12147/16 MN/JGC/sr DGC 2A

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1 Council of the European Union Brussels, 7 October 2016 (OR. en) 12147/16 WTO 250 AELE 67 ISL 46 AGRI 478 LEGISLATIVE ACTS AND OTHER INSTRUMENTS Subject: Agreement in the form of an Exchange of Letters between the European Union and Iceland concerning additional trade preferences in agricultural products 12147/16 MN/JGC/sr DGC 2A EN

2 AGREEMENT IN THE FORM OF AN EXCHANGE OF LETTERS BETWEEN THE EUROPEAN UNION AND ICELAND CONCERNING ADDITIONAL TRADE PREFERENCES IN AGRICULTURAL PRODUCTS EL/EU/IS/en 1

3 A. Letter from the European Union Sir, I have the honour to refer to the bilateral agricultural trade negotiations between the European Union and Iceland (the Parties) that were concluded on 17 September A new round of agricultural trade negotiations between the European Commission and Iceland was undertaken on the basis of Article 19 of the Agreement on the European Economic Area with the aim to further the progressive liberalisation of agricultural trade between the Parties on a preferential, reciprocal and mutually beneficial basis. The negotiations were carried out on an orderly basis, with due consideration given to developments in the Parties' respective agricultural policies, including developments in bilateral trade and trade conditions with other trading partners. I hereby confirm that the results of the negotiations were as follows: (1) Iceland undertakes to grant duty-free access to products originating in the European Union, listed in Annex I. (2) Iceland undertakes to provide duty free quotas for products originating in the European Union, as specified and listed in Annex II. (3) Iceland undertakes to reduce import duties on products originating in the European Union, listed in Annex III. (4) The European Union undertakes to grant duty-free access to products originating in Iceland, listed in Annex IV. EL1/EU/IS/en 1

4 (5) The European Union undertakes to provide duty free quotas for products originating in Iceland, as specified and listed in Annex V. (6) The tariff codes set out in Annexes I to V are the tariff codes that apply to the Parties on 1 January (7) These bilateral concessions replace and consolidate all existing bilateral concessions in agricultural products that are currently in force, by virtue of Article 19 of the Agreement on the European Economic Area. (8) Protocol 3 to the Agreement between the European Economic Community and Iceland, as amended by Decision No 2/2005 of the EC-Iceland Joint Committee concerning the definition of the concept of "originating products" and methods of administrative cooperation 1, shall apply mutatis mutandis to the products mentioned in Annexes I to V. (9) The Parties agree to ensure that the benefits, which they grant each other, will not be jeopardised by other restrictive import measures. (10) The Parties agree to ensure that tariff quotas will be managed in such a way that imports may take place regularly and that the quantities agreed for import can effectively be imported. 1 Decision No 2/2005 of the EC-Iceland Joint Committee of 22 December 2005 amending Protocol 3 to the Agreement, concerning the definition of the concept of "originating products" and methods of administrative cooperation (OJ L 131, , p. 1). EL1/EU/IS/en 2

5 (11) The Parties agree to promote trade in eco-friendly products and products with a geographical indication. In order to strengthen the protection of geographical indications in the territories of both Parties, an agreement on geographical indications was negotiated in parallel to this Agreement. (12) The Parties agree to exchange at regular interval information on traded products, tariff quota management, price quotations and any useful information concerning the respective domestic markets and the implementation of this Agreement. (13) Consultations will be held at the request of either Party on any question on the implementation of this Agreement. If difficulties arise in the implementation of this Agreement, these consultations will be held as promptly as possible, with a view to adopting appropriate corrective measures. (14) The first consultations relating to this Agreement will be held before implementing arrangements are put in place. This is to facilitate the smooth implementation of this Agreement. (15) This Agreement shall enter into force on the first day of the seventh month following the date on which the Parties have notified each other that the required internal procedures have been completed. If this date is before the date of the entry into force of the Agreement between the European Union and Iceland on the protection of geographical indications for agricultural products and foodstuffs, done at Brussels on day of in the year., this Agreement shall only enter into force on the same date as the latter. Where necessary, tariff quotas will be opened on a pro-rata basis. EL1/EU/IS/en 3

