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

uro 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 90 780 – – – – – – Gouda 15, but not less than 0,35 euro for 1 kg 13,6, but not less than 0,318 euro for 1 kg 12,3, but not less than 0,286 euro for 1 kg 10,9, but not less than 0,255 euro for 1 kg 9,5, but not less than 0,223 euro for 1 kg 8,2, but not less than 0,191 euro for 1 kg 6,8, but not less than 0,159 euro for 1 kg 5,5, but not less than 0,127 euro for 1 kg 4,1, but not less than 0,095 euro for 1 kg 2,7, but not less than 0,064 euro for 1 kg 1,4, but not less than 0,032 euro for 1 kg 0 0406 90 790 – – – – – – –Esrom, Italico, Kernhem, Saint- Nectaire, Saint-Paulin, Taledgio 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 90 810 – – – – – – – Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Montere 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 90 820 – – – – – – – Camember, 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 90 840 – – – – – – – Brie 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 90 850 – – – – – – – Kefalograviera, Kasseri 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 90 860 – – – – – – – – by weight of > 47% but <=52%, 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 0,2

55 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 90 870 – – – – – – – – by weight of > 52% but <=62%, 15, but not less than 0,35 euro for 1 kg 13,6, but not less than 0,318 euro for 1 kg 12,3, but not less than 0,286 euro for 1 kg 10,9, but not less than 0,255 euro for 1 kg 9,5, but not less than 0,223 euro for 1 kg 8,2, but not less than 0,191 euro for 1 kg 6,8, but not less than 0,159 euro for 1 kg 5,5, but not less than 0,127 euro for 1 kg 4,1, but not less than 0,095 euro for 1 kg 2,7, but not less than 0,064 euro for 1 kg 1,4, but not less than 0,032 euro for 1 kg 0 0406 90 880 – – – – – – – – by weight of > 62% but <=72%, 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 90 930 – – – – – – – – by weight of >72%, 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 23 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0406 90 990 1 – – – – – – White brined cheese of cows' milk 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 90 990 9 – – – – – – Other 15, but not less than 0,32 euro for 1 kg 13,6, but not less than 0,291 euro for 1 kg 12,3, but not less than 0,262 euro for 1 kg 10,9, but not less than 0,233 euro for 1 kg 9,5, but not less than 0,204 euro for 1 kg 8,2, but not less than 0,175 euro for 1 kg 6,8, but not less than 0,145 euro for 1 kg 5,5, but not less than 0,116 euro for 1 kg 4,1, but not less than 0,087 euro for 1 kg 2,7, but not less than 0,058 euro for 1 kg 1,4, but not less than 0,029 euro for 1 kg 0 0407 11 – – of domestic fowls (Gallus domesticus) 0 0 0 0 0 0 0 0 0 0 0 0 0407 19 110 – – – – of turkeys or gooses6) 0 0 0 0 0 0 0 0 0 0 0 0 0407 19 190 – – – – Other6) 0 0 0 0 0 0 0 0 0 0 0 0 0407 19 900 – – – – Other 15 0 0 0 0 0 0 0 0 0 0 0 0407 21 – – of domestic fowls (Gallus domesticus) 15 0 0 0 0 0 0 0 0 0 0 0 0407 29 – – Other: 15 0 0 0 0 0 0 0 0 0 0 0 0407 90 – – Other: 15 0 0 0 0 0 0 0 0 0 0 0 0408 11 – – Dried birds' eggs: 15, but not less than 0,6 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0408 19 – – Other: 15, but not less than 0,6 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0

408 91 200 – – – unfit for human consumption 15, but not less than 0,44 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0408 91 800 – – – Other 15, but not less than 0,6 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0408 99 – – Other 15, but not less than 0,6 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0409 Natural honey 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0410 Edible products of animal origin, not elsewhere specified or included. 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair 5 0 0 0 0 0 0 0 0 0 0 0 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair 10 0 0 0 0 0 0 0 0 0 0 0 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked 5 0 0 0 0 0 0 0 0 0 0 0 0505 10 – Feathers used for stuffing and down 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0505 90 – Other 10 0 0 0 0 0 0 0 0 0 0 0 0506 10 – Ossein and bones treated with acid 10 0 0 0 0 0 0 0 0 0 0 0 0506 90 – Other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 24 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved 5 0 0 0 0 0 0 0 0 0 0 0 0511 10 – – Bovine semen 5 0 0 0 0 0 0 0 0 0 0 0 0511 91 100 – – – fish waste 5 0 0 0 0 0 0 0 0 0 0 0 0511 91 90 – – – Other: 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0511 99 100 – – – veins and tendons; cuts and similar wastes of unprocessed skins 10 0 0 0 0 0 0 0 0 0 0 0 0511 99 310 – – – – unprocessed 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0511 99 390 – – – – Other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0511 99 85 – – – – Other: 5 0 0 0 0 0 0 0 0 0 0 0 0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12 5 0 0 0 0 0 0 0 0 0 0 0 0602 10 100 – – grape(vine) 0 0 0 0 0 0 0 0 0 0 0 0 0602 10 900 – – Other 15 0 0 0 0 0 0 0 0 0 0 0 0602 20 100 – – Grape(vine) cuttings, grafted or rooted 0 0 0 0 0 0 0 0 0 0 0 0 0602 20 900 – – Other 15 0 0 0 0 0 0 0 0 0 0 0 0602 30 – Rhododendrons and azaleas, grafted or not 15 0 0 0 0 0 0 0 0 0 0 0 0602 40 Roses, whether or not grafted 15 0 0 0 0 0 0 0 0 0 0 0 0602 90 100 – – Mushroom spawn 5 0 0 0 0 0 0 0 0 0 0 0 0602 90 200 – – Pineapple plants 5 0 0 0 0 0 0 0 0 0 0 0 0602 90 300 – – Vegetable plants, strawberries and garden strawberries 15 0 0 0 0 0 0 0 0 0 0 0 0602 90 410 – – – – Forest trees 15 0 0 0 0 0 0 0 0 0 0 0 0602 90 450 – – – – – – Rooted cuttings and young plants 15 0 0 0 0 0 0 0 0 0 0 0 0602 90 490 – – – – Other 15 0 0 0 0 0 0 0 0 0 0 0 0602 90 500 – – – – Plants for growing in the open 15 0 0 0 0 0 0 0 0 0 0 0 0602 90 700 – – – – Rooted cuttings and young plants, excl.

cactuses 15 0 0 0 0 0 0 0 0 0 0 0 0602 90 910 – – – – Flowering plants with buds or flowers, excl. cactus 15 0 0 0 0 0 0 0 0 0 0 0 0602 90 990 – – – – – Other 15 0 0 0 0 0 0 0 0 0 0 0 0603 11 – – roses 15, but not less than 0,9 euro for 1 kg 13,6, but not less than 0,818 euro for 1 kg 12,3, but not less than 0,736 euro for 1 kg 10,9, but not less than 0,655 euro for 1 kg 9,5, but not less than 0,573 euro for 1 kg 8,2, but not less than 0,491 euro for 1 kg 6,8, but not less than 0,409 euro for 1 kg 5,5, but not less than 0,327 euro for 1 kg 4,1, but not less than 0,245 euro for 1 kg 2,7, but not less than 0,164 euro for 1 kg 1,4, but not less than 0,082 euro for 1 kg 0 0603 12 – – carnations 15, but not less than 0,9 euro for 1 kg 13,6, but not less than 0,818 euro for 1 kg 12,3, but not less than 0,736 euro for 1 kg 10,9, but not less than 0,655 euro for 1 kg 9,5, but not less than 0,573 euro for 1 kg 8,2, but not less than 0,491 euro for 1 kg 6,8, but not less than 0,409 euro for 1 kg 5,5, but not less than 0,327 euro for 1 kg 4,1, but not less than 0,245 euro for 1 kg 2,7, but not less than 0,164 euro for 1 kg 1,4, but not less than 0,082 euro for 1 kg 0 25 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0603 13 – – orchids 15, but not less than 0,9 euro for 1 kg 13,6, but not less than 0,818 euro for 1 kg 12,3, but not less than 0,736 euro for 1 kg 10,9, but not less than 0,655 euro for 1 kg 9,5, but not less than 0,573 euro for 1 kg 8,2, but not less than 0,491 euro for 1 kg 6,8, but not less than 0,409 euro for 1 kg 5,5, but not less than 0,327 euro for 1 kg 4,1, but not less than 0,245 euro for 1 kg 2,7, but not less than 0,164 euro for 1 kg 1,4, but not less than 0,082 euro for 1 kg 0 0603 14 – – chrysanthemums 15, but not less than 0,9 euro for 1 kg 13,6, but not less than 0,818 euro for 1 kg 12,3, but not less than 0,736 euro for 1 kg 10,9, but not less than 0,655 euro for 1 kg 9,5, but not less than 0,573 euro for 1 kg 8,2, but not less than 0,491 euro for 1 kg 6,8, but not less than 0,409 euro for 1 kg 5,5, but not less than 0,327 euro for 1 kg 4,1, but not less than 0,245 euro for 1 kg 2,7, but not less than 0,164 euro for 1 kg 1,4, but not less than 0,082 euro for 1 kg 0 0603 15 – – lilies "Lilium spp." 15, but not less than 0,9 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0603 19 – – Other: 15, but not less than 0,9 euro for 1 kg 13,6, but not less than 0,818 euro for 1 kg 12,3, but not less than 0,736 euro for 1 kg 10,9, but not less than 0,655 euro for 1 kg 9,5, but not less than 0,573 euro for 1 kg 8,2, but not less than 0,491 euro for 1 kg 6,8, but not less than 0,409 euro for 1 kg 5,5, but not less than 0,327 euro for 1 kg 4,1, but not less than 0,245 euro for 1 kg 2,7, but not less than 0,164 euro for 1 kg 1,4, but not less than 0,082 euro for 1 kg 0 0603 90 – Other 15, but not less than 0,9 euro for 1 kg 13,6, but not less than 0,818 euro for 1 kg 12,3, but not less than 0,736 euro for 1 kg 10,9, but not less than 0,655 euro for 1 kg 9,5, but not less than 0,573 euro for 1 kg 8,2, but not less than 0,491 euro for 1 kg 6,8, but not less than 0,409 euro for 1 kg 5,5, but not less than 0,327 euro for 1 kg 4,1, but not less than 0,245 euro for 1 kg 2,7, but not less than 0,164 euro for 1 kg 1,4, but not less than 0,082 euro for 1 kg 0 0604 20 110 – – – reindeer lichen 15 0 0 0 0 0 0 0 0 0 0 0 0604 20 190 – – – Other 15 0 0 0 0 0 0 0 0 0 0 0 0604 20 200 – – Christmas trees 15 0 0 0 0 0 0 0 0 0 0 0 0604 20 400 – – Coniferous tress branches 15 0 0 0 0 0 0 0 0 0 0 0 0604 20

900 – – Other 15, but not less than 0,9 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0604 90 – Other: 15 0 0 0 0 0 0 0 0 0 0 0 0701 10 – Seed potatoes 5 0 0 0 0 0 0 0 0 0 0 0 0701 90 – Other: 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0702 00 000 1 – From 1 January to 31 March 15, but not less than 0,08 euro for 1 kg 13,6, but not less than 0,073 euro for 1 kg 12,3, but not less than 0,065 euro for 1 kg 10,9, but not less than 0,058 euro for 1 kg 9,5, but not less than 0,051 euro for 1 kg 8,2, but not less than 0,044 euro for 1 kg 6,8, but not less than 0,036 euro for 1 kg 5,5, but not less than 0,029 euro for 1 kg 4,1, but not less than 0,022 euro for 1 kg 2,7, but not less than 0,015 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 0702 00 000 2 – From 1 April to 30 April 15, but not less than 0,08 euro for 1 kg 13,6, but not less than 0,073 euro for 1 kg 12,3, but not less than 0,065 euro for 1 kg 10,9, but not less than 0,058 euro for 1 kg 9,5, but not less than 0,051 euro for 1 kg 8,2, but not less than 0,044 euro for 1 kg 6,8, but not less than 0,036 euro for 1 kg 5,5, but not less than 0,029 euro for 1 kg 4,1, but not less than 0,022 euro for 1 kg 2,7, but not less than 0,015 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 0702 00 000 3 – From 1 May to 14 May 15, but not less than 0,08 euro for 1 kg 13,6, but not less than 0,073 euro for 1 kg 12,3, but not less than 0,065 euro for 1 kg 10,9, but not less than 0,058 euro for 1 kg 9,5, but not less than 0,051 euro for 1 kg 8,2, but not less than 0,044 euro for 1 kg 6,8, but not less than 0,036 euro for 1 kg 5,5, but not less than 0,029 euro for 1 kg 4,1, but not less than 0,022 euro for 1 kg 2,7, but not less than 0,015 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 0702 00 000 4 – From 15 May to 31 May 15, but not less than 0,1 euro for 1 kg 13,6, but not less than 0,091 euro for 1 kg 12,3, but not less than 0,082 euro for 1 kg 10,9, but not less than 0,073 euro for 1 kg 9,5, but not less than 0,064 euro for 1 kg 8,2, but not less than 0,055 euro for 1 kg 6,8, but not less than 0,045 euro for 1 kg 5,5, but not less than 0,036 euro for 1 kg 4,1, but not less than 0,027 euro for 1 kg 2,7, but not less than 0,018 euro for 1 kg 1,4, but not less than 0,009 euro for 1 kg 0 0702 00 000 5 – From 1 June to 30 September 15, but not less than 0,1 euro for 1 kg 13,6, but not less than 0,091 euro for 1 kg 12,3, but not less than 0,082 euro for 1 kg 10,9, but not less than 0,073 euro for 1 kg 9,5, but not less than 0,064 euro for 1 kg 8,2, but not less than 0,055 euro for 1 kg 6,8, but not less than 0,045 euro for 1 kg 5,5, but not less than 0,036 euro for 1 kg 4,1, but not less than 0,027 euro for 1 kg 2,7, but not less than 0,018 euro for 1 kg 1,4, but not less than 0,009 euro for 1 kg 0 0702 00 000 6 – From 1 October to 31 October 15, but not less than 0,12 euro for 1 kg 13,6, but not less than 0,109 euro for 1 kg 12,3, but not less than 0,098 euro for 1 kg 10,9, but not less than 0,087 euro for 1 kg 9,5, but not less than 0,076 euro for 1 kg 8,2, but not less than 0,065 euro for 1 kg 6,8, but not less than 0,055 euro for 1 kg 5,5, but not less than 0,044 euro for 1 kg 4,1, but not less than 0,033 euro for 1 kg 2,7, but not less than 0,022 euro for 1 kg 1,4, but not less than 0,011 euro for 1 kg 0 26 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0702 00 000 7 – From 1 November to 20 December 15, but not less than 0,08 euro for 1 kg 13,6, but not less than 0,073 euro for 1 kg 12,3, but not less than 0,0

