Regulation (EEC) No 2842/72 of the Council of 19 December 1972 concluding an Agreement between the European Economic Community and the Republic of Iceland and adopting provisions for its implementation

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 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 D. II. (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 F. I. (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 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 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 144 % 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 headings 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 Polymerisation and copolymerisation 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’ and ‘additional duty on flour’. TABLE II ICELAND List 1 Icelandic Customs Tariff heading No Description Basic duties Duty applicable on 1 January 1980 17.04 Sugar confectionery, not containing cocoa: 04 Chewing gum whether or not covered with sugar 100 % 40 % 09 Other 100 % 40 % 18.06 Chocolate and other food preparations containing cocoa: 09 Other 100 % 40 % 19.01.00 Malt extract 50 % 20 % 19.06.00 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 80 % 32 % 19.07.00 Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit 80 % 32 % 19.08.00 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion 80 % 32 % 21.01.00 Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof 70 % 28 % 21.05 Soups and broths, in liquid, solid or powder form: 02 Other 100 % 40 % 21.06 Natural yeasts (active or inactive); prepared baking powders: 01 Yeast, active or inactive 80 % 32 % 02 Baking powders, prepared 100 % 40 % 21.07.02 Powders for table creams 100 % 40 % 22.02.00 Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07 100 % 40 % 22.03.00 Beer made from malt 100 % 40 % 35.01.00 Casein, caseinates and other casein derivatives; casein glues 30 % 12 % 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: 01 In retail packages not exceeding a net weight of 1 kg 40 % 16 % 09 Other 30 % 12 % List 2 PRODUCTS WHICH ARE NOT MADE IN ICELAND AND WHICH ARE SUBJECT TO CUSTOMS DUTIES OF A FISCAL NATURE WHEN IMPORTED Icelandic Customs Tariff heading No Description Duty applicable on 1 January 1972 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: 01 Powders for table creams 100 % 09 Other 50 % 19.03.00 Macaroni, spaghetti and similar products 60 % 19.04.00 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches 20 % 19.05.00 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products) 50 % 21.07 Food preparations not elsewhere specified or included: 01 Non-alcoholic concentrated extracts for making beverages 30 % 03 Distress foods, provided the containers make plain their special use 20 % 04 Foods specially prepared for diabetics, provided the containers make plain their special use 50 % 05 Half-prepared cereals 50 % 06 Maize prepared or preserved 60 % 07 Fruit juice, prepared and mixed in densities other than those specified under heading 20.07 50 % 09 Other 100 % 22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts 20 % 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: 01 Ethanol, undenatured, of a strength of less than 80 % by volume 25 % 02 Aqua vitae 20 % 03 Geneva 20 % 04 Gin 20 % 05 Cognac 20 % 06 Vodka 20 % 07 Whisky 20 % 08 Concentrated extracts for the manufacture of beverages 20 % 09 Other 20 % 29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: 29 Other 18 % 29.10.00 Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18 % 29.14 Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives: 01 Acetic acid, its salts, esters and anhydrides 18 % 09 Other 18 % 29.15.00 Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18 % 29.16.00 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 18 % 29.35.00 Heterocyclic compounds; nucleic acids 18 % 29.43.00 Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and sugar esters and their salts, other than products of headings Nos 29.39, 29.41 and 29.42 18 % 29.44.00 Antibiotics 10 % 35.05.00 Dextrins and dextrin glues; soluble or roasted starches; starch glues 25 % 38.12.00 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries 25 % 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: Chemical products and preparations other than those of subheading 20 19 Other 50 % 39.02 Polymerisation and copolymerisation products (for example, polyethylene, polytetrahaloethylenes, polyisolbutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indene resins): 99 Other 40 % 39.06 Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn: 09 Other 30 % 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’