Pan adawodd y DU yr UE, cyhoeddodd legislation.gov.uk ddeddfwriaeth yr UE a gyhoeddwyd gan yr UE hyd at ddiwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.). Ar legislation.gov.uk, mae'r eitemau hyn o ddeddfwriaeth yn cael eu diweddaru'n gyson ag unrhyw ddiwygiadau a wnaed gan y DU ers hynny.
Version Superseded: 28/12/2005
Cyhoeddir Cyfarwyddebau’r UE ar y wefan hon i gynorthwyo croesgyfeirio o ddeddfwriaeth y DU. Ers diwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.) nid oes unrhyw ddiwygiadau wedi'u cymhwyso i'r fersiwn hon.
General agriculture, including viticulture
Growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass
Production of mushrooms, spices, seeds and propagating materials; nurseries
General stock farming
Poultry farming
Rabbit farming
Beekeeping
Silkworm farming
Snail farming
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fresh-water fishing
Fish farming
Breeding of mussels, oysters and other molluscs and crustaceans
Frog farming
Supplies of agricultural services which normally play a part in agricultural production shall be considered the supply of agricultural services, and include the following in particular:
field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting
packing and preparation for market, for example drying, cleaning, grinding, disinfecting and ensilage of agricultural products
storage of agricultural products
stock minding, rearing and fattening
hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings
technical assistance
destruction of weeds and pests, dusting and spraying of crops and land
operation of irrigation and drainage equipment
lopping, tree felling and other forestry services
the value of the total final production including farmers own consumption of the classes ‘agricultural products and game’ and ‘wood in the rough’ as set out in points IV and V below, plus the output of the processing activities referred to in point V of Annex A;
the value of the total inputs required to achieve the production referred to in (1);
the value of the gross fixed-asset formation in connection with the activities listed in Annexes A and B.
| a E.g. hay, clover (excluding brassicas). | ||
| b Excluding cereal seeds, rice seeds and seed potatoes. | ||
| c E.g. wild mushrooms, cranberries, bilberries, blackberries, wild raspberries, etc. | ||
| d E.g. straw, beet and cabbage tops, pea and bean husks. | ||
| e E.g. wine lees, argol, etc. | ||
| f The distinction between these two products is based on the method of processing rather than on different production stages. | ||
| g E.g. olive oil cakes and other residual products of olive oil extraction. | ||
| h Live game includes only specially reared game and other game kept in captivity. | ||
| i If it is a principal product. | ||
| j E.g. skins and animal hair and pelts of slaughtered game, wax, manure, liquid manure. | ||
| l I.e. services which are normally provided by agricultural holdings themselves, e.g. ploughing, mowing and reaping threshing, tobacco drying, sheep-shearing, care of animals. | ||
| SOEC code number | ||
|---|---|---|
| Cereals (excluding rice) | ||
| Wheat and spelt | 10.01.11 10.01.19 | 1 1 |
| Winter vheat and spelt | — | |
| Spring wheat | — | |
| Durum wheat | 10.01.51 10.01.59 | |
| Winter wheat | — | |
| Spring wheat | — | |
| Rye and meslin | ||
| Rye | 10.02.00 | |
| Winter rye | — | |
| Spring rye | — | |
| Meslin | 10.01.11 10.01.19 | 2 2 |
| Barley | 10.03.10 10.03.90 | |
| Spring barley | — | |
| Winter barley | — | |
| Oats and summer meslin | ||
| Oats | 10.04.10 10.04.90 | |
| Summer meslin | — | |
| Maize | 10.05.10 10.05.92 | |
| Other cereals (excluding rice) | ||
| Buckwheat | 10.07.10 | |
| Millet | 10.07.91 | |
