{
  "url": "https://openlegislation.uk/eu-regulation-1996-1676/annex-VI",
  "json_url": "https://openlegislation.uk/eu-regulation-1996-1676/annex-VI.json",
  "legislation": "eur/1996/1676",
  "legislation_title": "Comission Regulation (EC) No 1676/96 of 30 July 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1996-1676",
  "path": "annex/VI",
  "kind": "annex",
  "number": "VI",
  "heading": null,
  "text": "ANNEX 79\nCOMPENSATING PRODUCTS TO WHICH SPECIFIC DUTIES MAY APPLY UNDER THE FIRST INDENT OF ARTICLE 122 (1) (a) OF THE CODE\nOrder No\nCN code and description of the compensating products\nProcessing operations from which they result\n(1)\n(2)\n(3)\n1\nex Chapter 2\nEdible meat offal\nAny working or processing\n2\nex 0201\nex 0202\nex 0203\nex 0204\nex 0205\nOff-cuts from operations shown in column 3\nCutting meat from animals of Chapter 1 into portions\n3\n0209 00 11\nor\n0209 00 10\nSubcutaneaous pig fat\nSlaughtering swine, working or processing the meat\n4\n0209 00 30\nPig fat\nSlaughtering swine, working or processing the meat\n5\nex 0304\nOff-cuts from operations shown in column 3\nSawing frozen fillet blocks\n6\nex 0305\nOff-cuts from operations shown in column 3\nSmoking and slicing of fish\n7\nex 0404\nWhey\nProcessing fresh milk\n8\nex 0404\nWhey in powder, not containing added sugar\nManufacture of lactose from concentrated whey\n9\nex 0407 00\nUnfertilized eggs\nIncubation and hatching of day-old chicks\n10\n0502\nPigs', hogs' and boars' bristles or hair; badger hair and other brush-making hair; waste of such bristles and hair\nAny working or processing\n11\n0503 00 00\nHorsehair and horsehair waste, whether or not put up on a layer or between two layers of other material\nAny working or processing\n12\n0504 00 00\nGuts, bladders and stomachs of animals (other than fish) whole and pieces thereof\nSlaughtering and cutting animals of Chapter 1\n13\nex 0505 90 00\nPowder and waste of feathers or parts of feathers\nAny working or processing\n14\n0506\nBones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinized; powder and waste of these products\nAny working or processing\n15\nex 0507\nHorns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape, and waste and powder of these products; whalebone and the like, unworked or simply prepared but not cut to shape and hair and waste of these products\nAny working or processing\n16\nex 0508 00 00\nPowder and waste of shells\nAny working or processing\n17\nex 0508 00 00\nShrims' shells\nRemoving the shells from shrimps\n18\nex 0510 00\nAnimal products, fresh, chilled or frozen or otherwise provisionally preserved, of a kind used in the preparation of pharmaceutical products\nSlaughtering and cutting animals of Chapter 1\n19\n0511 91 10\nFish waste\nAny working or processing\n20\nex 0511 99 80\nHeads uneatable\nSlaughtering and cutting animals of Chapter 1\n21\nex 0511 99 80\nBlood\nSlaughtering animals of Chapter 1\n22\nex 0511 99\nWaste from the procedures in column 3\nSlaughtering animals of Chapter 1 and any working or processing of the meat\n23\nex 0511 99 80\nEggshells\nSeparating eggs from shells\n24\nex 0511 99 10\nScraps of rind\nSkinning of pigmeat\n25\nex 0712\nWaste from vegetables\nCutting, slicing, breaking, pulverizing and mixing goods falling within CN code 0712\n26\nex 0713\nWaste from leguminous vegetables\nCutting, slicing, breaking, and pulverizing goods falling within CN code 0713\n27\nex 0901\nBroken coffee\nWorking or processing raw coffee\n28\n0901 90 10\nCoffee husks and skins\nRoasting raw coffee\n29\nex 0902 20 00\nor\nex 0902 40 00\nTea powder\nWorking or processing raw tea, putting into tea-bags\n30\nex 0904 20 39\nex 0904 20 90\nPimento waste\nCleaning, crushing, grinding and sifting of dried fruit of the genus “Capsicum”\n31\n1006 40 00\nBroken rice\nWorking or processing of rice\n32\nex 1104\nGrains, not otherwise worked than kibbled\nWorking or processing cereals\n33\n1104 30\nGerm of cereals, whole, rolled, flaked or ground\nWorking or processing cereals\n34\n1109 00 00\nWheat gluten, whether or not dried\nWorking or processing wheat\n35\nex 1209\nWaste of beet seeds (broken or sterile seeds, seeds with poor germination capacity or unsuitable for machine drilling)\nCleaning, sifting, polishing and scouring of sugar beet\n36\nex 1213 00 00\nCereal straw and husks, unprepared or chopped but not otherwise prepared\nWorking