{
  "url": "https://openlegislation.uk/eu-decision-2017-861/schedule-ANNEX II",
  "json_url": "https://openlegislation.uk/eu-decision-2017-861/schedule-ANNEX II.json",
  "legislation": "eudn/2017/861",
  "legislation_title": "Council Decision (EU) 2017/861 of 11 May 2017 on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee concerning an amendment to Protocol 3 to the EEA Agreement, concerning products referred to in Article 8(3)(b) of the Agreement",
  "legislation_url": "https://openlegislation.uk/eu-decision-2017-861",
  "path": "schedule/ANNEX II",
  "kind": "schedule",
  "number": "ANNEX II",
  "heading": null,
  "text": "Annex II to Table I of Protocol 3 to the Agreement is amended as follows:\n(1) The following paragraph is added after paragraph (1):\n‘(1a)\nThe customs duties applicable to the following products originating in the European Union shall be zero:\nIcelandic Tariff Code\nProduct description\n0501.0000\nHuman hair, unworked, whether or not washed or scoured; waste of human hair\n0502\nPigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair:\n0502.1000\n–\nPigs', hogs' or boars' bristles and hair and waste thereof\n0502.9000\n–\nOther\n0505\nSkins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers:\n–\nFeathers of a kind used for stuffing; down:\n0505.1001\n– –\nFeathers\n0505.1002\n– –\nEider down, cleaned\n0505.1003\n– –\nOther down\n0505.1009\n– –\nOther\n0505.9000\n–\nOther\n0507\nIvory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products:\n–\nIvory; ivory powder and waste:\n0507.1001\n– –\nWhale teeth\n0507.1009\n– –\nOther\n–\nOther\n0507.9001\n– –\nWhalebone\n0507.9002\n– –\nBird's claws\n0507.9003\n– –\nSheep horns\n0507.9004\n– –\nBovine horns\n0507.9009\n– –\nOther\n0508.0000\nCoral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape powder and waste thereof\n0510.0000\nAmbergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved\nex 0710\nVegetables (uncooked or cooked by steaming or boiling in water), frozen:\n0710.4000\n–\nSweet corn\nex 0711\nVegetables 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:\n–\nOther vegetables; mixtures of vegetables:\n0711.9002\n– –\nSweet corn\nex 1302\nVegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:\n–\nVegetable saps and extracts:\n– –\nOther:\n1302.1901\n– – –\nFor food preparations\n1302.1909\n– – –\nOther\n–\nPectic substances, pectinates and pectates:\n1302.2001\n– –\nContaining by weight 5 % or more of added sugar\n1401\nVegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark):\n1401.1000\n–\nBamboos\n1401.2000\n–\nRattans\n1401.9000\n–\nOther\n1404\nVegetable products not elsewhere specified or included:\n1404.2000\n–\nCotton linters\n–\nOther:\n1404.9001\n– –\nTeazel-heads\n1404.9009\n– –\nOther\nex 1517\nMargarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516:\n–\nMargarine, excluding liquid margarine:\n1517.1001\n– –\nContaining more than 10 % but not more than 15 % by weight of milkfat\n–\nOther:\n1517.9002\n– –\nContaining more than 10 % but not more than 15 % by weight of milk fats\n1517.9005\n– –\nEdible mixtures of animal or vegetable fats and oils for use as mould release preparations\nex 1702\nOther sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:\n1702.5000\n–\nChemically pure fructose\n–\nOther, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:\n1702.9004\n– –\nChemically pure maltose\n1704\nSugar confectionery (including white chocolate), not containing cocoa:\n1704.1000\n–\nChewing gum, whether or not sugar-coated\n–\nOther:\n1704.9001\n– –\nPaste of powdered almonds with added sugar, and persipan (imitations of powdered almond paste), in units of 5 kg or more\n1704.9002\n– –\nPaste of powdered almonds, with added sugar, and persipan (imitations of powdered almond paste), in units of less than 5 kg\n1704.9003\n– –\nMoulded ornamental sugar\n1704.9004\n– –\nLiquorice, with sugar and liquorice preparations\n1704.9005\n– –\nSugar bonbons, sweet tablets (lozenges), n.e.s\n1704.9006\n– –\nCaramels\n1704.9007\n– –\nPreparations of gum Arabic\n1704.9008\n– –\nSugar confectionery not containing gluten nor protein specially prepared for allergy and metabolism disorder\n1704.9009\n– –\nOther\n1806\nChocolate and other food preparations containing cocoa:\n–\nCocoa powder, containing added sugar or other sweetening matter:\n1806.1001\n– –\nFor the manufacture of beverages\n1806.1009\n– –\nOther\n–\nOther preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:\n1806.2010\n– –\nPaste of nougat in blocks of 5 kg or more\n1806.2020\n– –\nPowder for making desserts\n– –\nCocoa powder, excluding products of heading 1901, containing by weight 30 % or more of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances:\n1806.2031\n– – –\nContaining added sugar or other sweetening matter\n1806.2039\n– – –\nOther\n– –\nCocoa powder, excluding products of heading 1901, containing by weight less than 30 % of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances:\n1806.2041\n– – –\nContaining added sugar or other sweetening matter\n1806.2049\n– – –\nOther\n– –\nOther:\n1806.2050\n– – –\nOther preparations, excluding products of heading 1901, containing by weight 30 % or more of fresh milk powder and/or skimmed milk powder\n1806.2060\n– – –\nOther preparations, excluding products of heading 1901, containing by weight less than 30 % of fresh milk powder and/or skimmed milk powder\n1806.2090\n– – –\nOther\n–\nOther, in blocks, slabs or bars:\n– –\nFilled:\n1806.3101\n– – –\nFilled chocolate in blocks, slabs or bars\n1806.3109\n– – –\nOther\n– –\nNot filled:\n1806.3201\n– – –\nChocolate composed solely of cocoa paste, sugar and not more than 30 % of cocoa butter, in slabs and bars\n1806.3202\n– – –\nChocolate containing cocoa paste, sugar, cocoa butter and milk powder, in slabs or bars\n1806.3203\n– – –\nImitation chocolate in slabs or bars\n1806.3209\n– – –\nOther\n–\nOther:\n– –\nSubstances for the manufacture of beverages:\n1806.9011\n– – –\nPrepared substances for beverages, with a basis of goods of headings 0401 to 0404, containing by weight 5 % or more of cocoa powder calculated on a totally defatted basis, n.e.s., sugar or other sweetening matter, in addition to other minor ingredients and flavouring matter\n1806.9012\n– – –\nPrepared substances for beverages, containing cocoa together with proteins and/or other nutritive elements, also vitamins, minerals, vegetable fibres, polyunsaturated fatty acids and flavouring matter\n1806.9019\n– – –\nOther\n– –\nOther:\n1806.9021\n– – –\nPowder for making desserts; puddings and soups\n1806.9022\n– – –\nFood specially prepared for infants and for dietetic purposes\n1806.9023\n– – –\nEaster eggs\n1806.9024\n– – –\nIce-cream sauces and dips\n1806.9025\n– – –\nCoated or covered, such as raisins, nuts, ‘puffed’ cereals, liquorice, caramels and jellies\n1806.9026\n– – –\nChocolate creams (konfekt)\n1806.9027\n– – –\nBreakfast cereals\n– – –\nCocoa powder, excluding products of heading 1901, containing by weight 30 % or more of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances:\n1806.9041\n– – – –\nContaining added sugar or other sweetening matter\n1806.9049\n– – – –\nOther\n– – –\nCocoa powder, excluding products of heading 1901, containing by weight less than 30 % of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances:\n1806.9051\n– – – –\nContaining added sugar or other sweetening matter\n1806.9059\n– – – –\nOther\n– – –\nOther:\n1806.9091\n– – – –\nContaining added sugar or other sweetening matter\n1806.9099\n– – – –\nOther\n1901\nMalt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings Nos. 0401 to 0404, not containing cocoa or containing cocoa powder in a proportion by weight of less than 5 % calculated on a totally defatted basis, not elsewhere specified or included:\n1901.1000\n–\nPreparations for infant use, put up for retail sale\n–\nMixes and doughs for the preparation of bakers' wares of heading No 1905:\n– –\nContaining a total of 3 % or more of fresh milk powder, skimmed milk powder, eggs, milkfat (such as butter), cheese or meat:\n1901.2011\n– – –\nFor the preparation of crisp bread of heading 1905.1000\n1901.2012\n– – –\nFor the preparation of gingerbread and the like of heading 1905.2000\n1901.2051\n– – –\nFor the preparation of sweet biscuits of headings 1905.3110, including cookies\n1901.2052\n– – –\nFor the preparation of sweet biscuits of headings 1905.3120, including cookies\n1901.2053\n– – –\nFor the preparation of ginger snaps of heading 1905.3131\n1901.2054\n– – –\nFor the preparation of waffles and wafers of heading 1905.3201 and 1905.3209 containing added sugar or other sweetening matter\n1901.2055\n– – –\nFor the preparation of waffles and wafers of heading 1905.3201 and 1905.3209 without added sugar or other sweetening matter\n1901.2056\n– – –\nFor the preparation of rusks, toasted bread and similar toasted products of heading 1905.4000\n1901.2057\n– – –\nFor the preparation of bread of heading 1905.9011 with filling based on butter or other dairy products\n1901.2058\n– – –\nFor the preparation of bread of heading 1905.9019\n1901.2059\n– – –\nFor the preparation of plain biscuits of headings 1905.9021 and 1905.9029\n1901.2061\n– – –\nFor the preparation of savoury and salted biscuits of heading 1905.9030\n1901.2062\n– – –\nFor the preparation of cakes and pastry of headings 1905.9041 and 1905.9049 containing added sugar or other sweetening matter\n1901.2063\n– – –\nFor the preparation of cakes and pastry of headings 1905.9041 and 1905.9049 without added sugar or other sweetening matter\n1901.2064\n– – –\nMixes and doughs, containing meat, for the preparation of pies, including pizza, of heading 1905.9051\n1901.2065\n– – –\nMixes and doughs, containing ingredients other than meat, for the preparation of pizza and the like of heading 1905.9059\n1901.2066\n– – –\nFor the preparation of snacks, such