prop · GG0322 · 1992-12-31 00:00:00 — (d) of which the captain and officers are all nationals of a State Party to this Agreement; (e) of which at least 75 per cent of the crew are nationals of a State Party to this Agreement. Note 5 - Articles 4 and 5 The unit of gualification for the application ofthe origin rules shall be the particular product which is considered as the basic unit when determining classificationusing the Nomenclature of the . In the case of sets ofproducts which are classified by virtue of General 3, the unit ofqualification shall be determined in respect of each item in the set; this alsoapplies to the sets of heading Nos 6308, 8206 and 9605. Accordingly, it follows that: when a product composed of a group or assembly of articlesis classified under the terms of the within a single heading,the whole constitutes the unit of gualification, when a consignment consists of a number of identicalproducts classified within the same heading of the harmonized system, eachproduct nust be taken individually when applying the origin rules. Where, under General 5 of the HamonizedSysten, packing is included with the product for classifieation purposes, it shall be included for purposes of determining origin. Note Sa - sub-paragraph (h) of Article 4 Prop.1992/93:22 to ProtocolB In the case of used tyres, the tern "used artidescoUected there , fit only for the recovery of raw naterials" does not onlycover used tyres fit only for the recovery of raw naterials but also used tyresfit only for retreading or for use as waste. Note 6 - Paragraph 2 of Artiele 5 The Introduetory Notes to also apply where appropriateto all products nanufactured using non-originating materials even if they arenot subject to a specific condition contained in the List in but are subject instead to thechange of heading rule set out in paragraph 2 of Artiele 5. Note 7 - Artiele 6 "Ex-works price" shall mean the price paid tothe manufacturer in whose undertaking the last working or processing is carriedout, provided the price includes the value of all the products used in manufacture. "Customs value" shall be understood as meaningthe customs value as determined in accordance with the Agreement onimplementation of Article VII of the General on Tariffs and Tradedone at on . Note 8 - Paragraph 1 of Artiele 8 The facility of using, under this Protocol, the invoice asevidence of the originating status of the goods, shall be extended to thedelivery note or any other commercial document which describes the goodsconcerned in sufficient detail to enable them to be identified. In the case of products sent by post which, within themeaning of paragraph 2 of Article 8, are not considered as importations by wayof trade, the declaration of the originating status can also be made on thecustoms declaration C2/CP3 or on a sheet of paper annexed to that declaration. Note 9 - Paragraph 1 of Article 17 and Artiele 22 Where an EUR.l certificate has been issued under theconditions laid down in Article 9 (3) and relätes to goods re-exported in thesame state, the customs authorities of the country of destination must be ableto obtain, by neans of administrative co-operation, true copies of the evidenceof origin issued or made out previously relating to those goods. Note 10 - Article 23 "Drawback of customs duty or exemption from customsduty of whatever kind" shall mean any arrangement for refund or remlssion,partial or complete, of customs duties applicable to products used innanufacture, provided that the said provision concedes, expressly or in effect,this repayment or non-eharging or the non-imposition when goods obtained fromthe said products are exported but not when they are retalned for home use. "Products used in nanufacture" shall mean anyproducts in respect of which a "drawback of customs duty or exemption fromcustoms duty of whatever kind" is requested as a result of the export oforiginating products for which an EUR.l certificate, an LT certificate or theinvoices referring to the LT certificate, or an invoice bearing the exporter'sdeclaration are issued or made out. Prop.1992/93:22 to Protocol B Prop.1992/93:22 to ProtocolB List of working or processing required to be carried outon non-originating materials in order that the product manufactured can obtain originating status 1.1Thefirst two columns in the List describe the products obtained. The first columngives the heading number, or the Chapter number, used ln the Harmonized Systemand the second column gives the description of goods used in that System forthat heading or Chapter. For each entry in the first two columns a rule isspecified in columns 3 and 4. Where, in some cases, the entry in the firstcolumn is preceded by an "ex", this signifies that the rule in column3 or column 4 only applies to the part of that heading or Chapter as describedin column 2. 