# Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 5: The symbol ‘AGR’ appearing in column 3 opposite certain headings or subheadings denotes that the goods concerned are subject to levies.

Extent: E+W+S+N.I.

When the customs duty is followed by the sign ‘ + ’ and the symbol ‘AGR’ for example ‘16 + AGR’, the goods are subject to both duty and levy.
When the customs duty is followed by the symbol ‘(AGR)’, for example ‘20 (AGR)’, the figure 20 refers to a rate of duty made obsolete by the introduction of the levy system.

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Source: https://www.legislation.gov.uk/eur/1994/3115/annex/I/section/I/division/B/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-1994-3115/annex-I/section-I/division-B/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.