ORGANIZACIÓN MUNDIAL  
DEL COMERCIO   
WT/COMTD/N/17 
10 de octubre de 2003 
 
 (03-5355) 
Comité de Comercio y Desarrollo Original:   inglés 
  
 
SISTEMA GENERALIZADO DE PREFERENCIAS 
Notificación de Islandia
1 
 Se ha recibido de la Misión Permanente de Is landia la siguiente comunicación, de fecha 4 de 
agosto de 2003. 
 Con referencia a la petición hecha por el ante rior Director General de la OMC de que los 
Miembros de la Organización adopten iniciativas de acceso a los mercados en favor de los países 
menos adelantados (PMA), y en relación con una carta  del Representante Perman ente de Islandia, de 
fecha 2 de mayo de 2001, la Misión Permanente de Islandia ha presentado la siguiente información 
relativa al acceso a los mercados en régimen de  franquicia arancelaria y no contingentado a las 
importaciones originarias de los países menos adelantados (PMA). 
 El Ministerio de Hacienda de Islandia public ó el Reglamento Nº 119/2002 (adjunto) el 29 de 
enero de 2002, por el que se aplicaba una ley aproba da por el Parlamento de Islandia el 15 de mayo 
de 2001, que concedía unilateralmente acceso a los mercados en régimen de franquicia arancelaria y 
no contingentado a las importaciones de prácticam ente todos los productos originarios de PMA. 
 Esta modificación se hizo de acuerdo con una declaración hecha por Islandia en el Consejo 
General en mayo de 2000, y refleja los principios  del Sistema Generalizado de Preferencias (SGP).  
El Gobierno de Islandia ha adoptado esta iniciativa c on el fin de apoyar los esfuerzos internacionales 
por mejorar las oportunidades de acceso a los mer cados de los PMA.  Los importantes obstáculos a 
determinadas importaciones de los PMA son uno de los impedimentos críticos para el desarrollo 
económico y el alivio de la pobreza en los países más pobres del mundo.  El tratamiento abarca todos 
los productos importantes para los PMA en los mercados de Islandia. 
_______________ 
 
                                                      
1 A partir de la página 30, disponible en inglés solamente. WT/COMTD/N/17 
Página 2  
 
REGLAMENTO  
sobre un Sistema Generalizado de Preferencias – Preferencias arancelarias  
en relación con la importación de productos originarios de  
los países en desarrollo más pobres del mundo  
Preferencias arancelarias para los países más pobres del mundo 
Artículo 1 
 Los aranceles sobre los productos originario s de los países en desarrollo más pobres del 
mundo (países SGP) quedarán abolidos  de conformidad con la suspensión de aranceles sobre los 
productos originarios del Espacio Económico Europeo. 
 Se otorgan preferencias arancelarias a los países enumerados en el anexo V de la Ley de 
Aduanas Nº 55/1987, modificada.  Los países son:  Afganistán, Angola, Bangladesh, Benin, Bhután, 
Birmania, Burkina Faso, Burundi, Cabo Verde, Ca mboya, Chad, Comoras, Congo, Djibouti, Eritrea, 
Etiopía, Gambia, Guinea, Guinea- Bissau, Guinea Ecuatorial, Haití, Islas Salomón, Kiribati, Laos, 
Lesotho, Liberia, Madagascar, Malawi, Maldivas,  Malí, Mauricio, Mozambique, Nepal, Níger, 
República Centroafricana, Rwanda, Samoa, Santo To mé y Príncipe, Sierra Leona, Somalia, Sudán, 
Tanzanía, Togo, Tuvalu, Uga nda, Vanuatu, Yemen y Zambia. 
Productos abarcados 
Artículo 2 
 Las preferencias arancelarias conformes con el presente Reglamento se aplicarán a los 
siguientes productos del Arancel Aduanero (véase el  anexo 1 de la Ley de Aduanas Nº 55/1987, 
modificada), siempre que se hayan cump lido las demás condiciones del Reglamento: 
1. Los productos abarcados en los capítulos 25 a 97 del Arancel Aduanero, a excepción de los 
productos enumerados en el anexo 1 al presente Reglamento. 
2. Los productos agrícolas elaborados, siempr e que queden comprendidos en las partidas 
enumeradas en el anexo 2 al presente Reglamento. 
3. Los pescados y otros productos marinos, si empre que queden comprendidos en las partidas 
enumeradas en el anexo 3 al presente Reglamento. 
Normas de origen 
Artículo 3 
 Las preferencias arancelarias conformes con el  presente Reglamento estarán sujetas a la 
condición de que los productos sean originarios de un país del SGP, en el sentido de las normas de 
origen que figuran en el anexo 4 al presente Re glamento.  Para que se otorguen preferencias 
arancelarias en el punto de importación en Islandia a un producto originario de un país del SGP 
habrán de cumplirse también otras condiciones especi ficadas en las normas de origen, por ejemplo en 
relación con el transporte de los productos y la prueba de origen.  WT/COMTD/N/17 
 Página 3 
 
 
Entrada en vigor, etc. 
Artículo 4 
 El presente Reglamento, adoptado en refere ncia al párrafo 2 del artículo 6 (véase el 
apartado 1 del párrafo 1 del artícul o 6 de la Ley de Aduanas Nº 55/1987, modificada) entrará en vigor 
inmediatamente. 
Ministerio de Hacienda, 29 de enero de 2002 WT/COMTD/N/17 
Página 4  
 
