council regul ec decemb appli multiannu scheme generalis tariff prefer period juli decemb council european union regard treati establish european commun articl thereof regard propos commiss accord offer made context unit nation confer trade develop unctad european commun open generalis tariff prefer commenc respect agricultur industri product develop countri initi year period applic system prefer end decemb year period end decemb scheme unchang decemb commun made year offer posit role plai system past improv access develop countri market prefer give countri accept justifi continu exist time step prioriti measur includ multilater liberalis trade commun council date june commiss set recommend guidelin year period applic scheme generalis prefer period ten year guidelin confirm adopt scheme year period open council regul ec decemb appli year scheme generalis tariff prefer respect industri product origin develop countri council regul ec june appli multiannu scheme generalis tariff prefer juli june respect agricultur product origin develop countri treati european union lent fresh impetu commun develop polici aspect union extern polici set prioriti object sustain econom social develop develop countri smooth gradual integr world economi commun scheme generalis prefer continu develop orient approach focus prioriti countri poorest countri scheme complementari world trade organis wto instrument foster integr develop countri world economi multilater trade system give prefer transit measur need phase consid longer exist commun scheme generalis tariff prefer continu aim level liberalis impact preferenti margin potenti volum preferenti trade neutral compar previou scheme prejudic special incent arrang commun scheme generalis tariff prefer account sector product sensit commun industri agricultur sensit sector continu protect import surg bean dual mechan involv modul preferenti tariff margin coupl emerg safeguard claus order improv access commun market increas actual prefer moder develop develop countri system graduat continu sector countri graduat combin develop criterion express develop index reflect countri capita incom level manufactur export compar commun measur rel specialis express specialis index base ratio beneficiari countri share total commun import gener share total commun import sector combin applic criteria make adjust crude result specialis index term sector exclud line level develop commun review result graduat mechan end light world trade invest climat sector countri graduat system continu appli beneficiari countri export product cover generalis system prefer gsp sector exceed beneficiari export product sector statist refer year previou scheme irrespect level develop countri export commun product cover gsp sector exce beneficiari countri export commun sector statist refer year previou scheme remain exempt graduat system countri territori capita incom higher member state commun develop index higher continu exclud scheme singapor ministeri confer decemb wto member countri pledg carri action plan improv access market product origin develop countri basi commiss commun april council conclus june council regul ec grant develop countri parti lomé convent prefer equival enjoi signatori countri undertak effect programm combat drug product traffick remain entitl favour treatment grant previou scheme countri concern continu enjoi duti free access industri agricultur product provid continu effort combat drug treatment extend industri product central american common market countri panama council regul ec implement special incent arrang labour right environment protect provid articl regul ec ec special incent arrang countri beneficiari gener scheme sector subject graduat mechan subject claus articl regul ec ec exclud reason competit capac irrespect level develop countri concern incent labour right grant countri request write provid proof appli legisl incorpor substanc standard laid ilo convent applic principl organis bargain collect ilo convent minimum ag admiss employ incent labour right confin countri case product sector step compli ilo convent question provis made incent appli sector incent environment protect grant countri request provid proof appli legisl incorpor substanc standard intern tropic timber organis request applic social environment incent subject public procedur enabl interest parti make view decis grant treatment commiss examin request close generalis prefer committe deliv favour opinion oper incent arrang labour right conting certif author beneficiari countri product conform abovement standard applic administr cooper procedur similar verifi origin good purpos certif administr cooper procedur relev provis council regul eec juli lai provis implement council regul eec octob establish commun custom code appli special procedur provid order safeguard legitim interest import special incent arrang incent fulli effect addit preferenti margin attract margin regul ec continu appli intern criteria preserv tropic forest time monitor log oper stage prefer purpos environment incent vet countri advanc prejudic subsequ post verif condit permit addit preferenti margin adopt social field ow great sensit product refer part annex regul reduct duti appli product special incent arrang limit circumst withdraw temporarili part countri entitl special incent arrang instanc beneficiari state fail honour commit circumst withdraw temporarili countri preferenti