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Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA)

Annex B

1. Annexes 2-A and 2-B are deleted and replaced with the following text:

“Annex 2-A

Tariff Elimination

  1. For the purposes of this Annex including each Party's Schedule to this Annex, Year 1 means the period of time beginning on 21 September 2017 and ending on 31 December 2017. Year 2 shall begin on 1 January 2018 and shall encompass calendar year 2018. Each subsequent tariff reduction shall take effect on January 1 of each subsequent year.
  2. Except as otherwise provided in this Annex, the Parties shall eliminate all customs duties on originating goods, of Chapters 1 through 97 of the Harmonized System that provide for a most-favoured-nation ("MFN") rate of customs duty, imported from the other Party upon the date of entry into force of this Agreement.
  3. For originating goods from the other Party set out in each Party's Schedule to this Annex, the following staging categories apply to the elimination of customs duties by each Party pursuant to Article 2.4:
    1. duties on originating goods provided for in the items in staging category A in a Party's Schedule shall be eliminated on the date this Agreement enters into force;
    2. duties on originating goods provided for in the items in staging category B in a Party's Schedule shall be removed in four equal stages beginning on 21 September 2017, and such goods shall be duty-free, effective 1 January 2020;
    3. duties on originating goods provided for in the items in staging category C in a Party's Schedule shall be removed in six equal stages beginning on 21 September 2017, and such goods shall be duty-free, effective 1 January 2022;
    4. duties on originating goods provided for in the items in staging category D in a Party's Schedule shall be removed in eight equal stages beginning on 21 September 2017, and such goods shall be duty-free, effective 1 January 2024.
    (d.1.) For greater certainty, if the United Kingdom applies a customs duty for the items 1001 11 00, 1001 19 00, high quality common wheat of items ex 1001 99 00, 1002 10 00 and 1002 90 00, at a level and in a manner so that the duty-paid import price for a specified cereal will not be greater than the effective intervention price, or if there is a modification of the current system, the effective support price, increased by 55 per cent as set out in any law or regulation of the United Kingdom that applies such a system which may be adopted on or after the date of entry into force of this Agreement, the United Kingdom shall apply the tariff elimination staging category towards any calculated duty that would be applied, as follows:

    Year Applied Duty
    2021 37.5% of the duty calculated as per the relevant MFN customs tariff law or regulation of the United Kingdom
    2022 25% of the duty calculated as per the relevant MFN customs tariff law or regulation of the United Kingdom
    2023 12.5% of the duty calculated as per the relevant MFN customs tariff law or regulation of the United Kingdom
    2024 and each subsequent year 0% of the duty calculated as per the relevant MFN customs tariff law or regulation of the United Kingdom (duty-free)
    (d.2.) A customs duty applied by the United Kingdom under paragraph (d.1.) shall not exceed the customs duty applied by the European Union under CETA in relation to the same good originating in Canada. If the United Kingdom decides to apply such a customs duty to this good, the United Kingdom shall provide a notice in writing to Canada 30 days before any law or regulation that applies such a duty enters into force.
    1. duties on originating goods provided for in the items in staging category S in a Party's Schedule shall be removed in three equal stages beginning on 21 September 2022, and these goods shall be duty-free, effective 1 January 2024;
    2. the ad valorem component of the customs duties on originating goods provided for in the items in staging category "AV0+EP" in a Party's Schedule shall be eliminated upon the date of entry into force of this Agreement; the tariff elimination shall apply to the ad valorem duty only; the specific duty resulting from the entry price system applicable for these originating goods, which may be introduced by the United Kingdom on or after the date of entry into force of this Agreement, may be applied; this specific duty shall not exceed the relevant specific duty that would result from the base rate set out in the United Kingdom’s Schedule to this Annex. If the United Kingdom applies such a specific duty, the United Kingdom shall provide a notice in writing to Canada 30 days before any law or regulation that applies such a duty enters into force; and
    3. duties on originating goods provided for in the items in staging category E in a Party's Schedule are exempt from tariff elimination.
  1. The base rate for determining the interim staged rate of customs duty for an item shall be the MFN customs duty rate applied on 9 June 2009.
  2. For the purpose of the elimination of customs duties in accordance with Article 2.4, interim staged rates shall be rounded down at least to the nearest tenth of a percentage point or, if the rate of duty is expressed in monetary units, at least to the nearest 0.001 of the official monetary unit of the Party.
  3. For greater certainty, dates that precede the entry into force of this Agreement are for the purposes of calculating interim staged rates of customs duty that shall apply once this Agreement enters into force, and do not provide for retroactive preferential tariffs prior to the entry into force of this Agreement.

Tariff Rate Quotas

  1. For the administration in 2021 of each tariff rate quota established under this Agreement, the Parties shall calculate the volume of that tariff rate quota by discounting the prorated volume corresponding to the period running between January 1 and the date of entry into force of this Agreement. This calculated in-quota quantity shall be made available on the date this Agreement enters into force.

Processed shrimps transitional tariff rate quota

  1.  
    1. Originating goods in the following aggregate quantities and provided for in items with the notation "TQShrimps" in the United Kingdom's Schedule to this Annex and listed in subparagraph (d) shall be duty-free in the years specified below:

      2. Year Aggregate Annual Quantity
      (Metric Tonnes2)
      2021 through to 2023 12,443

      1. The United Kingdom shall:
        1. administer this tariff rate quota on a first-come first-served basis;
        2. administer this tariff rate quota on a calendar year basis with the full in-quota quantity to be made available on January 1 of each year; and
        3. not impose any end-use restriction on the imported good as a condition of the application for or use of this tariff rate quota.
      2. Prepared or preserved shrimps and prawns exported from Canada under Section B of Appendix 1 (Origin Quotas) to Annex 5 (Product Specific Rules of Origin) of the Protocol on rules of origin and origin procedures shall not be imported into the United Kingdom under this tariff rate quota.
      3. Subparagraphs (a) and (b) apply to processed shrimps classified in the following tariff lines: 1605 29 00, 1605 21 90, ex 0306 16 10, ex 0306 17 10, ex 0306 26 10, and ex 0306 27 10, excluding in immediate packings of a net content not exceeding 2 kg.

Frozen cod transitional tariff rate quota

  1.  
    1. Originating goods in the following aggregate quantities and provided for in items with the notation "TQCod" in the United Kingdom's Schedule to this Annex and listed in subparagraph (c) shall be duty-free in the years specified below:

    Year Aggregate Annual Quantity
    (Metric Tonnes3)
    2021 through to 2023 791

    1. The United Kingdom shall:
      1. administer this tariff rate quota on a first-come first-served basis;
      2. administer this tariff rate quota on a calendar year basis with the full in-quota quantity to be made available on January 1 of each year; and
      3. not impose any specific end-use restriction on the imported good as a condition of the application for or use of this tariff rate quota.
    2. This paragraph applies to frozen cod, classified in tariff lines 0304 71 90 and 0304 79 10.

