FreeTrade Agreement between the Eurasian Economic Union and its Member States, of the one part, and the Socialist Republic of Viet Nam, of the other part

The compensation referred to in subparagraph d) of paragraph 1 of this Article shall: a) be paid without undue delay; b) be equivalent to the fair market value of the expropriated investment calculated on date when the actual or impending expropriation has become publicly announced whichever is earlier; and c) be paid in a freely usable currency or, if agreed by the investor, in the currency of the expropriating Party to this Chapter and be freely transferable subject to the provisions of Article 8.37 of this Agreement. From the date of expropriation until the date of payment the amount of compensation shall be subject to accrued interest at a commercial rate established on a market basis. 4. This Article shall not apply to the issuance of compulsory licences granted in relation to intellectual property rights in accordance with the TRIPS Agreement. 5. Notwithstanding paragraphs 1 through 4 of this Article, expropriation relating to land within the territory of either Party to this Chapter shall be carried out in accordance with the laws and regulations of that Party for a purpose established in accordance with such laws and regulations, and upon payment of compensation, which shall be assessed with due consideration to market value and paid without undue delay, in accordance with the laws and regulations of that Party. 74 ARTICLE 8.36 Subrogation 1. If a Party to this Chapter or its designated agency made a payment to an investor of that Party under a guarantee, a contract of insurance or other form of indemnity against non- commercial risks it has granted in respect of an investment, the other Party to this Chapter shall recognise the subrogation or transfer of any right or claim of the investor in respect of such investment to the former Party or its designated agency. The subrogated or transferred right or claim shall not be greater than the original right or claim of the investor. For greater certainty, such right or claim shall be exercised in accordance with the laws and regulations of the latter Party, but without prejudice to Articles 8.21, 8.22, 8.23, 8.24 and 8.25 of this Agreement. 2. Where a Party to this Chapter or its designated agency has made a payment to an investor of that Party and has taken over rights and claims of the investor, that investor shall not, unless authorised to act on behalf of that Party or its designated agency making the payment, pursue those rights and claims against the other Party to this Chapter. ARTICLE 8.37 Transfer of Payments 1. Except under the circumstances envisaged in Article 8.8 of this Agreement each Party to this Chapter shall guarantee to investors of the other Party to this Chapter, upon fulfilment by them of all tax and other obligations in accordance with the laws and regulations of the former Party, a free transfer abroad of payments related to their investments, and in particular: a) returns; b) funds in repayment of loans and credits recognised by each Party to this Chapter as investments, as well as accrued interest; c) proceeds from sale or full or partial liquidation of investments; d) compensation, stipulated in the Articles 8.34 and 8.35 of this Agreement; e) wages and other remunerations received by investors and natural persons of the other Party to this Chapter authorised to work in connection with investments in the territory of the former Party. 2.

Transfer of payments shall be made without undue delay in a freely usable currency at the rate of exchange applicable on the date of the transfer pursuant to the exchange laws and regulations of the Party to this Chapter in which territory the investments were made. ARTICLE 8.38 75 Settlement of Disputes between a Party to this Chapter and Investor of the Other Party to this Chapter 1. Disputes between a Party to this Chapter and an investor of the other Party to this Chapter arising from an alleged breach of an obligation of the former Party under this Chapter in connection with an investment made by the investor in the territory of the former Party shall be settled to the extent possible amicably by means of negotiations. Such negotiations may include the use of non-binding, third-party procedures, such as good offices, conciliation and mediation. 2. The written request submitted by the investor for negotiations referred to in paragraph 1 of this Article shall include: a) the name and address of the investor who is a party to a dispute; b) for each claim the specific provisions under this Chapter alleged to have been breached; c) the legal and factual basis for each claim; d) the relief sought and approximate amount of damages claimed. 3. If a dispute cannot be settled amicably by means of negotiations during a period of six months starting from the date of receipt by the Party who is a party to the dispute of the written request of the investor of the other Party to this Chapter, it shall be submitted at the choice of the investor for consideration to: a) a competent court of the Party to this Chapter in which territory the investments were made, or b) an ad hoc arbitration court in accordance with the Arbitration Rules of the United Nations Commission on International Trade Law; or c) arbitration by the International Centre for Settlement of Investment Disputes (hereinafter referred to as “ICSID”), created pursuant to the Convention on the Settlement of Investment Disputes between States and Nationals of Other States, opened for signature at Washington on 18 March 1965 (ICSID Convention), provided that both the Party who is a party to the dispute and the Party of the investor are party to the ICSID Convention; or d) arbitration under the ICSID Additional Facility Rules, provided that either the Party who is a party to the dispute or the Party of the investor is a party to the ICSID Convention; or e) if the parties to a dispute so agree, to any other arbitration institution or under any other arbitration rules. 4. The choice of the institution referred to in paragraph 3 of this Article shall be final. 76 5. An arbitration award shall be final and binding upon both parties to the dispute. Each Party to this Chapter undertakes to enforce this award in accordance with its laws and regulations. 6. No claim can be submitted to arbitration under this Section if more than three years have elapsed from the date on which the investor who is a party to a dispute first acquired or reasonably should have first acquired, knowledge of the breach alleged under paragraph 1 of this Article. 7. A natural person possessing the nationality of a Party to this Chapter on the date the investments were made may not pursue a claim against that Party under this Article. 77 CHAPTER 8 bis STATE OWNED, STATE CONTROLLED ENTERPRISES AND ENTERPRISES WITH SPECIAL OR EXCLUSIVE PRIVILEGES ARTICLE 8 bis.1 Scope This Chapter shall apply only between the Russian Federation and Viet Nam.

ARTICLE 8 bis.2 State-Owned, State-Controlled Enterprises and Enterprises with Special or Exclusive Privileges The Russian Federation and Viet Nam shall ensure that their state-owned or state-controlled enterprises and enterprises with special or exclusive privileges shall operate in a manner consistent with their respective WTO commitments in the Protocols on accession to the WTO of the Russian Federation and Viet Nam, respectively. 78 CHAPTER 9 INTELLECTUAL PROPERTY ARTICLE 9.1 Objectives The Parties confirm their commitment to reducing impediments to trade and investment by promoting deeper economic integration through the creation of intellectual property and effective and adequate utilisation, protection and enforcement of intellectual property rights, taking into account the differences in their respective laws and regulations and in levels of economic development and capacity and the need to maintain an appropriate balance between the rights of intellectual property owners and the legitimate interests of users in subject matter protected by intellectual property rights. ARTICLE 9.2 Definitions For the purposes of this Chapter: a) “intellectual property” means copyright and related rights, trademarks, geographical indications (including appellations of origin of goods), inventions (including utility solutions), utility models, industrial designs, layout designs (topographies) of integrated circuits, plant varieties and undisclosed information; b) “geographical indication” means an indication which identifies a good as originating in the territory of a Party or a region or locality in that territory, where a given quality, reputation or other characteristic of the good is essentially attributable to its geographical origin, as defined in Article 22 of the TRIPS Agreement; c) “appellation of origin of goods” means a geographical denomination that constitutes or contains contemporary or historical, official or unofficial, full or abbreviated name of a country, region or locality or other geographical area, which became known through its use in the country of origin in relation to the goods, the quality and characteristics of which are exclusively or essentially determined by the geographical environment, including natural and human factors; d) “counterfeit trademark goods” means goods, including packaging, bearing without authorisation a trademark which is identical to the trademark validly registered in respect of such goods, or which cannot be distinguished in its essential aspects from such a trademark, and which thereby infringes the rights of the owner of the trademark in question under the laws and regulations of the country of importation. The definition of counterfeit trademark goods above shall apply, mutatis mutandis, to counterfeit geographical indication and appellation of origin goods; and e) “pirated copyright goods” means goods which are copies made without the consent of the right holder or person duly authorised by the right holder in the country of 79 production and which are made directly or indirectly from an article where the making of that copy would have constituted an infringement of a copyright or a related right under the laws and regulations of the country of importation. ARTICLE 9.3 International Agreements 1. The Parties which are party to the TRIPS Agreement reaffirm their obligations set out therein. The Parties which are not party to the TRIPS Agreement shall follow the principles of the TRIPS Agreement.

The Parties reaffirm their obligations set out in the international agreements on intellectual property to which they are party, in particular: a) the Paris Convention for the Protection of Industrial Property of 20 March 1883 (hereinafter referred to as “the Paris Convention”); b) the Berne Convention for the Protection of Literary and Artistic Works of 9 September 1886; c) the International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organisations of 26 October 1961 (the Rome Convention); d) the Convention for the Protection of Producers of Phonograms Against Unauthorized Duplication of Their Phonograms of 29 October 1971; e) the Madrid Agreement Concerning the International Registration of Marks of 14 April 1891 and the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks of 27 June 1989; and f) the Patent Cooperation Treaty of 19 June 1970. 2. The Parties which are not party to one or more of the international agreements listed below shall endeavour to join: a) the WIPO Performances and Phonograms Treaty of 20 December 1996; b) the WIPO Copyright Treaty of 20 December 1996; c) the Act of International Convention for the Protection of New Varieties of Plants of 19 March 1991; and d) the Singapore Treaty on the Law of Trademarks of 27 March 2006. 3. The Parties shall endeavour to apply the provisions of the following international agreements: a) the Strasbourg Agreement Concerning the International Patent Classification of 24 March 1971; 80 b) the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks of 15 June 1957; and c) the Locarno Agreement Establishing an International Classification for Industrial Designs of 8 October 1968. ARTICLE 9.4 National Treatment Each Party shall accord to the nationals of the other Party treatment no less favourable than that it accords to its own nationals with regard to the protection of intellectual property set out in Articles 3 and 5 of the TRIPS Agreement. ARTICLE 9.5 Most-Favoured-Nation Treatment Each Party shall accord to the nationals of the other Party treatment no less favourable than that it accords to the nationals of any other country with regard to the protection of intellectual property set out in Articles 4 and 5 of the TRIPS Agreement. ARTICLE 9.6 Copyright and Related Rights 1. Without prejudice to the obligations set out in international agreements to which the Parties are party, each Party shall, in accordance with its respective laws and regulations, guarantee and provide effective protection of the interests of authors, performers, producers of phonograms and broadcasting organisations for their works, performances, phonograms and broadcasts, respectively. 2. Each Party shall aim to ensure that its respective laws and regulations guarantee the effective protection and provide enforcement of copyright and related rights in the digital environment. ARTICLE 9.7 Trademarks Each Party shall provide adequate and effective protection of trademarks for goods and services in accordance with its respective laws and regulations, the international agreements to which it is party and the TRIPS Agreement, in particular Articles 15 through 21. 81 ARTICLE 9.8 Geographical Indications/Appellations of Origin of Goods 1.

Each Party shall ensure in its territory adequate and effective legal protection of geographical indications and/or appellations of origin of goods in accordance with its respective laws and regulations, the international agreements to which it is a party and the TRIPS Agreement, in particular Articles 22 through 24. 2. The provisions of appellations of origin of goods in this Chapter shall apply to a denomination which allows to identify a good as originating in the territory of a particular geographical area and although it does not contain the name of the area, which became known as a result of using this denomination in respect of the goods, the quality and characteristics of which meet the requirements provided for in subparagraph c) of Article 9.2 of this Agreement. 3. The Parties recognise that each Party may protect geographical indications via a sui generis system of protection of appellations of origin of goods in accordance with its respective laws and regulations. A Party that provides such system of protection shall not be obliged to provide a separate system of protection for geographical indications. The Parties shall provide other legal means in their respective laws and regulations to protect geographical indications other than appellations of origin of goods, such as those of collective marks and/or certification marks. The definition of appellation of origin of goods in subparagraph c) of Article 9.2 of this Agreement and paragraph 2 of this Article shall only apply to a Party which provides a sui generis system of protection of appellations of origin of goods at the time of entry into force of this Agreement. 4. In respect of geographical indications and/or appellations of origin of goods, the Parties shall provide the legal means for an interested person of the other Party to prevent: a) the use of any means in the designation or presentation of a good that indicates or suggests that the good in question originates in a geographical area other than the true place of origin in a manner which misleads the public as to the geographical origin; b) any use which constitutes an act of unfair competition within the meaning of Article 10bis of the Paris Convention. 5. Nothing in this Chapter shall require a Party to apply its provisions in respect of geographical indications and/or appellations of origin of goods of the other Party to goods or services for which the relevant indication is identical with the term customary in common language as the common name for such goods or services in the territory of such Party. 6. In order to protect the interests of their producers, the Parties shall exchange lists of geographical indications and/or appellations of origin of goods registered by them in respect of goods produced in their territories. The Parties may also agree to exchange the lists of geographical indications protected by other legal means. The relevant procedures for such exchange shall be determined by the competent authorities of the Parties by means provided for in Article 9.17 of this Agreement. The Parties may agree to enter into negotiations on mutual protection of geographical indications and/or appellations of origin of goods subject 82 to their respective laws and regulations and policy, availability of resources and willingness of each Party. 7.

Each Party shall, ex officio if its laws and regulations so permit or at the request of an interested person of the other Party, refuse or invalidate the registration of a trademark which contains or consists of a geographical indication and/or appellation of origin of goods with respect to goods not originating in the territory indicated, if use of the indication in the trademark for such goods in the former Party is of such a nature as to mislead the public as to the true place of origin. ARTICLE 9.9 Inventions and Utility Models 1. Each Party shall provide adequate and effective protection of inventions in accordance with its respective laws and regulations, the international agreements to which it is party and the TRIPS Agreement, in particular Articles 27 through 34. 2. Utility models shall be protected in accordance with the respective laws and regulations of the Parties and the Paris Convention. ARTICLE 9.10 Industrial Designs Each Party shall provide adequate and effective protection of industrial designs in accordance with its respective laws and regulations, the international agreements to which it is party and the TRIPS Agreement, in particular Articles 25 and 26. ARTICLE 9.11 Layout Designs (Topographies) of Integrated Circuits Each Party shall provide adequate and effective protection of layout designs (topographies) of integrated circuits in accordance with its respective laws and regulations, the international agreements to which it is party and the TRIPS Agreement, in particular Articles 35 through 38. ARTICLE 9.12 New Varieties of Plants Each Party recognises the importance of providing in its respective laws and regulations a system of protection of new varieties of plants and shall endeavour to provide for the protection of all plant genera and species in accordance with the Act of International Convention for the Protection of New Varieties of Plants of 19 March 1991 and the TRIPS Agreement. 83 ARTICLE 9.13 Undisclosed Information Each Party shall ensure adequate and effective protection of undisclosed information in its respective laws and regulations in accordance with the TRIPS Agreement, in particular Article 39. ARTICLE 9.14 Protection against Unfair Competition Each Party shall ensure effective protection against unfair competition in accordance with its respective laws and regulations and Article 10bis of the Paris Convention. ARTICLE 9.15 Enforcement of Intellectual Property Rights The Parties shall ensure in their respective laws and regulations provisions for enforcement of intellectual property rights at the same level as provided for in the TRIPS Agreement, in particular Articles 41 through 50. ARTICLE 9.16 Border Measures 1. Each Party shall ensure effective enforcement of border measures in accordance with Articles 51 through 57, 59 and 60 of the TRIPS Agreement and that the complementary measures, procedures and remedies, covered by its respective laws and regulations related to customs procedures, are available to permit effective action against counterfeit trademark goods, counterfeit geographical indication and appellation of origin goods, pirated copyright goods. 2.