| Grain sorghum | 10.07.95 | |
| Canary seed | 10.07.96 | |
| Cereals, not elsewhere specified (excluding rice) | 10.07.99 | |
| Rice (in the husk or paddy) | 10.06.11 | |
| Pulses | ||
| Dried peas and fodder peas | 07.05.11 | |
| Dried peas (other than for fodder) | — | |
| Dried peas (excluding chick peas) | — | |
| Chick peas | — | |
| Fodder peas | — | |
| Haricot beans, broad and field beans | ||
| Haricot beans | 07.05.15 | |
| Broad and field beans | 07.05.95 | |
| Other pulses | ||
| Lentils | 07.05.91 | |
| Vetches | 12.03.31 | 2 |
| Lupins | 12.03.49 | 2 |
| Dried pulses not elsewhere specified, pulse mixtures and cereal and pulse mixtures | 07.05.97 | |
| Roots (brassicas group for fodder) | ||
| Potatoes | ||
| Potatoes (excluding seed potatoes) | ||
| New potatoes | 07.01.13 07.01.15 | |
| Main crop potatoes | 07.01.17 07.01.19 | |
| Seed potatoes | 07.01.11 | |
| Sugar beet | 12.04.11 | |
| Mangolds and fodder beet; swedes, fodder carrots and fodder turnips; other roots and fodder brassicas | ||
| Mangolds and fodder beet | 12.10.10 | |
| Swedes, fodder carrots, fodder turnips | ||
| Swedes | ||
| Fodder carrots, fodder turnips | ||
| Fodder cabbages and kales | 12.10.99 | 2 |
| Other roots and fodder brassicas | ||
| Jerusalem artichokes | 07.06.10 | |
| Sweet potatoes | 07.06.50 | |
| Roots and fodder brassicas not elsewhere specified | 07.06.30 12.10.99 | 3 |
| Industrial crops | ||
| Oil seeds and oleaginous fruit (excluding olives) | ||
| Colza and rape seed | 12.01.91 | |
| Winter colza | — | |
| Summer colza | — | |
| Rape | — | |
| Sunflower seed | 12.01.95 | |
| Soya beans | 12.01.40 | |
| Castor seed | 12.01.50 | |
| Linseed | 12.01.61 12.01.69 | |
| Sesame, hemp, mustard and poppy seed | ||
| Sesame seed | 12.01.97 | |
| Hemp seed | 12.01.94 | |
| Mustard seed | 12.01.92 | |
| Oil poppy and poppy seed | 12.01.93 | |
| Fibre plants | ||
| Flax | 54.01.10 | |
| Hemp | 57.01.10 | |
| Unmanufactured tobacco (including dried tobacco) | 24.01.10 24.01.90 | |
| Hops | 12.06.00 | |
| Other industrial crops | ||
| Chicory roots | 12.05.00 | |
| Medicinal plants, aromatics, spices and plants for perfume extraction | ||
| Saffron | 09.10.31 | |
| Caraway | 07.01.82 | |
| Medicinal plants, aromatics, spices and plants for perfume extraction not elsewhere specified | 09.09 (11-13-15-17-18) 09.10 (11-20-51-55-71) 12.07 (10-20-30-40-50-60-70-80-91-99) | |
| Fresh vegetables | ||
| Cabbages for human consumption | ||
| Cauliflowers | 07.01.21 07.01.22 | |
| Other cabbages | ||
| Brussels sprouts | 07.01.26 | |
| White cabbages | 07.01.23 | |
| Red cabbages | ||
| Savoy cabbages | 07.01.27 | 1 |
| Green cabbages | ||
| Cabbages not elsewhere specified | ||
| Leaf and stalk vegetables other than cabbages | ||
| Celery and celeriac | 07.01.51 07.01.53 07.01.97 | 2 |
| Leeks | 07.01.68 | |
| Cabbage lettuces | 07.01.31 07.01.33 | |
| Endives | 07.01.36 | 1 |
| Spinach | 07.01.29 | |
| Asparagus | 07.01.71 | |
| Witloof chicory | 07.01.34 | |
| Artichokes | 07.01.73 | |
| Other leaf and stalk vegetables | ||
| Corn salad | 07.01.36 | 2 |
| Cardoons and edible thistle | 07.01.37 | |
| Fennel | 07.01.91 | |
| Rhubarb | 07.01.97 | 1 |
| Cress | ||
| Parsley | ||
| Broccoli | ||
| Leaf and stalk vegetables not elsewhere specified | ||
| Vegetables grown for fruit | ||
| Tomatoes | 07.01.75 07.01.77 | |
| Cucumbers and gherkins | 07.01.83 07.01.85 | |
| Melons | 08.09.10 | |
| Aubergines, marrows and pumpkins, courgettes | 07.01.95 | |
| Sweet capsicum | 07.01.93 | |
| Other vegetables grown for fruit | 07.01.97 | 3 |
| Root and tuber crops | ||
| Kohlrabi | 07.01.27 | 2 |
| Turnips | 07.01.54 | |
| Carrots | ||
| Garlic | 07.01.67 | |
| Onions and shallots | 07.01 (62-63-66) | |
| Beetroot (red beet) | 07.01.56 07.01.59 | |
| Salsify and scorzonera | ||
| Other root and tuber crops (chives, radishes, French turnips, horse radishes) | ||
| Pod vegetables | ||
| Green peas | 07.01.41 07.01.43 | |
| Beans | 07.01.45 07.01.47 | |
| Other pod vegetables | 07.01.49 | |
| Cultivated mushrooms | 07.01.87 | |
| Fresh fruit, including citrus fruit (excluding grapes andolives) | ||
| Dessert apples and pears | ||
| Dessert apples | 08.06 (13-15-17) | |
| Dessert pears | 08.06 (36-38) | |
| Cider apples and perry pears | ||
| Cider apples | 08.06.11 | |
| Perry pears | 08.06.32 | |
| Stone fruit | ||
| Peaches | 08.07.32 | |
| Apricots | 08.07.10 | |
| Cherries | 08.07 (51-55) | |
| Plums (including greengages, mirabelles and quetsches) | 08.07 (71-75) | |
| Other stone fruit | 08.07.90 | |
| Nuts | ||
| Walnuts | 08.05.31 | |
| Hazelnuts | 08.05.91 | |
| Almonds | 08.05.11 08.05.19 | |
| Chestnuts | 08.05.50 | |
| Other nuts (excluding tropical nuts) | ||
| Pistaches | 08.05.70 | |
| Nuts not elsewhere specified | 08.05.97 | 1 |
| Other tree fruits | ||
| Figs | 08.03.10 | |
| Quinces | 08.06.50 | |
| Other tree fruits, not elsewhere specified (excluding tropical fruit) | 08.09.90 | 1 |
| Strawberries | 08.08 (11-15) | |
| Berries | ||
| Blackcurrants and red currants | ||
| Blackcurrants | 08.08.41 | |
| Red currants | 08.08.49 | 1 |
| Raspberries | ||
| Gooseberries | 08.08.90 | 1 |
| Other berries (e.g. cultivated blackberries) | 08.09.90 | 2 |
| Citrus fruit | ||
| Oranges | 08.02 (21-22-24-27) | |
| Mandarins and clementines | 08.02 (32-36) | |
| Lemons | 08.02.50 | |
| Grapefruit | 08.02.70 | |
| Other citrus fruit | 08.02.90 | |
| Citrons | — | |
| Limes | — | |
| Bergamots | — | |
| Citrus fruit not elsewhere specified | — | |
| Grapes and olives | ||
| Grapes | ||
| Table grapes | 08.04 (21-23) | |
| Other grapes (for wine-making, fruit juice production and processing into raisins) | 08.04 (25-27) | |
| Olives | ||
| Table olives | 07.01.78 | |
| Other olives (for olive oil production) | 07.01.79 07.03.13 | |
| Other crop products | ||
| Fodder cropsa | 12.10.99 | 1 |
| Nursery products | ||
| Fruit trees and bushes | 06.02 (19-40-51-55) | |
| Vine slips | 06.02 (10-30) | |
| Ornamental trees and shrubs | 06.02 (71-75-79-98) | |
| Forest seedlings and cuttings | 06.02.60 | |
| Vegetable materials used primarily for plaiting | ||
| Osier, rushes, rattans | 14.01 (11-19-51-59) | |
| Reeds, bamboos | 14.01 (31-39) | |
| Other vegetable materials used primarily for plaiting | 14.01.90 | |
| Flowers, ornamental plants and Christmas trees | ||
| Flower bulbs, corms and tubers | 06.01.10 | |
| Ornamental plants | 06.01 (31-39) 06.03 (11-15-90) 06.04 (20-40-0) 06.04.90 | |
| Cut flowers, branches and foliage | ||
| Christmas trees | ||
| Perennial plants | 06.02.92 | |
| Seeds | ||
| Agricultural seeds (1) | 06.02.95 12.03 (11-19-35-39-44-46-84-86-89) | |
| 12.03.31 | 1 | |
| 12.03.49 | 1 | |
| Flower seeds | 12.03.81 | |
| Products gathered in the wildc | 07.01 (88 — 89) | |
| 08.05.97 | 2 | |
| 08.08.31 | ||
| 08.08.35 | ||
| 08.08.49 | 2 | |
| 08.08.90 | 2 | |
| 23.06.10 | 1 | |
| By-products from cultivation of:d | 12.08 (10 — 31) 12.08.90 12.09.00 13.03.12 14.02 (10-21-23-25-29) 14.03.00 14.04.00 14.05 (11 — 19) 15.16.10 23.06.10 23.06.30 13.01.00 | |
| Cereals (excluding rice) | ||
| Rice | ||
| Pulses | ||
| Root crops | ||
| Industrial crops | ||
| Fresh vegetables | ||
| Fruit and citrus fruit | 2 | |
| Grapes and olives | ||
| Other crops | ||
| Crop products not elsewhere specified | ||
| Grape must and wine | ||
| Grape must | 22.04.00 | |
| Wine | 22.05 (21-25-31-35-41-44-45-47-51-57-59-61-69) | |