6 (16) The Parties agree to resume bilateral negotiations under Article 19 of the Agreement on the European Economic Area in two years' time with particular consideration given to the outcome of the WTO negotiation process in agriculture. I have the honour to confirm that the European Union is in agreement with the contents of this letter. I should be obliged if you would confirm that the Government of Iceland is in agreement with the above. Please accept, Sir, the assurance of my highest consideration. Done at Brussels, For the European Union EL1/EU/IS/en 4

7 ANNEX I Iceland will grant duty-free access for the following products originating in the European Union: Icelandic Customs Product description %/kr.kg Tariff Code 0101 Live horses, asses, mules and hinnies: - Horses: Pure-bred breeding animals -- Other: Riding horses Other Asses Other 0102 Live bovine animals: - Cattle: Pure-bred breeding animals Other: Buffalo: Pure-bred breeding animals Other Other: 0103 Live Swine: Pure-bred breeding animals - Other: Weighing less than 50 kg Weighing 50 kg or more EL1/EU/IS/Annex I/en 1

8 Icelandic Customs Tariff Code 0104 Live sheep and goats: Product description %/kr.kg Sheep Goats 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls: - Weighing not more than 185 g: Fowls of the species Gallus domesticus Turkeys Ducks Geese Guinea fowls - Other: Fowls of the species Gallus domesticus Other 0106 Other live animals: - Mammals: Primates 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) Camels and other camelids (Camelidae) Rabbits and hares -- Other: Minks Foxes Other Reptiles (including snakes and turtles) EL1/EU/IS/Annex I/en 2

9 Icelandic Customs Tariff Code - Birds: Product description %/kr.kg Birds of prey Psittaciformes (including parrots, parakeets, macaws and cockatoos) Ostriches: emus (Dromaius novaehollandiae) Other - Other: - Insects: Bees Other Other ex 0208 Other meat and edible meat offal, fresh, chilled or frozen: Of primates Sea lions and walruses Other Of reptiles (including snakes and turtles) Of camels and other camelids (Camelidae) Pigeons Pheasants Ptarmigans, frozen Deer Boneless reindeer meat, frozen -- Reindeer meat with bone, frozen: Carcasses and half-carcasses Other Frog's legs Other EL1/EU/IS/Annex I/en 3

10 Icelandic Customs Tariff Code Product description 0209 Pig fat free of lean meat and poultry fat (not rendered), fresh, chilled, frozen, salted, in brine, dried or smoked %/kr.kg Of pigs Other ex 0210 Meat and edible meat offal, salted, in brine dried or smoked; edible flours and meals of meat or meat offal: - Other, including edible flours and meals of meat or meat offal: Of primates -- Of whales, dolphins and porpoises (mammals of the order Catacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) Whale meat, salted Meat of seals, sea lions and walruses Other Of reptiles (including snakes and turtles) -- Other Poultry liver, dried or smoked ex 0407 Birds' eggs, in shell, fresh, preserved or cooked: - Fertilised eggs for incubation: Of fowls of the species Gallus domesticus Other Natural honey Edible products of animal origin, not elsewhere specified or included EL1/EU/IS/Annex I/en 4

11 Icelandic Customs Tariff Code Product description 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof: %/kr.kg Guts, salted and dressed Guts, salted but not dressed Other 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or de gelatinised; powder and waste of these products: Ossein and bones treated with acid Other 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 and 3, unfit for human consumption: Bovine semen --- Other Fit for human consumption Other -- Other Animal blood Fit for human consumption Horse semen Ram semen Human semen Other 0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No 1212: - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant: Hyacinths EL1/EU/IS/Annex I/en 5

12 Icelandic Customs Tariff Code Product description %/kr.kg Narcissi Tulips Gladioli Other - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots: -- Chicory plants and roots: Chicory plants Chicory roots -- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower: --- Potted plants in growth: Hyacinths Narcissi Tulips Gladioli Orchids Other --- Potted plants in flower: Hyacinths Narcissi Tulips Gladioli Orchids Other Other EL1/EU/IS/Annex I/en 6