Low and Medium Quality Common Wheat transitional tariff rate quota

  1.  
    1. Originating goods in the following aggregate quantities and provided for in items with the notation "TQCW" in the United Kingdom's Schedule to this Annex and listed in subparagraph (d) shall be duty-free in the years specified below:

    Year Aggregate Annual Quantity
    2021 through to 2023 51,600

    1. The United Kingdom shall administer this tariff rate quota:
      1. on a first-come first-served basis; and
      2. on a calendar year basis with the full in-quota quantity to be made available on January 1 of each year.
    2. The above aggregate duty-free quantities shall include, beginning on the date of entry into force of this Agreement, the quantity allocated to Canada under the United Kingdom’s WTO tariff rate quota for low and medium quality common wheat as reflected in the United Kingdom’s schedule of commitments at the WTO (as attached to G/MA/TAR/RS/570). For greater certainty, the reference to the quantity allocated to Canada applies both before and after certification of the United Kingdom’s schedule of commitments at the WTO. A change to this quantity resulting from the United Kingdom’s action under Article XXVIII of the GATT 1994 shall apply for the purposes of this Agreement from the date on which that change takes effect.
    3. This paragraph applies to common wheat of a quality, other than high quality, classified in tariff line ex 1001 99 00.

Sweetcorn Tariff Rate Quota
  1.  
    1. Originating goods in the following aggregate quantities and provided for in items with the notation "TQSC" in the United Kingdom's Schedule to this Annex and listed in subparagraph (c) shall be duty-free in the years specified below:

    Year Aggregate Annual Quantity
    (Metric Tonnes4)
    2021 3,380
    2022 and each subsequent year  4,056

    1. The United Kingdom shall administer this tariff rate quota:
      1. on a first-come first-served basis; and
      2. on a calendar year basis with the full in-quota quantity to be made available on January 1 of each year.
    2. This paragraph applies to the following tariff lines: 0710 40 00 (only available during the time period leading up to the elimination of duties for such good as per the staging category applicable to this item in the United Kingdom's Schedule to this Annex) and 2005 80 00.

Bison Tariff Rate Quota
  1.  
    1. Originating goods in the following aggregate quantities and provided for in items with the notation "TQB3" in the United Kingdom's Schedule to this Annex and listed in subparagraph (d) shall be duty-free in the years specified below:

    Year Aggregate Annual Quantity
    (Metric Tonnes – Carcass Weight Equivalent)

    2021 and each subsequent year

    232

    1. When calculating quantities imported, the conversion factors specified in paragraph 19 shall be utilized to convert Product Weight to Carcass Weight Equivalent.
    2. The United Kingdom shall administer this tariff rate quota:
      1. on a first-come first-served basis; and
      2. on a calendar year basis with the full in-quota quantity to be made available on January 1 of each year.
    3. This paragraph applies to bison classified in the following tariff lines:
        ex 0201 10 00, ex 0201 20 20, ex 0201 20 30, ex 0201 20 50, ex 0201 20 90, ex 0201 30 00, ex 0202 10 00, ex 0202 20 10, ex 0202 20 30, ex 0202 20 50, ex 0202 20 90, ex 0202 30 10, ex 0202 30 50, ex 0202 30 90, ex 0206 10 95, ex 0206 29 91, ex 0210 20 10, ex 0210 20 90, ex 0210 99 51, ex 0210 99 59.

Fresh or Chilled Beef and Veal Tariff Rate Quota
  1.  
    1. (a) Originating goods in the following aggregate quantities and provided for in items with the notation "TQB1" in the United Kingdom's Schedule to this Annex and listed in subparagraph (e) shall be duty-free in the years specified below:

    Year Aggregate Annual Quantity
    (Metric Tonnes – Carcass Weight Equivalent)
    2021 2,311
    2022 and each subsequent year 2,708

    1. When calculating quantities imported, the conversion factors specified in paragraph 19 shall be utilized to convert Product Weight to Carcass Weight Equivalent.
    2. The United Kingdom shall administer this tariff rate quota:
      1. on a first-come first-served basis; and
      2. on a calendar year basis with the full in-quota quantity to be made available on January 1 of each year.
    3. Notwithstanding subparagraph (c), paragraphs 17 and 18 shall apply to this paragraph.
    4. This paragraph applies to beef and veal classified in the following tariff lines:
      ex 0201 10 00, ex 0201 20 20, ex 0201 20 30, ex 0201 20 50, ex 0201 20 90, ex 0201 30 00 and ex 0206 10 95.

Frozen or Other Beef and Veal Tariff Rate Quota
  1.  
    1. Originating goods in the following aggregate quantities and provided for in items with the notation "TQB2" in the United Kingdom's Schedule to this Annex and listed in subparagraph (e) shall be duty-free in the years specified below:

    Year Aggregate Annual Quantity
    (Metric Tonnes – Carcass Weight Equivalent)
    2021 968
    2022 and each subsequent year 1,161

    1. When calculating quantities imported, the conversion factors specified in paragraph 19 shall be utilized to convert Product Weight to Carcass Weight Equivalent.
    2. The United Kingdom shall administer this tariff rate quota:
      1. on a first-come first-served basis; and
      2. on a calendar year basis with the full in-quota quantity to be made available on January 1 of each year.
    3. Notwithstanding subparagraph (c), paragraphs 17 and 18 shall apply to this paragraph.
    4. This paragraph applies to beef and veal classified in the following tariff lines:
        ex 0202 10 00, ex 0202 20 10, ex 0202 20 30, ex 0202 20 50, ex 0202 20 90, ex 0202 30 10, ex 0202 30 50, ex 0202 30 90, ex 0206 29 91, ex 0210 20 10, ex 0210 20 90, ex 0210 99 51 and ex 0210 99 59.

High Quality Fresh, Chilled and Frozen Meat of Bovine Animals Tariff Rate Quota
  1.  
    2. Originating goods that are exported from Canada and are imported into the United Kingdom under the United Kingdom's WTO tariff quota for high quality fresh, chilled and frozen meat of bovine animals covered by CN tariff headings ex 0201 and ex 0202 and for products covered by CN tariff lines ex 0206 10 95 and ex 0206 29 91 of the quantity reflected in the United Kingdom’s schedule of commitments at the WTO (as attached to G/MA/TAR/RS/570), shall be duty-free on the date this Agreement enters into force. For greater certainty, the reference to the quantity allocated to Canada applies both before and after certification of the United Kingdom’s schedule of commitments at the WTO. A change to this quantity resulting from the United Kingdom’s action under Article XXVIII of the GATT 1994 shall apply for the purposes of this Agreement from the date on which that change takes effect.

Pork Tariff Rate Quota
  1.  
    1. Originating goods in the following aggregate quantities and provided for in items listed with the notation “TQP” in the United Kingdom’s Schedule to this Annex and listed in subparagraph (f) shall be duty-free in the years specified below:

    Year Aggregate Annual Quantity
    (Metric Tonnes – Carcass Weight Equivalent)
    2021 4,838
    2022 and each subsequent year 5,805