Each Party shall, unless otherwise provided for in this Agreement, adopt procedures to enable a right holder, who has valid grounds for suspecting that importation or exportation is carried out with counterfeit trademark goods, counterfeit geographical indication and appellation of origin goods, pirated copyright goods, to lodge an application to customs authorities claiming to apply measures of intellectual property rights protection provided that importation or exportation in question infringes an intellectual property right under the laws and regulations of the country where the goods are found. 3. Without prejudice to the protection of confidential information, customs authorities shall have the authority to provide the right holder with sufficient opportunity to have any good detained by the customs authorities inspected in order to substantiate the right holder’s claims. The customs authorities shall also have the authority to give the importer an 84 equivalent opportunity to have any such good inspected. Customs authorities shall provide the right holder with the information on the names and addresses of the consignor, the importer and the consignee and of the quantity of the goods in question. Customs authorities shall provide at least the owner of the detained goods with the information on the name and address of the right holder. 4. The Parties are encouraged to exclude from the application of the above provisions small quantities of goods of a non-commercial nature contained in travellers’ personal luggage. ARTICLE 9.17 Competent Authorities, Contact Points and Information Exchange 1. The Parties shall notify each other of the competent authorities responsible for carrying out the procedures provided for in this Chapter, and the contact points designated by each Party to facilitate communications between the Parties on any matter relating to this Chapter. 2. The Parties shall promptly inform each other of any change in the contact points or any significant change in the structure or competence of their competent authorities. 3. The Parties through their contact points shall provide each other with a timely written notification of any significant issue or any change in the legal framework of intellectual property and, if necessary, request consultations to resolve any concern about the issue. 4. With a view to strengthening their cooperation links, the Parties agree to communicate in writing and/or promptly hold expert meetings, upon request of either Party and taking into account the financial capacity of the Parties, on matters related to the international agreements referred to in this Chapter or to future international agreements in the field of intellectual property, to membership in international organisations, such as the World Trade Organization and the World Intellectual Property Organization, as well as to relations of the Parties with third countries on matters concerning intellectual property and to other issues relating to the implementation of this Chapter. 85 CHAPTER 10 GOVERNMENT PROCUREMENT ARTICLE 10.1 Cooperation 1. The Parties recognise the importance of cooperation in the field of government procurement in accordance with their respective laws and regulations and given the available resources. 2. The Parties shall cooperate for the purposes of improving transparency, promoting fair competition and the use of electronic technologies in the field of government procurement. 3.

The Parties shall inform each other as soon as possible of any significant modification of their respective laws and regulations and/or government procurement procedures. 4. The cooperation activities shall include the exchange of, where appropriate, non-confidential information, consultations, as provided for in Article 10.3 of this Agreement, and technical assistance. 5. The Parties shall endeavour to cooperate in the following: a) facilitating participation of suppliers in government procurement, in particular, with respect to small and medium enterprises; b) exchanging experience and information, such as regulatory frameworks, best practices and statistics; c) developing and expanding the use of electronic means in government procurement systems; d) capacity building for government officials in best government procurement practices; e) institutional strengthening for the fulfilment of the provisions of this Chapter; and f) enhancing the ability to provide multilingual access to procurement opportunities. 6. The Parties shall develop further cooperation based on mutual experience in the field of government procurement, including electronic forms of procurement. ARTICLE 10.2 Information on the Procurement System 1. For the purposes of transparency, the Parties shall make publicly available their respective laws and regulations relating to government procurement. 86 2. The Parties shall exchange the lists of media resources in which the Parties publish relevant information on government procurement. 3. The Parties shall endeavour to establish and maintain electronic means for publishing their respective laws and regulations and information on government procurement, given the available resources. 4. Each Party may expand the content of the government procurement information and the scope of the services provided through electronic means. ARTICLE 10.3 Consultations 1. In the event of any disagreement relating to the application of the provisions of this Chapter, the Parties shall make every effort to reach a mutually satisfactory resolution through consultations. 2. Each Party shall accord sympathetic consideration to and shall afford adequate opportunity for consultations regarding the implementation of this Chapter. 3. A request for such consultations shall be submitted to the other Party’s contact point established under Article 10.5 of this Agreement. Unless the Parties agree otherwise, they shall hold consultations within 60 days from the date of receipt of the request. 4. Consultations may be conducted in person or via email, teleconference, videoconference, or any other means, as agreed by the Parties. ARTICLE 10.4 Non-Application of Chapter 14 (Dispute Settlement) Any matter arising under this Chapter shall not be subject to the dispute settlement mechanism provided for in Chapter 14 (Dispute Settlement) of this Agreement. ARTICLE 10.5 Contact Points 1. Each Party shall designate a contact point to monitor the implementation of this Chapter. The contact points shall work collaboratively to facilitate the implementation of this Chapter. 2. The Parties shall provide each other with the names and contact details of their contact points. 3. The Parties shall promptly notify each other of any change to their contact points. 87 ARTICLE 10.6 Further Negotiations The Parties may enter into negotiations with a view to liberalising their respective government procurement markets and discussing potential market access issues, if necessary. 88 CHAPTER 11 COMPETITION ARTICLE 11.1 Basic Principles 1.

The Parties recognise the importance of free and undistorted competition in their trade relations and respect the differences in their capacity in the area of competition policy. 2. Each Party shall, in accordance with its respective laws and regulations, take measures which it considers appropriate by proscribing anti-competitive business conduct, in order to promote the efficient functioning of its respective market and consumer welfare. 3. The measures each Party adopts or maintains to proscribe anti-competitive business conduct shall be taken in conformity with the principles of transparency, non-discrimination and fairness. ARTICLE 11.2 Anti-Competitive Practices 1. The Parties shall take all necessary measures in accordance with their respective laws and regulations in order to prevent and restrict anti-competitive practices that affect trade between the Parties. Particular attention shall be given to the following practices which are incompatible with the proper operation of this Agreement: a) all agreements between enterprises, decisions by associations of enterprises and concerted practices between enterprises which have as their object or effect the prevention, restriction or distortion of competition; b) abuse by one or more enterprises of a dominant position; and c) unfair competition. 2. The issues concerning state monopolies and enterprises entrusted with special or exclusive rights shall not be subject of this Chapter. ARTICLE 11.3 Cooperation 1. The Parties recognise the importance of cooperation activities relating to competition law enforcement and competition policy. Cooperation shall be conducted in accordance with the respective laws and regulations and based on the availability of the necessary resources. 89 Cooperation shall include exchange of non-confidential information, consultations, cooperation in enforcement activities, as provided for in paragraph 2 of this Article, and technical assistance, including: a) exchange of experience regarding the promotion and enforcement of competition law and policy; b) joint seminars on competition law and law enforcement activities of the Parties; and c) any other form of cooperation as agreed by the Parties. 2. Cooperation in law enforcement is carried out as follows: a) if a Party considers that its interests are affected in the territory of the other Party in the sense of Article 11.2 of this Agreement, it may request that the other Party initiates appropriate enforcement activities. Such request shall take place if possible at an early stage of the anti-competitive practice under Article 11.2 of this Agreement and should be of sufficient detail; b) the requested Party shall carefully consider the possibility for initiating enforcement activities or expanding ongoing enforcement activities in accordance with the requirements of its respective laws and regulations and inform the requesting Party of the results of such consideration as soon as practically possible; c) if enforcement activities are initiated or expanded, the requested Party shall inform the requesting Party of their outcome and, to the extent possible, of significant interim developments; and d) nothing in this Chapter shall limit the discretion of the requested Party to decide whether to undertake enforcement activities with respect to the anti-competitive practices identified in the request, or precludes the requesting Party from withdrawing its request. ARTICLE 11.4 Consultations 1.

To foster understanding between the Parties, or to address specific matters that arise under this Chapter, each Party shall, upon request of the other Party, enter into consultations. Such consultations shall be without prejudice to the rights of each Party to enforce their respective laws and regulations. In the request for consultations, the requesting Party shall indicate how the matter affects trade between the Parties. The Party receiving such request shall promptly hold consultations in order to achieve mutually satisfactory results in consistence with the provisions of this Chapter. 2. During the consultations in accordance with this Article, the requested Party shall provide full and sympathetic consideration to the matter that is the subject of consultations within a reasonable period of time. Both Parties shall aspire to reach consensus on the issue of concern through constructive dialogues. 90 3. If a Party considers that its interests are still affected after consultations in accordance with this Article, it may request consultations in the Joint Committee. ARTICLE 11.5 Use of Information 1. Where a Party provides information to the other Party for the purposes of implementing this Chapter, such information shall be used by the latter Party only for such purposes and shall not be disclosed or transferred to any other organisation and/or individual without the consent of the Party providing the information. 2. Notwithstanding any other provision of this Chapter, neither Party is required to communicate information to the other Party if such communication is prohibited by their respective laws and regulations. ARTICLE 11.6 Non-Application of Chapter 14 (Dispute Settlement) Any matter arising under this Chapter shall not be subject to the dispute settlement mechanism provided for in Chapter 14 (Dispute Settlement) of this Agreement. ARTICLE 11.7 Contact Points 1. Each Party shall designate a contact point to monitor the implementation of this Chapter. The contact points shall work collaboratively to facilitate the implementation of the provisions of this Chapter. 2. The Parties shall exchange information containing the names of the designated competent authorities that shall act as their contact points and the contact details of relevant officials in such organisations, including telephone and facsimile numbers, email addresses and other relevant details. 3. The Parties shall promptly notify each other of any change to their contact points or relevant contact details. 91 CHAPTER 12 SUSTAINABLE DEVELOPMENT ARTICLE 12.1 Objectives 1. The Parties agree to implement this Chapter in a manner consistent with labour and environmental protection, and sustainable use of their resources. In this regard the Parties shall: a) strengthen cooperation on environmental and labour issues; and b) promote sustainable development. 2. The Parties recognise that economic development, social development and environmental protection are interdependent and mutually supportive components of sustainable development. 3. The Parties shall endeavour to promote their trade relations for the purposes of sustainable development to the extent possible. ARTICLE 12.2 Scope This Chapter shall apply to measures adopted or maintained by the Parties affecting trade-related aspects of environmental and labour issues. ARTICLE 12.3 General Principles 1. The Parties recognise the importance of and the need to enhance the capacity to address trade-related aspects of environmental and labour issues, taking into consideration the levels of development of the Parties. 2.

The Parties recognise the need to strengthen cooperation with the aim of resolving environmental and labour issues of bilateral, regional and global concerns. 3. The Parties recognise the sovereign right of each Party to establish its own levels of national environmental and labour protection and environmental and labour development policies and priorities, and to adopt or modify accordingly its relevant environmental and labour laws and regulations and policies. 4. The Parties may recognise the significance of taking into account scientific, technical and other information as well as relevant and commonly recognised international standards when 92 preparing and implementing measures aimed at protecting the environment and labour that affect trade between the Parties. 5. The provisions of this Chapter shall be without prejudice to the Parties’ obligations in accordance with other Chapters of this Agreement, including Chapter 8 (Trade in Services, Investment and Movement of Natural Persons). ARTICLE 12.4 Upholding Levels of Protection 1. The Parties recognise the importance of mutually supportive trade, environment and labour policies and practices as well as the efforts to improve environmental and labour protection and enhance trade between the Parties. 2. Each Party shall endeavour to ensure that its environmental and labour laws and regulations, policies and practices are not used for the purposes of trade protectionism. 3. Neither Party shall seek to encourage or gain trade or investment advantage by weakening or failing through a sustained or recurring course of action or inaction to enforce or administer its environmental and labour laws and regulations, policies and practices in a manner affecting trade between the Parties. ARTICLE 12.5 Environmental and Labour Cooperation 1. The Parties recognise the importance of strengthening their capacity to protect the environment and labour conditions and promoting sustainable development in their trade and investment relations in accordance with their respective laws and regulations. 2. The Parties shall endeavour to expand their cooperation in bilateral, regional, and multilateral fora on environmental and labour issues, recognising that such cooperation will help them achieve their shared environmental and labour goals and objectives, including the development and improvement of environmental and labour protection, practices, and technologies. 3. Cooperation activities under this Chapter may take the following forms: a) exchange of knowledge and experiences; b) exchange of experts and researchers; c) organisation of joint workshops; d) promotion of cooperative activities between relevant ministries, research institutes and private enterprises; and 93 e) development and implementation of joint research, projects and other relevant activities in areas of mutual interest. 4.

The Parties recognise the following fields of cooperation as particularly significant: a) resolving trade-related environmental problems; b) environmental policy development and institutional building; c) training and education on environment and climate change issues and environmental protection; d) exchange of experience and information in the development and enforcement of labour and employment-related laws and regulations and policies; e) technical assistance and joint/cooperation projects on human resources development and social security policy aimed at creating decent work conditions or on the protection of the environment; f) other mutually agreed areas in accordance with relevant laws and regulations of the Parties; g) exchange of information, technology and experience in areas of environmental standards and models, training and education; h) environmental education and training aimed at raising public awareness; and i) technical assistance and joint regional research programmes. ARTICLE 12.6 Environmental and Labour Consultations 1. Either Party may request consultations regarding any matter arising under this Chapter through a written request submitted to the contact point designated by the other Party in accordance with Article 1.7 of this Agreement. The request shall contain information that is specific and sufficient to enable the Party receiving such request to respond. Unless the Parties agree otherwise, consultations shall commence within the period of 30 days after a Party receives the request for consultations. 2. The purpose of the consultations is to seek a mutually agreed solution to the matter. The Parties shall make every effort to arrive at a mutually satisfactory outcome, including by considering appropriate cooperation activities to resolve the matter. The Parties may agree to seek advice or assistance from domestic experts they deem appropriate. 3. If a Party considers that the matter needs further discussion such Party may bring the matter to the Joint Committee in order to reach an appropriate resolution of the matter. 94 ARTICLE 12.7 International Labour Standards and Agreements 1. The Parties recall the obligations deriving from membership of the International Labour Organization (ILO) and the ILO Declaration on Fundamental Principles and Rights at Work and its Follow-up adopted by the International Labour Conference at its 86th Session in 1998. 2. The Parties reaffirm their commitment under the Ministerial Declaration of the UN Economic and Social Council on Full Employment and Decent Work of 2006 to recognise full and productive employment and decent work for all as a key element of sustainable development for all countries and as a priority objective of international cooperation and to promote the development of international trade in a way that is conducive to full and productive employment and decent work for all. ARTICLE 12.8 Review of Sustainability Impacts The Parties shall periodically review at the meetings of the Joint Committee the progress achieved in pursuing the objectives set out in this Chapter and may consider relevant international developments, as appropriate, to identify areas where further action could promote these objectives. ARTICLE 12.9 Non-Application of Chapter 14 (Dispute Settlement) Any matter arising under this Chapter shall not be subject to the dispute settlement mechanism provided for in Chapter 14 (Dispute Settlement) of this Agreement. 95 CHAPTER 13 ELECTRONIC TECHNOLOGIES IN TRADE ARTICLE 13.1 Scope and Coverage 1.

