Regulation (EEC) No 2840/72 of the Council of 19 December 1972 concluding an Agreement between the European Economic Community and the Swiss Confederation and adopting provisions for its implementation and concluding an additional Agreement concerning the validity, for the Principality of Liechtenstein, of the Agreement between the European Economic Community and the Swiss Confederation of 22 July 1972

Article 3

1.   This Protocol shall also apply to the alcoholic beverages of subheading No 22.09 C of the Common Customs Tariff not specified in Tables I and II annexed to this Protocol. The rules governing tariff reductions applicable to these products shall be decided by the Joint Committee. When defining these rules or at a later date, the Joint Committee shall decide whether to include in this Protocol other products of Chapters 1 to 24 of the Brussels Nomenclature which are not subject to agricultural regulations in the territories of the Contracting Parties. 2.   On this occasion the Joint Committee shall supplement, if necessary, Annexes II and III to Protocol No 3. TABLE I EUROPEAN ECONOMIC COMMUNITY Common Customs Tariff heading No Description Basic duties Duty applicable on 1 July 1977 15.10 Fatty acids; acid oils from refining; fatty alcohols: ex C. other fatty acids; acid oils from refining: — Products obtained from pinewood, with a fatty acid content of 90 % or more by weight 4·5 % 0 17.04 Sugar confectionery, not containing cocoa: A. Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances 21 % 12 % B. Chewing gum 8 % + vc with max. of 23 % vc C. White chocolate 13 % + vc with max. of 27 % + ads vc D. Other 13 % + vc with max. of 27 % + ads vc 18.06 Chocolate and other food preparations containing cocoa: A. Cocoa powder, not otherwise sweetened than by the addition of sucrose 10 % + vc vc B. Ice-cream (not including ice-cream powder) and other ices 12 % + vc with max. of 27 % + ads vc C. Chocolate and chocolate goods, whether or not filled; sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa 12 % + vc with max. of 27 % + ads vc D. Other: I. Containing no milkfats or containing less than 1·5 % by weight of such fats: (a) in immediate packings of a net capacity of 500 g or less 12 % + vc with max. of 27 % + ads vc (b) other: — in immediate packings of a net capacity of more than 500 g but of not more than 1 kg 19 % + vc vc — other 19 % + vc 6 % + vc II. Containing by weight of milkfats: (a) 1·5 % or more but not more than 6·5 %: 1. in immediate packings of a net capacity of 500 g or less 12 % + vc with max. of 27 % + ads vc 2. other: — in immediate packings of a net capacity of more than 500 g but of not more than 1 kg 19 % + vc vc — other 19 % + vc 6 % + vc (b) more than 6·5 % but less than 26 %: 1. in immediate packings of a net capacity of 500 g or less 12 % + vc vc 2. other: — in immediate packings of a net capacity of more than 500 g but of not more than 1 kg 19 % + vc vc — other 19 % + vc 6 % + vc (c) 26 % or more: 1. in immediate packings of a net capacity of 500 g or less 12 % + vc vc 2. other: — in immediate packings of a net capacity of more than 500 g but of not more than 1 kg 19 % + vc vc — other 19 % + vc 6 % + vc 19.01 Malt extract 8 % + vc vc 19.02 Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa 11 % + vc vc 19.03 Macaroni, spaghetti and similar products 12 % + vc vc 19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches 10 % + vc vc 19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products) 8 % + vc vc 19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 7 % + vc vc 19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit: A. Crispbread 9 % + vc with max. of 24 % + adf vc B. Matzos 6 % + vc with max. of 20 % + adf vc C. Gluten bread for diabetics 14 % + vc vc D. other 14 % + vc vc 19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion: A. Gingerbread and the like 13 % + vc vc B. other 13 % + vc with max. of 30 % + adf or 35 % + ads vc 21.01 Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof: A. Roasted chicory and other roasted coffee substitutes: II. other 8 % + vc vc B. Extracts, essences and concentrates of the products described under subheading A: II. other 14 % + vc vc 21.04 Sauces; mixed condiments and mixed seasonings: B. other: — containing tomato 18 % 10 % — not specified 18 % 6 % 21.05 Soups and broths, in liquid, solid or powder form; homogenized composite food preparations: A. Soups and broths, in liquid, solid or powder form: — containing tomato 18 % 10 % — not specified 18 % 6 % 21.06 Natural yeasts (active or inactive); prepared baking powders: A. Active natural yeasts: II. Bakers' yeasts 15 % + vc vc B. Inactive natural yeasts: I. in tablet, cube or similar form, or in immediate packings of a net capacity of 1 kg or less 13 % 4 % II. other 8 % 4 % 21.07 Food preparations not elsewhere specified or included: A. Cereals in grain or ear form, pre-cooked or otherwise prepared 13 % + vc vc B. Ravioli, macaroni, spaghetti and similar products, not stuffed, cooked; the foregoing preparations, stuffed 13 % + vc vc C. Ice-cream (not including ice-cream powder) and other ices 13 % + vc vc D. Prepared yoghourt; prepared milk, in powder form, for use as infants' food or for dietetic or culinary purposes 13 % + vc vc E. Cheese fondues 13 % + vc with max. of 35 UA per 100 kg net weight vc with max. of 25 UA per 100 kg net weight F. other: I. containing no milkfats or containing less than 1·5 % by weight of such fats: (a) containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose): ex 1. containing no starch or less than 5 % by weight of starch: — hydrolysates of proteins; autolysates of yeast 20 % 6 % 2. containing by weight of starch 5 % or more 13 % + vc vc (b) containing 5 % or more but less than 15 % by weight of sucrose (including invert sugar expressed as sucrose) 13 % + vc vc (c) containing 15 % or more but less than 30 % by weight of sucrose (including invert sugar expressed as sucrose) 13 % + vc vc (d) containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar expressed as sucrose) 13 % + vc vc (e) containing 50 % or more but less than 85 % by weight of sucrose (including invert sugar expressed as sucrose) 13 % + vc vc (f) containing 85 % or more by weight of sucrose (including invert sugar expressed as sucrose) 13 % + vc vc II. containing 1·5 % or more but less than 6 % by weight of milkfats 13 % + vc vc III. containing 6 % or more but less than 12 % by weight of milkfats 13 % + vc vc IV. containing 12 % or more but less than 18 % by weight of milkfats 13 % + vc vc V. containing 18 % or more but less than 26 % by weight of milkfats 13 % + vc vc VI. containing 26 % or more but less than 45 % by weight of milkfats: — in immediate packings of a net capacity of 1 kg or less 13 % + vc vc — other 13 % + vc 6 % + vc VII. containing 45 % or more but less than 65 % by weight of milkfats: — in immediate packings of a net capacity of 1 kg or less 13 % + vc vc — other 13 % + vc 6 % + vc VIII. containing 65 % or more but less than 85 % by weight of milkfats: — in immediate packings of a net capacity of 1 kg or less 13 % + vc vc — other 13 % + vc 6 % + vc F. IX. containing 85 % or more by weight of milkfats: — in immediate packings of a net capacity of 1 kg or less 13 % + vc vc — other 13 % + vc 6 % + vc 22.02 Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07: ex A. not containing milk or milkfats: — containing sugar (sucrose or invert sugar) 15 % 0 B. other 8 % + vc vc 22.03 Beer made from malt 24 % 10 % 22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts: A. of an actual alcoholic strength of 18o or less, in containers containing: I. 2 litres or less 17 UA/hl 0 II. more than 2 litres 14 UA/hl 0 B. of an actual alcoholic strength exceeding 18o but not exceeding 22o, in containers containing: I. 2 litres or less 19 UA/hl 0 II. more than 2 litres 16 UA/hl 0 C. of an actual alcoholic