 
ANEXO 1 
Productos industriales 
 El presente Reglamento, de conformidad con el  párrafo 1 del artículo 2, no se aplicará a los 
siguientes productos, comprendidos en lo s capítulos 25 a 97 del Arancel Aduanero: 
Código del SA Designación de los productos 
3502 Albúminas, albuminatos y demás derivados de las albúminas: 
 - Ovoalbúmina: 
ex 11 - - Seca, excepto la impropia o que ha de volverse impropia para el consumo humano 
ex 19 - - Las demás ovoalbúminas, excepto las impropias  o que han de volverse impropias para el consumo 
humano 
ex 20 - Lactoalbúmina, incluidos los concentrados de dos  o más proteínas del lactosuero, excepto la impropia o que 
ha de volverse impropia para el consumo humano 
3823 Ácidos grasos monocarboxílicos industriales;  aceites ácidos del refinado;  alcoholes grasos industriales: 
 - Ácidos grasos monocarboxílicos industriales;  aceites ácidos del refinado: 
ex 11 - - Ácido esteárico para alimentación animal 
ex 12 - - Ácido oleico para alimentación animal 
ex 13 - - Ácidos grasos del "tall oil" para alimentación animal 
19 - - Los demás: 
ex 19 - - - Ácidos grasos destilados para alimentación an imal;  fluidos destilados de ácidos grasos para alimentación 
animal 
ex 70 - Alcoholes grasos industriales para alimentación animal 
 
  WT/COMTD/N/17 
 Página 5 
 
 
ANEXO 2 
Productos agrícolas 
 Los productos agrícolas elaborados comprendidos  en las partidas enumeradas en el cuadro 1 
quedarán abarcados por el Reglamento, de c onformidad con el párrafo 2 del artículo 2. 
 No se aplicarán derechos a los productos mencionados supra , salvo disposición en contrario 
en el anexo al cuadro 1. WT/COMTD/N/17 
Página 6  
 
CUADRO 1 
 
Código del SA Designación de los productos 
0403 Suero de mantequilla (de manteca), leche y nata (crema) cuajadas, yogur, kéfir y demás leches y natas 
(cremas), fermentadas o acidificadas, incluso concentr ados, con adición de azúcar u otro edulcorante, 
aromatizados o con frutas u otros frutos o cacao: 
10 - Yogur: 
ex 10 - - Aromatizado o con frutas u otros frutos o cacao 
90 - Los demás: 
ex 90 - - Aromatizados o con frutas u otros frutos o cacao 
0501 Cabello en bruto, incluso lavado o desgrasado;  desperdicios de cabello 
0502 Cerdas de cerdo o de jabalí;  pelo de tejón y demás pelos para cepillería;  desperdicios de dichas cerdas o 
pelos 
0503 Crin y sus desperdicios, inclus o en capas con soporte o sin él 
0505 Pieles y demás partes de ave, co n sus plumas o plumón, plumas y partes  de plumas (incluso recortadas) y 
plumón, en bruto o simplemente limpiados, desinfectados  o preparados para su conservación;  polvo y 
desperdicios de plumas o de partes de plumas 
0507 Marfil, concha (caparazón) de tortuga, ballenas de ma míferos marinos (incluidas las barbas), cuernos, astas, 
cascos, pezuñas, uñas, garras y picos, en bruto o simplemente preparados, pero sin cortar en forma 
determinada;  polvo y desperdicios de estas materias 
0508 Coral y materias similares, en bruto o simplemente preparados, pero sin otro trabajo;  valvas y caparazones de 
moluscos, crustáceos o equinodermos, y jibiones, en bruto o simplemente prep arados, pero sin cortar en forma 
determinada, incluso en polvo y desperdicios 
0509 Esponjas naturales de origen animal 
0510 Ámbar gris, castóreo, algalia y almizcle;  cantáridas;  bilis, incluso desecada;  glándulas y demás sustancias de 
origen animal utilizadas para la preparación de produ ctos farmacéuticos, frescas, refrigeradas, congeladas o 
conservadas provisionalmente de otra forma 
0710 Hortalizas (incluso "silvestres"), aunque es tén cocidas en agua o vapor, congeladas:   
40 - Maíz dulce ( Zea mays  var. saccharata ) 
0711 Hortalizas (incluso "silvestres") conservadas provisi onalmente (por ejemplo:  con gas sulfuroso o con agua 
salada, sulfurosa o adicionada de otras sustancias para  asegurar dicha conservación), pero todavía impropias 
para consumo inmediato: 
90 - Las demás hortalizas;  mezclas de hortalizas 
ex 90 - - Maíz dulce ( Zea mays  var. saccharata ) 
1302 Jugos y extractos vegetales;  materias pécticas, pectinatos y pectatos;  agar-agar y demás mucílagos y 
espesativos derivados de los vegetales, incluso modificados: 
 - Jugos y extractos vegetales:   
14 - - De piretro (pelitre) o de raíces que contengan rotenona 
19 - - Los demás: 
ex 19 - - - Mezclas de extractos vegetales, para la producción de bebidas o preparados alimenticios 
ex 19 - - - Los demás, para usos medicinales, excepto  mezclas de extractos vegetales para la producción de 
bebidas, alimentos u oleorresinas de vainilla 
20 - Materias pécticas, pectinatos y pectatos: 
ex 20 - - Que contengan un 5 % o más en peso de azúcar añadido 
1401 Materias vegetales de las especies utilizadas principa lmente en cestería o espartería (por ejemplo:  bambú, 
roten [ratán], caña, junco, mimbre, rafia, paja de cereales limpiada, blanqueada o teñida, corteza de tilo) 
1402 Materias vegetales de las especies utilizadas princi palmente para relleno (por ejemplo:  "kapok" [miraguano 
de bombacáceas], crin vegetal, crin marina), incl uso en capas aun con soporte de otras materias 
1403 Materias vegetales de las especies utilizadas princi palmente en la fabricación de escobas, cepillos o brochas 
(por ejemplo:  sorgo, piasav a, grama, ixtle [tampico]), incluso en torcidas o en haces 
1404 Productos vegetales no expresados ni comprendidos en otra parte: 
10 - Materias primas vegetales de las especies utilizadas principalmente para teñir o curtir 
90 - Los demás  WT/COMTD/N/17 
 Página 7 
 
