Law for the modification of the general rate of consumption taxes since the General Council in its session of 4 June 1998, has approved the following: law on modification of the general rate of consumption rates preamble this law was born with two objectives: on the one hand, the desire to maintain and improve the competitiveness of our economy with the defense of a favourable tax regime , and on the other hand, to maintain the level of internal prices with respect to food products. Under these perspectives will enacts a reduction of customs duties of chapters 1 to 24, out of the Customs Treaty with the European Union, as a first step to standardize taxation within the country at the same time allows a better internal management and for the reform of the special taxation that support certain products such as tobacco and alcohol.

View the law of taxes on consumption, dated December 30, 1985, Seen the article 5 of the law on organization of the general administration, dated May 24, 1985, we propose the adoption of the following Law: Article only modifies the type of burden of the taxes on the consumption that has been applied in the operations listed in annex 1.

Final provision this law shall enter into force on the day of its publication in the official bulletin of the Principality of Andorra.

Casa de la Vall, 4 June 1998 Francesc Areny Casal Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

Jacques Chirac Joan Martí Alanis, President of the French Republic the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra Annex 1 tax rate Designation Code 0101 horses, donkeys, mules, mules and living somerins 550/unit 0102 Live Animals of the bovine species 550/unit 0103 Live Animals of porcine 550/unit 0104 Live Animals of the bovine species or cabruna 110/unit 0105 Cocks hens, ducks, geese, turkeys, cocks of india and painted, domestic species live 2% 0106 Other live animals 2% 0201 Meat of bovine animals, fresh or chilled: 1% 0202 Meat of bovine animals, frozen: 1% 0203 Meat of animals of the porcine, fresh, chilled or frozen: 1% 0204 Meat of animals of the ovine species or cabruna, fresh, chilled or frozen 1% 0205 Meat of animals of the species cavallina, fresh, chilled or frozen, bottlenose or asinina: 1% 0206 edible Offal of animals of the bovine, porcine, ovine, cabruna, cavallina, bottlenose or asinina, fresh, chilled or frozen meat and edible offal: 0207 1%, fresh, chilled or frozen, of the poultry of no. Other meat and edible offal 0208 0105 1%, fresh, chilled or frozen: 1% 0209 Bacon without lean parts, bacon grease and fat of poultry, not processed, fresh, chilled, frozen, salted or in brine, dried or smoked 0210 meat and edible meat offal: 1%, salted or in brine, dried or smoked; flours and powders, edible meat offal, or: 1%: 1% 0301 0302 live fish fresh fish or chilled fish fillets and other meat, with the exception of fish of the No. 0304:1% 0303 frozen Fish, fish fillets and other meat except for fish n. 0304:0304 fish fillets and 1% other fish meat (even trinxades), fresh, chilled or frozen: 1% dried, salted or in brine Fish 0305; smoked fish, even cooked before or during the smoking; flour, powder and agglomerates in tablet form of fish, fit for human food: 1% 0306 crustaceans, still separated from their shells, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans with their shells, cooked in water or steam, even chilled, frozen, dried, salted or in brine; flour, powder and algomerats in tablet form of crustaceans, fit for human food and 1% 0307 shellfish, even separated from their shell, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in salmora; flour, powder and agglomerates in tablet form of aquatic invertebrates other than crustaceans, fit for human food and 1% Milk and cream not concentrated 0401 or with the addition of sugar or other sweeteners: 2% 0402 milk and cream concentrated or with the addition of sugar or other sweeteners: 2%, cream, milk and Whey 0403 amatonades, yogurt, kefir and other fermented milks and creams or acidificats concentrated or, even with the addition of sugar or other sweeteners, and flavorings or with the addition of nuts or cocoa.