| By-products of wine productione | 23.05.00 | |
| Olive oil | ||
| Pure olive oilf | 15.07.06 | |
| Olive oil, unrefinedf | 15.07 (07 — 08) | |
| By-products of olive oil extractiong | 23.04.05 | |
| Cattle | ||
| Domestic cattle | 01.02 (11-13-14-15-17) | |
| Calves | — | |
| Other cattle, less than one year old | — | |
| Heifers | — | |
| Cows | — | |
| Male breeding animals | ||
| One to two years old | — | |
| More than two years old | — | |
| Cattle for slaughtering and fattening | ||
| One to two years old | — | |
| More than two years old | — | |
| Pigs | ||
| Domestic pigs | 01.03 (11 — 15 — 17) | |
| Piglets | — | |
| Young pigs | — | |
| Pigs for fattening | — | |
| Sows and gilts for breeding | — | |
| Breeding boars | — | |
| Equines | ||
| Horses | 01.01 (11 — 15 — 19) | |
| Donkeys | 01.01.31 | |
| Mules and hinnies | 01.01.50 | |
| Sheep and goats | ||
| Domestic sheep | 01.04 (11 — 13) | |
| Domestic goats | 01.04.15 | |
| Poultry, rabbits, pigeons and other animals | ||
| Hens, cocks, cockerels, pullets, chicks | 01.05 (10 — 91) | |
| Ducks | 01.05.93 | |
| Geese | 01.05.95 | |
| Turkeys | 01.05.97 | |
| Guinea fowl | 01.05.98 | |
| Domestic rabbits | 01.06.10 | |
| Domestic pigeons | 01.06.30 | |
| Other animals | ||
| Bees | — | |
| Silkworms | — | |
| Animals reared for fur | — | |
| Snails (excluding sea-snails) | 03.03.66 | |
| Animals not elsewhere specified | 01.06.99 02.04.99 | 1 |
| Game and game meat | ||
| Gameh | 01.01.39 01.02.90 01.03.90 01.04.90 01.06.91 | |
| Game meat | 02.04.30 | |
| Milk, untreated | ||
| Cows' milk | — | |
| Ewes' milk | — | |
| Goats' milk | — | |
| Buffalo milk | — | |
| Eggs | ||
| Hens' eggs | ||
| Hatching eggs | 04.05.12 | 1 |
| Other | 04.05.14 | |
| Other eggs | ||
| Hatching eggs | 04.05.12 | 2 |
| Other | 04.05.16 04.05.18 | |
| Other livestock products | ||
| Raw wool (including animal hairi | 53.01 (10 — 20) 53.02 (93 — 95) | |
| Honey | 04.06.00 | |
| Silkworm cocoons | 50.01.00 | |
| By-products of livestock productionj | 15.15.10 43.01. (10 — 20 — 30 — 90) 53.02.97 | |
| Livestock products not elsewhere specified | ||
| Agricultural services l | ||
| Agricultural products almost exclusively imported | ||
| Tropical oil seeds and oleaginous fruit | ||
| Groundnuts | 12.01.11 12.01.15 | |
| Copra | 12.01.20 | |
| Palm nuts and kernels | 12.01.30 | |
| Cotton seed | 12.01.96 | |
| Oil seeds and oleaginous fruit not elsewhere specified | 12.01.99 | |
| Tropical fibre plants | ||
| Cotton | 55.01.00 | |
| Other fibre plants | ||
| Manila hemp | 57.02.00 | |
| Jute | 57.03.10 | |
| Sisal | 57.04.10 | |
| Coir | 57.04.30 | |
| Ramie | 54.02.00 | |
| Fibre plants, not elsewhere specified | 57.04.50 | |
| Other tropical plants for industrial use | ||
| Coffee | 09.01.11 | |
| Cocoa | 18.01.00 | |
| Sugar cane | 12.04.30 | |
| Tropical fruit | ||
| Tropical nuts | ||
| Coconuts | 08.01.75 | |
| Cashew nuts | 08.01.77 | |
| Brazil nuts | 08.01.80 | |
| Pecans | 08.05.80 | |
| Other tropical fruit | ||
| Dates | 08.01.10 | |
| Bananas | 08.01 (31 — 35) | |
| Pineapples | 08.01.50 | |
| Papaws | 08.08.50 | |
| Tropical fruit, not elsewhere specified | 08.01 (60 — 99) | |
| Ivory, unpolished | 05.10.00 | |
Coniferous timber for industrial uses
Coniferous long timber
logs
fir, spruce, douglas
pine, larch
mine timber
fir, spruce, douglas
pine, larch
other long timber
fir, spruce, douglas
pine, larch
Coniferous plywood
fir, spruce, douglas
pine, larch
Coniferous firewood
Fir, spruce, douglas
Pine, larch
Leaf-wood for industrial uses
Long timber (leaf-wood)
logs
oak
beech
poplar
other
mine timber
oak
other
other long timber
oak
beech
poplar
other
Plywood (leaf)
oak
beech
