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      <EUPrelims DocumentURI="http://www.legislation.gov.uk/eur/2012/978/introduction" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/introduction" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
         <MultilineTitle>
            <Text>
               <Uppercase>Regulation</Uppercase> (EU) No 978/2012 <Uppercase>of the European Parliament and of the Council</Uppercase>
            </Text>
            <Text>of 25 October 2012</Text>
            <Text>applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008</Text>
         </MultilineTitle>
         <EUPreamble>
            <P>
               <Text>THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,</Text>
            </P>
            <P>
               <Text>Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207 thereof,</Text>
            </P>
            <P>
               <Text>Having regard to the proposal from the European Commission,</Text>
            </P>
            <P>
               <Text>After transmission of the draft legislative act to the national parliaments,</Text>
            </P>
            <P>
               <Text>Acting in accordance with the ordinary legislative procedure<FootnoteRef Ref="f00001"/>,</Text>
            </P>
            <P>
               <Text>Whereas:</Text>
            </P>
            <Division>
               <Number>(1)</Number>
               <P>
                  <Text>Since 1971, the Community has granted trade preferences to developing countries under its scheme of generalised tariff preferences.</Text>
               </P>
            </Division>
            <Division>
               <Number>(2)</Number>
               <P>
                  <Text>The Union’s common commercial policy shall be guided by the principles and pursue the objectives set out in the general provisions on the Union’s external action, laid down in Article 21 of the Treaty on European Union (TEU).</Text>
               </P>
            </Division>
            <Division>
               <Number>(3)</Number>
               <P>
                  <Text>The Union aims to define and pursue common policies and actions in order to foster the sustainable economic, social and environmental development of developing countries, with the primary aim of eradicating poverty.</Text>
               </P>
            </Division>
            <Division>
               <Number>(4)</Number>
               <P>
                  <Text>The Union’s common commercial policy is to be consistent with and to consolidate the objectives of the Union policy in the field of development cooperation, laid down in Article 208 of the Treaty on the Functioning of the European Union (TFEU), in particular the eradication of poverty and the promotion of sustainable development and good governance in the developing countries. It is to comply with World Trade Organisation (WTO) requirements, in particular with the Decision on Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries (the ‘Enabling Clause’), adopted under the General Agreement on Tariffs and Trade (GATT) in 1979, under which WTO Members may accord differential and more favourable treatment to developing countries.</Text>
               </P>
            </Division>
            <Division>
               <Number>(5)</Number>
               <P>
                  <Text>The Commission Communication of 7 July 2004 entitled ‘Developing countries, international trade and sustainable development: the function of the Community’s generalised system of preferences (GSP) for the 10-year period from 2006 to 2015’ sets out the guidelines for the application of the scheme of generalised tariff preferences for the period 2006 to 2015.</Text>
               </P>
            </Division>
            <Division>
               <Number>(6)</Number>
               <P>
                  <Text>Council Regulation (EC) No 732/2008 of 22 July 2008 applying a scheme of generalised tariff preferences for the period from 1 January 2009<FootnoteRef Ref="f00002"/>, as extended by Regulation (EU) No 512/2011 of the European Parliament and of the Council of 11 May 2011 amending Council Regulation (EC) No 732/2008<FootnoteRef Ref="f00003"/> provides for the application of the scheme of generalised tariff preferences (‘the scheme’) until 31 December 2013 or until the scheme under this Regulation is applied, whichever is the earlier. Thereafter, the scheme should continue to apply for a period of 10 years from the date of application of the preferences provided for in this Regulation, except for the special arrangement for the least-developed countries, which should continue to be applied without any expiry date.</Text>
               </P>
            </Division>
            <Division>
               <Number>(7)</Number>
               <P>
                  <Text>By providing preferential access to the Union market, the scheme should assist developing countries in their efforts to reduce poverty and promote good governance and sustainable development by helping them to generate additional revenue through international trade, which can then be reinvested for the benefit of their own development and, in addition, to diversify their economies. The scheme’s tariff preferences should focus on helping developing countries having greater development, trade and financial needs.</Text>
               </P>
            </Division>
            <Division>
               <Number>(8)</Number>
               <P>
                  <Text>The scheme consists of a general arrangement, and two special arrangements.</Text>
               </P>
            </Division>
            <Division>
               <Number>(9)</Number>
               <Title>The general arrangement should be granted to all those developing countries which share a common developing need and are in a similar stage of economic development. Countries which are classified by the World Bank as high-income or upper-middle income countries have per capita income levels allowing them to attain higher levels of diversification without the scheme’s tariff preferences. Those countries include economies which have successfully completed their transition from centralised to market economies. They do not share the same development, trade and financial needs as the remaining developing countries; they are at a different stage of economic development, i.e. they are not similarly-situated as the more vulnerable developing countries; and, in order to prevent unjustified discrimination, they need to be treated differently. Furthermore, the use of tariff preferences provided under the scheme by high-income or upper-middle income countries increases the competitive pressure on exports from poorer, more vulnerable countries and therefore could impose unjustifiable burdens on those more vulnerable developing countries. The general arrangement takes account of the fact that the development, trade and financial needs are subject to change and ensures that the arrangement remains open if the situation of a country changes.</Title>
               <P>
                  <Text>For the sake of consistency, the tariff preferences granted under the general arrangement should not be extended to developing countries which are benefiting from a preferential market access arrangement with the Union, which provides at least the same level of tariff preferences as the scheme for substantially all trade. To provide a beneficiary country and economic operators with time for an orderly adaptation, the general arrangement should continue to be granted for two years as from the date of application of a preferential market access arrangement and this date should be specified in the list of beneficiary countries of the general arrangement.</Text>
               </P>
            </Division>
            <Division>
               <Number>(10)</Number>
               <P>
                  <Text>Countries listed in Annex I to Regulation (EC) No 732/2008 and countries benefiting from autonomous preferential access to the Union market under Regulation (EC) No 732/2008, Council Regulation (EC) No 55/2008 of 21 January 2008 introducing autonomous trade preferences for the Republic of Moldova<FootnoteRef Ref="f00004"/> and Council Regulation (EC) No 2007/2000 of 18 September 2000 introducing exceptional trade measures for countries and territories participating in or linked to the European Union’s Stabilisation and Association process<FootnoteRef Ref="f00005"/> should be considered eligible for the scheme. Overseas territories associated with the Union and overseas countries and territories of countries that are not listed in Annex I to Regulation (EC) No 732/2008 should not be considered eligible for the scheme.</Text>
               </P>
            </Division>
            <Division>
               <Number>(11)</Number>
               <P>
                  <Text>The special incentive arrangement for sustainable development and good governance is based on the integral concept of sustainable development, as recognised by international conventions and instruments such as the 1986 United Nations (UN) Declaration on the Right to Development, the 1992 Rio Declaration on Environment and Development, the 1998 International Labour Organisation (ILO) Declaration on Fundamental Principles and Rights at Work, the 2000 UN Millennium Declaration, and the 2002 Johannesburg Declaration on Sustainable Development. Consequently, the additional tariff preferences provided under the special incentive arrangement for sustainable development and good governance should be granted to those developing countries which, due to a lack of diversification and insufficient integration within the international trading system, are vulnerable, in order to help them assume the special burdens and responsibilities resulting from the ratification of core international conventions on human and labour rights, environmental protection and good governance as well as from the effective implementation thereof.</Text>
               </P>
            </Division>
            <Division>
               <Number>(12)</Number>
               <P>
                  <Text>Preferences should be designed to promote further economic growth and, thereby, to respond positively to the need for sustainable development. Under the special incentive arrangement, the <Emphasis>ad valorem</Emphasis> tariffs should therefore be suspended for the beneficiary countries concerned. The specific duties should also be suspended, unless combined with an <Emphasis>ad valorem</Emphasis> duty.</Text>
               </P>
            </Division>
            <Division>
               <Number>(13)</Number>
               <P>
                  <Text>Countries that fulfil the eligibility criteria for the special incentive arrangement for sustainable development and good governance should be able to benefit from the additional tariff preferences if, upon their application, the Commission determines that the relevant conditions are met. It should be possible to submit applications as from the date of entry into force of this Regulation. Countries which benefit from the tariff preferences of the scheme under Regulation (EC) No 732/2008 should also submit a new application.</Text>
               </P>
            </Division>
            <Division>
               <Number>(14)</Number>
               <P>
                  <Text>The Commission should monitor the status of ratification of the international conventions on human and labour rights, environmental protection and good governance and their effective implementation, by examining the conclusions and recommendations of the relevant monitoring bodies established under those conventions (the relevant monitoring bodies). Every two years, the Commission should present to the European Parliament and the Council a report on the status of ratification of the respective conventions, the compliance of the beneficiary countries with any reporting obligations under those conventions, and the status of the implementation of the conventions in practice.</Text>
               </P>
            </Division>
            <Division>
               <Number>(15)</Number>
               <P>
                  <Text>For the purposes of the monitoring and the withdrawal of preferences, reports from relevant monitoring bodies are essential. However, such reports may be supplemented by other sources of information, provided that they are accurate and reliable. Without prejudice to other sources, this could include information from civil society, social partners, the European Parliament and the Council.</Text>
               </P>
            </Division>
            <Division>
               <Number>(16)</Number>
               <P>
                  <Text>The special arrangement for the least-developed countries should continue to grant duty-free access to the Union market for products originating in the least-developed countries, as recognised and classified by the UN, except for trade in arms. For a country no longer classified by the UN as a least-developed country, a transitional period should be established, to alleviate any adverse effects caused by the removal of the tariff preferences granted under this arrangement. Tariff preferences provided under the special arrangement for the least-developed countries should continue to be granted for those least-developed countries, which benefit from another preferential market access arrangement with the Union.</Text>
               </P>
            </Division>
            <Division>
               <Number>(17)</Number>
               <P>
                  <Text>To ensure coherence with the market access provisions for sugar in the Economic Partnership Agreements, imports of products under heading 1701 of the Common Customs Tariff should require an import licence until 30 September 2015.</Text>
               </P>
            </Division>
            <Division>
               <Number>(18)</Number>
               <P>
                  <Text>As regards the general arrangement, the differentiation between tariff preferences for non-sensitive products and tariff preferences for sensitive products should be maintained, to take account of the situation of the sectors manufacturing the same products in the Union.</Text>
               </P>
            </Division>
            <Division>
               <Number>(19)</Number>
               <P>
                  <Text>Common Customs Tariff duties on non-sensitive products should continue to be suspended, while duties on sensitive products should enjoy a tariff reduction, in order to ensure a satisfactory utilisation rate while at the same time taking account of the situation of the corresponding Union industries.</Text>
               </P>
            </Division>
            <Division>
               <Number>(20)</Number>
               <P>
                  <Text>Such a tariff reduction should be sufficiently attractive, in order to motivate traders to make use of the opportunities offered by the scheme. Therefore, the <Emphasis>ad valorem</Emphasis> duties should generally be reduced by a flat rate of 3,5 percentage points from the ‘most favoured nation’ duty rate, while such duties for textiles and textile goods should be reduced by 20 %. Specific duties should be reduced by 30 %. Where a minimum duty is specified, that minimum duty should not apply.</Text>
               </P>
            </Division>
            <Division>
               <Number>(21)</Number>
               <P>
                  <Text>Duties should be suspended totally, where the preferential treatment for an individual import declaration results in an <Emphasis>ad valorem</Emphasis> duty of 1 % or less or in a specific duty of EUR 2 or less, since the cost of collecting such duties might be higher than the revenue gained.</Text>
               </P>
            </Division>
            <Division>
               <Number>(22)</Number>
               <P>
                  <Text>Graduation should be based on criteria related to sections and chapters of the Common Customs Tariff. Graduation should apply in respect of a section or subsection in order to reduce cases where heterogeneous products are graduated. The graduation of a section or a subsection (made up of chapters) for a beneficiary country should be applied when the section meets the criteria for graduation over three consecutive years, in order to increase predictability and fairness of graduation by eliminating the effect of large and exceptional variations in the import statistics. Graduation should not apply to the beneficiary countries of the special incentive arrangement for sustainable development and good governance and the beneficiary countries of the special arrangement for the least-developed countries as they share a very similar economic profile rendering them vulnerable because of a low, non-diversified export base.</Text>
               </P>
            </Division>
            <Division>
               <Number>(23)</Number>
               <P>
                  <Text>In order to ensure that the scheme benefits only those countries it is intended to benefit, the tariff preferences provided for by this Regulation should apply, as well as the rules of origin of products, laid down in Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code<FootnoteRef Ref="f00006"/>.</Text>
               </P>
            </Division>
            <Division>
               <Number>(24)</Number>
               <P>
                  <Text>The reasons for temporary withdrawal of the arrangements under the scheme should include serious and systematic violations of the principles laid down in certain international conventions concerning core human rights and labour rights, so as to promote the objectives of those conventions. Tariff preferences under the special incentive arrangement for sustainable development and good governance should be temporarily withdrawn if the beneficiary country does not respect its binding undertaking to maintain the ratification and effective implementation of those conventions or to comply with the reporting requirements imposed by the respective conventions, or if the beneficiary country does not cooperate with the Union’s monitoring procedures as set out in this Regulation.</Text>
               </P>
            </Division>
            <Division>
               <Number>(25)</Number>
               <P>
                  <Text>Due to the political situation in Burma/Myanmar and in Belarus, the temporary withdrawal of all tariff preferences in respect of imports of products originating in Burma/Myanmar or Belarus should be maintained.</Text>
               </P>
            </Division>
            <Division>
               <Number>(26)</Number>
               <P>
                  <Text>In order to achieve a balance between the need for better targeting, greater coherence and transparency on the one hand, and better promoting sustainable development and good governance through a unilateral trade preference scheme on the other hand, the power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of amendments to the Annexes to this Regulation and temporary withdrawals of tariff preferences due to failure to adhere to the principles of sustainable development and good governance, as well as procedural rules regarding the submission of applications for the tariff preferences granted under the special incentive arrangement for sustainable development and good governance, the conduct of a temporary withdrawal and safeguard investigations in order to establish uniform and detailed technical arrangements. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level. The Commission, when preparing and drawing up delegated acts, should ensure a simultaneous, timely and appropriate transmission of relevant documents to the European Parliament and to the Council.</Text>
               </P>
            </Division>
            <Division>
               <Number>(27)</Number>
               <P>
                  <Text>In order to provide a stable framework for economic operators, the power to adopt an act in accordance with Article 290 TFEU should be delegated to the Commission in respect of repealing a decision on temporary withdrawal under the urgency procedure before that decision to temporarily withdraw tariff preferences takes effect, where the reasons justifying temporary withdrawal no longer apply.</Text>
               </P>
            </Division>
            <Division>
               <Number>(28)</Number>
               <P>
                  <Text>In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for the control by the Member States of the Commission’s exercise of implementing powers<FootnoteRef Ref="f00007"/>.</Text>
               </P>
            </Division>
            <Division>
               <Number>(29)</Number>
               <P>
                  <Text>The advisory procedure should be used for the adoption of implementing acts on suspension from the tariff preferences of certain GSP sections in respect of beneficiary countries and on the initiation of a temporary withdrawal procedure, taking into account the nature and impact of those acts.</Text>
               </P>
            </Division>
            <Division>
               <Number>(30)</Number>
               <P>
                  <Text>The examination procedure should be used for the adoption of implementing acts on safeguard investigations and on suspension of the preferential arrangements where imports may cause serious disturbance to Union markets.</Text>
               </P>
            </Division>
            <Division>
               <Number>(31)</Number>
               <P>
                  <Text>In order to ensure the integrity and orderly functioning of the scheme, the Commission should adopt immediately applicable implementing acts where, in duly justified cases relating to temporary withdrawals due to non-compliance with customs-related procedures and obligations, imperative grounds of urgency so require.</Text>
               </P>
            </Division>
            <Division>
               <Number>(32)</Number>
               <P>
                  <Text>In order to provide a stable framework for economic operators, upon conclusion of the maximum period of six months, the Commission should adopt immediately applicable implementing acts where, in duly justified cases relating to termination or extension of the temporary withdrawals due to non-compliance with customs-related procedures and obligations, imperative grounds of urgency so require.</Text>
               </P>
            </Division>
            <Division>
               <Number>(33)</Number>
               <P>
                  <Text>The Commission should also adopt immediately applicable implementing acts where, in duly justified cases relating to safeguard investigations, imperative grounds of urgency relating to the deterioration of the economic and/or financial situation of Union producers which would be difficult to repair so require.</Text>
               </P>
            </Division>
            <Division>
               <Number>(34)</Number>
               <P>
                  <Text>The Commission should report regularly to the European Parliament and to the Council on the effects of the scheme under this Regulation. Five years after its entry into force, the Commission should report to the European Parliament and to the Council on the application of this Regulation and assess the need to review the scheme, including the special incentive arrangement for sustainable development and good governance and temporary withdrawal provisions of tariff preferences, taking into consideration the fight against terrorism and the field of international standards on transparency and exchange of information in tax matters. In reporting, the Commission should take into account the implications for development, trade and financial needs of beneficiaries. The report should also include a detailed analysis of the impact of this Regulation on trade and on the Union’s tariff income, with particular attention to the effects on beneficiary countries. Where applicable, compliance with Union sanitary and phytosanitary legislation should also be assessed. The report should also include an analysis of the effects of the scheme with regard to imports of biofuels and sustainability aspects.</Text>
               </P>
            </Division>
            <Division>
               <Number>(35)</Number>
               <P>
                  <Text>Regulation (EC) No 732/2008 should therefore be repealed,</Text>
               </P>
            </Division>
            <P>
               <Text>HAVE ADOPTED THIS REGULATION:</Text>
            </P>
         </EUPreamble>
      </EUPrelims>
      <EUBody DocumentURI="http://www.legislation.gov.uk/eur/2012/978/body" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/body" NumberOfProvisions="43" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
         <EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2012/978/chapter/I" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/chapter/I" NumberOfProvisions="3" id="chapter-I" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
            <Number>CHAPTER I</Number>
            <Title>
               <Strong>GENERAL PROVISIONS</Strong>
            </Title>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/1" id="article-1" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 1</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/1/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/1/1" id="article-1-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The scheme of generalised tariff preferences (the ‘scheme’) shall apply in accordance with this Regulation.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/1/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/1/2" id="article-1-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>This Regulation provides for the following tariff preferences under the scheme:</Text>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                           <P3para>
                              <Text>a general arrangement;</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                           <P3para>
                              <Text>a special incentive arrangement for sustainable development and good governance (GSP+); and</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
                           <P3para>
                              <Text>a special arrangement for the least-developed countries (Everything But Arms (EBA)).</Text>
                           </P3para>
                        </P3>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/2" id="article-2" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 2</Pnumber>
               <P1para>
                  <Text>For the purposes of this Regulation:</Text>
               </P1para>
               <P1para>
                  <OrderedList Type="alpha" Decoration="parens">
                     <ListItem NumberOverride="(a)">
                        <Para>
                           <Text>‘GSP’ means the Generalised Scheme of Preferences by which the Union provides preferential access to its market through any of the preferential arrangements referred to in Article 1(2);</Text>
                        </Para>
                     </ListItem>
                     <ListItem NumberOverride="(b)">
                        <Para>
                           <Text>‘countries’ means countries and territories possessing a customs administration;</Text>
                        </Para>
                     </ListItem>
                     <ListItem NumberOverride="(c)">
                        <Para>
                           <Text>‘eligible countries’ means all developing countries as listed in Annex I;</Text>
                        </Para>
                     </ListItem>
                     <ListItem NumberOverride="(d)">
                        <Para>
                           <Text>‘GSP beneficiary countries’ means beneficiary countries of the general arrangement as listed in Annex II;</Text>
                        </Para>
                     </ListItem>
                     <ListItem NumberOverride="(e)">
                        <Para>
                           <Text>‘GSP+ beneficiary countries’ means beneficiary countries of the special incentive arrangement for sustainable development and good governance as listed in Annex III;</Text>
                        </Para>
                     </ListItem>
                     <ListItem NumberOverride="(f)">
                        <Para>
                           <Text>‘EBA beneficiary countries’ means beneficiary countries of the special arrangement for least developed countries as listed in Annex IV;</Text>
                        </Para>
                     </ListItem>
                     <ListItem NumberOverride="(g)">
                        <Para>
                           <Text>‘Common Customs Tariff duties’ means the duties specified in Part Two of Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff<FootnoteRef Ref="f00008"/>, except those duties established as part of tariff quotas;</Text>
                        </Para>
                     </ListItem>
                     <ListItem NumberOverride="(h)">
                        <Para>
                           <Text>‘section’ means any of the sections of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87;</Text>
                        </Para>
                     </ListItem>
                     <ListItem NumberOverride="(i)">
                        <Para>
                           <Text>‘chapter’ means any of the chapters of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87;</Text>
                        </Para>
                     </ListItem>
                     <ListItem NumberOverride="(j)">
                        <Para>
                           <Text>‘GSP section’ means a section listed in Annex V and established on the basis of sections and chapters of the Common Customs Tariff;</Text>
                        </Para>
                     </ListItem>
                     <ListItem NumberOverride="(k)">
                        <Para>
                           <Text>‘preferential market access arrangement’ means preferential access to the Union market through a trade agreement, either provisionally applied or in force, or through autonomous preferences granted by the Union;</Text>
                        </Para>
                     </ListItem>
                     <ListItem NumberOverride="(l)">
                        <Para>
                           <Text>‘effective implementation’ means the integral implementation of all undertakings and obligations undertaken under the international conventions listed in Annex VIII, thus ensuring fulfilment of all the principles, objectives and rights guaranteed therein.</Text>
                        </Para>
                     </ListItem>
                  </OrderedList>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/3" id="article-3" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 3</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/3/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/3/1" id="article-3-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>A list of eligible countries is established in Annex I.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/3/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/3/2" id="article-3-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>The Commission shall be empowered to adopt delegated acts in accordance with Article 36 to amend Annex I to take account of changes in the international status or classification of countries.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/3/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/3/3" id="article-3-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>The Commission shall notify an eligible country concerned of any relevant changes in its status under the scheme.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
         </EUChapter>
         <EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2012/978/chapter/II" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/chapter/II" NumberOfProvisions="5" id="chapter-II" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
            <Number>CHAPTER II</Number>
            <Title>
               <Strong>GENERAL ARRANGEMENT</Strong>
            </Title>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/4" id="article-4" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 4</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/4/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/4/1" id="article-4-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>An eligible country shall benefit from the tariff preferences provided under the general arrangement referred to in point (a) of Article 1(2) unless:</Text>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                           <P3para>
                              <Text>it has been classified by the World Bank as a high-income or an upper-middle income country during three consecutive years immediately preceding the update of the list of beneficiary countries; or</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                           <P3para>
                              <Text>it benefits from a preferential market access arrangement which provides the same tariff preferences as the scheme, or better, for substantially all trade.</Text>
                           </P3para>
                        </P3>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/4/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/4/2" id="article-4-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>Points (a) and (b) of paragraph 1 shall not apply to least-developed countries.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/4/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/4/3" id="article-4-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>Without prejudice to point (b) of paragraph 1, point (a) of paragraph 1 shall not apply until 21 November 2014, for countries which by 20 November 2012 have initialled a bilateral preferential market access agreement with the Union, which provides the same tariff preferences as the scheme, or better, for substantially all trade, but which is not yet applied.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/5" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/5" id="article-5" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 5</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/5/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/5/1" id="article-5-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>A list of GSP beneficiary countries meeting the criteria laid down in Article 4 is established in Annex II.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/5/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/5/2" id="article-5-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>By 1 January of each year following the entry into force of this Regulation the Commission shall review Annex II. To provide a GSP beneficiary country and economic operators with time for orderly adaptation to the change in the country’s status under the scheme:</Text>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                           <P3para>
                              <Text>the decision to remove a beneficiary country from the list of GSP beneficiary countries, in accordance with paragraph 3 of this Article and on the basis of point (a) of Article 4(1), shall apply as from one year after the date of entry into force of that decision;</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                           <P3para>
                              <Text>the decision to remove a beneficiary country from the list of GSP beneficiary countries, in accordance with paragraph 3 of this Article and on the basis of point (b) of Article 4(1), shall apply as from two years after the date of application of a preferential market access arrangement.</Text>
                           </P3para>
                        </P3>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/5/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/5/3" id="article-5-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>For the purposes of paragraphs 1 and 2 of this Article the Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to amend Annex II on the basis of the criteria laid down in Article 4.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/5/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/5/4" id="article-5-4">
                     <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                     <P2para>
                        <Text>The Commission shall notify the GSP beneficiary country concerned of any changes in its status under the scheme.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/6" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/6" id="article-6" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 6</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/6/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/6/1" id="article-6-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The products included in the general arrangement referred to in point (a) of Article 1(2) are listed in Annex V.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/6/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/6/2" id="article-6-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>The Commission shall be empowered to adopt delegated acts in accordance with Article 36, to amend Annex V in order to incorporate changes made necessary by amendments to the Combined Nomenclature.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/7" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/7" id="article-7" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 7</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/7/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/7/1" id="article-7-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>Common Customs Tariff duties on products listed in Annex V as non-sensitive products shall be suspended entirely, except for agricultural components.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/7/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/7/2" id="article-7-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>Common Customs Tariff <Emphasis>ad valorem</Emphasis> duties on products listed in Annex V as sensitive products shall be reduced by 3,5 percentage points. For products under GSP sections S-11a and S-11b of Annex V, this reduction shall be 20 %.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/7/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/7/3" id="article-7-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>Where preferential duty rates calculated, in accordance with Article 6 of Regulation (EC) No 732/2008, on the Common Customs Tariff <Emphasis>ad valorem</Emphasis> duties applicable on the date of entry into force of this Regulation provide for a tariff reduction of more than 3,5 percentage points for the products referred to in paragraph 2 of this Article, those preferential duty rates shall apply.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/7/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/7/4" id="article-7-4">
                     <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                     <P2para>
                        <Text>Common Customs Tariff specific duties, other than minimum or maximum duties, on products listed in Annex V as sensitive products shall be reduced by 30 %.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/7/5" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/7/5" id="article-7-5">
                     <Pnumber PuncBefore="" PuncAfter=".">5</Pnumber>
                     <P2para>
                        <Text>Where Common Customs Tariff duties on products listed in Annex V as sensitive products include <Emphasis>ad valorem</Emphasis> duties and specific duties, the specific duties shall not be reduced.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/7/6" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/7/6" id="article-7-6">
                     <Pnumber PuncBefore="" PuncAfter=".">6</Pnumber>
                     <P2para>
                        <Text>Where duties reduced in accordance with paragraphs 2 and 4 specify a maximum duty, that maximum duty shall not be reduced. Where such duties specify a minimum duty, that minimum duty shall not apply.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/8" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/8" id="article-8" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 8</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/8/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/8/1" id="article-8-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The tariff preferences referred to in Article 7 shall be suspended, in respect of products of a GSP section originating in a GSP beneficiary country, when the average value of Union imports of such products over three consecutive years from that GSP beneficiary country exceeds the thresholds listed in Annex VI. The thresholds shall be calculated as a percentage of the total value of Union imports of the same products from all GSP beneficiary countries.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/8/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/8/2" id="article-8-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>Prior to the application of the tariff preferences provided for in this Regulation, the Commission shall adopt an implementing act establishing, in accordance with the advisory procedure referred to in Article 39(2), a list of GSP sections for which the tariff preferences referred to in Article 7 are suspended in respect of a GSP beneficiary country. That implementing act shall apply as from 1 January 2014.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/8/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/8/3" id="article-8-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>The Commission shall, every three years, review the list referred to in paragraph 2 of this Article and adopt an implementing act, in accordance with the advisory procedure referred to in Article 39(2), in order to suspend or to re-establish the tariff preferences referred to in Article 7. That implementing act shall apply as of 1 January of the year following its entry in force.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/8/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/8/4" id="article-8-4">
                     <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                     <P2para>
                        <Text>The list referred to in paragraphs 2 and 3 of this Article shall be established on the basis of the data available on 1 September of the year in which the review is conducted and of the two years preceding the review year. It shall take into account imports from GSP beneficiary countries listed in Annex II as applicable at that time. However, the value of imports from GSP beneficiary countries, which upon the date of application of the suspension, no longer benefit from the tariff preferences under point (b) of Article 4(1) shall not be taken into account.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/8/5" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/8/5" id="article-8-5">
                     <Pnumber PuncBefore="" PuncAfter=".">5</Pnumber>
                     <P2para>
                        <Text>The Commission shall notify the country concerned of the implementing act adopted in accordance with paragraphs 2 and 3.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/8/6" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/8/6" id="article-8-6">
                     <Pnumber PuncBefore="" PuncAfter=".">6</Pnumber>
                     <P2para>
                        <Text>Where Annex II is amended in accordance with the criteria laid down in Article 4, the Commission shall be empowered to adopt delegated acts in accordance with Article 36 to amend Annex VI in order to adjust the modalities listed in that Annex so as to maintain proportionally the same weight of the graduated product sections as defined in paragraph 1 of this Article.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
         </EUChapter>
         <EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2012/978/chapter/III" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/chapter/III" NumberOfProvisions="8" id="chapter-III" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
            <Number>CHAPTER III</Number>
            <Title>
               <Strong>SPECIAL INCENTIVE ARRANGEMENT FOR SUSTAINABLE DEVELOPMENT AND GOOD GOVERNANCE</Strong>
            </Title>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/9" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/9" id="article-9" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 9</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/9/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/9/1" id="article-9-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>A GSP beneficiary country may benefit from the tariff preferences provided under the special incentive arrangement for sustainable development and good governance referred to in point (b) of Article 1(2) if:</Text>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                           <P3para>
                              <Text>it is considered to be vulnerable due to a lack of diversification and insufficient integration within the international trading system, as defined in Annex VII;</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                           <P3para>
                              <Text>it has ratified all the conventions listed in Annex VIII (the ‘relevant conventions’) and the most recent available conclusions of the monitoring bodies under those conventions (the ‘relevant monitoring bodies’) do not identify a serious failure to effectively implement any of those conventions;</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
                           <P3para>
                              <Text>in relation to any of the relevant conventions, it has not formulated a reservation which is prohibited by any of those conventions or which is for the purposes of this Article considered to be incompatible with the object and purpose of that convention.</Text>
                           </P3para>
                           <P3para>
                              <Text>For the purposes of this Article, reservations shall not be considered to be incompatible with the object and purpose of a convention unless:</Text>
                           </P3para>
                           <P3para>
                              <OrderedList Type="roman" Decoration="parens">
                                 <ListItem NumberOverride="(i)">
                                    <Para>
                                       <Text>a process explicitly set out for that purpose under the convention has so determined; or</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem NumberOverride="(ii)">
                                    <Para>
                                       <Text>in the absence of such a process, the Union where a party to the convention, and/or a qualified majority of Member States party to the convention, in accordance with their respective competences as established in the Treaties, objected to the reservation on the grounds that it is incompatible with the object and purpose of the convention and opposed the entry into force of the convention as between them and the reserving state in accordance with the provisions of the Vienna Convention on the Law of Treaties;</Text>
                                    </Para>
                                 </ListItem>
                              </OrderedList>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">d</Pnumber>
                           <P3para>
                              <Text>it gives a binding undertaking to maintain ratification of the relevant conventions and to ensure the effective implementation thereof;</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">e</Pnumber>
                           <P3para>
                              <Text>it accepts without reservation the reporting requirements imposed by each convention and gives a binding undertaking to accept regular monitoring and review of its implementation record in accordance with the provisions of the relevant conventions; and</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">f</Pnumber>
                           <P3para>
                              <Text>it gives a binding undertaking to participate in and cooperate with the monitoring procedure referred to in Article 13.</Text>
                           </P3para>
                        </P3>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/9/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/9/2" id="article-9-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>Where Annex II is amended, the Commission shall be empowered to adopt delegated acts in accordance with Article 36 to amend Annex VII in order to review the vulnerability threshold listed in point 1(b) of Annex VII so as to maintain proportionally the same weight of the vulnerability threshold as calculated in accordance with Annex VII.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/10" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/10" id="article-10" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 10</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/10/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/10/1" id="article-10-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The special incentive arrangement for sustainable development and good governance shall be granted if the following conditions are met:</Text>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                           <P3para>
                              <Text>a GSP beneficiary country has made a request to that effect; and</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                           <P3para>
                              <Text>examination of the request shows that the requesting country fulfils the conditions laid down in Article 9(1).</Text>
                           </P3para>
                        </P3>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/10/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/10/2" id="article-10-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>The requesting country shall submit its request to the Commission in writing. The request shall provide comprehensive information concerning the ratification of the relevant conventions and shall include the binding undertakings referred to in points (d), (e) and (f) of Article 9(1).</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/10/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/10/3" id="article-10-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>After receiving a request, the Commission shall notify the European Parliament and the Council thereof.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/10/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/10/4" id="article-10-4">
                     <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                     <P2para>
                        <Text>After examining the request, the Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to establish or to amend Annex III in order to grant a requesting country the special incentive arrangement for sustainable development and good governance by adding that country to the list of GSP+ beneficiary countries.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/10/5" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/10/5" id="article-10-5">
                     <Pnumber PuncBefore="" PuncAfter=".">5</Pnumber>
                     <P2para>
                        <Text>Where a GSP+ beneficiary country no longer fulfils the conditions referred to in points (a) or (c) of Article 9(1), or withdraws any of its binding undertakings referred to in points (d), (e) and (f) of Article 9(1), the Commission shall be empowered to adopt a delegated act, in accordance with Article 36, to amend Annex III in order to remove that country from the list of GSP+ beneficiary countries.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/10/6" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/10/6" id="article-10-6">
                     <Pnumber PuncBefore="" PuncAfter=".">6</Pnumber>
                     <P2para>
                        <Text>The Commission shall notify the requesting country of a decision taken in accordance with paragraphs 4 and 5 of this Article after Annex III is amended and published in the <Emphasis>Official Journal of the European Union</Emphasis>. Where the requesting country is granted the special incentive arrangement, it shall be informed of the date on which the respective delegated act enters into force.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/10/7" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/10/7" id="article-10-7">
