Decision of the EEA Joint Committee

No 138/2004

of 29 October 2004

amending Protocol 3 to the EEA Agreement, concerning products referred to in Article 8(3)(b) of the Agreement

THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area, as amended by the Protocol adjusting the Agreement on the European Economic Area, hereinafter referred to as "the Agreement", and in particular Article 98 thereof,

Whereas:

(1) Protocol 3 to the Agreement, as amended by Decision of the EEA Joint Committee No 140/2001 [1], determines the trade arrangements for certain agricultural and processed agricultural products between the Contracting Parties.

(2) At the time of the adoption of Decision No 140/2001, the EC and Norway stated in a joint declaration that the non-agricultural component of customs duties on products in Table I of Protocol 3 must be eliminated. On this basis, discussions between Commission and Norwegian officials were concluded on 11 March 2004.

(3) Technical amendments have been made in the tariff nomenclatures since the adoption of Decision No 140/2001.

(4) Article 2(2) of Protocol 3 to the Agreement stipulates that the customs duties set out in the Annexes to Table I of Protocol 3 to the Agreement can be adapted by the EEA Joint Committee taking account of mutual concessions.

(5) Following the conclusion of discussions on 11 March 2004 and the technical amendments made in the tariff nomenclatures, Annexes I and III to Table I of Protocol 3 to the Agreement should be amended,

HAS DECIDED AS FOLLOWS:

Article 1

Protocol 3 to the Agreement shall be amended as follows:

1. in Annex I to Table I, paragraphs 4 to 6 and 8 shall be replaced by paragraphs 4 to 6 and 8 of Annex I to this Decision;

2. in the Appendix to Annex I to Table I, the entry "1904 90 90" shall be replaced by "1904 90 80";

3. in Annex III to Table I, paragraphs 2, 7 and 9 to 19 shall be replaced by paragraphs 2, 7 and 9 to 11 of Annex II to this Decision;

4. in paragraph 6 of Annex III to Table I, the entry "cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included" shall be replaced by "cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included";

5. in the Appendix to Annex III to Table I, the entry "1905.3002" shall be replaced by "1905.3200".

Article 2

This Decision shall enter into force on 30 October 2004, provided that all the notifications under Article 103(1) of the Agreement have been made to the EEA Joint Committee [2].

It shall apply from 1 November 2004.

Article 3

This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.

Done at Brussels, 29 October 2004.

For the EEA Joint Committee

The President

Kjartan Jóhannsson

[1] OJ L 22, 24.1.2002, p. 34.

[2] No constitutional requirements indicated.

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ANNEX I

to Decision of the EEA Joint Committee No 138/2004

The following paragraphs shall replace paragraphs 4 to 6 and 8 in Annex I to Table I of Protocol 3:

"4. The customs duties for the products listed in the table below are as specified.