strength exceeding 22o, in containers containing: I. 2 litres or less 1·60 UA/hl per degree of alcohol + 10 UA/hl 0 II. more than 2 litres 1·60 UA/hl per degree of alcohol 0 22.09 Spirits (other than those of heading No 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages: C. Spirituous beverages: ex V. other: — containing eggs or egg yolks and/or sugar (sucrose or invert sugar), in containers containing: (a) 2 litres or less 1·60 UA/hl per degree of alcohol + 10 UA/hl 1 UA/hl per degree of alcohol + 6 UA/hl (b) more than 2 litres 1·60 UA/hl per degree of alcohol 1 UA/hl per degree of alcohol 29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: C. Polyhydric alcohols: II. Mannitol 12 % + vc 8 % + vc C. III. Sorbitol (a) in aqueous solutions: 1. containing 2 % or less by weight of mannitol, calculated on the sorbitol content 12 % + vc 6 % + vc 2. other 9 % + vc 6 % + vc (b) other: 1. containing 2 % or less by weight of mannitol, calculated on the sorbitol content 12 % + vc 6 % + vc 2. other 9 % + vc 6 % + vc 29.10 Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives: ex B. other: — Methyl glucosides 14·4 % 8 % 29.14 Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives: ex A. Saturated acyclic monocarboxylic acids: — Esters of mannitol and esters of sorbitol from 8·8 % to 18·4 % 8 % ex B. Unsaturated acyclic monocarboxylic acids: — Esters of mannitol and esters of sorbitol from 12 % to 13·6 % 8 % 29.15 Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives: A. Acyclic polycarboxylic acids: ex V. other: — Itaconic acid and its salts and esters 10·4 % 0 29.16 Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other single or complex oxygen-function carboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives: A. Carboxylic acids with alcohol function: I. Lactic acid and its salts and esters 13·6 % 0 IV. Citric acid and its salts and esters: (a) Citric acid 15·2 % 0 (b) crude calcium citrate 5·6 % 0 (c) other 16 % 0 ex VIII. other: — glyceric, glycollic, saccharonic, isosaccharonic and heptasaccharic acids and their salts and esters 12 % 8 % 29.35 Heterocyclic compounds; nucleic acids: ex Q. other: — anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol 10·4 % 8 % 29.43 Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and sugar esters, and their salts, other than products of heading Nos 29.39, 29.41 and 29.42: B. Other 20 % 8 % 29.44 Antibiotics: A. Penicillins 16·8 % 0 35.01 Casein, caseinates and other casein derivatives; casein glues: A. Casein: I. for the manufacture of regenerated textile fibres (1) 2 % 0 II. for industrial uses other than the manufacture of foodstuffs or fodder (1): — with a water content of 50 % or more by weight 5 % 0 — other 5 % 3 % III. other 14 % 12 % B. Casein glues 13 % 11 % C. Other 10 % 8 % 35.05 Dextrins and dextrin glues; soluble or roasted starches; starch glues: A. Dextrins; soluble or roasted starches 14 % + vc vc B. Glues made from dextrin or from starch 13 % + vc with max. of 18 % vc 35.06 Prepared glues not elsewhere specified or included; products suitable for use as glues, put up for sale by retail as glues in packages not exceeding a net weight of 1 kg: A. Prepared glues not elsewhere specified or included: ex II. other glues; — with a basis of sodium silicate emulsion 12·8 % 0 ex B. Products suitable for use as glues, put up for sale by retail as glues in packages not exceeding a net weight of 1 kg: — with a basis of sodium silicate emulsion 15·2 % 0 38.12 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries: A. Prepared glazings and prepared dressings: I. with a basis of amylaceous substances 13 % + vc with max. of 20 % vc 38.19 Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: Q. Foundry core binders based on synthetic resins 12·8 % 8 % ex T. other: — products of sorbitol cracking 14·4 % 8 % 39.02 Polymerization and copolymerization products (for example, polyethylene, polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indene