13 Icelandic Customs Tariff Code ex 0602 Product description Other live plants (including their roots), cuttings and slips; mushroom spawn: %/kr.kg Unrooted cuttings and slips Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts Rhododendrons and azaleas, grafted or not - Roses, grafted or not: In retail packings Other - Other: Mushroom spawn Pineapple trees Vegetable plants and strawberry plants -- Other: --- Outdoor plants: ---- Trees, shrubs and bushes: Forest trees Other: Slips, rooted, and young growth Other ---- Other outdoor plants: Perennial plantlike plants Other --- Indoor plants: ---- Slips, rooted, and young growth, excluding cacti: For continued cultivation in nurseries for not less than two months Other EL1/EU/IS/Annex I/en 7

14 Icelandic Customs Tariff Code Product description ---- Flowering plants with buds or flowers, excluding cacti: %/kr.kg Other ---- Other: Other ex 0603 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 Orchids -- Other: 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 and Symphoricarpos Forsythia (páskagreinar) --- Spider flowers, flamingo flowers or tail flowers, wonder flowers or chincher chee and bird of paradise: Imported from 1 December to 30 April Other ex 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 EL1/EU/IS/Annex I/en 8

15 Icelandic Customs Tariff Code Product description %/kr.kg Lichens Christmas trees, without roots Christmas tree branches Other - Other: Reindeer moss (Cladonia rangiferina) and other mosses, dried, dyed, impregnated or otherwise prepared Lichens Other ex 0701 Potatoes, fresh or chilled: - Other: Baking potatoes, 65 mm or larger 0702 Tomatoes, fresh or chilled: Imported from 1 November to 15 March Imported at other time 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled: - Onions and shallots: Onions Shallots Garlic - Leeks and other alliaceous vegetables: Leeks (Alliun porrum) Other ex 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled: Brussels sprouts EL1/EU/IS/Annex I/en 9

16 Icelandic Customs Tariff Code - Other: Product description %/kr.kg Curly kale (Brassica oleracea acephala) Other 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 Importation at other time --- Other: Imported from 1 November to 15 March Imported at other time Other - Chicory: Witloof chicory (Cichorium intybus var. foliosum) Other ex 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled: Other 0707 Cucumbers and gherkins, fresh or chilled: - Imported from 1 November to 15 March: Cucumbers Gherkins - Imported at other time: Cucumbers Gherkins EL1/EU/IS/Annex I/en 10

17 Icelandic Customs Tariff Code Product description 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled: %/kr.kg Peas (Pisum sativum) Beans (Vigna spp., Phaseolus spp.) Other leguminous vegetables ex 0709 Other vegetables, fresh or chilled: Asparagus Aubergines (eggplants) -- Other: Truffles Other - Fruits of the genus Capsicum or of the genus Pimenta: Pimento -- Peppers: Imported from 1 November to 15 March --- Imported at other dates: Green peppers Other peppers Other Spinach, New Zealand spinach and orache spinach (garden spinach) - Other: Globe artichokes Olives -- Pumpkins, squash and gourds (Cucurbita spp.): Squash Other -- Other: Sweet corn EL1/EU/IS/Annex I/en 11

18 Icelandic Customs Tariff Code Product description %/kr.kg Parsley (percille) Other ex 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen: - Leguminous vegetables, shelled or unshelled: Peas (Pisum sativum) Beans (Vigna spp., Phaseolus spp.) Other Spinach, New Zealand spinach and orache spinach (garden spinach) - Other vegetables: -- Peppers: Imported from 1 November to 15 March Imported at other times Onions Other Mixtures of vegetables 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: Olives Cucumbers and gherkins - Mushrooms and truffles: Mushrooms of the genus Agaricus Other - Other vegetables; mixtures of vegetables: Potatoes Onions Other EL1/EU/IS/Annex I/en 12

19 Icelandic Customs Tariff Code Product description 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared: %/kr.kg Onions - 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 - Other vegetables; mixtures of vegetables: Sweet corn, tomatoes and carrots, excluding mixtures of vegetables Potatoes, whether or not cut or sliced, but not further prepared Other 0713 Dried leguminous vegetables, shelled, whether or not skinned or split: Peas (Pisum sativum) Chickpeas (garbanzos) - Beans (Vigna spp., Phaseolus spp.): 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 EL1/EU/IS/Annex I/en 13