    1. The aggregate annual duty-free quantities in the table above shall be increased, beginning on the date of entry into force of this Agreement, by the quantity established in the United Kingdom’s Canada-specific WTO tariff quota for meat of swine, fresh, chilled or frozen (cuts of domestic swine, fresh, chilled or frozen, with or without bone, excluding tenderloin presented separately) as reflected in the United Kingdom’s schedule of commitments at the WTO (as attached to G/MA/TAR/RS/570). For greater certainty, the reference to the quantity allocated to Canada applies both before and after certification of the United Kingdom’s schedule of commitments at the WTO. A change to this quantity resulting from the United Kingdom’s action under Article XXVIII of the GATT 1994 shall apply for the purposes of this Agreement from the date on which that change takes effect.
    2. When calculating quantities imported, the conversion factors specified in paragraph 19 shall be utilized to convert Product Weight to Carcass Weight Equivalent.
    3. The United Kingdom shall administer this tariff rate quota, including the additional quantities from the United Kingdom's Canada-specific WTO tariff quota for meat of swine, fresh, chilled or frozen (cuts of domestic swine, fresh, chilled or frozen, with or without bone, excluding tenderloin presented separately) as outlined in subparagraph (b):
      1. on a first-come first-served basis; and
      2. on a calendar year basis with the full in-quota quantity to be made available on January 1 of each year.
    4. Notwithstanding subparagraph (d), paragraphs 17 and 18 shall apply to this paragraph.
    5. This paragraph applies to the following tariff lines:
    6. 0203 12 11, 0203 12 19, 0203 19 11, 0203 19 13, 0203 19 15, 0203 19 55, 0203 19 59, 0203 22 11, 0203 22 19, 0203 29 11, 0203 29 13, 0203 29 15, 0203 29 55, 0203 29 59, 0210 11 11, 0210 11 19, 0210 11 31, and 0210 11 39.
Change of administration system mechanism
  1. With respect to the tariff rate quotas set out in paragraphs 13, 14 and 16:
    1. If 75 per cent or more of the annual aggregate quantity is actually imported into the Party under a tariff rate quota in a given year, the Parties shall meet, upon the request of a Party, in the framework of the Committee on Agriculture established under Article 26.2.1 (a) (Specialised committees) in order to promptly address any questions affecting the smooth operation of the tariff rate quota.
    2. If 75 per cent or more of the annual aggregate quantity is actually imported into the Party under a tariff rate quota in a given year for three consecutive years, provided that the Parties agree, the administration of the quota for the following year(s) may be changed to an import licensed basis as outlined in Annex 2-B: Declaration of the Parties concerning Tariff Rate Quota Administration.
    3. If, subsequent to the situation referred to in subparagraph (b), less than 75 per cent of the annual aggregate quantity is actually imported into the Party under a tariff rate quota in a given year for two consecutive years, the Parties may consider returning to a first-come first-served system following consultations between the Parties on the necessity and opportunity of such reversion.
Review clause
  1.  
    1. With respect to the tariff rate quotas set out in paragraphs 13, 14, and 16, at the end of the phase-in period of any of these tariff rate quotas, or at any other time upon motivated request of a Party, the Parties shall review the operation of the relevant tariff rate quota administration system in light notably of its effectiveness in ensuring quota utilisation, market conditions, and administrative burdens associated with the system for the economic operators and for the Parties.
    2. With respect to the tariff rate quotas set out in paragraphs 13, 14, and 16, the review referred to in subparagraph (a) shall also include the consequences of any tariff rate quota administration modalities agreed with a third country for the same goods in the framework of other trade negotiations involving the Parties and would include the possibility of providing the option to the exporting Party of transitioning to the approach agreed to in another agreement. The conditions of competition in North America will be a necessary part of the review.
Conversion Factors
  1. With respect to the tariff rate quotas set out in paragraphs 12, 13, 14, and 16, the following conversion factors shall be utilized to convert Product Weight to Carcass Weight Equivalent:

    1. Tariff Rate Quotas set out in paragraphs 12, 13, and 14:

    Tariff Item Tariff Line Description
    (for illustrative purposes only)    		 Conversion Factor
    0201 10 00 Carcases or half-carcases of bovine animals, fresh or chilled 100 %
    0201 20 20 "Compensated" quarters of bovine animals with bone in, fresh or chilled 100 %
    0201 20 30 Unseparated or separated forequarters of bovine animals, with bone in, fresh or chilled 100 %
    0201 20 50 Unseparated or separated hindquarters of bovine animals, with bone in, fresh or chilled 100 %
    0201 20 90 Fresh or chilled bovine cuts, with bone in (excl. carcases and half-carcases, "compensated quarters", forequarters and hindquarters) 100 %
    0201 30 00 Fresh or chilled bovine meat, boneless 130 %
    0206 10 95 Fresh or chilled bovine thick and thin skirt (excl. for manufacture of pharmaceutical products) 100 %
    0202 10 00 Frozen bovine carcases and half-carcases 100 %
    0202 20 10 Frozen "compensated" bovine quarters, with bone in 100 %
    0202 20 30 Frozen unseparated or separated bovine forequarters, with bone in 100 %
    0202 20 50 Frozen unseparated or separated bovine hindquarters, with bone in 100 %
    0202 20 90 Frozen bovine cuts, with bone in (excl. carcases and half-carcases, "compensated" quarters, forequarters and hindquarters) 100 %
    0202 30 10 Frozen bovine boneless forequarters, whole or cut in max. 5 pieces, each quarter in 1 block; "compensated" quarters in 2 blocks, one containing the forequarter, whole or cut in max. 5 pieces, and the other the whole hindquarter, excl. the tenderloin, in one piece 130 %
    0202 30 50 Frozen bovine boneless crop, chuck and blade and brisket cuts 130 %
    0202 30 90 Frozen bovine boneless meat (excl. forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block "compensated" quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other the whole hindquarter, excl. the tenderloin, in one piece) 130 %
    0206 29 91 Frozen bovine thick and thin skirt (excl. for manufacture of pharmaceutical products) 100 %
    0210 20 10 Meat of bovine animals, salted, in brine, dried or smoked, with bone in 100 %
    0210 20 90 Boneless meat of bovine animals, salted, in brine, dried or smoked 135 %
    0210 99 51 Edible thick skirt and thin skirt of bovine animals, salted, in brine, dried or smoked 100 %
    0210 99 59 Edible offal of bovine animals, salted, in brine, dried or smoked (excl. thick skirt and thin skirt) 100 %

    1. Tariff Rate Quota set out in paragraph 16:

    Tariff Item Tariff Line Description
    (for illustrative purposes only)    		 Conversion Factor
    0203 12 11 Fresh or chilled with bone in, domestic swine hams and cuts thereof 100 %
    0203 12 19 Fresh or chilled with bone in, domestic swine shoulders and cuts thereof 100 %
    0203 19 11 Fresh or chilled fore-ends and cuts thereof of domestic swine 100 %
    0203 19 13 Fresh or chilled loins and cuts bone-in thereof of domestic swine 100 %
    0203 19 15 Fresh or chilled bellies "streaky" and cuts thereof of domestic swine 100 %
    0203 19 55 Fresh or chilled boneless meat of domestic swine (excl. bellies and cuts thereof) 120 %
    0203 19 59 Fresh or chilled meat of domestic swine, with bone in (excl. carcases and half-carcases, hams, shoulders and cuts thereof, and fore-ends, loins, bellies and cuts thereof) 100 %
    0203 22 11 Frozen bone-in hams and cuts thereof of domestic swine 100 %
    0203 22 19 Frozen bone-in shoulders and cuts thereof of domestic swine 100 %
    0203 29 11 Frozen fore-ends and cuts thereof of domestic swine 100 %
    0203 29 13 Frozen loins and cuts thereof of domestic swine, with bone in 100 %
    0203 29 15 Frozen bellies "streaky" and cuts thereof of domestic swine 100 %
    0203 29 55 Frozen boneless meat of domestic swine (excl. bellies and cuts thereof) 120 %
    0203 29 59 Frozen meat of domestic swine, with bone in (excl. carcases and half-carcases, hams, shoulders and cuts thereof, and fore-ends, loins, bellies and cuts thereof) 100 %
    0210 11 11 Domestic swine hams and cuts thereof, salted or in brine, with bone in 100 %
    0210 11 19 Domestic swine shoulders and cuts thereof, salted or in brine, with bone in 100 %
    0210 11 31 Domestic swine hams and cuts thereof, dried or smoked, with bone in 120 %
    0210 11 39 Domestic swine shoulders and cuts thereof, dried or smoked, with bone in 120 %