2% Lactosèrum or 0404 concentrated, even with the addition of sugar or other sweeteners; products consisting of natural milk constituents, even with the addition of sugar or other sweeteners, not mentioned or included in other games: 2% 0405 butter and other fats from milk, pasta for 2% milk cheese and curd 0406 spreads: 2% 0407 birds eggs with the shell, fresh, preserved or cooked: 2% 0408 birds eggs without the shell and egg yolks dried, fresh, cooked in water or steamed, emmotllats, frozen or preserved otherwise, even with the addition of sugar or other sweeteners: 0409 natural Honey 2% 2% 0410 edible Products of animal origin, not mentioned or included in other games 2% 0501 hair in dirty, washed or even desengreixats; waste of hair 0502 pork or boar Bristle 1%; badger hair and other hairs for brushes and similar articles; waste of such bristles or hairs 1% 0503 Crins and scrap crins, even in layers, with or without 1% 0504 Guts, bladders and stomachs of animals, whole or in pieces, other than the fish 1% 0505 skins and other Councillors of birds covered with their feathers or down, of feathers and parts of feathers (even cuts) and down, crude or simply cleaned up , disinfected or treated with a view to their conservation;

powder and waste of feathers or parts of feathers 1% 0506 bones and banyons, crude, desengreixats, simply prepared (but not cut into any shape), acidulats or desgelatinats; powder and waste of these materials 1% 0507 ivory, turtle shell, barballeres (including beards) of whale and other marine mammals, horns, antlers, peungles, nails, claws and beaks, raw or simply prepared but not cut into any shape; powder and waste of these materials 1% 0508


Coral and similar materials, raw or simply prepared but not otherwise worked; sea shells and shells of shellfish, crustaceans or echinoderms and cuttle fish bones, raw or simply prepared but not cut into any shape, their powder and their waste 1% natural Sponges of animal origin 0509:0510 1% Amber gray, Civet, musk and castori; cantàrides; bile, even dried; glands and other animal substances used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise preserved temporarily 1% 0511 animal Products, not mentioned or included in other headings; dead animals of Chapter 1 or 3, inaptes for human food: 1% 0601 Bulbs, tubers, tuberous roots and rhizomes, dormant, in grífols, in vegetation or in flower; seedlings, plants and roots of chicory other that the roots of the ISS. 1212 1% 0602 Other living plants (including their roots), cuttings and slips; mycelium of mushrooms: 1% 0603 Cut flowers and flowers, poncelles, for bouquets or ornaments, fresh, dried out, washed, dyed, impregnated or otherwise prepared: 1% 0604 Foliage, leaves, branches and other parts of plants, without flowers or poncelles flowers, and grasses, mosses and lichens, for bouquets or ornaments, fresh, dried, dyed, bleached, impregnated or otherwise prepared 1% 0701 potatoes, fresh or chilled: 1% 0702 tomatoes, fresh or refrigerated: 1% 0703 onions, shallots, garlic, leeks and other vegetables in the. liacis, fresh or refrigerated: 1% 0704 cabbages, cauliflower, cabbage, cabbage-rave curled flowers and edible products similar to the genus Brassica, fresh or refrigerated: 1% 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled 1% 0706 Carrots, turnips, salad beetroot, beards of friar, apis-turnip, radishes and similar edible roots, fresh or refrigerated: 1% 0707 Cucumbers and pickles, fresh or refrigerated: 1% 0708 Pulses of pod, desgranats or not, fresh or refrigerated: 1% 0709 Other vegetables, fresh