ORGANIZACIÓN MUNDIAL
DEL COMERCIOWT/COMTD/N/6/Add.2*
18 de enero de 2001
(01-0252)
Comité de Comercio y Desarrollo Original:  inglés
SISTEMA GENERALIZADO DE PREFERENCIAS
Notificación de Noruega
Addendum
Se ha recibido de la Misión Permanente de Noruega la siguiente comunicación, de fecha
10 de noviembre de 2000, con el ruego de que se distribuya.
_______________
SISTEMA GENERALIZADO DE PREFERENCIAS PARA LA
IMPORTACIÓN DE MERCANCÍAS PROCEDENTES DE
PAÍSES EN DESARROLLO**
PARTE I
Información general
1. Información básica
De conformidad con la aprobación parlamentaria y el Real Decreto de 3 de septiembre
de 1971, el Ministerio noruego de Finanzas adoptó el Sistema Generalizado de Preferencias (SGP)para la importación de mercancías de los países en desarrollo, con efectos a partir del 1º de octubre
de 1971.  El sistema SGP, que constituye una excepción autorizada al principio del GATT/OMC de
"trato de nación más favorecida", permite a los países industrializados conceder, de manera autónoma,
un trato arancelario preferencial a los productos procedentes de países en desarrollo.
La presente versión recapitulativa del sistema SGP noruego contiene una revista general de
los países que están comprendidos en el esquema, los productos susceptibles de recibir trato
arancelario preferencial, y las disposiciones sobre normas de origen concernientes a la definición de
"productos originarios".
La fundamentación de los tipos arancelarios preferenciales del SGP (tipos de los derechos de
aduana) se establece en el cuarto apartado del párrafo 3 de la Sección 2, de las disposicionespreliminares del Arancel de Aduanas de Noruega.  En lo que respecta a los productos industriales , el
                                                     
* Las páginas 33 a 136 sólo están disponibles en inglés.
** Se pueden solicitar copias de esta publicación en  las embajadas y misiones diplomáticas de Noruega
y en la Dirección General de Aduanas e Impuesto s Indirectos:  Caja postal 8122 Dep., N-0032 OSLO.
Telefax Nº 00 47 22 17 54 85.
La publicación también se encuentra disponible en el sitio de las Aduanas noruegas en Internet:
www.toll.no.WT/COMTD/N/6/Add.2
Página 2
trato preferencial en el SGP conlleva, por lo general, el acceso en franquicia de los mismos, a
excepción de ciertos productos que se incluyen en una "lista de productos sensibles".  En lo que
concierne a los productos agropecuarios , el trato arancelario concedido en el marco del SGP se
encuentra en las diversas listas que abarcan dichos productos;  ref. la parte III de la presente
publicación.
Desde 1971, se amplió en varias ocasiones el campo de aplicación del SGP noruego.  En 1995
se aplicó un sistema revisado con ocasión de las negociaciones sobre productos agropecuarios del
GATT/OMC.  Tras una revisión general que se llevó a cabo en 1999, en la "lista de excepciones" se
suprimió una serie de anteriores exclusiones.  Esto dio como resultado una simplificación del sistema
y un considerable aumento del número de los productos abarcados en beneficio de los países del SGP,
a partir del 1º de enero de 2000.
Las normas de origen del sistema SGP se han revisado y simplificado varias veces.  A partir
del 1º de julio de 1978, permiten que los países pertenecientes a determinadas agrupacioneseconómicas regionales acumulen el origen.  El 1º de  enero de 1988, el sistema se adaptó al Sistema
Armonizado de Designación y Codi ficación (SA), y desde entonces se viene modificando con arreglo
a las sucesivas revisiones del SA.  Tras la aplicación de un reglamento revisado sobre normas de
origen, desde el 1º de marzo de 1998, las normas de origen se armonizaron con las normas aplicadas
por la Comunidad Europea y Suiza.  Con dicha modificación, se introdujo una regla de toleranciageneral y la posibilidad de utilizar una, así denomin ada, "factura oficial".  Desde la fecha indicada, se
introdujo en los países del SGP la acumulación bilateral del origen  con productos originarios de
Noruega.  El reglamento también preveía una posible y futura acumulación diagonal del origen  con
productos originarios de la Comunidad Europea y de Suiza, sobre una base de reciprocidad.
Sin embargo, esta medida sólo se aplicará tras la formalización de un acuerdo entre las tres partesinteresadas.
2. Condiciones para la concesión del trato arancelario preferencial en el marco del SGP
Para que un "producto del SGP" obtenga el trato arancelario preferencial cuando se importe
en Noruega, han de cumplirse las condiciones siguientes:
a) El producto ha estar manufacturado en un país en desarrollo al que se aplique el SGP
noruego (véase el párrafo 3 infra ).
b) El producto ha de estar manufacturado en el país en desarrollo de que se trate, con
arreglo a las normas de origen del esquema noruego del SGP que sean aplicables
(véase el párrafo 4 infra ).
c) El producto ha de ser transportado a Noruega "directamente" desde el país exportador
de que se trate (véase el párrafo 5 infra ).
d) Al tiempo de su importación en Noruega (del despacho de aduana), el producto ha de
tener la cobertura de una prueba del origen satisfactoria (véase el párrafo 6 infra ).
e) Al tiempo del despacho de aduana del producto, el importador ha de presentar la
petición (una solicitud) de que se aplique el trato arancelario preferencial del SGP
(véase el párrafo 7 infra ).
f) El producto ha de figurar en la lista de productos abarcados en el esquema noruego
del SGP que se otorga al país en desarrollo de que se trate (véase el párrafo 8 infra ).WT/COMTD/N/6/Add.2
Página 3
3. Países en desarrollo para los que está vigente (a los que se aplica) el SGP noruego
Países del SGP
Por lo que respecta a Noruega, son países en desarrollo (países del SGP) aquellos países
(o regiones) que las autoridades noruegas reconozcan como tales en un momento dado, y que se
enumeran más adelante (en la página 5) en la "Lista de países del SGP".
Los países en desarrollo que se enumeran están divididos en dos grupos.  En el grupo I se
incluyen los "países menos adelantados" (PMA) del SGP, y en el grupo II figuran los países
"ordinarios" del SGP.  Por lo general, y debido a su especial situación, se concede a los PMA un trato
arancelario preferencial más favorable que el de los países en desarrollo "ordinarios".
Entrada en vigor
Para que las mercancías de los países en desarrollo obtengan el trato arancelario preferencial,
es requisito previo que se haya aprobado la aplicación del esquema noruego del SGP al país en
cuestión.  Antes de que pueda formalizarse dicha aplicación, es preciso que el país cumpla losrequisitos relativos a la notificación de las autoridades competentes, a la impresión de los sellos y
estampillas, etc., según lo dispuesto en la Sección 29 del reglamento sobre normas de origen.
La notificación de los organismos competentes para la expedición de los formularios A de
certificado de origen y de las autoridades del país del SGP que sean responsables del posterior control
de las pruebas del origen, se comunicarán a la Dirección General de Aduanas e Impuestos Indirectosde Noruega, bien sea directamente o por cauces diplomáticos.  De conformidad con el esquema
noruego del SGP, las autoridades aduaneras de un país beneficiario siempre se considerarán
competentes para expedir los mencionados certificados del origen, además de los otros organismos
competentes que un país pueda habilitar.  El trato arancelario preferencial del SGP sólo se puede
obtener para los productos que estén comprendidos en un formulario A, legalizado y sellado por unaautoridad competente que haya sido previamente not ificada en debida forma por el país del SGP de
que se trate.
La Dirección de Aduanas e Impuestos Indirectos  publicará oficialmente, de conformidad con
los procedimientos nacionales, la fecha de la aplicación (entrada en vigor) del esquema noruego
del SGP a un país determinado.
En la lista que se transcribe infra  se enumeran los países en desarrollo a los que el SGP
noruego es de aplicación.  Los países del SGP denominados "países menos adelantados" (PMA)
figuran en letras versales.  Los países del SGP denominados "países ordinarios" figuran en letras
normales (minúsculas).
Es preciso señalar que el sistema SGP noruego solamente se aplica (surte efectos) a los países
que figuran en negrita.
El sistema no ha entrado en vigor para los países que no figuran en negrita debido a que no
han notificado formalmente las autoridades que serían competentes, los sellos y estampillas, etc.WT/COMTD/N/6/Add.2
Página 4
LISTA DE PAÍSES DEL SGP
Lista de "países menos adelantados del SGP" (PMA)
Los nombres de los países en desarrollo a los que se aplica (en los que surte efectos) el SGP
noruego figuran en negrita :
AFGANISTÁN
ANGOLABANGLADESH
BENIN
BHUTÁN
BOTSWANA
BURKINA FASO
BURUNDI
CAMBOYA
CABO VERDE
CHAD
COMORAS
R. D. DEL CONGO
DJIBOUTI
ERITREA
ETIOPÍA
GAMBIA
GUINEA
GUINEA-BISSAU
GUINEA ECUATORIAL
HAITÍ
KIRIBATI
R. DEMOCRÁTICA POPULAR LAO
LESOTHOLIBERIA
MADAGASCARMALAWI
MALDIVASMALÍ
MAURITANIA
R. POPULAR DE MOZAMBIQUE
[MYANMAR - (Excluida a partir del 30 de
mayo de 1997 y hasta nuevo aviso ]
NAMIBIA
NEPALNÍGER
REPÚBLICA CENTROAFRICANA
REPÚBLICA UNIDA DE TANZANÍA
RWANDA
SAMOASANTO TOMÉ Y PRÍNCIPE
SIERRA LEONA
ISLAS SALOMÓN
SOMALIA
SUDÁN
TOGO
TUVALU
UGANDA
VANUATU
REPÚBLICA DE YEMEN
ZAMBIA
Lista de "países del SGP ordinarios"
Los nombres de los países en desarrollo a los que se aplica (en los que surte efectos) el SGP
noruego figuran en negrita :
Albania
Antillas Holandesas (Holanda)
Argelia
Antigua y Barbuda
Arabia Saudita
Argentina
Islas Australes y Antártico Francés (Francia)
Bahamas
Bahrein
Barbados
Belice
Isla Bermuda (RU)
Bolivia
Bosnia y HerzegovinaBrasil
Islas Vírgenes Británicas (RU)
Brunei
Camerún
Carolinas (EE.UU.)
Islas Cayman (RU)
Chile
República Popular de China
Isla Christmas (Australia)
Islas Cocos (Australia)
Colombia
República Popular del Congo
Islas Cook (Nueva Zelandia)
República de Corea (Corea del Sur)WT/COMTD/N/6/Add.2
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Costa Rica
Côte d'Ivoire (Costa de Marfil)
Croacia
Cuba
Chipre
DominicaEcuador
República Árabe de Egipto
El Salvador
Emiratos Árabes Unidos
Islas Falkland (RU)
Fiji
FilipinasGabón
Ghana
Gibraltar (RU)
Guam (EE.UU.)
Guatemala
Guyana
Isla Heard e Islas McDonald (Australia)
Honduras
Hong Kong, China
IndiaIndonesia
Iraq
Irán
Jamaica
Islas Johnston y Sand (EE.UU.)
Jordania
Kenya
Kuwait
Líbano
República Árabe de Libia
Macao, China
Macedonia
Malasia
Malta
Islas Marianas (EE.UU.)
Islas Marshall (EE.UU.)
Mauricio
Mayotte (Francia)
México
Islas Midway (EE.UU.)Mongolia
Montserrat (RU)
Nauru
Nicaragua
Nigeria
Islas Niue (Nueva Zelandia)Isla Norfolk (Australia)
Nueva Caledonia (Francia)
Omán
Qatar
Pakistán
Panamá
Papua Nueva GuineaParaguay
Perú
Islas Pitcairn (RU)
Polinesia francesa
Samoa (EE.UU)Santa Helena (R.U.)
Saint Kitts y Nevis
Santa Lucía
San Vicente y las Granadinas
Senegal
Seychelles
Singapur
Siria
Sudáfrica
Sri LankaSuriname
Swazilandia
Tailandia
Islas Tokelau (Nueva Zelandia)
Tonga
Trinidad y Tabago
Túnez
Islas Turks y Caicos (RU)
Uruguay
Venezuela
República Socialista de Viet Nam
Islas Vírgenes (EE.UU.)
Islas Wake (EE.UU.)
Zimbabwe
4. Normas de origen
Las normas de origen se han estipulado en el reglamento sobre normas de origen, cuyo texto
íntegro se recoge en la parte II de la presente publicación.  Entre dichas normas se incluyen
disposiciones sobre el "transporte directo" y sobre la importación realizada en Noruega a través de la
Comunidad Europea o Suiza, así como disposiciones relativas a las pruebas del origen.WT/COMTD/N/6/Add.2
Página 6
- Para la concesión del trato arancelario preferencial a las importaciones efectuadas en
Noruega, es preciso que se pueda demostrar la condición originaria de los productos
mediante la presentación de una prueba del origen satisfactoria.
- En el país del SGP de que se trate, el productor o exportador sólo podrá expedir una
prueba del origen de aquellos productos que cumplan con las normas de origen
estipuladas en el esquema noruego del SGP y con ello adquieran la condición de"producto originario".
- El trato arancelario preferencial SGP sólo se podrá solicitar y conceder para
"productos originarios" de un país del SGP.
4.1. Criterios relativos al origen
A continuación se presenta una reseña general de alguno de los elementos más importante que
se contienen en el reglamento sobre normas de origen.
Con arreglo a las normas de origen, hay dos principios fundamentales para obtener la
"condición originaria".  Un producto puede obtener la "condición originaria" en un país del SGP si se
ha "obtenido totalmente " o está " suficientemente elaborado o transformado " en dicho país.
4.1.1. Productos "totalmente obtenidos" en un país del SGP
En la Sección 3 del reglamento sobre normas de origen se determinan los productos que se
consideran "totalmente obtenidos" en un país del SGP.  Son principalmente los productos básicos dela agricultura, la caza y la pesca, productos minerales extraídos del suelo o del lecho marino del país
de que se trate, productos de la pesca marítima, etc.
4.1.2. Productos "suficientemente elaborados o transformados"
En la Sección 4 del reglamento sobre normas de origen se determinan los productos que se
consideran "suficientemente elaborados o transformados" en un país del SGP.
Con arreglo a la mencionada disposición, y como norma fundamental, se considerará que un
producto está suficientemente elaborado o transformado  cuando todos los materiales importados
(no originarios) que se utilicen para su producción en el país del SGP de que se trate están clasificados
en una partida arancelaria del SA (con 4 dígitos) distinta de la partida arancelaria en la que se
clasifique el producto obtenido (el producto que se va a exportar).  Normalmente se alude a estanorma como cambio de clasificación arancelaria.
No obstante, si el producto obtenido se relaciona en las columnas 1 y 2 de la "Lista de
operaciones de elaboración y transformación" (normas por productos específicos) a que hace remisión
la Sección 4, habrán de aplicarse las normas específicas establecidas en dicha lista sobre los diversos
productos en lugar de la norma general del cambio de clasificación arancelaria.  Se considerará queestá suficientemente elaborado o transformado  un producto mencionado en la lista de normas por
productos específicos cuando se satisfagan todas las condiciones estipuladas para dicho producto en la
columna 3 de esa lista.
Las condiciones que se estipulan para un producto concreto en dicha lista de operaciones de
elaboración y transformación (también denominada "lista de normas") podrán consistir, por ejemplo,
en el requisito de que todos los materiales no originarios que se utilicen no se encuentren clasificados
en la misma rúbrica del SA que el producto obtenido y, al mismo tiempo, podrán establecer un valormáximo de esos materiales no originarios.  Otras normas podrán, por ejemplo, contener criterios
específicos sobre la producción, como es en la esfera de los textiles la mención "fabricado conWT/COMTD/N/6/Add.2
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hilados", con la que se indica que en la fabricación del producto acabado podrán utilizarse hilados no
originarios.
Hay también una serie de "Notas preliminares" a la Lista de las operaciones de elaboración y
transformación.
4.1.3. Norma de tolerancia
Para los materiales no originarios cuyo valor no exceda del 5 por ciento del precio en fábrica
del producto, se establece una excepción - un margen de tolerancia - al cumplimiento de los
principales requisitos sobre el cambio de clasificación arancelaria o los de la posible "lista de normas"
estipuladas para dicho producto.  Esta tolerancia autoriza el uso de hasta un 5 por ciento (calculado
según el valor del producto acabado) de materiales que no cumplan con la norma del cambio
arancelario o con alguna de las normas sobre porcentajes de la Lista de normas por productos
específicos.  Sin embargo, la norma de tolerancia no es aplicable a los productos textiles de los
capítulos 50 a 63 del SA.
Además, la norma de tolerancia no podrá aplicarse de manera tal que se sobrepase el límite
máximo permitido de los materiales no originarios que se establezca para un determinado producto en
la Lista de normas sobre productos específicos.
4.2. Elaboración o transformación insuficiente
En la Sección 5 del reglamento sobre normas de origen se determina una serie de operaciones
simples que se consideran de insuficiente elaboración o transformación.  También suelen denominarse
"operaciones mínimas".
Un producto que tan sólo  haya sido objeto de una o más de dichas operaciones insuficientes
no podrá adquirir la condición de originario aun cuando se cumpliera la norma del cambio de
clasificación arancelaria o cualquier otra norma sobre el porcentaje que se estipule para dicho
producto en la Lista de normas sobre productos específicos.  No obstante, si el producto adquiere la
condición de originario mediante el acabado de operaciones de elaboración o transformación
suficiente, resulta irrelevante que haya sido objeto, además , de una o más de las mencionadas
operaciones mínimas.
4.3. Acumulación del origen
Las disposiciones relativas a la acumulación del origen permiten que en un proceso de
producción de un país del SGP se utilicen materiales de carácter originario que se hayan importado de
otro país homologado  - en contraposición con los principales preceptos relativos al cambio de
clasificación arancelaria o con posibles "normas de lista" estipuladas para el producto en cuestión.
Los mencionados materiales importados, que ya tienen la condición de originarios en otro
país homologado , podrán utilizarse en el país del SGP en cuestión sin tener que cumplir las
prescripciones de cambio de clasificación arancelaria u otras que se estipulen para el producto
acabado en la Lista de normas sobre productos específicos.
En el sistema SGP noruego se establecen los tres tipos de acumulación siguientes:
4.3.1. Acumulación regional
Ya en 1978, Noruega incluyó en el esquema del SGP la posibilidad de la acumulación del
origen entre países en desarrollo que formen grupos económicos regionales.  La aceptación de laacumulación regional  del origen, que se recoge en la Sección 6 del reglamento sobre normas deWT/COMTD/N/6/Add.2
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origen, posibilita en un país del SGP la acumulación con materiales originarios de otro país del mismo
grupo económico regional.  Para hacer uso de la acumulación regional es requisito previo que el
comercio de dichos materiales que lleven a cabo los países en cuestión esté regido por normas de
origen idénticas a las estipuladas en el SGP noruego.  Además, a los países del SGP que desean
beneficiarse de la acumulación regional mencionada se exige que cuenten con la autorización previa
de las autoridades noruegas.
En lo que respecta a la Sección 6 del reglamento sobre normas de origen, la acumulación
regional sólo se aplica (tiene vigencia) al "grupo de la Asociación de Países del Sudeste Asiático"
(ASEAN), cuyos estados miembros son (en julio de 2000) los siguientes:  Brunei, Filipinas,
Indonesia, la República Democrática Popular Lao, Malasia, Singapur, Tailandia, y la República
Socialista de Viet Nam.
4.3.2. Acumulación bilateral
Las disposiciones del segundo párrafo de la Sección 2 del reglamento sobre normas de origen
(aplicable a partir del 1º de marzo de 1998) permiten la acumulación bilateral  del origen en un país
del SGP con materiales originarios de Noruega.  A esta disposición también se hace referencia
algunas veces con la expresión "norma de contenido del país donante".
Este tipo de acumulación permite la utilización sin restricciones de los materiales originarios
de Noruega en los procesos de producción de los países del SGP, en igualdad de condiciones con losdemás materiales del propio país del SGP, siempre que el producto acabado se exporte a Noruega.
En la práctica, esto significa que los materiales originarios de Noruega se convierten en
productos originarios del país del SGP que los exporta.  Dichos materiales pueden ser utilizados por el
productor en el país del SGP sin que se tenga en cuenta requisito alguno sobre el cambio de partida
arancelaria u otros requisitos específicos que se estipulen para el producto en la Lista de normas.
Al momento de la exportación de materiales noruegos para su utilización en un país del SGP
con fines de acumulación, la condición originaria debe acreditarse documentalmente mediante la
presentación de un certificado de transporte EUR.1 o una factura oficial expedida por el exportador
noruego en cuestión.
4.3.3. Acumulación diagonal (con la Comunidad Europea y Suiza)
Las disposiciones del tercer párrafo de la Sección 2 del reglamento sobre normas de origen
(aplicable a partir del 1º de marzo de 1998), prevén la posibilidad de una futura aplicación de la
acumulación diagonal  del origen con materiales originarios de la Comunidad Europea y Suiza.
No obstante, la citada disposición aún no ha entrado en vigor (en julio de 2000) debido a la
falta de un acuerdo formal de aplicación en reciprocidad entre las tres partes interesadas.  Cualquiermodificación de la presente situación se pub licará de conformidad con los procedimientos
pertinentes.
4.4. Unidades de calificación
Para determinar la condición originaria de un producto ha de valorarse por separado cada
elemento o componente del mismo.  La unidad de calificación de un producto se determina en las
disposiciones sobre clasificación que se establecen en el Sistema Armonizado para la clasificación de
las mercancías (SA).
Esto significa que en una expedición de mercancías han de cumplirse las prescripciones de las
normas de origen sobre cada uno de los productos.  No se permite considerar globalmente a laWT/COMTD/N/6/Add.2
Página 9
expedición como una sola unidad, excepto en los casos en que el sistema del SA clasifique como una
sola unidad, en una sola partida arancelaria, a un grupo, un juego o equipo, o un montaje o
ensamblado de productos.
Los materiales del embalaje  que se incluyan junto con el producto a efectos de clasificación,
habrán de incluirse también (al igual que otros materiales y partes) para determinar la condición
originaria de un producto.  A este respecto, véase la Sección 7 del reglamento sobre las normas deorigen.
Los accesorios, piezas de repuesto y herramientas  que constituyan parte del equipamiento
normal despachado junto con el producto y que se incluy an en el precio, formarán parte integrante del
producto en cuestión.  A este respecto, véase la Sección 8 del reglamento sobre normas de origen.
Un juego o equipo , según se define en las Notas Interpretativas Generales del SA, se
considera originario de un país del SGP cuando sean originarios todos sus componentes;  por otra
parte, también se considera que un juego o equipo es originario de un país del SGP cuando el valor detodos los materiales (componentes) no originarios que se utilicen no exceda del 15 por ciento del
precio en fábrica del juego o equipo.  A este respecto, véase la Sección 9 del reglamento sobre normas
de origen.
Los elementos neutros , como la energía, el combustible, la maquinaria y las herramientas que
se utilicen durante el proceso de producción, o los materiales o ingredientes que no formen parte o seincorporen en el producto acabado ni estén destinados a incorporarse o incluirse en el mismo, no se
tendrán en consideración para evaluar la condición originaria de un producto.  A este respecto, véase
la Sección 10 del reglamento sobre las normas de origen.
5. Norma de expedición
Norma general
Al objeto de obtener el trato arancelario preferencial, el producto ha de transportarse
"directamente" a Noruega desde el país beneficiario del SGP.  En su expedición desde el país del SGP
de que se trate, el producto en cuestión ha de ir destinado a Noruega (a un destinatario noruego).
No obstante, se permite que las mercancías que constituyan una única expedición  se transporten a
través de uno o más países terceros, con o sin descarga, recarga o almacenamiento transitorio endichos países, a condición de que esas mercancías hayan permanecido bajo vigilancia aduanera
durante el tránsito o el período de almacenamiento, y que no hayan sido objeto de más operaciones
que las destinadas a evitar su deterioro.
Al tiempo del despacho de aduana en Noruega, ha de presentarse el original del formulario A
del certificado de origen (o una factura oficial cuando se trate de expediciones de escaso valor)expedido y aprobado en el país del SGP de que se trate.
Importación en Noruega a través de la Comunidad Europea o Suiza
Las disposiciones relativas al tránsito directo de las mercancías, con o sin descarga, recarga o
almacenamiento transitorio, también son de general aplicación a los transportes efectuados a través
del territorio de la Comunidad Europea y de Suiza.  No obstante, cuando se transporten productos del
SGP a través de la Comunidad Europea o Suiza, se permite la reexportación de esos productos del
SGP, ya se realice en una única expedición o en una expedición fraccionada.  Esto significa que una
expedición de productos del SGP que inicialmente estaba destinada a un destinatario de la Comunidad
Europea o Suiza puede reexportarse después a un destinatario de Noruega.  Sin embargo, para dicha
reexportación de productos del SGP es requisito previo que éstos hayan permanecido continuamente
bajo control aduanero en la Comunidad Europea o en Suiza, según el caso, y que no se hayanWT/COMTD/N/6/Add.2
Página 10
sometido a operación alguna distinta de las de descarga, recarga, cambio de embalaje u otras
operaciones destinadas a mantenerlos en buenas condiciones.  Así pues, las mercancías no podrán
haberse despachado en la aduana a libre práctica o para el consumo.  Además, es condición necesaria
que Noruega y la Comunidad Europea o Suiza, respectivamente, apliquen normas de origen idénticas
a los productos de que se trate.  La condición originaria de esos productos reexportados desde la
Comunidad Europea o Suiza y su idoneidad para se r objeto de trato preferencial en Noruega han de
documentarse mediante la presentación de un certificado de sustitución del formulario A , expedido
por las autoridades aduaneras competentes de la Comunidad Europea o Suiza.  A este respecto, véanse
las Secciones 14 y 21 del reglamento sobre normas de origen.
No obstante la disposición básica sobre la "expedición directa", el reglamento noruego sobre
normas de origen permite, bajo determinadas condiciones, las expediciones directas de productos del
SGP desde una exposición pública, feria, y eventos similares, que tengan lugar en un país que no sea
el país exportador del SGP.  Es condición previa que los productos se hayan mantenido bajo continuo
control aduanero en el país de su exposición.  A este respecto, véase la Sección 15 del reglamento
sobre normas de origen.
6. Acreditación documental de la "condición originaria" de los productos del SGP
6.1 Prueba del origen
Para que un producto reciba el trato arancelario preferencial del SGP cuando se importe en
Noruega, ha de probarse su condición de originario mediante la presentación de una prueba
satisfactoria del origen.  No obstante, ciertas expediciones de escaso valor quedan exentas del
requisito de presentar una prueba formal del origen.  A este respecto, véase la Sección 27 del
reglamento sobre normas de origen.
La prueba del origen SGP ha de estar expedida por el exportador en el país beneficiario y,
como norma general, habrá de estar legalizada por las autoridades aduaneras u otro organismo
debidamente facultado del país exportador.  Las facturas oficiales no precisan estar aprobadas o
selladas por un organismo habilitado.  Las pruebas del origen SGP siempre han de expedirse y
cumplimentarse de la manera prescrita en las normas de origen aplicables del esquema noruego
del SGP.
En el momento de la importación en Noruega, la condición originaria del producto y la
pertinencia del trato preferencial se documentarán con un formulario A de certificado de origen o,
como una alternativa, una factura oficial expedida por el exportador para las expediciones en las que
el valor de los productos originarios no exceda de 25.000 coronas noruegas.
De conformidad con el sistema noruego de declaración de importaciones, los importadores
noruegos deben, en todo momento, encontrarse en disposición de demostrar el fundamento del trato
arancelario preferencial mediante la presentación de una prueba del origen válida a las autoridades
aduaneras.  De conformidad con el reglamento sobre normas de origen, las autoridades aduaneras
noruegas pueden verificar, por mediación de las autoridades competentes del país del SGP de que se
trate, la autenticidad y la adecuación de las pruebas del origen que se presenten.
Con arreglo al sistema del SGP, tienen validez las pruebas del origen siguientes:
- El certificado de origen en formulario A.- La factura oficial.
- El certificado de sustitución del formulario A (para exportaciones que transiten por la
Comunidad Europea o Suiza).WT/COMTD/N/6/Add.2
Página 11
- El certificado de transporte EUR.1 (para exportaciones efectuadas desde Noruega a
un país del SGP, a efectos de acumulación).
6.1.1 Certificado de origen en formulario A
Cuando se exporten a Noruega productos originarios desde un país del SGP, el exportador
podrá expedir un formulario A de certificado de origen.  Las normas sobre la expedición del
formulario A se contienen en las Secciones 17 a 21 del reglamento sobre normas de origen.  En elapéndice I de la parte II de la presente publicación figura un modelo del formulario A del certificado
de origen.
El certificado de origen en formulario A ha de ser cumplimentado por el exportador en el país
beneficiario del SGP de que se trate, y firmado por dicho exportador en la casilla 12 (correspondiente
a la declaración del exportador).  El formulario A debe estar sellado y firmado por las autoridades
aduaneras del país del SGP de que se trate, u otra autoridad facultada para legalizar en la casilla 11
dichos certificados.  El impreso del formulario A estará redactado en inglés o francés y secumplimentará de conformidad con las indicaciones que figuren en el reverso.  Ha de extenderse
utilizando el idioma inglés o francés.  Todas las anotaciones manuscritas en el certificado han de
escribirse con tinta y caracteres de imprenta.  Cuando se considere necesario, los funcionarios
noruegos de aduanas podrán exigir una traducción de la información suministrada.
Bajo ciertas condiciones, se permite expedir un duplicado  del formulario A y del certificado
de sustitución del formulario A .  A este respecto, véanse las Secciones 20 y 21 del reglamento sobre
normas de origen.
6.1.2 Factura oficial
Como una alternativa a los certificados de origen con formato de formulario A, cuando se
exporten productos originarios a Noruega el exportador podrá expedir una declaración del origen en lafactura ("factura oficial").  Para la expedición de una factura oficial es condición previa que el valor
de los productos originarios de la expedición no exceda de 25.000 coronas noruegas.
La factura oficial ha de redactarse en inglés o francés.  El texto de la factura oficial figura en
el apéndice II de la parte II de la presente publicación.  La factura oficial podrá estar impresa,
estampillada o manuscrita en la factura del exportador.  Cuando sea manuscrita, ha de cumplimentarsecon tinta y caracteres de imprenta.  La factura oficial ha de contener la firma manuscrita del
exportador del país del SGP.  En la Sección 22 del reglamento sobre normas de origen se establecen
las instrucciones para la expedición de una factura oficial.
6.1.3. Período de validez
Las pruebas del origen (formulario A o factura oficial) han de presentarse a las autoridades
aduaneras noruegas, a más tardar, en los diez meses posteriores a la fecha de su expedición en el país
exportador del SGP.
6.1.4. Certificado de sustitución del formulario A al momento de la reexportación (cooperación con
la Comunidad Europea y Suiza)
De conformidad con las disposiciones de la Sección 21 del reglamento sobre normas de
origen, cabe la posibilidad de expedir en Noruega un certificado de sustitución del formulario A
cuando se reexporten productos originarios del SGP desde Noruega a la Comunidad Europea o Suiza.
Dicho certificado se podrá expedir a petición del exportador (reexportador), y siempre sobre la base
del  original del formulario A de certificado de origen que se haya expedido y legalizado en el país del
SGP de que se trate.  Puede expedirse un certificado de sustitución del formulario A para la totalidadWT/COMTD/N/6/Add.2
Página 12
de la expedición procedente de un país del SGP, o para una parte de la misma (expedición
fraccionada).  No obstante, es requisito indispensable que las mercancías hayan permanecido
continuamente bajo control aduanero en Noruega antes de efectuarse la reexportación, y que se
reexporten sin haberse alterado su estado.
No es admisible la expedición de certificados de sustitución del formulario A sobre la base de
una factura oficial.  Además, las disposiciones relativas a los certificados de sustitución  no sonaplicables en aquellas situaciones en que se concedan exenciones de normas sobre el origen con
arreglo a lo dispuesto en la Sección 11 del reglamento sobre normas de origen.
Son aplicables los mismos requisitos preceptivos cuando se importen en Noruega productos
del SGP a través de la Comunidad Europea o Suiza.
6.1.5 Expedición de un certificado de transporte EUR.1 cuando la exportación se efectúe desde
Noruega
Cuando se exporte desde Noruega un producto que sea originario con arreglo a las normas de
origen del SGP, y que en el país del SGP se vaya a someter a un proceso de producción que requiere
la acumulación bilateral, se podrá documentar la "condición originaria" con un certificado de
circulación EUR.1 o una factura oficial.  Estas pruebas del origen, expedidas en Noruega, constituirán
la documentación necesaria que va a permitir la acumulación en el país del SGP de que se trate, para
la ulterior exportación a Noruega del producto originario acabado.  A este respecto, véanse lasSecciones 18 y 23 del reglamento sobre normas de origen.  Hasta nuevo aviso, no son aplicables las
disposiciones relativas a la acumulación de productos originarios de la Comunidad Europea o Suiza .
En el reglamento sobre normas de origen se incluye un modelo de certificado de transporte
EUR.1 y de factura oficial que se han mencionado.  A este respecto, véanse los apéndices II y III de la
parte II de la presente publicación.
Cuando se exporten productos originarios de Noruega con fines de acumulación en un país
del SGP, el exportador habrá de indicar en la casilla 2 del certificado de transporte una de las
expresiones siguientes:
"GSP BENEFICIARY COUNTRY " y "NORWAY " ("PAÍS
BENEFICIARIO DEL SGP" y "NORUEGA") en la versión inglesa, o"PAYS BÉNÉFICIAIRE DU SGP " y "NORVÈGE ", en la versión
francesa.
6.2. Importaciones no comerciales, de escaso valor
Normalmente, las importaciones en Noruega de expediciones no comerciales que tengan
escaso valor no precisan de pruebas formales del origen, a condición de que las mercancías se envíende particular a particular o que formen parte del equipaje personal de los viajeros.  Además, el valor
de dichas expediciones no debe exceder de 1.750 coronas noruegas en el caso de los paquetes
pequeños enviados de particular a particular, o de 5.000 coronas noruegas en el caso de mercancías
que formen parte del equipaje personal de los viajeros.  A este respecto, véase la Sección 27 del
reglamento sobre normas de origen.
