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
List of products referred to in Article 2 of the Agreement
Brusse.s Nomenclature heading No Description
ex 35.01 Casein, caseinates and other casein derivatives
ex 35.02 Albumins, albuminates and other albumin derivatives:
— Albumins:
— Other:
— Ovalbumin and lactalbumin:
— Dried (for example, in sheets, scales, flakes, powder)
— Other
45.01 Natural cork, unworked, crushed, granulated or ground; waste cork
54.01 Flax, raw or processed but not spun; flax tow and waste (including pulled or garnetted rags)
57.01 True hemp (“Cannabis sativa”), raw or processed but not spun; tow and waste or true hemp (including pulled or garnetted rags or ropes)
List of products referred to in Article 4 of the Agreement
Swiss Customs Tariff heading No Description
Protective element to be abolished
S.Frs. per 100 kg gross
2707. Oils and other products of the distillation of high temperature coal tar; similar products as defined in Note 2 to Chapter 27:
— Uncracked:
10 — For motors
—
12 — For other purposes
—
— Cracked:
— Products of which at least 90 % by volume distils before reaching the temperature of 200 oC (benzol, toluol, xylol, etc):
20 — For motors
—
22 — For other purposes
—
— Other oils and distillation products, such as phenol, creosote, naphthalene and anthracene oils, etc.:
30 — For motors
—
32 — For other purposes
—
2709. Petroleum oils and oils obtained from bituminous minerals, crude:
10 — For motors
—
20 — For other purposes
—
2710. Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70 % by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations:
— For motors:
— Products of which at least 90 % by volume distils before reaching the temperature of 210 oC:
10 — Benzine and its fractions (petroleum spirit, gasoline, etc.)
—
12 — White spirit
—
— Other products and distillates:
20 — Diesel oil
—
22 — Petroleum
—
24 — Other
—
— For other purposes:
— Products of which at least 90 % by volume distils before reaching the temperature of 210 oC:
30 — Benzine and its fractions (petroleum spirit, gasoline, etc.)
—
32 — White spirit
—
40 — Products distilling at above 135 oC, of which less than 90 % by volume distils before reaching the temperature of 210 oC and more than 65 % before reaching the temperature of 250 oC (petroleum)
—
— Products of which less than 20 % by volume distils before reaching the temperature of 300 oC (mineral lubricating oils, paraffin oils, vaseline oils and the like):
50 — Unmixed
—
52 — Mixed
—
60 — Other distillates and products, such as gas oil, etc.
—
64 — Mineral lubricating greases
—
70 — Oils for heating purposes
—
2711. Petroleum gases and other gaseous hydrocarbons:
10 — For engines
—
20 — For other purposes
—
2901. Hydrocarbons:
— Non-aromatic:
— Gaseous, whether or not liquefied:
— Other:
12 — Intended for use in engines
—
ex 30 — Aromatic:
Used for running engines —
2904. Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
ex 10 — Methanol (methyl alcohol):
Used as motor fuel —
ex 30 — Propyl alcohols and other higher monohydric alcohols:
Used as motor fuel —
3706.01 Cinematograph film, exposed and developed, consisting only of sound track, negative or positive
per metre —
3707. Other cinematograph film, exposed and developed, whether or not incorporating sound track, negative or positive:
— Other, of a width of:
20 — 35 mm and more
—
22 — Less than 35 mm
—
ex 3814.01 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils:
Used as motor fuel —
ex 3818.01 Composite solvents and thinners for varnishes and similar products:
Used as motor fuel —
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 38 — Mixed alkylaryls:
Used as motor fuel —
ex 50 — Other:
—
Used as motor fuel
8406. Internal combustion piston engines:
— For automobiles:
ex 20 — Diesel engines:
For the motor vehicles falling within subheading Nos 8702.10/22, excluding pistons and piston segments —
ex 22 — Other:
For the motor vehicles falling within subheading Nos 8702.10/22, excluding pistons and piston segments —
8702. Motor vehicles for the transport of persons, goods or materials (including sports motor vehicles, other than those of heading No 8709):
— Private cars, weighing each:
10 — 800 kg or less
29·0
12 — More than 800 and up to 1200 kg
38·0
14 — More than 1200 and up to 1600 kg
41·0
16 — More than 1600 kg
59·0
— Public-service passenger vehicles (motor coaches, motor buses, trolleybuses) and motor vehicles for the transport of goods or materials, weighing each:
20 — 800 kg or less
—
21 — More than 800 and up to 1200 kg
—
22 — More than 1200 and up to 1600 kg
—
