REGULATION no. 119/2002 on a General System of Preferences – Tariff Preferences in regard to the Importation of Products Originating in the World’s Poorest Developing Countries.

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Tariff preferences for the world’s poorest countries.

Article 1

Tariff on products originating in the world’s poorest developing countries (GSP countries) shall be abolished consistent with the suspension of tariffs on products originating in the European Economic Area.

Tariff preferences are granted to the countries listed in Annex V to the Customs Act No. 55/1987, as amended. The countries are: Afghanistan, Angola, Bangladesh, Benin, Burma, Burkina Faso, Burundi, Bhutan, Cambodia, Cape Verde Islands, Central African Republic, Chad, Congo, Comoros, Djibouti, Eritrea, Equatorial Guinea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Maldives, Mali, Mauritius, Mozambique, Nepal, Niger, Rwanda, Solomon Islands, Samoa, Sao Tome and Principe, Sierra Leone, Somalia, Sudan, Tanzania, Togo, Tuvalu, Uganda, Vanuatu, Yemen and Zambia.

Products covered.

Article 2

Tariff preferences pursuant to this Regulation apply to the following products in the customs tariff, cf. Annex I to the Customs Act No. 55/1987, as amended, provided that other conditions of the Regulation have been met:

  1. Products falling within Chapters 25 - 97 of the Customs Tariff, with the exception of the products listed in Annex I to this Regulation:
  2. Processed agricultural products, provided they fall within headings listed in Annex 2 to this Regulation.
  3. Fish and other marine products, provided they fall within headings listed in Annex 3 to this Regulation.

Rules of origin.

Article 3

Tariff preferences pursuant to this Regulation are subject to the condition that the products originate in a GSP country the meaning of the rules of origin in Annex 4 to this Regulation. Other conditions specified in the rules of origin regarding e.g. the transport of products and proof of origin shall also be satisfied if a product originating in a GSP country is to be granted tariff preferences at the point of importation into Iceland.

Entry into force etc.

Article 4

This Regulation, adopted with reference to Article 6 (2), cf. Article 6 (1) (1) of the Customs Act No. 55/1987, as amended, shall enter into force immediately.

Ministry of Finance, 29 January 2002

Annex 1

Industrial Products.

The following products, falling within Chapters 25 - 97 of the customs tariff, to which this Regulation does not apply pursuant to Article 2 (1):

HS code

Description of Products

3502

Albumins, albuminates and other albumin derivatives:

- Egg albumin:

ex 11

- - Dried, other than unfit, or to be rendered unfit, for human consumption

ex 19

- - Other egg albumin, other than unfit, or to be rendered unfit, for human consumption

ex 20

- Milk albumin, including concentrates of two or more whey proteins, other than unfit, or to be rendered unfit, for human consumption

3823

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:

- Industrial monocarboxylic fatty acids; acid oils from refining:

ex 11

- - Stearic acid for animal feeding

ex 12

- - Oleic acid for animal feeding

ex 13

- - Tall oil fatty acids for animal feeding

19

- - Other:

ex 19

- - - Distilled fatty acids for animal feeding; distilled fluid of fatty acids for animal feeding

ex 70

- Industrial fatty alcohols for animal feeding



Annex 2

Agricultural Products.

Processed agricultural products falling within headings listed in Table 1shall come under the scope of the Regulation pursuant to Article 2 (2).

There are no duties on the aforementioned products unless otherwise stated in the Annex to Table 1.

TABLE 1

HS Code

Description of product

0403

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:

10

- Yogurt:

ex 10

- - Flavoured or containing added fruit, nuts or cocoa

90

- Other:

ex 90

- - Flavoured or containing added fruit, nuts or cocoa

0501

Human hair, unworked, whether or not washed or scoured; waste of human hair

0502

Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair

0503

Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material

0505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

0507

Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, un- worked or simply prepared but not cut to shape; powder and waste of these products

0508

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof

0509

Natural sponges of animal origin

0510

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise pro- visionally preserved

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen:

40

- Sweet corn (Zea mays var. saccharata)

0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:

90

- Other vegetables; mixtures of vegetables

ex 90

- - Sweet corn (Zea mays var. saccharata)

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

- Vegetable saps and extracts:

14

- - Of pyrethrum or of the roots of plants containing rotenone

19

- - Other:

ex 19

- - - Intermixtures of vegetables extracts, for the production of beverages or food preparations

ex 19

- - - Other for medicinal uses than intermixtures of vegetables extracts for the production of beverages, foods or vanila oleoresins

