GOVERNMENT OF THE REPUBLIC OF LITHUANIA

GOVERNMENT OF THE REPUBLIC OF LITHUANIA Working document GOVERNMENT OF THE REPUBLIC OF LITHUANIA RESOLUTION No. 1296 ON THE PROCEDURE FOR WITHHOLDING AND REFUND OF EXCISE TAX AND APPROVAL OF THE LIST OF PRODUCTS WHICH CONTAIN SUGAR 4 November 1998 Vilnius Complying with Articles 3 and 7 of the Law of the Republic of Lithuania on Excise Taxes, the Government of the Republic of Lithuania h a s r e s o l v e d :

1. To approve the following annexes: 1.
2. The procedure for withholding and refund of excise tax; 1.
3. The list of products which contain sugar.
4. To establish that: 2.
5. The list specified in subparagraph 1.
6. shall include those products which contain not less than 20 per cent of sugar. The Government of the Republic of Lithuania may include in this list the products which contain less sugar (in percentage). Enterprises which produce products containing less than 20 per cent of sugar, may apply to the Ministry of Agriculture with a request to include the said products in the list. The Ministry shall submit to the Government of the Republic of Lithuania proposals for supplementing the list with the products which contain less than 20 per cent of sugar only if the enterprises applying with this particular issue, have exported during the last three months before the submission of a request, not less than 80 per cent of products produced by them, which are proposed to be included in the list; 2.
7. Sugar manufacturers who sell sugar, must indicate the sum of excise tax in invoices made out (value added tax invoices); 2.
8. Excise tax paid for sugar (as a raw material) may, in a manner prescribed by this Resolution, be withheld or refunded only in the cases when sugar is purchased from the economic entities specified in subparagraph 2.2., or is imported, and only in the cases when the sum of excise tax is set aside in the invoice (value added tax invoice) confirming the purchase of sugar, or in an import declaration; 2.
9. The sum of revenue derived from the excise tax on sugar, including sugar contained in products, less the sum of excise tax on sugar (as a raw material) refundable to exporters, shall be transferred to the Ministry of Agriculture for financing the measures under the National Programme for the Development of Agriculture (paying subsidies for beet roots); 2.
10. If the list specified in subparagraph 1.
11. includes the products which, pursuant to paragraph 1 of Article 3 of the Law of the Republic of Lithuania on Excise Taxes, are the objects of excise tax, excise tax on sugar contained in such products shall be calculated first, and then - excise tax on the product itself, excluding from taxable value the sum of excise tax calculated on sugar contained in the product. The enterprises producing such products shall file separate accounts on excise tax on sugar contained in a product and on excise tax on a product. Prime Minister Gediminas Vagnorius Minister of Finance Algirdas Šemeta Approved by Government of the Republic of Lithuania Resolution No. 1296 of 4 November 1998 Procedure for Withholding and Refund of Excise Tax
12. Enterprises producing products specified in the list of products which contain sugar (hereinafter referred to as the list), must register as excise tax payers at territorial State Tax Inspectorates, must calculate excise tax in accordance with the procedure prescribed by the Law of the Republic of Lithuania on Excise Taxes, and must, within a time-limit fixed in the Law of the Republic of Lithuania on Excise Taxes, file accounts on excise tax of the form approved by the Minister of Finance (hereinafter referred to as accounts) to territorial State Tax Inspectorates, as well as their annexes specified in this procedure.
13. Enterprises registered with territorial State Tax Inspectorates as excise tax payers, shall, together with an account, file an annex which indicates the amount of sugar remaining in the enterprise by the first day of a tax month, the amount of sugar purchased during a tax period (the numbers of purchase documents (invoices or import declarations) shall be put down on the second half of an annex), as well as the amount of sugar remaining by the end of a tax period. The annex shall provide for, by each heading of the list and the total, the amount (in kilograms) and value of listed products sold during a tax period, as well as the calculated sum of excise tax. If during a tax period an enterprise exported the products specified in the list, the data concerning the exported products shall be separately indicated in the annex. In the annex the sum of excise tax on the exported products shall be calculated according to the actual amount of sugar used for production of the said products.