CN Code | Applied duty | Comments |

05010000 | Zero | |

05021000 | Zero | |

05029000 | Zero | |

05030000 | Zero | |

05051010 | Zero | |

05051090 | Zero | |

05059000 | Zero | |

05071000 | Zero | |

05079000 | Zero | |

05080000 | Zero | |

05090010 | Zero | |

05090090 | Zero | |

05100000 | Zero | |

13021400 | Zero | |

13021930 | Zero | |

13021991 | Zero | |

ex13022010 | 18,6 % | Containing 5 % or more by weight of added sugar |

ex13022090 | 10,9 % | Containing 5 % or more by weight of added sugar |

14011000 | Zero | |

14012000 | Zero | |

14019000 | Zero | |

14020000 | Zero | |

14030000 | Zero | |

14041000 | Zero | |

14049000 | Zero | |

15171010 | 0 % + 26,1 EUR/100 kg | |

15179010 | 0 % + 26,1 EUR/100 kg | |

15179093 | Zero | |

17025000 | Zero | |

17029010 | Zero | |

17049010 | Zero | |

18061015 | Zero | |

19019091 | Zero | |

19022010 | 8,2 % | |

20019060 | Zero | |

ex20060038 | 9,12 EUR/100 kg | Sweet corn (Zea mays var. saccharata) |

ex20060099 | 9,12 EUR/100 kg | Sweet corn (Zea mays var. saccharata) |

20071010 | 13,98 % + 4,07 EUR/100 kg | |

20071091 | 13,14 % | |

20071099 | 15,15 % | |

20079110 | 11,64 % + 22,31 EUR/100 kg | |

20079130 | 11,64 % + 4,07 EUR/100 kg | |

20079190 | 18,90 % | |

20079910 | 19,53 % | |

20079920 | 13,98 % + 19,11 EUR/100 kg | |

20079931 | 13,98 % + 22,31 EUR/100 kg | |

20079933 | 13,98 % + 22,31 EUR/100 kg | |

20079935 | 13,98 % + 22,31 EUR/100 kg | |

20079939 | 7 % + 22,31 EUR/100 kg | |

20079955 | 13,98 % + 4,07 EUR/100 kg | |

ex20079957 | 13,98 % + 4,07 EUR/100 kg | Chestnut purée and paste |

ex20079957 | 7 % + 4,07 EUR/100 kg | Other than chestnut purée and paste |

20079991 | 20,97 % | |

20079993 | 13,14 % | |

20079998 | 16,31 % | |

20081110 | Zero | |

20081192 | Zero | |

20081196 | Zero | |

21021010 | Zero | |

21021090 | Zero | |

21022011 | Zero | |

21022019 | Zero | |

21022090 | Zero | |

21023000 | Zero | |

21032000 | Zero | |

ex21033090 | Zero | Containing 5 % or more by weight of added sugar |

21039030 | Zero | |

21039090 | Zero | |

21041010 | Zero | |

21041090 | Zero | |

21042000 | Zero | |

21061020 | 12,4 % | |

21069010 | 24,25 EUR/100 kg | |

21069020 | 16,8 % min 0,97 EUR/% vol/hl | |

21069092 | Zero | |

22021000 | Zero | |

22029010 | Zero | |

22030001 | Zero | |

22030009 | Zero | |

22030010 | Zero | |

22051010 | Zero | |

22051090 | Zero | |

22059010 | Zero | |

22059090 | Zero | |

22072000 | 9,9 EUR/hl | |

22084011 | Zero | |

22084031 | Zero | |

22084039 | Zero | |

22084051 | Zero | |

22084091 | Zero | |

22084099 | Zero | |

22085011 | Zero | |

22085019 | Zero | |

22085091 | Zero | |

22085099 | Zero | |

22086011 | Zero | |

22086019 | Zero | |

22086091 | Zero | |

22086099 | Zero | |

2208701011 | Zero | Containing more than 5 % by weight of added sugar |

2208709011 | Zero | Containing more than 5 % by weight of added sugar |

2208905610 | Zero | Aquavit |

2208907710 | Zero | Aquavit |

22090011 | 3,10 EUR/hl | |

22090019 | 2,33 EUR/hl | |

22090091 | 2,49 EUR/hl | |

22090099 | 1,50 EUR/hl | |

24021000 | 12,60 % | |

24022010 | Zero | |

24022090 | 27,95 % | |

24029000 | 27,95 % | |

24031010 | 36,35 % | |

24031090 | 36,35 % | |

24039100 | 8,05 % | |

24039910 | 20,2 % | |

24039990 | Zero | |

33021021 | 5,8 % | |

35011010 | Zero | |

3501105010 | Zero | Of a water content of more than 50 % by weight |

3501105090 | 2,9 % | Of a water content not exceeding 50 % by weight |

35011090 | 8,7 % | |

35019010 | 8,1 % | |

35019090 | 6,2 % | |

35051050 | 7,5 % | |

5. The ad valorem part of the customs duties for the following products is 0 %:

0403 10 51 to 0403 10 59

0403 10 91 to 0403 10 99

0403 90 71 to 0403 90 79

0403 90 91 to 0403 90 99

0710 40 00

0711 90 30

1704 10

1704 90 30 to 1704 90 99

1806 10 20 to 1806 10 90

1806 20 10 to 1806 20 50

1806 20 70

1806 20 80

1806 20 95

1806 31 00

1806 32

1806 90 11 to 1806 90 50

1806 90 60 10

1806 90 60 90

1806 90 70 10

1806 90 70 90

1806 90 90 11

1806 90 90 19

1806 90 90 91

1806 90 90 99

1901 10 00

1901 20 00

1901 90 11

1901 90 19

1901 90 99

1902 11 00

1902 19

1902 20 91

1902 20 99

1902 30

1902 40

1903 00 00

1904

1905

2001 90 30

2001 90 40

2004 10 91

2004 90 10

2005 20 10

2005 80 00

2008 99 85

2008 99 91

2101 12 98 91

2101 20 98 90

2101 30 19

2101 30 99

2105 00

2106 10 80

2106 90 98

2202 90 91 to 2202 90 99

3302 10 29

3505 10 10

3505 10 90

3505 20

3809 10.

6. The ad valorem part of the customs duties for the following products is 5,8 %:

2905 44

3824 60

8. Tariff codes set out in this Annex refer to those applicable in the Community on 1 January 2004. The terms of this Annex will not be affected by any changes that may be made in the tariff nomenclature."