20

- Pectic substances, pectinates and pectates:

ex 20

- - Containing by weight 5 % or more of added sugar

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

1402

Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material

1403

Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles

1404

Vegetable products not elsewhere specified or included:

10

- Raw vegetable materials of a kind used primarily in dyeing or tanning

90

- Other

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No. 1516:

10

- Margarine, excluding liquid margarine:

ex 10

- - Containing more than 10 % but not more than 15 % by weight of milkfat

90

- Other

ex 90

- - Containing more than 10 % but not more than 15 % by weight of milkfat

ex 90

- - Edible mixtures for use as mould release preparations

1520

Glycerol, crude; glycerol waters and glycerol lyes:

ex 00

- For animal feeding1

1522

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:

ex 00

- Degras for animal feeding1

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

50

- Chemically pure fructose

90

- Other, including invert sugar:

ex 90

- - Chemically pure maltose

1704

Sugar confectionery (including white chocolate), not containing cocoa

1806

Chocolate and other food preparations containing cocoa

1901

Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings Nos. 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

- Uncooked pasta, not stuffed or otherwise prepared:

11

- - Containing eggs

19

- - Other

20

- Stuffed pasta, whether or not cooked or otherwise prepared:

ex 20

- - Except products containing more than 20% by weight of sausages, meat, meat offal or blood or mixtures thereof

30

- Other pasta

40

- Couscous

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

1905

Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:

90

- Other:

ex 90

- - Sweet corn (Zea mays var. saccharata); palm hearts; yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 2006:

10

- Potatoes:

ex 10

- - Flour, meal or flakes

90

- Other vegetables and mixtures of vegetables:

ex 90

- - Sweet corn (Zea mays var. saccharata)

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 2006:

20

- Potatoes:

ex 20

- - Flour, meal or flakes

80

- Sweet corn (Zea mays var. saccharata)

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised):

ex 2006

- Sweet corn (Zea mays var. saccharata)

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, wheth- er or not containing added sugar or other sweetening matter

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:

- Nuts, ground-nuts and other seeds, whether or not mixed together:

11

- - Ground-nuts:

ex 11

- - - Peanut butter

ex 11

- - - Ground-nuts, roasted

- Other, including mixtures other than those of subheading No. 2008.19:

ex 91

- - Palm hearts for animal feeding1

99

- - Other:

ex 99

- - - Maize (corn), other than sweet corn (Zea mays var. saccharata)

2101

Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

12

- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:

ex 12

- - - Containing by weight 1.5 % or more of milkfat, 2.5% or more of milk protein, 5 % or more of sugar or 5 % or more of starch

20

- Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté

ex 20

- - Containing by weight 1.5 % or more of milkfat, 2.5 % or more of milk protein, 5 % or more of sugar or 5 % or more of starch

30

- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

ex 30

- - Other roasted coffee substitutes, excluded roasted chicory, extracts, essences and concentrates of other roasted coffee substitutes, excluded roasted chicory

2102

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No. 3002); prepared baking powders

2103

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

20

- Tomato ketchup

30

- Mustard flour and meal and prepared mustard:

ex 30

- - Prepared mustard containing 5 % or more by weight of added sugar

90

- Other:

ex 90

- - Except mango chutney, liquid

2104

Soups and broths and preparations therefor; homogenised composite food preparations

2106

Food preparations not elsewhere specified or included3:

ex 2106

- Except flavoured or coloured sugar syrups or preparations with a basis of fat and water, containing more than 15 % by weight of butter or other milkfat

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 2009

2203

Beer made from malt

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength:

20

- Ethyl alcohol and other spirits, denatured, of any strength

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:

40

- Rum and tafia:

50

- Gin and Geneva:

60

- Vodka

70

- Liqueurs and cordials:

ex 70

- - Containing added sugar exceeding 5% by weight:

90

- Other:

ex 90

- - Aqua vitae (brennivín)

2209

Vinegar and substitutes for vinegar obtained from acetic acid

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

2403

Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences

2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

 

- Other polyhydric alcohols:

43

- - Mannitol

44

- - D-glucitol (sorbitol)

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:

10

- Of a kind used in the food or drink industries

3501

Casein, caseinates and other casein derivatives; casein glues

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:

10

- With a basis of amylaceous substances

3824

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

60

- Sorbitol other than that of subheading No. 2905.44

 

ANNEX TO TABLE I

The customs duties applicable to the processed agricultural products specified in Table 1 shall be zero, except for the following products to which the applicable customs duties (ISK/kg) are as specified:

Icelandic Customs Tariff No.