entitl circumst includ form forc labour export good made prison labour inadequ control export transit drug monei launder legisl discrimin commun failur appli administr cooper method scheme function properli failur compli oblig enter uruguai round meet agre market access object failur compli intern convent conserv manag fisheri resourc temporari withdraw entitl culmin procedur interest parti opportun state view commun act swiftli countri financi interest damag result fraud repeat irregular manifest lack administr cooper countri notifi member state oper concern reason doubt commiss suspend prefer provision basi suffici evid end procedur decis temporari withdraw defin context relat beneficiari countri concern commun interest case serv council discuss context includ aspect unrel trade power decid withdraw countri preferenti entitl lie council temporari withdraw tariff prefer respect industri agricultur product origin myanmar remain forc accord condit laid regul ec account forc labour illog accord prefer respect product subject anti dump anti subsidi measur measur reflect impact preferenti arrang preferenti rate duti appli regul calcul basi convent rate duti common custom tariff product concern calcul autonom rate duti convent rate product concern autonom rate lower convent rate unnecessari includ coverag regul product common custom tariff duti free calcul case base duti appli convent autonom tariff quota method calcul appli ad valorem rate duti treatment minimum maximum duti provid common custom tariff reduct duti gener rule affect collect specif duti ad ad valorem duti current scheme agricultur product set regul ec appli due expiri date june adopt regul articl commun scheme generalis tariff prefer compris gener arrang special incent arrang renew period juli decemb appli accord condit arrang laid regul regul appli product fall chapter common custom tariff exclud chapter list annex appli product list annex vii condit laid articl access arrang refer paragraph restrict countri territori list annex iii countri territori meet criteria remov list beneficiari countri territori annex iii capita gross nation product exceed usd recent world bank figur develop index calcul accord formula figur part annex ii greater criteria appli cumul order admit referenti arrang establish regul product compli definit origin adopt accord procedur laid articl regul eec remov countri territori list countri territori entitl generalis prefer virtu paragraph affect possibl product origin countri region cumul mechan applic region group refer articl commiss regul eec provid countri member region group multiannu system prefer applic product concern enter forc consid countri origin final product mean articl regul eec titl gener arrang section modul mechan articl preferenti duti appli product list part annex common custom tariff duti applic product concern prejudic provis titl ii preferenti duti appli product list part annex common custom tariff duti applic product concern prejudic provis titl ii preferenti duti appli product list part annex common custom tariff duti applic product concern prejudic provis titl ii common custom tariff duti suspend entireti product list part annex section graduat mechan articl loss entitl advantag refer articl graduat mechan establish previou scheme continu appli countri sector list part annex ii meet criteria laid part annex ii product come ecsc treati remain exclud preferenti arrang case countri entitl previou scheme articl loss entitl advantag refer articl graduat mechan continu appli countri list part annex ii export commun product cover scheme sector exceed beneficiari countri export commun sector statist refer year previou scheme countri export commun product cover scheme sector exce beneficiari countri export commun sector statist refer year previou scheme continu exempt graduat mechan articl commiss present report committe refer articl applic articl decemb submit propos council latest decemb section special support arrang develop countri articl develop countri list annex iv common custom tariff duti suspend entireti respect product list annex reduc modul mechan provid articl respect product list annex vii section special arrang support measur combat drug articl countri list annex common custom tariff duti suspend entireti industri product list annex fall chapter common custom tariff exclud chapter agricultur product list annex vii mark asterisk prejudic procedur articl titl ii special incent arrang section common provis articl special incent arrang labour right environment protect introduc previou scheme renew term condit laid titl articl provis titl relat special incent arrang protect environ appli product origin tropic forest list annex viii articl preferenti duti appli agricultur product chapter common custom tariff list annex compli condit titl reduc amount equal common custom tariff duti applic product part common custom tariff duti applic product part common custom tariff duti applic product part preferenti duti appli industri product chapter common custom tariff exclud chapter list annex compli condit titl reduc amount equal common custom tariff duti applic product part common custom tariff duti applic product part common custom tariff duti applic product part duti appli agricultur product chapter common custom tariff refer articl compli condit titl reduc amount equal common custom tariff duti applic product question duti appli