or refrigerated: 1% 0710 Vegetables, cooked or not cooked in water or steamed Vegetables provisionally preserved, frozen 0711:1% (by means of sulfur dioxide gas or in salt water, ensofrada or with the addition of other substances that allow to guarantee their conservation, provisionally, for example), but not suitable for the power supply in this State 1% dried Legumes 0712, even cut into pieces or sliced or crushed or pulverised, but not prepared otherwise: 1% of Legumes dried pod 0713 , desgranats, even peeled or broken: 1% 0714 cassava roots, their arrow-root or salep, nyameres, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or dried, even cut into pieces or agglomerates in tablet form; medul.la of sago, coconuts, Brazil 1% new 0801 and cashew nuts, fresh or dry, even without shells or into chunks 1% Other dried fruits, fresh or husk 0802, even without their Sunflower seed shells or esclovellats: 1% 0803 bananas, including plantations, fresh or dried: 0804 1% Dates, figs, pineapples, avocados, mangoes, guaiabes America and mangostans, fresh or dried: 1% 0805 Citrus , fresh or dried: 0806 1% Raìms, fresh or dried: 1% 0807 Melons (including watermelons) and papayas, fresh: 1% 0808 apples, pears and quinces, fresh: 0809 apricots, peaches, cherries, 1% (including alberges and nectarins), plums and blueberries, fresh: 1% 0810 Other fruit, fresh: 1% 0811 fruit, not boiled or cooked in water or steamed, frozen, even with addition of sugar or other sweeteners provisionally preserved Fruits 0812:1% (by means of sulfur dioxide gas or in salt water, ensofrada or with addition of other substances that make it possible to ensure their conservation, provisionally, for example), but the food in this State for inaptes 1% 0813 Dried Fruits other than those of fonaments. 0801 to 0806 included; mixtures of nuts or dried fruits of husk of the present chapter 1% 0814 Skins of citrus or melons (including watermelons), fresh, frozen, presented in salt water, ensofrada or with addition of other substances that make it possible to ensure their conservation, provisionally or dried out 1% 0901 coffee, even, spices or descafeìnat and sunflower seed shells and coffee tels; coffee substitutes containing coffee, any that are the proportions of the mixture: 2% Not Decaffeinated 09011200 decaffeinated 09011100 except: 0% 0% 0902 tea, even flavoured: 2% 0903 Mate 2% 0904 Pepper (of the genus Piper); peppers of the genus Capsicum or of the genus bugs and Piment, dried or crushed or pulverised: 2% 0905 Vanilla 2% 0906 cinnamon and cinnamon flowers: 2% Girofles 0907 (carnations of cloves, keys and grífols) 2% New 0908 macissos, cardamom, musky and amoms: 2% 0909 matafaluga seeds of coriander, fennel, badiana,, cumin, of alcaravia; juniper berries Ginger pepper, saffron, 0910:2%, thyme, Bay leaves, Curry and other spices: 2% 1001 Wheat (wheat) and mestall: 1% 1002 1003 1004 Rye Barley Oats: 1% 1% 1% 1005 corn: 1006 1007 1% 1% 1% of Rice Reeds large Buckwheat, millet and Canary 1008; other cereals: 1% 1101 Flours of wheat (wheat) or 1102 Cereal flours, 1% mestall other than the wheat (wheat) or mestall: 1% 1103 Semolinas, flours and semolinas's composition in the form of tablets, of cereal grains: 1% 1104 cereal grains otherwise worked (peeled, crushed, flaked, Pearlescent, pieces or chopped, for example), the exception to rice from the No. 1006; germs of cereals, whole, crushed, flaked or many: 1% 1105 flour, semolina, flakes, granulated and agglomerated in the form of tablets, potato flours and semolinas 1106:1% of legumes of dried pod of no.