Description of product

Duty (ISK/kg)

0403

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:

 

0403.1011

- Yogurt containing cocoa

53

0403.1012

- Yogurt containing fruit or nuts

53

0403.1013

- Yogurt, flavoured, n.e.s.

53

0403.1021

- Beverage yogurt, containing cocoa

51

0403.1022

- Beverage yogurt, containing fruit or nuts

51

ex 0403.1029

- Beverage yogurt, flavoured, n.e.s.

51

0403.9011

- Other, containing cocoa

45

0403.9012

- Other, containing fruit or nuts

45

0403.9013

- Other, flavoured, n.e.s.

45

0403.9021

- Other beverages, containing cocoa

45

0403.9022

- Other beverages, containing fruit or nuts

45

ex 0403.9029

- Other beverages, flavoured, n.e.s.

45

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No. 1516:

 

1517.1001

- Margarine, excluding liquid margarine, containing more than 10 % but not more than 15 % by weight of milkfat

88

1517.9002

- Other, containing more than 10 % but not more than 15 % by weight of milkfat

88

1806

Chocolate and other food preparations containing cocoa:

 
 

- Other preparations in blocks, slabs or bars weighing more than 2 kg, or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:

 

1806.2003

- - Cocoa powder, excluding products of heading No. 1901, containing by weight 30% or more of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances

109

1806.2004

- - Cocoa powder, excluding products of heading No. 1901, containing by weight less than 30% of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances

39

1806.2005

- - Other preparations, excluding products of heading No. 1901, containing by weight 30% or more of fresh milk powder and/or skimmed milk powder

109

1806.2006

- - Other preparations, excluding products of heading No. 1901, containing by weight less than 30% of fresh milk powder and/or skimmed milk powder

39

 

- Other, in blocks, slabs or bars:

 

1806.3101

- - Filled chocolate in slabs or bars

51

1806.3109

- - Other, filled chocolate in slabs or bars

51

1806.3202

- - Not filled chocolate containing cocoa paste, sugar, cocoa butter and milk powder, in slabs or bars

47

1806.3203

- - Not filled imitation chocolate in slabs or bars

39

1806.3209

- - Other, not filled in slabs or bars

21

 

- Other:

 
 

- - Substances for the manufacture of beverages:

 

1806.9011

- - - Prepared substances for beverages, with a basis of goods of headings Nos. 0401 to 0404, containing by weight 5% or more of cocoa powder calculated on a totally defatted basis, n.e.s., sugar or other sweetening matter, in addition to other minor ingredients and flavouring matter

22

 

- - Other than substances for the manufacture of beverages:

 

1806.9022

- - - Food specially prepared for infants and for dietetic purposes

18

1806.9023

- - - Easter eggs

48

1806.9024

- - - Ice-cream sauces and dips

39

1806.9025

- - - Coated or covered, such as raisins, nuts, "puffed" cereals, liquorice, caramels and jellies

53

1806.9026

- - - Chocolate creams (konfekt)

48

1806.9028

- - - Cocoa powder, excluding products of heading No. 1901, containing by weight 30% or more of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances

118

1806.9029

- - - Cocoa powder, excluding products of heading No. 1901, containing by weight less than 30% of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances

43

1806.9039

- - - Other

47

1901

Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings Nos. 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:

 
 

- Mixes and doughs for the preparation of bakers’ wares of heading No. 1905, containing a total of 3 % or more of fresh milk powder, skimmed milk powder, eggs, milkfat (such as butter), cheese or meat:

 

1901.2012

- - For the preparation of gingerbread and the like of heading No. 1905.2000

25

1901.2013

- - For the preparation of sweet biscuits of headings Nos. 1905.3011 and 1905.3029, including cookies

17

1901.2014

- - For the preparation of ginger snaps of heading No. 1905.3021

29

1901.2015

- - For the preparation of waffles and wafers of heading No. 1905.3030

10

1901.2016

- - For the preparation of rusks, toasted bread and similar toasted products of heading No. 1905.4000

15

1901.2017

- - For the preparation of bread of heading No. 1905.9011 with filling based on butter or other dairy products