6.3. Importación mediante expediciones escalonadas
De conformidad con las disposiciones de la Sección 26 del reglamento sobre normas de
origen, algunos productos desmontados o no ensamblados podrán importarse en Noruega mediante
expediciones escalonadas.  Las autoridades aduaneras noruegas pueden suministrar más información
sobre la manera de aplicar este procedimiento.WT/COMTD/N/6/Add.2
Página 13
7. Solicitud del trato arancelario preferencial al tiempo del despacho de aduana
En el momento de la importación en Noruega, el trato preferencial SGP sólo podrá
concederse cuando lo solicite el importador (en el documento de importación) al tiempo del despacho
aduanero de los productos en cuestión.  Los tipos de los derechos preferenciales aplicados en virtud
del SGP siempre deben acreditarse mediante una prueba del origen válidamente expedida en el país
del SGP de que se trate.
Si por alguna razón no se dispone de una prueba  del origen en el momento de la importación
(del despacho de aduana), han de calcularse, y aplicarse a los productos, los tipos de los derechos
ordinarios.  No obstante, con arreglo a la legislación nacional noruega, el importador dispone de un
plazo de 36 meses para presentar, con efectos retroactivos, una prueba del origen SGP, y solicitar
sobre esa base el reembolso de los derechos aduaneros que haya pagado.
8. Productos comprendidos en el sistema SGP noruego (gama de productos)
8.1. Observaciones generales
En la parte III de la presente publicación (Listas 1 a 7), se determinan los productos
comprendidos y los tipos de los derechos preferenciales aplicados a los productos originarios de los
países del SGP.
Generalmente, a los países "menos adelantados" del SGP se les otorga una trato algo más
favorable que a los países "ordinarios" del SGP.  En las listas que se presentan más adelante figura lagama de productos y los tipos preferenciales aplicados a cada producto.
Es preciso señalar que en las listas también figuran los productos que están exentos de
derechos sobre una base NMF.
8.1.1. Productos agropecuarios
Capítulos 1 a 24 y partidas Nos ex 29.05, ex 35.02 y ex 38.23, del SA.
En el ámbito de los sectores de la agricultura y la pesca comprendidos en los capítulos 1 a 24
y las partidas Nos ex 29.05, ex 35.02 y ex 38.23 del SA, al principio de cada una de las Listas 1 a 6 se
indican los tipos de los derechos preferenciales que se aplican a los productos enumerados.
a) Países "menos adelantados" (PMA) del SGP
Todos los productos del SGP originarios de un país "menos adelantado" del SGP
reciben trato de franquicia arancelaria, a excepción de los productos comprendidos
en la Lista 1  (véase infra ).
Los productos originarios de un país del SGP "menos adelantado" que figuran en la
Lista 1 tienen derecho a una reducción del 30 por ciento de los derechos aduaneros
que se apliquen normalmente (ordinarios) al producto en cuestión.
b) Países "ordinarios" del SGP
Los productos SGP originarios de un país "ordinario" del SGP que figuran en la
Lista 2  se importan en franquicia arancelaria.
Los productos SGP originarios de un país "ordinario" del SGP que figuran en la
Lista 3  tienen derecho a una reducción del 100 por ciento del elemento industrial  deWT/COMTD/N/6/Add.2
Página 14
los derechos aduaneros normalmente aplicados (ordinarios) al producto en cuestión,
pero están sujetos a un acuerdo de compensación de precios por los componentes
agrícolas que incorporen.
Los productos SGP originarios de un país "ordinario" del SGP que figuran en la
Lista 4  tienen derecho al 15 por ciento de reducción de los derechos aduaneros
normalmente aplicados (ordinarios) al producto en cuestión.
Los productos SGP originarios de un país "ordinario" del SGP que figuran en la
Lista 5  tienen derecho al 10 por ciento de reducción de los derechos aduaneros
normalmente aplicados (ordinarios) al producto en cuestión.
Los productos SGP originarios de un país "ordinario" del SGP que figuran en la
Lista 6  tienen derecho al 50 por ciento de reducción de los derechos aduaneros
normalmente aplicados (ordinarios) al producto en cuestión.
Los productos agropecuarios originarios de un país "ordinario" del SGP que no
figuran en las Listas 2 a 6, no tienen derecho al trato arancelario preferencial del SGP
cuando se importen en Noruega.
8.1.2. Productos industriales
Capítulos 25 a 97 del SA (excepto las partidas Nos ex 29.05, ex 35.02 y ex 38.23 del SA;
véase 8.1.2.).
a) Países "menos adelantados" del SGP
Todos los productos industriales SGP de los capítulos 25 a 97 del SA y que sean
originarios de un país "menos adelantado" del SGP están exentos de derechos, a
excepción de los productos de las partidas Nos ex 29.05, ex 35.02 y ex 38.23 del SA,
que se mencionan en el apartado anterior y están comprendidos en la Lista 1.
b) Países ordinarios del SGP
Todos los productos industriales SGP de los capítulos 25 a 97 del SA y que sean
originarios de un país "ordinario" del SGP están exentos de derechos, a excepción de
los productos de las partidas Nos ex 29.05 y ex 38.23 del SA, que se mencionan en el
apartado anterior 8.1.2 . y están comprendidos en la Lista 2 o en la Lista 5,
a excepción de los productos enumerados en la Lista 7 (lista de excepciones).
9. Otras disposiciones
9.1. Verificaciones
El trato arancelario preferencial SGP tan solo podrá concederse a un producto comprendido
en el sistema y que cumpla con las normas de origen del sistema SGP noruego.  En caso de duda, o demanera aleatoria, las autoridades aduaneras noruegas pueden exigir la verificación de una prueba del
origen expedida en un país del SGP.
Las autoridades competentes de los países beneficiarios del SGP deben ayudar a las
autoridades noruegas a verificar la autenticidad de los formularios A de certificados del origen y las
facturas oficiales que se hayan expedido o extendido en su país, y también a comprobar la exactitud
de la información facilitada en dichos documentos.  En caso de duda, y especialmente cuando no seWT/COMTD/N/6/Add.2
Página 15
reciba respuesta a la solicitud de verificación en el plazo establecido, las autoridades aduaneras
noruegas podrán suspender o denegar la concesión del trato arancelario preferencial.
Las disposiciones relativas a la asistencia mutua y a la verificación de pruebas del origen se
contienen en las Secciones 30 y 31 del reglamento sobre normas de origen.
9.2. Vigilancia
De conformidad con el Decreto del Parlamento y la Decisión del Ministerio de Finanzas, a
partir del 30 de junio de 1995 entró en vigor un acuerdo para la vigilancia y la concesión de licencias
con respecto a algunos productos agropecuarios.  Los productos en cuestión están señalados con un
asterisco (*) en las listas de productos agropecuarios (Listas 1 a 6), en la parte III de la presente
publicación.
Para conceder el trato arancelario preferencial a los productos comprendidos en el sistema de
vigilancia se requiere disponer de una licencia válida al momento de efectuarse la importación
en Noruega.  La solicitud de dicha licencia deberá dirigirse a la Dirección General deAduanas e Impuestos Indirectos antes de efectuar la importación de los productos en cuestión.
Normalmente, estas licencias se conceden al solicitante de manera automática.WT/COMTD/N/6/Add.2
Página 16
PARTE  II
NORMAS DE ORIGEN Y PRUEBA DEL ORIGEN
Reglamento relativo al origen de las mercancías, etc., de conformidad
con el sistema generalizado de preferencias (SGP) para la importación
de mercancías procedentes de países en desarrollo
Promulgado el 20 de febrero de 1998 por el Mi nisterio noruego de Finanzas y Aduanas, de
conformidad con el cuarto apartado del párrafo 3 del artículo 2 de las disposiciones preliminares del
Arancel de aduanas,  ref. la Decisión del Parlamento noruego (Stortinget), de 15 de junio de 1971, y el
Real Decreto Nº 3, de 3 de septiembre de 1971, rela tivos al Sistema Generalizado de Preferencias para
la importación de mercancías procedentes de países en desarrollo.
CAPÍTULO I - DISPOSICIONES GENERALES
Sección 1 - Definiciones
A los efectos del presente reglamento, se entenderá por:
1. Fabricación o manufactura :  toda clase de elaboración o transformación, con inclusión de los
trabajos de ensamblado o las operaciones específicas.
2. Material :  todo ingrediente, materia prima, componente o parte, etc., que se utilice para la
fabricación del producto.
3. Producto :  el producto manufacturado, aun cuando esté destinado a un uso ulterior en otra
operación manufacturera.
4. Mercancías :  los materiales y también los productos.
5. Valor en aduana :  el valor que se determine sobre la base de reglamentaciones dictadas por el
Ministerio noruego de Finanzas y Aduanas, de conformidad con el Acuerdo sobre la
Aplicación del Artículo VII del Acuerdo General sobre Aranceles Aduaneros y Comercio(Acuerdo de la OMC sobre Valoración en Aduana).
6. Precio en fábrica :  el precio pagado al fabricante en cuya empresa se haya llevado a cabo la
última elaboración o transformación, siempre que en dicho precio se incluya el valor de todos
los materiales utilizados, descontados los impuestos internos que sean o puedan ser
reintegrados cuando se exporte el producto obtenido.
7. Valor de los materiales :  el valor en aduana, al tiempo de efectuarse la importación, de los
materiales originarios o no originarios que se hayan utilizado, o bien, cuando dicho valor se
desconozca y no pueda determinarse, el primer precio comprobable que se haya pagado por
los materiales en el país de fabricación.
8. Capítulos  y partidas :  los capítulos y las partidas (codificadas con cuatro dígitos) que se
utilizan en la nomenclatura establecida en el Sistema Armonizado de Designación y
Codificación de Mercancías (Sistema Armonizado).
9. El término clasificado  indica que un producto o material está incluido en una determinada
partida.WT/COMTD/N/6/Add.2
Página 17
10. Expedición :  los productos que envía simultáneamente un exportador a un destinatario o que
están comprendidos en un documento único de transporte que se refiera a su envío por el
exportador al destinatario o, en ausencia de dicho documento, en una factura única.
11. Exportador autorizado :  un exportador noruego que esté habilitado por las autoridades
aduaneras noruegas para expedir facturas oficiales.
12. La expresión país del SGP  hace referencia a los países o territorios en desarrollo beneficiarios
que, en un momento dado, figuren en la lista de países publicada por las autoridades
aduaneras noruegas.
13. Formulario A :  una prueba certificada del origen, con el formato y el contenido que se hayan
especificado en un momento dado.
14. Factura oficial :  una prueba del origen en forma de declaración sobre una factura, con el
contenido que se haya especificado en un momento dado.
15. EUR.1 :  una prueba del origen en forma de certificado de transporte EUR.1, con el formato y
el contenido que se hayan especificado en un momento dado.
CAPÍTULO II - PRODUCTOS ORIGINARIOS
Sección 2 - Criterios relativos al origen
Se considerará que un producto es originario de un país del SGP cuando:
1. Se haya obtenido totalmente  en ese país de conformidad con lo dispuesto en la Sección 3, o
2. Se haya obtenido en dicho país, utilizando para su fabricación productos distintos a los
mencionados en el anterior apartado 1, siempre que dichos productos se hayan sometido a
elaboración o transformación suficiente, con arreglo a lo dispuesto en la Sección 4.
Se considerarán originarios de un país del SGP los productos originarios de Noruega que se
exporten a dicho país y allí se sometan a una elaboración o transformación de mayor alcance que lasoperaciones señaladas en la Sección 5.
El Ministerio noruego de Finanzas y Adua nas podrá adoptar la medida de considerar
originarios de un país del SGP aquellos productos originarios de la Comunidad Europea o Suiza que
se exporten a dicho país y en él se sometan a una elaboración o transformación de mayor alcance que
las operaciones señaladas en la Sección 5.  Cuando pudieran provocarse graves perturbaciones en elcomercio u otros efectos inesperados, el Ministerio noruego de Finanzas y Aduanas podrá decidir la
interrupción, con efectos inmediatos, de la aplicación del trato arancelario preferencial otorgado en
virtud de la presente disposición.
Para determinar si un producto es originario de Noruega, de la Comunidad o de Suiza se
aplicarán, mutatis mutandis , las disposiciones del primer párrafo supra .
Sección 3 - Productos totalmente obtenidos en un país del SGP
En la aplicación del primer apartado del párrafo 1 de la Sección 2, se considerarán obtenidos
totalmente en un país del SGP los productos siguientes:
1. Los productos minerales extraídos de su suelo o de su lecho marino.WT/COMTD/N/6/Add.2
Página 18
2. Los productos vegetales cosechados en dicho país.
3. Los animales vivos, nacidos y criados en dicho país.
4. Los productos de los animales vivos criados en dicho país.
5. Los productos obtenidos mediante actividades de caza y pesca realizadas en dicho país.
6. Los productos de la pesca marítima y demás productos obtenidos en el mar por los buques de
dicho país fuera de sus aguas territoriales.
7. Los productos elaborados a bordo de sus buques-factoría, mediante el uso exclusivo de los
productos señalados en el anterior apartado 6.
8. Los artículos usados que se recojan en dicho país y solamente sean adecuados para la
recuperación de materias primas.
9. Los desechos y la chatarra resultantes de operaciones de fabricación llevadas a cabo en dicho
país.
10. Los productos extraídos del lecho marino o del subsuelo del mar exterior a las aguas
territoriales de dicho país, siempre que éste tenga derechos exclusivos para explotar el lecho o
el subsuelo del mar.
11. Las mercancías fabricadas en dicho país mediante el uso exclusivo de los productos que se
especifican en los anteriores apartados 1 a 10.
Las expresiones "sus buques" y "sus buques-factoría", que se contienen en los anteriores
apartados 6 y 7, solamente se aplicarán a los siguientes buques y buques-factoría:
1. Los que se encuentren matriculados o registrados en el país del SGP de que se trate.
2. Los que naveguen bajo pabellón de dicho país.
3. Los que sean propiedad, al menos en un 50 por ci ento, de nacionales de dicho país del SGP o
de una sociedad que tenga en él su sede, y cuyo director general, presidente de la junta deadministración o de la junta supervisora, y la mayoría de los miembros de dichas juntas, sean
nacionales de ese país y, además, en el caso de las sociedades personales o de responsabilidad
limitada, cuando al menos la mitad del capital social pertenezca a dicho país, a sus
organismos públicos o a sus nacionales.
4. Aquellos en los que el capitán y los oficiales sean nacionales de dicho país.
5. Aquellos cuya tripulación esté constituida, al menos en un 75 por ciento, por nacionales de
dicho país del SGP.
Los buques que operan en alta mar, con inclusión de los buques-factoría en los que se elabora
o transforma la pesca capturada, se considerarán parte del territorio del país del SGP al que pertenecen
siempre que satisfagan las condiciones establecidas en el segundo párrafo supra .WT/COMTD/N/6/Add.2
Página 19
Sección 4 - Productos suficientemente elaborados  o transformados - Lista de operaciones de
elaboración y transformación
La Lista de operaciones de elaboración y transformación1 enumera las elaboraciones y
transformaciones que es preciso llevar a cabo en los materiales no originarios que se utilicen a fin de
conferir la condición de originarios a los productos obtenidos.  Las autoridades aduaneras noruegas
publicarán la lista aplicable en cada momento.
A los efectos del apartado 2 del primer párrafo de la Sección 2, se considerará que los
materiales no originarios están suficientemente elaborados o transformados en un país del SGP
cuando el producto obtenido se clasifique en una partida diferente de aquellas en las que están
clasificados todos los materiales no originarios que se han utilizado para su fabricación.  No obstante,
la presente disposición no será de aplicación cuando así lo determinen las disposiciones del párrafo
tercero infra  o de la Sección 5.  Las notas preliminares a la lista de operaciones de elaboración o
transformación serán de aplicación a todos los productos obtenidos con productos no originarios, auncuando dichos productos no estén sujetos a las disposiciones específicas de la lista y, en cambio, estén
sujetos a las disposiciones del presente párrafo.
Los productos relacionados en las columnas 1 y 2 de la lista de operaciones de elaboración y
transformación se considerarán suficientemente elaborados o transformados en un país del SGP
cuando se hayan cumplido las condiciones prescritas en la columna 3 de dicha lista.  Podrán utilizarse,sin embargo, los materiales no originarios siempre que su valor total no exceda del 5 por ciento del
precio en fábrica del producto.  No obstante, la presente disposición no es aplicable cuando la
Sección 5 disponga otra cosa.  Sin embargo, en aplicación de la presente disposición no se podrán
superar los porcentajes estipulados en la lista de operaciones de elaboración y transformación como
valores máximos de los materiales no originarios que pueden utilizarse.
Las disposiciones de los incisos segundo y tercero del tercer párrafo supra,  no son aplicables
a los productos comprendidos en los capítulos 50 a 63 del Sistema Armonizado.
Sección 5 - Elaboración o transformación insuficiente
A efectos de la aplicación de la Sección 2, se considerarán operaciones de elaboración o
transformación insuficiente para conferir la condición de productos originarios las operaciones quefiguran a continuación, con independencia de que se satisfagan o no las prescripciones de la
Sección 4:
1. Las operaciones dirigidas a asegurar la conservación de los productos en buenas condiciones
durante su transporte y almacenamiento (ventilación, esparcimiento, secado, refrigerado,
colocación en sal, en bióxido de azufre u otras soluciones acuosas, remoción de partesdañadas, y operaciones similares).
2. Las simples operaciones consistentes en remoción del polvo, tamizado o cribado,
distribución, clasificación, pareo (con inclusión de la ordenación de una gama o conjunto de
artículos), lavado, pintado, decapado, etc.
3. El cambio del embalaje, la apertura y confección de embalajes, la simple colocación en
botellas, frascos, bolsas, cajones, cajas, la fij ación en soportes de cartón o en tableros, etc., y
todas las demás operaciones de simple envasado.
4. La colocación de marcas, etiquetas u otros signos distintivos análogos, en los productos o en
sus envases y embalajes.
                                                     
1 Adjunta al presente documento.WT/COMTD/N/6/Add.2
Página 20
5. La simple mezcla de productos, sean o no de la misma naturaleza, cuando uno o más de los
componentes no reúnan las condiciones estipuladas en el presente reglamento para que
puedan considerarse productos originarios.
6. El simple montaje o ensamblado de los componentes para constituir un producto completo.
7. Una combinación de dos o más de las operaciones especificadas en los apartados 1 a 6 supra .
8. El sacrificio de animales.
Sección 6 - Acumulación regional del origen
El Ministerio noruego de Finanzas y Aduanas podrá aprobar que los países pertenecientes a
un mismo grupo regional queden exceptuados de la aplicación de las normas de la Sección 2, con
arreglo a las disposiciones que figuran a continuación.
Cuando los productos originarios de un país miembro de un grupo regional se elaboren o
transformen en otro país del mismo grupo regional, se considerarán originarios del país en el que se
haya efectuado la última elaboración o transformación, siempre que el valor allí añadido exceda delvalor más alto en aduana de los productos utilizados que sean originarios de alguno de los demás
países de dicho grupo regional, y a condición de que las operaciones de elaboración o transformación
realizadas en ese país sean de mayor alcance que las mencionadas en la Sección 5.  Se entiende por
valor añadido el precio en fábrica, descontado el valor en aduana de cada uno de los productos
utilizados que sean originarios de otro país del grupo regional.
Si no se cumpliesen las condiciones estipuladas en el párrafo segundo supra , el producto en
cuestión se considerará originario del país del grupo regional que aporte el mayor valor en aduana a
los productos originarios de los demás países de dicho grupo.
Conservan su origen los productos originarios de un país de un grupo regional que se
exporten a Noruega desde otro país del mismo grupo sin haberse elaborado o transformado en mayormedida que la descrita en la Sección 5.  Las disposiciones de la Sección 14 no obstan para que los
productos originarios de un país de un grupo regional puedan transitar por otro país del mismo grupo,
con independencia de que en él se lleven a cabo otras operaciones de elaboración o transformación.
Las disposiciones del presente párrafo sólo son aplicables:
1. Cuando, en el contexto de la acumulación regional entre los países del mismo grupo, las
normas reguladoras del comercio sean idénticas a las establecidas en el presente reglamento,
y
2. Cuando todos los países del grupo regional se hayan comprometido a cumplir o a asegurar el
cumplimiento de las presentes disposiciones sobre normas de origen, y a facilitar a Noruega y
demás países del grupo regional la cooperación administrativa necesaria para asegurar lacorrecta expedición y control del formulario A, y el control de las facturas oficiales.
Las disposiciones relativas a asuntos administrativos y a la verificación de las pruebas del
origen que se establecen en el capítulo V, se aplicarán mutatis mutandis .
A través de la Secretaría del grupo regional interesado, se hará llegar al Ministerio noruego de
Asuntos Exteriores la notificación de que todos los países de dicho grupo se han comprometido a
respetar las obligaciones mencionadas en el párrafo quinto.  Las autoridades aduaneras noruegas
publicarán toda aprobación de la acumulación regional, haciendo asimismo constar la fecha de suentrada en vigor.WT/COMTD/N/6/Add.2
Página 21
Sección 7 - Unidad de calificación
Se entiende por unidades de calificación los diversos elementos de un producto en los que se
basa la evaluación para que éste adquiera la condición de originario.
La unidad de calificación será el particular elemento fundamental de un producto, que le
confiere su carácter esencial a la hora de determinar su clasificación utilizando la nomenclatura del
Sistema Armonizado.  Cuando se clasifique en una  única partida un producto compuesto por un grupo
o un conjunto de elementos, la totalidad de los mismos constituye la unidad de calificación.  Cuando
una expedición conste de una serie de productos idénticos, clasificados en la misma partida del
Sistema Armonizado, habrá de valorarse por separado cada uno de esos productos.  Cuando el
embalaje se incluya junto con el producto a efectos de clasificación, de conformidad con las Reglas
Generales para la interpretación del Sistema Armonizado, también se incluirá a los efectos de
determinar el origen.
Sección 8 - Accesorios, piezas de repuesto y herramientas
Los accesorios, piezas de repuesto y herramientas que se despachen junto con un bien de
equipo, una máquina, un aparato o un vehículo, de cuyo equipamiento normal formen parte y se
incluyan en el precio o no se facturen por separado, se considerarán parte constitutiva del bien de
equipo, la máquina, el aparato o el vehículo en cuestión.
Sección 9 - Juegos o equipos
Los juegos o equipos, tal como se definen en las Reglas Generales para la interpretación del
Sistema Armonizado, se considerarán originarios de un país del SGP cuando todas las partes que los
componen sean productos originarios.  Si un juego o equipo está compuesto de productos originarios
y no originarios, se considerará que todo el juego o equipo es originario del país del SGP de que se
trate, siempre que el valor de los productos no originarios no exceda del 15 por ciento del precio enfábrica de dicho juego o equipo.
Sección 10 - Elementos neutros
Para determinar si un producto es originario de un país del SGP, no será necesario tener en
cuenta el origen de la energía y el combustible, las instalaciones y el material, la maquinaria y las
herramientas que se hubieran utilizado para la fabricación del producto, ni los artículos que no entreno estén destinados a entrar en la composición del producto acabado.
Sección 11 - Exenciones
Cuando esté justificado para el desarrollo de empresas existentes o la creación de nuevas
empresas, el Ministerio noruego de Finanzas y Aduanas puede eximir a los países menos adelantados
del SGP del cumplimiento de las normas de origen estipuladas en el presente reglamento.  Lasautoridades aduaneras noruegas publicarán la lista de los países a los que se reconoce la condición de
países menos adelantados del SGP.  Normalmente, no se conceden exenciones por más de dos años
consecutivos.
En el examen de las solicitudes se considerará en particular la capacidad de las empresas
existentes para continuar sus exportaciones a Noruega;  la existencia del peligro de cierre de empresas
en el país del SGP;  si la exención puede entrañar inversiones considerables en la industria de dicho
país y con ello facilitar el cumplimiento de las normas de origen tras un cierto tiempo, y lasrepercusiones sociales y económicas de dicha exención, especialmente en lo que respecta al empleo,
tanto en el país del SGP como en Noruega.  Se pueden prescribir otras condiciones específicas.WT/COMTD/N/6/Add.2
Página 22
Además de la designación del producto acabado, las solicitudes de exención deberán contener
información particular sobre:
1. la naturaleza y la cantidad de los materiales originarios de un tercer país;
2. los procesos de fabricación;
3. el valor añadido;
4. el número de empleados en las empresas afectadas;
5. el volumen previsto de las exportaciones a Noruega;
6. otras posibles fuentes de suministro de materias primas;
7. la duración y los motivos de la exención solicitada, y
8. otras observaciones importantes.
Las disposiciones de la presente Sección 11 son aplicables, mutatis mutandis , a las solicitudes
de prórroga de las exenciones.
Cuando se haga uso de una determinada exención, la casilla 4 del formulario A, o de la
factura oficial, debe cumplimentarse con una de las locuciones siguientes:
"DEROGATION - Decision … (year/number) and date ", (Exención - Decisión …..
(año/número) y fecha), en la versión inglesa, o bien
"DÉROGATION - Décision ….  (année/numéro) et date ", en la versión francesa.
CAPÍTULO III - CONDICIONES TERRI TORIALES, TRANSPORTE, ETC.
Sección 12 - El principio de territorialidad
Las condiciones relativas a la adquisición del carácter originario que se prescriben en la
Sección 2 habrán de satisfacerse ininterrumpidamente en el país del SGP y en Noruega.  Sin perjuicio
de lo dispuesto en las Secciones 6 y 13, se considerará interrumpida la adquisición de la condición
originaria cuando los productos que se hayan sometido a operaciones de elaboración o transformaciónen un país del SGP o en Noruega hayan salido de los respectivos territorios, sin tener en cuenta si las
operaciones se han efectuado o no fuera de dichos territorios.
Sección 13 - Reimportación de mercancías
Si las mercancías originarias que se hayan exportado desde un país del SGP o desde Noruega
a otro país se devuelven, deben considerarse no originarias.  Esta norma no es de aplicación si en laSección 6 se dispone otra cosa, o cuando se pueda demostrar a las autoridades competentes del país
del SGP, o las autoridades aduaneras de Noruega, que las mercancías reenviadas son las mismas que
fueron exportadas, y que no se han sometido a más operaciones de las necesarias para mantenerlas en
buen estado mientras permanecían en dicho país o en el curso de la exportación.
Sección 14 - Transporte directo
Las mercancías originarias de un país del SGP con arreglo a las disposiciones del primer
párrafo de la Sección 2 deben transportarse directamente desde el país del SGP hasta Noruega.  Las
mercancías que sean originarias de Noruega, la Comunidad Europea o Suiza con arreglo a lasWT/COMTD/N/6/Add.2
Página 23
disposiciones de los párrafos segundo y tercero de la Sección 2, deben transportarse directamente al
país del SGP correspondiente.
Se considerará que las mercancías se han transportado directamente:
1. Cuando se hayan transportado sin transitar por el territorio de otro país.
2. Cuando constituyan una sola expedición transportada por territorios que no pertenecen al país
del SGP correspondiente y que, en su caso, se transborda o almacena transitoriamente endichos territorios, siempre que esas mercancías permanezcan bajo la vigilancia de las
autoridades aduaneras del país de tránsito o de almacenamiento y no se hayan sometido a
otras operaciones que las de carga y descarga u otras destinadas a conservarlas en buen
estado.
3. Cuando se hayan transportado ininterrumpidamente por tuberías a través del territorio de
otros países.
4. En los casos en que se aplica la Sección 6, cuando sean originarias de un grupo regional y se
hayan transportado a través del territorio de otros países del mismo grupo regional, con
independencia de que se hayan o no sometido a otras operaciones de elaboración o
transformación.
5. Cuando se hayan transportado a través del territorio de la Comunidad Europea o Suiza, con o
sin almacenamiento transitorio en dichos territorios, y sean posteriormente reexportadas, entodo o en parte, a Noruega o al país del SGP, a condición de que esas mercancías hayan
permanecido bajo la vigilancia de las autoridades aduaneras del país de tránsito o de
almacenamiento, y no hayan sido objeto de más operaciones que las de descarga y recarga u
otras destinadas a conservarlas en buen estado.
La prueba de que se han cumplido las condiciones especificadas en el apartado 2 del segundo
párrafo se efectuará presentando a las autoridades aduaneras noruegas:
1. Un documento de transporte único, expedido en el país del SGP de que se trate, que acredite
el paso desde el país exportador por el país de tránsito, o
2. Un certificado expedido por las autoridades aduaneras del país de tránsito y que contenga:
a) la designación exacta de las mercancías,
b) la declaración de las fechas de descarga y recarga de las mercancías y, cuando sea
procedente, la identificación del medio de transporte utilizado, y
c) la acreditación de las condiciones en las que permanecieron las mercancías en el país
de tránsito.
3. A falta de la documentación mencionada supra , otros comprobantes justificativos.
Las disposiciones del anterior párrafo 2 serán de aplicación, mutatis mutandis , al transporte de
las mercancías que sean originarias de Noruega, la Comunidad Europea o Suiza, de conformidad con
las disposiciones de los párrafos segundo y tercero de la Sección 2.  La documentación acreditativa
del cumplimiento de las condiciones estipuladas en el apartado 5 del segundo párrafo supra , se
aportará presentando a las autoridades aduaneras noruegas un certificado de sustitución expedido con
arreglo a las disposiciones de la Sección 21.WT/COMTD/N/6/Add.2
Página 24
Sección 15 - Exposiciones
Los productos enviados desde un país del SGP para su exposición en otro país, y que se
importen en Noruega tras la exposición, se considerarán originarios de dicho país del SGP a condición
de que se cumplan las prescripciones del presente reglamento que permiten considerar originarios a
dichos productos, y siempre que se demuestre a las autoridades aduaneras noruegas que:
1. Un exportador expidió los productos directamente desde el país del SGP hasta el país en que
se haya celebrado la exposición, y que allí fueron expuestos.
2. El mencionado exportador vendió, o enajenó de otra forma, los productos a un destinatario de
Noruega.
3. Los productos se expidieron directamente a Noruega durante la exposición o inmediatamente
después, en el mismo estado en que fueron enviados a la exposición, y
4. Los productos no se han utilizado para fines distintos que la demostración y exhibición, desde
que se expidieron para su exposición.
Se presentará a las autoridades aduaneras noruegas, de la manera habitual, un formulario A en
el que se hará constar la denominación de la exposición y la dirección del local.  Cuando sea
necesario, se podrán exigir documentos adicionales probatorios de la naturaleza de los productos y de
las condiciones en que fueron expuestos.
La presente Sección será de aplicación a todas las exposiciones o ferias comerciales,
industriales, agrícolas o artesanales, así como a toda exhibición pública similar durante la cual los
productos permanezcan bajo control aduanero.  No será de aplicación a las exposiciones organizadas
con fines privados en tiendas o locales comerciales que se propongan vender productos extranjeros.
CAPÍTULO IV - PRUEBA DEL ORIGEN
Sección 16 - Condiciones generales
Cuando se importe en Noruega un producto que sea originario de un país del SGP con arreglo
a lo dispuesto en la Sección 2, deben aportarse pruebas de su origen mediante la presentación de:
1. Un formulario A expedido por el exportador en el país del SGP, con arreglo a las
disposiciones de la Sección 17 (ref. Secciones 18, 19, 20 y 21), o bien
2. Una factura oficial, emitida por el exportador en el país del SGP con arreglo a las
disposiciones de la Sección 22, siempre que el valor de los productos originarios que se
expidan no exceda de 25.000 coronas noruegas.
Cuando, con arreglo a las disposiciones de los párrafos segundo y tercero de la Sección 2, las
mercancías se exporten desde Noruega, la Co munidad Europea o Suiza para su elaboración o
transformación en un país del SGP, debe presentarse la acreditación documental de su origen en laforma prescrita por la Sección 23.
Sección 17 - Expedición del formulario A
Para que tenga validez, el formulario A debe estar legalizado por las autoridades competentes
del país del SGP.  La legalización solamente puede efectuarse previa solicitud del exportador.WT/COMTD/N/6/Add.2
Página 25
El exportador presentará, junto con su solicitud, los documentos apropiados para acreditar que
los productos que se van a exportar reúnen las condiciones exigidas para la expedición del
formulario A.  El formulario A deberá estar redactado en inglés o en francés.  Se cumplimentará con
máquina de escribir u otro medio técnico.  Toda información manuscrita habrá de plasmarse con tinta
y caracteres de imprenta.  La cumplimentación de la casilla 2 del certificado ("destinatario") es
opcional.  La casilla 7, destinada a la descripción de las mercancías, debe cumplimentarse de maneratal que se excluya toda posibilidad de hacer posteriores añadidos fraudulentos.  La descripción de las
mercancías debe efectuarse sin dejar líneas en blanco.  Cuando no se rellene todo el espacio de la
casilla, se trazará una línea horizontal inmediatamente debajo de la última línea de la descripción, y
una línea cruzada en el espacio que quede en blanco.  La casilla 12 debe cumplimentarse en la forma
debida, indicando que Noruega es el país importador.  En la casilla 11 figurará la fecha de expedición
del formulario A;  la firma que se ha de incluir en dicha casilla, reservada a las autoridades
competentes del país del SGP que legalizan el certificado, debe ser manuscrita.
Las autoridades competentes del país del SGP se cerciorarán de que el certificado y la
solicitud estén cumplimentados en debida forma.  Además, verificarán el origen de los productos y
comprobarán que es correcta la información suministrada en el certificado.  A menos que en la
Sección 6 se disponga otra cosa, el certificado solamente se legalizará cuando los productos que se
vayan a exportar puedan considerarse originarios del país del SGP, de conformidad con lasdisposiciones del presente reglamento.
Se pondrá a disposición del exportador un formulario A tan pronto como la exportación se
haya efectuado o asegurado.