 
Código del SA Designación de los productos 
1517 Margarina;  mezclas o preparaciones alimenticias de grasas o aceites, animales o vegetales, o de fracciones de 
diferentes grasas o aceites, de este capítulo, excepto las grasas y aceites alimenticios y sus fracciones, de la 
partida 15.16:   
10 - Margarina, excepto la margarina líquida: 
ex 10 - - Con un contenido de grasa en peso s uperior o igual al 10 % pero inferior al 15 % 
90 - Las demás 
ex 90 - - Con un contenido de grasa en peso s uperior o igual al 10 % pero inferior al 15 % 
ex 90 - - Mezclas comestibles para su uso como preparaciones para desprender de moldes 
1520 Glicerol en bruto;  ag uas y lejías glicerinosas: 
ex 00 - Para alimentación animal1 
1522 Degrás;  residuos procedentes del tratamient o de grasas o ceras, animales o vegetales: 
ex 00 - Degrás, para alimentación animal1 
1702 Los demás azúcares, incluidas la lactosa, maltosa, gl ucosa y fructosa (levulosa) químicamente puras, en estado 
sólido;  jarabe de azúcar sin adición de aromatizante ni  colorante;  sucedáneos de la miel, incluso mezclados 
con miel natural;  azúcar y melaza caramelizados: 
50 - Fructosa químicamente pura 
90 - Los demás, incluido el azúcar invertido: 
ex 90 - - Maltosa químicamente pura 
1704 Artículos de confitería sin cacao  (incluido el chocolate blanco) 
1806 Chocolate y demás preparaciones alimenticias que contengan cacao 
1901 Extracto de malta;  preparaciones alimenticias de harina, grañones, sémola, almidón, fécula o extracto de 
malta, que no contengan cacao o con un contenido de cacao inferior al 40 % en peso calculado sobre una base 
totalmente desgrasada, no expresadas ni comprendidas en  otra parte;  preparaciones alimenticias de productos 
de las partidas 04.01 a 04.04 que no contengan cacao o con un contenido de cacao inferior al 5 % en peso 
calculado sobre una base totalmente desgrasada, no expresadas ni comprendidas en otra parte  
1902 Pastas alimenticias, incluso cocidas o rellenas (de carne  u otras sustancias) o preparadas de otra forma, tales 
como espaguetis, fideos, macarrones, tallarines, lasa ñas, ñoquis, ravioles, cane lones;  cuscús, incluso 
preparado: 
 - Pastas alimenticias sin cocer, rellena r ni preparar de otra forma:   
11 - - Que contengan huevo  
19 - - Las demás 
20 - Pastas alimenticias rellenas, incluso cocidas o preparadas de otra forma: 
ex 20 - - Excepto los productos que contengan más del 20 % en peso de salchichas, carne, despojos o sangre o 
mezclas de estos productos 
30 - Las demás pastas alimenticias 
40 - Cuscús 
1903 Tapioca y sus sucedáneos preparados con fécula, en  copos, grumos, granos perlados, cerniduras o formas 
similares 
1904 Productos a base de cereales obtenidos por inflado o to stado (por ejemplo:  hoju elas o copos de maíz);  
cereales (excepto el maíz) en grano o en forma de copo s u otro grano trabajado (excepto la harina, grañones y 
sémola), precocidos o preparados de otro modo, no expresados ni comprendidos en otra parte 
1905 Productos de panadería, pastelería o galletería, inclus o con adición de cacao;  hostias, sellos vacíos de los tipos 
utilizados para medicamentos, obleas para sellar, pastas secas de harina, almidón o fécula, en hojas, y 
productos similares 
2001 Hortalizas (incluso "silvestres"), frutas u otros fruto s y demás partes comestibles de plantas, preparados o 
conservados en vinagre o en ácido acético:   
90 - Los demás: 
ex 90 - - Maíz dulce ( Zea mays  var. saccharata );  palmitos;  ñames;  batatas y demás partes comestibles de 
plantas, con un contenido de almidón de peso superior o igual al 5 % WT/COMTD/N/17 
Página 8  
 