14. The excise duty paid for sugar purchased (imported) as a raw material (codes according to the Combined Nomenclature: 17 01, 1702 20, 1702 60 95 0, 1702 90 60 0, 1702 90 71 0, 1702 90 75 0, 1702 90 79 0, 1702 90 80 0, 1702 90 99 0) for producing products specified in the list, shall be refunded to the enterprises registered with territorial State Tax Inspectorates as excise tax payers, in the cases when such products are exported, and shall be withheld in the cases when such products are sold in Lithuania. The excise tax paid for sugar as a raw material purchased in the Republic of Lithuania, shall be withheld or refunded in accordance with the procedure established in subparagraphs 4-8 only in the cases when the excise tax is specified in the invoice (value added tax invoice) confirming the purchase of sugar.
15. A part of the excise tax on sugar purchased (imported) as a raw material, which corresponds to the sum of the excise tax calculated on the listed products sold within a tax period, shall be withheld for the enterprises registered with territorial State Tax Inspectorates as excise tax payers, i.e. the said enterprises shall not pay into the budget the excise tax calculated on the products indicated in the list, which were sold in Lithuania within a tax period.
16. The excise tax paid on sugar purchased (imported) as a raw material, used for producing the exported products indicated in the list, shall be refunded from the budget to the enterprises registered with territorial State Tax Inspectorates as excise tax payers.
17. The refundable sum of excise tax shall be calculated in accordance with the amount of sugar actually used to produce the listed products exported within a tax period, without exceeding the sum, however, which might be calculated on the basis of the amount (in percentage) of sugar contained in products, specified in the list approved by this Resolution.
18. An exporter requesting to have the excise tax refunded, must, in addition to the documents specified in subparagraphs 1 and 2, submit a request for the refund of excise tax as well as the documents, prescribed by the Customs Department under the Ministry of Finance, which confirm that the products indicated in the list have been exported.
19. Territorial State Tax Inspectorates shall refund the excise tax to exporters within 10 days of the submission of the written request and documents, but not before the prescribed deadline of payment of excise tax (the 30th day of a tax period following the period for which the refunding is requested).
20. If the data on used sugar, indicated in an annex of the account, do not correspond to the calculations provided for in the account because of the recipes used by the enterprise which produces products containing sugar, such lack of correspondence between the data shall not be deemed as a violation of the procedure of excise tax payment. Enterprises which produce products containing sugar, must provide conditions for territorial State Tax Inspectorates to check the recipes of these products, which are used by the enterprises. Approved by Government of the Republic of Lithuania Resolution No. 1296 of 4 November 1998 Products which contain sugar Code* Description Amount of sugar subject to tax (in percentage) 0402 10 91 0 milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5%, in immediate packings of a net content not exceeding 2,5 kg 35 0402 10 99 0 milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5%, other 35 0402 29 15 0 milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 27%, in immediate packings of a net content not exceeding 2,5 kg 38 0402 29 19 0 milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 27%, other 35 0402 29 91 0 milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, exceeding 27%, in immediate packings of a net content not exceeding 2,5 kg 38 0402 29 99 0 milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, exceeding 27%, other 38 0402 99 11 0 milk and cream, concentrated or containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 9,5%, in immediate packings of a net content not exceeding 2,5 kg 43 0402 99 19 0 milk and cream, concentrated or containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 9,5%, other 43 0402 99 31 0 milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, exceeding 9,5% but not exceeding 45%, in immediate packings of a net content not exceeding 2,5 kg 43 0402 99 39 0 