65 euro for 1 kg 10,9, but not less than 0,058 euro for 1 kg 9,5, but not less than 0,051 euro for 1 kg 8,2, but not less than 0,044 euro for 1 kg 6,8, but not less than 0,036 euro for 1 kg 5,5, but not less than 0,029 euro for 1 kg 4,1, but not less than 0,022 euro for 1 kg 2,7, but not less than 0,015 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 0702 00 000 9 – From 21 December to 31 December 15, but not less than 0,08 euro for 1 kg 13,6, but not less than 0,073 euro for 1 kg 12,3, but not less than 0,065 euro for 1 kg 10,9, but not less than 0,058 euro for 1 kg 9,5, but not less than 0,051 euro for 1 kg 8,2, but not less than 0,044 euro for 1 kg 6,8, but not less than 0,036 euro for 1 kg 5,5, but not less than 0,029 euro for 1 kg 4,1, but not less than 0,022 euro for 1 kg 2,7, but not less than 0,015 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0704 10 – Cauliflowers and headed broccoli 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0704 20 – Brussels sprouts 15 0 0 0 0 0 0 0 0 0 0 0 0704 90 – Other: 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0705 11 – – Cabbage lettuce 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0705 19 – – Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0705 21 – – Fresh or chilled witloof chicory (Cichorium intybus var. foliosum) 15 0 0 0 0 0 0 0 0 0 0 0 0705 29 – – Other 15 0 0 0 0 0 0 0 0 0 0 0 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0707 00 050 – Cucumbers: 15, but not less than 0,08 euro for 1 kg 13,6, but not less than 0,073 euro for 1 kg 12,3, but not less than 0,065 euro for 1 kg 10,9, but not less than 0,058 euro for 1 kg 9,5, but not less than 0,051 euro for 1 kg 8,2, but not less than 0,044 euro for 1 kg 6,8, but not less than 0,036 euro for 1 kg 5,5, but not less than 0,029 euro for 1 kg 4,1, but not less than 0,022 euro for 1 kg 2,7, but not less than 0,015 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 0707 00 900 – Gherkins 15, but not less than 0,12 euro for 1 kg 13,6, but not less than 0,109 euro for 1 kg 12,3, but not less than 0,098 euro for 1 kg 10,9, but not less than 0,087 euro for 1 kg 9,5, but not less than 0,076 euro for 1 kg 8,2, but not less than 0,065 euro for 1 kg 6,8, but not less than 0,055 euro for 1 kg 5,5, but not less than 0,044 euro for 1 kg 4,1, but not less than 0,033 euro for 1 kg 2,7, but not less than 0,022 euro for 1 kg 1,4, but not less than 0,011 euro for 1 kg 0 0708 10 – peas "Pisum sativum" 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0708 20 – beans "Vigna spp., Phaseolus spp." 15 0 0 0 0 0 0 0 0 0 0 0 0708 90 – other leguminous vegetables 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0709 20 – asparagus 15 0 0 0 0 0 0 0 0 0 0 0 0709 30 – aubergines "eggplants" 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0709 40 – Fresh or chilled celery (excl.

celeriac) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0709 51 – – mushrooms of the genus "Agaricus" 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0709 59 – – Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0709 60 – Fresh or chilled fruits of the genus Capsicum or Pimenta 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0709 70 – Fresh or chilled spinach, New Zealand spinach and orache spinach 15 0 0 0 0 0 0 0 0 0 0 0 0709 91 – – globe artichokes 15 0 0 0 0 0 0 0 0 0 0 0 0709 92 – – olives 15 0 0 0 0 0 0 0 0 0 0 0 0709 93 – – pumpkins, squash and gourds "Cucurbita spp." 15 0 0 0 0 0 0 0 0 0 0 0 0709 99 – – Other 15 0 0 0 0 0 0 0 0 0 0 0 0710 10 – Potatoes 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0710 21 – – peas "Pisum sativum" 15 0 0 0 0 0 0 0 0 0 0 0 0710 22 – – beans "Vigna spp., Phaseolus spp." 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0710 29 – – Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0710 30 Spinach, New Zealand spinach and orache spinach 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 27 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0710 40 – Sweetcorn 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0710 80 – other vegetables 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0710 90 – Mixtures of vegetables 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0711 20 – Black olives or green olives 15 0 0 0 0 0 0 0 0 0 0 0 0711 40 – Cucumbers and gherkins U U U U U U U U U U U 0711 51 – – Mushrooms of the genus "Agaricus" 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0711 59 – – Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0711 90 – other vegetables and mixtures of vegetables 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0713 10 100 – – for planting 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0713 10 900 – – Other 15 0 0 0 0 0 0 0 0 0 0 0 0713 20 – chickpeas "garbanzos" 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0713 31 – – beans of species "Vigna mungo [L.] Hepper or Vigna radiata [L.] Wilczek" 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0713 32 – – small red "Adzuki" beans "Phaseolus or Vigna angularis" 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0713 33 – – kidney beans "Phaseolus vulgaris" 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0713 34 000 – – Dried, shelled bambara beans "Vigna subterranea or Voandzeia subterranea" 15 0 0 0 0 0 0 0 0 0 0 0 0713 35 000 – – cow peas "Vigna unguiculata" 15 0 0 0 0 0 0 0 0 0 0 0 0713 39 000 – – Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0713 40 – – lentils 15 0 0 0 0 0 0 0 0 0 0 0 0713 50 – broad beans "Vicia faba var. major" and horse beans "Vicia faba var. equina and Vicia faba var.

minor" 15 0 0 0 0 0 0 0 0 0 0 0 0713 60 000 – pigeon peas "Cajanus cajan" 15 0 0 0 0 0 0 0 0 0 0 0 0713 90 000 – Other: 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0714 10 – manioc "cassava" 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0714 20 – Sweet potatoes 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0714 30 – Yams "Dioscorea spp." 15 0 0 0 0 0 0 0 0 0 0 0 0714 40 – Taro "Colocasia spp." 15 0 0 0 0 0 0 0 0 0 0 0 0714 50 – Yautia "Xanthosoma spp." 15 0 0 0 0 0 0 0 0 0 0 0 0714 90 – Other: 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0801 11 – – Desiccated coconuts 5 0 0 0 0 0 0 0 0 0 0 0 0801 12 – – Fresh coconuts in the inner shell "endocarp" 5 0 0 0 0 0 0 0 0 0 0 0 0801 19 – – Other 5 0 0 0 0 0 0 0 0 0 0 0 0801 21 – – in shell 5 0 0 0 0 0 0 0 0 0 0 0 0801 22 – – shelled 5 0 0 0 0 0 0 0 0 0 0 0 0801 31 – – in shell 5 0 0 0 0 0 0 0 0 0 0 0 0801 32 – – shelled 0 0 0 0 0 0 0 0 0 0 0 0 0802 11 – – in shell 0 0 0 0 0 0 0 0 0 0 0 0 0802 12 – – shelled 0 0 0 0 0 0 0 0 0 0 0 0 0802 21 – – in shell 5 0 0 0 0 0 0 0 0 0 0 0 0802 22 – – shelled 0 0 0 0 0 0 0 0 0 0 0 0 28 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0802 31 – – in shell 5 0 0 0 0 0 0 0 0 0 0 0 0802 32 – – shelled 5 0 0 0 0 0 0 0 0 0 0 0 0802 41 – – in shell 5 0 0 0 0 0 0 0 0 0 0 0 0802 42 – – shelled 5 0 0 0 0 0 0 0 0 0 0 0 0802 51 – – in shell 5 0 0 0 0 0 0 0 0 0 0 0 0802 52 – – shelled 5 0 0 0 0 0 0 0 0 0 0 0 0802 61 – – in shell 5 0 0 0 0 0 0 0 0 0 0 0 0802 62 – – shelled 5 0 0 0 0 0 0 0 0 0 0 0 0802 70 – kola nuts "Cola spp." 5 0 0 0 0 0 0 0 0 0 0 0 0802 80 – areca nuts or betel 5 0 0 0 0 0 0 0 0 0 0 0 0802 90 – Other: 5 0 0 0 0 0 0 0 0 0 0 0 0803 Bananas, including plantains, fresh or dried 5, but not less than 0,02 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0804 10 – dates 8 0 0 0 0 0 0 0 0 0 0 0 0804 20 – figs 5 0 0 0 0 0 0 0 0 0 0 0 0804 30 000 – pineapples 5 0 0 0 0 0 0 0 0 0 0 0 0804 40 – avocados 5 0 0 0 0 0 0 0 0 0 0 0 0804 50 000 – guavas, mangoes and mangosteens 5 0 0 0 0 0 0 0 0 0 0 0 0805 10 – oranges 5, but not less than 0,02 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0805 20 – mandarins incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids 5, but not less than 0,03 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0805 40 – grapefruit incl.

pomelo 5, but not less than 0,02 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0805 50 100 – – lemons (Citrus limon, Citrus limonum) 5, but not less than 0,02 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 0805 50 900 – – limes (Citrus aurantifolia, Citrus latifolia) 5 0 0 0 0 0 0 0 0 0 0 0 0805 90 – Other 5 0 0 0 0 0 0 0 0 0 0 0 0806 Grapes, fresh or dried 5 0 0 0 0 0 0 0 0 0 0 0 0807 Melons (including watermelons) and papaws (papayas), fresh 5 0 0 0 0 0 0 0 0 0 0 0 0808 10 100 – – – for cider production, in bulk, from 16 September to 15 December 0,2 euro for 1 kg 0,182, euro for 1 kg 0,164, euro for 1 kg 0,145, euro for 1 kg 0,127, euro for 1 kg 0,109, euro for 1 kg 0,091, euro for 1 kg 0,073, euro for 1 kg 0,055, euro for 1 kg 0,036, euro for 1 kg 0,018, euro for 1 kg 0 0808 10 800 1 – – – From 1 January to 31 March 0,06 euro for 1 kg 0,055, euro for 1 kg 0,049, euro for 1 kg 0,044, euro for 1 kg 0,038, euro for 1 kg 0,033, euro for 1 kg 0,027, euro for 1 kg 0,022, euro for 1 kg 0,016, euro for 1 kg 0,011, euro for 1 kg 0,005, euro for 1 kg 0 0808 10 800 2 – – – From 1 April to 30 June 0,06 euro for 1 kg 0,055, euro for 1 kg 0,049, euro for 1 kg 0,044, euro for 1 kg 0,038, euro for 1 kg 0,033, euro for 1 kg 0,027, euro for 1 kg 0,022, euro for 1 kg 0,016, euro for 1 kg 0,011, euro for 1 kg 0,005, euro for 1 kg 0 0808 10 800 3 – – – From 1 July to 31 July 0,06 euro for 1 kg 0,055, euro for 1 kg 0,049, euro for 1 kg 0,044, euro for 1 kg 0,038, euro for 1 kg 0,033, euro for 1 kg 0,027, euro for 1 kg 0,022, euro for 1 kg 0,016, euro for 1 kg 0,011, euro for 1 kg 0,005, euro for 1 kg 0 0808 10 800 5 – – – – Golden Delicious or Granny Smith varieties 0,2 euro for 1 kg 0,182, euro for 1 kg 0,164, euro for 1 kg 0,145, euro for 1 kg 0,127, euro for 1 kg 0,109, euro for 1 kg 0,091, euro for 1 kg 0,073, euro for 1 kg 0,055, euro for 1 kg 0,036, euro for 1 kg 0,018, euro for 1 kg 0 0808 10 800 6 – – – – Other 0,1 euro for 1 kg 0,091, euro for 1 kg 0,082, euro for 1 kg 0,073, euro for 1 kg 0,064, euro for 1 kg 0,055, euro for 1 kg 0,045, euro for 1 kg 0,036, euro for 1 kg 0,027, euro for 1 kg 0,018, euro for 1 kg 0,009, euro for 1 kg 0 0808 10 800 7 – – – – Golden Delicious or Granny Smith varieties 0,2 euro for 1 kg 0,182, euro for 1 kg 0,164, euro for 1 kg 0,145, euro for 1 kg 0,127, euro for 1 kg 0,109, euro for 1 kg 0,091, euro for 1 kg 0,073, euro for 1 kg 0,055, euro for 1 kg 0,036, euro for 1 kg 0,018, euro for 1 kg 0 29 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0808 10 800 8 – – – – Other 0,1 euro for 1 kg 0,091, euro for 1 kg 0,082, euro for 1 kg 0,073, euro for 1 kg 0,064, euro for 1 kg 0,055, euro for 1 kg 0,045, euro for 1 kg 0,036, euro for 1 kg 0,027, euro for 1 kg 0,018, euro for 1 kg 0,009, euro for 1 kg 0 0808 30 – pears 10 0 0 0 0 0 0 0 0 0 0 0 0808 40 – quinces 10 0 0 0 0 0 0 0 0 0 0 0 0809 10 – Apricots 5 0 0 0 0 0 0 0 0 0 0 0 0809 21 – – sour cherries "Prunus cerasus" 5 0 0 0 0 0 0 0 0 0 0 0 0809 29 – – Other 5 0 0 0 0 0 0 0 0 0 0 0 0809 30 – Fresh peaches, incl.