[1] The zero rate is temporarily suspended. For Iceland, the preferential arrangement provided for by Protocol No 2 to the bilateral Free Trade Agreement between the European Community and the Republic of Iceland shall apply (zero duty rate). For Norway, Protocol 2 to the bilateral Free Trade Agreement between the European Community and the Kingdom of Norway will be adapted to include a duty free quota on imports of these goods originating in Norway into the Community.

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ANNEX II

to Decision of the EEA Joint Committee No 138/2004

The following paragraphs shall replace paragraphs 2, 7 and 9 to 19 in Annex III to Table I of Protocol 3:

"2. Tariff codes set out in this Annex refer to those applicable in Norway on 1 January 2004. The terms of this Annex will not be affected by any changes that may be made in the tariff nomenclature.

7. The customs duties for the products listed in the table below are as specified.

Norwegian Tariff Code | Description of products | Applied duty (NOK/kg) |

05.01 | Human hair, unworked, whether or not washed or scoured; waste of human hair | Zero |

05.02 | Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair | Zero |

05.03 | Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material | Zero |

05.05 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers | Zero |

05.07 | Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products | Zero |

05.08 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof | Zero |

05.09 | Natural sponges of animal origin | Zero |

05.10 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved | Zero |

07.10 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen:– Sweet corn: | |

.4010 | – – For feed purpose | 1,73 |

.4090 | – – Other | Zero |

07.11 | Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:– Other vegetables; mixtures of vegetables:– – Sweet corn: | |

.9011 | – – – For feed purpose | 1,73 |

.9020 | – – – Other | Zero |

13.02 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:– Vegetable saps and extracts: | |

.1400 | – – Of pyrethrum or of the roots of plants containing rotenone– – Other: | Zero |

.1903 | – – – Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations | Zero |

.1904 | – – – For therapeutic or prophylatic uses (medicinal)– Pectic substances, pectinates and pectates | Zero |

ex .2000 | – – Containing 5 % or more by weight of added sugar | Zero |

14.01 | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) | Zero |

14.02 | Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material | Zero |

14.03 | Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles | Zero |

14.04 | Vegetable products not elsewhere specified or included: | |

.1000 | – Raw vegetable materials of a kind used primarily in dyeing and tanning | Zero |

.9000 | – Other | Zero |

15.17 | Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16:– Margarine, excluding liquid margarine:– – Other:– – – Animal: | |

.1021 | – – – – Containing more than 10 % but not more than 15 % by weight of milk fats– – – Vegetable: | 14,5 % |

.1031 | – – – – Containing more than 10 % but not more than 15 % by weight of milk fats– Other:– – Other:– – – Liquid margarine: | 14,5 % |

.9032 | – – – – Containing more than 10 % but not more than 15 % by weight of milk fats– – – Edible liquid mixtures of animal and vegetable oils consisting essentially of vegetable oils: | 14,5 % |

.9041 | – – – – Containing more than 10 % but not more than 15 % by weight of milk fats– – – Other: | 10,2 % |

.9091 | – – – – Containing more than 10 % but not more than 15 % by weight of milk fats | Zero |

ex .9098 | – – – – Edible mixtures or preparations of a kind used as mould release preparations | Zero |

15.20 | Glycerol, crude; glycerol waters and glycerol lyes: | |

.0010 | – For feed purpose | 3,79 |

15.22 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes: | |

.0011 | – For feed purpose | 3,79 |

17.02 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar, syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:– Chemically pure fructose: | |

.5010 | – – For feed purpose | 1,37 |

.5090 | – – Other– Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose: | Zero |

ex .9022 | – – Chemically pure maltose for feed purpose | 1,37 |

ex .9022 | – – Chemically pure maltose not for feed purpose | Zero |

18.06 | Chocolate and other food preparations containing cocoa: | |

.1000 | – Cocoa powder, containing added sugar or other sweetening matter | Zero |

19.01 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:– Preparations for infant use, put up for retail sale: | |

.1010 | – – Of goods of headings 04.01 to 04.04– Other: | 5,10 |

.9010 | – – Malt extract | Zero |

19.04 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:– Prepared foods obtained by the swelling or roasting of cereals or cereal products: | |

.1010 | – – "Corn flakes"– – Other: | Zero |

.1091 | – – – Popcorn | Zero |

.1099 | – – – Other– Other:– – Pre-cooked rice not containing any added ingredients: | Zero |