The Parties recognise that electronic commerce may increase trade opportunities and contribute to economic growth, and underscore the importance of promoting the use of electronic technologies in trade in order to minimise the costs and facilitate trade, as well as the importance of cooperation between the Parties on the issues of electronic commerce under this Chapter. 2. This Chapter shall apply to measures taken by a Party relating to: a) the use of electronic documents in trade between the Parties by means of digital signatures and a trusted third party; and b) electronic commerce as defined in paragraph b) of Article 13.2 of this Agreement. 3. For the purposes of paragraph 2 of this Article such measures shall include the measures taken by: a) central, regional or local governments and authorities; and b) non-governmental bodies in the exercise of powers delegated by central, regional or local governments or authorities. 4. In fulfilling its obligations and commitments under this Chapter, each Party shall take such reasonable measures as may be available to it to ensure the observance of such obligations and commitments by regional and local governments and authorities and non-governmental bodies within its territory. ARTICLE 13.2 Definitions For the purposes of this Chapter: a) “digital certificate” means an electronic document issued by an authorised organisation, containing information confirming that the particular digital signature belongs to a certain person; b) “electronic commerce” means trade with the use of electronic technologies; c) “electronic document” means a document where information is presented in an electronic form which can be certified by means of a digital signature; 96 d) “digital signature” means information in electronic form obtained by using public- key cryptography, which is the transformation of information by using a private signature key that is verified by a public signature key, and attached or connected to the other information in electronic form (information being signed), confirming its integrity and authenticity and assuring inability to deny authorship; e) “electronic technologies” means a combination of software and hardware that provides interaction between the persons of the Parties using an electronic document; f) “electronic authentication” means the process of establishing confidence in user identities electronically presented to an information system; and g) “trusted third party” means an organisation vested with the rights in accordance with the domestic laws and regulations of each Party to verify a digital signature in a digitally signed electronic document at a fixed time with regard to author and/or recipient of electronic document. ARTICLE 13.3 Electronic Authentication The Parties shall endeavour to work towards mutual recognition of digital signatures in the exchange of electronic documents by means of a trusted third party service. ARTICLE 13.4 Use of Electronic Documents 1. The Parties shall endeavour: a) not to adopt or maintain domestic laws and regulations containing the requirement to confirm the authenticity of the transactions made in electronic form by presenting documents in paper form; and b) to ensure that the documents related to trade transactions are presented to the competent authorities of the Parties in the form of an electronic document that is digitally signed. 2.

The Parties shall endeavour to ensure that in cases where any document is required for the importation of a product, a participant of trade transaction could receive such document confirming that the product is imported in accordance with the requirements of the importing country in electronic form. ARTICLE 13.5 97 Private Data Protection The Parties shall endeavour to adopt and maintain in force measures aimed at the protection of private data of electronic commerce users. ARTICLE 13.6 Cooperation on Electronic Technologies in Trade 1. The Parties shall exchange information and experience with regard to laws and regulations and programmes in the field of electronic technologies in trade, in particular with regard to private data protection and improvement of consumer confidence. 2. The Parties recognise the necessity of participation in bilateral, regional and multilateral fora on establishing legal frameworks regulating electronic commerce. ARTICLE 13.7 Electronic Commerce Development Recognising the global nature of electronic commerce and the importance of facilitating the use and development of electronic commerce, the Parties shall: a) endeavour to develop the legal frameworks for electronic commerce using relevant international standards on data collection and in conformity with international practices including, where possible, decisions on electronic commerce taken within the framework of the WTO; b) encourage the private sector to adopt self-regulation, including through codes of conduct, model contracts, guidelines and enforcement mechanisms that foster electronic commerce; c) promote the adoption of transparent and appropriate measures to protect consumers from fraudulent and deceptive commercial practices when they engage in electronic commerce; and d) promote the cooperation between their respective national consumer protection agencies on issues related to cross-border electronic commerce in order to enhance consumer welfare. ARTICLE 13.8 Implementing Arrangements 1. Competent authorities of the Parties may conclude implementing arrangements on any matter within the scope of this Chapter. In particular, the implementing arrangements shall set out understandings reached in accordance with Articles 13.3, 13.4 and 13.5 of this Agreement. 98 2. The Parties through the relevant competent authorities shall take all necessary actions to apply the implementing arrangements within a jointly determined reasonable period of time. 99 CHAPTER 14 DISPUTE SETTLEMENT ARTICLE 14.1 Objectives The objective of this Chapter is to provide an effective and transparent process for the settlement of disputes arising under this Agreement. ARTICLE 14.2 Definitions For the purposes of this Chapter: a) “Arbitral Panel” means an Arbitral Panel established pursuant to Article 14.7 of this Agreement; and b) “disputing Parties” means the complaining Party and the responding Party. The Member States of the Eurasian Economic Union and the Eurasian Economic Union may act jointly or individually as a disputing Party. In the latter case if a measure is taken by a Member State of the Eurasian Economic Union, such Member State of the Eurasian Economic Union shall be a disputing Party, and if a measure is taken by the Eurasian Economic Union, it shall be a disputing Party. ARTICLE 14.3 Scope and Coverage 1.

Except as otherwise provided for in this Agreement, this Chapter shall apply with respect to the settlement of disputes between the Parties regarding the interpretation and/or application of this Agreement wherever a Party considers that the other Party has failed to carry out its obligations under this Agreement. 2. Disputes regarding the same matter between the same disputing Parties arising under both this Agreement and the WTO Agreement may be settled in either forum at the discretion of the complaining Party. The forum thus selected shall be used to the exclusion of the other. 3. For the purposes of this Agreement, the procedural provisions of the relevant incorporated articles of the WTO Agreement relating to dispute settlement in case of non-compliance or possible violation shall not be applied to any Member State of the Eurasian Economic Union which is not a Member of the WTO. 4. For the purposes of paragraph 2 of this Article, dispute settlement procedures under the WTO Agreement are deemed to be initiated by a disputing Party’s request for the establishment of a panel under Article 6 of the WTO Understanding on Rules and Procedures Governing the 100 Settlement of Disputes, whereas dispute settlement procedures under this Agreement are deemed to be initiated upon a request for arbitration pursuant to paragraph 1 of Article 14.7 of this Agreement. ARTICLE 14.4 Information Exchange and Amicus Curiae 1. The distribution among the Member States of the Eurasian Economic Union and the Eurasian Economic Union of any procedural document relating to any dispute arising under this Agreement shall not be viewed as a violation of the provisions on confidentiality under this Agreement and/or WTO Agreement. 2. Any Member State of the Eurasian Economic Union and the Eurasian Economic Union having substantial interest in a matter in dispute may have an opportunity to be heard and to make written submissions to the Arbitral Panel as amicus curiae. ARTICLE 14.5 Good Offices, Conciliation or Mediation 1. The disputing Parties may at any time agree to good offices, conciliation or mediation. Procedures for good offices, conciliation or mediation may begin at any time and be terminated at any time upon the request by either disputing Party. 2. If the disputing Parties so agree, good offices, conciliation or mediation may continue while the proceedings of the Arbitral Panel provided for in this Chapter are in progress. 3. Proceedings involving good offices, conciliation and mediation, and in particular positions taken by the disputing Parties during those proceedings, shall be confidential and without prejudice to the rights of either disputing Party in any further proceeding. ARTICLE 14.6 Consultations 1. The Parties shall make every attempt through consultations to reach a mutually satisfactory solution of any matter raised in accordance with this Chapter. 2. A request for consultations shall be submitted in writing to the responding Party through its contact point or contact points designated in accordance with Article 1.7 of this Agreement as well as to the Joint Committee and shall give the reasons for the request, including identification of any measure or other matter at issue and an indication of the legal basis for the complaint. 3.

When the complaining Party submits a request for consultations pursuant to paragraph 2 of this Article, the responding Party shall: 101 a) reply to the request in writing within 10 days from the date of its receipt; and b) enter into consultations in good faith within 30 days, or 10 days in cases of urgency, including those concerning perishable goods, from the date of the receipt of the request with a view to reaching a prompt and mutually satisfactory resolution of the matter. 4. Periods of time specified in paragraph 3 of this Article may be changed by agreement of the disputing Parties. 5. The consultations shall be confidential, and without prejudice to the rights of either disputing Party in any further proceeding. 6. A disputing Party may request the other disputing Party to make available for the consultations experts from its governmental agencies or other regulatory bodies who have expertise in the matter under consultations. ARTICLE 14.7 Establishment of Arbitral Panel 1. The complaining Party that made a request for consultations under Article 14.6 of this Agreement may request in writing the establishment of an Arbitral Panel: a) if the responding Party does not comply with the periods of time in accordance with paragraph 3 or 4 of Article 14.6 of this Agreement; b) if the disputing Parties fail to resolve the dispute through such consultations within 60 days, or within 20 days in cases of urgency, including those concerning perishable goods, from the date of receipt of the request for such consultations; or c) if the disputing Parties jointly consider that consultations have failed to settle the dispute during the period of time specified in subparagraph b) of this paragraph. 2. In cases of urgency, including those concerning perishable goods, the disputing Parties shall make every effort to accelerate the proceedings to the greatest extent possible. 3. The request for the establishment of an Arbitral Panel shall be made in writing to the responding Party through its contact points designated in accordance with Article 1.7 of this Agreement as well as to the Joint Committee. It shall indicate whether consultations were held, identify the specific measures at issue and provide a brief summary of the legal basis of the complaint sufficient to present the problem clearly. 4. The requirements and procedures specified in this Article may be changed by mutual agreement of the disputing Parties. ARTICLE 14.8 102 Appointment of Arbitrators 1. The Arbitral Panel shall consist of three members. 2. Within 30 days of receipt of the request to establish an Arbitral Panel by the responding Party, each disputing Party shall appoint an arbitrator. Within 15 days of the appointment of the second arbitrator, the appointed arbitrators shall choose by mutual agreement the chair of the Arbitral Panel who shall not fall under any of the following disqualifying criteria: a) being a national of a Member State of the Eurasian Economic Union or Viet Nam; or b) having usual place of residence in the territory of a Member State of the Eurasian Economic Union or Viet Nam. 3. If the necessary appointments have not been made within the periods of time specified in paragraph 2 of this Article, either disputing Party may, unless otherwise agreed by the disputing Parties, invite the Secretary-General of the Permanent Court of Arbitration (hereinafter referred to as “PCA”) to be the appointing authority.

In case the Secretary- General of the PCA is a national of a Member State of the Eurasian Economic Union or Viet Nam or is incapable to realise this appointing function, the Deputy Secretary-General of the PCA or the officer next in seniority who is not a national of a Member State of the Eurasian Economic Union or Viet Nam and who is capable to realise this appointing function shall be requested to make the necessary appointments. 4. All arbitrators shall: a) have expertise and/or experience in law, international trade, other matters covered by this Agreement, or the resolution of disputes arising under international trade agreements; b) be chosen strictly on the basis of objectivity, impartiality, reliability and sound judgment; c) be independent of, and not be affiliated with or take instructions from a Party; and d) disclose to the disputing Parties any direct or indirect conflicts of interest in respect of the matter at hand. 5. Individuals may not serve as arbitrators for a dispute if they have dealt with the dispute previously in any capacity, including in accordance with Article 14.5 of this Agreement. 6. If an arbitrator appointed under this Article resigns or becomes unable to act, a successor arbitrator shall be appointed within 15 days in accordance with the procedure as prescribed for the appointment of the original arbitrator and the successor shall have all the powers and duties of the original arbitrator. Any period of time applicable to the proceeding shall be suspended beginning on the date the arbitrator resigns or becomes unable to act and ending on the date a replacement is selected. 7. The date of establishment of the Arbitral Panel shall be the date on which the chair of the Arbitral Panel is appointed. 103 8. The requirements and procedures specified in this Article may be changed by mutual agreement of the disputing Parties. ARTICLE 14.9 Functions of Arbitral Panel 1. The functions of an Arbitral Panel are to make an objective assessment of the dispute before it, including an objective assessment of the facts of the case and the applicability of and conformity with this Agreement, and to make such findings and rulings necessary for the resolution of the dispute referred to it as it deems appropriate as well as to determine at the request of a disputing Party the conformity of any implementing measures and/or relevant suspension of benefits with its final report. 2. The findings and rulings of an Arbitral Panel cannot add to or diminish the rights and obligations of the Parties provided for in this Agreement. ARTICLE 14.10 Proceedings of Arbitral Panel 1. The Arbitral Panel proceedings shall be conducted in accordance with the provisions of this Chapter. 2. Subject to paragraph 1 of this Article, the Arbitral Panel shall regulate its own procedures in relation to the rights of the disputing Parties to be heard and its deliberations in consultation with the disputing Parties. The disputing Parties in consultation with the Arbitral Panel may agree to adopt additional rules and procedures not inconsistent with the provisions of this Article. 3. After consulting the disputing Parties, the Arbitral Panel shall as soon as practicable and whenever possible within 10 days after its establishment, fix the timetable for the Arbitral Panel process. The timetable shall include precise deadlines for written submissions by the disputing Parties. Modifications to such timetable may be made by mutual agreement of the disputing Parties in consultation with the Arbitral Panel. 4.