0713, of sago or of roots or tubers of no. 0714;

flours, semolinas and powder of the products of Chapter 8 1% 1107 Malt, spices, even 1% 1108 Starches and fècules; inulin: 1% 1109 Gluten from wheat (wheat), even in dry state 1% soy beans 1201, 1202:1% bites even Peanuts roasted or otherwise cooked, shelled or not even chopped: 1% 1% flax seeds 1203 1204 Copra, even 1% bites 1205 colza Seeds, even bites: 1% 1206 sunflower seeds, still stings: 1207 1% Other oleaginous seeds and fruits , even chopped 1% 1208 Flours of seeds or oleaginous fruits, other than the flour of mustard 1% 1209 seeds, fruit and spores for sowing: 1% 1210


Infructescències, fresh or dried hops conical, even crushed, many or in tablet form;

small fenarola 1% 1211 plants, parts of plants, seeds and fruits of the species used primarily in perfumery, in medicine or for insecticides, parasiticides or the like, fresh or dry, even cut, chopped or sprays: 1% 1212 Carob, algae, sugar and sugar canes raves beetroot, fresh or dried, even polvoritzades; almonds and seeds of fruits and other vegetable products (including the roots of chicory Cichorium intybus sativum variety, not toasted) intended primarily for human food, not mentioned or included in other games 1% cereal Straws and 1213 Holy bolls in the rough, even pieces, many, pressed or in the form of agglomerates tablets 1% 1214 cauliflower turnips, beetroot and fodder, fodder roots, hay-raves , alfalfa, clover, sainfoin, cabbages for fodder, Lupinus luteus, and similar fodder products veces, even agglomerates in tablet form: 1% 1301 shellac; rubbers, resins, rubbers-resin and balms, natural: 1% 1302 juices and plant extracts; pectic materials, pectinats and pectats; agar-agar and other mucilages and espesseìdors derived from vegetables, even modified: 1401 vegetable Materials 1% of the species mainly used in basket weaving or wickerwork (bamboo, cattails, reeds, rushes, cane, raffia, straw of cereals cleaned, washed or dyed, bark of tell, for example): 1% 1402 Plant Materials of the species mainly used for sausage (Kapok, crin vegetal, marine crin, for example) , even in layers, with or without the support of other raw vegetable Materials primarily 1403 1% of the species used for the manufacture of brooms or brushes (reeds, piassava, agram, istle, for example), even in metallic thread or in 1404 vegetable Products 1% beams not mentioned or included in other games: 1% 1501 Lard; other pig fat and poultry fat, melt, even pressed or extracted with the aid of solvents: 2% 1502 Fats of animals of the bovine, ovine or cabruna, raw or processed, even pressed or extracted with the help of cleaner 2% solar Estearina 1503, lard oil, oleoestearina, oleomargarina and its oil, not emulsionats, or mixed or otherwise prepared: 2% 1504 fats and oils and their fractions , of fish or marine mammals even refined, but not chemically modified 2% fat and fatty substances derived suarda 1505, including 2% lanolin 1506 Other animal greases and oils and their fractions, refined but not chemically modified 1507 even 2% soybean oil and its fractions, refined but not chemically modified, including: 2% 1508 groundnut oil and its fractions refined, but not chemically modified, including: 2% 1509 olive oil and its fractions, refined but not chemically modified, including: 2% 1510 other oils and their fractions, obtained solely from olives, yet refined, but not chemically modified, and blends of these oils or fractions with oils or fractions of the No. 1509:2% 1511 palm oil and its fractions, refined but not chemically modified, even 2% 1512 sunflower Oils safflower or cotton, and their fractions, refined but not chemically modified, including: 2% 1513 coconut Oil (copra oil), of arec or babassu and their fractions, refined but not chemically modified, even 2% or 1514 Rapeseed mustard Oils and their fractions refined, but not chemically modified, including: 2% 1515 Other fats and vegetable oils (including jojoba oil) and their fractions, refined but not chemically modified, including fixed: 2% 1516 animal or vegetable Fats and oils and their fractions, hydrogenated, partially or totally interesterificats, reesterificats or elaìdinitzats, even refined, but not prepared otherwise: 2% 1517 Margarine; mixtures or food preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than the greases and oils, food and their fractions of the No.

1516:2% animal or vegetable oils and Fats 1518 and their fractions, boiled, oxidized, dehydrated, sulfurats, insuflats, estandolitzats or otherwise chemically modified, excluding those of Nr. 1516; mixes or prepared food not animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not mentioned or included in other games 2% Glycerin, pure yet 1520; 1521 vegetable Waxes and bleaches 2% glicerinosos (other than triglycerides), bee or other insect waxes and espermaceti, even refined or coloured: 2% Cerots 1522; residues from the treatment of fatty bodies or animal or vegetable waxes 1601 sausages, sausages, Sausages 2% and similar products, of meat, offal or blood; food preparations based on these products: 2% 1602 Other prepared and preserved meat, offal or blood: 2% 1603 Extracts and juices of meat, of fish or of crustaceans, shellfish or other aquatic invertebrates: 2% 1604 prepared and canned fish; caviar and its substitutes prepared from fish eggs: 2% 1605 crustaceans, shellfish, and other aquatic invertebrates, prepared or preserved: 2% 1701 cane Sugars or beetroot-rave and sucrose chemically pure, 2% 1702 other sugars, including lactose, maltose, glucose and fructose (maltose) chemically pure, in solidi sugar syrups without adding flavorings or colorants; Honey substitutes, even mixed with natural honey; sugars and molasses candy. treated 2% 1703 Molasses obtained from the extraction or refining of sugar 2% 1704 sugary Items without cocoa (including white chocolate): 2% 1801 Cocoa beans, whole or broken, raw or spices 2% Shell 1802, sunflower seed shells (tels) and other cocoa waste 2% 1803 cocoa paste, even desengreixada: 2% 1804 cocoa butter, fat and oil 2% 1805 cocoa powder without addition of sugar or other sweeteners 1806 chocolate and other food preparations 2% containing cocoa 1901 malt extracts: 2%; food preparations of flour, semolinas, starches, fècules or plant extracts that contain no cocoa powder or that contain it in a ratio lower than 50% in weight, not mentioned or included in other headings; food preparations of goods of fonaments. 0401 to 0404 that do not contain cocoa powder or that contain a proportion of less than 10% by weight, not mentioned or included in other games 2% food cooked stuffed Pastries, even or 1902 (meat or