                     <Pnumber PuncBefore="" PuncAfter=".">7</Pnumber>
                     <P2para>
                        <Text>The Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to establish rules related to the procedure for granting the special incentive arrangement for sustainable development and good governance in particular with respect to deadlines and the submission and processing of requests.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/11" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/11" id="article-11" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 11</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/11/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/11/1" id="article-11-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The products included in the special incentive arrangement for sustainable development and good governance are listed in Annex IX.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/11/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/11/2" id="article-11-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>The Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to amend Annex IX to take into account amendments to the Combined Nomenclature affecting the products listed in that Annex.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/12" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/12" id="article-12" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 12</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/12/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/12/1" id="article-12-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The Common Customs Tariff <Emphasis>ad valorem</Emphasis> duties on all products listed in Annex IX which originate in a GSP+ beneficiary country shall be suspended.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/12/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/12/2" id="article-12-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>Common Customs Tariff specific duties on products referred to in paragraph 1 shall be suspended entirely, except for products for which the Common Customs Tariff duties include <Emphasis>ad valorem</Emphasis> duties. For products with Combined Nomenclature code 1704 10 90, the specific duty shall be limited to 16 % of the customs value.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/13" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/13" id="article-13" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 13</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/13/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/13/1" id="article-13-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>As of the date of the granting of the tariff preferences provided under the special incentive arrangement for sustainable development and good governance, the Commission shall keep under review the status of ratification of the relevant conventions and shall monitor their effective implementation, as well as cooperation with the relevant monitoring bodies, by examining the conclusions and recommendations of those monitoring bodies.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/13/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/13/2" id="article-13-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>In this context, a GSP+ beneficiary country shall cooperate with the Commission and provide all information necessary to assess its respect of binding undertakings referred to in points (d), (e) and (f) of Article 9(1) and its situation as regards point (c) of Article 9(1).</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/14" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/14" id="article-14" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 14</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/14/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/14/1" id="article-14-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>By 1 January 2016, and every two years thereafter, the Commission shall present to the European Parliament and to the Council a report on the status of ratification of the relevant conventions, the compliance of the GSP+ beneficiary countries with any reporting obligations under those conventions and the status of the effective implementation thereof.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/14/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/14/2" id="article-14-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>That report shall include:</Text>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                           <P3para>
                              <Text>the conclusions or recommendations of relevant monitoring bodies in respect of each GSP+ beneficiary country; and</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                           <P3para>
                              <Text>the Commission’s conclusions on whether each GSP+ beneficiary country respects its binding undertakings to comply with reporting obligations, to cooperate with relevant monitoring bodies in accordance with the relevant conventions and to ensure the effective implementation thereof.</Text>
                           </P3para>
                        </P3>
                     </P2para>
                     <P2para>
                        <Text>The report may include any information the Commission considers appropriate.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/14/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/14/3" id="article-14-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>In drawing its conclusions concerning effective implementation of the relevant conventions, the Commission shall assess the conclusions and recommendations of the relevant monitoring bodies, as well as, without prejudice to other sources, information submitted by third parties, including civil society, social partners, the European Parliament or the Council.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15" id="article-15" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 15</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15/1" id="article-15-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The special incentive arrangement for sustainable development and good governance shall be withdrawn temporarily, in respect of all or of certain products originating in a GSP+ beneficiary country, where in practice that country does not respect its binding undertakings as referred to in points (d), (e) and (f) of Article 9(1), or the GSP+ beneficiary country has formulated a reservation which is prohibited by any of the relevant conventions or which is incompatible with the object and purpose of that convention as established in point (c) of Article 9(1).</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15/2" id="article-15-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>The burden of proof for compliance with its obligations resulting from binding undertakings as referred to in points (d), (e) and (f) of Article 9(1), and its situation as referred to in point (c) of Article 9(1), shall be on the GSP+ beneficiary country.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15/3" id="article-15-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>Where, either on the basis of the conclusions of the report referred to in Article 14 or on the basis of the evidence available, the Commission has a reasonable doubt that a particular GSP+ beneficiary country does not respect its binding undertakings as referred to in points (d), (e) and (f) of Article 9(1), or has formulated a reservation which is prohibited by any of the relevant conventions or which is incompatible with the object and purpose of that convention as established in point (c) of Article 9(1), it shall, in accordance with the advisory procedure referred to in Article 39(2), adopt an implementing act to initiate the procedure for the temporary withdrawal of the tariff preferences provided under the special incentive arrangement for sustainable development and good governance. The Commission shall inform the European Parliament and the Council thereof.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15/4" id="article-15-4">
                     <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                     <P2para>
                        <Text>The Commission shall publish a notice in the <Emphasis>Official Journal of the European Union</Emphasis> and notify the GSP+ beneficiary country concerned thereof. The notice shall:</Text>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                           <P3para>
                              <Text>state the grounds for the reasonable doubt as to the fulfilment of the binding undertakings made by the GSP+ beneficiary country as referred to in points (d), (e) and (f) of Article 9(1), or as to the existence of a reservation which is prohibited by any of the relevant conventions or which is incompatible with the object and purpose of that convention as established in point (c) of Article 9(1), which may call into question its right to continue to enjoy the tariff preferences provided under the special incentive arrangement for sustainable development and good governance; and</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                           <P3para>
                              <Text>specify the period, which may not exceed six months from the date of publication of the notice, within which a GSP+ beneficiary country shall submit its observations.</Text>
                           </P3para>
                        </P3>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15/5" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15/5" id="article-15-5">
                     <Pnumber PuncBefore="" PuncAfter=".">5</Pnumber>
                     <P2para>
                        <Text>The Commission shall provide the beneficiary country concerned with every opportunity to cooperate during the period referred to in point (b) of paragraph 4.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15/6" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15/6" id="article-15-6">
                     <Pnumber PuncBefore="" PuncAfter=".">6</Pnumber>
                     <P2para>
                        <Text>The Commission shall seek all information it considers necessary including, inter alia, the conclusions and recommendations of the relevant monitoring bodies. In drawing its conclusions, the Commission shall assess all relevant information.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15/7" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15/7" id="article-15-7">
                     <Pnumber PuncBefore="" PuncAfter=".">7</Pnumber>
                     <P2para>
                        <Text>Within three months after expiry of the period specified in the notice, the Commission shall decide:</Text>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                           <P3para>
                              <Text>to terminate the temporary withdrawal procedure; or</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                           <P3para>
                              <Text>to temporarily withdraw the tariff preferences provided under the special incentive arrangement for sustainable development and good governance.</Text>
                           </P3para>
                        </P3>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15/8" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15/8" id="article-15-8">
                     <Pnumber PuncBefore="" PuncAfter=".">8</Pnumber>
                     <P2para>
                        <Text>Where the Commission considers that the findings do not justify temporary withdrawal, it shall adopt an implementing act to terminate the temporary withdrawal procedure in accordance with the advisory procedure referred to in Article 39(2). That implementing act shall be based, inter alia, on evidence received.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15/9" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15/9" id="article-15-9">
                     <Pnumber PuncBefore="" PuncAfter=".">9</Pnumber>
                     <P2para>
                        <Text>Where the Commission considers that the findings justify temporary withdrawal for the reasons referred to in paragraph 1 of this Article, it shall be empowered, in accordance with Article 36, to adopt delegated acts to amend Annex III in order to temporarily withdraw the tariff preferences provided under the special incentive arrangement for sustainable development and good governance referred to in point (b) of Article 1(2).</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15/10" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15/10" id="article-15-10">
                     <Pnumber PuncBefore="" PuncAfter=".">10</Pnumber>
                     <P2para>
                        <Text>Where the Commission decides on temporary withdrawal, such delegated act shall take effect six months after its adoption.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15/11" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15/11" id="article-15-11">
                     <Pnumber PuncBefore="" PuncAfter=".">11</Pnumber>
                     <P2para>
                        <Text>Where the reasons justifying temporary withdrawal no longer apply before the delegated act referred to in paragraph 9 of this Article takes effect, the Commission shall be empowered to repeal the adopted act to temporarily withdraw tariff preferences in accordance with the urgency procedure referred to in Article 37.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/15/12" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/15/12" id="article-15-12">
                     <Pnumber PuncBefore="" PuncAfter=".">12</Pnumber>
                     <P2para>
                        <Text>The Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to establish rules related to the procedure for temporary withdrawal of the special incentive arrangement for sustainable development and good governance in particular with respect to deadlines, rights of parties, confidentiality and review.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/16" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/16" id="article-16" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 16</Pnumber>
               <P1para>
                  <Text>Where the Commission finds that the reasons justifying a temporary withdrawal of the tariff preferences, as referred to in Article 15(1), no longer apply, it shall be empowered to adopt delegated acts, in accordance with Article 36, to amend Annex III in order to reinstate the tariff preferences provided under the special incentive arrangement for sustainable development and good governance.</Text>
               </P1para>
            </P1>
         </EUChapter>
         <EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2012/978/chapter/IV" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/chapter/IV" NumberOfProvisions="2" id="chapter-IV" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
            <Number>CHAPTER IV</Number>
            <Title>
               <Strong>SPECIAL ARRANGEMENT FOR THE LEAST-DEVELOPED COUNTRIES</Strong>
            </Title>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/17" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/17" id="article-17" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 17</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/17/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/17/1" id="article-17-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>An eligible country shall benefit from the tariff preferences provided under the special arrangement for the least-developed countries referred to in point (c) of Article 1(2), if that country is identified by the UN as a least-developed country.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/17/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/17/2" id="article-17-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>The Commission shall continuously review the list of EBA beneficiary countries on the basis of the most recent available data. Where an EBA beneficiary country no longer fulfils the conditions referred to in paragraph 1 of this Article, the Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to amend Annex IV in order to remove the country from the list of EBA beneficiary countries following a transitional period of three years as from the date on which the delegated act entered into force.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/17/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/17/3" id="article-17-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>Pending the identification by the UN of a newly independent country as a least-developed country, the Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to amend Annex IV as an interim measure so as to include such a country in the list of EBA beneficiary countries.</Text>
                     </P2para>
                     <P2para>
                        <Text>If such a newly independent country is not identified by the UN as a least-developed country during the first available review of the category of least-developed countries, the Commission shall be empowered to adopt delegated acts forthwith, in accordance with Article 36, to amend Annex IV in order to remove such a country from that Annex, without granting the transitional period referred to in paragraph 2 of this Article.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/17/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/17/4" id="article-17-4">
                     <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                     <P2para>
                        <Text>The Commission shall notify the EBA beneficiary country concerned of any changes in its status under the scheme.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/18" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/18" id="article-18" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 18</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/18/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/18/1" id="article-18-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The Common Customs Tariff duties on all products that are listed in Chapters 1 to 97 of the Combined Nomenclature, except those in Chapter 93, originating in an EBA beneficiary country, shall be suspended entirely.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/18/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/18/2" id="article-18-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>From 1 January 2014 until 30 September 2015, imports of products under tariff heading 1701 of the Common Customs Tariff shall require an import licence.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/18/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/18/3" id="article-18-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>The Commission shall, in accordance with the examination procedure referred to in Article 39(3), adopt detailed rules for implementing the provisions referred to in paragraph 2 of this Article in accordance with the procedure referred to in Article 195 of Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation)<FootnoteRef Ref="f00009"/>.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
         </EUChapter>
         <EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2012/978/chapter/V" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/chapter/V" NumberOfProvisions="3" id="chapter-V" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
            <Number>CHAPTER V</Number>
            <Title>
               <Strong>TEMPORARY WITHDRAWAL PROVISIONS COMMON TO ALL ARRANGEMENTS</Strong>
            </Title>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19" id="article-19" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 19</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/1" id="article-19-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The preferential arrangements referred to in Article 1(2) may be withdrawn temporarily, in respect of all or of certain products originating in a beneficiary country, for any of the following reasons:</Text>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                           <P3para>
                              <Text>serious and systematic violation of principles laid down in the conventions listed in Part A of Annex VIII;</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                           <P3para>
                              <Text>export of goods made by prison labour;</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
                           <P3para>
                              <Text>serious shortcomings in customs controls on the export or transit of drugs (illicit substances or precursors), or failure to comply with international conventions on anti-terrorism and money laundering;</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">d</Pnumber>
                           <P3para>
                              <Text>serious and systematic unfair trading practices including those affecting the supply of raw materials, which have an adverse effect on the Union industry and which have not been addressed by the beneficiary country. For those unfair trading practices, which are prohibited or actionable under the WTO Agreements, the application of this Article shall be based on a previous determination to that effect by the competent WTO body;</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">e</Pnumber>
                           <P3para>
                              <Text>serious and systematic infringement of the objectives adopted by Regional Fishery Organisations or any international arrangements to which the Union is a party concerning the conservation and management of fishery resources.</Text>
                           </P3para>
                        </P3>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/2" id="article-19-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>The preferential arrangements provided for in this Regulation shall not be withdrawn under point (d) of paragraph 1 in respect of products that are subject to anti-dumping or countervailing measures under Council Regulation (EC) No 597/2009 of 11 June 2009 on protection against subsidised imports from countries not members of the European Community<FootnoteRef Ref="f00010"/> or Council Regulation (EC) No 1225/2009 of 30 November 2009 on protection against dumped imports from countries not members of the European Community<FootnoteRef Ref="f00011"/>, for the reasons justifying those measures.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/3" id="article-19-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>Where the Commission considers that there are sufficient grounds justifying temporary withdrawal of the tariff preferences provided under any preferential arrangement referred to in Article 1(2) on the basis of the reasons referred to in paragraph 1 of this Article it shall adopt an implementing act to initiate the procedure for temporary withdrawal in accordance with the advisory procedure referred to in Article 39(2). The Commission shall inform the European Parliament and the Council of that implementing act.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/4" id="article-19-4">
                     <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                     <P2para>
                        <Text>The Commission shall publish a notice in the <Emphasis>Official Journal of the European Union</Emphasis> announcing the initiation of a temporary withdrawal procedure, and shall notify the beneficiary country concerned thereof. The notice shall:</Text>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                           <P3para>
                              <Text>provide sufficient grounds for the implementing act to initiate a temporary withdrawal procedure, referred to in paragraph 3; and</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                           <P3para>
                              <Text>state that the Commission will monitor and evaluate the situation in the beneficiary country concerned for six months from the date of publication of the notice.</Text>
                           </P3para>
                        </P3>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/5" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/5" id="article-19-5">
                     <Pnumber PuncBefore="" PuncAfter=".">5</Pnumber>
                     <P2para>
                        <Text>The Commission shall provide the beneficiary country concerned with every opportunity to cooperate during the monitoring and evaluation period.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/6" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/6" id="article-19-6">
                     <Pnumber PuncBefore="" PuncAfter=".">6</Pnumber>
                     <P2para>
                        <Text>The Commission shall seek all information it considers necessary, inter alia, the available assessments, comments, decisions, recommendations and conclusions of the relevant monitoring bodies, as appropriate. In drawing its conclusions, the Commission shall assess all relevant information.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/7" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/7" id="article-19-7">
                     <Pnumber PuncBefore="" PuncAfter=".">7</Pnumber>
                     <P2para>
                        <Text>Within three months from the expiry of the period referred to in point (b) of paragraph 4, the Commission shall submit a report on its findings and conclusions to the beneficiary country concerned. The beneficiary country has the right to submit its comments on the report. The period for comments shall not exceed one month.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/8" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/8" id="article-19-8">
                     <Pnumber PuncBefore="" PuncAfter=".">8</Pnumber>
                     <P2para>
                        <Text>Within six months from the expiry of the period referred to in point (b) of paragraph 4 the Commission shall decide:</Text>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                           <P3para>
                              <Text>to terminate the temporary withdrawal procedure; or</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                           <P3para>
                              <Text>to temporarily withdraw the tariff preferences provided under the preferential arrangements referred to in Article 1(2).</Text>
                           </P3para>
                        </P3>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/9" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/9" id="article-19-9">
                     <Pnumber PuncBefore="" PuncAfter=".">9</Pnumber>
                     <P2para>
                        <Text>Where the Commission considers that the findings do not justify temporary withdrawal, it shall adopt an implementing act, in accordance with the advisory procedure referred to in Article 39(2), on the termination of the temporary withdrawal procedure.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/10" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/10" id="article-19-10">
                     <Pnumber PuncBefore="" PuncAfter=".">10</Pnumber>
                     <P2para>
                        <Text>Where the Commission considers that the findings justify temporary withdrawal for the reasons referred to in paragraph 1 of this Article, it shall be empowered, in accordance with Article 36, to adopt delegated acts to amend Annexes II, III or IV, whichever is applicable, in order to temporarily withdraw the tariff preferences provided under the preferential arrangements referred to in Article 1(2).</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/11" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/11" id="article-19-11">
                     <Pnumber PuncBefore="" PuncAfter=".">11</Pnumber>
                     <P2para>
                        <Text>For either of the cases referred to in paragraphs 9 and 10, the adopted act shall be based, inter alia, on evidence received.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/12" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/12" id="article-19-12">
                     <Pnumber PuncBefore="" PuncAfter=".">12</Pnumber>
                     <P2para>
                        <Text>Where the Commission decides on temporary withdrawal, such delegated act shall take effect six months after its adoption.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/13" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/13" id="article-19-13">
                     <Pnumber PuncBefore="" PuncAfter=".">13</Pnumber>
                     <P2para>
                        <Text>Where the reasons justifying temporary withdrawal no longer apply before the delegated act referred to in paragraph 10 of this Article takes effect, the Commission shall be empowered to repeal the adopted act to temporarily withdraw the tariff preferences in accordance with the urgency procedure referred to in Article 37.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/19/14" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/19/14" id="article-19-14">
                     <Pnumber PuncBefore="" PuncAfter=".">14</Pnumber>
                     <P2para>
                        <Text>The Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to establish rules related to the procedure for temporary withdrawal of all arrangements in particular with respect to deadlines, rights of parties, confidentiality and review.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/20" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/20" id="article-20" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 20</Pnumber>
               <P1para>
                  <Text>Where the Commission finds that the reasons justifying a temporary withdrawal of the tariff preferences as referred to in Article 19(1) no longer apply, it shall be empowered to adopt delegated acts, in accordance with Article 36 to amend Annexes II, III or IV, whichever is applicable, in order to reinstate the tariff preferences provided under the preferential arrangements referred to in Article 1(2).</Text>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/21" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/21" id="article-21" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 21</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/21/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/21/1" id="article-21-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The preferential arrangements provided for in this Regulation may be withdrawn temporarily, in respect of all or of certain products originating in a beneficiary country, in cases of fraud, irregularities or systematic failure to comply with or to ensure compliance with the rules concerning the origin of the products and with the procedures related thereto, or failure to provide administrative cooperation as required for the implementation and policing of the preferential arrangements referred to in Article 1(2).</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/21/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/21/2" id="article-21-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>The administrative cooperation referred to in paragraph 1 requires, inter alia, that a beneficiary country:</Text>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                           <P3para>
                              <Text>communicate to the Commission and update the information necessary for the implementation of the rules of origin and the policing thereof;</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                           <P3para>
                              <Text>assist the Union by carrying out, at the request of the customs authorities of the Member States, subsequent verification of the origin of the goods, and communicate its results in time to the Commission;</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
                           <P3para>
                              <Text>assist the Union by allowing the Commission, in coordination and close cooperation with the competent authorities of the Member States, to conduct the Union administrative and investigative cooperation missions in that country, in order to verify the authenticity of documents or the accuracy of information relevant for granting the preferential arrangements referred to in Article 1(2);</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">d</Pnumber>
                           <P3para>
                              <Text>carry out or arrange for appropriate inquiries to identify and prevent contravention of the rules of origin;</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">e</Pnumber>
                           <P3para>
                              <Text>comply with or ensure compliance with the rules of origin in respect of regional cumulation, within the meaning of Regulation (EEC) No 2454/93, if the country benefits therefrom; and</Text>
                           </P3para>
                        </P3>
                        <P3>
                           <Pnumber PuncBefore="(" PuncAfter=")">f</Pnumber>
                           <P3para>
                              <Text>assist the Union in the verification of conduct where there is a presumption of origin-related fraud, whereby the existence of fraud may be presumed where imports of products under the preferential arrangements provided for in this Regulation massively exceed the usual levels of the beneficiary country’s exports.</Text>
                           </P3para>
                        </P3>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/21/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/21/3" id="article-21-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>Where the Commission considers that there is sufficient evidence to justify temporary withdrawal for the reasons set out in paragraphs 1 and 2 of this Article, it shall decide in accordance with the urgency procedure referred to in Article 39(4) to temporarily withdraw the tariff preferences provided under the preferential arrangements referred to in Article 1(2), in respect of all or certain products originating in a beneficiary country.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/21/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/21/4" id="article-21-4">
                     <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                     <P2para>
                        <Text>Before taking such decision, the Commission shall first publish a notice in the <Emphasis>Official Journal of the European Union</Emphasis>, stating that there are grounds for reasonable doubt about compliance with paragraphs 1 and 2 which may call into question the right of the beneficiary country to continue to enjoy the benefits granted by this Regulation.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/21/5" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/21/5" id="article-21-5">
                     <Pnumber PuncBefore="" PuncAfter=".">5</Pnumber>
                     <P2para>
                        <Text>The Commission shall inform the beneficiary country concerned of any decision taken in accordance with paragraph 3, before it becomes effective.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/21/6" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/21/6" id="article-21-6">
                     <Pnumber PuncBefore="" PuncAfter=".">6</Pnumber>
                     <P2para>
                        <Text>The period of temporary withdrawal shall not exceed six months. At the latest on the conclusion of that period, the Commission shall decide in accordance with the urgency procedure referred to in Article 39(4) either to terminate the temporary withdrawal or to extend the period of temporary withdrawal.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/21/7" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/21/7" id="article-21-7">
                     <Pnumber PuncBefore="" PuncAfter=".">7</Pnumber>
                     <P2para>
                        <Text>Member States shall communicate to the Commission all relevant information that may justify temporary withdrawal of the tariff preferences or its extension.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
         </EUChapter>
         <EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2012/978/chapter/VI" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/chapter/VI" NumberOfProvisions="11" id="chapter-VI" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
            <Number>CHAPTER VI</Number>
            <Title>
               <Strong>SAFEGUARD AND SURVEILLANCE PROVISIONS</Strong>
            </Title>
            <EUSection DocumentURI="http://www.legislation.gov.uk/eur/2012/978/chapter/VI/section/I" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/chapter/VI/section/I" NumberOfProvisions="7" id="chapter-VI-section-I" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Number>
                  <Emphasis>SECTION I</Emphasis>
               </Number>
               <Title>
                  <Strong>
                     <Emphasis>General Safeguards</Emphasis>
                  </Strong>
               </Title>
               <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/22" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/22" id="article-22" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 22</Pnumber>
                  <P1para>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/22/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/22/1" id="article-22-1">
                        <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                        <P2para>
                           <Text>Where a product originating in a beneficiary country of any of the preferential arrangements referred to in Article 1(2), is imported in volumes and/or at prices which cause, or threaten to cause, serious difficulties to Union producers of like or directly competing products, normal Common Customs Tariff duties on that product may be reintroduced.</Text>
                        </P2para>
                     </P2>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/22/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/22/2" id="article-22-2">
                        <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                        <P2para>
                           <Text>For the purpose of this Chapter, ‘like product’ means a product which is identical, i.e. alike in all respects, to the product under consideration, or, in the absence of such a product, another product which, although not alike in all respects, has characteristics closely resembling those of the product under consideration.</Text>
                        </P2para>
                     </P2>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/22/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/22/3" id="article-22-3">
                        <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                        <P2para>
                           <Text>For the purpose of this Chapter, ‘interested parties’ means those parties involved in the production, distribution and/or sale of the imports mentioned in paragraph 1 and of like or directly competing products.</Text>
                        </P2para>
                     </P2>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/22/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/22/4" id="article-22-4">
                        <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                        <P2para>
                           <Text>The Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to establish rules related to the procedure for adopting general safeguard measures in particular with respect to deadlines, rights of parties, confidentiality, disclosure, verification, visits and review.</Text>
                        </P2para>
                     </P2>
                  </P1para>
               </P1>
               <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/23" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/23" id="article-23" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 23</Pnumber>
                  <P1para>
                     <Text>Serious difficulties shall be considered to exist where Union producers suffer deterioration in their economic and/or financial situation. In examining whether such deterioration exists, the Commission shall take account, inter alia, of the following factors concerning Union producers, where such information is available:</Text>
                  </P1para>
                  <P1para>
                     <OrderedList Type="alpha" Decoration="parens">
                        <ListItem NumberOverride="(a)">
                           <Para>
                              <Text>market share;</Text>
                           </Para>
                        </ListItem>
                        <ListItem NumberOverride="(b)">
                           <Para>
                              <Text>production;</Text>
                           </Para>
                        </ListItem>
                        <ListItem NumberOverride="(c)">
                           <Para>
                              <Text>stocks;</Text>
                           </Para>
                        </ListItem>
                        <ListItem NumberOverride="(d)">
                           <Para>
                              <Text>production capacity;</Text>
                           </Para>
                        </ListItem>
                        <ListItem NumberOverride="(e)">
                           <Para>
                              <Text>bankruptcies;</Text>
                           </Para>
                        </ListItem>
                        <ListItem NumberOverride="(f)">
                           <Para>
                              <Text>profitability;</Text>
                           </Para>
                        </ListItem>
                        <ListItem NumberOverride="(g)">
                           <Para>
                              <Text>capacity utilisation;</Text>
                           </Para>
                        </ListItem>
                        <ListItem NumberOverride="(h)">
                           <Para>
                              <Text>employment;</Text>
                           </Para>
                        </ListItem>
                        <ListItem NumberOverride="(i)">
                           <Para>
                              <Text>imports;</Text>
                           </Para>
                        </ListItem>
                        <ListItem NumberOverride="(j)">
                           <Para>
                              <Text>prices.</Text>
                           </Para>
                        </ListItem>
                     </OrderedList>
                  </P1para>
               </P1>
               <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/24" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/24" id="article-24" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 24</Pnumber>
                  <P1para>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/24/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/24/1" id="article-24-1">
                        <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                        <P2para>
                           <Text>The Commission shall investigate whether the normal Common Customs Tariff duties should be reintroduced if there is sufficient prima facie evidence that the conditions of Article 22(1) are met.</Text>
                        </P2para>
                     </P2>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/24/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/24/2" id="article-24-2">
                        <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                        <P2para>
                           <Text>An investigation shall be initiated upon request by a Member State, by any legal person or any association not having legal personality, acting on behalf of Union producers, or on the Commission’s own initiative if it is apparent to the Commission that there is sufficient prima facie evidence, as determined on the basis of factors referred to in Article 23, to justify such initiation. The request to initiate an investigation shall contain evidence that the conditions for imposing the safeguard measure set out in Article 22(1) are met. The request shall be submitted to the Commission. The Commission shall, as far as possible, examine the accuracy and adequacy of the evidence provided in the request to determine whether there is sufficient prima facie evidence to justify the initiation of an investigation.</Text>
                        </P2para>
                     </P2>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/24/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/24/3" id="article-24-3">
                        <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                        <P2para>
                           <Text>Where it is apparent that there is sufficient prima facie evidence to justify the initiation of proceedings the Commission shall publish a notice in the <Emphasis>Official Journal of the European Union</Emphasis>. Initiation shall take place within one month of the request received pursuant to paragraph 2. Should an investigation be initiated, the notice shall provide all necessary details about the procedure and deadlines, including recourse to the Hearing Officer of the Directorate-General for Trade of the European Commission.</Text>
                        </P2para>
                     </P2>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/24/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/24/4" id="article-24-4">
                        <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                        <P2para>
                           <Text>An investigation, including the procedural steps referred to in Articles 25, 26 and 27, shall be concluded within 12 months from its initiation.</Text>
                        </P2para>
                     </P2>
                  </P1para>
               </P1>
               <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/25" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/25" id="article-25" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 25</Pnumber>
                  <P1para>
                     <Text>On duly justified grounds of urgency relating to deterioration of the economic and/or financial situation of Union producers, and where delay might cause damage which would be difficult to repair, the Commission shall be empowered to adopt immediately applicable implementing acts in accordance with the urgency procedure referred to in Article 39(4) to reintroduce normal Common Customs Tariff duties for a period of up to 12 months.</Text>
                  </P1para>
               </P1>
               <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/26" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/26" id="article-26" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 26</Pnumber>
                  <P1para>
                     <Text>Where the facts as finally established show that the conditions set out in Article 22(1) are met, the Commission shall adopt an implementing act to reintroduce the Common Customs Tariff duties in accordance with the examination procedure referred to in Article 39(3). That implementing act shall enter into force within one month from the date of its publication in the <Emphasis>Official Journal of the European Union</Emphasis>.</Text>
                  </P1para>
               </P1>
               <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/27" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/27" id="article-27" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 27</Pnumber>
                  <P1para>
                     <Text>Where the facts as finally established show that the conditions set out in Article 22(1) are not met, the Commission shall adopt an implementing act terminating the investigation and proceedings in accordance with the examination procedure referred to in Article 39(3). That implementing act shall be published in the <Emphasis>Official Journal of the European Union</Emphasis>. The investigation shall be deemed terminated, if no implementing act is published within the period referred to in Article 24(4) and any urgent preventive measures shall automatically lapse. Any Common Customs Tariff duties collected as a result of those provisional measures shall be refunded.</Text>
                  </P1para>
               </P1>
               <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/28" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/28" id="article-28" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 28</Pnumber>
                  <P1para>
                     <Text>Common Customs Tariff duties shall be reintroduced as long as necessary to counteract the deterioration in the economic and/or financial situation of Union producers, or as long as the threat of such deterioration persists. The period of reintroduction shall not exceed three years, unless it is extended in duly justified circumstances.</Text>
                  </P1para>
               </P1>
            </EUSection>
            <EUSection DocumentURI="http://www.legislation.gov.uk/eur/2012/978/chapter/VI/section/II" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/chapter/VI/section/II" NumberOfProvisions="3" id="chapter-VI-section-II" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Number>
                  <Emphasis>SECTION II</Emphasis>
               </Number>
               <Title>
                  <Strong>
                     <Emphasis>Safeguards in the Textile, Agriculture and Fisheries Sectors</Emphasis>
                  </Strong>
               </Title>
               <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/29" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/29" id="article-29" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 29</Pnumber>
                  <P1para>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/29/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/29/1" id="article-29-1">
                        <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                        <P2para>
                           <Text>Without prejudice to Section I of this Chapter, on 1 January of each year, the Commission, on its own initiative and in accordance with the advisory procedure referred to in Article 39(2), shall adopt an implementing act in order to remove the tariff preferences referred to in Articles 7 and 12 with respect to the products from GSP sections S-11a and S-11b of Annex V or to products falling under Combined Nomenclature codes 2207 10 00, 2207 20 00, 2909 19 10, 3814 00 90, 3820 00 00, and 3824 90 97 where imports of such products, listed respectively in Annexes V or IX, whichever is applicable, originate in a beneficiary country and their total:</Text>
                           <P3>
                              <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                              <P3para>
                                 <Text>increases by at least 13,5 % in quantity (by volume), as compared with the previous calendar year; or</Text>
                              </P3para>
                           </P3>
                           <P3>
                              <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                              <P3para>
                                 <Text>for products under GSP sections S-11a and S-11b of Annex V, exceeds the share referred to in point 2 of Annex VI of the value of Union imports of products in GSP sections S-11a and S-11b of Annex V from all countries and territories listed in Annex II during any period of 12 months.</Text>
                              </P3para>
                           </P3>
                        </P2para>
                     </P2>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/29/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/29/2" id="article-29-2">
                        <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                        <P2para>
                           <Text>Paragraph 1 of this Article shall not apply to EBA beneficiary countries, nor shall it apply to countries with a share for the relevant products referred to in Article 29(1) not exceeding 6 % of total Union imports of the same products listed in Annexes V or IX, whichever is applicable.</Text>