    Tariff Schedule of Canada

    Tariff Item
    (1 Jan 2015)    		 Description Base Rate Staging Category Note
    0105.11.22 Broilers for domestic production: Over access commitment 238% but not less than 30.8¢ each E SSG
    0105.94.92 Other: Over access commitment 238% but not less than $1.25/kg E SSG
    0105.99.12 Turkeys: Over access commitment 154.5% but not less than $1.60/kg E SSG
    0207.11.92 Other: Over access commitment 238% but not less than $1.67/kg E SSG
    0207.12.92 Other: Over access commitment 238% but not less than $1.67/kg E SSG
    0207.13.92 Other: Over access commitment, bone in 249% but not less than $3.78/kg E SSG
    0207.13.93 Other: Over access commitment, boneless 249% but not less than $6.74/kg E SSG
    0207.14.22 Livers: Over access commitment 238% but not less than $6.45/kg E SSG
    0207.14.92 Other: Over access commitment, bone in 249% but not less than $3.78/kg E SSG
    0207.14.93 Other: Over access commitment, boneless 249% but not less than $6.74/kg E SSG
    0207.24.12 Canner pack: Over access commitment 154.5% but not less than $2.11/kg E SSG
    0207.24.92 Other: Over access commitment 154.5% but not less than $1.95/kg E SSG
    0207.25.12 Canner pack: Over access commitment 154.5% but not less than $2.11/kg E SSG
    0207.25.92 Other: Over access commitment 154.5% but not less than $1.95/kg E SSG
    0207.26.20 Over access commitment, bone in 165% but not less than $2.94/kg E SSG
    0207.26.30 Over access commitment, boneless 165% but not less than $4.82/kg E SSG
    0207.27.12 Livers: Over access commitment 154.5% but not less than $4.51/kg E SSG
    0207.27.92 Other: Over access commitment, bone in 165% but not less than $2.94/kg E SSG
    0207.27.93 Other: Over access commitment, boneless 165% but not less than $4.82/kg E SSG
    0209.90.20 Fat of fowls of the species Gallus domesticus, over access commitment 249% but not less than $6.74/kg E SSG
    0209.90.40 Fat of turkeys, over access commitment 165% but not less than $4.82/kg E SSG
    0210.99.12 Meat of poultry: Of fowls of the species Gallus domesticus, over access commitment, bone in 249% but not less than $5.81/kg E SSG
    0210.99.13 Meat of poultry: Of fowls of the species Gallus domesticus, over access commitment, boneless 249% but not less than $10.36/kg E SSG
    0210.99.15 Meat of poultry: Of turkeys, over access commitment, bone in 165% but not less than $3.67/kg E SSG
    0210.99.16 Meat of poultry: Of turkeys, over access commitment, boneless 165% but not less than $6.03/kg E SSG
    0401.10.20 Over access commitment 241% but not less than $34.50/hl E SSG
    0401.20.20 Over access commitment 241% but not less than $34.50/hl E SSG
    0401.40.20 Over access commitment 292.5% but not less than $2.48/kg E SSG
    0401.50.20 Over access commitment 292.5% but not less than $2.48/kg E SSG
    0402.10.20 Over access commitment 201.5% but not less than $2.01/kg E SSG
    0402.21.12 Milk: Over access commitment 243% but not less than $2.82/kg E SSG
    0402.21.22 Cream: Over access commitment 295.5% but not less than $4.29/kg E SSG
    0402.29.12 Milk: Over access commitment 243% but not less than $2.82/kg E SSG
    0402.29.22 Cream: Over access commitment 295.5% but not less than $4.29/kg E SSG
    0402.91.20 Over access commitment 259% but not less than 78.9¢/kg E SSG
    0402.99.20 Over access commitment 255% but not less than 95.1¢/kg E SSG
    0403.10.20 Over access commitment 237.5% but not less than 46.6¢/kg E SSG
    0403.90.12 Powdered buttermilk: Over access commitment 208% but not less than $2.07/kg E SSG
    0403.90.92 Other: Over access commitment 216.5% but not less than $2.15/kg E SSG
    0404.10.22 Powdered whey: Over access commitment 208% but not less than $2.07/kg E SSG
    0404.10.90 Other 11% C -
    0404.90.20 Over access commitment 270% but not less than $3.15/kg E SSG
    0405.10.20 Over access commitment 298.5% but not less than $4.00/kg E SSG
    0405.20.20 Over access commitment 274.5% but not less than $2.88/kg E SSG
    0405.90.20 Over access commitment 313.5% but not less than $5.12/kg E SSG
    0406.10.20 Over access commitment 245.5% but not less than $4.52/kg E SSG
    0406.20.12 Cheddar and Cheddar types: Over access commitment 245.5% but not less than $3.58/kg E SSG
    0406.20.92 Other: Over access commitment 245.5% but not less than $5.11/kg E SSG
    0406.30.20 Over access commitment 245.5% but not less than $4.34/kg E SSG
    0406.40.20 Over access commitment 245.5% but not less than $5.33/kg E SSG
    0406.90.12 Cheddar and Cheddar types: Over access commitment 245.5% but not less than $3.53/kg E SSG
    0406.90.22 Camembert and Camembert types: Over access commitment 245.5% but not less than $5.78/kg E SSG
    0406.90.32 Brie and Brie types: Over access commitment 245.5% but not less than $5.50/kg E SSG
    0406.90.42 Gouda and Gouda types: Over access commitment 245.5% but not less than $4.23/kg E SSG
    0406.90.52 Provolone and Provolone types: Over access commitment 245.5% but not less than $5.08/kg E SSG
    0406.90.62 Mozzarella and Mozzarella types: Over access commitment 245.5% but not less than $3.53/kg E SSG
    0406.90.72 Swiss/Emmental and Swiss/Emmental types: Over access commitment 245.5% but not less than $4.34/kg E SSG
    0406.90.82 Gruyère and Gruyère types: Over access commitment 245.5% but not less than $5.26/kg E SSG
    0406.90.92 Other: Havarti and Havarti types, over access commitment 245.5% but not less than $4.34/kg E SSG
    0406.90.94 Other: Parmesan and Parmesan types, over access commitment 245.5% but not less than $5.08/kg E SSG
    0406.90.96 Other: Romano and Romano types, over access commitment 245.5% but not less than $5.15/kg E SSG
    0406.90.99 Other: Other, over access commitment 245.5% but not less than $3.53/kg E SSG
    0407.11.12 Hatching, for broilers: Over access commitment 238% but not less than $2.91/dozen E SSG
    0407.11.92 Other: Over access commitment 163.5% but not less than 79.9¢/dozen E SSG
    0407.21.20 Over access commitment 163.5% but not less than 79.9¢/dozen E SSG
    0407.90.12 Of the fowls of the species Gallus domesticus: Over access commitment 163.5% but not less than 79.9¢/dozen E SSG
    0408.11.20 Over access commitment $6.12/kg E SSG
    0408.19.20 Over access commitment $1.52/kg E SSG