.9010 | – – – For feed purpose | 1,11 |

.9020 | – – – Other | Zero |

19.05 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: | |

.2000 | – Gingerbread and the like | 0,75 |

20.01 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:– Other:– – Vegetables:– – – Sweet corn (Zea mays var. saccharata): | |

.9031 | – – – – For feed purpose | 1,73 |

.9041 | – – – – Other– – – Other: | Zero |

.9062 | – – – – Palm hearts | 2,22 |

.9063 | – – – – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch | 2,22 |

20.04 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06:– Other vegetables and mixtures of vegetables:– Sweet corn (Zea mays var. saccharata): | |

.9011 | – – – For feed purpose | 1,73 |

.9020 | – – – Other | Zero |

20.05 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06:– Sweet corn (Zea mays var. saccharata): | |

.8010 | – – For feed purpose | 1,73 |

.8090 | – – Other | Zero |

20.06 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised):– Other products: | |

ex .0031 | – – Sweet corn (Zea mays var. saccharata) with a sugar content exceeding 13 % by weight for feed purpose | 1,94 |

ex .0031 | – – Sweet corn (Zea mays var. saccharata) with a sugar content exceeding 13 % by weight not for feed purpose | Zero |

ex .0091 | – – Sweet corn (Zea mays var. saccharata) with a sugar content not exceeding 13 % by weight for feed purpose | 1,94 |

ex .0091 | – – Sweet corn (Zea mays var. saccharata) with a sugar content not exceeding 13 % by weight not for feed purpose | Zero |

20.07 | Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter:– Homogenised preparations: | |

.1001 | – – Containing added sugar or sweetening matter | 5,30 |

ex .1009 | – – Other, not containing sugar or sweetening matter, of raw materials other than strawberries, blackcurrant and raspberries | 3,28 |

ex .1009 | – – Other– Other:– – Citrus fruit: | 4,55 |

.9110 | – – – Containing added sugar or sweetening matter | Zero |

.9190 | – – – Other– – Other:– – – Containing added sugar or sweetening matter: | Zero |

.9902 | – – – – Of apricots, mangos, kiwis, peaches or mixtures thereof | Zero |

ex .9903 | – – – – Of lingonberries (Vaccinium vitis- idaea), blueberries (Vaccinium myrtillus), other berries of the specis Vaccinium or cloudberries (Norwegian tariff line 0810.9010), or mixtures of these berries | 1,76 |

ex .9903 | – – – – Other– – – Other: | 5,30 |

.9907 | – – – – Of apricots, mangos, kiwis, peaches or mixtures thereof | Zero |

ex .9908 | – – – – Of raw materials other than strawberries, blackcurrant and raspberries | 1,76 |

ex .9908 | – – – – Other | 5,30 |

20.08 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:– Nuts, ground-nuts and other seeds, whether or not mixed together:– – Ground-nuts: | |

.1110 | – – – Peanut butter– – – Other: | Zero |

.1180 | – – – – For feed purpose | 1,69 |

.1191 | – – – – Other– Other, including mixtures other than those of subheading 2008.19:– – Palm hearts: | Zero |

.9110 | – – – For feed purpose– – Other: | 4,67 |

ex .9903 | – – – Maize (corn), other than sweet corn (Zea mays var. saccharata) for feed purpose | 2,67 |

21.01 | Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:– Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:– – Preparations with a basis of extracts, essences or concentrates or with a basis of coffee | |

ex .1202 | – – – Preparations with a basis of coffee, containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch | Zero |

ex .1209 | – – – Other, containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch– Extracts, essences and concentrates of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: | Zero |

ex .2010 | – – Extracts, essences and concentrates of tea, containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch– – Other: | Zero |

ex .2091 | – – – Preparations with a basis of tea or maté, containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch | Zero |

ex .2099 | – – – Other, containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch | Zero |

ex .3000 | – Other roasted coffee substitutes than roasted chicory; extracts, essences and concentrates of other roasted coffee substitutes than roasted chicory | Zero |

21.02 | Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders:– Active yeasts: | |

.1010 | – – Wine yeasts | Zero |

.1020 | – – Baking yeasts, liquid, pressed or dried | Zero |

.1090 | – – Other– Inactive yeasts; other single-cell micro-organisms, dead: | Zero |

.2010 | – – Yeasts for feed purpose | 2,58 |

.2020 | – – Other inactive yeasts | Zero |

.2031 | – – Other single-cell micro-organisms, dead, for feed purpose | 2,58 |

.2040 | – – Other single-cell micro-organisms, dead, not for feed purpose | Zero |

.3000 | – Prepared baking powders | Zero |

21.03 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:– Tomato ketchup and other tomato sauce: | |