20 Icelandic Customs Tariff Code Product description Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) %/kr.kg 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 0801 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 - Cashew nuts: In shell Shelled 0802 Other nuts, fresh or dried, whether or not shelled or peeled: - Almonds: In shell Shelled EL1/EU/IS/Annex I/en 14

21 Icelandic Customs Tariff Code Product description - Hazelnuts or filberts (Corylus spp.): %/kr.kg 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.) Areca nuts Other 0803 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 EL1/EU/IS/Annex I/en 15

22 Icelandic Customs Tariff Code Product description %/kr.kg Avocados Guavas, mangoes and mangosteens 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 EL1/EU/IS/Annex I/en 16

23 Icelandic Customs Tariff Code Product description 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh: %/kr.kg Apricots - Cherries Sour cherries (Prunus cerasus) Other Peaches, including nectarines Plums and sloes 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 Kiwifruit Durians Persimmons Other 0811 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 EL1/EU/IS/Annex I/en 17

24 Icelandic Customs Tariff Code - Other: Product description %/kr.kg 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 0801 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 Maté 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: EL1/EU/IS/Annex I/en 18

25 Icelandic Customs Tariff Code -- Dried neither crushed nor ground: Product description %/kr.kg Sweet peppers Other Crushed or ground 0905 Vanilla Neither crushed nor ground Crushed or ground 0906 Cinnamon and cinnamon-tree flowers: - Neither crushed nor ground: Cinnamon (Cinnamomum zeylanicum Blume) Other Crushed or ground 0907 Cloves (whole fruit, cloves and stems): 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: EL1/EU/IS/Annex I/en 19

26 Icelandic Customs Tariff Code - Seeds of coriander: Product description %/kr.kg 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 crushed nor ground -- Crushed 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) - Other spices: Mixtures referred to in Note 1 (b) to this Chapter Other 1001 Wheat and meslin: - Durum wheat: Seed -- Other: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance EL1/EU/IS/Annex I/en 20

27 Icelandic Customs Tariff Code - Other Product description %/kr.kg Seed -- Other For feed purposes Other, subject to compliance with further definition of the Ministry of Finance Rye: Seed -- Other: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance Barley: Seed - Other: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance Oats: Seed - Other: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance 1005 Maize (corn): Seed - Other: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance EL1/EU/IS/Annex I/en 21

28 Icelandic Customs Tariff Code 1006 Rice: - Rice in the husk (paddy or rough): Product description %/kr.kg In retail packings of 5 kg or less Other - Husked (brown) rice: In retail packings of 5 kg or less Other - Semi-milled or wholly milled rice, whether or not polished or glazed: In retail packings of 5 kg or less Other - Broken rice: In retail packings of 5 kg or less Other 1007 Grain sorghum: Seed - Other: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance 1008 Buckwheat, millet and canary seed; other cereals: - Buckwheat: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance - Millet: Seed -- Other: For feed purposes EL1/EU/IS/Annex I/en 22

29 Icelandic Customs Tariff Code Product description Other, subject to compliance with further definition of the Ministry of Finance - Canary seed: %/kr.kg For feed purposes Other, subject to compliance with further definition of the Ministry of Finance - Fonio (Digitaria spp.): For feed purposes Other, subject to compliance with further definition of the Ministry of Finance - Quinoa (Chenopodium quinoa): For feed purposes Other, subject to compliance with further definition of the Ministry of Finance - Triticale: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance - Other cereals: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance 1101 Wheat or meslin flour: In retail packings of 5 kg or less - Other: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance 1102 Cereal flours other than of wheat or meslin: EL1/EU/IS/Annex I/en 23

30 Icelandic Customs Tariff Code - Maize (corn) flour: Product description %/kr.kg For feed purposes Other, subject to compliance with further definition of the Ministry of Finance - Other: --Of barley: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance -- Rice flour: In retail packings of 5 kg or less Other -- Rye flour: In retail packings of 5 kg or less Other -- Other: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance 1103 Cereal groats, meal and pellets: - Groats and meal: -- Of wheat: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance -- Of maize (corn): --- Cereal groats: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance EL1/EU/IS/Annex I/en 24

