Commission Implementing Regulation (EU) No 927/2012Show full title

SECTION IV FAVOURAΒLE TARIFF TREATMENT ΒY REASON OF THE NATURE OF THE GOODS

ANNEX 8 GOODS UNFIT FOR CONSUMPTION

ANNEX 8 GOODS UNFIT FOR CONSUMPTION (List of denaturants)

Denaturation of goods unfit, rendered unfit or denatured under a CN code making reference to the present provisions shall be done by means of one of the denaturants referred to in column 4, used in the quantities indicated in column 5.

Order No	CN code	Description	Denaturant
			Name	Minimum quantity to be used (in g) per 100 kg of denatured product
(1)	(2)	(3)	(4)	(5)
1	0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter	Spirit of turpentine	500
			Essence of lavender	100
			Oil of rosemary	150
			Birch oil	100
		– Egg yolks:
	0408 11	– – Dried:	Fish meal of subheading 2301 20 00, having a characteristic odour and containing by weight in the dry matter at least: 62,5 % crude protein and 6 % crude lipids (fatty matter)	5 000
	0408 11 20	– – – Unfit for human consumption
	0408 19	– – Other:
	0408 19 20	– – – Unfit for human consumption
		– Other:
	0408 91	– – Dried:
	0408 91 20	– – – Unfit for human consumption
	0408 99	– – Other:
	0408 99 20	– – – Unfit for human consumption
2	1106	Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8:	Fish oil or fish liver oil, filtered but not deodorised or decolorised, with no additives	1 000
	1106 20	– Of sago or of roots or tubers of heading 0714:	Fish meal of subheading 2301 20 00, having a characteristic odour and containing by weight in the dry matter at least:	5 000
	1106 20 10	– – Denatured	62,5 % crude protein and 6 % crude lipids (fatty matter)

a This column contains the numbers corresponding to the Rewe Colour Index, third edition 1971, Bradford, England.
Order No	CN code	Description	Denaturant
			Name			Minimum quantity to be used (in g) per 100 kg of denatured product
			Chemical name or description	Common name	Colour indexa
(1)	(2)	(3)	(4)	(4)	(4)	(5)
3	2501 00	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water:	Sodium salt of 4-sulphobenzeneazo-resorcinol, or 2,4-dihydroxyazobenzene-4-sulphonic acid (colour: yellow)	Chrysoine S	14270	6
		– Common salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents:	Disodium salt of 1-(4-sulpho-1-phenylazo)-4-aminobenzene-5-sulphonic acid (colour: yellow)	Fast yellow AB	13015	6
		– – Other:
	2501 00 51	– – – Denatured or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption	Tetrasodium salt of 1-(4-sulpho-1-naphthylazo)-2-naphthol-3,6,8-trisulphonic acid (colour: red)	Ponceau 6 R	16290	1
			Tetrabromofluorescein (colour: fluorescent yellow)	Eosine	45380	0,5
			Naphthalene	Naphthalene	—	250
			Powdered soap	Powdered soap	—	1 000
			Sodium or potassium dichromate	Sodium or potassium dichromate	—	30
			Iron oxide containing not less than 50 % of Fe2O3 by weight. The iron oxide should be dark red to brown and should take the form of a fine powder of which at least 90 % passes through a sieve having a mesh of 0,10 mm	Iron oxide	—	250
			Sodium hypochlorite	Sodium hypochlorite		3 000

Order No	CN code	Description	Denaturant
			Name	Minimum quantity to be used (in g) per 100 kg of denatured product
(1)	(2)	(3)	(4)	(5)
4	3502	Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives:	Oil of rosemary (for liquid albumins only)	150
			Crude oil of camphor (for liquid and solid albumins)	2 000
			White oil of camphor (for liquid and solid albumins)	2 000
			Sodium azide (for liquid and solid albumins)	100
			Diethanolamine (for solid albumins only)	6 000
		– Egg albumin:
	3502 11	– – Dried:
	3502 11 10	– – – Unfit, or to be rendered unfit, for human consumption
	3502 19	– – Other:
	3502 19 10	– – – Unfit, or to be rendered unfit, for human consumption
	3502 20	– Milk albumin, including concentrates of two or more whey proteins:
	3502 20 10	– – Unfit, or to be rendered unfit, for human consumption
	3502 90	– Other:
		– – Albumins, other than egg albumin and milk albumin (lactalbumin):
	3502 90 20	– – – Unfit, or to be rendered unfit, for human consumption

ANNEX 9 CERTIFICATES

ANNEX 9 CERTIFICATES

1. General provisions

Provided that a certificate reproduced in this Annex is presented, favourable tariff treatment by reason of their nature, quality or authenticity of goods shall be granted for the following products:

• fresh table grapes of heading 0806,

• tobacco of heading 2401,

• nitrate of headings 3102 and 3105.