or processing cereals\n37\n1501 00 11\nand\n1501 00 19\nLard and other pig fat\nSlaughtering swine, working or processing the meat\n38\nex 150 200\nFats of bovine cattle, sheep or goats\nSlaughtering bovine cattle, sheep or goats; working or processing the meat\n39\nex 1504\nFish oils\nProcessing fish into fillets\n40\nex 1506\nOther animal oils and fats\nRemoving fat from meat, bones or waste\n41\nex 1515 21 90\nMaize germ oil\nProcessing maize\n42\nex 1520 00 00\nCrude glycerol\nKnacking or refining fats and oils of Chapter 15\n43\nex 1522 00\nResidues resulting from the treatment of fatty substances or animal or vegetable waxes\nAny working or processing\n44\nex 1522 00 39\nStearin\nRefining fats and oils of Chapter 15\n45\nex 1522 00 91\nex 1522 00 99\nWax containing oil foots and dregs; Scum oil and oil containing fuller's earth\nRefining, deacidifying, bleaching or fatty vegetable oils\n46\nex 1702 30 99\nWaste from the crystallization of starch sugar\nProcessing maize into glucose\n47\n1703 10 00\nCane molasses\nProcessing sugars\n48\n1802 00 00\nCocoa shells, husks, skins and waste\nAny working or processing\n49\nex 2102\nYeasts\nProducing beer\n50\nex 2208 90 91\nand\nex 2208 90 99\nHeads and tails from distillation (undenatured ethyl alcohol of an alcoholic strength of less than 80 % vol) and distilled wine (heads and tails from distillation, unconcentrated)\nDistilling crude ethyl alcohol or wine\n51\nex Chapter 23\nResidues and waste from the food industries\nAny working or processing\n52\n2401 30 00\nRibs, stalks, waste from tobacco\nManufacturing cigarettes, cigars, cheroots or smoking tobacco, blending of tobacco\n53\n2525 30 00\nMica waste\nAny working or processing\n54\n2619 00\nSlags, dross, scalings and similar waste from the manufacture of iron or steel\nAny working or processing\n55\n2620\nAsh and residues (other than those of code 2619 00), containing metals or metallic compounds\nAny working or processing\n56\n2621 00 00\nOther slag and ash, including kelp\nAny working or processing\n57\nex 2705 00 00\nGas\nCarbonizing coal\n58\nex 2706 00 00\nTar distilled from coal and other mineral tars, including partially distilled tars and blended tars\nCarbonizing coal\n59\nex 2707\nFirst runnings and residues from distillation\nDistilling phenols\n60\nex 2711 21 00\nand\nex 2711 29 00\nGas from dehydrogenation and other gaseous hydrocarbons\nManufacturing polystyrene from ethyl benzene\n61\n2712 10 10\nCrude petroleum jelly\nRefining crude paraffin\n62\nex 2712 90\nOther mineral waxes, whether or not coloured\nAny working or processing\n63\nex 2713\nPetroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals\nAny working or processing\n64\n2806 10 00\nHydrochloric acid\nManufacture of various chemical products from fluorspar, hydrogen fluoride 2, 6-diisopropylaniline, silicon tetrachloride or acetanilide\n65\n2807 00 10\nSulphuric acid\nManufacturing sulphonamides\n66\n2811 21 00\nCarbon dioxide\n1.. Manufacturing beer\n2.. Producing ethyl alcohol and spirituous beverages\n67\nex 2811 19\nHexafluorosilicic acid (fluorosilicic acid)\nProcessing fluorspar into hydrogen fluoride\n68\nex 2812 10 90\nSilicon tetrachloride\nManufacturing silanes, silicones and their derivatives from silicon\n69\nex 2825 90 10\nCalcium hydroxide\nProcessing calcium carbide into acetylene and calcium cyanamide\n70\n2833 29 50\nIron sulphate\nManufacturing cold-rolled sheets and plates of iron or steel from coils\n71\nex 2833 29 90\nCalcium sulphate\nProcessing fluospar into hydrogen fluoride\n72\nex 2846 90 00\nGadolinium oxide\nRecovering gallium and gallium oxide from scrap (processing waste from gadolinium/gallium oxide compound — Gd3Ga5O12)\n73\n2902 30 90\nToluene\nManufacturing polystyrene from ethylbenzene\n74\nex 2902 90 90\nalpha-Methylstyrene\nManufacturing acetone or phenol from cumene\n75\n2903\nHalogenated derivatives of hydrocarbons\nManufacturing products based on hydrogen fluoride\n76\n2904\nSulphonated, nitrated or nitrosated derivatives of hydrocarbons\nManufacturing products based on hydrogen fluoride\n77\n2905 11 00\nMethanol\nManufacturing fatty alcohols\n78\n2909\nEthers, ether-alcohols and other products falling within CN code 2909\nManufacturing products based on hydroquinone\n79\n2915 21 00\nAcetic acid\nManufacturing vitamins from acetic anhydride\n80\nex 3503 00\nWaste of gelatine\nProcessing