31 Icelandic Customs Tariff Code --- Other: Product description %/kr.kg For feed purposes Other, subject to compliance with further definition of the Ministry of Finance -- Of other cereals: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance - Pellets: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance 1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading No 1006; germ of cereals, whole, rolled, flaked or ground: - Rolled or flaked grains: -- Of oats: In retail packings of 5 kg or less --- Other: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance -- Of other cereals: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance - Other worked grains (for example, hulled, pearled, sliced or kibbled): -- Of oats: In retail packings of 5 kg or less EL1/EU/IS/Annex I/en 25

32 Icelandic Customs Tariff Code --- Other: Product description %/kr.kg For feed purposes Other, subject to compliance with further definition of the Ministry of Finance -- Of maize (corn): For feed purposes Other, subject to compliance with further definition of the Ministry of Finance -- Of other cereals: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance - Germ of cereals, whole, rolled, flaked or ground: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance 1105 Flour, meal and flakes of potatoes: - Flour and meal: In retail packings of 5 kg or less Other - Flakes, granules and pellets: For feed purpose Other 1106 Flour and meal of the dried leguminous vegetables of heading No 0713, of sago or of roots or tubers of heading No 0714; flour, meal and powder of the products of Chapter 8: Of the dried leguminous vegetables of heading Of sago, roots or tubers of heading No 0714: Meal of manioc for animal feeding EL1/EU/IS/Annex I/en 26

33 Icelandic Customs Tariff Code Product description %/kr.kg Other Of the products of Chapter Malt, whether or not roasted: Not roasted Roasted 1108 Starches; inulin: - Starches: -- Wheat starch: In retail packings of 5 kg or less Other -- Maize (corn) starch: In retail packings of 5 kg or less Others -- Potato starch: For feed purpose Other -- Manioc (cassava) starch: In retail packings of 5 kg or less Other -- Other starches: In retail packings of 5 kg or less Other - Inulin: In retail packings of 5 kg or less Other Wheat gluten, whether or not dried 1201 Soya beans, whether or not broken Seeds EL1/EU/IS/Annex I/en 27

34 Icelandic Customs Tariff Code Product description %/kr.kg Other 1202 Ground nuts, not roasted or otherwise cooked, whether or not shelled or broken: Seeds - Other: In shell Shelled, whether or not broken Copra Linseed, whether or not broken 1205 Rape or colza seeds, whether or not broken: Low erucic acid rape or colza seeds Other Sunflower seeds, whether or not broken 1207 Other oil seeds and oleaginous fruits, whether or not broken: Palm nuts and kernels - Cotton seeds: Seed Other: Castor oil seeds Sesamum seeds Mustard seeds Safflower (Carthamus tinctorius) seeds Melon seeds - Other: Poppy seeds Other EL1/EU/IS/Annex I/en 28

35 Icelandic Customs Tariff Code Product description 1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard: %/kr.kg Of soya beans Other 1209 Seeds, fruit and spores, of a kind used for sowing: - Sugar beet seed: In packings of 10 kg or more Other -- Lucerne (alfalfa) seed: In packings of 10 kg or more Other -- Clover (Trifolium spp.) seed: In packings of 10 kg or more Other -- Fescue seed: In packings of 10 kg or more Other -- Kentucky blue grass (Poa pratensis L.) seed: In packings of 10 kg or more Other -- Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed: In packings of 10 kg or more Other -- Other: Other grass seeds in packings 10 kg or more Other EL1/EU/IS/Annex I/en 29

36 Icelandic Customs Tariff Code Product description %/kr.kg Seeds of herbaceous plants cultivated principally for their flowers - Other: Vegetable seeds Mushroom spores Other 1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin: Hop cones, neither ground nor powdered nor in the form of pellets Hop cones, 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: Ginseng roots Coca leaf Poppy straw - Other: For making broths Basil, borage, all species of mints, rosemary, rue, sage and wormwood Other 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or dried, whether or not ground; fruit stones 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: EL1/EU/IS/Annex I/en 30