2. Provisions concerning certificates

Layout of the certificates

The certificates shall correspond to the specimens reproduced in this Annex.

The certificates shall be printed and completed in one of the official languages of the European Union and, where appropriate, in an official language of the exporting country.

Certificates measure approximately 210 × 297 millimetres, the paper used shall be white paper weighing at least 40 g/m².

Endorsement and issuing of certificates

Certificates must be duly endorsed by showing the place and date of issue and by bearing the stamp of the issuing body of the exporting country and the signature of the person or persons empowered to sign it.

Certificates shall be issued by one of the bodies listed in the table below provided that this body:

• is recognised as such by the exporting country,

• undertakes to verify the particulars shown in certificates,

• undertakes to provide the Commission and Member States, on request, with all appropriate information to enable an assessment to be made of the particulars shown in the certificates.

The exporting country shall send the Commission specimens of the stamps used by their issuing body or bodies and authorised offices.

The Commission shall communicate this information to the customs authorities of the Member States.

Validity of certificates

The period of validity of the certificate is 10 months and in the case of tobacco 24 months, running from the date of issue

Split consignment

Where a consignment is split, the original certificate shall be photocopied for each part of the consignment. The photocopies and the original certificate shall be presented to the competent customs office. Each photocopy shall indicate the name and address of the consignee and be marked in red ‘Extract valid for … kg’ (in figures and letters) together with the place and date of the splitting. These statements shall be authenticated by the customs office stamp and the signature of the customs official responsible. Particulars relating to the splitting of the consignment shall be entered on the original certificate, which shall be retained by the customs office concerned.