nectarines 0 0 0 0 0 0 0 0 0 0 0 0 0809 40 – Fresh plums and sloes 5 0 0 0 0 0 0 0 0 0 0 0 0810 10 – strawberries 10 0 0 0 0 0 0 0 0 0 0 0 0810 20 – raspberries, blackberries, mulberries and loganberries 10 0 0 0 0 0 0 0 0 0 0 0 0810 30 – black-, white- or redcurrants and gooseberries 10 0 0 0 0 0 0 0 0 0 0 0 0810 40 100 – – red bilberry(berries of species Vaccinium vitis-idaea) 10 0 0 0 0 0 0 0 0 0 0 0 0810 40 300 – – berries of species Vaccinium myrtillus 10 0 0 0 0 0 0 0 0 0 0 0 0810 40 500 – – berriers of species Vaccinium macrocarpon and Vaccinium corymbosum 10 0 0 0 0 0 0 0 0 0 0 0 0810 40 900 – – Other 5 0 0 0 0 0 0 0 0 0 0 0 0810 50 – kiwifruit 0 0 0 0 0 0 0 0 0 0 0 0 0810 60 – durians 0 0 0 0 0 0 0 0 0 0 0 0 0810 70 – persimmons 10 0 0 0 0 0 0 0 0 0 0 0 0810 90 200 – – Tamarind, cashew apple or cashew, litchi, jack-fruit or breadfruit, sapodilla, passiflora or passionflower, carambola and pitaya 0 0 0 0 0 0 0 0 0 0 0 0 0810 90 750 – – Other 10 0 0 0 0 0 0 0 0 0 0 0 0811 10 – strawberries 10 0 0 0 0 0 0 0 0 0 0 0 0811 20 – raspberries, blackberries, mulberries, loganberries, black-, white- or red currants and gooseberries 10 0 0 0 0 0 0 0 0 0 0 0 0811 90 110 – – – – tropical fruits and tropical nuts 10 0 0 0 0 0 0 0 0 0 0 0 0811 90 190 – – – – Other 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0811 90 310 – – – – tropical fruits and tropical nuts 10 0 0 0 0 0 0 0 0 0 0 0 0811 90 390 – – – – Other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0811 90 500 – – – berries of species Vaccinium myrtillus 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0811 90 700 – – – berries of species Vaccinium myrtilloides and Vaccinium angustifolium 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0811 90 750 sour cherries "Prunus cerasus" 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0811 90 800 – – – – Other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0811 90 850 tropical fruits and tropical nuts 10 0 0 0 0 0 0 0 0 0 0 0 0811 90 950 – – – – Other 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0812 10 – Cherries 10 0 0 0 0 0 0 0 0 0 0 0 0812 90 100 – – Apricots 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0812 90 200 – – Oranges 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0812 90 300 – – Papaya 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 30 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0812 90 400 – – berries of species Vaccinium myrtillus 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0812 90 700 – – Guavas, mangoes, mangosteens, tamarinds, cashew apples or cashew, lychees, jackfruit or bread-fruit, sapodillo plums, passion fruit or passionflower, carambola, pitahaya and tropical nuts. 10 0 0 0 0 0 0 0 0 0 0 0 0812 90 980 – – – – Other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0813 10 – apricots 5 0 0 0 0 0 0 0 0 0 0 0 0813 20 – prunes 5 0 0 0 0 0 0 0 0 0 0 0 0813 30 – prunes 10 0 0 0 0 0 0 0 0 0 0 0 0813 40 – other fruit 10 0 0 0 0 0 0 0 0 0 0 0 0813 50 120 – – – – of tamarinds, cashew apples or cashew, lychees, jackfruit or bread-fruit, sapodillo plums, passion fruit or passionflower, carambola, pitahaya .

10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0813 50 150 – – – – Other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0813 50 190 – – – with dried prune 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0813 50 310 – – – of tropical nuts 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0813 50 390 – – – Other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0813 50 910 – – – not containing dried prunes or dried figs 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0813 50 990 – – – Other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0814 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0901 11 000 – – Coffee (excl. roasted and decaffeinated) 0 0 0 0 0 0 0 0 0 0 0 0 0901 12 000 – – Decaffeinated coffee (excl. roasted) 0 0 0 0 0 0 0 0 0 0 0 0 0901 21 000 – – Roasted coffee (excl. decaffeinated) U U U U U U U U U U U 0901 22 000 – – Roasted, decaffeinated coffee 10, but not less than 0,2 euro for 1 kg 8,3, but not less than 0,167 euro for 1 kg 6,7, but not less than 0,133 euro for 1 kg 5, but not less than 0,1 euro for 1 kg 3,3, but not less than 0,067 euro for 1 kg 1,7, but not less than 0,033 euro for 1 kg 0 0 0 0 0 0 0901 90 – Other 5 0 0 0 0 0 0 0 0 0 0 0 0902 10 000 – Green tea (nonfermented) in immediate packings of net content<= 3 kg U U U U U U U U U U U 0902 20 – Other Green tea (nonfermented) 0 0 0 0 0 0 0 0 0 0 0 0 0902 30 000 – Black fermented tea and partly fermented tea in immediate packings of net content <= 3 kg U U U U U U U U U U U 0902 40 – Other Black fermented tea and partly fermented tea 0 0 0 0 0 0 0 0 0 0 0 0 0903 Maté 5 0 0 0 0 0 0 0 0 0 0 0 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.

5 0 0 0 0 0 0 0 0 0 0 0 0905 Vanilla 5 0 0 0 0 0 0 0 0 0 0 0 0906 Cinnamon and cinnamon-tree flowers 5 0 0 0 0 0 0 0 0 0 0 0 31 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 0907 Cloves (whole fruit, cloves and stems) 5 0 0 0 0 0 0 0 0 0 0 0 0908 Nutmeg, mace and cardamoms 5 0 0 0 0 0 0 0 0 0 0 0 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries 5 0 0 0 0 0 0 0 0 0 0 0 0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices 5 0 0 0 0 0 0 0 0 0 0 0 1001 Wheat and meslin 5 0 0 0 0 0 0 0 0 0 0 0 1002 Rye 5 0 0 0 0 0 0 0 0 0 0 0 1003 Barley 5 0 0 0 0 0 0 0 0 0 0 0 1004 Oats 5 0 0 0 0 0 0 0 0 0 0 0 1005 10 – for planting 5 0 0 0 0 0 0 0 0 0 0 0 1005 90 – other 0 0 0 0 0 0 0 0 0 0 0 0 1006 10 – unscoured rice (raw rice) U U U U U U U U U U U 1006 20 – husked rice (unpolished) U U U U U U U U U U U 1006 30 210 – – – – short-grain U U U U U U U U U U U 1006 30 230 – – – – medium grain U U U U U U U U U U U 1006 30 250 – – – – – with the length to width ratio of over 2, but less than 3 U U U U U U U U U U U 1006 30 270 – – – – – with the length to width ratio equal to or exceeding 3 U U U U U U U U U U U 1006 30 420 – – – – short-grain U U U U U U U U U U U 1006 30 440 – – – – medium grain U U U U U U U U U U U 1006 30 460 – – – – – with the length to width ratio of over 2, but less than 3 U U U U U U U U U U U 1006 30 480 – – – – – with the length to width ratio equal to or exceeding 3 U U U U U U U U U U U 1006 30 610 – – – – short-grain U U U U U U U U U U U 1006 30 630 – – – – medium grain U U U U U U U U U U U 1006 30 650 – – – – – with the length to width ratio of over 2, but less than 3 U U U U U U U U U U U 1006 30 670 – – – – – with the length to width ratio equal to or exceeding 3 15, but not less than 0,045 euro for 1 kg Q Q Q Q Q Q Q Q Q Q Q 1006 30 920 – – – – short-grain U U U U U U U U U U U 1006 30 940 – – – – medium grain U U U U U U U U U U U 1006 30 960 – – – – – with the length to width ratio of over 2, but less than 3 U U U U U U U U U U U 1006 30 980 – – – – – with the length to width ratio equal to or exceeding 3 15, but not less than 0,045 euro for 1 kg Q Q Q Q Q Q Q Q Q Q Q 1006 40 – broken rice U U U U U U U U U U U 1007 Dura 5 0 0 0 0 0 0 0 0 0 0 0 1008 Buckwheat, panic grass and seeds of canary grass; other cereals 5 0 0 0 0 0 0 0 0 0 0 0 1101 00 Wheat or wheat and rye flour 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1102 20 – corn flour 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1102 90 100 – – barley flour 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1102 90 300 – – oats flour 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1102 90 500 – – rice flour U U U U U U U U U U U 1102 90 700 – – rye flour 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 32 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 1102 90 900 – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1103 11 – – of wheat 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1103 13 – – of corn 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1103 19 100 – – – of rye 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1103 19 300 – – – of barley 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1103 19 400 – – – of oats 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1103 19 500 – – – of rice U U U U U U U U U U U 1103 19 900 – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1103 20 100 – – of rye 10 0 0 0 0 0 0 0 0 0 0 0 1103 20 200 – – of barley 10 0 0 0 0 0 0 0 0 0 0 0 1103 20 300 – – of oats 10 0 0 0 0 0 0 0 0 0 0 0 1103 20 400 – – of corn 10 0 0 0 0 0 0 0 0 0 0 0 1103 20 500 – – of rice U U U U U U U U U U U 1103 20 6

00 – – of wheat 10 0 0 0 0 0 0 0 0 0 0 0 1103 20 900 – – other 10 0 0 0 0 0 0 0 0 0 0 0 1104 12 – – of oats 10 0 0 0 0 0 0 0 0 0 0 0 1104 19 100 – – – of wheat 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 19 300 – – – of rye 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 19 500 – – – corn 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 19 610 – – – – rolled 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 19 690 – – – – flacked 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 19 910 – – – – rice flakes U U U U U U U U U U U 1104 19 990 – – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 22 – – of oats 10 0 0 0 0 0 0 0 0 0 0 0 1104 23 – – of corn 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 29 010 – – – – husked 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 29 030 – – – – husked and broken or ground ("Grütze" or "grutten") 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 29 050 – – – – hulled 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 29 070 – – – – ground without other treatment 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 29 090 – – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 29 110 – – – – – wheat 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 29 180 – – – – – other U U U U U U U U U U U 1104 29 300 – – – – hulled U U U U U U U U U U U 1104 29 510 – – – – – wheat 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 29 550 – – – – – rye 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 29 590 – – – – – other U U U U U U U U U U U 1104 29 810 – – – – – wheat 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 29 850 – – – – – rye 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1104 29 890 – – – – – other U U U U U U U U U U U 1104 30 – cereal germs, whole, rolled, flacked or ground 10 0 0 0 0 0 0 0 0 0 0 0 1105 Flour of fine or coarse grinding, powder, flakes, pellets of potatoes 10 0 0 0 0 0 0 0 0 0 0 0 1106 10 – of dried beans of the heading 07.13 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 1106 20 – of sago palm heart, of root and tuber crops of the heading 07.14 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1106 30 – of goods of chapter 08 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1107 10 – not parched 10 0 0 0 0 0 0 0 0 0 0 0 33 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 1107 20 – parched 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1108 11 – – wheat starch 20, but not less than 0,06 euro for 1 kg 18,2, but not less than 0,055 euro for 1 kg 16,4, but not less than 0,049 euro for 1 kg 14,5, but not less than 0,044 euro for 1 kg 12,7, but not less than 0,038 euro for 1 kg 10,9, but not less than 0,033 euro for 1 kg 9,1, but not less than 0,027 euro for 1 kg 7,3, but not less than 0,022 euro for 1 kg 5,5, but not less than 0,016 euro for 1 kg 3,6, but not less than 0,011 euro for 1 kg 1,8, but not less than 0,005 euro for 1 kg 0 1108 12 – – corn starch 20, but not less than 0,15 euro for 1 kg 18,2, but not less than 0,136 euro for 1 kg 16,4, but not less than 0,123 euro for 1 kg 14,5, but not less than 0,109 euro for 1 kg 12,7, but not less than 0,095 euro for 1 kg 10,9, but not less than 0,082 euro for 1 kg 9,1, but not less than 0,068 euro for 1 kg 7,3, but not less than 0,055 euro for 1 kg 5,5, but not less than 0,041 euro for 1 kg 3,6, but not less than 0,027 euro for 1 kg 1,8, but not less than 0,014 euro for 1 kg 0 1108 13 – – potato starch 20, but not less than 0,06 euro for 1 kg 18,2, but not less than 0,055 euro for 1 kg 16,4, but not less than 0,049 euro for 1 kg 14,5, but not less than 0,044 euro for 1 kg 12,7, but not less than 0,038 euro for 1 kg 10,9, but not less than 0,033 euro for 1 kg 9,1, but not less than 0,027 euro for 1 kg 7,3, but not less than 0,022 euro for 1 kg 5,5, but not less than

