Considerations on COM(2008)858 - Signature and provisional application of the Interim Partnership Agreement with the Pacific States

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table>(1)On 12 June 2002 the Council authorised the Commission to open negotiations for Economic Partnership Agreements with ACP countries.
(2)Negotiations for an Interim Partnership Agreement, which establishes a framework for an Economic Partnership Agreement (hereinafter referred to as the ‘interim EPA’) were concluded on 23 November 2007 with Papua New Guinea and Republic of the Fiji Islands.

(3)Article 76 i of the interim EPA provides for its provisional application pending its entry into force.

(4)The interim EPA should be signed on behalf of the Community and applied on a provisional basis subject to its conclusion at a later date,

HAS DECIDED AS FOLLOWS:

Article 1

The signing of the Interim Partnership Agreement between the European Community and the Pacific States is hereby approved on behalf of the Community, subject to the Council Decision concerning the conclusion of the said interim EPA.

The text of the interim EPA is attached to this Decision.

Article 2

The President of the Council is hereby authorised to designate the person(s) empowered to sign the interim EPA on behalf of the European Community, subject to its conclusion.

Article 3

The interim EPA shall be applied on a provisional basis as provided for in Article 76 i of the Agreement, pending completion of the procedures for conclusion. The Commission will publish a notice providing information on the date of provisional application.

Done at Brussels; 13 July 2009.

For the Council

The President

E. ERLANDSSON



INTERIM PARTNERSHIP AGREEMENT

between the European Community, of the one part, and the Pacific States, of the other part

THE EUROPEAN COMMUNITY, hereinafter referred to as ‘the EC Party’,

of the one part, and

THE REPUBLIC OF THE FIJI ISLANDS,

THE INDEPENDENT STATE OF PAPUA NEW GUINEA (hereinafter referred to as ‘Papua New Guinea’),

hereinafter referred to as ‘the Pacific States’,

of the other part,

HAVING REGARD TO the Partnership Agreement between the Members of the African, Caribbean and Pacific Group of States of the one part, and the European Community and its Member States of the other part, signed in Cotonou on 23 June 2000 and revised in 2005 (hereinafter referred to as the ‘Cotonou Agreement’);

HAVING REGARD TO the fact that the trade preferences granted under the Cotonou Agreement will expire on 31 December 2007;

HAVING REGARD TO the negative impact on the exports from Pacific States to the European Community that may result from the expiration of the Cotonou trade preferences in case no WTO compatible successor trade arrangement is in place by 31 December 2007 and that it is therefore necessary to establish an Interim Partnership Agreement that would safeguard the trade and development interests of the Pacific States affected;

HAVING REGARD TO the fact that the EC Party has offered improved market access within the framework of the negotiations on Economic Partnership Agreements (EPAs) and that Pacific States wish to start benefiting from this offer as from 1 January 2008;

REAFFIRMING their continuing commitment to the ongoing negotiations aiming at the conclusion of a comprehensive EPA by 31 December 2008 which will contain all relevant elements and include all interested Pacific Islands;

REAFFIRMING that development cooperation will be a crucial element of the comprehensive EPA and an essential factor for the realisation of its objectives;

REAFFIRMING their commitment to the objectives and the implementation of the Cotonou Agreement and desiring to build upon those commitments;

REAFFIRMING their commitment to the respect for human rights, democratic principles, the rule of law and to good governance, which constitute essential and fundamental elements of the Cotonou Agreement, and to sustainable and equitable development, along with greater involvement of an active and organised civil society and the private sector, which, along with the market economy, are the main elements recognised in the Cotonou Agreement as contributing to achieving the objectives of the partnership;

REAFFIRMING their commitment to work together towards the achievement of the objectives of the Cotonou Agreement of poverty eradication, sustainable development and the gradual integration of the Pacific States into the world economy, with due regard for their political choices and development priorities;

REAFFIRMING their commitment to support the regional integration process within the Pacific region, and in particular to foster regional economic integration as a key instrument for their integration into the world economy and helping them face the challenges of globalisation and achieving the economic and social development to which they aim;

DESIRING to cooperate closely at the national level within the framework of the existing structures as set out in the Cotonou Agreement to maximise the synergies between development cooperation and the objectives of this Agreement;

DESIRING to progressively remove barriers to trade between them; while taking into account the principles of asymmetry and flexibility;

DESIRING to establish a framework for improved arrangements for trade between the Pacific States and the European Community that are consistent with their obligations under the World Trade Organisation (‘WTO’);

DESIRING to establish an institutional framework for their Interim Partnership Agreement and a mechanism to resolve any disputes that might arise in that relationship consistently with the objectives of this Agreement,

HAVE DECIDED TO CONCLUDE THIS AGREEMENT:

PART I

TRADE PARTNERSHIP FOR SUSTAINABLE DEVELOPMENT

Article 1

Objectives

The objectives of this Agreement are to:

(a)enable Pacific States to start benefiting from the improved market access offered by the EC Party within the framework of the EPA negotiations and, at the same time, avoid trade disruption between Pacific States and the European Community in view of the expiry of the trade preferences granted under the Cotonou Agreement on 31 December 2007 and pending the conclusion of a comprehensive EPA between the Pacific States and the EC Party, and its Member States as the case may be;

(b)promote sustainable development and the gradual integration of Pacific States into the world economy, in conformity with the their political choices and development priorities;

(c)establish a free trade area between the Parties based on the common interest, and fulfil this objective by the progressive liberalisation of trade in a manner compliant with applicable WTO rules and the principle of asymmetry, commensurate to the specific needs and capacity constraints of the Pacific States, in terms of levels and timing for commitments under this Agreement;

(d)set up the appropriate dispute settlement arrangements;

(e)set up the appropriate institutional arrangements.

Article 2

Principles

1. This Agreement is based on the Fundamental Principles as well as the Essential and Fundamental Elements set out in Articles 2 and 9 of the Cotonou Agreement. This Agreement shall build on the provisions of the Cotonou Agreement and the previous ACP-EC Partnership Agreements in the area of regional cooperation and integration as well as economic and trade cooperation.

2. The Parties agree that the Cotonou Agreement and this Agreement shall be implemented in a complementary and mutually reinforcing manner.

Article 3

Sustainable development

1. The Parties reaffirm that the objective of sustainable development shall be an integral part of the provisions of this Agreement, consistent with the overarching objectives and principles set out in Articles 1, 2 and 9 of the Cotonou Agreement, and especially the general commitment to reduce and eventually eradicate poverty in a way that is consistent with the objectives of sustainable development.

2. The Parties understand this objective to apply in the case of the present Agreement as a commitment that:

(a)the application of this Agreement shall fully take into account the human, cultural, economic, social, health and environmental best interests of their respective populations and of future generations;

(b)decision-taking methods embrace the fundamental principles of ownership, participation and dialogue.

3. As a result the Parties agree to work cooperatively towards the realisation of a sustainable development centred on the human person, who is the main beneficiary of development.

Article 4

Regional integration

1. This Agreement builds upon and aims at deepening regional integration and the Parties undertake to cooperate to further develop it.

2. Nothing in this Agreement shall prevent any Party from entering into any Agreement for the establishment of a free trade area, customs union or other free trade Agreement with any third countries.

Article 5

Cooperation in international fora

1. The Parties shall endeavour to cooperate in all international fora where issues relevant to this Agreement are discussed.

2. The Parties recognise the valuable contribution that regional organisations can make to the achievement of the objectives of this Agreement. The Parties agree to work closely with existing Pacific regional organisations and programmes wherever useful and possible to support the implementation of this Agreement.

PART II

TRADE IN GOODS

Article 6

Scope

This Agreement shall apply to products originating in the European Community or in the Pacific States and falling within Chapters 01 to 97 set out in the EC Party's and the Pacific States’ respective tariff nomenclatures in conformity with the rules of classification applicable to the Harmonised Commodity Description and Coding System (HS).

CHAPTER 1

Customs duties

Article 7

Customs Duties and Other Charges

1. A customs duty includes any duty or charge of any kind imposed on or in connection with the importation of goods, including any form of surtax or surcharge, but does not include:

(a)internal taxes or other internal charges imposed consistently with Article 23;

(b)any antidumping, countervailing or safeguard measure applied consistently with Chapter 2 of Part II;

(c)fees or other charges imposed consistently with paragraph 2.

2. Fees and charges referred to in paragraph 1(c) shall be limited in amount to the approximate cost of services rendered and shall not represent indirect protection for domestic products or a taxation of imports for fiscal purposes. Any such fees and charges shall not be applied on an ad valorem basis.

Article 8

Rules of origin

For the purposes of this Chapter, ‘originating’ means qualifying under the rules of origin set out in Protocol II to this Agreement. In the period of the five years following the entry into force of this Agreement the Parties shall review the operation of these provisions, with a view to further simplifying the concepts and methods used for the purpose of determining origin in the light of the development needs of the Pacific States. In such review, full consideration shall be given to providing certainty for investors, the development of technologies and production processes and all other factors, including on-going reforms of rules of origin and the establishment of appropriate mechanisms for administrative cooperation between the Parties and the Pacific States as the case may be, which may require modifications to the provisions of this Protocol. Not later than one year before the end of this period, the Parties shall open negotiations on the Protocol with a view to modifying or replacing it. Any such modification or replacement shall be effected by a decision of the Trade Committee.

Article 9

Classification of goods

The classification of goods in trade between the EC Party and the Pacific States shall be that set out in the respective tariff nomenclatures based on the Harmonised Commodity Description and Coding System.

Article 10

Elimination of customs duties on exports

Neither the EC Party nor the Pacific States may maintain or institute any duties, taxes or other fees and charges imposed on or in connection with the exportation of goods to the other Party, or any internal taxes, fees and charges on goods exported to the other Party that are in excess of those imposed on like products destined for internal sale, except:

(a)when these measures are necessary, in conjunction with domestic measures, for ensuring fiscal solvency of a Pacific State or for the protection of the environment; and

(b)in exceptional circumstances, where a Pacific State can justify specific protection to develop infant industries, that Pacific State may introduce temporary export taxes on a limited number of products destined for the EC market after mutual Agreement with the EC Party (1).

Article 11

Customs duties on products originating in the Pacific States

Products originating in the Pacific States shall be imported in the EC Party free of customs duties, except for the products indicated, and under the conditions set out in Annex I.

Article 12

Customs duties on products originating in the EC Party

Customs duties on imports of products originating in the EC Party shall be reduced or eliminated in accordance with the provisions set out in Annex II.

Article 13

Modification of Tariff Commitments

In the event of serious difficulties in respect of imports of a given product, the Pacific State facing such difficulty may request that the Trade Committee review the schedule of customs duty reductions and eliminations with a view to modify where necessary the time schedule for reduction or elimination by common accord.

The Trade Committee by agreement may modify Annex II in any manner deemed appropriate.

The Parties shall ensure that any such modifications do not result in an incompatibility of this Agreement with the requirements of Article XXIV of the General Agreement on Tariffs and Trade (GATT) 1994.

Article 14

Standstill

No new customs duties shall be introduced in trade, nor shall those already applied be increased between the Parties as from the entry into force of the Agreement for all products subject to liberalising commitments.

Article 15

Circulation of goods

1. Customs duties shall be levied only once for goods originating in the EC Party or in the Pacific States. Once customs duties have been levied, goods originating in any of the Parties shall circulate within the territory of the EC Party or of the Pacific States respectively without any further payment of customs duties.

2. Notwithstanding paragraph 1 and for goods of tariff headings whose duties have not yet been eliminated in all of the Pacific States, any customs duty paid upon importation in a Pacific State shall be refunded fully and without delay when the goods leave the customs territory of first importation. Such product shall then pay the duty in the country of consumption.

3. The Parties agree to cooperate with a view to facilitating the circulation of goods and simplifying customs procedures as provided for under Chapter 4.

Article 16

Non-discrimination Clause

1. With respect to matters covered by this Chapter, the EC Party shall accord to Pacific States any more favourable treatment applicable as a result of the EC Party becoming party to a free trade agreement with third parties after the signature of this Agreement.

2. With respect to the subject matter covered by this Chapter, the Pacific States shall accord to the EC Party any more favourable treatment applicable as a result of the Pacific States becoming party to a free trade agreement with any major trading economy after the signature of this Agreement.

3. Where a Pacific State or the Pacific States can demonstrate that they have been offered by a third Party a substantially more favourable treatment in goods, including rules of origin, than that offered by the EC Party, the Parties will consult and may jointly decide how best to implement the provisions of paragraph 2.

4. The provisions of this Chapter shall not be so construed as to oblige the EC Party or any Pacific State to extend reciprocally any preferential treatment applicable as a result of the EC Party or any Pacific State being party to a free trade agreement with third parties on the date of signature of this Agreement.

5. For the purposes of this Article, ‘free trade agreement’ means an agreement substantially liberalising trade and providing for the absence or elimination of substantially all discrimination between or among parties thereto through the elimination of existing discriminatory measures and/or the prohibition of new or more discriminatory measures, either at the entry into force of that agreement or on the basis of a reasonable time frame.

6. For the purposes of this Article, ‘major trading economy’ means any developed country, or any country accounting for a share of world merchandise exports above 1 percent in the year before the entry into force of the free trade agreement referred to in paragraph 2, or any group of countries acting individually, collectively or through a free trade agreement accounting collectively for a share of world merchandise exports above 1,5 percent in the year before the entry into force of the free trade agreement referred to in paragraph 2 (2).

Article 17

Special provisions on administrative cooperation in customs matters

1. The Parties agree that administrative cooperation is essential for the implementation and the control of the preferential treatment granted under this Part and underline their commitment to combat irregularities and fraud in customs and related matters.

2. Where a Party or a Pacific State as the case may be has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud, the Party or Pacific State concerned may temporarily suspend the relevant preferential treatment of the product(s) concerned in accordance with this Article.

3. For the purpose of this Article a failure to provide administrative cooperation shall mean, inter alia:

(a)a repeated failure to respect the obligations to verify the originating status of the product(s) concerned;

(b)a repeated refusal or undue delay in carrying out and/or communicating the results of subsequent verification of the proof of origin;

(c)a repeated refusal or undue delay in obtaining authorisation to conduct administrative cooperation missions to verify the authenticity of documents or accuracy of information relevant to the granting of the preferential treatment in question.

For the purpose of this Article, a finding of irregularities or fraud may be made, inter alia, where there is a rapid increase, without satisfactory explanation, in imports of goods exceeding the usual level of production and the export capacity of the other Party or Pacific State as the case may be, which is linked to objective information concerning irregularities or fraud.

4. The application of a temporary suspension pursuant to paragraph 2 shall be subject to the following conditions:

(a)The Party or Pacific State as the case may be which has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud shall without undue delay notify the Trade Committee of its finding together with the objective information and enter into consultations within the Trade Committee, on the basis of all relevant information and objective findings, with a view to reaching a solution acceptable to both the EC Party and the Pacific States or State as the case may be.

(b)Where the Parties have entered into consultations within the Trade Committee as above and have failed to agree on an acceptable solution within three months following the notification, the Party or Pacific State concerned may temporarily suspend the relevant preferential treatment of the product(s) concerned. A temporary suspension shall be notified to the Trade Committee without undue delay.

(c)Temporary suspensions under this Article shall be limited to that necessary to protect the financial interests of the Party or Pacific State concerned. They shall not exceed a period of six months, which may be renewed. Temporary suspensions shall be notified immediately after their adoption to the affected Party or Pacific State and the Trade Committee. They shall be subject to periodic consultations within the Trade Committee in particular with a view to their termination as soon as the conditions for their application are no longer given.

5. At the same time as the notification to the Trade Committee under paragraph 4(a) of this Article, the Party or Pacific State concerned should publish a notice to importers in its official gazette or journal. The notice to importers should indicate for the product concerned and for the specific origin concerned that there is a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud.

Article 18

Management of administrative errors

The Parties recognise each others’ rights to correct errors during the implementation of this Agreement. Where errors are identified, either Party may request the Trade Committee to examine the possibilities of adopting appropriate measures with a view to resolving the situation.

CHAPTER 2

Trade defence instruments

Article 19

Anti-dumping and countervailing measures

1. Subject to the provisions of this Article, nothing in this Agreement shall prevent the EC Party or Pacific States, both WTO members and non-WTO members, whether individually or collectively, from adopting anti-dumping or countervailing measures in accordance with the relevant WTO agreements. For the purpose of this Article, origin shall be determined in accordance with the non-preferential rules of origin of the Parties.

2. The EC Party may not impose definitive anti-dumping or countervailing duties in respect of products imported from Pacific States before considering the possibility of constructive remedies foreseen in the relevant WTO agreements, in accordance with EC law. In that respect, the EC Party shall provide appropriate assistance to the exporters from the Pacific States which are proposing such constructive remedies.

3. Where an anti-dumping or countervailing measure has been imposed on behalf of two or more Pacific States by a regional or sub-regional authority, there shall be one single forum of judicial review, including the stage of appeals.

4. Where anti-dumping or countervailing measures can be imposed on a regional or sub-regional basis and on a national basis the Parties or Pacific States as the case may be shall ensure that such measures are not applied simultaneously in respect of the same product by regional or sub-regional authorities on the one hand, and national authorities on the other.

5. The EC Party shall notify the exporting Pacific States of the receipt of a properly documented complaint before initiating any investigation.

6. The provisions of this Article shall be applicable to all investigations initiated after this Agreement enters into force.

7. The provisions of this Article shall not be subject to the Dispute Settlement provisions of this Agreement.

Article 20

Multilateral safeguards

1. Subject to the provisions of this Article, nothing in this Agreement shall prevent the Pacific States and the EC Party from adopting measures in accordance with Article XIX of the GATT 1994, the Agreement on Safeguards, and Article 5 of the Agreement on Agriculture. For the purpose of this Article, origin shall be determined in accordance with the non-preferential rules of origin of the Parties.

2. Notwithstanding paragraph 1, the EC Party may, in the light of the overall development objectives of this Agreement and the small size of the economies of the Pacific States, exclude imports from any Pacific State from any measures taken pursuant to Article XIX of the GATT 1994, the WTO Agreement on Safeguards and Article 5 of the Agreement on Agriculture.

3. The provisions of paragraph 2 shall apply for a period of five years, beginning with the date of entry into force of the Agreement. Not later than 120 days before the end of this period, the Parties shall review the operation of those provisions in the light of the development needs of the Pacific States, with a view to determining whether to extend their application for a further period.

4. The provisions of paragraph 1 shall not be subject to the Dispute Settlement provisions of this Agreement.

Article 21

Bilateral Safeguards

1. Notwithstanding Article 20, after having examined alternative solutions, the EC Party or a Pacific State may apply safeguard measures of limited duration which derogate from the provisions of Articles 11 and 12, under the conditions and in accordance with the procedures laid down in this Article.

2. Safeguard measures referred to in paragraph 1 may be taken where a product originating in the EC Party or a Pacific State is being imported into the territory of the EC Party or a Pacific State in such increased quantities and under such conditions as to cause or threaten to cause:

(a)serious injury to the domestic industry producing like or directly competitive products in the territory of the importing Parties or Pacific States, or

(b)disturbances in a sector or industry of the economy, whether of an economic or social nature, or difficulties which could bring about serious deterioration in the economic situation of the importing Parties or Pacific States, or

(c)disturbances in the markets of agricultural like or directly competitive products (3) or mechanisms regulating those markets.

3. Safeguard measures referred to in this Article shall not exceed what is necessary to remedy or prevent the serious injury or disturbances, as defined in paragraphs 2 and 5(b). Those safeguard measures of the importing Parties or Pacific States may only consist of one or more of the following:

(a)suspension of the further reduction of the rate of import duty for the product concerned, as provided for under this Agreement;

(b)increase in the customs duty on the product concerned up to a level which does not exceed the customs duty applied to imports originating in other WTO Members, and

(c)introduction of tariff quotas on the product concerned.

4. Without prejudice to paragraphs 1, 2 and 3 above, where any product originating in one or more Pacific State(s) is being imported in such increased quantities and under such conditions as to cause or threaten to cause one of the situations referred to under subparagraphs 2(a), (b) and (c) above to one or several of the EC Party's Outermost Regions, the EC Party may take surveillance or safeguard measures limited to the region or regions concerned in accordance with the procedures laid down in paragraphs 6 to 9.

5.
(a)Without prejudice to paragraphs 1, 2 and 3 above, where any product originating in the EC Party is being imported in such increased quantities and under such conditions as to cause or threaten to cause one of the situations referred to under subparagraphs 2(a), (b) and (c) above to a Pacific State, the Pacific State concerned may take surveillance or safeguard measures limited to its territory in accordance with the procedures laid down in paragraphs 6 to 9.
(b)A Pacific State may take safeguard measures where a product originating in the EC Party as a result of the reduction of duties is being imported into its territory in such increased quantities and under such conditions as to cause or threaten to cause disturbances to an infant industry producing like or directly competitive products. These measures shall be taken in order to promote development of productive and sustainable industries with a view to raising the general standard of living of the people. This provision is only applicable for a period of twenty years from the date of entry into force of this Agreement. Measures must be taken in accordance with the procedures laid down in paragraphs 6 to 9 except that the initial duration of measures may be of seven years in the case of non-Least Developed Countries (non-LDCs) with a joint review for a possible extension for further three years and in the case of Small Islands States and Pacific LDC States for twelve years with joint review for a possible extension for a further three years. No Pacific State shall, at any time, raise tariffs under this provision on goods originating in the EC Party on more than 3 per cent of tariff lines or on more than 15 per cent of the total value of goods originating in the EC Party calculated as the average value of imports over the last three years.

6.
(a)Safeguard measures referred to in this Article shall only be maintained for such a time as may be necessary to prevent or remedy serious injury or disturbances as defined in paragraphs 2, 4 and 5 above.
(b)Safeguard measures referred to in this Article shall not be applied for a period exceeding two years. In exceptional circumstances, such measures may be extended for a further period of no more than two years. Where a Pacific State applies a safeguard measure, or where the EC Party applies a measure limited to the territory of one or more of its outermost regions, such measures may however be applied for a period not exceeding four years and, in exceptional circumstances, extended for a further period of four years.
(c)Safeguard measures referred to in this Article that exceed one year shall contain clear elements progressively leading to their elimination at the end of the set period, at the latest.
(d)No safeguard measure referred to in this Article shall be applied to the import of a product that has previously been subject to such a measure, for a period of at least one year from the expiry of the measure.

7. For the implementation of the above paragraphs, the following provisions shall apply:

(a)Where the EC Party or a Pacific State takes the view that one of the circumstances set out in paragraphs 2, 4 and/or 5 exists, it shall immediately refer the matter to the Trade Committee for examination.

(b)The Trade Committee may make any recommendation needed to remedy the circumstances which have arisen. If no recommendation has been made by the Trade Committee aimed at remedying the circumstances, or no other satisfactory solution has been reached within 30 days of the matter being referred to the Trade Committee, the importing EC Party or the Pacific State may adopt the appropriate measures to remedy the circumstances in accordance with this Article.

(c)Before taking any measure provided for in this Article or, in the cases to which paragraph 8 of this Article applies, as soon as possible, the EC Party or the Pacific State concerned shall supply the Trade Committee with all relevant information required for a thorough examination of the situation, with a view to seeking a solution acceptable to the parties concerned.

(d)In the selection of safeguard measures pursuant to this Article, priority must be given to those which least disturb the operation of this Agreement.

(e)Any safeguard measure taken pursuant to this Article shall be notified immediately to the Trade Committee and shall be the subject of periodic consultations within that body, particularly with a view to establishing a timetable for their abolition as soon as circumstances permit.

8. Where exceptional circumstances require immediate action, the importing EC Party or Pacific State concerned may take the measures provided for in paragraph 3, 4 and/or 5 on a provisional basis without complying with the requirements of paragraph 7. Such action may be taken for a maximum period of 180 days where measures are taken by the EC Party and 200 days where measures are taken by the Pacific State, or where measures taken by the EC Party are limited to the territory of one or more of its outermost regions. The duration of any such provisional measure shall be counted as a part of the initial period and any extension referred to in paragraph 6. In the taking of such provisional measures, the interest of the Parties, and especially of Small Island States, shall be taken into account. The importing Party or Pacific State as the case may be shall inform the other party concerned and it shall immediately refer the matter to the Trade Committee for examination.

9. If an importing Party or Pacific State as the case may be subjects imports of a product to an administrative procedure having as its purpose the rapid provision of information on the trend of trade flows liable to give rise to the problems referred to in this Article, it shall inform the Trade Committee without delay.

10. Safeguard measures adopted under the provisions of this Article shall not be subject to WTO Dispute Settlement provisions.

CHAPTER 3

Non-tariff measures

Article 22

Prohibition of Quantitative Restrictions

Unless otherwise specified in this Agreement, all prohibitions or restrictions applying to the import or export of goods between the EC Party and the Pacific States, other than customs duties and taxes, and fees and other charges, whether made effective through quotas, import or export licenses or other measures, shall be eliminated upon the entry into force of this Agreement. No such new measures shall be introduced. The provisions of this Article shall be without prejudice to the provisions of Chapter 2 of Part II.

Article 23

National treatment on internal taxation and regulation

1. Imported products originating in the other Party shall not be subject, either directly or indirectly, to internal taxes or other internal charges of any kind in excess of those applied, directly or indirectly, to like national products. Moreover, the Parties shall not otherwise apply internal taxes or other internal charges so as to afford protection to national production.

2. Imported products originating in the other Party shall be accorded treatment no less favourable than that accorded to like national products in respect of all laws, regulations and requirements affecting their internal sale, offering for sale, purchase, transportation, distribution or use. The provisions of this paragraph shall not prevent the application of differential internal transportation charges which are based exclusively on the economic operation of the means of transport and not on the nationality of the product.

3. No Party shall establish or maintain any internal quantitative regulation relating to the mixture, processing or use of products in specified amounts or proportions which requires, directly or indirectly, that any specified amount or proportion of any product which is the subject of the regulation must be supplied from domestic sources. Moreover, no Party or Pacific State shall otherwise apply internal quantitative regulations so as to afford protection to national production.

4. The provisions of this Article shall not prevent the payment of subsidies or the granting of tax incentives for the purpose of developing industries to national producers, including payments to national producers derived from the proceeds of internal taxes or charges applied consistently with the provisions of this Article and subsidies implemented through governmental purchases of national products.

5. The provisions of this Article shall not apply to laws, regulations, procedures or practices governing public procurement.

Article 24

Agricultural export subsidies

1. With regard to any product as defined in paragraph 3, for which the Pacific States have committed to the elimination of customs duties, the EC Party undertakes to phase out existing subsidies granted upon the exportation of that product to the territories of the Pacific States.

2. Parties will consult each other no later than 18 December 2007 with a view to determining the modalities of the elimination of existing subsidies mentioned under paragraph 1.

3. This Article applies to products as covered by Annex 1 of the WTO Agreement on Agriculture.

CHAPTER 4

Customs and trade facilitation

Article 25

Objectives

The objectives of this Chapter are to:

(a)assist the integration of the Pacific States into the international economy, and in particular facilitate trade between the Parties;

(b)reinforce cooperation on customs issues with a view to ensuring that the relevant legislation and procedures, as well as the administrative capacity of the relevant administrations, enable the effective and efficient administration of customs, and facilitate trade.

Article 26

Relationship with Existing Programmes and Assistance

The Parties shall endeavour to coordinate and integrate their cooperation on trade facilitation and trade promotion with the work of other actors, regional organisations, and national bodies and organisations with the objective of avoiding unnecessary duplication of existing programmes and maximising the benefits from the resources devoted to trade facilitation, in particular, where appropriate, through:

(a)sharing of information between the Parties, actors, regional and international organisations and their members;

(b)utilisation of the expertise and resources of other regional or international organisations;

(c)cooperation between the Parties with and within other regional and international organisations;

(d)cooperation with other regional and international organisations in the development, establishment and implementation of international agreements on harmonised standards and procedures, or the establishment of new regional organisations;

(e)participation of other regional organisations, and their members, in the trade facilitation and trade promotion programme; and

(f)any other form of cooperation, coordination or integration of activities the Parties decide is appropriate.

Article 27

Customs and administrative cooperation

1. The Parties agree to:

(a)exchange information concerning customs legislation and procedures;

(b)develop joint initiatives in mutually agreed areas;

(c)establish, wherever possible, common positions on customs issues in international fora;

(d)promote coordination between all related agencies, both internally and across borders.

2. Notwithstanding paragraph 1, the administrations of the Parties shall provide mutual administrative assistance in customs matters in accordance with the provisions of Protocol I.

Article 28

Customs procedures

1. The EC Party and the Pacific States agree that their respective customs legislation, provisions and procedures shall draw upon the international instruments and standards applicable in the field of customs and trade, including the substantive elements of the revised Kyoto Convention on the Simplification and Harmonization of Customs Procedures, the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data set and the Convention on the Harmonized Commodity Description and Coding System.