39

1901.2018

- - For the preparation of bread of heading No. 1905.9019

5

1901.2019

- - For the preparation of plain biscuits of heading No. 1905.9020

5

1901.2022

- - For the preparation of cakes and pastry of heading No. 1905.9040

33

1901.2023

- - Mixes and doughs, containing meat, for the preparation of pies, including pizza, of heading No. 1905.9051

97

1901.2024

- - Mixes and doughs, containing ingredients other than meat, for the preparation of pizza and the like of heading No. 1905.9059

53

1901.2029

- - For the preparation of products of heading No. 1905.9090

43

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

 

1902.1100

- Uncooked pasta, not stuffed or otherwise prepared:

8

 

- Stuffed pasta, whether or not cooked or otherwise prepared:

 

1902.2022

- - Containing 3% up to and including 20% by weight of sausages, meat, meat offal or blood or mixtures thereof

41

1902.2031

- - Stuffed with cheese, containing more than 3% by weight of cheese

35

1902.2041

- - Stuffed with meet and cheese, containing a total of 3% up to and including 20% by weight of meat and cheese

142

1902.2042

- - Stuffed with meet and cheese, containing a total of 3% up to and including 20% by weight of meat and cheese

41

 

- Other pasta:

 

1902.3021

- - With sausages, meat, meat offal or blood or mixtures thereof, in a proportion of 3% up to and including 20% by weight

41

1902.3031

- - With cheese in a proportion exceeding 3% by weight

35

1902.3041

- - With meet and cheese, in a proportion of 3% up to and including 20% by weight, total

41

1902.4021

- With sausages, meat, meat offal or blood or mixtures thereof, in a proportion of 3% up to and including 20% by weight

41

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms:

 

1903.0001

- In retail packings of 5 kg or less

Free

1903.0009

- Other than in retail packings of 5 kg or less

Free

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:

 
 

- Other:

 

1904.9001

- - Containing meat in a proportion of 3% up to and including 20% by weight

42

1905

Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:

 

1905.2000

- Gingerbread and the like

83

 

- Sweet biscuits; waffles and wafers, coated or covered with chocolate or with fondants containing cocoa:

 

1905.3011

- - Sweet biscuits (including cookies)

17

1905.3019

- - Other than sweet biscuits

16

 

- Sweet biscuits; waffles and wafers, coated or covered with chocolate or with fondants containing cocoa:

 
 

- - Sweet biscuits (including cookies):

 

1905.3021

- - - Ginger snaps

31

1905.3022

- - - Sweet biscuits and cookies, containing less than 20% of sugar

23

1905.3029

- - - Other sweet biscuits and cookies

19

1905.3030

- - Other

11

1905.4000

- Rusks, toasted bread and similar toasted products

16

 

- Other:

 
 

- - Bread:

 

1905.9011

- - - With a filling consisting essentially of butter or other dairy products (for example, garlic butter)

39

1905.9019

- - - Other

5

1905.9020

- - Plain biscuits

5

1905.9040

- - Cakes and pastry

35

 

- - Pies, including pizza:

 

1905.9051

- - - Containing meat

97

1905.9059

- - - Other

53

1905.9090

- - Other

45

2103

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

 
 

- Other than soya sauce, tomato ketchup and sauces of mustard flour and meal and prepared mustard sauce:

 

2103.9020

- - Mayonnaise

19

2103.9030

- - Sauces of oil n.e.s. (for example rémoulades sauces)

19

2103.9051

- - Containing meat, in a proportion exceeding 20% by weight

97

2103.9052

- - Containing meat, in a proportion of 3% up to and including 20% by weight

52

2104

Soups and broths and preparations therefor; homogenised composite food preparations:

 
 

- Soups and broths and preparations therefor:

 

2104.1001

- - Preparations of vegetable soups with a basis of flour, meal, starch or malt extract

3

2104.1002

- - Other soup powder in packings of 5 kg or more

31

2104.1003

- - Canned fish soups

27

 

- - Other soups:

 

2104.1011

- - - Containing meat in a proportion exceeding 20% by weight

78

2104.1012

- - - Containing meat in a proportion of 3% up to and including 20% by weight

44

2104.1019

- - - Other

21

 

- - Other:

 

2104.1021

- - - Containing meat in a proportion exceeding 20% by weight

78

2104.1022

- - - Containing meat in a proportion of 3% up to and including 20% by weight

44

2104.1029

- - - Other

21

 

- Homogenised composite food preparations:

 