                        </P2para>
                     </P2>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/29/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/29/3" id="article-29-3">
                        <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                        <P2para>
                           <Text>The removal of the tariff preferences shall take effect two months after the date of publication of the Commission’s act to that effect in the <Emphasis>Official Journal of the European Union</Emphasis>.</Text>
                        </P2para>
                     </P2>
                  </P1para>
               </P1>
               <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/30" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/30" id="article-30" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 30</Pnumber>
                  <P1para>
                     <Text>Without prejudice to Section I of this Chapter, where imports of products included in Annex I to the TFEU cause, or threaten to cause, serious disturbance to Union markets, in particular to one or more of the outermost regions, or these markets’ regulatory mechanisms, the Commission, on its own initiative or at the request of a Member State, after consulting the committee for the relevant agriculture or fisheries common market organisation, shall adopt an implementing act in order to suspend the preferential arrangements in respect of the products concerned in accordance with examination procedure referred to in Article 39(3).</Text>
                  </P1para>
               </P1>
               <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/31" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/31" id="article-31" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 31</Pnumber>
                  <P1para>
                     <Text>The Commission shall inform the beneficiary country concerned as soon as possible of any decision taken in accordance with Articles 29 or 30 before it becomes effective.</Text>
                  </P1para>
               </P1>
            </EUSection>
            <EUSection DocumentURI="http://www.legislation.gov.uk/eur/2012/978/chapter/VI/section/III" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/chapter/VI/section/III" NumberOfProvisions="1" id="chapter-VI-section-III" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Number>
                  <Emphasis>SECTION III</Emphasis>
               </Number>
               <Title>
                  <Strong>
                     <Emphasis>Surveillance in the Agricultural and Fisheries Sectors</Emphasis>
                  </Strong>
               </Title>
               <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/32" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/32" id="article-32" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 32</Pnumber>
                  <P1para>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/32/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/32/1" id="article-32-1">
                        <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                        <P2para>
                           <Text>Without prejudice to Section I of this Chapter, products from Chapters 1 to 24 of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87, originating in beneficiary countries, may be subject to a special surveillance mechanism, in order to avoid disturbances to Union markets. The Commission, on its own initiative or at the request of a Member State, after consulting the committee for the relevant agriculture or fisheries common market organisation, shall adopt an implementing act, in accordance with the examination procedure referred to in Article 39(3), on whether to apply this special surveillance mechanism, and shall determine the products to which this surveillance mechanism is to be applied.</Text>
                        </P2para>
                     </P2>
                     <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/32/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/32/2" id="article-32-2">
                        <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                        <P2para>
                           <Text>Where Section I of this Chapter is applied to products in Chapters 1 to 24 of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87, originating in beneficiary countries, the period referred to in Article 24(4) of this Regulation shall be reduced to two months in the following cases:</Text>
                           <P3>
                              <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                              <P3para>
                                 <Text>when the beneficiary country concerned does not ensure compliance with the rules of origin or does not provide the administrative cooperation referred to in Article 21; or</Text>
                              </P3para>
                           </P3>
                           <P3>
                              <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                              <P3para>
                                 <Text>when imports of products from Chapters 1 to 24 of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87, under the preferential arrangements granted under this Regulation massively exceed the usual levels of exports from the beneficiary country concerned.</Text>
                              </P3para>
                           </P3>
                        </P2para>
                     </P2>
                  </P1para>
               </P1>
            </EUSection>
         </EUChapter>
         <EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2012/978/chapter/VII" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/chapter/VII" NumberOfProvisions="9" id="chapter-VII" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
            <Number>CHAPTER VII</Number>
            <Title>
               <Strong>COMMON PROVISIONS</Strong>
            </Title>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/33" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/33" id="article-33" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 33</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/33/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/33/1" id="article-33-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>To benefit from the tariff preferences, the products for which the tariff preferences are claimed shall originate in a beneficiary country.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/33/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/33/2" id="article-33-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>For the purposes of the preferential arrangements referred to in Article 1(2) of this Regulation, the rules of origin concerning the definition of the concept of originating products, the procedures and the methods of administrative cooperation related thereto shall be those laid down in Regulation (EEC) No 2454/93.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/34" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/34" id="article-34" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 34</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/34/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/34/1" id="article-34-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>Where the rate of an <Emphasis>ad valorem</Emphasis> duty for an individual import declaration is reduced in accordance with this Regulation to 1 % or less, that duty shall be suspended entirely.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/34/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/34/2" id="article-34-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>Where the rate of a specific duty for an individual import declaration is reduced in accordance with this Regulation to EUR 2 or less per individual euro amount, that duty shall be suspended entirely.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/34/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/34/3" id="article-34-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>Subject to paragraphs 1 and 2, the final rate of the preferential duty calculated in accordance with this Regulation shall be rounded down to the first decimal place.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/35" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/35" id="article-35" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 35</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/35/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/35/1" id="article-35-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The statistical source to be used for the purpose of this Regulation shall be the external trade statistics of the Commission (Eurostat).</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/35/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/35/2" id="article-35-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>Member States shall send the Commission (Eurostat) their statistical data on products placed under the customs procedure for release for free circulation under the tariff preferences according to Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries<FootnoteRef Ref="f00012"/>. Those data, supplied by reference to the Combined Nomenclature codes and, where applicable, the TARIC codes, shall show, by country of origin, the values, quantities and any supplementary units required in accordance with the definitions in that Regulation. In accordance with Article 8(1) of that Regulation, Member States shall transmit those statistical data no later than 40 days after the end of each monthly reference period. In order to facilitate information and increase transparency, the Commission shall also ensure that the relevant statistical data for the GSP sections are regularly available in a public database.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/35/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/35/3" id="article-35-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>In accordance with Article 308d of Regulation (EEC) No 2454/93, Member States shall forward to the Commission, at its request, details of the quantities and values of products released for free circulation under the tariff preferences, during the previous months. Those data shall include the products referred to in paragraph 4 of this Article.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/35/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/35/4" id="article-35-4">
                     <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                     <P2para>
                        <Text>The Commission shall, in close cooperation with Member States, monitor the imports of products falling under Combined Nomenclature codes 0603, 0803 90 10, 1006, 1604 14, 1604 19 31, 1604 19 39, 1604 20 70, 1701, 1704, 1806 10 30, 1806 10 90, 2002 90, 2103 20, 2106 90 59, 2106 90 98, 6403, 2207 10 00, 2207 20 00, 2909 19 10, 3814 00 90, 3820 00 00 and 3824 90 97, in order to determine whether the conditions referred to in Articles 22, 29 and 30 are fulfilled.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/36" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/36" id="article-36" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 36</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/36/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/36/1" id="article-36-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/36/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/36/2" id="article-36-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>The power to adopt delegated acts referred to in Articles 3, 5, 6, 8, 9, 10, 11, 15, 16, 17, 19, 20 and 22 shall be conferred to the Commission for an indeterminate period of time from 20 November 2012.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/36/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/36/3" id="article-36-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>The delegation of powers referred to in Articles 3, 5, 6, 8, 9, 10, 11, 15, 16, 17, 19, 20 or 22 may be revoked at any time by the European Parliament or by the Council. A decision of revocation shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the <Emphasis>Official Journal of the European Union</Emphasis> or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/36/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/36/4" id="article-36-4">
                     <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                     <P2para>
                        <Text>As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/36/5" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/36/5" id="article-36-5">
                     <Pnumber PuncBefore="" PuncAfter=".">5</Pnumber>
                     <P2para>
                        <Text>A delegated act adopted pursuant to Articles 3, 5, 6, 8, 9, 10, 11, 15, 16, 17, 19, 20 or 22 shall enter into force only if no objection has been expressed by either the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or the Council.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/37" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/37" id="article-37" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 37</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/37/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/37/1" id="article-37-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>Delegated acts adopted under this Article shall enter into force without delay and shall apply as long as no objection is expressed in accordance with paragraph 2. The notification of a delegated act adopted under this Article to the European Parliament and to the Council shall state the reasons for the use of the urgency procedure.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/37/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/37/2" id="article-37-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>Either the European Parliament or the Council may object to a delegated act in accordance with the procedure referred to in Article 36(5). In such a case, the Commission shall repeal the act without delay following the notification of the decision to object by the European Parliament or the Council.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/38" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/38" id="article-38" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 38</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/38/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/38/1" id="article-38-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>Information received pursuant to this Regulation shall be used only for the purpose for which it was requested.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/38/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/38/2" id="article-38-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>Neither information of a confidential nature nor any information provided on a confidential basis received pursuant to this Regulation shall be disclosed without specific permission from the supplier of such information.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/38/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/38/3" id="article-38-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>Each request for confidentiality shall state the reasons why the information is confidential. However, if the supplier of the information wishes neither to make it public nor to authorise its disclosure in general terms or in the form of a summary and if it appears that the request for confidentiality is unjustified, the information concerned may be disregarded.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/38/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/38/4" id="article-38-4">
                     <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                     <P2para>
                        <Text>Information shall in any case be considered to be confidential if its disclosure is likely to have a significantly adverse effect upon the supplier or the source of such information.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/38/5" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/38/5" id="article-38-5">
                     <Pnumber PuncBefore="" PuncAfter=".">5</Pnumber>
                     <P2para>
                        <Text>Paragraphs 1 to 4 shall not preclude reference by the Union authorities to general information and in particular to reasons on which decisions taken pursuant to this Regulation are based. Those authorities shall, however, take into account the legitimate interests of natural and legal persons concerned so that their business secrets shall not be divulged.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/39" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/39" id="article-39" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 39</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/39/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/39/1" id="article-39-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The Commission shall be assisted by the Generalised Preferences Committee established by Regulation (EC) No 732/2008. That Committee shall be a committee within the meaning of Regulation (EU) No 182/2011. The Committee may examine any matter relating to the application of this Regulation, raised by the Commission or at the request of a Member State.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/39/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/39/2" id="article-39-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/39/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/39/3" id="article-39-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/39/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/39/4" id="article-39-4">
                     <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                     <P2para>
                        <Text>Where reference is made to this paragraph, Article 8 of Regulation (EU) No 182/2011 shall apply in conjunction with Article 5 thereof.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/40" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/40" id="article-40" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 40</Pnumber>
               <P1para>
                  <Text>By 1 January 2016 and every two years thereafter, the Commission shall submit to the European Parliament and to the Council a report on the effects of the scheme covering the most recent two-year period and all of the preferential arrangements referred to in Article 1(2).</Text>
               </P1para>
               <P1para>
                  <Text>By 21 November 2017, the Commission shall submit, to the European Parliament and to the Council, a report on the application of this Regulation. Such a report may, where appropriate, be accompanied by a legislative proposal.</Text>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/41" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/41" id="article-41" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 41</Pnumber>
               <P1para>
                  <Text>Regulation (EC) No 732/2008 is repealed with effect from 1 January 2014.</Text>
               </P1para>
               <P1para>
                  <Text>References to the repealed Regulation shall be construed as references to this Regulation in accordance with the correlation table set out in Annex X.</Text>
               </P1para>
            </P1>
         </EUChapter>
         <EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2012/978/chapter/VIII" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/chapter/VIII" NumberOfProvisions="2" id="chapter-VIII" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
            <Number>CHAPTER VIII</Number>
            <Title>
               <Strong>FINAL PROVISIONS</Strong>
            </Title>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/42" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/42" id="article-42" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 42</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/42/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/42/1" id="article-42-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>Any investigation or temporary withdrawal procedure initiated and not terminated under Regulation (EC) No 732/2008 shall be reinitiated automatically under this Regulation, except in respect of a beneficiary country of the special incentive arrangement for sustainable development and good governance under that Regulation if the investigation concerns only the benefits granted under the special incentive arrangement for sustainable development and good governance. However, such investigation shall be reinitiated automatically if the same beneficiary country applies for the special incentive arrangement under this Regulation before 1 January 2015.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/42/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/42/2" id="article-42-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>The information received in the course of an investigation initiated and not terminated under Regulation (EC) No 732/2008 shall be taken into account in any reinitiated investigation.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
            <P1 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/43" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/43" id="article-43" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 43</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/43/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/43/1" id="article-43-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>This Regulation shall enter into force on the twentieth day following that of its publication in the <Emphasis>Official Journal of the European Union</Emphasis>.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/43/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/43/2" id="article-43-2">
                     <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                     <P2para>
                        <Text>It shall apply from 20 November 2012.</Text>
                     </P2para>
                     <P2para>
                        <Text>However, the tariff preferences provided under the preferential arrangements referred to in Article 1(2) shall apply from 1 January 2014.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2012/978/article/43/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/article/43/3" id="article-43-3">
                     <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                     <P2para>
                        <Text>The scheme shall apply until 31 December 2023. However, the expiry date shall neither apply to the special arrangement for the least-developed countries, nor, to the extent that they are applied in conjunction with that arrangement, to any other provisions of this Regulation.</Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1>
         </EUChapter>
         <SignedSection DocumentURI="http://www.legislation.gov.uk/eur/2012/978/signature" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/signature" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
            <Para>
               <Text>This Regulation shall be binding in its entirety and directly applicable in all Member States.</Text>
            </Para>
         </SignedSection>
      </EUBody>
      <Schedules RestrictStartDate="2020-08-12" RestrictExtent="E+W+S+N.I.">
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/I" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/I" id="annex-I" RestrictStartDate="2014-02-28" RestrictExtent="E+W+S+N.I.">
            <Number>
               <Substitution ChangeId="O001001M003" CommentaryRef="c000001">ANNEX I</Substitution>
            </Number>
            <ScheduleBody>
               <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/I/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/I/division/1" id="annex-I-division-1" RestrictStartDate="2014-02-28" RestrictExtent="E+W+S+N.I.">
                  <Title>
                     <Strong>
                        <Substitution ChangeId="O001001M003" CommentaryRef="c000001">Eligible countries</Substitution>
                     </Strong>
                     <FootnoteRef Ref="f00013"/>
                     <Strong>
                        <Substitution ChangeId="O001001M003" CommentaryRef="c000001">of the scheme referred to in Article 3</Substitution>
                     </Strong>
                  </Title>
                  <P>
                     <KeyList Separator=":">
                        <KeyListItem>
                           <Key>
                              <Substitution ChangeId="O001001M003" CommentaryRef="c000001">Column A</Substitution>
                           </Key>
                           <ListItem>
                              <Para>
                                 <Text>
                                    <Substitution ChangeId="O001001M003" CommentaryRef="c000001">alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics</Substitution>
                                 </Text>
                              </Para>
                           </ListItem>
                        </KeyListItem>
                        <KeyListItem>
                           <Key>
                              <Substitution ChangeId="O001001M003" CommentaryRef="c000001">Column B</Substitution>
                           </Key>
                           <ListItem>
                              <Para>
                                 <Text>
                                    <Substitution ChangeId="O001001M003" CommentaryRef="c000001">name</Substitution>
                                 </Text>
                              </Para>
                           </ListItem>
                        </KeyListItem>
                     </KeyList>
                  </P>
                  <P>
                     <Tabular Orientation="portrait">
                        <table xmlns="http://www.w3.org/1999/xhtml" cols="2">
                           <tfoot><tr><td colspan="2">
                                    <Footnote xmlns="http://www.legislation.gov.uk/namespaces/legislation" id="f00014">
                                       <FootnoteText>
                                          <Para>
                                             <Text>
                                                <Substitution ChangeId="O001001M003" CommentaryRef="c000001">This designation is without prejudice to positions on status, and is in line with UN Security Council Resolution 1244 (1999) and the International Court of Justice Opinion on the Kosovo's declaration of independence.</Substitution>
                                             </Text>
                                          </Para>
                                       </FootnoteText>
                                    </Footnote>
                                 </td></tr></tfoot>
                           <tbody><tr><th>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">A</Substitution>
                                 </th><th>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">B</Substitution>
                                 </th></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">AE</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">United Arab Emirates</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">AF</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Afghanistan</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">AG</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Antigua and Barbuda</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">AL</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Albania</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">AM</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Armenia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">AO</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Angola</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">AR</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Argentina</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">AZ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Azerbaijan</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BA</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Bosnia and Herzegovina</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BB</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Barbados</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BD</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Bangladesh</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BF</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Burkina Faso</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BH</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Bahrain</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BI</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Burundi</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BJ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Benin</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BN</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Brunei Darussalam</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BO</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Bolivia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BR</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Brazil</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BS</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Bahamas</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BT</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Bhutan</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BW</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Botswana</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BY</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Belarus</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BZ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Belize</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">CD</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Congo, Democratic Republic of</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">CF</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Central African Republic</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">CG</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Congo</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">CI</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Côte d'Ivoire</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">CK</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Cook Islands</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">CL</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Chile</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">CM</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Cameroon</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">CN</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">China, People's Republic of</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">CO</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Colombia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">CR</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Costa Rica</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">CU</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Cuba</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">CV</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Cape Verde</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">DJ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Djibouti</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">DM</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Dominica</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">DO</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Dominican Republic</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">DZ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Algeria</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">EC</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Ecuador</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">EG</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Egypt</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">ER</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Eritrea</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">ET</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Ethiopia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">FJ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Fiji</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">FM</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Micronesia, Federated States of</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">GA</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Gabon</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">GD</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Grenada</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">GE</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Georgia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">GH</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Ghana</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">GM</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Gambia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">GN</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Guinea</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">GQ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Equatorial Guinea</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">GT</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Guatemala</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">GW</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Guinea-Bissau</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">GY</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Guyana</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">HK</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Hong Kong</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">HN</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Honduras</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">HT</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Haiti</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">ID</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Indonesia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">IN</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">India</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">IQ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Iraq</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">IR</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Iran</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">JM</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Jamaica</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">JO</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Jordan</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">KE</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Kenya</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">KG</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Kyrgyz Republic</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">KH</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Cambodia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">KI</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Kiribati</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">KM</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Comoros</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">KN</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">St Kitts and Nevis</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">KW</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Kuwait</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">KZ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Kazakhstan</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">LA</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Lao People's Democratic Republic</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">LB</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Lebanon</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">LC</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">St Lucia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">LK</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Sri Lanka</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">LR</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Liberia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">LS</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Lesotho</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">LY</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Libyan Arab Jamahiriya</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MA</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Morocco</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MD</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Moldova, Republic of</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">ME</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Montenegro</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MG</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Madagascar</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MH</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Marshall Islands</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MK</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Former Yugoslav Republic of Macedonia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">ML</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Mali</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MM</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Myanmar/Burma</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MN</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Mongolia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MO</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Macao</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MR</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Mauritania</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MU</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Mauritius</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MV</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Maldives</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MW</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Malawi</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MX</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Mexico</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MY</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Malaysia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">MZ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Mozambique</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">NA</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Namibia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">NE</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Niger</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">NG</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Nigeria</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">NI</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Nicaragua</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">NP</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Nepal</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">NR</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Nauru</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">NU</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Niue</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">OM</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Oman</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">PA</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Panama</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">PE</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Peru</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">PG</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Papua New Guinea</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">PH</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Philippines</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">PK</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Pakistan</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">PW</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Palau</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">PY</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Paraguay</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">QA</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Qatar</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">RU</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Russian Federation</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">RW</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Rwanda</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">SA</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Saudi Arabia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">SB</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Solomon Islands</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">SC</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Seychelles</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">SD</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Sudan</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">SL</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Sierra Leone</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">SN</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Senegal</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">SO</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Somalia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">SR</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Suriname</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">SS</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">South Sudan</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">ST</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">São Tomé and Príncipe</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">SV</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">El Salvador</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">SY</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Syrian Arab Republic</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">SZ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Swaziland</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">TD</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Chad</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">TG</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Togo</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">TH</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Thailand</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">TJ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Tajikistan</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">TL</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Timor-Leste</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">TM</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Turkmenistan</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">TN</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Tunisia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">TO</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Tonga</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">TT</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Trinidad and Tobago</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">TV</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Tuvalu</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">TZ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Tanzania</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">UA</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Ukraine</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">UG</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Uganda</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">UY</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Uruguay</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">UZ</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Uzbekistan</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">VC</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">St Vincent and the Grenadines</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">VE</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Venezuela</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">VN</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Vietnam</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">VU</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Vanuatu</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">WS</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Samoa</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">XK</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Kosovo</Substitution>
                                    <FootnoteRef xmlns="http://www.legislation.gov.uk/namespaces/legislation" Ref="f00014"/>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">XS</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Serbia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">YE</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Yemen</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">ZA</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">South Africa</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">ZM</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Zambia</Substitution>
                                 </td></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">ZW</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Zimbabwe</Substitution>
                                 </td></tr></tbody>
                        </table>
                     </Tabular>
                  </P>
               </Division>
               <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/I/division/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/I/division/2" id="annex-I-division-2" RestrictStartDate="2014-02-28" RestrictExtent="E+W+S+N.I.">
                  <Title>
                     <Strong>
                        <Substitution ChangeId="O001001M003" CommentaryRef="c000001">Eligible countries of the scheme referred to in Article 3 which have been temporarily withdrawn from the scheme, in respect of all or of certain products originating in these countries</Substitution>
                     </Strong>
                  </Title>
                  <P>
                     <KeyList Separator=":">
                        <KeyListItem>
                           <Key>
                              <Substitution ChangeId="O001001M003" CommentaryRef="c000001">Column A</Substitution>
                           </Key>
                           <ListItem>
                              <Para>
                                 <Text>
                                    <Substitution ChangeId="O001001M003" CommentaryRef="c000001">alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics</Substitution>
                                 </Text>
                              </Para>
                           </ListItem>
                        </KeyListItem>
                        <KeyListItem>
                           <Key>
                              <Substitution ChangeId="O001001M003" CommentaryRef="c000001">Column B</Substitution>
                           </Key>
                           <ListItem>
                              <Para>
                                 <Text>
                                    <Substitution ChangeId="O001001M003" CommentaryRef="c000001">name</Substitution>
                                 </Text>
                              </Para>
                           </ListItem>
                        </KeyListItem>
                     </KeyList>
                  </P>
                  <P>
                     <Tabular Orientation="portrait">
                        <table xmlns="http://www.w3.org/1999/xhtml" cols="2">
                           <tbody><tr><th>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">A</Substitution>
                                 </th><th>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">B</Substitution>
                                 </th></tr><tr><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">BY</Substitution>
                                 </td><td>
                                    <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O001001M003" CommentaryRef="c000001">Belarus</Substitution>
                                 </td></tr></tbody>
                        </table>
                     </Tabular>
                  </P>
               </Division>
            </ScheduleBody>
         </Schedule>
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/II" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/II" id="annex-II" RestrictStartDate="2020-08-12" RestrictExtent="E+W+S+N.I."><Number>
               <Substitution ChangeId="O003005M001" CommentaryRef="c000001">ANNEX II
            </Substitution></Number><ScheduleBody><Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/II/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/II/division/1" id="annex-II-division-1" RestrictStartDate="2019-01-01" RestrictExtent="E+W+S+N.I."><Title><Strong><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                        Beneficiary countries
                     </Substitution></Strong><FootnoteRef Ref="f00015"/><Strong><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                        of the general arrangement referred to in point (a) of Article 1(2)
                     </Substitution></Strong></Title><P><KeyList Separator=":"><KeyListItem><Key><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                              Column A
                           </Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics
                                 </Substitution></Text></Para></ListItem></KeyListItem><KeyListItem><Key><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                              Column B
                           </Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    name
                                 </Substitution></Text></Para></ListItem></KeyListItem></KeyList></P><P><Tabular Orientation="portrait"><xhtml:table xmlns:xhtml="http://www.w3.org/1999/xhtml" cols="2"><xhtml:tfoot><xhtml:tr><xhtml:td colspan="2"><Footnote id="f00016"><FootnoteText><Para><Text><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                                This beneficiary country shall be removed from the list of GSP beneficiary countries one year after the date of entry into force of this Regulation.
                                             </Substitution></Text></Para></FootnoteText></Footnote></xhtml:td></xhtml:tr></xhtml:tfoot><xhtml:tbody><xhtml:tr><xhtml:th><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    A
                                 </Substitution></xhtml:th><xhtml:th><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    B
                                 </Substitution></xhtml:th></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    AF
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Afghanistan
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    AM
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Armenia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    AO
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Angola
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    BD
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Bangladesh
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    BF
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Burkina Faso
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    BI
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Burundi
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    BJ
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Benin
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    BO
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Bolivia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    BT
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Bhutan
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000002"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    CD
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Congo, Democratic Republic of
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    CF
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Central African Republic