2. The EC Party and the Pacific States agree that their respective trade and customs legislation, provisions and procedures shall be based upon:

(a)the need to protect and facilitate legitimate trade through effective enforcement of and compliance with legislative requirements;

(b)the need to avoid unnecessary or discriminatory burdens on economic operators, to provide safeguards against fraud, to provide simplified procedures for compliant traders and to encourage compliance, as well as the need to avoid applying excessive penalties for minor breaches of customs regulations or procedural requirements;

(c)the application of modern customs techniques, including risk assessment, simplified procedures for entry and release of goods, post release controls, and company audit methods;

(d)the progressive development of systems, including those based upon Information Technology, to facilitate the electronic exchange of data between traders, customs administrations and other related agencies;

(e)the need to facilitate transit movements;

(f)the need to avoid any requirement for the mandatory use of customs brokers. Transparent, non-discriminatory and proportionate rules in respect of the licensing of customs brokers shall apply;

(g)the need to avoid, except in exceptional circumstances, any requirements for the mandatory use of pre-shipment inspections, as defined by the WTO Agreement on Pre-Shipment Inspections, or their equivalent.

3. The implementation of paragraph 1 and paragraph 2 (c) and (d) of this Article by Small Island States shall be done as appropriate, taking into account the small size and capacity of their administrations.

4. The Parties agree that:

(a)a single administrative document or electronic equivalent should be applied in the EC Party and the Pacific States respectively. The Pacific States will continue efforts to this end, with a view to implementation at an early stage during the life of this Agreement. A joint review of the situation will be carried out five years after the entry into force of the Agreement;

(b)a system of binding rulings on customs matters should be provided, notably on tariff classification and rules of origin, in accordance with rules laid down in their respective legislation.

5. In order to improve working methods, as well as to ensure non-discrimination, transparency, efficiency, integrity and accountability of operations, the Parties or the Pacific States, as the case may be, shall:

(a)provide effective, prompt and non-discriminatory procedures enabling the right of appeal against customs and other agency administrative actions, rulings and decisions affecting imports, exports or goods in transit. Procedures for appeal shall be easily accessible, including to small or medium enterprises and any costs shall be reasonable and commensurate with costs in providing for appeals;

(b)ensure that measures are put in place in order to achieve high standards of integrity in the customs service, in line with the relevant international conventions and instruments in this field.

Article 29

Relations of customs with the Business Community

The EC Party and the Pacific States agree:

(a)to foster cooperation between operators and relevant administrations;

(b)to ensure that all legislation, procedures and fees and charges are made publicly available, wherever possible through electronic means, together, where appropriate and possible, with the justification for them;

(c)to make publicly available relevant notices of an administrative nature, including agency requirements and entry procedures, hours of operation and operating procedures for customs offices at ports and border crossing points, and points of contact for information enquiries;

(d)on the need, wherever possible, for timely and regular consultation with the business community on legislative proposals and procedures related to customs and trade issues. To this end, appropriate mechanisms for regular consultations between administrations and the business community, shall be established by each Party;

(e)that new or amended legislation and procedures and their entry into force should be introduced in a way that provides traders with sufficient information in order to become well prepared for complying with them;

(f)to work to ensure that their respective customs and related requirements and procedures continue to meet the needs of the trading community, follow best practices, and remain as little trade-restrictive as possible.

Article 30

Customs valuation

1. The Parties agree to apply Article VII of the GATT 1994 and the Agreement on the Implementation of Article VII of the GATT 1994 to trade in goods covered by Part II of this Agreement.

2. Notwithstanding paragraph 1, the Pacific States which are not members of the WTO on the date of entry into force of this Agreement shall apply rules on customs valuation consistently with Article VII of the GATT 1994 and the Agreement on the Implementation of Article VII of the GATT 1994 to trade in goods covered by Part II of this Agreement within five years of this Agreement coming into force.

Article 31

Harmonisation of customs standards at regional level

1. The Parties shall promote regional integration in the field of customs and shall strive to develop common legislation, procedures and requirements, in line with the relevant international standards.

2. A regular follow-up of the implementation of the provisions of this Article shall be carried out.

Article 32

Review clause

The Parties agree to review the implementation of this Chapter no later than three years after the entry into force of this Agreement, with a view to determining further steps to be taken.

CHAPTER 5

Technical barriers to trade and sanitary and phytosanitary measures

Article 33

Scope and definitions

1. The provisions of this Chapter shall apply to technical regulations, standards and conformity assessment procedures (hereinafter referred to as ‘TBT measures’), as defined in the WTO Agreement on Technical Barriers to Trade (hereinafter referred to as ‘the TBT Agreement’), and to Sanitary and Phytosanitary Measures (hereinafter referred to as ‘SPS measures’), as defined in the WTO Agreement on the Application of Sanitary and Phytosanitary Measures (hereinafter referred to as ‘the SPS Agreement’), in so far as they affect trade covered by Part II of this Agreement.

2. For the purposes of this Chapter the definitions used by the TBT Agreement and the SPS Agreement shall apply.

Article 34

Objectives

1. The Parties agree to cooperate in order to facilitate and increase trade in goods between them, by identifying, preventing and eliminating obstacles to trade arising from TBT and SPS measures.

2. The Parties agree to cooperate to strengthen regional trade in Pacific regional integration and cooperation on matters concerning TBT and SPS measures.

3. The Parties shall cooperate to facilitate compliance with SPS measures applying to exports, whilst safeguarding human, animal and plant safety and health, in particular through building the capacity of the public and private sectors in the Pacific States and assisting the Pacific States to improve their regulatory frameworks and related institutions.

4. The Parties shall cooperate with a view to reinforcing regional integration and promoting the capacity of private and public sectors to comply with TBT and SPS measures.

Article 35

Priority Products

To better achieve the objectives of this Chapter, the Parties agree to define a list of priority products for export from the Pacific States to the EC Party and a list of priority products for trade among the Pacific States. These lists shall be contained in Annex III. A and III. B respectively, which shall be reviewed and may be modified by a decision of the Trade Committee as and when appropriate.

Article 36

Rights and Obligations

1. The Parties agree to apply the SPS and TBT agreements to trade in goods covered by Part II of this Agreement.

2. Notwithstanding paragraph 1, the SPS and TBT-related measures of the Pacific States that are not WTO members on the date of entry into force of this Agreement shall be applied in accordance with the requirements of the SPS and TBT agreements.

3. The EC Party will take full account of the capacity constraints in the short-term of non-WTO members to comply with the provisions of this Article.

4. Where necessary and possible, the Parties agree that the provisions concerning special and differential treatment in the WTO SPS and TBT agreements are applicable to the trade between the Parties to this Agreement, including Pacific States that are not WTO members.

Article 37

Equivalence

1. The Parties recognise the importance of making operational the provisions of Article 4 of the SPS Agreement and enabling the Pacific States to have the equivalence of their SPS measures recognised by developed importing countries.

2. The Parties reaffirm the Decision on the implementation of Article 4 of the Agreement on the Application of Sanitary and Phytosanitary Measures of 23 July 2004 of the WTO Committee on Sanitary and Phytosanitary Measures. The EC Party agrees to give due consideration to reasonable requests from one or more of the Pacific States to examine the equivalence of their SPS measures in areas of particular export interest to the Pacific States.

Article 38

Competent Authorities

1. The respective SPS authorities of the Parties shall be the competent authorities in the Pacific States and in the EC Party for the implementation of the measures referred to in this Chapter.

2. The Parties shall, in accordance with this Agreement, inform each other of their respective competent SPS authorities and of any changes thereto.

Article 39

Resolution of SPS and TBT Problems

1. The Parties shall provide the necessary information to facilitate access to information on TBT-related and SPS measures and their implementation and enforcement, and future developments in these areas, and to facilitate the avoidance and/or resolution of any difficulties that might arise between the EC Party and the Pacific States.

2. The Parties shall inform and consult each other as early as possible with a view to finding a mutually agreed solution when a TBT or SPS measure results in a barrier to trade.

3. Nothing in this Chapter shall impair the rights of the Parties under other international agreements, including the right to resort to the good offices or dispute settlement mechanisms of international organisations or those established under any international agreement.

Article 40

Transparency and exchange of information

1. The Parties confirm their commitments to implement the transparency provisions set out in the SPS Agreement and the TBT Agreement to facilitate access to relevant information on TBT or SPS measures.

2. The EC Party agrees to cooperate with initiatives of the Pacific States to establish a mechanism to permit efficient notifications of TBT and SPS measures at a regional level.

3. The Parties shall endeavour to inform each other at an early stage of proposals to modify or introduce TBT or SPS measures that may affect trade between the Parties, where appropriate making use of existing systems.

4. In particular with regard to TBT measures, the Parties agree, inter alia, to:

(a)intensify their collaboration, with a view to facilitating access to their respective markets, by increasing the mutual knowledge and understanding of their respective systems in the field of technical regulations, standards, metrology, accreditation and conformity assessment;

(b)exchange information, identify and implement appropriate mechanisms for particular issues or sectors, e.g., alignment to international standards and reliance on the supplier's declaration of conformity;

(c)develop common views and approaches on technical regulatory practices, including transparency, consultation, proportionality, the use of international standards, conformity assessment, and market surveillance.

Article 41

Implementation

The Parties agree that the Trade Committee shall be competent under this Chapter to:

(a)monitor and review its implementation;

(b)provide coordination and consultation on TBT and SPS issues;

(c)identify and review priority sectors and products and the resulting priority areas for cooperation; and

(d)make recommendations for modifications to this Chapter.

CHAPTER 6

Exceptions

Article 42

General exception clause

Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between the Parties where like conditions prevail, or a disguised restriction on trade in goods, services or establishment, nothing in this Agreement shall be construed to prevent the adoption or enforcement by the EC Party or Pacific States of measures which:

(a)are necessary to protect public security and public morals or to maintain public order;

(b)are necessary to protect human, animal or plant life or health;

(c)are necessary to secure compliance with laws or regulations not inconsistent with the provisions of this Agreement, including those relating to:

(i)the prevention of deceptive and fraudulent practices or to deal with the effects of a default on contracts;

(ii)the protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records and accounts;

(iii)safety;

(iv)customs enforcement; or

(v)protection of intellectual property rights;

(d)relate to the importation or exportation of gold or silver;

(e)are necessary for the protection of national treasures of artistic, historic or archaeological value;

(f)relate to the conservation of exhaustible natural resources if such measures are made effective in conjunction with restrictions on domestic production or consumption of goods, domestic supply or consumption of services and on domestic investors;

(g)relate to the products of prison labour; or

(h)are inconsistent with Article 23, provided that the difference in treatment is aimed at ensuring the effective or equitable imposition or collection of direct taxes in respect of economic activities, investors or service suppliers of the EC Party or a Pacific State.

Article 43

Security exceptions

1. Nothing in this Agreement shall be construed:

(a)to require the EC Party or a Pacific State to furnish any information the disclosure of which it considers contrary to its essential security interests;

(b)to prevent the EC Party or a Pacific State from taking any action which it considers necessary for the protection of its essential security interests:

(i)relating to fissionable and fusionable materials or the materials from which they are derived;

(ii)relating to economic activities carried out directly or indirectly for the purpose of supplying or provisioning a military establishment;

(iii)connected with the production of or trade in arms, munitions and war materials;

(iv)relating to government procurement indispensable for national security or for national defence purposes; or

(v)taken in time of war or other emergency in international relations; or

(c)to prevent the EC Party or a Pacific State from taking any action in order to carry out obligations it has accepted for the purpose of maintaining international peace and security.

2. The Trade Committee shall be informed to the fullest extent possible of measures taken under paragraphs 1(b) and (c) and of their termination.

Article 44

Taxation

1. Nothing in this Agreement or in any arrangement adopted under this Agreement shall be construed to prevent the EC Party or a Pacific State from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.

2. Nothing in this Agreement or in any arrangement adopted under this Agreement shall be construed to prevent the adoption or enforcement of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax arrangements or domestic fiscal legislation.

3. Nothing in this Agreement shall affect the rights and obligations of the EC Party or a Pacific State under any tax convention. In the event of any inconsistency between this Agreement and any such convention, that convention shall prevail to the extent of the inconsistency.

Article 45

Balance of payments difficulties

1. Where a Pacific State or the EC Party is in serious balance of payments and external financial difficulties, or under threat thereof, and in particular where a Party or Pacific State determines that:

(a)there is a serious decline or an imminent threat of serious decline in its monetary reserves, or in the case of a Pacific State with very low monetary reserves, its monetary reserves have failed to achieve a reasonable rate of increase;

(b)there is a serious decline in its fiscal position due to a decline in government revenue from the collection of customs duties; or

(c)there has been a natural disaster that has or is likely to cause a serious decline in government revenue or private sector revenue,

that Party or Pacific State may impose or increase tariffs for the minimum period necessary and to the minimum extent necessary to arrest or prevent the serious decline in reserves, or to enable reserves to increase at a reasonable rate, or to arrest or prevent a serious decline in the fiscal position.

2. The Pacific States and the EC Party shall endeavour to avoid the application of the restrictive measures referred to in paragraph 1.

3. Parties or Pacific States applying restrictions under this Article may determine the incidence of the restrictions on imports of different products or classes of products in such a way as to give priority to the importation of those products which are more essential.

4. Any restrictive measure adopted or maintained under this Article shall be consistent with any WTO and IMF obligations of the Party or Pacific State adopting or maintaining the restrictive measure. The Party or Pacific State adopting and maintaining the restrictive measure shall take all reasonable steps to ensure that the measure does not disproportionately impact on imports covered by this Agreement from another Party.

5. Any restricted measure adopted or maintained under this Article shall be non-discriminatory, of limited duration, shall not go beyond what is necessary to remedy the balance of payments and external financial situation and shall:

(a)avoid unnecessary damage to the commercial or economic interests of any other Party or Pacific State;

(b)not prevent unreasonably the importing of any goods in minimum commercial quantities, the exclusion of which would impair regular channels of trade; and

(c)not prevent the importing of commercial samples or prevent compliance with patent, trade mark, copyright, or similar procedures.

6. Any Pacific State or the EC Party maintaining or having adopted restrictive measures, or any changes thereto, shall promptly notify them to the Party or Pacific States from which the affected imports originate and present, as soon as possible, a time schedule for their removal.

7. Consultation shall be held promptly between the Party or Pacific State adopting and maintaining the restrictive measure and the Party or Pacific States from which the affected imports originate. Such consultations shall assess the balance of payments situation of the concerned Pacific State or the EC Party and the restrictions adopted or maintained under this Article, taking into account, inter alia, such factors as:

(a)the nature and extent of the balance of payments and the external financial difficulties;

(b)the external economic and trading environment;

(c)alternative corrective measures which may be available.

The consultations shall address the compliance of any restrictive measures with paragraphs 3 and 4. All findings of statistical and other facts presented by the International Monetary Fund relating to foreign exchange, monetary reserves and balance of payments shall be accepted and conclusions shall be based on the assessment by the Fund of the balance of payments and the external financial situation of the Pacific State concerned or the EC Party.

8. If there is a persistent and widespread application of restrictions under this Article, indicating the existence of a general disequilibrium which is restricting international trade, the EC Party and the Pacific States shall review the Agreement to consider whether other measures might be taken to remove the underlying causes of the disequilibrium.

Article 46

Food security

1. The Parties acknowledge that the removal of barriers to trade between the Parties, as envisaged in this Agreement, may pose significant challenges to producers in the agricultural and food sectors of a Party or a Pacific State, and agree to consult with each other on these issues.

2. Where compliance with the provisions of this Agreement leads to problems with the availability of, or access to, foodstuffs or other products essential to ensure food security of a Party or Pacific State and where this situation gives rise or is likely to give rise to major difficulties for such a Party or Pacific State, that Party or Pacific State may take appropriate measures in accordance with the procedures laid down in Article 21, paragraph 2(c).

PART III

DISPUTE AVOIDANCE AND SETTLEMENT

CHAPTER 1

Objective and scope

Article 47

Objective

The objective of this Part is to avoid and settle any dispute between the EC Party and the Pacific States with a view to arriving at a mutually agreed solution.

Article 48

Scope

1. This Part shall apply to any dispute concerning the interpretation and application of this Agreement except where otherwise expressly provided for in this Agreement.

2. Notwithstanding paragraph 1, the procedure set out in Article 98 of the Cotonou Agreement shall be applicable in the event of a dispute concerning development finance cooperation as provided for by the Cotonou Agreement.

CHAPTER 2

Consultations and mediation

Article 49

Consultations

1. The Parties shall endeavour to resolve any dispute referred to in Article 48 by entering into consultations in good faith with the aim of reaching an agreed solution.

2. A Party shall seek consultations by means of a written request to the other Party, copied to the Trade Committee, identifying the measure at issue and the provisions of the Agreement that it considers the measure not to be in conformity with.

3. Consultations shall be held within 40 days of the date of the submission of the request. The consultations shall be deemed concluded within 60 days of the date of the submission of the request, unless both Parties to the dispute agree to continue consultations. All information disclosed during the consultations shall remain confidential.

4. Consultations on matters of urgency, including those regarding perishable or seasonal goods shall be held within 15 days of the date of the submission of the request, and shall be deemed concluded within 30 days of the date of the submission of the request.

5. If consultations are not held within the timeframes laid down in this Article, or if consultations have been concluded and no agreement has been reached on a mutually agreed solution, the complaining Party may request the establishment of an arbitration panel in accordance with Article 51.

Article 50

Mediation

1. If consultations fail to produce a mutually agreed solution, the Parties to the dispute may, by agreement, seek recourse to a mediator. Unless the Parties to the dispute agree otherwise, the terms of reference for the mediation shall be the matter referred to in the request for consultations.

2. Unless the Parties to the dispute agree on a mediator within ten days of the date of the agreement to request mediation, the presiding co-chair of the Trade Committee, or his or her delegate, shall select by lot a mediator from the pool of individuals who are on the list referred to in Article 65 and are not nationals of either Party to the dispute. The selection shall be made within 20 days of the date of the submission of agreement to request mediation and in the presence of a representative of each Party to the dispute. The mediator will convene a meeting with the Parties to the dispute no later than 30 days after being selected. The mediator shall receive the submissions of each Party to the dispute no later than 15 days before the meeting and notify an opinion no later than 45 days after having been selected.

3. The mediator's opinion may include a recommendation on how to resolve the dispute consistent with the provisions of this Agreement. The mediator's opinion is non-binding.

4. The Parties to the dispute may agree to amend the time limits referred to in paragraph 2. The mediator may also decide to amend these time limits upon request of any of the Parties to the dispute or on his own initiative, given the particular difficulties experienced by the Party concerned or the complexities of the case.

5. The proceedings involving mediation, in particular all information disclosed and positions taken by the Parties to the dispute during these proceedings shall remain confidential.

CHAPTER 3

Dispute settlement procedures

Section I

Arbitration procedure

Article 51

Initiation of the arbitration procedure

1. Where the Parties to the dispute have failed to resolve the dispute by recourse to consultations as provided for in Article 49, and, if applicable, by recourse to mediation as provided for in Article 50, the complaining Party may request the establishment of an arbitration panel.

2. The request for the establishment of an arbitration panel shall be made in writing to the Party complained against and the Trade Committee. The complaining Party or Pacific State shall identify in its request the specific measures at issue, and it shall explain how such measures constitute a breach of the provisions of this Agreement.

Article 52

Establishment of the arbitration panel

1. An arbitration panel shall be composed of three arbitrators.

2. Within ten days of the date of the submission of the request for the establishment of an arbitration panel to the Trade Committee, the Parties to the dispute shall consult each other in order to reach an agreement on the composition of the arbitration panel.

3. In the event that the Parties to the dispute are unable to agree on its composition within the time frame laid down in paragraph 2, either Party may request the presiding co-chair of the Trade Committee, or her or his delegate, to select all three members by lot from the list established under Article 65, one among the individuals proposed by the complaining Party or Pacific State, one among the individuals proposed by the Party or Pacific State complained against and one among the individuals selected by the Parties to act as chairperson. Where the Parties agree on one or more of the members of the arbitration panel, any remaining members shall be selected by the same procedure.

4. The presiding co-chair of the Trade Committee, or her or his delegate, shall select the arbitrators within five days of the request referred to in paragraph 3 by either Party and in the presence of a representative of each Party.

5. The date of establishment of the arbitration panel shall be the date on which the three arbitrators are selected.

Article 53

Interim panel report

The arbitration panel shall notify to the Parties an interim report containing both the descriptive section and its findings and conclusions, as a general rule, not later than 120 days from the date of establishment of the arbitration panel. Any Party to the dispute may submit written comments to the arbitration panel on precise aspects of its interim report within 15 days of the notification of the report.

Article 54

Arbitration panel ruling

1. The arbitration panel shall notify its ruling to the Parties to the dispute and to the Trade Committee within 150 days from the date of the establishment of the arbitration panel. Where it considers that this deadline cannot be met, the chairperson of the arbitration panel must notify the Parties to the dispute and the Trade Committee in writing, stating the reasons for the delay and the date on which the panel plans to conclude its work. Under no circumstances should the ruling be notified later than 180 days from the date of the establishment of the arbitration panel.

2. In cases of urgency, including those involving perishable and seasonal goods, the arbitration panel shall make every effort to notify its ruling within 75 days from the date of its establishment. Under no circumstance should it take longer than 90 days from its establishment. The arbitration panel may give a preliminary ruling within 10 days of its establishment on whether it deems the case to be urgent.

Section II

Compliance

Article 55

Compliance with the arbitration panel ruling

Each Party to the dispute or as the case may be, the relevant Pacific State shall take any measure necessary to comply with the arbitration panel ruling, and the Parties to the dispute will endeavour to agree on the period of time to comply with the ruling.

Article 56

The reasonable period of time for compliance

1. No later than 30 days after the notification of the arbitration panel ruling to the Parties to the dispute, the Party complained against shall notify the complaining Party and the Trade Committee of the time it will require for compliance (reasonable period of time).

2. If there is disagreement between the Parties to the dispute on the reasonable period of time to comply with the arbitration panel ruling, the complaining Party shall, within 20 days of the notification made under paragraph 1, request in writing the arbitration panel to determine the length of the reasonable period of time. Such request shall be notified simultaneously to the other Party to the dispute and to the Trade Committee. The arbitration panel shall notify its ruling to the Parties to the dispute and to the Trade Committee within 30 days from the date of the submission of the request.

3. The arbitration panel shall, in determining the length of the reasonable period of time, take into consideration the length of time that it will normally take the Party complained against or, as the case may be, the relevant Pacific State to adopt comparable legislative or administrative measures to those identified by such Party or as the case may be, the relevant Pacific State as being necessary to ensure compliance. The arbitration panel shall also take into consideration capacity constraints which may affect the defending Party's adoption of the necessary measures.

4. In the event of the original arbitration panel, or some of its members, being unable to reconvene, the procedures set out in Article 52 shall apply. The time limit for notifying the ruling shall be 45 days from the date of the submission of the request referred to in paragraph 2.

5. The reasonable period of time may be extended by agreement of the Parties to the dispute.

Article 57

Review of any measure taken to comply with the arbitration panel ruling

1. The Party complained against shall notify the other Party and the Trade Committee before the end of the reasonable period of time of any measure that it has taken to comply with the arbitration panel ruling.

2. In the event that there is disagreement between the Parties to the dispute concerning the compatibility of any measure notified under paragraph 1, with the provisions of this Agreement, the complaining Party may request in writing the arbitration panel to rule on the matter. Such request shall identify the specific measure at issue and it shall explain how such measure is incompatible with the provisions of this Agreement. The arbitration panel shall notify its ruling within 90 days of the date of the submission of the request. In cases of urgency, including those involving perishable and seasonal goods, the arbitration panel shall notify its ruling within 45 days of the date of the submission of the request.

3. In the event of the original arbitration panel, or some of its members, being unable to reconvene, the procedures set out in Article 52 shall apply. The time limit for notifying the ruling shall be 105 days from the date of the submission of the request referred to in paragraph 2.

Article 58

Temporary remedies in case of non-compliance

1. If the Party or Pacific State concerned fails to notify any measure taken to comply with the arbitration panel ruling before the expiry of the reasonable period of time, or if the arbitration panel rules that the measure notified under Article 57, paragraph 1 is not compatible with the provisions of this Agreement, the Party complained against or, as the case may be, the relevant Pacific State shall, if so requested by the complaining Party or Pacific State, present an offer for compensation. Such compensation may include or consist of financial compensation although nothing in this Agreement shall oblige the Party complained against, or as the case may be, the relevant Pacific State, to offer such financial compensation.

2. If no agreement on compensation is reached within 30 days of the end of the reasonable period of time or of the arbitration panel’s ruling under Article 57 that a measure taken to comply is not compatible with the provisions of this Agreement, the complaining Party or Pacific State shall be entitled, upon notification to the other Party, to adopt appropriate measures. Such measures may be adopted either by the complaining Party, or as the case may be, the relevant Pacific State.

3. In adopting appropriate measures, the complaining Party, or as the case may be, the relevant Pacific State, shall select measures proportionate to the violation that least affect the attainment of the objectives of this Agreement and shall take into consideration their impact on the economy or development of the Party or individual Pacific States complained against.

4. The EC Party shall exercise due restraint in adopting appropriate measures pursuant to paragraphs 1 and 2 of this Article, in particular, where the failure to comply with the Agreement stems from capacity constraints.

5. Compensation or appropriate measures shall be temporary and shall be applied only until any measure found to violate the provisions of this Agreement has been withdrawn or amended so as to bring it into conformity with those provisions or until the Parties have agreed to settle the dispute.

Article 59

Review of any measure taken to comply after the adoption of appropriate measures

1. The Party or Pacific State complained against shall notify the other Party or Pacific State to the dispute and the Trade Committee of any measure it has taken to comply with the ruling of the arbitration panel and of its request for an end to application of appropriate measures by the complaining Party or Pacific State.

2. If the Parties to the dispute do not reach an agreement on the compatibility of the notified measure with the provisions of this Agreement within 30 days of the date of the submission of the notification, the complaining Party or Pacific State shall request in writing the arbitration panel to rule on the matter. Such request shall be notified to the other Party or Pacific State to the dispute and to the Trade Committee. The arbitration panel ruling shall be notified to the Parties to the dispute and to the Trade Committee within 45 days of the date of the submission of the request. If the arbitration panel rules that any measure taken to comply is not in conformity with the provisions referred to in this Agreement, the arbitration panel will determine whether the complaining Party or, as the case may be, the relevant Pacific State can continue to apply appropriate measures. If the arbitration panel rules that any measure taken to comply is in conformity with the provisions of this Agreement, the appropriate measures shall be terminated.

3. In the event of the original arbitration panel, or some of its members, being unable to reconvene, the procedures laid down in Article 52 shall apply. The period for notifying the ruling shall be 60 days from the date of the submission of the request referred to in paragraph 2.

Section III

Common provisions

Article 60

Mutually agreed solution

The Parties to the dispute may reach an agreed solution to a dispute under Part III at any time. They shall notify the Trade Committee of any such solution. Upon adoption of the mutually agreed solution, the procedure shall be terminated.

Article 61

Rules of procedure and Code of Conduct

1. Dispute settlement procedures under Part III of this Agreement shall be governed by the Rules of Procedure and the Code of Conduct which shall be adopted by the Parties.

2. The Parties may decide to modify the Rules of Procedure and the Code of Conduct.

3. Any meeting of the arbitration panel shall be open to the public in accordance with the Rules of Procedure, unless the arbitration panel decides otherwise on its own motion or at the request of the Parties to the dispute.

Article 62

Information and technical advice

At the request of a Party to the dispute, or upon its own initiative, the arbitration panel may obtain information from any source, including the Parties involved in the dispute, it deems appropriate for the arbitration panel proceeding. The arbitration shall also have the right to seek the relevant opinion of experts as it deems appropriate. Interested parties are authorised to submit amicus curiae briefs to the arbitration panels in accordance with the Rules of Procedure. Any information obtained in this manner must be disclosed to each of the Parties to the dispute and submitted for their comments.

Article 63

Languages of the submissions

1. The written and oral submissions of the Parties to the dispute shall be made in any of the official languages of the Parties.

2. The Parties shall endeavour to agree on a common working language for any specific proceedings under this Part. If the Parties are unable to agree on a common working language, each Party or Pacific State shall arrange for and bear the costs of the translation of its submitted documents and interpretation at the hearings into the language chosen by the Party or Pacific State complained against, unless such language is an official language of that Party or Pacific State (4).

Article 64

Arbitration panel rulings

1. The arbitration panel shall make every effort to take any decision by consensus. Where, nevertheless, a decision cannot be arrived at by consensus, the matter at issue shall be decided by majority vote.

2. The ruling shall set out the findings of fact, the applicability of the relevant provisions of this Agreement and the reasoning behind any findings and conclusions that it makes. The Trade Committee shall make the arbitration panel rulings publicly available unless it decides not to do so.

CHAPTER 4

General provisions

Article 65

List of arbitrators

1. The Trade Committee shall, not later than three months after the provisional application of this Agreement, establish a list of 15 individuals who are willing and able to serve as arbitrators. Each of the Parties shall select five individuals to serve as arbitrators. The two Parties shall also agree on five individuals who are not nationals of either Party and who shall act as chairpersons of the arbitration panel. The Trade Committee will ensure that the list is always maintained at this level.

2. Arbitrators shall have specialised knowledge or experience of law and international trade. They shall be independent, serve in their individual capacities and not take instructions from any organisation or government, or be affiliated with the government of any of the Parties, and shall comply with the Code of Conduct annexed to the Rules of Procedures.

