2 I CN Code or Chapter Description of goods 1 Live animals 2 Meat and edible meat offal 3 Fish and crustaceans, molluscs and other aquatic invertebrates 0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter 0403 10 11 to 0403 10 39 0403 90 11 to 0403 90 69 Yoghurt, not flavoured nor containing added fruit, nuts or cocoa Other, not flavoured nor containing added fruit, nuts or cocoa 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included ex 0405 0406 Cheese and curd Butter and other fats and oils derived from milk; dairy spreads, excluding CN Code 0405 20 10 and 0405 20 30 0407 Birds' eggs, in shell, fresh, preserved or cooked 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter 0409 Natural honey 0410 Edible products of animal origin, not elsewhere specified or included 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked ex 0511 Animal products, not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, excluding fish waste of CN code 0511 91 10 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 0701 Potatoes 0702 Tomatoes 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.) fresh or chilled 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 0707 Cucumbers and gherkins, fresh or chilled 91
CN Code or Chapter Description of goods 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled 0709 Other vegetables, fresh or chilled ex 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, ex 0711 excluding sweet corn of CN code 0710 40 00 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, excluding sweet corn of CN code 0711 90 30 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 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 8 Edible fruit and nuts; peel of citrus fruits or melons ex 9 Coffee, tea and spices, excluding maté of CN code 0903 00 00 10 Cereals 11 Products of the milling industry; malt; starches; inulin; wheat gluten 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder ex 1302 20 Pectic substances and pectinates 1501 Pig fat (including lard) and poultry fat 1502 Fats of bovine animals 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 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 refined, 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 fractions thereof, whether or not refined, but not chemically modified 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified ex 1515 ex 1516 Other fixed vegetable fats and oils (excluding jojoba oil and its fractions of CN code ex 1515 90 15) and their fractions, whether or not refined, but not chemically modified Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, excluding hydrogenated castor oil, so called opalwax of CN code 1516 20 10 1517 10 90 Margarine, excluding liquid margarine, containing not more than 10% by weight of milk fats 92
CN Code or Chapter Description of goods 1517 90 91 Fixed vegetable oils, fluid, mixed 1517 90 99 Other 1518 00 31 to Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption 1518 00 39 ex 1522 Residues resulting from the treatment of fatty substances or animal or vegetable waxes, excluding degras of CN code 1522 00 10 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 1701 Cane or beet sugar and chemically pure sucrose, in solid form 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, excluding chemically pure fructose of CN code 1702 50 00 and chemically pure maltose of CN code 1702 90 10 1703 Molasses resulting from the extraction or refining of sugar 1801 Cocoa beans 1802 Cocoa shells 1902 20 10 Stuffed pasta, whether or not cooked or otherwise prepared, containing more than 20% by weight of fish, crustaceans, molluscs or other aquatic invertebrates 1902 20 30 Stuffed pasta, whether or not cooked or otherwise prepared, containing more than 20% by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: 2001 10 00 Cucumbers and gherkins 2001 90 10 Mango chutney 2001 90 20 Fruit of the genus Capsicum other than sweet peppers or pimentos 2001 90 50 Mushrooms 2001 90 65 Olives 2001 90 70 Sweet peppers 2001 90 75 Salad beetroot (Beta vulgaris var. conditiva) 2001 90 85 Red cabbages 2001 90 91 Tropical fruit and tropical nuts 2001 90 93 Onions 2001 90 96 Other 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid ex 2004 ex 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006, excluding potatoes in the form of flour, meal or flakes of CN code 2004 10 91 and sweet corn of CN code 2004 90 10 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006, excluding potatoes in the form of flour, meal or flakes of CN code 2005 20 10 and sweet corn of CN code 2005 80 00 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 93