0,016 euro for 1 kg 3,6, but not less than 0,011 euro for 1 kg 1,8, but not less than 0,005 euro for 1 kg 0 1108 14 – – manioc starch U U U U U U U U U U U 1108 19 100 – – – rice starch 0,12 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1108 19 900 – – – other 20, but not less than 0,06 euro for 1 kg 18,2, but not less than 0,055 euro for 1 kg 16,4, but not less than 0,049 euro for 1 kg 14,5, but not less than 0,044 euro for 1 kg 12,7, but not less than 0,038 euro for 1 kg 10,9, but not less than 0,033 euro for 1 kg 9,1, but not less than 0,027 euro for 1 kg 7,3, but not less than 0,022 euro for 1 kg 5,5, but not less than 0,016 euro for 1 kg 3,6, but not less than 0,011 euro for 1 kg 1,8, but not less than 0,005 euro for 1 kg 0 1108 20 – inulin 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 1109 Wheat gluten, whether or not dried 10 0 0 0 0 0 0 0 0 0 0 0 1201 Soya beans, whether or not broken 0 0 0 0 0 0 0 0 0 0 0 0 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken 0 0 0 0 0 0 0 0 0 0 0 0 1203 Copra 5 0 0 0 0 0 0 0 0 0 0 0 1204 00 Linseeds, whether or not broken 5 0 0 0 0 0 0 0 0 0 0 0 1205 Rape or colza seeds, whether or not broken 5 0 0 0 0 0 0 0 0 0 0 0 1206 00 Sunflower seeds, whether or not broken 5 0 0 0 0 0 0 0 0 0 0 0 1207 10 – palm nuts and kernels 5 0 0 0 0 0 0 0 0 0 0 0 1207 21 – – for planting 5 0 0 0 0 0 0 0 0 0 0 0 1207 29 – – other 5 0 0 0 0 0 0 0 0 0 0 0 1207 30 – Castor-oil plant seeds 5 0 0 0 0 0 0 0 0 0 0 0 1207 40 – sesame seeds 0 0 0 0 0 0 0 0 0 0 0 0 1207 50 – mustard seeds 5 0 0 0 0 0 0 0 0 0 0 0 1207 60 – safflower seeds (Carthamus tinctorius) 5 0 0 0 0 0 0 0 0 0 0 0 1207 70 – melon seed 5 0 0 0 0 0 0 0 0 0 0 0 1207 91 – – poppy seeds 5 0 0 0 0 0 0 0 0 0 0 0 1207 99 – – other 5 0 0 0 0 0 0 0 0 0 0 0 1208 Flour of fine or coarse grinding of seeds and fruits of oil-crops other than mustard seeds 5 0 0 0 0 0 0 0 0 0 0 0 1209 10 – sugar-beet seeds 0 0 0 0 0 0 0 0 0 0 0 0 1209 21 – – alfalfa seeds 5 0 0 0 0 0 0 0 0 0 0 0 1209 22 – – clover seeds (Trifolium spp.) 5 0 0 0 0 0 0 0 0 0 0 0 1209 23 – – fescue seeds 5 0 0 0 0 0 0 0 0 0 0 0 1209 24 – – Kentucky bluegrass seeds (Poa pratensis L.) 5 0 0 0 0 0 0 0 0 0 0 0 1209 25 – – ryegrass seeds (Lolium multiflorum Lam., Lolium perenne L.) 5 0 0 0 0 0 0 0 0 0 0 0 34 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 1209 29 – – other 5 0 0 0 0 0 0 0 0 0 0 0 1209 30 – herbaceous plants seeds, cultivated for flowers growing 5 0 0 0 0 0 0 0 0 0 0 0 1209 91 – – vegetable crops seeds 5 0 0 0 0 0 0 0 0 0 0 0 1209 99 – – other 5 0 0 0 0 0 0 0 0 0 0 0 1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin 5 0 0 0 0 0 0 0 0 0 0 0 1211 Plants and parts of plants (incl. seeds and fruits), used primarily in perfumery, pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered 5 0 0 0 0 0 0 0 0 0 0 0 1212 Locust beans, seaweeds and other algae, sugar-beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels, other plant products (incl.

unroasted chicory roots of the Cichorium intybus sativum) used primarily for human consumption, not elsewhere specified or included 5 0 0 0 0 0 0 0 0 0 0 0 1213 Cereal straw and chaff, untreated, whether or not chopped, whether or not ground, pressed or in the form of pellets 5 0 0 0 0 0 0 0 0 0 0 0 1214 Russian turnip, leaf beet (mangold), feeding root crops, hay, alfalfa, clover, sainfoin, fodder kale, lupines, vetches and similar forage products, whether or not in the form of pellets 5 0 0 0 0 0 0 0 0 0 0 0 1301 Natural untreated lac; natural gums, resins, gummy-resins and gums (e.g. balsams) 5 0 0 0 0 0 0 0 0 0 0 0 1302 Plant extracts and juices; pectic substances, pectinates and pectate; agar-agar and other mucilages and thickeners, whether or not modified 5 0 0 0 0 0 0 0 0 0 0 0 1401 Vegetable materials used for twinning (e.g. bamboo, rattan, reed, rush, osier, raffia, clear, blanched or coloured cereal straw and lime bast) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1404 20 – cotton lint 5 0 0 0 0 0 0 0 0 0 0 0 1404 90 000 – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1501 10 100 – – for industrial purposes other than human consumption products manufacturing 10 0 0 0 0 0 0 0 0 0 0 0 1501 10 900 – – other 15 0 0 0 0 0 0 0 0 0 0 0 1501 20 100 – – for industrial purposes other than human consumption products manufacturing 10 0 0 0 0 0 0 0 0 0 0 0 1501 20 900 – – other 15 0 0 0 0 0 0 0 0 0 0 0 1501 90 – other 15 0 0 0 0 0 0 0 0 0 0 0 1502 10 100 – – for industrial purposes other than human consumption products manufacturing 5 0 0 0 0 0 0 0 0 0 0 0 35 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 1502 10 900 – – other 15 0 0 0 0 0 0 0 0 0 0 0 1502 90 100 – – for industrial purposes other than human consumption products manufacturing 5 0 0 0 0 0 0 0 0 0 0 0 1502 90 900 – – other 15 0 0 0 0 0 0 0 0 0 0 0 1503 00 110 – – for industrial purposes 10 0 0 0 0 0 0 0 0 0 0 0 1503 00 190 – – other 15 0 0 0 0 0 0 0 0 0 0 0 1503 00 300 – animal oil for industrial purposes other than human consumption products manufacturing 15 0 0 0 0 0 0 0 0 0 0 0 1503 00 900 – other 15 0 0 0 0 0 0 0 0 0 0 0 1504 10 – fats of fish liver and fractions thereof 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1504 20 – fats and oils of fish and fractions thereof other than of fish liver 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1504 30 – fats and oils of marine mammals and fractions thereof 15 0 0 0 0 0 0 0 0 0 0 0 1505 00 Natural grease and fatty substances derived therefrom (inc.

lanolin) 5 0 0 0 0 0 0 0 0 0 0 0 1506 Other animal fats, oils and fractions thereof, whether or not refined, but not chemically modified 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1507 10 100 – – for engineering or industrial purposes other than human consumption products manufacturing 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1507 10 900 1 – – – in immediate packaging, net volume of 10 litres or less 15, but not less than 0,12 euro for 1 kg 13,6, but not less than 0,109 euro for 1 kg 12,3, but not less than 0,098 euro for 1 kg 10,9, but not less than 0,087 euro for 1 kg 9,5, but not less than 0,076 euro for 1 kg 8,2, but not less than 0,065 euro for 1 kg 6,8, but not less than 0,055 euro for 1 kg 5,5, but not less than 0,044 euro for 1 kg 4,1, but not less than 0,033 euro for 1 kg 2,7, but not less than 0,022 euro for 1 kg 1,4, but not less than 0,011 euro for 1 kg 0 1507 10 900 9 – – – other 15, but not less than 0,09 euro for 1 kg 13,6, but not less than 0,082 euro for 1 kg 12,3, but not less than 0,074 euro for 1 kg 10,9, but not less than 0,065 euro for 1 kg 9,5, but not less than 0,057 euro for 1 kg 8,2, but not less than 0,049 euro for 1 kg 6,8, but not less than 0,041 euro for 1 kg 5,5, but not less than 0,033 euro for 1 kg 4,1, but not less than 0,025 euro for 1 kg 2,7, but not less than 0,016 euro for 1 kg 1,4, but not less than 0,008 euro for 1 kg 0 1507 90 100 – – for engineering or industrial purposes other than human consumption products manufacturing 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1507 90 900 1 – – – in immediate packaging, net volume of 10 litres or less 15, but not less than 0,1 euro for 1 kg 13,6, but not less than 0,091 euro for 1 kg 12,3, but not less than 0,082 euro for 1 kg 10,9, but not less than 0,073 euro for 1 kg 9,5, but not less than 0,064 euro for 1 kg 8,2, but not less than 0,055 euro for 1 kg 6,8, but not less than 0,045 euro for 1 kg 5,5, but not less than 0,036 euro for 1 kg 4,1, but not less than 0,027 euro for 1 kg 2,7, but not less than 0,018 euro for 1 kg 1,4, but not less than 0,009 euro for 1 kg 0 1507 90 900 9 – – – other 15, but not less than 0,09 euro for 1 kg 13,6, but not less than 0,818 euro for 1 kg 12,3, but not less than 0,736 euro for 1 kg 10,9, but not less than 0,655 euro for 1 kg 9,5, but not less than 0,573 euro for 1 kg 8,2, but not less than 0,491 euro for 1 kg 6,8, but not less than 0,409 euro for 1 kg 5,5, but not less than 0,327 euro for 1 kg 4,1, but not less than 0,245 euro for 1 kg 2,7, but not less than 0,164 euro for 1 kg 1,4, but not less than 0,082 euro for 1 kg 0 1508 Peanut oil and fractions thereof, whether or not refined, but not chemically modified 5 0 0 0 0 0 0 0 0 0 0 0 1509 Olive oil and fractions thereof, whether or not refined, but not chemically modified 5 0 0 0 0 0 0 0 0 0 0 0 1510 00 100 – raw oils 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1510 00 900 – other 15 0 0 0 0 0 0 0 0 0 0 0 1511 Palm oil and fractions thereof, whether or not refined, but not chemically modified U U U U U U U U U U U 36 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 1512 11 100 – – – for engineering or industrial purposes other than human consumption products manufacturing 15 0 0 0 0 0 0 0 0 0 0 0 1512 11 910 1 – – – – – in immediate packaging, net volume of 10 litres or less 15, but not less than 0,14 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1512 11 910 9 – – – – – other 15, but not less than 0,1 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1512 11 990 1 – – – – – in immediate packaging, net volume of 10

litres or less 15, but not less than 0,14 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1512 11 990 9 – – – – – other 15, but not less than 0,1 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1512 19 100 – – – for engineering or industrial purposes other than human consumption products manufacturing 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1512 19 900 2 – – – – sunflower oil or fractions thereof in immediate packaging, net volume of 10 litres or less 15, but not less than 0,11 euro for 1 kg 13,6, but not less than 0,1 euro for 1 kg 12,3, but not less than 0,09 euro for 1 kg 10,9, but not less than 0,08 euro for 1 kg 9,5, but not less than 0,07 euro for 1 kg 8,2, but not less than 0,06 euro for 1 kg 6,8, but not less than 0,05 euro for 1 kg 5,5, but not less than 0,04 euro for 1 kg 4,1, but not less than 0,03 euro for 1 kg 2,7, but not less than 0,02 euro for 1 kg 1,4, but not less than 0,01 euro for 1 kg 0 1512 19 900 3 – – – – safflower oil or fractions thereof in immediate packaging, net volume of 10 litres or less 15, but not less than 0,14 euro for 1 kg 13,6, but not less than 0,127 euro for 1 kg 12,3, but not less than 0,115 euro for 1 kg 10,9, but not less than 0,102 euro for 1 kg 9,5, but not less than 0,089 euro for 1 kg 8,2, but not less than 0,076 euro for 1 kg 6,8, but not less than 0,064 euro for 1 kg 5,5, but not less than 0,051 euro for 1 kg 4,1, but not less than 0,038 euro for 1 kg 2,7, but not less than 0,025 euro for 1 kg 1,4, but not less than 0,013 euro for 1 kg 0 1512 19 900 9 – – – – other 15, but not less than 0,1 euro for 1 kg 13,6, but not less than 0,091 euro for 1 kg 12,3, but not less than 0,082 euro for 1 kg 10,9, but not less than 0,073 euro for 1 kg 9,5, but not less than 0,064 euro for 1 kg 8,2, but not less than 0,055 euro for 1 kg 6,8, but not less than 0,045 euro for 1 kg 5,5, but not less than 0,036 euro for 1 kg 4,1, but not less than 0,027 euro for 1 kg 2,7, but not less than 0,018 euro for 1 kg 1,4, but not less than 0,009 euro for 1 kg 0 1512 21 – – raw oil, whether or not treated from gossypol 15 0 0 0 0 0 0 0 0 0 0 0 1512 29 – – other 15 0 0 0 0 0 0 0 0 0 0 0 1513 11 – – raw oil U U U U U U U U U U U 1513 19 – – other U U U U U U U U U U U 1513 21 100 – – – for engineering or industrial purposes other than human consumption products manufacturing 0 0 0 0 0 0 0 0 0 0 0 0 1513 21 300 – – – – in immediate packaging, net weight of up to 1 kg U U U U U U U U U U U 1513 21 900 2 – – – – – in immediate packaging, net volume of 19,000 kg or less U U U U U U U U U U U 1513 21 900 8 – – – – – other 0 0 0 0 0 0 0 0 0 0 0 0 1513 29 110 – – – – in immediate packaging, net weight of up to 1 kg U U U U U U U U U U U 1513 29 190 2 – – – – – in immediate packaging, net volume of 19,000 kg or less U U U U U U U U U U U 1513 29 190 8 – – – – – other 0 0 0 0 0 0 0 0 0 0 0 0 1513 29 300 – – – – for engineering or industrial purposes other than human consumption products manufacturing 0 0 0 0 0 0 0 0 0 0 0 0 1513 29 500 – – – – – in immediate packaging, net volume of 1 litres or less U U U U U U U U U U U 1513 29 900 2 – – – – – in immediate packaging, net volume of 19,000 kg or less U U U U U U U U U U U 37 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 1513 29 900 8 – – – – – – other 0 0 0 0 0 0 0 0 0 0 0 0 1514 Rape (of rape or colza) or mustard oil and fractions thereof, whether or not refined, but not chemically modified U U U U U U U U U U U 1515 Other non-volatile vegetable fats, oils (inc.