Código del SA Designación de los productos 
2004 Las demás hortalizas (incluso "silvestres") preparadas o conservadas (excepto en vinagre o en ácido acético), 
congeladas, excepto los productos de la partida 20.06: 
10 - Patatas (papas): 
ex 10 - - Harina, sémola o copos 
90 - Las demás hortalizas y las mezclas de hortalizas: 
ex 90 - - Maíz dulce ( Zea mays var. saccharata ) 
2005 Las demás hortalizas (incluso "silvestres") preparadas o conservadas (excepto en vinagre o en ácido acético), 
sin congelar, excepto los productos de la partida 20.06:   
20 - Patatas (papas): 
ex 20 - - Harina, sémola o copos 
80 - Maíz dulce ( Zea mays var. saccharata ) 
2006 Hortalizas (incluso "silvestres"), frutas u otros fruto s o sus cortezas y demás partes de plantas, confitados con 
azúcar (almibarados, glaseados o escarchados): 
ex 2006 - Maíz dulce ( Zea mays var. saccharata ) 
2007 Confituras, jaleas y mermeladas, purés y pastas de frutas u otros frutos, obtenidos por cocción, incluso con 
adición de azúcar u otro edulcorante  
2008 Frutas u otros frutos y demás partes comestibles de pl antas, preparados o conserva dos de otro modo, incluso 
con adición de azúcar u otro edulcorante o alcohol , no expresados ni comprendidos en otra parte: 
 - Frutos de cáscara, cacahuates (cacahuetes, maníes) y demás semillas, incluso mezclados entre sí: 
11 - - Cacahuates (cacahuetes, maníes): 
ex 11 - - - Manteca de cacahuete 
ex 11 - - - Cacahuates (cacahuetes, maníes), tostados 
 - Los demás, incluidas las mezclas, excepto las mezclas de la subpartida 2008.19: 
ex 91 - - Palmitos para alimentación animal1 
99 - - Los demás: 
ex 99 - - - Maíz, excepto el maíz dulce ( Zea mays var. saccharata ) 
2101 Extractos, esencias y concentrados de café, té o yerb a mate y preparaciones a base de estos productos o a base 
de café, té o yerba mate;  achicoria tostada y demás su cedáneos del café tostados y sus extractos, esencias y 
concentrados:   
 - Extractos, esencias y concentrados de café y pr eparaciones a base de estos extractos, esencias o 
concentrados o a base de café: 
12 - - Preparaciones a base de extractos, esen cias o concentrados o a base de café: 
ex 12 - - - Con un contenido de grasa de la leche en peso s uperior o igual al 1,5 %, de proteína de leche superior o 
igual al 2,5 %, de azúcar superior o igual al 5 % o de almidón superior o igual al 5 % 
20 - Extractos, esencias y concentrados de té o de yerba mate y preparaciones a base de estos extractos, esencias 
o concentrados o a base de té o de yerba mate 
ex 20 - - Con un contenido de grasa de la leche en peso s uperior o igual al 1,5 %, de proteína de leche superior o 
igual al 2,5 %, de azúcar superior o igual al 5 % o de almidón superior o igual al 5 % 
30 - Achicoria tostada y demás sucedáneos del café to stados y sus extractos, esencias y concentrados: 
ex 30 - - Los demás sucedáneos del café tostados, excepto la achicoria tostada, extractos, esencias y concentrados 
de los demás sucedáneos del café tostados, excepto la achicoria tostada 
2102 Levaduras (vivas o muertas);  los demás microorganism os monocelulares muertos (excepto las vacunas de la 
partida  02);  polvos de levantar preparados  
2103 Preparaciones para salsas y salsas preparadas;  cond imentos y sazonadores, compuestos;  harina de mostaza y 
mostaza preparada:   
20 - "Ketchup" y demás salsas de tomate 
30 - Harina de mostaza y mostaza preparada: 
ex 30 - - Mostaza preparada con un contenido de azúcar añadido superior o igual al 5 % en peso 
90 - Los demás: 
ex 90 - - Excepto la salsa picante de mango, líquida  WT/COMTD/N/17 
 Página 9 
 
 
Código del SA Designación de los productos 
2104 Preparaciones para sopas, potajes o caldos;  sopas, potajes o caldos, preparados;  preparaciones alimenticias 
compuestas homogeneizadas  
2106 Preparaciones alimenticias no expresadas ni comprendidas en otra parte3: 
ex 2106 - Excepto los jarabes de azúcar aromatizados o coloreados o los preparados con base de grasa y agua, con un 
contenido de mantequilla u otras grasas de  la leche superior al 15 % en peso  
2202 Agua, incluidas el agua mineral y la gaseada, con adic ión de azúcar u otro edulco rante o aromatizada, y demás 
bebidas no alcohólicas, excepto los jugos de frutas u otros frutos o de hortalizas de la partida 20.09 
2203 Cerveza de malta 
2205 Vermut y demás vinos de uvas frescas prepar ados con plantas o sustancias aromáticas  
2207 Alcohol etílico sin desnaturalizar con grado alcohólic o volumétrico superior o igual al 80 % vol;  alcohol 
etílico y aguardiente desnaturaliza dos, de cualquier graduación:   
20 - Alcohol etílico y aguardiente desnaturalizados, de cualquier graduación 
2208 Alcohol etílico sin desnaturalizar con grado alcohólico volumétrico inferior al 80 % vol;  aguardientes, licores 
y demás bebidas espirituosas:   
40 - Ron y demás aguardientes de caña: 
50 - "Gin" y ginebra: 
60 - Vodka 
70 - Licores: 
ex 70 - - Con un contenido de azúcar añadido superior al 5 % en peso 
90 - Los demás: 
ex 90 - - Aqua vitae (brennivín) 
2209 Vinagre y sucedáneos del vinagre obtenidos a partir del ácido acético 
2402 Cigarros (puros) (incluso despuntados), cigarrigos (purito s) y cigarrillos, de tabaco o de sucedáneos del tabaco 
2403 Los demás tabacos y sucedáneos del tabaco, elaborados;  tabaco "homogeneizado" o "reconstituido";  
extractos y jugos de tabaco 
2905 Alcoholes acíclicos y sus derivados hal ogenados, sulfonados, nitrados o nitrosados: 
 - Los demás polialcoholes: 
43 - - Manitol 
44 - - D-glucitol (sorbitol) 
3302 Mezclas de sustancias odoríferas y mezclas (incluidas las disoluciones alc ohólicas) a base de una o varias de 
estas sustancias, de los tipos utilizados como materias  básicas para la industria;  las demás preparaciones a 
base de sustancias odoríferas, de los tipos u tilizados para la elaboración de bebidas:   
10 - De los tipos utilizados en las i ndustrias alimentarias o de bebidas 
3501 Caseína, caseinatos y demás derivados de la caseína;  colas de caseína 
3505 Dextrina y demás almidones y féculas modificados ( por ejemplo:  almidones y féculas pregelatinizados o 
esterificados);  colas a base de almidón, fécula, dextrina o demás almidones o féculas modificados  
3809 Aprestos y productos de acabado, aceleradores de tintura o de fijación de materias colorantes y demás 
productos y preparaciones (por ejemplo:  aprestos y mordie ntes), de los tipos utilizados en la industria textil, 
del papel, del cuero o industrias similares, no expresados ni comprendidos en otra parte: 
10 - A base de materias amiláceas 
3824 Preparaciones aglutinantes para moldes o núcleos de  fundición;  productos químicos y preparaciones de la 
industria química o de las industrias conexas (incluidas las mezclas de productos naturales), no expresados ni 
comprendidos en otra parte:   
60 - Sorbitol, excepto el de la subpartida 2905.44 
 