CN Code or Chapter Description of goods 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 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, excluding peanut butter of CN code 2008 11 10, palm hearts of CN code 2008 91 00, maize (corn) of CN code 2008 99 85, yams, sweet potatoes and similar edible parts of plants containing 5% or more by weight of starch of CN code 2008 99 91 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 2106 90 30 to 2106 90 59 Flavoured or coloured sugar syrups 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 2206 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented and non-alcoholic beverages, not elsewhere specified or included ex 2207 ex 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher obtained from agricultural products of this list; ethyl alcohol, denatured, of any strength, obtained from agricultural products of this list Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol obtained from agricultural products of this list 2209 Vinegar and substitutes for vinegar obtained from acetic acid 23 Residues and waste from the food industries; prepared animal fodder 2401 Unmanufactured tobacco; tobacco refuse 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 4501 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork 5301 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock) 5302 True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock) 出所 ) 欧州委員会 http://ec.europa.eu/taxation_customs/resources/documents/customs/customs_duties/rules_origin/customs_unions/list_of_goods_en. pdf 94
EU EU 2006 CN code(a) Description(b) CCT ad valorem duty Duty reduction (%) Tariff quota (tonnes net weight) In-quota duty (EUR/t) Specific duty Tariff quota (tonnes net weight) 0204 Meat of sheep or goats 100-0 200 0207 25 10 0207 25 90 0207 27 30 0207 27 40 0207 27 50 0207 27 60 0207 27 70 0406 90 29 0406 90 31 0406 90 50 ex 0406 90 86 ex 0406 90 87 ex 0406 90 88 Meat of turkeys, not cut in pieces, frozen 170 186 Turkey cuts and offal other than liver, frozen Kashkaval cheese Cheese made from sheep s milk or buffalo milk, in containers containing brine, or in sheepskin or goatskin bottles Other cheese made from sheep s milk or buffalo milk, in containers containing brine, or in sheepskin or goatskin bottles Tulum Peyniri, made from sheep or buffalo milk, in individual plastic or other kind of packings of less than 10 kg 0701 90 50 New potatoes, from 1 January to 31 March 100 0701 90 Potatoes, fresh or chilled, other 100 2 500 0703 10 11 0703 10 19 0703 10 11 0703 10 19 Onions, from 15 February to 15 May 100 Onions, from 16 May to 14 February 100 2 000 134 93 339 127 230 1 000 Over-qu ota duty (EUR/t) 0 2 300 671,9 0703 20 00 Garlic, fresh or chilled 100 0-0708 20 00 Beans, from 1 November to 30 April 100 ex 0708 90 00 Broad beans (Vicia Faba major L.), from 1 July to 30 April 100 0709 30 00 Aubergines, from 15 January to 30 Apri 100 0709 30 00 Aubergines, from 1 May to 14 January 100 1 000 ex 0709 40 00 Ribbed or stick celery (Apium graveolens L., var dulce (Mill) Pers.), from 1 January to 30 April 0709 90 70 Courgettes, from 1 December to end February 0709 90 70 Courgettes, from 1 March to 30 November ex 0709 90 90 ex 0709 90 90 0802 21 00 0802 22 00 Pumpkins, from 1 December to end February Wild onions of the genus Muscari comosum, from 15 February to 15 May Hazelnuts or filberts (Corylus spp) 100 100 100 500 100 100 Duty rate: 3 % 95
CCT ad valorem duty Specific duty CN code(a) Description(b) Duty reduction (%) Tariff quota (tonnes net weight) In-quota duty (EUR/t) Tariff quota (tonnes net weight) Over-qu ota duty (EUR/t) 0806 10 10 Fresh table grapes, from 1 May to 17 June and from 1 August to 14 November 100 350 0806 10 10 Fresh table grapes, from 15 November to 30 April and from 18 June to 31 July 100 0807 11 00 Watermelons, from 1 April to 15 June 100 0807 11 00 Watermelons, from 16 June to 31 March 100 16 500 0807 19 00 Other melons, from 1 November to 31 May 100 0809 40 05 Plums, from 1 May to 15 June 100 0811 10 11 0811 20 11 0811 90 19 Strawberries, frozen Raspberries, etc., frozen Other fruits, frozen 100 0 100 1002 00 00 Rye Reduction according to Article 3(4) (MFN max EUR 11,68/t) 1107 10 Malt, not roasted Reduction of EUR 6,57/t 1107 20 00 Malt, roasted Reduction of EUR 6,57/t 1509 10 10 Virgin lampante olive oil 10 % reduction 1509 10 90 (c) Other virgin olive oil 7,5 % ad valorem 100 0 100 1509 10 90 Other virgin olive oil 10 % reduction 1509 90 00 Other olive oil than virgin 5 % reduction 1510 00 10 Crude olive oil 10 % reduction 1510 00 90 Other olive oil 5 % reduction 2002 10 2002 90 11 2002 90 19 2002 90 31 2002 90 39 2002 90 91 2002 90 99 2007 10 10 2007 91 10 2007 91 30 2007 99 20 2007 99 31 2007 99 33 2007 99 35 2007 99 39 2007 99 55 2007 99 57 Prepared tomatoes, whole or in pieces Other prepared tomatoes, with a dry matter content of less than 12 % by weight Other prepared or preserved tomatoes, with a dry matter content of not less than 12 % by weight Jams, jellies, marmalades, puree and pastes 2007 91 30 Jams, jellies, marmalades, puree and pastes, obtained by cooking, other than homogenised preparations, of citrus fruit, with a sugar content exceeding 13 % but not exceeding 30 % by weight 100 8 900 100 30 000 (equivalence 28/30 % dry matter content) 100 67 % reduction 1 750 100 0 100 96