as flakes, screws, rings, cones, sticks, and the like\n1901.2067\n– – –\nFor the preparation of products of heading 1905.9091\n1901.2068\n– – –\nFor the preparation of products of heading 1905.9099\n– –\nOther:\n1901.2071\n– – –\nFor the preparation of crispbread of heading 1905.1000\n1901.2072\n– – –\nFor the preparation of gingerbread and the like of heading 1905.2000\n1901.2073\n– – –\nFor the preparation of sweet biscuits of headings 1905.3110, including cookies\n1901.2074\n– – –\nFor the preparation of sweet biscuits of 1905.3120, including cookies\n1901.2075\n– – –\nFor the preparation of ginger snaps of heading 1905.3131\n1901.2076\n– – –\nFor the preparation of waffles and wafers of heading 1905.3201 and 1905.3209\n1901.2077\n– – –\nFor the preparation of rusks, toasted bread and similar toasted products of heading 1905.4000\n1901.2078\n– – –\nFor the preparation of bread of heading 1905.9011 with filling based on butter or other dairy products\n1901.2079\n– – –\nFor the preparation of bread of heading 1905.9019\n1901.2081\n– – –\nFor the preparation of plain biscuits of heading 1905.9021 and 1905.9029\n1901.2082\n– – –\nFor the preparation of savoury and salted biscuits of heading 1905.9030\n1901.2083\n– – –\nFor the preparation of cakes and pastry of heading 1905.9041\n1901.2084\n– – –\nFor the preparation of cakes and pastry of heading 1905.9049\n1901.2085\n– – –\nMixes and doughs, containing meat, for the preparation of pies, including pizza, of heading 1905.9051\n1901.2086\n– – –\nMixes and doughs, containing ingredients other than meat, for the preparation of pizza and the like of heading 1905.9059\n1901.2087\n– – –\nFor the preparation of snacks, such as flakes, screws, rings, cones, sticks, and the like\n1901.2088\n– – –\nFor the preparation of products of heading 1905.9091 containing added sugar or other sweetening matter\n1901.2089\n– – –\nFor the preparation of products of heading 1905.9099\n–\nOther:\n– –\nSubstances for the manufacture of beverages:\n1901.9021\n– – –\nPrepared substances for beverages, with a basis of goods of headings 0401 to 0404, not containing cocoa or containing by weight less than 5 % of cocoa calculated on a totally defatted basis, n.e.s., added sugar or other sweetening matter, in addition to other minor ingredients and flavouring matter\n1901.9029\n– – –\nOther prepared substances for beverages, with a basis of goods of headings 0401 to 0404, not containing cocoa or containing by weight less than 5 % of cocoa calculated on a totally defatted basis, n.e.s.\n1901.9031\n– – –\nOther substances for beverages containing added sugar or other sweetening matter\n1901.9039\n– – –\nOther substances for beverages\n1901.9091\n– – –\nContaining added sugar or other sweetening matter\n1901.9099\n– – –\nOther\nex 1902\nPasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:\n–\nUncooked pasta, not stuffed or otherwise prepared:\n1902.1100\n– –\nContaining eggs\n1902.1900\n– –\nOther\n–\nStuffed pasta, whether or not cooked or otherwise prepared:\n– –\nStuffed with preparations of fish, crustaceans, molluscs and other aquatic invertebrates:\n1902.2011\n– – –\nIn a proportion exceeding 20 % by weight\n1902.2019\n– – –\nOther\n– –\nStuffed with preparations of sausages, meat, meat offal or blood or mixtures thereof:\n1902.2022\n– – –\nContaining 3 % up to and including 20 % by weight of sausages, meat, meat offal or blood or mixtures thereof\n1902.2029\n– – –\nOther\n– –\nStuffed with cheese:\n1902.2031\n– – –\nContaining more than 3 % by weight of cheese\n1902.2039\n– – –\nOther\n– –\nStuffed with meat and cheese:\n1902.2041\n– – –\nContaining more than 20 % by weight of meat and cheese\n1902.2042\n– – –\nContaining a total of 3 % up to and including 20 % by weight of meat and cheese\n1902.2049\n– – –\nOther\n1902.2050\n– –\nOther\n–\nOther pasta:\n1902.3010\n– –\nWith fish, crustaceans, molluscs and other aquatic invertebrates\n– –\nWith sausages, meat, meat offal or blood or mixtures thereof:\n1902.3021\n– – –\nIn a proportion of 3 % up to and including 20 % by weight\n1902.3029\n– – –\nOther\n– –\nWith cheese:\n1902.3031\n– – –\nIn a proportion exceeding 3 % by weight\n1902.3039\n– – –\nOther\n– –\nWith meat and cheese:\n1902.3041\n– – –\nIn a proportion of 3 % up to and including 20 % by weight, total\n1902.3049\n– – –\nOther\n1902.3050\n– –\nOther\n–\nCouscous:\n1902.4010\n– –\nWith fish, crustaceans, molluscs and other aquatic invertebrates\n– –\nWith sausages, meat, meat offal or blood or mixtures thereof:\n1902.4021\n– – –\nIn a proportion of 3 % up to and including 20 % by weight\n1902.4029\n– – –\nOther\n1902.4030\n– –\nOther\n1903\nTapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms:\n1903.0001\n–\nIn retail packings of 5 kg or less\n1903.0009\n–\nOther\n1904\nPrepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared:\n–\nPrepared foods obtained by the swelling or roasting of cereals or cereal