jojoba oil) and fractions thereof, whether or not refined, but not chemically modified 5 0 0 0 0 0 0 0 0 0 0 0 1516 Animal or vegetable fats and oils and fractions thereof, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further treated U U U U U U U U U U U 1517 Margarine; edible blends or finished products of animal or vegetable fats or oils or of fractions of different fats or oils of this group other than other edible fats or oils or fractions thereof of the heading 15.16 U U U U U U U U U U U 1518 00 100 – linoxyn 15, but not less than 0,12 euro for 1 kg 13,6, but not less than 0,109 euro for 1 kg 12,3, but not less than 0,098 euro for 1 kg 10,9, but not less than 0,087 euro for 1 kg 9,5, but not less than 0,076 euro for 1 kg 8,2, but not less than 0,065 euro for 1 kg 6,8, but not less than 0,055 euro for 1 kg 5,5, but not less than 0,044 euro for 1 kg 4,1, but not less than 0,033 euro for 1 kg 2,7, but not less than 0,022 euro for 1 kg 1,4, but not less than 0,011 euro for 1 kg 0 1518 00 310 – – raw 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1518 00 390 – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1518 00 910 – – animal or vegetable fats and oils and fractions thereof, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heating in vacuum or in inert gas or otherwise chemically modified, other than products of the heading 15.16 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1518 00 950 – – – inedible blends or finished products of animal or vegetable fats or oils and fractions thereof 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1518 00 990 – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1520 Crude glycerine; sweet water and glycerine lye 5 0 0 0 0 0 0 0 0 0 0 0 1521 Plant wax (exc.

triacylglycerol), bee-wax, wax of other insects and spermacet, whether or not coloured, refined 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1522 00 Sod oil; residues from the treatment of fatty substances or waxes of plant ans animal origin 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1601 00 Sausages and similar products made of meat, meat by-product or blood; finished products made of them U U U U U U U U U U U 1602 10 001 – – for child nutrition 0 0 0 0 0 0 0 0 0 0 0 0 1602 10 009 – – other U U U U U U U U U U U 1602 20 100 – – of goose and duck liver 25, but not less than 0,4 euro for 1 kg 22,7, but not less than 0,364 euro for 1 kg 20,5, but not less than 0,327 euro for 1 kg 18,2, but not less than 0,291 euro for 1 kg 15,9, but not less than 0,255 euro for 1 kg 13,6, but not less than 0,218 euro for 1 kg 11,4, but not less than 0,182 euro for 1 kg 9,1, but not less than 0,145 euro for 1 kg 6,8, but not less than 0,109 euro for 1 kg 4,5, but not less than 0,073 euro for 1 kg 2,3, but not less than 0,036 euro for 1 kg 0 38 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 1602 20 900 – – other 20, but not less than 0,4 euro for 1 kg 18,2, but not less than 0,364 euro for 1 kg 16,4, but not less than 0,327 euro for 1 kg 14,5, but not less than 0,291 euro for 1 kg 12,7, but not less than 0,255 euro for 1 kg 10,9, but not less than 0,218 euro for 1 kg 9,1, but not less than 0,182 euro for 1 kg 7,3, but not less than 0,145 euro for 1 kg 5,5, but not less than 0,109 euro for 1 kg 3,6, but not less than 0,073 euro for 1 kg 1,8, but not less than 0,036 euro for 1 kg 0 1602 31 – – of turkey 25, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1602 32 – – of dung-hill fowl (Gallus domesticus) 25, but not less than 0,4 euro for 1 kg 22,7, but not less than 0,364 euro for 1 kg 20,5, but not less than 0,327 euro for 1 kg 18,2, but not less than 0,291 euro for 1 kg 15,9, but not less than 0,255 euro for 1 kg 13,6, but not less than 0,218 euro for 1 kg 11,4, but not less than 0,182 euro for 1 kg 9,1, but not less than 0,145 euro for 1 kg 6,8, but not less than 0,109 euro for 1 kg 4,5, but not less than 0,073 euro for 1 kg 2,3, but not less than 0,036 euro for 1 kg 0 1602 39 210 – – – – raw 25, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1602 39 290 – – – – other 25, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1602 39 400 – – – containing 25 wt% or more, but less than 57 wt% of poultry or by-products 25, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1602 39 800 – – – other 20, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1602 41 – – hams and cuts thereof 20, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1602 42 – – shoulder and cuts thereof 20, but not less than 0,4 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1602 49 110 – – – – – chumps (exc. neck) and cuts thereof, inc. blends of chumps and hams 25, but not less than 0,4 euro for 1 kg 22,7, but not less than 0,364 euro for 1 kg 20,5, but not less than 0,327 euro for 1 kg 18,2, but not less than 0,291 euro for 1 kg 15,9, but not less than 0,255 euro for 1 kg 13,6, but not less than 0,218 euro for 1 kg 11,4, but not less than 0,182 euro for 1 kg 9,1, but not less than 0,145 euro for 1 kg 6,8, but not less than 0,109 euro for 1 kg 4,5, but not less than 0,073 euro for 1 kg 2,3, but not less than 0,036 euro for 1 kg 0 1602 49 130 – – – – – chumps and cuts thereof, inc.

blends of necks and shoulders 25, but not less than 0,4 euro for 1 kg 22,7, but not less than 0,364 euro for 1 kg 20,5, but not less than 0,327 euro for 1 kg 18,2, but not less than 0,291 euro for 1 kg 15,9, but not less than 0,255 euro for 1 kg 13,6, but not less than 0,218 euro for 1 kg 11,4, but not less than 0,182 euro for 1 kg 9,1, but not less than 0,145 euro for 1 kg 6,8, but not less than 0,109 euro for 1 kg 4,5, but not less than 0,073 euro for 1 kg 2,3, but not less than 0,036 euro for 1 kg 0 1602 49 150 – – – – – other blends containing hams, shoulders, chumps or necks and cuts thereof 25, but not less than 0,4 euro for 1 kg 22,7, but not less than 0,364 euro for 1 kg 20,5, but not less than 0,327 euro for 1 kg 18,2, but not less than 0,291 euro for 1 kg 15,9, but not less than 0,255 euro for 1 kg 13,6, but not less than 0,218 euro for 1 kg 11,4, but not less than 0,182 euro for 1 kg 9,1, but not less than 0,145 euro for 1 kg 6,8, but not less than 0,109 euro for 1 kg 4,5, but not less than 0,073 euro for 1 kg 2,3, but not less than 0,036 euro for 1 kg 0 1602 49 190 – – – – – other 20, but not less than 0,4 euro for 1 kg 18,2, but not less than 0,364 euro for 1 kg 16,4, but not less than 0,327 euro for 1 kg 14,5, but not less than 0,291 euro for 1 kg 12,7, but not less than 0,255 euro for 1 kg 10,9, but not less than 0,218 euro for 1 kg 9,1, but not less than 0,182 euro for 1 kg 7,3, but not less than 0,145 euro for 1 kg 5,5, but not less than 0,109 euro for 1 kg 3,6, but not less than 0,073 euro for 1 kg 1,8, but not less than 0,036 euro for 1 kg 0 1602 49 300 – – – containing 40 wt% or more, but not exceeding 80 wt% of meat or meat by- products of any kind (inc. fats of any kind or origin) 20, but not less than 0,4 euro for 1 kg 18,2, but not less than 0,364 euro for 1 kg 16,4, but not less than 0,327 euro for 1 kg 14,5, but not less than 0,291 euro for 1 kg 12,7, but not less than 0,255 euro for 1 kg 10,9, but not less than 0,218 euro for 1 kg 9,1, but not less than 0,182 euro for 1 kg 7,3, but not less than 0,145 euro for 1 kg 5,5, but not less than 0,109 euro for 1 kg 3,6, but not less than 0,073 euro for 1 kg 1,8, but not less than 0,036 euro for 1 kg 0 1602 49 500 – – – containing up to 40 wt% of meat or meat by-products of any kind (inc.

fats of any kind or origin) 25, but not less than 0,4 euro for 1 kg 22,7, but not less than 0,364 euro for 1 kg 20,5, but not less than 0,327 euro for 1 kg 18,2, but not less than 0,291 euro for 1 kg 15,9, but not less than 0,255 euro for 1 kg 13,6, but not less than 0,218 euro for 1 kg 11,4, but not less than 0,182 euro for 1 kg 9,1, but not less than 0,145 euro for 1 kg 6,8, but not less than 0,109 euro for 1 kg 4,5, but not less than 0,073 euro for 1 kg 2,3, but not less than 0,036 euro for 1 kg 0 39 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 1602 49 900 – – – other 25, but not less than 0,4 euro for 1 kg 22,7, but not less than 0,364 euro for 1 kg 20,5, but not less than 0,327 euro for 1 kg 18,2, but not less than 0,291 euro for 1 kg 15,9, but not less than 0,255 euro for 1 kg 13,6, but not less than 0,218 euro for 1 kg 11,4, but not less than 0,182 euro for 1 kg 9,1, but not less than 0,145 euro for 1 kg 6,8, but not less than 0,109 euro for 1 kg 4,5, but not less than 0,073 euro for 1 kg 2,3, but not less than 0,036 euro for 1 kg 0 1602 50 – meat of bovine animals 25, but not less than 0,4 euro for 1 kg 22,7, but not less than 0,364 euro for 1 kg 20,5, but not less than 0,327 euro for 1 kg 18,2, but not less than 0,291 euro for 1 kg 15,9, but not less than 0,255 euro for 1 kg 13,6, but not less than 0,218 euro for 1 kg 11,4, but not less than 0,182 euro for 1 kg 9,1, but not less than 0,145 euro for 1 kg 6,8, but not less than 0,109 euro for 1 kg 4,5, but not less than 0,073 euro for 1 kg 2,3, but not less than 0,036 euro for 1 kg 0 1602 90 – other, inc.

finished products of blood of any animal 25, but not less than 0,4 euro for 1 kg 22,7, but not less than 0,364 euro for 1 kg 20,5, but not less than 0,327 euro for 1 kg 18,2, but not less than 0,291 euro for 1 kg 15,9, but not less than 0,255 euro for 1 kg 13,6, but not less than 0,218 euro for 1 kg 11,4, but not less than 0,182 euro for 1 kg 9,1, but not less than 0,145 euro for 1 kg 6,8, but not less than 0,109 euro for 1 kg 4,5, but not less than 0,073 euro for 1 kg 2,3, but not less than 0,036 euro for 1 kg 0 1603 00 Extracts and juices of meat, fish or crustaceans, molluscan shellfish or other aquatic invertebrates 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 11 – – salmon 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 1604 12 – – herring 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 13 110 – – – – in olive oil 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 13 190 – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 13 900 – – – other 15 0 0 0 0 0 0 0 0 0 0 0 1604 14 110 – – – – in vegetable oil 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 14 160 – – – – – fillet known as "cords or balyk" 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 14 180 – – – – – other 15 0 0 0 0 0 0 0 0 0 0 0 1604 14 900 – – – pelamyd (Sarda spp.) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 15 – – mackerel 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 16 – – anchovies 15 0 0 0 0 0 0 0 0 0 0 0 1604 17 – – eel 15 0 0 0 0 0 0 0 0 0 0 0 1604 19 100 – – – salmonidae, other than salmon 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 19 310 – – – – fillet known as "cords or balyk" 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 19 390 – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 19 500 – – – fish of the species Orcynopsis unicolor 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 19 910 – – – – fillet, raw, in dough or tempura, whether or not preliminary fried in oil, frozen 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 19 920 – – – – – cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 19 930 – – – – – green cod (Pollachius virens) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 19 940 – – – – – horse mackerel (Merluccius spp.) and hake (Urophycis spp.) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 19 950 – – – – – walleye pollack (Theragra chalcogramma) and coalfish (Pollachius pollachius) 15 0 0 0 0 0 0 0 0 0 0 0 1604 19 971 – – – – – – sturgeon 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 19 979 – – – – – – other 15 0 0 0 0 0 0 0 0 0 0 0 1604 20 050 – – finished products of surimi 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 20 100 – – – of salmon 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 20 300 – – – of salmonidae, other than salmon 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 20 400 – – – of anchovies 15 0 0 0 0 0 0 0 0 0 0 0 40 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 1604 20 500 – – – of sardine, pelamyd, mackerel of Scomber scombrus and Scomber japonicus, fish of Orcyn