    0408.91.20 Over access commitment $6.12/kg E SSG
    0408.99.20 Over access commitment $1.52/kg E SSG
    0603.11.00 Roses 10.5% B -
    0603.13.10 Cymbidium 16% B -
    0603.13.90 Other 12.5% B -
    0603.14.00 Chrysanthemums 8% B -
    1003.10.12 For malting purposes: Over access commitment 94.5% C  
    1003.90.12 For malting purposes: Over access commitment 94.5% C  
    1107.10.12 Whole: Over access commitment $157.00/tonne C  
    1107.10.92 Other: Over access commitment $160.10/tonne C  
    1107.20.12 Whole: Over access commitment $141.50/tonne C  
    1108.13.00 Potato starch 10.5% C  
    1517.10.20 Over access commitment 82.28¢/kg E SSG
    1517.90.22 Substitutes for butter: Over access commitment 218% but not less than $2.47/kg E SSG
    1601.00.22 Of fowls of the species Gallus domesticus, other than in cans or glass jars: Other than spent fowl, over access commitment 238% E SSG
    1601.00.32 Of turkeys, other than in cans or glass jars: Over access commitment 154.5% E SSG
    1602.20.22 Paste, of fowls of the species Gallus domesticus, not in cans or glass jars: Over access commitment 238% E SSG
    1602.20.32 Paste, of turkeys, not in cans or glass jars: Over access commitment 154.5% E SSG
    1602.31.13 Prepared meals: Other, over access commitment, bone in 169.5% but not less than $3.76/kg E SSG
    1602.31.14 Prepared meals: Other, over access commitment, boneless 169.5% but not less than $6.18/kg E SSG
    1602.31.94 Other: Other, over access commitment, bone in 165% but not less than $3.67/kg E SSG
    1602.31.95 Other: Other, over access commitment, boneless 165% but not less than $6.03/kg E SSG
    1602.32.13 Prepared meals: Other, over access commitment, bone in 253% but not less than $5.91/kg E SSG
    1602.32.14 Prepared meals: Other, over access commitment, boneless 253% but not less than $10.54/kg E SSG
    1602.32.94 Other: Other, over access commitment, bone in 249% but not less than $5.81/kg E SSG
    1602.32.95 Other: Other, over access commitment, boneless 249% but not less than $10.36/kg E SSG
    1701.91.90 Other $30.86/tonne S  
    1701.99.90 Other $30.86/tonne S  
    1806.20.22 Chocolate ice cream mix or ice milk mix: Over access commitment 265% but not less than $1.15/kg E SSG
    1806.90.12 Chocolate ice cream mix or ice milk mix: Over access commitment 265% but not less than $1.15/kg E SSG
    1901.20.12 In packages of a weight not exceeding 11.34 kg each: Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment 246% but not less than $2.85/kg E SSG
    1901.20.22 In bulk or in packages of a weight exceeding 11.34 kg each: Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment 244% but not less than $2.83/kg E SSG
    1901.90.32 Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: Ice cream mixes or ice milk mixes, over access commitment 267.5% but not less than $1.16/kg E SSG
    1901.90.34 Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: Other, not put up for retail sale, over access commitment 250.5% but not less than $2.91/kg E SSG
    1901.90.52 Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: Ice cream mixes or ice milk mixes, over access commitment 267.5% but not less than $1.16/kg E SSG
    1901.90.54 Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: Other, not put up for retail sale, over access commitment 250.5% but not less than $2.91/kg E SSG
    2105.00.92 Other: Over access commitment 277% but not less than $1.16/kg E SSG
    2106.90.32 Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment 212% but not less than $2.11/kg E SSG
    2106.90.34 Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter substitutes, over access commitment 212% but not less than $2.11/kg E SSG
    2106.90.52 Egg preparations: Over access commitment $1.45/kg E SSG
    2106.90.94 Other: Containing 50% or more by weight of dairy content, over access commitment 274.5% but not less than $2.88/kg E SSG
    2202.90.43 Beverages containing milk: Other, containing 50% or more by weight of dairy content, not put up for retail sale, over access commitment 256% but not less than $36.67/hl E SSG
    2309.90.32 Complete feeds and feed supplements, including concentrates: Containing 50% or more by weight in the dry state of non-fat milk solids, over access commitment 205.5% but not less than $1.64/kg E SSG
    3502.11.20 Over access commitment $6.12/kg E SSG
    3502.19.20 Over access commitment $1.52/kg E SSG
    8702.10.10 For the transport of 16 or more persons, including the driver 6.1% C  
    8702.10.20 For the transport of ten to 15 persons, including the driver 6.1% C  
    8702.90.10 For the transport of 16 or more persons, including the driver 6.1% C  
    8702.90.20 For the transport of ten to 15 persons, including the driver 6.1% C  
    8703.21.90 Other 6.1% C  
    8703.22.00 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 6.1% D  
    8703.23.00 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 6.1% D  
    8703.24.00 Of a cylinder capacity exceeding 3,000 cc 6.1% D  
    8703.31.00 Of a cylinder capacity not exceeding 1,500 cc 6.1% D  
    8703.32.00 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 6.1% D  
    8703.33.00 Of a cylinder capacity exceeding 2,500 cc 6.1% D  
    8703.90.00 Other 6.1% C  
    8704.21.90 Other 6.1% B  
    8704.22.00 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes 6.1% B  
    8704.23.00 g.v.w. exceeding 20 tonnes 6.1% B  
    8704.31.00 g.v.w. not exceeding 5 tonnes 6.1% B  
    8704.32.00 g.v.w. exceeding 5 tonnes 6.1% B  
    8901.10.10 Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m 25% D  
    8901.10.90 Other 25% D  
    8901.30.00 Refrigerated vessels, other than those of subheading 8901.20 25% B  
    8901.90.10 Open vessels 15% B  
    8901.90.91 Other: Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m 25% B  
    8901.90.99 Other: Other 25% B  
    8904.00.00 Tugs and pusher craft. 25% D  
    8905.20.19 Drilling platforms: Other 20% B  
    8905.20.20 Production platforms 25% B  
    8905.90.19 Drill-ships, drilling barges and floating drilling rigs: Other 20% B  
    8905.90.90 Other 25% B  
    8906.90.19 Open vessels: Other 15% B  
    8906.90.91 Other: Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m 25% B  
    8906.90.99 Other: Other 25% B  