A efectos de verificar si se han cumplido las condiciones estipuladas en el párrafo
segundo supra , las autoridades competentes del país del SGP tendrán derecho a recabar cualquier
prueba documental o a llevar a cabo toda clase de comprobación que se estime necesaria.
A efectos del posterior control del formulario A, las autoridades competentes del país del SGP
conservarán, durante tres años al menos, una copia del certificado, de todos los comprobantes
documentales y de los demás documentos relacionados con la exportación.
Sección 18 - Acumulación del origen referente a los productos originarios de Noruega, la
Comunidad Europea o Suiza
Cuando las autoridades competentes de un país del SGP tengan que legalizar un formulario A
relativo a productos que hayan adquirido la condición de originarios en aplicación de los párrafos
segundo y tercero de la Sección 2, se basarán en los certificados de transporte EUR.1 o en facturas
oficiales expedidas o realizadas en Noruega, la Comunidad Europea o Suiza.
Cuando se legalice un formulario A con arreglo a lo dispuesto en el primer párrafo supra , en
la casilla 4 del certificado deberá figurar alguna de las expresiones siguientes:  " NORWAY
CUMULATION", "EC CUMULATION" o "SWITZERLAND CUMULATION"  (Acumulación de
Noruega, Acumulación de la CEE o Acumulación de  Suiza), en la versión inglesa, o bien " CUMUL
NORVÈGE", "CUMUL CE" o "CUMUL SUISSE ", en la versión francesa.
El segundo párrafo supra  será de aplicación, mutatis mutandis , a toda factura oficial realizada
de conformidad con las disposiciones de la Sección 22.
Sección 19 - Expedición del formulario A con efectos retroactivos
Las autoridades competentes del país del SGP pueden, con carácter excepcional, expedir un
formulario A tras haberse efectuado la exportación de los productos a los que éste se refiere, cuando
no se haya expedido el certificado en el momento de la exportación por error u omisión accidental uWT/COMTD/N/6/Add.2
Página 26
otras circunstancias especiales, o cuando se demuestre a las autoridades competentes del país del SGP
que se expidió un certificado de origen y no fue aceptado al tiempo de la importación por razones
técnicas.
A efectos de lo dispuesto en el párrafo anterior, el exportador debe indicar en la solicitud el
lugar y la fecha en que se realizó la exportación de los productos a los que se refiera el certificado, y
declarar los motivos de la petición.
Las autoridades competentes del país del SGP sólo podrán expedir un certificado con efectos
retroactivos tras verificar que los datos que figuran en la solicitud del exportador concuerdan con los
que figuran en los correspondientes documentos de la exportación.
En la casilla 4 del formulario A expedido con efectos retroactivos debe figurar una de las
expresiones siguientes:  " ISSUED RETROSPECTIVELY " (Expedido con efectos retroactivos), en la
versión inglesa, o bien " DELIVRÉ À POSTERIORI ", en la versión francesa.
Sección 20 - Expedición de un duplicado del formulario A
En caso de sustracción, extravío o destrucción de un formulario A, las autoridades que lo
hayan expedido podrán, a petición del exportador, expedir un duplicado sobre la base de los
documentos de la exportación que obren en su poder.  En el duplicado debe figurar la fecha de
expedición del certificado original y se computarán sus efectos a partir de dicha fecha.
En la casilla 4 del duplicado de un formulario A debe figurar la palabra " DUPLICATE "
(Duplicado), en la versión inglesa, o bien " DUPLICATA ", en la versión francesa.
Sección 21 - Expedición de un certificado de sustitución del formulario A
Las autoridades aduaneras noruegas pueden sustituir en cualquier momento un formulario A
por uno o más formularios A, siempre que la sustitución se realice en la oficina de aduanas bajo cuyo
control se encuentran los productos.  El certificado de sustitución del formulario A solamente sepuede expedir a instancia del importador.
Previa solicitud del reexportador, las autoridades aduaneras noruegas podrán expedir un
certificado de sustitución del formulario A cuando los productos se vayan a reexportar desde Noruega
a la Comunidad Europea o a Suiza, en bloque o en expediciones fraccionadas.  El origen de los
productos debe quedar acreditado por un formulario A expedido por las autoridades competentes delpaís del SGP que los exporta a Noruega.  Es requisito previo que Noruega y el país al que se
reexportan las mercancías apliquen las mismas normas de origen a los productos en cuestión y que
estos hayan estado en Noruega bajo control aduanero ininterrumpido.
No obstante, el segundo párrafo supra  no es aplicable cuando los productos se hayan
exportado a Noruega en los términos estipulados en las disposiciones sobre exenciones de laSección 11.
De forma similar y con arreglo a los mismos términos a que se refiere el segundo párrafo
supra , las autoridades aduaneras de la Comunidad Europea o de Suiza pueden expedir un certificado
de sustitución del formulario A cuando se reexporten a Noruega productos originarios de un país del
SGP.
El certificado de sustitución del formulario A se considerará el certificado de origen definitivo
de los productos a los que hace referencia.WT/COMTD/N/6/Add.2
Página 27
Al expedir un certificado de sustitución del formulario A, las autoridades aduaneras noruegas
se basarán en los pormenores facilitados en el form ulario A expedido anteriormente.  El certificado de
sustitución habrá de estar legalizado por las autoridades aduaneras noruegas.
La oficina de aduanas a la que se solicite que realice la operación anotará en el certificado
original el número, la cantidad, la naturaleza y el peso de los productos expedidos, así como los
números de serie y la fecha de expedición de los certificados de sustitución.  A efectos del controlposterior, las autoridades aduaneras noruegas conservarán el certificado original durante, al menos,
tres años.
Se podrá adjuntar al certificado de sustitución una copia del certificado original.  La casilla
superior derecha del certificado de sustitución debe indicar el nombre del país donde se expida el
certificado.  La casilla 4 debe contener la expresión " REPLACEMENT CERTIFICATE " (Certificado
de sustitución), en la versión inglesa, o bien " CERTIFICAT DE REMPLACEMENT ", en la versión
francesa, así como el número de serie y la fecha de expedición del certificado original.  En la casilla 1debe figurar el nombre del reexportador.  En la casilla 10 debe indicarse la referencia de la factura del
reexportador.  En la casilla 2 puede indicarse el nombre del destinatario final.  Deben transcribirse en
el certificado de sustitución todas las indicaciones relativas a los productos reexportados que figuran
en las casillas 3 a 9 del certificado original.  Las casillas 7 y 9 deben indicar la cantidad, la naturaleza
y el peso bruto u otras medidas de los productos en cuestión.  La oficina de aduanas que expida uncertificado de sustitución hará constar su legalización en la casilla 11;  la responsabilidad de dicha
oficina se limita a la mera expedición del certificado de sustitución.  Los datos relativos al país de
origen y de destino se transferirán desde el certificado original a la casilla 12 del certificado de
sustitución.  En la casilla 12 figurará la firma de una persona autorizada de la empresa que extienda el
certificado de sustitución;  la persona que de esta manera firme de buena fe un certificado desustitución no será responsable de la exactitud de los datos recogidos del certificado original.
Sección 22 - Contenido y formato de la factura oficial
Podrá expedir una factura oficial:
1. un exportador autorizado de Noruega, o
2. un exportador de un país del SGP o de Noruega, con respecto a expediciones consistentes en
uno o más bultos que contengan productos originarios de un valor que no exceda de
25.000 coronas noruegas.
Una factura oficial sólo podrá extenderse cuando los productos puedan considerarse
originarios, en el sentido del presente reglamento, de un país del SGP o de Noruega.
El exportador que expida una factura oficial debe estar preparado para presentar en cualquier
momento, a requerimiento de las autoridades aduaneras noruegas u otra autoridad competente del país
exportador, todos los documentos adecuados para acreditar la condición originaria de las mercancías y
el cumplimiento de las demás condiciones prescritas en el presente reglamento.
El exportador habrá de librar la factura oficial utilizando máquina de escribir u otros medios
técnicos, o estampillando o imprimiendo la factura, la orden de entrega u otro documento comercial.
La factura se redactará en inglés o francés.  Si la factura es manuscrita, se escribirá con tinta y
caracteres de imprenta.
La factura oficial contendrá la firma original y manuscrita del exportador.  No obstante, el
exportador autorizado en el sentido de la Sección 24, podrá quedar exento de la obligación de firmar
la factura a condición de que entregue por escrito a las autoridades aduaneras noruegas el compromisoWT/COMTD/N/6/Add.2
Página 28
de asumir la plena responsabilidad de toda factura oficial que le identifique como si la hubiera
firmado por su propia mano.
La factura oficial habrá de ser emitida por el exportador de los productos a los que ésta se
refiera.
En los casos mencionados en el apartado 2 del primer párrafo supra , solamente se extenderá
una factura oficial por cada expedición.  Si las mercancías comprendidas en la expedición ya hubiesensido objeto de verificación en el país exportador, el exportador podrá mencionar ese examen en la
factura oficial.  Las disposiciones del presente párrafo no eximen a los exportadores del cumplimiento
de todas las demás formalidades exigidas de conformidad con la legislación aduanera o postal.
Las disposiciones del presente reglamento relativas a la expedición, utilización y posterior
verificación del formulario A, se aplicarán, mutatis mutandis , a las facturas oficiales.
Sección 23 - Prueba del origen de un producto noruego
A efectos de la aplicación del segundo párrafo de la Sección 2 (refs. segundo párrafo de la
Sección 16 y la Sección 18), la documentación acreditativa de la condición originaria noruega se
aportará mediante un certificado de transporte EUR.1 o una factura oficial extendida de conformidad
con las disposiciones de la Sección 22.
Cuando utilice un certificado de origen EUR.1, el exportador anotará en la casilla 2 " GSP
BENEFICIARY COUNTRY " (País beneficiario del SGP)  y " NORWAY " (Noruega), en la versión
inglesa, o bien " PAYS BÉNÉFICIAIRE DU SGP " y "NORVÈGE ",  en la versión francesa.
Las disposiciones del presente reglamento relativas a la expedición, utilización y posterior
verificación del formulario A se aplicarán, mutatis mutandis , a los certificados de transporte EUR.1.
Cuando lo requieran las autoridades aduaneras noruegas, el exportador que expida un
certificado de transporte EUR.1 de conformidad con las disposiciones del segundo párrafo de laSección 2, presentará toda la documentación apropiada que se necesite para probar la condición
originaria de las mercancías y el cumplimiento de las demás condiciones estipuladas en el presente
reglamento.
Sección 24 - Exportador autorizado
Puede reconocerse la condición de exportador autorizado a todo exportador noruego que
realice frecuentes envíos de productos noruegos de conformidad con las disposiciones del segundo
párrafo de la Sección 2.  Quien solicite dicha autorización deberá ofrecer a las autoridades aduaneras
noruegas todas las garantías necesarias para verificar la condición originaria de los productos, así
como el cumplimiento de las demás condiciones relativas a la expedición de las declaraciones de
factura que se estipulan en el presente reglamento.
Las autoridades aduaneras noruegas podrán reconocer la condición de exportador autorizado
con sujeción a las condiciones que estimen oportunas.  Se concederá al exportador autorizado un
número de autorización aduanera que debe figurar en la factura oficial.
Las autoridades aduaneras noruegas pueden anular la autorización en cualquier momento y
sin previo aviso, y así lo harán cuando el exportador autorizado deje de ofrecer las garantías o de
cumplir las condiciones a que se refieren los párrafos primero y segundo supra , o cuando haga un uso
indebido o irregular de la autorización.WT/COMTD/N/6/Add.2
Página 29
Sección 25 - Presentación de la prueba del origen
Cuando se realicen importaciones en Noruega, habrá de presentarse a las autoridades
aduaneras noruegas un formulario A o una factura oficial en el plazo de diez meses que sigan a la
fecha de su expedición en el país exportador, de conformidad con las reglamentaciones y
procedimientos nacionales.
A efectos de la aplicación del trato arancelario preferencial, podrán admitirse las pruebas del
origen que se presenten a las autoridades aduaneras noruegas tras haberse agotado el período de
validez especificado en el párrafo anterior, cuando la inobservancia del plazo establecido se deba a
circunstancias excepcionales.  No obstante, en otros casos de presentación extemporánea podrá
admitirse la prueba del origen cuando los productos se hayan presentado a las autoridades aduaneras
antes de que expire el plazo.  Con la presentación de una prueba del origen como la mencionada en el
primer párrafo supra , los productos a los que se refiera se considerarán originarios del país del SGP
que en ella se indique.
Sólo podrán aceptarse las pruebas del origen a efectos de aplicar el trato arancelario
preferencial en la medida en que las autoridades competentes del país del SGP hayan facilitado a las
autoridades aduaneras noruegas la información necesaria que se exige de conformidad con la
Sección 29, y hayan manifestado su disposición a prestar asistencia a las autoridades aduaneras
noruegas cuando requieran posteriores verificaciones de la autenticidad de las pruebas del origen y dela exactitud de los datos sobre el origen del producto que se hayan facilitado;  ref. Sección 30.
A condición de que se satisfagan las condiciones establecidas en los párrafos primero y
segundo supra , los productos importados en Noruega se considerarán originarios de un país del SGP
con la presentación de un certificado de sustitución del formulario A, expedido por las autoridades
aduaneras de la Comunidad Europea o de Suiza de conformidad con lo dispuesto en el cuarto párrafode la Sección 21.
Para la verificación posterior de los certificados de sustitución de formulario A, se aplicará en
la forma apropiada el procedimiento de verificaci ón establecido en la Sección 31.  El plazo máximo
establecido en el párrafo quinto de la Sección 31 se prorrogará hasta ocho meses.
Las autoridades aduaneras noruegas pueden exigir que se traduzcan al noruego las pruebas del
origen que se presenten, y también puede exigir que se adjunte a la declaración de importación una
declaración del importador en la que manifieste que los productos cumplen las condiciones
estipuladas en el presente reglamento.
Sección 26 - Importación mediante expediciones escalonadas
Cuando, a petición del importador y en las condiciones que determinen las autoridades
aduaneras noruegas, se importen mediante expediciones escalonadas productos desmontados o sin
montar todavía, en el sentido del apartado a) de la Regla General 2 del Sistema Armonizado, que
estén comprendidos en las secciones XVI y XVII o en las partidas Nos 73.08 y 94.06 del Sistema
Armonizado, al importarse la primera de las expediciones se presentará a las autoridades aduaneras
una única prueba del origen de dichos productos.
Sección 27 - Exención de pruebas formales del origen
Las importaciones de productos enviados de particular a particular en forma de paquetes
pequeños, o los que formen parte del equipaje personal de los viajeros, no exigen la presentación de
un formulario A o una factura oficial, a condición de que esas importaciones no tengan carácter
comercial y se haya declarado que cumplen las condiciones exigidas en aplicación del presente
reglamento.  No obstante, el valor total de los productos no debe exceder de 1.750 coronas noruegasWT/COMTD/N/6/Add.2
Página 30
cuando se trate de paquetes pequeños, o de 5.000 coronas noruegas en el caso de las mercancías que
formen parte del equipaje personal de los viajeros.
Sección 28 - Discrepancias y errores
La constatación de ligeras discrepancias entre la información suministrada en un formulario A
o en una factura oficial y la información facilitada en otros documentos presentados a las autoridades
aduaneras noruegas, no invalidarán automáticamente la prueba del origen, a condición de que estédebidamente acreditado que el documento en cuestión corresponde a los productos presentados.
Los errores evidentes que figuren en el formulario A o en una factura oficial serán motivo
para rechazar el documento a menos que susciten dudas razonables sobre la corrección de las
declaraciones que en él se contienen.
CAPÍTULO V - CUESTIONES ADMINISTRATIVAS, ETC.
Sección 29 - Notificación de las autoridades competentes
El país del SGP que aplique las disposiciones del presente reglamento habrá de asegurar el
cumplimiento de sus normas relativas al origen de las mercancías, a la cumplimentación y expedición
del formulario A y a las condiciones de utilización de las facturas oficiales así como las normas que
regulan la cooperación administrativa.
El país del SGP comunicará a las autoridades aduaneras noruegas los nombres y direcciones
de las autoridades de dicho país que estén facultadas para expedir el formulario A, y les transmitiráejemplares de los estampillados que deben utilizar dichas autoridades para legalizar los certificados
del origen.  Asimismo, les comunicará los nombres y direcciones de las autoridades pertinentes que
estén facultadas para verificar los formularios A y las facturas oficiales que se hayan expedido o
extendido en dicho país.  También deben notificarse las modificaciones que se produzcan.
A petición de un país del SGP, las autoridades noruegas le facilitarán los ejemplares de los
estampillados utilizados para legalizar los certificados de transporte EUR.1.
Sección 30 - Asistencia mutua
El país del SGP ayudará a las autoridades noruegas a verificar la autenticidad de los
formularios A y las facturas oficiales que se expidan o extiendan en el país de que se trate, así como la
exactitud de la información facilitada en dichos documentos.  De igual manera, las autoridadesaduaneras noruegas ayudarán a verificar los certificados de transporte EUR.1 y las facturas oficiales
que se hayan expedido o extendido conforme a las disposiciones de la Sección 23.
Sección 31 - Verificación de las pruebas de origen
Las autoridades competentes del país exportador verificarán los formularios A y las facturas
oficiales.  Dichas autoridades tendrán derecho a requerir todas las pruebas y a realizar todos losexámenes de las cuentas del exportador o cualquier otro examen que se considere oportuno.  A los
efectos de estas verificaciones posteriores, el exportador queda obligado a conservar, durante tres años
al menos, copia de las pertinentes pruebas del origen y todos los documentos relacionados con ellas.
La verificación de los formularios A o las facturas oficiales se llevará a cabo de manera
aleatoria o a petición de las autoridades aduaneras noruegas, siempre que éstas tengan dudas
razonables sobre la autenticidad de dichos documentos o de la condición originaria de los productos, o
sobre el cumplimiento de las demás condiciones estipuladas en el presente reglamento.WT/COMTD/N/6/Add.2
Página 31
Las autoridades aduaneras noruegas adjuntarán a la petición de verificación el formulario A
de que se trate y la factura, si ésta se hubiese presentado, o la factura oficial o una copia de dichos
documentos.  Además, cuando sea oportuno, se remitirá cualquier información que explique los
motivos de la petición, así como toda la información y documentos obtenidos que indiquen que los
datos facilitados en la prueba del origen son inexactos.
La verificación se efectuará a la mayor brevedad posible, de manera que se puedan comunicar
los resultados a las autoridades aduaneras noruegas en un plazo máximo de seis meses contados a
partir de la recepción de la petición.  La notificación debe indicar claramente si los documentos son
auténticos y corresponden a los productos realmente exportados, y si los productos en cuestión pueden
considerarse originarios del país del SGP y cumplen las condiciones que se estipulan en el presente
reglamento.  Cuando el formulario A se haya expedido con arreglo a la Sección 18, habrá de
adjuntarse a la respuesta la copia de los pertinentes certificados de transporte EUR.1 y de las facturas
oficiales.
En los casos de duda razonable, si no se obtiene respuesta dentro de los seis meses posteriores
a la petición de la verificación, o si la respuesta no contiene información suficiente para determinar la
autenticidad del documento en cuestión o el origen de los productos, se remitirá una segunda petición.
Si cuatro meses después de esta segunda petición no se han comunicado los resultados de la
verificación a las autoridades aduaneras noruegas, o si la respuesta no contiene información suficientepara determinar la autenticidad del documento o el origen de los productos, no se concederá trato
preferencial, a menos que concurran circunstancias excepcionales.
Cuando el procedimiento de la verificación u otra información disponible indique que se están
contraviniendo las disposiciones del presente reglamento, las autoridades competentes del país
exportador del SGP, por propia iniciativa o a petición de las autoridades aduaneras noruegas,realizarán las investigaciones apropiadas o dispondrán que dichas investigaciones se lleven a cabo con
la debida urgencia a fin de identificar y evitar dichas contravenciones.
Cuando las autoridades aduaneras noruegas decidan suspender el régimen arancelario
preferencial para las mercancías cuya verificación se encuentra pendiente, ofrecerán al importador el
despacho de las mercancías con sujeción a las medidas que se juzguen necesarias.
CAPÍTULO VI - DISPOSICIONES FINALES
Sección 32 - Condiciones especiales
Solamente se podrá invocar el trato arancelario preferencial previsto en el presente
reglamento solamente se podrá invocar cuando el país del SGP cumpla las condiciones estipuladas en
el segundo párrafo de la Sección 29.  Las autoridades aduaneras noruegas publicarán la fecha a partirde la cual se podrá invocar dicho trato arancelario preferencial.
Las disposiciones del tercer párrafo de la Sección 2, el apartado 5 del segundo párrafo de la
Sección 14, el cuarto párrafo de la Sección 21, y el cuarto y quinto párrafos de la Sección 25,
solamente serán aplicables en la medida en que la Comunidad Europea y Suiza, en el contexto de las
preferencias arancelarias que concedan a productos originarios de países en desarrollo, apliquen
normas de origen que correspondan a las que aplica Noruega y, además, hayan concluido un acuerdo
con Noruega sobre mutua aceptación del contenido del país donante, etc.WT/COMTD/N/6/Add.2
Página 32
Sección 33 - Mercancías en tránsito
Las mercancías originarias de un país o territorio reconocido como país del Sistema
Generalizado de Preferencias pueden beneficiarse de dicho sistema a condición de que se hayan
exportado desde ese país del SGP en la fecha a que hace referencia el primer párrafo de la Sección 32,
o en fecha posterior.
 Sección 34 - Entrada en vigor
El presente reglamento entrará en vigor el 1º de marzo de 1998.
Las disposiciones del segundo párrafo de la Sección 32 entrarán en vigor con arreglo al
anuncio especial que efectúen las autoridades aduaneras noruegas.
Sección 35 - Derogación de otras disposiciones.  Disposiciones transitorias
Por el presente reglamento se deroga el reglamento de 3 de septiembre de 1971, relativo a
normas de origen, etc., de conformidad con el Sistema generalizado de preferencias.
No obstante, las anteriores disposiciones relativas a la adquisición de la condición de
productos originarios de los países del SGP, al igual que las relativas a la expedición y utilización de
los certificados de origen, seguirán siendo aplicables durante un período transitorio que finalizará el
1º de septiembre de 1999.WT/COMTD/N/6/Add.2
Página 33
ANNEX
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON
NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT
MANUFACTURED CAN OBTAIN ORIGINATING STATUS
CF. FIRST PARAGRAPH OF SECTION 4 OF THE REGULATIONS
INTRODUCTORY NOTES
Foreword
These notes shall apply where appropriate to all products manufactured using non-originating
materials even if they are not subject to specific provisions in the following list but are subject instead
to the change of heading rule set out in sub-Section 2 of Section 4.
Note 1
1.1 The first two columns in the list describe the product obtained.  The first column gives the
heading number or chapter number used in the Harmonized System, and the second column gives the
description of goods used in that System for that he ading or chapter.  For ea ch entry in the first two
columns a rule is specified in column 3.  Where,  in some cases, the entry in the first column is
preceded by an "ex", this signifies that the rule in  column 3 only applies to the part of that heading or
chapter as described in column 2.
1.2 Where several heading numbers are grouped together in column 1 or a chapter number is
given and the description of products in column 2 is therefore given in general terms, the adjacent rule
in column 3 applies to all products which, under the Harmonized System, are classified in headings ofthe chapter or in any of the headings grouped together in column 1.
1.3 Where there are different rules in the list applying to different products within a heading, each
indent contains the description of that part of the heading covered by the adjacent rule in column 3.
Note 2
2.1 In case of a heading not in the list or any part of a heading that is not in the list, the "change of
heading" rule set out in sub-Section 2 of Section 4 applies.  If a "change of heading" condition applies
to any entry in the list, then it is  contained in the rule in column 3.
2.2 The working or processing required by a rule in column 3 has to be carried out only in
relation to the non-originating materials used.  The restrictions contained in column 3 likewise apply
only to the non-originating materials used.
2.3 Where a rule states that "materials of any heading" may be used, materials of the same
heading as the product may also be used, subject, however, to any specific limitations which may alsobe contained in the rule.  However, the expression "manufacture from materials of any heading
including other materials of heading No. …" means th at only materials classified in the same heading
as the product of a different description than that of the product as given in column 2 of the list may
be used.
2.4 If a product made from non-originating materials which has acquired originating status during
manufacture by virtue of the change of heading rule or its own list rule is used as a material in the
process of manufacture of another product, then the rule applicable to the product in which it is
incorporated does not apply to it.WT/COMTD/N/6/Add.2
Página 34
Example:
An engine of heading No. 84.07, for which the rule states that the value of the non-originating
materials which may be incorporated may not exceed 40 per cent of the ex-works price, is
made from 'other alloy steel roughly shaped by forging' of heading No. 72.24.
If this forging has been forged in the country concerned from a non-originating ingot then the
forging has already acquired origin by virtue of the rule for heading No. ex 72.24 in the list.
It can then count as originating in the value calculation for the engine regardless of whether
it was produced in the same factory or another.  The value of the non-originating ingot is thus
not taken into account when adding up the value of the non-originating materials used.
2.5 Even if the change of heading rule or the other rules contained in the list are satisfied, a
product shall not acquire originating status if the processing carried out, taken as a whole, is
insufficient within the meaning of  Section 5.
Note 3
3.1 The rule in the list represents the minimum amount of working or processing required and the
carrying out of more working or processing also confers originating status; conversely, the carrying
out of less working or processing cannot confer orig in.  Thus if a rule says that non-originating
material at a certain level of manufacture may be used, the use of such material at an earlier stage ofmanufacture is allowed and the use of such material at a later stage is not.
3.2 When a rule in the list specifies that a product may be manufactured from more than one
material, this means that any one or more materials may be used.  It does not require that all be used.
Example:
The rule for fabrics says that natural fibres may be used and that chemical materials, among
other materials, may also be used.  This does not mean that both have to be used; one can use
one or the other or both.
If, however, a restriction applies to one material and other restrictions apply to other
materials in the same rule, then the restrictions only apply to the materials actually used.
Example:
The rule for sewing machines specifies that both the thread tension mechanism used and the
zigzag mechanism used must have originating status;  these two restrictions only apply if the
mechanisms concerned are actually incorporated into the sewing machine.
3.3 When a rule in the list specifies that a product must be manufactured from a particular
material, the condition obviously does not prevent the use of other materials which, because of theirinherent nature, cannot satisfy the rule.
Example:
The rule for prepared foods under heading No. 19.04 which specifically excludes the use of
cereals or their derivatives does not prevent the use of mineral salts, chemicals and other
additives which are not produced from cereals.WT/COMTD/N/6/Add.2
Página 35
Example:
In the case of an article made from non-woven materials, if the use of only non-originating
yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even
if non-woven cloths cannot normally be made from yarn.  In such cases, the starting material
would normally be at the stage before yarn - that is the fibre stage.
See also note 5.2 in connection with textiles.
3.4 Where, in a rule in the list, two or more percentages are given for the maximum value of non-
originating materials that can be used, then these percentages may not be added together.  In other
words, the maximum value of all the non-originat ing materials used may never exceed the highest of
the percentages given.  Furthermore, the individual percentages must not be exceeded in relation tothe particular materials they apply to.
Note 4
4.1 The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic
fibres and is restricted to the stages before spinning takes place, including waste, and, unless
otherwise specified, the term "natural fibres" includes fibres that have been carded, combed or
otherwise processed but not spun.
4.2 The term "natural fibres" includes horseh air of heading No. 05.03, silk of heading No. 50.02
and 50.03 as well as the wool fibres, fine or coarse animal hair of heading No. 51.01 to 51.05, the
cotton fibres of heading No. 52.01 to 52.03 and the other vegetable fibres of heading No. 53.01
to 53.05.
4.3 The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the
list to describe the materials not classified in chapters 50 to 63, which can be used to manufacture
artificial, synthetic or paper fibres or yarns.
4.4 The term "man-made staple fibres" is used in the list to refer to synthetic or artificial filament
tow, staple fibres or waste, of heading No. 55.01 to 55.07.
Note 5
5.1 Any non-textile trimmings and accessories or other materials used which contain textiles do
not have to satisfy the conditions set out in column 3 even though they fall outside the scope of
Note 3.3.
5.2 In accordance with Note 3.3, any non-originating non-textile trimmings and accessories or
other product, which do not contain any textiles, may, anyway, be used freely where they cannot be
made from the materials listed in column 3.
Example:
If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used,
this does not prevent the use of metal items, such as buttons, because they cannot be made
from textile materials.  Similarly, this does not prevent the use of a zip, even though zips
normally contain textiles.
5.3 Where a percentage rule applies, the value of trimmings and accessories must be taken into
account when calculating the value of the non-originating materials incorporated.WT/COMTD/N/6/Add.2
Página 36
Note 6
6.1 For the purposes of heading No. ex 27.07, 27.13 to 27.15, ex 29.01, ex 29.02 and ex 34.03 the
following are regarded as "special processes":
(a) vacuum distillation;
(b) redistillation by a very thorough process of fractionation;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) a process involving all the following operations:  processing using concentrated
sulphuric acid, oleum or sulphuric anhydride; neutralization using alkaline agents,
decolorization and purification using naturally active earth, activated earth, activatedcharcoal or bauxite;
(g) polymerization;
(h) alkylation;
(i) isomerization.
6.2  For the purpose of heading No. ex 27.10, 27.11 and 27.12, the following are regarded as
"special processes":
(j) vacuum distillation;
(k) redistillation by a very thorough process of fractionation;
(l) cracking;
(m) reforming;
(n) extraction using selective solvents;
(o) a process involving all the following operations:  processing using concentrated
sulphuric acid, oleum or sulphuric anhydride; neutralization using alkaline agents,decolorization and purification using naturally active earth, activated earth, activated
charcoal or bauxite;
(p) polymerization;
(q) alkylation;
(r) isomerization;
(s) isomerization;WT/COMTD/N/6/Add.2
Página 37
(t) only applicable to heavy oils classified under heading No. 27.10:  desulphurization
using hydrogen which results in a reduction in the sulphur content in the processed
product of at least 85 per cent (ASTM D 1266-59 T method);
(u) only applicable to products classified under heading No. 27.10:  deparaffining other
than by filtration;
(v) only applicable to heavy oils classified under heading No. 27.10:   treatment using
hydrogen at a pressure of more than 20 bars and a temperature of more than 250°C
using a catalyst, when the hydrogen constitutes an active element in a chemical
reaction and is not merely used as a means of desulphurization. The further
hydrogenation of lubricating oils under heading No. ex 27.10 (e.g. hydrofinishing or
decoloring), especially to improve colour or stability, shall not, however, be regarded
as a special process;
(w) only applicable to fuel oils classified under heading No. ex 27.10:  atmospheric
distillation, provided that less than 30 per cent by volume of these products distils
(including losses) at 300oC in accordance with the ASTM D 86 method;
(x) only applicable to heavy oils other than gas oils or fuel oils classified under heading
No. ex 27.10:  processing by high-frequency electrical brush-discharge.