products:\n1904.1001\n– –\nSnacks, such as flakes, screws, rings, cones, sticks, and the like\n1904.1003\n– –\nBreakfast cereals containing more than 10 % of added sugar\n1904.1004\n– –\nOther breakfast cereals\n1904.1009\n– –\nOther\n–\nPrepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:\n1904.2001\n– –\nBased on swelled cereals or roasted cereals or products of cereals\n1904.2009\n– –\nOther\n–\nBulgur wheat:\n1904.3001\n– –\nContaining meat in a proportion of 3 % up to and including 20 % by weight\n1904.3009\n– –\nOther\n–\nOther:\n1904.9001\n– –\nContaining meat in a proportion of 3 % up to and including 20 % by weight\n1904.9009\n– –\nContaining meat in a proportion of 3 % up to and including 20 % by weight\n1905\nBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:\n1905.1000\n–\nCrisp bread\n1905.2000\n–\nGingerbread and the like\n–\nSweet biscuits; waffles and wafers:\n– –\nSweet biscuits:\n1905.3110\n– – –\nCoated or covered with chocolate or with fondants containing cocoa\n1905.3120\n– – –\nNot containing gluten nor protein specially prepared for allergy- and metabolism disorder\n– – –\nOther:\n1905.3131\n– – – –\nGinger snaps\n1905.3132\n– – – –\nSweet biscuits and cookies, containing less than 20 % of sugar\n1905.3139\n– – – –\nOther sweet biscuits and cookies\n– –\nWaffles and wafers:\n1905.3201\n– – –\nCoated or covered with chocolate or with fondants containing cocoa\n1905.3209\n– – –\nOther\n1905.4000\n–\nRusks, toasted bread and similar toasted products\n–\nOther:\n– –\nBread:\n1905.9011\n– – –\nWith a filling consisting essentially of butter or other dairy products (for example, garlic butter)\n1905.9019\n– – –\nOther\n– –\nPlain biscuits:\n1905.9021\n– – –\nNot containing gluten nor protein specially prepared for allergy- and metabolism disorder\n1905.9029\n– – –\nOther\n1905.9030\n– –\nSavoury and salted biscuits\n– –\nCakes and pastry:\n1905.9041\n– – –\nNot containing gluten nor protein specially prepared for allergy- and metabolism disorder\n1905.9049\n– – –\nOther\n– –\nPies, including pizza:\n1905.9051\n– – –\nContaining meat\n1905.9059\n– – –\nOther\n1905.9060\n– –\nSnacks, such as flakes, screws, rings, cones, sticks, and the like\n– –\nOther\n1905.9091\n– – –\nContaining added sugar or other sweetening matter\n1905.9099\n– – –\nOther\nex 2001\nVegetable, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:\n–\nOther:\n2001.9001\n– –\nSweet corn (Zea mays var. saccharata)\n2001.9002\n– –\nYams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch\nex 2001.9009\n– –\nothers containing palm hearts\nex 2004\nOther vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen:\n–\nPotatoes:\n2004.1001\n– –\nFlour, meal or flakes\n–\nOther vegetables and mixtures of vegetables:\n2004.9001\n– –\nSweet corn (Zea mays var. saccharata)\nex 2005\nOther vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen:\n–\nPotatoes:\n2005.2001\n– –\nFlour, meal or flakes\n2005.8000\n–\nSweet corn (Zea mays var. saccharata)\nex 2006\nFruit, nuts, fruit-peel other parts of plants, preserved by sugar (drained, glacé or crystallised)\n–\nFrozen vegetables:\n2006.0011\n– –\nSweet corn (Zea mays var. saccharata)\n–\nOther vegetables:\n2006.0021\n– –\nSweet corn (Zea mays var. saccharata)\n2007\nJams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter:\n2007.1000\n–\nHomogenised preparations\n–\nOther:\n2007.9100\n– –\nCitrus fruit\n2007.9900\n– –\nOther\nex 2008\nFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:\n–\nNuts, ground-nuts and other seeds, whether or not mixed together:\n– –\nGround-nuts:\n2008.1101\n– – –\nPeanut butter\nex 2008.1109\n– – –\nOther, roasted\n–\nOther, including mixtures other than those of subheading 2008.19:\n2008.9100\n– –\nPalm hearts\n– –\nOther:\n2008.9902\n– – –\nMaize (corn), other than sweet corn (Zea mays var. saccharata)\nex 2101\nExtracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:\n–\nExtracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:\n– –\nPreparations with a basis of extracts, essences or concentrates or with a basis of coffee:\n2101.1201\n– – –\nContaining by weight 1,5 % or more of milkfat, 2,5 % or more of milk protein, 5 % or more of sugar or 5 % or more of starch\n–\nExtracts, 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:\n2101.2001\n– –\nContaining by weight 1,5 % or more of milkfat, 2,5 % or more of milk protein, 5 % or more of sugar or 5 % or more of starch\n–\nRoasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:\n2101.3001\n– –\nOther roasted coffee substitutes, excluded roasted chicory, extracts, essences and concentrates of other roasted coffee substitutes, excluded roasted chicory\n2102\nYeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders:\n–\nActive yeasts:\n2102.1001\n– –\nOther than for baking of bread, excluded yeasts for use in animal fodder\n2102.1009\n– –\nOther\n–\nInactive yeasts; other single-cell micro-organisms, dead:\n2102.2001\n– –\nInactive