 WT/COMTD/N/17 
Página 10  
 
ANEXO AL CUADRO 1 
 
 No se aplicarán los derechos aduaneros a los pr oductos agrícolas elaborados designados en el 
cuadro 1, salvo a los siguientes productos, a los que se impondrán los derechos aduaneros (ISK/kg) 
que se especifican a continuación: 
 
Número del 
Arancel 
Aduanero de 
Islandia Designación de los productos Derecho 
(ISK/kg) 
0403 Suero de mantequilla (de manteca), leche y nata (crema) cuajadas, yogur, kéfir y 
demás leches y natas (cremas), fermentadas o acidificadas, incluso concentrados, con 
adición de azúcar u otro edulcorante, aromatizados o con frutas u otros frutos o 
cacao:    
0403.1011 - Yogur con cacao  53 
0403.1012 - Yogur con frutas u otros frutos 53 
0403.1013 - Yogur aromatizado, n.e.p.  53 
0403.1021 - Yogur para beber, con cacao 51 
0403.1022 - Yogur para beber, con frutas u otros frutos 51 
ex 0403.1029 - Yogur para beber, aromatizado, n.e.p.  51 
0403.9011 - Los demás, con cacao 45 
0403.9012 - Los demás, con frutas u otros frutos 45 
0403.9013 - Los demás, aromatizados, n.e.p.  45 
0403.9021 - Las demás bebidas, con cacao 45 
0403.9022 - Las demás bebidas, con frutas u otros frutos 45 
ex 0403.9029 - Las demás bebidas, aromatizadas, n.e.p.  45 
1517 Margarina;  mezclas o preparaciones alimenticias de grasas o aceites, animales o 
vegetales, o de fracciones de diferentes grasas o aceites, de este capítulo, excepto las 
grasas y aceites alimenticios y sus fracciones, de la partida 15.16:    
1517.1001 - Margarina, excepto la margarina líquida, con un contenido de materias grasas de la 
leche superior al 10 % pero inferior o igual al 15 % en peso 88 
1517.9002 - Las demás, con un contenido de materi as grasas de la leche superior al 10 % pero 
inferior o igual al 15 % en peso 88 
1806 Chocolate y demás preparaciones alimenticias que contengan cacao:    
 - Las demás preparaciones, bien en bloques o barras con peso superior a 2 kg, bien 
en forma líquida o pastosa, o en polvo, gr ánulos o formas similares, en recipientes 
o envases inmediatos con un contenido superior a 2 kg:    
1806.2003 - - Cacao en polvo, con exclusión de los productos de la partida 19.01, con una 
proporción igual o superior al 30% en peso  de leche en polvo fresca y/o leche en 
polvo desnatada, con o sin azucarar ni edul corar de otro modo, pero sin mezclar 
con otras sustancias 109 
1806.2004 - - Cacao en polvo, con exclusión de los productos de la partida 19.01, con una 
proporción inferior al 30% en peso de leche en polvo fresca y/o de leche en 
polvo desnatada, con o sin azucarar ni edul corar de otro modo, pero sin mezclar 
con otras sustancias 39 
1806.2005 - - Las demás preparaciones, con exclusión de los productos de la partida 19.01, 
con una proporción del 30% o superior en  peso de leche en polvo fresca y/o 
leche en polvo desnatada 109 
1806.2006 - - Las demás preparaciones, con exclusión de los productos de la partida 19.01, 
con una proporción inferior al 30% en pe so de leche en polvo fresca y/o leche en 
polvo desnatada 39 
 - Los demás, en bloques, tabletas o barras:    
1806.3101 - - Chocolate relleno en tabletas o barras  51 
1806.3109 - - Los demás chocolates rellenos en tabletas o barras 51 
1806.3202 - - Chocolate sin rellenar que contiene pasta de cacao, azúcar, manteca de cacao y 
leche en polvo, en tabletas o barras 47  WT/COMTD/N/17 
 Página 11 
 