pharmaceutical gelatines into capsules\n81\nex 3801 10 00\nGraphite dust\nManufacturing graphite electrodes for electric smelting furnaces\n82\nex 3805 90 00\nCrude dipentene\nManufacturing hydroperoxide of pinene (1R, 2R, 4R)-bornyl-acetate (isobornyl acetate), camphor or camphene from alpha-pinene\n83\nex 3806 90 00\nRosin spirit and rosin oils\nManufacturing rosin sodium soaps and rosin potassium\n84\nex 3815\nNon-usable catalysts\nProducing catalysts from aluminium silicate\n85\nex 3823 12\nex 3823 13\nex 3823 19\nIndustrial fatty acids, acid oils from refining\n1.. Refining fats and oils of Chapter 15\n2.. Fractionated distilling of fatty acids\n86\nex 3823 11 00\nStearic acid\nManufacturing erucic acid\n87\nex 3824 90 60\nPenicillin, impure (residues from sieving)\nManufacturing medicaments\n88\nex 3824 90 90\nFusel oil\nProducing ethyl alcohol and spirituous beverages\n89\nex 3824 90 90\nCamphor oils\nManufacturing camphor from alpha-pinene\n90\nex 3824 90 90\nResidues from freeing of caffeine (mixture of coffee wax, crude caffeine and water); crude caffeine\nFreeing caffeine from coffee\n91\nex 3824 90 90\nResidues of calcinated gypsum\nManufacturing hydrogen fluoride, fluorides and cryolite from fluorspar\n92\nex 3824 90 90\nMolasses, freed of sugar\nManufacturing citric acid from white sugar\n93\nex 3824 90 90\nResidues from processing sorbosa\nManufacturing ascorbic acid from glucose\n94\nex 3824 90 90\nSodium sulphate in solution\nManufacturing dihydroxystearic acid from crude castor oil\n95\nex 3824 90 90\nResidues from the manufacture of cumene\nManufacturing acetone, phenol and alpha-methylstyrene\n96\nex 3824 90 90\nResidues\nManufacture of 1, 4-butanediol, 1, 4-butenediol and tetrahydrofuran from methanol and manufacture of pentane-1, 5-diol and hexane-1, 6-diol from a mixture of diols\n97\nex 3824 90 90\nWaste, mixed with caffeine, coffee wax, water and impurities (“effluents”)\nDecaffeination and specific treatment to reduce the stimulant content of the raw coffee\n98\nex 3824 90 90\nGluconmycel and mother lye\nManufacture of gluconic acids, their salts and esters, from glucose syrup\n99\nex 3915\nScrap and waste of plastics\nAny working or processing\n100\nex 4004 00 00\nWaste and parings of unhardened rubber: scrap of unhardened rubber fit only for the recovery of rubber\nAny working or processing\n101\n4017 00 19\nScrap, waste and powder of hardened rubber\nAny working or processing\n102\nex 4101\n4102\nand\n4103\nRaw hides and skins (fresh, salted, dried, pickled or limed), whether or not split, including sheepskins in the wool\nSkinning animals of Chapter 1\n103\nex 4104 39 10\nBovine leather cuttings\nAny working or processing\n104\n4110 00 00\nParings and other waste, of leather or of composition or parchment-dressed leather, not suitable for the manufacture of articles of leather, leatherdust, powder and flour\nAny working or processing\n105\n4302 20 20\nPieces or cuttings, of furskin, tanned or dressed, not assembled\nManufacturing furs\n106\nex Chapter 44\nWood waste and cuttings of wood, including sawdust\nAny working or processing\n107\nex 4501\nWaste cork\nAny working or processing\n108\n4707\nWaste paper and paperboard; scrap articles of paper or of paperboard, fit only for use in papermaking\nAny working or processing\n109\nex Section XI\nWoven and knitted fabrics, finished, with evident faults (so-called “second choice goods”)\nWorking and processing woven and knitted fabrics of all kind\n110\n5003\nSilk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted rags)\nAny working or processing\n111\n5103\nWaste of sheep's or lambs' wool or of other animal hair (fine or coarse), not pulled or garnetted)\nAny working or processing\n112\n5104 00 00\nWaste of sheep's or lambs' wool or of other animal hair (fine or coarse), not pulled or garnetted (including pulled or garnetted rags)\nAny working or processing\n113\n5202\nCotton waste (including pulled or garnetted rags) not carded or combed\nAny working or processing\n114\nex 5301\nFlax tow and waste (including pulled or garnetted rags)\nAny working or processing\n115\nex 5302\nTow and waste of true hemp (including pulled or garnetted rags or ropes)\nAny working or processing\n116\nex 5303\nTow and waste (including pulled or garnetted rags or ropes)\nAny working or processing\n117\nex 5304\nWaste of fibres (including pulled or