yeasts\n2102.2002\n– –\nDead, single-cell algae\n2102.2003\n– –\nFor use in animal fodder\n2102.2009\n– –\nOther\n–\nPrepared baking powders:\n2102.3001\n– –\nIn retail packings of 5 kg or less\n2102.3009\n– –\nOther\nex 2103\nSauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:\n2103.2000\n–\nTomato ketchup and other tomato sauces\n–\nMustard flour and meal and prepared mustard:\n2103.3001\n– –\nPrepared mustard containing 5 % or more by weight of added sugar\n–\nOther:\n2103.9010\n– –\nPrepared vegetable sauces with a basis of flour, meal, starch or malt extract\n2103.9020\n– –\nMayonnaise\n2103.9030\n– –\nSauces of oil n.e.s. (for example rémoulades sauces)\n– –\nContaining meat:\n2103.9051\n– – –\nIn a proportion exceeding 20 % by weight\n2103.9052\n– – –\nIn a proportion of 3 % up to and including 20 % by weight\n2103.9059\n– – –\nOther\n– –\nOther:\n2103.9091\n– – –\nContaining added sugar or other sweetening matter\n2103.9099\n– – –\nOther\n2104\nSoups and broths and preparations therefor; homogenised composite food preparations:\n–\nSoups and broths and preparations therefor:\n2104.1001\n– –\nPreparations of vegetable soups with a basis of flour, meal, starch or malt extract\n2104.1002\n– –\nOther soup powder in packings of 5 kg or more\n2104.1003\n– –\nCanned fish soups\n– –\nOther soups:\n2104.1011\n– – –\nContaining meat in a proportion exceeding 20 % by weight\n2104.1012\n– – –\nContaining meat in a proportion of 3 % up to and including 20 % by weight\n2104.1019\n– – –\nOther\n– –\nOther:\n2104.1021\n– – –\nContaining meat in a proportion exceeding 20 % by weight\n2104.1022\n– – –\nContaining meat in a proportion of 3 % up to and including 20 % by weight\n2104.1029\n– – –\nOther\n–\nHomogenised composite food preparations:\n2104.2001\n– – –\nContaining meat in a proportion exceeding 20 % by weight\n2104.2002\n– – –\nContaining meat in a proportion of 3 % up to and including 20 % by weight\n2104.2003\n– –\nContaining, fish, crustaceans molluscs or other aquatic invertebrates\n2104.2009\n– – –\nOther\nex 2106\nFood preparations not elsewhere specified or included:\n2106.1000\n–\nProtein concentrates and textured protein substances\n–\nOther:\n– –\nFruit juices, prepared or mixed more than specified in heading No 2009:\n2106.9011\n– – –\nUnfermented and not containing sugar, in containers of 50 kg or more\n2106.9012\n– – –\nOther in other containers containing added sugar or other sweetening matters\n2106.9013\n– – –\nOther in other containers\n– –\nPreparations for making beverages:\n2106.9023\n– – –\nMixtures of plants or parts of plants, whether or not mixed with extracts from plants, for the preparations of plant broths\n2106.9024\n– – –\nSpecially prepared as infant food or for dietetic purposes\n2106.9025\n– – –\nPrepared substances for beverages, containing proteins and/or other nutritive elements, also vitamins, minerals, vegetable fibres, polyunsaturated fatty acids and flavouring matter\n2106.9026\n– – –\nPrepared substances for beverages, of ginseng extract mixed with other ingredients, for example glucose or lactose\n2106.9027\n– – –\nNon-alcoholic preparations (concentrated extracts) without sugar or other sweetening matter\n2106.9028\n– – –\nNon-alcoholic preparations (concentrated extracts) containing added sugar\n2106.9029\n– – –\nNon-alcoholic preparations (concentrated extracts) containing added sweetening matter\n– – –\nAlcoholic preparations of an alcoholic strength by volume exceeding 0,5 %, for making beverages:\n2106.9031\n– – – –\nOf an alcoholic strength by volume of more than 0,5 % up to and including 2,25 % vol\n2106.9032\n– – – –\nOf an alcoholic strength by volume of more than 2,25 % up to and including 15 % vol\n2106.9033\n– – – –\nOf an alcoholic strength by volume of more than 15 % up to and including 22 % vol\n2106.9034\n– – – –\nOf an alcoholic strength by volume more than 22 % up to and including 32 % vol\n2106.9035\n– – – –\nOf an alcoholic strength by volume more than 32 % up to and including 40 % vol\n2106.9036\n– – – –\nOf an alcoholic strength by volume more than 40 % up to and including 50 % vol\n2106.9037\n– – – –\nOf an alcoholic strength by volume more than 50 % up to and including 60 % vol\n2106.9038\n– – – –\nOther\n2106.9039\n– – –\nOther\n– –\nPowder for making desserts:\n2106.9041\n– – –\nIn retail packings of 5 kg or less, containing milk powder, egg white or egg yolks\n2106.9042\n– – –\nIn retail packings of 5 kg or less, not containing milk powder, egg white or egg yolks\n2106.9048\n– – –\nOther, containing milk powder, egg white or egg yolks\n2106.9049\n– – –\nOther, not containing milk powder, egg white or egg yolks\n2106.9051\n– –\nMixtures of chemical substances and food, such as saccharin and lactose used as sweetening matter\n2106.9062\n– –\nFruit soups and porridge\n2106.9064\n– –\nContaining meat in a proportion of 3 % up to and including 20 % by weight\n2106.9065\n– –\nFish liver oil capsules and other vitamins, n.e.s.