2104.2001

- - Containing meat in a proportion exceeding 20% by weight

97

2104.2002

- - Containing meat in a proportion of 3% up to and including 20% by weight

51

2104.2003

- - Containing fish, crustaceans, molluscs or other aquatic invertebrates

24

2104.2009

- - Other

24

2106

Food preparations not elsewhere specified or included:

 
 

- Other:

 
 

- - Powder for making desserts:

 

2106.9041

- - - In retail packings of 5 kg or less, containing milk powder, egg white or egg yolks

67

2106.9048

- - - Other, containing milk powder, egg white or egg yolks

80

2106.9049

- - - Other, not containing milk powder, egg white or egg yolks

67

2106.9064

- - Containing meat in a proportion of 3% up to and including 20% by weight

41

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 2009:

 
 

- Other:

 
 

- - Of dairy products with other ingredients, provided that the dairy products are 75 % or more by weight excluding packings:

 

2202.9011

- - - In packings of paperboard

41

2202.9012

- - - In disposable packings of steel

41

2202.9013

- - - In disposable packins of aluminium

41

2202.9014

- - - In disposable packings of glass exceeding 500 ml

41

2202.9015

- - - In disposable packings of glass not exceeding 500 ml

41

2202.9016

- - - In disposable packings of plastics, coloured

41

2202.9017

- - - In disposable packings of plastics,not coloured

41

2202.9019

- - - Other

41



Tariff codes set out in this Annex refer to those applicable in Iceland on 1 January 2002. The terms of this Annex will not be affected by any changes that may be made in the tariff nomenclature.

 

Annex 3

Marine products.

Products, classified under the following headings of the customs tariff, shall fall under the scope of the Regulation pursuant to Article 2 (3) and be granted duty free access:

 

HS Code

Description of product

0208

Other meat and edible meat offal, fresh, chilled or frozen:

 

-Other:

ex 40

- - Of whale

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

1516

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared:

 

- Animal fats and oils and their fractions:

ex 10

- -Only of fish or marine mammals

1603

Extracts and juices of whale meat, fish or crustaceans, molluscs or other aquatic invertebrates:

ex 00

- Extracts and juices of whale meat, fish or crustaceans, molluscs or other aquatic invertebrates

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves:

 

- Flours, meals and pellets, of meat or meat offal; greaves:

ex 10

- - Whale meal

ex 20

- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates:

2309

Preparations of a kind used in animal feeding:

 

- Other:

ex 90

- - Fish silage

Annex 4

Rules of origin.

Chapter I

General provisions.

Definitions.

Article 1

For the purpose of this Annex:

  1. "manufacture" means any kind of working or processing, including assembly or specific operations;
  2. "material" means any ingredient, raw material, component or part, etc., used in the manufacture of a product;
  3. "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation;
  4. "goods" means both materials and products;
  5. "customs value" means the value determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on Customs Valuation);
  6. "ex-works price" means the price paid for the product ex-works to the manufacturer in a GSP country in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are or may be returned or repaid when the product obtained is exported;
  7. "value of materials" means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in a GSP country;
  8. "value of originating materials" means the value of such materials as defined in subparagraph 7 applied mutatis mutandis;
  1. "chapters" and "headings" mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Annex as "the Harmonized System" or "HS";
  2. "classified" refers to the classification of a product or material under a particular heading;
  3. "consignment" means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
  4. "GSP country" refers to the developing countries entitled to preferential treatment pursuant to this Regulation;
  5. "certificate of origin" means proof of origin in the form of a certificate of origin in the format and with the content specified at any given time;
  6. "invoice declaration" means proof of origin in the form of a invoice declaration with the content specified at any given time;
  7. "territories" means the territory of a GSP country including its territorial waters.

 

Chapter II

DEFINITION OF THE CONCEPT "ORIGINATING PRODUCTS"

Origin criteria.

Article 2

A product shall be considered originating in a GSP country within the meaning of this Regulation if it satisfies one of the following criteria:

1 The product is wholly obtained in a GSP country in accordance with Article 3;

2. The product has undergone sufficient working or processing in a GSP country in accordance with Article 4.

 

Wholly obtained products.