ex 8704.01 Chassis fitted with engines, for motor vehicles falling within heading No 8701, 8702 or 8703:
For the motor vehicles falling within subheading Nos 8702.10/22 as for subheading Nos 8702.10/22
8705. Bodies (including cabs), for the motor vehicles falling within heading No 8701, 8702 or 8703:
ex 12 — Other:
For the motor vehicles falling within subheading Nos 8702.10/22 —
8706. Parts and accessories of the motor vehicles falling within heading No 8701, 8702 or 8703:
— Other:
— For other motor vehicles:
ex 20 — Body components:
For the motor vehicles falling within subheading Nos 8702.10/22 excluding luggage racks, number plate holders and ski racks —
— Articulated shafts, weighing each:
ex 26 — 25 kg or less:
For the motor vehicles falling within subheading Nos 8702.10/22 —
ex 34 — Other:
For the motor vehicles falling within subheading Nos 8702.10/22, excluding safety belts, finished wheels with or without tyres, water radiators for engines, unhardened vulcanized rubber carpets and wheel-gloves —
List of products referred to in Article 7 of the Agreement
Brussels Nomenclature heading No Description
ex 26.03 Ash and residues (other than from the manufacture of iron and steel) containing metals or metallic compounds:
— containing aluminium
— containing lead
— containing copper
— zinc residues (mattes) from hot-dip galvanizing
ex 74.01 Copper matte; unwrought copper (refined or not); copper waste and scrap:
— copper waste and scrap
ex 75.01 Nickel mattes, nickel speiss and other intermediate products of nickel metallurgy; unwrought nickel (excluding electro-plating anodes); nickel waste and scrap:
— nickel waste and scrap
ex 76.01 Unwrought aluminium; aluminium waste and scrap:
— aluminium waste and scrap
ex 78.01 Unwrought lead (including argentiferous lead); lead waste and scrap:
— lead waste and scrap
ex 79.01 Unwrought zinc, zinc waste and scrap:
— zinc waste and scrap
PROTOCOL No 1
concerning the treatment applicable to certain products
SECTION A
TREATMENT APPLICABLE TO IMPORTS INTO THE COMMUNITY OF CERTAIN PRODUCTS ORIGINATING IN SWITZERLAND
1. Customs duties on (imports into the Community as originally constituted of products falling within Chapter 48 or 49 of the Common Customs Tariff excluding heading No 48.09 (building board of wood pulp or of vegetable fibre, whether or not bonded with natural or artificial resins or with similar binders) shall be progressively abolished in accordance with the following timetable:
Timetable Products falling within heading or subheading Nos 48.01 C II, 48.01 E, 48.07 B, 48.13 or 48.15 B
Other products
Rates of duty applicable — percentage Percentage of basic duties applicable
1 April 1973 11·5
95
1 January 1974 11
90
1 January 1975 10·5
85
1 January 1976 10
80
1 July 1977 8
65
1 January 1979 6
50
1 January 1980 6
50
1 January 1981 4
35
1 January 1982 4
35
1 January 1983 2
20
1 January 1984 0
0
2. Customs duties on imports into Ireland of products specified in paragraph 1 shall be progressively abolished in accordance with the following timetable:
Timetable Percentage of basic duties applicable
1 April 1973 85
1 January 1974 70
1 January 1975 55
1 January 1976 40
1 July 1977 20
1 January 1979 15
1 January 1980 15
1 January 1981 10
1 January 1982 10
1 January 1983 5
1 January 1984 0
3. Notwithstanding Article 3 of the Agreement, Denmark, Norway and the United Kingdom shall apply the following customs duties to imports of products specified in paragraph 1 which originate in Switzerland:
Timetable Products falling within heading or subheading Nos 48.01 C 11, 48.01 E, 48.07 B, 48.13 or 48.15 B
Other products
Rates of duty applicable — percentage Percentage of Common Customs Tariff duty applicable
1 April 1973 0
0
1 January 1974 3
25
1 January 1975 4·5
37·5
1 January 1976 6
50
1 July 1977 8
65
1 January 1979 6
50
1 January 1980 6
50
1 January 1981 4
35
1 January 1982 4
35
1 January 1983 2
20
1 January 1984 0
0
4. During the period from 1 January 1974 to 31 December 1983 Denmark, Norway and the United Kingdom shall be entitled to open each year, for imports of products originating in Switzerland, zero-duty tariff quotas the amounts of which, shown in Annex A for 1974, shall be equal to the average amount of imports between 1968 and 1971 raised cumulatively by four increases of 5 %; after 1 January 1975 the amount of these tariff quotas shall be raised annually by 5 %.
5. The expression “the Community as originally constituted” means the Kingdom of Belgium the Federal Republic of Germany, the French Republic, the Italian Republic, the Grand Duchy of Luxembourg and the Kingdom of the Netherlands.