1.2Whereseveral heading numbers are grouped together in column 1 or a Chapter number isgiven and the description of product in column 2 is therefore given in generalterms, the adjacent rule in column 3 or column 4 applies to all products which,under the , are classified within headings of the Chapter orwithin any of the headings grouped together in column 1. 1.3Wherethere are different rules in the List applying to different products within aheading, each indent contains the description of that part of the headingcovered by the adjacent rule in column 3 or column 4. For the products of Chapters 84 to 91 inclusive, if noorigin rule is given in column 4, the rule set out in column 3 has to beapplied. 2.1 The term "manufacture" covers any kind ofworking or processing including "assembly" or specific operations. However, see paragraph 5 of Note 3 below. 2.2The term"material" covers any "ingredient", "rawnaterial", "component" or "part", etc, used in thenanufacture of the product. 2.3The tern"product" refers to the product being nanufactured, even if it isintended for låter use ln another nanufacturingoperation. 3.1In thecase of any heading not in the List or any part of a heading that is not in theList, the "change of heading" rule set out in paragraph 2 of Article5 applies. If a "change of heading" condition applies to any entryin the List, then it is contained in the rule ln column 3. 3.2Theworking or processing required by a rule in column 3 or column 4 has to becarried out only ln relation to the non-originating materials used. Therestrictions contained in a rule in column 3 or column 4 likewise apply only tothe non-originating materials used. 3.3Where arule states that "naterials of any heading" may be used, naterials ofthe same heading as the product nay also be used, subject, however, to anyspecific linitations which may also be contained in the rule. However, theexpression "manufacture from materials of any heading including othermaterials of heading No..." means that only materials classified withinthe same heading as the product of a different description than that of theproduct as given in column 2 of the List may be used. 3.4If aproduct, made from non-originating materials which has acquired originatingstatus during manufacture by virtue of the change of heading rule or its ownList rule, is used as a material in the process of manufacture of anotherproduct, then the rule applicable to the product in which it is incorporateddoes not apply to it. An engine of heading No. 8407, for which the rule Statesthat the value of the non-originating materials which may be incorporated naynot exceed of the ex-works price, is made from "other alloy steelroughly shaped by forging" of heading No. Prop.1992/93:22 toProtocolB Prop.1992/93:22 toProtocol B If this forging has been forged in the country concernedfrom a non-originating ingöt then the forging has already acquired origin by virtue of the rulefor heading No. ex 7224 in the List. It can then count as originating in thevalue ealculation for the engine regardless of whether it was produced in thesame factory or another. The value of the non-originating ingöt is thus not taken into accountwhen adding up the value of the non-originating materials used. Even if the change of heading rule or the rule containedin the List are satisfied, a product does not have origin if the processingcarried out, taken as a whole, is insufficient in the sense of paragraph 5 ofArticle 5. The rule in the List represents the minimum amount ofworking or processing required and the carrying out of nore working orprocessing also confers originating status; conversely, the carrying out ofless working or processing cannot confer origin. Thus if a rule eays thatnon-originating material at a certain level of nanufacture may be used, the useof such material at an earlier stage of manufacture is allowed and the use ofsuch naterial at låter stage is not. When a rule in the List speeifies that a product may bemanufactured from more than one material, this means that any one or nore ofthe materials may be used. It does not require that all be used. The rule for fabrics says that natural fibres may be used and that chemical materials, among other naterials, may also This does not mean that both have to be used, one can use one or the other or If, however, a restriction applies to one naterial andother restrictions apply to other naterials in the sane rule, then therestrictions only apply to the materials actually used. The rule for sewing speeifies that the threadtension mechanism used has to originate and that the zigzag mechanism used 1992/93:22 to ProtocolB also has to originate; these two restrictions only applyif the mechanisms concerned are actually incorporated into the sewing . 