Article 66

Relation with WTO obligations

1. Arbitration bodies set up under this Agreement shall not arbitrate disputes on each Party's or, as the case may be the relevant Pacific State's rights and obligations under the Agreement establishing the WTO.

2. Recourse to the dispute settlement provisions of this Agreement shall be without prejudice to any action in the WTO framework, including dispute settlement action. However, where a Party, or as the case may be, the relevant Pacific State has, with regard to a particular measure, instituted a dispute settlement proceeding, either under Article 51 i of this Agreement or under the WTO Agreement, it may not institute a dispute settlement proceeding regarding the same measure in the other forum until the first proceeding has ended. For purposes of this paragraph, dispute settlement proceedings under the WTO Agreement are deemed to be initiated by a Party's or, as the case may be, Pacific State's request for the establishment of a panel under Article 6 of the Understanding on Rules and Procedures Governing the Settlement of Disputes of the WTO.

3. Nothing in this Agreement shall preclude a Party or Pacific State from implementing the suspension of obligations authorised by the Dispute Settlement Body of the WTO. Nothing in the WTO Agreement shall preclude Parties from suspending benefits under this Agreement.

Article 67

Time-limits

1. All time limits laid down in this Part, including the limits for the arbitration panels to notify their rulings, shall be counted in calendar days from the day following the act or fact to which they refer.

2. Any time limit referred to in this Part may be extended by mutual agreement of the Parties to the dispute.

PART IV

INSTITUTIONAL PROVISIONS

Article 68

Trade Committee

1. A Trade Committee is hereby established that is composed of representatives of the Parties.

2. The Trade Committee shall establish its rules of procedure and be co-chaired by a representative of the EC Party and a representative from the Pacific States. The two co-chairs shall alternate in presiding the meetings. Whoever is presiding a meeting shall be considered ‘presiding co-chair’ for the purposes of this Agreement until the moment in time when the next meeting commences and the role of a presiding co-chair shall be assumed by the other Party.

3. The Trade Committee shall deal with all matters necessary for the implementation of this Agreement.

4. In the performance of its functions, the Trade Committee may:

(a)set up and oversee any special committees or bodies necessary for the implementation of this Agreement;

(b)meet at any time agreed by the Parties;

(c)consider any issues under this Agreement and take appropriate action in the exercise of its functions; and

(d)take decisions or make recommendations in cases provided for in this Agreement.

5. The Trade Committee will delegate specific implementing decision-making powers to the special committees as provided for in the relevant provisions of the Agreement, in particular the Special Committee on Customs Cooperation and Rules of Origin.

PART V

GENERAL AND FINAL PROVISIONS

Article 69

Modalities for the continuation of negotiations

1. The EC Party and the Pacific States covered by this Agreement are committed to the continuation and successful conclusion of the currently ongoing negotiations for a comprehensive Economic Partnership Agreement (EPA) in line with the Cotonou Agreement and previous Ministerial Declarations and Conclusions, including all components and involving all interested countries in the Pacific region. They confirm their commitment to the objective of concluding those negotiations by 31 December 2008.

2. The Parties recognise that development cooperation will be a crucial element of the comprehensive EPA and an essential factor for the realisation of its objectives. They reaffirm their commitment to supporting the objective that development cooperation for regional economic cooperation and integration as provided for in the Cotonou Agreement shall be carried out so as to maximise the expected benefits of the comprehensive EPA.

3. The Parties note that this Interim Partnership Agreement does not predetermine the positions that the region will be taking in the negotiations for a comprehensive EPA on development cooperation. They agree that provisions on development cooperation will be finalised in the wider context of the Pacific ACP States as soon as possible. In the meantime, they further agree to cooperate closely at the national level within the framework of the existing structures as set out in the Cotonou Agreement to facilitate implementation and the realisation of benefits and maximise the synergies between development cooperation and the objectives of this Agreement.

4. The full Economic Partnership Agreement shall, upon its entry into force, replace this Agreement which will then cease to exist.

Article 70

Definitions and fulfilment of obligations

1. For the purposes of this Agreement the ‘Contracting Parties’ shall be the European Community, referred to as the ‘EC Party’, on the one part, and Papua New Guinea and the Republic of the Fiji Islands, referred to as the ‘Pacific States’, on the other part.

2. For the purposes of this Agreement:

(a)the term ‘Parties’ shall refer to the Pacific States listed in paragraph 1 acting collectively and the EC Party. The term ‘Party’ shall refer to the Pacific States listed in paragraph 1 acting collectively or the EC Party, as the case may be;

(b)the term ‘Pacific States’ shall refer to the Pacific States listed in paragraph 1 acting individually.

3. For the purposes of this Agreement, where applicable ‘Small Island States’ means the Cook Islands, Kiribati, Nauru, Niue, Palau, Republic of Marshall Islands and Tuvalu.

4. For the purposes of this Agreement, ‘least developed country’ means any Pacific State designated by the United Nations as a least developed country on the entry into force of this Agreement.

5. The Pacific States and the EC Party shall adopt any general or specific measures required for them to fulfil their obligations under this Agreement and shall ensure that they comply with the objectives laid down in this Agreement.

Article 71

Coordinators and exchange of information

1. In order to facilitate communication and to ensure the effective implementation of the Agreement the Parties shall designate a coordinator within a reasonable period of time after the provisional application of this Agreement. The designation of coordinators is without prejudice to the specific designation of competent authorities under specific Titles or Chapters of this Agreement.

2. On the request of the Parties, the coordinators shall indicate the office or official responsible for any matter pertaining to the implementation of this Agreement and provide the required support to facilitate communication with the requesting Party.

3. On request of the other Party, and to the extent legally possible, the Parties through their coordinators shall provide information and reply promptly to any question relating to an actual or proposed measure that might affect trade between the Parties.

4. The EC Party and the Pacific States shall ensure that their laws, regulations, procedures and administrative rulings of general application relating to any trade matter covered by this Agreement are promptly published or made publicly available, which may include making the information available on the official, publicly and fee-free accessible websites of the EC Party or Pacific States concerned. Such measures shall also be brought to the attention of the other Party.

5. Without prejudice to specific transparency provisions in this Agreement, the information referred to in paragraph 4 shall be considered to have been brought to the attention of the other Party when the information has been made available by appropriate notification to the WTO and to the coordinator of the Pacific States.

Article 72

Regional preference

1. Nothing in this Agreement shall oblige the EC Party or a Pacific State to extend to another Party to this Agreement any more favourable treatment applied by the EC Party or a Pacific State as part of its respective regional integration process.

2. Any more favourable treatment and advantage that may be granted under this Agreement by any Pacific State to the EC Party shall also be provided to all other Pacific States which are a Party to this Agreement.

Article 73

Relations with the Cotonou Agreement

1. With the exception of development cooperation provisions provided for in Title II of Part 3 of the Cotonou Agreement, in case of any inconsistency between the provisions of this Agreement and the provisions of Title II of Part 3 of the Cotonou Agreement, the provisions of this Agreement shall prevail.

2. Nothing in this Agreement shall be construed so as to prevent the application of all provisions of the Cotonou Agreement outside Title II of Part 3 and according to the procedures set by the said Agreement.

Article 74

Relations with the WTO Agreement

The EC Party and the Pacific States agree that nothing in this Agreement requires the EC Party or the Pacific States, where applicable, to act in a manner inconsistent with their existing WTO obligations.

Article 75

Relationship with Other International Agreements

Nothing in this Agreement shall be regarded as exempting any Party from its existing obligations, or abrogating the rights of any Party, under any existing international agreement, unless a contrary intention is expressly stated.

Article 76

Entry into force and duration

1. This Agreement shall enter into force on the first day of the month following the date on which the Contracting Parties have notified each other in writing that their respective internal procedures necessary for its entry into force have been completed.

2. Pending entry into force of the Agreement, the EC Party and Pacific States agree to provisionally apply the Agreement. Such application may be undertaken by provisional application pursuant to the laws of the EC Party and of the Pacific States or by ratification of the Agreement. The Agreement shall be applied provisionally 10 days after the Contracting Parties have notified each other in writing of the completion of the procedures necessary for this purpose.

3. Where a Pacific State accedes to this Agreement, the Agreement shall be applied provisionally in the same manner as foreseen in paragraph 2, once the EC Party and that Pacific State have given notice accordingly.

4. Notwithstanding paragraph 2, the EC Party and the Pacific States may take steps to apply the Agreement, before provisional application, to the extent feasible.

5. Any Party may give written notice to the other of its intention to denounce this Agreement.

6. Denunciation shall take effect twelve months after notification to the other Party.

Article 77

Territorial application

This Agreement shall apply, on the one hand, to the territories in which the Treaty establishing the European Community applies and under the conditions laid down in that Treaty, and, on the other hand, to the territories of the Pacific States. References in this Agreement to ‘territory’ shall be understood in this sense.

Article 78

Revision clause

The Trade Committee may review this Agreement, its implementation, operation and performance where necessary and make appropriate suggestions to the Parties for its amendment.

Article 79

Outermost regions and the European Community

Nothing in this Agreement shall prevent the EC Party from applying existing measures aimed at addressing the structural, social and economic situation of the outermost region pursuant to Article 299 i of the Treaty establishing the European Community.

Article 80

Accession of the Pacific Islands

1. This Agreement shall remain open for accession of all Pacific Island States party to the Cotonou Agreement and Pacific Islands whose structural characteristics and economic and social situation are comparable to those of the countries which are Parties to the Cotonou Agreement on the basis of the submission of a GATT 1994 Article XXIV compliant market access offer. Any request for accession shall be presented to the Parties of this Agreement which will take a decision.

2. If the request is approved, the Pacific Island concerned shall accede to this Agreement by depositing an act of accession which shall be transmitted to the Contracting Parties.

Article 81

Authentic texts

This Agreement is drawn up in duplicate in the Bulgarian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish languages, each of these texts being equally authentic.

Article 82

Annexes

The Annexes and Protocols to this Agreement shall form an integral part thereof.

IN WITNESS WHEREOF, the undersigned Plenipotentiaries have affixed their signatures below this Agreement.

Съставено в Лондон на тридесети юли две хиляди и девета година

Hecho en Londres, el treinta de julio de dos mil nueve.

V Londýně dne třicátého července dva tisíce devět.

Udfærdiget i London den tredivte juli to tusind og ni.

Geschehen zu London am dreißigsten Juli zweitausendneun.

Kahe tuhande üheksanda aasta juulikuu kolmekümnendal päeval Londonis.

Έγινε στο Λονδίνο, στις τριάντα Ιουλίου δύο χιλιάδες εννιά.

Done at London on the thirtieth day of July in the year two thousand and nine.

Fait à Londres, le trente juillet deux mille neuf.

Fatto a Londra, addì trenta luglio duemilanove.

Londonā, divi tūkstoši devītā gada trīsdesmitajā jūlijā.

Priimta du tūkstančiai devintų metų liepos trisdešimtą dieną Londone.

Kelt Londonban, a kétezer-kilencedik év július harmincadik napján.

Magħmul f’Londra, fit-tletin jum ta’ Lulju tas-sena elfejn u disgħa.

Gedaan te Londen, de dertigste juli tweeduizend negen.

Sporządzono w Londynie dnia trzydziestego lipca roku dwa tysiące dziewiątego.

Feito em Londres, em trinta de Julho de dois mil e nove.

Încheiat la Londra, la treizeci iulie două mii nouă.

V Londýne dňa tridsiateho júla dvetisícdeväť.

V Londonu, dne tridesetega julija leta dva tisoč devet.

Tehty Lontoossa kolmantenakymmenentenä päivänä heinäkuuta vuonna kaksituhattayhdeksän.

Som skedde i London den trettionde juli tjugohundranio.

За Европейската общност

Por la Comunidad Europea

Za Evropské společenství

For Det Europæiske Fællesskab

Für die Europäische Gemeinschaft

Euroopa Ühenduse nimel

Για την Ευρωπαϊκή Κοινότητα

For the European Community

Pour la Communauté européenne

Per la Comunità europea

Eiropas Kopienas vārdā

Europos bendrijos vardu

Az Európai Közösség részéről

Għall-Komunità Ewropea

Voor de Europese Gemeenschap

W imieniu Wspólnoty Europejskiej

Pela Comunidade Europeia

Pentru Comunitatea Europeană

Za Európske spoločenstvo

Za Evropsko skupnost

Euroopan yhteisön puolesta

För Europeiska gemenskapen

For the Republic of the Fiji Islands

For the Independent State of Papua New Guinea



(1) The Parties recognise that any such measure shall be applied on a Most Favoured Nation (MFN) basis.

(2) For this calculation official data by the WTO on leading exporters in world merchandise trade (excluding intra-EU trade) shall be used.

(3) For the purpose of this Article agricultural products are those covered by Annex I of the WTO Agreement on Agriculture.

(4) The official language of the Pacific States is English and the official languages of the EC Party are those indicated in Article 81.

ANNEX I

CUSTOMS DUTIES ON PRODUCTS ORIGINATING IN PACIFIC STATES

1. Without prejudice to paragraphs 2, 4, 5, 6 and 7 customs duties of the EC Party (hereinafter ‘EC customs duties’) shall be entirely eliminated on all products of Chapters 01 to 97 of the Harmonised System, except those of Chapter 93 thereof, originating in a Pacific State. For products of Chapter 93 the EC Party shall continue to impose the applied MFN duties. For indicative purposes the schedule of EC customs duties applicable to products originating in a Pacific State is appended to this Annex.

2. EC customs duties on the products of tariff heading 1006 (rice) originating in the Pacific States shall be eliminated as from 1 January 2010, with the exception of EC customs duties on the products of subheading 1006 10 10 which shall be eliminated as from the entry into force of this Agreement.

3. The EC Party and the Pacific States agree that the provisions of Protocol 3 of the Cotonou Agreement (hereinafter the ‘Sugar Protocol’) shall remain applicable until 30 September 2009, and that thereafter the Sugar Protocol shall no longer be in force between them. For the purposes of Article 4 i of the Sugar Protocol, the delivery period 2008/9 will last from 1 July 2008 to 30 September 2009. The guaranteed price for 1 July  to 30 September 2009 shall be decided following the negotiation provided for in Article 5 i.

4. EC Customs duties on products of tariff heading 1701 (sugar) originating in a Pacific State shall be eliminated as from 1 October 2009. Until EC customs duties are entirely eliminated, and in addition to the allocations of tariff rate quotas at zero duty set out in the Sugar Protocol, a tariff rate quota at zero duty of 30 000 tonnes shall be opened for marketing year (1) 2008/2009 for products of tariff heading 1701, white sugar equivalent, originating in the Pacific States. No import license shall be granted with regard to products to be imported under this additional tariff rate quota, unless the importer undertakes to purchase such products at a price at least equal to the guaranteed prices fixed for sugar imported into the EC Party under the Sugar Protocol.

(a)The EC Party may, during the period between 1 October 2009 and 30 September 2015 impose the applied Most Favoured Nation duty on the products of tariff heading 1701 (sugar) originating in Pacific States, imported in excess of the following levels expressed in white sugar equivalent, which are deemed to cause a disturbance in the EC Party sugar market:

(i)3,5 million tonnes in a marketing year of such products originating in States members of the African, Caribbean and Pacific Group of States (ACP States) signatory to the Cotonou Agreement, and

(ii)1,38 million tonnes in marketing year 2009/2010 of such products originating in ACP States that are not recognised by the United Nations as least developed countries. The figure of 1,38 million tonnes shall increase to 1,45 million tonnes in marketing year 2010/2011, and 1,6 million tonnes in the following four marketing years.

(b)The importation of products of tariff heading 1701 originating in any Pacific State that is recognised by the United Nations as a least developed country shall not be subject to the provisions of subparagraph 5(a). However, such imports shall remain subject to the provisions of Article 21 (2).

(c)The imposition of the applied Most Favoured Nation duty shall cease at the end of the marketing year during which it was introduced.

(d)Any measure taken pursuant to this paragraph shall be notified immediately to the Trade Committee and shall be the subject of periodic consultations within that body.

6. As of 1 October 2015, for the purpose of the application of the provisions of Article 21, disturbances in the markets of products of tariff heading 1701 may be deemed to arise in situations where the European Community market price of white sugar falls during two consecutive months below 80 percent of the European Community market price for white sugar prevailing during the previous marketing year.

7. From 1 January 2008 until 30 September 2015 products of tariff heading 1704 90 99, 1806 10 30, 1806 10 90, 2106 90 59 and 2106 90 98 shall be subject to a special surveillance mechanism in order to ensure that the arrangements provided for in paragraph 4 and 5 are not circumvented. In the event of a cumulative increase of imports of such products originating in Pacific States by more than 20 percent in volume during a period of 12 consecutive months compared to the average of the yearly imports over the three previous 12 month periods, the EC Party shall analyse the pattern of trade, the economic justification and the sugar content of such imports and, if it considers that such imports are used to circumvent the arrangements provided for in paragraphs 4 and 5, it may suspend the preferential treatment and introduce the specific MFN duty applied to imports pursuant to the European Community Common Customs Tariff for products of tariff heading 1704 90 99, 1806 10 30, 1806 10 90, 2106 90 59 and 2106 90 98 originating in Pacific States. Subparagraphs 5(b), (c) and (d) shall apply mutatis mutandis to actions under this paragraph.

8. Between 1 October 2009 and 30 September 2012 with regard to the products of CN code 1701, no preferential import license shall be granted unless the importer undertakes to purchase such products at a price not lower than 90 percent of the reference price set by the EC Party for the relevant marketing year.

9. Paragraph 1 shall not apply to products of tariff heading 0803 00 19 originating in PACP States and released for free circulation in the outermost regions of the EC Party. Paragraphs 1, 3, 4 and 5 shall not apply to products of tariff heading 1701 originating in Pacific States and released for free circulation in the French overseas departments. These provisions shall be applicable for a period of 10 years. These periods shall be extended for a further period of 10 years unless the Parties agree otherwise.



(1) For the purpose of paragraphs 4, 5, 6 and 7 ‘marketing year’ means the period between 1 October and 30 September.

(2) For this purpose and by derogation from Article 21, an individual Pacific State recognised by the United Nations as a least developed country may be subject to safeguard measures.

ANNEX II

CUSTOMS DUTIES ON PRODUCTS ORIGINATING IN THE EC PARTY

CUSTOMS DUTIES APPLICABLE ON IMPORTS INTO THE REPUBLIC OF THE FIJI ISLANDS

Summary of the Market Access Trade in Goods Offer

PRODUCT DESCRIPTIONA

Duties eliminated on 1 Jan. 2008
B

Duties eliminated at the end of year 5
C

Duties eliminated at the end of year 10
D

Duties eliminated at the end of year 15
G

Products not subject to liberalisation commitments
No. of items4987652 2401 1061 173
Share of average total imports from EU (value)14,5 %2,5 %59,5 %10,7 %12,8 %
Proportion of national tariff lines (NTLs)8,6 %13,2 %38,7 %19,1 %20,3 %
Total percentage liberalised by value of trade87,2 %
Total percentage liberalised by number of lines79,7 %
Total products not subject to liberalisation commitments1 173
Total No. of national tariff lines5 782

Source of data: The Fiji Islands Revenue and Customs Authority, and the Fiji Islands Bureau of Statistics

The data used to create the averages and to calculate Substantially All Trade are based on figures of trade for 2003, 2004 and 2005. For calculations by value of trade, the calculations are based on 2007 data only to reflect the change to HS2007 nomenclature.