1. Customs duties on imports into the Community as originally constituted and into Ireland of the products specified in paragraph 2 shall be progressively reduced to the following levels in accordance with the following timetable:
Timetable Percentage of basic duties applicable
1 April 1973 95
1 January 1974 90
1 January 1975 85
1 January 1976 75
1 January 1977 60
1 January 1978 40
with a maximum of 3 % ad valorem (except subheading Nos 78.01 A II and 79.01 A)
1 January 1979 20
1 January 1980 0
For tariff subheading Nos 78.01 A II and 79.01 A, listed in the table given in paragraph 2, the tariff reductions shall be made, as regards the Community as originally constituted and notwithstanding Article 5(3) of the Agreement, rounded to the second decimal place.
2. The products referred to in the paragraph above are the following:
Common Customs Tariff heading No Description
ex 73.02 Ferro-alloys, excluding ferro-nickel and products covered by the ECSC Treaty
76.01 Unwrought aluminium; aluminium waste and scrap:
A. Unwrought
78.01 Unwrought lead (including argentiferous lead); lead waste and scrap
A. Unwrought
II. Other
79.01 Unwrought zinc; zinc waste and scrap:
A. Unwrought
81.01 Tungsten (Wolfram), unwrought or wrought, and articles thereof
81.02 Molybdenum, unwrought or wrought, and articles thereof
81.03 Tantalum, unwrought or wrought, and articles thereof
81.04 Other base metals, unwrought or wrought, and articles thereof; cermets, unwrought or wrought, and articles thereof:
B. Cadmium
C. Cobalt
II. Wrought
D. Chromium
E. Germanium
F. Hafnium (celtium)
G. Manganese
H. Niobium (columbium)
IJ. Antimony
K. Titanium
L. Vanadium
M. Uranium depleted in U 235
O. Zirconium
P. Rhenium
Q. Gallium; indium; thallium
R. Cermets
Imports to which the tariff treatment provided for in Articles 1 and 2 applies, except unwrought lead other than bullion lead (falling within subheading No 78.01 A II of the Common Customs Tariff), shall be subjected to annual indicative ceilings above which the customs duties applicable in respect of third countries may be reintroduced in accordance with the following provisions:
(a) Taking into account the Community's right to suspend application of ceilings for certain products, the ceilings fixed for 1973 are shown in Annex B. These ceilings are calculated on the assumption that the Community as originally constituted and Ireland shall make the first tariff reduction on 1 April 1973. For 1974 the level of the ceilings shall correspond to that applied in 1973 readjusted on an annual basis for the Community and raised by 5 %. From 1 January 1975 the level of the ceilings shall be raised annually by 5 %.
For products covered by this Protocol but not included in Annex B, the Community reserves the right to introduce ceilings of which the level will be equal to the average amount of imports into the Community over the last four years for which statistics are available, increased by 5 %; for the following years, the levels of these ceilings shall be raised annually by 5 %.
(b) Should, for two successive years, imports of a product subject to a ceiling be less than 90 % of the level fixed, the Community shall suspend the application of this ceiling.
(c) In the event of short-term economic difficulties, the Community reserves the right, after consultation within the Joint Committee, to maintain for a year the level fixed for the preceding year.
(d) On 1 December each year the Community shall notify the Joint Committee of the list of products subject to ceilings in the following year and of the levels of the ceilings.
(e) Imports under the tariff quotas opened in accordance with Article 1 (4) shall also be set off against the ceiling levels fixed for the same products.
(f) Notwithstanding Article 3 of the Agreement and Articles 1 and 2 of this Protocol, when a ceiling fixed for imports of a product covered by this Protocol is reached, Common Customs Tariff duties on imports of the product in question may be reimposed until the end of the calendar year.
In this event, prior to 1 July 1977:
(i) Denmark, Norway and the United Kingdom shall reimpose customs duties as follows:
Years Percentage of Common Customs Tariff duties applicable
1973 0
1974 40
1975 60
1976 80
(ii) Ireland shall reimpose customs duties applicable to third countries.
The customs duties specified in Articles 1 and 2 of this Protocol shall be reintroduced on 1 January of the following year.
(g) After 1 July 1977 the Contracting Parties shall examine within the Joint Committee the possibility of revising the percentage by which the levels of ceilings are raised, having regard to the trend of consumption and imports in the Community and to experience gained in applying this Article.
(h) The ceilings shall be abolished at the end of the tariff dismantling periods provided for in Articles 1 and 2 of this Protocol.
1. The community as originally constituted shall retain until 31 December 1975 a minimum rate of customs duties on imports of the following products:
Common Customs Tariff heading No Description
Minimum rate retained
91.01 Pocket-watches, wrist-watches and other watches, including stop-watches
0·35 UA per article
91.07 Watch movements (including stop-watch movements), assembled:
A. With balance-wheel and hairspring
0·28 UA per article
91.11 Other clock and watch parts:
C. Watch movements, unassembled:
I. With balance-wheel and hairspring
0·28 UA per article
2. The customs duties referred to in paragraph 1 shall be abolished in two equal stages on 1 January 1976 and 1 July 1977. Notwithstanding Article 5(3) of the Agreement, duties reduced in this way shall be applied, rounded to the second decimal place.