resins): ex C. other: — adhesives with a basis of resin emulsions from 12 % to 18·4 % 0 39.06 Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn: ex B. other: — Dextran 16 % 6 % — not specified, excluding linoxyn 16 % 8 % (1)  Entry under this subheading is subject to conditions to be determined by the competent authorities. Note: The abbreviations vc, ads, adf appearing in this list mean “variable component”, “additional duty on sugar”, “additional duty on flour”. TABLE II SWITZERLAND Swiss Customs Tariff heading No Description Basic duties (1) Duty applicable on 1 July 1977 (1) S.Frs. per 100 kg gross S.Frs. per 100 kg gross 1510. Fatty acids; acid oils from refining; fatty alcohols: ex 20 — fatty acids from tall oil 1·0 0 1704. Sugar confectionery, not containing cocoa: 20 — chewing gum 41·0 + vc with max. of 70·0 vc 30 — other 53·0 + vc with max. of 90·0 vc 1806.01 Chocolate and other food preparations containing cocoa: ex — ice-cream 50·0 47·50 ex — other, excluding mixtures containing by weight more than 12 % of butter, fats or a total of more than 20 % of milk constituents, in packages exceeding a net weight of 1 kg 50·0 40·0 1901.01 Malt extract 20·0 + vc vc 1902. Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa: ex 10 — preparations in which potato flour predominates whether or not in the form of semolina, flakes, etc. and preparations containing by weight more than 12 % of milk fats, in packages exceeding a net weight of 2 kg 10·0 + vc vc ex 20 — other, excluding preparations containing by weight more than 12 % of milk fats, in packages exceeding a net weight of 2 kg 20·0 + vc with max. of 40·0 vc 1903.01 Macaroni, spaghetti and similar products 3·0 + vc with max. of 25·0 vc 1904. Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches: 10 — tapioca obtained from potato starch 5·0 4·0 20 — other 2·50 2·0 1905.01 Prepared foods obtained by swelling or roasting of cereals or cereal products: puffed rice, cornflakes and similar products 25·0 20·0 1906.01 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 40·0 32·0 1907. Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit: 10 — not put up in packagings for sale 5·0 4·0 20 — put up in any kind of packagings for sale 15·0 + vc with max. of 35·0 vc 1908. Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion: 10 — unsweetened without cocoa or chocolate 27·0 + vc with max. of 55·0 vc 20 — other 600 + vc with max. of 100·0 vc 2101. Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof: ex 10 — roasted coffee substitutes, whole or in pieces, excluding roasted chicory 2·0 1·60 ex 12 — other, excluding roasted chicory products 21·0 + vc with max. of 50·0 vc 2104. Sauces, mixed condiments and mixed seasonings: 10 — intended for industrial manufactures 10·0 0 20 — other: — products containing tomato 50·0 27·50 — other 50·0 0 2105. Soups and broths, in liquid, solid or powder form; homogenized composite food preparations: 10 — soups and broths, in liquid, solid or powder form — products containing tomato 50·0 27·50 — other 50·0 0 2106. Natural yeasts (active or inactive); prepared baking powders: ex 20 — other natural yeasts 100 4·0 2107. Food preparations not elsewhere specified or included: ex 10 — non-alcoholic mixtures of extracts and of concentrates of vegetable substances, sweetened or not 120 + vc vc 16 — cereal grains, kibbled and prepared for the manufacture of cornflakes and like products 6·0 4·80 20 — preserved maize 13 + vc with max. of 25 vc 22 — “minute” rice 30·0 24·0 26 — infants' food 50·0 40·0 ex 40 — ice-cream 110·0 100·0 (2) ex 40 — hydrolysates of proteins; autolysates of yeast 110·0 30·0 ex 40 — prepared yoghourts 110·0 100·0 ex 40 — other, excluding preparations containing by weight more than 12 % of butter fats or a total of more than 20 % of milk constituents, in packages exceeding a net weight of 1 kg 44 + vc vc 2202. Lemonade, flavoured spa water