SCHEDULE OF TARIFF LIBERALISATION OF THE REPUBLIC OF FIJI ISLANDS

DUTY01.0101.0101.0101.0101.0101.0101.0101.0101.0101.0101.0101.0101.0101.0101.0101.01
ad valorem, in %non ad valorem2008200920102011201220132014201520162017201820192020202120222023
01
0101
0101.1055555555555555550
0101.9055555555555555550
0102
0102.1055555555555555550
0102.9055555555555555550
0103
0103.1055555555555555550
0103.9155555555555000000
0103.9255555555555000000
0104
0104.1055555555555000000
0104.2055555555555000000
0105
0105.115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0105.125ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0105.195ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0105.945ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0105.995ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0106
0106.115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0106.1255555555555000000
0106.195ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0106.2055555555555000000
0106.3155555555555000000
0106.3255555555555000000
0106.3955555555555000000
0106.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
02
0201
0201.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0201.2015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0201.3015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0202
0202.10151515151515151515151515151515150
0202.2015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0202.3015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0203
0203.1115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0203.1215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0203.1915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0203.2115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0203.2215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0203.2915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0204
0204.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0204.2115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0204.2215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0204.2315ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0204.3015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0204.4115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0204.4215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0204.4315ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0204.5015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0205
0205.001515151515151515151515000000
0206
0206.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0206.2127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0206.2227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0206.2927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0206.3027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0206.4127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0206.4927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0206.8055555555555000000
0206.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207
0207.1115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207.1215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207.1315ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207.1415ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207.2415ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207.2515ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207.2615ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207.2715ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207.3227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207.3327ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207.3427ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207.3527ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0207.3627ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0208
0208.101515151515151515151515000000
0208.301515151515151515151515000000
0208.401515151515151515151515000000
0208.501515151515151515151515000000
0208.9015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0209
0209.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0210
0210.1115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0210.1215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0210.1915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0210.2015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0210.9115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0210.921515151515151515151515000000
0210.931515151515151515151515000000
0210.9915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
03
0301
0301.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0301.9115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0301.9215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0301.9315ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0301.9415ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0301.9515ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0301.9915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
0302
0302.11151515151515151515151515151515150
0302.12151515151515151515151515151515150
0302.19151515151515151515151515151515150
0302.21151515151515151515151515151515150
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1101
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1201
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1209.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1209.2255555555555000000
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1210.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1212.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1212.99
1212.99.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1212.99.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1213
1213.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1214
1214.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1214.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1301
1301.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1301.9055555555555555550
1302
1302.1155555555555000000
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1401
1401.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1404
1404.2055555555555000000
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15
1501
1501.001515151515151515151515000000
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1502.00
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1503
1503.00
1503.00.101515151515151515151515000000
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1504
1504.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1504.3055555555555000000
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1506.00
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1515.90.1000000000000000000
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1516
1516.101515151515151515151515000000
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1517
1517.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1517.90
1517.90.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1518
1518.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1520
1520.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1521
1521.1055555555555555550
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1522
1522.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
16
1601
1601.0015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1602
1602.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1602.42272727272727272727272727272727270
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1602.90.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1603
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1604.1115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1605.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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17
1701
1701.1127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1702
1702.1127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1702.6027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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1703
1703.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1703.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1704
1704.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1704.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
18
1801
1801.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1802
1802.0055555555555000000
1803
1803.1055555555555000000
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1804
1804.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1805
1805.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1806
1806.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1806.20
1806.20.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1806.20.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1806.20.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1806.3127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1806.3227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1806.90
1806.90.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1806.90.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
19
1901
1901.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1901.2015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1901.90
1901.90.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1901.90.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1902
1902.1127 % or $1.5 whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1902.1927 % or $1.5 whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1902.2027 % or $1.5 whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1902.3027 % or $1.5 whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1902.4027 % or $1.5 whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1903
1903.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1904
1904.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1904.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1904.3027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1904.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1905
1905.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1905.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1905.3127 % or $1.48 whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1905.32
1905.32.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1905.32.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1905.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1905.90
1905.90.1027 % or $1.48 whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
1905.90.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
20
2001
2001.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2001.9015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2002
2002.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2002.9015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2003
2003.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2003.2015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2003.9015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2004
2004.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2004.9015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2005
2005.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2005.2027 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater27 % or $3 whichever is greater0
2005.4015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2005.5115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2005.5915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2005.6015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2005.7015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2005.8015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2005.9115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2005.9915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2006
2006.00
2006.00.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2006.00.9015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2007
2007.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2007.9127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2007.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008
2008.11
2008.11.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008.11.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008.1915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008.2015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008.3015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008.4015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008.5015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008.6015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008.7015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008.8015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008.9115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008.9215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2008.9915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009
2009.1115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.1215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.1915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.2115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.2915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.3115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.3915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.4115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.4915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.5015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.6115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.6915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.7115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.7915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.8015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2009.9015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
21
2101
2101.1115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2101.1215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2101.2015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2101.3015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2102
2102.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2102.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2102.3027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2103
2103.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2103.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2103.305ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2103.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2104
2104.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2104.2015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2105
2105.0027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2106
2106.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2106.90
2106.90.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2106.90.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2106.90.3127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2106.90.32$44.56 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2106.90.39$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al$78.03 per l/al0
2106.90.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2106.90.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
22
2201
2201.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2201.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2202
2202.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2202.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2203
2203.00
2203.00.10$2.1 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2203.00.90$2.84 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2204
2204.10
2204.10.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2204.10.90$4.44 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2204.21
2204.21.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2204.21.90$3.93 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2204.29
2204.29.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2204.29.90$3.93 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2204.305ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2205
2205.10
2205.10.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2205.10.90$3.93 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2205.90
2205.90.10272727272727272727272727272727270
2205.90.90$3.93 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2206
2206.00
2206.00.1127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2206.00.19$2.72 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2206.00.2127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2206.00.22$2.72 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2206.00.29$4.34 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2206.00.9127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2206.00.92$2.72 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2206.00.99$3.93 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2207
2207.10$78.03 per litre of alcoholExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2207.20
2207.20.10$44.56 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2207.20.90$78.03 per litre of alcoholExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208
2208.20
2208.20.10$1.76 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.20.20$44.56 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.20.90$78.03 per litre of alcoholExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.30
2208.30.10$1.76 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.30.20$44.56 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.30.90$78.03 per litre of alcoholExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.40
2208.40.10$1.76 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.40.20$44.56 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.40.90$78.03 per litre of alcoholExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.50
2208.50.10$1.76 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.50.20$44.56 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.50.90$78.03 per litre of alcoholExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.60
2208.60.10$1.76 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.60.20$44.56 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.60.90$78.03 per litre of alcoholExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.70
2208.70.11$1.76 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.70.12$44.56 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.70.19$78.03 per litre of alcoholExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.70.21$1.76 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.70.22$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre$44.56 per litre0
2208.70.29$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol$78.03 per litre of alcohol0
2208.90
2208.90.11$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre$1.76 per litre0
2208.90.19$1.76 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.90.21$44.56 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.90.29$44.56 per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.90.91$78.03 per litre of alcoholExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2208.90.99$78.03 per litre of alcoholExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2209
2209.0015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
23
2301
2301.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2301.2015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2302
2302.1055555555555000000
2302.3055555555555000000
2302.405ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2302.505ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2303
2303.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2303.2055555555555000000
2303.3055555555555000000
2304
2304.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2305
2305.0055555555555000000
2306
2306.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2306.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2306.3055555555555000000
2306.4155555555555000000
2306.495ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2306.505ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2306.6055555555555000000
2306.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2307
2307.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2308
2308.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2309
2309.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2309.9015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
24
2401
2401.10$136.71 per kgExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2401.20$136.71 per kgExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2401.30$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg$136.71 per kg0
2402
2402.10$88.01 per kgExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2402.20$144.93 per kg or 1 000 cigarettes whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2402.90
2402.90.10$88.01 per kgExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2402.90.90$144.93 per kg or 1 000 cigarettes whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2403
2403.10$88.01 per kgExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2403.91$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg$88.01 per kg0
2403.99
2403.99.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2403.99.90$88.01 per kgExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
25
2501
2501.0055555500000000000
2502
2502.0055555500000000000
2503
2503.0055555500000000000
2504
2504.1055555500000000000
2504.9055555500000000000
2505
2505.1055555500000000000
2505.9055555500000000000
2506
2506.1055555500000000000
2506.20
2506.20.1055555500000000000
2506.20.9055555500000000000
2507
2507.0055555500000000000
2508
2508.1055555500000000000
2508.3055555500000000000
2508.4055555500000000000
2508.5055555500000000000
2508.6055555500000000000
2508.7055555500000000000
2509
2509.0055555500000000000
2510
2510.1055555500000000000
2510.2055555500000000000
2511
2511.1055555500000000000
2511.2055555500000000000
2512
2512.0055555500000000000
2513
2513.1055555500000000000
2513.2055555500000000000
2514
2514.00
2514.00.1055555500000000000
2514.00.9055555500000000000
2515
2515.1155555500000000000
2515.1255555500000000000
2515.2055555500000000000
2516
2516.1155555500000000000
2516.1255555500000000000
2516.2055555500000000000
2516.9055555500000000000
2517
2517.1055555500000000000
2517.2055555500000000000
2517.3055555500000000000
2517.4155555500000000000
2517.4955555500000000000
2518
2518.10
2518.10.1055555500000000000
2518.10.9055555500000000000
2518.20
2518.20.1055555500000000000
2518.20.9055555500000000000
2518.3055555500000000000
2519
2519.1055555500000000000
2519.9055555500000000000
2520
2520.1055555500000000000
2520.2055555500000000000
2521
2521.0055555500000000000
2522
2522.1055555500000000000
2522.2055555500000000000
2522.3055555500000000000
2523
2523.10272727272727272727272727272727270
2523.21151515151515151515151515151515150
2523.29151515151515151515151515151515150
2523.30151515151515151515151515151515150
2523.90151515151515151515151515151515150
2524
2524.1055555500000000000
2524.9055555500000000000
2525
2525.1055555500000000000
2525.2055555500000000000
2525.3055555500000000000
2526
2526.10
2526.10.1055555500000000000
2526.10.9055555500000000000
2526.2055555500000000000
2528
2528.1055555500000000000
2528.9055555500000000000
2529
2529.1055555500000000000
2529.2155555500000000000
2529.2255555500000000000
2529.3055555500000000000
2530
2530.1055555500000000000
2530.2055555500000000000
2530.9055555500000000000
26
2601
2601.1155555500000000000
2601.1255555500000000000
2601.2055555500000000000
2602
2602.0055555500000000000
2603
2603.0055555500000000000
2604
2604.0055555500000000000
2605
2605.0055555500000000000
2606
2606.0055555500000000000
2607
2607.0055555500000000000
2608
2608.0055555500000000000
2609
2609.0055555500000000000
2610
2610.0055555500000000000
2611
2611.0055555500000000000
2612
2612.1055555500000000000
2612.2055555500000000000
2613
2613.1055555500000000000
2613.9055555500000000000
2614
2614.0055555500000000000
2615
2615.1055555500000000000
2615.9055555500000000000
2616
2616.1055555500000000000
2616.90
2616.90.1055555500000000000
2616.90.2055555500000000000
2616.90.9055555500000000000
2617
2617.1055555500000000000
2617.9055555500000000000
2618
2618.0055555500000000000
2619
2619.0055555500000000000
2620
2620.1155555500000000000
2620.1955555500000000000
2620.2155555500000000000
2620.2955555500000000000
2620.3055555500000000000
2620.4055555500000000000
2620.6055555500000000000
2620.9155555500000000000
2620.9955555500000000000
2621
2621.1055555500000000000
2621.9055555500000000000
27
2701
2701.1155555555555555550
2701.1255555555555555550
2701.1955555555555555550
2701.2055555555555555550
2702
2702.1055555555555555550
2702.2055555555555555550
2703
2703.0055555555555555550
2704
2704.0055555555555555550
2705
2705.0055555555555555550
2706
2706.0055555555555555550
2707
2707.1044c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre0
2707.2044c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre0
2707.3044c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre0
2707.4055555555555555550
2707.50
2707.50.1044c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre44c per litre0
2707.50.9055555555555555550
2707.9155555555555555550
2707.9955555555555555550
2708
2708.1055555555555555550
2708.2055555555555555550
2709
2709.0055555555555555550
2710
2710.11
2710.11.1144c per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.11.1244c per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.11.1344c per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.11.1944c per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.11.215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.11.225ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.11.2355555555555555550
2710.11.2955555555555555550
2710.11.3118c per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.11.3218c per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.11.3910c per litreExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.11.995ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.19
2710.19.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.19.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.19.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2710.995ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2711
2711.114c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg0
2711.124c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg0
2711.134c per kgExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2711.144c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg0
2711.194c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg4c per kg0
2711.2155555555555555550
2711.295ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2712
2712.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2712.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2712.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2713
2713.1155555555555555550
2713.1255555555555555550
2713.2055555555555555550
2713.9055555555555555550
2714
2714.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2714.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2715
2715.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2716
2716.0055555555555555550
28
2801
2801.1055555500000000000
2801.2055555500000000000
2801.3055555500000000000
2802
2802.0055555500000000000
2803
2803.0055555500000000000
2804
2804.1055555500000000000
2804.2155555500000000000
2804.2955555500000000000
2804.3055555500000000000
2804.4055555500000000000
2804.5055555500000000000
2804.6155555500000000000
2804.6955555500000000000
2804.7055555500000000000
2804.8055555500000000000
2804.9055555500000000000
2805
2805.1155555500000000000
2805.1255555500000000000
2805.1955555500000000000
2805.3055555500000000000
2805.4055555500000000000
2806
2806.1055555500000000000
2806.2055555500000000000
2807
2807.0055555500000000000
2808
2808.0055555500000000000
2809
2809.1055555500000000000
2809.2055555500000000000
2810
2810.0055555500000000000
2811
2811.1155555500000000000
2811.1955555500000000000
2811.214c per kg4c per kg4c per kg4c per kg4c per kg4c per kg00000000000
2811.2255555500000000000
2811.2955555500000000000
2812
2812.1055555500000000000
2812.9055555500000000000
2813
2813.1055555500000000000
2813.9055555500000000000
2814
2814.1055555500000000000
2814.2055555500000000000
2815
2815.1155555500000000000
2815.1255555500000000000
2815.2055555500000000000
2815.3055555500000000000
2816
2816.1055555500000000000
2816.4055555500000000000
2817
2817.0055555500000000000
2818
2818.1055555500000000000
2818.2055555500000000000
2818.3055555500000000000
2819
2819.1055555500000000000
2819.9055555500000000000
2820
2820.1055555500000000000
2820.9055555500000000000
2821
2821.1055555500000000000
2821.2055555500000000000
2822
2822.0055555500000000000
2823
2823.0055555500000000000
2824
2824.1055555500000000000
2824.9055555500000000000
2825
2825.1055555500000000000
2825.2055555500000000000
2825.3055555500000000000
2825.4055555500000000000
2825.5055555500000000000
2825.6055555500000000000
2825.7055555500000000000
2825.8055555500000000000
2825.9055555500000000000
2826
2826.1255555500000000000
2826.1955555500000000000
2826.3055555500000000000
2826.9055555500000000000
2827
2827.1055555500000000000
2827.2055555500000000000
2827.3155555500000000000
2827.3255555500000000000
2827.3555555500000000000
2827.3955555500000000000
2827.4155555500000000000
2827.4955555500000000000
2827.5155555500000000000
2827.5955555500000000000
2827.6055555500000000000
2828
2828.1055555555555000000
2828.90
2828.90.1055555555555000000
2828.90.9055555500000000000
2829
2829.1155555500000000000
2829.1955555500000000000
2829.9055555500000000000
2830
2830.1055555500000000000
2830.9055555500000000000
2831
2831.1055555500000000000
2831.9055555500000000000
2832
2832.1055555500000000000
2832.2055555500000000000
2832.3055555500000000000
2833
2833.1155555500000000000
2833.1955555500000000000
2833.2155555500000000000
2833.2255555500000000000
2833.2455555500000000000
2833.2555555500000000000
2833.2755555500000000000
2833.2955555500000000000
2833.3055555500000000000
2833.4055555500000000000
2834
2834.1055555500000000000
2834.2155555500000000000
2834.2955555500000000000
2835
2835.1055555500000000000
2835.2255555500000000000
2835.2455555500000000000
2835.2555555500000000000
2835.2655555500000000000
2835.2955555500000000000
2835.3155555500000000000
2835.3955555500000000000
2836
2836.2055555500000000000
2836.3055555500000000000
2836.4055555500000000000
2836.5055555500000000000
2836.6055555500000000000
2836.9155555500000000000
2836.9255555500000000000
2836.9955555500000000000
2837
2837.1155555500000000000
2837.1955555500000000000
2837.2055555500000000000
2839
2839.1155555500000000000
2839.1955555500000000000
2839.9055555500000000000
2840
2840.1155555500000000000
2840.1955555500000000000
2840.2055555500000000000
2840.30
2840.30.101515151515151515151515000000
2840.30.201515151515151515151515000000
2840.30.9055555500000000000
2841
2841.3055555500000000000
2841.5055555500000000000
2841.6155555500000000000
2841.6955555500000000000
2841.7055555500000000000
2841.8055555500000000000
2841.9055555500000000000
2842
2842.1055555500000000000
2842.9055555500000000000
2843
2843.1055555500000000000
2843.2155555500000000000
2843.2955555500000000000
2843.3055555500000000000
2843.9055555500000000000
2844
2844.1055555500000000000
2844.2055555500000000000
2844.3055555500000000000
2844.4055555500000000000
2844.5055555500000000000
2845
2845.1055555500000000000
2845.9055555500000000000
2846
2846.1055555500000000000
2846.9055555500000000000
2847
2847.0055555500000000000
2848
2848.0055555500000000000
2849
2849.1055555500000000000
2849.2055555500000000000
2849.90
2849.90.9055555500000000000
2850
2850.0055555500000000000
2852
2852.0055555500000000000
2853
2853.0055555500000000000
29
2901
2901.1055555500000000000
2901.2155555500000000000
2901.2255555500000000000
2901.2355555500000000000
2901.2455555500000000000
2901.2955555500000000000
2902
2902.1155555500000000000
2902.1955555500000000000
2902.2044c per litre44c per litre44c per litre44c per litre44c per litre44c per litre00000000000
2902.3044c per litre44c per litre44c per litre44c per litre44c per litre44c per litre00000000000
2902.4144c per litre44c per litre44c per litre44c per litre44c per litre44c per litre00000000000
2902.4244c per litre44c per litre44c per litre44c per litre44c per litre44c per litre00000000000
2902.4344c per litre44c per litre44c per litre44c per litre44c per litre44c per litre00000000000
2902.4444c per litre44c per litre44c per litre44c per litre44c per litre44c per litre00000000000
2902.5055555500000000000
2902.6055555500000000000
2902.7055555500000000000
2902.9055555500000000000
2903
2903.1155555500000000000
2903.1255555500000000000
2903.1355555500000000000
2903.14272727272727272727272727272727270
2903.1555555500000000000
2903.19
2903.19.11272727272727272727272727272727270
2903.19.19272727272727272727272727272727270
2903.19.9055555500000000000
2903.2155555500000000000
2903.2255555500000000000
2903.2355555500000000000
2903.2955555500000000000
2903.3127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2903.3927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2903.41272727272727272727272727272727270
2903.42272727272727272727272727272727270
2903.43272727272727272727272727272727270
2903.44272727272727272727272727272727270
2903.45
2903.45.11272727272727272727272727272727270
2903.45.12272727272727272727272727272727270
2903.45.13272727272727272727272727272727270
2903.45.14272727272727272727272727272727270
2903.45.15272727272727272727272727272727270
2903.45.16272727272727272727272727272727270
2903.45.17272727272727272727272727272727270
2903.45.18272727272727272727272727272727270
2903.45.19272727272727272727272727272727270
2903.45.21272727272727272727272727272727270
2903.45.29272727272727272727272727272727270
2903.45.90272727272727272727272727272727270
2903.46272727272727272727272727272727270
2903.47272727272727272727272727272727270
2903.49
2903.49.1155555500000000000
2903.49.1955555500000000000
2903.49.9055555500000000000
2903.51272727272727272727272727272727270
2903.52272727272727272727272727272727270
2903.59272727272727272727272727272727270
2903.6155555500000000000
2903.62272727272727272727272727272727270
2903.6955555500000000000
2904
2904.1055555500000000000
2904.2055555500000000000
2904.9055555500000000000
2905
2905.1144c per litre44c per litre44c per litre44c per litre44c per litre44c per litre00000000000
2905.1255555500000000000
2905.1355555500000000000
2905.1455555500000000000
2905.1655555500000000000
2905.1755555500000000000
2905.1955555500000000000
2905.2255555500000000000
2905.2955555500000000000
2905.3155555500000000000
2905.3255555500000000000
2905.3955555500000000000
2905.4155555500000000000
2905.4255555500000000000
2905.435ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2905.445ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
2905.4555555500000000000
2905.4955555500000000000
2905.5155555500000000000
2905.5955555500000000000
2906
2906.1155555500000000000
2906.1255555500000000000
2906.1355555500000000000
2906.1955555500000000000
2906.2155555500000000000
2906.2955555500000000000
2907
2907.1155555500000000000
2907.1255555500000000000
2907.1355555500000000000
2907.1555555500000000000
2907.1955555500000000000
2907.2155555500000000000
2907.2255555500000000000
2907.2355555500000000000
2907.2955555500000000000
2908
2908.1155555500000000000
2908.1955555500000000000
2908.9155555500000000000
2908.9955555500000000000
2909
2909.1155555500000000000
2909.1955555500000000000
2909.2055555500000000000
2909.3055555500000000000
2909.4155555500000000000
2909.4355555500000000000
2909.4455555500000000000
2909.4955555500000000000
2909.5055555500000000000
2909.6055555500000000000
2910
2910.1055555500000000000
2910.2055555500000000000
2910.3055555500000000000
2910.4055555555555555550
2910.90272727272727272727272727272727270
2911
2911.0055555500000000000
2912
2912.1155555500000000000
2912.1255555500000000000
2912.1955555500000000000
2912.2155555500000000000
2912.2955555500000000000
2912.3055555500000000000
2912.4155555500000000000
2912.4255555500000000000
2912.4955555500000000000
2912.5055555500000000000
2912.6055555500000000000
2913
2913.0055555500000000000
2914
2914.1155555500000000000
2914.1255555500000000000
2914.1355555500000000000
2914.1955555500000000000
2914.2155555500000000000
2914.2255555500000000000
2914.2355555500000000000
2914.2955555500000000000
2914.3155555500000000000
2914.3955555500000000000
2914.4055555500000000000
2914.5055555500000000000
2914.6155555500000000000
2914.6955555500000000000
2914.7055555500000000000
2915
2915.1155555500000000000
2915.1255555500000000000
2915.1355555500000000000
2915.2155555500000000000
2915.2455555500000000000
2915.2955555500000000000
2915.3155555500000000000
2915.3255555500000000000
2915.3355555500000000000
2915.3655555500000000000
2915.3955555500000000000
2915.4055555500000000000
2915.5055555500000000000
2915.6055555500000000000
2915.7055555500000000000
2915.9055555500000000000
2916
2916.1155555500000000000
2916.1255555500000000000
2916.1355555500000000000
2916.1455555500000000000
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39
3901
3901.1055555555555000000
3901.2055555555555000000
3901.3055555555555000000
3901.9055555555555000000
3902
3902.1055555555555000000
3902.2055555555555000000
3902.3055555555555000000
3902.9055555555555000000
3903
3903.1155555555555000000
3903.1955555555555000000
3903.2055555555555000000
3903.3055555555555000000
3903.9055555555555000000
3904
3904.1055555555555000000
3904.2155555555555000000
3904.2255555555555000000
3904.3055555555555000000
3904.4055555555555000000
3904.5055555555555000000
3904.6155555555555000000
3904.6955555555555000000
3904.9055555555555000000
3905
3905.1255555555555000000
3905.1955555555555000000
3905.2155555555555000000
3905.2955555555555000000
3905.3055555555555000000
3905.9155555555555000000
3905.9955555555555000000
3906
3906.1055555555555000000
3906.9055555555555000000
3907
3907.1055555555555000000
3907.2055555555555000000
3907.3055555555555000000
3907.4055555555555000000
3907.5055555555555000000
3907.6055555555555000000
3907.7055555555555000000
3907.9155555555555000000
3907.9955555555555000000
3908
3908.1055555555555000000
3908.9055555555555000000
3909
3909.1055555555555000000
3909.2055555555555000000
3909.3055555555555000000
3909.4055555555555000000
3909.5055555555555000000
3910
3910.0055555555555000000
3911
3911.1055555555555000000
3911.9055555555555000000
3912
3912.1155555555555000000
3912.1255555555555000000
3912.2055555555555000000
3912.3155555555555000000
3912.3955555555555000000
3912.9055555555555000000
3913
3913.1055555555555000000
3913.9055555555555000000
3914
3914.0055555555555000000
3915
3915.1055555555555000000
3915.2055555555555000000
3915.3055555555555000000
3915.9055555555555000000
3916
3916.1055555555555000000
3916.2055555555555000000
3916.9055555555555000000
3917
3917.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3917.21
3917.21.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3917.21.90151515151515151515151515151515150
3917.22
3917.22.10151515151515151515151515151515150
3917.22.90151515151515151515151515151515150
3917.23
3917.23.10151515151515151515151515151515150
3917.23.90151515151515151515151515151515150
3917.29
3917.29.10151515151515151515151515151515150
3917.29.90151515151515151515151515151515150
3917.31
3917.31.10151515151515151515151515151515150
3917.31.20272727272727272727272727272727270
3917.31.90151515151515151515151515151515150
3917.32
3917.32.10151515151515151515151515151515150
3917.32.20272727272727272727272727272727270
3917.32.9055555555555555550
3917.33
3917.33.10151515151515151515151515151515150
3917.33.20272727272727272727272727272727270
3917.33.9055555555555555550
3917.39
3917.39.10151515151515151515151515151515150
3917.39.20272727272727272727272727272727270
3917.39.3027 % or 54c per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3917.39.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3917.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3918
3918.101515151515151515151515000000
3918.901515151515151515151515000000
3919
3919.1055555555555000000
3919.9055555555555000000
3920
3920.10
3920.10.1027 % or 54c per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3920.10.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3920.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3920.3055555555555555550
3920.4355555555555555550
3920.495ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3920.5155555555555555550
3920.595ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3920.615ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3920.6255555555555555550
3920.6355555555555555550
3920.6955555555555555550
3920.715ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3920.7355555555555555550
3920.7955555555555555550
3920.915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3920.9255555555555555550
3920.9355555555555555550
3920.9455555555555555550
3920.995ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3921
3921.11
3921.11.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3921.11.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3921.12
3921.12.10272727272727272727272727272727270
3921.12.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3921.13
3921.13.10272727272727272727272727272727270
3921.13.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3921.1427ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3921.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3921.90
3921.90.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3921.90.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3922
3922.1055555555555000000
3922.2055555555555000000
3922.9055555555555000000
3923
3923.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3923.2127 % or 54c per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3923.2927 % or 54c per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3923.3027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3923.4015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3923.5027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3923.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3924
3924.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3924.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
3925
3925.1055555555555000000
3925.2055555555555000000
3925.3055555555555000000
3925.9055555555555000000
3926
3926.101515151515151515151515000000
3926.20272727272727272727272727272727270
3926.30
3926.30.101515151515151515151515000000
3926.30.901515151515151515151515000000
3926.4055555555555000000
3926.90
3926.90.101515151515151515151515000000
3926.90.2055555555555000000
3926.90.90272727272727272727272727272727270
40
4001
4001.1055555555555555550
4001.2155555555555555550
4001.2255555555555555550
4001.295ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4001.305ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4002
4002.1155555555555555550
4002.1955555555555555550
4002.2055555555555555550
4002.3155555555555555550
4002.3955555555555555550
4002.4155555555555555550
4002.4955555555555555550
4002.5155555555555555550
4002.5955555555555555550
4002.6055555555555555550
4002.7055555555555555550
4002.8055555555555555550
4002.9155555555555555550
4002.9955555555555555550
4003
4003.0055555555555555550
4004
4004.0055555555555555550
4005
4005.1055555555555555550
4005.2055555555555555550
4005.9155555555555555550
4005.9955555555555555550
4006
4006.1055555555555555550
4006.9055555555555555550
4007
4007.0055555555555555550
4008
4008.11272727272727272727272727272727270
4008.19272727272727272727272727272727270
4008.21
4008.21.101515151515151515151515000000
4008.21.2055555555555000000
4008.21.3055555555555000000
4008.21.9055555555555000000
4008.2955555555555000000
4009
4009.11
4009.11.1055555555555000000
4009.11.9055555555555000000
4009.12
4009.12.1055555555555000000
4009.12.9055555555555000000
4009.21
4009.21.1055555555555000000
4009.21.9055555555555000000
4009.22
4009.22.1055555555555000000
4009.22.9055555555555000000
4009.31
4009.31.1055555555555000000
4009.31.9055555555555000000
4009.32
4009.32.1055555555555000000
4009.32.9055555555555000000
4009.41
4009.41.1055555555555000000
4009.41.9055555555555000000
4009.42
4009.42.1055555555555000000
4009.42.9055555555555000000
4010
4010.1155555555555555550
4010.1255555555555555550
4010.1955555555555555550
4010.3155555555555555550
4010.3255555555555555550
4010.3355555555555555550
4010.3455555555555555550
4010.3555555555555555550
4010.3655555555555555550
4010.3955555555555555550
4011
4011.10272727272727272727272727272727270
4011.20
4011.20.10272727272727272727272727272727270
4011.20.90272727272727272727272727272727270
4011.30272727272727272727272727272727270
4011.40272727272727272727272727272727270
4011.50272727272727272727272727272727270
4011.61272727272727272727272727272727270
4011.62272727272727272727272727272727270
4011.63272727272727272727272727272727270
4011.69272727272727272727272727272727270
4011.92272727272727272727272727272727270
4011.93272727272727272727272727272727270
4011.94272727272727272727272727272727270
4011.99272727272727272727272727272727270
4012
4012.1127 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater0
4012.1227 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater0
4012.1327 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater0
4012.19272727272727272727272727272727270
4012.2027 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater27 % or $16 per tyre whichever is the greater0
4012.90272727272727272727272727272727270
4013
4013.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4013.20151515151515151515151515151515150
4013.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4014
4014.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4014.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4015
4015.1127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4015.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4015.90
4015.90.10272727272727272727272727272727270
4015.90.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4016
4016.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4016.9115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4016.9215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4016.93
4016.93.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4016.93.9015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4016.9415ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4016.9515ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4016.99
4016.99.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4016.99.9015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4017
4017.00
4017.00.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4017.00.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
41
4101
4101.2055555555555555550
4101.5055555555555555550
4101.9055555555555555550
4102
4102.1055555555555000000
4102.2155555555555000000
4102.2955555555555555550
4103
4103.2055555555555000000
4103.3055555555555000000
4103.9055555555555555550
4104
4104.1155555500000000000
4104.1955555500000000000
4104.4155555500000000000
4104.4955555500000000000
4105
4105.1055555500000000000
4105.3055555500000000000
4106
4106.2155555500000000000
4106.2255555500000000000
4106.3155555500000000000
4106.3255555500000000000
4106.4055555500000000000
4106.9155555500000000000
4106.9255555500000000000
4107
4107.1155555500000000000
4107.1255555500000000000
4107.1955555500000000000
4107.9155555500000000000
4107.9255555500000000000
4107.9955555500000000000
4112
4112.0055555500000000000
4113
4113.1055555500000000000
4113.2055555500000000000
4113.3055555500000000000
4113.9055555500000000000
4114
4114.1055555500000000000
4114.2055555500000000000
4115
4115.1055555500000000000
4115.2055555555555000000
42
4201
4201.0055555555555000000
4202
4202.111515151515151515151515000000
4202.121515151515151515151515000000
4202.191515151515151515151515000000
4202.211515151515151515151515000000
4202.221515151515151515151515000000
4202.291515151515151515151515000000
4202.311515151515151515151515000000
4202.321515151515151515151515000000
4202.391515151515151515151515000000
4202.91
4202.91.101515151515151515151515000000
4202.91.201515151515151515151515000000
4202.91.901515151515151515151515000000
4202.92
4202.92.101515151515151515151515000000
4202.92.201515151515151515151515000000
4202.92.901515151515151515151515000000
4202.99
4202.99.101515151515151515151515000000
4202.99.201515151515151515151515000000
4202.99.901515151515151515151515000000
4203
4203.10272727272727272727272727272727270
4203.21272727272727272727272727272727270
4203.29272727272727272727272727272727270
4203.30272727272727272727272727272727270
4203.40272727272727272727272727272727270
4205
4205.00
4205.00.1055555555555555550
4205.00.90272727272727272727272727272727270
4206
4206.0055555555555555550
43
4301
4301.1055555555555555550
4301.3055555555555000000
4301.6055555555555000000
4301.8055555555555000000
4301.9055555555555000000
4302
4302.1155555500000000000
4302.1955555500000000000
4302.2055555500000000000
4302.3055555500000000000
4303
4303.1055555500000000000
4303.90
4303.90.1055555500000000000
4303.90.9055555500000000000
4304
4304.0055555500000000000
44
4401
4401.1055555555555555550
4401.2155555555555555550
4401.2255555555555555550
4401.3055555555555555550
4402
4402.1055555555555555550
4402.9055555555555555550
4403
4403.1055555555555555550
4403.20
4403.20.1155555555555555550
4403.20.1255555555555555550
4403.20.1955555555555555550
4403.4155555555555555550
4403.4955555555555555550
4403.9155555555555555550
4403.9255555555555555550
4403.99
4403.99.1155555555555555550
4403.99.1255555555555555550
4403.99.1355555555555555550
4403.99.1955555555555555550
4403.99.9055555555555555550
4404
4404.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4404.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4405
4405.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4406
4406.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4406.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4407
4407.10
4407.10.1155555555555555550
4407.10.195ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4407.10.2155555555555555550
4407.10.295ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4407.2155555555555555550
4407.2255555555555555550
4407.2555555555555555550
4407.2655555555555555550
4407.2755555555555555550
4407.2855555555555555550
4407.2955555555555555550
4407.9155555555555555550
4407.9255555555555555550
4407.9355555555555555550
4407.9455555555555555550
4407.9555555555555555550
4407.99
4407.99.1155555555555555550
4407.99.1255555555555555550
4407.99.195ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4407.99.2155555555555555550
4407.99.2255555555555555550
4407.99.2955555555555555550
4407.99.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4408
4408.10
4408.10.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4408.10.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4408.31
4408.31.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4408.31.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
4408.39
4408.39.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
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5601
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5607.4927 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater0
5607.5027 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater0
5607.90
5607.90.10151515151515151515151515151515150
5607.90.9027 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater27 % or $2 per kg whichever is greater0
5608
5608.1155555555555000000
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5701
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5801
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6112.4127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6112.49272727272727272727272727272727270
6113
6113.00
6113.00.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6113.00.90272727272727272727272727272727270
6114
6114.20
6114.20.10272727272727272727272727272727270
6114.20.20272727272727272727272727272727270
6114.20.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6114.30
6114.30.10272727272727272727272727272727270
6114.30.20272727272727272727272727272727270
6114.30.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6114.90
6114.90.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6114.90.20272727272727272727272727272727270
6114.90.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6115
6115.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6115.2127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6115.2227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6115.2927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6115.3027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6115.94272727272727272727272727272727270
6115.95272727272727272727272727272727270
6115.96272727272727272727272727272727270
6115.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6116
6116.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6116.91272727272727272727272727272727270
6116.92272727272727272727272727272727270
6116.93272727272727272727272727272727270
6116.99272727272727272727272727272727270
6117
6117.10
6117.10.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6117.10.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6117.805ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6117.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
62
6201
6201.11272727272727272727272727272727270
6201.12272727272727272727272727272727270
6201.13272727272727272727272727272727270
6201.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6201.91272727272727272727272727272727270
6201.92272727272727272727272727272727270
6201.93272727272727272727272727272727270
6201.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6202
6202.11272727272727272727272727272727270
6202.12272727272727272727272727272727270
6202.13272727272727272727272727272727270
6202.19272727272727272727272727272727270
6202.91272727272727272727272727272727270
6202.92272727272727272727272727272727270
6202.93272727272727272727272727272727270
6202.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6203
6203.11272727272727272727272727272727270
6203.12272727272727272727272727272727270
6203.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6203.2227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6203.23272727272727272727272727272727270
6203.2927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6203.31272727272727272727272727272727270
6203.32272727272727272727272727272727270
6203.33272727272727272727272727272727270
6203.3927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6203.41272727272727272727272727272727270
6203.4227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6203.4327ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6203.4927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6204
6204.11272727272727272727272727272727270
6204.12272727272727272727272727272727270
6204.13272727272727272727272727272727270
6204.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6204.21272727272727272727272727272727270
6204.22272727272727272727272727272727270
6204.23272727272727272727272727272727270
6204.2927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6204.31272727272727272727272727272727270
6204.32272727272727272727272727272727270
6204.33272727272727272727272727272727270
6204.3927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6204.41272727272727272727272727272727270
6204.4227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6204.43272727272727272727272727272727270
6204.44272727272727272727272727272727270
6204.4927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6204.51272727272727272727272727272727270
6204.5227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6204.5327ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6204.5927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6204.61272727272727272727272727272727270
6204.62272727272727272727272727272727270
6204.63272727272727272727272727272727270
6204.6927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6205
6205.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6205.3027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6205.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6206
6206.10272727272727272727272727272727270
6206.20272727272727272727272727272727270
6206.3027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6206.40272727272727272727272727272727270
6206.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6207
6207.1127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6207.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6207.21272727272727272727272727272727270
6207.22272727272727272727272727272727270
6207.2927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6207.91272727272727272727272727272727270
6207.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6208
6208.11272727272727272727272727272727270
6208.19272727272727272727272727272727270
6208.21272727272727272727272727272727270
6208.22272727272727272727272727272727270
6208.29272727272727272727272727272727270
6208.91272727272727272727272727272727270
6208.92272727272727272727272727272727270
6208.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6209
6209.20272727272727272727272727272727270
6209.30272727272727272727272727272727270
6209.90272727272727272727272727272727270
6210
6210.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6210.20272727272727272727272727272727270
6210.3027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6210.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6210.5027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6211
6211.1127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6211.1227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6211.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6211.3227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6211.33272727272727272727272727272727270
6211.3927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6211.41272727272727272727272727272727270
6211.4227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6211.43272727272727272727272727272727270
6211.4927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6212
6212.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6212.20272727272727272727272727272727270
6212.30272727272727272727272727272727270
6212.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6213
6213.20272727272727272727272727272727270