Article 3

The following products are considered to be wholly obtained in a GSP country within the meaning of Article 2 (1):

1. mineral products extracted from their soil or from their seabed;

2. vegetable products harvested there;

3. live animals born and raised there;

4. products obtained from live animals raised there;

5. products obtained from hunting, fishing or trapping conducted there;

6. products of sea fishing and other products taken from the sea outside the territorial waters of the country concerned by its vessels;

7. products manufactured on board its factory ships, exclusively from products referred to in subparagraph 6;

8. used articles collected there fit only for the recovery of raw materials;

9. waste and scrap resulting from manufacturing operations conducted there;

10. products extracted from the seabed or marine subsoil outside the territorial waters of the country concerned provided that it has sole rights to exploit that seabed or subsoil;

11. goods manufactured there exclusively from products specified in subparagraphs 1 to 10.

The terms "its vessels" and "its factory ships" in paragraph 1 (6) and (7) shall apply only to vessels and factory ships which fulfill the following conditions:

1. are registered or recorded in the country concerned;

2. sail under the flag of the country concerned;

3. are owned to an extent of at least 50 per cent by nationals of the country in question, or by a company with its head office in that country, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of the country and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to that country or to public bodies or nationals of the said country;

4. the master and officers are nationals of the country concerned;

5. at least 75 per cent of the crew are nationals of the country concerned.

Vessels operating on the high seas, including factory ships, on which the fish caught is worked or processed shall be considered as part of the territory of the GSP country concerned, provided that they satisfy the conditions set out in paragraph 2.

Sufficiently worked or processed products.

Article 4

For the purposes of Article 2, products which are not wholly obtained in a GSP country are considered to be sufficiently worked or processed when the conditions in the rules on working or processing in Annex II to Protocol 4 to the Agreement on the European Economic Area have been met. The conditions referred to above indicate, for all products covered by this Regulation, the working or processing of which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list, is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list covering these, should not be used in the manufacture of this product may nevertheless be used, provided that:

1. their total value does not exceed 10 per cent of the ex-works price of the product;

2. any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.

The provision of paragraph 2 shall not apply to products falling within Chapters 50 to 63 of the Harmonized System.

The provisions of this paragraph shall apply except as provided for in Article 5.

 

Insufficient working or processing.

Article 5

The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 4 are satisfied:

1. operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);

2. simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;

3. changes of packaging, as well as breaking up and assembly of packages, simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

4. affixing marks, labels and other like distinguishing signs on products or their packaging;

5. simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in this Annex to enable them to be considered as originating products;

6. simple assembly of parts to constitute a complete product;

7. a combination of two or more operations specified in subparagraphs 1 to 6;

8. slaughter of animals.

Unit of qualification.

Article 6

The unit of qualification for the application of the provisions of this Annex shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.

Accordingly, it follows that:

1. when a product composed of a group or assembly of articles is classified under a single heading in the Harmonised System, the whole constitutes the unit of qualification; or

2. when a consignment consists of a number of identical products classified under the same heading in the harmonised system, each product shall be taken individually when applying the provisions of this Annex.

Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Accessories, spare parts and tools.

Article 7

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Sets.

Article 8

Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. However, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.

Neutral elements.

Article 9

In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

1. energy and fuel;

2. plant and equipment;

3. machines and tools;

4. goods which do not enter and which are not intended to enter into the final composition of the product.

 

Chapter III

Territorial requirements.

Principle of territoriality.

Article 10

The conditions set out in Article 2 for acquiring originating status must be fulfilled without interruption in a GSP country. Without prejudice to the provision of Article 11, the acquisition of originating status shall be regarded as interrupted when products having undergone working or processing in a GSP country have left the territory of the country concerned.

Re-importation of goods.

Article 11

Where originating goods exported from a GSP country to another country are returned, they must be considered as non-originating. However, this does not apply if it can be demonstrated to the satisfaction of Icelandic customs authorities or the competent authorities of the GSP country concerned that the goods returned are the same goods as those exported.

Direct transport.

Article 12

The preferential treatment provided for under this Regulation shall only be applied to products originating in a GSP country pursuant to Article 2 (1) transported directly from the GSP country concerned to Iceland.

The following shall be considered as transported directly within the meaning of paragraph 1:

  1. The transportation of goods without passing through the territory of any other country.
  2. The transportation of a single consignment through territories of other countries with, should the occasion arise, trans-shipment or temporary warehousing in such country of transit or of warehousing, provided it remains under the surveillance of the customs authority in the relevant country of transit or warehousing and have not undergone operations other than unloading, reloading or any operation designed to preserve them in good condition.