3. The provisions of the Agreement shall apply to products falling within Chapter 91 of the Brussels Nomenclature provided that Switzerland applies the provisions of the Additional Agreement to the 1967 Agreement concerning products of the clock and watch industry between the Swiss Confederation and the European Economic Community and its Member States, signed in Brussels on 20 July 1972.
Any obligations laid down in the supplementary Agreement shall be considered obligations within the meaning of Article 22 of this Agreement.
SECTION B
TREATMENT APPLICABLE TO IMPORTS INTO SWITZERLAND OF CERTAIN PRODUCTS ORIGINATING IN THE COMMUNITY
1. Customs duties on imports into Switzerland of products originating in the Community as originally constituted and in Ireland and listed in Annex C to this Protocol shall be progressively abolished in accordance with the following timetable:
Timetable Percentage of basic duties applicable
1 April 1973 95
1 January 1974 90
1 January 1975 85
1 January 1976 80
1 July 1977 65
1 January 1979 50
1 January 1980 50
1 January 1981 35
1 January 1982 35
1 January 1983 20
1 January 1984 0
2. Customs duties on imports into Switzerland of products of Brussels Nomenclature heading No 44.18 originating in the Community as originally constituted and in Ireland shall be progressively abolished in accordance with the following timetable:
Timetable Percentage of basic duties applicable
1 April 1973 95
1 January 1974 90
1 January 1975 85
1 January 1976 80
1 July 1977 65
1 January 1979 50
1 January 1980 40
1 January 1981 20
1 January 1982 0
3. Notwithstanding Article 3 of the Agreement, Switzerland reserves the right, in the light of its economic needs and administrative considerations, to apply the following customs duties to imports of products mentioned in Annex C and originating in Denmark, Norway and the United Kingdom:
Timetable Percentage of basic duties applicable
1 April 1973 0
1 January 1974 25
1 January 1975 37·5
1 January 1976 50
1 July 1977 65
1 January 1979 50
1 January 1980 50
1 January 1981 35
1 January 1982 35
1 January 1983 20
1 January 1984 0
For products of Brussels Nomenclature heading Nos 44.18, 48.01 and 48.07, Switzerland reserves the right to introduce, in the case of serious difficulties, indicative ceilings in accordance with the procedures defined in Article 3 of this Protocol. For imports exceeding the ceilings, customs duties not exceeding those applicable in respect of third countries may be reintroduced.
List of tariff quotas for 1974
DENMARK, NORWAY, UNITED KINGDOM
Common Customs Tariff heading No Description
Level (in metric tons)
Denmark Norway
United Kingdom
Chapter 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
48.01 Paper and paperboard (including cellulose wadding), machine-made, in rolls or sheets:
C. Kraft paper and kraft board:
ex II. other, excluding kraft liner and sack paper —
—
145
ex E. other:
— Bible paper (India paper), copying tissue; other printing paper and other writing paper, not containing mechanical wood pulp or in which mechanical wood pulp does not represent more than 5 % —
—
202
— wallpaper —
—
244
48.03 Parchment or greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, in rolls and sheets
—
—
126
48.07 Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or printed (not being merely ruled, lined or squared and not constituting printed matter within Chapter 49), in rolls or sheets:
B. other:
— coated printing or writing paper —
—
152
— other —
—
586
48.16 Boxes, bags and other packing containers, of paper or paper-board
—
—
207
48.21 Other articles of paper pulp, paper, paperboard or cellulose wadding:
B. other —
—
147
ex Chapter 48 Other products of Chapter 48, excluding products of subheading No 48.01 A and heading 48.09
1261
309
522
ex Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans — subject to customs duties in the Common Customs Tariff (heading Nos 49.03, 49.05 A, 49.07 A, 49.07 O II, 49.08, 49.09, 49.10, 49.11 B)
190
96
756918·00 (1)
(1) In sterling.
List of ceilings for 1973
Common Customs Tariff heading No Description
Level (in metric tons)
73.02 Ferro-alloys:
C. Ferro-silicon 6 617
76.01 Unwrought aluminium; aluminium waste and scrap:
A. Unwrought 9 824
List of products for which Switzerland will reduce its duties in regard to the Community during an extended transitional period
Swiss Customs Tariff heading No Description
4801. Paper and paperboard (including cellulose wadding), machine-made, in rolls or sheets
4803. Parchment or greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, in rolls or sheets:
20 — other
4807. Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or printed (not being merely ruled, lined or squared and not constituting printed matter within Chapter 49), in rolls or sheets
4815. Other paper and paperboard, cut to size or shape:
22 — other
4821. Other articles of paper pulp, paper, paperboard or cellulose wadding:
20 — Tablecloths, serviettes and handkerchiefs
PROTOCOL No 2
concerning products subject to special arrangements to take account of differences in the cost of agricultural products incorporated therein
In order to take account of differences in the cost of the agricultural products incorporated in the goods specified in the tables annexed to this Protocol, the Agreement does not preclude:
(i) the levying, upon import, of a variable component or fixed amount or the application of internal price compensation measures;
(ii) the application of measures adopted upon export.