poplar
other
Firewood (leaf)
oak
beech
poplar
other
Forestry services(2)
Other products (e.g. bark, cork, resin)
Telecommunications
The supply of water, gas, electricity and steam
The transport of goods
Port and airport services
Passenger transport
Supply of new goods manufactured for sale
The transactions of agricultural intervention agencies in respect of agricultural products carried out pursuant to Regulations on the common organization of the market in these products
The running of trade fairs and exhibitions
Warehousing
The activities of commercial publicity bodies
The activities of travel agencies
The running of staff shops, cooperatives and industrial canteens and similar institutions
Transactions other than those specified in Article 13 A (1) (q), of radio and television bodies
Transactions referred to in Article 13 A (1) (e)
Transactions referred to in Article 13 A (1) (q)
Supplies covered by Article 13 B (g) in so far as they are made by taxable persons who were entitled to deduction of input tax on the building concerned
The services of travel agents referred to in Article 26, and those of travel agents acting in the name and on account of the traveller, for journeys outside the Community
Textual Amendments
Admission to sporting events
Services supplied by authors, artists, performers, lawyers and other members of the liberal professions, other than the medical and paramedical professions, in so far as these are not services specified in Annex B to the second Council Directive of 11 April 1967
Telecommunications services supplied by public postal services and supplies of goods incidental thereto
Services supplied by undertakers and cremation services, together with goods related thereto
Transactions carried out by blind persons or workshops for the blind provided these exemptions do not give rise to significant distortion of competition
The supply of goods and services to official bodies responsible for the construction, setting out and maintenance of cemeteries, graves and monuments commemorating war dead
Transactions of hospitals not covered by Article 13 A (1) (b)
The supply of water by public authorities
Supplies of those buildings and land described in Article 4 (3)
Passenger transport
The transport of goods such as luggage or motor vehicles accompanying passengers and the supply of services related to the transport of passengers, shall only be exempted in so far as the transport of the passengers themselves is exempt
The supply, modification, repair, maintenance, chartering and hiring of aircraft, including equipment incorporated or used therein, used by State institutions
The supply, modification, repair, maintenance, chartering and hiring of warships
[F2. . . . .]
The services of travel agents referred to in Article 26, and those of travel agents acting in the name and on account of the traveller, for journeys within the Community
Textual Amendments
The right of option referred to in Article 28 (3) (c) may be granted in the following circumstances:
in the case of transactions specified in Annex E:
Member States which already exempt these supplies but also give right of option for taxation, may maintain this right of option
in the case of transactions specified in Annex F:
Member States which provisionally maintain the right to exempt such supplies may grant taxable persons the right to opt for taxation.
Member States already granting a right of option for taxation not covered by the provisions of paragraph 1 above may allow taxpayers exercising it to maintain it until at the latest the end of three years from the date the Directive comes into force.
Textual Amendments
F3 Inserted by Council Directive 92/77/EEC of 19 October 1992.