Evidence that the conditions set out in paragraph 2 (2) have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:

1. a single transport document covering the passage from the GSP country concerned through the country of transit;

2. a certificate issued by the customs authority of the country of transit:

a. giving an exact description of the product;

b. stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used;

c. certifying the conditions under which the products remained in the transit country;

3. failing these, any other substantiating documents.

 

Exhibitions.

Article 13

Products, sent from a GSP country for exhibition in a third country and transported after the exhibition to Iceland, shall on importation be considered as originating products in the GSP country concerned, provided it is shown to the satisfaction of the customs authorities that:

1. an exporter has consigned these products directly from the GSP country concerned to the country in which the exhibition is held, and has exhibited them there;

2. the products have been sold or otherwise disposed of by that exporter to a recipient in Iceland;

3. the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition;

4. the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

Proof of origin shall be submitted to Icelandic customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and the conditions under which they have been exhibited may be required.

The provisions of this Article shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

 

Chapter IV

Proof of Origin.

General conditions.

Article 14

Evidence that a product originates in a GSP country must on importation into Iceland be provided by submitting either:

1. certificate of origin, pursuant to the provisions of this Chapter and in accordance with the model in Chapter VI, issued by an exporter in a GSP country, or

2. an invoice declaration made out by the exporter in a GSP country in accordance with the provisions of this Chapter and the model in Chapter VII, provided that the value of the originating products in the consignment does not exceed ISK 250 000.

Issuing of certificate of origin.

Article 15

The competent authorities of a GSP country shall issue a certificate of origin, in English or French, upon application by the exporter.

The exporter applying for a certificate of origin shall be prepared to submit at any time, at the request of the competent authorities of the GSP country concerned, any appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Annex.

The application form for the issue of a certificate of origin shall be filled out in English or French. If it is handwritten, it shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the description and the empty space must be crossed through.

The authorities issuing the certificate of origin shall take any necessary actions to confirm that the products in question are originating and that other requirements of this Annex have been met. For this purpose, they shall have the right to request for any evidence and to carry out any inspection of the exporter's accounts or any other control considered appropriate.

The date of issue of the certificate of origin shall be indicated on the certificate.

Certificate of origin issued retrospectively.

Article 16

The competent authorities of the GSP country concerned may, in exceptional cases, issue certificates of origin after exportation of the products. The conditions for this are as follows:

1. the certificate was not issued at the time of exportation because of errors or accidental omissions or special circumstances; or

2. it is demonstrated to the satisfaction of the customs authorities that a certificate of origin having been issued was not accepted on importation due to technical reasons.

For the purposes of implementing paragraph 1, the exporter must indicate in the application the place and date of exportation of the products to which the certificate of origin relates, and state the reasons for his request.

The authorities may issue a certificate of origin retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding export file.

Certificates of origin issued retrospectively must be endorsed with one of the following phrases: "ISSUED RETROSPECTIVELY" or "DELIVRÉ À POSTERIORI" (French version) in the "Remarks" box of the certificate of origin.

Issuing a duplicate of the certificate of origin.

Article 17

In the event of theft, loss or destruction of a certificate of origin, the exporter may apply, to the customs authorities which issued it, for a duplicate made out on the basis of the export documents in their possession.

The duplicate issued in this way shall be endorsed with one of the following words: "DUPLICATE" or "DUPLICATA" (French version). The endorsement shall be inserted in the "Remarks" box of the certificate of origin.

The duplicate, which shall bear the same date of issue as the original origin certificate, shall take effect as from that date.

Invoice declaration.

Article 18

The exporter of a product originating in a GSP country may, once he has fulfilled the conditions of this Article, verify the origin of the products without the certificate of origin by giving a declaration on an invoice stating that the product originates in the country concerned. The invoice declaration shall be in English or in French.

The condition for verifying the origin through an invoice declaration, cf. paragraph 1, is that the ex-works price of the product does not exceed 250 000 ISK.

If so requested, the exporter making out an invoice declaration to Icelandic customs authorities or the competent authorities of the exporting country must provide all necessary data to verify the origin of the product.

The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the Icelandic customs authorities or the competent authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Annex.

An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Chapter VII. If the declaration is handwritten, it shall be written in ink in printed characters.

Invoice declarations shall bear the original signature of the exporter in manuscript.

The provisions of this Regulation concerning the issuing, usage and verification of certificates of origin shall apply in the same manner to a declaration made out on an invoice.

Validity of proof of origin.

Article 19

The proof of origin shall be valid for 10 months following the date of issue in the GSP country concerned and the proof must be submitted within that period to the Icelandic customs authorities.