4.3 When a rule ln the List speeifies that a product nust be nanufactured frön aparticular naterial, the condition obviously does not prevent the use of other naterials which, because of their inherent nature, cannot satisfy the rule. - For example: The rule for heading No. 1904 which specifically excludesthe use of cereals or their derivatives does not prevent the use of mineralsalts, Chemicals and other additives which are not produced from cereals. In the case of an article nade from non-woven materials,if the use of only non-originating yarn is allowed for this dass of article, itis not possible to start from non-woven cloth - even if non-wovens cannotnormally be nade frön yarn. In such cases, thestarting naterial would normally be at the stage before yarn - that is thefibre stage. See also paragraph 3 of Note 7 ln relation to textiles. 4.4 If in a rule in the List two or more pereentages are given for the maximum value of non- originating materials that can be used, then these pereentages nay not be added together. The naxinum value of all thenon-originating naterials used nay never exceed the highest of the pereentages given. Furthermore the individual pereentages must not be exceeded ln relation to the particular materials they apply 5.1 The tern "natural fibres" is used in theList to refer to fibres other than artificial or synthetic fibres and isrestricted to the stages before spinning takes place, including waste andunless otherwise specified, the term "natural fibres" includes fibres that have been carded, eombedor otherwise processed but not spun. 5.2The tern"natural fibres" includes horsehair of heading No. 0503, slik ofheadings Nos. 5002 and 5003 as well as the wool fibres, fine or eoarse animalhair of headings Nos. 5101 to 5105, the cotton fibres of headings Nos. 5201 to5203 and the other vegetable fibres of headings Nos. 5301 to 5305. 5.3Theterms "textile pulp", "chemical materials" and "paper-makingmaterials" are used in the List to describe the naterials not classifiedwithin Chapters 50 to 63 which can be used to manufacture artificial, syntheticor paper fibres or yarns. 5.4The term"man-made staple fibres" is used in the List to refer to synthetic orartificial filament tow, staple fibres or waste, of headings Nos. 5501 to 5507. 6.1In thecase of the products classified within those headings in the List where areference is made to this Introduetory Note, the conditions set out in column 3of the List shall not be applied to any basic textile materials used in theirmanufacture which, taken together, represent or less of the total weightof all the basic textile materials used (but see also paragraphs 3 and 4 ofNote 6 below). 6.2However,this tolerance nay only be applied to nixed products which have been nade fromtwo or nore basic textile materials, irrespective of their share of theproduct. The following are the basic textile materials: silk, wool, eoarse animal hair, fine animal hair, horsehair, cotton, paper-naking materials and paper, flax, jute and other textile bast fibres, sisal and othertextile fibres of the genus Agave, 1992/93:22 toProtocolB coconut, abaea, ranie and other vegetable textile fibres,synthetic man-made filaments, artificial nan-nade filaments, synthetic man-madestaple fibres, artificial nan-nade staple fibres. A yarn of heading No. 5205 nade frön cotton fibres and syntheticstaple fibres is a nixed yarn. Therefore, non-originating naterials that donot satisfy the origin rules may be used up to a weight of of the yarn. A woollen fabrie of heading No. 5112 nade from woollenyarn and synthetic yarn of staple fibres is a nixed fabrie. Therefore, eithernon-originating synthetic yarn or woollen yarn or a combination thereof thatdoes not satisfy the origin rules may be used up to a weight of 10 t of thefabrie Tufted textile of heading No. 5802 made from cotton yarnand cotton fabrie is only a mixed product if the cotton fabrie is itself amixed fabrie being nade from two or nore different basic textile materials orif the cotton yarns used are themselves mixtures. If the tufted textile concerned had been nade from cottonyarn and synthetic fabrie, then, obviously, two separate basic textilenaterials would have been used. A carpet with tufts nade both frön artificial yarns and tufts madefrom cotton yarns and with a jute backing is a nixed product because threebasic textile naterials are used. Thus, any non-originating naterials that areused at a låter stage of nanufacture than therule allows, nay be used, provided their total weight taken together does notexceed of the weight of the textile naterials in the carpet. Thus, thejute backing, the artificial yarns and/or the cotton yarns could be imported atthat stage of nanufacture, provided the weight conditions are met. Prop.1992/93:22 to ProtocolB 6.3In thecase of products incorporating "yarn nade of polyurethane segmented withflexible segments of polyether whether or not gimped" this tolerance is in respect of this yarn. 6.4In thecase of products incorporating strip consisting of a core of aluminium foil orof a core of plastic film whether or not coated with aluminium powder, of awidth not exceeding 5 nn., sandwiched by neans of an adhesive between two filmsof plastic film, this tolerance is 30 t in respect of this strip. 