garnetted rags or ropes)\nAny working or processing\n118\nex 5305\nTow and waste of manila hemp (including pulled or garnetted rags or ropes\nAny working or processing\n119\nex 5305\nRamie noils and waste (including pulled or garnetted rags)\nAny working or processing\n120\nex 5503\nand\nex 5504\nAcrylic and viscose fibres (of inferior quality with evident faults)\nManufacturing acrylic and viscose textile fibres\n121\n5505\nWaste (including yarn waste and pulled or garnetted rags) or man-made fibres (continuous or discontinuous), not carded, combed or otherwise prepared for spinning\nAny working or processing\n122\n6310\nUsed or new rags, scrap twine, cordage, rope and cables and worn-out articles of twine, cordage, rope or cables\nAny working or processing\n123\n7001 00 10\nWaste glass (cullet)\nAny working or processing\n124\nex 7019\nWaste of continuous glass fibre yarn\nWeaving\n125\nex 7019\nWoven fabrics of glass fibre with evident faults\nWeaving of glass fibre yarn\n126\n7105\nDust and powder of natural or synthetic precious or semi-precious stones\nAny working or processing\n127\nex 7112\nGoldsmiths', silversmiths' and jewellers' sweepings, residues, lemels, and other waste and scrap, of precious metal\nAny working or processing\n128\nex 7202 21\nand\nex 7202 29 00\nResidues from sieving ferro-silicon\nManufacturing silicon-tetrachloride and silicon-dioxide\n129\n7204\nWaste and scrap metal of iron or steel\nAny working or processing\n130\nex 7208\nand\nex 7211\nOff-cuts of steel, unalloyed, from the cutting of hot-rolled wide strips\nManufacturing hot-rolled wide strip from ingots of laminated slabs of unalloyed steel\n131\nex 7218\nex 7222\nex 7224\nand\nex 7228\nRecoverable off-cuts from bars of alloyed steel\nManufacturing screws, bolts or nuts from bars of alloyed steel\n132\nex 7219\nex 7220\nex 7225\nand\nex 7226\nOff-cuts of alloyed steel from the cutting of hot-rolled wide strips\nManufacturing hot-rolled wide strip from ingots or laminated slabs\n133\nex 7225\nand\nex 7226\nOff-cuts of alloyed steel from the cutting of so-called “electrical” sheets\nManufacturing transformers from “electrical” sheets\n134\nex 7226\nOff-cuts of alloyed steel from cutting of “electrical” steel hoop and strip\nManufacturing from “electrical” steel hoop and strip\n135\nex 7308\nMetal runners with welds\nManufacturing metal runners from hoop or strip\n136\n7404 00\nCopper waste and scrap\nAny working or processing\n137\n7503 00\nNickel waste and scrap\nAny working or processing\n138\n7602 00\nAluminium waste and scrap\nAny working or processing\n139\n7802 00 00\nLead waste and scrap\nAny working or processing\n140\nex 7804 11 00\nRecoverable waste from lead foil coated on both sides\nManufacturing lead foil coated on both sides for photographical use from vinyl sheets and coating paper\n141\n7902 00 00\nZinc waste and scrap\nAny working or processing\n142\n8002 00 00\nTin waste and scrap\nAny working or processing\n143\n810191900\nTungsten (wolfram) waste and scrap\nAny working or processing\n144\n8102 91 90\nMolybdenum waste and scrap\nAny working or processing\n145\n8103 10 90\nTantalum waste and scrap\nAny working or processing\n146\n8104 20 00\nMagnesium waste (excluding shavings of uniform size) and scrap\nAny working or processing\n147\nex 8105\nex 8106\nex 8107\nex 8108\nex 8109\nex 8110\nex 8111\nand\nex 8112\nWaste and scrap of other base metals\nAny working or processing\n148\nex Chapter 84\nex Chapter 85\nex 8708\nex Chapter 90\nRedundant parts; parts damaged or rendered useless in the course of processing\nManufacture of machinery and mechanical appliances, vehicles, electrical equipment, measuring, checking and precision instruments and their modification or conversion to comply with other technical standards\n149\nChapter 84, 85, 86, 88 and 90\nComponents and spare parts of machines, apparatus, rolling stock, aircraft and other devices\nRepair or overhaul (setting and cleaning by electrical or mechanical methods) and reconditioning (replacement of working parts) of machines, apparatus, rolling stock, aircraft and other devices\n150\n8708\nParts and accessories for motor vehicles\nAdapting motor vehicles for particular purposes",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1996/1676/annex/VI",
    "retrieved_at": "2026-11-01T14:59:06.329859+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."
}