Proofs of origin which are submitted to the customs authorities after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying the preferential treatment pursuant to this Regulation, where the failure to submit these documents by the final date set is due to exceptional circumstances. The same applies if the products are presented to the Icelandic customs authorities within the final time set but the documents to proof the origin submitted after the end of the said time limit.

Submission of proof of origin.

Article 20

When importing into Iceland, a certificate of origin or an invoice declaration must be submitted to the customs authorities. The customs authorities may require a translation of proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the application of this Regulation.

Importation by instalments.

Article 21

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2 (a) of the Harmonized System and falling within Sections XVI and XVII or heading Nos 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Exemptions from formal proof of origin.

Article 22

Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Annex and where there is no doubt as to the veracity of such a declaration. However, the total value of these products shall not exceed 20 000 ISK in the case of small packages or 50 000 ISK in the case of products forming part of travellers' personal luggage.

Discrepancies and formal errors.

Article 23

The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.

Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Chapter V

Administrative co-operation.

Notification of competent authorities.

Article 24

A GSP country intending to exercise its right to tariff preferences pursuant to this Regulation shall ensure, as far as possible, that the provisions of this Annex are adhered to, e.g. as regards the rules on the origin of a product, the issuing of a certificate of origin and the issuing of an invoice declaration.

A GSP country shall inform the Icelandic customs authorities of the names and addresses of their authorities empowered to issue the certificate of origin and the authorities responsible for the control of the certificates of origin and the invoice declarations. Furthermore, it shall send the Icelandic customs authorities specimen impressions of the stamps used for the issuing of the certificates of origin.

Verification of origin.

Article 25

A GSP country shall assist Icelandic customs authorities in verifying the authenticity of the certificates of origin and invoice declarations and the information given in these documents.

Subsequent verifications of proofs of origin shall be carried out at random or whenever the Icelandic customs authorities have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Annex.

Icelandic customs authorities shall, if have reason to, send the certificate of origin or the invoice declaration, or a copy of these documents, to the competent authorities in the GSP country concerned together with a request for a verification of origin. The substantive or formal reasons for making the request shall be specified, as the case may be. To support the request the customs authorities shall send all documents and information collected which indicate that the information submitted in evidence of the origin is false.

The competent authorities in the exporting country shall carry out the verification. For this purpose, they shall have the right to request any evidence and to carry out any inspection of the exporter's accounts or any other control considered appropriate.

Icelandic customs authorities requesting the verification shall be informed of the results of this verification as soon as possible.

Chapter VI

Certificate of origin, form A and application
for a certificate of origin, form A.

Printing instructions.

Article 26

Each form shall be of the same size as the sample shown in this Annex. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

The public authorities in a GSP country may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

 

 

(The next 4 pages contain samples of certificates of origin and samples of applications for certificates of origin: 1. Front of GSP certificate of origin/back Notes (1996), 2. Front of GSP certificate of origin/back of application for certificate of origin.)

 

Chapter VII

Invoice declaration.

English and French texts

Article 27

Invoice declaration, cf. Article 18 of this Annex, shall be made in accordance with the text below.

English text:

The exporter of the products covered by this document declares that, exept where otherwise clearly indicated, these products are of..............................preferential origin according to the rules of origin of the Icelandic Generalized System of Preferences.

 

_______________________________(1)

Place and date

 

_______________________________

Signature of the exporter; in addition
the name of the person signing
the declaration has to be indicated
in clear script

 

French text

L'exportateur des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle..............................au sens des règles d'origine du Système des préférences tarifaires generalisées d'Islande.

 

_________________________________(1)

Place and date

 

_________________________________

Signature of the exporter; in addition

the name of the person signing

the declaration has to be indicated

in clear script

 

 

 

 

 

 

 

 

 

 

__________________________________________

(1) These indications may be omitted if the information is contained on the document itself.

Chapter VIII

List of working or processing required to be carried out on non-originating materials in order that the product manufacture can obtain originating status.

Working or processing of materials and list of working or processing.

Article 28

The list of working or processing in Annex II to Protocol 4 of the Agreement on the European Economic Area, together with the introductory notes of Annex I to the same Protocol, with regard to the amendments derived from the amendments to the Harmonized System Nomenclature of 1 January 2002, cf. Notice in Division A of the Official Gazette. No. 126/2001, shall apply to the required working or processing of non-originating materials.

 

List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status (PDF 197K)