1. For the products specified in the tables annexed to this Protocol, the basic duties shall be:
(a) for the Community as originally constituted: the duties actually applied on 1 January 1972;
(b) for Denmark, Ireland, Norway and the United Kingdom:
(i) in respect of products covered by Regulation (EEC) No 1059/69:
— for Ireland, on the one hand,
— For Denmark, Norway and the United Kingdom on the other hand, in respect of products not covered by the Convention establishing the European Free Trade Association:
the customs duties resulting from Article 47 of the “Act concerning the Conditions of Accession and the Adjustments to the Treaties” drawn up and adopted within the Conference between the European Communities and the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland; the Joint Committee shall be informed of these basic duties in good time and in any case before the first reduction provided for in paragraph 2;
(ii) in respect of the other products: the duties actually applied on 1 January 1972;
(c) for Switzerland: the duties shown in Table II annexed to this Protocol.
2. The difference between the basic duties so defined and the duties applicable on 1 July 1977, which are shown in the tables annexed to this Protocol, shall be progressively abolished by five reductions of 20 % each to be made on the following dates:
1 April 1973,
1 January 1974,
1 January 1975,
1 January 1976,
1 July 1977.
However, if the duty applicable on 1 July 1977 is greater than the basic duty, the difference between these duties shall be reduced by 40 % on 1 January 1974 and again reduced by 20 % on each of the following dates:
1 January 1975,
1 January 1976,
1 July 1977.
3. Notwithstanding Article 5(3) of the Agreement and subject to the application by the Community of Article 39(5) of the “Act concerning the Conditions of Accession and the Adjustments to the Treaties” drawn up and adopted within the Conference between the European Communities and the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland, as regards the specific duties or the specific part of the mixed duties of the customs tariff of the United Kingdom, paragraphs 1 and 2 shall be applied with rounding to the fourth decimal place for the products listed below:
United Kingdom Customs Tariff heading No Description
22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts
ex 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:
— Spirits other than rum, arrack, tafia, gin, whisky, vodka with an ethyl alcohol content of 45·2o or less, and plum, pear or cherry brandy, containing eggs or egg yolk and/or sugar (sucrose or invert sugar)
4. For products falling within heading Nos 19.03, 22.06 and 35.01 B of the United Kingdom Customs Tariff and listed in Table I annexed to this Protocol, the United Kingdom may defer the first of the tariff reductions referred to in paragraph 2 until 1 July 1973.
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”
For the purpose of implementing the Agreement, and without prejudice to the provisions of Articles 2 and 3 of this Protocol, the following products shall be considered as:
1. products originating in the Community:
(a) products wholly obtained in the Community,
(b) products obtained in the Community in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 5. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in Switzerland;
2. products originating in Switzerland:
(a) products wholly obtained in Switzerland,
(b) products obtained in Switzerland in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 5. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in the Community.
The products in List C shall be temporarily excluded from the scope of this Protocol.
1. Inasmuch as trade between the Community and Austria, Finland, Iceland, Portugal and Sweden and between Switzerland and the latter five countries and also between each of those five countries themselves is governed by agreements containing rules identical to those in this Protocol, the following products shall also be considered as:
A. products originating in the Community: those products referred to in Article 1(1) which, after being exported from the Community, have undergone no working or processing in any of those five countries or have not undergone sufficient working or processing there to confer on them the status of products originating in any of those countries by virtue of provisions corresponding to those of Article 1(1)(b) or (2)(b) of this Protocol contained in the agreements referred to above, provided that:
(a) only products originating in any of those five countries or in the Community or in Switzerland have been used in the course of the working or processing,
(b) where a percentage rule limits, in the Lists A or B referred to in Article 5, the proportion in value of non-originating products that can be incorporated under certain cirumstances, the added value has been acquired in each of the countries in accordance with the percentage rules and with the other rules contained in the said lists without any possibility of cumulation from one country to another;
B. products originating in Switzerland: those products referred to in Article 1(2) which, after being exported from Switzerland, have undergone no working or processing in any one of these five countries or have undergone working or processing insufficient to confer on them the status of products originating in any of those countries by virtue of provisions corresponding to those of Article 1(1)(b) or (2)(b) of this Protocol contained in the agreements referred to above, provided that:
(a) only products originating in any one of those five countries or in the Community or in Switzerland have been used in the course of the working or processing,
(b) where a percentage rule limits, in the Lists A or B referred to in Article 5, the proportion in value of non-originating products that can be incorporated under certain circumstances, the added value has been acquired in each of the countries in accordance with the percentage rules and with the other rules contained in the said lists without any possibility of cumulation from one country to another.