other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; Couscous, even prepared 2% 1903 Tapioca and substitutes prepared from fècules, in the form of flakes, of clumps, large Pearly of garbelladures or similar forms 1904 2% cereal based products obtained by blowing or roasting ("corn flakes", for example) and cereals other than maize, beans, cooked or otherwise prepared: 2% 1905 Bakery Products , pastry or bescuiteria, even with addition of cocoa; wafers, empty catxets of the types used for medicines, carry paste to seal, dried pasta, flour starch or starch, fullades, and similar products 2001 vegetables, fruit and vegetables, 2% other edible parts of plants, prepared or preserved by vinegar or acetic acid: 2% 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid : 2% 2003 mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid: 2% 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen: 2% 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen: 2% 2006 fruit, fruit skins and other parts of plants , candied fruit (drained, ice or Crystal salad): 2% 2007 jams, jellies, marmalades, fruit pastes and pure, obtained by cooking, with or without the addition of sugar or other sweeteners: 2% 2008 Fruits and other parts of plants, otherwise prepared or preserved food, with or without the addition of sugar or other sweeteners or alcohol, no mentioned or included in other games: 2% 2009 Fruit Juices (including grape must) or legumes or vegetables not fermented, without adding alcohol, with or without addition of sugar or other sweeteners: 2% 2101 Extracts, essences and concentrates of coffee, tea or mate, and preparations based on these products or based on coffee, tea or mate; chicory and other roasted coffee substitutes torrefacta and their extracts, essences and concentrates: 2% 2102 Yeasts (alive or dead); other micro-cellular monocel dead (excluding vaccines of the No.

3002); powder for making up the pasta prepared: 2% 2103 sauces and preparations for sauces prepared; seasonings and assaonaments, compounds; mustard flour and prepared mustard: 2% 2104 soups, broths or soups prepared for; soups, stews and broths ready; food preparations homogeneìtzats compounds: 2% 2105 ice cream consumption, even with cacao content: 2% 2106 food Preparations not mentioned or included in other games: 2% 2201 waters, including natural or artificial mineral waters and gasificades water, without the addition of sugar or other sweeteners nor flavoured; ice and snow.