industri product chapter exclud chapter refer articl compli condit titl reduc amount equal common custom tariff duti applic product question reduct duti refer paragraph accord countri sector refer articl applic special incent arrang result treatment favour appli articl product list annex vii section procedur grant special incent arrang labour right articl prejudic articl reduct articl appli product origin beneficiari countri list annex iii condit author countri appli commiss write advantag special arrang origin product give detail domest legisl incorpor substanc standard laid ilo convent applic principl organis bargain collect convent minimum ag admiss employ full text legisl attach offici translat commun languag measur appli monitor provis effect sector restrict applic breach observ breakdown breach product sector commit govern countri question full respons monitor applic special arrang relev administr cooper procedur commiss publish notic offici journal european commun announc request made beneficiari countri state relev inform request commiss interest natur legal person period interest parti make view articl commiss examin request submit beneficiari countri depend content put question consid relev commiss seek inform consid check inform person refer articl natur legal person commiss carri check request beneficiari countri cooper verifi part inform gather commiss invit author beneficiari countri cooper investig commiss assist task member state commiss complet examin request year date receipt extend deadlin inform committe refer articl commiss submit find examin committe refer articl articl commiss decid accord procedur laid articl grant special incent arrang product origin request countri condit monitor administr cooper arrang defin articl titl observ consid request countri legisl implement monitor provis ensur effect applic ilo convent grant special arrang appli accord procedur laid paragraph commiss decid accord procedur laid articl special arrang grant sector examin provid articl consid ilo convent effect appli sector applic countri notifi commiss decis pursuant paragraph date enter forc commiss decid grant special incent arrang countri exclud sector explain reason decis applic countri countri request dialogu conduct close coordin committe refer articl section monitor procedur administr cooper method special incent arrang labour right articl product refer articl origin countri notifi decis grant entitl special incent arrang admit arrang provid articl date entri forc decis present statement beneficiari countri compet author duli identifi apprais request certifi product question compon manufactur countri countri entitl region cumul mean articl regul eec condit compli domest legisl refer indent articl elig special incent arrang statement refer paragraph form ilo convent titl ii regul ec enter box certif origin form invoic declar provid articl regul eec statement valid stamp beneficiari countri author refer paragraph accord provis articl regul eec case product refer articl certif origin form invoic declar valid sole respect special incent arrang preferenti treatment articl provis articl articl articl regul eec appli mutati mutandi statement refer articl issu author statement refer articl certif origin form regard articl regul eec commiss cooper committe refer articl draw exhaust list criteria case reason doubt aris incent latest time request special prefer grant commiss publish list offici journal european commun custom author commun inform commiss immedi publish notif offici journal european commun reason doubt exist entitl special incent make clear product produc export appli commun articl commiss regul eec relat benefit grant regul product produc export entitl special incent establish procedur articl regul eec part custom debt correspond benefit grant titl consid incur incur date public notif refer subparagraph debt concern product produc export special mention condit justifi applic sentenc articl regul eec exist section procedur grant special incent arrang environment protect articl prejudic articl reduct articl appli product origin beneficiari countri list annex iii condit author countri appli commiss write advantag special incent scheme origin product give detail domest legisl incorpor substanc itto standard full text legisl attach authent translat commun languag measur implement legisl commit maintain legisl implement measur commiss publish notic offici journal european commun announc request made beneficiari countri state relev inform request commiss interest natur legal person period interest parti make view articl commiss examin request submit beneficiari countri depend content put question consid relev commiss seek inform consid check inform person refer articl natur legal person commiss carri check request beneficiari countri cooper verifi part inform gather commiss invit author beneficiari countri cooper investig commiss assist task member state commiss complet examin request year date receipt extend deadlin inform committe refer articl commiss submit find examin committe refer articl articl commiss decid accord procedur laid articl grant special incent arrang product origin request countri consid request countri legisl suffici ensur effect applic substanc itto standard grant special incent arrang countri request countri notifi commiss decis pursuant paragraph date enter forc commiss decid grant special incent arrang countri