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    CG
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Congo
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000003"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    CK
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Cook Islands
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000005"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    CN
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    China, People's Republic of
                                    </Substitution><FootnoteRef Ref="f00016"/>
                                 </xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    CV
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Cape Verde
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    DJ
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Djibouti
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    EC
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Ecuador
                                    </Substitution><FootnoteRef Ref="f00016"/>
                                 </xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    ER
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Eritrea
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    ET
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Ethiopia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000005"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    FM
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Micronesia, Federated States of
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000005"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000003"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    GM
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Gambia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    GN
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Guinea
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    GQ
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Equatorial Guinea
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    GW
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Guinea-Bissau
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    HT
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Haiti
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    ID
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Indonesia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    IN
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    India
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000005"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td>
                                    <Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Addition ChangeId="O002001M006" CommentaryRef="c000004">KE
                                 </Addition></Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Addition ChangeId="O002001M006" CommentaryRef="c000004">
                                    Kenya</Addition></Substitution>
                                 </xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    KG
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Kyrgyz Republic
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    KH
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Cambodia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    KI
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Kiribati
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    KM
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Comoros
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    LA
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Lao People’s Democratic Republic
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    LK
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Sri Lanka
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    LR
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Liberia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    LS
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Lesotho
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    MG
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Madagascar
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000005"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    ML
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Mali
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    MM
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Myanmar/Burma
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    MN
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Mongolia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    MR
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Mauritania
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    MV
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Maldives
                                    </Substitution><FootnoteRef Ref="f00016"/>
                                 </xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    MW
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Malawi
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    MZ
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Mozambique
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000002"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    NE
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Niger
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    NG
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Nigeria
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    NP
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Nepal
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    NR
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Nauru
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    NU
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Niue
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    PH
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Philippines
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    PK
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Pakistan
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000003"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    RW
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Rwanda
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    SB
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Solomon Islands
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    SD
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Sudan
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    SL
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Sierra Leone
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    SN
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Senegal
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    SO
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Somalia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    SS
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    South Sudan
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    ST
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    São Tomé and Príncipe
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    SY
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Syrian Arab Republic
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000003"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    TD
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Chad
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    TG
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Togo
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    TH
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Thailand
                                    </Substitution><FootnoteRef Ref="f00016"/>
                                 </xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    TJ
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Tajikistan
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    TL
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Timor-Leste
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000005"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td>
                                    <Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Addition ChangeId="O007002M001" CommentaryRef="c000007">TO
                                 </Addition></Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Addition ChangeId="O007002M001" CommentaryRef="c000007">
                                    Tonga</Addition></Substitution>
                                 </xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    TV
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Tuvalu
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    TZ
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Tanzania
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000008"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    UG
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Uganda
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    UZ
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Uzbekistan
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    VN
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Vietnam
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    VU
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Vanuatu
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    WS
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Samoa
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    YE
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Yemen
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    ZM
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                                    Zambia
                                 </Substitution></xhtml:td></xhtml:tr></xhtml:tbody></xhtml:table></Tabular></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/II/division/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/II/division/2" id="annex-II-division-2" RestrictStartDate="2020-08-12" RestrictExtent="E+W+S+N.I."><Title><Strong><Substitution ChangeId="O003005M001" CommentaryRef="c000001">
                        Beneficiary countries of the general arrangement referred to in point (a) of Article 1(2) which have been temporarily withdrawn from that arrangement, in respect of all or of certain products originating in these countries
                     </Substitution></Strong></Title><P><KeyList Separator=":"><KeyListItem><Key>
                              <Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Substitution ChangeId="O012002M001" CommentaryRef="M_F_75d1f28e-800c-4670-8165-0ec829bdff33">Column A
                           </Substitution></Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Substitution ChangeId="O012002M001" CommentaryRef="M_F_75d1f28e-800c-4670-8165-0ec829bdff33">
                                    alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics
                                 </Substitution></Substitution></Text></Para></ListItem></KeyListItem><KeyListItem><Key><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Substitution ChangeId="O012002M001" CommentaryRef="M_F_75d1f28e-800c-4670-8165-0ec829bdff33">
                              Column B
                           </Substitution></Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Substitution ChangeId="O012002M001" CommentaryRef="M_F_75d1f28e-800c-4670-8165-0ec829bdff33">
                                    name
                                 </Substitution></Substitution></Text></Para></ListItem></KeyListItem><KeyListItem><Key><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Substitution ChangeId="O012002M001" CommentaryRef="M_F_75d1f28e-800c-4670-8165-0ec829bdff33">
                              Column C
                           </Substitution></Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Substitution ChangeId="O012002M001" CommentaryRef="M_F_75d1f28e-800c-4670-8165-0ec829bdff33">
                                    HS Codes of the products in respect of which the tariff preferences referred to in point (a) of Article 1(2) have been temporarily withdrawn
                                 </Substitution></Substitution></Text></Para></ListItem></KeyListItem></KeyList></P><P><Tabular Orientation="portrait"><xhtml:table xmlns:xhtml="http://www.w3.org/1999/xhtml" cols="3"><xhtml:tbody><xhtml:tr><xhtml:th><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Substitution ChangeId="O012002M001" CommentaryRef="M_F_75d1f28e-800c-4670-8165-0ec829bdff33">
                                    A
                                 </Substitution></Substitution></xhtml:th><xhtml:th><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Substitution ChangeId="O012002M001" CommentaryRef="M_F_75d1f28e-800c-4670-8165-0ec829bdff33">
                                    B
                                 </Substitution></Substitution></xhtml:th><xhtml:th><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Substitution ChangeId="O012002M001" CommentaryRef="M_F_75d1f28e-800c-4670-8165-0ec829bdff33">
                                    C
                                 </Substitution></Substitution></xhtml:th></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Substitution ChangeId="O012002M001" CommentaryRef="M_F_75d1f28e-800c-4670-8165-0ec829bdff33">
                                    KH
                                 </Substitution></Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Substitution ChangeId="O012002M001" CommentaryRef="M_F_75d1f28e-800c-4670-8165-0ec829bdff33">
                                    Cambodia
                                 </Substitution></Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O003005M001" CommentaryRef="c000001"><Substitution ChangeId="O012002M001" CommentaryRef="M_F_75d1f28e-800c-4670-8165-0ec829bdff33">
                                    4201 00
                                    , 4202, 4203, 
                                    4205 00
                                    , 
                                    4206 00
                                    , 
                                    6103 41
                                    , 
                                    6103 43
                                    , 
                                    6103 49
                                    , 6105, 6107, 6109, 
                                    6115 10
                                    , 
                                    6115 21
                                    , 
                                    6115 22
                                    , 
                                    6115 29
                                    , 
                                    6115 95
                                    , 
                                    6115 96
                                    , 
                                    6115 99
                                    , 
                                    6203 41
                                    , 
                                    6203 43
                                    , 
                                    6203 49
                                    , 6205, 6207, 
                                    6211 32
                                    , 
                                    6211 33
                                    , 
                                    6211 39
                                    , 
                                    6211 42
                                    , 
                                    6211 43
                                    , 
                                    6211 49
                                    , 6212, 
                                    6403 19
                                    , 
                                    6403 20
                                    , 
                                    6403 40
                                    , 
                                    6403 51
                                    , 
                                    6403 59
                                    , 
                                    6403 91
                                    , 
                                    6403 99
                                    , 6405, 6406</Substitution></Substitution>
                                 </xhtml:td></xhtml:tr></xhtml:tbody></xhtml:table></Tabular></P></Division></ScheduleBody></Schedule>
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/III" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/III" id="annex-III" RestrictStartDate="2019-01-01" RestrictExtent="E+W+S+N.I."><Number>
               <Substitution ChangeId="O001001M007" CommentaryRef="c000009">ANNEX III
            </Substitution></Number><ScheduleBody><Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/III/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/III/division/1" id="annex-III-division-1" RestrictStartDate="2019-01-01" RestrictExtent="E+W+S+N.I."><Title><Strong><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                        Beneficiary countries
                     </Substitution></Strong><FootnoteRef Ref="f00017"/><Strong><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                        of the special incentive arrangement for sustainable development and good governance referred to in point (b) of Article 1(2)
                     </Substitution></Strong></Title><P><KeyList Separator=":"><KeyListItem><Key><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                              Column A
                           </Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics
                                 </Substitution></Text></Para></ListItem></KeyListItem><KeyListItem><Key><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                              Column B
                           </Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    name
                                 </Substitution></Text></Para></ListItem></KeyListItem></KeyList></P><P><Tabular Orientation="portrait"><xhtml:table xmlns:xhtml="http://www.w3.org/1999/xhtml" cols="2"><xhtml:tbody><xhtml:tr><xhtml:th><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    A
                                 </Substitution></xhtml:th><xhtml:th><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    B
                                 </Substitution></xhtml:th></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    AM
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    Armenia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    BO
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    Bolivia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    CV
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    Cape Verde
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000005"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td>
                                    <Substitution ChangeId="O001001M007" CommentaryRef="c000009"><Addition ChangeId="O006001M001" CommentaryRef="c000010">KG
                                 </Addition></Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009"><Addition ChangeId="O006001M001" CommentaryRef="c000010">
                                    Kyrgyz Republic</Addition></Substitution>
                                 </xhtml:td></xhtml:tr><xhtml:tr><xhtml:td>
                                    <Substitution ChangeId="O001001M007" CommentaryRef="c000009"><Addition ChangeId="O008001M001" CommentaryRef="c000011">LK
                                 </Addition></Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009"><Addition ChangeId="O008001M001" CommentaryRef="c000011">
                                    Sri Lanka</Addition></Substitution>
                                 </xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    MN
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    Mongolia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td>
                                    <Substitution ChangeId="O001001M007" CommentaryRef="c000009"><Addition ChangeId="O003003M001" CommentaryRef="c000012">PH
                                 </Addition></Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009"><Addition ChangeId="O003003M001" CommentaryRef="c000012">
                                    Philippines</Addition></Substitution>
                                 </xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    PK
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    Pakistan
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000003"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="c000006"/></xhtml:td></xhtml:tr></xhtml:tbody></xhtml:table></Tabular></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/III/division/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/III/division/2" id="annex-III-division-2" RestrictStartDate="2014-02-28" RestrictExtent="E+W+S+N.I."><Title><Strong><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                        Beneficiary countries of the special incentive arrangement for sustainable development and good governance referred to in point (b) of Article 1(2) which have been temporarily withdrawn from that arrangement, in respect of all or of certain products originating in these countries
                     </Substitution></Strong></Title><P><KeyList Separator=":"><KeyListItem><Key><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                              Column A
                           </Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics
                                 </Substitution></Text></Para></ListItem></KeyListItem><KeyListItem><Key><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                              Column B
                           </Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    name
                                 </Substitution></Text></Para></ListItem></KeyListItem></KeyList></P><P><Tabular Orientation="portrait"><xhtml:table xmlns:xhtml="http://www.w3.org/1999/xhtml" cols="2"><xhtml:tbody><xhtml:tr><xhtml:th><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    A
                                 </Substitution></xhtml:th><xhtml:th><Substitution ChangeId="O001001M007" CommentaryRef="c000009">
                                    B
                                 </Substitution></xhtml:th></xhtml:tr><xhtml:tr><xhtml:td/><xhtml:td/></xhtml:tr></xhtml:tbody></xhtml:table></Tabular></P></Division></ScheduleBody></Schedule>
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/IV" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/IV" id="annex-IV" RestrictStartDate="2020-08-12" RestrictExtent="E+W+S+N.I."><Number>
               <Substitution ChangeId="O001001M005" CommentaryRef="c000001">ANNEX IV
            </Substitution></Number><ScheduleBody><Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/IV/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/IV/division/1" RestrictStartDate="2020-08-12" id="annex-IV-division-1" RestrictExtent="E+W+S+N.I."><Title><Strong><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                        Beneficiary countries
                     </Substitution></Strong><FootnoteRef Ref="f00018"/><Strong><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                        of the special arrangement for the least-developed countries referred to in point (c) of Article 1(2)
                     </Substitution></Strong></Title><P><KeyList Separator=":"><KeyListItem><Key><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                              Column A
                           </Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics
                                 </Substitution></Text></Para></ListItem></KeyListItem><KeyListItem><Key><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                              Column B
                           </Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    name
                                 </Substitution></Text></Para></ListItem></KeyListItem></KeyList></P><P><Tabular Orientation="portrait" RestrictStartDate="2020-08-12"><xhtml:table xmlns:xhtml="http://www.w3.org/1999/xhtml" cols="2"><xhtml:tbody><xhtml:tr><xhtml:th><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    A
                                 </Substitution></xhtml:th><xhtml:th><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    B
                                 </Substitution></xhtml:th></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    AF
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Afghanistan
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    AO
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Angola
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    BD
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Bangladesh
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    BF
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Burkina Faso
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    BI
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Burundi
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    BJ
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Benin
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    BT
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Bhutan
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    CD
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    The Congo (Democratic Republic of)
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    CF
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Central African (Republic)
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    DJ
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Djibouti
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    ER
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Eritrea
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    ET
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Ethiopia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    GM
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Gambia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    GN
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Guinea
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    GQ
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Equatorial Guinea
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    GW
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Guinea-Bissau
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    HT
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Haiti
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    KH
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Cambodia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    KI
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Kiribati
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    KM
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Comoros Islands (Islands)
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    LA
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Lao People's Democratic Republic
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    LR
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Liberia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    LS
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Lesotho
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    MG
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Madagascar
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    ML
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Mali
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    MM
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Myanmar/Burma
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    MR
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Mauritania
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    MW
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Malawi
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    MZ
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Mozambique
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    NE
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Niger
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    NP
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Nepal
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    RW
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Rwanda
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    SB
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    The Solomon Islands
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    SD
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Sudan
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    SL
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Sierra Leone
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    SN
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Senegal
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    SO
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Somalia
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    SS
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    South Sudan
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    ST
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Sao Tome and Principle
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    TD
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Chad
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    TG
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Togo
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    TL
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Timor-Leste
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    TV
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Tuvalu
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    TZ
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Tanzania (Republic of)
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    UG
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Uganda
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    VU
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Vanuatu
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><CommentaryRef Ref="M_F_3eaffb1c-1185-4d6b-b461-e29f308772ff"/></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    YE
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Yemen
                                 </Substitution></xhtml:td></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    ZM
                                 </Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001">
                                    Zambia
                                 </Substitution></xhtml:td></xhtml:tr></xhtml:tbody></xhtml:table></Tabular></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/IV/division/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/IV/division/2" id="annex-IV-division-2" RestrictStartDate="2020-08-12" RestrictExtent="E+W+S+N.I."><Title><Strong>
                        <Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">Beneficiary countries of the special arrangement for the least-developed countries referred to in point (c) of Article 1(2) which have been temporarily withdrawn from that arrangement, in respect of all or of certain products originating in these countries
                     </Substitution></Substitution></Strong></Title><P><KeyList Separator=":"><KeyListItem><Key><Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">
                              Column A
                           </Substitution></Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">
                                    alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics
                                 </Substitution></Substitution></Text></Para></ListItem></KeyListItem><KeyListItem><Key><Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">
                              Column B
                           </Substitution></Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">
                                    name
                                 </Substitution></Substitution></Text></Para></ListItem></KeyListItem><KeyListItem><Key><Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">
                              Column C
                           </Substitution></Substitution></Key><ListItem><Para><Text><Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">
                                    HS Codes of the products in respect of which the tariff preferences referred to in point (c) of Article 1(2) have been temporarily withdrawn:
                                 </Substitution></Substitution></Text></Para><Para><Tabular Orientation="portrait"><xhtml:table xmlns:xhtml="http://www.w3.org/1999/xhtml" cols="3"><xhtml:tbody><xhtml:tr><xhtml:th><Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">
                                                A
                                             </Substitution></Substitution></xhtml:th><xhtml:th><Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">
                                                B
                                             </Substitution></Substitution></xhtml:th><xhtml:th><Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">
                                                C
                                             </Substitution></Substitution></xhtml:th></xhtml:tr><xhtml:tr><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">
                                                KH
                                             </Substitution></Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">
                                                Cambodia
                                             </Substitution></Substitution></xhtml:td><xhtml:td><Substitution ChangeId="O001001M005" CommentaryRef="c000001"><Substitution ChangeId="O012002M002" CommentaryRef="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9">
                                                1212 93
                                                , 
                                                4201 00
                                                , 4202, 4203, 
                                                4205 00
                                                , 
                                                4206 00
                                                , 
                                                6103 41
                                                , 
                                                6103 43
                                                , 
                                                6103 49
                                                , 6105, 6107, 6109, 
                                                6115 10
                                                , 
                                                6115 21
                                                , 
                                                6115 22
                                                , 
                                                6115 29
                                                , 
                                                6115 95
                                                , 
                                                6115 96
                                                , 
                                                6115 99
                                                , 
                                                6203 41
                                                , 
                                                6203 43
                                                , 
                                                6203 49
                                                , 6205, 6207, 
                                                6211 32
                                                , 
                                                6211 33
                                                , 
                                                6211 39
                                                , 
                                                6211 42
                                                , 
                                                6211 43
                                                , 
                                                6211 49
                                                , 6212, 
                                                6403 19
                                                , 
                                                6403 20
                                                , 
                                                6403 40
                                                , 
                                                6403 51
                                                , 
                                                6403 59
                                                , 
                                                6403 91
                                                , 
                                                6403 99
                                                , 6405, 6406</Substitution></Substitution>
                                             </xhtml:td></xhtml:tr></xhtml:tbody></xhtml:table></Tabular></Para></ListItem></KeyListItem></KeyList></P></Division></ScheduleBody></Schedule>
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/V" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/V" id="annex-V" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
            <Number>
               <Substitution ChangeId="O010001M001" CommentaryRef="c000013">ANNEX V</Substitution>
            </Number>
            <TitleBlock>
               <Title>
                  <Strong>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">List of products included in the general arrangement referred to in Article 1(2)(a)</Substitution>
                  </Strong>
               </Title>
            </TitleBlock>
            <ScheduleBody>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/V/paragraph/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/V/paragraph/1" id="annex-V-paragraph-1" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Text>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Notwithstanding the rules for the interpretation of the Combined Nomenclature (</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">‘</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">CN</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">’</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">), the description of the products is to be considered as indicative, the tariff preferences being determined by the CN codes. Where </Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">‘</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">ex</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">’</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013"> CN codes are indicated, the tariff preferences are to be determined by the CN code and the description together.</Substitution>
                  </Text>
               </P>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/V/paragraph/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/V/paragraph/2" id="annex-V-paragraph-2" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Text>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Entry of products with a CN code marked with an asterisk (*) is subject to the conditions laid down in the relevant Union law.</Substitution>
                  </Text>
               </P>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/V/paragraph/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/V/paragraph/3" id="annex-V-paragraph-3" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Text>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">The column </Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">‘</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Section</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">’</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013"> lists GSP sections (Article 2(h)).</Substitution>
                  </Text>
               </P>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/V/paragraph/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/V/paragraph/4" id="annex-V-paragraph-4" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Text>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">The column </Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">‘</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Chapter</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">’</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013"> lists CN chapters covered by a GSP section (Article 2(i)).</Substitution>
                  </Text>
               </P>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/V/paragraph/5" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/V/paragraph/5" id="annex-V-paragraph-5" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Text>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">The column </Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">‘</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Sensitive/non-sensitive</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">’</Substitution>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013"> refers to the products included in the general arrangement (Article 6). These products are listed as being either NS (non-sensitive, for the purposes of Article 7(1)) or S (sensitive, for the purposes of Article 7(2)).</Substitution>
                  </Text>
               </P>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/V/paragraph/6" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/V/paragraph/6" id="annex-V-paragraph-6" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Text>
                     <Substitution ChangeId="O010001M001" CommentaryRef="c000013">For reasons of simplification, the products are listed in groups. These may include products for which Common Customs Tariff duties were withdrawn or suspended.</Substitution>
                  </Text>
               </P>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/V/paragraph/7" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/V/paragraph/7" id="annex-V-paragraph-7" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Tabular Orientation="portrait">
                     <table xmlns="http://www.w3.org/1999/xhtml" cols="5">
                        <tbody><tr><th>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Section</Substitution>
                              </th><th>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter</Substitution>
                              </th><th>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">CN code</Substitution>
                              </th><th>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Description</Substitution>
                              </th><th>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sensitive/non-sensitive</Substitution>
                              </th></tr><tr><td rowspan="34">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-1a</Substitution>
                              </td><td rowspan="6">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">01</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0101 29 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Live horses, other than pure-bred breeding animals, other than for slaughter</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0101 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Live asses</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0101 90 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Live mules and hinnies</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0104 20 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">*</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Live, pure-bred breeding goats</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0106 14 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Live domestic rabbits</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0106 39 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Live pigeons</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="11">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">02</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0205 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Meat of horses, asses, mules or hinnies, fresh, chilled or frozen</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0206 80 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Edible offal of horses, asses, mules or hinnies, fresh or chilled, other than for the manufacture of pharmaceutical products</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0206 90 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Edible offal of horses, asses, mules or hinnies, frozen, other than for the manufacture of pharmaceutical products</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0207 14 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Livers, frozen, of fowls of the species </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Gallus domesticus</Substitution>
                                 </Emphasis>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0207 27 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Livers, frozen, of turkeys</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0207 45 95</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0207 55 95</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0207 60 91</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Livers, frozen, of ducks, geese or guinea fowls, other than fatty livers of ducks or geese</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0208 90 70</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Frogs' legs</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0210 99 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Meat of horses, salted, in brine or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0210 99 59</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Offal of bovine animals, salted, in brine, dried or smoked, other than thick skirt and thin skirt</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0210 99 85</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Offal of sheep or goats, salted, in brine, dried or smoked</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0210 99 85</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Offal, salted, in brine, dried or smoked, other than poultry liver, other than of domestic swine, of bovine animals or of sheep or goats</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="16">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">04</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0403 10 51</Substitution>
                              </td><td rowspan="6">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Yogurt, flavoured or containing added fruit, nuts or cocoa</Substitution>
                              </td><td rowspan="6">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0403 10 53</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0403 10 59</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0403 10 91</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0403 10 93</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0403 10 99</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0403 90 71</Substitution>
                              </td><td rowspan="6">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa</Substitution>
                              </td><td rowspan="6">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0403 90 73</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0403 90 79</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0403 90 91</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0403 90 93</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0403 90 99</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0405 20 10</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Dairy spreads, of a fat content, by weight, of 39 % or more but not exceeding 75 %</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0405 20 30</Substitution>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0407 19 90</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0407 29 90</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0407 90 90</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Birds' eggs, in shell, fresh, preserved or cooked, other than of poultry</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0410 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Edible products of animal origin, not elsewhere specified or included</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">05</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0511 99 39</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Natural sponges of animal origin, other than raw</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-1b</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">03</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 3</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fish and crustaceans, molluscs and other aquatic invertebrates, except for products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0301 19 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0301 19 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Live, ornamental saltwater fish</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-2a</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">06</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 6</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage, except for products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0603 12 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0604 20 40</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0603 12 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fresh cut carnations and buds of a kind suitable for bouquets or for ornamental purposes</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0604 20 40</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Conifer branches, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="97">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-2b</Substitution>