and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07: 40 — other 8·0 6·40 2203. Beer made from malt: 08 — in tank wagons or in casks of a capacity of more than 2 hectolitres 15·0 (3) 6·0 (3) 10 — in casks of a capacity of 2 hectolitres or less 9·0 (3) 3·50 (3) — in bottles, cans and similar containers: 12 — in glass bottles 16·0 (3) 6·0 (3) 14 — other 20·0 (3) 8·0 (3) 2206. Vermouths, and other wines of fresh grapes flavoured with aromatic extracts: 10 — of a strength of up to 18o of alcohol 30·0 0 20 — of a strength of more than 18o of alcohol 50·0 0 2209. Spirits (other than those of heading No 2208); liqueurs and other spirituous beverages; compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages: ex 40 — liqueurs and other sweetened spirituous beverages, whether or not flavoured; sweetened or containing eggs 75·0 45·0 2904. Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: 50 — sorbitol 2·20 0 ex 60 — mannitol 1·50 0 ex 2910.01 — methyl glucocides 2·0 0 ex 2914.44 — esters of mannitol and esters of sorbitol 1·50 0 ex 2915.30 — itaconic acid, its salts and esters 1·50 0 2916. Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other single or complex oxygen-function carboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives: 10 — lactic acid 0·75 0 12 — salts of lactic acid (lactates) 5·0 0 30 — citric acid 2·0 0 32 — salts of citric acid (citrates) 2·0 0 ex 60 — esters of lactic acid and esters of citric acid; gluconic acid, its salts and esters; glyceric, glycollic, saccharic, isosaccharic and heptasaccharic acids and their salts and esters 2·50 0 2935. Heterocyclic compounds; mucleic acids: ex 30 — anhydrous ammitol and sorbitol compounds (for example, sorbitan) excluding maltol and isomaltol 1·50 0 2943. Sugars, chemically pure, other than sucrose, glucose and lactose; sugar esters and sugar esters and their salts, other than products of heading Nos 2939, 2941 and 2942: ex 10 — sorbose 8·50 0 ex 20 — salts and esters of sorbose 1·50 0 ex 2944.01 Penicillins 50·0 0 3501. Casein, casemates and other casein derivatives; casein glues: 20 — casein glues 22·0 15·0 3505.01 Dextrins and dextrin glues; soluble or roasted starches; starch glues 6·0 4·80 3506. Prepared glues not elsewhere specified or included; products suitable for use as glues, put up for sale by retail as glues in packages not exceeding a net weight of 1 kg: ex 12 — with a basis of sodium silicate emulsion 7·0 0 ex 20 — with a basis of sodium silicate emulsion 20·0 0 ex 3812.01 Prepared glazings and prepared dressings with a starch basis 5·0 0 3819. Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: ex 50 — products of sorbitol cracking; foundry core binders based on synthetic resins 1·50 0 3902. Polymerisation and copolymerisation products: ex 20 — adhesives with a basis of resin emulsions 6·50 0 ex 22 — adhesives with a basis of resin emulsions 6·50 0 3906. Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn: ex 10 — other than alginic acid, its salts and esters and excluding linoxyn 2·50 0 ex 20 — other than alginic acid, its salts and esters and excluding linoxyn 2·50 0 ex 30 — other than alginic acid, its salts and esters and excluding linoxyn 15·0 0 ex 32 — other than alginic acid, its salts and esters and excluding linoxyn 30·0 0 ex 40 — other than alginic acid, its salts and esters and excluding linoxyn 40·0 0 ex 42 — other than alginic acid, its salts and esters and excluding linoxyn 55·0 0 (1)  On products containing alcohol the charges are those imposed by Swiss customs legislation on alcohol. (2)  This rate will be reduced to S.Frs. 90 when the sale of ice-cream incorporating vegetable fats is authorized throughout the Community. (3)  Plus additional duty (barley and other basic products used in manufacturing beer). PROTOCOL No 3 concerning the definition of the concept of “originating” products and methods of administrative cooperation TITLE I Definition of the concept of “originating products”