6213.90272727272727272727272727272727270
6214
6214.10
6214.10.1055555555555555550
6214.10.90272727272727272727272727272727270
6214.20
6214.20.1055555555555555550
6214.20.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6214.30
6214.30.1055555555555555550
6214.30.90272727272727272727272727272727270
6214.40
6214.40.1055555555555555550
6214.40.90272727272727272727272727272727270
6214.90
6214.90.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6214.90.90272727272727272727272727272727270
6215
6215.1055555555555555550
6215.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6215.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6216
6216.0027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6217
6217.10
6217.10.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6217.10.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6217.10.3027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6217.10.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6217.10.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6217.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
63
6301
6301.10272727272727272727272727272727270
6301.20272727272727272727272727272727270
6301.30272727272727272727272727272727270
6301.40272727272727272727272727272727270
6301.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6302
6302.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6302.2127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6302.22272727272727272727272727272727270
6302.2927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6302.3127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6302.3227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6302.3927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6302.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6302.5127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6302.53272727272727272727272727272727270
6302.59272727272727272727272727272727270
6302.6027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6302.9127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6302.93272727272727272727272727272727270
6302.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6303
6303.1227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6303.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6303.91272727272727272727272727272727270
6303.92272727272727272727272727272727270
6303.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6304
6304.11272727272727272727272727272727270
6304.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6304.9127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6304.92272727272727272727272727272727270
6304.93272727272727272727272727272727270
6304.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6305
6305.10272727272727272727272727272727270
6305.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6305.32272727272727272727272727272727270
6305.3327ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6305.3927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6305.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6306
6306.1227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6306.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6306.2227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6306.2927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6306.3027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6306.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6306.91272727272727272727272727272727270
6306.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6307
6307.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6307.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6307.90
6307.90.1055555555555555550
6307.90.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6308
6308.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6309
6309.00$ 0,96 per kg or 27 % whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6310
6310.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6310.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
64
6401
6401.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6401.92272727272727272727272727272727270
6401.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6402
6402.12272727272727272727272727272727270
6402.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6402.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6402.91272727272727272727272727272727270
6402.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6403
6403.12272727272727272727272727272727270
6403.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6403.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6403.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6403.51272727272727272727272727272727270
6403.5927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6403.91272727272727272727272727272727270
6403.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6404
6404.1127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6404.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6404.20272727272727272727272727272727270
6405
6405.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6405.20272727272727272727272727272727270
6405.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
6406
6406.1055555555555000000
6406.2055555555555000000
6406.9155555555555000000
6406.9955555555555000000
65
6501
6501.00272727272727272727272727272727270
6502
6502.00272727272727272727272727272727270
6504
6504.00272727272727272727272727272727270
6505
6505.10151515151515151515151515151515150
6505.90272727272727272727272727272727270
6506
6506.10151515151515151515151515151515150
6506.91272727272727272727272727272727270
6506.99272727272727272727272727272727270
6507
6507.00272727272727272727272727272727270
66
6601
6601.101515151515151515151515000000
6601.911515151515151515151515000000
6601.991515151515151515151515000000
6602
6602.0055555555555000000
6603
6603.2055555555555000000
6603.9055555555555000000
67
6701
6701.0055555555555000000
6702
6702.101515151515151515151515000000
6702.901515151515151515151515000000
6703
6703.0055555555555000000
6704
6704.111515151515151515151515000000
6704.191515151515151515151515000000
6704.201515151515151515151515000000
6704.901515151515151515151515000000
68
6801
6801.0055555555555000000
6802
6802.1055555555555000000
6802.2155555555555000000
6802.2355555555555000000
6802.2955555555555000000
6802.9155555555555000000
6802.9255555555555000000
6802.9355555555555000000
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6803
6803.0055555555555000000
6804
6804.1055555555555000000
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6804.2255555555555000000
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6804.3055555500000000000
6805
6805.1055555555555000000
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6805.3055555555555000000
6806
6806.1055555555555000000
6806.2055555555555000000
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6807
6807.1055555555555000000
6807.9055555555555000000
6808
6808.00
6808.00.1055555555555000000
6808.00.9055555555555000000
6809
6809.11
6809.11.1055555555555000000
6809.11.9055555555555000000
6809.19
6809.19.1055555555555000000
6809.19.9055555555555000000
6809.9055555555555000000
6810
6810.111515151515151515151515000000
6810.191515151515151515151515000000
6810.911515151515151515151515000000
6810.991515151515151515151515000000
6811
6811.4055555555555000000
6811.8155555555555000000
6811.82
6811.82.1055555555555000000
6811.82.9055555555555000000
6811.8355555555555000000
6811.8955555555555000000
6812
6812.8055555555555000000
6812.9155555555555000000
6812.9255555555555000000
6812.9355555555555000000
6812.9955555555555000000
6813
6813.201515151515151515151515000000
6813.811515151515151515151515000000
6813.89
6813.89.101515151515151515151515000000
6813.89.901515151515151515151515000000
6814
6814.1055555555555000000
6814.9055555555555000000
6815
6815.1055555555555000000
6815.2055555555555000000
6815.91
6815.91.101515151515151515151515000000
6815.91.9055555555555000000
6815.99
6815.99.101515151515151515151515000000
6815.99.9055555555555000000
69
6901
6901.0055555555555000000
6902
6902.1055555555555000000
6902.2055555555555000000
6902.9055555555555000000
6903
6903.1055555555555000000
6903.2055555555555000000
6903.9055555555555000000
6904
6904.1055555555555000000
6904.9055555555555000000
6905
6905.1055555555555000000
6905.9055555555555000000
6906
6906.0055555555555000000
6907
6907.1055555555555000000
6907.9055555555555000000
6908
6908.1055555555555000000
6908.9055555555555000000
6909
6909.1155555555555000000
6909.1255555555555000000
6909.1955555555555000000
6909.9055555555555000000
6910
6910.1055555555555000000
6910.9055555555555000000
6911
6911.1055555555555000000
6911.9055555555555000000
6912
6912.0055555555555000000
6913
6913.101515151515151515151515000000
6913.901515151515151515151515000000
6914
6914.1055555555555000000
6914.9055555555555000000
70
7001
7001.0055555555555000000
7002
7002.1055555555555000000
7002.2055555555555000000
7002.3155555555555000000
7002.3255555555555000000
7002.3955555555555000000
7003
7003.1255555555555000000
7003.1955555555555000000
7003.2055555555555000000
7003.3055555555555000000
7004
7004.2055555555555000000
7004.9055555555555000000
7005
7005.1055555555555000000
7005.2155555555555000000
7005.2955555555555000000
7005.3055555555555000000
7006
7006.0055555555555000000
7007
7007.1155555555555000000
7007.1955555555555000000
7007.2155555555555000000
7007.2955555555555000000
7008
7008.0055555555555000000
7009
7009.1055555555555000000
7009.9155555555555000000
7009.9255555555555000000
7010
7010.1055555555555000000
7010.2055555555555000000
7010.9055555555555000000
7011
7011.1055555555555000000
7011.2055555555555000000
7011.9055555555555000000
7013
7013.1055555555555000000
7013.2255555555555000000
7013.2855555555555000000
7013.3355555555555000000
7013.3755555555555000000
7013.4155555555555000000
7013.4255555555555000000
7013.4955555555555000000
7013.91
7013.91.101515151515151515151515000000
7013.91.9055555555555000000
7013.9955555555555000000
7014
7014.00
7014.00.1055555555555000000
7014.00.9055555555555000000
7015
7015.1055555555555000000
7015.9055555555555000000
7016
7016.1055555555555000000
7016.9055555555555000000
7017
7017.1055555555555000000
7017.2055555555555000000
7017.9055555555555000000
7018
7018.101515151515151515151515000000
7018.2055555555555000000
7018.901515151515151515151515000000
7019
7019.1155555555555000000
7019.1255555555555000000
7019.1955555555555000000
7019.3155555555555000000
7019.3255555555555000000
7019.3955555555555000000
7019.4055555555555000000
7019.5155555555555000000
7019.5255555555555000000
7019.5955555555555000000
7019.90
7019.90.1055555555555000000
7019.90.9055555555555000000
7020
7020.00
7020.00.1055555555555000000
7020.00.9055555555555000000
71
7101
7101.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7101.2127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7101.2227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7102
7102.101515151515151515151515000000
7102.211515151515151515151515000000
7102.291515151515151515151515000000
7102.311515151515151515151515000000
7102.391515151515151515151515000000
7103
7103.101515151515151515151515000000
7103.911515151515151515151515000000
7103.991515151515151515151515000000
7104
7104.101515151515151515151515000000
7104.201515151515151515151515000000
7104.901515151515151515151515000000
7105
7105.101515151515151515151515000000
7105.901515151515151515151515000000
7106
7106.101515151515151515151515000000
7106.911515151515151515151515000000
7106.921515151515151515151515000000
7107
7107.001515151515151515151515000000
7108
7108.111515151515151515151515000000
7108.121515151515151515151515000000
7108.131515151515151515151515000000
7108.2055555555555000000
7109
7109.001515151515151515151515000000
7110
7110.1115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7110.1915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7110.211515151515151515151515000000
7110.291515151515151515151515000000
7110.311515151515151515151515000000
7110.391515151515151515151515000000
7110.411515151515151515151515000000
7110.491515151515151515151515000000
7111
7111.001515151515151515151515000000
7112
7112.301515151515151515151515000000
7112.911515151515151515151515000000
7112.921515151515151515151515000000
7112.991515151515151515151515000000
7113
7113.11
7113.11.101515151515151515151515000000
7113.11.901515151515151515151515000000
7113.19
7113.19.101515151515151515151515000000
7113.19.901515151515151515151515000000
7113.20
7113.20.101515151515151515151515000000
7113.20.901515151515151515151515000000
7114
7114.111515151515151515151515000000
7114.191515151515151515151515000000
7114.201515151515151515151515000000
7115
7115.101515151515151515151515000000
7115.90
7115.90.101515151515151515151515000000
7115.90.901515151515151515151515000000
7116
7116.10272727272727272727272727272727270
7116.20272727272727272727272727272727270
7117
7117.111515151515151515151515000000
7117.191515151515151515151515000000
7117.901515151515151515151515000000
7118
7118.1055555555555000000
7118.9055555555555000000
72
7201
7201.1055555555555000000
7201.2055555555555000000
7201.5055555555555000000
7202
7202.1155555555555000000
7202.1955555555555000000
7202.2155555555555000000
7202.2955555555555000000
7202.3055555555555000000
7202.4155555555555000000
7202.4955555555555000000
7202.5055555555555000000
7202.6055555555555000000
7202.7055555555555000000
7202.8055555555555000000
7202.9155555555555000000
7202.9255555555555000000
7202.9355555555555000000
7202.9955555555555000000
7203
7203.1055555555555000000
7203.9055555555555000000
7204
7204.1055555555555000000
7204.2155555555555000000
7204.2955555555555000000
7204.3055555555555000000
7204.4155555555555000000
7204.4955555555555000000
7204.5055555555555000000
7205
7205.1055555555555000000
7205.2155555555555000000
7205.2955555555555000000
7206
7206.1055555555555000000
7206.9055555555555000000
7207
7207.1155555555555000000
7207.1255555555555000000
7207.1955555555555000000
7207.2055555555555000000
7208
7208.1055555555555000000
7208.2555555555555000000
7208.2655555555555000000
7208.2755555555555000000
7208.3655555555555000000
7208.3755555555555000000
7208.3855555555555000000
7208.3955555555555000000
7208.4055555555555000000
7208.5155555555555000000
7208.5255555555555000000
7208.5355555555555000000
7208.5455555555555000000
7208.9055555555555000000
7209
7209.1555555555555000000
7209.1655555555555000000
7209.1755555555555000000
7209.1855555555555000000
7209.2555555555555000000
7209.2655555555555000000
7209.2755555555555000000
7209.2855555555555000000
7209.9055555555555000000
7210
7210.11
7210.11.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7210.11.9055555555555555550
7210.12
7210.12.10272727272727272727272727272727270
7210.12.9055555555555555550
7210.20
7210.20.10272727272727272727272727272727270
7210.20.9055555555555555550
7210.30
7210.30.10272727272727272727272727272727270
7210.30.9055555555555555550
7210.41
7210.41.10272727272727272727272727272727270
7210.41.9055555555555555550
7210.49
7210.49.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7210.49.9055555555555555550
7210.50
7210.50.10272727272727272727272727272727270
7210.50.9055555555555555550
7210.61
7210.61.10272727272727272727272727272727270
7210.61.9055555555555555550
7210.69
7210.69.10272727272727272727272727272727270
7210.69.9055555555555555550
7210.70
7210.70.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7210.70.9055555555555555550
7210.90
7210.90.10272727272727272727272727272727270
7210.90.9055555555555555550
7211
7211.1355555555555555550
7211.1455555555555555550
7211.1955555555555555550
7211.2355555555555555550
7211.2955555555555555550
7211.9055555555555555550
7212
7212.10
7212.10.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7212.10.9055555555555555550
7212.20
7212.20.10272727272727272727272727272727270
7212.20.9055555555555555550
7212.30
7212.30.10272727272727272727272727272727270
7212.30.9055555555555555550
7212.40
7212.40.10272727272727272727272727272727270
7212.40.9055555555555555550
7212.50
7212.50.10272727272727272727272727272727270
7212.50.9055555555555555550
7212.60
7212.60.10272727272727272727272727272727270
7212.60.9055555555555555550
7213
7213.10
7213.10.1027 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater0
7213.10.9055555555555555550
7213.20
7213.20.1027 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater27 % or $ 0,5 per kg whichever is the greater0
7213.20.9055555555555555550
7213.91
7213.91.1055555555555555550
7213.91.9027 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater0
7213.99
7213.99.1027 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater0
7213.99.9055555555555555550
7214
7214.1055555555555555550
7214.20
7214.20.1027 % or $ 0,5 per kg whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7214.20.9055555555555555550
7214.30
7214.30.1027 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater0
7214.30.9055555555555555550
7214.91
7214.91.1027 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater0
7214.91.9055555555555555550
7214.99
7214.99.1027 % or $ 0,5 per kg whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7214.99.9055555555555555550
7215
7215.10
7215.10.1027 % or $ 0,5 per kg whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7215.10.9055555555555555550
7215.50
7215.50.1027 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater0
7215.50.9055555555555555550
7215.90
7215.90.1027 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater27 % or $ 0,5 per kg whichever is greater0
7215.90.9055555555555555550
7216
7216.1055555555555000000
7216.2155555555555000000
7216.2255555555555000000
7216.3155555555555000000
7216.3255555555555000000
7216.3355555555555000000
7216.4055555555555000000
7216.5055555555555000000
7216.6155555555555000000
7216.6955555555555000000
7216.9155555555555000000
7216.9955555555555000000
7217
7217.1055555555555000000
7217.2055555555555000000
7217.3055555555555000000
7217.9055555555555000000
7218
7218.1055555555555000000
7218.9155555555555000000
7218.9955555555555000000
7219
7219.1155555555555000000
7219.1255555555555000000
7219.1355555555555000000
7219.1455555555555000000
7219.2155555555555000000
7219.2255555555555000000
7219.2355555555555000000
7219.2455555555555000000
7219.3155555555555000000
7219.3255555555555000000
7219.3355555555555000000
7219.3455555555555000000
7219.3555555555555000000
7219.9055555555555000000
7220
7220.1155555555555000000
7220.1255555555555000000
7220.2055555555555000000
7220.9055555555555000000
7221
7221.0055555555555000000
7222
7222.1155555555555000000
7222.1955555555555000000
7222.2055555555555000000
7222.3055555555555000000
7222.4055555555555000000
7223
7223.0055555555555000000
7224
7224.1055555555555000000
7224.9055555555555000000
7225
7225.1155555555555000000
7225.1955555555555000000
7225.3055555555555000000
7225.4055555555555000000
7225.5055555555555000000
7225.9155555555555000000
7225.9255555555555000000
7225.9955555555555000000
7226
7226.1155555555555000000
7226.1955555555555000000
7226.2055555555555000000
7226.9155555555555000000
7226.9255555555555000000
7226.9955555555555000000
7227
7227.1055555555555000000
7227.2055555555555000000
7227.9055555555555000000
7228
7228.1055555555555000000
7228.2055555555555000000
7228.3055555555555000000
7228.4055555555555000000
7228.5055555555555000000
7228.6055555555555000000
7228.7055555555555000000
7228.8055555555555000000
7229
7229.2055555555555000000
7229.9055555555555000000
73
7301
7301.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7301.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7302
7302.1055555555555555550
7302.3055555555555555550
7302.405ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7302.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7303
7303.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304
7304.11
7304.11.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304.11.9055555555555555550
7304.19
7304.19.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304.19.9055555555555555550
7304.22
7304.22.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304.22.9055555555555555550
7304.23
7304.23.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304.23.9055555555555555550
7304.24
7304.24.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304.24.9055555555555555550
7304.29
7304.29.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304.29.9055555555555555550
7304.31
7304.31.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304.31.9055555555555555550
7304.39
7304.39.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304.39.9055555555555555550
7304.41
7304.41.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304.41.9055555555555555550
7304.49
7304.49.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304.49.9055555555555555550
7304.51
7304.51.1027 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater0
7304.51.9055555555555555550
7304.59
7304.59.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304.59.9055555555555555550
7304.90
7304.90.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7304.90.9055555555555555550
7305
7305.1155555555555555550
7305.1255555555555555550
7305.1955555555555555550
7305.2055555555555555550
7305.3155555555555555550
7305.3955555555555555550
7305.9055555555555555550
7306
7306.11
7306.11.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7306.11.9055555555555555550
7306.19
7306.19.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7306.19.9055555555555555550
7306.21
7306.21.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7306.21.9055555555555555550
7306.29
7306.29.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7306.29.9055555555555555550
7306.30
7306.30.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7306.30.9055555555555555550
7306.40
7306.40.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7306.40.9055555555555555550
7306.50
7306.50.1027 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater27 % or $ 0,4 per kg whichever is the greater0
7306.50.9055555555555555550
7306.61
7306.61.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7306.61.9055555555555555550
7306.69
7306.69.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7306.69.9055555555555555550
7306.90
7306.90.1027 % or $ 0,4 per kg whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7306.90.9055555555555555550
7307
7307.115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7307.195ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7307.215ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7307.225ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7307.2355555555555555550
7307.295ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7307.915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7307.925ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7307.9355555555555555550
7307.995ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7308
7308.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7308.205ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7308.30
7308.30.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7308.30.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7308.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7308.90
7308.90.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7308.90.9027 % or $ 2,5 per kg whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7309
7309.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7310
7310.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7310.2127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7310.295ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7311
7311.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7312
7312.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7312.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7313
7313.00
7313.00.10272727272727272727272727272727270
7313.00.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7314
7314.125ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7314.145ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7314.195ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7314.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7314.3127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7314.3927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7314.4127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7314.4227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7314.4927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7314.5055555555555555550
7315
7315.115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7315.125ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7315.195ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7315.2055555555555555550
7315.815ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7315.825ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7315.895ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7315.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7316
7316.005ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7317
7317.0027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7318
7318.115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7318.125ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7318.135ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7318.145ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7318.155ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7318.165ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7318.195ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7318.2155555555555555550
7318.225ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7318.235ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7318.2455555555555555550
7318.295ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7319
7319.2055555555555555550
7319.3055555555555555550
7319.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7320
7320.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7320.2015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7320.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7321
7321.11
7321.11.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7321.11.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7321.125ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7321.195ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7321.815ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7321.825ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7321.895ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7321.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7322
7322.1155555555555555550
7322.1955555555555555550
7322.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7323
7323.10272727272727272727272727272727270
7323.91272727272727272727272727272727270
7323.92272727272727272727272727272727270
7323.9327ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7323.9427ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7323.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7324
7324.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7324.2155555555555555550
7324.295ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7324.905ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7325
7325.10
7325.10.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7325.10.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7325.915ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7325.9927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7326
7326.115ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7326.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7326.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7326.90
7326.90.105ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
7326.90.2055555555555555550
7326.90.9027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
74
7401
7401.0055555555555000000
7402
7402.0055555555555000000
7403
7403.1155555555555000000
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7404
7404.0055555555555000000
7405
7405.0055555555555000000
7406
7406.1055555555555000000
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7407
7407.1055555555555000000
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7408
7408.1155555555555000000
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7409
7409.1155555555555000000
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7410
7410.1155555555555000000
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7411
7411.1055555555555000000
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7412
7412.1055555555555000000
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7413
7413.0055555555555000000
7415
7415.1055555555555000000
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7418
7418.11272727272727272727272727272727270
7418.19272727272727272727272727272727270
7418.20272727272727272727272727272727270
7419
7419.10272727272727272727272727272727270
7419.91272727272727272727272727272727270
7419.99
7419.99.101515151515151515151515000000
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7419.99.90272727272727272727272727272727270
7419.99.991515151515151515151515000000
75
7501
7501.1055555500000000000
7501.2055555500000000000
7502
7502.1055555500000000000
7502.2055555500000000000
7503
7503.0055555500000000000
7504
7504.0055555500000000000
7505
7505.1155555500000000000
7505.1255555500000000000
7505.2155555500000000000
7505.2255555500000000000
7506
7506.1055555500000000000
7506.2055555500000000000
7507
7507.1155555500000000000
7507.1255555500000000000
7507.2055555500000000000
7508
7508.1055555500000000000
7508.90
7508.90.1055555500000000000
7508.90.9055555500000000000
76
7601
7601.1055555555555000000
7601.2055555555555000000
7602
7602.0055555555555000000
7603
7603.1055555555555000000
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7604
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7606
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7607
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7608
7608.1055555555555000000
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7609
7609.0055555555555000000
7610
7610.10
7610.10.10272727272727272727272727272727270
7610.10.90272727272727272727272727272727270
7610.90272727272727272727272727272727270
7611
7611.0055555555555000000
7612
7612.1055555555555000000
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7613
7613.0055555555555000000
7614
7614.1055555555555000000
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7615
7615.11272727272727272727272727272727270
7615.19
7615.19.10151515151515151515151515151515150
7615.19.90272727272727272727272727272727270
7615.2055555555555000000
7616
7616.1055555555555000000
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7616.99
7616.99.1055555555555000000
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78
7801
7801.1055555555555000000
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7802
7802.0055555555555000000
7804
7804.1155555555555000000
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7806
7806.0055555555555000000
79
7901
7901.1155555555555000000
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7902
7902.0055555555555000000
7903
7903.1055555555555000000
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7904
7904.0055555555555000000
7905
7905.0055555555555000000
7907
7907.00
7907.00.1055555555555000000
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80
8001
8001.1055555555555000000
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8002
8002.0055555555555000000
8003
8003.0055555555555000000
8007
8007.00
8007.00.1055555555555000000
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81
8101
8101.1055555555555000000
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8102
8102.10
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8113
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82
8201
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8508.70.101515151515151515151515000000
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8516.32.101515151515151515151515000000
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8516.90.101515151515151515151515000000
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8519.50151515151515151515151515151515150
8519.81151515151515151515151515151515150
8519.89
8519.89.10151515151515151515151515151515150
8519.89.90151515151515151515151515151515150
8521
8521.101515151515151515151515000000
8521.901515151515151515151515000000
8522
8522.1055555555555000000
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8522.90.1055555555555000000
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8523.21272727272727272727272727272727270
8523.29
8523.29.10272727272727272727272727272727270
8523.29.2055555555555555550
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8523.29.4055555555555555550
8523.29.5055555555555555550
8523.29.90272727272727272727272727272727270
8523.40272727272727272727272727272727270
8523.5155555555555555550
8523.5255555555555555550
8523.5955555555555555550
8523.80272727272727272727272727272727270
8525
8525.5055555555555555550
8525.60
8525.60.1033333333333333330
8525.60.9055555555555555550
8525.80151515151515151515151515151515150
8526
8526.1055555555555000000
8526.9155555555555000000
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8527
8527.121515151515151515151515000000
8527.13
8527.13.101515151515151515151515000000
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8527.19
8527.19.101515151515151515151515000000
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8527.21
8527.21.101515151515151515151515000000
8527.21.901515151515151515151515000000
8527.29
8527.29.101515151515151515151515000000
8527.29.901515151515151515151515000000
8527.91
8527.91.101515151515151515151515000000
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8527.92
8527.92.101515151515151515151515000000
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8527.99
8527.99.101515151515151515151515000000
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8528
8528.4155555555555000000
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8529
8529.1055555555555000000
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8530
8530.1055555555555000000
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8531
8531.1055555555555000000
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8532
8532.1055555555555000000
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8533.1055555555555000000
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8534.0055555555555000000
8535
8535.1055555555555000000
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8535.90.1055555555555000000
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8536.1055555555555000000
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8536.70.1055555555555000000
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8537.1055555555555000000
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8538
8538.1055555555555000000
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8539.1055555555555000000
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8539.39.1055555555555000000
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8541.1055555555555000000
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8541.40.1055555555555000000
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8542
8542.3155555555555000000
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8543.1055555555555000000
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8544
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8545
8545.1155555555555000000
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8546
8546.1055555555555000000
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8547
8547.1055555555555000000
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8548
8548.1055555555555000000
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86
8601
8601.1055555500000000000
8601.2055555500000000000
8602
8602.1055555500000000000
8602.9055555500000000000
8603
8603.1055555500000000000
8603.9055555500000000000
8604
8604.0055555500000000000
8605
8605.0055555500000000000
8606
8606.1055555500000000000
8606.3055555500000000000
8606.9155555500000000000
8606.9255555500000000000
8606.9955555500000000000
8607
8607.1155555500000000000
8607.1255555500000000000
8607.1955555500000000000
8607.2155555500000000000
8607.2955555500000000000
8607.3055555500000000000
8607.9155555500000000000
8607.9955555500000000000
8608
8608.0055555500000000000
8609
8609.0055555500000000000
87
8701
8701.1000000000000000000
8701.20
8701.20.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8701.20.9027 % or $ 10 542 per unit whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8701.30
8701.30.102727272727272727272727000000
8701.30.9027 % or $ 6 710 per unit whichever is greater27 % or $ 6 710 per unit whichever is greater27 % or $ 6 710 per unit whichever is greater27 % or $ 6 710 per unit whichever is greater27 % or $ 6 710 per unit whichever is greater27 % or $ 6 710 per unit whichever is greater27 % or $ 6 710 per unit whichever is greater27 % or $ 6 710 per unit whichever is greater27 % or $ 6 710 per unit whichever is greater27 % or $ 6 710 per unit whichever is greater27 % or $ 6 710 per unit whichever is greater000000
8701.90
8701.90.1000000000000000000
8701.90.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8701.90.9027 % or $ 3 877 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8702
8702.10
8702.10.1127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8702.10.1227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8702.10.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8702.10.2127 % or $ 10 400 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8702.10.2227 % or $ 12 400 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8702.10.2927 % or $ 16 500 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8702.90
8702.90.1127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8702.90.1227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8702.90.1927ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8702.90.9127 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater27 % or $ 10 400 per unit whichever is the greater0
8702.90.9227 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater27 % or $ 12 400 per unit whichever is the greater0
8702.90.9927 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater27 % or $ 16 500 per unit whichever is the greater0
8703
8703.1015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.21
8703.21.1027 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater0
8703.21.20272727272727272727272727272727270
8703.21.3027 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater0
8703.21.40272727272727272727272727272727270
8703.21.5027 % or $ 5 550 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.21.60272727272727272727272727272727270
8703.21.9027 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater0
8703.22
8703.22.1027 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater0
8703.22.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.22.3027 % or $ 7 350 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.22.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.22.5027 % or $ 7 350 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.22.6027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.22.9027 % or $ 7 350 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.23
8703.23.1027 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater0
8703.23.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.23.3027 % or $ 11 150 per unit whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.23.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.23.5027 % or $ 11 150 per unit whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.23.6027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.23.9027 % or $ 11 150 per unit whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.24
8703.24.1027 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater0
8703.24.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.24.3027 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater0
8703.24.40272727272727272727272727272727270
8703.24.5027 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater0
8703.24.60272727272727272727272727272727270
8703.24.9027 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater0
8703.31
8703.31.1027 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater0
8703.31.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.31.3027 % or $ 7 350 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.31.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.31.5027 % or $ 7 350 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.31.6027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.31.9027 % or $ 7 350 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.32
8703.32.1027 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater27 % or $ 11 150 per unit whichever is greater0
8703.32.2027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.32.3027 % or $ 11 150 per unit whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.32.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.32.5027 % or $ 11 150 per unit whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.32.6027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.32.9027 % or $ 11 150 per unit whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.33
8703.33.1127 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater0
8703.33.12272727272727272727272727272727270
8703.33.1327 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater0
8703.33.14272727272727272727272727272727270
8703.33.1527 % or $ 11 150 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.33.16272727272727272727272727272727270
8703.33.1927 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater27 % or $ 11 150 per unit whichever is the greater0
8703.33.2127 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater0
8703.33.22272727272727272727272727272727270
8703.33.2327 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater0
8703.33.2427ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.33.2527 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater27 % or $ 15 000 per unit whichever is the greater0
8703.33.26272727272727272727272727272727270
8703.33.2927 % or $ 15 000 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8703.9015ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704
8704.10
8704.10.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.10.9027 % or $ 13 158 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.21
8704.21.11272727272727272727272727272727270
8704.21.1227 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater0
8704.21.13272727272727272727272727272727270
8704.21.1927 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater0
8704.21.201515151515151515151515000000
8704.21.31272727272727272727272727272727270
8704.21.3227 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater0
8704.21.33272727272727272727272727272727270
8704.21.3427 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater0
8704.21.35272727272727272727272727272727270
8704.21.3627 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater0
8704.21.37272727272727272727272727272727270
8704.21.3827 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater0
8704.21.39272727272727272727272727272727270
8704.21.4127 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater0
8704.21.42272727272727272727272727272727270
8704.21.4327 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater0
8704.21.44272727272727272727272727272727270
8704.21.4527 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater0
8704.21.46272727272727272727272727272727270
8704.21.4927 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater0
8704.21.51272727272727272727272727272727270
8704.21.5227 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater0
8704.21.53272727272727272727272727272727270
8704.21.5427 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater0
8704.21.55272727272727272727272727272727270
8704.21.5627 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater0
8704.21.57272727272727272727272727272727270
8704.21.5827 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater0
8704.21.59272727272727272727272727272727270
8704.21.6127 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater0
8704.21.62272727272727272727272727272727270
8704.21.6327 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater0
8704.21.64272727272727272727272727272727270
8704.21.6527 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater0
8704.21.66272727272727272727272727272727270
8704.21.6927 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater0
8704.21.71272727272727272727272727272727270
8704.21.7227 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater0
8704.21.73272727272727272727272727272727270
8704.21.7927 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater0
8704.21.91272727272727272727272727272727270
8704.21.9927 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater0
8704.22
8704.22.112727272727272727272727000000
8704.22.1227ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.22.1327 % or $ 13 555 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.22.1927 % or $ 10 513 per unit whichever is the greater27 % or $ 10 513 per unit whichever is the greater27 % or $ 10 513 per unit whichever is the greater27 % or $ 10 513 per unit whichever is the greater27 % or $ 10 513 per unit whichever is the greater27 % or $ 10 513 per unit whichever is the greater27 % or $ 10 513 per unit whichever is the greater27 % or $ 10 513 per unit whichever is the greater27 % or $ 10 513 per unit whichever is the greater27 % or $ 10 513 per unit whichever is the greater27 % or $ 10 513 per unit whichever is the greater000000
8704.22.202727272727272727272727000000
8704.22.3027 % or $ 9 554 per unit whichever is greater27 % or $ 9 554 per unit whichever is greater27 % or $ 9 554 per unit whichever is greater27 % or $ 9 554 per unit whichever is greater27 % or $ 9 554 per unit whichever is greater27 % or $ 9 554 per unit whichever is greater27 % or $ 9 554 per unit whichever is greater27 % or $ 9 554 per unit whichever is greater27 % or $ 9 554 per unit whichever is greater27 % or $ 9 554 per unit whichever is greater27 % or $ 9 554 per unit whichever is greater000000
8704.22.9127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.22.9927 % or $ 5 469 per unit whichever is greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.23
8704.23.102727272727272727272727000000
8704.23.2027 % or $ 9 560 per unit whichever is the greater27 % or $ 9 560 per unit whichever is the greater27 % or $ 9 560 per unit whichever is the greater27 % or $ 9 560 per unit whichever is the greater27 % or $ 9 560 per unit whichever is the greater27 % or $ 9 560 per unit whichever is the greater27 % or $ 9 560 per unit whichever is the greater27 % or $ 9 560 per unit whichever is the greater27 % or $ 9 560 per unit whichever is the greater27 % or $ 9 560 per unit whichever is the greater27 % or $ 9 560 per unit whichever is the greater000000
8704.23.3027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.23.4027 % or $ 9 560 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.23.9127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.23.9927 % or $ 9 527 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.31
8704.31.11272727272727272727272727272727270
8704.31.1227 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater0
8704.31.13272727272727272727272727272727270
8704.31.1927 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater0
8704.31.201515151515151515151515000000
8704.31.31272727272727272727272727272727270
8704.31.3227 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater0
8704.31.33272727272727272727272727272727270
8704.31.3427 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater0
8704.31.35272727272727272727272727272727270
8704.31.3627 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater27 % or $ 7 800 per unit whichever is the greater0
8704.31.37272727272727272727272727272727270
8704.31.3827 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater0
8704.31.39272727272727272727272727272727270
8704.31.4127 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater27 % or $ 10 150 per unit whichever is the greater0
8704.31.42272727272727272727272727272727270
8704.31.4327 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater27 % or $ 12 150 per unit whichever is the greater0
8704.31.44272727272727272727272727272727270
8704.31.4527 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater0
8704.31.46272727272727272727272727272727270
8704.31.4927 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater27 % or $ 14 150 per unit whichever is the greater0
8704.31.51272727272727272727272727272727270
8704.31.5227 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater0
8704.31.53272727272727272727272727272727270
8704.31.5427 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater27 % or $ 7 350 per unit whichever is the greater0
8704.31.55272727272727272727272727272727270
8704.31.5627 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater27 % or $ 8 250 per unit whichever is the greater0
8704.31.57272727272727272727272727272727270
8704.31.5827 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater27 % or $ 9 600 per unit whichever is the greater0
8704.31.59272727272727272727272727272727270
8704.31.6127 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater27 % or $ 10 650 per unit whichever is the greater0
8704.31.62272727272727272727272727272727270
8704.31.6327 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater27 % or $ 12 650 per unit whichever is the greater0
8704.31.64272727272727272727272727272727270
8704.31.6527 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater27 % or $ 13 650 per unit whichever is the greater0
8704.31.66272727272727272727272727272727270
8704.31.6927 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater27 % or $ 14 650 per unit whichever is the greater0
8704.31.71272727272727272727272727272727270
8704.31.7227 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater27 % or $ 5 100 per unit whichever is the greater0
8704.31.73272727272727272727272727272727270
8704.31.7927 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater27 % or $ 6 000 per unit whichever is the greater0
8704.31.91272727272727272727272727272727270
8704.31.9927 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater27 % or $ 6 450 per unit whichever is the greater0
8704.32
8704.32.112727272727272727272727000000
8704.32.1227 % or $ 13 070 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.32.1327ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.32.1927 % or $ 9 731 per unit whichever is the greater27 % or $ 9 731 per unit whichever is the greater27 % or $ 9 731 per unit whichever is the greater27 % or $ 9 731 per unit whichever is the greater27 % or $ 9 731 per unit whichever is the greater27 % or $ 9 731 per unit whichever is the greater27 % or $ 9 731 per unit whichever is the greater27 % or $ 9 731 per unit whichever is the greater27 % or $ 9 731 per unit whichever is the greater27 % or $ 9 731 per unit whichever is the greater27 % or $ 9 731 per unit whichever is the greater000000
8704.32.202727272727272727272727000000
8704.32.3027 % or $ 10 215 per unit whichever is the greater27 % or $ 10 215 per unit whichever is the greater27 % or $ 10 215 per unit whichever is the greater27 % or $ 10 215 per unit whichever is the greater27 % or $ 10 215 per unit whichever is the greater27 % or $ 10 215 per unit whichever is the greater27 % or $ 10 215 per unit whichever is the greater27 % or $ 10 215 per unit whichever is the greater27 % or $ 10 215 per unit whichever is the greater27 % or $ 10 215 per unit whichever is the greater27 % or $ 10 215 per unit whichever is the greater000000
8704.32.4027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.32.5027 % or $ 8 927 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.32.6027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.32.9027 % or $ 11 444 per unit whichever is the greater27 % or $ 11 444 per unit whichever is the greater27 % or $ 11 444 per unit whichever is the greater27 % or $ 11 444 per unit whichever is the greater27 % or $ 11 444 per unit whichever is the greater27 % or $ 11 444 per unit whichever is the greater27 % or $ 11 444 per unit whichever is the greater27 % or $ 11 444 per unit whichever is the greater27 % or $ 11 444 per unit whichever is the greater27 % or $ 11 444 per unit whichever is the greater27 % or $ 11 444 per unit whichever is the greater000000
8704.90
8704.90.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8704.90.9027 % or $ 366 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8705
8705.10
8705.10.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8705.10.9027 % or $ 6 057 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8705.20
8705.20.102727272727272727272727000000
8705.20.9027 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater000000
8705.30
8705.30.102727272727272727272727000000
8705.30.9027 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater27 % or $ 6 057 per unit whichever is the greater000000
8705.40
8705.40.102727272727272727272727000000
8705.40.9027 % or $ 16 498 per unit whichever is the greater27 % or $ 16 498 per unit whichever is the greater27 % or $ 16 498 per unit whichever is the greater27 % or $ 16 498 per unit whichever is the greater27 % or $ 16 498 per unit whichever is the greater27 % or $ 16 498 per unit whichever is the greater27 % or $ 16 498 per unit whichever is the greater27 % or $ 16 498 per unit whichever is the greater27 % or $ 16 498 per unit whichever is the greater27 % or $ 16 498 per unit whichever is the greater27 % or $ 16 498 per unit whichever is the greater000000
8705.90
8705.90.102727272727272727272727000000
8705.90.2027 % or $ 57 921 per unit whichever is greater27 % or $ 57 921 per unit whichever is greater27 % or $ 57 921 per unit whichever is greater27 % or $ 57 921 per unit whichever is greater27 % or $ 57 921 per unit whichever is greater27 % or $ 57 921 per unit whichever is greater27 % or $ 57 921 per unit whichever is greater27 % or $ 57 921 per unit whichever is greater27 % or $ 57 921 per unit whichever is greater27 % or $ 57 921 per unit whichever is greater27 % or $ 57 921 per unit whichever is greater000000
8705.90.9127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8705.99.9927 % or $ 8 635 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8706
8706.00
8706.00.102727272727272727272727000000
8706.00.2027 % or $ 5 209 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8706.00.9127ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8706.00.9927 % or $ 5 209 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8707
8707.10
8707.10.1127 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater27 % or $ 6 900 per unit whichever is the greater0
8707.10.1227 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater27 % or $ 9 150 per unit whichever is the greater0
8707.10.1327 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater0
8707.10.19272727272727272727272727272727270
8707.90
8707.90.1127 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater27 % or $ 13 150 per unit whichever is the greater0
8707.90.12272727272727272727272727272727270
8707.90.19272727272727272727272727272727270
8707.90.90272727272727272727272727272727270
8708
8708.101515151515151515151515000000
8708.211515151515151515151515000000
8708.291515151515151515151515000000
8708.301515151515151515151515000000
8708.401515151515151515151515000000
8708.501515151515151515151515000000
8708.70
8708.70.1027 % or $ 16 per unit, whichever is the greater27 % or $ 16 per unit, whichever is the greater27 % or $ 16 per unit, whichever is the greater27 % or $ 16 per unit, whichever is the greater27 % or $ 16 per unit, whichever is the greater27 % or $ 16 per unit, whichever is the greater27 % or $ 16 per unit, whichever is the greater27 % or $ 16 per unit, whichever is the greater27 % or $ 16 per unit, whichever is the greater27 % or $ 16 per unit, whichever is the greater27 % or $ 16 per unit, whichever is the greater000000
8708.70.901515151515151515151515000000
8708.801515151515151515151515000000
8708.911515151515151515151515000000
8708.92272727272727272727272727272727270
8708.931515151515151515151515000000
8708.941515151515151515151515000000
8708.951515151515151515151515000000
8708.99
8708.99.1027 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater27 % or $ 5 550 per unit whichever is the greater000000
8708.99.901515151515151515151515000000
8709
8709.111515151515151515151515000000
8709.191515151515151515151515000000
8709.901515151515151515151515000000
8710
8710.00272727272727272727272727272727270
8711
8711.101515151515151515151515000000
8711.201515151515151515151515000000
8711.301515151515151515151515000000
8711.401515151515151515151515000000
8711.501515151515151515151515000000
8711.901515151515151515151515000000
8712
8712.0055555555555000000
8713
8713.1000000000000000000
8713.9000000000000000000
8714
8714.111515151515151515151515000000
8714.191515151515151515151515000000
8714.2000000000000000000
8714.911515151515151515151515000000
8714.921515151515151515151515000000
8714.931515151515151515151515000000
8714.941515151515151515151515000000
8714.951515151515151515151515000000
8714.961515151515151515151515000000
8714.991515151515151515151515000000
8715
8715.001515151515151515151515000000
8716
8716.10
8716.10.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8716.10.9027 % or $ 782 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8716.20
8716.20.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8716.20.9027 % or $ 2 873 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8716.31
8716.31.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8716.31.9027 % or $ 14 582 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8716.39
8716.39.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8716.39.9027 % or $ 6 707 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8716.40
8716.40.1027ExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8716.40.9027 % or $ 3 776 per unit whichever is the greaterExclExclExclExclExclExclExclExclExclExclExclExclExclExclExclExcl
8716.80
8716.80.101515151515151515151515000000
8716.80.901515151515151515151515000000
8716.901515151515151515151515000000
88
8801
8801.0055555555555000000
8802
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CUSTOMS DUTIES APPLICABLE ON IMPORTS INTO PAPUA NEW GUINEA