                              </td><td rowspan="30">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">07</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0701</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Potatoes, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0703 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Onions and shallots, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0703 90 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Leeks and other alliaceous vegetables, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0704</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0705</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Lettuce (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Lactuca sativa</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">) and chicory (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Cichorium</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> spp.), fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0706</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0707 00 05</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cucumbers, fresh or chilled, from 16 May to 31 October</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0708</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Leguminous vegetables, shelled or unshelled, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Asparagus, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Aubergines (eggplants), fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 40 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Celery other than celeriac, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0709 51 00</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">ex 0709 59</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Mushrooms, fresh or chilled, excluding the products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 59 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 60 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sweet peppers, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 60 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fruits of the genus </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Capsicum</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> or of the genus </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Pimenta</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, fresh or chilled, other than sweet peppers, other than for the manufacture of capsaicin or capsicum oleoresin dyes and other than for the industrial manufacture of essential oils or resinoids</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 70 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0709 91 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Globe artichokes, fresh or chilled, from 1 July to 31 October</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 92 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">*</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Olives, fresh or chilled, for uses other than the production of oil</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 93 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Courgettes, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0709 93 90</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0709 99 90</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other vegetables, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 99 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Salad vegetables, fresh or chilled, other than lettuce (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Lactuca sativa</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">) and chicory (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Cichorium</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> spp.)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 99 20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chard (or white beet) and cardoons, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 99 40</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Capers, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0709 99 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fennel, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0710</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Vegetables (uncooked or cooked by steaming or boiling in water), frozen, except for the product of subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0710 80 85</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0711</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, excluding the products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0711 20 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0712</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, excluding olives and the products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0712 90 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0713</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Dried leguminous vegetables, shelled, whether or not skinned or split</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0714 20 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">*</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sweet potatoes, fresh, whole, and intended for human consumption</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0714 20 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, other than fresh and whole and intended for human consumption</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0714 90 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Jerusalem artichokes and similar roots and tubers with high inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="67">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">08</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0802 11 90</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Almonds, fresh or dried, whether or not shelled or peeled, other than bitter</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0802 12 90</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0802 21 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Hazelnuts or filberts (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Corylus</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> spp.), fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0802 22 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0802 31 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Walnuts, fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0802 32 00</Substitution>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0802 41 00</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0802 42 00</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chestnuts (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Castanea</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> spp.), fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0802 51 00</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0802 52 00</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Pistachios, fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0802 61 00</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0802 62 00</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Macadamia nuts, fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0802 90 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Pine nuts (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Pinus</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> spp.), fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0802 90 85</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other nuts, fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0803 10 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Plantains, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0803 10 90</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">0803 90 90</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Bananas, including plantains, dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0804 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Dates, fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0804 20 10</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Figs, fresh or dried</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0804 20 90</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0804 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Pineapples, fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0804 40 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Avocados, fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0805 21</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, fresh or dried, from 1 March to 31 October</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0805 22 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0805 29 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0805 40 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Grapefruit, including pomelos, fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0805 50 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Limes (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Citrus aurantifolia, Citrus latifolia</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">), fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0805 90 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other citrus fruit, fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0806 10 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Table grapes, fresh, from 1 January to 20 July and from 21 November to 31 December, excluding grapes of the variety Emperor (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Vitis vinifera</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> cv) from 1 to 31 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0806 10 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other grapes, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0806 20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Dried grapes, excluding products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0806 20 30</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> in immediate containers of a net capacity exceeding 2 kg</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0807 11 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Melons (including watermelons), fresh</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0807 19 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0808 10 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cider apples, fresh, in bulk, from 16 September to 15 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0808 30 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Perry pears, fresh, in bulk, from 1 August to 31 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0808 30 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other pears, fresh, from 1 May to 30 June</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0808 40 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Quinces, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0809 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Apricots, fresh, from 1 January to 31 May and from 1 August to 31 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0809 21 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sour cherries (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Prunus cerasus</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">), fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0809 29 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cherries, fresh, from 1 January to 20 May and from 11 August to 31 December, other than sour cherries (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Prunus cerasus</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0809 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Peaches, including nectarines, fresh, from 1 January to 10 June and from 1 October to 31 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0809 40 05</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Plums, fresh, from 1 January to 10 June and from 1 October to 31 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0809 40 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sloes, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0810 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Strawberries, fresh, from 1 January to 30 April and from 1 August to 31 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0810 20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Raspberries, blackberries, mulberries and loganberries, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0810 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Black-, white- or redcurrants and gooseberries, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0810 40 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fruit of the species </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Vaccinium myrtillus</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0810 40 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fruit of the species </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Vaccinium macrocarpon</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Vaccinium corymbosum</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0810 40 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other fruits of the genus </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Vaccinium</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0810 50 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Kiwifruit, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0810 60 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Durians, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0810 70 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Persimmons, fresh</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0810 90 75</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other fruit, fresh</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0811</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0811 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0811 20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 0812</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, except for products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0812 90 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0812 90 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Papaws (papayas)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Apricots, dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Prunes, dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Apples, dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 40 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Peaches, including nectarines, dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 40 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Pears, dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 40 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Papaws (papayas), dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 40 95</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other fruit, dried, other than that of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0801</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0806</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 50 12</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Mixtures of dried fruit (other than that of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0801</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0806</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">) of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola or pitahaya, but not containing prunes</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 50 15</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other mixtures of dried fruit (other than that of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0801</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0806</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">), not containing prunes</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 50 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Mixtures of dried fruit (other than that of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0801</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0806</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">), containing prunes</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 50 31</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Mixtures exclusively of tropical nuts of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0801</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0802</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 50 39</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Mixtures exclusively of nuts of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0801</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0802</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, other than of tropical nuts</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 50 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other mixtures of nuts and dried fruits of Chapter 8, not containing prunes or figs</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0813 50 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other mixtures of nuts and dried fruits of Chapter 8</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0814 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="13">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-2c</Substitution>
                              </td><td rowspan="13">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">09</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 9</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Coffee, tea, maté and spices, except the products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0901 12 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0901 21 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0901 22 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0901 90 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0904 21 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0905</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0907</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, and subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0910 91 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0910 99 33</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0910 99 39</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0910 99 50</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0910 99 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0901 12 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Coffee, not roasted, decaffeinated</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0901 21 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Coffee, roasted, not decaffeinated</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0901 22 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Coffee, roasted, decaffeinated</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0901 90 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Coffee substitutes containing coffee</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0904 21 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sweet peppers (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Capsicum annuum</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">), dried, neither crushed nor ground</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0905</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Vanilla</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0907</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cloves (whole fruit, cloves and stems)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0910 91 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Mixtures of two or more products under different headings of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0904</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0910</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, crushed or ground</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0910 99 33</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Thyme; bay leaves</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0910 99 39</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0910 99 50</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0910 99 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other spices, crushed or ground, other than mixtures of two or more products under different headings of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0904</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0910</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="17">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-2d</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1008 50 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Quinoa (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">Chenopodium quinoa</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="5">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">11</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1104 29 17</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Hulled cereal grains excluding barley, oats, maize, rice and wheat</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1105</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Flour, meal, powder, flakes, granules and pellets of potatoes</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1106 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Flour, meal and powder of the dried leguminous vegetables of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0713</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1106 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Flour, meal and powder of products from Chapter 8</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1108 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Inulin</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="9">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">12</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 12</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 21 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 23 80</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 29 50</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 29 80</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 30 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 91 80</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 99 91</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">; industrial or medicinal plants, except for products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1211 90 30</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, and excluding products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1210</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1212 91</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1212 93 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 21 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Lucerne (alfalfa) seeds, of a kind used for sowing</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 23 80</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other fescue seeds, of a kind used for sowing</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 29 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Lupine seed, of a kind used for sowing</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 29 80</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Seeds of other forage plants, of a kind used for sowing</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Seeds of herbaceous plants cultivated principally for their flowers, of a kind used for sowing</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 91 80</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other vegetable seeds, of a kind used for sowing</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 99 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Seeds of plants cultivated principally for their flowers, of a kind used for sowing, other than those of subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1209 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1211 90 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Tonquin beans, fresh or dried, whether or not cut, crushed or powdered</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">13</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 13</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Lac; gums, resins and other vegetable saps and extracts, except for products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1302 12 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1302 12 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Vegetable saps and extracts, of liquorice</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="21">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-3</Substitution>
                              </td><td rowspan="21">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">15</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1501 90 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Poultry fat, other than that of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0209</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> or </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1503</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">1502 10 90</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M001" CommentaryRef="c000013">1502 90 90</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fats of bovine animals, sheep or goats, other than those of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1503</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and other than for industrial uses other than the manufacture of foodstuffs for human consumption</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1503 00 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Lard stearin and oleostearin, other than for industrial uses</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1503 00 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Lard oil, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared, other than tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1504</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1505 00 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Wool grease, crude</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1507</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Soya-bean oil and its fractions, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1508</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Groundnut oil and its fractions, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1511 10 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Palm oil, crude, other than for technical or industrial uses other than the manufacture of foodstuffs for human consumption</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1511 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Palm oil and its fractions, whether or not refined but not chemically modified, other than crude oil</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1512</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1513</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Coconut (copra), palm-kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1514</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1515</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 1516</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, except for products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1516 20 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1516 20 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Hydrogenated castor oil, so called </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">‘</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">opal-wax</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">’</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1517</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, other than edible fats or oils or their fractions of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1516</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1518 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1516</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, not elsewhere specified or included</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1521 90 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Beeswax and other insect waxes, whether or not refined or coloured, other than raw</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1522 00 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Degras</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1522 00 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Oil foots and dregs; soapstocks, other than containing oil having the characteristics of olive oil</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="13">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-4a</Substitution>
                              </td><td rowspan="13">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">16</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1601 00 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sausages and similar products, of liver, and food preparations based on liver</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1602 20 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Goose or duck liver, prepared or preserved</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1602 41 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Ham and cuts thereof, prepared or preserved, of swine other than of domestic swine</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1602 42 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Shoulders and cuts thereof, prepared or preserved, of swine other than of domestic swine</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1602 49 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other prepared or preserved meat or meat offal, including mixtures, of swine other than of domestic swine</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1602 90 31</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other prepared or preserved meat or meat offal, of game or rabbit</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1602 90 69</Substitution>
                              </td><td rowspan="4">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other prepared or preserved meat or meat offal, of sheep or goats or other animals, not containing uncooked bovine meat or offal and not containing meat or meat offal of domestic swine</Substitution>
                              </td><td rowspan="4">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1602 90 91</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1602 90 95</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1602 90 99</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1603 00 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates, in immediate packings of a net content of 1 kg or less</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1604</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1605</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="22">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-4b</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">17</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1702 50 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chemically pure fructose</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1702 90 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chemically pure maltose</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1704</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sugar confectionery (including white chocolate), not containing cocoa</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">18</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 18</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cocoa and cocoa preparations</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Preparations of cereals, flour, starch or milk; pastrycooks' products, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1901 20 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1901 90 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1901 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Mixes and doughs for the preparation of bakers' wares of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1905</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1901 90 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other, containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0401</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">0404</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Preparations of vegetables, fruit, nuts or other parts of plants, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2008 20 19</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2008 20 39</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, and excluding products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2002</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2005 80 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2008 40 19</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2008 40 31</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2008 40 51</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2008 40 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2008 70 19</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2008 70 51</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2008 70 61</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2008 70 98</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2008 20 19</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Pineapples, otherwise prepared or preserved, containing added spirit, not elsewhere specified or included</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2008 20 39</Substitution>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">21</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 21</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Miscellaneous edible preparations, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2101 20</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2102 20 19</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, and excluding products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2106 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2106 90 30</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2106 90 51</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2106 90 55</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2106 90 59</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2101 20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2102 20 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other inactive yeasts</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">22</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 22</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Beverages, spirits and vinegar, excluding products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2207</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2204 10 11</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2204 30 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2208 40</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="8">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">23</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2302 50 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Residues and wastes of a similar kind, whether or not in the form of pellets, resulting from the grinding or other working of leguminous plants</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2307 00 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other wine lees</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2308 00 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other grape marc</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2308 00 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2309 10 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other dog or cat food put up for retail sale, other than containing starch or glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1702 30 50</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1702 30 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1702 40 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">1702 90 50</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2106 90 55</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> or milk products</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2309 90 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fish or marine mammal solubles, of a kind used in animal feeding</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2309 90 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Beetpulp with added molasses, of a kind used in animal feeding</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2309 90 96</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other preparations of a kind used in animal feeding, whether or not containing by weight 49 % or more of choline chloride on an organic or inorganic base</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-4c</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">24</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 24</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Tobacco and manufactured tobacco substitutes, except for products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2401 10 60</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2401 10 60</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sun-cured Oriental type tobacco, not stemmed/stripped</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="4">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-5</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">25</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2519 90 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Magnesium oxide, other than calcined natural magnesium carbonate</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2522</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2825</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2523</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">27</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 27</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="147">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-6a</Substitution>
                              </td><td rowspan="66">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">28</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2801</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fluorine, chlorine, bromine and iodine</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2802 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sulphur, sublimed or precipitated; colloidal sulphur</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2804</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Hydrogen, rare gases and other non-metals, excluding products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2804 69 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2805 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Alkali or alkaline-earth metals other than sodium and calcium</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2805 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2806</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Hydrogen chloride (hydrochloric acid); chlorosulphuric acid</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2807 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sulphuric acid; oleum</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2808 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Nitric acid; sulphonitric acids</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2809</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2810 00 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Oxides of boron, other than diboron trioxide; boric acids</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2811</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other inorganic acids and other inorganic oxygen compounds of non-metals</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2812</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Halides and halide oxides of non-metals</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2813</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sulphides of non-metals; commercial phosphorus trisulphide</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2814</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Ammonia, anhydrous or in aqueous solution</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2815</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxide of sodium or potassium</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2816</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2817 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Zinc oxide; zinc peroxide</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2818 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Artificial corundum, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2818 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Aluminium oxide, other than artificial corundum</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2819</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chromium oxides and hydroxides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2820</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Manganese oxides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2821</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe</Substitution>
                                 <Inferior xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">2</Substitution>
                                 </Inferior>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">O</Substitution>
                                 <Inferior xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">3</Substitution>
                                 </Inferior>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2822 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cobalt oxides and hydroxides; commercial cobalt oxides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2823 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Titanium oxides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2824</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Lead oxides; red lead and orange lead</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2825</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2825 10 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2825 80 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2825 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Hydrazine and hydroxylamine and their inorganic salts</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2825 80 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Antimony oxides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2826</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2827</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chlorides, chloride oxides and chloride hydroxides, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2827 10 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2827 32 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">; bromides and bromide oxides; iodides and iodide oxides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2827 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Ammonium chloride</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2827 32 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Aluminium chloride</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2828</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2829</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chlorates and perchlorates; bromates and perbromates; iodates and periodates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2830</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sulphides, except for products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2830 10 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">; polysulphides, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2830 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sodium sulphides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2831</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Dithionites and sulphoxylates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2832</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sulphites; thiosulphates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2833</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sulphates; alums; peroxosulphates (persulphates)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2834 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Nitrites</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2834 21 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Nitrates</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2834 29</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2835</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2836</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Carbonates, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2836 20 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2836 40 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2836 60 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2836 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Disodium carbonate</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2836 40 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Potassium carbonates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2836 60 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Barium carbonate</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2837</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cyanides, cyanide oxides and complex cyanides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2839</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Silicates; commercial alkali metal silicates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2840</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Borates; peroxoborates (perborates)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2841</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Salts of oxometallic or peroxometallic acids, except for the product of subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2841 61 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2841 61 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Potassium permanganate</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2842</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other salts of inorganic acids or peroxoacids (including aluminosilicates, whether or not chemically defined), other than azides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2843</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2844 30 11</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cermets containing uranium depleted in U-235 or compounds of this product, other than unwrought</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2844 30 51</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cermets containing thorium or compounds of thorium, other than unwrought</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2845 90 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Isotopes other than those of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2844</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">; compounds, inorganic or organic, of such isotopes, whether or not chemically defined, other than heavy water (deuterium oxide) </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">(Euratom)</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, other than deuterium and compounds thereof, hydrogen and compounds thereof enriched in deuterium or mixtures and solutions containing these products </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">(Euratom)</Substitution>
                                 </Emphasis>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2846</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2847 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Hydrogen peroxide, whether or not solidified with urea</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2849</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Carbides, whether or not chemically defined, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2849 20 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2849 90 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2849 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Silicon carbide, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2849 90 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Carbides of tungsten, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2850 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Hydrides, nitrides, azides and borides, whether or not chemically defined, other than compounds which are also carbides of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2849</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2850 00 60</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Silicides, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2852</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2853</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="81">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">29</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2903</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Halogenated derivatives of hydrocarbons</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2904</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated, except for products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2904 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2904 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Derivatives containing only nitro or only nitroso groups</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2905</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for the product of subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2905 45 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, and excluding products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2905 43 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2905 44</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2905 45 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Glycerol</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2906</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2907</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Phenols, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2907 15 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2907 22 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">; phenol-alcohols</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2907 15 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Naphthols and their salts, other than 1-naphthol</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2907 22 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Hydroquinone (quinol)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2908</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2909</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2910</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2911 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2912</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde, except for the product of subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2912 41 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2912 41 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Vanillin (4-hydroxy-3-methoxybenzaldehyde)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2913 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Halogenated, sulphonated, nitrated or nitrosated derivatives of products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2912</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2914</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2914 11 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2914 29</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2914 22 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2914 11 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Acetone</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2914 29</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Camphor</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2914 22 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cyclohexanone and methylcyclohexanones</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2915</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2916</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2916 11 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2916 12 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2916 14 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2916 11 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Acrylic acid</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2916 12 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Esters of acrylic acid</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2916 14 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Esters of methacrylic acid</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2917</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2917 11 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2917 12 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2917 14 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2917 32 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2917 35 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2917 36 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2917 11 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Oxalic acid, its salts and esters</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2917 12 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Adipic acid and its salts</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2917 14 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Maleic anhydride</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2917 32 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Dioctyl orthophthalates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2917 35 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Phthalic anhydride</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2917 36 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Terephthalic acid and its salts</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2918</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2918 14 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2918 15 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2918 21 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2918 22 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2918 29 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2918 14 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Citric acid</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2918 15 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Salts and esters of citric acid</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2918 21 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Salicylic acid and its salts</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2918 22 00</Substitution>