List of bodies which may endorse certificates ^a

a The modifications to be made to this list during the year will be carried out via publication in the Official Journal of the European Union, Series C.
CN code	Exporting country	Issuing body	Place where established
0806	United States of America	Arizona Department of Agriculture	Arizona Department of Agriculture, Shipping Point Inspection Phoenix, AZ
		California Department of Food and Agriculture	California Department of Food and Agriculture, Division of Inspection Services, Shipping Point Inspection Sacramento, CA
2401	United States of America	Tobacco Association of the United States, or its authorised offices	Raleigh, North Carolina
	Canada	Canadian Food Inspection Agency, or its authorised offices	Ottawa
	Argentina	Cámara del Tabaco de Salta, or its authorised offices	Salta
		Cámara del Tabaco de Jujuy, or its authorised offices	San Salvador de Jujuy
		Cámara de Comercio Exterior de Misiones, or its authorised offices	Posadas
	Bangladesh	Ministry of Agriculture, Department of Agriculture Extension, Cash Crop Division, or its authorised offices	Dacca
	Brazil	Banco do Brasil	Brasilia
		Federação das Indústrias do Estado de Santa Catarina	Florianópolis
		Federação das Indústrias do Estado do Paraná	Curitiba
		Federação das Indústrias do Estado do Rio Grande do Sul	Porto Alegre
	China	Entry-Exit Inspection & Quarantine Bureau	Shangai
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Shandong
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Hubei
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Guangdong
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Liaoning
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Yunnan
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Hainan
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Inner Mongolia
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Anhui
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Beijing
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Chongqing
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Fujian
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Gansu
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Guangxi
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Guizhou
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Hebei
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Henan
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Hunan
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Jiangsu
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Jiangxi
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Jilin
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Zhejiang
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Ningxia
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Qinghai
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Shaanxi
		Entry-Exit Inspection Quarantine Bureau, Shanxi, or its authorised offices	Ningbo
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Shenzen
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Sichuan
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Tianjin
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Tibet
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Xiamen
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Xinjiang
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Zhuhai
		Entry-Exit Inspection & Quarantine Bureau, or its authorised offices	Heilongjiang
	Columbia	Superintendencia de Industria y Comercio — División de Control de Normas y Calidades or its authorised offices	Bogota
	Cuba	Empresa Cubana del Tabaco, ‘Cubatabaco’, or its authorised offices	Havana
	Guatemala	Dirección de Comercio Interior y Exterior del Ministerio de Economía, or its authorised offices	Guatemala City
	India	Tobacco Board, or its authorised offices	Guntur
	Indonesia	Ministry of Trade Republic of Indonesia - Lembaga Tembakau Surakarte (Tobacco Institution in Surakarta)	Surakarta
		Ministry of Trade Republic of Indonesia - Regional Laboratory for testing and quality control and tobacco institution	Jember
		Ministry of Trade Republic of Indonesia - Regional Laboratory for testing and quality control and tobacco institution	Surabaya - Jawa Timur
		Lembaga Tembakau Cabang Medan	Medan
	Mexico	Secretaria de Economia (Dirección General de Comercio Exterior), or its authorised offices	Mexico City
	Philippines	Republic of Philippines Department of Agriculture National Tobacco Administration	Quezon City
	South Korea	Korea Tobacco and Ginseng Corporation, or its authorised offices	Taejon
	Sri Lanka	Department of Commerce, or its authorised offices	Colombo
	Switzerland	Eidgenössische Zollverwaltung EZV — Oberzolldirektion — Sektion Tabak- und Bierbesteuerung Administration fédérale des douanes AFD — Direction générale des douanes — Section Imposition du tabac et de la bière Amministrazione federale delle dogane AFD — Direzione generale delle dogane — Sezione Imposizione del tabacco e della birra Swiss Customs Administration — Directorate-General — Tobacco and beer taxation section	Berne
	Thailand	Bureau of Foreign Trade Services	Nonthaburi
		Office Foreign Trade Region 1 (Chiangmai)	Chiangmai
		Office Foreign Trade Region 2 (Hatyai)	Hatyai
		Office Foreign Trade Region 3 (Chonburi)	Chhonburi
		Office Foreign Trade Region 4 (Srakaew)	Srakaew
		Office Foreign Trade Region 5 (NongKhai)	NongKai
		Office Foreign Trade Region 6 (Chiangrai)	Chiangrai
ex 3102 3105	Chile	Servicio Nacional de Geologia y Mineria	Santiago

List of certificates

Certificate 1:	CERTIFICATE OF AUTHENTICITY (‘EMPEROR’ TABLE GRAPES)
Certificate 2:	CERTIFICATE OF AUTHENTICITY (TOBACCO)
Certificate 3:	CERTIFICATE OF QUALITY (NITRATE FROM CHILE)

ANNEX 10 STATISTICAL TARIC CODES

ANNEX 10 STATISTICAL TARIC CODES

The subheadings listed below appear in the TARIC, but the coding given is indicative only and may be subject to change due, for example, to the implementation of possible forthcoming tariff measures

	CN code / TARIC code	Description	Supplementary unit
	1	2	3
	0511 99 85	– – – Other:
★	0511 99 85 10	– – – – Mammalian semen	—
★	0511 99 85 20	– – – – Mammalian ova and mammalian embryos	—
★	0511 99 85 90	– – – – Other	—
		*****
	2805 30	– Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed:
	2805 30 10	– – Intermixtures or interalloys:
	2805 30 10 10	– – – Alloys of cerium with other rare-earth metals, containing by weight 47 % or more of cerium	—
		– – – Other:
★	2805 30 10 30	– – – – Containing both neodymium and dysprosium	—
★	2805 30 10 40	– – – – Containing neodymium	—
★	2805 30 10 50	– – – – Containing dysprosium	—
★	2805 30 10 80	– – – – Other	—
	2805 30 90	– – Other:
		– – – Rare-earth metals, scandium and yttrium, of a purity by weight of 98,5 % or more:
★	2805 30 90 40	– – – – Neodymium	—
★	2805 30 90 50	– – – – Dysprosium	—
★	2805 30 90 60	– – – – Other	—
	2805 30 90 90	– – – Other	—