C1C2C3C4C5C6C7C8C9C10
CAT GABCDEF
HS 6 Code as per WTO SchedulesDescription as per WTO Tariff SchedulesValue of imports

2003-2005 (in PGK)
Cat ‘G’

Excluded List
Date of Application0-5 years6-10 years11-15 years16-20 years21-25 years
Total values
# of items1 0484 79900000
Share of average total imports from EU (value)11,9 %88,1 %0,0 %0,0 %0,0 %0,0 %0,0 %
Proportion of national tariff lines (NTLs)17,9 %82,1 %
Total value of imports from EU (in PGK)118 129 300
Source: National Data from Internal Revenue Commission for the Years 2003-2005 Averaged.

C1C2C3C4C5C6C7C8C9
CAT GABCDEF
HS 6 Code as per WTO SchedulesImport Duty

(value & quantity)
Cat ‘G’

Excluded List
Date of Application0-5 years6-10 years11-15 years16-20 years21-25 years
Notation ‘1’ duty

applicable
Notation ‘1’ duty

not applicable
0101 10 0001
0101 20 0001
0101 90 0001
0102 10 0001
0102 90 0001
0103 10 0001
0103 91 0001
0103 92 0001
0104 10 0001
0104 20 0001
0105 11 0001
0105 12 0001
0105 19 0001
0105 92 0001
0105 93 0001
0105 99 0001
0106 00 1001
0106 00 2001
0106 00 3001
0106 00 4001
0106 00 9001
0106 11 0001
0106 12 0001
0106 19 0001
0106 20 0001
0106 31 0001
0106 32 0001
0106 39 0001
0106 90 1001
0106 90 2001
0106 90 9001
0201 10 00151
0201 20 00151
0201 30 00151
0202 10 00151
0202 20 00151
0202 30 10151
0202 30 2001
0203 11 00151
0203 12 00151
0203 19 00151
0203 21 00151
0203 22 00151
0203 29 00151
0204 10 0001
0204 21 0001
0204 22 0001
0204 23 0001
0204 30 0001
0204 41 0001
0204 42 0001
0204 43 0001
0204 50 0001
0205 00 0001
0206 10 0001
0206 21 0001
0206 22 0001
0206 29 0001
0206 30 0001
0206 41 0001
0206 49 0001
0206 80 0001
0206 90 0001
0207 10 00K 2,20 per kg1
0207 11 00K 2,20 per kg1
0207 12 00K 2,20 per kg1
0207 13 00K 2,20 per kg1
0207 14 00K 2,20 per kg1
0207 24 00K 2,20 per kg1
0207 25 00K 2,20 per kg1
0207 26 00K 2,20 per kg1
0207 27 00K 2,20 per kg1
0207 32 00K 2,20 per kg1
0207 33 00K 2,20 per kg1
0207 34 00K 2,20 per kg1
0207 35 00K 2,20 per kg1
0207 36 00K 2,20 per kg1
0208 10 0001
0208 20 0001
0208 30 0001
0208 40 0001
0208 50 10151
0208 50 9001
0208 90 1001
0208 90 2001
0208 90 9001
0209 00 0001
0210 11 00251
0210 12 00251
0210 19 10251
0210 19 90251
0210 20 10251
0210 20 20251
0210 20 30251
0210 90 00251
0210 91 00251
0210 92 00251
0210 93 10251
0210 93 90251
0210 99 00251
0301 10 00251
0301 91 00251
0301 92 00251
0301 93 00251
0301 99 00251
0302 11 00251
0302 12 00251
0302 19 00251
0302 21 00251
0302 22 00251
0302 23 00251
0302 29 00251
0302 31 00251
0302 32 00251
0302 33 00251
0302 34 00251
0302 35 00251
0302 36 00251
0302 39 00251
0302 40 00251
0302 50 00251
0302 61 00251
0302 62 00251
0302 63 00251
0302 64 00251
0302 65 00251
0302 66 00251
0302 69 10251
0302 69 20251
0302 69 30251
0302 69 4001
0302 69 90251
0302 70 00251
0303 11 00251
0303 19 00251
0303 21 00251
0303 22 00251
0303 29 00251
0303 31 00251
0303 32 00251
0303 33 00251
0303 39 00251
0303 41 00251
0303 41 1001
0303 42 00251
0303 42 1001
0303 43 00251
0303 43 1001
0303 44 00251
0303 44 1001
0303 45 00251
0303 46 00251
0303 49 00251
0303 49 1001
0303 50 00251
0303 60 00251
0303 71 00251
0303 72 00251
0303 73 00251
0303 74 00251
0303 75 00251
0303 76 00251
0303 77 00251
0303 78 00251
0303 79 10251
0303 79 20251
0303 79 30251
0303 79 4001
0303 79 90251
0303 80 00251
0304 10 00251
0304 20 00251
0304 90 10251
0304 90 20251
0304 90 30251
0304 90 90251
0305 10 00251
0305 20 00251
0305 30 00251
0305 41 00251
0305 42 00251
0305 49 10251
0305 49 20251
0305 49 30251
0305 49 90251
0305 51 00251
0305 59 10251
0305 59 20251
0305 59 30251
0305 59 40251
0305 59 90251
0305 61 00251
0305 62 00251
0305 63 00251
0305 69 10251
0305 69 20251
0305 69 30251
0305 69 40251
0305 69 90251
0306 11 00251
0306 12 00251
0306 13 00251
0306 14 00251
0306 19 00251
0306 21 00251
0306 22 00251
0306 23 00251
0306 24 00251
0306 29 00251
0307 10 00251
0307 21 00251
0307 29 00251
0307 31 00251
0307 39 00251
0307 41 00251
0307 49 00251
0307 51 00251
0307 59 00251
0307 60 00251
0307 91 00251
0307 99 10251
0307 99 90251
0401 10 0001
0401 20 0001
0401 30 1001
0401 30 2001
0401 30 3001
0401 30 9001
0402 10 0001
0402 21 0001
0402 29 0001
0402 91 0001
0402 99 0001
0403 10 0001
0403 90 0001
0404 10 0001
0404 90 0001
0405 10 0001
0405 20 0001
0405 90 0001
0406 10 0001
0406 20 0001
0406 30 0001
0406 40 0001
0406 90 0001
0407 00 00K 1,00 per doz1
0408 11 00151
0408 19 00151
0408 91 00151
0408 99 00151
0409 00 00251
0410 00 00151
0501 00 0001
0502 10 0001
0502 90 0001
0503 00 0001
0504 00 0001
0505 10 00151
0505 90 00151
0506 10 00151
0506 90 00151
0507 10 00151
0507 90 10151
0507 90 90151
0508 00 10151
0508 00 20151
0508 00 30151
0508 00 40151
0508 00 50151
0508 00 90151
0509 00 00151
0510 00 00151
0511 10 0001
0511 91 0001
0511 90 9901
0511 99 1001
0511 99 2001
0511 99 9001
0601 10 0001
0601 20 0001
0602 10 0001
0602 20 0001
0602 30 0001
0602 40 0001
0602 90 0001
0602 99 0001
0603 10 00251
0603 90 00251
0604 10 00251
0604 91 00251
0604 99 10251
0604 99 90251
0701 10 0001
0701 90 00401
0702 00 00401
0703 10 00401
0703 20 00401
0703 90 00401
0704 10 00401
0704 20 00401
0704 90 00401
0705 11 00401
0705 19 00401
0705 21 00401
0705 29 00401
0706 10 00401
0706 90 00401
0707 00 00401
0708 10 00401
0708 20 00401
0708 90 00401
0709 10 00401
0709 20 00401
0709 30 00401
0709 40 00401
0709 51 00401
0709 52 00401
0709 59 00401
0709 60 00401
0709 70 00401
0709 90 10401
0709 90 90401
0710 10 00251
0710 21 00251
0710 22 00251
0710 29 00251
0710 30 00251
0710 40 00251
0710 80 00251
0710 90 00251
0711 10 00251
0711 20 00251
0711 30 00251
0711 40 00251
0711 51 00251
0711 59 00251
0711 90 00251
0712 20 00251
0712 30 00251
0712 31 00251
0712 32 00251
0712 33 00251
0712 39 00251
0712 90 00251
0713 10 00251
0713 20 00251
0713 31 00251
0713 32 00251
0713 33 00251
0713 39 00251
0713 40 00251
0713 50 00251
0713 90 00251
0714 10 00401
0714 20 00401
0714 90 10401
0714 90 90401
0801 10 00251
0801 11 00251
0801 19 00251
0801 21 00251
0801 22 00251
0801 31 00401
0801 32 00401
0802 11 00251
0802 12 00251
0802 21 00251
0802 22 00251
0802 31 00251
0802 32 00251
0802 40 00251
0802 50 00251
0802 90 10251
0802 90 90251
0803 00 00401
0804 10 00251
0804 20 00251
0804 30 00401
0804 40 00401
0804 50 00401
0805 10 00401
0805 20 00401
0805 30 00401
0805 40 00401
0805 50 00401
0805 90 00401
0806 10 00251
0806 20 0001
0807 10 00401
0807 11 00401
0807 19 00401
0807 20 00401
0808 10 0001
0808 20 0001
0809 10 00251
0809 20 00251
0809 30 00251
0809 40 00251
0810 10 00401
0810 20 00401
0810 30 00401
0810 40 00401
0810 50 00401
0810 60 00401
0810 90 00401
0811 10 00251
0811 20 00251
0811 90 00251
0812 10 00251
0812 90 00251
0813 10 00251
0813 20 00251
0813 30 00251
0813 40 00251
0813 50 00251
0814 00 0001
0901 11 00251
0901 12 00251
0901 21 00251
0901 22 00251
0901 30 00251
0901 40 00251
0901 90 00251
0902 10 00251
0902 20 00251
0902 30 00251
0902 40 10251
0902 40 90251
0903 00 00251
0904 11 00151
0904 12 00151
0904 20 10151
0904 20 90251
0905 00 00251
0906 10 00151
0906 20 00151
0907 00 00151
0908 10 00151
0908 20 00151
0908 30 00251
0909 10 00151
0909 20 00151
0909 30 00151
0909 40 00151
0909 50 00151
0910 10 00251
0910 20 00151
0910 30 00151
0910 40 00151
0910 50 00151
0910 91 00151
0910 99 00151
1001 10 0001
1001 90 0001
1002 00 0001
1003 00 0001
1004 00 0001
1005 10 0001
1005 90 0001
1006 10 0001
1006 20 0001
1006 30 1001
1006 30 9001
1006 40 0001
1007 00 0001
1008 10 0001
1008 20 0001
1008 30 0001
1008 90 0001
1101 00 10151
1101 00 90151
1102 10 00151
1102 20 0001
1102 30 0001
1102 90 00151
1103 11 0001
1103 12 0001
1103 13 0001
1103 19 0001
1103 20 0001
1104 11 0001
1104 12 0001
1104 19 0001
1104 22 0001
1104 23 0001
1104 29 0001
1104 30 0001
1105 10 00151
1105 20 00151
1106 10 00151
1106 20 00151
1106 30 00151
1107 10 0001
1107 20 1001
1107 20 9001
1108 11 0001
1108 12 0001
1108 13 0001
1108 14 0001
1108 19 0001
1108 20 0001
1109 00 0001
1201 00 0001
1202 10 00251
1202 20 00251
1203 00 00251
1204 00 0001
1205 10 0001
1205 90 0001
1206 00 0001
1207 10 00151
1207 20 0001
1207 30 0001
1207 40 0001
1207 50 0001
1207 60 0001
1207 91 00151
1207 99 00151
1208 10 0001
1208 90 0001
1209 10 0001
1209 21 0001
1209 22 0001
1209 23 0001
1209 24 0001
1209 25 0001
1209 26 0001
1209 29 0001
1209 30 1001
1209 30 2001
1209 30 9001
1209 91 0001
1209 99 0001
1210 10 0001
1210 20 0001
1211 10 0001
1211 20 0001
1211 30 0001
1211 40 0001
1211 90 1001
1211 90 9001
1212 10 0001
1212 20 0001
1212 30 0001
1212 91 00151
1212 99 00151
1213 00 0001
1214 10 0001
1214 90 0001
1301 10 0001
1301 20 0001
1301 90 0001
1302 11 00401
1302 12 0001
1302 13 0001
1302 14 0001
1302 19 0001
1302 20 0001
1302 31 0001
1302 32 0001
1302 39 0001
1401 10 00151
1401 20 00151
1401 90 00151
1402 00 00151
1403 00 00151
1404 10 0001
1404 20 0001
1404 90 1001
1404 90 9001
1501 00 0001
1502 00 0001
1503 00 0001
1504 10 0001
1504 20 0001
1504 30 0001
1505 00 0001
1505 90 0001
1506 00 0001
1507 10 10151
1507 10 9001
1507 90 10151
1507 90 9001
1508 10 10151
1508 10 9001
1508 90 10151
1508 90 9001
1509 10 10151
1509 10 9001
1509 90 10151
1509 90 9001
1510 00 10151
1510 00 9001
1511 10 10151
1511 10 9001
1511 90 10151
1511 90 9001
1512 11 10151
1512 11 9001
1512 19 10151
1512 19 9001
1512 21 10151
1512 21 9001
1512 29 10151
1512 29 9001
1513 11 10151
1513 11 9001
1513 19 10151
1513 19 9001
1513 21 10151
1513 21 9001
1513 29 10151
1513 29 9001
1514 11 10151
1514 11 9001
1514 19 10151
1514 19 9001
1514 91 10151
1514 91 9001
1514 99 10151
1514 99 9001
1515 11 10151
1515 11 9001
1515 19 10151
1515 19 9001
1515 21 10151
1515 21 9001
1515 29 10151
1515 29 9001
1515 30 10151
1515 30 9001
1515 40 10151
1515 40 9001
1515 50 10151
1515 50 9001
1515 90 10151
1515 90 9001
1516 10 10151
1516 10 9001
1516 20 10151
1516 20 9001
1517 10 1001
1517 90 1001
1517 90 90151
1518 00 10151
1518 00 9001
1520 00 0001
1521 10 0001
1521 90 0001
1522 00 0001
1601 00 00251
1602 10 00251
1602 20 00251
1602 31 00251
1602 32 00251
1602 39 10251
1602 39 90251
1602 41 00251
1602 42 00251
1602 49 1001
1602 49 90251
1602 50 00251
1602 90 10251
1602 90 20251
1602 90 30251
1602 90 90251
1603 00 0001
1604 11 00151
1604 12 00151
1604 13 0001
1604 14 00151
1604 14 10201
1604 15 00201
1604 16 00151
1604 19 1001
1604 19 90151
1604 20 00151
1604 30 00151
1605 10 00251
1605 20 00251
1605 30 00251
1605 40 00251
1605 90 10251
1605 90 90251
1701 11 00701
1701 12 00701
1701 91 00701
1701 99 10701
1701 99 21701
1701 99 2901
1701 99 90401
1702 11 0001
1702 19 0001
1702 20 0001
1702 30 0001
1702 40 0001
1702 50 0001
1702 60 0001
1702 90 1001
1702 90 2001
1702 90 9001
1703 10 00151
1703 90 00151
1704 10 00251
1704 90 10251
1704 90 20251
1704 90 30151
1704 90 90251
1801 00 00151
1802 00 00151
1803 10 00151
1803 20 00151
1804 00 00151
1805 00 00151
1805 00 10201
1806 10 00151
1806 20 0001
1806 31 00251
1806 32 00251
1806 90 10251
1806 90 90151
1901 10 0001
1901 20 00K 124,00/tonne1
1901 90 1001
1901 90 20251
1901 90 3001
1901 90 90151
1902 11 00151
1902 19 00151
1902 20 00151
1902 30 10251
1902 30 90151
1902 40 00151
1903 00 00151
1904 10 00251
1904 20 00251
1904 30 00251
1904 90 00251
1905 10 00251
1905 20 00251
1905 30 00251
1905 31 00251
1905 32 00251
1905 40 00251
1905 90 10251
1905 90 20251
1905 90 30251
1905 90 40251
1905 90 90251
2001 10 00251
2001 20 00251
2001 90 10251
2001 90 20251
2001 90 90251
2002 10 00251
2002 90 00251
2003 10 00251
2003 20 00251
2003 90 00251
2004 10 10251
2004 10 20251
2004 90 00251
2005 10 00251
2005 20 00251
2005 30 00251
2005 40 00251
2005 51 00251
2005 59 00251
2005 60 00251
2005 70 00251
2005 80 00251
2005 90 00251
2006 00 00251
2007 10 10251
2007 10 20251
2007 10 2101
2007 10 30251
2007 10 40251
2007 91 00251
2007 99 00251
2008 11 10251
2008 11 20251
2008 11 2101
2008 11 2201
2008 19 00251
2008 20 00251
2008 30 00251
2008 40 00251
2008 50 00251
2008 60 00251
2008 70 00251
2008 80 00251
2008 91 00251
2008 92 00251
2008 99 00251
2009 11 00251
2009 12 00251
2009 19 00251
2009 21 00251
2009 29 00251
2009 31 00251
2009 39 00251
2009 41 00251
2009 49 00251
2009 50 00251
2009 61 00251
2009 69 00251
2009 71 00251
2009 79 00251
2009 80 00251
2009 90 10251
2009 90 20251
2009 90 9001
2101 11 00251
2101 12 00251
2101 20 00251
2101 30 00251
2102 10 1001
2102 10 2001
2102 10 3001
2102 10 4001
2102 10 9001
2102 20 0001
2102 30 10151
2102 30 9001
2103 10 0001
2103 20 0001
2103 30 0001
2103 90 1001
2103 90 2001
2103 90 9001
2104 10 0001
2104 20 0001
2105 00 00251
2106 10 0001
2106 90 10151
2106 90 2001
2106 90 30251
2106 90 40251
2106 90 5001
2106 90 60151
2106 90 90151
2201 10 0040 % or 40 t per litre1
2201 90 0040 % or 40 t per litre1
2202 10 0040 % or 40 t per litre1
2202 90 1001
2202 90 2001
2202 90 9040 t per litre1
2203 00 10K 55 per lal1
2203 00 20K 55 per lal1
2203 00 30K 55 per lal1
2203 00 40K 6,25 per kg1
2203 00 90K 6,25 per kg1
2203 10 0040 % or K 2,101
2203 30 0040 % or K 2,101
2203 40 0040 % or K 2,101
2203 90 0040 % or K 2,101
2204 10 0001
2204 10 1001
2204 10 2001
2204 21 0001
2204 29 0001
2204 30 0001
2205 10 0001
2205 90 0001
2206 00 1001
2206 00 90K 55 per lal1
2206 10 0040 % or K 2,101
2207 10 0001
2207 20 0001
2208 20 00K 55 per lal1
2208 20 10K 55 per lal1
2208 20 90K 55 per lal1
2208 30 10K 55 per lal1
2208 30 90K 55 per lal1
2208 40 10K 55 per lal1
2208 40 90K 55 per lal1
2208 50 10K 55 per lal1
2208 50 90K 55 per lal1
2208 60 10K 55 per lal1
2208 60 90K 55 per lal1
2208 70 10K 55 per lal1
2208 70 90K 55 per lal1
2208 90 1001
2208 90 20K 55 per lal1
2208 90 21K 55 per lal1
2208 90 22K 55 per lal1
2208 90 29K 55 per lal1
2208 90 30K 55 per lal1
2208 90 90K 55 per lal1
2209 00 0001
2301 10 0001
2301 20 0001
2302 10 0001
2302 20 0001
2302 30 0001
2302 40 0001
2302 50 0001
2303 10 0001
2303 20 0001
2303 30 0001
2304 00 0001
2305 00 0001
2306 10 0001
2306 20 0001
2306 30 0001
2306 41 0001
2306 49 0001
2306 50 0001
2306 60 0001
2306 70 0001
2306 90 0001
2307 00 0001
2308 00 0001
2309 10 00151
2309 10 1001
2309 90 10K 64/tonne1
2309 90 20K 60/tonne1
2309 90 90151
2401 10 00K 0,40 per kg1
2401 20 00K 0,40 per kg1
2401 30 00K 3,65 per kg1
2402 10 00K 45 per kg1
2402 20 00K 65 per kg1
2402 20 10K 65 per kg1
2402 20 20K 65 per 1 0001
2402 20 90K 65 per 1 0001
2402 90 00K 65 per 1 0001
2403 10 10K 45 per kg1
2403 10 2001
2403 10 30K 45 per kg1
2403 10 40K 45 per kg1
2403 10 50K 45 per kg1
2403 10 60K 45 per kg1
2403 91 00K 45 per kg1
2403 99 00K 45 per kg1
2501 00 0001
2501 00 10151
2501 00 2001
2501 00 90151
2502 00 0001
2503 00 0001
2503 90 0001
2504 10 0001
2504 90 0001
2505 10 0001
2505 90 0001
2506 10 0001
2506 21 0001
2506 29 0001
2507 00 0001
2508 10 0001
2508 20 0001
2508 30 0001
2508 40 0001
2508 50 0001
2508 60 0001
2508 70 0001
2509 00 0001
2510 10 0001
2510 20 0001
2511 10 0001
2511 20 0001
2512 00 0001
2513 11 0001
2513 19 0001
2513 20 0001
2514 00 0001
2515 11 0001
2515 12 0001
2515 20 0001
2516 11 0001
2516 12 0001
2516 21 0001
2516 22 0001
2516 90 0001
2517 10 0001
2517 20 0001
2517 30 0001
2517 41 0001
2517 49 0001
2518 10 0001
2518 20 0001
2518 30 0001
2519 10 0001
2519 90 0001
2520 10 0001
2520 20 0001
2521 00 0001
2522 10 0001
2522 20 0001
2522 30 0001
2523 10 0001
2523 21 00151
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2710 11 5001
2710 11 6001
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2710 11 8001
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2710 12 0001
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2712 10 9001
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2713 90 0001
2714 10 0001
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2828 90 9001
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2902 41 0001
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2903 59 0001
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2903 62 0001
2903 69 0001
2904 10 0001
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2905 39 0001
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2922 11 0001
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2930 40 0001
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2932 19 0001
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2932 29 0001
2932 91 0001
2932 92 0001
2932 93 0001
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2933 11 0001
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2933 33 0001
2933 39 0001
2933 41 0001
2933 49 0001
2933 52 0001
2933 53 0001
2933 54 0001
2933 55 0001
2933 59 0001
2933 61 0001
2933 69 0001
2933 71 0001
2933 72 0001
2933 79 0001
2933 90 0001
2933 91 0001
2933 99 0001
2934 10 0001
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2935 00 0001
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2936 27 0001
2936 28 0001
2936 29 0001
2936 90 0001
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2937 29 0001
2937 31 0001
2937 39 0001
2937 40 0001
2937 50 0001
2937 90 0001
2937 99 0001
2938 10 0001
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2939 10 0001
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2939 19 0001
2939 21 0001
2939 29 0001
2939 30 0001
2939 41 0001
2939 42 0001
2939 43 0001
2939 49 0001
2939 51 0001
2939 59 0001
2939 61 0001
2939 62 0001
2939 63 0001
2939 69 0001
2939 91 0001
2939 99 0001
2940 00 0001
2941 10 0001
2941 20 0001
2941 30 0001
2941 40 0001
2941 50 0001
2941 90 0001
2942 00 0001
3001 10 0001
3001 20 0001
3001 90 0001
3002 10 0001
3002 20 0001
3002 30 0001
3002 90 0001
3003 10 0001
3003 20 0001
3003 31 0001
3003 39 0001
3003 40 0001
3003 90 0001
3004 10 0001
3004 20 0001
3004 31 0001
3004 32 0001
3004 39 0001
3004 40 0001
3004 50 0001
3004 90 0001
3005 10 0001
3005 90 0001
3006 10 0001
3006 20 0001
3006 30 0001
3006 40 0001
3006 50 0001
3006 60 0001
3006 70 0001
3006 80 0001
3101 00 1001
3101 00 2001
3101 00 3001
3101 00 9001
3102 10 0001
3102 21 0001
3102 29 0001
3102 30 0001
3102 40 0001
3102 50 0001
3102 60 0001
3102 70 0001
3102 80 0001
3102 90 0001
3103 10 0001
3103 20 0001
3103 90 0001
3104 10 0001
3104 20 0001
3104 30 0001
3104 90 0001
3105 10 0001
3105 20 0001
3105 30 0001
3105 40 0001
3105 51 0001
3105 59 0001
3105 60 0001
3105 90 0001
3201 10 0001
3201 20 0001
3201 90 0001
3202 10 0001
3202 90 0001
3203 00 0001
3204 11 0001
3204 12 0001
3204 13 0001
3204 14 0001
3204 15 0001
3204 16 0001
3204 17 0001
3204 19 0001
3204 20 0001
3204 90 0001
3205 00 0001
3206 11 0001
3206 19 0001
3206 20 0001
3206 30 0001
3206 41 0001
3206 42 0001
3206 43 0001
3206 49 0001
3206 50 0001
3207 10 0001
3207 20 0001
3207 30 0001
3207 40 0001
3208 10 00151
3208 20 00151
3208 90 1001
3208 90 90151
3209 10 00151
3209 90 1001
3209 90 90151
3210 00 00151
3211 00 0001
3212 10 0001
3212 90 0001
3213 10 0001
3213 90 0001
3214 10 0001
3214 90 0001
3215 11 0001
3215 19 0001
3215 90 0001
3301 11 0001
3301 12 0001
3301 13 0001
3301 14 0001
3301 19 0001
3301 21 0001
3301 22 0001
3301 23 0001
3301 24 0001
3301 25 0001
3301 26 0001
3301 29 0001
3301 30 0001
3301 90 1001
3301 90 9001
3302 10 0001
3302 90 0001
3303 00 0001
3304 10 00151
3304 20 00151
3304 30 00151
3304 91 00151
3304 99 00151
3305 10 00151
3305 20 00151
3305 30 00151
3305 90 10151
3305 90 20151
3305 90 30151
3305 90 90151
3306 10 0001
3306 20 0001
3306 90 0001
3307 10 00151
3307 20 00151
3307 30 00151
3307 41 10151
3307 41 9001
3307 49 00151
3307 90 10151
3307 90 20151
3307 90 90151
3401 11 10251
3401 11 20251
3401 11 30251
3401 11 40251
3401 19 00251
3401 20 00251
3401 30 00251
3402 11 0001
3402 12 0001
3402 13 0001
3402 19 0001
3402 20 10151
3402 20 2001
3402 20 30251
3402 20 40251
3402 90 00251
3403 11 0001
3403 19 0001
3403 91 0001
3403 99 0001
3404 10 0001
3404 20 0001
3404 90 0001
3405 10 0001
3405 20 0001
3405 30 0001
3405 40 00251
3405 90 1001
3405 90 9001
3406 00 00251
3407 00 1001
3407 00 2001
3407 00 3001
3407 00 9001
3501 10 0001
3501 90 0001
3502 11 0001
3502 19 0001
3502 20 0001
3502 90 0001
3503 00 0001
3504 00 0001
3505 10 0001
3505 20 0001
3506 10 00151
3506 91 0001
3506 99 0001
3507 10 0001
3507 90 0001
3601 00 0001
3602 00 0001
3603 00 0001
3604 10 0001
3604 90 0001
3605 00 000,35 t per box1
3606 10 0001
3606 90 1001
3606 90 9001
3701 10 0001
3701 20 0001
3701 30 0001
3701 91 1001
3701 91 9001
3701 99 1001
3701 99 9001
3702 10 1001
3702 10 2001
3702 20 0001
3702 31 0001
3702 32 0001
3702 39 0001
3702 41 0001
3702 42 0001
3702 43 0001
3702 44 0001
3702 51 0001
3702 52 0001
3702 53 0001
3702 54 0001
3702 55 0001
3702 56 0001
3702 91 0001
3702 93 0001
3702 94 0001
3702 95 0001
3703 10 0001
3703 20 0001
3703 90 0001
3704 00 0001
3705 10 0001
3705 20 0001
3705 90 0001
3706 10 0001
3706 90 0001
3707 10 0001
3707 90 0001
3801 10 0001
3801 20 0001
3801 30 0001
3801 90 0001
3802 10 0001
3802 90 0001
3803 00 0001
3804 00 0001
3805 10 0001
3805 20 0001
3805 90 0001
3806 10 0001
3806 20 0001
3806 30 0001
3806 90 0001
3807 00 0001
3808 10 0001
3808 20 0001
3808 30 0001
3808 40 00251
3808 90 1001
3808 90 90251
3809 10 0001
3809 91 0001
3809 92 0001
3809 93 0001
3809 99 0001
3810 10 0001
3810 90 0001
3811 11 0001
3811 19 0001
3811 21 0001
3811 29 0001
3811 90 0001
3812 10 0001
3812 20 0001
3812 30 0001
3813 00 0001
3814 00 0001
3815 11 0001
3815 12 0001
3815 19 0001
3815 90 0001
3816 00 0001
3817 00 0001
3818 00 0001
3819 00 0001
3820 00 0001
3821 00 0001
3822 00 0001
3823 10 0001
3823 11 0001
3823 12 0001
3823 13 0001
3823 19 0001
3823 20 0001
3823 40 0001
3823 70 0001
3824 10 0001
3824 20 0001
3824 30 0001
3824 40 0001
3824 50 0001
3824 60 0001
3824 70 0001
3824 71 0001
3824 79 0001
3824 90 0001
3824 90 1001
3824 90 9001
3825 10 0001
3825 20 0001
3825 30 0001
3825 41 0001
3825 49 0001
3825 50 0001
3825 61 0001
3825 69 0001
3825 90 0001
3901 10 0001
3901 20 0001
3901 30 0001
3901 90 0001
3902 10 0001
3902 20 0001
3902 30 0001
3902 90 0001
3903 11 0001
3903 19 0001
3903 20 0001
3903 30 0001
3903 90 0001
3904 10 0001
3904 21 0001
3904 22 0001
3904 30 0001
3904 40 0001
3904 50 0001
3904 61 0001
3904 69 0001
3904 90 0001
3905 12 0001
3905 19 0001
3905 21 0001
3905 29 0001
3905 30 0001
3905 90 0001
3905 91 0001
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9401 90 00251
9402 10 0001
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9405 10 0001
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9606 21 0001
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9606 30 0001
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9608 60 0001
9608 91 0001
9608 99 0001
9609 10 0001
9609 20 0001
9609 90 0001
9610 00 0001
9611 00 0001
9612 10 0001
9612 20 0001
9613 10 00251
9613 20 00251
9613 80 00251
9613 90 00251
9614 20 00251
9614 90 00251
9615 11 00151
9615 19 00151
9615 90 00151
9616 10 00251
9616 20 00251
9617 00 0001
9618 00 0001
9701 10 0001
9701 90 0001
9702 00 0001
9703 00 0001
9704 00 0001
9705 00 0001
9706 00 0001
Category A: Where ‘1’ is indicated, products liberalised as of 1 January 2008, zero duty applies.