                              </td><td>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">o</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">-Acetylsalicylic acid, its salts and esters</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2918 29 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sulphosalicylic acids, hydroxynaphthoic acids; their salts and esters</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2919</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2920</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2921</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Amine-function compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2922</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Oxygen-function amino-compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2923</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2924</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Carboxyamide-function compounds, amide-function compounds of carbonic acid, except for products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2924 23 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2924 23 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2925</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2926</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Nitrile-function compounds, except for the product of subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2926 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2926 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Acrylonitrile</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2927 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Diazo-, azo- or azoxy-compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2928 00 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Organic derivatives of hydrazine or of hydroxylamine, other than N,N-Bis(2-methoxyethyl) hydroxylamine</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2929 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Isocyanates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2929 90 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other compounds with other nitrogen function</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2930 20 00</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Thiocarbamates and dithiocarbamates, and thiuram mono-, di- or tetrasulphides; dithiocarbonates (xanthates)</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2930 30 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2930 90 98</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2930 40 90</Substitution>
                              </td><td rowspan="7">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Methionine, captafol (ISO), methamidophos (ISO), and other organo-sulphur compounds other than dithiocarbonates (xanthates)</Substitution>
                              </td><td rowspan="7">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2930 60 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2930 70 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2930 80 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2930 90 13</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2930 90 16</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2930 90 98</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2931 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other organo-inorganic compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2932</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Heterocyclic compounds with oxygen hetero-atom(s) only, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2932 12 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2932 13 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2932 20 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2932 12 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2-Furaldehyde (furfuraldehyde)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2932 13 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Furfuryl alcohol and tetrahydrofurfuryl alcohol</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2932 20 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Coumarin, methylcoumarins and ethylcoumarins</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2933</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Heterocylic compounds with nitrogen hetero-atom(s) only, except for the product of subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2933 61 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2933 61 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Melamine</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2934</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2935 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">N-Methylperfluorooctane sulphonamide</Substitution>
                              </td><td rowspan="6">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2935 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">N-Ethylperfluorooctane sulphonamide</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2935 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">N-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2935 40 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2935 50 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other perfluorooctane sulphonamides</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2935 90 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other sulphonamides</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2938</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2940 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose, and except for rhamnose, raffinose and mannose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products under headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2937</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2938</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> or </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2939</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 2940 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Rhamnose, raffinose and mannose</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2941 20 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Dihydrostreptomycin, its salts, esters and hydrates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2942 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other organic compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="28">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-6b</Substitution>
                              </td><td rowspan="7">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">31</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3102 21 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Ammonium sulphate</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3102 40</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3102 50 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sodium nitrate</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3102 60 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Double salts and mixtures of calcium nitrate and ammonium nitrate</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3103 11 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Superphosphates</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3103 19 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3105</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="4">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">32</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 32</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for products under headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3204</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3206</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, and excluding products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3201 90 20</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 3201 90 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> (tanning extracts of eucalyptus), </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 3201 90 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> (tanning extracts derived from gambier and myrobalan fruits) and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 3201 90 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> (other tanning extracts of vegetable origin)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3201 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Wattle extract</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3204</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3206</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other colouring matter; preparations as specified in note 3 to this chapter, other than those of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3203</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3204</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> or </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3205</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">; inorganic products of a kind used as luminophores, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">33</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 33</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Essential oils and resinoids; perfumery, cosmetic or toilet preparations</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">34</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 34</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">‘</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">dental waxes</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">’</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and dental preparations with a basis of plaster</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="7">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">35</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3501</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Casein, caseinates and other casein derivatives; casein glues</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3502 90 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Albuminates and other albumin derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3503 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3501</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3504 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3505 10 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Starches, esterified or etherified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3506</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3507</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Enzymes; prepared enzymes not elsewhere specified or included</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">36</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 36</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">37</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 37</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Photographic or cinematographic goods</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="6">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">38</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 38</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Miscellaneous chemical products, except for products under headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3802</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3817 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3823 12 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3823 70 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, and heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3825</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, and excluding the products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3809 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3824 60</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3802</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Activated carbon; activated natural mineral products; animal black, including spent animal black</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3817 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2707</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> or </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">2902</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3823 12 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Oleic acid</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3823 70 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Industrial fatty alcohols</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3825</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="14">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-7a</Substitution>
                              </td><td rowspan="14">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">39</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 39</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Plastics and articles thereof, except for products under headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3901</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3902</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3903</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3904</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3906 10 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3907 10 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3907 61 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3907 69 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3907 99</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3908</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3920</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, and subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 3921 90 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3923 21 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3901</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Polymers of ethylene, in primary forms</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3902</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Polymers of propylene or of other olefins, in primary forms</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3903</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Polymers of styrene, in primary forms</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3904</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Polymers of vinyl chloride or of other halogenated olefins, in primary forms</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3906 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Poly(methyl methacrylate)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3907 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Polyacetals</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3907 61 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Poly(ethylene terephthalate), in primary forms, having a viscosity number of 78 ml/g or higher</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3907 69 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other poly(ethylene terephthalate)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3907 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other polyesters, other than unsaturated</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3908</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Polyamides in primary forms</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3920</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 3921 90 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other plates, sheets, film, foil and strip, of polyesters, other than cellular products and other than corrugated sheets and plates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">3923 21 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sacks and bags (including cones), of polymers of ethylene</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-7b</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">40</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 40</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Rubber and articles thereof, except for products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4010</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4010</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Conveyor or transmission belts or belting, of vulcanised rubber</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="9">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-8a</Substitution>
                              </td><td rowspan="9">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">41</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 4104</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, excluding the products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4104 41 19</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4104 49 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 4106 31 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Tanned or crust hides and skins of swine, without hair on, in the wet state (including wet-blue), split but not further prepared, or in the dry state (crust), whether or not split, but not further prepared</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4106 32 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4107</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4114</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4112 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4114</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 4113</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4114</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, except for products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4113 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4113 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Of goats or kids</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4114</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4115 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="4">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-8b</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">42</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 42</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut); except for products under headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4202</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4203</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4202</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4203</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Articles of apparel and clothing accessories, of leather or of composition leather</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">43</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 43</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Furskins and artificial fur; manufactures thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="11">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-9a</Substitution>
                              </td><td rowspan="11">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">44</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 44</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Wood and articles of wood, except for products under headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4410</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4411</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4412</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4418 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4418 20 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4418 73 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4418 74 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4420 10 11</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4420 90 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4420 90 91</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">; wood charcoal</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4410</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4411</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4412</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Plywood, veneered panels and similar laminated wood</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4418 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Windows, French windows and their frames, of wood</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4418 20 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Doors and their frames and thresholds, of tropical wood as specified in additional note 2 to Chapter 44</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4418 73 10</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Assembled flooring panels for mosaic floors, of wood</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4418 74 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4420 10 11</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Statuettes and other ornaments, of tropical wood as specified in additional note 2 to Chapter 44; wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, and wooden articles of furniture not falling in Chapter 94, of tropical wood as specified in additional note 2 to Chapter 44</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4420 90 10</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4420 90 91</Substitution>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-9b</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">45</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 45</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cork and articles of cork, except for products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4503</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">4503</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Articles of natural cork</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">46</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 46</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="11">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-11a</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Silk</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">51</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 51</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Wool, fine or coarse animal hair, excluding the products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">5105</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">; horsehair yarn and woven fabric</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">52</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 52</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cotton</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">53</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 53</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">54</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 54</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Man-made filaments; strip and the like of man-made textile materials</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">55</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 55</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Man-made staple fibres</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">56</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 56</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">57</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 57</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Carpets and other textile floor coverings</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">58</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 58</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">59</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 59</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">60</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 60</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Knitted or crocheted fabrics</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-11b</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">61</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 61</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Articles of apparel and clothing accessories, knitted or crocheted</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">62</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 62</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Articles of apparel and clothing accessories, not knitted or crocheted</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">63</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 63</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other made-up textile articles; sets; worn clothing and worn textile articles; rags</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-12a</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">64</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 64</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Footwear, gaiters and the like; parts of such articles</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-12b</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">65</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 65</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Headgear and parts thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">66</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 66</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">67</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 67</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-13</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">68</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 68</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Articles of stone, plaster, cement, asbestos, mica or similar materials</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">69</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 69</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Ceramic products</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">70</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 70</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Glass and glassware</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-14</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">71</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 71</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">7117</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">7117</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Imitation jewellery</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-15a</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">72</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">7202</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Ferro-alloys</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">73</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 73</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Articles of iron or steel</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="18">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-15b</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">74</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 74</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Copper and articles thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="4">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">75</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">7505 12 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Bars, rods and profiles, of nickel alloys</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">7505 22 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Wire, of nickel alloys</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">7506 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Plates, sheets, strip and foil, of nickel alloys</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">7507 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Nickel tube or pipe fittings</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">76</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 76</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Aluminium and articles thereof, excluding the products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">7601</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">78</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 78</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Lead and articles thereof, excluding the products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">7801</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">7801 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Unwrought lead other than refined and other than containing by weight antimony as the principal other element</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">79</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 79</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Zinc and articles thereof, excluding the products under headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">7901</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">7903</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="7">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">81</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 81</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other base metals; cermets; articles thereof, excluding the products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8101 10 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8102 10 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8102 94 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8109 20 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8110 10 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8112 21 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8112 51 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8112 59 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8112 92</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8113 00 20</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8101 94 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8104 11 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8104 19 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8107 20 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8108 20 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8108 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8101 94 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Unwrought tungsten (wolfram), including bars and rods obtained simply by sintering</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8104 11 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Unwrought magnesium, containing at least 99,8 % by weight of magnesium</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8104 19 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Unwrought magnesium other than of subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8104 11 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8107 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Unwrought cadmium; powders</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8108 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Unwrought titanium; powders</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8108 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Titanium waste and scrap</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">82</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 82</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Tools, implements, cutlery, spoons and forks, of base metal; parts thereof, of base metal</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">83</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 83</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Miscellaneous articles of base metal</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="22">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-16</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">84</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 84</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8401 10 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8407 21 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8401 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Nuclear reactors </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">(Euratom)</Substitution>
                                 </Emphasis>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8407 21 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Outboard motors, of a cylinder capacity not exceeding 325 cm</Substitution>
                                 <Superior xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M001" CommentaryRef="c000013">3</Substitution>
                                 </Superior>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="19">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">85</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 85</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8516 50 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8517 69 30</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 8517 70 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8519 20</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8519 30 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8519 81 11</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8519 81 45</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8519 81 70</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 8519 89 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8521</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8525</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8527</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8528 49</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8528 59</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8528 69</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8528 72</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8529</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8540 11</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8540 12</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8516 50 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Microwave ovens</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8517 69 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Reception apparatus for radio-telephony or radio telegraphy</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 8517 70 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Aerials and aerial reflectors of all kinds, other than aerials for radio-telegraphic or radio-telephonic apparatus; parts suitable for use therewith</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8519 20</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment; turntables (record-decks)</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8519 30 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8519 81 11</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8519 81 45</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Sound-reproducing apparatus (including cassette-players), not incorporating a sound-recording device</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8519 81 70</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other magnetic tape recorders incorporating sound-reproducing apparatus</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 8519 89 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other sound-reproducing apparatus, not incorporating a sound-recording device</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex 8521</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Video recording or reproducing apparatus, whether or not incorporating a video tuner, except products of subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8521 90 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8521 90 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Video recording or reproducing apparatus, whether or not incorporating a video tuner (excluding magnetic tape-type)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8525</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound-recording or -reproducing apparatus; television cameras; digital cameras and video camera recorders</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8527</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound-recording or -reproducing apparatus or a clock</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8528 49 00</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Monitors and projectors, not incorporating television reception apparatus, other than of a kind used solely or principally in an automatic data-processing system of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8471</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound- or video-recording or -reproducing apparatus</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8528 59 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8528 69</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8528 72</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8529</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Parts suitable for use solely or principally with the apparatus of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8525</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8528</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8540 11 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Cathode ray television picture tubes, including video monitor cathode ray tubes, colour or monochrome</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8540 12 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-17a</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">86</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 86</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic-signalling equipment of all kinds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="14">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-17b</Substitution>
                              </td><td rowspan="12">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">87</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 87</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Vehicles other than railway or tramway rolling stock, and parts and accessories thereof, except for products under headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8702</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8703</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8704</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8705</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8706 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8707</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8708</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8709</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8711</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8712 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8714</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8702</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Motor vehicles for the transport of ten or more persons, including the driver</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8703</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8702</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">), including station wagons and racing cars</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8704</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Motor vehicles for the transport of goods</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8705</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire-fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8706 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chassis fitted with engines, for the motor vehicles of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8701</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8705</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8707</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Bodies (including cabs), for the motor vehicles of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8701</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8705</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8708</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Parts and accessories of the motor vehicles of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8701</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8705</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8709</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8711</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8712 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Bicycles and other cycles (including delivery tricycles), not motorised</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8714</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Parts and accessories of vehicles of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8711</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">8713</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">88</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 88</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Aircraft, spacecraft, and parts thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">89</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 89</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Ships, boats and floating structures</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-18</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Clocks and watches and parts thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">92</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 92</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Musical instruments; parts and accessories of such articles</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td rowspan="5">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S-20</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">94</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 94</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings, except for products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">9405</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">9405</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">95</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">ex Chapter 95</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Toys, games and sports requisites; parts and accessories thereof; except for products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">9503 00 35</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">9503 00 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">9503 00 35</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">9503 00 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Other toys; reduced-size (</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">‘</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">scale</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">’</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">) models and similar recreational models, working or not; puzzles of all kinds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">S</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">96</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Chapter 96</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">Miscellaneous manufactured articles</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M001" CommentaryRef="c000013">NS</Substitution>
                              </td></tr></tbody>
                     </table>
                  </Tabular>
               </P>
            </ScheduleBody>
         </Schedule>
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VI" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VI" id="annex-VI" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I.">
            <Number>
               <Substitution ChangeId="O004001M001" CommentaryRef="c000014">ANNEX VI</Substitution>
            </Number>
            <TitleBlock>
               <Title>
                  <Strong>
                     <Substitution ChangeId="O004001M001" CommentaryRef="c000014">Modalities for the application of Article 8</Substitution>
                  </Strong>
               </Title>
            </TitleBlock>
            <ScheduleBody>
               <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VI/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VI/division/1" id="annex-VI-division-1" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I.">
                  <Number>
                     <Substitution ChangeId="O004001M001" CommentaryRef="c000014">1.</Substitution>
                  </Number>
                  <P>
                     <Text>
                        <Substitution ChangeId="O004001M001" CommentaryRef="c000014">Article 8 shall apply when the percentage share referred to in paragraph 1 of that Article exceeds 57,0 %.</Substitution>
                     </Text>
                  </P>
               </Division>
               <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VI/division/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VI/division/2" id="annex-VI-division-2" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I.">
                  <Number>
                     <Substitution ChangeId="O004001M001" CommentaryRef="c000014">2.</Substitution>
                  </Number>
                  <P>
                     <Text>
                        <Substitution ChangeId="O004001M001" CommentaryRef="c000014">Article 8 shall apply for each of the GSP sections S-2a, S-3 and S-5 of Annex V, when the percentage share referred to in paragraph 1 of that Article exceeds 17,5 %.</Substitution>
                     </Text>
                  </P>
               </Division>
               <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VI/division/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VI/division/3" id="annex-VI-division-3" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I.">
                  <Number>
                     <Substitution ChangeId="O004001M001" CommentaryRef="c000014">3.</Substitution>
                  </Number>
                  <P>
                     <Text>
                        <Substitution ChangeId="O004001M001" CommentaryRef="c000014">Article 8 shall apply for each of the GSP sections S-11a and S-11b of Annex V, when the percentage share referred to in paragraph 1 of that Article exceeds 47,2 %.</Substitution>
                     </Text>
                  </P>
               </Division>
            </ScheduleBody>
         </Schedule>
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VII" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VII" id="annex-VII" RestrictStartDate="2020-08-12" RestrictExtent="E+W+S+N.I.">
            <Number>ANNEX VII</Number>
            <TitleBlock>
               <Title>
                  <Strong>Modalities for the application of Chapter III of this Regulation</Strong>
               </Title>
            </TitleBlock>
            <ScheduleBody>
               <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VII/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VII/division/1" id="annex-VII-division-1" RestrictStartDate="2020-08-12" RestrictExtent="E+W+S+N.I.">
                  <Number>1.</Number>
                  <Title>For the purposes of Chapter III a vulnerable country means a country:</Title>
                  <P>
                     <OrderedList Type="alpha" Decoration="parens">
                        <ListItem NumberOverride="(a)">
                           <Para>
                              <Text>of which, in terms of value, the seven largest GSP sections of its imports into the Union of products listed in Annex IX represent more than the threshold of 75 % in value of its total imports of products listed in that Annex, as an average during the last three consecutive years;</Text>
                           </Para>
                           <Para>
                              <Text>and</Text>
                           </Para>
                        </ListItem>
                        <ListItem NumberOverride="(b)">
                           <Para>
                              <Text>of which the imports of products listed in Annex IX into the Union represent less than the threshold of <Substitution ChangeId="O012001M101" CommentaryRef="c000015">7,4 %</Substitution> in value of the total imports into the Union of products listed in that Annex originating in countries listed in Annex II, as an average during the last three consecutive years.</Text>
                           </Para>
                        </ListItem>
                     </OrderedList>
                  </P>
               </Division>
               <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VII/division/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VII/division/2" id="annex-VII-division-2" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Number>2.</Number>
                  <P>
                     <Text>For the purposes of point (a) of Article 9(1), the data to be used in application of point 1 of this Annex are those available on 1 September of the year preceding the year of the request referred to in Article 10(1).</Text>
                  </P>
               </Division>
               <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VII/division/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VII/division/3" id="annex-VII-division-3" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Number>3.</Number>
                  <P>
                     <Text>For the purposes of Article 11, the data to be used in application of point 1 of this Annex are those available on 1 September of the year preceding the year when the delegated act referred to in Article 11(2) is adopted.</Text>
                  </P>
               </Division>
            </ScheduleBody>
         </Schedule>
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII" id="annex-VIII" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
            <Number>ANNEX VIII</Number>
            <TitleBlock>
               <Title>
                  <Strong>Conventions referred to in Article 9</Strong>
               </Title>
            </TitleBlock>
            <ScheduleBody>
               <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A" id="annex-VIII-part-A" Type="EUPart" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Number>PART A</Number>
                  <Title>
                     <Emphasis>Core human and labour rights UN/ILO Conventions</Emphasis>
                  </Title>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/1" id="annex-VIII-part-A-division-1" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>1.</Number>
                     <P>
                        <Text>Convention on the Prevention and Punishment of the Crime of Genocide (1948)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/2" id="annex-VIII-part-A-division-2" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>2.</Number>
                     <P>
                        <Text>International Convention on the Elimination of All Forms of Racial Discrimination (1965)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/3" id="annex-VIII-part-A-division-3" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>3.</Number>
                     <P>
                        <Text>International Covenant on Civil and Political Rights (1966)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/4" id="annex-VIII-part-A-division-4" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>4.</Number>
                     <P>
                        <Text>International Covenant on Economic Social and Cultural Rights (1966)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/5" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/5" id="annex-VIII-part-A-division-5" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>5.</Number>
                     <P>
                        <Text>Convention on the Elimination of All Forms of Discrimination Against Women (1979)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/6" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/6" id="annex-VIII-part-A-division-6" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>6.</Number>
                     <P>
                        <Text>Convention Against Torture and other Cruel, Inhuman or Degrading Treatment or Punishment (1984)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/7" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/7" id="annex-VIII-part-A-division-7" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>7.</Number>
                     <P>
                        <Text>Convention on the Rights of the Child (1989)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/8" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/8" id="annex-VIII-part-A-division-8" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>8.</Number>
                     <P>