6.3  With regard to goods under heading No. ex 27.07, 27.13 to 27.15, ex 29.01, ex 29.02 and
ex 34.03, simple operations such as cleaning, decanting, desalting, water separation, filtering,
colouring, marking, mixing of products with va rying sulphur content to obtain a certain level of
sulphur content, or combinations of these or similar processes, shall not confer originating status.WT/COMTD/N/6/Add.2
Página 38
LIST OF PROCESSING RULES
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
02.01   Meat of bovine animals, fresh or chilled Manufacture from materials of any heading except
meat of bovine animals, frozen of heading No. 02.02
02.02 Meat of bovine animals, frozen Manufacture from materials of any heading except
meat of bovine animals, fresh or chilled of headingNo. 02.01
02.06 Edible offal of bovine animals, swine, sheep,
goats, horses, asses, mules or hinnies, fresh,
chilled or frozenManufacture from materials of any heading except
carcasses of heading No. 02.01 to 02.05
02.10 Meat and edible meat offal, salted, in brine,
dried or smoked; edible flours and meals ofmeat or meat offalManufacture from materials of any heading except
meat and offal of heading No. 02.01 to 02.06 and02.08 or poultry liver of heading No. 02.07
03.02 to03.05Fish, other than live fish Manufacture in which all the materials of Chapter 3
used must be wholly obtained
04.02,04.04 to04.06Dairy products Manufacture from materials of any heading except
milk or cream of heading No. 04.01 or 04.02
04.03 Buttermilk, curdled milk and cream, yoghurt,
kephir and other fermented or acidified milk
and cream, whether or not concentrated orcontaining added sugar or other sweeteningmatter or flavoured or containing added fruitor cocoaManufacture in which:
    - all the materials of Chapter 4 used must be wholly
obtained,    - any fruit juice of heading No. 20.09 or sucroseused must be originating, and    - the value of any materials of Chapter 18 used does
not exceed 40% of the ex-works price of the product
04.08 Birds' eggs, not in shell and egg yolks, fresh,
dried, cooked, by steaming or by boiling inwater, moulded, frozen or otherwisepreserved, whether or not containing addedsugar or other sweetening matterManufacture from materials of any heading except
birds' eggs of heading No. 04.07
ex 05.06 Bones and horn-cores, unworked Manufacture in which all the materials of Chapter 2
used must be wholly obtained
ex 07.10 to
07.13Edible vegetables, frozen or dried,
provisionally preserved; except for heading
No. ex 07.10 and ex 07.11 for which the rulesare set out below:Manufacture in which all the vegetable materials used
must be wholly obtained
ex 07.10 Sweet corn (uncooked or cooked by steaming
or boiling in water), frozenManufacture from fresh or chilled sweet corn
ex 07.11 Sweet corn, provisionally preserved Manufacture from fresh or chilled sweet corn
08.11 Fruit and nuts, uncooked or cooked by
steaming or boiling in water, frozen, whetheror not containing added sugar or other
sweetening matter:
- Containing added sugar Manufacture in which all the materials used must
already be originating
- Other Manufacture in which all the fruit or nuts used must
be wholly obtained
08.12 Fruit and nuts provisionally preserved (for
example, by sulphur dioxide gas, in brine, insulphur water or in other preservative
solutions), but unsuitable in that state for
immediate consumptionManufacture in which all the fruit or nuts used must
be wholly obtainedWT/COMTD/N/6/Add.2
Página 39
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
08.13 Fruit, dried, other than that of heading
No. 08.01 to 08.06; mixtures of nuts or driedfruits of this ChapterManufacture in which all the fruit or nuts used must
be wholly obtained
08.14 Peel of citrus fruit or melons (including
watermelons), fresh, frozen, dried or
provisionally preserved in brine, in sulphur
water or in other preservative solutionsManufacture in which all the fruit or nuts used must
be wholly obtained
ex Chapter11Products of the milling industry; malt,
starches; inulin; wheat gluten, except forheading No. ex 11.06 for which the rule is setout below:Manufacture in which all the cereals, edible
vegetables, roots and tubers of heading No. 07.14 orfruit used must be wholly obtained
ex 11.06 Flour, meal and powder of the dried, shelled
leguminous vegetables of heading No 07.13Drying and milling of leguminous vegetables of
heading No. 07.08
13.01 Lac; natural gums, resins, gum-resins and
oleoresins (for example, balsams)Manufacture in which the value of any materials of
heading No. 13.01 used may not exceed 50% of theex-works price of the product
ex 13.02 Vanilla oleoresin Manufacture in which all the materials used are
classified under a heading other than that of theproduct. However, materials from heading No. 13.02may be used provided their value does not exceed
20% of the ex-works price of the product
15.01 Pig fat (including lard) and poultry fat, other
than that of heading No. 02.09 or 15.03
- Fats from bones or waste Manufacture from materials of any heading except
those of heading No. 02.03, 02.06 or 02.07 or bones ofheading No. 05.06
- Other Manufacture from meat or edible offal of swine of
heading No. 02.03 or 02.06 or of meat and edible offalof poultry of heading No. 02.07
15.02 Fats of bovine animals, sheep or goats, other
than those of heading No. 15.03
- Fats from bones or waste Manufacture from materials of any heading except
materials of heading No. 02.01, 02.02, 02.04 or 02.06or bones of heading No. 05.06
- Other Manufacture in which all the animal materials of
Chapter 2 used must be wholly obtained
15.04 Fats and oils and their fractions, of fish or
marine mammals, whether or not refined, but
not chemically modified:
 - Solid fractions Manufacture from materials of any heading including
other materials of heading No. 15.04
 - Other Manufacture in which all the animal materials of
Chapters 2 and 3 used must be wholly obtained
ex 15.05 Refined lanolin Manufacture from crude wool grease of heading
No. 15.05
15.06 Other animal fats and oils and their fractions,
whether or not refined, but not chemicallymodified:
 - Solid fractions Manufacture from materials of any heading including
other materials of heading No. 5.06
 - Other Manufacture in which all the animal materials of
Chapter 2 used must be wholly obtained
15.04 Fats and oils and their fractions, of fish or
marine mammals, whether or not refined, butnot chemically modified:WT/COMTD/N/6/Add.2
Página 40
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Solid fractions Manufacture from materials of any heading including
other materials of heading No. 15.04
 - Other Manufacture in which all the animal materials of
Chapters 2 and 3 used must be wholly obtained
ex 15.05 Refined lanolin Manufacture from crude wool grease of heading
No. 15.05
15.06 Other animal fats and oils and their fractions,
whether or not refined, but not chemically
modified:
 - Solid fractions Manufacture from materials of any heading including
other materials of heading No 15.06
 - Other Manufacture in which all the animal materials of
Chapter 2 used must be wholly obtained
ex 15.07 to15.15Fixed vegetable oils and their fractions,
whether or not refined, but not chemically
modified:
- Solid fractions, except for that of Jojoba oil Manufacture from other materials of heading
No. 15.07 to 15.15
- Other, except for:- - Tung oil; oiticica oil; myrtle wax and Japanwax- - Those for technical or industrial uses otherthan the manufacture of foodstuffs for human
consumptionManufacture in which all the vegetable materials used
must be wholly obtained
ex 15.16 Animal or vegetable fats and oils and their
fractions, re-esterified, whether or notrefined, but not further preparedManufacture in which all the animal and vegetable
materials used must be wholly obtained
ex 15.17 Edible liquid mixtures of vegetable oils of
heading No. 15.07 to 15.15Manufacture in which all the vegetable materials used
must be wholly obtained
16.01 Sausages and similar products, of meat, meat
offal or blood; food preparations based onthese productsManufacture from animals of Chapter 1
16.02 Other prepared or preserved meat, meat offal
or blood;Manufacture from animals of Chapter 1
16.03 Extracts and juices of meat, fish or
crustaceans, molluscs or other aquaticinvertebratesManufacture from animals of Chapter 1. However, all
fish, crustaceans, molluscs or other aquaticinvertebrates used must be wholly obtained
16.04 Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggsManufacture in which all the fish or fish eggs used
must be wholly obtained
16.05 Crustaceans, molluscs and other aquatic
invertebrates, prepared or preservedManufacture in which all the crustaceans, molluscs or
other aquatic invertebrates used must be wholly
obtained
ex 17.01 Cane or beet sugar and chemically pure
sucrose, in solid form, flavoured or colouredManufacture in which all the materials used are
classified under a heading other than that of theproduct. However, all flavourings and colourings usedmust already be originating
17.02 Other sugars, including chemically pure
lactose, maltose, glucose and fructose, insolid form; sugar syrups not containing
added flavouring or colouring matter;
artificial honey, whether or not mixed withnatural honey; caramel:
 - Chemically pure maltose and fructose Manufacture from materials of any heading
including other materials of heading No. 17.02WT/COMTD/N/6/Add.2
Página 41
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Other Manufacture in which all the materials used must
already be originating
ex 17.03 Molasses resulting from the extraction or
refining of sugar, flavoured or colouredManufacture in which all the materials used are
classified under a heading other than that of theproduct. However, all flavourings and colourings
used must already be originating
17.04 Sugar confectionery (including white
chocolate), not containing cocoaManufacture from materials which are not classified
under Chapter 17. However, all flavourings andcolourings used must already be originating
18.04 Cocoa butter, fat and oil Manufacture in which all cocoa beans used must be
wholly obtained
18.06 Chocolate and other food preparations
containing cocoaManufacture in which all the materials used are
classified under a heading other than that of the
product, provided the value of any materials of
Chapter 18 used does not exceed 40% of the ex-works price of the product and that all sugar used ofheading No. 17.01 must already be originating
19.01 Malt extract; food preparations of flour,
meal, starch or malt extract, not containingcocoa, calculated from a completely fat-free
basis or containing less than 2% cocoa by
weight, calculated  from a completely fat-free basis, not elsewhere specified orincluded; food preparations of goods ofheading No. 04.01 to 04.04, not containingcocoa, calculated from a completely fat-free
basis, or containing less than 5% by weight
of cocoa powder, not elsewhere specified orincluded
 - Malt extract Manufacture from cereals of Chapter 10
 - Other Manufacture in which all the materials used are
classified under a heading other than that of theproduct. However, sugar of heading No. 17.01
cannot be used
19.02 Pasta, whether or not cooked or stuffed (with
meat or other substances) or otherwiseprepared, such as spaghetti, macaroni,noodles, lasagne, gnocchi, ravioli,cannelloni; couscous, whether or notpreparedManufacture in which all the cereals (except durum
wheat), meat, meat offal, fish, crustaceans ormolluscs used must be wholly obtained
19.03 Tapioca and substitutes therefor prepared
from starch, in the form of flakes, grains,
pearls, siftings or in similar formsManufacture in which all materials used must already
be originating
19.04 Prepared foods obtained by the swelling or
roasting of cereals or cereal products (forexample, corn flakes); cereals, other thanmaize (corn), in the form of grains or flakesor other worked grains (except flour and
meal), pre-cooked or otherwise prepared, not
elsewhere specified or included
 - Not containing cocoa Manufacture in which all materials used must already
be originatingWT/COMTD/N/6/Add.2
Página 42
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Containing cocoa Manufacture from materials of any heading,
including other materials of heading No. 19.04,except sugar of heading No. 17.01, provided thevalue of any materials of Chapter 18 used does not
exceed 40% of the ex-works price of the product
19.05 Bread, pastry, cakes, biscuits and other
bakers' wares, whether or not containingcocoa; communion wafers, empty cachets ofa kind suitable for pharmaceutical use,sealing wafers, rice paper and similarproductsManufacture from materials of any heading, except
those of Chapter 11
20.01 Vegetables, fruit, nuts and other edible parts
of plants, prepared or preserved by vinegar
or acetic acidManufacture in which all the vegetables, fruit or nuts
used must be wholly obtained
20.02 Tomatoes prepared or preserved otherwise
than by vinegar or acetic acidManufacture in which all the tomatoes used must be
wholly obtained
20.03 Mushrooms and truffles, prepared or
preserved otherwise than by vinegar or aceticacidManufacture in which all the mushrooms or truffles
used must be wholly obtained
20.04 and
20.05Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid,
frozen or not frozen, except goods classifiedunder heading No. 20.06Manufacture in which all the vegetables used must
be wholly obtained
20.06 Vegetables, fruit, nuts, fruit-peel and other
parts of plants, preserved by sugar (drained,glacé or crystallized)Manufacture in which all the vegetables, fruit, nuts
and other parts of plants, and all the sugar of Chapter17 must already be originating
20.07 Jams, fruit jellies, marmalades, fruit or nut
purée and fruit or nut pastes, being cooked
preparations, whether or not containing
added sugar or other sweetening matterManufacture in which all the fruits, nuts and all the
sugar of Chapter 17 must already be originating
20.08 Fruit, nuts and other edible parts of plants
otherwise prepared or preserved, whether ornot containing added sugar or othersweetening matter or spirit, not elsewhere
specified or included:
- Fruit and nuts cooked otherwise than by
steaming or boiling in water, not containingadded sugar, frozenManufacture in which all the fruit and nuts used must
be wholly obtained
- Other Manufacture in which all the fruits, nuts, seeds and
other materials of Chapters 8 and 9 and all the sugarused or the beverages, ethyl alcohol and vinegar ofChapters 17 or 22 must already be originating
ex 20.09 Fruit and vegetable juices (including grape
must), unfermented and not containing added
spirit, whether or not containing added sugaror other sweetening matterManufacture in which all the fruits, nuts or
vegetables of Chapters 8 and 9 and all the sugar of
Chapter 17 must already be originating
ex 21.01 Roasted chicory and extracts, essences and
concentrates thereofManufacture in which all the chicory used must be
wholly obtained
21.03 - Sauces and preparations therefor; mixed
condiments and mixed seasoningsManufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, mustard flour or meal or
prepared mustard may be used
- Prepared mustard Manufacture from mustard flour or meal
21.04 Soups and broths and preparations therefor;
homogenized composite food preparationsWT/COMTD/N/6/Add.2
Página 43
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- Soups and broths and preparations
thereforManufacture from materials of any heading, except
prepared or preserved vegetables of headingNo. 20.02 to 20.05
- Homogenized composite food preparations The rule for the heading in which the product would
be classified in bulk shall apply
21.05 Ice-cream containing chocolate Manufacture in which all the materials used are
classified under a heading other than that of the
product, provided the value of any materials ofChapter 18 used does not exceed 40% of the ex-works price of the product
ex 21.06 Sugar syrups, flavoured or coloured Manufacture in which all the materials used must be
wholly obtained
22.01 Waters, including natural or artificial mineral
waters and aerated waters, not containing
added sugar or other sweetening matter norflavoured; ice and snowManufacture in which all the water used must
already be originating
22.02 Waters, including mineral waters and aerated
waters, containing added sugar or othersweetening matter or flavoured, and othernon-alcoholic beverages, not including fruit
or vegetable juices of heading No. 20.09Manufacture in which all the materials used are
classified under a heading other than that of theproduct. However, all fruit juices used must bewholly obtained
ex 22.04 Wine of fresh grapes, including fortified
wines; and grape must with the addition ofalcoholManufacture from other grape must
22.05,
ex 22.07,ex 22.08and ex
22.09The following, containing grape materials:
- vermouth and other wine of fresh grapes
flavoured with plants or aromaticsubstances;
- ethyl alcohol and other spirits, denatured or
not; liqueurs
 - vinegarManufacture from materials of any heading, except
grapes or any material derived from grapes
ex 22.08 Whiskies of an alcoholic strength by volume
of less than 50% vol.Manufacture in which the value of any cereal based
spirits used does not exceed 15% of the ex-worksprice of the product
ex 23.03 Residues from the manufacture of starch
from maize (excluding concentrated steeping
liquors), of a protein content, calculated onthe dry product, exceeding 40% by weightManufacture in which all the maize used must be
wholly obtained
ex 23.06 Oil cake and other solid residues resulting
from the extraction of olive oil, containingmore than 3% of olive oilManufacture in which all the olives used must be
wholly obtained
23.09 Preparations of a kind used in animal feeding Manufacture in which all the cereals, sugar or
molasses, meat or milk used must already be
originating
24.02 Cigars, cheroots, cigarillos and cigarettes, of
tobacco or of tobacco substitutesManufacture in which at least 70% by weight of the
unmanufactured tobacco or tobacco refuse ofheading No. 24.01 used must already be originating
ex 24.03 Smoking tobacco Manufacture in which at least 70% by weight of the
unmanufactured tobacco or tobacco refuse ofheading No. 24.01 used must already be originating
ex 25.04 Natural crystalline graphite, with enriched
carbon content, purified and groundEnriching of the carbon content, purifying and
grinding of crude crystalline graphiteWT/COMTD/N/6/Add.2
Página 44
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 25.15 Marble, merely cut by sawing or otherwise
into blocks or slabs of a rectangular(including square) shape, of a thickness notexceeding 25 cmCutting, by sawing or otherwise, of marble (even if
already sawn) of a thickness exceeding 25 cm
ex 25.16 Granite porphyry, basalt, sandstone and other
monumental and building stones, merely cut
by sawing or otherwise, into blocks or slabsof a rectangular (including square) shape, ofa thickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if
already sawn) of a thickness exceeding 25 cm
ex 25.18 Calcined dolomite Calcination of dolomite not calcined
ex 25.19 Crushed natural magnesium carbonate
(magnesite), in hermetically sealedcontainers, and magnesium oxide, whether or
not pure, other than fused magnesia or dead-
burned (sintered) magnesiaManufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, natural magnesium carbonate
(magnesite) may be used
ex 25.20 Plasters specially prepared for dentistry Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 25.24 Natural asbestos fibres Manufacture from asbestos concentrate
ex 25.25 Mica powder Grinding of mica or mica waste
ex 25.30 Earth colours, calcined or powdered Calcination or grinding of earth colours
ex 27.07 Oils in which the weight of the aromatic
constituents exceeds that of the non-aromatic
constituents, being oils similar to mineral oils
obtained by distillation of high temperaturecoal tar, of which more than 65% by volume
distils at a temperature of up to 250 ΕC
(including mixtures of petroleum spirit andbenzole), for use as power or heating fuelsRefining and/or one or more special processes
1
OR
Other operations in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified under thesame heading may be used provided their value doesnot exceed 50% of the ex-works price of the product
ex 27.09 Crude oils obtained from bituminous
mineralsDestructive distillation  of bituminous minerals
27.10 to
27.12Petroleum oils and oils obtained from
bituminous minerals, except crude oil;
products not elsewhere specified or includedwhich contain at least 70% by weight ofpetroleum oil or oils obtained frombituminous minerals and of which these oilsform the basis
Petroleum oil gases and other gaseous
hydrocarbons
Petroleum jelly; paraffin wax,
microcrystalline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax and other
mineral waxes and similar products obtainedby synthesis or otherwise, whether colouredor notRefining and/or one or more special processes
2
OR
Other operations in which all the materials used areclassified in a heading other than that of the product.However, materials classified under the sameheading may be used provided their value does notexceed 50% of the ex-works price of the product
                                                     
1See Introductory Note 6
2See Introductory Note 6WT/COMTD/N/6/Add.2
Página 45
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
27.13 to27.15Petroleum coke, petroleum  bitumen and
other residues of petroleum oils or of oilsobtained from bituminous minerals
Bitumen and asphalt natural; bituminous or
oil shale and tar sand; asphaltites andasphaltic rock
Bituminous mixtures based on natural
asphalt, natural bitumen, mineral oil
bitumen, mineral tar or mineral tar pitch (e.g.
bituminous mastic, cut-backs)Refining and/or one or more special processes
3
OR
Other operations in which all the materials used areclassified under a heading other than that of the
product. However, materials classified under the
same heading may be used provided their value doesnot exceed 50% of the ex-works price of the product
exChapter28Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare earthmetals, of radioactive elements or ofisotopes; except for heading No. ex 28.11
and ex 28.33 for which the rules are set out
below:Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified within thesame heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 28.11 Sulphur trioxide Manufacture from sulphur dioxide
ex 28.33 Aluminium sulphate Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
exChapter29Organic chemicals, except for heading
No. ex 29.01, ex 29.02, ex 29.05, 29.15,ex 29.32, 29.33 and 29.34, for which the
rules are set out below:Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified under the
same heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 29.01 Acyclic hydrocarbons for use as power or
heating fuelsRefining and/or one or more special processes4
OR
Other operations in which all the materials used areclassified under a heading other than that of theproduct. However, materials classified under the
same heading may be used provided their value does
not exceed 50% of the ex-works price of the product
ex 29.02 Cyclanes and cyclenes (other than azulenes),
benzene, toluene, xylenes, for use as poweror heating fuelsRefining and/or one or more special processes
5
OR
Other operations in which all the materials used areclassified in a heading other than that of the product.
However, materials classified under the same
heading may be used provided their value does notexceed 50% of the ex-works price of the product
ex 29.05 Metal alcoholates of alcohols of this heading
and of ethanol or glycerolManufacture from materials of any heading,
including other materials of heading No. 29.05.However, metal alcoholates of this heading may beused, provided their value does not exceed 20% of
the ex-works price of the product
29.15 Saturated acyclic monocarboxylic acids and
their anhydrides, halides, peroxides andperoxyacids; their halogenated, sulphonated,nitrated or nitrosated derivativesManufacture from materials of any heading.
However, the value of all the materials of headingNo. 29.15 and 29.16 used may not exceed 20% of theex-works price of the product
                                                     
3 See Introductory Note 6
4 See Introductory Note 6
5 See Introductory Note 6WT/COMTD/N/6/Add.2
Página 46
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 29.32 Heterocyclic compounds with oxygen
heteroatom(s)only:
- Internal ethers and their halogenated, 
sulphonated, nitrated or nitrosated derivatesManufacture from materials of any heading.
However, the value of all the materials of headingNo. 29.09 used may not exceed 20% of the ex-works
price of the product
- Cyclic acetals and internal hemiacetals 
and their halogenated, sulphonated, nitrated or nitrosated derivatesManufacture from materials of any heading
29.33 Heterocyclic compounds with nitrogen
hetero-atom(s) onlyManufacture from materials of any heading.
However, the value of all the materials of headingNo. 29.32 and 29.33 used may not exceed 20% of the
ex-works price of the product
29.34 Nucleic acids and their salts; other
heterocyclic compoundsManufactured from materials of any heading.
However, the value of all the materials of headingNo. 29.32, 29.33 and 29.34 used may not exceed20% of the ex-works price of the product
exChapter
30Pharmaceutical products, except for heading
No. 30.02, 30.03, 30.04, 30.05 and ex 30.06
for which the rules are set out below:Manufacture in which all the materials used are
classified under a heading other than that of the
product.  However, materials classified under the
same heading may be used provided their value doesnot exceed 20% of the ex-works price of the product
30.02 Human blood; animal blood prepared for
therapeutic, prophylactic or diagnostic uses;antisera and other blood fractions andmodified immunological products, including
those obtained by biotechnological
processes; vaccines, toxins, cultures ofmicro-organisms (excluding yeasts) andsimilar products:
- Products consisting of two or moreconstituents which have been mixed together
for therapeutic or prophylactic uses or
unmixed products for these uses, put up inmeasured doses or in forms or packings forretail saleManufacture from materials of any heading,
including other materials of heading No. 30.02. The
materials of this description may also be used,
provided their value does not exceed 20% of the ex-works price of the product
- Other:
- human blood Manufacture from materials of any heading,
including other materials of heading No. 30.02. Thematerials of this description may also be used,
provided their value does not exceed 20% of the ex-
works price of the product
- animal blood prepared for therapeutic orprophylactic usesManufacture from materials of any heading,
including other materials of heading No. 30.02. Thematerials of this description may also be used,provided their value does not exceed 20% of the ex-works price of the product
- blood fractions other than antisera,
haemoglobin and serum globulinManufacture from materials of any heading,
including other materials of heading No. 30.02. The
materials of this description may also be used,provided their value does not exceed 20% of the ex-works price of the productWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- haemoglobin, blood globulin and serumglobulinManufacture from materials of any heading,
including other materials of heading No. 30.02. Thematerials of this description may also be used,provided their value does not exceed 20% of the ex-
works price of the product
- other Manufacture from materials of any heading,
including other materials of heading No. 30.02. Thematerials of this description may also be used,provided their value does not exceed 20% of the ex-works price of the product
30.03and
30.04Medicaments (excluding goods of heading
No. 30.02, 30.05 and 30.06)Manufacture from materials other than active
substances. However, materials of heading
No. 30.03 or 30.04 may be used provided their
value, taken together, does not exceed 20% of theex-works price of the product
30.05 Wadding, gauze, bandages and similar
articles (e.g. dressings, adhesive plasters,poultices) impregnated or coated with
pharmaceutical substances or put up in
forms or packings for retail sale formedicinal, surgical, dental or veterinary useManufacture from materials of any heading, except
pharmaceutical substances. However, the value ofmaterials of heading No. 30.05 used may not exceed
20% of the ex-works price of the product
ex 30.06 Chemical contraceptive preparations based
on hormones or spermicides; bone cementManufacture from materials of any heading, except
active substances
exChapter31Fertilizers except for heading No. ex 31.05,
for which the rules are set out below:Manufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, materials classified under the
same heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 31.05 Mineral or chemical fertilizers containing
two or three of the fertilizing elementsnitrogen, phosphorus and potassium; otherfertilizers; goods of this Chapter, in tabletsor similar forms or in packages of a gross
weight not exceeding 10 kg, except for:
    - sodium nitrate    - calcium cyanamide    - potassium sulphate    - magnesium potassium sulphateManufacture in which:
- all the materials used are classified under a heading
other than that of the product. However, materials
classified under the same heading may be used provided
their value does not exceed 20% of the ex-works price ofthe product, and
- the value of all the materials used does not exceed 50%
of the ex-works price of the product
ex
Chapter
32Tanning or dyeing extracts; tannins and their
derivatives; dyes, pigments and other
colouring matter; paints and varnishes; puttyand other mastics; inks; except for headingNo. ex 32.01 and 32.05, for which the rulesare set out below:Manufacture in which all the materials used are
classified under a heading other than that of the
product.  However, materials classified under thesame heading may be used provided their value doesnot exceed 20% of the ex-works price of the product
ex 32.01 Tannins and their salts, ethers, esters and
other derivativesManufacture from tanning extracts of vegetable
origin
32.05 Colour lakes; preparations as specified in
note 3 to this Chapter based on colour lakes6Manufacture from materials of any heading, exceptheading No. 32.03, 32.04 and 32.05. However,
materials of heading No. 32.05 may be usedprovided their value does not exceed 20% of the ex-works price of the product
                                                     
6 Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in
the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
exChapter33Essential oils and resinoids; perfumery,
cosmetic or toilet preparations; except forheading No. ex 33.01 and ex 33.06, forwhich the rules are set out below:Manufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, materials classified under thesame heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 33.01 Essential oils (terpeneless or not), including
concretes and absolutes; resinoids;concentrates of essential oils in fats, in fixedoils, in waxes or the like, obtained byenfleurage or maceration; terpenic by-products of the deterpenation of essential
oils; aqueous distillates and aqueous
solutions of essential oilsManufacture from materials of any heading,
including materials of a different "group"
7 under this
heading.  However, materials of the same "group"may be used, provided their value does not exceed20% of the ex-works price of the product
ex 33.06 Yarn used for cleaning between the teeth
(dental floss)Manufacture from:
-  natural fibres not carded or combed or otherwise
processed for spinning,
- chemical materials or textile pulp, or
- materials for the manufacture of paper
exChapter34Soap, organic surface-active agents, washing
preparations, lubri cating preparations,
artificial waxes, prepared waxes, polishing orscouring preparations, candles and similar
articles, modelling pastes, 'dental waxes' and
dental preparations with a basis of plaster;except for heading No. ex 34.03 and 34.04,for which the rules are set out belowManufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, materials classified within thesame heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 34.03 Lubricating preparations containing
petroleum oils or oils obtained frombituminous minerals, provided they
represent less than 70% by weightRefining and/or one or more special processes
8
OR
Other operations in which all the materials used are
classified under a heading other than that of the
product.  However, materials classified under thesame heading may be used provided their value doesnot exceed 50% of the ex-works price of the product
ex 34.04 Artificial waxes and prepared waxes with a
basis of paraffin, petroleum waxes, waxes
obtained from bituminous minerals, slack
wax or scale waxManufacture in which all the materials used are
classified within a heading other than that of the
product.  However, materials classified within the
same heading may be used provided their value doesnot exceed 50% of the ex-works price of the product
exChapter35Albuminoidal substances; modified starches;
glues; enzymes; except for headingNo. 35.05 and ex 35.07 for which the rulesare set out belowManufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified within thesame heading may be used provided their value does
not exceed 50% of the ex-works price of the product
35.05 Dextrins and other modified starches (for
example, pregelatinized or esterifiedstarches); glues based on starches, or ondextrins or other modified starches:
 - Starch ethers and esters Manufacture from materials of any heading,
including other materials of heading No. 35.05
                                                     
7 "group" is regarded as any part of the heading separated from the rest by a semi-colon.
8 See Introductory Note 6.WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Other Manufacture from materials of any heading, except
those of heading No. 11.08
ex 35.07 Prepared enzymes not elsewhere specified or
includedManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
Chapter
36Explosives; pyrotechnic products; matches;
pyrophoric alloys; certain combustible
preparationsManufacture in which all the materials used are
classified within a heading other than that of the
product.  However, materials classified within thesame heading may be used provided their value doesnot exceed 20% of the ex-works price of the product
exChapter37Photographic or cinematographic goods;
except for heading No. 37.01, 37.02and 37.04 for which the rules are set out
below:Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified within the
same heading may be used provided their value does
not exceed 20% of the ex-works price of the product
37.01 Photographic plates and film in the flat,
sensitized, unexposed, of any material otherthan paper, paperboard or textiles; instantprint film in the flat, sensitized, unexposed,
whether or not in packsManufacture in which all the materials used are
classified under a heading other than headingNo. 37.01 or 37.02
37.02 Photographic film in rolls, sensitized,
unexposed, of any material other than paper,paperboard or textiles; instant print film inrolls, sensitized, unexposedManufacture in which all the materials used are
classified within a heading other than headingNo. 37.01 or 37.02
37.04 Photographic plates, film, paper, paperboard
and textiles, exposed but not developedManufacture in which all the materials used are
classified within a heading other than headingNo. 37.01 to 37.04
ex
Chapter
38Miscellaneous chemical products; except for
heading No. ex 38.01, ex 38.03, ex 38.05,
ex 38.06, ex 38.07, ex 38.11, 38.08 to 38.14,38.18 to 38.20, 38.22, 38.23 and 38.24 forwhich the rules are set out below:Manufacture in which all the materials used are
classified within a heading other than that of the
product.  However, materials classified within thesame heading may be used provided their value doesnot exceed 20% of the ex-works price of the product
ex 38.01 - Colloidal graphite in suspension in oil and
semicolloidal graphite; carbonaceous
pastes for electrodesManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price of
the product
- Graphite in paste form, being a mixture of
more than 30% by weight of graphite withmineral oilsManufacture in which the value of the materials of
heading No. 34.03 used must not exceed 20% of theex-works price of the product
ex 38.03 Refined tall oil Refining of crude tall oil
ex 38.05 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw spirits
of sulphate turpentine
ex 38.06 Ester gums Manufacture from resin acids
ex 38.07 Wood pitch (wood tar pitch) Distillation of wood tar
  ex 38.11 Prepared additives for lubricating oil,
containing petroleum oils or oils obtainedfrom bituminous mineralsManufacture in which the value of the materials of
heading No. 38.11 used does not exceed 50% of theex-works price of the product
38.08 to
38.14,
38.18 to38.20,38.22 and38.24Various chemical products:WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- The following of heading No. 38.24:
- prepared binders for foundry moulds or cores
  based on natural resinous products
- naphthenic acids, their water insoluble salts
and their esters
- sorbitol other than that of heading No. 29.05- petroleum sulphonates, excluding petroleum
  sulphonates of alkali metals, of ammonium  or of ethanolamines; thiophenated sulphonic  acids of oils obtained from bituminous
   minerals, and their salts
- ion exchangers- getters for vacuum tubes- alkaline iron oxide for the purification of gas- ammoniacal gas liquors and spent oxide
  produced in coal gas purificatio
n
- sulphonaphthenic acids, their water insoluble
  salts and their esters
- fusel oil and Dippel's oil- mixtures of salts having different anions- copying pastes with a basis of gelatin, whethe
r
 or not on a paper or textile backingManufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified within thesame heading may be used provided their value does
not exceed 20% of the ex-works price of the product
  - Other Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 38.23 Industrial fatty alcohols Manufacture from materials of any heading,
including fatty acids of heading No. 38.23
39.01 to39.15Plastics in primary forms, parings and scrap,
of plastic:
- Addition homopolymerization products Manufacture in which:
    - the value of all the materials used does not
exceed 50% of the ex-works price of the product,
and
    - the value of any materials of Chapter 39 used
does not exceed 20% of the ex-works price of theproduct
9
- Other Manufacturing in which the value of the materials of
Chapter 39 used does not exceed 20% of the ex-
works price of the product10
39.16 to39.21Semi-manufactures of plastics:
 - Flat products, further worked than only
surface-worked or cut into forms other thanrectangles; other products, further workedthan only surface-workedManufacturing in which the value of the materials of
Chapter 39 used does not exceed 50% of the ex-works price of the product
 - Other:
                                                     
9 For  products composed of materials classified both under heading No. 39.01 to 39.06 on the one hand and 39.07 to 39.11 on
the other, this restriction shall only apply to that group of materials that accounts for the greatest proportion by weight of the product.
10 For  products composed of materials classified both under heading No. 39.01 to 39.06 on the one hand and 39.07 to 39.11 on
the other, this restriction shall only apply to that group of materials that accounts for the greatest proportion by weight of the product.WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 -- Addition homopolymerization products Manufacture in which:
    - the value of all the materials used does not
exceed 50% of the ex-works price of the product,and
    - the value of any materials of Chapter 39 used
does not exceed 20% of the ex-works price of theproduct
11
 -- Other Manufacture in which the value of any materials of
Chapter 39 used does not exceed 20% of the ex-works price of the product
12
39.22 to39.26Articles of plastic Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price of
the product
ex 40.01 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber
40.05 Compounded rubber, unvulcanized, in
primary forms or in plates, sheets or stripManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
40.12 Retreaded or used pneumatic tyres of rubber;
solid or cushion tyres, interchangeable tyretreads and tyre flaps of rubberManufacture from materials of any heading, except
those of heading No. 40.11 or 40.12
ex 40.17 Articles of hard rubber Manufacture from hard rubber
ex 41.02 Raw skins of sheep or lambs, without wool
onRemoval of wool from sheep or lamb skins, with
wool on
41.04 to
41.07Leather, without hair or wool other than
leather of heading No. 41.08 or 41.09Retanning of pre-tanned leather
ORManufacture in which all the materials used areclassified under a heading other than that of theproduct
41.09 Patent leather and patent laminated leather;
metallized leatherManufacture from leather of heading No. 41.04
to 41.07 provided its value does not exceed 50% of
the ex-works price of the product
ex 43.02 Tanned or dressed furskins, assembled
plates, crosses and similar formsManufacture from non-assembled, tanned or dressed
furskins
43.03 Articles of apparel, clothing accessories and
other articles of furskinManufacture from non-assembled, tanned or dressed
furskins, of heading No. 43.02
ex 44.07 Wood sawn or chipped lengthways, sliced or
peeled, of a thickness exceeding 6 mm,planed, sanded or finger-jointedPlaning, sanding or finger-jointing
ex 44.08 Veneer sheets and sheets for plywood, of a
thickness not exceeding 6 mm, spliced, and
other wood sawn lengthways, sliced orpeeled, of a thickness not exceeding 6 mm,planed, sanded or finger-jointedSplicing, planing, sanding or finger-jointing
ex 44.09 Wood (including strips and friezes for
parquet flooring, not assembled)continuously shaped (tongued, grooved,
rebated, chamfered, V-jointed, beaded,
moulded, rounded or the like) along any ofits edges or faces, whether or not planed,sanded or finger-jointedSanding or finger-jointing
                                                     
11 For  products composed of materials classified both under heading No. 39.01 to 39.06 on the one hand and 39.07 to 39.11 on
the other, this restriction shall only apply to that group of materials that accounts for the greatest proportion by weight of the product.