Category G: Where ‘1’ is indicated, products are exempted from liberalisation.

ANNEX III A

TECHNICAL BARRIERS TO TRADE AND SANITARY AND PHYTOSANITARY MEASURES

Priority products for export from the pacific states to the european community

1. Palm oil

2. Coffee

3. Tea

4. Cocoa

5. Copra

6. Fish (pouch, commercial) and processed products

7. Other marine processed (e.g. shell products, crabs, prawns, lobsters)

8. Sugar

9. Seaweed

10. Noni products

11. Spices (e.g. cardamom, chili)

12. Kava

13. Soaps (specifically coconut based soaps)

14. Nuts (cashew nuts, etc.)

15. Pearls

16. Textiles

17. Jewelry

18. Handicrafts and artifacts

19. Alcohol

20. Jams

21. Biscuits (e.g. hard biscuits – cabin biscuits)

22. Timber products

23. Pottery

24. Movies, postcards, calendars (documentary movies)

25. Crocodile meat

26. Crocodile skins

27. Rubber Saps and intermediary products

28. Ornamental fish

29. Flower

30. Petroleum related products and its by products

31. Gas and hydro carbon products

ANNEX III B

TECHNICAL BARRIERS TO TRADE AND SANITARY AND PHYTOSANITARY MEASURES

Priority products for trade among the pacific states

1. Textiles – clothing

2. Food items (e.g. biscuits, drinks, snack products, canned fish, canned meat, canned chicken, fresh and frozen beef, sugar, coffee, milk based products, boiled sweets, cordial, noodles)

3. Precious metals such as gold and silver

4. Jewelry – pearls

5. Artifacts and handicrafts

6. Music – CDs, tapes and related products

7. Chemicals – bleaches and other cleaning products

8. Toiletries – toilet paper and soaps

9. Palm oil

10. Cement

11. Fabricated steel products

12. Timber

PROTOCOL I

On mutual administrative assistance in customs matters

Article 1

Definitions

For the purposes of this Protocol:

(a)‘customs legislation’ means any legal or regulatory provisions applicable in the territories of the EC Party and Pacific States, governing the import, export and transit of goods and their placing under any other customs regime or procedure, including measures of prohibition, restriction and control;

(b)‘applicant authority’ means a competent administrative authority which has been designated by a Pacific State or the EC Party for this purpose and which makes a request for assistance on the basis of this Protocol;

(c)‘requested authority’ means a competent administrative authority which has been designated by a Party or a Pacific State for this purpose and which receives a request for assistance on the basis of this Protocol;

(d)‘personal data’ means all information relating to an identified or identifiable individual;

(e)‘operation in breach of customs legislation’ means any violation or attempted violation of customs legislation.

Article 2

Scope

1. The Parties and the Pacific States shall assist each other, in the areas within their competence, in the manner and under the conditions laid down in this Protocol, to ensure the correct application of the customs legislation, in particular by preventing, investigating and combating operations in breach of that legislation.

2. Assistance in customs matters, as provided for in this Protocol, shall apply to any administrative authority of the Parties and the Pacific States and which is competent for the application of this Protocol. It shall not prejudice the rules governing mutual assistance in criminal matters. Nor shall it cover information obtained under powers exercised at the request of a judicial authority, except where communication of such information is authorised by that authority.

3. Assistance to recover duties, taxes or fines is not covered by this Protocol.

Article 3

Assistance on request

1. At the request of the applicant authority, the requested authority shall provide it with all relevant information which may enable it to ensure that customs legislation is correctly applied, including information regarding activities noted or planned which are or could be operations in breach of customs legislation.

2. At the request of the applicant authority, the requested authority shall inform it:

(a)whether goods exported from the territory of the Pacific States or the EC Party have been properly imported into the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods;

(b)whether goods imported into the territory of the Pacific States or the EC Party have been properly exported from the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods.

3. At the request of the applicant authority, the requested authority shall, within the framework of its legal or regulatory provisions, take the necessary steps to ensure special surveillance of:

(a)natural or legal persons in respect of whom there are reasonable grounds for believing that they are or have been involved in operations in breach of customs legislation;

(b)places where stocks of goods have been or may be assembled in such a way that there are reasonable grounds for believing that these goods are intended to be used in operations in breach of customs legislation;

(c)goods that are or may be transported in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation; and

(d)means of transport that are or may be used in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation.

Article 4

Spontaneous assistance

The Parties and the Pacific States shall assist each other, on their own initiative and in accordance with their legal or regulatory provisions, if they consider that to be necessary for the correct application of customs legislation, particularly by providing information obtained pertaining to:

activities which are or appear to be operations in breach of customs legislation and which may be of interest to the other Party or a Pacific State,

new means or methods employed in carrying out operations in breach of customs legislation,

goods known to be subject to operations in breach of customs legislation,

natural or legal persons in respect of whom there are reasonable grounds for believing that they are or have been involved in operations in breach of customs legislation, and

means of transport in respect of which there are reasonable grounds for believing that they have been, are, or may be used in operations in breach of customs legislation.

Article 5

Delivery and notification

At the request of the applicant authority, the requested authority shall, in accordance with legal or regulatory provisions applicable to the latter, take all necessary measures in order:

to deliver any documents, or

to notify any decisions,

emanating from the applicant authority and falling within the scope of this Protocol, to an addressee residing or established in the territory of the requested authority.

Requests for delivery of documents or notification of decisions shall be made in writing in an official language of the requested authority or in a language acceptable to that authority.

Article 6

Form and substance of requests for assistance

1. Requests pursuant to this Protocol shall be made in writing. They shall be accompanied by the documents necessary to enable compliance with the request. When required because of the urgency of the situation, oral requests may be accepted, but must be confirmed in writing immediately.

2. Requests pursuant to paragraph 1 shall include the following information:

(a)the applicant authority;

(b)the measure requested;

(c)the object of and the reason for the request;

(d)the legal or regulatory provisions and other legal elements involved;

(e)indications as exact and comprehensive as possible on the natural or legal persons who are the target of the investigations; and

(f)a summary of the relevant facts and of the enquiries already carried out.

3. Requests shall be submitted in an official language of the requested authority or in a language acceptable to that authority. This requirement shall not apply to any documents that accompany the request under paragraph 1.

4. If a request does not meet the formal requirements set out above, its correction or completion may be requested. In the meantime precautionary measures may be ordered.

Article 7

Execution of requests

1. In order to comply with a request for assistance, the requested authority shall proceed, within the limits of its competence and available resources, as though it were acting on its own account or at the request of other authorities of that same Party or Pacific State, by supplying information already possessed, by carrying out appropriate enquiries or by arranging for them to be carried out. This provision shall also apply to any other authority to which the request has been addressed by the requested authority when the latter cannot act on its own.

2. Requests for assistance shall be executed in accordance with the legal or regulatory provisions of the requested Party or Pacific State.

3. Duly authorised officials of a Party or Pacific State may, with the agreement of the other Party involved and subject to the conditions laid down by the latter, be present in the offices of the requested authority or any other concerned authority in accordance with paragraph 1 to obtain information relating to activities that are or may be operations in breach of customs legislation which the applicant authority needs for the purposes of this Protocol.

4. Duly authorised officials of a Party or Pacific State involved may, with the Agreement of the other Party or Pacific State involved and subject to the conditions laid down by the latter, be present at enquiries carried out in the latter's territory.

Article 8

Form in which information is to be communicated

1. The requested authority shall communicate results of enquiries to the applicant authority in writing together with relevant documents, certified copies or other items.

2. This information may be in computerised form.

3. Original documents shall be transmitted only upon request in cases where certified copies would be insufficient. These originals shall be returned at the earliest opportunity.

Article 9

Exceptions to the obligation to provide assistance

1. Assistance may be refused or may be subject to the satisfaction of certain conditions or requirements, in cases where a Pacific State or the EC Party is of the opinion that assistance under this Protocol would:

(a)be likely to prejudice the sovereignty of a Pacific State or that of a Member State of the European Community which has been requested to provide assistance under this Protocol; or

(b)be likely to prejudice public policy, security or other essential interests, in particular in the cases referred to under Article 10 i; or

(c)violate an industrial, commercial or professional secret.

2. Assistance may be postponed by the requested authority on the ground that it will interfere with an ongoing investigation, prosecution or proceeding. In such a case, the requested authority shall consult with the applicant authority to determine if assistance can be given subject to such terms or conditions as the requested authority may require.

3. Where the applicant authority seeks assistance which it would itself be unable to provide if so requested, it shall draw attention to that fact in its request. It shall then be for the requested authority to decide how to respond to such a request.

4. For the cases referred to in paragraphs 1 and 2, the decision of the requested authority and the reasons thereof must be communicated to the applicant authority without delay.

Article 10

Information exchange and confidentiality

1. Any information communicated in whatsoever form pursuant to this Protocol shall be of a confidential or restricted nature, depending on the rules applicable in each of the Parties or the Pacific States. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to similar information under the relevant laws of the Party or the Pacific State that received it and the corresponding provisions applying to the European Community authorities.

2. Personal data may be exchanged only where the Party or the Pacific State which may receive them undertakes to protect such data in at least an equivalent way to the one applicable to that particular case in the Party or the Pacific State that may supply them. To that end, parties shall communicate to each other information on their applicable rules, including, where appropriate, legal provisions in force in the Member States of the European Community.

3. The use, in judicial or administrative proceedings instituted in respect of operations in breach of customs legislation, of information obtained under this Protocol, is considered to be for the purposes of this Protocol. Therefore, the Parties or the Pacific States may, in their records of evidence, reports and testimonies and in proceedings and charges brought before the courts, use as evidence information obtained and documents consulted in accordance with the provisions of this Protocol. The competent authority which supplied that information or gave access to those documents shall be notified of such use.

4. Information obtained shall be used solely for the purposes of this Protocol. Where one of the Parties or Pacific State wishes to use such information for other purposes, it shall obtain the prior written consent of the authority which provided the information. Such use shall then be subject to any restrictions laid down by that authority.

Article 11

Experts and witnesses

An official of a requested authority may be authorised to appear, within the limitations of the authorisation granted, as an expert or witness in judicial or administrative proceedings regarding the matters covered by this Protocol, and produce such objects, documents or certified copies thereof, as may be needed for the proceedings. The request for appearance must indicate specifically before which judicial or administrative authority the official will have to appear, on what matters and by virtue of what title or qualification the official will be questioned.

Article 12

Assistance expenses

The Parties or Pacific States shall waive all claims against each other for the reimbursement of expenses incurred pursuant to this Protocol, except, as appropriate, for expenses of experts and witnesses, and those of interpreters and translators who are not public service employees.

Article 13

Implementation

1. The implementation of this Protocol shall be entrusted on the one hand to the customs authorities of the Pacific States and on the other hand to the competent services of the Commission of the European Communities and the customs authorities of the Member States as appropriate. They shall decide on all practical measures and arrangements necessary for its application, taking into consideration the rules in force in particular in the field of data protection. They may recommend to the competent bodies amendments which they consider should be made to this Protocol.

2. The Parties and the Pacific States shall consult each other and subsequently keep each other informed of the detailed rules of implementation which are adopted in accordance with the provisions of this Protocol.

Article 14

Other Agreements

1. Taking into account the respective competences of the European Community and the Member States, the provisions of this Protocol shall:

not affect the obligations of the Parties and the Pacific States under any other international agreement or convention,

be deemed complementary to Agreements on mutual assistance which have been or may be concluded between individual Member States of the European Community and Pacific States, and shall

not affect the European Community provisions governing the communication between the competent services of the Commission of the European Communities and the customs authorities of the Member States of the European Community of any information obtained under this Protocol which could be of interest to the European Community.

2. Notwithstanding the provisions of paragraph 1, the provisions of this Protocol shall take precedence over the provisions of any bilateral agreement on mutual assistance which has been or may be concluded between individual Member States of the European Community and any Pacific State in so far as the provisions of the latter are incompatible with those of this Protocol.

3. In respect of questions relating to the applicability of this Protocol, the Parties shall consult each other to resolve the matter in the framework of the Trade Committee set up under Article 68 of this Agreement.

PROTOCOL II

Concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

INDEX

TITLE I

GENERAL PROVISIONS

Article

1.Definitions

TITLE II

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

Articles

2.General requirements

3.Cumulation in the European Community

4.Cumulation in the Pacific States

4 bis.Cumulation with neighbouring developing countries

5.Wholly obtained products

6.Sufficiently worked or processed products

7.Insufficient working or processing operations

8.Unit of qualification

9.Accessories, spare parts and tools

10.Sets

11.Neutral elements

TITLE III

TERRITORIAL REQUIREMENTS

Articles

12.Principle of territoriality

13.Direct transport

14.Exhibitions

TITLE IV

PROOF OF ORIGIN

Articles

15.General requirements

16.Procedure for the issue of a movement certificate EUR.1

17.Movement certificates EUR.1 issued retrospectively

18.Issue of a duplicate movement certificate EUR.1

19.Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously

20.Conditions for making out an invoice declaration

21.Approved exporter

22.Validity of proof of origin

23.Submission of proof of origin

24.Importation by instalments

25.Exemptions from proof of origin

26.Information procedure for cumulation purposes

27.Supporting documents

28.Preservation of proof of origin and supporting documents

29.Discrepancies and formal errors

30.Amounts expressed in EUR

TITLE V

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Articles

31.Administrative conditions for products to benefit from the Agreement

32.Notification of information related to customs authorities

33.Mutual assistance

34.Verification of proof of origin

35.Verification of suppliers’ declarations

36.Dispute settlement

37.Penalties

38.Free zones

39.Derogations

TITLE VI

CEUTA AND MELILLA

Article

40.Special conditions

TITLE VII

FINAL PROVISIONS

Articles

41.Revision and application of rules of origin

42.Annexes

43.Implementation of the Protocol

ANNEXES

ANNEX I to protocol II:Introductory notes to the list in Annex II

ANNEX II to protocol II:List of working or processing required to be carried out on non originating materials in order that the product manufactured can obtain originating status

ANNEX II A to protocol II:Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status

ANNEX III to protocol II:Form for movement certificate

ANNEX IV to protocol II:Invoice declaration

ANNEX V A to protocol II:Supplier declaration for products having preferential origin status

ANNEX V B to protocol II:Supplier declaration for products not having preferential origin status

ANNEX VI to protocol II:Information certificate

ANNEX VII to protocol II:Form for application for a derogation

ANNEX VIII to protocol II:Overseas countries and territories

ANNEX VIII A to protocol II:Neighbouring developing countries

ANNEX IX to protocol II:Products for which the cumulation provisions referred to in Articles 3 and 4 apply after 1 October 2015

ANNEX X to protocol II:Other ACP States

ANNEX XI to protocol II:Products originating in South Africa excluded from cumulation provided for in Article 4

ANNEX XII to protocol II:Products originating in South Africa for which the cumulation provisions of Article 4 apply after 31 December 2009

JOINT DECLARATION concerning the Principality of Andorra

JOINT DECLARATION concerning the Republic of San Marino

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a)‘manufacture’ means any kind of working or processing including assembly or specific operations;

(b)‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(c)‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(d)‘goods’ means both materials and products;

(e)‘customs value’ means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);

(f)‘ex-works price’ means the price paid for the product ex-works to the manufacturer in the European Community or in a Pacific State in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes paid which are, or may be, repaid when the product obtained is exported;

(g)‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the European Community or in a Pacific State;

(h)‘value of originating materials’ means the value of such materials as defined in subparagraph (g) applied mutatis mutandis;

(i)‘value added’ shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries or territories referred to in Articles 3 and 4 with which cumulation is applicable, or where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the European Community or in one of the Pacific States;

(j)‘chapters’ and ‘headings’ mean the chapters and the four-digit headings used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as ‘the Harmonized System’ or ‘HS’;

(k)‘classified’ refers to the classification of a product or material under a particular heading;

(l)‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

(m)‘territories’ includes territorial waters;

(n)‘OCTs’ means the Overseas Countries and Territories as defined in Annex VIII;

(o)‘other ACP States’ means all the ACP States with the exception of the Pacific States.