                        <Text>Convention concerning Forced or Compulsory Labour, No 29 (1930)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/9" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/9" id="annex-VIII-part-A-division-9" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>9.</Number>
                     <P>
                        <Text>Convention concerning Freedom of Association and Protection of the Right to Organise, No 87 (1948)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/10" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/10" id="annex-VIII-part-A-division-10" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>10.</Number>
                     <P>
                        <Text>Convention concerning the Application of the Principles of the Right to Organise and to Bargain Collectively, No 98 (1949)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/11" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/11" id="annex-VIII-part-A-division-11" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>11.</Number>
                     <P>
                        <Text>Convention concerning Equal Remuneration of Men and Women Workers for Work of Equal Value, No 100 (1951)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/12" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/12" id="annex-VIII-part-A-division-12" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>12.</Number>
                     <P>
                        <Text>Convention concerning the Abolition of Forced Labour, No 105 (1957)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/13" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/13" id="annex-VIII-part-A-division-13" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>13.</Number>
                     <P>
                        <Text>Convention concerning Discrimination in Respect of Employment and Occupation, No 111 (1958)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/14" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/14" id="annex-VIII-part-A-division-14" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>14.</Number>
                     <P>
                        <Text>Convention concerning Minimum Age for Admission to Employment, No 138 (1973)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/A/division/15" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/A/division/15" id="annex-VIII-part-A-division-15" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>15.</Number>
                     <P>
                        <Text>Convention concerning the Prohibition and Immediate Action for the Elimination of the Worst Forms of Child Labour, No 182 (1999)</Text>
                     </P>
                  </Division>
               </Division>
               <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B" id="annex-VIII-part-B" Type="EUPart" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                  <Number>PART B</Number>
                  <Title>
                     <Emphasis>Conventions related to the environment and to governance principles</Emphasis>
                  </Title>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B/division/16" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B/division/16" id="annex-VIII-part-B-division-16" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>16.</Number>
                     <P>
                        <Text>Convention on International Trade in Endangered Species of Wild Fauna and Flora (1973)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B/division/17" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B/division/17" id="annex-VIII-part-B-division-17" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>17.</Number>
                     <P>
                        <Text>Montreal Protocol on Substances that Deplete the Ozone Layer (1987)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B/division/18" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B/division/18" id="annex-VIII-part-B-division-18" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>18.</Number>
                     <P>
                        <Text>Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal (1989)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B/division/19" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B/division/19" id="annex-VIII-part-B-division-19" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>19.</Number>
                     <P>
                        <Text>Convention on Biological Diversity (1992)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B/division/20" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B/division/20" id="annex-VIII-part-B-division-20" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>20.</Number>
                     <P>
                        <Text>The United Nations Framework Convention on Climate Change (1992)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B/division/21" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B/division/21" id="annex-VIII-part-B-division-21" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>21.</Number>
                     <P>
                        <Text>Cartagena Protocol on Biosafety (2000)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B/division/22" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B/division/22" id="annex-VIII-part-B-division-22" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>22.</Number>
                     <P>
                        <Text>Stockholm Convention on persistent Organic Pollutants (2001)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B/division/23" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B/division/23" id="annex-VIII-part-B-division-23" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>23.</Number>
                     <P>
                        <Text>Kyoto Protocol to the United Nations Framework Convention on Climate Change (1998)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B/division/24" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B/division/24" id="annex-VIII-part-B-division-24" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>24.</Number>
                     <P>
                        <Text>United Nations Single Convention on Narcotic Drugs (1961)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B/division/25" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B/division/25" id="annex-VIII-part-B-division-25" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>25.</Number>
                     <P>
                        <Text>United Nations Convention on Psychotropic Substances (1971)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B/division/26" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B/division/26" id="annex-VIII-part-B-division-26" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>26.</Number>
                     <P>
                        <Text>United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988)</Text>
                     </P>
                  </Division>
                  <Division DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/VIII/part/B/division/27" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/VIII/part/B/division/27" id="annex-VIII-part-B-division-27" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
                     <Number>27.</Number>
                     <P>
                        <Text>United Nations Convention against Corruption (2004)</Text>
                     </P>
                  </Division>
               </Division>
            </ScheduleBody>
         </Schedule>
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/IX" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/IX" id="annex-IX" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
            <Number>
               <Substitution ChangeId="O010001M002" CommentaryRef="c000013">ANNEX IX</Substitution>
            </Number>
            <TitleBlock>
               <Title>
                  <Strong>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">List of products included in the special incentive arrangement for sustainable development and good governance referred to in Article 1(2)(b)</Substitution>
                  </Strong>
               </Title>
            </TitleBlock>
            <ScheduleBody>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/IX/paragraph/1" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/IX/paragraph/1" id="annex-IX-paragraph-1" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Text>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Notwithstanding the rules for the interpretation of the Combined Nomenclature (</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">‘</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">CN</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">’</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">), the description of the products is to be considered as indicative, the tariff preferences being determined by the CN codes. Where </Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">‘</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">ex</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">’</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013"> CN codes are indicated, the tariff preferences are to be determined by the CN code and the description together.</Substitution>
                  </Text>
               </P>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/IX/paragraph/2" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/IX/paragraph/2" id="annex-IX-paragraph-2" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Text>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Entry of products with a CN code marked with an asterisk (*) is subject to the conditions laid down in the relevant Union law.</Substitution>
                  </Text>
               </P>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/IX/paragraph/3" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/IX/paragraph/3" id="annex-IX-paragraph-3" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Text>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">The column </Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">‘</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Section</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">’</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013"> lists GSP sections (Article 2(h)).</Substitution>
                  </Text>
               </P>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/IX/paragraph/4" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/IX/paragraph/4" id="annex-IX-paragraph-4" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Text>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">The column </Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">‘</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Chapter</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">’</Substitution>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013"> lists CN chapters covered by a GSP section (Article 2(i)).</Substitution>
                  </Text>
               </P>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/IX/paragraph/5" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/IX/paragraph/5" id="annex-IX-paragraph-5" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Text>
                     <Substitution ChangeId="O010001M002" CommentaryRef="c000013">For reasons of simplification, the products are listed in groups. These may include products for which Common Customs Tariff duties were withdrawn or suspended.</Substitution>
                  </Text>
               </P>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/IX/paragraph/6" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/IX/paragraph/6" id="annex-IX-paragraph-6" RestrictStartDate="2018-03-07" RestrictExtent="E+W+S+N.I.">
                  <Tabular Orientation="portrait">
                     <table xmlns="http://www.w3.org/1999/xhtml" cols="5">
                        <tfoot><tr><td colspan="5">
                                 <Footnote xmlns="http://www.legislation.gov.uk/namespaces/legislation" id="f00019">
                                    <FootnoteText>
                                       <Para>
                                          <Text>
                                             <Substitution ChangeId="O010001M002" CommentaryRef="c000013">For the products under subheading </Substitution>
                                             <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0306 13</Substitution>
                                             <Substitution ChangeId="O010001M002" CommentaryRef="c000013">, the duty shall be 3,6 %.</Substitution>
                                          </Text>
                                       </Para>
                                    </FootnoteText>
                                 </Footnote>
                              </td></tr><tr><td colspan="5">
                                 <Footnote xmlns="http://www.legislation.gov.uk/namespaces/legislation" id="f00020">
                                    <FootnoteText>
                                       <Para>
                                          <Text>
                                             <Substitution ChangeId="O010001M002" CommentaryRef="c000013">For the products under subheading </Substitution>
                                             <Substitution ChangeId="O010001M002" CommentaryRef="c000013">1704 10 90</Substitution>
                                             <Substitution ChangeId="O010001M002" CommentaryRef="c000013">, the specific duty shall be limited to 16 % of the customs value.</Substitution>
                                          </Text>
                                       </Para>
                                    </FootnoteText>
                                 </Footnote>
                              </td></tr></tfoot>
                        <tbody><tr><th>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Section</Substitution>
                              </th><th>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter</Substitution>
                              </th><th>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">CN code</Substitution>
                              </th><th>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Description</Substitution>
                              </th><th/></tr><tr><td rowspan="35">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-1a</Substitution>
                              </td><td rowspan="6">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">01</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0101 29 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Live horses, other than pure-bred breeding animals, other than for slaughter</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0101 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Live asses</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0101 90 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Live mules and hinnies</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0104 20 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">*</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Live, pure-bred breeding goats</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0106 14 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Live domestic rabbits</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0106 39 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Live pigeons</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="11">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">02</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0205 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Meat of horses, asses, mules or hinnies, fresh, chilled or frozen</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0206 80 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Edible offal of horses, asses, mules or hinnies, fresh or chilled, other than for the manufacture of pharmaceutical products</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0206 90 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Edible offal of horses, asses, mules or hinnies, frozen, other than for the manufacture of pharmaceutical products</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0207 14 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Livers, frozen, of fowls of the species </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Gallus domesticus</Substitution>
                                 </Emphasis>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0207 27 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Livers, frozen, of turkeys</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0207 45 95</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0207 55 95</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0207 60 91</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Livers, frozen, of ducks, geese or guinea fowls, other than fatty livers of ducks or geese</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0208</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other meat and edible meat offal, fresh, chilled or frozen, excluding products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0208 40 20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0210 99 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Meat of horses, salted, in brine or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0210 99 59</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Offal of bovine animals, salted, in brine, dried or smoked, other than thick skirt and thin skirt</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0210 99 85</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Offal of sheep or goats, salted, in brine, dried or smoked</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0210 99 85</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Offal, salted, in brine, dried or smoked, other than poultry liver, other than of domestic swine, of bovine animals or of sheep or goats</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="17">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">04</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0403 10 51</Substitution>
                              </td><td rowspan="6">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Yogurt, flavoured or containing added fruit, nuts or cocoa</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0403 10 53</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0403 10 59</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0403 10 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0403 10 93</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0403 10 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0403 90 71</Substitution>
                              </td><td rowspan="6">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0403 90 73</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0403 90 79</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0403 90 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0403 90 93</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0403 90 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0405 20 10</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Dairy spreads, of a fat content, by weight, of 39 % or more but not exceeding 75 %</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0405 20 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0407 19 90</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0407 29 90</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0407 90 90</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Birds' eggs, in shell, fresh, preserved or cooked, other than of poultry</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0409 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Natural honey</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0410 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Edible products of animal origin, not elsewhere specified or included</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">05</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0511 99 39</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Natural sponges of animal origin, other than raw</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-1b</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">03</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 3</Substitution>
                                 <FootnoteRef xmlns="http://www.legislation.gov.uk/namespaces/legislation" Ref="f00019"/>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Fish and crustaceans, molluscs and other aquatic invertebrates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-2a</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">06</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 6</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="97">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-2b</Substitution>
                              </td><td rowspan="31">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">07</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0701</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Potatoes, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0703 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Onions and shallots, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0703 90 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Leeks and other alliaceous vegetables, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0704</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0705</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Lettuce (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Lactuca sativa</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">) and chicory (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Cichorium</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> spp.), fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0706</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0707 00 05</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Cucumbers, fresh or chilled, from 16 May to 31 October</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0708</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Leguminous vegetables, shelled or unshelled, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Asparagus, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Aubergines (eggplants), fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 40 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Celery other than celeriac, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 51 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Mushrooms, fresh or chilled, excluding the products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 59 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0709 59</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 60 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sweet peppers, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 60 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Fruits of the genus </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Capsicum</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> or of the genus </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Pimenta</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, fresh or chilled, other than sweet peppers, other than for the manufacture of capsaicin or capsicum oleoresin dyes and other than for the industrial manufacture of essential oils or resinoids</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 70 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 92 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">*</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Olives, fresh or chilled, for uses other than the production of oil</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 99 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Salad vegetables, fresh or chilled, other than lettuce (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Lactuca sativa</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">) and chicory (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Cichorium</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> spp.)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 99 20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chard (or white beet) and cardoons, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 93 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Courgettes, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 99 40</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Capers, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0709 99 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Fennel, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0709 91 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Globe artichokes, fresh or chilled, from 1 July to 31 October</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0709 93 90</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0709 99 90</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other vegetables, fresh or chilled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0710</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Vegetables (uncooked or cooked by steaming or boiling in water), frozen</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0711</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, excluding the products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0711 20 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0712</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, excluding olives and the products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0712 90 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0713</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Dried leguminous vegetables, shelled, whether or not skinned or split</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0714 20 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">*</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sweet potatoes, fresh, whole, and intended for human consumption</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0714 20 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, other than fresh and whole and intended for human consumption</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0714 90 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Jerusalem artichokes and similar roots and tubers with high inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="66">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">08</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0802 11 90</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Almonds, fresh or dried, whether or not shelled or peeled, other than bitter</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0802 12 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0802 21 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Hazelnuts or filberts (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Corylus</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> spp.), fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0802 22 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0802 31 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Walnuts, fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0802 32 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0802 41 00</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0802 42 00</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chestnuts (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Castanea</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> spp.), fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0802 51 00</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0802 52 00</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Pistachios, fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0802 61 00</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0802 62 00</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Macadamia nuts, fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0802 90 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Pine nuts (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Pinus</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> spp.), fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0802 90 85</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other nuts, fresh or dried, whether or not shelled or peeled</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0803 10 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Plantains, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0803 10 90</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">0803 90 90</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Bananas, including plantains, dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0804 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Dates, fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0804 20 10</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Figs, fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0804 20 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0804 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Pineapples, fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0804 40 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Avocados, fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0805 21</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, fresh or dried, from 1 March to 31 October</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0805 22 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0805 29 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0805 40 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Grapefruit, including pomelos, fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0805 50 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Limes (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Citrus aurantifolia</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Citrus latifolia</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">), fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0805 90 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other citrus fruit, fresh or dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0806 10 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Table grapes, fresh, from 1 January to 20 July and from 21 November to 31 December, excluding grapes of the variety Emperor (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Vitis vinifera</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> cv.) from 1 to 31 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0806 10 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other grapes, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0806 20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Dried grapes, excluding products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0806 20 30</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> in immediate containers of a net capacity exceeding 2 kg</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0807 11 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Melons (including watermelons), fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0807 19 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0808 10 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Cider apples, fresh, in bulk, from 16 September to 15 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0808 30 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Perry pears, fresh, in bulk, from 1 August to 31 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0808 30 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other pears, fresh, from 1 May to 30 June</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0808 40 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Quinces, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0809 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Apricots, fresh, from 1 January to 31 May and from 1 August to 31 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0809 21 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sour cherries (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Prunus cerasus</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">), fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0809 29 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Cherries, fresh, from 1 January to 20 May and from 11 August to 31 December, other than sour cherries (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Prunus cerasus</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0809 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Peaches, including nectarines, fresh, from 1 January to 10 June and from 1 October to 31 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0809 40 05</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Plums, fresh, from 1 January to 10 June and from 1 October to 31 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0809 40 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sloes, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 0810 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Strawberries, fresh, from 1 January to 30 April and from 1 August to 31 December</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0810 20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Raspberries, blackberries, mulberries and loganberries, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0810 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Black-, white- or redcurrants and gooseberries, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0810 40 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Fruit of the species </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Vaccinium myrtillus</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0810 40 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Fruit of the species </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Vaccinium macrocarpon</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Vaccinium corymbosum</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0810 40 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other fruits of the genus </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Vaccinium</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0810 50 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Kiwifruit, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0810 60 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Durians, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0810 70 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Persimmons, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0810 90 75</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other fruit, fresh</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0811</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter,</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0812</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Apricots, dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Prunes, dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Apples, dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 40 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Peaches, including nectarines, dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 40 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Pears, dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 40 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Papaws (papayas), dried</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 40 95</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other fruit, dried, other than that of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0801</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0806</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 50 12</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Mixtures of dried fruit (other than that of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0801</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0806</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">) of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola or pitahaya, but not containing prunes</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 50 15</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other mixtures of dried fruit (other than that of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0801</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0806</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">), not containing prunes</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 50 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Mixtures of dried fruit (other than that of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0801</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0806</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">), containing prunes</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 50 31</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Mixtures exclusively of tropical nuts of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0801</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0802</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 50 39</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Mixtures exclusively of nuts of headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0801</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0802</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, other than of tropical nuts</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 50 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other mixtures of nuts and dried fruits of Chapter 8, not containing prunes or figs</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0813 50 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other mixtures of nuts and dried fruits of Chapter 8</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0814 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-2c</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">09</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 9</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Coffee, tea, maté and spices</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="8">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-2d</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1008 50 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Quinoa (</Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">Chenopodium quinoa</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="5">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">11</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1104 29 17</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Hulled cereal grains excluding barley, oats, maize, rice and wheat.</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1105</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Flour, meal, powder, flakes, granules and pellets of potatoes</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1106 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Flour, meal and powder of the dried leguminous vegetables of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0713</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1106 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Flour, meal and powder of products from Chapter 8</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1108 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Inulin</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">12</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex Chapter 12</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit, industrial or medicinal plants; straw and fodder excluding products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1210</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1212 91</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1212 93 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">13</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 13</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Lac; gums, resins and other vegetable saps and extracts</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="20">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-3</Substitution>
                              </td><td rowspan="20">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">15</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1501 90 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Poultry fat, other than that of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">0209</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> or </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1503</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">1502 10 90</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">1502 90 90</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Fats of bovine animals, sheep or goats, other than those of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1503</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and other than for industrial uses other than the manufacture of foodstuffs for human consumption</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1503 00 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Lard stearin and oleostearin, other than for industrial uses</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1503 00 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Lard oil, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared, other than tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1504</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1505 00 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Wool grease, crude</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1507</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Soya-bean oil and its fractions, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1508</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Groundnut oil and its fractions, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1511 10 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Palm oil, crude, other than for technical or industrial uses other than the manufacture of foodstuffs for human consumption</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1511 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Palm oil and its fractions, whether or not refined but not chemically modified, other than crude oil</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1512</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1513</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Coconut (copra), palm-kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1514</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1515</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1516</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1517</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, other than edible fats or oils or their fractions of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1516</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1518 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1516</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, not elsewhere specified or included</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1521 90 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Beeswax and other insect waxes, whether or not refined or coloured, other than raw</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1522 00 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Degras</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1522 00 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Oil foots and dregs; soapstocks, other than containing oil having the characteristics of olive oil</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="14">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-4a</Substitution>
                              </td><td rowspan="14">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">16</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1601 00 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sausages and similar products, of liver, and food preparations based on liver</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1602 20 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Goose or duck liver, prepared or preserved</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1602 41 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Ham and cuts thereof, prepared or preserved, of swine other than of domestic swine</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1602 42 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Shoulders and cuts thereof, prepared or preserved, of swine other than of domestic swine</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1602 49 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other prepared or preserved meat or meat offal, including mixtures, of swine other than of domestic swine</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">1602 50 31</Substitution>
                                    </Text>
                                 </Para>
                                 <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Text>
                                       <Substitution ChangeId="O010001M002" CommentaryRef="c000013">1602 50 95</Substitution>
                                    </Text>
                                 </Para>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other prepared or preserved meat or meat offal, cooked, of bovine animals, other than uncooked, other than mixtures of cooked meat or offal and uncooked meat or offal, whether or not in airtight containers</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1602 90 31</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other prepared or preserved meat or meat offal, of game or rabbit</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1602 90 69</Substitution>
                              </td><td rowspan="4">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other prepared or preserved meat or meat offal, of sheep or goats or other animals, not containing uncooked bovine meat or offal and not containing meat or meat offal of domestic swine</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1602 90 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1602 90 95</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1602 90 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1603 00 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates, in immediate packings of a net content of 1 kg or less</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1604</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1605</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="16">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-4b</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">17</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1702 50 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chemically pure fructose</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1702 90 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chemically pure maltose</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1704</Substitution>
                                 <FootnoteRef xmlns="http://www.legislation.gov.uk/namespaces/legislation" Ref="f00020"/>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sugar confectionery (including white chocolate), not containing cocoa</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">18</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 18</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Cocoa and cocoa preparations</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Preparations of cereals, flour, starch or milk; pastrycooks' products</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Preparations of vegetables, fruit, nuts or other parts of plants</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">21</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex Chapter 21</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Miscellaneous edible preparations excluding products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2106 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2106 90 30</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2106 90 51</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2106 90 55</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2106 90 59</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">22</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex Chapter 22</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Beverages, spirits and vinegar excluding products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2204 10 11</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> to </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2204 30 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2208 40</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="8">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">23</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2302 50 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Residues and wastes of a similar kind, whether or not in the form of pellets, resulting from the grinding or other working of leguminous plants</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2307 00 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other wine lees</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2308 00 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other grape marc</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2308 00 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2309 10 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other dog or cat food put up for retail sale, other than containing starch or glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1702 30 50</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1702 30 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1702 40 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">1702 90 50</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2106 90 55</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> or milk products</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2309 90 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Fish or marine mammal solubles, of a kind used in animal feeding</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2309 90 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Beetpulp with added molasses, of a kind used in animal feeding</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2309 90 96</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other preparations of a kind used in animal feeding, whether or not containing by weight 49 % or more of choline chloride on an organic or inorganic base</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-4c</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">24</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 24</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Tobacco and manufactured tobacco substitutes</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="4">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-5</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">25</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2519 90 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Magnesium oxide, other than calcined natural magnesium carbonate</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2522</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2825</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2523</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">27</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 27</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="106">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-6a</Substitution>