opsis unicolor 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 20 700 – – – of tuna, skipjack or striped bonito or other fish of Euthynnus 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 20 901 – – – – of sturgeon 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1604 20 909 – – – – of other fish 15 0 0 0 0 0 0 0 0 0 0 0 1604 31 – – sturgeon caviare 20, but not less than 22 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1604 32 00 – – sturgeon caviare substitutes 20, but not less than 11 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1605 10 – crabs 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 1605 21 – – in non-sealed packaging 20, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1605 29 – – other 20, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1605 30 – lobsters 20, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1605 40 – other crustaceans 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 1605 51 – – oysters 15 0 0 0 0 0 0 0 0 0 0 0 1605 52 – – scallops, inc. queen scallops 15 0 0 0 0 0 0 0 0 0 0 0 1605 53 – – mussels 15 0 0 0 0 0 0 0 0 0 0 0 1605 54 – – cuttlefish and squids 15 0 0 0 0 0 0 0 0 0 0 0 1605 55 – – octopuses 15 0 0 0 0 0 0 0 0 0 0 0 1605 56 – – clams, cockles and arkshells 15 0 0 0 0 0 0 0 0 0 0 0 1605 57 – – abalone 15 0 0 0 0 0 0 0 0 0 0 0 1605 58 – – sea snails, excluding Liparus 15 0 0 0 0 0 0 0 0 0 0 0 1605 59 – – other 15 0 0 0 0 0 0 0 0 0 0 0 1605 61 – – sea cucumbers 15 0 0 0 0 0 0 0 0 0 0 0 1605 62 – – sea urchins 15 0 0 0 0 0 0 0 0 0 0 0 1605 63 – – jellyfishes 15 0 0 0 0 0 0 0 0 0 0 0 1605 69 – – other 15 0 0 0 0 0 0 0 0 0 0 0 1701 Cane or beet-root sugar and chemically pure sucrose, in solid form U U U U U U U U U U U 1702 11 – – containing 99 wt% or more of lactose expressed as anhydrous lactose and calculated as dry matter U U U U U U U U U U U 1702 19 – – other U U U U U U U U U U U 1702 20 – sugar and maple syrup U U U U U U U U U U U 1702 30 – glucose and glucose syrup not containing fructose or containing up to 20 wt% of dry fructose U U U U U U U U U U U 41 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 1702 40 – glucose and glucose syrup containing not less than 20 wt%, but not exceeding 50 wt% of dry fructose, excluding invert sugar U U U U U U U U U U U 1702 50 – chemically pure fructose 5 0 0 0 0 0 0 0 0 0 0 0 1702 60 – other fructose and fructose syrup containing over 50 wt% of dry fructose, excluding invert sugar U U U U U U U U U U U 1702 90 – other, incl. invert sugar and other sugars and sugar syrups containing 50 wt. of dry fructose U U U U U U U U U U U 1703 Molasses from the extraction or refining of sugar U U U U U U U U U U U 1704 Confectionery products made of sugar (inc.

white chocolate) not containing cocoa U U U U U U U U U U U 1801 Cocoa beans, whole or broken, raw or roasted 0 0 0 0 0 0 0 0 0 0 0 0 1802 Cocoa shells, husks, skins and other cocoa wastes 5 0 0 0 0 0 0 0 0 0 0 0 1803 Cocoa paste, whether or not defatted 5 0 0 0 0 0 0 0 0 0 0 0 1804 Cocoa butter, fat and oil 5 0 0 0 0 0 0 0 0 0 0 0 1805 Cocoa powder, not containing added sugar or other sweetening substances 5 0 0 0 0 0 0 0 0 0 0 0 1806 10 150 – – not containing sucrose or containing up to 5 wt% of sucrose (inc. invert sugar expressed as sucrose) or isoglucose expressed as sucrose 5 0 0 0 0 0 0 0 0 0 0 0 1806 10 200 – – containing 5 wt% or more, but not exceeding 65 wt% of sucrose (inc. invert sugar expressed as sucrose) or isoglucose expressed as sucrose 0,23 euro for 1 kg 0,192 euro for 1 kg 0,153 euro for 1 kg 0,115 euro for 1 kg 0,077 euro for 1 kg 0,038 euro for 1 kg 0 0 0 0 0 0 1806 10 300 – – containing 65 wt% or more, but not exceeding 80 wt% of sucrose (inc. invert sugar expressed as sucrose) or isoglucose expressed as sucrose 0,23 euro for 1 kg 0,192 euro for 1 kg 0,153 euro for 1 kg 0,115 euro for 1 kg 0,077 euro for 1 kg 0,038 euro for 1 kg 0 0 0 0 0 0 1806 10 900 – – containing 80 wt% or more of sucrose (inc.

invert sugar expressed as sucrose) or isoglucose expressed as sucrose 0,23 euro for 1 kg 0,192 euro for 1 kg 0,153 euro for 1 kg 0,115 euro for 1 kg 0,077 euro for 1 kg 0,038 euro for 1 kg 0 0 0 0 0 0 1806 20 100 – – containing 31 wt% or more of cocoa butter or containing totally 31 wt% or more of cocoa butter and milk fat 5 0 0 0 0 0 0 0 0 0 0 0 1806 20 300 – – containing totally 25 wt% or more, but not exceeding 31 wt% of cocoa butter and milk fat 5 0 0 0 0 0 0 0 0 0 0 0 1806 20 500 – – – containing 18 wt% or more of cocoa butter 5 0 0 0 0 0 0 0 0 0 0 0 1806 20 700 – – – chocolate milk crumb 5 0 0 0 0 0 0 0 0 0 0 0 1806 20 800 – – – chocolate glaze 5 0 0 0 0 0 0 0 0 0 0 0 1806 20 950 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 1806 31 – – filled 0,6 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1806 32 – – unfilled U U U U U U U U U U U 42 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 1806 90 – other U U U U U U U U U U U 1901 10 – baby food, packaged for retail sale 5 0 0 0 0 0 0 0 0 0 0 0 1901 20 – blends and dough for bakery and flour confectionery products of the heading 19.05 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1901 90 – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1902 11 – – containing eggs 15, but not less than 0,06 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1902 19 100 – – – not containing soft wheat flour of fine or coarse grinding 15, but not less than 0,06 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1902 19 900 – – – other 15, but not less than 0,06 euro for 1 kg 13,6, but not less than 0,055 euro for 1 kg 12,3, but not less than 0,049 euro for 1 kg 10,9, but not less than 0,044 euro for 1 kg 9,5, but not less than 0,038 euro for 1 kg 8,2, but not less than 0,033 euro for 1 kg 6,8, but not less than 0,027 euro for 1 kg 5,5, but not less than 0,022 euro for 1 kg 4,1, but not less than 0,016 euro for 1 kg 2,7, but not less than 0,011 euro for 1 kg 1,4, but not less than 0,005 euro for 1 kg 0 1902 20 – pasta with stuffing, whether or not cooked or otherwise prepared 15, but not less than 0,06 euro for 1 kg 13,6, but not less than 0,055 euro for 1 kg 12,3, but not less than 0,049 euro for 1 kg 10,9, but not less than 0,044 euro for 1 kg 9,5, but not less than 0,038 euro for 1 kg 8,2, but not less than 0,033 euro for 1 kg 6,8, but not less than 0,027 euro for 1 kg 5,5, but not less than 0,022 euro for 1 kg 4,1, but not less than 0,016 euro for 1 kg 2,7, but not less than 0,011 euro for 1 kg 1,4, but not less than 0,005 euro for 1 kg 0 1902 30 100 – – dried 15, but not less than 0,06 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1902 30 900 – – other 15, but not less than 0,06 euro for 1 kg 13,6, but not less than 0,055 euro for 1 kg 12,3, but not less than 0,049 euro for 1 kg 10,9, but not less than 0,044 euro for 1 kg 9,5, but not less than 0,038 euro for 1 kg 8,2, but not less than 0,033 euro for 1 kg 6,8, but not less than 0,027 euro for 1 kg 5,5, but not less than 0,022 euro for 1 kg 4,1, but not less than 0,016 euro for 1 kg 2,7, but not less than 0,011 euro for 1 kg 1,4, but not less than 0,005 euro for 1 kg 0 1902 40 – couscous 15, but not less than 0,06 euro for 1 kg 13,6, but not less than 0,055 euro for 1 kg 12,3, but not less than 0,049 euro for 1 kg 10,9, but not less than 0,044 euro for 1 kg 9,5, but not less than 0,038 euro for 1 kg 8,2, but not less than 0,033 euro for 1 kg 6,8, but not less than 0,027 euro for 1 kg 5,5, but not less than 0,022 euro for 1 kg 4,1, but not less than 0,016 euro for 1 kg 2,7, but not less than 0,011 euro for 1 kg 1,4, but not less than 0,005 eu

ro for 1 kg 0 1903 Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, siftings or in other similar forms 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1904 10 – Prepared food made by swelling or roasting of cereals or cereal products 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1904 20 – Prepared food made of unroasted cereal flakes or of blends of unroasted cereal flakes and roasted cereal flakes or swelled cereals 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1904 30 – Bulgur wheat 15 0 0 0 0 0 0 0 0 0 0 0 1904 90 – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 1905 10 – crispy breads 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 1905 20 – ginger pastries and similar products 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 1905 31 110 – – – – in immediate packaging, net weight of not more than 85 g 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1905 31 190 – – – – other U U U U U U U U U U U 43 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 1905 31 300 – – – –containing 8 wt% or more of milk fats U U U U U U U U U U U 1905 31 910 – – – – – sandwich-like biscuits U U U U U U U U U U U 1905 31 990 – – – – – other U U U U U U U U U U U 1905 32 – – waffles and wafers U U U U U U U U U U U 1905 40 – rusks, toasted bread and similar toasted products 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 1905 90 100 – – matzah 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 1905 90 200 – – wafers, empty cachets suitable for pharmaceutical use, sealing wafers, rice paper and similar products 15, but not less than 0,15 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 1905 90 300 – – – bakery products not containing additives: honey, eggs, cheese or fruits and containing not more than 5 wt% of dry sugar and not more than 5 wt% of fat 15, but not less th

an 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 1905 90 450 – – – biscuits U U U U U U U U U U U 1905 90 550 – – – extruded or extracted products, spicy or salty 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 1905 90 600 – – – – with sweetening additives U U U U U U U U U U U 1905 90 900 – – – – other 15, but not less than 0,13 euro for 1 kg 13,6, but not less than 0,118 euro for 1 kg 12,3, but not less than 0,106 euro for 1 kg 10,9, but not less than 0,095 euro for 1 kg 9,5, but not less than 0,083 euro for 1 kg 8,2, but not less than 0,071 euro for 1 kg 6,8, but not less than 0,059 euro for 1 kg 5,5, but not less than 0,047 euro for 1 kg 4,1, but not less than 0,035 euro for 1 kg 2,7, but not less than 0,024 euro for 1 kg 1,4, but not less than 0,012 euro for 1 kg 0 2001 10 – cucumbers and gherkins U U U U U U U U U U U 2001 90 100 – – mango chutney 15, but not less than 0,075 euro for 1 kg 13,6, but not less than 0,068 euro for 1 kg 12,3, but not less than 0,061 euro for 1 kg 10,9, but not less than 0,055 euro for 1 kg 9,5, but not less than 0,048 euro for 1 kg 8,2, but not less than 0,041 euro for 1 kg 6,8, but not less than 0,034 euro for 1 kg 5,5, but not less than 0,027 euro for 1 kg 4,1, but not less than 0,02 euro for 1 kg 2,7, but not less than 0,014 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 2001 90 200 – – Capsicum fruits other than pod sweet pepper or all spice 15, but not less than 0,075 euro for 1 kg 13,6, but not less than 0,068 euro for 1 kg 12,3, but not less than 0,061 euro for 1 kg 10,9, but not less than 0,055 euro for 1 kg 9,5, but not less than 0,048 euro for 1 kg 8,2, but not less than 0,041 euro for 1 kg 6,8, but not less than 0,034 euro for 1 kg 5,5, but not less than 0,027 euro for 1 kg 4,1, but not less than 0,02 euro for 1 kg 2,7, but not less than 0,014 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 2001 90 300 – – sweet corn (Zea mays var.