Upon request of a disputing Party or on its own initiative, the Arbitral Panel may, at its discretion, seek information and/or technical advice from any individual or body which it deems appropriate. However, before the Arbitral Panel seeks such information and/or advice, it shall inform the disputing Parties. Any information and/or technical advice so obtained shall be submitted to the disputing Parties for comment. Where the Arbitral Panel takes the information and/or technical advice into account in the preparation of its report, it shall also take into account any comment by the disputing Parties on the information and/or technical advice. 5. The Arbitral Panel shall make its procedural decisions, findings and rulings by consensus, provided that where the Arbitral Panel is unable to reach consensus such procedural 104 decisions, findings and rulings may be made by majority vote. The Arbitral Panel shall not disclose which arbitrators are associated with majority or minority opinions. 6. The Arbitral Panel shall meet in closed session. The disputing Parties shall be present at the meetings only when invited by the Arbitral Panel to appear before it. 7. The hearings of the Arbitral Panel shall be closed to the public, unless the disputing Parties agree otherwise. 8. The disputing Parties shall be given the opportunity to attend any of the presentations, statements or rebuttals in the proceedings. Any information provided or written submission made by a disputing Party to the Arbitral Panel, including any comment on the descriptive part of the initial report and response to the questions put by the Arbitral Panel, shall be made available to the other disputing Party. 9. The deliberations of the Arbitral Panel and the documents submitted to it shall be kept confidential. 10. Nothing in this Chapter shall preclude a disputing Party from disclosing statements of its own positions to the public. A disputing Party shall treat as confidential information submitted by the other disputing Party to the Arbitral Panel which that other disputing Party has designated as confidential. A disputing Party shall also, upon request of a Party, provide a non-confidential summary of the information contained in its written submissions that could be disclosed to the public. 11. The venue for hearings shall be decided by mutual agreement of the disputing Parties. If there is no agreement, the venue shall alternate between the capitals of the disputing Parties with the first hearing to be held in the capital of the responding Party. ARTICLE 14.11 Terms of Reference of Arbitral Panel Unless the disputing Parties agree otherwise within 20 days from the date of receipt of the request for the establishment of the Arbitral Panel, the terms of reference shall be: “To examine, in the light of the relevant provisions of this Agreement, the matter referred to in the request for the establishment of an Arbitral Panel pursuant to Article 14.7 of this Agreement and to make findings and rulings of law and fact together with the reasons therefore for the resolution of the dispute.”. ARTICLE 14.12 Termination or Suspension of Proceedings 1. The Arbitral Panel shall be terminated upon the joint request of the disputing Parties. In such event, the disputing Parties shall jointly notify the chair of the Arbitral Panel and the Joint Committee. 105 2. The Arbitral Panel shall, upon the joint request of the disputing Parties, suspend its work at any time for a period not exceeding 12 consecutive months from the date of receipt of such joint request.

In such event, the disputing Parties shall jointly notify the chair of the Arbitral Panel. Within this period, either disputing Party may authorise the Arbitral Panel to resume its work by notifying the chair of the Arbitral Panel and the other disputing Party. In that event, all relevant periods of time set out in this Chapter shall be extended by the amount of time that the work was suspended for. If the work of the Arbitral Panel has been suspended for more than 12 consecutive months, the Arbitral Panel shall be terminated. The authority for establishment of a new Arbitral Panel by the original disputing Parties on the same matter referred to in the request for the establishment of the original Arbitral Panel shall lapse unless the disputing Parties agree otherwise. ARTICLE 14.13 Reports of Arbitral Panel 1. The reports of the Arbitral Panel shall be drafted without the presence of the disputing Parties and shall be based on the relevant provisions of this Agreement, the submissions and arguments of the disputing Parties and any information and/or technical advice provided to it in accordance with paragraph 4 of Article 14.10 of this Agreement. 2. The Arbitral Panel shall issue its initial report within 90 days, or 60 days in cases of urgency, including those concerning perishable goods, from the date of establishment of the Arbitral Panel. The initial report shall contain, inter alia, both the descriptive sections and the Arbitral Panel’s findings and conclusions. 3. In exceptional circumstances, if the Arbitral Panel considers it cannot issue its initial report within the periods of time specified in paragraph 2 of this Article, it shall inform the disputing Parties in writing of the reasons for the delay together with an estimate of the period within which it will issue its initial report. Any delay shall not exceed a further period of 30 days unless the disputing Parties agree otherwise. 4. A disputing Party may submit written comments on the initial report to the Arbitral Panel within 15 days of receiving the initial report unless the disputing Parties agree otherwise. 5. After considering any written comment by the disputing Parties and making any further examination it considers necessary, the Arbitral Panel shall present to the disputing Parties its final report within 30 days of issuance of the initial report, unless the disputing Parties agree otherwise. 6. If in its final report, the Arbitral Panel finds that a disputing Party’s measure does not conform with this Agreement, it shall include in its findings and rulings a requirement to remove the non-conformity. 7. The disputing Parties shall release the final report of the Arbitral Panel as a public document within 15 days from the date of its issuance, subject to the protection of confidential information, unless any disputing Party objects. In this case the final report shall still be released for all Parties to the Agreement. 106 8. The final report of the Arbitral Panel shall be final and binding for the disputing Parties with regard to a particular dispute. ARTICLE 14.14 Implementation 1. The disputing Parties shall immediately comply with the rulings of the Arbitral Panel. Where it is not practicable to comply immediately, the disputing Parties shall comply with the rulings within a reasonable period of time. The reasonable period of time shall be mutually determined by the disputing Parties.

Where the disputing Parties fail to agree on the reasonable period of time within 45 days of the issuance of the Arbitral Panel’s final report, either disputing Party may refer the matter to the original Arbitral Panel, which shall determine the reasonable period of time after consulting with the disputing Parties. 2. Where there is disagreement between the disputing Parties as to whether a disputing Party has eliminated the non-conformity as determined in the report of the Arbitral Panel within the reasonable period of time as determined pursuant to this Article, the other disputing Party may refer the matter to the original Arbitral Panel. 3. The Arbitral Panel shall issue its report within 60 days from the date on which the matter referred to in paragraph 1 or 2 of this Article was submitted for its consideration. The report shall contain the determination of the Arbitral Panel and the reasons for its determination. When the Arbitral Panel considers that it cannot issue its report within this period of time, it shall inform the disputing Parties in writing of the reasons for the delay together with an estimate of the period within which it will issue its report. Any delay shall not exceed a further period of 30 days unless the disputing Parties agree otherwise. 4. The disputing Parties may at all times continue to seek mutually satisfactory resolution on the implementation of the final report of the Arbitral Panel. ARTICLE 14.15 Compensation and Suspension of Benefits 1. If a disputing Party does not comply with the rulings of the Arbitral Panel within the reasonable period of time determined in accordance with Article 14.14 of this Agreement, or notifies the other disputing Party that it does not intend to do so, and/or if the original Arbitral Panel determines that a disputing Party did not comply with the rulings of the Arbitral Panel in accordance with Article 14.14 of this Agreement, such disputing Party shall, if so requested by the other disputing Party, enter into consultations with a view to agreeing on a mutually acceptable compensation. If no such agreement has been reached within 20 days from the receipt of the request, the other disputing Party shall be entitled to suspend the application of benefits granted under this Agreement in respect of the responding Party but only equivalent to those affected by the measure that the Arbitral Panel has found not to be in conformity with this Agreement. 107 2. In considering what benefits to suspend, a disputing Party should first seek to suspend benefits in the same sector or sectors as that affected by the measure that the Arbitral Panel has found not to be in conformity with this Agreement. If such disputing Party considers that it is not practicable or effective to suspend benefits in the same sector or sectors it may suspend benefits in other sectors. 3. A disputing Party shall notify the other disputing Party of the benefits which it intends to suspend, the grounds for such suspension and when suspension will commence at least 30 days before the date on which the suspension is due to take effect. Within 15 days from the receipt of such notification, the other disputing Party may request the original Arbitral Panel to rule on whether the benefits which a disputing Party intends to suspend are equivalent to those affected by the measure found not to be in conformity with this Agreement, and whether the proposed suspension is in accordance with paragraphs 1 and 2 of this Article.

The rulings of the Arbitral Panel shall be given within 45 days from the receipt of such request and shall be final and binding to the disputing Parties. Benefits shall not be suspended until the Arbitral Panel has issued its rulings. 4. Compensation and/or suspension of benefits shall be temporary and shall not be preferred to full elimination of the non-conformity as determined in the final report of the Arbitral Panel. Compensation and/or suspension shall only be applied by a disputing Party until the measure found not to be in conformity with this Agreement has been withdrawn or amended so as to bring it into conformity with this Agreement, or until the disputing Parties have resolved the dispute otherwise. 5. Upon request of a disputing Party, the original Arbitral Panel shall rule on the conformity with the final report of any implementing measure adopted after the suspension of benefits and, in light of such rulings, whether the suspension of benefits should be terminated or modified. The rulings of the Arbitral Panel shall be made within 30 days from the date of the receipt of such request. ARTICLE 14.16 Expenses 1. Unless the disputing Parties agree otherwise: a) each disputing Party shall bear the costs of its appointed arbitrator, its own expenses and legal costs; and b) the costs of the chair of the Arbitral Panel and other expenses associated with the conduct of its proceedings shall be borne in equal parts by the disputing Parties. 2. Upon request of a disputing Party, the Arbitral Panel may decide on the expenses referred to in subparagraph b) of paragraph 1 of this Article taking into account the particular circumstances of the case. ARTICLE 14.17 108 Language 1. All proceedings and documents pursuant to this Chapter shall be conducted in the English language. 2. Any document submitted for use in the proceedings pursuant to this Chapter shall be in the English language. If any original document is not in the English language, the disputing Party submitting it shall provide an English language translation of such document. 109 CHAPTER 15 FINAL PROVISIONS ARTICLE 15.1 Annexes The Annexes to this Agreement constitute an integral part of this Agreement. ARTICLE 15.2 Accession 1. A new Member State of the Eurasian Economic Union shall accede to this Agreement if the Parties mutually agree on such accession. Such accession shall be done through an additional protocol to this Agreement. 2. The Eurasian Economic Commission shall promptly notify Viet Nam of any third country receiving the status of the candidate for membership in the Eurasian Economic Union and of any accession to the Eurasian Economic Union. 3. Without prejudice to the accession of the candidate Member State to the Eurasian Economic Union, the provisions included in Chapter 8 (Trade in Services, Investment and Movement of Natural Persons) of this Agreement may be negotiated by the candidate Member State of the Eurasian Economic Union on the one side and Viet Nam on the other side. 4. The candidate Member State of the Eurasian Economic Union and Viet Nam shall endeavour to complete the negotiations envisaged in paragraph 3 of this Article prior to the candidate Member State becoming a Member State of the Eurasian Economic Union. ARTICLE 15.3 Withdrawal and Termination 1. Each Party may withdraw from this Agreement by giving a six-month advance notice in writing to the other Party. 2. This Agreement shall terminate for any Member State of the Eurasian Economic Union which withdraws from the Treaty on the EAEU on the same date as the withdrawal takes effect.

Viet Nam shall be notified in writing by the Eurasian Economic Union of such withdrawal six months in advance. ARTICLE 15.4 Evolutionary Clause 110 1. The Parties undertake to review this Agreement in the light of further developments in international economic relations, inter alia, within the framework of the WTO, and to examine in this context and in the light of any relevant factor the possibility of further developing and deepening their cooperation under this Agreement and to extend it to areas not covered therein. The Joint Committee may, where appropriate, make recommendations to the Parties, particularly with a view to opening up negotiations. 2. The Parties shall undertake a general review of this Agreement with a view to furthering its objectives in three years after the date this Agreement enters into force, and every five years thereafter, unless the Parties agree otherwise. ARTICLE 15.5 Amendments 1. This Agreement may be amended by the Parties by mutual written consent. 2. Amendments shall enter into force according to the provisions of Article 15.6 of this Agreement. All amendments shall constitute an integral part of this Agreement. ARTICLE 15.6 Entry into Force 1. This Agreement shall enter into force 60 days from the date of receipt of the last written notification certifying that the Member States of the Eurasian Economic Union and Viet Nam have completed their respective internal legal procedures subject to paragraph 2 of this Article. Exchange of such notifications shall be made between the Eurasian Economic Commission and Viet Nam. 2. Lack of written notification certifying that the Kyrgyz Republic has completed its respective internal legal procedures referred to in paragraph 1 of this Article shall not prevent this Agreement from entry into force between the Eurasian Economic Union, the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, of the one part, and Viet Nam, of the other part. This Agreement shall enter into force for the Kyrgyz Republic after 60 days from the date of receipt by Viet Nam of the written notification that the Kyrgyz Republic has completed internal legal procedures necessary for entry into force of this Agreement and not earlier than the entry into force of the Treaty on the Accession of the Kyrgyz Republic to the Treaty on the EAEU of 23 December 2014. ANNEX 1 SCHEDULES OF TARIFF COMMITMENTS General Notes For the purposes of this Annex: 1. “HS Code” and “Description” refer to the relevant tariff line of a Party and its corresponding description and “Base Rate” refers to the applied most-favoured-nation applied rate of customs duty in effect on 11 August 2013. 2. “EIF” refers to the date of entry into force of this Agreement pursuant to Article 15.6 of this Agreement. 3. “,” shall be used as the decimal point in the Parties’ respective schedules of tariff commitments. 4. For the purposes of implementing reduction and/or elimination of customs duties, the first reduction shall take place on the date of entry into force of this Agreement, and the subsequent reductions shall take place on 1 January of each following year. 5. In the year of entry into force of this Agreement, the initial reduction or elimination of customs duties shall be implemented at the level of reduction or elimination specified for that particular year in the schedules of tariff commitments in this Annex. 6. Originating goods classified under the tariff lines indicated with “U” shall be excluded from any tariff commitment.