explain reason decis applic countri dialogu conduct close coordin committe refer articl section monitor procedur administr cooper method special incent arrang environment protect articl certif origin form issu product refer articl invoic declar provid articl regul eec bear endors environment claus titl ii regul ec case product refer articl certif origin form invoic declar valid sole respect special incent arrang preferenti treatment section provis common special incent arrang articl prejudic subparagraph articl regul eec part countri entitl special incent arrang temporarili withdrawn suffici evid countri fulfil oblig mean articl total partial withdraw prejudic applic articl withdraw decis refer paragraph adopt accord procedur laid articl articl highli sensit product refer part annex reduct duti result applic articl exce titl iii reintroduct common custom tariff duti relat procedur section temporari withdraw claus articl arrang provid regul time temporarili withdrawn part circumst practic form slaveri forc labour defin geneva convent septemb septemb intern labour organis convent export good made prison labour manifest shortcom custom control export transit drug illicit substanc precursor failur compli intern convent monei launder fraud failur provid administr cooper requir verif certif origin form manifest case unfair trade practic part beneficiari countri withdraw full complianc wto rule manifest case infring object intern convent nafo neafc iccat nasco conserv manag fisheri resourc temporari withdraw automat follow procedur requir laid articl includ articl articl circumst refer articl make resort temporari withdraw prefer subparagraph identifi commiss subparagraph brought commiss attent member state natur legal person associ endow legal person show interest withdraw commiss commun inform immedi member state consult initi request member state commiss request place work dai receipt commiss inform refer paragraph event adopt commun measur withdraw prefer consult place committe refer articl conven chairman commun pertin inform member state consult concern inter alia analysi circumst refer articl measur articl commiss find suffici evid establish beneficiari countri meet condit laid articl action countri suspend part arrang provid regul period month renew provid inform committe refer articl intent call member state precautionari measur order safeguard commun financi interest publish notic offici journal european commun state ground reason doubt applic preferenti arrang beneficiari countri concern call question continu enjoi benefit grant regul member state refer commiss decis council dai council act qualifi major adopt decis dai conclus period suspens commiss decid termin provision suspens measur consult committe refer articl initi consult refer articl view temporari withdraw prefer provid articl pend outcom consult investig initi pursuant articl commiss decid extend suspens measur accord procedur provid articl articl commiss find consult refer articl suffici evid justifi initi investig announc initi investig offici journal european commun notifi countri concern thereof announc give summari inform receiv state relev inform commun commiss period interest parti make view write commenc investig last year cooper member state consult committe refer articl durat investig extend procedur commiss seek inform deem consid consult committe refer articl verifi inform econom oper compet author beneficiari countri concern purpos commiss dispatch expert establish spot truth alleg made person refer articl commiss provid compet author beneficiari countri concern opportun cooper conduct enquiri commiss assist offici member state territori verif sought member state request commiss hear interest parti hear period prescrib notic publish offici journal european commun made written request hear show affect result investig reason heard oral inform request commiss provid reason period investig significantli imped find made basi fact articl investig complet commiss report find committe refer articl commiss consid temporari withdraw prefer unnecessari consult committe refer articl publish notic offici journal european commun announc termin investig set main conclus commiss consid temporari withdraw prefer submit propos council decid dai qualifi major section anti dump claus articl prefer grant product subject anti dump anti subsidi measur regul ec ec amend shown measur base injuri caus price reflect preferenti tariff arrang grant countri concern end commiss publish offici journal european commun list product countri prefer grant section safeguard claus articl product origin countri territori list annex iii import term threaten difficulti commun produc directli compet product common custom tariff duti product reintroduc time request member state commiss initi commiss announc open investig offici journal european commun announc provid summari inform receiv state inform commun commiss period interest parti make view write examin exist difficulti commiss account inter alia factor list annex vi inform commiss decis work dai consult committe refer articl member state refer commiss decis council dai council act qualifi major dai adopt decis beneficiari countri concern inform measur measur effect except circumst requir action make notif examin imposs commiss inform member state implement prevent measur strictli satisfi condit laid paragraph deal situat articl affect applic