milk and cream, concentrated or containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 9,5% but not exceeding 45%, other 43 0402 99 91 0 milk and cream, concentrated or containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 45%, in immediate packings of a net content not exceeding 2,5 kg 43 0402 99 99 0 milk and cream, concentrated or containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 45%, other 43 0403 10 31 0 yoghurt, not flavoured nor containing added fruit, nuts or cocoa, containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 3% 32 0403 10 33 0 yoghurt, not flavoured nor containing added fruit, nuts or cocoa, containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 3% but not exceeding 6% 35 0403 10 39 0 yoghurt, not flavoured nor containing added fruit, nuts or cocoa, containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6% 34 0403 90 31 0 buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, not flavoured nor containing added fruit, nuts or cocoa, containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5% 27 0403 90 33 0 buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, not flavoured nor containing added fruit, nuts or cocoa, containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5% but not exceeding 27% 27 0403 90 39 0 buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, not flavoured nor containing added fruit, nuts or cocoa, containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, exceeding 27% 27 0403 90 61 0 buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, not flavoured nor containing added fruit, nuts or cocoa, containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 3% 43 0403 90 63 buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, not flavoured nor containing added fruit, nuts or cocoa, containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 3% but not exceeding 6% 43 0403 90 69 0 buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, not flavoured nor containing added fruit, nuts or cocoa, containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6% 43 0403 90 91 0 buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, flavoured or containing added fruit, nuts or cocoa, of a fat content, by weight, not exceeding 3% 20 0403 90 93 0 buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, flavoured or containing added fruit, nuts or cocoa, of a fat content, by weight, exceeding 3% but not exceeding 6% 20 0403 90 99 0 buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, flavoured or containing added fruit, nuts or cocoa, of a fat content, by weight, exceeding 6% 20 0404 10 26 0 whey or modified whey, whether or not concentrated, containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a protein content, by weight, not exceeding 15%, and of a fat content, by weight, not exceeding 1,5% 27 0404 10 28 0 whey or modified whey, whether or not concentrated, containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a protein content, by weight, not exceeding 15%, and of a fat content, by weight, exceeding 1,5% but not exceeding 27% 27 0404 10 32 0 whey or modified whey, whether or not concentrated, containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a protein content, by weight, not exceeding 15%, and of a fat content, by weight, exceeding 27% 27 0404 10 34 0 whey or modified whey, whether or not concentrated, containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a protein content, by weight, exceeding 15%, and of a fat content, by weight, not exceeding 1,5% 27 0404 10 36 0 whey or modified whey, whether or not concentrated, containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a protein content, by weight, exceeding 15%, and of a fat content, by weight, exceeding 1,5% but not exceeding 27% 27 0404 10 38 0 whey or modified whey, whether or not concentrated, containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a protein content, by weight, exceeding 15%, and of a fat content, by weight, exceeding 27% 27 0404 10 72 0 whey or modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content, by weight, not exceeding 15%, and of a fat content, by weight, not exceeding 1,5% 43 0404 10 74 0 whey or modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content, by weight, not exceeding 15%, and of a fat content, by weight, exceeding 1,5% but not exceeding 27% 43 0404 10 76 0 whey or modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content, by