Customs duties on such originating goods shall be applied in accordance with the most-favoured-nation treatment pursuant to Article 2.1 of this Agreement as from the date of entry into force of this Agreement. 7. Originating goods classified under the tariff lines indicated with “T” shall be exempted from customs duties unless customs duties for such goods are applied in accordance with Article 2.10 of this Agreement. 8. Customs duties on originating goods classified under the tariff lines indicated with “Q” shall be applied in accordance with each Party’s relevant notes on tariff rate quotas in this Annex. 2 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0101 21 – – pure-bred animals for breeding 0 0 0 0 0 0 0 0 0 0 0 0 0101 29 – – other 5 0 0 0 0 0 0 0 0 0 0 0 0101 30 – asses 5 0 0 0 0 0 0 0 0 0 0 0 0101 90 – other 5 0 0 0 0 0 0 0 0 0 0 0 0102 21 – – pure-bred animals for breeding 0 0 0 0 0 0 0 0 0 0 0 0 0102 29 – – other 5 0 0 0 0 0 0 0 0 0 0 0 0102 31 – – pure-bred animals for breeding 0 0 0 0 0 0 0 0 0 0 0 0 0102 39 – – other 5 0 0 0 0 0 0 0 0 0 0 0 0102 90 200 – – pure-bred animals for breeding 0 0 0 0 0 0 0 0 0 0 0 0 0102 90 910 – – – domestic animals 5 0 0 0 0 0 0 0 0 0 0 0 0102 90 990 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0103 Live swine U U U U U U U U U U U 0104 10 100 – – pure-bred animals for breeding 0 0 0 0 0 0 0 0 0 0 0 0 0104 10 300 – – – lambs (not older than 1 year) 5 0 0 0 0 0 0 0 0 0 0 0 0104 10 800 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0104 20 100 – – pure-bred animals for breeding 0 0 0 0 0 0 0 0 0 0 0 0 0104 20 900 – – other 5 0 0 0 0 0 0 0 0 0 0 0 0105 11 – –fowls of the species Gallus domesticus 0 0 0 0 0 0 0 0 0 0 0 0 0105 12 – – turkeys 0 0 0 0 0 0 0 0 0 0 0 0 0105 13 – – ducks 0 0 0 0 0 0 0 0 0 0 0 0 0105 14 – – geese 0 0 0 0 0 0 0 0 0 0 0 0 0105 15 – – guinea-fowls 0 0 0 0 0 0 0 0 0 0 0 0 0105 94 – –fowls of the species Gallus domesticus 5 0 0 0 0 0 0 0 0 0 0 0 0105 99 – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 11 001 – – – for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 0106 11 009 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 12 001 – – – for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 0106 12 009 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 13 001 – – – for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 0106 13 009 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 14 10 – – – domestic rabbits 5 0 0 0 0 0 0 0 0 0 0 0 0106 14 901 – – – – for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 0106 14 909 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 19 001 – – – for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 0106 19 009 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 20 001 – – for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 0106 20 009 – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 31 001 – – – for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 0106 31 009 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 32 001 – – – for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 EAEU Schedule of Tariff Commitments 3 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0106 32 009 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 33 001 – – – for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 0106 33 009 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 39 100 – – – pigeons 5 0 0 0 0 0 0 0 0 0 0 0 0106 39 801 – – – for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 0106 39 809 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 41 000 1 – – – – female bees 5 0 0 0 0 0 0 0 0 0 0 0

0106 41 000 2 – – – – bee packages 5 0 0 0 0 0 0 0 0 0 0 0 0106 41 000 3 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 41 000 8 – – – for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 0106 41 000 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 49 000 1 – – – for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 0106 49 000 9 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 0106 90 001 – – animals for scientific and research purposes 0 0 0 0 0 0 0 0 0 0 0 0 0106 90 009 – – other 5 0 0 0 0 0 0 0 0 0 0 0 0201 Meat of bovine animals, fresh or chilled U U U U U U U U U U U 0202 Meat of bovine animals, frozen U U U U U U U U U U U 0203 Meat of swine, fresh, chilled or frozen U U U U U U U U U U U 0204 10 – fresh or chilled lamb carcases and half- carcases 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 21 – – carcases and half-carcases 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 22 – – other cuts with bones 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 23 – – boneless meat 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 30 – frozen lamb carcases and half-carcases 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 41 – – carcases and half-carcases 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 42 – – other cuts with bones 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 43 – – boneless meat 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 50 110 – – – carcases and half-carcases 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 50 130 – – – forequarters, short cut 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 4 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0204 50 150 – – – rib bones of chine and/or kidneys 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 50 190 – – – top bit and rump 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 50 310 – – – – other cuts with bones 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 50 390 – – – – boneless meat 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 50 510 – – – carcases and half-carcases 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 50 530 – – – forequarters, short cut 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 50 550 – – – rib bones of chine and/or kidneys 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 50 590 – – – top bit and rump 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 50 710 – – – – other cuts with bones 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0204 50 790 – – – – boneless meat 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0205 00 Meat of horses, asses, mules and hinnies, fresh, chilled of frozen 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0206 10 100 – – for pharmaceutical products 0 0 0 0 0 0 0 0 0 0 0 0 0206 10 950 – – – thick and thin skirt U U U U U U U U U U U 0206 10 980 – – – other U U U U U U U U U U U 0206 21 – – tongues U U U U U U U U U U U 0206 22 000 – – liver U U U U U U U U U U U 0206 29 – – other U U U U U U U U U U U 0206 30 000 – swine, fresh or chilled U U U U U U U U U U U 0206 41 000 – – liver U U U U U U U U U U U 0206 49 000 – – other U U U U U U U U U U U 0206 80 – other, fresh or chilled U U U U U U U U U U U 0206 90 – other, frozen U U U U U U U U U U U 0207 Meat and edible by-products of poultry (head

ing 01.05), fresh, chilled or frozen U U U U U U U U U U U 0208 10 – meat of rabbits and hares 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0208 30 – meat of primates 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 5 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0208 40 100 – – meat of whales 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0208 40 200 – – meat of seals 20, but not less than 0,2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0208 40 800 – – other 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0208 50 – meat of reptiles (including snakes and turtles) 15, but not less than 0,15 euro for 1 kg 13,6, but not less than 0,136 euro for 1 kg 12,3, but not less than 0,123 euro for 1 kg 10,9, but not less than 0,109 euro for 1 kg 9,5, but not less than 0,095 euro for 1 kg 8,2, but not less than 0,082 euro for 1 kg 6,8, but not less than 0,068 euro for 1 kg 5,5, but not less than 0,055 euro for 1 kg 4,1, but not less than 0,041 euro for 1 kg 2,7, but not less than 0,027 euro for 1 kg 1,4, but not less than 0,014 euro for 1 kg 0 0208 60 – meat of camels and other animals of Camelidae family 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0208 90 100 – – meat of domestic pigeons 15, but not less than 0,15 euro for 1 kg 13,6, but not less than 0,136 euro for 1 kg 12,3, but not less than 0,123 euro for 1 kg 10,9, but not less than 0,109 euro for 1 kg 9,5, but not less than 0,095 euro for 1 kg 8,2, but not less than 0,082 euro for 1 kg 6,8, but not less than 0,068 euro for 1 kg 5,5, but not less than 0,055 euro for 1 kg 4,1, but not less than 0,041 euro for 1 kg 2,7, but not less than 0,027 euro for 1 kg 1,4, but not less than 0,014 euro for 1 kg 0 0208 90 300 – – meat of wild fowls, excluding rabbits and hares 20, but not less than 0,2 euro for 1 kg 18,2, but not less than 0,182 euro for 1 kg 16,4, but not less than 0,164 euro for 1 kg 14,5, but not less than 0,145 euro for 1 kg 12,7, but not less than 0,127 euro for 1 kg 10,9, but not less than 0,109 euro for 1 kg 9,1, but not less than 0,091 euro for 1 kg 7,3, but not less than 0,073 euro for 1 kg 5,5, but not less than 0,055 euro for 1 kg 3,6, but not less than 0,036 euro for 1 kg 1,8, but not less than 0,018 euro for 1 kg 0 0208 90 600 – – meat of reindeer 15, but not less than 0,15 euro for 1 kg 13,6, but not less than 0,136 euro for 1 kg 12,3, but not less than 0,123 euro for 1 kg 10,9, but not less than 0,109 euro for 1 kg 9,5, but not less than 0,095 euro for 1 kg 8,2, but not less than 0,082 euro for 1 kg 6,8, but not less than 0,068 euro for 1 kg 5,5, but not less than 0,055 euro for 1 kg 4,1, but not less than 0,041 euro for 1 kg 2,7, but not less than 0,027 euro for 1 kg 1,4, but not less than 0,014 euro for 1 kg 0 0208 90 700 – – frog legs 15, but not less than 0,15 euro for 1 kg 13,6, but not less than 0,136 euro for 1 kg 12,3, but not less than 0,123 euro for 1 kg 10,9, but not less than 0,109 euro for 1 kg 9,5, but not less than 0,095 euro for 1 kg 8,2, but not less than 0,082 euro for 1 kg 6,8, but not less than 0,068 euro for 1 kg 5,5, but not less than 0,055 euro for 1 kg 4,1, but not less than 0,041 euro for 1 kg 2,7, but not less than 0,027 euro for 1 kg 1,4, but not less than 0,014 euro for 1 kg 0 0208 90 980 – – other 15, but not less than 0,15 euro for 1 kg 13,6, but not less than 0,136 euro for 1 kg 12,3, but not less than 0,123 euro for 1 kg 10,9, but not less than 0,109 euro for 1 kg 9,5, but not less than 0,095 euro for 1 kg 8,2, but

not less than 0,082 euro for 1 kg 6,8, but not less than 0,068 euro for 1 kg 5,5, but not less than 0,055 euro for 1 kg 4,1, but not less than 0,041 euro for 1 kg 2,7, but not less than 0,027 euro for 1 kg 1,4, but not less than 0,014 euro for 1 kg 0 0209 Pig fat cut from lean meat, poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked U U U U U U U U U U U 0210 11 – – legs, shoulders and their cuts with bones 15, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0210 12 – – briskets (streaky) and their cuts with bones 15, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0210 19 – – other 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0210 20 – meat of bovine animals 15, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0210 91 – – meat of primates 15, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 6 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0210 92 100 – – – meat of whales, dolphins and porpoises (Cetacean family ); manatees and dugongs (Sirenia family ) 15, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0210 92 910 – – – – meat 15, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0210 92 920 – – – – by-products 15 0 0 0 0 0 0 0 0 0 0 0 0210 92 990 – – – – edible flours of fine and coarse grinding made from meat and meat by- products 15 0 0 0 0 0 0 0 0 0 0 0 0210 93 – – meat of reptiles (including snakes and turtles) 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0210 99 100 – – – –meat of horses, in brine or dried 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0210 99 210 – – – – – with bones 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0210 99 290 – – – – – boneless meat 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,32

7 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0210 99 310 – – – – meat of reindeer 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0210 99 390 – – – – other 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0210 99 410 – – – – – liver 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0210 99 490 – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0210 99 510 – – – – – thick and thin skirt 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0210 99 590 – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0210 99 710 – – – – – – fatty liver of geese and ducks, salted or in brine 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0210 99 790 – – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0210 99 800 – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0210 99 900 – – – edible flours of fine and coarse grinding made from meat and meat by- products 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0301 11 – – fresh-water fish 10 0 0 0 0 0 0 0 0 0 0 0 0301 19 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0301 91 – – trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus aрache and Oncorhynchus chrysogaster) 10 0 0 0 0 0 0 0 0 0 0 0 0301 92 – – eel (Anguilla sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 7 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0301 93 – – carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 10 0 0 0 0 0 0 0 0 0 0 0 0301 94 – – bluefin tuna and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) 10 0 0 0 0 0 0 0 0 0 0 0 0301 95 – – southern bluefin tuna (Thunnus maccoyii) 10 0 0 0 0 0 0 0 0 0 0 0 0301 99 – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0302 11 – – trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus aрache and Oncorhynchus chrysogaster) 10 0 0 0 0 0 0 0 0 0 0 0 0302 13 – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) 10 0 0 0 0 0 0 0 0 0 0 0 0302 14 – – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 10 0 0 0 0 0 0 0 0 0 0 0 0302 19 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0302 21 – – halibut (Reinhardtius hiррoglossoides, Hiррogloss

us hiррoglossus, Hiррoglossus stenoleрis) 10 0 0 0 0 0 0 0 0 0 0 0 0302 22 – – plaice (Рleuronectes рlatessa) 10 0 0 0 0 0 0 0 0 0 0 0 0302 23 – – sole (Solea sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0302 24 – – turbot (Psetta maxima) 10 0 0 0 0 0 0 0 0 0 0 0 0302 29 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0302 31 – – albacore (Thunnus alalunga): 10 0 0 0 0 0 0 0 0 0 0 0 0302 32 – – yellowfin tuna (Thunnus albacares) 10 0 0 0 0 0 0 0 0 0 0 0 0302 33 – – skipjack or striped tuna: 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0302 34 – – bigeye tuna (Thunnus obesus) 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0302 35 – – bluefin tuna and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) 10 0 0 0 0 0 0 0 0 0 0 0 0302 36 – – southern bluefin tuna (Thunnus maccoyii) 10 0 0 0 0 0 0 0 0 0 0 0 0302 39 – – other: 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0302 41 – – herring (Cluрea harengus, Cluрea рallasii) 10 0 0 0 0 0 0 0 0 0 0 0 0302 42 – – anchovy (Engraulis spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0302 43 – – sardine (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), sprat or Baltic sprat (Sprattus sprattus) 10 0 0 0 0 0 0 0 0 0 0 0 0302 44 – – scomber (Scomber scombrus, Scomber australasicus, Scomber japonicus) 10 0 0 0 0 0 0 0 0 0 0 0 0302 45 – – horse mackerel (Trachurus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0302 46 – – cobia (Rachycentron canadum) 10 0 0 0 0 0 0 0 0 0 0 0 0302 47 – – swordfish (Xiphias gladius) 10 0 0 0 0 0 0 0 0 0 0 0 8 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0302 51 – – cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 10 0 0 0 0 0 0 0 0 0 0 0 0302 52 – – haddock (Melanogrammus aeglefinus) 10 0 0 0 0 0 0 0 0 0 0 0 0302 53 – – green cod (Pollachius virens) 10 0 0 0 0 0 0 0 0 0 0 0 0302 54 – – horse mackerel (Merluccius spp.) and hake (Urophycis spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0302 55 – – walleye pollack (Theragra chalcogramma) 10 0 0 0 0 0 0 0 0 0 0 0 0302 56 – – poutassou (Micromesistius poutassou, Micromesistius australis) 10 0 0 0 0 0 0 0 0 0 0 0 0302 59 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0302 71 – – tilapia (Oreochromis spp.) U U U U U U U U U U U 0302 72 – – sheat fish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) U U U U U U U U U U U 0302 73 – – carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) U U U U U U U U U U U 0302 74 – – eel (Anguilla sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0302 79 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0302 81 – – sharks 10 0 0 0 0 0 0 0 0 0 0 0 0302 82 – – skate or rays (Rajidae) 10 0 0 0 0 0 0 0 0 0 0 0 0302 83 – – toothfish (Dissostichus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0302 84 – – common bass (Dicentrarchus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0302 85 – – seabream (Sparidae) 10 0 0 0 0 0 0 0 0 0 0 0 0302 89 10 – – – fresh-water fish U U U U U U U U U U U 0302 89 210 – – – – – for industrial production of products from heading 16.04 10 0 0 0 0 0 0 0 0 0 0 0 0302 89 290 – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0302 89 310 – – – – – Sebastes marinus spp.

