Search Legislation

Agreement on the European Economic Area

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As adopted by EU)
Close

This is a legislation item that originated from the EU

After exit day there will be three versions of this legislation to consult for different purposes. The legislation.gov.uk version is the version that applies in the UK. The EU Version currently on EUR-lex is the version that currently applies in the EU i.e you may need this if you operate a business in the EU.

The web archive version is the official version of this legislation item as it stood on exit day before being published to legislation.gov.uk and any subsequent UK changes and effects applied. The web archive also captured associated case law and other language formats from EUR-Lex.

Status:

This is the revised version from EUR-Lex dated 14/12/2019. There are no timeline of changes available for treaties, instead, previous dated versions from EUR-Lex (as pdf) can be accessed via the More Resources menu.

PROTOCOL 5

on customs duties of a fiscal nature (Liechtenstein[F1, Switzerland])

1.Without prejudice to paragraph 2 of this Protocol, Liechtenstein [F1and Switzerland] may retain temporarily customs duties of a fiscal nature for products falling under the tariff headings specified in the annexed table while observing the conditions of Article 14 of the Agreement, Concerning tariff headings Nos 0901 and ex 2101, these customs duties shall be abolished at the latest on 31 December 1996.U.K.

2.When production is started in Liechtenstein [F1or Switzerland] of a product of like kind to one of those listed in the table, the customs duty of a fiscal nature to which the latter product is subject must be abolished.U.K.

3.The EEA Joint Committee shall examine the situation before the end of 1996.U.K.

TABLE

Tariff heading NoDescription of goods
0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; substitutes containing coffee in any proportion (for a transitional period of four years)
ex 2101Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences and concentrations (for a transitional period of four years)

2707. 1010/9990

2709. 0010/0090

2710. 0011/0029

Mineral oils and products of their distillation
2711. 1110/2990Petroleum gases and other gaseous hydrocarbons
ex all tariff chaptersProducts which are used as motor fuels
ex 8407Spark-ignition reciprocating or rotary internal combustion piston engines, for motor vehicles of heading Nos 8702.9010, 8703.1000/2420, 9010/9030, 8704.3110/3120, 9010/9020
ex 8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines), for motor vehicles of heading Nos 8702.1010, 8703.1000, 3100/3320, 8704.2110/2120
ex 8409Parts suitable for use solely or principally with the engines of heading Nos 8407 or 8408:
– Cylinder blocks and cylinder heads for motor vehicles of heading Nos 8702.1010, 9010, 8703.1000/2420, 3100/3320, 8704.2110/2120, 3110/3120
ex 8702Public-transport-type passenger motor vehicles, weighing each not more than 1 600 kg
ex 8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No 8702), including station wagons and racing cars
ex 8704Motor vehicles for the transport of goods, weighing each not more than 1 600 kg
ex 8706Chassis fitted with engines, for motor vehicles of heading Nos 8702.1010, 9010, 8703.1000/9030, 8704.2110/2120, 3110/3120, 9010/9020
ex 8707Bodies (including cabs), for motor vehicles of heading Nos 8702.1010, 9010, 8703.1000/9030, 8704.2110/2120, 3110/3120, 9010/9020
ex 8708Parts and accessories of motor vehicles of heading Nos 8702.1010, 9010, 8703.1000/9030, 8704.2110/2120, 3110/3120, 9010/9020:
1000– bumpers and parts thereof
2990

– other parts and accessories of bodies (including cabs), other than those of heading Nos 8708.1000/2010, not including luggage racks, licence plates and ski-racks;

brakes and servo-brakes and parts thereof

3100– mounted brake linings
3990– other than compressed air tanks, for brakes
4090– gear boxes
5090– drive-axles with differential, whether or not provided with other transmission components
6090– non-driving axles and parts thereof
7090– road wheels and parts and accessories thereof, not including wheel rims and parts thereof, not surface-treated, and wheel rims and parts thereof, unfinished or roughed down
9299– silencers and exhaust pipes other than ordinary silencers with side tubes of a length of not more than 15 cm
9390– clutches and parts thereof
9490– steering wheels, steering columns and steering boxes
9999– other, not including steering-wheel covers

Back to top

Options/Help

Print Options

You have chosen to open The Whole Treaty

The Whole Treaty you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Treaty as a PDF

The Whole Treaty you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Treaty

The Whole Treaty you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Attachments_only

The Attachments you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the EU Official Journal
  • lists of changes made by and/or affecting this legislation item
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources