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

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

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

Icelandic Customs Tariff Code in HS 2012 Description of Goods Category Duty Offered to Indonesia Ad valorem % Specific ISK/kg ISK/piece 1 2 3 4a 4b Chapter 1 Live animals Chapter 2 Meat and edible meat offal 0208 Other meat and edible meat offal, fresh, chilled or frozen 02084001 Frozen whale meat 02084002 Frozen whale products, n.e.s. 02084003 Fresh or chilled whale meat and other edible whale products 02084005 Fresh, chilled or frozen meat and other products of walruses and sealions 02084009 Fresh, chilled or frozen meat and edible offal of dolphins, porpoises, manatees and dugongs. 02085000 Meat of reptiles (including snakes and turtles), fresh, chilled or frozen 02089011 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 04090000 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 1212 06012012 Chickcory roots, in growth 06012090 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 06039000 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 07051900 Other fresh lettuce 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled 0709 Other vegetables, fresh or chilled 07093000 Fresh aubergines (egg-plant) 07096009 Other fresh peppers (of the genus capsicum or pimenta) 07099901 Fresh sweet corn 07099902 Fresh parsley 07099909 Fresh vegetables n.e.s. 0710 Vegetables (uncooked or cooked by steaming or boil-ing in water), frozen 07102100 Frozen peas 07102200 Frozen beans 07102900 Other frozen leguminous vegetables 07104000 Frozen sweet corn PAP 0 0 2

07108001 Frozen peppers imported between 1 November and 15 March 07108002 Frozen peppers imported between 16 March and 31 October 07108003 Frozen onion 07108009 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 07112000 Olives, provisionally preserved, but unsuitable in that state for immediate consumption 07119003 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 07129001 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 07141000 Fresh, dried or frozen manioc (cassava) 07149000 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 10011100 Durum wheat seed 10019100 Seed of wheat and muslin, other than durum wheat 10019920 Wheat and muslin, other than durum wheat, for human consumption 1002 Rye 10021000 Rye seed 10029020 Rye for human consumption 1003 Barley 10031000 Barley seed 10039020 Barley for human consumption 1004 Oats 10041000 Oat seed 10049020 Oats for human consumption 1005 Maize (corn) 1006 Rice 1007 Grain sorghum 10071000 Seed of grain sorghum 10079020 Grain sorghum for human consumption 1008 Buckwheat, millet and canary seed; other cereals 10081009 Buckwheat for human consumption 10082100 Millet seed 10082920 Millet for human consumption 10083009 Canary seed for human consumption 10084020 Fonio for human consumption 10085020 Quinoa for human consumption 10086020 Triticale for human consumption 10089020 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 11022001 Maice flour for animal fodder 3

11022009 Maize flour for human consumption 11029019 Barley flour for human consumption 11029021 Rice flour in <= 5 kg retail packings 11029029 Rice flour in > 5 kg packings 11029041 Rye flour in <= 5 kg retail packings 11029049 Rye flour in > 5 kg retail packings 11029091 Cereal flour for animal fodder, n.e.s. 11029099 Cereal flour for human consumption, n.e.s. 1103 Cereal groats, meal and pellets 11031101 Wheat groats and meal for animal fodder 11031109 Wheat groats and meal for human consumption 11031311 Kibbled maize for animal fodder 11031319 Kibbled maize for human consumption 11031329 Maize groats and meal for human consumption 11031909 Other cereal groats and meal for human consumption 11032009 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 11041210 Rolled or flaked oats in <= 5 kg retail packings 11041229 Rolled or flaked oats for human consumption in > 5 kg packings 11041909 Other rolled or flaked cereals for human consumption 11042210 Hulled, pearled, sliced or kibbled oats in <= 5 kg retail packings 11042229 Hulled, pearled, sliced or kibbled oats for human consumption in > 5 kg packings 11042309 Hulled, pearled, sliced or kibbled maize for human consumption 11042909 Other hulled, pearled, sliced or kibbled cereals for human consumption 11043001 Whole, rolled, flaked or milled germ of cereals for animal fodder 11043009 Whole, rolled, flaked or milled germ of cereals for human consumption 1105 Flour, meal, powder, flakes, granules and pellets of potatoes 11051001 Potato meal or flour in <= 5 kg retail packings 11051009 Other milled potatoes 11052009 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 8 1107 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

