PAP Food supplements, n.e.s. PAP Vegetarian cream PAP Vegetarian cheese PAP Chewing gum containing neither sugar nor cocoa PAP Other candy containing neither sugar nor cocoa PAP

13 Other foods, n.e.s. PAP 0 0 Chapter 22 Beverages, spirits and vinegar BAP/PAP 0 0 Chapter 23 Residues and waste from the food industries; prepared animal fodder 2301 Flours, meals and pellets, of meat or meat offal, of fish or of BAP/ crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manu-facture, brewing or distilling dregs and waste, whether or not in the form of pellets 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or Wine lees; argol 2308 Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not else-where specified or included 2309 Preparations of a kind used in animal feeding Dog or cat food in retail packings Premixes prepared for animal fodder Fish silage Chapter 24 Tobacco and manufactured tobacco substitutes BAP/PAP 0 0 Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement Chapter 26 Ores, slag and ash Chapter 27 Chapter 28 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Inorganic chemicals; organic or inorganic compounds ofprecious metals, of rare-earth metals, of radioactive elements or of isotopes Chapter 29 Organic chemicals Chapter 30 Pharmaceutical products Chapter 31 Fertilisers Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations 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 Chapter 35 Albuminoidal substances; modified starches; glues; enzymes Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations Chapter 37 Photographic or cinematographic goods Chapter 38 Miscellaneous chemical products Chapter 39 Plastics and articles thereof Chapter 40 Rubber and articles thereof 12

14 Chapter 41 Raw hides and skins (other than furskins) and leather Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) Chapter 43 Furskins and artificial fur; manufactures thereof Chapter 44 Wood and articles of wood; wood charcoal Chapter 45 Cork and articles of cork Chapter 46 Chapter 47 Chapter 48 Chapter 49 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard Paper and paperboard; articles of paper pulp, of paper or of paperboard Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans Chapter 50 Silk Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric Chapter 52 Cotton Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn Chapter 54 Man-made filaments; strip and the like of man-made textile materials Chapter 55 Man-made staple fibres Chapter 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof Chapter 57 Carpets and other textile floor coverings Chapter 58 Chapter 59 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use Chapter 60 Knitted or crocheted fabrics Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted Chapter 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags Chapter 64 Footwear, gaiters and the like; parts of such articles Chapter 65 Headgear and parts thereof Chapter 66 Chapter 67 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, ridingcrops and parts thereof Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials Chapter 69 Ceramic products Chapter 70 Glass and glassware Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin Chapter 72 Iron and steel Chapter 73 Articles of iron or steel Chapter 74 Copper and articles thereof 13

15 Chapter 75 Nickel and articles thereof Chapter 76 Aluminium and articles thereof Chapter 78 Lead and articles thereof Chapter 79 Zinc and articles thereof Chapter 80 Tin and articles thereof Chapter 81 Other base metals; cermets; articles thereof Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal Chapter 83 Miscellaneous articles of base metal Chapter 84 Chapter 85 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 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 Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof Chapter 88 Aircraft, spacecraft, and parts thereof Chapter 89 Ships, boats and floating structures Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof Chapter 91 Clocks and watches and parts thereof Chapter 92 Musical instruments; parts and accessories of such articles Chapter 93 Arms and ammunition; parts and accessories thereof Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings Chapter 95 Toys, games and sports requisites; parts and accessories thereof Chapter 96 Miscellaneous manufactured articles Chapter 97 Works of art, collectors pieces and antiques * Products of HS heading and imported into Iceland under the Agreement shall meet the sustainability objectives as set out in Article 8.10 (Sustainability Management of the Vegetable Oils Sector and Associated Trade) of the Agreement. 14

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