2. For the purpose of implementing paragraph 1(A)(a) and (B)(a), the fact that products other than those referred to in that paragraph are used in a proportion not exceeding in total value 5 % of the value of the products obtained and imported into Switzerland or the Community does not affect the determination of origin of the latter products, provided that they would not have caused the products exported from the Community or Switzerland in the first place to lose their status of products originating in the Community or in Switzerland had they been incorporated there.
3. In the cases referred to in paragraph 1(A)(b) and (B)(b) and paragraph 2, no non-originating product may be incorporated if it only undergoes the working or processing provided for in Article 5(3).
Notwithstanding the provisions of Article 2 and provided that all the conditions laid down in that article are nevertheless fulfilled, the products obtained shall not continue to be considered as products originating in the Community or in Switzerland respectively unless the value of the products worked or processed originating in the Community or in Switzerland represents the highest percentage of the value of the products obtained. If this is not so, the latter products are considered as originating in the country where the added value acquired represents the highest percentage of their value.
The following shall be considered as wholly obtained either in the Community or in Switzerland within the meaning of Article 1(1)(a) and (2)(a):
(a) Mineral products extracted from their soil or from their seabed;
(b) Vegetable products harvested there;
(c) Live animals born and raised there;
(d) Products from live animals raised there;
(e) Products obtained by hunting or fishing conducted there;
(f) Products of sea fishing and other products taken from the sea 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;
(i) Waste and scrap resulting from manufacturing operations conducted there;
(j) Goods produced there exclusively from products specified in subparagraphs (a) to (i).
1. For the purpose of implementing Article 1(1)(b) and (2)(b) the following shall be considered as sufficient working or processing:
(a) working or processing as a result of which the goods obtained receive a classification under a tariff heading other than that covering each of the products worked or processed, except, however, working or processing specified in List A, where the special provisions of that list apply;
(b) working or processing specified in List B.
“Sections”, “Chapters” and “tariff headings” shall mean the Sections, Chapters and tariff headings in the Brussels Nomenclature for the Classification of Goods in Customs Tariffs.
2. When, for a given product obtained, a percentage rule limits in List A and in List B the value of the materials and parts which can be used, the total value of these materials and parts, whether or not they have changed tariff heading in the course of the working, processing or assembly within the limits and under the conditions laid down in each of those two lists, may not exceed, in relation to the value of the product obtained, the value corresponding either to the common rate, if the rates are identical in both lists, or to the higher of the two if they are different.
3. For the purpose of implementing Article 1(1)(b) and (2)(b), the following shall still be considered as insufficient working or processing to confer the status of originating product, whether or not there is a change of tariff heading:
(a) operations to ensure the preservation of merchandise in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);
(b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up;
(c) (i) changes of packing and breaking up and assembly of consignments;
(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing operations;
(d) affixing marks, labels or other like distinguishing signs on products or their packaging;
(e) simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this Protocol to enable them to be considered as originating either in the Community or in Switzerland;
(f) simple assembly of parts of articles to constitute a complete article;
(g) a combination of two or more operations specified in subparagraphs (a) to (f);
(h) slaughter of animals.
1. Where the Lists A and B referred to in Article 5 provide that goods obtained in the Community or in Switzerland shall be considered as originating therein only if the value of the products worked or processed does not exceed a given percentage of the value of the goods obtained, the values to be taken into consideration for determining such percentage shall be:
— on the one hand,
as regards products whose importation can be proved: their customs value at the time of importation;
as regards products of undetermined origin: the earliest ascertainable price paid for such products in the territory of the Contracting Party where manufacture takes place;
— and on the other hand,
the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation.
This Article also applies for the implementation of Articles 2 and 3.
2. Where Articles 2 and 3 apply, “added value acquired” shall be understood as meaning the difference between the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation from the country concerned or from the Community and the customs value of all the products imported and worked or processed in that country or in the Community.
Goods originating in Switzerland or in the Community and constituting one single shipment which is not split up may be transported through territory other than that of the Community, Switzerland, Austria, Finland, Iceland, Portugal or Sweden, with should the occasion arise, transhipment or temporary warehousing in such territory, provided that the crossing of the latter territory is justified for geographical reasons, that the goods have remained under the surveillance of the Customs authorities in the country of transit or of warehousing, that they have not entered into the commerce of such countries nor been delivered for home use there and have not undergone operations other than unloading, reloading or any operation designed to preserve them in good condition.
TITLE II
Arrangements for administrative cooperation
1. Originating products within the meaning of Article 1 of this Protocol shall, on import into the Community or into Switzerland, benefit from the provisions of the Agreement upon submission of an A.CH.1 movement certificate, a specimen of which is given in Annex V to this Protocol, issued by the Customs authorities of Switzerland or of the Member States of the Community.