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 12130019 Cereal straw and husks, ground, pressed or made into pellets, for human consumption 12130021 Other cereal straws and husks for animal fodder BAP NPT NPT 12130029 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 02.09 or 15.03 15012011 Bone fat and fats obtained from waste, for food preparations 15012019 Bone fat and fats obtained from waste, other than for food preparations 15012021 Other pig fat, for food preparations 15012029 Other pig fat, other than for food preparations 15019011 Other bone fats and fats obtained from wast, for food preparationse 15019019 Other bone fats and fats obtained from wast, other than for food preparationse 15019021 Poultry fat for food preparation, n.e.s. 15019029 Poultry fat, other than for food preparation, n.e.s. 1502 Fats of bovine animals, sheep or goats, other than those of heading 15.03 1503 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 1509 1511* 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: 15131101 Crude coconut oil for food preparations 15131109 Other crude coconut oils 15131901 Other coconut oils for food preparations 15131909 Other coconut oils 15132101* Crude palm kernel or babassu oil for food preparations 15132109* Other crude palm kernel or babassu oil 15132901* Other palm kernel or babassu oil for food preparations 15132909* Other palm kernel or babassu oil 5

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 1516 15171001 Margarine, excluding liquid margarine, containing > 10% but <= 15% of PAP 0 88 milkfat 15171009 Other margarine, excluding liquid margarine 15179002 Mixtures of vegetable fats or oils containing more than 10 % but not PAP 0 88 more than 15 % of milkfat 15179003 Edible mixtures of fluid soya-bean oil and cotton-seed oil 15179004 Edible mixtures of other fluid vegetable oils 15179005 Edible mixtures of animal or vegetable fats and oils for use as mould PAP 0 0 release preparations 15179009 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 0 0 1521 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 0 0 1804 Cocoa butter, fat and oil PAP 0 0 1805 Cocoa powder, not containing added sugar or other sweetening PAP 0 0 matter 1806 Chocolate and other food preparations containing cocoa 18062010 Paste of nougat in blocks of 5 kg or more PAP 0 0 18062020 Cocoa powder for chocolate desserts in packings >= 2 kg PAP 0 0 18069021 Cocoa powder for making chocolate desserts, puddings, soups PAP 0 0 18069022 Food containing cocoa and specially prepared for infants or for dietic PAP 0 0 purposes 18069023 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

19011000 Infant food in retail packings PAP 0 0 19012011 Crispbread mixtures and dough in <= 5 kg retail packings PAP 0 0 19012012 Gingerbread mixtures and dough in <= 5 kg retail packings PAP 0 25 19012051 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 17 for sweet biscuits containing chocolate fondant and/or coated with chocolate 19012052 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 17 for gluten-free and protein-free sweet biscuits and cookies 19012053 Mixtures and dough containing => 3% milk powder, milkfat and eggs, PAP 0 29 for gingerbread 19012054 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 10 for waffles and wafers, with added sugar or other sweetening substance 19012055 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 10 for waffles and wafers, without added sugar or other sweetening substance 19012056 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 15 for rusks, toasted bread and similar products 19012057 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 19012058 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 5 for breads without filling 19012059 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 5 for unsweetened biscuits 19012061 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 0 for salted and savoury biscuits 19012062 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 33 for cakes and pastries, with added sugar or other sweetening substance 19012063 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 33 cakes and pastries without added sugar or other sweetening substance 19012064 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 97 for pies and pizzas containing meat 19012065 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 53 for pies and pizzas not containing meat 19012066 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 0 for any form of snacks 19012067 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. 19012068 Mixtures and doughs containing => 3% milk powder, milkfat and eggs, PAP 0 43 for bread products n.e.s. 19012071 Mixtures and dough, containing => 3% milk powders, for the PAP 0 0 preparation of crispbread of heading 1905.1000 19012072 Mixtures and doughs, containing => 3% milk powder, for the PAP 0 0 preparation of crispbread of heading 1905.2000 19012073 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 19012075 Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for gingerbread 19012076 Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for waffles and wafers, with added sugar or other sweetening substance 19012077 Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for rusks, toasted bread and similar products 19012078 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 19012079 Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for breads without filling 19012081 Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for unsweetened biscuits 19012082 Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for salted and savoury biscuits 19012083 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