saccharata) 15, but not less than 0,075 euro for 1 kg 13,6, but not less than 0,068 euro for 1 kg 12,3, but not less than 0,061 euro for 1 kg 10,9, but not less than 0,055 euro for 1 kg 9,5, but not less than 0,048 euro for 1 kg 8,2, but not less than 0,041 euro for 1 kg 6,8, but not less than 0,034 euro for 1 kg 5,5, but not less than 0,027 euro for 1 kg 4,1, but not less than 0,02 euro for 1 kg 2,7, but not less than 0,014 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 2001 90 400 – – yam, sweet potato or batata and similar edible parts of plants containing over 5wt% of starch 15, but not less than 0,075 euro for 1 kg 13,6, but not less than 0,068 euro for 1 kg 12,3, but not less than 0,061 euro for 1 kg 10,9, but not less than 0,055 euro for 1 kg 9,5, but not less than 0,048 euro for 1 kg 8,2, but not less than 0,041 euro for 1 kg 6,8, but not less than 0,034 euro for 1 kg 5,5, but not less than 0,027 euro for 1 kg 4,1, but not less than 0,02 euro for 1 kg 2,7, but not less than 0,014 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 2001 90 500 – – mushrooms 15, but not less than 0,067 euro for 1 kg 13,6, but not less than 0,055 euro for 1 kg 12,3, but not less than 0,049 euro for 1 kg 10,9, but not less than 0,044 euro for 1 kg 9,5, but not less than 0,038 euro for 1 kg 8,2, but not less than 0,033 euro for 1 kg 6,8, but not less than 0,027 euro for 1 kg 5,5, but not less than 0,022 euro for 1 kg 4,1, but not less than 0,016 euro for 1 kg 2,7, but not less than 0,011 euro for 1 kg 1,4, but not less than 0,005 euro for 1 kg 0 44 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2001 90 600 – – palm heart 15, but not less than 0,075 euro for 1 kg 13,6, but not less than 0,068 euro for 1 kg 12,3, but not less than 0,061 euro for 1 kg 10,9, but not less than 0,055 euro for 1 kg 9,5, but not less than 0,048 euro for 1 kg 8,2, but not less than 0,041 euro for 1 kg 6,8, but not less than 0,034 euro for 1 kg 5,5, but not less than 0,027 euro for 1 kg 4,1, but not less than 0,02 euro for 1 kg 2,7, but not less than 0,014 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 2001 90 650 – – olives and green olives 15, but not less than 0,075 euro for 1 kg 13,6, but not less than 0,068 euro for 1 kg 12,3, but not less than 0,061 euro for 1 kg 10,9, but not less than 0,055 euro for 1 kg 9,5, but not less than 0,048 euro for 1 kg 8,2, but not less than 0,041 euro for 1 kg 6,8, but not less than 0,034 euro for 1 kg 5,5, but not less than 0,027 euro for 1 kg 4,1, but not less than 0,02 euro for 1 kg 2,7, but not less than 0,014 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 2001 90 700 – – sweet pepper 15, but not less than 0,075 euro for 1 kg 13,6, but not less than 0,068 euro for 1 kg 12,3, but not less than 0,061 euro for 1 kg 10,9, but not less than 0,055 euro for 1 kg 9,5, but not less than 0,048 euro for 1 kg 8,2, but not less than 0,041 euro for 1 kg 6,8, but not less than 0,034 euro for 1 kg 5,5, but not less than 0,027 euro for 1 kg 4,1, but not less than 0,02 euro for 1 kg 2,7, but not less than 0,014 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 2001 90 910 – – tropical fruits and nuts 15, but not less than 0,075 euro for 1 kg 13,6, but not less than 0,068 euro for 1 kg 12,3, but not less than 0,061 euro for 1 kg 10,9, but not less than 0,055 euro for 1 kg 9,5, but not less than 0,048 euro for 1 kg 8,2, but not less than 0,041 euro for 1 kg 6,8, but not less than 0,034 euro for 1 kg 5,5, but not less than 0,027 euro for 1 kg 4,1,

but not less than 0,02 euro for 1 kg 2,7, but not less than 0,014 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 2001 90 970 – – other 15, but not less than 0,075 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid U U U U U U U U U U U 2003 Mushrooms and truffles prepared or preserved otherwise than by vinegar or acetic acid 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen other than products of the heading 20.06 U U U U U U U U U U U 2005 10 001 – – for child nutrition 0 0 0 0 0 0 0 0 0 0 0 0 2005 10 009 – – other U U U U U U U U U U U 2005 20 – potato U U U U U U U U U U U 2005 40 – peas (Рisum sativum) U U U U U U U U U U U 2005 51 – – shelled beans U U U U U U U U U U U 2005 59 – – other U U U U U U U U U U U 2005 60 – asparagus U U U U U U U U U U U 2005 70 – olives or green olives U U U U U U U U U U U 2005 80 – sweet corn (Zea mays var. saccharata) U U U U U U U U U U U 2005 91 – – bamboo sprouts 15, but not less than 0,075 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 2005 99 100 – – – Caрsicum fruits other than pod sweet pepper or all spice U U U U U U U U U U U 2005 99 200 – – – capers U U U U U U U U U U U 2005 99 300 – – – artichokes 15, but not less than 0,075 euro for 1 kg 13,6, but not less than 0,068 euro for 1 kg 12,3, but not less than 0,061 euro for 1 kg 10,9, but not less than 0,055 euro for 1 kg 9,5, but not less than 0,048 euro for 1 kg 8,2, but not less than 0,041 euro for 1 kg 6,8, but not less than 0,034 euro for 1 kg 5,5, but not less than 0,027 euro for 1 kg 4,1, but not less than 0,02 euro for 1 kg 2,7, but not less than 0,014 euro for 1 kg 1,4, but not less than 0,007 euro for 1 kg 0 2005 99 400 – – – carrot U U U U U U U U U U U 2005 99 500 – – – vegetable blend U U U U U U U U U U U 2005 99 600 – – – sour cabbage U U U U U U U U U U U 2005 99 900 – – – other U U U U U U U U U U U 45 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2006 00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 10 101 – – – for child nutrition 0 0 0 0 0 0 0 0 0 0 0 0 2007 10 109 – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 10 911 – – – – for child nutrition 0 0 0 0 0 0 0 0 0 0 0 0 2007 10 919 – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 10 991 – – – – for child nutrition 0 0 0 0 0 0 0 0 0 0 0 0 2007 10 999 – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 91 – – citrus 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 99 100 – – – – purée and paste made of Рrunus plums in immediate packaging, net volume over 100 kg, for industrial treatments 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 99 200 – – – – chestnut purée and paste 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 99 310 – – – – – of cherry and black cherry 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 99 330 – – – – – of wild strawberry and strawberry 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 99 350 – – – – – raspberry 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 99 390 – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 99 500 – – – – – with sugar content over 13 wt%, but not exceeding 30 wt% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 99 930 – – – – of tropical fruits and nuts 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7

1.4 0 2007 99 970 1 – – – – – apple puree, inc. compotes 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2007 99 970 2 – – – – – – in immediate packings of a net weight of 40 kg or more 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 2007 99 970 8 – – – – – – others 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 2008 11 100 – – – peanut butter 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 11 910 – – – – over 1 kg 15 0 0 0 0 0 0 0 0 0 0 0 2008 11 960 – – – – – roasted 15 0 0 0 0 0 0 0 0 0 0 0 2008 11 980 – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 19 – – other, inc. blends 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 20 110 – – – – with sugar content over 17 wt% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 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 2008 20 310 – – – – with sugar content over 19 wt% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 20 390 – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 20 510 – – – – with sugar content over 17 wt% 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 2008 20 590 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 2008 20 710 – – – – with sugar content over 19 wt% 10 0 0 0 0 0 0 0 0 0 0 0 2008 20 790 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 2008 20 900 – – – not containing added sugar 15 0 0 0 0 0 0 0 0 0 0 0 2008 30 – citrus 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 40 – pears 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 50 – apricots 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 60 – cherry and black cherry 15 0 0 0 0 0 0 0 0 0 0 0 2008 70 – peaches, inc. nectarines 15 0 0 0 0 0 0 0 0 0 0 0 2008 80 – wild strawberry and strawberry 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 91 – – palm heart 15 0 0 0 0 0 0 0 0 0 0 0 2008 93 110 – – – – – with spirit content up to 11.85 wt% 15 0 0 0 0 0 0 0 0 0 0 0 46 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2008 93 190 – – – – – other 15 0 0 0 0 0 0 0 0 0 0 0 2008 93 210 – – – – – with spirit content up to 11.85 wt% 15 0 0 0 0 0 0 0 0 0 0 0 2008 93 290 – – – – – other 15 0 0 0 0 0 0 0 0 0 0 0 2008 93 910 – – – – containing added sugar, in immediate packaging, net weight over 1 kg 10 0 0 0 0 0 0 0 0 0 0 0 2008 93 930 – – – – containing added sugar, in immediate packaging, net weight of up to 1 kg 10 0 0 0 0 0 0 0 0 0 0 0 2008 93 990 – – – not containing added sugar 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 120 – – – – – – of tropical fruits (inc. blends containing 50wt% or more of tropical fruits and nuts) 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 140 – – – – – – other 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 160 – – – – – – of tropical fruits (inc. blends containing 50wt% or more of tropical fruits and nuts) 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 180 – – – – – – other 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 320 – – – – – – of tropical fruits (inc. blends containing 50wt% or more of tropical fruits and nuts) 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 340 – – – – – – other 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 360 – – – – – – of tropical fruits (inc. blends containing 50wt% or more of tropical fruits and nuts) 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 380 – – – – – – other 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 510 – – – – – – of tropical fruits (inc. blends containing 50wt% or more of tropical fruits and nuts) 10 0 0 0 0 0 0 0 0 0 0 0 2008 97 590 – – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 2008 97 720 – – – – – – – of tropical fruits (inc.

blends containing 50wt% or more of tropical fruits and nuts) 10 0 0 0 0 0 0 0 0 0 0 0 2008 97 740 – – – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 2008 97 760 – – – – – – – of tropical fruits (inc. blends containing 50wt% or more of tropical fruits and nuts) 10 0 0 0 0 0 0 0 0 0 0 0 2008 97 780 – – – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 2008 97 920 – – – – – – of tropical fruits (inc. blends containing 50wt% or more of tropical fruits and nuts) 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 930 – – – – – – other 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 940 – – – – – – of tropical fruits (inc. blends containing 50wt% or more of tropical fruits and nuts) 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 960 – – – – – – other 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 970 – – – – – – of tropical fruits (inc. blends containing 50wt% or more of tropical fruits and nuts) 15 0 0 0 0 0 0 0 0 0 0 0 2008 97 980 – – – – – – other 15 0 0 0 0 0 0 0 0 0 0 0 2008 99 110 – – – – – with spirit content up to 11.85 wt% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 190 – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 47 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2008 99 210 – – – – with sugar content over 13 wt% 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 230 – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 240 – – – – – – – tropical fruits 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 280 – – – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 310 – – – – – – – tropical fruits 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 340 – – – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 360 – – – – – – – tropical fruits 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 370 – – – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 380 – – – – – – – tropical fruits 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 400 – – – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 410 – – – – – ginger 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 430 – – – – – grapes 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 450 – – – – – Рrunus plums 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 480 – – – – – tropical fruits 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 2008 99 490 – – – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 2008 99 510 – – – – – ginger 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 630 – – – – – tropical fruits 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 2008 99 670 1 – – – – – – grapes 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 670 2 – – – – – – Рrunus plums 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 670 8 – – – – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 2008 99 720 – – – – – – 5 kg or more 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 780 – – – – – – up to 5 kg 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 850 – – – – – corn other than sweet corn (Zea mays var.

saccharata) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 910 – – – – – yam, sweet potato or batata and similar edible parts of plants containing over 5wt% of starch 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2008 99 990 – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2009 11 110 – – – – price not exceeding 30 Euros for net weight of 100 kg 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 11 190 2 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 11 190 3 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 11 190 8 – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 11 910 – – – – price not exceeding 30 Euros for net weight of 100 kg and containing over 30 wt% of added sugar 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 11 990 1 – – – – – concentrated, of the Brix value exceeding 20, in barrels, tanks, flexi-tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 48 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2009 11 990 3 – – – – – concentrated, of the Brix value up to 20, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 11 990 8 – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 12 000 1 – – – in packages of up to 0.35 l volume, for child nutrition 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1

l 1,4, but not less than 0,006 euro for 1 l 0 2009 12 000 2 – – – – concentrated, in barrels, tanks, flexi- tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 12 000 8 – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 19 110 – – – – price not exceeding 30 Euros for net weight of 100 kg 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 19 190 2 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 19 190 3 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 19 190 8 – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 19 910 – – – – price not exceeding 30 Euros for net weight of 100 kg and containing over 30 wt% of added sugar 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 19 980 1 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 19 980 9 – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 21 000 1 – – – concentrated, in barrels, tanks, flexi- tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 21 000 9 – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 29 110 – – – – price not exceeding 30 Euros for net weight of 100 kg 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but

not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 49 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2009 29 190 2 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 29 190 3 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 29 190 8 – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 29 910 – – – – price not exceeding 30 Euros for net weight of 100 kg and containing over 30 wt% of added sugar 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 29 990 1 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 29 990 9 – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 31 110 – – – containing added sugar 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 31 190 – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 31 510 1 – – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 31 510 9 – – – – – – other 15, but not less than 0,07 euro fo

r 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 31 590 1 – – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 31 590 9 – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 31 910 1 – – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 31 910 9 – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 31 990 1 – – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 50 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2009 31 990 9 – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 39 110 – – – – price not exceeding 30 Euros for net weight of 100 kg 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 39 190 2 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 39 190 3 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 39 190 8 – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but

not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 39 310 1 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 39 310 9 – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 39 390 1 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 39 390 9 – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 39 510 – – – – – – with sugar content over 30 wt% 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 39 550 – – – – – – with sugar content up to 30 wt% 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 39 590 – – – – – – not containing added sugar 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 39 910 – – – – – – with sugar content over 30 wt% 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 39 950 – – – – – – with sugar content up to 30 wt% 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for