12 For  products composed of materials classified both under heading No. 39.01 to 39.06 on the one hand and 39.07 to 39.11 on
the other, this restriction shall only apply to that group of materials that accounts for the greatest proportion by weight of the product.WT/COMTD/N/6/Add.2
Página 52
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Beadings and mouldings Beading or moulding
ex 44.10 toex 44.13Beadings and mouldings, including moulded
skirting and other moulded boardsBeading or moulding
ex 44.15 Packing cases, boxes, crates, drums and
similar packings, of woodManufacture from boards not cut to size
ex 44.16 Casks, barrels, vats, tubs and other coopers'
products and parts thereof, of woodManufacture from riven staves, not further worked
than sawn on the two principal surfaces
ex 44.18  - Builders' joinery and carpentry of wood Manufacture in which all the materials used are
classified within a heading other than that of the
product.  However, cellular wood panels, shinglesand shakes may be used
 - Beadings and mouldings Beading or moulding
ex 44.21 Match splints; wooden pegs or pins for
footwearManufacture from wood of any heading except
drawn wood of heading No. 44.09
45.03 Articles of natural cork Manufacture from cork of heading No. 45.01
ex 48.11 Paper and paperboard, ruled, lined or squared
onlyManufacture from paper-making materials of
Chapter 47
48.16 Carbon paper, self-copy paper and other
copying or transfer papers (other than those
of heading No. 48.09), duplicator stencilsand offset plates, of paper, whether or not putup in boxesManufacture from paper-making materials of
Chapter 47
48.17 Envelopes, letter cards, plain postcards and
correspondence cards, of paper orpaperboard; boxes, pouches, wallets and
writing compendiums, of paper or
paperboard, containing an assortment ofpaper stationeryManufacture in which:
    -  all the materials used are classified within a
heading other than that of the product, and
    -  the value of all the materials used does not
exceed 50% of the ex-works price of the product
ex 48.18 Toilet paper Manufacture from paper-making materials of
Chapter 47
ex 48.19 Cartons, boxes, cases, bags and other
packing containers, of paper, paperboard,cellulose wadding or webs of cellulose fibresManufacture in which:
    -  all the materials used are classified within a
heading other than that of the product, and
    -  the value of all the materials used does not
exceed 50% of the ex-works price of the product
ex 48.20 Letter pads Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 48.23 Other paper, paperboard, cellulose wadding
and webs of cellulose fibres, cut to size or
shapeManufacture from paper-making materials of
Chapter 47
49.09 Printed or illustrated postcards; printed cards
bearing personal greetings, messages orannouncements, whether or not illustrated,with or without envelopes or trimmingsManufacture from materials not classified within
heading No. 49.09 or 49.11
49.10 Calendars of any kind, printed, including
calendar blocks:
-  Calendars of the 'perpetual' type or with
replaceable blocks mounted on bases other
than paper or paperboardManufacture in which:
    -  all the materials used are classified within a
heading other than that of the product, and
    -  the value of all the materials used does not
exceed 50% of the ex-works price of the product
 - Other Manufacture from materials not classified within
heading No. 49.09 or 49.11WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
55.01 to55.07Synthetic or artificial staple fibres Manufacture from chemical materials or textile pulp
ex
Chapters50 to 55Yarn, monofilament and thread:
  - Silk yarn Manufacture from raw silk or silk waste, not carded
or combed or otherwise prepared for spinning
- Other Manufacture from:
    - natural fibres not carded or combed or otherwise
prepared for spinning,
    - chemical materials or textile pulp, or    - paper-making materials
ex
Chapters
50 to 55Woven fabrics:
 - Incorporating rubber thread Manufacture from single yarn
 - Other Manufacture from:
- coir yarn,- natural fibres- man-made staple fibres not carded or combed or
otherwise prepared for spinning,
 - chemical materials or textile pulp, or
 - paperOR - Printing accompanied by at least two preparatory
or finishing operations (such as scouring,bleaching, mercerizing, heat setting, raising,
calendering, shrink resistance processing,
permanent finishing, decatizing, impregnating,mending and burling) where the value of theunprinted fabric used does not exceed 47.5% of theex-works price of the product
ex
Chapter
56Wadding, felt and non-wovens; special
yarns, twine cordage, ropes and cables and
articles thereof except for heading No. 56.02,56.04, 56.05 and 56.06, for which the rulesare set out belowManufacture from:
    - coir yarn,
    - natural fibres,    - chemical materials or textile pulp, or    - paper-making materials
56.02 Felt, whether or not impregnated, coated,
covered or laminated:
- Needleloom felt Manufacture from:
 - natural fibres, or
 - chemical materials or textile pulp
However: - polypropylene filament of heading No. 54.02, - polypropylene fibres of heading No. 55.03 or
55.06, or
 - polypropylene filament tow of heading No. 55.01,
of which the denomination in all cases of a single
filament or fibre is less than 9 decitex may be usedprovided that their value does not exceed 40% of theex-works price of the productWT/COMTD/N/6/Add.2
Página 54
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
56.04 Rubber thread and cord, textile covered;
textile yearn, and strip and the like ofheading No. 54.04 or 54.05. impregnated,coated, covered or sheathed with rubber or
plastic:
- Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile
covered
- Other Manufacture from:
    - natural fibres not carded or combed or      otherwise prepared for spinning    - chemical materials or textile pulp, or    - paper-making materials
56.05 Metallized yarn, whether or not gimped,
being textile yarn, or strip or the like of
heading No. 54.04 or 54.05, combined withmetal in the form of thread, strip or powderor covered with metalManufacture from:
- natural fibres,
- man-made staple fibres not carded or combed or
otherwise prepared for spinning,
- chemical materials or textile pulp, or- paper-making materials
56.06 Gimped yarn, and strip and the like of
heading No. 54.04 or 54.05, gimped (otherthan those of heading No. 56.05 and gimpedhorsehair yarn); chenille yarn (includingflock chenille yarn); loop wale-yarnManufacture from:
- natural fibres,- man-made staple fibres not carded or combed or
otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
Chapter
57Carpets and other textile floor coverings:
- Of needleloom felt Manufacture from :
- natural fibres, or- chemical materials or textile pulpHowever:
- polypropylene filament of heading No. 54.02,
- polypropylene fibres of heading No. 55.03 or 55.06,
or
- polypropylene filament tow of heading No. 55.01,of which the denomination in all cases of a single
filament or fibre is less than 9 decitex may be used
provided that their value does not exceed 40% of the
ex-works price of the product
- Of other felt Manufacture from:
- natural fibres not carded or combed or otherwise
prepared for spinning, or
- chemical materials or textile pulp
- Other Manufacture from:
- coir yarn,
- synthetic or artificial filament yarn,- natural fibres, or- man-made staple fibres not carded or combed or
otherwise prepared for spinning
exChapter
58Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings, embroidery,
except for heading Nos 58.05 and 58.10; the
rule for heading No. 58.10 is set out below:
- Combined with rubber thread Manufacture from single yarnWT/COMTD/N/6/Add.2
Página 55
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- Other Manufacture from:
- natural fibres,- man-made staple fibres not carded or combed or
otherwise prepared for spinning, or
- chemical materials or textile pulp
OR- Printing accompanied by at least two finishing
operations (such as scouring, bleaching,mercerizing, heat setting, raising, calendering,shrink resistance processing, permanent finishing,
decatizing, impregnating, mending and burling)
where the value of the unprinted fabric used doesnot exceed 47.5% of the ex-works price of theproduct
58.10 Embroidery in the piece, in strips or in motifs Manufacture from yarn
59.01 Textile fabrics coated with gum or
amylaceous substances, of a kind used for
the outer covers of books or the like; tracing
cloth; prepared painting canvas; buckram andsimilar stiffened textile fabrics of a kind usedfor hat foundationsManufacture from yarn
59.02 Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters orviscose rayon:
- Containing not more than 90% by weight of
textile materialsManufacture from yarn
- Other Manufacture from chemical materials or textile pulp
59.03 Textile fabrics impregnated, coated, covered
or laminated with plastics,other than those of heading No. 59.02Manufacture from yarn
59.04 Linoleum, whether or not cut to shape; floor
coverings consisting of a coating or covering
applied on a textile backing, whether or not
cut to shapeManufacture from yarn
59.05 Textile wall coverings:
-  Impregnated, coated, covered or laminated
with rubber, plastics or other materialsManufacture from yarn
-  Other Manufacture from:
- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or
otherwise prepared for spinning, or
- chemical materials or textile pulpOR- Printing accompanied by at least two preparatory
or finishing operations (such as scouring,bleaching, mercerizing, heat setting, raising,
calendering, shrink resistance processing,
permanent finishing, decatizing, impregnating,mending and burling) where the value of theunprinted fabric used does not exceed 47,5% of theex-works price of the product
59.06 Rubberized textile fabrics, other than those
of heading No. 59.02:WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- Knitted or crocheted fabrics Manufacture from:
natural fibres,man-made staple fibres not carded or combed orotherwise prepared for spinning, or
-    chemical materials or textile pulp
- Other fabrics made of synthetic filament
yarn, containing more than 90% by weightof textile materialsManufacture from chemical materials
- Other Manufacture from yarn
59.07 Textile fabrics otherwise impregnated,
coated or covered; painted canvas beingtheatrical scenery, studio backcloths or thelikeManufacture from yarn
59.08 Wicks made of woven, plaited or knitted
textile materials for lamps, stoves, lighters,candles and the like; incandescent gasmantles and tubular-knitted gas mantle fabrictherefor, whether impregnated or notManufacture from single yarn
59.09 to
59.11Textile articles of a kind suitable for
industrial use:
 - Polishing discs or rings other than of felt of
heading No. 59.11Manufacture from yarn or waste fabrics or rags of
heading No. 63.10
 - Other Manufacture from:
- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or
otherwise prepared for spinning, or
- chemical materials or textile pulp
Chapter
60Knitted or crocheted fabrics Manufacture from:
 - natural fibres,
 - man-made staple fibres not carded or combed or
otherwise prepared for spinning, or
 -  chemical materials or textile pulp
Chapter61Articles of apparel and clothing accessories,
knitted or crochetedManufacture from:
- natural fibres,
- man-made staple fibres not carded or combed  or
otherwise prepared for spinning, or
- chemical materials or textile pulp
exChapter62Articles of apparel and clothing accessories,
not knitted or crocheted, except for headingNo. ex 62.13, 62.14 and ex 62.17 for whichthe rules are set out below:Manufacture from yarn
62.13 and
62.14Handkerchiefs, shawls, scarves, mufflers,
mantillas, veils and the likeManufacture from unbleached single yarn
ex 62.17 Stiffeners for collars and cuffs, cut to shape Manufacture in which
 - all the materials used are classified within a
heading other than that of the product, and
 - the value of all the materials used does not exceed
40% of the ex-works price of the product
63.01 to63.04Blankets, travelling rugs, bed linen etc.;
curtains, etc.; other furnishing articles:
- Of felt, of non-wovens Manufacture from:
    - natural fibres, or
    - chemical materials or textile pulp
- Other: Manufacture from unbleached single yarnWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
63.05 Sacks and bags, of a kind used for the
packing of goodsManufacture from:
- natural fibres,- man-made staple fibres not carded or combed or
otherwise processed for spinning, or
- chemical materials or textile pulp
63.06 Tarpaulins, awnings and sunblinds; tents,
sails for boats, sailboards or landcraft;camping goods:
- Of non-wovens Manufacture from:
    -natural fibres, or    -chemical materials or textile pulp
- Other Manufacture from unbleached single yarn
63.07 Other made-up articles, including dress
patternsManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
63.08 Sets consisting of woven fabric and yarn,
whether or not with accessories, for makingup into rugs, tapestries, embroidered tablecloths or serviettes or similar textile articles,put up in packings for retail saleEach item in the set must satisfy the rule which
would apply to it if it were not included in the set.However, non-originating articles may beincorporated provided their total value does notexceed 15% of the ex-works price of the set
64.01 to
64.05Footwear Manufacture from materials of any heading except
for non-metal footwear components of heading
No. 64.06
65.03 Felt hats and other felt headgear, made from
the hat bodies, hoods or plateaux of headingNo. 65.01, whether or not lined or trimmedManufacture from yarn or textile fibres
65.05 Hats and other headgear, knitted or
crocheted, or made up from lace, felt or othertextile fabric, in the piece (but not in strips),
whether or not lined or trimmed; hair-nets of
any material, whether or not lined ortrimmedManufacture from yarn or textile fibres
66.01 Umbrellas and sun umbrellas (including
walking-stick umbrellas, garden umbrellasand similar umbrellas)Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 68.03 Articles of slate or of agglomerated slate Manufacture from worked slate
ex 68.04
and 68.05Articles manufactured from artificial
abrasive materials based on silicone carbideManufacture from materials of any heading except
materials of heading No. 68.04 or 68.05 and silicone
carbide of heading No. 28.49
ex 68.12 Articles of asbestos or of mixtures with a
basis of asbestos or with a basis of asbestosand magnesium carbonateManufacture from fabricated asbestos fibres or from
mixtures with a basis of asbestos or with a basis ofasbestos and magnesium carbonate
ex 68.14 Articles of mica; including agglomerated or
reconstituted mica on a support of paper,paperboard or other materialsManufacture from worked mica (including
agglomerated or reconstituted mica)
70.06 Glass of heading No. 70.03, 70.04 or 70.05,
bent, edge-worked, engraved, drilled,
enamelled or otherwise worked, but notframed or fitted with other materialsManufacture from materials of heading No. 70.01
70.07 Safety glass, consisting of toughened
(tempered) or laminated glassManufacture from materials of heading No. 70.01
70.08 Multiple-walled insulating units of glass Manufacture from materials of heading No. 70.01
70.09 Glass mirrors, whether or not framed,
including rear-view mirrorsManufacture from materials of heading No. 70.01WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
70.10 Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass, of akind used for the conveyance or packing ofgoods; preserving jars of glass; stoppers, lids
and other closures, of glassManufacture in which all the materials used are
classified within a heading other than that of theproductOR
Cutting of glassware, provided the value of the uncut
glassware does not exceed 50% of the ex-works priceof the product
70.13 Glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similarpurposes (other than that of headingNo. 70.10 or 70.18)Manufacture in which all the materials used are
classified within a heading other than that of theproductOR
Cutting of glassware, provided the value of the uncut
glassware does not exceed 50% of the ex-works priceof the product
ex 70.19 Articles (other than yarn) of glass fibres Manufacture from:
- uncoloured slivers, rovings, yarn or chopped
strands, or
- glass wool
ex 71.01 Natural or cultured pearls, temporarily
threaded for transport purposesManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 71.02,ex 71.03and ex71.04Worked precious or semi-precious stones
(natural, synthetic or reconstructed)Manufacture from unworked precious or semi-
precious stones
ex 71.06,
ex 71.08
and ex71.10Precious metals, semi-manufactured or in
powder formManufacture from unwrought precious metals
ex 71.07,
ex 71.09and ex71.11Metals clad with precious metals, semi-
manufacturedManufacture from metals clad with precious metals,
unwrought
71.16 Articles of natural or cultured pearls,
precious or semi-precious stones (natural,synthetic or reconstructed)Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
71.17 Imitation jewellery Manufacture in which all the materials used are
classified within a heading other than that of theproductOR
Manufacture from base metal parts, not plated or
covered with precious metals, provided the value ofall the materials used does not exceed 50% of the ex-works price of the product
72.07 Semi-finished products of iron or non-alloy
steelManufacture from materials of heading No. 72.01,
72.02, 72.03, 72.04 or 72.05
72.08 to72.16Flat-rolled products, bars and rods, angles,
shapes and sections of iron or non-alloy steelManufacture from ingots or other primary forms of
heading No. 72.06
72.17 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading
No. 72.07
ex 72.18,
72.19 to72.22Semi-finished products, flat-rolled products,
bars and rods, angles, shapes and sections ofstainless steelManufacture from ingots or other primary forms of
heading No. 72.18
72.23 Wire of stainless steel Manufacture from semi-finished materials of heading
No. 72.18WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 72.24,72.25 to72.27Semi-finished products, flat-rolled products,
bars and rods, in irregularly wound coils, ofother alloy steelManufacture from ingots or other primary forms of
heading No. 72.24
72.28 Other bars and rods of other alloy steel;
angles, shapes and sections, of other alloy
steel; hollow drill bars and rods, of alloy or
non-alloy steelManufacture from semi-finished materials of heading
No. 72.06, 72.18 or 72.24
72.29 Wire of other alloy steel Manufacture from materials of heading No. 72.24
ex 73.01 Sheet piling Manufacture from materials of heading No. 72.06
73.02 Railway or tramway track construction
material of iron or steel, the following:  rails,check-rails and rack rails, switch blades,crossing frogs, point rods and other crossing
pieces, sleepers (cross-ties), fishplates,
chairs, chair wedges, sole plates (baseplates), rail clips, bedplates, ties and othermaterial specialized for jointing or fixingrailsManufacture from materials of heading No. 72.06
73.04,
73.05 and
73.06Tubes, pipes and hollow profiles, of iron
(other than cast iron) or steelManufacture from materials of heading No. 72.06,
72.07, 72.18 or 72.24
73.08 Structures (excluding prefabricated buildings
of heading No. 94.06) and parts of structures(for example, bridges and bridge-sections,lock-gates, towers, lattice masts, roofs,roofing frameworks, doors and windows andtheir frames and thresholds for doors,
shutters, balustrades, pillars and columns), of
iron or steel; plates, rods, angles, shapes,sections, tubes and the like, prepared for usein structures, of iron or steelManufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, welded angles, shapes andsections of heading No. 73.01 may not be used
exChapter
74Copper and articles thereof, except for
heading No. 74.01 to 74.05; the rule for
heading No. ex 74.03 is set out belowManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
ex 74.03 Copper alloys, unwrought Manufacture from refined copper, unwrought, or
waste and scrap
exChapter75Nickel and articles thereof, except for
heading No. 75.01 to 75.03Manufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
 - the value of all the materials used does not exceed
50% of the ex-works price of the product
exChapter76Aluminium and articles thereof, except for
heading No. 76.01, 76.02 and ex 76.16;the rule for heading No. ex 76.16 is set outbelow:Manufacture in which
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the productWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 76.16 Articles of aluminium; except wire gauze,
netting, mesh and similar articles (includingendless strips) of aluminium wire, andexpanded metal of aluminiumManufacture in which:
- all the materials used are classified within a heading
other than that of the product. However, gauze,netting, mesh and similar articles (including
endless strips) of aluminium wire, and expanded
metal of aluminium may be used, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
exChapter78Lead and articles thereo f, except for heading
No. 78.01 and 78.02; the rule for headingNo. 78.01 is set out belowManufacture in which:
- all the materials used are classified within a
heading other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
78.01 Unwrought lead:
- Refined lead Manufacture from "bullion" or "work" lead
- Other Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, waste and scrap of headingNo. 78.02 may not be used
ex
Chapter
79Zinc and articles thereof, except for heading
No. 79.01 and 79.02; the rule for heading
No. 79.01 is set out belowManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
79.01 Unwrought zinc Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, waste and scrap of heading
No. 79.02 may not be used
ex
Chapter80Tin and articles thereof, except for heading
No. 80.01, 80.02 and 80.07; the rule forheading No. 80.01 is set out belowManufacture in which:
 - all the materials used are classified within a
heading other than that of the product, and
 - the value of all the materials used does not exceed
50% of the ex-works price of the product
80.01 Unwrought tin Manufacture in which all the materials used are
classified within a heading other than that of the
product.  However, waste and scrap of headingNo. 80.02 may not be used
exChapter81Other base metals; articles thereof Manufacture in which the value of all the materials
classified within the same heading as the productsused does not exceed 50% of the ex-works price ofthe product
82.06 Tools of two or more of the heading
No. 82.02 to 82.05, put up in sets for retail
saleManufacture in which all the materials used are
classified within a heading other than heading
No. 82.02 to 82.05. However, tools of headingNo. 82.02 to 82.05 may be incorporated into the setprovided their value does not exceed 15% of theex-works price of the set
82.07 Interchangeable tools for hand tools, whether
or not power-operated, or for machine-tools
(for example, for pressing, stamping,
punching, tapping, threading, drilling,boring, broaching, milling, turning orscrewdriving), including dies for drawing orextruding metal, and rock-drilling or earth-
boring toolsManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
40% of the ex-works price of the productWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
82.08 Knives and cutting blades, for machines or
for mechanical appliancesManufacture in which:
- all the materials used are classified in a heading
other than that of the product, and
- the value of all the materials used does not exceed
40% of the ex-works price of the product
ex 82.11 Knives with cutting blades, serrated or not
(including pruning knives), other than knivesof heading No. 82.08Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, knife blades and handles of basemetal may be used
82.14 Other articles of cutlery (for example, hair
clippers, butcher's or kitchen cleavers,choppers and mincing knives, paper knives);
manicure or pedicure sets and instruments
(including nail files)Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, handles of base metal may be
used
82.15 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, sugartongs and similar kitchen or tablewareManufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, handles of base metal may beused
ex 83.06 Statuettes and other ornaments, of base metal Manufacture in which all the materials used are
classified within a heading other than that of the
product.  However, the other materials of headingNo. 83.06 may be used provided their value does notexceed 30% of the ex-works price of the product
exChapter84Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof; exceptfor heading No. 84.03, ex 84.04, 84.18, 84.52
and 84.80 for which the rules are set out
below:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
84.03 andex 84.04Central heating boilers, other than those of
heading No. 84.02, and auxiliary plant foruse with central heating boilersManufacture in which all the materials used are
classified within a heading other than headingNo. 84.03 or 84.04
84.18 Refrigerators, freezers and other refrigerating
or freezing equipment, el ectric or other; heat
pumps other than air conditioning machines
of heading No. 84.15Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
84.52 Sewing machines, other than book-sewing
machines of heading No. 84.40; furniture,bases and covers specially designed for
sewing machines; sewing machine needles:
- Sewing machines Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all of the non-originating materials
used in assembling the head (without motor) doesnot exceed the value of the originating materials
used, and
- the thread tension, crochet and zigzag mechanisms
used are already originating
- Other Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe productWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
84.80 Moulding boxes for metal foundry; mould
bases; moulding patterns; moulds for metal(other than ingot moulds), metal carbides,glass, mineral materials, rubber or plasticsManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex
Chapter
85Electrical machinery and equipment and
parts thereof; sound recorders and
reproducers, television image and soundrecorders and reproducers and parts andaccessories of such articles; except forheading No. ex 85.17, ex 85.18, 85.19 to85.21, 85.25 to 85.29 for which the rules are
set out below:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
ex 85.17 Videophones Manufacture in which:
 - the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
ex 85.18 Microphones and stands therefor;
loudspeakers, whether or not in a cabinet;audio-frequency electric amplifiers; electricamplifier systemsManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials
used does not exceed the value of theoriginating materials used
85.19 Turntables (record decks), record players,
cassette players and other sound reproducingapparatus which do not incorporate a soundrecording deviceManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
85.20 Magnetic tape recorders and other sound
recording apparatus, whether or not theseincorporate a sound reproducing deviceManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
85.21 Video recording or reproducing apparatus,
whether or not incorporating a video tunerManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
85.25 Transmission apparatus for radio-telephony,
radio-telegraphy, radio-broadcasting or
television, whether or not incorporatingreception apparatus or sound recording orreproducing apparatus; television cameras;still image video cameras and other videocamera recordersManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
85.26 Radar apparatus, radio navigational aid
apparatus and radio remote control apparatusManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials usedWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
85.27 Reception apparatus for radio-telephony,
radio-telegraphy or radio-broadcasting,whether or not combined, in the samehousing, with sound recording or
reproducing apparatus or a clockManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
 - the value of all the non-originating materials used
does not exceed the value of the originating
materials used
85.28 Reception apparatus for television, whether
or not incorporating radio-broadcastreceivers, or sound or video reproducingapparatus; video monitors and videoprojectorsManufacture in which:
 - the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
85.29 Parts suitable for use solely or principally
with the apparatus of heading No. 85.25 to85.28:
- Suitable for use solely or principally with
video recording or reproducing apparatusManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
- Other Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
86.01 to86.06Railway or tramway locomotives, rolling-
stock and parts thereofManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
86.08 Railway or tramway track fixtures and
fittings; mechanical (including electro-mechanical) signalling, safety or trafficcontrol equipment for railways, tramways,roads, inland waterways, parking facilities,port installations or airfields; parts of the
foregoingManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
86.09 Containers (including containers for the
transport of fluids) specially designed andequipped for carriage by one or more modesof transportManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
exChapter
87Vehicles other than railway or tramway
rolling-stock and parts and accessories
thereof; except for heading No. 87.11 and
ex 87.12 for which the rules are set outbelow:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
87.11 Motorcycles (including mopeds) and cycles
fitted with an auxiliary motor, with orwithout side-cars; side-carsManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
ex 87.12 Bicycles without ball bearings Manufacture from materials not classified within
heading No. 87.14
88.04 Parachutes (including dirigible parachutes
and paragliders) and rotochutes; parts thereofand accessories thereto:WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
  - Rotochutes Manufacture from materials of any heading including
other materials of heading No. 88.04
Chapter89Ships, boats and floating structures Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, hulls of heading No. 89.06 may
not be used
ex
Chapter90Optical, photographic, cinematographic,
measuring, checking, precision, medical orsurgical instruments and apparatus; parts andaccessories thereof; except for headingNo. ex 90.05, ex 90.06, 90.07, 90.11,ex 90.18 and 90.28 for which the rules are set
out below:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
ex 90.05 Binoculars, monoculars, other optical
telescopes and mountings therefor, exceptastronomic retracting telescopes andmountings thereforManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
ex 90.06 Photographic (other than cinematographic)
cameras; photographic flashlight apparatusand flashbulbs other than electrically ignitedflashbulbsManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- where the value of all the non-originating materials
used does not exceed the value of the originatingmaterials used
90.07 Cinematographic cameras and projectors,
whether or not incorporating sound
recording or reproducing apparatusManufacture in which:
- in which the value of all the materials used does not
exceed 40% of the ex-works price of the product,and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
90.11 Compound optical microscopes, including
those for photomicrography,
cinephotomicrography or microprojectionManufacture:
- in which the value of all the materials used does
not exceed 40% of the ex-works price of theproduct, and
 - the value of all the non-originating materials used
does not exceed the value of the originating
materials used
ex 90.18 Dentists' chairs incorporating dental
appliances or dentists' spittoonsManufacture from materials of any heading,
including other materials of heading No. 90.18
90.28 Gas, liquid or electricity supply or
production meters, including calibratingmeters therefor:
- Parts and accessories Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
- Other Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials usedWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
exChapter91Clocks and watches and parts thereof; except
for heading No. 91.05, 91.09 to 91.13 forwhich the rules are set out below:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
91.05 Other clocks and watches Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
91.09 Clock movements, complete and assembled Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
91.10 Complete watch or clock movements,
unassembled or partly assembled (movementsets); incomplete watch or clock movements,
assembled; rough watch or clock movementsManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
91.11 Watch cases and parts thereof Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
91.12 Clock cases and cases of a similar type for
other goods of this Chapter, and parts thereofManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
91.13 Watch straps, watch bands and watch
bracelets, and parts thereof:
-  Of base metal, whether or not plated, or
clad with precious metalManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
- Other Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
Chapter92Musical instruments; parts and accessories of
such articlesManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
Chapter
93Arms and ammunitions; parts and
accessories thereofManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
94.05 Lamps and lighting fittings including
searchlights and spotlights and parts thereof,not elsewhere specified or included;illuminated signs, illuminated name-plates
and the like, having a permanently fixed light
source, and parts thereof not elsewherespecified or includedManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
94.06 Prefabricated buildings Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
95.03 Other toys; reduced-size ("scale") models
and similar recreational models, working or
not; puzzles of all kindsManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
ex 95.06 Golf clubs and parts thereof Manufacture from roughly shaped blocksWT/COMTD/N/6/Add.2
Página 66
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 96.01andex 96.02Articles of animal, vegetable or mineral
carving materialsManufacture from "worked" carving materials of the
same heading
ex 96.03 Brooms and brushes (except for besoms and
the like), hand-operated mechanical floor
sweepers, not motorized, paint pads and
rollers, squeegees and mopsManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price of
the product
96.05 Travel sets for personal toilet, sewing or shoe
or clothes cleaningEach item in the set must satisfy the rule which
would apply to it if it were not included in the set.However, non-originating articles may beincorporated, provided their total value does notexceed 15% of the ex-works price of the set
96.06 Buttons, press-fasteners, snap-fasteners and
press-studs, button moulds and other parts of
these articles; button blanksManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
96.08 Ball point pens; felt tipped and other porous-
tipped pens and markers; fountain pens,
stylograph pens and other pens; duplicating
stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders;parts (including caps and clips) of theforegoing articles, other than those ofheading No. 96.09Manufacture in which all the materials used are
classified in a heading other than that of the product.
However, nibs or nib points may be used.
96.12 Typewriter or similar ribbons, inked or
otherwise prepared for giving impressions,
whether or not on spools or in cartridges;ink-pads, whether or not inked, with orwithout boxesManufacture in which
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
ex 96.14 Smoking pipes or pipe bowls Manufacture from roughly shaped blocksWT/COMTD/N/6/Add.2
Página 67
Appendix I to Part II
CERTIFICATE OF ORIGIN, FORM A
Printing instructions
1. The certificate of origin, Form A, must conform to the specimen shown in this appendix.  The
form shall be printed in English or French.
2. The notes on the reverse of the form may be printed in a language other than English or
French.
3. Each form shall measure 210  x  297 mm; a tolerance of up to plus 8 mm or minus 5 mm in
length may be allowed.  The paper used must be white, sized for writing, not containing mechanical
pulp and weighing not less than 25 g/m2.  It shall have a printed green guilloche pattern background
making any falsification by mechanical or chemical means apparent to the eye.
4. If the forms have several copies, only the top copy, which is the original, shall be printed with
a printed green guilloche-pattern background.
5. The competent authorities may print the form s themselves or may have them printed by
approved printers.  In the latter case, each form must include a reference to such approval.  Each form
must bear the name and address of the printer or a mark by which the printer can be identified.  It
shall also bear a serial number, either printed or not, by which it can be identified.
6. Certificates of origin, a specimen of which is shown in this appendix, shall be accepted as
from the date these Regulations enter into force.   Certificates made out in accordance with the
previous specimen shall be accepted for a transitional period of six months.WT/COMTD/N/6/Add.2
Página 68
Appendix II to Part II
INVOICE DECLARATION
The invoice declaration referred to in Section 22, the text of which is given below, must be
made out in accordance with the footnotes.  However, the footnotes do not have to be reproduced.
(a) English version
The exporter of the products covered by this document (customs authorization N° ...13)
declares that, except where otherwise clea rly indicated, these products are of .......................
preferential origin according to the rules of origin of the Norwegian Generalized System of
Preferences.
.....................................................14)
(place and date)
....................................................15)
(Signature of the exporter; in addition the name of the person signing the declaration has to be
indicated in clear script)
(b) French version
L'exportateur des produits couverts par le présent document (autorisation douanière n° ….13)
déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle .. au sens desrègles d'origine du Système des préférences tarifaires généralisées de la Norvège.
…...........................................
14)
(Lieu et date)
..…..........................................15)
(Signature de l'exportateur; le nom de la personne qui signe la déclaration doit en plus êtreindiqué avec des caracterères imprimés)
                                                     
13 When the invoice declaration is made out by an approved Norwegian exporter as referred to in
Section 24 of these regulations, the authorization number of the approved exporter must be entered in this space.For export from a GSP beneficiary country and when the invoice declaration is not made out by an approved
Norwegian exporter, the words in brackets shall be omitted or the space left blank.
14 These indications may be omitted if the information is contained on the document itself (the invoice).
15 In cases where the exporter is not required to sign in accordance with the provisions of Sections 22
and 24 of these regulations, the exemption of signature also implies the exemption of the name of the signatory.WT/COMTD/N/6/Add.2
Página 69
Appendix III to Part II
MOVEMENT CERTIFICATE EUR.1
Printing instructions
1. The movement certificate EUR.1 must conform to  the specimen shown in this appendix.  The
certificate shall be printed in English or French.  The notes on the reverse of the certificate may be
printed in a language other than English or French.
2. Each form shall measure 210  x  297 mm. A tolerance of up to plus 5 mm in length is
allowed.  The paper used must be white, sized for writing, not containing mechanical pulp andweighing not less than 25 g/m
2.  It shall have a printed green guilloche pattern background making
any falsification by mechanical or chemical means apparent to the eye.
3. The competent authorities may print the certific ates themselves or may have them printed by
approved printers.  In the latter case each movement certificate EUR.1 must include a reference tosuch approval.  Each certificate must bear the name and address of the printer or a mark by which the
printer can be identified.  It shall also bear a serial number, either printed or not, by which it can be
identified.
The certificate shall be completed in English or French.WT/COMTD/N/6/Add.2
Página 70
MOVEMENT CERTIFICATE  EUR.1
1.  Exporter  (Name, full address, country) EUR.1 N° A 000.000
See notes overleaf before completing this form
2.  Certificate used in preferential trade between
……….   ……………………………………………….
3.  Consignee (Name, full address, country)
     (Optional)And
…………………………………………………………
(insert appropriate countries, group of countries or territories)
4.  Country, group ofcountries or territory inwhich the products areconsidered as originating5.  Country, group of countries or
territory of destination
6.  Transport details (Optional) 7.  Remarks
1) If goods
are not
packed,indicatenumber of
articles or
state "inbulk", asappropriate.8.  Item number; marks and numbers; number and kind of packages(1);
description of goods9. Gross weight
(kg) or other
measure (l, m³,etc.)10.Invoices
(Optional)
2) Complete
only where
theregulations ofthe exporting
country or
territoryrequire.11.  CUSTOMS ENDORSEMENT
Declaration certified
Export document (2)
Form……………………No. ………
From………………………
Customs office…………….Issuing country or territory………………………………………
………………………………………
Date……………………………………..(Signature)Stamp12.  DECLARATION BY THE EXPORTER
I, the undersigned, declare that the goods describedabove meet the conditions required for the issue ofthis certificate.
Place and date:    ………………...
…………………………………………………..
(Signature)WT/COMTD/N/6/Add.2
Página 71
(reverse)
13.  REQUEST FOR VERIFICATION, to 14.  RESULT OF VERIFICATION
Verification carried out shows that this certificate (1)
□
Was issued by the Customs Office indicated and that the information
contained therein is accurate.
□
Does not meet the requirements as to authenticity and accuracy (see
remarks appended).
Verification of the authenticity and accuracy of thiscertificate is requested
……………………………………………………
(Place and date )
Stamp
………………………………………………..
(Signature)…………………………………………………………………………
(Place and date)
Stamp
…………………..
(Signature)________________________
(1) Insert X in the appropriate box.
NOTES
1. Certificates must not contain erasures or words written over one another.  Any alteration must be made by deleting
the incorrect particulars and adding any necessary corrections .  Any such alteration must be initialled by the person who
completed the certificate and endorsed by the Customs authorities of the issuing country or territory.