weight, not exceeding 15%, and of a fat content, by weight, exceeding 27% 43 0404 10 78 0 whey or modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content, by weight, exceeding 15%, and of a fat content, by weight, not exceeding 1,5% 43 0404 10 82 0 whey or modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content, by weight, exceeding 15%, and of a fat content, by weight, exceeding 1,5% but not exceeding 27% 43 0404 10 84 0 whey or modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content, by weight, exceeding 15%, and of a fat content, by weight, exceeding 27% 43 1701 11 10 0 raw cane sugar not containing added flavouring or colouring matter, for refining 92 1701 11 90 0 other raw cane sugar not containing added flavouring or colouring matter 92 1701 12 10 0 raw beet sugar not containing added flavouring or colouring matter, for refining 92 1701 12 90 0 other raw beet sugar not containing added flavouring or colouring matter 92 1701 91 00 0 cane or beet sugar and chemically pure sucrose containing added flavouring or colouring matter 100 1701 99 10 0 white sugar 100 1701 99 90 0 other sugar 100 1702 20 10 0 maple sugar in solid form, containing added flavouring or colouring matter 100 1702 20 90 0 other maple sugar and maple syrup 100 1702 60 95 0 other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose 80 1702 90 60 0 artificial honey, whether or not mixed with natural honey 80 1702 90 71 0 caramel containing 50% or more by weight of sucrose in the dry matter 80 1702 90 75 0 other caramel in the form of powder, whether or not agglomerated 80 1702 90 79 0 other caramel 80 1702 90 80 0 inulin syrup 80 1702 90 99 0 other sugar 80 1704 10 11 0 gum in strips containing less than 60% by weight of sucrose 58 1704 10 19 0 other gum containing less than 60% by weight of sucrose 58 1704 10 91 0 gum in strips containing 60% or more by weight of sucrose 70 1704 10 99 0 other gum containing 60% or more by weight of sucrose 70 1704 90 30 0 white chocolate 45 1704 90 51 0 pastes, including marzipan, in immediate packings of a net content of 1 kg or more 60 1704 90 55 9 other throat pastilles and cough drops which are not recorded in the State Medicines and Medicinal Substances Register of the Republic of Lithuania 60 1704 90 61 0 other sugar confectionery, not containing cocoa, sugar coated 60 1704 90 65 0 gum confectionery and jelly confectionery including fruit pastes in the form of sugar confectionery 60 1704 90 71 0 boiled sweets, whether or not filled 60 1704 90 75 0 toffees, caramels and similar sweets 60 1704 90 81 0 compressed tablets 60 1704 90 99 0 other sugar confectionery, not containing cocoa 60 1806 10 20 0 cocoa powder, containing added sugar or other sweetening matter, containing 5% or more but less than 65% by weight of sucrose or isoglucose expressed as sucrose 50 1806 10 30 0 cocoa powder, containing added sugar or other sweetening matter, containing 65% or more but less than 80% by weight of sucrose or isoglucose expressed as sucrose 75 1806 10 90 0 cocoa powder, containing added sugar or other sweetening matter, containing 80% or more by weight of sucrose or isoglucose expressed as sucrose 90 1806 20 10 0 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, containing 31% or more by weight of cocoa butter or containing a combined weight of 31% or more of cocoa butter and milk fat 35 1806 20 30 0 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, containing a combined weight of 25% or more, but less than 31% of cocoa butter and milk fat 35 1806 20 50 0 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, containing 18% or more by weight of cocoa butter 35 1806 20 70 0 chocolate milk crumb 35 1806 20 80 0 chocolate flavour coating 35 1806 31 00 0 cocoa preparations in blocks, slabs and bars, filled 35 1806 32 90 0 cocoa preparations in blocks, slabs and bars, not filled, with added cereal, fruit or nuts 35 1806 90 19 0 other chocolates, whether or not filled 35 1806 90 31 0 other chocolate products, filled 35 1806 90 39 0 other chocolate products, not filled 35 1901 20 00 0 mixes and doughs for the preparation of bread, pastry, cakes, biscuits and other baker’s wares, whether or not containing cocoa 38 1905 20 10 0 gingerbread and the like, containing by weight of sucrose less than 30% 25 1905 20 30 0 gingerbread and the like, containing by weight of sucrose 30% or more but less than 50% 45 1905 20 90 0 gingerbread and the