 
Número del 
Arancel 
Aduanero de 
Islandia Designación de los productos Derecho 
(ISK/kg) 
1806.3203 - - Sucedáneos del chocolate sin rellenar, en tabletas o barras  39 
1806.3209 - - Los demás, sin rellenar, en tabletas o barras  21 
 - Los demás:  
 - - Sustancias para la fabricación de bebidas:  
1806.9011 - - - Sustancias preparadas para bebidas, con base de los productos de las partidas 
04.01 a 04.04, con un contenido de cacao en polvo superior o igual al 5% en 
peso calculado sobre una base totalmente desgrasada, n.e.p. , con azúcar u otro edulcorante, además de otro s ingredientes menores y materias 
aromatizantes  22 
 - - Los demás, excepto las sustancias para la fabricación de bebidas:  
1806.9022 - - - Preparados para alimentos infantiles y fines dietéticos 18 
1806.9023 - - - Huevos de pascua  48 
1806.9024 - - - Jarabes para helados  39 
1806.9025 - - - Copetes, por ejemplo uvas pasa s, frutos secos, cereal inflado, regaliz, 
caramelos y gelatinas 53 
1806.9026 - - - Cremas de chocolate (konfekt)  48 
1806.9028 - - - Cacao en polvo, con exclusión de los productos de la partida 19.01, con una 
proporción igual o superior al 30% en pe so de leche en polvo fresca y/o leche 
en polvo desnatada, con o sin azucarar  o edulcorar de otro modo, pero sin 
mezclar con otras sustancias 118 
1806.9029 - - - Cacao en polvo, con exclusión de los productos de la partida 19.01, con una 
proporción inferior al 30% en peso de  leche en polvo fresca y/o leche en 
polvo desnatada, con o sin azucarar o edulcorar de otro modo, pero sin 
mezclar con otras sustancias 43 
1806.9039 - - - Los demás 47 
1901 Extracto de malta;  preparaciones alimenticias de harina, grañones, sémola, almidón, 
fécula o extracto de malta, que no contengan cacao o con un contenido de cacao inferior al 40% en peso calculado sobre una base totalmente desgrasada, no 
expresadas ni comprendidas en otra parte;   preparaciones alimenticias de productos 
de las partidas 04.01 a 04.04 que no contengan cacao o con un contenido de cacao inferior al 5% en peso calculado sobre una  base totalmente desgrasada, no expresadas 
ni comprendidas en otra parte:    
 - Mezclas y pastas para la preparación de productos de panadería, pastelería o 
galletería, de la partida 19.05, con un contenido total de leche fresca en polvo, leche desnatada en polvo, huevos, materias grasas de la leche (por ejemplo, mantequilla), 
queso o carne superior o igual al 3%:  
1901.2012 - - Para la preparación de pan de especias y similares, de la partida 1905.2000  25 
1901.2013 - -  Para la preparación de galletas dulces de las partidas 1905.3011 y 1905.3029 17 
1901.2014 - - Para la preparación de bastoncillos de especias de la partida 1905.3021  29 
1901.2015 - - Para la preparación de "gaufres", barquillos y obleas de la partida 1905.3030  10 
1901.2016 - - Para la preparación de pan tostado y productos similares tostados de la 
partida 1905.4000  15 
1901.2017 - - Para la preparación de pan de la partida 1905.9011, con relleno de mantequilla y 
otros productos lácteos 39 
1901.2018 - - Para la preparación del pan de la partida 1905.9019 5 
1901.2019 - - Para la preparación de galletas de la partida 1905.9020 5 
1901.2022 - - Para la preparación de "cakes" y pastas de la partida 1905.9040 33 
1901.2023 - -  Mezclas y pastas, que contengan ca rne, para la preparación de pasteles, incluso 
pizzas, de la partida 1905.9051 97 
1901.2024 - - Mezclas y pastas, que no conte ngan carne, para la preparación de pizzas y 
similares, de la partida 1905.9059 53 
1901.2029 - - Para la preparación de productos de la partida 1905.9090 43 WT/COMTD/N/17 
Página 12  
 