CN code(a) Description(b) 2007 99 39 Other preparations, with a sugar content exceeding 30 % by weight 2008 30 19 2008 50 19 2008 50 51 2008 50 92 2008 50 94 2008 60 19 2008 70 19 2008 70 51 2008 80 19 2009 11 11 2009 11 91 2009 19 11 2009 19 91 2009 29 11 2009 29 91 2009 39 11 2009 39 51 2009 39 91 2009 61 90 2009 69 11 2009 69 79 2009 69 90 2009 80 11 2009 80 32 2009 80 33 2009 80 35 2009 80 61 2009 80 83 2009 80 84 2009 80 86 2009 90 11 2009 90 21 2009 90 31 2009 90 71 2009 90 92 2009 90 94 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved CCT ad valorem duty Duty reduction (%) Tariff quota (tonnes net weight) In-quota duty (EUR/t) Specific duty Tariff quota (tonnes net weight) 100 0 100 100 2 100 Fruit juices 100 67 % reduction 2204 10 Sparkling wine 0 3 400 Over-qu ota duty (EUR/t) 2204 21 Other wine, grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding 2 litres or less 2204 29 Other wine, grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding more than 2 litres 2206 00 Other fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included 0 0 0 97
CN code(a) ex 2207 Description(b) Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher and ethyl alcohol and other spirits, denatured, of any strength, obtained from agricultural goods listed in Annex I to the EC Treaty 2209 00 Vinegar and substitutes for vinegar obtained from acetic acid 出所 ) トルコ外務省欧州連合事務局 http://www.abgs.gov.tr/files/ab_iliskileri/okk_2_2006.pdf CCT ad valorem duty Duty reduction (%) Tariff quota (tonnes net weight) (a) CN codes corresponding to Regulation (EC) No 1810/2004 (OJ L 327, 30.10.2004, p. 1). In-quota duty (EUR/t) Specific duty Tariff quota (tonnes net weight) 0 0 (b) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the coverage of the CN codes. Where ex CN codes are indicated, the preferential scheme is to be determined by application of the CN code and corresponding description taken together. (c) This concession consists of only one tariff quota volume of 100 tonnes with a 7,5 % in-quota duty. Over-qu ota duty (EUR/t) 98
EU 2006 CN code (a) Description (b) Reduction of the MFN duty (%) Tariff quota (tonnes net weight) 0102 10 Live bovines: pure bred breeding animals 100 unlimited 0102 90 29 Live bovines, other than pure bred breeding animals, of a weight exceeding 80 kg but not exceeding 160 kg ex 0102 90 Live bovines, other than pure bred breeding animals, other than those of a weight exceeding 80 kg but not exceeding 160 kg 100 2 260 0202 20 Other cuts of bovine meat 50 % reduction with maximum duty of 30 % 0202 20 Other cuts of bovine meat 30 % reduction with maximum duty of 43 % 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal 0402 10 Milk and cream in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 % 0402 21 Milk and cream in powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %, not containing added sugar or other sweetening matter 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 0405 10 0405 20 90 0405 90 50 4 025 5 000 14 100 52 % ad valorem 250 100 2 500 (c) 100 2 500 (c) 30 % ad valorem 700 Butter and other fats and oils derived from milk; dairy spreads 100 3 700 0406 30 Processed cheese, not grated or powdered 100 300 0406 90 Other cheese 100 2 000 ex 0406 90 Cheese, other, excluding 0406 90 29 / 31 / 50 / 86 / 87 / 88 100 1 000 0408 11 80 Egg yolks, dried, other 24 % ad valorem 75 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 100 200 ex 0602 90 Other live plants 100 3 400 0603 10 Cut flowers 100 100 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 100 100 0701 10 00 Seed potatoes, fresh or chilled 100 6 000 0709 51 00 Mushrooms of the genus Agaricus, fresh or chilled 7 % ad valorem 100 0710 22 00 Beans, frozen 11,5 % ad valorem 100 ex 0808 10 (excl. (d) 0808 10 80 00 11 0808 10 80 00 13 0808 10 80 00 14) Apples, fresh, other than Golden Delicious, Starking and Starkrimson 100 1 750 0808 20 Pears and quinces, fresh 30 % ad valorem 500 0809 30 Peaches, including nectarines, fresh, from 15 July to 31 December 100 1 000 0810 90 30 Tamarinds, cashew apples, lychees, jackfruit and sapodilla plums, fresh 100 1 000 0810 90 40 Passion fruit, carambola and pitahaya, fresh 100 500 99