7.1In the caseof those textile products, which are marked in the List by a footnote referringto this Introduetory Note, textile naterials, with the exception of linings andinterlinings, which do not satisfy the rule set out in the List in column 3 forthe made-up product concerned may be used provided that they are classified ina heading other than that of the product and that their value does not exceed of the ex-works price of the product. 7.2Anynon-textile trimmings and accessories or other naterials used which containtextiles do not have to satisfy the conditions set out in column 3 even thoughthey fall outside the scope of paragraph 3 of Note 4. 7.3Inaccordance with paragraph 3 of Note 4, any non-originating non-textiletrimmings and accessories or other product, which do not contain any textiles,may, anyway, be used freely where they cannot be made from the naterials listedin column 3. If a rule ln the List says that for a particular textileitem, such as a blouse, yarn nust be used, this does not prevent the use ofnetal itens, such as buttons, because they cannot be nade frön textile naterials. 7.4 Where a percentage rule applies, the value of trinmings and accessories nust be taken into account when calculating the value of the non- originating naterials Incorporated. 1992/93:22 toProtocolB Prop.1992/93:22 to ProtocolB Fish, other than live fish Buttermilk, curdled milk and cream, yogurt, kephir andother fermented or acidified milk and cream, flavoured or containing addedfruit, nuts or cocoa Workingor processing carried out on Manufacture in which all the materials of Chapter 3 usedmust already be originating Manufacture in which: -all thematerials of Chapter 4 used must be obtained -any fruitjuice (except those of pineapple, lime or grapefruit) of heading No. 20.09 usedmust already be originating, and -the value ofany materials of Chapter 17 used does not exceed of the ex-works price ofthe product ex 13.02 Mucilages and thickeners derived fromvegetable products, modified Manufacture from non-modified mucilages and thickeners 16.4Preparedor preserved fish; eaviar and eaviar substitutes prepared from fish eggs 16.5Crustaceans,molluscs and other aquatic invertebrates, prepared or preserved ex j7.02 Chemically pure fructose and maltose Manufacturein which the value of all the materials used does not exceed of theex-works price of the product Manufacturein which the value of all the materials used does not exceed of theex-works price of the product Manufacture from materials of any heading including othermaterials of heading No. Prop.1992/93:22 toProtocolB Workingor processing carried out on 17.04 confectionery (including white chocolate), notcontaining cocoa 18.06 Chocolate and other food preparationscontaining cocoa Manufacturein which all the materials used are classified in a heading other than that ofthe product, provided the value of any odier materials of Chapter 17 used doesnot exceed of Uie ex-works price of the product Manufacture in which all the materials used are classifiedin a heading other dian that of the product, provided the value of anymaterials of Chapter 17 used does not exceed of the ex-works price of theproduct 19.01 Malt extract; food preparations of flour, meal,starch or malt extract, not containing cocoa powder or containing cocoa powderin a proportion by weight of less than , not elsewhere specified orincluded; food preparations of goods of headings Nos. 04.01 to 04.04, notcontaining cocoa powder or containing cocoa powder in a proportion by weight ofless than , not elsewhere specified or included: Manufacture from cereals of Chapter 10 Manufacture in which all the materials used are classifiedin a heading other than that of the product, provided the value of anymaterials of Chapter 17 used does not exceed of the ex-works price of theproduct Prop.1992/93:22 to ProtocolB Pasta, whether or not cooked or stuffed (with meat orother substances) or otherwise prepared, such as spaghetti, macaroni, noodles,lasagne, gnocchi, ravioli, cannelloni - except for those containing more than20% by weight of crustaceans, molluscs or other aquatic invertebrates, sausagesand the like or meat and meat offal of any kind, including fats of any kind