    Tariff Schedule of the United Kingdom

    Tariff Item
    (EU Combined Nomenclature of 1 Jan 2015)    		 Description Base Rate Staging Category Note
    0105 11 91 - - - - Laying stocks 52 €/1 000 p/st E -
    0105 11 99 - - - - Other 52 €/1 000 p/st E -
    0105 94 00 - - Fowls of the species Gallus domesticus 20.9 €/100 kg/net E -
    0105 99 30 - - - Turkeys 23.8 €/100 kg/net E -
    0201 10 00 - Carcases and half- carcases 12.8 + 176.8 €/100 kg/net E TQB1, TQB3
    0201 20 20 - - ‘Compensated’ quarters 12.8 + 176.8 €/100 kg/net E TQB1, TQB3
    0201 20 30 - - Unseparated or separated forequarters 12.8 + 141.4 €/100 kg/net E TQB1, TQB3
    0201 20 50 - - Unseparated or separated hindquarters 12.8 + 212.2 €/100 kg/net E TQB1, TQB3
    0201 20 90 - - Other 12.8 + 265.2 €/100 kg/net E TQB1, TQB3
    0201 30 00 - Boneless 12.8 + 303.4 €/100 kg/net E TQB1, TQB3
    0202 10 00 - Carcases and half- carcases 12.8 + 176.8 €/100 kg/net E TQB2, TQB3
    0202 20 10 - - ‘Compensated' quarters 12.8 + 176.8 €/100 kg/net E TQB2, TQB3
    0202 20 30 - - Unseparated or separated forequarters 12.8 + 141.4 €/100 kg/net E TQB2, TQB3
    0202 20 50 - - Unseparated or separated hindquarters 12.8 + 221.1 €/100 kg/net E TQB2, TQB3
    0202 20 90 - - Other 12.8 + 265.3 €/100 kg/net E TQB2, TQB3
    0202 30 10 - - Forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block; ‘compensated’ quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece 12.8 + 221.1 €/100 kg/net E TQB2, TQB3
    0202 30 50 - - Crop, chuck- and- blade and brisket cuts 12.8 + 221.1 €/100 kg/net E TQB2, TQB3
    0202 30 90 - - Other 12.8 + 304.1 €/100 kg/net E TQB2, TQB3
    0203 12 11 - - - - Hams and cuts thereof 77.8 €/100 kg/net E TQP
    0203 12 19 - - - - Shoulders and cuts thereof 60.1 €/100 kg/net E TQP
    0203 19 11 - - - - Fore- ends and cuts thereof 60.1 €/100 kg/net E TQP
    0203 19 13 - - - - Loins and cuts thereof, with bone in 86.9 €/100 kg/net E TQP
    0203 19 15 - - - - Bellies (streaky) and cuts thereof 46.7 €/100 kg/net E TQP
    0203 19 55 - - - - - Boneless 86.9 €/100 kg/net E TQP
    0203 19 59 - - - - - Other 86.9 €/100 kg/net E TQP
    0203 22 11 - - - - Hams and cuts thereof 77.8 €/100 kg/net E TQP
    0203 22 19 - - - - Shoulders and cuts thereof 60.1 €/100 kg/net E TQP
    0203 29 11 - - - - Fore- ends and cuts thereof 60.1 €/100 kg/net E TQP
    0203 29 13 - - - - Loins and cuts thereof, with bone in 86.9 €/100 kg/net E TQP
    0203 29 15 - - - - Bellies (streaky) and cuts thereof 46.7 €/100 kg/net E TQP
    0203 29 55 - - - - - Boneless 86.9 €/100 kg/net E TQP
    0203 29 59 - - - - - Other 86.9 €/100 kg/net E TQP
    0205 00 80 - Frozen 5.1 B -
    0206 10 95 - - - Thick skirt and thin skirt 12.8 + 303.4 €/100 kg/net E TQB1, TQB3
    0206 29 91 - - - - Thick skirt and thin skirt 12.8 + 304.1 €/100 kg/net E TQB2, TQB3
    0206 80 91 - - - Of horses, asses, mules and hinnies 6.4 B -
    0206 90 91 - - - Of horses, asses, mules and hinnies 6.4 B -
    0207 11 10 - - - Plucked and gutted, with heads and feet, known as ‘83 % chickens’ 26.2 €/100 kg/net E -
    0207 11 30 - - - Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’ 29.9 €/100 kg/net E -
    0207 11 90 - - - Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented 32.5 €/100 kg/net E -
    0207 12 10 - - - Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’ 29.9 €/100 kg/net E -
    0207 12 90 - - - Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented 32.5 €/100 kg/net E -
    0207 13 10 - - - - Boneless 102.4 €/100 kg/net E -
    0207 13 20 - - - - - Halves or quarters 35.8 €/100 kg/net E -
    0207 13 30 - - - - - Whole wings, with or without tips 26.9 €/100 kg/net E -
    0207 13 40 - - - - - Backs, necks, backs with necks attached, rumps and wing- tips 18.7 €/100 kg/net E -
    0207 13 50 - - - - - Breasts and cuts thereof 60.2 €/100 kg/net E -
    0207 13 60 - - - - - Legs and cuts thereof 46.3 €/100 kg/net E -
    0207 13 70 - - - - - Other 100.8 €/100 kg/net E -
    0207 13 91 - - - - Livers 6.4 E -
    0207 13 99 - - - - Other 18.7 €/100 kg/net E -
    0207 14 10 - - - - Boneless 102.4 €/100 kg/net E -
    0207 14 20 - - - - - Halves or quarters 35.8 €/100 kg/net E -
    0207 14 30 - - - - - Whole wings, with or without tips 26.9 €/100 kg/net E -
    0207 14 40 - - - - - Backs, necks, backs with necks attached, rumps and wing- tips 18.7 €/100 kg/net E -
    0207 14 50 - - - - - Breasts and cuts thereof 60.2 €/100 kg/net E -
    0207 14 60 - - - - - Legs and cuts thereof 46.3 €/100 kg/net E -
    0207 14 70 - - - - - Other 100.8 €/100 kg/net E -
    0207 14 91 - - - - Livers 6.4 E -
    0207 14 99 - - - - Other 18.7 €/100 kg/net E -
    0207 24 10 - - - Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’ 34 €/100 kg/net E -
    0207 24 90 - - - Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented 37.3 €/100 kg/net E -
    0207 25 10 - - - Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’ 34 €/100 kg/net E -
    0207 25 90 - - - Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented 37.3 €/100 kg/net E -
    0207 26 10 - - - - Boneless 85.1 €/100 kg/net E -
    0207 26 20 - - - - - Halves or quarters 41 €/100 kg/net E -
    0207 26 30 - - - - - Whole wings, with or without tips 26.9 €/100 kg/net E -
    0207 26 40 - - - - - Backs, necks, backs with necks attached, rumps and wing- tips 18.7 €/100 kg/net E -
    0207 26 50 - - - - - Breasts and cuts thereof 67.9 €/100 kg/net E -
    0207 26 60 - - - - - - Drumsticks and cuts of drumsticks 25.5 €/100 kg/net E -
    0207 26 70 - - - - - - Other 46 €/100 kg/net E -
    0207 26 80 - - - - - Other 83 €/100 kg/net E -
    0207 26 91 - - - - Livers 6.4 E -
    0207 26 99 - - - - Other 18.7 €/100 kg/net E -
    0207 27 10 - - - - Boneless 85.1 €/100 kg/net E -
    0207 27 20 - - - - - Halves or quarters 41 €/100 kg/net E -
    0207 27 30 - - - - - Whole wings, with or without tips 26.9 €/100 kg/net E -
    0207 27 40 - - - - - Backs, necks, backs with necks attached, rumps and wing- tips 18.7 €/100 kg/net E -
    0207 27 50 - - - - - Breasts and cuts thereof 67.9 €/100 kg/net E -
    0207 27 60 - - - - - - Drumsticks and cuts thereof 25.5 €/100 kg/net E -
    0207 27 70 - - - - - - Other 46 €/100 kg/net E -
    0207 27 80 - - - - - Other 83 €/100 kg/net E -
    0207 27 91 - - - - Livers 6.4 E -
    0207 27 99 - - - - Other 18.7 €/100 kg/net E -
    0210 11 11 - - - - - Hams and cuts thereof 77.8 €/100 kg/net E TQP
    0210 11 19 - - - - - Shoulders and cuts thereof 60.1 €/100 kg/net E TQP
    0210 11 31 - - - - - Hams and cuts thereof 151.2 €/100 kg/net E TQP
    0210 11 39 - - - - - Shoulders and cuts thereof 119 €/100 kg/net E TQP
    0210 20 10 - - With bone in 15.4 + 265.2 €/100 kg/net E TQB2, TQB3
    0210 20 90 - - Boneless 15.4 + 303.4 €/100 kg/net E TQB2, TQB3
    0210 92 91 - - - - Meat 130 €/100 kg/net B -
    0210 92 92 - - - - Offal 15.4 B -
    0210 92 99 - - - - Edible flours and meals of meat or meat offal 15.4 + 303.4 €/100 kg/net D -
    0210 99 10 - - - - Of horses, salted, in brine or dried 6.4 B -
    0210 99 21 - - - - - With bone in 222.7 €/100 kg/net D -
    0210 99 29 - - - - - Boneless 311.8 €/100 kg/net D -
    0210 99 31 - - - - Of reindeer 15.4 B -
    0210 99 39 - - - - Other 130 €/100 kg/net B -
    0210 99 51 - - - - - Thick skirt and thin skirt 15.4 + 303.4 €/100 kg/net E TQB2, TQB3
    0210 99 59 - - - - - Other 12.8 E TQB2, TQB3
    0210 99 79 - - - - - - Other 6.4 B -
    0210 99 85 - - - - - Other 15.4 B -
    0210 99 90 - - - Edible flours and meals of meat or meat offal 15.4 + 303.4 €/100 kg/net D -
    0304 71 90 - - - Other 7.5 D TQCod
    0304 79 10 - - - Fish of the species Boreogadus saida 7.5 D TQCod
    0305 43 00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 14 D -
    ex 0305 72 00 (see note 2) - - Fish heads, tails and maws 13 D -
    ex 0305 79 00 (see note 2) - - Other 13 D -
    0306 12 05 - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 C -
    0306 12 10 - - - - Whole 6 B -
    0306 12 90 - - - - Other 16 B -
    0306 14 05 - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 8 D -
    0306 14 90 - - - - Other 7.5 B -
    ex 0306 16 10 (see note 3) - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 D TQShrimps
    ex 0306 17 10 (see note 3) - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 D TQShrimps
    0306 22 30 - - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 C -
    0306 24 10 - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 8 D -