10 0 0 0 0 0 0 0 0 0 0 0 0302 89 390 – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0302 89 400 – – – – sea common bream (Brama sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0302 89 500 – – – – angler (Loрhius sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0302 89 600 – – – – kinglip (Genyрterus blacodes) 10 0 0 0 0 0 0 0 0 0 0 0 0302 89 900 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0302 90 – liver, hard roe and milt 10 0 0 0 0 0 0 0 0 0 0 0 0303 11 – – sock eyed salmon (Oncorhynchus nerka) 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0303 12 – – other Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) 10 0 0 0 0 0 0 0 0 0 0 0 0303 13 – – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 10 0 0 0 0 0 0 0 0 0 0 0 9 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0303 14 – – trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus aрache and Oncorhynchus chrysogaster) 10 0 0 0 0 0 0 0 0 0 0 0 0303 19 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0303 23 – – tilapia (Oreochromis spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0303 24 – – sheat fish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0303 25 – – carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) U U U U U U U U U U U 0303 26 – – eel (Anguilla sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0303 29 – – other 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0303 31 100 – – – Greenland halibut (Reinhardtius hiррoglossoides ) 10 0 0 0 0 0 0 0 0 0 0 0 0303 31 300 – – – halibut (Hiррoglossus hiррoglossus) 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0303 31 900 – – – Pacific halibut (Hiррoglossus stenoleрis) 10 0 0 0 0 0 0 0 0 0 0 0 0303 32 – – plaice (Рleuronectes рlatessa) 10 0 0 0 0 0 0 0 0 0 0 0 0303 33 – – sole (Solea sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0303 34 – – turbot (Psetta maxima) 10 0 0 0 0 0 0 0 0 0 0 0 0303 39 – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0303 41 – – albacore (Thunnus alalunga) 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0303 42 120 – – – – – over 10 kg weight 10 0 0 0 0 0 0 0 0 0 0 0 0303 42 180 – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0303 42 420 – – – – – over 10 kg weight 10 0 0 0 0 0 0 0 0 0 0 0 0303 42 480 – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0303 42 900 – – – other 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0303 43 – – skipjack or striped tuna: 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0303 44 – – bigeye tuna (Thunnus obesus) 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0303 45 – – bluefin tuna and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) 10 0 0 0 0 0 0 0 0 0 0 0 0303 46 – – southern bluefin tuna (Thunnus maccoyii) 10 0 0 0 0 0 0 0 0 0 0 0 0303 49 – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0303 51 – – herring (Cluрea harengus, Cluрea рallasii) 10, but not less than 0,04 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0303 53 – – sardine (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), sprat or Baltic sprat (Sprattus sprattus) 10 0 0 0 0 0 0 0 0 0 0 0 0303 54 – – scomber (Scomber scombrus, Scomber australasicus, Scomber japonicus) 10, but not less than 0,06 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0303 55 – – horse mackerel (Trachurus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0303 56 – – cobia (Rachycentron canadum) 10 0 0 0 0 0 0 0 0 0 0 0 0303 57 – – swordfish (Xiphias gladius) 10 0 0 0 0 0 0 0 0 0 0 0 10 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and s

ubsequent years 0303 63 – – cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 10 0 0 0 0 0 0 0 0 0 0 0 0303 64 – – haddock (Melanogrammus aeglefinus) 10 0 0 0 0 0 0 0 0 0 0 0 0303 65 – – green cod (Pollachius virens) 10 0 0 0 0 0 0 0 0 0 0 0 0303 66 – – horse mackerel (Merluccius spp.) and hake (Urophycis spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0303 67 – – walleye pollack (Theragra chalcogramma) 10 0 0 0 0 0 0 0 0 0 0 0 0303 68 – – poutassou (Micromesistius poutassou, Micromesistius australis) 10 0 0 0 0 0 0 0 0 0 0 0 0303 69 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0303 81 – – sharks 10 0 0 0 0 0 0 0 0 0 0 0 0303 82 – – skate or rays (Rajidae) 10 0 0 0 0 0 0 0 0 0 0 0 0303 83 – – toothfish (Dissostichus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0303 84 – – common bass (Dicentrarchus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 101 – – – – – – whole fish U U U U U U U U U U U 0303 89 102 – – – – – – without gills and guts U U U U U U U U U U U 0303 89 103 – – – – – – other cut U U U U U U U U U U U 0303 89 108 – – – – – other U U U U U U U U U U U 0303 89 109 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 210 – – – – – for industrial production of products shown in heading 16.04 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 290 – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 310 – – – – – Sebastes marinus spp. 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 390 – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 400 – – – – fish of Orcynoрsis unicolor spp. 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 450 – – – – anchovy (Engraulis sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 500 – – – – sea bream (Dentex dentex and Рagellus sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 550 – – – – dorado (Sparus aurata) 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 600 – – – – sea common bream (Brama sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 650 – – – – angler (Loрhius sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 700 – – – – kinglip (Genyрterus blacodes) 10 0 0 0 0 0 0 0 0 0 0 0 0303 89 900 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0303 90 – liver, hard roe and milt: 10 0 0 0 0 0 0 0 0 0 0 0 0304 31 – – tilapia (Oreochromis spp.) U U U U U U U U U U U 0304 32 – – sheat fish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) U U U U U U U U U U U 0304 33 – – Nile perch (Lates niloticus) 10 0 0 0 0 0 0 0 0 0 0 0 0304 39 – – other U U U U U U U U U U U 0304 41 – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 10 0 0 0 0 0 0 0 0 0 0 0 11 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0304 42 – – trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus aрache and Oncorhynchus chrysogaster) 10 0 0 0 0 0 0 0 0 0 0 0 0304 43 – – flatfish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 10 0 0 0 0 0 0 0 0 0 0 0 0304 44 – – fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae spp.

10 0 0 0 0 0 0 0 0 0 0 0 0304 45 – – swordfish (Xiphias gladius) 10 0 0 0 0 0 0 0 0 0 0 0 0304 46 – – toothfish (Dissostichus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 49 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0304 51 – – tilapia (Oreochromis spp.), sheat fish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakehead (Channa spp.) U U U U U U U U U U U 0304 52 – – salmon 10 0 0 0 0 0 0 0 0 0 0 0 0304 53 – – fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae spp. 10 0 0 0 0 0 0 0 0 0 0 0 0304 54 – – swordfish (Xiphias gladius) 10 0 0 0 0 0 0 0 0 0 0 0 0304 55 – – toothfish (Dissostichus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 59 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0304 61 – – tilapia (Oreochromis spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 62 – – sheat fish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 63 – – Nile perch (Lates niloticus) 10 0 0 0 0 0 0 0 0 0 0 0 0304 69 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0304 71 – – cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 10 0 0 0 0 0 0 0 0 0 0 0 0304 72 – – haddock (Melanogrammus aeglefinus) 10 0 0 0 0 0 0 0 0 0 0 0 0304 73 – – green cod (Pollachius virens) 10 0 0 0 0 0 0 0 0 0 0 0 0304 74 – – horse mackerel (Merluccius spp.) and hake (Urophycis spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 75 – – walleye pollack (Theragra chalcogramma) 10 0 0 0 0 0 0 0 0 0 0 0 0304 79 – – other 10 0 0 0 0 0 0 0 0 0 0 0 12 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0304 81 – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 10 0 0 0 0 0 0 0 0 0 0 0 0304 82 – – trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus aрache and Oncorhynchus chrysogaster) 10 0 0 0 0 0 0 0 0 0 0 0 0304 83 – – flatfish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 10 0 0 0 0 0 0 0 0 0 0 0 0304 84 – – swordfish (Xiphias gladius) 10 0 0 0 0 0 0 0 0 0 0 0 0304 85 – – toothfish (Dissostichus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 86 – – herring (Cluрea harengus, Cluрea рallasii) 10 0 0 0 0 0 0 0 0 0 0 0 0304 87 – – tuna (Thunnus spp.), skipjack or striped tuna (Euthynnus (Katsuwonus) pelamis) 10 0 0 0 0 0 0 0 0 0 0 0 0304 89 101 – – – – sturgeon U U U U U U U U U U U 0304 89 109 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0304 89 210 – – – – – Sebastes marinus spp. 10 0 0 0 0 0 0 0 0 0 0 0 0304 89 290 – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0304 89 300 – – – – fish of Euthynnus spp., excluding skipjack or striped tuna (Euthynnus (Katsuwonus) pelamis) of sub-heading 0304.87 10 0 0 0 0 0 0 0 0 0 0 0 0304 89 410 – – – – scomber of Scomber australasicus spp.

10 0 0 0 0 0 0 0 0 0 0 0 0304 89 490 – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0304 89 510 – – – – piked dogfish (Squalus acanthias sрр.) and cat shark (Scyliorhinus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 89 550 – – – – mackerel sharks (Lamna nasus) 10 0 0 0 0 0 0 0 0 0 0 0 0304 89 590 – – – – – other sharks 10 0 0 0 0 0 0 0 0 0 0 0 0304 89 600 – – – – angler (Loрhius sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 89 900 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0304 91 – – swordfish (Xiphias gladius) 10 0 0 0 0 0 0 0 0 0 0 0 0304 92 – – toothfish (Dissostichus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 93 – – tilapia (Oreochromis spp.), sheat fish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakehead (Channa spp.) 10 0 0 0 0 0 0 0 0 0 0 0 13 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0304 94 – – walleye pollack (Theragra chalcogramma) 10 0 0 0 0 0 0 0 0 0 0 0 0304 95 – – fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae spp., excluding walleye pollack (Theragra chalcogramma) 10 0 0 0 0 0 0 0 0 0 0 0 0304 99 100 – – – surimi 10 0 0 0 0 0 0 0 0 0 0 0 0304 99 210 – – – – fresh-water fish U U U U U U U U U U U 0304 99 230 – – – – –herring (Cluрea harengus, Cluрea рallasii) 10 0 0 0 0 0 0 0 0 0 0 0 0304 99 290 – – – – – seabass (Sebastes sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 99 550 – – – – – megrim (Leрidorhombus sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 99 610 – – – – – sea common bream (Brama sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 99 650 – – – – – angler (Loрhius sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0304 99 990 – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0305 10 – fish flours of thin or coarse grinding and pellets of fish for human consumption 5 0 0 0 0 0 0 0 0 0 0 0 0305 20 – liver, hard roe and milt, dried, smoked, salted or in brine 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0305 31 – – tilapia (Oreochromis spp.), sheat fish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakehead (Channa spp.) U U U U U U U U U U U 0305 32 – – fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae spp.

10 0 0 0 0 0 0 0 0 0 0 0 0305 39 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0305 41 – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 20, but not less than 4 euro for 1 kg 18,2, but not less than 3,636 euro for 1 kg 16,4, but not less than 3,273 euro for 1 kg 14,5, but not less than 2,909 euro for 1 kg 12,7, but not less than 2,545 euro for 1 kg 10,9, but not less than 2,182 euro for 1 kg 9,1, but not less than 1,818 euro for 1 kg 7,3, but not less than 1,455 euro for 1 kg 5,5, but not less than 1,091 euro for 1 kg 3,6, but not less than 0,727 euro for 1 kg 1,8, but not less than 0,364 euro for 1 kg 0 0305 42 – – herring (Cluрea harengus, Cluрea рallasii) 10 0 0 0 0 0 0 0 0 0 0 0 0305 43 – – trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus aрache and Oncorhynchus chrysogaster) 10 0 0 0 0 0 0 0 0 0 0 0 0305 44 100 – – – eel (Anguilla sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0305 44 900 – – – other U U U U U U U U U U U 14 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0305 49 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0305 51 – – cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 10 0 0 0 0 0 0 0 0 0 0 0 0305 59 100 – – – fish of Boreogadus saida spp. 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0305 59 300 – – – herring (Cluрea harengus, Cluрea рallasii) 10 0 0 0 0 0 0 0 0 0 0 0 0305 59 500 – – – anchovy (Engraulis sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0305 59 700 – – – halibut (Hiррoglossus hiррoglossus) 10 0 0 0 0 0 0 0 0 0 0 0 0305 59 800 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0305 61 – – herring (Cluрea harengus, Cluрea рallasii) 10 0 0 0 0 0 0 0 0 0 0 0 0305 62 – – cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 10 0 0 0 0 0 0 0 0 0 0 0 0305 63 – – – anchovy (Engraulis sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0305 64 – – tilapia (Oreochromis spp.), sheat fish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eel (Anguilla spp.), Nile perch (Lates niloticus) and snakehead (Channa spp.) U U U U U U U U U U U 0305 69 100 – – – fish of Boreogadus saida spp.

10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0305 69 300 – – – halibut (Hiррoglossus hiррoglossus) 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0305 69 500 – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 10 0 0 0 0 0 0 0 0 0 0 0 0305 69 800 – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0305 71 – – sharks fins 10 0 0 0 0 0 0 0 0 0 0 0 0305 72 000 1 – – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 20, but not less than 4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0305 72 000 9 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0305 79 000 1 – – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 20, but not less than 4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0305 79 000 9 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 15 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0306 11 – – European and other crayfish (Рalinurus sрр., Рanulirus sрр., Jasus sрр.) 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0306 12 100 – – – whole 10 0 0 0 0 0 0 0 0 0 0 0 0306 12 900 – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0306 14 050 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 20, but not less than 3 euro for 1 kg 18,2, but not less than 2,727 euro for 1 kg 16,4, but not less than 2,455 euro for 1 kg 14,5, but not less than 2,182 euro for 1 kg 12,7, but not less than 1,909 euro for 1 kg 10,9, but not less than 1,636 euro for 1 kg 9,1, but not less than 1,364 euro for 1 kg 7,3, but not less than 1,091 euro for 1 kg 5,5, but not less than 0,818 euro for 1 kg 3,6, but not less than 0,545 euro for 1 kg 1,8, but not less than 0,273 euro for 1 kg 0 0306 14 100 – – – – crabs of Рaralithodes camchaticus, Chionoecetes sрр. and Callinectes saрidus 10 0 0 0 0 0 0 0 0 0 0 0 0306 14 300 – – – – crabs of Cancer рagurus 10 0 0 0 0 0 0 0 0 0 0 0 0306 14 900 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0306 15 100 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 20, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0306 15 900 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0306 16 100 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 20, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0306 16 910 – – – – prawns of Crangon crangon spp. 10 0 0 0 0 0 0 0 0 0 0 0 0306 16 990 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0306 17 100 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 20, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0306 17 910 – – – – pink shrimps (Parapenaeus longirostris) 10 0 0 0 0 0 0 0 0 0 0 0 0306 17 920 – – – – prawns of Penaeus spp. 10 0 0 0 0 0 0 0 0 0 0 0 0306 17 930 – – – – prawns of Рandalidae, excluding Pandalus spp.