Número del 
Arancel 
Aduanero de 
Islandia Designación de los productos Derecho 
(ISK/kg) 
1902 Pastas alimenticias, incluso cocidas o rellenas (de carne u otras sustancias) o 
preparadas de otra forma, tales como espaguetis, fideos, macarrones, tallarines, 
lasañas, ñoquis, ravioles, canelones ;  cuscús, incluso preparado:    
1902.1100 - Pastas alimenticias sin cocer, rellenar ni preparar de otra forma:   8 
 - Pastas alimenticias rellenas, incluso co cidas o preparadas de otra forma:    
1902.2022 - - Que contengan hasta un 3% y una proporción del 20% en peso de salchichas, 
carne, despojos o sangre, o mezclas de estos productos  41 
1902.2031 - - Rellenas de queso, con una proporción superior al 3% en peso de queso  35 
1902.2041 - - Rellenas de queso y carne, con una proporción total de hasta el 3% y un 20% en 
peso de carne y queso  142 
1902.2042 - - Rellenas de carne y queso, con una proporción total de hasta el 3% y un 20% en 
peso de queso y carne 41 
 - Las demás pastas alimenticias:  
1902.3021 - - Con salchichas, carne, despojos o sangre, o mezclas de estos productos, en una 
proporción de hasta 3% y un 20% en peso  41 
1902.3031 - - Con una proporción de queso superior al 3% en peso  35 
1902.3041 - - Con carne y queso, en una proporción de hasta 3% y un 20% en peso, total  41 
1902.4021 - Con salchichas, carne, despojos o sangre o mezclas de estos productos, en una 
proporción de hasta 3% y un 20 % en peso  41 
1903 Tapioca y sus sucedáneos preparados con fécula, en copos, grumos, granos perlados, 
cerniduras o formas similares:    
1903.0001 - En envases de venta al por menor de 5 kg o menos  Libre 
1903.0009 - Excepto en envases de venta al por menor de 5 kg o menos  Libre 
1904 Productos a base de cereales obtenidos por inflado o tostado (por ejemplo:  hojuelas 
o copos de maíz);  cereales (excepto el ma íz) en grano o en forma de copos u otro 
grano trabajado (excepto la harina, grañones y sémola), precocidos o preparados de 
otro modo, no expresados ni co mprendidos en otra parte:    
 - Los demás:  
1904.9001 - - Con una proporción de carne de hasta el 3% y un 20% en peso  42 
1905 Productos de panadería, pastelería o galle tería, incluso con adición de cacao;  hostias, 
sellos vacíos de los tipos utilizados para medicamentos, obleas para sellar, pastas 
secas de harina, almidón o fécula, en hojas, y productos similares:    
1905.2000 - Pan de especias 83 
 - Galletas dulces (con adición de edulcora nte);  barquillos y obleas, incluso rellenos 
("gaufrettes", "wafers") y "waffles" ("gaufres"), revestidos o recubiertos de chocolate o de productos fundidos que contengan cacao:    
1905.3011 - - Galletas dulces 17 
1905.3019 - - Excepto las galletas dulces  16 
 - Galletas dulces (con adición de edulcora nte);  barquillos y obleas, incluso rellenos 
("gaufrettes", "wafers") y "waffles" ("gaufres"), revestidos o recubiertos de 
chocolate o de productos fundidos que contengan cacao:    
 - - Galletas dulces:  
1905.3021 - - - Bastoncillos de especias 31 
1905.3022 - - - Galletas dulces, con un contenido inferior al 20% de azúcar 23 
1905.3029 - - - Las demás galletas dulces 19 
1905.3030 - - Las demás 11 
1905.4000 - Pan tostado y productos similares tostados  16 
 - Los demás:  
 - - Pan:  
1905.9011 - - - Con un relleno consistente esencialmente de mantequilla o de otros productos 
lácteos (por ejemplo, mantequilla de ajo)  39  WT/COMTD/N/17 
 Página 13 
 
 
Número del 
Arancel 
Aduanero de 
Islandia Designación de los productos Derecho 
(ISK/kg) 
1905.9019 - - - Los demás 5 
1905.9020 - - Galletas  5 
1905.9040 - - Productos de pastelería y galletería 35 
 - - Pasteles, incluida la pizza:  
1905.9051 - - -  Que contengan carne  97 
1905.9059 - - - Los demás 53 
1905.9090 - - Los demás 45 
2103 Preparaciones para salsas y salsas preparadas;  condimentos y sazonadores, 
compuestos;  harina de mostaza y mostaza preparada:    
 - Excepto la salsa de soja (soya), el "ketchup" y demás salsas de tomate y las salsas 
de harina de mostaza y mostaza preparada:  
2103.9020 - - Mayonesa  19 
2103.9030 - - Salsas de aceite n.e.p. (por ejemplo, salsa "remoulade")  19 
2103.9051 - - Que contengan carne, en una proporción superior al 20% en peso  97 
2103.9052 - - Que contengan carne, en una proporción de hasta el 3% y un 20% en peso  52 
2104 Preparaciones para sopas, potajes o caldos ;  sopas, potajes o caldos, preparados;  
preparaciones alimenticias compuestas homogeneizadas:    
 - Sopas, potajes y caldos y preparaciones para ellos:    
2104.1001 - - Preparaciones para sopas de verduras con harina, almidón o extracto de malta  3 
2104.1002 - - Las demás sopas en polvo en envases de 5 kg o más  31 
2104.1003 - - Sopas de pescado enlatadas  27 
 - - Las demás sopas:  
2104.1011 - - - Con una proporción de carne superior al 20% en peso  78 
2104.1012 - - - Con una proporción de carne de hasta el 3% y un 20% en peso  44 
2104.1019 - - - Los demás 21 
 - - Los demás:  
2104.1021 - - - Con una proporción de carne superior al 20% en peso  78 
2104.1022 - - - Con una proporción de carne de hasta el 3% y un 20% en peso  44 
2104.1029 - - - Los demás 21 
 - Preparaciones alimenticias compuestas homogeneizadas:  
2104.2001 - - Con una proporción de carne superior al 20% en peso  97 
2104.2002 - - Con una proporción de carne de hasta el 3% y un 20% en peso  51 
2104.2003 - - Que contengan pescado, crustáceos, moluscos u otros invertebrados acuáticos  24 
2104.2009 - - Los demás 24 
2106 Preparaciones alimenticias no expresadas ni comprendidas en otra parte:    
 - Las demás:  
 - - Polvos para hacer postres:  
2106.9041 - - - En paquetes de 5 kg o menos, con leche en polvo, clara de huevo o yemas 67 
2106.9048 - - - Las demás, con leche en polvo, clara de huevo o yemas 80 
2106.9049 - - - Las demás, sin leche en polvo, clara de huevo o yemas 67 
2106.9064 - - Con una proporción de carne de hasta el 3% y un 20% en peso  41 
2202 Agua, incluidas el agua mineral y la gaseada, con adición de azúcar u otro 
edulcorante o aromatizada, y demás bebida s no alcohólicas, excepto los jugos de 
frutas u otros frutos o de hortalizas de la partida 20.09:    
 - Las demás:  
 - - De productos lácteos con otros ingred ientes, siempre que los productos lácteos 
representen el 75% o más en peso, excluidos los envases:  WT/COMTD/N/17 
Página 14  
 