In transposing the categories below which refer to goods into national legislation, Member States may use the combined nomenclature to establish the precise coverage of the category concerned.
| Category | Description |
|---|---|
| 1 | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in preparation of foodstuffs; products normally intended to be used to supplement or substitute foodstuffs |
| 2 | Water supplies |
| 3 | Pharmaceutical products of a kind normally used for health care, prevention of diseases and treatment for medical and veterinary purposes, including products used for contraception and sanitary protection |
| 4 | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods, and children's car seats |
| 5 | Transport of passengers and their accompanying luggage |
| 6 | Supply, including on loan by libraries, of books (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or substantially devoted to advertising matter |
| 7 | Admissions to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Reception of broadcasting services |
| 8 | Services supplied by or royalties due to writers, composers and performing artists |
| 9 | Supply, construction, renovation and alteration of housing provided as part of a social policy |
| 10 | Supplies of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings |
| 11 | Accommodation provided by hotels and similar establishments including the provision of holiday accomodation (SCI! accommodation) and the letting of camping sites and caravan parks |
| 12 | Admission to sporting events |
| 13 | Use of sporting facilities |
| 14 | Supply of goods and services by organizations recognized as charities by Member States and engaged in welfare or social security work, insofar as these supplies are not exempt under Article 13 |
| 15 | Services supplied by undertakers and cremation services, together with the supply of goods related thereto |
| 16 | Provision of medical and dental care as well as thermal treatment in so far as these services are not exempt under Article 13 |
| 17 | Services supplied in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 4 (5)] |
Textual Amendments
F4 Inserted by Council Directive 94/5/EC of 14 February 1994.
For the purposes of this Directive:
‘ works of art ’ shall mean:
pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701 ),
original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process (CN code 9702 00 00 ),
original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00 ); on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989 ,
tapestries (CN code 5805 00 00 ) and wall textiles (CN code 6304 00 00 ) made by hand from original designs provided by artists, provided that there are not more than eight copies of each,
individual pieces of ceramics executed entirely by the artist and signed by him,
enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths' and silversmiths' wares,
photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included;
‘ collectors' items ’ shall mean:
postage or revenue stamps, postmarks, first-day covers, pre-stamped stationary and the like, franked, or if unfranked not being of legal tender and not being intended for use as legal tender (CN code 9704 00 00 ),
collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaetological, ethnographic or numismatic interest ( CN code 9705 00 00 );
‘ antiques ’ shall mean objects other than works of art or collectors' items, which are more than 100 years old (CN code 9706 00 00 ).]
Textual Amendments
F5 Inserted by Council Directive 95/7/EC of 10 April 1995.
| Description of goods | CN code |
|---|---|
| Tin | 8001 |
| Copper | 7402 7403 7405 7408 |
| Zinc | 7901 |
| Nickel | 7502 |
| Aluminium | 7601 |
| Lead | 7801 |
| Indium | ex 8112 91 ex 8112 99 |
| Cereals | 1001 to 1005 |
| 1006 : unprocessed rice only | |
| 1007 to 1008 | |
| Oil seeds and oleaginous fruit | 1201 to 1207 |
| Coconuts, Brazil nuts and cashew nuts | 0801 |
| Other nuts | 0802 |
| Olives | 0711 20 |
| Grains and seeds (including soya beans | 1201 to 1207 |
| Coffee, not roasted | 0901 11 00 0901 12 00 |
| Tea | 0902 |
| Cocoa beans, whole or broken, raw or roasted | 1801 |
| Raw sugar | 1701 11 1701 12 |
| Rubber, in primary forms or in plates, sheets or strip | 4001 4002 |
| Wool | 5101 |
| Chemicals in bulk | Chapters 28 and 29 |
| Mineral oils (including propane and butane; also including crude petroleum oils) | 2709 2710 2711 12 2711 13 |
| Silver | 7106 |
| Platinum (palladium, rhodium) | 7110 11 00 7110 21 00 7110 31 00 |
| Potatoes | 0701 |
| Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified | 1507 to 1515] |
Textual Amendments
bicycles,
shoes and leather goods,
clothing and household linen (including mending and alteration).
The classification used in this Annex is that used in the Economic Accounts for Agriculture of the Statistical Office of the European communities (SOEC).
I.e. services which are usually performed by forestry undertakings themselves (e.g. felling of timber).
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