10 0 0 0 0 0 0 0 0 0 0 0 0306 17 940 – – – – prawns of Crangon, excluding Crangon crangon 10 0 0 0 0 0 0 0 0 0 0 0 0306 17 990 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0306 19 050 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 20, but not less than 2 euro for 1 kg 18,2, but not less than 1,818 euro for 1 kg 16,4, but not less than 1,636 euro for 1 kg 14,5, but not less than 1,455 euro for 1 kg 12,7, but not less than 1,273 euro for 1 kg 10,9, but not less than 1,091 euro for 1 kg 9,1, but not less than 0,909 euro for 1 kg 7,3, but not less than 0,727 euro for 1 kg 5,5, but not less than 0,545 euro for 1 kg 3,6, but not less than 0,364 euro for 1 kg 1,8, but not less than 0,182 euro for 1 kg 0 0306 19 100 – – – – fresh-water crayfish 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0306 19 900 – – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0306 21 100 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 20, but not less than 2 euro for 1 kg 18,2, but not less than 1,818 euro for 1 kg 16,4, but not less than 1,636 euro for 1 kg 14,5, but not less than 1,455 euro for 1 kg 12,7, but not less than 1,273 euro for 1 kg 10,9, but not less than 1,091 euro for 1 kg 9,1, but not less than 0,909 euro for 1 kg 7,3, but not less than 0,727 euro for 1 kg 5,5, but not less than 0,545 euro for 1 kg 3,6, but not less than 0,364 euro for 1 kg 1,8, but not less than 0,182 euro for 1 kg 0 0306 21 900 – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0306 22 100 – – – live 10 0 0 0 0 0 0 0 0 0 0 0 0306 22 300 – – – – smoked, in shell or not, whether or not cooked before or during the smoking process 20, but not less than 2 euro for 1 kg 18,2, but not less than 1,818 euro for 1 kg 16,4, but not less than 1,636 euro for 1 kg 14,5, but not less than 1,455 euro for 1 kg 12,7, but not less than 1,273 euro for 1 kg 10,9, but not less than 1,091 euro for 1 kg 9,1, but not less than 0,909 euro for 1 kg 7,3, but not less than 0,727 euro for 1 kg 5,5, but not less than 0,545 euro for 1 kg 3,6, but not less than 0,364 euro for 1 kg 1,8, but not less than 0,182 euro for 1 kg 0 0306 22 910 – – – – – whole 10 0 0 0 0 0 0 0 0 0 0 0 0306 22 990 – – – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 16 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0306 24 100 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 20, but not less than 3 euro for 1 kg 18,2, but not less than 2,727 euro for 1 kg 16,4, but not less than 2,455 euro for 1 kg 14,5, but not less than 2,182 euro for 1 kg 12,7, but not less than 1,909 euro for 1 kg 10,9, but not less than 1,636 euro for 1 kg 9,1, but not less than 1,364 euro for 1 kg 7,3, but not less than 1,091 euro for 1 kg 5,5, but not less than 0,818 euro for 1 kg 3,6, but not less than 0,545 euro for 1 kg 1,8, but not less than 0,273 euro for 1 kg 0 0306 24 300 – – – – crabs of Cancer рagurus 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0306 24 800 – – – – other 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0306 25 100 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 20, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0306 25 900 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0306 26 100 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 20, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0306 26 310 – – – – – fresh, chilled or cooked by steaming or by boiling in water 10 0 0 0 0 0 0 0 0 0 0 0 0306 26 390 – – – – – othe

r 10 0 0 0 0 0 0 0 0 0 0 0 0306 26 900 – – – – prawns and shrimps of Pandalus spp. 10 0 0 0 0 0 0 0 0 0 0 0 0306 27 100 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 20, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0306 27 910 – – – – prawns of Рandalidae, excluding Pandalus spp. 10 0 0 0 0 0 0 0 0 0 0 0 0306 27 950 – – – – prawns of Crangon, excluding Crangon crangon 10 0 0 0 0 0 0 0 0 0 0 0 0306 27 990 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0306 29 050 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 20, but not less than 2 euro for 1 kg 18,2, but not less than 1,818 euro for 1 kg 16,4, but not less than 1,636 euro for 1 kg 14,5, but not less than 1,455 euro for 1 kg 12,7, but not less than 1,273 euro for 1 kg 10,9, but not less than 1,091 euro for 1 kg 9,1, but not less than 0,909 euro for 1 kg 7,3, but not less than 0,727 euro for 1 kg 5,5, but not less than 0,545 euro for 1 kg 3,6, but not less than 0,364 euro for 1 kg 1,8, but not less than 0,182 euro for 1 kg 0 0306 29 810 – – – – fresh-water crayfish 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0306 29 890 – – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 11 – – live, fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0307 19 100 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 15 0 0 0 0 0 0 0 0 0 0 0 0307 19 900 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0307 21 – – live, fresh or chilled 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 29 050 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0307 29 100 – – – – St. Jacob’s scallops (Рecten maximus), frozen 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 29 900 – – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 31 – – live, fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0307 39 050 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0307 39 100 – – – – Mytilus sрр. 10 0 0 0 0 0 0 0 0 0 0 0 0307 39 900 – – – – Рerna sрр.

10 0 0 0 0 0 0 0 0 0 0 0 0307 41 – – live, fresh or chilled 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 49 050 – – – smoked, whether or not cooked before or during the smoking process 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 17 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0307 49 090 – – – – – – Dwarf bobtail squid (Seрiola rondeleti) 10 0 0 0 0 0 0 0 0 0 0 0 0307 49 110 – – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0307 49 180 – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0307 49 310 – – – – – – Loligo vulgaris 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 49 330 – – – – – – Loligo рealei 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 49 350 – – – – – – Loligo рatagonica 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 49 380 – – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0307 49 510 – – – – – Ommastreрhes sagittatus 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 49 590 – – – – – other 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0307 49 710 – – – – cuttlefish (Seрia officinalis, Rossia macrosoma, Seрiola sрр.) 10 0 0 0 0 0 0 0 0 0 0 0 0307 49 910 – – – – – Loligo sрр., Ommastreрhes sagittatus 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 49 990 – – – – – other 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0307 51 – – live, fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0307 59 050 – – – smoked, whether or not cooked before or during the smoking process 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0307 59 100 – – – frozen 10 0 0 0 0 0 0 0 0 0 0 0 0307 59 900 – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 60 100 – – smoked, in shell or not, whether or not cooked before or during the smoking process 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0307 60 900 – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 71 – – live, fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0307 79 100 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 15 0 0 0 0 0 0 0 0 0 0 0 0307 79 900 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0307 81 – – live, fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0307 89 100 – – – smoked, in shell or not, whether or not cooked before or during the smoking process 15 0 0 0 0 0 0 0 0 0 0 0 0307 89 900 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0307 91 – – live, fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0307 99 100 – – –molluscan shellfish smoked, in shell or not, whether or not cooked before or during the smoking process 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0307 99 110 – – – – squid of Illex sрр.

10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 99 130 – – – – striped quahog and other Veneridae 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0307 99 170 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0307 99 800 – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0308 11 – – live, fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0308 19 100 – – – smoked, whether or not cooked before or during the smoking process 15 0 0 0 0 0 0 0 0 0 0 0 0308 19 300 – – – frozen 10 0 0 0 0 0 0 0 0 0 0 0 0308 19 900 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0308 21 – – live, fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0308 29 100 – – – smoked, whether or not cooked before or during the smoking process 15 0 0 0 0 0 0 0 0 0 0 0 0308 29 300 – – – frozen 10 0 0 0 0 0 0 0 0 0 0 0 18 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0308 29 900 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 0308 30 100 – – live, fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0308 30 300 – – smoked, whether or not cooked before or during the smoking process 15 0 0 0 0 0 0 0 0 0 0 0 0308 30 500 – – frozen 10 0 0 0 0 0 0 0 0 0 0 0 0308 30 900 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0308 90 100 – – live, fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0308 90 300 – – smoked aquatic invertebrates, excluding crustaceans and molluscan shellfish, whether or not cooked before or during the smoking process 15 0 0 0 0 0 0 0 0 0 0 0 0308 90 500 – – frozen 10 0 0 0 0 0 0 0 0 0 0 0 0308 90 900 – – other 10 0 0 0 0 0 0 0 0 0 0 0 0401 10 - of a fat content by weight of <=1% 15 0 0 0 0 0 0 0 0 0 0 0 0401 20 110 1 – – – –milk In immediate packings of a net content not exceeding 0.35 litres, for baby food 5 0 0 0 0 0 0 0 0 0 0 0 0401 20 110 9 – – – – Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0401 20 190 – – – – Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0401 20 910 1 – – – – milk in immediate packings of a net content not exceeding 0.35 litres, for baby food 5 0 0 0 0 0 0 0 0 0 0 0 0401 20 910 9 – – – – Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0401 20 990 – – – – Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0401 40 - of a fat content by weight of > 6% but <= 10% 15 0 0 0 0 0 0 0 0 0 0 0 0401 50 - of a fat content by weight of >10% 15 0 0 0 0 0 0 0 0 0 0 0 0402 10 - in solid forms, powder or graniles of a fat content by weight of <= 1,5% 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0402 21 - not containing added sugar or other sweetening matter 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0402 29 110 – – – – special purpose milk for babies In airtight packings of a net content not exceeding 500 grams, of a fat content by weight of > 10% 5 0 0 0 0 0 0 0 0 0 0 0 0402 29 150 – – – – In immediate packings of a net content not exceeding 2.5 kg 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0402 29 190 – – – – Other 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0402 29 910 – – – – In immediate packings of a net content not exceeding 2.5 kg 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0402 29 990 – – – – Other 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0402 91 -- not containing added sugar or other sweetening matter.

20 0 0 0 0 0 0 0 0 0 0 0 0402 99 – – – – Other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 15, but not less than 0,18 euro for 1 kg 13,6, but not less than 0,164 euro for 1 kg 12,3, but not less than 0,147 euro for 1 kg 10,9, but not less than 0,131 euro for 1 kg 9,5, but not less than 0,115 euro for 1 kg 8,2, but not less than 0,098 euro for 1 kg 6,8, but not less than 0,082 euro for 1 kg 5,5, but not less than 0,065 euro for 1 kg 4,1, but not less than 0,049 euro for 1 kg 2,7, but not less than 0,033 euro for 1 kg 1,4, but not less than 0,016 euro for 1 kg 0 0404 10 020 - by weight of <=1.5% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 040 - by weight of > 1.5% but <=27%, 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 060 - by weight of > 27% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 19 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0404 10 120 1 – – – – – – Of a protein content (nitrogen content × 6.38), by weight: exceeding 79 % by weight, as specified in Additional notes 1 to Chapter 04 of the Customs Union 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0404 10 120 9 – – – – Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 140 - by weight of > 1.5% but <=27%, 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 160 1 – – – – – – Of a protein content (nitrogen content × 6.38), by weight: exceeding 79 % by weight, as specified in Additional notes 1 to Chapter 04 of the Customs Union 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0404 10 160 9 – – – – Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 260 – – – – – by weight of <=1.5% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 280 – – – – – by weight of > 1.5% but <=27%, 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 320 – – – – – by weight of > 27% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 340 – – – – – by weight of <=1.5% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 360 – – – – – by weight of > 1.5% but <=27%, 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 380 – – – – – by weight of > 27% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 480 – – – – – by weight of <=1.5% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 520 – – – – – by weight of > 1.5% but <=27%, 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 540 – – – – – by weight of > 27% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 560 – – – – – by weight of <=1.5% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 580 – – – – – by weight of > 1.5% but <=27%, 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 620 – – – – – by weight of > 27% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 720 – – – – – by weight of <=1.5% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 740 – – – – – by weight of > 1.5% but <=27%, 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 760 – – – – – by weight of > 27% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 780 – – – – – by weight of <=1.5% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 820 – – – – – by weight of > 1.5% but <=27%, 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 10 840 – – – – – by weight of > 27% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0404 90 – – – – Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.

4 0 0405 10 110 – – – – In immediate packings of a net content not exceeding 1.0 kg 15, but not less than 0,29 euro for 1 kg 13,6, but not less than 0,264 euro for 1 kg 12,3, but not less than 0,237 euro for 1 kg 10,9, but not less than 0,211 euro for 1 kg 9,5, but not less than 0,185 euro for 1 kg 8,2, but not less than 0,158 euro for 1 kg 6,8, but not less than 0,132 euro for 1 kg 5,5, but not less than 0,105 euro for 1 kg 4,1, but not less than 0,079 euro for 1 kg 2,7, but not less than 0,053 euro for 1 kg 1,4, but not less than 0,026 euro for 1 kg 0 0405 10 190 – – – – Other 15, but not less than 0,29 euro for 1 kg 13,6, but not less than 0,264 euro for 1 kg 12,3, but not less than 0,237 euro for 1 kg 10,9, but not less than 0,211 euro for 1 kg 9,5, but not less than 0,185 euro for 1 kg 8,2, but not less than 0,158 euro for 1 kg 6,8, but not less than 0,132 euro for 1 kg 5,5, but not less than 0,105 euro for 1 kg 4,1, but not less than 0,079 euro for 1 kg 2,7, but not less than 0,053 euro for 1 kg 1,4, but not less than 0,026 euro for 1 kg 0 0405 10 300 recombined butter 15, but not less than 0,29 euro for 1 kg 13,6, but not less than 0,264 euro for 1 kg 12,3, but not less than 0,237 euro for 1 kg 10,9, but not less than 0,211 euro for 1 kg 9,5, but not less than 0,185 euro for 1 kg 8,2, but not less than 0,158 euro for 1 kg 6,8, but not less than 0,132 euro for 1 kg 5,5, but not less than 0,105 euro for 1 kg 4,1, but not less than 0,079 euro for 1 kg 2,7, but not less than 0,053 euro for 1 kg 1,4, but not less than 0,026 euro for 1 kg 0 0405 10 500 whey butter 15, but not less than 0,29 euro for 1 kg 13,6, but not less than 0,264 euro for 1 kg 12,3, but not less than 0,237 euro for 1 kg 10,9, but not less than 0,211 euro for 1 kg 9,5, but not less than 0,185 euro for 1 kg 8,2, but not less than 0,158 euro for 1 kg 6,8, but not less than 0,132 euro for 1 kg 5,5, but not less than 0,105 euro for 1 kg 4,1, but not less than 0,079 euro for 1 kg 2,7, but not less than 0,053 euro for 1 kg 1,4, but not less than 0,026 euro for 1 kg 0 20 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0405 10 900 – – – – Other 15, but not less than 0,22 euro for 1 kg 13,6, but not less than 0,2 euro for 1 kg 12,3, but not less than 0,18 euro for 1 kg 10,9, but not less than 0,16 euro for 1 kg 9,5, but not less than 0,14 euro for 1 kg 8,2, but not less than 0,12 euro for 1 kg 6,8, but not less than 0,1 euro for 1 kg 5,5, but not less than 0,08 euro for 1 kg 4,1, but not less than 0,06 euro for 1 kg 2,7, but not less than 0,04 euro for 1 kg 1,4, but not less than 0,02 euro for 1 kg 0 0405 20 - Dairy spreads 15, but not less than 0,29 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0405 90 100 - - of a fat content by weight of 99.3% or more and of water content by weight of <= 0.5%, 15, but not less than 0,29 euro for 1 kg 13,6, but not less than 0,264 euro for 1 kg 12,3, but not less than 0,237 euro for 1 kg 10,9, but not less than 0,211 euro for 1 kg 9,5, but not less than 0,185 euro for 1 kg 8,2, but not less than 0,158 euro for 1 kg 6,8, but not less than 0,132 euro for 1 kg 5,5, but not less than 0,105 euro for 1 kg 4,1, but not less than 0,079 euro for 1 kg 2,7, but not less than 0,053 euro for 1 kg 1,4, but not less than 0,026 euro for 1 kg 0 0405 90 900 – – Other 15, but not less than 0,16 euro for 1 kg 13,6, but not less than 0,145 euro for 1 kg 12,3, but not less than 0,131 euro for 1 kg 10,9, but not less than 0,116 euro for 1 kg 9,5, but not less than 0,102 euro for 1 kg 8,2, but not less than 0,087 e