\n2106.9066\n– –\nFood supplements, n.e.s.\n2106.9067\n– –\nVegetarian cream\n2106.9068\n– –\nVegetarian cheese\n– –\nCandy, containing neither sugar nor cocoa:\n2106.9071\n– – –\nChewing gum\n2106.9072\n– – –\nOther\n2106.9079\n– –\nOther\n2202\nWaters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009:\n–\nWaters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:\n– –\nCarbonated beverages containing added sugar or sweetening matter:\n2202.1011\n– – –\nIn disposable packings of steel\n2202.1012\n– – –\nIn disposable packings of aluminium\n2202.1013\n– – –\nIn disposable packings of glass for more than 500 ml\n2202.1014\n– – –\nIn disposable packings of glass for 500 ml or less\n2202.1015\n– – –\nIn disposable packings of plastic, coloured\n2202.1016\n– – –\nIn disposable packings of plastic, uncoloured\n2202.1019\n– – –\nOther\n– –\nCarbonated beverages containing added sugar or sweetening matter:\n2202.1031\n– – –\nIn disposable packings of steel\n2202.1032\n– – –\nIn disposable packings of aluminium\n2202.1033\n– – –\nIn disposable packings of glass for more than 500 ml\n2202.1034\n– – –\nIn disposable packings of glass for 500 ml or less\n2202.1035\n– – –\nIn disposable packings of plastic, coloured\n2202.1036\n– – –\nIn disposable packings of plastic, uncoloured\n2202.1039\n– – –\nOther\n– –\nSpecially prepared as infant food or for dietetic purposes:\n2202.1041\n– – –\nIn packings of paperboard\n2202.1042\n– – –\nIn disposable packings of steel\n2202.1043\n– – –\nIn disposable packings of aluminium\n2202.1044\n– – –\nIn disposable packings of glass for more than 500 ml\n2202.1045\n– – –\nIn disposable packings of glass for 500 ml or less\n2202.1046\n– – –\nIn disposable packings of plastic, coloured\n2202.1047\n– – –\nIn disposable packings of plastic, uncoloured\n2202.1049\n– – –\nOther\n– –\nOther:\n2202.1091\n– – –\nIn packings of paperboard\n2202.1092\n– – –\nIn disposable packings of steel\n2202.1093\n– – –\nIn disposable packings of aluminium\n2202.1094\n– – –\nIn disposable packings of glass for more than 500 ml\n2202.1095\n– – –\nIn disposable packings of glass for 500 ml or less\n2202.1096\n– – –\nIn disposable packings of plastic, coloured\n2202.1097\n– – –\nIn disposable packings of plastic, uncoloured\n2202.1099\n– – –\nOther\n–\nOther:\n– –\nOf dairy products with other ingredients, provided that the dairy products are 75 % or more by weight excluding packings:\n2202.9011\n– – –\nIn packings of paperboard\n2202.9012\n– – –\nIn disposable packings of steel\n2202.9013\n– – –\nIn disposable packings of aluminium\n2202.9014\n– – –\nIn disposable packings of glass for more than 500 ml\n2202.9015\n– – –\nIn disposable packings of glass for 500 ml or less\n2202.9016\n– – –\nIn disposable packings of plastic, coloured\n2202.9017\n– – –\nIn disposable packings of plastic, uncoloured\n2202.9019\n– – –\nOther\n– –\nSpecially prepared as infant food or for dietetic purposes:\n2202.9021\n– – –\nIn packings of paperboard\n2202.9022\n– – –\nIn disposable packings of steel\n2202.9023\n– – –\nIn disposable packings of aluminium\n2202.9024\n– – –\nIn disposable packings of glass for more than 500 ml\n2202.9025\n– – –\nIn disposable packings of glass for 500 ml or less\n2202.9026\n– – –\nIn disposable packings of plastic, coloured\n2202.9027\n– – –\nIn disposable packings of plastic, uncoloured\n2202.9029\n– – –\nOther\n– –\nBeverages of soya beans:\n2202.9031\n– – –\nIn packings of paperboard\n2202.9032\n– – –\nIn disposable packings of steel\n2202.9033\n– – –\nIn disposable packings of aluminium\n2202.9034\n– – –\nIn disposable packings of glass for more than 500 ml\n2202.9035\n– – –\nIn disposable packings of glass for 500 ml or less\n2202.9036\n– – –\nIn disposable packings of plastic, coloured\n2202.9037\n– – –\nIn disposable packings of plastic, uncoloured\n2202.9039\n– – –\nOther\n– –\nBeverages of rice and/or almonds:\n2202.9041\n– – –\nIn packings of paperboard\n2202.9042\n– – –\nIn disposable packings of steel\n2202.9043\n– – –\nIn disposable packings of aluminium\n2202.9044\n– – –\nIn disposable packings of glass for more than 500 ml\n2202.9045\n– – –\nIn disposable packings of glass for 500 ml or less\n2202.9046\n– – –\nIn disposable packings of plastic, coloured\n2202.9047\n– – –\nIn disposable packings of plastic, uncoloured\n2202.9049\n– – –\nOther\n– –\nOther:\n2202.9091\n– – –\nIn packings of paperboard\n2202.9092\n– – –\nIn disposable packings of steel\n2202.9093\n– – –\nIn disposable packings of aluminium\n2202.9094\n– – –\nIn disposable packings of glass for more than 500 ml\n2202.9095\n– – –\nIn disposable packings of glass for 500 ml or less\n2202.9096\n– – –\nIn disposable packings of plastic, coloured\n2202.9097\n– – –\nIn disposable packings of plastic, uncoloured\n2202.9099\n– – –\nOther\n2203\nBeer made from malt:\n–\nMalt ale of an alcoholic strength by volume of more