3% 2202 waters, including mineral waters and gasificades, with addition of sugar or other sweeteners or flavoured, and other non-alcoholic drinks, fruit juices, excluding of legumes or vegetables of the No. 2009 3% 5% malt beers 2203 2204 Wine of fresh grapes, including the wines enriched in alcohol; grape must other than that of no. 2009 5% 2205 Vermouth and other wine of fresh grapes, prepared with the assistance of plants or aromatic substances 15% 2206 Other fermented beverages (apple cider, PEAR cider, Mead, for example); mixtures of fermented beverages and non-alcoholic beverages, not mentioned or included in other games 5% 2207 Ethyl Alcohol non-denatured to a degree alcohomèric volúmic of 80% vol or more; ethyl alcohol and denatured spirits denatured Ethyl Alcohol of any degree 2207.10.00 degree volúmic not alcohomètric of 80% vol or more Ethyl Alcohol denatured spirits 2207.20.00 38 and of any degree the 1 2208 Ethyl Alcohol non-denatured to a degree alcohomètric volúmic less than 80% vol; spirits, liqueurs and other spirits; compound alcoholic preparations of the kind used for the manufacture of beverages vinegar and substitutes edible 19% edible 2209 Vinegar obtained from acetic acid 3% 2301 Flour, powder and composition in the form of tablets, of meat, offal, of fish or of crustaceans, shellfish and other aquatic invertebrates, inaptes for human food; Greaves: 2% 2302 seconds, remoltes and other waste, including composition in tablet form, obtained by garbellament, grinding or other treatment of cereals or of leguminous plants: 2% 2303 midoneria waste and similar waste, droppings chard-raves, bagassos of sugar canes and other sugar waste, residues from the manufacture of beer or spirits of the potato agglomerates, even in the form of tablets: 2% 2304 olive oil meal and other solid wastes, even crushed or agglomerated in the form of tablets, the extraction of soybean oil 2% 2305 olive oil meal and other solid wastes, even crushed or algomerats in the form of tablets, the extraction of peanut oil 2% 2306 olive oil meal and other solid wastes, even crushed or agglomerates in tablet form , from the extraction of vegetable fats or oils, other than those of fonaments 2304 or 2305 2% 2307 wine Lees; raw tartrà 2% plant and plant waste Materials 2308, waste and plant by-products, including agglomerated in the form of tablets, of the kind used in animal feeding, not mentioned or included in other games 2% 2309 Preparations of the types used for the feeding of animals: 2% raw 2401 Tobacco or not elaborated; 2401.10 tobacco waste tobacco esporgats 2401.10.10.1 Ros 2401.10.10.2 2401.20 497 KG 96 KG Black Tobacco partially or totally esporgats: cured Virginia type flue Tobacco and light air cured Burley type, including hybrids of Burley; tobacco light air cured of type Mayryland and curedl 2401.20.10.2 2401.20.10.1 1500 KG Black fire tobacco Blonde 124 KG 220 KG Trunk 2401.20.10.3 2401.30.00 tobacco Waste 385 KG 2402 Cigars (including those with the ends cut), "" cigarrillos París and cigarettes, of tobacco or of tobacco substitutes 2402.10.00 Cigars (including those with the ends cut) and "cigarrillos París", containing tobacco Community 2402.10.00.1 18%-563 KG 2402.10.00.2 Other 30%-938 KG 2402.20.00 Cigarettes containing tobacco Community 2402.20.00.1 ros

A 2402.20.00.2 96 Black Community 12 2402.20.00.3 Other 2402.20.00.4 Other 2402.20.10 a black 20 160 ros containing carnations of specialist


Community 2402.20.10.1 Community 2402.20.10.3 2402.20.10.2 96 12 black blonde a blonde 160 20 Other Black 2402.20.90 a 2402.20.10.4 Other Other Community 2402.20.90.1 ros a 96 2402.20.90.2 black 2402.20.90.3 Other Community development by means a ros a 160 2402.20.90.4 Other 2402.90.00 Other 2402.90.00.1 96 20 Black Community a 2402.90.00.2 Other a tobacco and substitutes, manufactured tobacco Other 160 2403; Commission "homogenized" or "reconstituïts" and extracts and tobacco Tobacco 2403.10 sauces for smoking, even if it contains tobacco substitutes in any proportion: 2403.10.10 in immediate containers of a net content not exceeding 500 g 2403.10.10.1 2403.10.10.2 36%-270 KG Community Other 60%-450 KG 2403.10.90 other 2403.10.90.1 other: Other 2403.10.90.2 36% Community-270 KG 60%-450 KG Tobacco 2403.91.00 "homogenized" or "2403.91.00.1 2403.91.00.2" identical essential Community 3% Other 5% 2403.99 other : Tobacco 2403.99.10 to chew or sniff (rapé) Community 2403.99.10.2 2403.99.90 2403.99.10.1 3% other 5% Other 3% other 5% 2403.99.90.2 Community 2403.99.90.1