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item
number.  A horizontal line must be drawn immediately below the last item.  Any unused sp ace must be struck through in
such a manner as to make any later additions impossible.
3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be
identified.WT/COMTD/N/6/Add.2
Página 72
APPLICATION FOR A MOVEMENT CERTIFICATE
1.  Exporter  (Name, full address, country) EUR.1 N° A 000.000
See notes overleaf before completing this form
2.  Certificate used in preferential trade between
……….
3.  Consignee (Name, full address, country)
    (Optional)And
……………………………………………………………….
(insert appropriate countries, group of countries or territories)
4.  Country, group ofcountries or territory inwhich the products areconsidered as originating5.  Country, group of countries or
territory of destination
6.  Transport details (Optional) 7.  Remarks
1) If goods
are notpacked,indicate
number
of articles orstate "inbulk", as
appropriate.Item number; marks and numbers; number and kind of packages (1);
description of goods9. Gross weight
(kg) or othermeasure (l, m³,etc.)10.  Invoices
(Optional)WT/COMTD/N/6/Add.2
Página 73
PART III
Scope of Products (Coverage)
DECLARATION BY THE EXPORTER
I, the undersigned, exporter of the goods described overleaf,
DECLARE that the goods meet the conditions required for the issue of the attached certificate;
SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions:
……………………………………………………………………………………………..
……………………………………………………………………………………………..……………………………………………………………………………………………..
SUBMIT the following supporting documents
16:
……………………………………………………………………………………………..
……………………………………………………………………………………………..……………………………………………………………………………………………..
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these
authorities may require for the purpose of issuing the attach ed certificate, and undertake, if required, to agree to
any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried outby the said authorities;
REQUEST the issue of the attached certificate for these goods.
……………………………………………………………..
(Place and date)
……………………………………………………………..
(Signature)
                                                     
16 For example:  import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to
the products used in manufacture or to the goods re-exported in the same state.WT/COMTD/N/6/Add.2
Página 74
LIST 1
Products Qualifying for 30 per cent Reduction of the Normally Applicable Customs Duty when
Originating in a "Least-Dev eloped" GSP-Country (LDC)
Preferential tariff treatemnt is given within indi cative ceilings of 20.000 tonnes for protein feeding
stuffs, 75.000 tonnes for carbohydrate feeding stuffs and 100.000 tonnes for grain for human consumption.
Products marked with (*) are subject to an automatic licencing system.
Heading No. Description of Products
* ex 04.02 Milk and cream, concentrated or cont aining added sugar or other sweetening matter.
.1000  - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%
 - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
.2100  - - Not containing added sugar or other sweetening matter
.2900  - - Other
* ex 04.04 Whey, whether or not concentrated or containing added sugar or other sweetening
matter; products consisting of natural milk constituents, whether or not containingadded sugar or other sweetening matter,  not elsewhere specified or included.
ex .1000  - Whey and modified whey, whether or not concentrated or containing added sugar or
other sweetening matter
.9000  - Other
* ex 04.05 Butter and other fats and oils derived from milk; dairy spreads.
.1000  - Butter
.9000  - Other
* ex 05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape),
treated with acid or degelatinised; powder and waste of these products.
 - Other:
.9010  - - For feed purpose
* ex 05.11 Animal products not el sewhere specified or included; de ad animals of Chapter 1 or 3,
unfit for human consumption.
 - Other:
 - -  Products of fish or crustaceans, molluscs  or other aquatic invertebrates; dead animals
of Chapter 3:
 - - - For feed purpose:
.9111  - - - - Waste fish (industrial fish)
.9112  - - - - Fish heads and tails, dried, whether or not cut
.9113  - - - - Other fish waste
.9119  - - - - Other
 - - Other:
 - - - Blood powder, unfit for human consumption:
.9911  - - - - For feed purpose
 - - - Meat and blood:
.9930  - - - - For feed purpose
 - - - Other:
.9980  - - - - For feed purposeWT/COMTD/N/6/Add.2
Página 75
Heading No. Description of Products
* ex 07.09 Other vegetables, fresh or chilled.
 - Other:
 - - Sweet corn:
.9041  - - - For feed purpose
* ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
 - Sweet corn:
.4010  - - For feed purpose
* ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solu tions), but unsuitable in that state for
immediate consumption.
 - Other vegetables; mixtures of vegetables:
 - - Sweet corn:
.9011  - - - For feed purpose
* ex 07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but  not further prepared.
 - Other vegetables; mixtures of vegetables:
 - - Sweet Corn:
.9031  - - - For feed purpose
* ex 07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.
.1000  - Peas ( Pisum sativum )
 - Chickpeas (garbanzos):
.2010  - - For feed purpose
 - Beans ( Vigna spp., Phaseolus spp. ):
.3100  - - Beans of the species Vigna mungo (L.) Heeper  or Vigna radiata (L.) Wilczek
.3200  - - Small red ( Adzuki ) beans ( Phaeolus  or Vigna angularis )
.3300  - - Kidney beans, including white pea beans ( Phaseolus vulgaris )
.3900  - - Other
 - Lentils:
.4010  - - For feed purpose
 - Broad beans ( Vicia faba var. major ) and horse beans ( Vicia faba var. equina  and Vicia
faba  var. minor ):
.5010  - - For feed purpose
.9000  - Other
* ex 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and
tubers with high starch or i nulin content, fresh, chilled,  frozen or dried, whether or
not sliced or in the form of pellets; sago pith.
 - Manioc (cassava):
.1010  - - For feed purpose
 - Sweet potatoes:
.2010  - - For feed purpose
.9000  - Other
* ex 08.05 Citrus fruit, fresh or dried.WT/COMTD/N/6/Add.2
Página 76
Heading No. Description of Products
 - Oranges:
.1010  - - For feed purpose
 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus
hybrids:
.2010  - - For feed purpose
 - Lemons ( Citrus limon, Citrus limonum ) and limes ( Citrus aurantifolia ):
.3011  - - Lemons for feed purpose
.3030  - - Limes for feed purpose
 - Grapefruit:
.4010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* 08.14 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or
provisionally preserved in br ine, in sulphur water or in  other preservative solutions.
* 10.01 Wheat and meslin.
* 10.02 Rye.
* 10.03 Barley.
* 10.04 Oats.
* ex 10.05 Maize (corn).
 - Other
.9010  - - For feed purpose
* ex 10.06 Rice.
 - Rice in the husk (paddy or rough)
.1010  - - For feed purpose
 - Husked (brown) rice:
.2010  - - For feed purpose
 - Semi-milled or wholly milled rice, whether or not polished or glazed:
.3020  - - For feed purpose
 - Broken rice:
.4020  - - For feed purpose
* ex 10.07 Grain sorghum.
.0010  - For feed purpose
* ex 10.08 Buckwheat, millet a nd canary seed; other cereals.
 - Buckwheat:
.1010  - - For feed purpose
 - Millet:
.2010  - - For feed purpose
 - Canary seed:
.3010  - - For feed purpose
.9000  - Other cerealsWT/COMTD/N/6/Add.2
Página 77
Heading No. Description of Products
* 11.01 Wheat or meslin flour.
* ex 11.02 Cereal flours other than of wheat or meslin.
.1000  - Rye flour
 - Maize (corn) flour:
.2010  - - For feed purpose
 - Rice flour:
.3010  - - For feed purpose
 - Other:
 - - Buckwheat flour:
.9001  - - - For feed purpose
.9009  - - Other
* ex 11.03 Cereal groats, meal and pellets.
 - Groats and meal:
.1100  - - Of wheat
.1200  - - Of oats
 - - Of maize (corn):
.1310  - - - For feed purpose
 - - Of rice
.1410  - - - For feed purpose
.1900  - - Of other cereals
 - Pellets:
.2100  - - Of wheat
.2900  - - Of other cereals
* ex 11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or
kibbled), except rice of head ing No. 10.06; germ of cereals, whole, rolled, flaked or
ground.
 - Rolled or flaked grains:
.1100  - - Of barley
.1200  - - Of oats
.1900  - - Of other cereals
 - Other worked grains (for example, hulled pearled, sliced or kibbled):
.2100  - - Of barley
.2200  - - Of oats
 - - Of maize (corn):
.2310  - - - For feed purpose
 - - Of other cereals:
 - - - Of buckwheat:
.2901  - - - - For feed purpose
 - - - Of millet:WT/COMTD/N/6/Add.2
Página 78
Heading No. Description of Products
.2903  - - - - For feed purpose
.2909  - - - Other
.3000  - Germ of cereals, whole, rolled, flaked or ground
* 11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.
* ex 11.06 Flour, meal and powder of the dried leguminous vegetables of heading No. 07.13, of
sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8.
 - Of the dried leguminous vegetables of heading No. 07.13:
.1010  - - For feed purpose
.2000  - Of sago or of roots or tubers of heading No. 07.14
 - Of the products of Chapter 8:
.3010  - - For feed purpose
* ex 11.07 Malt, whether or not roasted.
 - Not roasted:
.1010  - - For feed purpose
 - Roasted:
.2010  - - For feed purpose
* ex 11.08 Starches; inulin.
 - Starches:
 - - Wheat starch:
.1110  - - - Containing potato starch
 - - - Other:
.1180  - - - - For feed purpose
.1190  - - - - Other
 - - Maize (corn) starch:
.1210  - - - Containing potato starch
 - - - Other:
.1280  - - - - For feed purpose
.1300  - - Potato starch
 - - Manioc (cassava) starch:
.1410  - - - Containing potato starch
 - - - Other:
.1480  - - - - For feed purpose
 - - Other starches:
.1910  - - - Laundry starch
 - - - Other:
.1920  - - - Containing potato starch
 - - - Other:
.1980  - - - - For feed purpose
.1990  - - - - OtherWT/COMTD/N/6/Add.2
Página 79
Heading No. Description of Products
 - Inulin:
.2010  - - For feed purpose
* ex 11.09 Wheat gluten, whether or not dried.
.0010  - For feed purpose
* ex 12.01 Soya beans, whether or not broken.
.0010  - For feed purpose
* ex 12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
 - In shell:
.1010  - - For feed purpose
 - Shelled, whether or not broken:
.2010  - - For feed purpose
* ex 12.03 Copra.
.0010  - For feed purpose
* ex 12.04 Linseed, whether or not broken.
.0010  - For feed purpose
* ex 12.05 Rape or colza seeds, whether or not broken.
.0010  - For feed purpose
* ex 12.06 Sunflower seeds, whether or not broken.
.0010  - For feed purpose
* ex 12.07 Other oil seeds and oleaginous fruits, whether or not broken.
 - Palm nuts and kernels:
.1010  - - For feed purpose
 - Cotton seeds:
.2010  - - For feed purpose
 - Castor oil seeds:
.3010  - - For feed purpose
 - Sesamum seeds:
.4010  - - For feed purpose
 - Mustard seeds:
.5010  - - For feed purpose
 - Safflower seeds:
.6010  - - For feed purpose
 - Other:
 - - Poppy seeds:
.9110  - - - For feed purpose
 - - Shea nuts (karite nuts):
.9210  - - - For feed purpose
 - - Other:
.9910  - - - For feed purposeWT/COMTD/N/6/Add.2
Página 80
Heading No. Description of Products
* ex 12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
 - Of soya beans:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 12.12 Locust beans, seaweeds and other al gae, sugar beet and sugar cane, fresh, chilled,
frozen or dried, whether or not ground; fruit stones and kernels and other vegetableproducts (including unroasted chicory roots of the variety Cichorium intybus sativum )
of a kind used primarily for human consum ption, not elsewhere specified or included.
 - Locust beans, including locust bean seeds:
.1010  - - For feed purpose
 - Seaweeds and other algae:
.2010  - - For feed purpose
 - Other:
 - - Sugar beet:
.9110  - - - For feed purpose
 - - Sugar cane:
.9210  - - - For feed purpose
* 12.14 Swedes, mangolds, fodder r oots, hay, lucerne (alfalfa), cl over, sainfoin, forage kale,
lupines, vetches and similar forage products, whether or not in the form of pellets.
* 15.01 Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 15.03.
* ex 15.02 Fats of bovine animals, sheep or goats, other than those of heading No. 15.03.
.0011  - For feed purpose
* ex 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined,
but not chemically modified.
 - Fish-liver oils and their fractions
.1011  - - For feed purpose, including veterinary oil
 - Fats and oils and their fractions, of fish, other than liver oils:
.2011  - - For feed purpose
 - Fats and oils and their fractions, of marine mammals:
.3011  - - For feed purpose
* ex 15.06 Other animal fats and oils and their fractions, whether or not refined, but not
chemically modified.
.0011  - For feed purpose
* ex 15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil, whether or not degummed:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil:WT/COMTD/N/6/Add.2
Página 81
Heading No. Description of Products
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.
 - Virgin:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 15.10 Other oils and their fractions, obtained  solely from olives, whether or not refined, but
not chemically modified, including blends of these oils or fractions with oils or
fractions of heading No. 15.09.
.0010  - For feed purpose
* ex 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil
.1010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
* ex 15.12 Sunflower-seed, safflower or cotton-s eed oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Sunflower-seed or safflower oil and fractions thereof:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Cotton-seed oil and its fractions:
 - - Crude oil, whether or not gossypol has been removed:
.2110  - - - For feed purpose
 - - Other:
.2911  - - - For feed purpose
* ex 15.13 Coconut (copra), palm kernel or ba bassu oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Coconut (copra) oil and its fractions:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1911  - - - For feed purpose
 - Palm kernel or babassu oil and fractions thereof:
 - - Crude oil:
.2110  - - - For feed purpose
 - - Other:
.2911  - - - For feed purposeWT/COMTD/N/6/Add.2
Página 82
Heading No. Description of Products
* ex 15.14 Rape, colza or mustard oil and frac tions thereof, whether or  not refined, but not
chemically modified.
 - Crude oil
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether
or not refined, but not chemically modified.
 - Linseed oil and its fractions:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Maize (corn) oil and its fractions:
 - - Crude oil:
.2110  - - - For feed purpose
 - - Other:
.2910  - - - For feed purpose
 - Castor oil and its fractions:
.3010  - - For feed purpose
 - Tung oil and its fractions:
.4010  - - For feed purpose
 - Sesame oil and its fractions:
.5011  - - For feed purpose
 - Jojoba oil and its fractions:
.6010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
* ex 15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified  or elaidinised, whether or not refined, but not further
prepared.
 - Animal fats and oils and their fractions:
.1011  - - For feed purpose
 - Vegetable fats and oils and their fractions:
.2011  - - For feed purpose
* ex 15.17 Margarine; edible mixtures or preparatio ns of animal or vegetable fats or oils or of
fractions of different fats or oils  of this Chapter, ot her than edible fats  or oils or their
fractions of heading No. 15.16.
 - Margarine, excluding liquid margarine:
.1010  - - For feed purpose
 - Other:WT/COMTD/N/6/Add.2
Página 83
Heading No. Description of Products
.9011  - - For feed purpose
* ex 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwisechemically modified, excluding those of heading No. 15.16; inedible mixtures orpreparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not else where specified or included.
.0011  - For feed purpose
* ex 15.20 Glycerol, crude; gly cerol waters and glycerol lyes.
.0010  - For feed purpose
* ex 15.22 Degras; residues resulting from the treatment of fatty substances or animal or
vegetable waxes.
.0011  - For feed purpose
* ex 17.01 Cane or beet sugar and ch emically pure sucrose, in solid form.
 - Raw sugar not containing added flavouring or colouring matter:
 - - Cane sugar:
.1110  - - - For feed purpose
 - - Beet sugar:
.1210  - - - For feed purpose
 - Other:
 - - Containing added flavouring or colouring matter:
.9110  - - - For feed purpose
 - - Other:
.9910  - - - For feed purpose
* ex 17.02 Other sugars, including chemically pu re lactose, maltose, glucose and fructose, in
solid form; sugar, syrups not containing added flavouring or colouring matter;
artificial honey, whether or not mixed with natural honey; caramel.
 - Lactose and lactose syrup:
 - - Containing by weight 99% or more lactos e, expressed as anhydrous lactose, calculated
on the dry matter:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Maple sugar and maple syrup:
.2010  - - For feed purpose
.3000  - Glucose and glucose syrup, not containing fructose or containing in the dry state less
than 20% by weight of fructose
.4000  - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by
weight of fructose
 - Chemically pure fructose:
.5010  - - For feed purpose
 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight
of fructose:
.6010  - - For feed purpose
 - Other, including invert sugar:WT/COMTD/N/6/Add.2
Página 84
Heading No. Description of Products
 - - For feed purpose:
.9011  - - - Artificial honey
.9021  - - - Other
* ex 17.03 Molasses resulting from the extraction or refining of sugar.
 - Cane molasses:
1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 19.01 Malt extract; food preparations of flour, meal, starch or malt extract, not containing
cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted
basis, not elsewhere specified or included; food preparations of goods of headingsNos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight ofcocoa calculated on a totally defatted ba sis, not elsewhere specified or included.
 - Other:
.9010  - - Malt extract
* ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwise
prepared, not elsewhere sp ecified or included.
 - Other
 - - Pre-cooked rice not containing any added ingredients:
.9010  - - - For feed purpose
* ex 20.01 Vegetables, fruit, nuts and other edib le parts of plants, p repared or preserved by
vinegar or acetic acid.
 - Other:
 - - Vegetables:
 - - - Sweet corn ( Zea mays var. saccharata ):
.9031  - - - - For feed purpose
* ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Other vegetables and mixtures of vegetables:
 - - Sweet corn ( Zea mays var. saccharata ):
.9011  - - - For feed purpose
* ex 20.05 Other vegetables prepa red or preserved otherw ise than by vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
 - Sweet corn ( Zea mays var. saccharata ):
.8010  - - For feed purpose
* ex 20.08 Fruit, nuts and other edible parts of plants, otherwise p repared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, not
elsewhere specified or included.
 - Nuts, ground-nuts and other seeds, whether or not mixed together:
 - - Ground-nuts:
 - - - Other:
.1180  - - - - For feed purposeWT/COMTD/N/6/Add.2
Página 85
Heading No. Description of Products
.1900  - - Other, including mixtures
 - Citrus fruit:
.3010  - - For feed purpose
 - Other, including mixtures other than those of subheading No. 2008.19:
 - - Palm hearts:
.9110  - - - For feed purpose
* ex 21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including
vaccines of heading No. 30.02); prepared baking powders.
 - Inactive yeasts; other single-cell micro-organisms, dead:
.2010  - - Yeasts for feed purpose
.2031  - - Other single-cell micro-organisms, dead, for feed purpose
* ex 23.01 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or
other aquatic invertebra tes, unfit for human consumption; greaves.
.1000  - Flours, meals and pellets, of meat or meat offal; greaves
 - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic
invertebrates:
.2010  - - For feed purpose
* ex 23.02 Bran, sharps and other residues, wheth er or not in the form of pellets, derived from
the sifting, milling or other working of  cereals or of leguminous plants.
 - Of maize (corn):
.1010  - - For feed purpose
 - Of rice:
.2010  - - For feed purpose
.3000  - Of wheat:
.4000  - Of other cereals
 - Of leguminous plants:
.5010  - - For feed purpose
* ex 23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other
waste of sugar manufacture, brewing .
 - Residues of starch manufacture and similar residues:
.1010  - - For feed purpose
 - Beet-pulp, bagasse and other waste of sugar manufacture:
.2010  - - For feed purpose
 - Brewing or distilling dregs and waste:
.3010  - - For feed purpose
* ex 23.04 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of soya-bean oil.
.0010  - For feed purpose
* ex 23.05 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of ground-nut oil.
.0010  - For feed purposeWT/COMTD/N/6/Add.2
Página 86
Heading No. Description of Products
* ex 23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of vegetable fats or oils, other than those of headingNo. 23.04 or 23.05.
 - Of cotton seeds:
.1010  - - For feed purpose
 - Of linseed:
.2010  - - For feed purpose
 - Of sunflower seeds:
.3010  - - For feed purpose
 - Of rape or colza seeds:
.4010  - - For feed purpose
 - Of coconut or copra:
.5010  - - For feed purpose
 - Of palm nuts or kernels:
.6010  - - For feed purpose
 - Of maize (corn) germ:
.7010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 23.07 Wine lees; argol.
.0010  - For feed purpose
* ex 23.08 Vegetable materials and vegetable waste, vegetable residues and by-products,
whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere
specified or included.
* ex 23.09 Preparations of a kind used in animal feeding.
 - Other:
 - - Containing meat or meat offal of land animals, in airtight containers:
.9020  - - - For other animals
 - - Other
 - - - Fish fodder:
.9040  - - - - For other fish
 - - - Birds food:
.9060  - - - - For other birds
 - - - Other:
.9090  - - - - For other animals
* ex 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
derivatives.
- Other polyhydric alcohols
.4500 - - Glycerol
*  ex 35.02 Albumins (including concentrates of two or more whey proteins, containing by
weight more than 80% whey proteins, calculated on the dry matter), albuminates andother albumin derivatives.WT/COMTD/N/6/Add.2
Página 87
Heading No. Description of Products
 - Egg albumin:
 - - Dried:
.1101  - - - Unfit for human consumption
.1109  - - - Other
 - - Other:
.1901  - - - Unfit for human consumption
.1909  - - - Other
 - Other:
 - - Other albumins:
 - - - Unfit for human consumption:
.9011  - - - - For feed purpose
 - - - Other:
.9040  - - - - For feed purpose
 - - Albuminates and other albumin derivatives:
.9060  - - - For feed purpose
* ex 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty
alcohols.
 - Industrial monocarboxylic fatty acids; acid oils from refining:
 - - Stearic acids:
.1110  - - - For feed purpose
 - - Oleic acid:
.1210  - - - For feed purpose
 - - Tally oil fatty acids:
.1310  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Industrial fatty alcohols:
.7010  - - For feed purposeWT/COMTD/N/6/Add.2
Página 88
LIST 2
Products Qualifying for 100 per cent Reduction of the Normally Applicable Customs Duty when
Originating in an "Ordinary" GSP-Country.
Products marked with (*) are subject to an automatic licencing system.
Heading No. Description of Products
* ex 02.08 Other meat and edible meat offal, fresh, chilled or frozen.
.2000  - Frogs' legs
ex 03.05 Fish, dried, salted or in brine; smok ed fish, whether or not cooked before or during
the smoking process; flours, meals and pellets of fish, fit for human consumption.
 - Smoked fish, including fillets:
.4200  - - Herrings (Clupea harengus, Clupea pallasii)
.4900  - - Other
ex 03.06 Crustaceans, whether in shell or not, liv e, fresh, chilled, frozen , dried, salted or in
brine; crustaceans, in shell, cooked by st eaming or by boiling in water, whether or
not chilled, frozen, dried, salted or in brin e; flours, meals and pellets of crustaceans,
fit for human consumption.
 - Frozen:
.1100  - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus Panulirus spp., Jasus
spp.)
.1200  - - Lobsters (Homarus spp.)
 - - Crabs:
.1401  - - - King crabs (Paralithodes camchatica)
.1409  - - - Other
.1900  - - Other, including flours, meals and pellets of crustaceans, fit for human consumption
 - Not frozen:
.2100  - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus Panulirus spp., Jasus
spp.)
.2200  - - Lobsters (Homarus spp.)
 - - Crabs:
.2401  - - - King crabs (Paralithodes camchatica)
.2409  - - - Other
.2900  - - Other, including flours, meals and pellets of crustaceans, fit for human consumption
ex 03.07 Molluscs, whether in shell or not, live, f resh, chilled, frozen, dried, salted or in brine;
Aquatic invertebrates other than crusta ceans and molluscs, live, fresh, chilled,
frozen, dried, salted or in brine; flours , meals and pellets of aquatic invertebrates
other than crustaceans, fi t for human consumption.
.1000  - Oysters
 - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
.2100  - - Live, fresh or chilled
 - - Other:
.2901  - - - Frozen
.2909  - - - Other
 - Mussels (Mytilus spp., Perna spp.):
.3100  - - Live, fresh or chilledWT/COMTD/N/6/Add.2
Página 89
.3900  - - Other
 - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.,) and squid
(Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
.4100  - - Live, fresh or chilled
.4900  - - Other
 - Octopus (Octopus spp.):
.5100  - - Live, fresh or chilled
.5900  - - Other
.6000  - Snails, other than sea snails
 - Other, including flours, meals and pellets of aquatic invertebrates other than
crustaceans, fit for human consumption:
ex .9100  - - Live or fresh, except flours, meals and pellets of aquatic invertebrates, other than
crustaceans, fit for human consumption
ex .9900  - - Other (flours, meals and pellets of aquatic invertebrates, other than crustaceans, fit for
human consumption)
ex 04.07 Birds' eggs in shell,  fresh preserved or cooked.
 - Other
.0091  - - For hatching
.0099  - - Other
ex 04.09 Natural honey.
- within a quota of 192 tonnes, cf. List 4
05.03 Horsehair and horsehair waste, whether or not put up as a layer with or without
supporting material.
05.05 Skins and other parts of birds, with th eir feathers or down, feathers and parts of
feathers (whether or not with trimmed edges) and down, not further worked thancleaned, disinfected or t reated for preservation; powd er and waste of feathers or
parts of feathers.
05.08 Coral and similar materials, unworked or simply prepared but not otherwise
worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked
or simply prepared but not cut to shape, powder and waste thereof.
ex 05.11 Animal products not elsewhere specified  or included; dead an imals of Chapter 1 or
3, unfit for human consumption.
.1000  - Bovine semen
 - Other:
 - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals
of Chapter 3:
 - - - Other:
.9191  - - - - Waste fish (industrial fish)
.9192  - - - - Fish heads and tails, dried, whether or not cut
.9193  - - - - Other fish waste
.9199  - - - - Other
 - - Other:
 - - - Blood powder, unfit for human consumption:
.9921  - - - - Other
 - - - Meat and blood:
.9940  - - - - Other
 - - - Other:
 - - - - Other:WT/COMTD/N/6/Add.2
Página 90
.9998  - - - - - Other
06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in
flower; chicory plants and roots other than roots of heading No. 12.12.
ex 06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn.
 - Unrootened cuttings and slips:
 - - Cuttings, unrootened or in vitro, for horticultural purposes:
.1010  - - - Of green plants from 15 December to 30 April
 - - - Other cuttings, including slips:
.1091  - - - - Other unrootened cuttings
.1092  - - - - Slips
.2000  - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
 - Rhododendrons and azaleas, grafted or not:
.3090  - - Other
 - Other:
.9020  - - Stock and slips
 - - Other:
 - - - With balled roots or other culture media:
.9030  - - - - Box (Buxus), Dracaena, Camelia, Araucaria, Holly (Ilex), Laurel (Laurus), Kalmia,
Magnolia, palm (Palmae), witch hazel (Hamamelis), Aucuba, Pieris, firethorn(Pyracantha) and Stranvaesia
 - - - - Trees and bushes other than mentioned above and perennial plants:
.9041  - - - - - Trees and bushes, other than mentioned above
.9042  - - - - - Perennial plants
 - - - - Herbaceous plants:
.9050  - - - - - Green pot plants from 15 December to 30 April
.9080  - - - Without balled roots or other culture media
ex 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental
purposes, fresh, dried, dyed, bleached , impregnated or otherwise prepared.
 - Fresh:
 - - Anemones, Genista, Mimosas, Orchidaceae, Ranunculus, Syringa, Argyranthemum
frutescens and Chrysanthemum frutescens 1 Nov. - 30 April, Dendranthema x
grandiflora and Chrysanthemum x morifolium 15 Dec. - 15 Mar., Dianthus
caryophyllus 1 Nov. - 15 May, Freesia 1 Dec. - 31 Mar., Rosa 1 Nov. - 31. Mar. andTulipa 1 May - 31 May
.1011  - - - Anemone, Genista, Mimosa, Orchidaceae, Ranunculus and Syringa
.1012  - - - Argyranthemum frutescens and Chrysanthemum frutescen 1 Nov. - 30 Apr.,
Dendranthema x grandiflora and Chrysanthemum x morifolium 15 Dec. - 15 Mar.,Dianthus caryophyllus 1 Nov. - 15 May, Freesia 1 Dec. - 31. Mar., Rosa 1 Nov. - 31Mar. and Tulip 1 May - 31 May
 - - Other:
.1091  - - - Alchemilla, Anthurium, Aster, Astilbe, Centaurea, Dianthus barbatus, Dianthus
caryopyllus 16 May- 30 Oct., Erigeron, Gerbera, Gladiolus, Lathyrus, Liatris,Physostegia, Protea, Scabiosa, Sedum, Solidago, Solidaster, Strelizia, Trachelium
and Zinnia
.9000  - Other
06.04 Foliage, branches and other parts of plants, without flowers or flower buds, and
grasses, mosses and lichens, being goods of  a kind suitable for bouquets or for
ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwiseprepared.WT/COMTD/N/6/Add.2
Página 91
ex 07.02 Tomatoes, fresh or chilled.
.0011  - From 1 November to 9 May
ex 07.03 Onions, shallots, garlic, leeks and ot her alliaceous vegetables, fresh or chilled.
 - Onions and shallots:
 - - Shallots:
.1031  - - - From 1 September to 30 June
.1032  - - - From 1 July to 31 August
.2000  - Garlic
 - Leeks and other alliaceous vegetables:
.9002  - - Spring onion
.9009  - - Other alliaceous vegetables
ex 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
 - Cauliflowers and headed broccoli:
 - - Cauliflowers:
.1041  - - - From 1 December to 31 May
.1050  - - Headed broccoli
.9060  - - Chinese cabbage
ex 07.05 Lettuce (Lactuca sativa) and chic ory (Cichorium spp.), fresh or chilled.
 - Lettuce:
 - - Cabbage lettuce (head lettuce):
 - - - Iceberg lettuce:
.1130  - - - - From 1 December to 28/29 February
 - - - Other:
.1170  - - - - From 1 December to 28/29 February
 - Chicory:
 - - Witloof chicory (Cichorium intybus var. foliosum):
.2110  - - - From 1 April to 30 November
.2190  - - - From 1 December to 31 March
ex 07.06 Carrots, turnips, salad beetroot, salsif y, celeriac, radishes and similar edible roots,
fresh or chilled.
 - Other:
.9020  - - Radishes from 1 April to 30 November
.9030  - - Radishes from 1 December to 31 March
.9099  - - Other
ex 07.07 Cucumbers and gherkins, fresh or chilled.
 - Snake cucumbers:
.0030  - - From 1 December to 9 March
07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled.
ex 07.09 Other vegetables, fresh or chilled.
 - Globe artichokes:
.1010  - - From 1 June to 30 November
.1090  - - From 1 December to 31 May
 - Asparagus:WT/COMTD/N/6/Add.2
Página 92
.2010  - - From 1 May to 14 November
.2090  - - From 15 November to 30 April
.3000  - Aubergines (egg-plants)
 - Celery other than celeriac:
.4010  - - From 1 July to 31 August
.4020  - - From 1 September to 30 June
 - Mushrooms and truffles:
 - - Mushrooms:
.5110  - - - Cultivated mushrooms (champignons)
.5190  - - - Other
.5200  - - Truffles
 - Fruit of the genus Capsicum or of the genus Pimenta:
 - - Sweet peppers (Capsicum annuum var. annuum):
.6010  - - - From 1 June to 30 November
.6020  - - - From 1 December to 31 May
.6090  - - Other
 - Spinach, New Zealand spinach and orache spinach (garden spinach):
.7010  - - From 1 May to 30 September
.7020  - - From 1 October to 30 April
 - Other:
.9010  - - Olives
.9020  - - Capers
.9030  - - Curled parsley
 - - Sweet corn:
.9050  - - - Other
 - - Other:
.9091  - - - Courgettes
.9099  - - - Other
ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
 - Leguminous vegetables, shelled or unshelled:
 ex .2100  - - Peas (Pisum sativum), with a diameter not exceeding 7.5 mm (cf. List 4)
 - - Beans (Vigna spp., Phaseolus spp.)
ex .2201  - - - asparagus beans (Hericot vert cf. List 4)
.2900  - - Other
.3000  - Spinach, New Zealand spinach and orache spinach (garden spinach):
 - Sweet corn:
.4090  - - Other
 - Other vegetables
.8010  - - Asparagus and globe artichokes
.8030  - - Curled parsley
.8040  - - Mushrooms
 - - Other:
.8095  - - - Sweet peppers (Capsicum annuum var. annuum)WT/COMTD/N/6/Add.2
Página 93
.8099  - - - Other
ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solu tions), but unsuitable in that state for
immediate consumption.
.1000  - Onions
 - Olives:
.2010  - - In brine
.2090  - - Other
 - Capers:
.3010  - - In brine
.3090  - - Other
 - Other vegetables; mixtures of vegetables:
 - - Sweet corn:
.9020  - - - Other
ex 07.12 Dried vegetables, whole, cut, sliced, br oken or in powder, but  not further prepared.
.2000  - Onions
 - Mushrooms and truffles:
.3001  - - Mushrooms
.3002  - - Truffles
 - Other vegetables; mixtures of vegetables:
 - - Potatoes:
.9012  - - - Broken or in powder
.9020  - - Garlic
 - - Sweet Corn:
.9040  - - - Other
 - - Other:
.9091  - - - Tomatoes
.9092  - - - Carrots
.9099  - - - Other vegetables; mixtures of vegetables
ex 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots
and tubers with high starch or inulin conten t, fresh, chilled, frozen or dried, whether
or not sliced or in the form of pellets; sago pith.
 - Manioc (cassava):
.1090  - - Other
 - Sweet potatoes:
.2090  - - Other
08.01 Coconuts, brazil nuts and cashew nuts, fresh,  dried, whether or not shelled or peeled.
08.02 Other nuts, fresh or dried, whether or not shelled or peeled.
08.03 Bananas, including plantains, fresh or dried.
08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
ex 08.05 Citrus fruit, fresh or dried.
 - Oranges:
.1090  - - Other
 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus
hybrids:WT/COMTD/N/6/Add.2
Página 94
.2090  - - Other
 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia):
.3021  - - Other lemons
.3040  - - Other limes
 - Grapefruit:
.4090  - - Other
 - Other:
.9090  - - Other
08.06 Grapes, fresh or dried.
08.07 Melons (including watermelons) and papaws (papayas), fresh.
ex 08.08 Apples, pears and quinces, fresh.
 - Apples:
.1011  - - From 1 May to 30 November:
- - - From 1 May to 31 July:
- - - - Within a quota of 7000 tonnes, cf. List 4
- - - From 1 August to 30 November:
- - - - Within a quota of 750 tonnes, cf. List 4
- - - From 1 November to 30 November
- - - - Within a quota of 250 tonnes, cf. List 4
 - Pears and quinces:
 - - Pears:
.2011  - - - From 1 August to 10 August
.2021  - - - From 11 August to 30 November
- - - - Within a quota of 250 tonnes, cf. List 4
.2031  - - - From 1 December to 15 January
.2041  - - - From 16 January to 14 February
.2050  - - - From 15 February to 31 July
.2060  - - Quinces
08.09 Apricots, cherries, peaches (including  nectarines), plums and sloes, fresh.
ex 08.10 Other fruit, fresh.
 - Strawberries:
.1011  - - From 15 April to 8 June
.1030  - - From 1 November to 31 March
.1040  - - From 1 April to 14 April
 - Raspberries, blackberries, mu lberries and loganberries:
.2010  - - Raspberries
 - - Other:
.2091  - - - Blackberries
.2099  - - - Other
 - Black, white or red currants and gooseberries:
.3010  - - Black currants
.3020  - - White and red currants
.3030  - - GooseberriesWT/COMTD/N/6/Add.2
Página 95
 - Cranberries, bilberries and other fruits of the genus Vaccinium:
.4010  - - Cowberries
 - - Other:
.4091  - - - Cranberries
.4099  - - - Other
.5000  - Kiwifruit
 - Other:
.9010  - - Cloudberries
.9090  - - Other
ex 08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether
or not containing added sugar or other sweetening matter
 - Blackberries, mulberries, loganberries and gooseberries:
ex .2001  - - Containing added sugar or other sweetening matter, cf. List 4
ex .2009  - - Other, cf. List 4
 - Other:
.9001  - - Cowberries
.9002  - - Cloudberries
.9009  - - Other
ex 08.12 Fruit and nuts, provisionally preserv ed (for example, by sulphur dioxide gas, in
brine, in sulphur water or in other pres ervative solutions), but unsuitable in that
state for immedi ate consumption.
.1000  - Cherries
 - Other:
.9010  - - Citrus fruit
.9020  - - Apricots and peaches
ex .9090  - - Other (except for raspberries and black, white and red currants, cf. List 4)
08.13 Fruit, dried, other than that of headings Nos. 08.01 to 08.06; mixtures of nuts or
dried fruits of this Chapter.
08.14 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or
provisionally preserved in br ine, in sulphur water or in  other preservative solutions.
09.01 Coffee, whether or not roasted or d ecaffeinated; coffee husks and skins; coffee
substitutes containing coffee in any proportion.
09.03 Maté
09.09 Seeds of anise, badian, fennel, coriander, cumin or  caraway; juniper berries.
09.10 Ginger, saffron, turmeric (curcuma), th yme, bay leaves, curry and other spices.
ex 10.06 Rice.
 - Semi-milled or wholly milled rice, whether or not polished or glazed:
.3010  - - For human consumption
.3099  - - Other
 - Broken rice:
.4010  - - For human consumption
.4099  - - Other
ex 10.08 Buckwheat, millet a nd canary seed; other cereals.
 - Buckwheat:
.1090  - - OtherWT/COMTD/N/6/Add.2
Página 96
 - Millet:
.2090  - - Other
 - Canary seed:
.3090  - - Other
ex 11.06 Flour, meal and powder of the dried leguminous vegetables of heading No. 07.13, of
sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8.
 - Of the dried leguminous vegetables of heading No. 07.13:
.1090  - - Other
 - Of the products of Chapter 8:
.3090  - - Other
ex 11.07 Malt, whether or not roasted.
 - Not roasted:
.1090  - - Other
 - Roasted:
.2090  - - Other
ex 11.08 Starches; inulin
 - Starches:
 - - Maize (corn) starch:
 - - - Other:
.1290  - - - - Other
 - - Manioc (cassava) starch:
 - - - Other:
.1490  - - - - Other
 - - Other starches:
 - - - Other:
 - - - Other:
.1990  - - - - Other
 - Inulin:
.2090  - - Other
ex 11.09 Wheat gluten, whether or not dried.
.0090  - Other
ex 12.09 Seeds, fruit and spores, of a kind used for sowing.
 - Beet seed:
.1100  - - Sugar beet seed
.3000  - Seeds of herbaceous plants cultivated principally for their flowers
 - Other:
 - - Vegetable seeds:
.9110  - - - Cucumber, cauliflower, carrot, onion, shallot, leek, parsley, endive and lettuce seed
 - - - Other:
.9191  - - - - Cabbage seed
.9199  - - - - Other
.9900  - - Other
12.10 Hop cones, fresh or dried, whether or not ground, powdered or in the form of
pellets; lupulin.WT/COMTD/N/6/Add.2
Página 97
13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar
and other mucilages and thickeners, wh ether or not modified, derived from
vegetable products.
ex 15.02 Fats of bovine animals, sheep or goats, other than those of heading No. 15.03.
 - Other:
.0020  - - Tallow
.0099  - - Other
15.03. Lard stearin, lard oil, ol eostearin, oleo-oil a nd tallow oil, not emulsified or mixed or
otherwise prepared.
ex 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined,
but not chemically modified.
 - Fish-liver oils and their fractions
 - - Other:
.1020  - - - Solid fractions
 - Fats and oils and their fractions, of fish, other than liver oils:
 - - Other:
 - - - Other
.2040  - - - - Solid fractions
.2099  - - - - Other
 - Fats and oils and their fractions, of marine mammals:
.3021  - - Fats for other purposes
15.05 Wool grease and fatty substances  derived therefrom (including lanolin).
ex 15.06 Other animal fats and oils and thei r fractions, whether or not refined, but not
chemically modified.
 - Other:
.0021  - - Bone fat, bone oil and neat's-foot oil
 - - Other:
.0030  - - - Solid fractions
.0099  - - - Other
ex 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically
modified.
 - Crude oil:
.1090  - - Other
 - Other:
.9090  - - Other
ex 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.
 - Virgin:
.1090  - - Other
 - Other:
.9090  - - Other
ex 15.10 Other oils and their fractions, obtained  solely from olives, whether or not refined,
but not chemically modified, including blends of these oils or fractions with oils or
fractions of heading No. 15.09.
.0090  - Other
ex 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.
 - Other:WT/COMTD/N/6/Add.2
Página 98
 - - Other:
.9020  - - - Solid fractions
ex 15.12 Sunflower-seed, safflower or cotton-seed  oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Sunflower-seed or safflower oil and fractions thereof:
 - - Crude oil:
.1190  - - - Other
 - - Crude oil, whether or not gossypol has been removed:
.2190  - - - Other
ex 15.13 Coconut (copra), palm kernel or babassu oil and frac tions thereof, whether or not
refined, but not chem ically modified.
 - Coconut (copra) oil and its fractions:
 - - Crude oil:
.1190  - - - Other
 - - Other:
 - - - Other:
.1920  - - - - Solid fractions
.1999  - - - - Other
 - Palm kernel or babassu oil and fractions thereof:
 - - Crude oil:
.2190  - - - Other
 - - Other:
 - - - Other:
.2920  - - - - Solid fractions
.2999  - - - - Other
ex 15.14 Rape, colza or mustard oil and fracti ons thereof, whether or not refined, but not
chemically modified.
 - Other:
.9090  - - Other
ex 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether
or not refined but not chemically modified.
 - Linseed oil and its fractions:
 - - Crude oil:
.1190  - - - Other
 - Maize (corn) oil and its fractions:
 - - Crude oil:
.2190  - - - Other
 - Castor oil and its fractions:
.3090  - - Other
 - Tung oil and its fractions:
.4090  - - Other
 - Sesame oil and its fractions:
 - - Other:
.5020  - - - Crude oil
 - Other:WT/COMTD/N/6/Add.2
Página 99
ex .9021  - - Oiticica oil, not for feed purpose
 - - Other:
.9031  - - - Crude oil
 - - - Other:
.9040  - - - - Solid fractions
ex .9099  - - - - Other (Croton seed oil and tobacco seed oil)
ex 15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified  or elaidinised, whether or not refined, but not further
prepared.
 - Animal fats and oils and their fractions:
 - - Other:
.1020  - - - Extracted entirely from fish or marine mammals
.1099  - - - Other
 - Vegetable fats and oils and their fractions:
 - - Other:
.2099  - - - Other
ex 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise
chemically modified, excluding those of heading No. 15.16; inedible mixtures or
preparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not else where specified or included.
 - Other:
.0031  - - Siccative oils
.0041  - - Linseed oil, boiled
.0051  - - Linoxyn
ex 16.02 Other prepared  or preserved meat, meat offal or blood.
 - Of swine:
ex .4100  - - Hams and cuts thereof
 - - - Within a quota of 100 tonnes of hermetic ham, cf. List 5
ex .5000  - Of bovine animals
 - - Within a quota of 200 tonnes of "Corned Beef", cf. List 5
 - - Within a quota of 50 tonnes of hermetic tongue, cf. List 5
ex 16.03 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates.
.0010  - Whale-meat extracts
 - Other:
.0020  - - Of fish , crustaceans, molluscs or other aquatic invertebrates
 - - Other:
.0092  - - - Juices of whale meat
16.04 Prepared or preserv ed fish; caviar and caviar substitutes prepared from fish eggs.
16.05 Crustaceans, molluscs and other aquatic invertebrates, prep ared or preserved.
ex 17.01 Cane or beet sugar and chem ically pure sucrose, in solid form.
 - Raw sugar not containing added flavouring or colouring matter:
 - - Cane sugar:
.1190  - - - OtherWT/COMTD/N/6/Add.2
Página 100
 - - Beet sugar:
.1290  - - - Other
 - Other:
 - - Containing added flavouring or colouring matter:
.9190  - - - Other
 - - Other:
 - - - Other:
.9991  - - - - In lumps or powdered
 - - - - Other sugar:
.9995  - - - - In retail sale packages of a weight not exceeding 24 kg
.9999  - - - - Other (in bulk or whole sale packages)
ex 17.02 Other sugars, including chemically pu re lactose, maltose, glucose and fructose, in
solid form; sugar, syrups not containing added flavouring or colouring matter;
artificial honey, whether or not mixed with natural honey; caramel.
 - Lactose and lactose syrup:
 - - Containing by weight 99% or more lactos e, expressed as anhydrous lactose, calculated
on the dry matter:
.1190  - - - Other
 - - Other:
.1990  - - - Other
 - Maple sugar and maple syrup:
.2090  - - Other
 - Chemically pure fructose:
.5090  - - Other
 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight
of fructose:
.6090  - - Other
 - Other, including invert sugar:
 - - Other:
.9030  - - - Artificial honey
.9040  - - - Caramel, including "colouring caramel"
.9099  - - - Other
18.05 Cocoa powder, not containing added sugar or other sweetening matter.
ex 18.06 Chocolate and other food preparations containing cocoa.
.1000  - Cocoa powder, containing added sugar or other sweetening matter
ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwise
prepared, not elsewhere sp ecified or included.
 - Prepared foods obtained by the swelling or roasting of cereals or cereal products:
.1010  - - "Corn flakes"
 - Other
 - - Pre-cooked rice not containing any added ingredients:
.9020  - - - Other
ex 20.01 Vegetables, fruit, nuts and other edible  parts of plants, prep ared or preserved by
vinegar or acetic acid.WT/COMTD/N/6/Add.2
Página 101
 - Onions:
.2001  - - In airtight containers
.2009  - - Other
 - Other:
 - - Vegetables:
.9010  - - - Capers
.9020  - - - Olives
 - - - Sweet corn (Zea mays var. saccharata):
.9041  - - - - Other
20.02 Tomatoes prepared or preserved oth erwise than by vinegar or acetic acid.
20.03 Mushrooms and truffles, prepared or pres erved otherwise than by vinegar or acetic
acid.
ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Other vegetables and mixtures of vegetables:
 - - Sweet corn (Zea mays var. saccharata):
.9020  - - - Other
 - - Other:
.9091  - - - Globe artichokes
ex 20.05 Other vegetables prepared  or preserved otherwise than by  vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
 - Peas (Pisum sativum):
 - - Within a quota of 200 tonnes of hermetic peas
ex .4001  - - Dried (with a diameter not exceeding 7.5 mm (cf. List 4))
ex .4009  - - Other (with a diameter not exceeding 7.5 mm (cf. List 4))
 - Beans (Vigna spp., Phaseolus spp.):
 - - Other:
ex .5901  - - - Green beans, asparagus beans and string beans
 - - - - Within a quota of 50 tonnes green beans, cf. List 4
 - - - - Asparagus beans (Hericot vert), cf. List 4
 - - - - Within a quota of 100 tonnes string beans, cf. List 4
.6000  - Asparagus
.7000  - Olives
 - Sweet corn (Zea mays var. saccharata):
.8090  - - Other
 - Other vegetables and mixtures of vegetables:
.9001  - - Capers
.9002  - - Globe artichokes
ex .9009  - Other, including mixtures of vegetables
 - - Within a quota of 100 tonnes of mixtures of vegetables
20.06 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar
(drained, glacé or crystallised).
ex 20.07 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being
cooked preparations, whether or not containing added sugar or other sweetening
matter.WT/COMTD/N/6/Add.2
Página 102
 - Other:
 - - Citrus fruit:
.9110  - - - Containing added sugar or sweetening matter
.9190  - - - Other
ex 20.08 Fruit, nuts and other edible parts of  plants, otherwise p repared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, not
elsewhere specified or included.
 - Nuts, ground-nuts and other seeds, whether or not mixed together:
 - - Ground-nuts:
.1110  - - - Peanut butter
 - - - Other:
.1191  - - - - Other
.2000  - Pineapples
 - Citrus fruit:
 - - Other
.3091  - - - Mandarins
.3099  - - - Other
.4000  - Pears
.5000  - Apricots
.6000  - Cherries
.7000  - Peaches
 - Other, including mixtures other than those of subheading No. 2008.1900:
 - - Palm hearts:
.9190  - - - Other
 - - Other:
.9901  - - - Apples
.9902  - - - Plums
ex 20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not
containing added spirit, whether or not containing added sugar or other sweetening
matter.
 - Orange juice:
 - - Frozen
 - - - Containing added sugar or other sweetening matter
.1111  - - - - Of a density exceeding 1,33 g/cm3
.1119  - - - - Other
 - - - Other:
.1120  - - - - In containers weighing, with contents, 3 kg or more
 - - - - Other:
.1130  - - - - - Concentrated
 - - - - - Other:
.1191  - - - - - - Of a density exceeding 1,33 g/cm3
.1199  - - - - - - Other
 - - Other:
 - - - Containing added sugar or other sweetening matterWT/COMTD/N/6/Add.2
Página 103
.1911  - - - - Of a density exceeding 1,33 g/cm3
.1919  - - - - Other
 - - - Other:
.1920  - - - - In containers weighing, with contents, 3 kg or more
 - - - - Other:
.1991  - - - - - Of a density exceeding 1,33 g/cm3
.1999  - - - - - Other
.2000  - Grape fruit juice
 - Juice of any other single citrus fruit:
.3010  - - In containers weighing, with contents, 3 kg or more
 - - Other:
.3091  - - - Containing added sugar or other sweetening matter
.3099  - - - Other
 - Pineapple juice:
.4010  - - In containers weighing, with contents, 3 kg or more
.4090  - - Other
.5000  - Tomato juice
.6000  - Grape juice (including grape must)
 - Juice of any other single fruit or vegetable
ex .8090  - - Other (except juices of raspberries and red and white currants, cf. List 4)
ex .9000  - Mixtures of juices (except for mixtures of juices containing apple-, black, red and white
currant- or raspberry juice, cf. List 4)
21.01 Extracts and essences and concentrates, of coffee, tea or maté and preparations with
a basis of these products or with a basis of coffee, tea or maté; roasted chicory andother roasted coffee substitutes, and extr acts, essences and concentrates thereof:
ex 21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including
vaccines of heading No. 30.02); prepared baking powders.
 - Inactive yeasts; other single-cell micro-organisms, dead:
.2020  - - Other inactive yeasts
.3000  - Prepared baking powders
ex 21.03 Sauces and preparations therefor; mi xed condiments and mixed seasonings; mustard
flour and meal and prepared mustard.
.1000  - Soya sauce
 - Tomato ketchup and other tomato sauce:
.2010  - - Tomato ketchup
 - Mustard flour and meal and prepared mustard:
.3001  - - Mustard flour and meal
 - - Prepared mustard:
.3002  - - - Containing less than 5% by weight of added sugar
.3009  - - - Other
ex 21.06 Food preparations not elsewhere specified or included.
 - Other:
.9010  - - Non-alcoholic compounds (known as "concentrated extracts") with a basis of goods of
heading No. 13.02, for the manufacture of beverages
 - - Other preparations of a kind used for the manufacture of beverages:WT/COMTD/N/6/Add.2
Página 104
.9031  - - - Flavoured or coloured sugar syrups
.9039  - - - Other
 - - Drops and chewing gum, not containing sugar:
.9041  - - - Drops
 - - - Chewing gum:
.9043  - - - - Chewing gum containing nicotine
.9044  - - - - Other
22.01 Waters, including natural or artificial  mineral waters and aerated waters, not
containing added sugar or other sweeten ing matter nor flavoured; ice and snow.
ex 22.02 Waters, including mineral waters a nd aerated waters, containing added sugar or
other sweetening matter or flavoured, and other non-alcoholic beverages, not
including fruit or vegetable juices of heading No. 20.09.
.1000  - Waters, including mineral waters and aerated waters, containing added sugar or other
sweetening matter or flavoured
 - Other:
.9010  - - Non-alcoholic wines
.9020  - - Non-alcoholic beer (beer with an alcoholic strength not exceeding 0,5% by volume)
.9090  - - Other
22.03 Beer made from malt
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of
heading No. 20.09.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume less than 80% vol;
spirits, liqueurs and other spirituous beverages.
22.09 Vinegar and substitutes for vinegar obtained from acetic acid.
ex 23.09 Preparations of a kind used in animal feeding.
 - Dog or cat food, put up for retail sale:
 - - Containing meat or meat offal of land animals, in airtight containers:
.1011  - - - Dog food
.1012  - - - Cat food
 - - Other:
.1091  - - - Dog food
.1092  - - - Cat food
 - Other:
 - - Containing meat or meat offal of land animals, in airtight containers:
.9011  - - - For pets
 - - Other
 - - - Fish fodder:
.9030  - - - - For ornamental fish
 - - - Birds food:
.9050  - - - - For pets
 - - - Other:
.9080  - - - - For pets
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
24.03 Other manufactured toba cco and manufactured tobacco substitutes; "homogenised"
or "reconstituted" tobacco; to bacco extracts and essences.WT/COMTD/N/6/Add.2
Página 105
ex 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty
alcohols.
 - Industrial monocarboxylic fatty acids; acid oils from refining:
 - - Stearic acids:
ex .1190  - - - Other (only acid oils from refining)
 - - Oleic acid:
.1290  - - - Other
 - - Tally oil fatty acids:
.1390  - - - Other
 - - Other:
.1990  - - - Other
 - Industrial fatty alcohols:
.7090  - - OtherWT/COMTD/N/6/Add.2
Página 106
LIST 3
Products Qualifying for 100 per cent Reduction of the Industrial Element of the Normally Applicable
Customs Duty when Originating in an "Ordinary" GSP-Country
Heading No. Description of Products
17.04 Sugar confectionery (including white chocolate), not containing cocoa.
ex 18.06 Chocolate and other food preparations containing cocoa.
 - 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 contentexceeding 2 kg:
 - - Ice-cream powders or table cream powders:
.2011  - - - Ice-cream powders
.2012  - - - Table cream powders
.2090  - - Other
 - Other, in blocks, slabs or bars:
.3100  - - Filled
.3200  - - Not filled
 - Other:
.9010  - - Other chocolate, including sugar confectionery containing cocoa
 - - Ice-cream powders or table cream powders:
.9021  - - - Ice-cream powders
.9022  - - - Table cream powders
.9090  - - Other edible preparations
ex 19.01 Malt extract; food preparations of flour, meal, starch or malt extract, not containing
cocoa or containing less than 40% by weight of cocoa calculated on a totally defattedbasis, not elsewhere specified or included; food preparations of goods of headingsNos. 04.01 to 04.04 not containing cocoa or containing less than 5% by weight ofcocoa calculated on a totally defatted ba sis, not elsewhere specified or included:
 - Preparations for infant use, put up for retail sale:
.1010  - - Of goods of headings No. 04.01 to 04.04
.1090  - - Other
 - Mixes and doughs for the preparation of bakers' wares of heading No. 19.05:
.2010  - - Cake mixes in containers of a net content of less than 2 kg
 - - Other:
.2091  - - - Cake mixes in containers of a net content of 2 kg or more
.2092  - - - Doughs
.2099  - - - Other
 - Other:
.9090  - - Other
ex 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise
prepared, such as spagh etti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared.
 - Uncooked pasta, not stuffed or otherwise prepared:
.1100  - - Containing eggs
.1900  - - OtherWT/COMTD/N/6/Add.2
Página 107
Heading No. Description of Products
 - Stuffed pasta, whether or not cooked or otherwise prepared
 - - Other:
.2091  - - - Cooked
.2099  - - - Other
 - Other pasta:
.3001  - - Cooked
.3009  - - Other
.4000  - Couscous
ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwiseprepared, not elsewhere sp ecified or included:
 - Prepared foods obtained by the swelling or roasting of cereals or cereal products:
 - - Other:
.1091  - - - Pop Corn
.1099  - - - Other
 - Other
.9090  - - Other
19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing
cocoa; communion wafers, empty cachets of  a kind suitable fo r pharmaceutical use,
sealing wafers, rice pap er and similar products.
ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Potatoes:
 - - Edible preparations composed of flour, meal or flakes based on potatoes:
.1010  - - - Containing  not less than 75% by weight of potatoes
.1020  - - - Other
ex 20.05 Other vegetables prepared  or preserved otherwise than by  vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
 - Potatoes:
 - - Edible preparations composed of flour, meal or flakes based on potatoes:
.2010  - - - Containing  not less than 75% by weight of potatoes
.2020  - - - Other
ex 21.03 Sauces and preparations therefor; mi xed condiments and mixed seasonings; mustard
flour and meal and prepared mustard.
 - Tomato ketchup and other tomato sauce:
 - - Other tomato sauce:
.2021  - - - Containing meat or edible meat offals
2029  - - - Other
 - Other:
.9010  - - Mayonnaise and remoulades
 - - Other:
.9091  - - - Mango chutney, liquid
.9099  - - - OtherWT/COMTD/N/6/Add.2
Página 108
Heading No. Description of Products
ex 21.04 Soups and broths and preparations therefor; homogenised composite food
preparations.
 - Soups and broths and preparations therefor:
 - - In airtight containers:
.1010  - - - Meat broth
.1020  - - - Vegetable soup, whether or not precooked, containing neither meat nor meat extracts
.1030  - - - Fish soup (containing at least 25% by weight of fish)
.1040  - - - Other
 - - Other:
.1050  - - - Containing meat or meat extracts
.1060  - - - Fish soup (containing at least 25% by weight of fish)
.1090  - - - Other
21.05 Ice cream and other edible ice, whether or not containing cocoa.
ex 21.06 Food preparations not elsewhere specified or included.
.1000  - Protein concentrates and textured protein substances
 - Other:
.9020  - - Preparations based juices of apples or blackcurrants, for the manufacture of beverages
 - - Other:
 - - - Cream substitutes:
.9051  - - - - Dried
.9052  - - - - Liquid
.9060  - - Emulsified fats and similar products containing more than 15% by weight of edible
milk-fats
.9090  - - Other
ex 22.02 Waters, including mineral waters a nd aerated waters, containing added sugar or
other sweetening matter or flavoured, and other non-alcoholic beverages, not
including fruit or vegetable juices of heading No. 20.09.
 - Other:
.9030  - - Non-alcoholic beverages with a basis of or milk proteinsWT/COMTD/N/6/Add.2
Página 109
LIST 4
Products Qualifying for 15 per cent Reduction of the Normally Applicable Customs Duty when
Originating in an "Ordinary" GSP-Country.
Products marked with (*) are subject to an automatic licencing system.
Heading No. Description of Products
04.09 Natural honey.
ex 06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn.
 - Unrootened cuttings and slips:
 - - Cuttings, unrootened or in vitro , for horticultural purposes:
 - - - Other:
.1021  - - - - Begonia, all sorts, Campanula isophylla, Euphorbia pulcherrima, Poinsettia
pulcherrima, Fuchsia, Hibiscus, Kalanchoe  and Petunia-hanging
.1022  - - - - Saintpaulia, Scaevola  and Streptocarpus
.1023  - - - - Dendranthema x grandiflora  and Chrysanthemum x moraflorium , from 1 April to
15 October
.1024  - - - - Pelargonium
.1029  - - - - Other
 - Rhododendrons and azaleas, grafted or not:
 - - Azalea indica  (Indoor azalea):
.3011  - - - In flower
 - - - Other:
.3012  - - - - from 15 November to 23 December
.3013  - - - - from 24 December to 14 November
 - Roses ( Rosa ), grafted or not:
.4001  - - Rooted cuttings, not wrapped for retail sale, incl. bare roots
.4009  - - Other
 - Other:
 - - Other:
 - - - With balled roots or other culture media:
 - - - - Trees and bushes other than mentioned above and perennial plants:
 - - - - Herbaceous plants:
 - - - - - Other:
 - - - - - - Green pot plants from 1 May to 14 December:
.9061  - - - - - - - Condiaeum, Croton, Dieffenbacchia, Epipremnum, Scindapsus aureum,
Hedera, Nephrolepis, Peperomia obtusifolia, Peperomia rotundifolia, Schefflera,Soleirolia  and Helxine
.9062  - - - - - - - Asplenium, Begonia x rex-cultorum, Chlorophytum, Euonymus japanicus,
Fatsia japonica, Aralia sieboldii, Ficus elastica, Monstera, Philodendron
scandens, Radermachera, Stereospermum, Syngonium  and X-Fatshedera
.9063  - - - - - - - Other
 - - - - - - Pot plants in flower:
.9064  - - - - - - - Ageratum, Argyranthemum frutescens, Chrysanthemum frutescens, Begonia x
hiemalis, Begonia elatior, Begonia x cheimantha, Begonia x semperflorens,
Begonia x tuberhybrida, Bidens, Br achycome, Callistephus, CampanulaWT/COMTD/N/6/Add.2
Página 110
Heading No. Description of Products
isophylla, Cyclamen persicum,Dah lia, Dendranthema x grandiflora,
Chrysanthemum x morifolium, Dianthus, Euphorbia pulcherrima, Poinsettia,Pulcherrima, Fuchsia, Gerbera, Hibiscus, Hydrangea, Macrophylla, Impatiens,Kalanchoe blossfeldiana, Lobelia lobularia, Pelargonium (alla sorts), Petunia,Primula vulgaris, Primula acualis, Saintpaulia, Scaevola, Senecio cineraria,
Senecio bicolor, Tagetes, Tropaeolum, Verbena, Viola, Zinna
.9065  - - - - - - - Achimenes, Aster novi-belgii, Calceolaria herbeohybrida, Capsicum annum,
Catharanthus roseus, Vinca rosea, Dipladenia, Nematanthus, Hypocyrta,
Osteospermum, Schlumbergera, Senecio x hybridus, Cineraria, Sinningia
speciosa, Gloxinia, Solanum, Streptocarpus
.9066  - - - - - - - Other
 - - - - - - Rooted cuttings and young plants:
.9067  - - - - - - - Begonia (all sorts), Campanula isophylla, Dendranthema x grandiflora,
Chrysanthemum x morifolium, Cyclamen, Euphorbia pulcherrima, Fuchsia,
Hibiscus, Kalanchoe, Pelargonium, Petunia-heng , Saintpaulia, Scaevola,  and
Sinningia syn. Gloxinia
.9068  - - - - - - - Other
.9069  - - - - - - Other
 - - - - Other:
.9071  - - - - - Grass in rolls or plates (lawn)
.9079  - - - - - Other
ex 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental
purposes, fresh, dried, dyed, bleached , impregnated or otherwise prepared.
 - Fresh:
 - - Other:
 - - - Other:
.1092  - - - - Tulipa  from 1 June to 30 April
.1093  - - - - Lilium
*                     .1094  - - - - Rosa  from 1 April to 31 October
.1095  - - - - Argyranthemum frutescens and Chrysanthemum frutescen from 1 May to
          31  October, Dendranthema x grandiflora and Chrysanthemum x morifolium from
16 March to 14 December
.1096  - - - - Gypsophila
.1097  - - - - Alstroemeria
.1098  - - - - Freesia from 1 April to 30 November, Iris, Limonium, Statice, Matthiola, a nd
Narcissus
.1099  - - - - Other
* 07.01 Potatoes, fresh or chilled.
ex 07.02 Tomatoes, fresh or chilled.
 - From 10 May to 10 July:
.0022  - - From 10 May to 31 May
.0023  - - From 1 June to 10 July
.0030  - From 11 July to 14 October
.0040  - From 15 October to 31 October
* ex 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
 - Onions and shallots:
 - - Onions:WT/COMTD/N/6/Add.2
Página 111
Heading No. Description of Products
 - - - From 1 September to 30 June:
.1012  - - - - Red onion
.1019  - - - - Other
 - - - From 1 July to 31 August:
.1022  - - - - Red onion
.1029  - - - - Other
 - Leeks and other alliaceous vegetables:
.9001  - - Leeks
ex 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
 - Cauliflowers and headed broccoli:
 - - Cauliflowers:
.1011  - - - From 1 June to 31 July
.1021  - - - From 1 August to 14 October
.1031  - - - From 15 October to 30 November
 - Brussels sprouts:
.2010  - - From 21 September to 31 May
.2020  - - From 1 June to 20 September
 - Other:
 - - White cabbage:
*                     .9013  - - - From 1 October to 31 May
*                     .9020  - - - From 1 June to 31 July
*                     .9030  - - - From 1 August to 30 September
 - - Red cabbage:
*                     .9040  - - - From 1 October to 31 July
*                     .9050  - - - From 1 August to 30 September
 - - Other:
.9091  - - - Savoy cabbage
.9092  - - - Curly kale
*                     .9099  - - - Other
ex 07.05 Lettuce ( Lactuca sativa ) and chicory ( Cichorium spp .), fresh or chilled.
 - Lettuce:
 - - Cabbage lettuce (head lettuce):
 - - - Iceberg lettuce:
.1111  - - - - From 1 March to 31 May
.1121  - - - - From 1 June to 30 November
 - - - Other:
.1140  - - - - From 1 March to 31 May
.1150  - - - - From 1 June to 30 September
.1160  - - - - From 1 October to 30 November
 - - Other:
.1910  - - - From 1 April to 30 November
.1990  - - - From 1 December to 31 MarchWT/COMTD/N/6/Add.2
Página 112
Heading No. Description of Products
 - Chicory:
 - - Other:
 - - - From 1 April to 30 November:
.2911  - - - - Endive
.2919  - - - - Other
.2990  - - - From 1 December to 31 March
ex 07.06 Carrots, turnips, salad beetroot, salsif y, celeriac, radishes and similar edible roots,
fresh or chilled.
 - Carrots and turnips:
.1011  - - Carrots from 1 May to 31 August
.1021  - - Carrots from 1 September to 30 April
.1030  - - Turnips
 - Other:
.9010  - - Celeriac
.9040  - - Salad beetroot
ex 07.07 Cucumbers and gherkins, fresh or chilled.
 - Snake cucumbers:
.0010  - - From 10 March to 31 October
.0020  - - From 1 November to 30 November
.0090  - Other
ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
.1000  - Potatoes
 - Leguminous vegetables, shelled or unshelled:
ex .2100  - - Peas ( Pisum sativum ) (except peas of a diameter not exceeding 7.5 mm, cf. List 2)
 - - Beans ( Vigna spp., Phaseolus spp .)
ex .2201  - - - Green beans, asparagus beans, wa x beans and string beans (except asparagus beans
(Hericot verts), cf. List 2)
.2209  - - - Other
 - Other vegetables
.8020  - - Cauliflower
.8050  - - Onions
.8060  - - Celery
 - - Other:
.8091  - - - Carrots
.8094  - - - Headed broccoli
.9000  - Mixtures of vegetables
ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solu tions), but unsuitable in that state for
immediate consumption.
.4000  - Cucumbers and gherkins
 - Other vegetables; mixtures of vegetables:
.9090  - - Other vegetables; mixtures of vegetables
ex 07.12 Dried vegetables, whole, cut, sliced, br oken or in powder, but  not further prepared.WT/COMTD/N/6/Add.2
Página 113
Heading No. Description of Products
 - Other vegetables; mixtures of vegetables:
 - - Potatoes:
.9011  - - - Whether or not cut or sliced but not further prepared
ex 08.08 Apples, pears and quinces, fresh.
 - Apples:
.1011  - - From 1 May to 30 November
 - Pears and quinces:
 - - Pears:
.2021  - - - From 11 August to 30 November
ex 08.10 Other fruit, fresh.
 - Strawberries:
 - - From 9 June to 31 October:
.1023  - - - From 9 June to 30 June
.1024  - - - From 1 July to 9 September
.1025  - - - From 10 September to 31 October
ex 08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether
or not containing added sugar or other sweetening matter
 - Strawberries:
.1001  - - Containing added sugar or other sweetening matter
.1009  - - Other
 - Raspberries, black, white and red currants:
ex .2001  - - Containing added sugar or other sweetening matter, cf. List 2
ex .2009  - - Other, cf. List 2
ex 08.12 Fruit and nuts, provisionally preserv ed (for example, by sulphur dioxide gas, in
brine, in sulphur water or in  other preservative solutions), but unsuitable in that state
for immediate consumption.