TITLE II

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

Article 2

General requirements

1. For the purpose of the Interim Partnership Agreement, hereinafter referred to as ‘the Agreement’ the following products shall be considered as originating in the European Community:

(a)products wholly obtained in the European Community within the meaning of Article 5 of this Protocol;

(b)products obtained in the European Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the European Community within the meaning of Article 6.

2. For the purpose of the Agreement, the following products shall be considered as originating in a Pacific State:

(a)products wholly obtained in a Pacific State within the meaning of Article 5 of this Protocol;

(b)products obtained in a Pacific State incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that Pacific State within the meaning of Article 6.

Article 3

Cumulation in the European Community

1. Without prejudice to the provisions of Article 2 i, products shall be considered as originating in the European Community if they are obtained there, incorporating materials originating in a Pacific State, in the other ACP States or in the OCTs, provided the working or processing carried out in the European Community goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

2. Where the working or processing carried out in the European Community does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the European Community only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in the European Community.

3. Products originating in one of the countries or territories referred to in paragraphs 1 and 2, which do not undergo any working or processing in the European Community, retain their origin if exported into one of these countries or territories.

4. For the purpose of implementing Article 2(1)(b), working or processing carried out in a Pacific State, in the other ACP States or in the OCT shall be considered as having been carried out in the European Community when the products obtained undergo subsequent working or processing in the European Community. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in the European Community only if the working or processing goes beyond the operations referred to in Article 7.

5. Where the working or processing carried out in the European Community does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the European Community only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.

6. The cumulation provided in this Article may only be applied provided that:

(a)the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;

(b)materials and products have acquired originating status by the application of the rules of origin identical to those given in this Protocol;

(c)the European Community will provide the Pacific States, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the Pacific States shall publish according to their own procedures, the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.

7. The cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex IX and after 1 January 2010 for rice of tariff heading 1006 respectively.

Article 4

Cumulation in the Pacific States

1. Without prejudice to the provisions of Article 2 i, products shall be considered as originating in a Pacific State if they are obtained there, incorporating materials originating in the European Community, in the other ACP States, in the OCT or in the other Pacific States, provided the working or processing carried out in that Pacific State goes beyond that of the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

2. Where the working or processing carried out in the Pacific State does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in that Pacific State only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in that Pacific State.

3. Products originating in one of the countries or territories referred to in paragraphs 1 and 2 of this Article, which do not undergo any working or processing in the Pacific State, retain their origin if exported into one of these countries or territories.

4. For the purpose of implementing Article 2(2)(b), working or processing carried out in the European Community, in the other Pacific States, in the other ACP States or in the OCT shall be considered as having been carried out in a Pacific State when the products obtained undergo subsequent working or processing in this Pacific State. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in this Pacific State only if the working or processing goes beyond the operations referred to in Article 7.

5. Where the working or processing carried out in the Pacific State does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in that Pacific State only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.

6. The cumulation provided in this Article may only be applied provided that:

(a)the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;

(b)materials and products have acquired originating status by the application of the rules of origin identical to those given in this Protocol;

(c)the Pacific States will provide the European Community, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the Pacific States shall publish according to their own procedures, the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.

7. The cumulation provided for in this Article shall not be applicable to the products listed in Annex IX. Notwithstanding that, the cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex IX and after 1 January 2010 for rice of tariff heading 1006 respectively, when the materials used in the manufacture of such products are originating, or the working or processing is carried out in a Pacific State or in an other ACP State member of an Economic Partnership Agreement (EPA).

8. This Article shall not apply to products of Annex XI originating in South Africa. The cumulation provided for in this Article shall apply to the products originating in South Africa listed in Annex XII after 31 December 2009.

Article 4 bis

Cumulation with neighbouring developing countries

1. At the request of the Pacific States and following the provisions of Article 41 i, materials originating in a neighbouring developing country, other than an ACP State, belonging to a coherent geographical entity, a listing of which is at Annex VIII bis, can be considered as materials originating in a Pacific State when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided that:

(a)the working or processing carried out in the Pacific State exceeds the operations listed in Article 7;

(b)the Pacific States, the European Community and the neighbouring developing countries concerned have concluded an agreement on adequate administrative cooperation procedures which will ensure correct implementation of this paragraph.

2. The cumulation provided for in this Article shall not be applicable to the products to be listed upon a decision of the Special Committee on Customs Cooperation and Rules of Origin.

3. For the purpose of determining whether the products originate in the neighbouring developing country as defined in Annex VIII bis, the provisions of this Protocol shall apply.

Article 5

Wholly obtained products

1. The following shall be considered as wholly obtained in a Pacific State or in the European Community:

(a)mineral products extracted from their soil or from their seabed;

(b)fruit and vegetable products harvested there;

(c)live animals born and raised there;

(d)products from live animals raised there;

(e)
(i)products obtained by hunting or fishing conducted there;

(ii)products of aquaculture, including mariculture, where the fish are born and raised there;

(f)products of sea fishing and other products taken from the sea outside the territorial waters of the European Community or of a Pacific State by their vessels;

(g)products made aboard their factory ships exclusively from products referred to in subparagraph (f);

(h)used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;

(i)waste and scrap resulting from manufacturing operations conducted there;

(j)products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;

(k)goods produced there exclusively from the products specified in subparagraphs (a) to (j).

2. The terms ‘their vessels’ and ‘their factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

(a)which are registered in a Member State of the European Community or in a Pacific State;

(b)which sail under the flag of a Member State of the European Community or of a Pacific State;

(c)which meet one of the following conditions:

(i)they are at least 50 per cent owned by nationals of a Member State of the European Community or of a Pacific State;

or

(ii)they are owned by companies

which have their head office and their main place of business in a Member State of the European Community or in a Pacific State; and

which are at least 50 per cent owned by a Member State of the European Community or by a Pacific State, public entities or nationals of that State.

3. Notwithstanding the provisions of paragraph 2, the European Community shall recognise, upon request of a Pacific State, that vessels chartered or leased by the Pacific State shall be treated as ‘their vessels’ to undertake fisheries activities in its exclusive economic zone provided that the charter or lease agreement, for which the European Community has been offered the right of first refusal, has been accepted by the Special Committee on Customs Cooperation and Rules of Origin as providing adequate opportunities for developing the capacity of the Pacific State to fish on its own account and in particular as conferring on the Pacific State the responsibility for the nautical and commercial management of the vessel at its disposal for a significant period of time.

4. The conditions of paragraph 2 can be fulfilled in different States insofar as they belong to Pacific States. In this case, products shall be deemed to have the origin of the State by whose nationals or by a company by which the vessel or factory ship is owned in accordance with paragraph 2(c). In the event of a vessel or factory ship owned by nationals or companies of States belonging to different Economic Partnership Agreements, the products shall be deemed to have the origin of the State whose nationals or companies contribute to the highest share in accordance to the provisions of paragraph 2(c).

Article 6

Sufficiently worked or processed products

1. For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the List in Annex II are fulfilled.

2. Notwithstanding paragraph 1, the products which are listed in Annex II(a) can be considered to be sufficiently worked or processed, for the purposes of Article 2, when the conditions set out in that Annex are fulfilled.

3. The conditions referred to in paragraphs 1 and 2 above indicate, for all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product which has acquired originating status by fulfilling the conditions set out in either List is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

4. Notwithstanding paragraphs 1 and 2, non-originating materials which, according to the conditions set out in Annex II and Annex II(a), should not be used in the manufacture of a given product may nevertheless be used, provided that:

(a)their total value does not exceed 15 per cent of the ex-works price of the product;

(b)any of the percentages given in the List for the maximum value of non-originating materials are not exceeded through the application of this paragraph.

5. The provisions of paragraph 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System.

6.
(a)The Parties recognise that since the Lomé Convention was signed in 1976, Pacific States have not been able to develop an adequate national fleet respecting the vessel conditions of Article 5.2 of the present Protocol II. The Parties also recognise the special circumstances of the Pacific States encompassing the insufficient wholly-obtained fish to meet on-land demand, the very limited fishing capacity of the Pacific States’ fishing fleet, the reduced processing capability due to physical and economic factors, the low risk of destabilising the EU market due to large inflows of fishery products from the Pacific States, the geographical isolation of the Pacific States as well as the distance to the EU market. The Parties also share the final goal of promoting further development in the Pacific States while promoting sustainable fisheries and good fisheries governance.
(b)The Parties recognise the enormous importance of fisheries to the people of the Pacific States and that the fish, for example tuna in the Western and Central Pacific Ocean is the most important shared natural resource for long-term income and employment generation for the Pacific States. This shared fisheries resource in the waters of the Pacific States is subject to various management regimes at regional, sub-regional and national levels, including the Vessel Day Scheme aiming at regional sustainable tuna purse seine fisheries. These activities are subject to monitoring within the framework of the Western and Central Pacific Fisheries Commission, including the Vessel Monitoring System and Observer Programmes. In this context, the Parties agree that notwithstanding paragraph 1, when circumstances are such that wholly obtained products as defined in Article 5 paragraphs 1(f) and 1(g) cannot be sufficiently utilised to satisfy the on-land demand and following the prior notification to the European Commission by a Pacific State, processed fishery products of headings 1604 and 1605 manufactured in on-land premises in that State from non-originating materials of Chapter 03 that have been landed in a port of that State shall be considered as sufficiently worked or processed for the purposes of Article 2. The notification to the European Commission shall indicate the reasons why the application of this paragraph will stimulate the development of the fisheries sector in that State, and shall include the necessary information about the species concerned, the products to be manufactured as well as an indication of the respective quantities to be involved.
(c)A report on the implementation of subparagraph (b) shall be drawn up no later than three years after the notification.
(d)On the basis of this report, the European Community and the requesting Pacific State shall hold consultations on the utilisation of subparagraph (b), taking into account in particular its development effects and the effective conservation and sustainable management of the resources and, if appropriate, amend it.
(e)Subparagraph (b) shall apply without prejudice to sanitary and phytosanitary measures in force in the EU, effective conservation and sustainable management of fishing resources and support to combat illegal, unreported and unregulated fishing activities in the region.
(f)The provisions of this paragraph shall be applicable to imports from a Pacific State from the first day after the publication in the Official Journal of the European Union of a notice informing that the State concerned has made a notification to the European Commission in accordance with subparagraph (b).

7. Paragraphs 1 to 6 shall apply subject to the provisions of Article 7.

Article 7

Insufficient working or processing

1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:

(a)preserving operations to ensure that the products remain in good condition during transport and storage;

(b)breaking-up and assembly of packages;

(c)washing, cleaning; removal of dust, oxide, oil, paint or other coverings;

(d)ironing or pressing of textiles;

(e)simple painting and polishing operations;

(f)husking, partial or total bleaching, polishing, and glazing of cereals and rice;

(g)operations to colour sugar or form sugar lumps; partial or total milling of crystal sugar;

(h)peeling, stoning and shelling, of fruits, nuts and vegetables;

(i)sharpening, simple grinding or simple cutting;

(j)sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles);

(k)simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

(l)affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;

(m)simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;

(n)simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;

(o)a combination of two or more operations specified in (a) to (n);

(p)slaughter of animals.

2. All operations carried out either in the European Community or in the Pacific States on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 8

Unit of qualification

1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.

Accordingly, it follows that:

(a)when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;

(b)when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.

2. Where, under General Rule 5 for the interpretation of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 9

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 10

Sets

Sets, as defined in General Rule 3 for the interpretation of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.

Article 11

Neutral elements

In order to determine whether a product is originating, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

(a)energy and fuel;

(b)plant and equipment;

(c)machines and tools;

(d)goods which do not enter and which are not intended to enter into the final composition of the product.

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1. Except as provided for in Articles 3 and 4 the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the Pacific States or in the European Community.

2. Except as provided for in Articles 3 and 4 where originating goods exported from a Pacific State or from the European Community to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a)the returning goods are the same goods as those exported; and

(b)they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

Article 13

Direct transport

1. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between a Pacific State and the European Community or through the territories of the other countries referred to in Articles 3 and 4 to which cumulation is applicable. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of a Pacific State or the European Community.

2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:

(a)a single transport document covering the passage from the exporting country through the country of transit; or

(b)a certificate issued by the customs authorities of the country of transit:

(i)giving an exact description of the products;

(ii)stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and

(iii)certifying the conditions under which the products remained in the transit country; or

(c)failing these, any substantiating documents.

Article 14

Exhibitions

1. Originating products, sent for exhibition in a country or territory other than those referred to in Articles 3 and 4 to which cumulation is applicable and sold after the exhibition for importation in the European Community or in a Pacific State shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

(a)an exporter has consigned these products from a Pacific State or from the European Community to the country in which the exhibition is held and has exhibited them there;

(b)the products have been sold or otherwise disposed of by that exporter to a person in a Pacific State or in the European Community;

(c)the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and

(d)the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. A proof of origin must be issued or made out in accordance with the provisions of Title IV and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

TITLE IV

PROOF OF ORIGIN

Article 15

General requirements

1. Products originating in a Pacific State shall, on importation into the European Community and products originating in the European Community shall, on importation into a Pacific State, benefit from the provisions of the Agreement upon submission of either:

(a)a movement certificate EUR.1, a specimen of which appears in Annex III; or

(b)in the cases specified in Article 20 i, a declaration, subsequently referred to as the ‘invoice declaration’, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 25, benefit from the Agreement without it being necessary to submit any of the documents referred to above.

3. For the purpose of applying the provisions of this Title, the exporters shall endeavour to use a language common to both the Pacific States and the European Community.

Article 16

Procedure for the issue of a movement certificate EUR.1

1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.

2. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in accordance with the provisions of this Protocol. If they are handwritten, they shall be completed in ink and in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4. A movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the European Community or of a Pacific State if the products concerned can be considered as products originating in the European Community or in a Pacific State or in one of the other countries or territories referred to in Articles 3 and 4 and fulfill the other requirements of this Protocol.

5. The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.

7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 17

Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 16(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

(a)it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

(b)it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.

2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.

3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.

4. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase in English:

‘ISSUED RETROSPECTIVELY’

5. The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.

Article 18

Issue of a duplicate movement certificate EUR.1

1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

2. The duplicate issued in this way must be endorsed with the following word in English:

‘DUPLICATE’

3. The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1.

4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 19

Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously

When originating products are placed under the control of a customs office in a Pacific State or in the European Community, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the Pacific States or within the European Community. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed and endorsed by the customs authority under whose control the products are placed.

Article 20

Conditions for making out an invoice declaration

1. An invoice declaration as referred to in Article 15(1)(b) may be made out:

(a)by an approved exporter within the meaning of Article 21, or

(b)by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.

2. An invoice declaration may be made out if the products concerned can be considered as products originating in a Pacific State or in the European Community or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV to this Protocol, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink and in printed characters.

5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 21 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

6. An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.

Article 21

Approved exporter

1. The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the trade cooperation provisions of the Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.

2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.

3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.

4. The customs authorities shall monitor the use of the authorisation by the approved exporter.

5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.

Article 22

Validity of proof of origin

1. A proof of origin shall be valid for ten months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.

2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.

3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.

Article 23

Submission of proof of origin

Proof of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.

Article 24

Importation by instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) for the interpretation of the Harmonized System falling within Sections XVI and XVII or heading 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 25

Exemptions from proof of origin

1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that document.

2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.

3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers’ personal luggage.

Article 26

Information procedure for cumulation purposes

1. When Articles 3 i and 4 i are applied, the evidence of originating status within the meaning of this Protocol of the materials coming from a Pacific State, from the European Community, from another ACP State or from an OCT shall be given by a movement certificate EUR.1 or by the supplier's declaration, a specimen of which appears in Annex V A to this Protocol, given by the exporter in the State or in the European Community from which the materials came.

2. When Articles 3 i and 4 i are applied, the evidence of the working or processing carried out in a Pacific State, in the European Community, in another ACP State or in an OCT shall be given by the supplier's declaration a specimen of which appears in Annex V B to this Protocol, given by the exporter in the State or in the European Community from which the materials came.

3. A separate supplier's declaration shall be made out by the supplier for each consignment of goods on the commercial invoice related to that shipment or in an annex to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified.

4. The supplier's declaration may be made out on a pre-printed form.

5. The suppliers’ declarations shall bear the original signature of the supplier in manuscript. However, where the invoice and the supplier's declaration are established using electronic data-processing methods, the supplier's declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the suppliers’ declarations are established. The said customs authorities may lay down conditions for the implementation of this paragraph.

6. The supplier's declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1.

7. The supplier making out a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on this declaration is correct.

8. Suppliers’ declarations made and information certificates issued before the date of entry into force of this Protocol in accordance with Article 26 of Protocol 1 to the Cotonou Agreement shall remain valid.

Article 27

Supporting documents

The documents referred to in Articles 16 i and 20 i used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol may consist inter alia of the following:

(a)direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;

(b)documents proving the originating status of materials used, issued or made out in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4 where these documents are used in accordance with national law;

(c)documents proving the working or processing of materials in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4, issued or made out in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4 where these documents are used in accordance with national law;

(d)movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in a Pacific State, in the European Community or in one of the other countries or territories referred to in Articles 3 and 4 and in accordance with this Protocol.

Article 28

Preservation of proof of origin and supporting documents

1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 16 i.

2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 20 i.

3. The supplier making out a supplier's declaration shall keep for at least three years copies of the declaration and of the invoice, delivery notes or other commercial document to which this declaration is annexed as well as the documents referred to in Article 26(7).

4. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 16 i.

5. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.

Article 29

Discrepancies and formal errors

1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.

2. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Article 30

Amounts expressed in euro

1. For the application of the provisions of Article 20(1)(b) and Article 25 i in cases where products are invoiced in a currency other than the euro, amounts in the national currencies of a Pacific State, of the Member States of the European Community and of the other countries or territories referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2. A consignment shall benefit from the provisions of Article 20(1)(b) or Article 25 i by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the European Commission by 15 October and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts.

4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.

5. The amounts expressed in euro shall be reviewed by the Special Committee on Customs Cooperation and Rules of Origin at the request of the European Community or of the Pacific States. When carrying out this review, the Special Committee on Customs Cooperation and Rules of Origin shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.

TITLE V

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 31

Administrative conditions for products to benefit from the Agreement

1. Products originating within the meaning of this Protocol in the Pacific States or in the European Community shall benefit, at the time of the customs import declaration, from the preferences resulting from the Agreement only on condition that they were exported on or after the date on which the exporting country complies with the provisions laid down in paragraph 2.

2. The Contracting Parties shall undertake to put in place:

(a)the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, including where appropriate the arrangements necessary for the application of Articles 3 and 4;

(b)the administrative structures and systems necessary for an appropriate management and control of the origin of products and compliance with the other conditions laid down in this Protocol.

They shall make the notifications referred to in Article 32.

Article 32

Notification of information related to customs authorities

1. The Pacific States and the Member States of the European Community shall provide each other, through the Commission of the European Communities, with the addresses of the customs authorities responsible for issuing and verifying movement certificates EUR.1 and invoice declarations or supplier's declarations, and with specimen impressions of the stamps used in their customs offices for the issue of these certificates.

Movement certificates EUR.1 and invoice declarations or suppliers’ declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission of the European Communities.

2. The Pacific States and the Member States of the European Community shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1.

3. The authorities referred to in paragraph 1 shall act under the authority of the government of the country concerned. The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned.

Article 33

Mutual assistance

1. In order to ensure the proper application of this Protocol, the European Community, the Pacific States and the other countries referred to in Articles 3 and 4 shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1, the invoice declarations or the supplier's declarations and the correctness of the information given in these documents. The Pacific States shall also:

(a)provide the European Community and each other with all the necessary support in the event of a request for a monitoring of the proper management and control of the Protocol in the country concerned, including visits on the spot;

(b)in accordance with Article 34, verify the originating status of products and the compliance with the other conditions laid down in this Protocol.

2. The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions in which the rules of origin have been respected in the various Pacific States, in the European Community and the other countries concerned referred to in Articles 3 and 4.

Article 34

Verification of proof of origin

1. Subsequent verifications of proof of origin shall be carried out based on risk analysis and at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.

2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request of verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.

3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.

4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.

5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in a Pacific State, in the European Community or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

7. Where the verification procedure or any other available information appears to indicate that the provisions of this Protocol are being contravened, the exporting country on its own initiative or at the request of the importing country shall carry out appropriate enquires or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions and for this purpose the exporting country concerned may invite the participation of the importing country in these verifications.

Article 35

Verification of suppliers’ declarations

1. Verification of suppliers’ declarations shall be carried out based on risk analysis and at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an invoice declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

2. The customs authorities to which a supplier's declaration is submitted may request the customs authorities of the State where the declaration was made to issue an information certificate, a specimen of which appears in Annex VI to this Protocol. Alternatively, the certifying authorities to which a supplier's declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made.

A copy of the information certificate shall be preserved by the office which has issued it for at least three years.

3. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. The results must indicate clearly whether the information given in the supplier's declaration is correct and make it possible for them to determine whether and to what extent this supplier's declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an invoice declaration.

4. The verification shall be carried out by the customs authorities of the country where the supplier's declaration was made out. For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier's account or any other check which they consider appropriate in order to verify the correctness of any supplier's declaration.

5. Any movement certificate EUR.1 or invoice declaration issued or made out on the basis of an incorrect supplier's declaration shall be considered null and void.

Article 36

Dispute settlement

Where disputes arise in relation to the verification procedures of Articles 34 and 35 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Special Committee on Customs Cooperation and Rules of Origin.

In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.

Article 37

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.

Article 38

Free zones

1. The Pacific States and the European Community shall take all necessary steps to ensure that products traded under cover of a proof of origin or a supplier's declaration and which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

2. By means of an exemption from the provisions contained in paragraph 1, when products originating in a Pacific State or in the European Community are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter's request, if the treatment or processing undergone complies with the provisions of this Protocol.

Article 39

Derogations

1. Derogations from this Protocol may be adopted by the Special Committee on Customs Cooperation and Rules of Origin, hereafter in this Article referred to as ‘the Committee’, where the development of existing industries or the creation of new industries in the Pacific States justifies them.

The Pacific State or States concerned shall, either before or when it submits the matter to the Committee, notify the European Community of its request for derogation together with the reasons for the request in accordance with paragraph 2.

The European Community shall respond positively to all the Pacific States’ requests which are duly justified in conformity with this Article and which cannot cause serious injury to an established European Community industry.

2. In order to facilitate the examination by the Committee of requests for derogation, the Pacific State or States making the request shall, by means of the form given in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the points listed below:

description of the finished product,

nature and quantity of materials originating in a third country,

nature and quantity of materials originating in a Pacific States or the countries or territories referred to in Articles 3 and 4 or the materials which have been processed there,

manufacturing processes,

value added,

number of employees in the enterprise concerned,

anticipated volume of exports to the European Community,

other possible sources of supply for raw materials,

reasons for the duration requested in the light of efforts made to find new sources of supply,

other observations.

The same rules shall apply to any requests for extension.

The Committee may modify the form.

3. The examination of requests shall in particular take into account:

(a)the level of development or the geographical situation of the Pacific State concerned;

(b)cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in a Pacific State to continue its exports to the European Community, with particular reference to cases where this could lead to cessation of its activities;

(c)specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of the investment programme would enable these rules to be satisfied by stages.

4. In every case an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem.

5. In addition, an examination shall be carried out with a favourable bias having particular regard to:

(a)the economic and social impact of the decision to be taken especially in respect of employment;

(b)the need to apply the derogation for a period taking into account the particular situation of the Pacific State concerned and its difficulties.

6. In the examination of requests, special account shall be taken, case by case, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least-developed countries or developing countries with which one or more Pacific States have special relations, provided that satisfactory administrative cooperation can be established.

7. Without prejudice to paragraphs 1 to 6, the derogation shall be granted where the value added to the non-originating products used in the Pacific State concerned is at least 45 % of the value of the finished product, provided that the derogation is not such as to cause serious injury to an economic sector of the European Community or of one or more of its Member States.

8. The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than 75 working days after the request is received by the EC Co-chairman of the Committee. If the European Community does not inform a Pacific State of its position on the request within this period, the request shall be deemed to have been accepted.

9.
(a)The derogation shall be valid for a period, generally of five years, to be determined by the Committee.
(b)The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that the Pacific State or States concerned submit(s), three months before the end of each period, a proof that it is/they are still unable to meet the conditions of this Protocol which have been derogated from.

If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 8. All necessary measures shall be taken to avoid interruptions in the application of the derogation.
(c)In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down.

TITLE VI

CEUTA AND MELILLA

Article 40

Special conditions

1. The term ‘European Community’ used in this Protocol does not cover Ceuta and Melilla. The term ‘products originating in the European Community’ does not cover products originating in Ceuta and Melilla.

2. The provisions of this Protocol shall apply mutatis mutandis in determining whether products may be deemed as originating in a Pacific State when imported into Ceuta and Melilla.

3. Where products wholly obtained in Ceuta, Melilla or in the European Community undergo working and processing in a Pacific State, they shall be considered as having been wholly obtained in a Pacific State.

4. Working or processing carried out in Ceuta, Melilla or in the European Community shall be considered as having been carried out in a Pacific State, when materials undergo further working or processing in a Pacific State.

5. For the purpose of implementing paragraphs 3 and 4, the insufficient operations listed in Article 7 of this Protocol shall not be considered as working or processing.

6. Ceuta and Melilla shall be considered as a single territory.

TITLE VII

FINAL PROVISIONS

Article 41

Revision and application of rules of origin

1. The Trade Committee may decide to amend the provisions of this Protocol.

2. In accordance with Article 68 of the Agreement, the Special Committee on Customs Cooperation and Rules of Origin shall, inter alia, take decisions on derogations from this Protocol, under the conditions laid down in Article 39.

Article 42

Annexes

The Annexes to this Protocol shall form an integral part thereof.

Article 43

Implementation of the Protocol

The European Community and the Pacific States shall each take the steps necessary to implement this Protocol.

FINAL ACT

The representatives of

THE EUROPEAN COMMUNITY (EC), hereinafter referred to as the ‘EC Party’,

of the one part, and

THE REPUBLIC OF THE FIJI ISLANDS,

THE INDEPENDENT STATE OF PAPUA NEW GUINEA (hereinafter referred to as ‘Papua New Guinea’),

hereinafter referred to as ‘the Pacific States’,

of the other part,

meeting at London on 30 July 2009 for the signature of the Interim Agreement between the European Community and its Member States, of the one part, and the Pacific States, of the other part, have at the time of signature of the Agreement:

adopted the following Annexes, Protocols and the Joint Declarations:

ANNEX I:Customs Duties on Products Originating in the Pacific States
ANNEX II:Customs Duties on Products Originating in the EC Party
ANNEX III A:Technical Barries to Trade and Sanitary and Phytosanitary Measures – Priority Products for Export from the Pafific States to the European Community
ANNEX III B:Technical Barriesrs to Trade and Sanitary and Phytosanitary Measures – Priority Products for Trade Among The Pacific States
PROTOCOL I:On Mutual Administrative Assistance in Customs Matters
PROTOCOL II:Concerning the Definition of the Concept of ‘Originating Products’ and Methods of Administrative Cooperation

IN WITNESS WHEREOF, the undersigned Plenipotentiaries have signed this Final Act.

JOINT DECLARATION CONCERNING THE PRINCIPALITY OF ANDORRA

1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by the Pacific States as originating in the European Community within the meaning of this Agreement.

2. Protocol II shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.

JOINT DECLARATION CONCERNING THE REPUBLIC OF SAN MARINO

1. Products originating in the Republic of San Marino shall be accepted by the Pacific States as originating in the European Community within the meaning of this Agreement.

2. Protocol II shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.