safeguard claus adopt part common agricultur polici articl treati part common commerci polici articl treati safeguard claus appli titl iv common provis articl applic preferenti duti express common custom tariff lowest rate duti appear column column take account period applic mention refer column part annex council regul eec juli tariff statist nomenclatur common custom tariff duti set framework tariff quota reduc subject paragraph final rate preferenti duti calcul accord regul round decim place result calcul rate preferenti duti applic paragraph preferenti rate consid full exempt case ad valorem duti eur individu euro amount case specif duti save provid annex respect product fall chapter custom duti compris ad valorem duti specif duti preferenti reduct limit ad valorem duti custom duti compris ad valorem duti minimum maximum duti preferenti reduct appli minimum maximum duti compris specif duti preferenti reduct appli annex ii vii viii made amend combin nomenclatur adopt accord procedur laid articl articl week end quarter member state send statist offic european commun statist data good admit free circul quarter tariff prefer provid regul data suppli refer combin nomenclatur code applic taric code show countri origin valu quantiti supplementari unit requir accord definit council regul ec commiss regul ec member state forward commiss request dai month latest detail quantiti product admit arrang previou month member state commiss cooper close ensur provis compli articl generalis prefer committe creat articl council regul ec hereinaft refer committe examin matter relat applic regul rais chairman initi request member state repres basi annual report commiss examin extent principl neutral effect scheme observ step consid commiss accord procedur laid articl propos submit council ensur proper observ thereof basi annual report commiss examin effect special arrang regard drug includ progress made countri list annex fight drug progress insuffici measur commiss take accord procedur laid articl consult countri concern suspend part applic articl basi annual report commiss examin effect special incent arrang includ progress made beneficiari countri measur consid remedi report shortcom measur adopt accord procedur laid articl articl commiss repres submit committe draft measur committe deliv opinion draft time limit chairman lai urgenc matter opinion deliv major laid articl treati adopt decis council call propos commiss vote committe vote repres member state weight set articl refer chairman vote commiss adopt measur envisag accord opinion committe measur envisag accord opinion committe opinion deliv commiss delai submit council propos relat measur council act qualifi major month referr council council act propos measur adopt commiss titl final provis articl commiss adopt budget implement measur ensur technic assist beneficiari countri develop countri advantag arrang improv access intern trade gener includ computeris mean commiss adopt budget implement measur applic provis titl ii iii regul articl applic made articl regul ec consid applic made articl regul regul ec extend june annex thereof replac point annex regul relat chapter combin nomenclatur annex regul ec replac annex hereto period valid articl regul ec extend date expiri regul council regul ec march temporarili withdraw access generalis tariff prefer union myanmar refer regul ec ec consid refer mutati mutandi regul articl regul enter forc januari appli juli decemb articl appli januari regul bind entireti directli applic member state brussel decemb council presid bartenstein oj oj regul amend regul ec oj oj regul amend regul ec oj oj oj oj regul amend regul ec oj oj regul amend regul ec oj oj oj regul amend regul ec oj oj regul amend regul ec oj oj annex product sensit categori part gt tabl gt part gt tabl gt part gt tabl gt part gt tabl gt respect product fall chapter custom duti compris ad valorem duti specif duti preferenti reduct limit ad valorem duti custom duti compris ad valorem duti minimum maximum duti preferenti reduct appli minimum maximum duti compris specif duti preferenti reduct appli prefer grant respect product chapter cn code origin armenia azerbaijan belaru georgia greenland kazakhstan kyrgyzstan moldova uzbekistan russia tajikistan turkmenistan ukrain notwithstand rule interpret combin nomenclatur word descript product consid indic preferenti scheme determin context annex coverag cn code cn code preferenti scheme determin applic cn code descript product qualifi ordinari tariff arrang exempt total temporari suspens common custom tariff duti includ reason simplif annex ii part gt tabl gt part identif countri sector refer articl classif beneficiari countri develop index develop index repres countri level industri develop compar european union base formula combin capita incom level manufactur export gt num gt log yi popi yue popu log xi xue gt den gt beneficiari countri incom yue european union incom popi beneficiari countri popul popu popul european union xi beneficiari countri manufactur export xue european union manufactur export formula index mean beneficiari level industri develop equal european union figur incom popul world bank statist world develop report manufactur export unctad handbook intern trade develop statist ii classif beneficiari countri rel sector specialis index beneficiari countri specialis index deriv relationship proport import determin sector come countri total