.2010 | – – Tomato ketchup– Mustard flour and meal and prepared mustard:– – Prepared mustard: | Zero |

.3009 | – – – Prepared mustard containing 5 % or more by weight of added sugar | Zero |

21.04 | Soups and broths and preparations therefor; homogenised composite food preparations:– Soups and broths and preparations therefore:– – In airtight containers:– – – Meat broth: | |

.1011 | – – – Dried | Zero |

21.05 | Ice cream and other edible ice, whether or not containing cocoa:– Other: | |

.0090 | – – Other | Zero |

21.06 | Food preparations not elsewhere specified or included:– Other: | |

.9010 | – – Non-alcoholic compounds (known as "concentrated extracts") with a basis of goods of heading 13.02, for the manufacture of beverages | Zero |

.9020 | – – Preparations based on juices of apples or blackcurrants, for the manufacture of beverages– – Other preparations of a kind used for the manufacture of beverages: | 8,73 % |

.9039 | – – – Other than flavoured or coloured syrups– – Drops and chewing gum, not containing sugar: | Zero |

.9041 | – – – Drops– – – Chewing gum: | Zero |

.9043 | – – – – Chewing gum containing nicotine | Zero |

.9044 | – – – – Other– – Other:– – – Cream substitutes: | Zero |

.9051 | – – – – Dried | 5,83 |

.9052 | – – – – Liquid | 2,92 |

22.02 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09: | |

.1000 | – Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured– Other: | Zero |

.9010 | – – Non-alcoholic wines | Zero |

.9020 | – – Non-alcoholic beer (beer with an alcoholic strength not exceeding 0,5 % by volume) | Zero |

.9090 | – – Other | Zero |

22.03 | Beer made from malt | Zero |

22.05 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | Zero |

22.07 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength: | |

.2000 | – Ethyl alcohol and other spirits, denatured, of any strength | Zero |

22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume less than 80 % vol; spirits, liqueurs and other spirituous beverages: | |

.4000 | – Rom and taffia | Zero |

.5000 | – Gin and Geneva | Zero |

.6000 | – Vodka– Liqueurs and cordials: | Zero |

ex .7000 | – – Liqueurs containing more than 5 % by weight of sugar– Other: | Zero |

.9003 | – – Aquavit (distilled spirits flavoured with cumin seeds) | Zero |

22.09 | Vinegar and substitutes for vinegar obtained from acetic acid | Zero |

24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:– Cigars, cheroots and cigarillos, containing tobacco: | |

.1001 | – – Cigars | Zero |

.1009 | – – Other | Zero |

.2000 | – Cigarettes containing tobacco | Zero |

.9000 | – Other | Zero |

24.03 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences: | |

.1000 | – Smoking tobacco, whether or not containing tobacco substitutes in any proportion– Other: | Zero |

.9100 | – – "Homogenised" or "reconstituted" tobacco– – Other: | Zero |

.9910 | – – – Tobacco extracts and essences | Zero |

.9990 | – – – Other | Zero |

29.05 | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:– Other polyhydric alcohols: | |

.4300 | – – Mannitol | Zero |

.4400 | – – D-glucitol (sorbitol) | Zero |

33.02 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages | |

.1000 | – Of a kind used in the food or drink industries | Zero |

35.05 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:– Dextrins and other modified starches: | |

.1001 | – – Esterified or etherified | 7,40 |

.1009 | – – Other | 7,40 |

.2000 | – Glues | Zero |

38.09 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: | |

.1000 | – With a basis of amylaceous substances | Zero |

38.24 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: | |

.6000 | – Sorbitol, other than that of subheading 2905.44 | Zero |

9. The customs duty for products classified within Norwegian codes 1901.2097 and 1901.2098 (other mixes for the preparation of bakers’ wares of heading 1905) and declared as free from gluten for sufferers of coeliac diseases will be 0,37 NOK/kg.

10. The customs duty for products classified within Norwegian code ex 2008.9903 (maize (corn), other than sweet corn (Zea mays var. Saccharata), not for feed purpose) will be calculated subject to the matrix system. The maximum customs duty shall, however, not exceed 12 NOK/kg.

11. The customs duty for products classified within Norwegian code 2106.9060 (emulsified fats and similar products containing more than 15 % by weight of edible milk-fats) will be calculated subject to the matrix system. The maximum customs duty shall, however, not exceed 7 NOK/kg."

[1] The agricultural element is based on a standard recipe in Protocol 2 to the FTA.

[2] The duty free regime shall apply from 1 January 2005.

[3] For technical use, the customs duty will be zero.

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