                              </td><td rowspan="54">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">28</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2801</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Fluorine, chlorine, bromine and iodine</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2802 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sulphur, sublimed or precipitated; colloidal sulphur</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 2804</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Hydrogen, rare gases and other non-metals, excluding products under subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2804 69 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2805 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Alkali or alkaline-earth metals other than sodium and calcium</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2805 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2806</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Hydrogen chloride (hydrochloric acid); chlorosulphuric acid</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2807 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sulphuric acid; oleum</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2808 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Nitric acid; sulphonitric acids</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2809</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2810 00 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Oxides of boron, other than diboron trioxide; boric acids</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2811</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other inorganic acids and other inorganic oxygen compounds of non-metals</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2812</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Halides and halide oxides of non-metals</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2813</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sulphides of non-metals; commercial phosphorus trisulphide</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2814</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Ammonia, anhydrous or in aqueous solution</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2815</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxide of sodium or potassium</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2816</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2817 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Zinc oxide; zinc peroxide</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2818 10</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Artificial corundum, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2818 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Aluminium oxide other than artificial corundum</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2819</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chromium oxides and hydroxides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2820</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Manganese oxides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2821</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe</Substitution>
                                 <Inferior xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">2</Substitution>
                                 </Inferior>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">O</Substitution>
                                 <Inferior xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">3</Substitution>
                                 </Inferior>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2822 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Cobalt oxides and hydroxides; commercial cobalt oxides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2823 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Titanium oxides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2824</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Lead oxides; red lead and orange lead</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2825</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2826</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2827</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2828</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2829</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chlorates and perchlorates; bromates and perbromates; iodates and periodates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2830</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sulphides; polysulphides, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2831</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Dithionites and sulphoxylates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2832</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sulphites; thiosulphates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2833</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sulphates; alums; peroxosulphates (persulphates)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2834 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Nitrites</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2834 21 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Nitrates</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2834 29</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2835</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2836</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2837</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Cyanides, cyanide oxides and complex cyanides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2839</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Silicates; commercial alkali metal silicates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2840</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Borates; peroxoborates (perborates)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2841</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Salts of oxometallic or peroxometallic acids</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2842</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other salts of inorganic acids or peroxoacids (including aluminosilicates, whether or not chemically defined), other than azides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2843</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 2844 30 11</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Cermets containing uranium depleted in U-235 or compounds of this product, other than unwrought</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 2844 30 51</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Cermets containing thorium or compounds of thorium, other than unwrought</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2845 90 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Isotopes other than those of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2844</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">; compounds, inorganic or organic, of such isotopes, whether or not chemically defined, other than heavy water (deuterium oxide) </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">(Euratom)</Substitution>
                                 </Emphasis>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, other than deuterium and compounds thereof, hydrogen and compounds thereof enriched in deuterium or mixtures and solutions containing these products </Substitution>
                                 <Emphasis xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                    <Substitution ChangeId="O010001M002" CommentaryRef="c000013">(Euratom)</Substitution>
                                 </Emphasis>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2846</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2847 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Hydrogen peroxide, whether or not solidified with urea</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2849</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Carbides, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2850 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2849</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2852</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2853</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="52">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">29</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2903</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Halogenated derivatives of hydrocarbons</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2904</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 2905</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, excluding products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2905 43 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2905 44</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2906</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2907</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Phenols; phenol-alcohols</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2908</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2909</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2910</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2911 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2912</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2913 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Halogenated, sulphonated, nitrated or nitrosated derivatives of products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2912</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2914</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2915</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2916</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2917</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2918</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2919</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2920</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2921</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Amine-function compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2922</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Oxygen-function amino-compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2923</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2924</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Carboxyamide-function compounds; amide-function compounds of carbonic acid</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2925</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2926</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Nitrile-function compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2927 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Diazo-, azo- or azoxy-compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2928 00 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Organic derivatives of hydrazine or of hydroxylamine, other than N,N-Bis(2-methoxyethyl) hydroxylamine</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2929 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Isocyanates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2929 90 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other compounds with other nitrogen function</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2930 20 00</Substitution>
                              </td><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Thiocarbamates and dithiocarbamates, and thiuram mono-, di- or tetrasulphides; dithiocarbonates (xanthates)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2930 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 2930 90 98</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2930 40 90</Substitution>
                              </td><td rowspan="7">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Methionine, captafol (ISO), methamidophos (ISO), and other organo-sulphur compounds other than dithiocarbonates (xanthates)</Substitution>
                              </td><td rowspan="7">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2930 60 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2930 70 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2930 80 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2930 90 13</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2930 90 16</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 2930 90 98</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2931 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other organo-inorganic compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2932</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Heterocyclic compounds with oxygen hetero-atom(s) only</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2933</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Heterocylic compounds with nitrogen hetero-atom(s) only</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2934</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2935 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">N-Methylperfluorooctane sulphonamide</Substitution>
                              </td><td rowspan="5">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2935 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">N-Ethylperfluorooctane sulphonamide</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2935 30 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">N-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2935 40 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2935 50 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other perfluorooctane sulphonamides</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2935 90 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other sulphonamides</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2938</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2940 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2937</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2938</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> or </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2939</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Corrected according to CN description</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2941 20 30</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Dihydrostreptomycin, its salts, esters and hydrates</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">2942 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other organic compounds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="17">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-6b</Substitution>
                              </td><td rowspan="4">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">31</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3102</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Mineral or chemical fertilisers, nitrogenous</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3103 11 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Superphosphates</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3103 19 00</Substitution>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3105</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">32</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex Chapter 32</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; excluding products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3201 20 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3201 90 20</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 3201 90 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> (tanning extracts of eucalyptus), </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 3201 90 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> (tanning extracts derived from gambier and myrobalan fruits) and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 3201 90 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> (other tanning extracts of vegetable origin)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">33</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 33</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Essential oils and resinoids; perfumery, cosmetic or toilet preparations</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">34</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 34</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">‘</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">dental waxes</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">’</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and dental preparations with a basis of plaster</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="7">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">35</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3501</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Casein, caseinates and other casein derivatives; casein glues</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3502 90 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Albuminates and other albumin derivatives</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3503 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3501</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3504 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3505 10 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Starches, esterified or etherified</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3506</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3507</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Enzymes; prepared enzymes not elsewhere specified or included</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">36</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 36</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">37</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 37</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Photographic or cinematographic goods</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">38</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex Chapter 38</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Miscellaneous chemical products excluding the products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3809 10</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">3824 60</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-7a</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">39</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 39</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Plastics and articles thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-7b</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">40</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 40</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Rubber and articles thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="8">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-8a</Substitution>
                              </td><td rowspan="8">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">41</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 4104</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, excluding the products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">4104 41 19</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">4104 49 19</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex 4106 31 00</Substitution>
                              </td><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Tanned or crust hides and skins of swine, without hair on, in the wet state (including wet-blue), split but not further prepared, or in the dry state (crust), whether or not split, but not further prepared</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">4106 32 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">4107</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">4114</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">4112 00 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">4114</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">4113</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">4114</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">,</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">4114</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">4115 10 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-8b</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">42</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 42</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">43</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 43</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Furskins and artificial fur; manufactures thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-9a</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">44</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 44</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Wood and articles of wood, wood charcoal</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-9b</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">45</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 45</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Cork and articles of cork</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">46</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 46</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="11">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-11a</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 50</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Silk</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">51</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex Chapter 51</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Wool, fine or coarse animal hair, excluding the products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">5105</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">; horsehair yarn and woven fabric</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">52</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 52</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Cotton</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">53</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 53</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">54</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 54</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Man-made filaments; strip and the like of man-made textile materials</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">55</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 55</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Man-made staple fibres</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">56</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 56</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">57</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 57</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Carpets and other textile floor coverings</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">58</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 58</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">59</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 59</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">60</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 60</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Knitted or crocheted fabrics</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-11b</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">61</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 61</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Articles of apparel and clothing accessories, knitted or crocheted</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">62</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 62</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Articles of apparel and clothing accessories, not knitted or crocheted</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">63</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 63</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other made-up textile articles; sets; worn clothing and worn textile articles; rags</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-12a</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">64</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 64</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Footwear, gaiters and the like; parts of such articles</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-12b</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">65</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 65</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Headgear and parts thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">66</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 66</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">67</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 67</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-13</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">68</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 68</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Articles of stone, plaster, cement, asbestos, mica or similar materials</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">69</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 69</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Ceramic products</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">70</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 70</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Glass and glassware</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-14</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">71</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 71</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-15a</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">72</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">7202</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Ferro-alloys</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">73</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 73</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Articles of iron or steel</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="12">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-15b</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">74</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 74</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Copper and articles thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="4">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">75</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">7505 12 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Bars, rods and profiles, of nickel alloys</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">7505 22 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Wire, of nickel alloys</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">7506 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Plates, sheets, strip and foil, of nickel alloys</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">7507 20 00</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Nickel tube or pipe fittings</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">76</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex Chapter 76</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Aluminium and articles thereof, excluding the products under heading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">7601</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">78</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex Chapter 78</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Lead and articles thereof, except for products of subheading </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">7801 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">7801 99</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Unwrought lead other than refined and other than containing by weight antimony as the principal other element</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">79</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex Chapter 79</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Zinc and articles thereof, excluding the products under headings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">7901</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">7903</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">81</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">ex Chapter 81</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Other base metals; cermets; articles thereof, excluding the products under subheadings </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8101 10 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8101 94 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8102 10 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8102 94 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8104 11 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8104 19 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8107 20 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8108 20 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8108 30 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8109 20 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8110 10 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8112 21 90</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8112 51 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8112 59 00</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">, </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8112 92</Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"> and </Substitution>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">8113 00 20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">82</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 82</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Tools, implements, cutlery, spoons and forks, of base metal; parts thereof, of base metal</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">83</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 83</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Miscellaneous articles of base metal</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="2">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-16</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">84</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 84</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">85</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 85</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-17a</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">86</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 86</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic-signalling equipment of all kinds</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-17b</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">87</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 87</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Vehicles other than railway or tramway rolling stock, and parts and accessories thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">88</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 88</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Aircraft, spacecraft, and parts thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">89</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 89</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Ships, boats and floating structures</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-18</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 90</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 91</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Clocks and watches and parts thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">92</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 92</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Musical instruments; parts and accessories of such articles</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td rowspan="3">
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">S-20</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">94</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 94</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">95</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 95</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Toys, games and sports requisites; parts and accessories thereof</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr><tr><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">96</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Chapter 96</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013">Miscellaneous manufactured articles</Substitution>
                              </td><td>
                                 <Substitution xmlns="http://www.legislation.gov.uk/namespaces/legislation" ChangeId="O010001M002" CommentaryRef="c000013"/>
                              </td></tr></tbody>
                     </table>
                  </Tabular>
               </P>
            </ScheduleBody>
         </Schedule>
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2012/978/annex/X" IdURI="http://www.legislation.gov.uk/id/eur/2012/978/annex/X" id="annex-X" RestrictStartDate="2012-10-25" RestrictExtent="E+W+S+N.I.">
            <Number>ANNEX X</Number>
            <ScheduleBody>
               <Tabular Orientation="portrait">
                  <Title>
                     <Strong>CORRELATION TABLE</Strong>
                  </Title>
                  <table xmlns="http://www.w3.org/1999/xhtml" cols="2">
                     <tbody><tr><th>Regulation (EC) No 732/2008</th><th>This Regulation</th></tr><tr><td>Article 1</td><td>Article 1</td></tr><tr><td>—</td><td>Article 2, point (a)</td></tr><tr><td>Article 2, point (a)</td><td>Article 2, point (g)</td></tr><tr><td>Article 2, point (b)</td><td>Article 2, point (h)</td></tr><tr><td>Article 2, point (c)</td><td>Article 2, points (b) to (f)</td></tr><tr><td>—</td><td>Article 2, point (i)</td></tr><tr><td>—</td><td>Article 2, point (j)</td></tr><tr><td>—</td><td>Article 2, point (k)</td></tr><tr><td>—</td><td>Article 2, point (l)</td></tr><tr><td>Article 3(1) and Article 3(2), first subparagraph</td><td>Article 4(1)</td></tr><tr><td>Article 3(2), second subparagraph</td><td>—</td></tr><tr><td>Article 3(3)</td><td>Article 5(4)</td></tr><tr><td>—</td><td>Article 4(2) and (3)</td></tr><tr><td>Article 4</td><td>Article 6(1) and Article 11(1)</td></tr><tr><td>Article 5(1) and (2)</td><td>Article 33(1) and (2)</td></tr><tr><td>Article 5(3)</td><td>—</td></tr><tr><td>Article 6(1) to (6)</td><td>Article 7(1) to (6)</td></tr><tr><td>Article 6(7)</td><td>—</td></tr><tr><td>Article 7(1) and (2)</td><td>Article 12(1) and (2)</td></tr><tr><td>Article 7(3)</td><td>—</td></tr><tr><td>Article 8(1)</td><td>Article 9(1)</td></tr><tr><td>—</td><td>Article 9(2)</td></tr><tr><td>Article 8(2)</td><td>Annex VII</td></tr><tr><td>Article 8(3), first subparagraph</td><td>Article 13(1)</td></tr><tr><td>—</td><td>Article 13(2)</td></tr><tr><td>Article 8(3), second subparagraph</td><td>Article 14(1)</td></tr><tr><td>—</td><td>Article 14(2) and (3)</td></tr><tr><td>Article 9(1) and (2)</td><td>Article 10(1) and (2)</td></tr><tr><td>Article 9(3)</td><td>—</td></tr><tr><td>—</td><td>Article 10(3)</td></tr><tr><td>Article 10(1)</td><td>—</td></tr><tr><td>Article 10(2)</td><td>Article 10(4)</td></tr><tr><td>—</td><td>Article 10(5)</td></tr><tr><td>Article 10(3)</td><td>Article 10(6)</td></tr><tr><td>Article 10(4)</td><td>—</td></tr><tr><td>Article 10(5)</td><td>—</td></tr><tr><td>Article 10(6)</td><td>—</td></tr><tr><td>—</td><td>Article 10(7)</td></tr><tr><td>—</td><td>Article 16</td></tr><tr><td>Article 11(1) to (7)</td><td>Article 18</td></tr><tr><td>Article 11(8)</td><td>Article 17</td></tr><tr><td>Article 12</td><td>—</td></tr><tr><td>Article 13</td><td>Article 8 and Annex VI</td></tr><tr><td>Article 14</td><td>Article 34</td></tr><tr><td>Article 15(1)</td><td>Article 19(1)</td></tr><tr><td>Article 15(2)</td><td>Article 15(1)</td></tr><tr><td>—</td><td>Article 15(2)</td></tr><tr><td>Article 15(3)</td><td>Article 19(2)</td></tr><tr><td>—</td><td>Article 20</td></tr><tr><td>Article 16</td><td>Article 21</td></tr><tr><td>Article 17</td><td>Article 15(3) and Article 19(3)</td></tr><tr><td>Article 18</td><td>Article 15(4) to (7) and Article 19(4) to (7)</td></tr><tr><td>Article 19</td><td>Article 15(8) to (12) and Article 19(8) to (14)</td></tr><tr><td>Article 20(1)</td><td>Article 22</td></tr><tr><td>Article 20(2) and (3)</td><td>Article 24(1) to (3)</td></tr><tr><td>Article 20(4)</td><td>Article 23</td></tr><tr><td>Article 20(5)</td><td>Article 10(4)</td></tr><tr><td>Article 20(6)</td><td>Article 26</td></tr><tr><td>Article 20(7)</td><td>Article 25</td></tr><tr><td>—</td><td>Article 27</td></tr><tr><td>—</td><td>Article 28</td></tr><tr><td>Article 20(8)</td><td>Article 29</td></tr><tr><td>Article 21</td><td>Article 30</td></tr><tr><td>Article 22(1)</td><td>Article 31</td></tr><tr><td>Article 22(2)</td><td>—</td></tr><tr><td>Article 23</td><td>Article 32</td></tr><tr><td>Article 24</td><td>—</td></tr><tr><td>Article 25, point (a)</td><td>Article 6(2) and Article 11(2)</td></tr><tr><td>Article 25, point (b)</td><td>Article 3(3) and Article 17(2) and (3)</td></tr><tr><td>Article 25, point (c)</td><td>Article 5(2)</td></tr><tr><td>Article 25, point (d)</td><td>Article 8(3)</td></tr><tr><td>Article 25, point (e)</td><td>Article 10(4)</td></tr><tr><td>Article 26</td><td>Article 35</td></tr><tr><td>—</td><td>Article 36</td></tr><tr><td>—</td><td>Article 37</td></tr><tr><td>—</td><td>Article 38</td></tr><tr><td>Article 27(1) and (2)</td><td>Article 39(1)</td></tr><tr><td>Article 27(3)</td><td>—</td></tr><tr><td>Article 27(4) and (5)</td><td>Article 39(2) to (4)</td></tr><tr><td>Article 28</td><td>—</td></tr><tr><td>Article 29</td><td>—</td></tr><tr><td>Article 30</td><td>—</td></tr><tr><td>Article 31</td><td>—</td></tr><tr><td>—</td><td>Article 40</td></tr><tr><td>—</td><td>Article 41</td></tr><tr><td>—</td><td>Article 42</td></tr><tr><td>Article 32(1)</td><td>Article 43(1)</td></tr><tr><td>Article 32(2)</td><td>Article 43(2) and (3)</td></tr><tr><td>—</td><td>Annex I</td></tr><tr><td>Annex I</td><td>Annexes II, III and IV</td></tr><tr><td>Annex II</td><td>Annexes V and IX</td></tr><tr><td>Annex III, Part A</td><td>Annex VIII, Part A</td></tr><tr><td>Annex III, Part B</td><td>Annex VIII, Part B</td></tr><tr><td>—</td><td>Annex X</td></tr></tbody>
                  </table>
               </Tabular>
            </ScheduleBody>
         </Schedule>
      </Schedules>
   </EURetained><Footnotes><Footnote id="f00001">
         <FootnoteText>
            <Para>
               <Text>Position of the European Parliament of 13 June 2012 (not yet published in the Official Journal) and decision of the Council of 4 October 2012.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00002">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00002" Class="EuropeanUnionOfficialJournal" Year="2008" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2008.211.01.0001.01.ENG" Date="2008-08-06">OJ L 211, 6.8.2008, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00003">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00003" Class="EuropeanUnionOfficialJournal" Year="2011" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2011.145.01.0028.01.ENG" Date="2011-05-31">OJ L 145, 31.5.2011, p. 28</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00004">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00004" Class="EuropeanUnionOfficialJournal" Year="2008" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2008.020.01.0001.01.ENG" Date="2008-01-24">OJ L 20, 24.1.2008, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00005">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00005" Class="EuropeanUnionOfficialJournal" Year="2000" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2000.240.01.0001.01.ENG" Date="2000-09-23">OJ L 240, 23.9.2000, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00006">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00006" Class="EuropeanUnionOfficialJournal" Year="1993" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1993.253.01.0001.01.ENG" Date="1993-10-11">OJ L 253, 11.10.1993, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00007">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00007" Class="EuropeanUnionOfficialJournal" Year="2011" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2011.055.01.0013.01.ENG" Date="2011-02-28">OJ L 55, 28.2.2011, p. 13</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00008">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00008" Class="EuropeanUnionOfficialJournal" Year="1987" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1987.256.01.0001.01.ENG" Date="1987-09-07">OJ L 256, 7.9.1987, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00009">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00009" Class="EuropeanUnionOfficialJournal" Year="2007" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2007.299.01.0001.01.ENG" Date="2007-11-16">OJ L 299, 16.11.2007, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00010">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00010" Class="EuropeanUnionOfficialJournal" Year="2009" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2009.188.01.0093.01.ENG" Date="2009-07-18">OJ L 188, 18.7.2009, p. 93</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00011">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00011" Class="EuropeanUnionOfficialJournal" Year="2009" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2009.343.01.0051.01.ENG" Date="2009-12-22">OJ L 343, 22.12.2009, p. 51</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00012">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00012" Class="EuropeanUnionOfficialJournal" Year="2009" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2009.152.01.0023.01.ENG" Date="2009-06-16">OJ L 152, 16.6.2009, p. 23</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00013">
         <FootnoteText>
            <Para>
               <Text>
                  <Substitution ChangeId="O001001M003-f00013" CommentaryRef="c000001">This list includes countries for which preferences may have been temporarily withdrawn or suspended. The Commission or the competent authorities of the country concerned will be able to provide an updated list.</Substitution>
               </Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00015">
         <FootnoteText>
            <Para>
               <Text>
                  <Substitution ChangeId="O003005M001-f00015" CommentaryRef="c000001">This list includes countries for which preferences may have been temporarily withdrawn or suspended. The Commission or the competent authorities of the country concerned will be able to provide an updated list.</Substitution>
               </Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00017">
         <FootnoteText>
            <Para>
               <Text>
                  <Substitution ChangeId="O001001M007-f00017" CommentaryRef="c000009">This list includes countries for which preferences may have been temporarily withdrawn or suspended. The Commission or the competent authorities of the country concerned will be able to provide an updated list.</Substitution>
               </Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00018">
         <FootnoteText>
            <Para>
               <Text>
                  <Substitution ChangeId="O001001M005-f00018" CommentaryRef="c000001">This list includes countries for which preferences may have been temporarily withdrawn or suspended. The Commission or the competent authorities of the country concerned will be able to provide an updated list.</Substitution>
               </Text>
            </Para>
         </FootnoteText>
      </Footnote></Footnotes><Commentaries><Commentary Type="F" Source="EU" id="c000001"><Para><Text>Substituted by <Citation URI="http://www.legislation.gov.uk/id/eur/2013/1421" id="cc00001" Class="EuropeanUnionRegulation" Year="2013" Number="1421" Title="Commission Delegated Regulation (EU) No 1421/2013 of 30 October 2013 amending Annexes I, II and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) No 1421/2013 of 30 October 2013 amending Annexes I, II and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text></Para></Commentary><Commentary Type="F" Source="EU" id="c000002"><Para><Text>Deleted by <Citation URI="http://www.legislation.gov.uk/id/eur/2014/1016" id="cc00002" Class="EuropeanUnionRegulation" Year="2014" Number="1016" Title="Commission Delegated Regulation (EU) No 1016/2014 of 22 July 2014 amending Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) No 1016/2014 of 22 July 2014 amending Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text></Para></Commentary><Commentary Type="F" Source="EU" id="c000003"><Para><Text>Deleted by <Citation URI="http://www.legislation.gov.uk/id/eur/2018/148" id="cc00003" Class="EuropeanUnionRegulation" Year="2018" Number="148" Title="Commission Delegated Regulation (EU) 2018/148 of 27 September 2017 amending Annexes II, III and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) 2018/148 of 27 September 2017 amending Annexes II, III and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text></Para></Commentary><Commentary Type="F" Source="EU" id="c000004"><Para><Text>Inserted by <Citation URI="http://www.legislation.gov.uk/id/eur/2014/1016" id="cc00004" Class="EuropeanUnionRegulation" Year="2014" Number="1016" Title="Commission Delegated Regulation (EU) No 1016/2014 of 22 July 2014 amending Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) No 1016/2014 of 22 July 2014 amending Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text></Para></Commentary><Commentary Type="F" Source="EU" id="c000005"><Para><Text>Deleted by <Citation URI="http://www.legislation.gov.uk/id/eur/2015/1979" id="cc00005" Class="EuropeanUnionRegulation" Year="2015" Number="1979" Title="Commission Delegated Regulation (EU) 2015/1979 of 28 August 2015 amending Annexes II, III and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) 2015/1979 of 28 August 2015 amending Annexes II, III and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text></Para></Commentary><Commentary Type="F" Source="EU" id="c000006"><Para><Text>Deleted by <Citation URI="http://www.legislation.gov.uk/id/eur/2014/1015" id="cc00006" Class="EuropeanUnionRegulation" Year="2014" Number="1015" Title="Commission Delegated Regulation (EU) No 1015/2014 of 22 July 2014 amending Annexes II and III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, and repealing Commission Delegated Regulation (EU) No 154/2013">Commission Delegated Regulation (EU) No 1015/2014 of 22 July 2014 amending Annexes II and III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences, and repealing Commission Delegated Regulation (EU) No 154/2013</Citation>.</Text></Para></Commentary><Commentary Type="F" Source="EU" id="c000007"><Para><Text>Inserted by <Citation URI="http://www.legislation.gov.uk/id/eur/2017/217" id="cc00007" Class="EuropeanUnionRegulation" Year="2017" Number="217" Title="Commission Delegated Regulation (EU) 2017/217 of 5 December 2016 amending Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) 2017/217 of 5 December 2016 amending Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text></Para></Commentary><Commentary Type="F" Source="EU" id="c000008"><Para><Text>Deleted by <Citation URI="http://www.legislation.gov.uk/id/eur/2017/217" id="cc00008" Class="EuropeanUnionRegulation" Year="2017" Number="217" Title="Commission Delegated Regulation (EU) 2017/217 of 5 December 2016 amending Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) 2017/217 of 5 December 2016 amending Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text></Para></Commentary><Commentary Type="F" Source="EU" id="c000009"><Para><Text>Substituted by <Citation URI="http://www.legislation.gov.uk/id/eur/2014/1" id="cc00004" Class="EuropeanUnionRegulation" Year="2014" Number="1" Title="Commission Delegated Regulation (EU) No 1/2014 of 28 August 2013 establishing Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) No 1/2014 of 28 August 2013 establishing Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text></Para></Commentary><Commentary Type="F" Source="EU" id="c000010"><Para><Text>Inserted by <Citation URI="http://www.legislation.gov.uk/id/eur/2016/79" id="cc00005" Class="EuropeanUnionRegulation" Year="2016" Number="79" Title="Commission Delegated Regulation (EU) 2016/79 of 25 November 2015 amending Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) 2016/79 of 25 November 2015 amending Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text></Para></Commentary><Commentary Type="F" Source="EU" id="c000011"><Para><Text>Inserted by <Citation URI="http://www.legislation.gov.uk/id/eur/2017/836" id="cc00006" Class="EuropeanUnionRegulation" Year="2017" Number="836" Title="Commission Delegated Regulation (EU) 2017/836 of 11 January 2017 amending Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) 2017/836 of 11 January 2017 amending Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text></Para></Commentary><Commentary Type="F" Source="EU" id="c000012"><Para><Text>Inserted by <Citation URI="http://www.legislation.gov.uk/id/eur/2014/1386" id="cc00007" Class="EuropeanUnionRegulation" Year="2014" Number="1386" Title="Commission Delegated Regulation (EU) No 1386/2014 of 19 August 2014 amending Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) No 1386/2014 of 19 August 2014 amending Annex III to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text></Para></Commentary><Commentary Type="F" Source="EU" id="c000013">
         <Para>
            <Text>Substituted by <Citation Class="EuropeanUnionRegulation" Year="2018" Number="216" URI="http://www.legislation.gov.uk/id/eur/2018/216" Title="Commission Delegated Regulation (EU) 2018/216 of 14 December 2017 amending Annexes V and IX to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) 2018/216 of 14 December 2017 amending Annexes V and IX to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text>
         </Para>
      </Commentary><Commentary Type="F" Source="EU" id="c000014">
         <Para>
            <Text>Substituted by <Citation Class="EuropeanUnionRegulation" Year="2015" Number="1978" URI="http://www.legislation.gov.uk/id/eur/2015/1978" Title="Commission Delegated Regulation (EU) 2015/1978 of 28 August 2015 amending Regulation (EU) No 978/2012 of the European Parliament and the Council as regards the modalities for the application of Article 8 listed in Annex VI to that Regulation">Commission Delegated Regulation (EU) 2015/1978 of 28 August 2015 amending Regulation (EU) No 978/2012 of the European Parliament and the Council as regards the modalities for the application of Article 8 listed in Annex VI to that Regulation</Citation>.</Text>
         </Para>
      </Commentary><Commentary Type="F" Source="EU" id="c000015">
         <Para>
            <Text>Substituted by <Citation Class="EuropeanUnionRegulation" Year="2020" Number="129" URI="http://www.legislation.gov.uk/id/eur/2020/129" Title="Commission Delegated Regulation (EU) 2020/129 of 26 November 2019 amending the vulnerability threshold set out in point 1(b) of Annex VII to Regulation (EU) No 978/2012 of the European Parliament and the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) 2020/129 of 26 November 2019 amending the vulnerability threshold set out in point 1(b) of Annex VII to Regulation (EU) No 978/2012 of the European Parliament and the Council applying a scheme of generalised tariff preferences</Citation>.</Text>
         </Para>
      </Commentary><Commentary id="M_F_75d1f28e-800c-4670-8165-0ec829bdff33" Type="F"><Para><Text>Substituted by <Citation URI="http://www.legislation.gov.uk/id/eur/2020/550" id="cc00009" Class="EuropeanUnionRegulation" Year="2020" Number="550" Title="Commission Delegated Regulation (EU) 2020/550 of 12 February 2020 amending Annexes II and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council as regards the temporary withdrawal of the arrangements referred to in Article 1(2) of Regulation (EU) No 978/2012 in respect of certain products originating in the Kingdom of Cambodia">Commission Delegated Regulation (EU) 2020/550 of 12 February 2020 amending Annexes II and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council as regards the temporary withdrawal of the arrangements referred to in Article 1(2) of Regulation (EU) No 978/2012 in respect of certain products originating in the Kingdom of Cambodia</Citation>.</Text></Para></Commentary><Commentary id="M_F_3eaffb1c-1185-4d6b-b461-e29f308772ff" Type="F"><Para><Text>Deleted by <Citation URI="http://www.legislation.gov.uk/id/eur/2015/1979" id="cc00002" Class="EuropeanUnionRegulation" Year="2015" Number="1979" Title="Commission Delegated Regulation (EU) 2015/1979 of 28 August 2015 amending Annexes II, III and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences">Commission Delegated Regulation (EU) 2015/1979 of 28 August 2015 amending Annexes II, III and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences</Citation>.</Text></Para></Commentary><Commentary id="M_F_b8a706bf-541c-4b05-f508-17cf4fdcf8d9" Type="F"><Para><Text>Substituted by <Citation URI="http://www.legislation.gov.uk/id/eur/2020/550" id="cc00003" Class="EuropeanUnionRegulation" Year="2020" Number="550" Title="Commission Delegated Regulation (EU) 2020/550 of 12 February 2020 amending Annexes II and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council as regards the temporary withdrawal of the arrangements referred to in Article 1(2) of Regulation (EU) No 978/2012 in respect of certain products originating in the Kingdom of Cambodia">Commission Delegated Regulation (EU) 2020/550 of 12 February 2020 amending Annexes II and IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council as regards the temporary withdrawal of the arrangements referred to in Article 1(2) of Regulation (EU) No 978/2012 in respect of certain products originating in the Kingdom of Cambodia</Citation>.</Text></Para></Commentary></Commentaries></Legislation>