amount commun import sector hand hand countri share total commun import iii combin develop specialis index combin index determin articl appli beneficiari countri countri develop index greater articl appli specialis index equal exce countri develop index articl appli specialis index equal exce countri develop index articl appli specialis index equal exce countri develop index articl appli specialis index equal exce articl appli countri develop index annex iii list beneficiari countri territori enjoi generalis tariff prefer independ countri al albania ua ukrain belaru md moldova ru russia ge georgia armenia az azerbaijan kz kazakhstan tm turkmenistan uz uzbekistan tz tajikistan kg kyrgyzstan hr croatia ba bosnia herzegovina xm yugoslav republ macedonia ma morocco dz algeria tn tunisia ly libya egypt sd sudan mr mauritania ml mali bf burkina faso ne niger td chad cv cape verd sn seneg gm gambia gw guinea bissau gn guinea sl sierra leon lr liberia ci côte ivoir gh ghana tg togo bj benin ng nigeria cm cameroon cf central african republ cq equatori guinea st são tomé príncipe ga gabon cg congo cd democrat republ congo rw rwanda bi burundi ao angola ethiopia er eritrea dj djibouti somalia ke kenya ug uganda tz tanzania sc seychel depend mz mozambiqu mg madagascar mu mauritiu km comoro zm zambia zw zimbabw mw malawi za south africa na namibia bw botswana sz swaziland ls lesotho mx mexico gt guatemala bz beliz hn hondura sv el salvador ni nicaragua cr costa rica pa panama cu cuba kn st kitt nevi ht haiti bs bahama dominican republ ag antigua barbuda dm dominica jm jamaica lc st lucia vc st vincent bb barbado tt trinidad tobago gd grenada colombia ve venezuela gy guyana sr surinam ec ecuador pe peru br brazil cl chile bo bolivia py paraguai uy uruguai ar argentina cy cypru lb lebanon sy syria iq iraq ir iran jo jordan sa saudi arabia kw kuwait bh bahrain qa qatar ae unit arab emir om oman ye yemen af afghanistan pk pakistan india bd bangladesh mv maldiv lk sri lanka np nepal bt bhutan mm myanmar burma thailand la lao vn vietnam kh cambodia id indonesia malaysia bn brunei ph philippin mn mongolia cn china pg papua guinea nr nauru sb solomon island tv tuvalu ki kiribati fj fiji vu vanuatu tonga ws samoa fm feder state micronesia mh marshal island pw palau countri territori depend administ extern relat member state commun countri wholli partli respons gi gibraltar sh st helena st helena depend io british indian ocean territori yt mayott gl greenland pm st pierr miquelon bm bermuda ai anguilla tc turk caico island vi virgin island unit state ky cayman island vg british virgin island ms montserrat aw aruba netherland antil fk falkland island mo macao xo australia oceania christma island coco keel island heard mcdonald island norfolk island nc caledonia depend xa american oceania wf walli futuna pn pitcairn xz zealand oceania tokelau niue island cook island pf french polynesia xr polar region french southern antarct territori australian antarct territori british antarct territori south georgia south sandwich island note list amend subsequ account intern statu countri territori code preced beneficiari countri geonomenclatur regul ec oj prefer countri limit agricultur product chapter combin nomenclatur list annex countri includ annex iv countri includ annex american oceania includ american samoa guam minor outli island baker howland jarvi johnston kingman reef midwai palmyra wake oj annex iv list develop develop countri sd sudan mr mauritania ml mali bf burkina faso ne niger td chad cv cape verd gm gambia gw guinea bissau gn guinea sl sierra leon lr liberia tg togo bj benin cf central african republ gq equatori guinea st são tomé príncipe cd democrat republ congo rw rwanda bi burundi ao angola ethiopia er eritrea dj djibouti somalia ug uganda tz tanzania mz mozambiqu mg madagascar km comoro zm zambia mw malawi ls lesotho ht haiti ye yemen af afghanistan bd bangladesh mv maldiv np nepal bt bhutan mm myanmar burma la lao kh cambodia sb solomon island tv tuvalu ki kiribati vu vanuatu ws samoa annex list countri refer articl andean group colombia ve venezuela ec ecuador pe peru bo bolivia central american common market gt guatemala hn hondura sv el salvador ni nicaragua cr costa rica pa panama annex vi factor consider purpos articl reduct market share commun produc reduct product increas stock closur product capac bankruptci low profit low rate capac utilis employ trade price annex vii concern product elig condit provid articl product sensit categori part gt tabl gt part gt tabl gt part gt tabl gt part gt tabl gt notwithstand rule interpret combin nomenclatur word descript product consid indic preferenti scheme determin context annex coverag cn code cn code preferenti scheme determin applic cn code descript respect product fall chapter custom duti compris ad valorem duti specif duti preferenti reduct limit ad valorem duti custom duti compris valorem duti minimum maximum duti preferenti reduct appli minimum maximum duti compris specif duti preferenti reduct appli product cn code mark letter reduct appli specif ad valorem duti product cn code mark asterisk origin countri list annex preferenti duti establish accord articl annex annex viii list product refer articl gt tabl gt subject rule interpret combin nomenclatur word descript product consid indic preferenti scheme determin context annex coverag cn code cn code preferenti scheme determin applic cn code descript