CN code (a) Description (b) Reduction of the MFN duty (%) Tariff quota (tonnes net weight) 0810 90 95 Other fruit, fresh 100 500 0811 10 Strawberries, frozen 20 % ad valorem 100 0902 Tea Maximum duty: 45 % 200 1001 Wheat and meslin, from 1 September to 31 May 100 30 000 1001 10 00 Durum wheat, from 1 September to 31 May 100 100 000 1001 90 Other wheat, from 1 September to 31 May 100 200 000 1002 00 00 Rye, from 1 September to 31 May 100 22 500 ex 1003 00 Barley, from 1 September to 31 May, for malting 100 49 500 1004 00 00 Oats, from 1 September to 31 May 50 5 000 1005 90 00 Maize (corn), from 1 September to 31 May, other than seed 100 53 640 1005 90 00 Maize (corn), from 1 December to 31 May, other than seed 100 52 000 1006 30 Semi-milled or wholly milled rice 100 28 000 1104 12 90 Flaked grains of oats 50 100 1107 Malt, whether or not roasted 100 500 1206 00 91 1206 00 99 Other sunflower seeds, other than for sowing, from 1 January to 31 August 100 1 000 1207 20 90 Cotton seeds, other than for sowing 100 1 500 ex 1209 Seeds, fruit and spores, for sowing, except 1209 10 00 100 1 050 1209 10 00 Sugar beet seed 100 300 1502 00 Fats of bovine animals, sheep or goats 100 3 000 1507 10 Soya bean crude oil, from 1 January to 31 August 100 60 000 1507 90 Refined soya oil, from 1 January to 31 August 50 2 000 1512 11 Sunflower seed or safflower crude oil, from 1 January to 31 August 100 18 400 1514 11 1514 91 Crude rape, colza or mustard oil and fractions thereof, not chemically modified, containing 0 % erucic acid, from 1 January to 31 August 100 10 600 1602 10 00 Homogenised preparations 30 % ad valorem 400 1701 99 Cane or beet sugar and chemically pure sucrose, in solid form, other than raw sugar, not containing added flavouring or colouring matter 2001 90 50 2001 90 99 Mushrooms, prepared or preserved by vinegar or acetic acid Other vegetables and fruit, prepared or preserved by vinegar or acetic acid 2002 90 Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, other 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 20 % reduction with a maximum duty of 50 % 80 000 50 325 100 1 500 13 % ad valorem 50 2005 10 Homogenised vegetables 15 % ad valorem 300 2005 40 Peas prepared or preserved otherwise than by vinegar or acetic acid, not frozen 100 300 2007 10 Homogenised preparations 25 % ad valorem 450 2007 99 10 2007 99 33 2007 99 35 ex 2007 99 39 ex 2007 99 57 ex 2007 99 98 Jams, fruit jellies, marmalades, whether or not containing added sugar or other sweetening matter (excluding hazelnut purée) 20 % ad valorem 1 000 100
CN code (a) 2009 11 2009 12 2009 19 2009 61 2009 71 2009 79 2009 80 89 2009 80 96 2009 90 11 2009 90 19 2009 90 21 2009 90 29 2009 90 31 2009 90 39 Orange juice Grape juice Apple juice Description (b) Juice of any other single fruit or vegetable with an added sugar content not exceeding 30 % by weight Cherry juice Mixtures of juices Reduction of the MFN duty (%) Tariff quota (tonnes net weight) 15 % ad valorem 1 000 2204 10 Sparkling wine 35 % ad valorem 750 hl 2209 00 Vinegar and substitutes obtained from acetic acid 100 2 500 2301 Oilcake and other solid residues resulting from the extraction of soya-bean oil 2304 00 00 Oilcake and other solid residues resulting from the extraction of soya-bean oil 100 100 2309 10 Dog or cat food, put up for retail sale 100 1 400 2309 90 Other preparations of a kind used in animal feeding 100 6 700 出所 ) トルコ外務省欧州連合事務局 http://www.abgs.gov.tr/files/ab_iliskileri/okk_2_2006.pdf 101
EU HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) or (4) Chapter 1 Live animals All the animals of Chapter 1 shall be wholly obtained Chapter 2 Meat and edible meat offal materials of Chapters 1 and 2 used are wholly obtained Chapter 3 ex Chapter 4 Fish and crustaceans, molluscs and other aquatic invertebrates Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: materials of Chapter 3 used are wholly obtained materials of Chapter 4 used are wholly obtained 0403 ex Chapter 5 ex 0502 Chapter 6 Chapter 7 Chapter 8 Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Products of animal origin, not elsewhere specified or included; except for: Prepared pigs', hogs' or boars' bristles and hair Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Edible vegetables and certain roots and tubers Edible fruit and nuts; peel of citrus fruits or melons Manufacture in which: - all the materials of Chapter 4 used are wholly obtained, - all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and - the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product materials of Chapter 5 used are wholly obtained Cleaning, disinfecting, sorting and straightening of bristles and hair Manufacture in which: - all the materials of Chapter 6 used are wholly obtained, and - the value of all the materials used does not exceed 50% of the ex-works price of the product materials of Chapter 7 used are wholly obtained Manufacture in which: - all the fruit and nuts used are wholly obtained, and - the value of all the materials of Chapter 17 used does not exceed 30% of the value of the ex-works price of the product 102
Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 9 Coffee, tea, maté and spices; except for: materials of Chapter 9 used are wholly obtained 0901 0902 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion Tea, whether or not flavoured heading heading ex 0910 Mixtures of spices heading Chapter 10 Cereals materials of Chapter 10 used are wholly obtained ex Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten; except for: cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained ex 1106 Chapter 12 1301 1302 Chapter 14 Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: - Mucilages and thickeners, modified, derived from vegetable products - Other Vegetable plaiting materials; vegetable products not elsewhere specified or included Drying and milling of leguminous vegetables of heading 0708 materials of Chapter 12 used are wholly obtained Manufacture in which the value of all the materials of heading 1301 used does not exceed 50% of the ex-works price of the product Manufacture from non-modified mucilages and thickeners Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product materials of Chapter 14 used are wholly obtained 103
Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: heading, except that of the product 1501 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: - Fats from bones or waste - Other heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506 Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 - Fats from bones or waste - Other heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506 materials of Chapter 2 used are wholly obtained 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: ex 1505 1506 - Solid fractions - Other Refined lanolin Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: - Solid fractions heading, including other materials of heading 1504 materials of Chapters 2 and 3 used are wholly obtained Manufacture from crude wool grease of heading 1505 heading, including other materials of heading 1506 104
Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) - Other materials of Chapter 2 used are wholly obtained 1507 to 1515 Vegetable oils and their fractions: 1516 1517 Chapter 16 - Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption - Solid fractions, except for that of jojoba oil - Other Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared 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 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates heading, except that of the product Manufacture from other materials of headings 1507 to 1515 vegetable materials used are wholly obtained Manufacture in which: - all the materials of Chapter 2 used are wholly obtained, and - all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used Manufacture in which: - all the materials of Chapters 2 and 4 used are wholly obtained, and - all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used Manufacture: - from animals of Chapter 1, and/or - in which all the materials of Chapter 3 used are wholly obtained 105
Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 17 Sugars and sugar confectionery; except for: heading, except that of the product ex 1701 1702 ex 1703 1704 Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter 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: - Chemically-pure maltose and Fructose - Other sugars in solid form, containing added flavouring or colouring matter - Other Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter Sugar confectionery (including white chocolate), not containing cocoa Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product heading, including other materials of heading 1702 Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product materials used are originating Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Chapter 18 Cocoa and cocoa preparations Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product 106
Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) 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: - Malt extract - Other Manufacture from cereals of Chapter 10 Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: - Containing 20% or less by weight of meat, meat offal, fish, crustaceans or mollusks - Containing more than 20% by weight of meat, meat offal, fish, crustaceans or mollusks cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained Manufacture in which: - all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and 1903 1904 Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms Prepared foods obtained by the swelling or roasting of cereals or - all the materials of Chapters 2 and 3 used are wholly obtained heading, except potato starch of heading 1108 Manufacture: 107
Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) 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 - from materials of any heading, except those of heading 1806, - in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product 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 heading, except those of Chapter 11 108
Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants; except for: fruit, nuts or vegetables used are wholly obtained ex 2001 ex 2004 and ex 2005 2006 2007 ex 2008 2009 Yams, sweet potatoes and similar edible parts of plants containing 5% or more by weight of starch, prepared or preserved by vinegar or acetic acid Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized) Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter - Nuts, not containing added sugar or spirits - Peanut butter; mixtures based on cereals; palm hearts; maize (corn) - Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter heading, except that of the product heading, except that of the product Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60% of the ex-works price of the product heading, except that of the product Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product 109
Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 21 Miscellaneous edible preparations; except for: heading, except that of the product 2101 2103 ex 2104 2106 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 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: - Sauces and preparations therefor; mixed condiments and mixed seasonings - Mustard flour and meal and prepared mustard Soups and broths and preparations therefor Food preparations not elsewhere specified or included Manufacture: - from materials of any heading, except that of the product, and - in which all the chicory used is wholly obtained heading, except that of the product. However, mustard flour or meal or prepared mustard may be used Heading heading, except prepared or preserved vegetables of headings 2002 to 2005 Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product 110
Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture: - from materials of any heading, except that of the product, and - in which all the grapes or materials derived from grapes used are wholly obtained 2202 2207 2208 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages Manufacture: - from materials of any heading, except that of the product, - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product, and - in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating Manufacture: - from materials of any heading, except heading 2207 or 2208, and - in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume Manufacture: - from materials of any heading, except heading 2207 or 2208, and - in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume 111
Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 23 Residues and waste from the food industries; prepared animal fodder; except for: heading, except that of the product ex 2301 ex 2303 ex 2306 2309 ex Chapter 24 2402 Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weight Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3% of olive oil Preparations of a kind used in animal feeding Tobacco and manufactured tobacco substitutes; except for: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes materials of Chapters 2 and 3 used are wholly obtained maize used is wholly obtained olives used are wholly obtained Manufacture in which: - all the cereals, sugar or molasses, meat or milk used are originating, and - all the materials of Chapter 3 used are wholly obtained materials of Chapter 24 used are wholly obtained Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating ex 2403 出所 ) 欧州委員会 Smoking tobacco Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating http://ec.europa.eu/taxation_customs/resources/documents/customs/customs_duties/rules_origin/customs_unions/asso-turkey_en.p df 112