uro for 1 kg 6,8, but not less than 0,073 euro for 1 kg 5,5, but not less than 0,058 euro for 1 kg 4,1, but not less than 0,044 euro for 1 kg 2,7, but not less than 0,029 euro for 1 kg 1,4, but not less than 0,015 euro for 1 kg 0 0406 10 200 – – of a fat content by weight of <= 40% 15, but not less than 0,25 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0406 10 800 – – Other 15, but not less than 0,3 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0406 20 – Grated or powdered cheese 15, but not less than 0,3 euro for 1 kg 13,6, but not less than 0,273 euro for 1 kg 12,3, but not less than 0,245 euro for 1 kg 10,9, but not less than 0,218 euro for 1 kg 9,5, but not less than 0,191 euro for 1 kg 8,2, but not less than 0,164 euro for 1 kg 6,8, but not less than 0,136 euro for 1 kg 5,5, but not less than 0,109 euro for 1 kg 4,1, but not less than 0,082 euro for 1 kg 2,7, but not less than 0,055 euro for 1 kg 1,4, but not less than 0,027 euro for 1 kg 0 0406 30 – Processed cheese, not grated or powdered 15, but not less than 0,3 euro for 1 kg 13,6, but not less than 0,273 euro for 1 kg 12,3, but not less than 0,245 euro for 1 kg 10,9, but not less than 0,218 euro for 1 kg 9,5, but not less than 0,191 euro for 1 kg 8,2, but not less than 0,164 euro for 1 kg 6,8, but not less than 0,136 euro for 1 kg 5,5, but not less than 0,109 euro for 1 kg 4,1, but not less than 0,082 euro for 1 kg 2,7, but not less than 0,055 euro for 1 kg 1,4, but not less than 0,027 euro for 1 kg 0 0406 40 – Blue-veined cheese and other cheese containing veins produced by "Penicillium roqueforti" 15, but not less than 0,3 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0406 90 010 – – for production of processed cheese 15, but not less than 0,46 euro for 1 kg 13,6, but not less than 0,418 euro for 1 kg 12,3, but not less than 0,376 euro for 1 kg 10,9, but not less than 0,335 euro for 1 kg 9,5, but not less than 0,293 euro for 1 kg 8,2, but not less than 0,251 euro for 1 kg 6,8, but not less than 0,209 euro for 1 kg 5,5, but not less than 0,167 euro for 1 kg 4,1, but not less than 0,125 euro for 1 kg 2,7, but not less than 0,084 euro for 1 kg 1,4, but not less than 0,042 euro for 1 kg 0 0406 90 130 1 – – – – of a fat content, by weight, 45% or more, in the dry matter, ripened three months or more 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0406 90 130 9 – – – – Other 15, but not less than 0,5 euro for 1 kg 13,6, but not less than 0,455 euro for 1 kg 12,3, but not less than 0,409 euro for 1 kg 10,9, but not less than 0,364 euro for 1 kg 9,5, but not less than 0,318 euro for 1 kg 8,2, but not less than 0,273 euro for 1 kg 6,8, but not less than 0,227 euro for 1 kg 5,5, but not less than 0,182 euro for 1 kg 4,1, but not less than 0,136 euro for 1 kg 2,7, but not less than 0,091 euro for 1 kg 1,4, but not less than 0,045 euro for 1 kg 0 0406 90 150 – – – Gruyere, Sbrints 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less

than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0406 90 170 – – – Bergkase, Appenzeller 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0406 90 180 – – – Frieburg cheese, Vacherin Mont- d'Or & Tete de Moine 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 21 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0406 90 190 – – – Glarsky cheese (also called Shabtsiger), produced from skinny milk added with fine-grain flavour herbs 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0406 90 210 – – – Chaddar 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0406 90 230 – – – Edam 15, but not less than 0,4 euro for 1 kg 13,6, but not less than 0,364 euro for 1 kg 12,3, but not less than 0,327 euro for 1 kg 10,9, but not less than 0,291 euro for 1 kg 9,5, but not less than 0,255 euro for 1 kg 8,2, but not less than 0,218 euro for 1 kg 6,8, but not less than 0,182 euro for 1 kg 5,5, but not less than 0,145 euro for 1 kg 4,1, but not less than 0,109 euro for 1 kg 2,7, but not less than 0,073 euro for 1 kg 1,4, but not less than 0,036 euro for 1 kg 0 0406 90 250 – – – Tilsiter 15, but not less than 0,45 euro for 1 kg 13,6, but not less than 0,409 euro for 1 kg 12,3, but not less than 0,368 euro for 1 kg 10,9, but not less than 0,327 euro for 1 kg 9,5, but not less than 0,286 euro for 1 kg 8,2, but not less than 0,245 euro for 1 kg 6,8, but not less than 0,205 euro for 1 kg 5,5, but not less than 0,164 euro for 1 kg 4,1, but not less than 0,123 euro for 1 kg 2,7, but not less than 0,082 euro for 1 kg 1,4, but not less than 0,041 euro for 1 kg 0 0406 90 270 – – – Butterkase 15, but not less than 0,5 euro for 1 kg 13,6, but not less than 0,455 euro for 1 kg 12,3, but not less than 0,409 euro for 1 kg 10,9, but not less t

han 0,364 euro for 1 kg 9,5, but not less than 0,318 euro for 1 kg 8,2, but not less than 0,273 euro for 1 kg 6,8, but not less than 0,227 euro for 1 kg 5,5, but not less than 0,182 euro for 1 kg 4,1, but not less than 0,136 euro for 1 kg 2,7, but not less than 0,091 euro for 1 kg 1,4, but not less than 0,045 euro for 1 kg 0 0406 90 290 – – – Caciocavallo cheese 15, but not less than 0,3 euro for 1 kg 13,6, but not less than 0,273 euro for 1 kg 12,3, but not less than 0,245 euro for 1 kg 10,9, but not less than 0,218 euro for 1 kg 9,5, but not less than 0,191 euro for 1 kg 8,2, but not less than 0,164 euro for 1 kg 6,8, but not less than 0,136 euro for 1 kg 5,5, but not less than 0,109 euro for 1 kg 4,1, but not less than 0,082 euro for 1 kg 2,7, but not less than 0,055 euro for 1 kg 1,4, but not less than 0,027 euro for 1 kg 0 0406 90 320 1 – – – – Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles 15, but not less than 0,3 euro for 1 kg 13,6, but not less than 0,273 euro for 1 kg 12,3, but not less than 0,245 euro for 1 kg 10,9, but not less than 0,218 euro for 1 kg 9,5, but not less than 0,191 euro for 1 kg 8,2, but not less than 0,164 euro for 1 kg 6,8, but not less than 0,136 euro for 1 kg 5,5, but not less than 0,109 euro for 1 kg 4,1, but not less than 0,082 euro for 1 kg 2,7, but not less than 0,055 euro for 1 kg 1,4, but not less than 0,027 euro for 1 kg 0 0406 90 320 9 – – – – Other 15, but not less than 0,43 euro for 1 kg 13,6, but not less than 0,391 euro for 1 kg 12,3, but not less than 0,352 euro for 1 kg 10,9, but not less than 0,313 euro for 1 kg 9,5, but not less than 0,274 euro for 1 kg 8,2, but not less than 0,235 euro for 1 kg 6,8, but not less than 0,195 euro for 1 kg 5,5, but not less than 0,156 euro for 1 kg 4,1, but not less than 0,117 euro for 1 kg 2,7, but not less than 0,078 euro for 1 kg 1,4, but not less than 0,039 euro for 1 kg 0 0406 90 350 – – – Kefalotyri 15, but not less than 0,5 euro for 1 kg 13,6, but not less than 0,455 euro for 1 kg 12,3, but not less than 0,409 euro for 1 kg 10,9, but not less than 0,364 euro for 1 kg 9,5, but not less than 0,318 euro for 1 kg 8,2, but not less than 0,273 euro for 1 kg 6,8, but not less than 0,227 euro for 1 kg 5,5, but not less than 0,182 euro for 1 kg 4,1, but not less than 0,136 euro for 1 kg 2,7, but not less than 0,091 euro for 1 kg 1,4, but not less than 0,045 euro for 1 kg 0 0406 90 370 – – – Finlandia 15, but not less than 0,5 euro for 1 kg 13,6, but not less than 0,455 euro for 1 kg 12,3, but not less than 0,409 euro for 1 kg 10,9, but not less than 0,364 euro for 1 kg 9,5, but not less than 0,318 euro for 1 kg 8,2, but not less than 0,273 euro for 1 kg 6,8, but not less than 0,227 euro for 1 kg 5,5, but not less than 0,182 euro for 1 kg 4,1, but not less than 0,136 euro for 1 kg 2,7, but not less than 0,091 euro for 1 kg 1,4, but not less than 0,045 euro for 1 kg 0 0406 90 390 – – – Jarlsberg 15, but not less than 0,5 euro for 1 kg 13,6, but not less than 0,455 euro for 1 kg 12,3, but not less than 0,409 euro for 1 kg 10,9, but not less than 0,364 euro for 1 kg 9,5, but not less than 0,318 euro for 1 kg 8,2, but not less than 0,273 euro for 1 kg 6,8, but not less than 0,227 euro for 1 kg 5,5, but not less than 0,182 euro for 1 kg 4,1, but not less than 0,136 euro for 1 kg 2,7, but not less than 0,091 euro for 1 kg 1,4, but not less than 0,045 euro for 1 kg 0 0406 90 500 – – – – Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles 15, but not les

s than 0,3 euro for 1 kg 13,6, but not less than 0,273 euro for 1 kg 12,3, but not less than 0,245 euro for 1 kg 10,9, but not less than 0,218 euro for 1 kg 9,5, but not less than 0,191 euro for 1 kg 8,2, but not less than 0,164 euro for 1 kg 6,8, but not less than 0,136 euro for 1 kg 5,5, but not less than 0,109 euro for 1 kg 4,1, but not less than 0,082 euro for 1 kg 2,7, but not less than 0,055 euro for 1 kg 1,4, but not less than 0,027 euro for 1 kg 0 0406 90 610 – – – – – – –Grana Padano, Parmigiano Reggiano 15, but not less than 0,3 euro for 1 kg 13,6, but not less than 0,273 euro for 1 kg 12,3, but not less than 0,245 euro for 1 kg 10,9, but not less than 0,218 euro for 1 kg 9,5, but not less than 0,191 euro for 1 kg 8,2, but not less than 0,164 euro for 1 kg 6,8, but not less than 0,136 euro for 1 kg 5,5, but not less than 0,109 euro for 1 kg 4,1, but not less than 0,082 euro for 1 kg 2,7, but not less than 0,055 euro for 1 kg 1,4, but not less than 0,027 euro for 1 kg 0 0406 90 630 – – – – – – –Fiore Sardo, Pecorino 15, but not less than 0,5 euro for 1 kg 13,6, but not less than 0,455 euro for 1 kg 12,3, but not less than 0,409 euro for 1 kg 10,9, but not less than 0,364 euro for 1 kg 9,5, but not less than 0,318 euro for 1 kg 8,2, but not less than 0,273 euro for 1 kg 6,8, but not less than 0,227 euro for 1 kg 5,5, but not less than 0,182 euro for 1 kg 4,1, but not less than 0,136 euro for 1 kg 2,7, but not less than 0,091 euro for 1 kg 1,4, but not less than 0,045 euro for 1 kg 0 22 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0406 90 690 – – – – – – –Other 15, but not less than 0,5 euro for 1 kg 13,6, but not less than 0,455 euro for 1 kg 12,3, but not less than 0,409 euro for 1 kg 10,9, but not less than 0,364 euro for 1 kg 9,5, but not less than 0,318 euro for 1 kg 8,2, but not less than 0,273 euro for 1 kg 6,8, but not less than 0,227 euro for 1 kg 5,5, but not less than 0,182 euro for 1 kg 4,1, but not less than 0,136 euro for 1 kg 2,7, but not less than 0,091 euro for 1 kg 1,4, but not less than 0,045 euro for 1 kg 0 0406 90 730 – – – – – – – Provolone 15, but not less than 0,5 euro for 1 kg 13,6, but not less than 0,455 euro for 1 kg 12,3, but not less than 0,409 euro for 1 kg 10,9, but not less than 0,364 euro for 1 kg 9,5, but not less than 0,318 euro for 1 kg 8,2, but not less than 0,273 euro for 1 kg 6,8, but not less than 0,227 euro for 1 kg 5,5, but not less than 0,182 euro for 1 kg 4,1, but not less than 0,136 euro for 1 kg 2,7, but not less than 0,091 euro for 1 kg 1,4, but not less than 0,045 euro for 1 kg 0 0406 90 750 – – – – – – – Asiago, Caciocavallo cheese, Montasio, Raguzano 15, but not less than 0,5 euro for 1 kg 13,6, but not less than 0,455 euro for 1 kg 12,3, but not less than 0,409 euro for 1 kg 10,9, but not less than 0,364 euro for 1 kg 9,5, but not less than 0,318 euro for 1 kg 8,2, but not less than 0,273 euro for 1 kg 6,8, but not less than 0,227 euro for 1 kg 5,5, but not less than 0,182 euro for 1 kg 4,1, but not less than 0,136 euro for 1 kg 2,7, but not less than 0,091 euro for 1 kg 1,4, but not less than 0,045 euro for 1 kg 0 0406 90 760 – – – – – – –Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samso 15, but not less than 0,5 euro for 1 kg 13,6, but not less than 0,455 euro for 1 kg 12,3, but not less than 0,409 euro for 1 kg 10,9, but not less than 0,364 euro for 1 kg 9,5, but not less than 0,318 euro for 1 kg 8,2, but not less than 0,273 euro for 1 kg 6,8, but not less than 0,227 euro for 1 kg 5,5, but not less than 0,182 e