than 0,5 % up to and including 2,25 % vol:\n2203.0011\n– –\nIn disposable packings of steel\n2203.0012\n– –\nIn disposable packings of aluminium\n2203.0013\n– –\nIn disposable packings of glass for more than 500 ml\n2203.0014\n– –\nIn disposable packings of glass for 500 ml or less\n2203.0015\n– –\nIn disposable packings of plastic, coloured\n2203.0016\n– –\nIn disposable packings of plastic, uncoloured\n2203.0019\n– –\nOther\n–\nOther:\n2203.0091\n– –\nIn disposable packings of steel\n2203.0092\n– –\nIn disposable packings of aluminium\n2203.0093\n– –\nIn disposable packings of glass for more than 500 ml\n2203.0094\n– –\nIn disposable packings of glass for 500 ml or less\n2203.0095\n– –\nIn disposable packings of plastic, coloured\n2203.0096\n– –\nIn disposable packings of plastic, uncoloured\n2203.0099\n– –\nOther\n2205\nVermouth and other wine of fresh grapes flavoured with plants or aromatic substances:\n–\nIn containers holding 2 l or less:\n– –\nOf an alcoholic strength by volume of more than 0,5 % up to and including 2,25 % vol:\n2205.1011\n– – –\nIn disposable packings of steel\n2205.1012\n– – –\nIn disposable packings of aluminium\n2205.1013\n– – –\nIn disposable packings of glass for more than 500 ml\n2205.1014\n– – –\nIn disposable packings of glass for 500 ml or less\n2205.1015\n– – –\nIn disposable packings of plastic, coloured\n2205.1016\n– – –\nIn disposable packings of plastic, uncoloured\n2205.1019\n– – –\nOther\n– –\nOf an alcoholic strength by volume of more than 2,25 % up to and including 15 % of pure alcohol provided the goods contains solely alcohol formed by fermentation without any kind of distillation:\n2205.1021\n– – –\nIn disposable packings of steel\n2205.1022\n– – –\nIn disposable packings of aluminium\n2205.1023\n– – –\nIn disposable packings of glass for more than 500 ml\n2205.1024\n– – –\nIn disposable packings of glass for 500 ml or less\n2205.1025\n– – –\nIn disposable packings of plastic, coloured\n2205.1026\n– – –\nIn disposable packings of plastic, uncoloured\n2205.1029\n– – –\nOther\n– –\nOther:\n2205.1091\n– – –\nIn disposable packings of steel\n2205.1092\n– – –\nIn disposable packings of aluminium\n2205.1093\n– – –\nIn disposable packings of glass for more than 500 ml\n2205.1094\n– – –\nIn disposable packings of glass for 500 ml or less\n2205.1095\n– – –\nIn disposable packings of plastic, coloured\n2205.1096\n– – –\nIn disposable packings of plastic, uncoloured\n2205.1099\n– – –\nOther\n–\nOther:\n– –\nOf an alcoholic strength by volume of more than 0,5 % up to and including 2,25 % vol:\n2205.9011\n– – –\nIn disposable packings of steel\n2205.9012\n– – –\nIn disposable packings of aluminium\n2205.9013\n– – –\nIn disposable packings of glass\n2205.9015\n– – –\nIn disposable packings of plastic, coloured\n2205.9016\n– – –\nIn disposable packings of plastic, uncoloured\n2205.9019\n– – –\nOther\n– –\nOf an alcoholic strength by volume of more than 2,25 % and a maximum of 15 % and contains solely alcohol formed by fermentation without any kind of distillation:\n2205.9021\n– – –\nIn disposable packings of steel\n2205.9022\n– – –\nIn disposable packings of aluminium\n2205.9023\n– – –\nIn disposable packings of glass for more than 500 ml\n2205.9025\n– – –\nIn disposable packings of plastic, coloured\n2205.9026\n– – –\nIn disposable packings of plastic, uncoloured\n2205.9029\n– – –\nOther\n– –\nOther:\n2205.9091\n– – –\nIn disposable packings of steel\n2205.9092\n– – –\nIn disposable packings of aluminium\n2205.9093\n– – –\nIn disposable packings of glass for more than 500 ml\n2205.9095\n– – –\nIn disposable packings of plastic, coloured\n2205.9096\n– – –\nIn disposable packings of plastic, uncoloured\n2205.9099\n– – –\nOther\nex 2207\nUndenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength:\n2207.2000\n–\nEthyl alcohol and other spirits, denatured, of any strength\nex 2208\nUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages:\n–\nRum and other spirits obtained by distilling fermented sugar-cane products:\n2208.4011\n– –\nIn disposable packings of steel\n2208.4012\n– –\nIn disposable packings of aluminium\n2208.4013\n– –\nIn disposable packings of glass for more than 500 ml\n2208.4014\n– –\nIn disposable packings of glass for 500 ml or less\n2208.4015\n– –\nIn disposable packings of plastic, coloured\n2208.4016\n– –\nIn disposable packings of plastic, uncoloured\n2208.4019\n– –\nOther\n–\nGin and Geneva:\n– –\nGin:\n2208.5031\n– – –\nIn disposable packings of steel\n2208.5032\n– – –\nIn disposable packings of aluminium\n2208.5033\n– – –\nIn disposable packings of glass for more than 500 ml\n2208.5034\n– – –\nIn disposable packings of glass for 500 ml or less\n2208.5035\n– – –\nIn disposable packings of plastic, coloured\n2208.5036\n– – –\nIn disposable packings of plastic, uncoloured\n2208.5039\n– – –\nOther\n– –\nGeneva:\n2208.5041\n– – –\nIn disposable packings of steel\n2208.5042\n– – –\nIn disposable packings