1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 39 990 – – – – – – not containing added sugar 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 51 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2009 41 – – of the Brix value up to 20 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 49 110 – – – – price not exceeding 30 Euros for net weight of 100 kg 14, but not less than 0,065 euro for 1 l 12,7, but not less than 0,055 euro for 1 l 11,5, but not less than 0,049 euro for 1 l 10,2, but not less than 0,044 euro for 1 l 8,9, but not less than 0,038 euro for 1 l 7,6, but not less than 0,033 euro for 1 l 6,4, but not less than 0,027 euro for 1 l 5,1, but not less than 0,022 euro for 1 l 3,8, but not less than 0,016 euro for 1 l 2,5, but not less than 0,011 euro for 1 l 1,3, but not less than 0,005 euro for 1 l 0 2009 49 190 2 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 49 190 3 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 49 190 8 – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 49 300 – – – – price exceeding 30 Euros for net weight of 100 kg and containing added sugar 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 49 910 – – – – – with sugar content over 30 wt% 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but

not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 49 930 – – – – – with sugar content up to 30 wt% 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 49 990 1 – – – – – concentrated, price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 49 990 9 – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 50 100 – – containing added sugar 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 50 900 2 – – – concentrated, of the Brix value not less than 17, but not exceeding 67; price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 10, but not less than 0,05 euro for 1 l 8,3, but not less than 0,042 euro for 1 l 6,7, but not less than 0,033 euro for 1 l 5, but not less than 0,025 euro for 1 l 3,3, but not less than 0,017 euro for 1 l 1,7, but not less than 0,008 euro for 1 l 0 0 0 0 0 0 2009 50 900 3 – – – concentrated, of the Brix value not less than 17, but not exceeding 67; price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of not more than 40 kg 10, but not less than 0,05 euro for 1 l 8,3, but not less than 0,042 euro for 1 l 6,7, but not less than 0,033 euro for 1 l 5, but not less than 0,025 euro for 1 l 3,3, but not less than 0,017 euro for 1 l 1,7, but not less than 0,008 euro for 1 l 0 0 0 0 0 0 52 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2009 50 900 8 – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 61 100 2 – – – in packages of up to 0.35 litres volume, for

child nutrition 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 61 100 3 – – – concentrated, of the Brix value over 26, price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 61 100 4 – – – concentrated, of the Brix value up to 26, price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 61 100 7 – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 61 900 – – – – price not exceeding 18 Euros for net weight of 100 kg 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 69 110 – – – – price not exceeding 22 Euros for net weight of 100 kg 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 69 190 – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 69 510 1 – – – – – – price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi- tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 69 510 9 – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 69 590 – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 69 710 – – – – – – concentrated 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 69 790 – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 69 900 – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 71 200 – – containing added sugar 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 71 990 1 – – – – concentrated, price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 10, but not less than 0,05 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 53 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2009 71 990 9 – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 79 110 – – – – price not exceeding 22 Euros for net weight of 100 kg 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 79 190 2 – – – – – concentrated, price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 10, but not less than 0,05 euro for 1 l 8,3, but not less than 0,042 euro for 1 l 6,7, but not less than 0,033 euro for 1 l 5, but not less than 0,025 euro for 1 l 3,3, but not less than 0,017 euro for 1 l 1,7, but not less than 0,008 euro for 1 l 0 0 0 0 0 0 2009 79 190 3 – – – – – concentrated, price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2009 79 190 8 – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,02

5 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 79 300 1 – – – – – concentrated, price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of not less than 40 kg 10, but not less than 0,05 euro for 1 l 8,3, but not less than 0,042 euro for 1 l 6,7, but not less than 0,033 euro for 1 l 5, but not less than 0,025 euro for 1 l 3,3, but not less than 0,017 euro for 1 l 1,7, but not less than 0,008 euro for 1 l 0 0 0 0 0 0 2009 79 300 9 – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 79 910 – – – – – with sugar content over 30 wt% 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 79 930 – – – – – with sugar content up to 30 wt% 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 79 990 1 – – – – – concentrated, price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 10, but not less than 0,05 euro for 1 l 8,3, but not less than 0,042 euro for 1 l 6,7, but not less than 0,033 euro for 1 l 5, but not less than 0,025 euro for 1 l 3,3, but not less than 0,017 euro for 1 l 1,7, but not less than 0,008 euro for 1 l 0 0 0 0 0 0 2009 79 990 9 – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 81 110 – – – – price not exceeding 30 Euros for net weight of 100 kg 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 81 190 2 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 81 190 3 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 10, but not less than 0,05 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 81 190 8 – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 54 HS Code Description Base rate EIF 2016 2017 2018 2019 2020

2021 2022 2023 2024 2025 and subsequent years 2009 81 310 1 – – – – – concentrated, of the Brix value exceeding 20, in barrels, tanks, flexi-tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 81 310 3 – – – – – concentrated, of the Brix value up to 20, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 10, but not less than 0,046 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 81 310 8 – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 81 510 – – – – – with sugar content over 30 wt% 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 81 590 – – – – – with sugar content up to 30 wt% 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 81 950 – – – – – – Vaccinium macrocarрon fruit juice 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 81 990 – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 110 – – – – – price not exceeding 22 Euros for net weight of 100 kg 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 190 2 – – – – – – concentrated, price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 89 190 3 – – – – – – concentrated, price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 89 190 8 – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 340 – – – – – – tropical fruits juice 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 350 – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 360 2 – – – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 89 360 3 – – – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 89 360 8 – – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 380 2 – – – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 55 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2009 89 380 3 – – – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 10, but not less than 0,05 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 380 8 – – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 500 – – – – – price exceeding 18 Euros for net weight of 100 kg and containing added sugar 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 610 – – – – – – with sugar content over 30 wt% 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 630 – – – – – – with sugar content up to 30 wt% 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 690 – – – – – – not containing added sugar 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 710 1 – – – – – – – concentrated, of the Brix value exceeding 20, in barrels, tanks, flexi- tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 89 710 3 – – – – – – – concentrated, of the Brix value up to 20, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 89 710 8 – – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 730 1 – – – – – – – concentrated,

of the Brix value exceeding 20, in barrels, tanks, flexi- tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 89 730 3 – – – – – – – concentrated, of the Brix value up to 20, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 89 730 8 – – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 790 1 – – – – – – – concentrated, of the Brix value exceeding 20, in barrels, tanks, flexi- tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 89 790 3 – – – – – – – concentrated, of the Brix value up to 20, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 10, but not less than 0,046 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 790 8 – – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 850 – – – – – – – tropical fruits juice 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 56 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2009 89 860 – – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 880 – – – – – – – tropical fruits juice 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 890 – – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 960 – – – – – – – cherry and black cherry juice 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 970 – – – – – – – tropical fruits juice 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 89 990 – – – – – – – other 15, but not less than 0,07 euro for 1 l 0 0 0 0 0 0 0 0 0 0 0 2009 90 110 – – – – price not exceeding 22 Euros for net weight of 100 kg 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 190 2 – – – – – concentrated, price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 10, but not less than 0,05 euro for 1 l 8,3, but not less than 0,042 euro for 1 l 6,7, but not less than 0,033 euro for 1 l 5, but not less than 0,025 euro for 1 l 3,3, but not less than 0,017 euro for 1 l 1,7, but not less than 0,008 euro for 1 l 0 0 0 0 0 0 2009 90 190 3 – – – – – concentrated, price exceeding 30 Euros for net weight of 100 kg, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 10, but not less than 0,05 euro for 1 l 8,3, but not less than 0,042 euro for 1 l 6,7, but not less than 0,033 euro for 1 l 5, but not less than 0,025 euro for 1 l 3,3, but not less than 0,017 euro for 1 l 1,7, but not less than 0,008 euro for 1 l 0 0 0 0 0 0 2009 90 190 8 – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 210 – – – – price not ex

ceeding 30 Euros for net weight of 100 kg 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 290 2 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of over 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 90 290 3 – – – – – concentrated, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 10, but not less than 0,05 euro for 1 l 8,3, but not less than 0,042 euro for 1 l 6,7, but not less than 0,033 euro for 1 l 5, but not less than 0,025 euro for 1 l 3,3, but not less than 0,017 euro for 1 l 1,7, but not less than 0,008 euro for 1 l 0 0 0 0 0 0 2009 90 290 8 – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 310 – – – – price not exceeding 18 Euros for net weight of 100 kg and containing over 30 wt% of added sugar 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 57 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2009 90 390 – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 410 1 – – – – – – – concentrated, of the Brix value exceeding 20, in barrels, tanks, flexi- tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 90 410 2 – – – – – – – – in packages of up to 0.35 litres volume, for child nutrition 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 410 4 – – – – – – – – – concentrated, of the Brix value up to 20, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 90 410 7 – – – – – –

– – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 490 1 – – – – – – – concentrated, of the Brix value exceeding 20, in barrels, tanks, flexi- tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 90 490 3 – – – – – – – concentrated, of the Brix value up to 20, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 5 0 0 0 0 0 0 0 0 0 0 0 2009 90 490 8 – – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 510 1 – – – – – – – concentrated, of the Brix value exceeding 20, in barrels, tanks, flexi- tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 90 510 2 – – – – – – – – in packages of up to 0.35 litres volume, for child nutrition 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 510 4 – – – – – – – – – concentrated, of the Brix value up to 20, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 10, but not less than 0,05 euro for 1 l 8,3, but not less than 0,042 euro for 1 l 6,7, but not less than 0,033 euro for 1 l 5, but not less than 0,025 euro for 1 l 3,3, but not less than 0,017 euro for 1 l 1,7, but not less than 0,008 euro for 1 l 0 0 0 0 0 0 2009 90 510 7 – – – – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 590 1 – – – – – – – concentrated, of the Brix value exceeding 20, in barrels, tanks, flexi- tanks with holding capacity of not less than 40 kg 0 0 0 0 0 0 0 0 0 0 0 0 2009 90 590 3 – – – – – – – concentrated, of the Brix value up to 20, in barrels, tanks, flexi-tanks with holding capacity of up to 40 kg 10, but not less than 0,05 euro for 1 l 8,3, but not less than 0,042 euro for 1 l 6,7, but not less than 0,033 euro for 1 l 5, but not less than 0,025 euro for 1 l 3,3, but not less than 0,017 euro for 1 l 1,7, but not less than 0,008 euro for 1 l 0 0 0 0 0 0 58 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2

024 2025 and subsequent years 2009 90 590 8 – – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 710 – – – – – – with sugar content over 30 wt% 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 730 – – – – – – with sugar content up to 30 wt% 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 790 – – – – – – not containing added sugar 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 920 – – – – – – – mixtures of tropical fruits juice 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 940 – – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 950 – – – – – – – mixtures of tropical fruits juice 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but no

t less than 0,006 euro for 1 l 0 2009 90 960 – – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 970 – – – – – – – mixtures of tropical fruits juice 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2009 90 980 – – – – – – – other 15, but not less than 0,07 euro for 1 l 13,6, but not less than 0,064 euro for 1 l 12,3, but not less than 0,057 euro for 1 l 10,9, but not less than 0,051 euro for 1 l 9,5, but not less than 0,045 euro for 1 l 8,2, but not less than 0,038 euro for 1 l 6,8, but not less than 0,032 euro for 1 l 5,5, but not less than 0,025 euro for 1 l 4,1, but not less than 0,019 euro for 1 l 2,7, but not less than 0,013 euro for 1 l 1,4, but not less than 0,006 euro for 1 l 0 2101 11 001 1 – – – – – In immediate packaging, net weight of up to 3 kg U U U U U U U U U U U 2101 11 001 2 – – – – – other U U U U U U U U U U U 2101 11 001 3 – – – – – In immediate packaging, net weight of up to 3 kg U U U U U U U U U U U 2101 11 001 4 – – – – – other U U U U U U U U U U U 2101 11 001 5 – – – – – In immediate packaging, net weight of up to 3 kg U U U U U U U U U U U 2101 11 001 6 – – – – – other U U U U U U U U U U U 2101 11 001 7 – – – – – In immediate packaging, net weight of up to 3 kg 10, but not less than 0,5 euro for 1 kg 8,3, but not less than 0,042 euro for 1 kg 6,7, but not less than 0,033 euro for 1 kg 5, but not less than 0,025 euro for 1 kg 3,3, but not less than 0,017 euro for 1 kg 1,7, but not less than 0,008 euro for 1 kg 0 0 0 0 0 0 59 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 2101 11 001 8 – – – – – other 10, but not less than 0,5 euro for 1 kg 8,3, but not less than 0,042 euro for 1 kg 6,7, but not less than 0,033 euro for 1 kg 5, but not less than 0,025 euro for 1 kg 3,3, but not less than 0,017 euro for 1 kg 1,7, but not less than 0,008 euro for 1 kg 0 0 0 0 0 0 2101 11 009 – – – other 10, but not less than 0,5 euro for 1 kg 8,3, but not less than 0,042 euro for 1 kg 6,7, but not less than 0,033 euro for 1 kg 5, but not less than 0,025 euro for 1 kg 3,3, but not less than 0,017 euro for 1 kg 1,7, but not less than 0,008 euro for 1 kg 0 0 0 0 0 0 2101 12 920 1 – – – – In immediate packaging, net weight of up to 3 kg 15 0 0 0 0 0 0 0 0 0 0 0 2101 12 920 9 – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2101 12 980 – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2101 20 200 – – extracts, essences or concentrates 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2101 20 920 – – – based on extracts, essences and concentrates of tea or maté, or Paraguay tea 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 2101 20 980 – – – other U U U U U U U U U U U 2101 30 – roasted chicory and other roasted c