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Division 2 For the purposes of heading 0405:

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

    the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;

  2. (b)

    the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.

Notes on Division CHAPTER 4

Footnotes

f1

WTO tariff quota: see Annex 7.

f2

The duty on 100 kg of product is equal to the sum of the following:

  1. (a)

    the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and

  2. (b)

    the other amount indicated.

f3

The duty on 100 kg of product is equal to the amount per kilogram shown, multiplied by the weight of the dry lactic matter contained in 100 kg of product.

f4

The duty on 100 kg of product is equal to the sum of the following:

  1. (a)

    the amount per kilogram shown, multiplied by the weight of dry lactic matter contained in 100 kg of product; and

  2. (b)

    the other amount indicated.

f5

See Annex 1.

f6

Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Article 4 of Commission Regulation (EC) No 2535/2001 (OJ L 341, 22.12.2001, p. 29) and subsequent amendments).

f7

Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Article 4 of Commission Regulation (EC) No 2535/2001 (OJ L 341, 22.12.2001, p. 29) and subsequent amendments; see also Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments).

f8

The Community reserves the right to apply value limits lower than those specified. With effect from 1 July 1970, the value limits shall be adapted automatically on the basis of changes in the factors determining the formation of prices for Emmentaler in the Community. Such adjustment shall be based on an increase or reduction of € 16,03 in the minimum value for any upward or downward movement of € 1,15 per 100 kg of the common target price for milk in the Community.

f9

The Community reserves the right to reduce customs duties autonomously from € 27,41 per 100 kg net to € 20,55 per 100 kg net subject to an increase in the value limits of € 6,86 per 100 kg net (customs duties means the base duties listed in the GATT-schedule).

f10

The rate of duty is reduced to € 13,15 per 100 kg net.

f11

Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Council Regulation (EEC) No 2782/75 (OJ L 282, 1.11.1975, p. 100) and subsequent amendments).

f12

Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.