like, containing by weight of sucrose 50% or more 65 1905 30 11 0 sweet biscuits, waffles and wafers, completely or partially coated or covered with chocolate or other preparations containing cocoa, in immediate packings of a net content not exceeding 85 g 27 1905 30 19 0 other sweet biscuits, waffles and wafers, completely or partially coated or covered with chocolate or other preparations containing cocoa 27 1905 30 30 0 sweet biscuits, containing 8% or more by weight of milk fats 27 1905 30 51 0 sandwich biscuits 27 1905 30 59 0 other sweet biscuits 27 1905 30 99 0 waffles and wafers 27 1905 90 40 0 waffles and wafers with a water content exceeding 10% by weight 21 1905 90 60 0 other bakers’ wares with added sweetening matter 38 1905 90 90 other bakers’ wares 70 2006 00 10 0 ginger preserved by sugar (drained, glacé or crystalized) 70 2006 00 31 0 cherries, preserved by sugar (drained, glacé or crystalized), with a sugar content exceeding 13% by weight 57 2006 00 38 0 other vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystalized), with a sugar content exceeding 13% by weight 45 2007 91 10 0 citrus fruit with a sugar content exceeding 30% by weight 55 2007 99 10 0 plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing, with a sugar content exceeding 30% by weight 60 2007 99 20 0 chestnut purée and paste, with a sugar content exceeding 30% by weight 47 2007 99 31 0 jams, fruit jellies, marmalades, purée and paste of cherries, with a sugar content exceeding 30% by weight 55 2007 99 33 0 jams, fruit jellies, marmalades, purée and paste of strawberries or wild strawberries, with a sugar content exceeding 30% by weight 55 2007 99 35 0 jams, fruit jellies, marmalades, purée and paste of raspberries, with a sugar content exceeding 30% by weight 55 2007 99 39 1 jams, fruit jellies, marmalades, purée and paste of apples, with a sugar content exceeding 30% by weight 55 2007 99 39 9 jams, fruit jellies, marmalades, purée and paste, with a sugar content exceeding 30% by weight 55 2009 11 11 0 orange juice, frozen, of a density exceeding 1,33 g/cm3 at 20 oC, and of a value not exceeding ECU 30 per 100 kg net weight 30 2009 11 19 other orange juice, frozen, of a density exceeding 1,33 g/cm3 at 20 oC 49 2009 11 91 orange juice, frozen, of a density not exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30% by weight 49 2009 11 99 0 other orange juice, frozen, of a density not exceeding 1,33 g/cm3 at 20 oC 30 2009 19 11 0 orange juice, not frozen, of a density exceeding 1,33 g/cm3 at 20 oC, and of a value not exceeding ECU 30 per 100 kg net weight 30 2009 19 19 0 other orange juice, not frozen, of a density exceeding 1,33 g/cm3 at 20 oC 49 2009 19 91 0 orange juice, not frozen, of a density not exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30% by weight 49 2009 19 99 0 other orange juice, not frozen, of a density not exceeding 1,33 g/cm3 at 20 oC 30 2009 20 11 0 grapefruit juice, of a density exceeding 1,33 g/cm3 at 20 oC and of a value not exceeding ECU 30 per 100 kg net weight 30 2009 20 19 0 other grapefruit juice, of a density exceeding 1,33 g/cm3 at 20 oC 49 2009 20 91 0 grapefruit juice, of a density not exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30% by weight 49 2009 20 99 0 other grapefruit juice, of a density not exceeding 1,33 g/cm3 at 20 oC 30 2009 30 11 0 juice of any other single citrus fruit, of a density not exceeding 1,33 g/cm3 at 20 oC and of a value not exceeding ECU 30 per 100 kg net weight 30 2009 30 19 0 juice of any other single citrus fruit, of a density exceeding 1,33 g/cm3 at 20 oC 49 2009 30 51 0 lemon juice, of a density not exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30% by weight 49 2009 30 91 0 other citrus fruit juice, of a density not exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30% by weight 49 2009 40 11 0 pineapple juice, of a density exceeding 1,33 g/cm3 at 20 oC and of a value not exceeding ECU 30 per 100 kg net weight 30 2009 40 19 0 other pineapple juice, of a density exceeding 1,33 g/cm3 at 20 oC 49 2009 40 91 0 pineapple juice, of a density not exceeding 1,33 g/cm3 at 20 oC and with an added sugar content exceeding 30% by weight 49 2009 60 11 0 grape juice, of a density exceeding 1,33 g/cm3 at 20 oC and of a value not exceeding ECU 22 per 100 kg net weight 30 2009 60 19 0 other grape juice, of a density not exceeding 1,33 g/cm3 at 20 oC 49 2009 60 51 0 grape juice, concentrated, of a density