Division F Favourable tariff treatment by reason of the nature of the goods

Under certain conditions, favourable tariff treatment by reason of the nature of the goods is provided for:

• goods unfit for consumption,

• seeds,

• bolting cloth, not made up,

• certain types of fresh table grapes, cheese fondues, tobacco and nitrate.

These goods are covered by subheadings^f1 with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’

Goods unfit for consumption for which favourable tariff treatment is granted by reason of their nature are listed in Annex 8 by reference to the heading under which they are classified together with the description and the quantities of the denaturants used. Such goods are presumed to be unfit for consumption when the goods to be denatured and the denaturants are homogeneously mixed and their separation is economically not viable.

The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods comply with the relevant Community provisions:

• for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC^f2),

• for seed potatoes (Council Directive 2002/56/EC of 13 June 2002^f3),

• for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002^f4).

When hybrid sweetcorn, spelt, hybrid maize, rice, hybrid sorghum or oil seeds and oleaginous fruits are of a kind to which the agricultural provisions do not apply, favourable tariff treatment by reason of their nature shall be granted, provided that it is established that the goods are actually intended for sowing.

Bolting cloth, not made up, is granted favourable tariff treatment on the condition that the goods are indelibly marked in a way identifying them as being intended for bolting or similar industrial purposes.

Fresh table grapes, cheese fondues, tobacco and nitrate are granted favourable tariff treatment on production of a duly endorsed certificate. The particular provisions to be applied and the model of the certificates are set out at Annex 9.