19012084 Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for cakes and pastries n.e.s. 19012085 Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for pies, including pizza of heading 1905.9051 19012086 Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for pies and pizzas not containing meat 19012087 Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for any form of snacks 19012088 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. 19012089 Mixtures and doughs containing < 3% milk powder, milkfat and eggs, PAP 0 0 for bread products n.e.s. 19019021 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 19019029 Unsweetened substances for beverages made from dairy products, with PAP 0 0 less than 5% low-fat cocoa in addition to other minor flavourings 19019031 Other substances for beverages containing added sugar or other PAP 0 0 sweetening matter 19019039 Unsweetened substances for beverages, not containing cocoa or dairy PAP 0 0 products 19019091 Preparations of cereals, flour, starch or milk, with added sugar or other PAP 0 0 sweetening substances, n.e.s. 19019099 Unsweetened preparations of cereals, flour, starch or milk, n.e.s. PAP 0 0 1902 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 19021100 Pasta containing eggs, not stuffed PAP 0 8 19021900 Other unstuffed pasta PAP 0 0 19022011 Pasta stuffed with fish and aquatic invertebrates (filling > 20%) 19022019 Other pasta stuffed with fish and aquatic invertebrates 19022021 Pasta stuffed with meat (filling > 20%) BAP 0 142 19022022 Pasta stuffed with meat (filling > 3% but <= 20%) PAP 0 41 19022029 Other pasta stuffed with meat 19022031 Pasta stuffed with cheese (filling > 3%) PAP 0 35 19022039 Other pasta stuffed with cheese 19022041 Pasta stuffed with meat and cheese (filling > 20%) PAP 0 142 19022042 Pasta stuffed with meat and cheese (filling >= 3% but < 20%) PAP 0 41 19022049 Other pasta stuffed with meat and cheese 19022050 Other stuffed pasta 19023010 Other pasta stuffed with fish and aquatic invertebrates PAP 0 0 19023021 Pasta stuffed with meat (filling > 3% bu t<= 20%) PAP 0 41 19023029 Other pasta with meat PAP 0 0 19023031 Other pasta with cheese (cheese > 3%) PAP 0 34 19023039 Other pasta with cheese PAP 0 0 19023041 Other pasta with meat and cheese (filling > 3% but <= 20%) PAP 0 41 19023049 Other pasta with meat and cheese PAP 0 0 19023050 Other pasta PAP 0 0 19024010 Couscous with fish, crustaceans, molluscs and other aquatic PAP 0 0 invertebrates 19024021 Couscous with meat (meat > 3% but <= 20%) PAP 0 41 19024029 Other couscous with meat PAP 0 0 19024030 Other couscous PAP 0 0 1903 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

