Division 5 Specifications of the regime. The Spanish authorities shall complete Tables 3 and 4 for each product (CN4, CN6, CN8 or TARIC10 as applicable) and by year (from 2019 to 2024). The list includes only the products benefitting from differentiated tax rates.

United Kingdom

Supported products – CN code (4, 6, 8 or 10 digits)	Year	CN4 approved category^f1	Code specifications^f2	External tax rate^f3	Internal tax rate^f4	Tax differential applied^f5	Notes^f6
Table 3
Identification of products and rates applied
‘CN4 approved category’: the CN4 category approved in this Decision.
‘Code specification’: in the event a different treatment is extended to different 10-digit codes or based on other ad hoc specifications of the CN/TARIC definitions.
‘External tax rate’: the tax rate applied to imports.
‘Internal tax rate’: the tax rate applied to local production.
‘Tax differential applied’: the difference between external and internal rate.
Provide comments and clarifications as deemed relevant.
Notes to Table 3:
	2019
	2020
	2021
	2022
	2023
	2024

Supported products – CN code (4, 6, 8 or 10 digits)^f7	Year	Volume^f8				Value (in EUR)^f9
Table 4
Market share of supported products
The first column should be identical to the previous table to allow data matching.
‘Volume’: in the column ‘unit’ specify the unit of measurement (tons, hl, pieces, etc.).
‘Value’: for import, it coincides with the taxable amount.
‘Market share’: the market share shall be calculated deducting the exports of local products.
Provide comments and clarifications as deemed relevant.
Notes to Table 4:
		local production	unit	imports	Market share^f11	local production	imports	Market share
	2019
	2020
	2021
	2022
	2023
	2024

Annotations

f1: ‘CN4 approved category’: the CN4 category approved in this Decision.
f2: ‘Code specification’: in the event a different treatment is extended to different 10-digit codes or based on other ad hoc specifications of the CN/TARIC definitions.
f3: ‘External tax rate’: the tax rate applied to imports.
f4: ‘Internal tax rate’: the tax rate applied to local production.
f5: ‘Tax differential applied’: the difference between external and internal rate.
f6: Provide comments and clarifications as deemed relevant.
f7: The first column should be identical to the previous table to allow data matching.
f8: ‘Volume’: in the column ‘unit’ specify the unit of measurement (tons, hl, pieces, etc.).
f9: ‘Value’: for import, it coincides with the taxable amount.
f10: Provide comments and clarifications as deemed relevant.
f11: ‘Market share’: the market share shall be calculated deducting the exports of local products.