    ex 0306 26 10 (see note 3) - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 D TQShrimps
    ex 0306 27 10 (see note 3) - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 D TQShrimps
    0307 19 10 - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 C -
    0307 29 05 - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 C -
    0307 39 05 - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 D -
    0307 49 05 - - - Smoked, whether or not cooked before or during the smoking process, not otherwise prepared 20 C -
    0307 59 05 - - - Smoked, whether or not cooked before or during the smoking process, not otherwise prepared 20 C -
    0307 60 10 - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 C -
    0307 79 10 - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 C -
    0307 89 10 - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 C -
    0307 99 10 - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared 20 C -
    0407 11 00 - - Of fowls of the species Gallus domesticus 35 €/1 000 p/st E -
    0407 19 19 - - - - Other 35 €/1 000 p/st E -
    0407 21 00 - - Of fowls of the species Gallus domesticus 30.4 €/100 kg/net E -
    0407 29 10 - - - Of poultry, other than of fowls of the species Gallus domesticus 30.4 €/100 kg/net E -
    0407 90 10 - - Of poultry 30.4 €/100 kg/net E -
    0408 11 80 - - - Other 142.3 €/100 kg/net E -
    0408 19 81 - - - - Liquid 62 €/100 kg/net E -
    0408 19 89 - - - - Other, including frozen 66.3 €/100 kg/net E -
    0408 91 80 - - - Other 137.4 €/100 kg/net E -
    0408 99 80 - - - Other 35.3 €/100 kg/net E -
    0702 00 00 Tomatoes, fresh or chilled See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0707 00 05 - Cucumbers See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0709 91 00 - - Globe artichokes See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0709 93 10 - - - Courgettes See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0710 40 00 - Sweetcorn 5.1 + 9.4 €/100 kg/net D TQSC
    0805 10 20 - - Sweet oranges, fresh See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0805 20 10 - - Clementines See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0805 20 30 - - Monreales and satsumas See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0805 20 50 - - Mandarins and wilkings See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0805 20 70 - - Tangerines See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0805 20 90 - - Other See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0805 50 10 - - Lemons (Citrus limon, Citrus limonum) See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0806 10 10 - - Table grapes See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0808 10 80 - - Other See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0808 30 90 - - Other See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0809 10 00 - Apricots See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0809 21 00 - - Sour cherries (Prunus cerasus) See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0809 29 00 - - Other See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0809 30 10 - - Nectarines See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0809 30 90 - - Other See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    0809 40 05 - - Plums See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    1001 11 00 - - Seed 148 €/t D -
    1001 19 00 - - Other 148 €/t D -
    1001 91 90 - - - Other 95 €/t D -
    1001 99 00 - - Other 95 €/t D TQCW
    1002 10 00 - Seed 93 €/t D -
    1002 90 00 - Other 93 €/t D -
    1003 90 00 - Other 93 €/t D -
    1004 10 00 - Seed 89 €/t D -
    1004 90 00 - Other 89 €/t D -
    1108 11 00 - - Wheat starch 224 €/t D -
    1108 12 00 - - Maize (corn) starch 166 €/t D -
    1108 13 00 - - Potato starch 166 €/t D -
    1108 14 00 - - Manioc (cassava) starch 166 €/t D -
    1108 19 10 - - - Rice starch 216 €/t D -
    1108 19 90 - - - Other 166 €/t D -
    1604 14 21 - - - - - In vegetable oil 24 D -
    1604 14 26 - - - - - - Fillets known as 'loins' 24 D -
    1604 14 28 - - - - - - Other 24 D -
    1604 14 31 - - - - - In vegetable oil 24 D -
    1604 14 36 - - - - - - Fillets known as 'loins' 24 D -
    1604 14 38 - - - - - - Other 24 D -
    1604 14 41 - - - - - In vegetable oil 24 D -
    1604 14 46 - - - - - - Fillets known as 'loins' 24 D -
    1604 14 48 - - - - - - Other 24 D -
    1604 14 90 - - - Bonito (Sarda spp.) 25 D -
    1604 20 70 - - - Of tuna, skipjack or other fish of the genus Euthynnus 24 D -
    1605 10 00 - Crab 8 D -
    1605 21 90 - - - Other 20 D TQShrimps
    1605 29 00 - - Other 20 D TQShrimps
    1605 30 90 - - Other 20 C -
    1605 51 00 - - Oysters 20 C -
    1605 52 00 - - Scallops, including queen scallops 20 C -
    1605 53 10 - - - In airtight containers 20 D -
    1605 53 90 - - - Other 20 D -
    1605 54 00 - - Cuttlefish and squid 20 C -
    1605 55 00 - - Octopus 20 C -
    1605 56 00 - - Clams, cockles and arkshells 20 C -
    1605 57 00 - - Abalone 20 C -
    1605 58 00 - - Snails, other than sea snails 20 C -
    1605 59 00 - - Other 20 C -
    1701 12 10 - - - For refining 33.9 €/100 kg/net D -
    1701 12 90 - - - Other 41.9 €/100 kg/net D -
    1701 13 10 - - - For refining 33.9 €/100 kg/net D -
    1701 13 90 - - - Other 41.9 €/100 kg/net D -
    1701 14 10 - - - For refining 33.9 €/100 kg/net D -
    1701 14 90 - - - Other 41.9 €/100 kg/net D -
    1701 91 00 - - Containing added flavouring or colouring matter 41.9 €/100 kg/net D -
    1701 99 10 - - - White sugar 41.9 €/100 kg/net D -
    1701 99 90 - - - Other 41.9 €/100 kg/net D -
    2005 80 00 - Sweetcorn (Zea mays var.saccharata) 5.1 + 9.4 €/100 kg/net E TQSC
    2009 61 10 - - - Of a value exceeding € 18 per 100 kg net weight See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    2009 69 19 - - - - Other See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    2009 69 51 - - - - - Concentrated See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    2009 69 59 - - - - - Other See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    2204 30 92 - - - - Concentrated See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    2204 30 94 - - - - Other See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    2204 30 96 - - - - Concentrated See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    2204 30 98 - - - - Other See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718) AV0+EP -
    8702 10 11 - - - New 16 C -
    8702 10 19 - - - Used 16 C -
    8702 10 91 - - - New 10 C -
    8702 10 99 - - - Used 10 C -
    8702 90 11 - - - - New 16 C -
    8702 90 19 - - - - Used 16 C -
    8702 90 31 - - - - New 10 C -
    8702 90 39 - - - - Used 10 C -
    8702 90 90 - - With other engines 10 C -
    8703 21 10 - - - New 10 C -
    8703 22 10 - - - New 10 D -
    8703 22 90 - - - Used 10 D -
    8703 23 11 - - - - Motor caravans 10 D -
    8703 23 19 - - - - Other 10 D -
    8703 23 90 - - - Used 10 D -
    8703 24 10 - - - New 10 D -
    8703 24 90 - - - Used 10 D -
    8703 31 10 - - - New 10 D -
    8703 31 90 - - - Used 10 D -
    8703 32 11 - - - - Motor caravans 10 D -
    8703 32 19 - - - - Other 10 D -
    8703 32 90 - - - Used 10 D -
    8703 33 11 - - - - Motor caravans 10 D -
    8703 33 19 - - - - Other 10 D -
    8703 33 90 - - - Used 10 D -
    8703 90 10 - - With electric motors 10 C -
    8703 90 90 - - Other 10 C -
    8704 21 10 - - - Specially designed for the transport of highly radioactive materials (Euratom) 3.5 B -
    8704 21 31 - - - - - New 22 B -
    8704 21 39 - - - - - Used 22 B -
    8704 21 91 - - - - - New 10 B -
    8704 21 99 - - - - - Used 10 B -
    8704 22 10 - - - Specially designed for the transport of highly radioactive materials (Euratom) 3.5 B -
    8704 22 91 - - - - New 22 B -
    8704 22 99 - - - - Used 22 B -
    8704 23 10 - - - Specially designed for the transport of highly radioactive materials (Euratom) 3.5 B -
    8704 23 91 - - - - New 22 B -
    8704 23 99 - - - - Used 22 B -
    8704 31 10 - - - Specially designed for the transport of highly radioactive materials (Euratom) 3.5 B -
    8704 31 31 - - - - - New 22 B -
    8704 31 39 - - - - - Used 22 B -
    8704 31 91 - - - - - New 10 B -
    8704 31 99 - - - - - Used 10 B -
    8704 32 10 - - - Specially designed for the transport of highly radioactive materials (Euratom) 3.5 B -
    8704 32 91 - - - - New 22 B  
    8704 32 99 - - - - Used 22 B  
    Note 1:

    the scope of products in this list being determined by CN codes as they exist in Commission Implementing Regulation (EU) No 1101/2014
    Note 2:

    ex 0305 72 00 and ex 0305 79 00 - only of trout as specified in CN code 0305 43 00
    Note 3:

    ex 0306 16 10, ex 0306 17 10, ex 0306 26 10 and ex 0306 27 10 - excluding in immediate packings of a net content not exceeding 2 kg
    Note 4: notwithstanding Article III (Retained Law), references to “See Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679-718)” in this Schedule shall be understood as referring to the entry prices and rates of duty contained in Annex 2 of Commission Implementing Regulation (EU) No 1101/2014 (p. 679‑718)

Annex 2B

Declaration of the Parties Concerning Tariff Rate Quota Administration

Declaration concerning United Kingdom administration for beef and veal, and pork tariff rate quotas under this Agreement

  1. The general principle is that tariff rate quota administration should be as conducive to trade as possible. More specifically, it must not impair or nullify the market access commitments negotiated by the Parties; it must be transparent, predictable, minimise transactional costs for traders, maximise fill rates and aim to avoid potential speculation.
Structure of the import licensing system
Quarterly sub-periods with carryover between periods for unused tariff rate quota quantities
  1. In each of the four quarters of the marketing year, 25 per cent of the annual tariff rate quota quantity will be made available for licence applications.
  2. Any quantities remaining available at the end of one quarter will be automatically rolled over into the subsequent quarter until the end of the marketing year.
Application period for import licences
  1. An application for an import licence will be accepted:
    1. for the first quarter, within seven working days beginning on 17 November; and
    2. for the other quarters, within seven working days beginning on the first day of the month which precedes the commencement of the quarter,
      and an import licence shall be issued:
      1. for the first quarter, no later than 16 December of the preceding year; and
      2. for the other quarters, no later than the end of the month in which the licence application was received.
  2. If demand for licences during the application period exceeds the quantities available for that quarter, licences will be allocated on a pro-rated basis.
  3. If the available quantity for any quarter is not fully allocated during the application period, the remaining quantity will be made available for eligible applicants to apply within seven working days beginning on the first day of each month remaining in that quarter. Applications cannot be made during the last month of the marketing year.
Validity of licences
  1. An import licence is valid:
    1. from the date of the beginning of the quarter for which the import licence is issued, or for applications under paragraph 6, the first day of the month following receipt of the licence application; and
    2. for six months from the applicable date in subparagraph (a) or until the end of the marketing year, whichever comes first.
  2. Import licences may be used at any United Kingdom customs entry point and for multiple shipments.
Eligibility criteria
  1. The eligibility criteria and allocation method should result in the quotas going to those persons that are most likely to use it and must not create barriers to imports.
  2. Eligible applicants include historical importers of beef, bison or veal for beef and veal imports and historical importers of beef, bison, veal or pork for pork imports.
  3. Wholesalers and accredited meat processors are eligible to apply for the quota.
Securities
Securities tied to import licence applications
  1. A security of not more than 95 euro (€) per tonne of beef and 65 euro (€) per tonne of pork will be lodged with the application for a licence.
Transfer of licence and release of security
  1. An importer may apply to transfer a licence, provided that the transferee meets the eligibility criteria. Any release of security will be made to the person who lodged the security.
Return of licence
  1. Unused licence quantities may be returned before expiration and up to four months prior to the end of the marketing year.
  2. All returned quantities will be rolled over to subsequent application periods.
Release of security and release of full security when 95 per cent of imports occur
  1. Securities shall be released in proportion to the quantity of goodsactually imported.
  2. Once 95 per cent of an importer's individual licence quantity is actually imported the full security shall be released.”

Notes:

2. Expressed in net weight

3. Expressed in net weight

4. Expressed in net weight

 

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