of aluminium\n2208.5043\n– – –\nIn disposable packings of glass for more than 500 ml\n2208.5044\n– – –\nIn disposable packings of glass for 500 ml or less\n2208.5045\n– – –\nIn disposable packings of plastic, coloured\n2208.5046\n– – –\nIn disposable packings of plastic, uncoloured\n2208.5049\n– – –\nOther\n–\nVodka:\n2208.6011\n– –\nIn disposable packings of steel\n2208.6012\n– –\nIn disposable packings of aluminium\n2208.6013\n– –\nIn disposable packings of glass for more than 500 ml\n2208.6014\n– –\nIn disposable packings of glass for 500 ml or less\n2208.6015\n– –\nIn disposable packings of plastic, coloured\n2208.6016\n– –\nIn disposable packings of plastic, uncoloured\n2208.6019\n– –\nOther\n–\nLiqueurs and cordials:\n– –\nOf an alcoholic strength by volume of more than 0,5 % up to and including 2,25 % vol:\n2208.7021\n– – –\nIn disposable packings of steel\n2208.7022\n– – –\nIn disposable packings of aluminium\n2208.7023\n– – –\nIn disposable packings of glass for more than 500 ml\n2208.7024\n– – –\nIn disposable packings of glass for 500 ml or less\n2208.7025\n– – –\nIn disposable packings of plastic, coloured\n2208.7026\n– – –\nIn disposable packings of plastic, uncoloured\n2208.7029\n– – –\nOther\n– –\nOther:\n2208.7081\n– – –\nIn disposable packings of steel\n2208.7082\n– – –\nIn disposable packings of aluminium\n2208.7083\n– – –\nIn disposable packings of glass for more than 500 ml\n2208.7084\n– – –\nIn disposable packings of glass for 500 ml or less\n2208.7085\n– – –\nIn disposable packings of plastic, coloured\n2208.7086\n– – –\nIn disposable packings of plastic, uncoloured\n2208.7089\n– – –\nOther\n–\nOther:\n– –\nAqua vitae (brennivín):\n2208.9021\n– – –\nIn disposable packings of steel\n2208.9022\n– – –\nIn disposable packings of aluminium\n2208.9023\n– – –\nIn disposable packings of glass for more than 500 ml\n2208.9024\n– – –\nIn disposable packings of glass for 500 ml or less\n2208.9025\n– – –\nIn disposable packings of plastic, coloured\n2208.9026\n– – –\nIn disposable packings of plastic, uncoloured\n2208.9029\n– – –\nOther\n– –\nAquavit:\n2208.9031\n– – –\nIn disposable packings of steel\n2208.9032\n– – –\nIn disposable packings of aluminium\n2208.9033\n– – –\nIn disposable packings of glass for more than 500 ml\n2208.9034\n– – –\nIn disposable packings of glass for 500 ml or less\n2208.9035\n– – –\nIn disposable packings of plastic, coloured\n2208.9036\n– – –\nIn disposable packings of plastic, uncoloured\n2208.9039\n– – –\nOther\n2209.0000\nVinegar and substitutes for vinegar obtained from acetic acid\n2402\nCigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:\n–\nCigars, cheroots and cigarillos, containing tobacco:\n2402.1001\n– –\nBrought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation\n2402.1009\n– –\nOther\n–\nCigarettes containing tobacco:\n2402.2001\n– –\nBrought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation\n2402.2009\n– –\nOther\n–\nOther:\n– –\nCigars, cheroots and cigarillos of tobacco substitutes:\n2402.9011\n– – –\nBrought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation\n2402.9019\n– – –\nOther\n– –\nOther:\n2402.9091\n– – –\nBrought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation\n2402.9099\n– – –\nOther\n2403\nOther manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences:\n–\nSmoking tobacco, whether or not containing tobacco substitutes in any proportion:\n– –\nWater pipe tobacco specified om Subheading Note 1 to this Chapter:\n2403.1101\n– – –\nBrought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation\n2403.1109\n– – –\nOther\n– –\nOther:\n2403.1901\n– – –\nBrought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation\n2403.1909\n– – –\nOther\n– –\n‘Homogenised’ or ‘reconstituted’ tobacco:\n2403.9101\n– – –\nBrought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation\n2403.9109\n– – –\nOther\n– –\nOther:\n– – –\nSnuff containing solutio ammoniae:\n2403.9911\n– – – –\nBrought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation\n2403.9919\n– – – –\nOther\n– – –\nOther snuff:\n2403.9921\n– – – –\nBrought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation\n2403.9929\n– – – –\nOther\n– – –\nOther:\n2403.9992\n– – – –\nImitation tobacco snuff\n2403.9993\n– – – –\nImitation tobacco for oral use\n2403.9994\n– – – –\nOther, brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation\n2403.9999\n– – – –\nOther\n’.\n(2) Paragraph (2) is replaced by the following:\n‘(2)\nTariff codes set out in Paragraph (1) refer to those applicable in Iceland on 1 July 2001. Tariff codes set out in paragraph (1a) refer to those applicable in Iceland on 1 January 2015. The terms of this Annex will not be affected by any changes that may be made in the tariff nomenclature.’.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2017/861/schedule/ANNEX II",
    "retrieved_at": "2026-11-01T15:13:29.635612+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}