not exceeding 1,33 g/cm3 at 20 oC and of a value exceeding ECU 18 per 100 kg net weight 30 2009 60 59 0 other grape juice, of a density not exceeding 1,33 g/cm3 at 20 oC and of a value exceeding ECU 18 per 100 kg net weight 30 2009 60 71 0 grape juice, concentrated, of a density not exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 18 per 100 kg net weight and with an added sugar content exceeding 30% by weight 49 2009 60 79 0 other grape juice, of a density not exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 18 per 100 kg net weight and with an added sugar content exceeding 30% by weight 49 2009 70 11 0 apple juice, of a density exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 22 per 100 kg net weight 49 2009 70 19 0 other apple juice, of a density exceeding 1,33 g/cm3 at 20 oC 49 2009 70 91 0 apple juice, of a density not exceeding 1,33 g/cm3 at 20 oC and with an added sugar content exceeding 30% by weight 49 2009 80 11 0 pear juice, of a density exceeding 1,33 g/cm3 at 20 oC and of a value not exceeding ECU 22 per 100 kg net weight 49 2009 80 19 0 other pear juice, of a density exceeding 1,33 g/cm3 at 20 oC 49 2009 80 32 0 juices of passionfruit (passionflower) and guavas, of a density exceeding 1,33 g/cm3 at 20 oC and of a value not exceeding ECU 30 per 100 kg net weight 30 2009 80 33 0 juices of mangoes, mangosteens, papaws, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya, of a density exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 30 per 100 kg net weight 30 2009 80 35 0 juice of any other single fruit or vegetable, of a density exceeding 1,33 g/cm3 at 20 oC and of a value not exceeding ECU 30 per 100 kg net weight 30 2009 80 36 0 juices of tropical fruit, of a density exceeding 1,33 g/cm3 at 20 oC 30 2009 80 38 0 other juice of any other single fruit or vegetable, of a density exceeding 1,33 g/cm3 at 20 oC 30 2009 80 61 0 pear juice, of a density not exceeding 1,33 g/cm3 at 20 oC and with an added sugar content exceeding 30% by weight 49 2009 80 83 0 juices of passionfruit and guavas, with an added sugar content exceeding 30% by weight 49 2009 80 84 0 juices of mangoes, mangosteens, papaws, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya, of a density not exceeding 1,33 g/cm3 at 20 oC and with an added sugar content exceeding 30% by weight 49 2009 80 86 0 other juice, of a density not exceeding 1,33 g/cm3 at 20 oC and with an added sugar content exceeding 30% by weight 49 2009 80 88 0 juices of tropical fruit, of a density not exceeding 1,33 g/cm3 at 20 oC and with added sugar content not exceeding 30% by weight 49 2009 90 11 0 mixtures of apple and pear juice, of a density not exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 22 per 100 kg net weight and with an added sugar content exceeding 30% by weight 49 2009 90 19 0 other mixtures of apple and pear juice, of a density not exceeding 1,33 g/cm3 at 20 oC 49 2009 90 21 0 other mixtures of juices, of a density exceeding 1,33 g/cm3 at 20 oC and of a value not exceeding ECU 30 per 100 kg net weight 30 2009 90 29 0 other mixtures of juices, of a density exceeding 1,33 g/cm3 at 20 oC 49 2009 90 31 0 mixtures of apple and pear fruit, of a density not exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 18 per 100 kg net weight and with an added sugar content exceeding 30% 49 2009 90 71 0 mixtures of citrus fruit juices and pineapple juice, of a density not exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30% by weight 49 2009 90 92 0 mixtures of juices of tropical fruit, of a density not exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30% by weight 49 2009 90 94 0 mixtures of juices of other fruit, of a density not exceeding 1,33 g/cm3 at 20 oC, of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30% by weight 49 2105 00 10 0 ice cream and other edible ice, whether or not containing cocoa, containing no milk fats or containing less than 3% by weight of such fats 25 2105 00 91 0 ice cream and other edible ice, whether or not containing cocoa, containing by weight of milk fats 3% or more but less than 7% 20 2105 00 99 0 ice cream and other edible ice, whether or not containing cocoa, containing by weight of milk fats 7% or more 20 2106 10 80 9 other protein concentrates and textured protein substances 29 2309 10 90 0 other dog or cat food, put up for retail sale 1 _____________________________________________ * according to the Combined Nomenclature