37 Icelandic Customs Tariff Code - Seaweeds and other algae: -- For human consumption: Product description Used primarily in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, ground or powdered %/kr.kg Other -- Other: Used primarily in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, ground or powdered Other: - Other: Sugar beet Locust beans (carob) Sugar cane Chicory roots Other 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed, or in the form of pellets: - Ground, pressed or in the form of pellets: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance - Other: For feed purposes Other, subject to compliance with further definition of the Ministry of Finance EL1/EU/IS/Annex I/en 31

38 Icelandic Customs Tariff Code Product description 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: %/kr.kg Lucerne (alfalfa) meal and pellets Other 1301 Lac; natural gums, resins, gum-resins and balsams: Gum Arabic - Other: For food preparations Other ex 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar -agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: - Vegetable saps and extracts: Opium 1501 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: - Lard: For food preparations Other - Other pig fat: -- Bone fat and fats obtained from waste: For food preparations Other -- Other: For food preparations Other EL1/EU/IS/Annex I/en 32

39 Icelandic Customs Tariff Code - Other: Product description -- Bone fat and fats obtained from waste %/kr.kg For food preparations Other -- Other: For food preparations Other 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503: - Tallow: For food preparations Other - Other: -- Bone fat and fats obtained from waste For food preparations Other -- Other: For food preparations Other 1503 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared: For food preparations Other 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: Animal oils and their fractions Other EL1/EU/IS/Annex I/en 33

40 Icelandic Customs Tariff Code Product description 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified: - Crude oil, whether or not degummed: %/kr.kg For food preparations Other - Other: For food preparations Other 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified: - Crude oil: For food preparations Other - Other: For food preparations Other 1509 Olive oil and its fractions, whether or not refined, but not chemically modified: - Virgin: For food preparations Other - Other: For food preparations Other 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 No 1509: For food preparations EL1/EU/IS/Annex I/en 34

41 Icelandic Customs Tariff Code Product description %/kr.kg Other 1511 Palm oil and its fractions, whether or not refined, but not chemically modified: - Crude oil: For food preparations Other - Other: For food preparations Other 1512 Sunflower-seed, safflower or cotton-seed oil and their fractions, whether or not refined, but not chemically modified: - Sunflower-seed or safflower oil and their fractions: -- Crude oil: For food preparations Other -- Other: For food preparations Other - Cotton-seed oil and its fractions: -- Crude oil, whether or not gossypol has been removed: For food preparations Other -- Other: For food preparations Other EL1/EU/IS/Annex I/en 35

42 Icelandic Customs Tariff Code Product description 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified: - Coconut (copra) oil and its fractions: -- Crude oil: %/kr.kg For food preparations Other -- Other: For food preparations Other - Palm kernel or babassu oil and fractions thereof: -- Crude oil: For food preparations Other -- Other: For food preparations Other 1514 Rape, colza or mustard oil and their fractions whether or not refined, but not chemically modified: - Low erucic acid rape or colza oil and its fractions: -- Crude oil: For food preparations Other -- Other: For food preparations Other EL1/EU/IS/Annex I/en 36

43 Icelandic Customs Tariff Code - Other: -- Crude oil: Product description %/kr.kg For food preparations Other -- Other: For food preparations Other 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: - Linseed oil and its fractions: Crude oil Other - Maize (corn) oil and its fractions: -- Crude oil: For food preparations Other -- Other: For food preparations Other Castor oil and its fractions - Sesame oil and its fractions: For food preparations Other - Other: For food preparations Other EL1/EU/IS/Annex I/en 37

44 Icelandic Customs Tariff Code Product description 1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, reesterified or elaidinised, whether or not refined, but not further prepared: - Animal fats and oils and their fractions: %/kr.kg Other animal fats and oils, reesterified Other - Vegetable fats and oils and their fractions: Soya-bean oil Cotton-seed oil ex Hydrogenated oils (having the character of waxes, for example opal wax), other than opal wax Other ex 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 No 1516: - Margarine, excluding liquid margarine: Other - Other: Containing 10 % or less by weight of milk fat Edible mixtures of fluid soya-bean oil and cotton-seed oil Edible mixture of other fluid vegetable oils Other EL1/EU/IS/Annex I/en 38