FTA CN Code Product Description Quantity Tariff Reduction from (tonnes) MFN Duties (%) 0802.21 0802.22 Hazelnuts or filberts (Corylus spp) 2,000 100 0804.20 Figs 500 100 0809.20 Cherries (including sour cherries) 500 100 0813.10 Dried apricots 500 100 1507.90.91 Soya-bean oil, semi-refined in bulk 10,000 100 1512.11 Crude sunflower or safflower oil 1512.19.91 Sunflower seed oil, semi-refined in bulk 20,000 100 1515.21 Crude maize (corn) oil and its fractions 10,000 100 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 1,000 100 fats or oils or their fractions of heading 1516 1704 Sugar confectionery (including white chocolate), not containing cocoa 2,000 15 1806 Chocolate and other food preparations containing cocoa 1,000 15 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, 1,000 15 gnocchi, ravioli, cannelloni; couscous, whether or not prepared 1905 Bread, pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for 1,000 15 pharmaceutical use, sealing wafers, rice paper and similar products 2001.10 Cucumber and gherkins, prepared or preserved by vinegar or acetic acid 1,000 15 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening 500 15 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 500 15 other sweetening matter 2102.10 Active yeasts 3,000 15 出所 )WTO RTA Database 113
CN Code Product Description Quantity Tariff Reduction from (tonnes) MFN Duties (%) Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates (excl. 0301) Unlimited 50 0602 Other live plants (including their roots), cuttings and slips; mushroom spawn (excl. 0602.90.91, 99) Unlimited 100 0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or 15 100 otherwise prepared 0701.90 Other potatoes, fresh or chilled 400 100 0703.20 Garlic, fresh or chilled 100 100 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 0709 Other vegetables, fresh or chilled (excl. 0709.90.31, 39) 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 600 100 (excl. 0710.80.10) Vegetables provisionally preserved (for example, by sulphur dioxide gas, in 0711 brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption (excl. 0711.20, 40) 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 0804.10 Dates, fresh or dried 5000 100 0804.50 Guavas, mangoes and mangosteens, fresh or dried 1000 100 0810.10 Strawberries, fresh 200 100 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries 100 100 0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices 100 100 1006.20 Husked (brown) rice 30000 100 1006.30 Semi-milled or wholly milled rice, whether or not polished or glazed 10000 50 1202 Groundnuts, not roasted or otherwise cooked 500 100 1704 Sugar confectionery (including white chocolate), not containing cocoa 2000 15 (*) 1806 Chocolate and other food preparations containing cocoa 1000 15 (*) 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, 1000 15 (*) gnocchi, ravioli, cannelloni; couscous, whether or not prepared 1905 Bread, pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for 1000 15 (*) pharmaceutical use, sealing wafers, rice paper and similar products 2001.10 Cucumber and gherkins, prepared or preserved by vinegar or acetic acid 1000 15 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening 500 15 matter or spirit, not elsewhere specified or included 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit 500 15 2102.10 Active yeasts 3000 15 (*) 出所 )WTO RTA Database 114
FTA Harmonized System BRIEF DESCRIPTION QUOTA (TON) APPLIED DUTY % Ex 040690 Other cheese (feta, Kashkaval, Tulum) 100 %50 060110 Bulbs, tubers, tuberous roots, corms, crows and rhizoms, dormant 20 %10 Ex 071320 Seeds of chickpeas of a kind used for sowing 100 %10 EX 071320 Others chickpeas %40 Ex 071340 Lentil seeds of a kind used for sowing 50 %10 Ex 071340 Others lentils 100 %40 07139010 Seeds of leguminous vegetables, of a kind used for sowing 10 %10 080221 Hazelnuts, fresh or dried, in shell 50 %35 080222 Hazelnuts fresh or dried, shelled %35 080250 Pistachios, fresh or dried 20 %35 080420 Figs, dried 20 %35 080620 Dried raisins 100 %35 090930 Cumin seeds 150 %35 120740 Sesame seeds 150 %40 出所 )WTO RTA Database CN CODE BRIEF DESCRIPTION QUOTA (TON) APPLIED DUTY % 0602 Other live plants (including roots) 50 0 0603.10.30 Orchids 5 24 ex 0704.90.10 White and red cabbages 20 10 0706.90 Other 20 19 0709.20 Asparagus 10 10 0709.51 Mushrooms of the genus Agaricus 50 10 0709.60 Fruits of the genus Capsicum or of the genus Pimenta 10 10 0710.40 Sweet corn 10 EU rate 0711.30 Capers 85 18 0711.40 Cucumbers and gherkins 18 2001.10 Cucumbers and gherkins, prepared or preserved by vinegar or acetic 60 20 acid. 0713.50 Broad beans and horse beans 15 10 0804.40 Avocados 50 22 0909.20 Seeds of coriander 10 15 0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and 10 15 115
spices 1211.90 Other 10 17 1212.10 Locust beans, including locust bean seed 10 10 2008.50 Apricots (prepared or preserved, whether or not containing added 10 30 sugar or other sweetening matter or spirit, not elsewhere specified or included) 2101.11 Coffee extracts, essences and concentrates 10 4 22.04 Wine of fresh grapes, includinf fortified wines; grape must other than 500 hl 35 that of heading 2009 2302 Bran, and other residues 2.000 6 出所 )WTO RTA Database 116