ororigin; couscous, whether or not prepared Working or processing carried out on non-origiruuing materials that confers Manufacture in which all the cereals and derivatives(except durum wheat and its derivatives) used must be obtained 19.03 Tapioca and substitutes tiierefor prepared fromstarch, in the form of flakes, grains, pearls, siftings or in similar forms Manufacturefrom materials of any heading except potato starch of heading No. 19.04 Prepared foods obtained by the swelling or roastingof cereals or cereal products (for example, com flakes); cereals, other thanmaize (com), in grain form, pre-cooked or otherwise prepared: -Nolcontaining cocoa: -Cereals,other than maize (com), in grain form, pre-cooked or otherwise prepared Manufacture from materials of any heading. However, grainsand cobs of sweet com, prepared or 5reserved,of headings Nos. 20.01, 0.04 and 20.05 and uncooked, boiled or steamed sweetcom, frozen, of heading No. 07.10, may not be used Manufacture in which: Prop.1992/93:22 toProtocolB Bread, pastry, cakes, biscuits and other bakers' wares,whether or not containing cocoa; communion wafers, empty cachets of a kindsuitable for pharmaceutical use, sealing wafers, rice paper and similarproducts Workingor processing carried out on -all the cerealsand their derivatives (except maize of the species "indurata* anddurum wheat and their derivatives) used must be obtained, and -the value ofany materials of Chapter 17 used does not exceed of the ex-works price ofthe product Manufacture from materials not classified within headingNo. 18.06, provided the value of any materials of Chapter 17 used does notexceed of the ex-works price of the product Manufacture from materials of any heading, except those of ex 21.03 Sauces and preparations therefor; mixedcondiments and mixed seasonings Manufacturein which all the materials used are classified in a heading other than that ofthe product. However, mustard flour or meal or prepared mustard may be used ex 21.04 Soups and broths and preparations therefor Manufacturefrom materials of any heading, except prepared or preserved vegetables ofheadings Nos. 1 However,until , maizeJlour ('masa' flour), obtained by the'nixtamalizaiion' method(alcaline cooking and steeping), may be used Prop.1992/93:22 toProtocol B (1) ex 22.02 Waters, including waters and aerated waters, andother non-alcoholic beverages, not including fruit or vegetable juices ofheading No. 20.09; containing sugar or milk or milkfats and other wine of fresh grapes flavoured withplants or aromatic substances Working or processing carried out on non-originating materials that confers Manufacture in which: -all thematerials used are classified in a heading other than that of the product, -the value ofany materials of Chapter 17 used does not exceed of the ex-works price ofthe product, and -any fruit juiceused (except for pineapple, lime and grapefruit juices) must already beoriginating Manufacture in which all the grapes or any materialderived from grapes used must be obtained Liqueursand other spirituous beverages containing added sucrose, invert sugar, eggs oregg yolks Natural crystalline graphite, with enriched earboncontent, purified and ground Marble, merely cut by sawing or otherwise into blocks orslabs of a rectangular (including square) shape, of a thickness not exceeding25 cm -all thematerials used are classified within a heading other than that of the product,and -all the grapesor any material derived from grapes used must be obtained - if all the other materials used are already originating, arrack may be used up to a limit of by volume Enriching of the earbon content, purifying and grinding ofcrude crystalline graphite Cutting, by sawing or otherwise, of marble (even ifalready sawn) of a thickness exceeding Prop.1992/93:22 to Protocol B (1) ex 25.16 Granite, porphyry, basalt, sand-stone and other monumentaland stone, merely cut by sawing or otherwise, into blocks or slabs ofa rectangular (including square) shape, of a thickness not exceeding ex 25.18 ex 25.19 Crushed natural magnesium carbonate (magnesite), inher-metically sealed containers, and magnesium oxide, whether or not pure,other than fused magnesia or dead bumed (sintered) magnesia Plasters specially prepared for dentistry ex 25.24 Natural asbestos fibres ex 25.30 Earth colours, calcined or powdered ex 27.07 Oils in which the weight of the aromaticeonstituents exceeds that of the non-aromatic eonstituents, being oils similarto oils obtained by distillation of high temperature coal tar, of whichmore than by volume distils at a temperature of up to C (includingmixtures of spirit and benzole), for use as power or heating fuels Working or processing carried out on Cutting, by sawing or otherwise, of stones (even ifalready sawn) of a thickness exceeding