19041001 Snacks from swelled or roasted cereals or cereal products: PAP 0 0 19041003 Breakfast cereals from swelled or roasted cereals or cereal products PAP 0 0 (cornflakes and the like) with > 10% added sugar 19041004 Breakfast cereals from swelled or roasted cereals or cereal products PAP 0 0 (cornflakes and the like) with <= 10% added sugar 19041009 Other foods made from swelled or roasted cereals or cereal products PAP 0 0 19042001 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 19042009 Other prepared foods obtained from unroasted cereals or a mixture of PAP 0 0 roasted and unroasted cereals or cereal products 19043001 Prepared foods of bulgur wheat, containing meat (filling > 3% but <= PAP 0 42 20%) 19043009 Other bulgur wheat, pre-cooked or otherwise prepared PAP 0 0 19049001 Other cereals and the like mixed with meat (filling > 3% but <= 20%), PAP 0 42 pre-cooked or otherwise prepared 19049009 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 19052000 Gingerbread and the like PAP 0 0 19053110 Sweet biscuits, coated or covered with chocolate or with fondants PAP 0 0 containing chocolate 19053120 Gluten-free and protein-free sweet biscuits specifically prepared for PAP 0 0 patients with allergy and metabolism disorders 19059019 Other bread PAP 0 0 19059021 Unsweetened, gluten-free and protein-free biscuits specifically prepared PAP 0 0 for patients with allergy and metabolism disorders 19059030 Savoury and salted biscuits PAP 0 0 19059041 Gluten-free and protein-free sweet cakes and pastries specifically PAP 0 0 prepared for patients with allergy and metabolism disorders 19059060 Snacks PAP 0 0 19059091 Bread products with added sugar or other sweetening substance, n.e.s. PAP 0 0 19059099 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 20011000 Pickled cucumbers and gherkins 20019001 Pickled sweet corn PAP 0 0 20019002 Pickled yams, sweet potatoes and the like containing >= 5% starch 20019005 Pickled onions 20019009 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 2006 20049001 Other frozen potatoes, prepared or preserved otherwise than by vinegar 20049002 Frozen globe artichokes, prepared or preserved otherwise than by vinegar 20049003 Frozen green or black olives, prepared or preserved otherwise than by vinegar 20049004 Frozen green peas and beans, prepared or preserved otherwise than by vinegar 20049005 Frozen preparations with a basis of flours of leguminous plants, prepared or preserved otherwise than by vinegar 20049009 Other frozen vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar 9

2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 20051000 Homogenised vegetables (baby food), not frozen, prepared or preserved otherwise than by vinegar 20054000 Peas, not frozen, prepared or preserved otherwise than by vinegar, including conserved 20055100 Shelled beans, not frozen, prepared or preserved otherwise than by vinegar, including conserved 20055900 Other beans, not frozen, prepared or preserved otherwise than by vinegar, including conserved 20056000 Asparagus, not frozen, prepared or preserved otherwise than by vinegar, including conserved 20057000 Olives, not frozen, prepared or preserved otherwise than by vinegar, including conserved 20058000 Sweet corn, not frozen, prepared or preserved otherwise than by vinegar, PAP 0 0 including conserved 20059100 Bamboo shoots 20059909 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) 20060011 Frozen sweet corn 20060012 Frozen Asparagus 20060019 Other frozen vegetables, nuts and the like 20060021 Sweet corn, preserved by sugar PAP 0 0 20060022 Aspargus, preserved by sugar 20060023 Peppers, preserved by sugar 20060029 Other vegetables, nuts and the like, preserved by sugar 20060030 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 21011100 Extracts, essences or concentrates of coffee PAP 0 0 21011209 Other extracts, essences or concentrates with a basis of coffee PAP 0 0 21012009 Other extracts, essences or concentrates of tea or maté PAP 0 0 21013001 Other roasted coffee substitutes, other than roasted chicory and extracts, PAP 0 0 essences or concentrates thereof 21013009 Roasted chicory and extracts, essences or concentrates thereof PAP 0 0 2102 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 21031000 Soya sauce PAP 0 0 21032000 Tomato ketchup and other tomato sauces PAP 0 0 21033001 Mustard containing > 5% sugar PAP 0 0 21033009 Other mustard flour and prepared mustards PAP 0 0 21039010 Vegetable sauces with a basis of flour, starch or malt extract PAP 0 0 21039040 Liquid mango chutney PAP 0 0 21039051 Vegetable sauces containing > 20% meat PAP 0 97 10