45 Icelandic Customs Tariff Code ex ex 1603 Product description 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 No 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, other than linoxyn Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates: %/kr.kg Other 1701 Cane or beet sugar and chemically pure sucrose in solid form: - Raw sugar not containing added flavouring or colouring matter: Beet sugar Cane sugar specified in subheading Note 2 to this Chapter Other beet sugar - Other: -- Containing added flavouring or colouring matter: Cube sugar in retail packings of 5 kg or less Cube sugar in other packings Granulated sugar in retail packings of 5 kg or less Granulated sugar in other packings Soft brown sugar Castor sugar Candy sugar Other EL1/EU/IS/Annex I/en 39

46 Icelandic Customs Tariff Code -- Other: Product description %/kr.kg Cube sugar in retail packings of 5 kg or less Cube sugar in other packings Granulated sugar in retail packings of 5 kg or less Granulated sugar in other packings Soft brown sugar Castor sugar Candy sugar Other ex 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: - Lactose and lactose syrup: Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter Other Maple sugar and maple syrup - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose: Glucose, not containing added flavouring or colouring matter Syrup Other - Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar: Glucose, not containing added flavouring or colouring matter EL1/EU/IS/Annex I/en 40

47 Icelandic Customs Tariff Code Product description %/kr.kg Syrup Other Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose: Artificial honey, also whether or not mixed with natural honey Syrup Caramel Other 1703 Molasses resulting from the extraction or refining of sugar: - Cane molasses: For animal food Flavoured or coloured Other - Other: For animal fodder Other Cocoa beans, whole or broken, raw or roasted Cocoa shells, husks, skins and other cocoa waste ex 2001 Vegetable, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: Cucumbers and gherkins - Other: Onion ex Other, other than palm hearts EL1/EU/IS/Annex I/en 41

48 Icelandic Customs Tariff Code Product description 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid: %/kr.kg Tomatoes, whole or in pieces 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid: Mushrooms of the genus Agaricus Other ex 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen: - Other vegetables and mixtures of vegetables: Globe artichokes Green or black olives Green peas and beans Preparations with a basis of flours of leguminous plants Other ex 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen: Homogenised vegetables Peas (Pisum sativum) - Beans (Vigna spp., Phaseolus spp.): Beans, shelled Other Asparagus Olives - Other vegetables and mixtures of vegetables: Bamboo shoots EL1/EU/IS/Annex I/en 42

49 Icelandic Customs Tariff Code -- Other: Product description %/kr.kg Other ex 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) - Frozen vegetables: Asparagus Other - Other vegetables: Asparagus Pimento Other Other ex 2008 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: - Nuts, ground-nuts and other seeds, whether or not mixed together: ex Ground-nuts, other than peanut butter, other than roasted Other, including mixtures - Pineapples: Pineapples soups and porridge Other - Citrus fruit: Citrus fruit soups and porridge Other - Pears: Pear soups and porridge Other EL1/EU/IS/Annex I/en 43

50 Icelandic Customs Tariff Code - Apricot Product description %/kr.kg Apricots soups and porridge Other - Cherries: Cherry soups and porridge Other - Peaches, including nectarines: Peach soups and porridge Other - Strawberries: Strawberry soups and porridge Other - Other, including mixtures other than those of subheading : Soups and porridge of fruit Other -- Mixtures: Soups and porridge of fruit Other -- Other: Soups and porridge of fruit Other 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: - Orange juice: -- Frozen: Unfermented and not containing sugar, in containers of 50 kg or more EL1/EU/IS/Annex I/en 44

51 Icelandic Customs Tariff Code --- Prepared beverages: Product description %/kr.kg Other -- Not frozen, of a Brix value not exceeding 20: Unfermented and not containing sugar, in containers of 50 kg or more --- Prepared beverages: In disposable packings of steel In disposable packings of aluminium In disposable packings of glass exceeding 500 ml In disposable packings of glass not exceeding 500 ml In disposable packings of plastics, coloured In disposable packings of plastics, uncoloured Other Other -- Other: Unfermented and not containing sugar, in containers of 50 kg or more --- Prepared beverages: In disposable packings of steel In disposable packings of aluminium In disposable packings of glass exceeding 500 ml In disposable packings of glass not exceeding 500 ml In disposable packings of plastics, coloured EL1/EU/IS/Annex I/en 45

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