2. Where Article 2 and, where appropriate, Article 3 are applied A.W.1 movement certificates, a specimen of which is given in Annex VI to this Protocol, shall be used. They shall be issued by the Customs authorities of each of the countries concerned where the goods have either been held before their re-exportation in the same state or undergone the working or processing referred to in Article 2, upon presentation of the movement certificates issued previously.
3. In order that the Customs authorities may satisfy themselves as to the conditions in which the goods have been kept in the territory of each of the countries concerned in cases where they have not been placed in a bonded warehouse and are to be re-exported in the same state, the movement certificates issued earlier and presented on importation of the goods shall, at the request of the holder of the goods, be duly endorsed at the time of importation and thereafter every six months by the said authorities.
4. The Customs authorities of Switzerland and of the Member States of the Community shall be authorized to issue the movement certificates specified in the agreements referred to in Article 2 under the conditions laid down in those agreements provided that the goods covered by the certificates are in the territory of Switzerland or of the Community. A specimen of the certificate to be used is given in Annex VI to this Protocol.
5. Where the term “movement certificate” or “movement certificates” is used in this Protocol and it is not specified whether the certificate or certificates concerned are of the type described in paragraph 1 or of the type described in paragraph 2, the relevant provisions shall apply equally to both types of certificate.
1. A movement certificate shall be issued by the Customs authorities of the exporting State when the goods to which it relates are exported. It shall be made available to the exporter as soon as actual exportation has been effected or ensured.
In exceptional circumstances a movement certificate may also be issued after exportation of the goods to which it relates if it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances. In this case, the certificate shall bear a special reference to the conditions in which it was issued.
A movement certificate may be issued only where it can serve as the documentary evidence required for the purpose of implementing the preferential treatment provided for in the Agreement.
2. A movement certificate issued under the conditions laid down in Article 8(2) or (4) must bear references to the movement certificate or certificates issued earlier upon presentation of which it is issued.
3. Applications for movement certificates and for certificates referred to in paragraph 2, upon presentation of which new certificates are issued, must be preserved for at least two years by the Customs authorities of the exporting country.
1. A movement certificate must be submitted, within four months of the date of issue by the Customs authorities of the exporting State, to the Customs authorities of the importing State where the goods are entered.
2. A movement certificate which is submitted to the Customs authorities of the importing State 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 the certificate by the final date set is due to reasons of force majeure or exceptional circumstances.
In other cases of belated presentation, the Customs authorities of the importing State may accept the certificates where the goods have been submitted to them before the said final date.
3. Movement certificates, whether or not endorsed in the conditions laid down in Article 8(3), shall be preserved by the Customs authorities of the importing State in accordance with the rules in force in that State.
Movement certificates shall be made out on the appropriate form, specimens of which are given in Annexes V and VI to this Protocol, in one of the languages in which this Agreement is drawn up, and in accordance with the provisions of the domestic law of the exporting State. If they are handwritten, they shall be completed in ink in printscipt.
Each certificate shall measure 210 × 297 mm. The paper used must be white-sized writing paper not containing mechanical pulp and weighing not less than 25 grams per square metre. It shall have a printed green guilloche-pattern background making any falsification by mechanical or chemical means apparent to the eye.
The Member States of the Community and Switzerland may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case, each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number by which it can be identified.
Movement certificates shall be submitted to customs authorities in the importing State, in accordance with the procedures laid down by that State. The said authorities may require a translation of a certificate. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the goods meet the conditions required for the implementation of the Agreement.
1. The Community and Switzerland shall admit goods sent as small packages to private persons or forming part of travellers' personal luggage, as originating products benefiting from the Agreement without requiring the production of a movement certificate provided that such goods are not imported by way of trade and have been declared as meeting the conditions required for the application of these provisions, and where there is no doubt as to the veracity of such declaration.
2. Importations which are occasional and consist solely of goods for the personal use of the recipients or travellers or their families shall not be considered as importations by way of trade if it is evident from the nature and quantity of the goods that no commercial purpose is in view. Furthermore, the total value of these goods must not exceed 60 units of account in the case of small packages or 200 units of account in the case of the contents of travellers' personal luggage.
3. The unit of account (UA) has a value of 0·88867088 grams of fine gold. Should the unit of account be changed, the Contracting Parties shall make contact with each other at Joint Committee level to re-define the value in terms of gold.
1. Goods sent from the Community or from Switzerland for exhibition in a country other than those referred to in Article 2 and sold after the exhibition for importation into Switzerland or into the Community shall benefit on importation from the provisions of the Agreement on condition that the goods meet the requirements of this Protocol entitling them to be recognized as originating in the Community or in Switzerland and provided that it is shown to the satisfaction of the Customs authorities that:
(a) an exporter has consigned these goods from the Community or from Switzerland to the country in which the exhibition is held and has exhibited them there;
(b) the goods have been sold or otherwise disposed of by that exporter to someone in Switzerland or in the Community;
(c) the goods have been consigned during the exhibition or immediately thereafter to Switzerland or to the Community in the state in which they were sent for exhibition;
(d) the goods have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. A movement certificate must be produced to the Customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the goods and 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 organized for private purposes in shops or business premises with a view to the sale of foreign goods, and during which the goods remain under customs control.
