10 CEREALS
Section & Chapter notes
Section IISPECIAL PROVISIONS A. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms 1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goo
: A heading number placed between square brackets in column 1 of the schedule of customs duties indicates that the heading has been deleted (for example, heading [1519 ]). In an annex to the schedule of customs duties, the placing of the annex's reference between square brackets indicates that the contents of that annex have been deleted (for example, [Annex 7]). SUPPLEMENTARY UNITS c/k Carats (1 metric carat = 2 × 10 –4 kg) ce/el Number of cells ct/l Carrying capacity in tonnes ( 11 ) g Gram gi F/S Gram of fissile isotopes kg H 2 O 2 Kilogram of hydrogen peroxide kg K 2 O Kilogram of potassium oxide kg KOH Kilogram of potassium hydroxide (caustic potash) kg met.am. Kilogram of methylamines kg N Kilogram of nitrogen kg NaOH Kilogram of sodium hydroxide (caustic soda) kg/net eda Kilogram drained net weight kg P 2 O 5 Kilogram of diphosphorus pentaoxide kg 90 % sdt Kilogram of substance 90 % dry kg U Kilogram of uranium 1 000 kWh Thousand kilowatt hours l Litre l alc. 100 % Litre pure (100 %) alcohol m Metre m 2 Square metre m 3 Cubic metre 1 000 m 3 Thousand cubic metres pa Number of pairs p/st Number of items 100 p/st Hundred items 1 000 p/st Thousand items TJ Terajoule (gross calorific value) t. CO 2 Tonne of CO 2 (carbon dioxide) equivalent ( 12 ) — No supplementary unit PART TWO SCHEDULE OF CUSTOMS DUTIES
Chapter 10CEREALS
1. (A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk. (B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006 . Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008 . 2. Heading 1005 does not cover sweetcorn (Chapter 7). Subheading note 1. The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species. Additional notes 1. The following terms have the meanings hereunder assigned to them: (a) ‘round grain rice’ (subheadings 1006 10 30 , 1006 20 11 , 1006 20 92 , 1006 30 21 , 1006 30 42 , 1006 30 61 and 1006 30 92 ): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2; (b) ‘medium grain rice’ (subheadings 1006 10 50 , 1006 20 13 , 1006 20 94 , 1006 30 23 , 1006 30 44 , 1006 30 63 and 1006 30 94 ): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3; (c) ‘long grain rice’ (subheadings 1006 10 71 , 1006 10 79 , 1006 20 15 , 1006 20 17 , 1006 20 96 , 1006 20 98 , 1006 30 25 , 1006 30 27 , 1006 30 46 , 1006 30 48 , 1006 30 65 , 1006 30 67 , 1006 30 96 and 1006 30 98 ): rice, the grains of which are of a length exceeding 6,0 mm; (d) ‘paddy rice’ (subheadings 1006 10 30 , 1006 10 50 , 1006 10 71 , 1006 10 79 and 1006 10 90 ): rice which has retained its husk after threshing; (e) ‘husked rice’ (subheadings 1006 20 11 , 1006 20 13 , 1006 20 15 , 1006 20 17 , 1006 20 19 , 1006 20 92 , 1006 20 94 , 1006 20 96 , 1006 20 98 and 1006 20 99 ): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’; (f) ‘semi-milled rice’ (subheadings 1006 30 21 , 1006 30 23 , 1006 30 25 , 1006 30 27 , 1006 30 29 , 1006 30 42 , 1006 30 44 , 1006 30 46 , 1006 30 48 and 1006 30 49 ): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed; (g) ‘wholly milled rice’ (subheadings 1006 30 61 , 1006 30 63 , 1006 30 65 , 1006 30 67 , 1006 30 69 , 1006 30 92 , 1006 30 94 , 1006 30 96 , 1006 30 98 and 1006 30 99 ): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains; (h) ‘broken rice’ (subheading 1006 40 ): grain fragments, the length of which does not exceed three-quarters of the average length of the whole grain. 2. The duty-rate applicable to mixtures of this chapter is as follows: (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies; (b) in other mixtures, the rate applicable is that of the component which results in the highest amount of import duty.
Source: Combined Nomenclature legal notes (Annex I to Regulation 2658/87, EUR-Lex).