21039059 Other vegetable sauces containing meat PAP 0 0 21039091 Vegetable sauces with added sugar or other sweetening substance, n.e.s. PAP 0 0 21039099 Unsweetened vegetable sauces n.e.s. PAP 0 0 2104 Soups and broths and preparations therefor; homo-genised composite food preparations 21041001 Preparations of vegetable soups with a basis of flour, meal, starch or PAP 0 0 malt extract 21041002 Other soup powder in >=5 kg packings PAP 0 0 21041019 Other soups and preparations therefore PAP 0 0 21041029 Other soups and broths and preparations therefore PAP 0 0 21042009 Other homogenised foods PAP 0 0 2106 Food preparations not elsewhere specified or included 21061000 Protein concentrates and textured protein substances PAP 0 0 21069011 Fruit juice, unfermented and not containing sugar, prepared otherwise PAP 0 0 than stated in 2009 in >= 50 kg containers 21069012 Fruit juice, unfermented with added sugar or other sweetening PAP 0 0 substance, prepared otherwise than stated in 2009 in => 50 kg containers 21069013 Fruit juices prepared otherwise than stated in 2009 in < 50 kg containers PAP 0 0 21069022 Flavoured or coloured syrup for making beverages 21069023 Mixtures of plants and plant parts to make plant broths and teas PAP 0 0 21069024 Preparations for making beverages for infants and for dietetic purposes PAP 0 0 21069025 Prepared substances for beverages containing proteins and/or vitamins, PAP 0 0 minerals and the like together with flavouring matter 21069026 Prepared substances for beverages of ginseng extract mixed with PAP 0 0 glucose, lactose or other ingredients 21069027 Non-alcoholic concentrates, without added sugar or other sweetening PAP 0 0 substance, for the manufacture of beverages 21069028 Non-alcoholic concentrates, with added sugar, for the manufacture of PAP 0 0 beverages 21069029 Non-alcoholic concentrates, with added sweetening substance, for the PAP 0 0 manufacture of beverages 21069031 Alcoholic preparations with an alcoholic strength of > 0.5% and <= PAP 0 0 2.25% for making beverages 21069032 Alcoholic preparations with an alcoholic strength of > 2.25% and <= PAP 0 0 15% for making beverages 21069033 Alcoholic preparations with an alcoholic strength of > 15% and <= 22% PAP 0 0 for making beverages 21069034 Alcoholic preparations with an alcoholic strength of > 22% and <= 32% PAP 0 0 for making beverages 21069035 Alcoholic preparations with an alcoholic strength of > 32% and <= 40% PAP 0 0 for making beverages 21069036 Alcoholic preparations with an alcoholic strength of > 40% and <= 50% PAP 0 0 for making beverages 21069037 Alcoholic preparations with an alcoholic strength of > 50% and <= 60% PAP 0 0 for making beverages 21069038 Other alcoholic preparations for makin beverages PAP 0 0 21069039 Other substances for making beverages PAP 0 0 21069042 Powder for making desserts, not containing milk powder, egg whites or PAP 0 0 egg yolks in <= 5 kg retail packings 21069049 Powder for making desserts, not containing milk powder, egg whites or PAP 0 0 egg yolks in other packings 21069051 Mixtures of chemical substances and foods, such as saccharin and PAP 0 0 lactose used as sweetening matter 21069062 Stewed fruits PAP 0 0 21069063 Flavoured or coloured sugar syrups PAP 0 0 21069065 Fish liver oil capsules and other vitamins, n.e.s. PAP 0 0 21069066 Food supplements, n.e.s. PAP 0 0 21069067 Vegetarian cream PAP 0 0 21069068 Vegetarian cheese PAP 0 0 21069071 Chewing gum containing neither sugar nor cocoa PAP 0 0 21069072 Other candy containing neither sugar nor cocoa PAP 0 0 11

21069079 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 2305 2307 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 23091000 Dog or cat food in retail packings 23099003 Premixes prepared for animal fodder 23099005 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

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

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 15.11 and 15.13 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