In order to ensure the proper application of the provisions of this Title, the Member States of the Community and Switzerland shall assist each other, through their respective customs administrations, in checking the authenticity and accuracy of movement certificates, including those issued under Article 8(4).
The Joint Committee shall be authorized to take any decisions necessary for the methods of administrative cooperation to be applied at the due time in the Community and in Switzerland.
Penalties shall be imposed on any person who draws up or causes to be drawn up a document which contains incorrect particulars for the purpose of obtaining a movement certificate enabling goods to be accepted as eligible for preferential treatment.
TITLE III
Final provisions
The Community and Switzerland shall take any measures necessary to enable movement certificates to be submitted, in accordance with Article 13 of this Protocol, as from 1 April 1973.
Goods which conform to the provisions of Title I and which, on 1 April 1973, are either being transported or being held in the Community or in Switzerland in temporary storage, in bonded warehouses or in free zones, may be allowed to benefit from the provisions of the Agreement, subject to the submission — within four months of that date — to the Customs authorities of the importing State of a movement certificate, drawn up retroactively by the competent authorities of the exporting State, and of any documents that provide supporting evidence of the conditions of transport.
The Contracting Parties undertake to introduce any measures necessary to ensure that the movement certificates which the Customs authorities of the Member States of the Community and of Switzerland are authorized to issue in pursuance of the agreements referred to in Article 2 are issued under the conditions laid down by those agreements. They also undertake to provide the administrative cooperation necessary for this purpose, in particular to check on the itinerary of goods traded under the agreements referred to in Article 2 and the places in which they have been held.
1. Without prejudice to Article 1 of Protocol No 2, no drawback or remission of any kind may be granted from customs duties in the Community or in Switzerland in respect of products used in manufacture which do not originate in the Community, Switzerland or the countries specified in Article 2 of this Protocol, as from the date on which the duty applicable to originating procucts of the same kind has been reduced in the Community and in Switzerland to 40 % of the basic duty.
2. Without prejudice to the provisions of Article 1 of Protocol No 2, no drawback or remission of any kind may be granted from customs duties in Denmark, Norway or the United Kingdom in respect of products imported and used in the manufacture of goods for which a movement certificate is issued by the Customs authorities of any of these three countries for the purpose of benefiting in Switzerland from the tariff provisions in force in Switzerland and covered by Article 3(1) of the Agreement. This rule does not, however, apply where the products used are those referred to in Article 25(1) of this Protocol.
3. Without prejudice to the provisions of Article 1 of Protocol No 2, no drawback or remission of any kind may be granted from customs duties in Switzerland in respect of imported products used in the manufacture of goods for which a movement certificate is issued by the Customs authorities of Switzerland for the purpose of benefiting in Denmark, Norway or the United Kingdom from the tariff provisions in force in these three countries and covered by Article 3(1) of the Agreement. This rule does not, however, apply where the products used are those referred to in Article 25(1) of this Protocol.
4. In this and the following articles, the term “customs duties” also means charges having an effect equivalent to customs duties.
1. Movement certificates may, where appropriate, be required to indicate that the products to which they relate have acquired the status of originating products and have undergone any additional processing solely in Switzerland or in Denmark, Norway, the United Kingdom or the other five countries specified in Article 2 of this Protocol until the dare from which the customs duties applicable to the said products are abolished between the Community as originally constituted and Ireland on the one hand, and Switzerland on the other hand.
2. In other cases, they may, where appropriate, be required to indicate the added value acquired in each of the following territories:
(i) the Community as originally constituted,
(ii) Ireland,
(iii) Denmark, Norway, the United Kingdom,
(iv) Switzerland,
(v) each of the five countries specified in Article 2 of this Protocol.
1. On importation into Switzerland or into Denmark, Norway or the United Kingdom, the tariff provisions in force in Switzerland or in those three countries and covered by Article 3(1) of the Agreement may benefit only those products for which a movement certificate has been issued indicating that they have acquired the status of originating products and undergone any additional processing solely in Switzerland or in the three countries referred to above or in the other five countries specified in Article 2 of this Protocol.
2. In any cases other than those referred to in paragraph 1, Switzerland or the Community may adopt transitional provisions for the purpose of not levying the duties provided for in Article 3(2) of the Agreement on the value corresponding to the value of the products originating in Switzerland or in the Community which have been worked or processed to obtain other products fulfilling the conditions laid down in this Protocol and which are subsequently imported into Switzerland or into the Community.