.2000  - Strawberries
 - Other:
ex .9090  - - Other (raspberries, black, white and red currants, cf. List 2)
ex 12.09 Seeds, fruit and spores, of a kind used for sowing.
 - Beet seed:
 - - Other:
.1901  - - - Seeds of turnips and swedes
.1902  - - - Mangolds seed
.1909  - - - Other
 - Seeds of forage plants, other than beet seed:
.2100  - - Lucerne (alfalfa) seed
 - - Clover ( Trifolium spp .) seed:
.2201  - - - Red clover seed
.2209  - - - Other
.2300  - - Fescue seed
.2400  - - Kentucky blue grass (Poa pratensis L.) seed
.2500  - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seedWT/COMTD/N/6/Add.2
Página 114
Heading No. Description of Products
.2600  - - Timothy grass seed
 - - Other:
.2910  - - - Bent grass (agrostis) seed
.2920  - - - Orchard grass or "Cocks' foot", meadow grass and fox-tail grass seed
.2990  - - - Other
ex 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise
prepared, such as spagh etti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared.
 - Stuffed pasta, whether or not cooked or otherwise prepared
.2010  - - Stuffed with, by weight, more than 20% of meat or edible meat offals
ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwiseprepared, not elsewhere sp ecified or included.
 - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted
cereal flakes and roasted cereal flakes or swelled cereals:
.2010  - - Preparations of the Müsli type based on unroasted cereal flakes
.2090  - - Other
ex 20.01 Vegetables, fruit, nuts and other edible  parts of plants, prep ared or preserved by
vinegar or acetic acid.
 - Cucumbers and gherkins:
.1001  - - In airtight containers
.1009  - - Other
 - Other:
 - - Vegetables:
 - - - Other:
.9051  - - - - Sweet peppers ( Capsicum annuum var. annuum )
.9059  - - - - Other
.9090  - - Other
ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Potatoes:
 - - Edible preparations composed of flour, meal or flakes based on potatoes:
.1090  - - Other
 - Other vegetables and mixtures of vegetables:
 - - Other:
.9099  - - - Other, including mixtures of vegetables
 ex 20.05 Other vegetables prepa red or preserved otherw ise than by vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
.1000  - Homogenised vegetables
 - Potatoes:
 - - Other:
.2091  - - - Semi-manufactures for the produce of snacks
.2099  - - - Other
 - Peas ( Pisum sativum ):WT/COMTD/N/6/Add.2
Página 115
Heading No. Description of Products
ex .4001  - - Dried (except peas with a diameter not exceeding 7.5 mm, cf. List 2)
ex .4009  - - Other (except peas with a diameter not exceeding 7.5 mm, cf. List 2)
 - Beans ( Vigna spp., Phaseolus spp. ):
.5100  - - Beans, shelled
 - - Other:
ex .5901  - - - Green beans, asparagus beans, wax beans and string beans, (cf. List 2)
.5909  - - - Other
 - Other vegetables and mixtures of vegetables:
.9003  - - Sweet peppers ( Capsicum annuum var. annuum )
.9004  - - Bamboo shoots
ex .9009  - Other,  including mixtures of vegetables, (cf. List 2)
ex 20.07 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being
cooked preparations, whether or not containing added sugar or other sweetening
matter.
 - Homogenised preparations:
.1001  - - Containing added sugar or sweetening matter
.1009  - - Other
 - Other:
 - - Other:
 - - - Containing added sugar or sweetening matter:
.9902  - - - - Of apricots, mangos, kiwis, peaches or mixtures thereof
.9903  - - - - Other
 - - - Other:
.9907  - - - - Of apricots, mangos, kiwis, peaches or mixtures thereof
.9908  - - - - Other
ex 20.08 Fruit, nuts and other edible parts of  plants, otherwise p repared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, notelsewhere specified or included.
.8000  - Strawberries
 - Other, including mixtures other than those of subheading No. 2008.19:
 - - Mixtures:
.9201  - - - Containing entirely of fruits of heading No. 08.03 - 08.10
.9209  - - - Other mixtures
 - - Other:
.9909  - - - Other
ex 20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not
containing added spirit, whether or not containing added sugar or other sweetening
matter.
.7000  - Apple juice
 - Juice of any other single fruit or vegetable
 - - Black currant juice:
.8010  - - - Containing added sugar or other sweetening matter
.8020  - - - Other
ex .8090  - - Other (juices of raspberries, and red and white currants, cf. List 2)WT/COMTD/N/6/Add.2
Página 116
Heading No. Description of Products
ex .9000  - Mixtures of juices (mixtures of juices containing apple-, black, red and white currants-
or raspberry juice, cf. List 2)
ex 21.04 Soups and broths and preparations therefor; homogenised composite food
preparations.
.2000  - Homogenised composite food preparationsWT/COMTD/N/6/Add.2
Página 117
LIST 5
Products Qualifying for 10 per cent Reduction of the Normally Applicable Customs Duty
when Originating in an  "Ordinary" GSP-Country
Products market with (*) are subject to an automatic licencing system.
Heading No. Description of Products
* 02.01 Meat of bovine animals, fresh or chilled.
* ex 02.02 Meat of bovine animals, frozen.
Reduction of Customs duties within the global WTO-quota for minimum market access
* ex 02.03 Meat of swine, fresh, chilled or frozen.
 - Fresh or chilled:
.1100  - - Carcasses and half-carcasses
.1200  - - Hams, shoulders and cuts thereof, with bone in
.1900  - - Other
 - Frozen:
 ex .2100  - - Carcasses and half-carcasses
Reduction of Customs duties within the global WTO-quota for minimum market access
.2200  - - Hams, shoulders and cuts thereof, with bone in
.2900  - - Other
* ex 02.04 Meat of sheep or goa ts, fresh, chilled or frozen.
Reduction of Customs duties within the global WTO-quota for minimum market access
* 02.05 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.
* 02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies,
fresh, chilled or frozen.
* ex 02.07 Meat and edible offal, of the poultr y of heading No. 01.05, fresh, chilled or frozen.
 - Of fowls of the species Gallus domesticus:
.1100  - - Not cut in pieces, fresh or chilled
ex .1200  - - Not cut in pieces, frozen
Reduction of Customs duties within the global WTO-quota for minimum market access
.1300  - - Cuts and offal, fresh or chilled
 - - Cuts and offal, frozen:
.1410  - - - Livers
.1490  - - - Other
 - Of turkeys:
.2400  - - Not cut in pieces, fresh or chilled
ex .2500  - - Not cut in pieces, frozen
Reduction of Customs duties within the global WTO-quota for minimum market access
.2600  - - Cuts and offal, fresh or chilled
 - - Cuts and offal, frozen:
.2710  - - - Livers
.2790  - - - Other
 - Of ducks, geese or guinea fowls:
.3200  - - Not cut in pieces, fresh or chilled
ex .3300  - - Not cut in pieces, frozen
Reduction of Customs duties within the global WTO-quota for minimum market accessWT/COMTD/N/6/Add.2
Página 118
Heading No. Description of Products
.3400  - - Fatty livers, fresh or chilled
.3500  - - Other, fresh or chilled
 - - Other, frozen:
.3610  - - - Livers
.3690  - - - Other
* ex 02.08 Other meat and edible meat offal, fresh, chilled or frozen.
.1000  - Of rabbits or hares
 - Other:
.9010  - - Tongues
 - - Other:
 - - - Of reindeer:
.9021  - - - - Carcasses and half-carcasses
.9022  - - - - Other cuts with bone in
.9029  - - - - Boneless
.9030  - - - Of wood birds and grouses
 - - - Of deer and elk:
.9041  - - - - Of deer
.9042  - - - - Of elk
.9050  - - - Of whale
.9099  - - - Other
* 02.09 Pig fat, free of lean meat, and poultry fa t, not rendered or otherwise extracted, fresh,
chilled, frozen, salted, in brine, dried or smoked.
* 02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals
of meat or meat offal.
ex 04.05 Butter and other fats and oils derived from milk; dairy spreads.
Reduction of Customs duties within the global WTO-quota for minimum market access
ex 04.07 Birds' eggs in shell,  fresh preserved or cooked.
 - Hens' eggs:
.0011  - - For hatching
ex .0019  - - Other
Reduction of Customs duties within the global WTO-quota for minimum market access
ex 05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape),
treated with acid or degelatinised; powder and waste of these products.
 - Other:
.9010  - - For feed purpose
ex 05.11 Animal products not elsewhere specified or included; dead anim als of Chapter 1 or 3,
unfit for human consumption.
 - Other:
 - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of
Chapter 3:
 - - - For feed purpose:
.9111  - - - - Waste fish (industrial fish)
.9112  - - - - Fish heads and tails, dried, whether or not cut
.9113  - - - - Other fish waste
.9119  - - - - OtherWT/COMTD/N/6/Add.2
Página 119
Heading No. Description of Products
 - - Other:
 - - - Blood powder, unfit for human consumption:
.9911  - - - - For feed purpose
 - - - Meat and blood:
.9930  - - - - For feed purpose
 - - - Other:
.9980  - - - - For feed purpose
ex 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
 - Other:
 - - White cabbage
Reduction of Customs duties within the global WTO-quota for minimum market access
.9013  - - - From 1 October to 31 May
.9020  - - - From 1 June to 31 July
.9030  - - - From 1 August to 30 September
 - - Red cabbage
Reduction of Customs duties within the global WTO-quota for minimum market access
.9040  - - - From 1 October to 31 July
.9050  - - - From 1 August to 30 September
ex 07.09 Other vegetables, fresh or chilled.
 - Other:
 - - Sweet corn:
.9041  - - - For feed purpose
ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
 - Sweet corn:
.4010  - - For feed purpose
ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solu tions), but unsuitable in that state for
immediate consumption.
 - Other vegetables; mixtures of vegetables:
 - - Sweet corn:
.9011  - - - For feed purpose
ex 07.12 Dried vegetables, whole, cut, sliced, br oken or in powder, but  not further prepared.
 - Other vegetables; mixtures of vegetables:
 - - Sweet Corn:
.9031  - - - For feed purpose
ex 07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.
.1000  - Peas ( Pisum sativum )
 - Chickpeas (garbanzos):
.2010  - - For feed purpose
 - Beans ( Vigna spp., Phaseolus spp. ):
.3100  - - Beans of the species Vigna mungo (L.) Heeper  or Vigna radiata (L.) Wilczek
.3200  - - Small red ( Adzuki ) beans ( Phaeolus  or Vigna angularis )
.3300  - - Kidney beans, including white pea beans ( Phaseolus vulgaris )WT/COMTD/N/6/Add.2
Página 120
Heading No. Description of Products
.3900  - - Other
 - Lentils:
.4010  - - For feed purpose
 - Broad beans ( Vicia faba var. major ) and horse beans ( Vicia faba var. equina  and Vicia
faba  var. minor ):
.5010  - - For feed purpose
.9000  - Other
ex 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and
tubers with high starch or i nulin content, fresh, chilled,  frozen or dried, whether or
not sliced or in the form of pellets; sago pith.
 - Manioc (cassava):
.1010  - - For feed purpose
 - Sweet potatoes:
.2010  - - For feed purpose
.9000  - Other
ex 08.05 Citrus fruit, fresh or dried.
 - Oranges:
.1010  - - For feed purpose
 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus
hybrids:
.2010  - - For feed purpose
 - Lemons ( Citrus limon, Citrus limonum ) and limes ( Citrus aurantifolia ):
.3011  - - Lemons for feed purpose
.3030  - - Limes for feed purpose
 - Grapefruit:
.4010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
10.01 Wheat and meslin.
10.02 Rye.
10.03 Barley.
10.04 Oats.
ex 10.05 Maize (corn).
 - Other
.9010  - - For feed purpose
ex 10.06 Rice.
 - Rice in the husk (paddy or rough)
.1010  - - For feed purpose
 - Husked (brown) rice:
.2010  - - For feed purpose
 - Semi-milled or wholly milled rice, whether or not polished or glazed:
.3020  - - For feed purpose
 - Broken rice:WT/COMTD/N/6/Add.2
Página 121
Heading No. Description of Products
.4020  - - For feed purpose
ex 10.07 Grain sorghum.
.0010  - For feed purpose
ex 10.08 Buckwheat, millet a nd canary seed; other cereals.
 - Buckwheat:
.1010  - - For feed purpose
 - Millet:
.2010  - - For feed purpose
 - Canary seed:
.3010  - - For feed purpose
.9000  - Other cereals
11.01 Wheat or meslin flour.
ex 11.02 Cereal flours other than of wheat or meslin.
.1000  - Rye flour
 - Maize (corn) flour:
.2010  - - For feed purpose
 - Rice flour:
.3010  - - For feed purpose
 - Other:
 - - Buckwheat flour:
.9001  - - - For feed purpose
.9009  - - Other
ex 11.03 Cereal groats, meal and pellets.
 - Groats and meal:
.1100  - - Of wheat
.1200  - - Of oats
 - - Of maize (corn):
.1310  - - - For feed purpose
 - - Of rice
.1410  - - - For feed purpose
.1900  - - Of other cereals
 - Pellets:
.2100  - - Of wheat
.2900  - - Of other cereals
ex 11.04 Cereal grains otherwise worked (for exampl e, hulled, rolled, flaked, pearled, sliced or
kibbled), except rice of head ing No. 10.06; germ of cereals, whole, rolled, flaked or
ground.
 - Rolled or flaked grains:
.1100  - - Of barley
.1200  - - Of oats
.1900  - - Of other cereals
 - Other worked grains (for example, hulled pearled, sliced or kibbled):WT/COMTD/N/6/Add.2
Página 122
Heading No. Description of Products
.2100  - - Of barley
.2200  - - Of oats
 - - Of maize (corn):
.2310  - - - For feed purpose
 - - Of other cereals:
 - - - Of buckwheat:
.2901  - - - - For feed purpose
 - - - Of millet:
.2903  - - - - For feed purpose
.2909  - - - Other
.3000  - Germ of cereals, whole, rolled, flaked or ground
11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.
ex 11.06 Flour, meal and powder of the dried leguminous vegetables of heading No.  07.13, of
sago or of roots or tubers of heading No.  07.14 or of the products of Chapter 8.
 - Of the dried leguminous vegetables of heading No. 07.13:
.1010  - - For feed purpose
.2000  - Of sago or of roots or tubers of heading No. 07.14
 - Of the products of Chapter 8:
.3010  - - For feed purpose
ex 11.07 Malt, whether or not roasted.
 - Not roasted:
.1010  - - For feed purpose
 - Roasted:
.2010  - - For feed purpose
ex 11.08 Starches; inulin.
 - Starches:
 - - Wheat starch:
.1110  - - - Containing potato starch
 - - - Other:
.1180  - - - - For feed purpose
.1190  - - - - Other
 - - Maize (corn) starch:
.1210  - - - Containing potato starch
 - - - Other:
.1280  - - - - For feed purpose
.1300  - - Potato starch
 - - Manioc (cassava) starch:
.1410  - - - Containing potato starch
 - - - Other:
.1480  - - - - For feed purpose
 - - Other starches:
.1910  - - - Laundry starchWT/COMTD/N/6/Add.2
Página 123
Heading No. Description of Products
 - - - Other:
.1920  - - - Containing potato starch
 - - - Other:
.1980  - - - - For feed purpose
.1990  - - - - Other
 - Inulin:
.2010  - - For feed purpose
ex 11.09 Wheat gluten, whether or not dried.
.0010  - For feed purpose
ex 12.01 Soya beans, whether or not broken.
.0010  - For feed purpose
ex 12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
 - In shell:
.1010  - - For feed purpose
 - Shelled, whether or not broken:
.2010  - - For feed purpose
ex 12.03 Copra.
.0010  - For feed purpose
ex 12.04 Linseed, whether or not broken.
.0010  - For feed purpose
ex 12.05 Rape or colza seeds, whether or not broken.
.0010  - For feed purpose
ex 12.06 Sunflower seeds, whether or not broken.
.0010  - For feed purpose
ex 12.07 Other oil seeds and oleaginous fruits, whether or not broken.
 - Palm nuts and kernels:
.1010  - - For feed purpose
 - Cotton seeds:
.2010  - - For feed purpose
 - Castor oil seeds:
.3010  - - For feed purpose
 - Sesamum seeds:
.4010  - - For feed purpose
 - Mustard seeds:
.5010  - - For feed purpose
 - Safflower seeds:
.6010  - - For feed purpose
 - Other:
 - - Poppy seeds:
.9110  - - - For feed purpose
 - - Shea nuts (karite nuts):
.9210  - - - For feed purposeWT/COMTD/N/6/Add.2
Página 124
Heading No. Description of Products
 - - Other:
.9910  - - - For feed purpose
ex 12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
 - Of soya beans:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 12.12 Locust beans, seaweeds and other algae , sugar beet and sugar cane, fresh, chilled,
frozen or dried, whether or not ground; fruit stones and kernels and other vegetableproducts (including unroasted chicory roots of the variety Cichorium intybus sativum)
of a kind primarily used for human consum ption, not elsewhere specified or included.
 - Locust beans, including locust bean seeds:
.1010  - - For feed purpose
 - Seaweeds and other algae:
.2010  - - For feed purpose
 - Other:
 - - Sugar beet:
.9110  - - - For feed purpose
 - - Sugar cane:
.9210  - - - For feed purpose
12.14 Swedes, mangolds, fodder root s, hay, lucerne (alfalfa), cl over, sainfoin, forage kale,
lupines, vetches and similar forage products, whether or not in the form of pellets.
15.01 Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 15.03.
ex 15.02 Fats of bovine animals, sheep or goats, other than those of heading No. 15.03.
.0011  - For feed purpose
ex 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined,
but not chemically modified.
 - Fish-liver oils and their fractions
.1011  - - For feed purpose, including veterinary oil
 - Fats and oils and their fractions, of fish, other than liver oils:
.2011  - - For feed purpose
 - Fats and oils and their fractions, of marine mammals:
.3011  - - For feed purpose
ex 15.06 Other animal fats and oils and thei r fractions, whether or not refined, but not
chemically modified.
.0011  - For feed purpose
ex 15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil, whether or not degummed:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil:
.1010  - - For feed purposeWT/COMTD/N/6/Add.2
Página 125
Heading No. Description of Products
 - Other:
.9010  - - For feed purpose
ex 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.
 - Virgin:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 15.10 Other oils and their fractions, obtained solely from olives, whether or not refined, but
not chemically modified, including blends of these oils or fractions with oils or
fractions of heading No. 15.09.
.0010  - For feed purpose
ex 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil
.1010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
ex 15.12 Sunflower-seed, safflower or cotton-seed  oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Sunflower-seed or safflower oil and fractions thereof:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Cotton-seed oil and its fractions:
 - - Crude oil, whether or not gossypol has been removed:
.2110  - - - For feed purpose
 - - Other:
.2911  - - - For feed purpose
ex 15.13 Coconut (copra), palm kernel or babassu oil and frac tions thereof, whether or not
refined, but not chem ically modified.
 - Coconut (copra) oil and its fractions:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1911  - - - For feed purpose
 - Palm kernel or babassu oil and fractions thereof:
 - - Crude oil:
.2110  - - - For feed purpose
 - - Other:
.2911  - - - For feed purpose
ex 15.14 Rape, colza or mustard oil and fracti ons thereof, whether or not refined, but not
chemically modified.
 - Crude oil
.1010  - - For feed purposeWT/COMTD/N/6/Add.2
Página 126
Heading No. Description of Products
 - Other:
.9010  - - For feed purpose
ex 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether
or not refined but not chemically modified.
 - Linseed oil and its fractions:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Maize (corn) oil and its fractions:
 - - Crude oil:
.2110  - - - For feed purpose
 - - Other:
.2910  - - - For feed purpose
 - Castor oil and its fractions:
.3010  - - For feed purpose
 - Tung oil and its fractions:
.4010  - - For feed purpose
 - Sesame oil and its fractions:
.5011  - - For feed purpose
 - Jojoba oil and its fractions:
.6010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
ex 15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified  or elaidinised, whether or not refined, but not further
prepared.
 - Animal fats and oils and their fractions:
.1011  - - For feed purpose
 - Vegetable fats and oils and their fractions:
.2011  - - For feed purpose
ex 15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of
fractions of different fats or oils  of this Chapter, ot her than edible fats  or oils or their
fractions of heading No. 15.16.
 - Margarine, excluding liquid margarine:
.1010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
ex 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise
chemically modified, excluding those of heading No. 15.16; inedible mixtures or
preparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not else where specified or included.
.0011  - For feed purpose
ex 15.20 Glycerol, crude; glycero l waters and glycerol lyes.WT/COMTD/N/6/Add.2
Página 127
Heading No. Description of Products
.0010  - For feed purpose
ex 15.22 Degras; residues resulting from the treatment of fatty substances or animal or
vegetable waxes.
.0011  - For feed purpose
16.01 Sausages and similar products, of meat, meat offal or blood; food preparations based
on these products.
16.02 Other prepared or preserved meat, meat offal or blood.
ex 16.03 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates.
 - Other:
 - - Other:
.0099  - - - Other
ex 17.01 Cane or beet sugar and chem ically pure sucrose, in solid form.
 - Raw sugar not containing added flavouring or colouring matter:
 - - Cane sugar:
.1110  - - - For feed purpose
 - - Beet sugar:
.1210  - - - For feed purpose
 - Other:
 - - Containing added flavouring or colouring matter:
.9110  - - - For feed purpose
 - - Other:
.9910  - - - For feed purpose
ex 17.02 Other sugars, including chemically pu re lactose, maltose, glucose and fructose, in
solid form; sugar, syrups not containing added flavouring or colouring matter;artificial honey, whether or not mixed with natural honey; caramel.
 - Lactose and lactose syrup:
 - - Containing by weight 99% or more lactos e, expressed as anhydrous lactose, calculated
on the dry matter:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Maple sugar and maple syrup:
.2010  - - For feed purpose
.3000  - Glucose and glucose syrup, not containing fructose or containing in the dry state less
than 20% by weight of fructose
.4000  - Glucose and glucos syrup, containing in the dry state at least 20% but less than 50% by
weight of fructose
 - Chemically pure fructose:
.5010  - - For feed purpose
 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight
of fructose:
.6010  - - For feed purpose
 - Other, including invert sugar:
 - - For feed purpose:
.9011  - - - Artificial honeyWT/COMTD/N/6/Add.2
Página 128
Heading No. Description of Products
.9021  - - - Other
ex 17.03 Molasses resulting from the extraction or refining of sugar.
 - Cane molasses:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 19.01 Malt extract; food preparations of flour, meal, starch or malt extract, not containing
cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted
basis, not elsewhere specified or included; food preparations of goods of heading
No. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight ofcocoa calculated on a totally defatted ba sis, not elsewhere specified or included.
 - Other:
.9010  - - Malt extract
ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwiseprepared, not elsewhere sp ecified or included.
 - Other
 - - Pre-cooked rice not containing any added ingredients:
.9010  - - - For feed purpose
ex 20.01 Vegetables, fruit, nuts and other edible  parts of plants, prep ared or preserved by
vinegar or acetic acid.
 - Other:
 - - Vegetables:
 - - - Sweet corn ( Zea mays var. saccharata ):
.9031  - - - - For feed purpose
ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Other vegetables and mixtures of vegetables:
 - - Sweet corn ( Zea mays var. saccharata ):
.9011  - - - For feed purpose
ex 20.05 Other vegetables prepared  or preserved otherwise than by  vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
 - Sweet corn ( Zea mays var. saccharata ):
.8010  - - For feed purpose
ex 20.08 Fruit, nuts and other edible parts of  plants, otherwise p repared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, notelsewhere specified or included.
 - Nuts, ground-nuts and other seeds, whether or not mixed together:
 - - Ground-nuts:
 - - - Other:
.1180  - - - - For feed purpose
.1900  - - Other, including mixtures
 - Citrus fruit:
.3010  - - For feed purpose
 - Other, including mixtures other than those of subheading No. 2008.19:WT/COMTD/N/6/Add.2
Página 129
Heading No. Description of Products
 - - Palm hearts:
.9110  - - - For feed purpose
ex 21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including
vaccines of heading No. 30.02); prepared baking powders.
 - Inactive yeasts; other single-cell micro-organisms, dead:
.2010  - - Yeasts for feed purpose
.2031  - - Other single-cell micro-organisms, dead, for feed purpose
ex 23.01 Flours, meals and pellets, of meat or meat offal,  of fish or of crustaceans, molluscs or
other aquatic invertebra tes, unfit for human consumption; greaves.
.1000  - Flours, meals and pellets, of meat or meat offal; greaves
 - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic
invertebrates:
.2010  - - For feed purpose
ex 23.02 Bran, sharps and other residues, wheth er or not in the form of pellets, derived from
the sifting, milling or other working of  cereals or of leguminous plants.
 - Of maize (corn):
.1010  - - For feed purpose
 - Of rice:
.2010  - - For feed purpose
.3000  - Of wheat:
.4000  - Of other cereals
 - Of leguminous plants:
.5010  - - For feed purpose
ex 23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other
waste of sugar manufacture, brewing .
 - Residues of starch manufacture and similar residues:
.1010  - - For feed purpose
 - Beet-pulp, bagasse and other waste of sugar manufacture:
.2010  - - For feed purpose
 - Brewing or distilling dregs and waste:
.3010  - - For feed purpose
ex 23.04 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of soya-bean oil.
.0010  - For feed purpose
ex 23.05 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of ground-nut oil.
.0010  - For feed purpose
ex 23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of vegetable fats or oils, other than those of headingNo. 23.04 or 23.05.
 - Of cotton seeds:
.1010  - - For feed purpose
 - Of linseed:
.2010  - - For feed purpose
 - Of sunflower seeds:
.3010  - - For feed purposeWT/COMTD/N/6/Add.2
Página 130
Heading No. Description of Products
 - Of rape or colza seeds:
.4010  - - For feed purpose
 - Of coconut or copra:
.5010  - - For feed purpose
 - Of palm nuts or kernels:
.6010  - - For feed purpose
 - Of maize (corn) germ:
.7010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 23.07 Wine lees; argol.
.0010  - For feed purpose
23.08 Vegetable materials and vegetable waste, vegetable residues and by-products,
whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere
specified or included.
ex 23.09 Preparations of a kind used in animal feeding
 - Other:
 - - Containing meat or meat offal of land animals, in airtight containers:
.9020  - - - For other animals
 - - Other:
 - - - Fish fodder:
.9040  - - - - For other fish
 - - - Birds food:
.9060  - - - - For other birds
 - - - Other:
.9090  - - - - For other animals
ex 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
derivatives.
- Other polyhydric alcohols:
.4500 - - Glycerol
ex 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty
alcohols.
 - Industrial monocarboxylic fatty acids; acid oils from refining:
 - - Stearic acids:
.1110  - - - For feed purpose
 - - Oleic acid:
.1210  - - - For feed purpose
 - - Tally oil fatty acids:
.1310  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Industrial fatty alcohols:
.7010  - - For feed purposeWT/COMTD/N/6/Add.2
Página 131
LIST 6
Products Qualifying for 50 per cent Reduction of the Normally Applicable Customs Duty
when Originating in an  "Ordinary" GSP-Country
Heading No. Description of Products
ex 15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil, whether or not degummed:
.1090  - - Other
 - Other:
.9090  - - Other
ex 15.12 Sunflower-seed, safflower or cotton-seed  oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Sunflower-seed or safflower oil and fractions thereof:
 - - Other:
.1990  - - - Other
 - Cotton-seed oil and its fractions:
 - - Other:
 - - - Other:
.2920  - - - - Solid fractions
.2999  - - - - Other
ex 15.14 Rape, colza or mustard oil and fracti ons thereof, whether or not refined, but not
chemically modified.
 - Other:
.9090  - - Other
ex 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether
or not refined but not chemically modified.
 - Linseed oil and its fractions:
 - - Other:
.1990  - - - Other
 - Maize (corn) oil and its fractions:
 - - Other:
.2990  - - - Other
 - Sesame oil and its fractions:
 - - Other:
.5099  - - - Other
ex 15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of
fractions of different fats or oils  of this Chapter, ot her than edible fats  or oils or their
fractions of heading No. 15.16.
 - Margarine, excluding liquid margarine:
 - - Other:
 - - - Animal:
.1021  - - - - Containing more than 10% but not more than 15% by weight of milk fats
.1029  - - - - Other
 - - - Vegetable:
.1031  - - - - Containing more than 10% but not more than 15% by weight of milk fatsWT/COMTD/N/6/Add.2
Página 132
Heading No. Description of Products
.1039  - - - - Other
 - Other:
 - - Other:
.9021  - - - Edible liquid mixture of vegetable oils
 - - - Liquid margarine:
.9032  - - - - Containing more than 10% but not more than 15% by weight of milk fats
.9039  - - - - Other
 - - - Edible liquid mixtures of animal and vegetable oils consisting essentially of vegetable
oils:
.9041  - - - - Containing more than 10% but not more than 15% by weight of milk fats
.9049  - - - - Other
 - - - Other:
.9091  - - - - Containing more than 10% but not more than 15% by weight of milk fats
.9098  - - - - Other
ex 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise
chemically modified, excluding those of heading No. 15.16; inedible mixtures orpreparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not else where specified or included.
 - Other:
.0099  - - OtherWT/COMTD/N/6/Add.2
Página 133
LIST 7
List of Exceptions
Note: 1. Industrial products classified within chapters 25-97 of the HS-system originating in an
"ordinary" GSP-Country, are duty-free on importation into Norway, with the
exception of products covered by the following "exception-list"
2. Products within heading Nos. ex 29.05 and ex 35.02 covered by List 2 or List 5
respectively, are considered to be agricultural products
List of Industrial Products Excluded from GSP Pr eferential Tariff Treatment on Importation into
Norway when Originating in  an "Ordinary" GSP-Country
(the Products are Duty-Free when Originat ing in a "Least-Developed" GSP-Country )
Heading no. Description of Products
ex 52.08 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more
than 200 g/m2
- Bleached:
.2900 - - Other fabrics
- Of yarns of different colours:
.4100 - - Plain weave, weighing not more than 100 g/m2
.4200 - - Plain weave, weighing more than 100 g/ m2
.4300 - - 3- thread or 4- thread twill, including cross twill
.4900 - - Other fabrics
ex 56.08 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets,
of textile materials
-       Of man-made textile materials:
- -     Made up fishing nets:
- - -   Other made up fishing nets:
.1102 - - - - Of monofilament of polyamide
.1103 - - - - Of multifilament of polyamide
.1104 - - - - Of polyethylene
.1109 - - - - Other
- -     Other:
.1901 - - -   Netting of monofilament of polyamide
.1902 - - -   Netting of multifilament of polyamide
.1903 - - -   Netting of polyethylene
.1904 - - -   Other netting
.1909 - - -   Other
-        Other:
.9010 - -     Made up fishing nets
.9090 - -     Other
61.07 Men’s or boys’ underpants, briefs, nightshirts,  pyjamas, bathrobes, dressing gowns and
similar articles, knitted or crochetedWT/COMTD/N/6/Add.2
Página 134
Heading no. Description of Products
ex 61.08 Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés,
bathrobes, dressing gowns and sim ilar articles, knitted or crocheted
- Briefs and panties:
.2100 - - Of cotton
.2200 - - Of man-made fibres
.2900 - - Of other textile materials
- Nightdresses and pyjamas:
.3100 - - Of cotton
.3200 - - Of man-made fibres
.3900 - - Of other textile materials
-O t h e r :
.9100 - - Of cotton
.9200 - - Of man-made fibres
.9900 - - Of other textile materials
61.09 T-shirts, singlets and other vests, knitted or crocheted
61.10 Jerseys, pullovers, cardigans, waist-coats  and similar articles, knitted or crocheted
61.11 Babies’ garments and clothing accessories, knitted or crocheted
62.01 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-
cheaters, wind-jackets and si milar articles, other than those of heading No. 62.03
62.02 Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets),
wind-cheaters, wind-jack ets and similar articles, other than those of heading No. 62.04
ex 62.03 Men’s or boys’ suits, ensembles, jack ets, blazers, trousers, bib and bra ce overalls,
breeches and shorts (o ther than swimwear)
-S u i t s :
.1100 - - Of wool or fine animal hair
.1200 - - Of synthetic fibres
.1900 - - Of other textile materials
-E n s e m b l e s :
.2100 - - Of wool or fine animal hair
.2200 - - Of cotton
.2300 - - Of synthetic fibres
.2900 - - Of other textile materials
- Jackets and blazers:
.3100 - - Of wool or fine animal hair
.3200 - - Of cotton
.3300 - - Of synthetic fibres
.3900 - - Of other textile materials
- Trousers, bib and brace overalls, breeches and shorts:
- - Of wool or fine animal hair:
.4109 - - - Other
- - Of cotton:
.4209 - - - OtherWT/COMTD/N/6/Add.2
Página 135
Heading no. Description of Products
- - Of synthetic fibres:
.4309 - - - Other
- - Of other textile materials:
.4909 - - - Other
62.05 Men’s or boys’ shirts
63.01 Blankets and travelling rugs
ex 63.02 Bed linen, table linen, toilet linen and kitchen linen
.1000 - Bed linen, knitted or crocheted
- Other bed linen, printed:
.2100 - - Of cotton
- - Of man-made fibres:
.2210 - - - Of nonwovens
.2290 - - - Other
.2900 - - Of other textile materials
- Other bed linen:
.3100 - - Of cotton
- - Of man-made fibres:
.3210 - - - Of nonwovens
.3290 - - - Other
.3900 - - Of other textile materials
.4000 - Table linen, knitted or crocheted
- Other table linen:
.5100 - - Of cotton
.5200 - - Of flax
- - Of man-made fibres:
.5310 - - - Of nonwovens
.5390 - - - Other
.5900 - - Of other textile materials
-O t h e r :
.9100 - - Of cotton
.9200 - - Of flax
- - Of man-made fibres:
.9310 - - - Of nonwovens
.9390 - - - Other
.9900  - - Of other textile materials
64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of
leather
64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of
textile materials
__________