Número del 
Arancel 
Aduanero de 
Islandia Designación de los productos Derecho 
(ISK/kg) 
2202.9011 - - - En envases de cartón  41 
2202.9012 - - - En envases desechables de acero  41 
2202.9013 - - - En envases desechables de aluminio  41 
2202.9014 - - - En envases desechables de vidrio, con capacidad superior a 500 ml 41 
2202.9015 - - - En envases desechables de vidrio, con capacidad inferior o igual a 500 ml 41 
2202.9016 - - - En envases desechables de plástico, coloreados 41 
2202.9017 - - - En envases desechables de plástico, sin colorear 41 
2202.9019 - - - Los demás 41 
 
 Los códigos arancelarios indicados en este anexo se refieren a los aplicables en Islandia al 
1º de enero de 2002.  Las condiciones de este anexo no se verán afectadas por ningún cambio que 
pueda introducirse en la nomenclatura arancelaria.  WT/COMTD/N/17 
 Página 15 
 
 
ANEXO 3 
 
Productos marinos 
 
 Los productos clasificados en las siguientes pa rtidas del arancel aduanero quedarán abarcados 
por el Reglamento de conformidad con el párrafo 3 del artículo 2 y se les otorgará acceso en régimen 
de franquicia arancelaria:  
Código del SA Designación de los productos 
0208 Las demás carnes y despojos comestibles, frescos, refrigerados o congelados: 
 - Los demás: 
ex 40 - - De ballenas 
Capítulo 3 Pescados y crustáceos, moluscos y demás invertebrados acuáticos  
1504 Grasas y aceites, y sus fracciones, de pescado o de ma míferos marinos, incluso refinados, pero sin modificar 
químicamente  
1516 Grasas y aceites, animales o vegetales, y sus fraccione s, parcial o totalmente hidrogenados, interesterificados, 
reesterificados o elaidinizados , incluso refinados, pero sin preparar de otro modo:   
 - Grasas y aceites, animales, y sus fracciones: 
ex 10 - - Únicamente de pescado o de mamíferos marinos 
1603 Extractos y jugos de carne, pescado o de crust áceos, moluscos o demás invertebrados acuáticos:   
ex 00 - Extractos y jugos de carne de ballena, pescado o de crustáceos, moluscos o demás invertebrados acuáticos 
1604 Preparaciones y conservas de pescado;  caviar y sus sucedáneos preparados con huevas de pescado 
1605 Crustáceos, moluscos y demás inverteb rados acuáticos, preparados o conservados: 
2301 Harina, polvo y "pellets", de carne, despojos, pes cado o de crustáceos, moluscos o demás invertebrados 
acuáticos, impropios para la alime ntación humana;  chicharrones:   
 - Harina, polvo y "pellets", de carne o despojos;  chicharrones:   
ex 10 - - Harina de ballena  
ex 20 - Harina, polvo y "pellets", de pescado o de crustáceos, moluscos o demás invertebrados acuáticos: 
2309 Preparaciones de los tipos utilizados para la alimentación de los animales:   
 - Las demás: 
ex 90 - - Ensilado de pescado  
 WT/COMTD/N/17 
Página 16  
 
ANEXO 4 
Normas de origen 
CAPÍTULO I 
Disposiciones generales 
Definiciones 
Artículo 1 
 A efectos del presente anexo se entenderá por: 
1. "fabricación ":  todo tipo de elaboración o transformación, incluido el montaje o las 
operaciones concretas; 
2. "materia ":  todo ingrediente, materia prima, componente o pieza, etc. , utilizado en la 
fabricación del producto; 
3. "producto ":  el producto fabricado, incluso cuando está prevista su utilización posterior en 
otra operación de fabricación; 
4. "mercancías ":  tanto las materias como los productos; 
5. "valor en aduana ":  el valor calculado de conformi dad con el Acuerdo relativo a la 
Aplicación del Artículo VII del Acuerdo General sobre Aranceles Aduaneros y Comercio de 1994 
(Acuerdo sobre Valoración en Aduana de la OMC); 
6. "precio franco fábrica ":  el precio franco fábrica abonado al  fabricante de un país del SGP en 
cuya empresa haya tenido lugar la última elaboración o transformación,  siempre que el precio incluya 
el valor de todas las materias utilizadas, previa  deducción de todos los gravámenes interiores 
devueltos o reembolsables cuando se exporte el producto obtenido; 
7. "valor de las materias ":  el valor en aduana en el mome nto de la importación de las materias 
no originarias utilizadas o, si no se conoce o no puede determinarse dicho valor, el primer precio comprobable pagado por las materias en un país del SGP; 
8. "valor de las materias originarias ":  el valor de dichas materias con arreglo a lo especificado 
en el apartado 7 aplicado mutatis mutandis ; 
9. "capítulos y partidas ":  los capítulos y las partidas (de cuatro cifras) utilizados en la 
nomenclatura que constituye el Sistema Armonizad o de Designación y Codificación de Mercancías, 
denominado en el presente anexo "el Sistema Armonizado" o "SA"; 
10. "clasificado" :  la clasificación de un producto o de una materia en una partida determinada; 
11. "envío ":  los productos que se envían al mismo tiempo de un exportador a un destinatario o al 
amparo de un documento único de tr ansporte que cubra su envío del exportador al destinatario o, en 
ausencia de dicho documento, al amparo de una factura única; 
12. "país del SGP ":  los países en desarrollo que tienen derecho a trato preferencial de 
conformidad con el presente Reglamento;    WT/COMTD/N/17 
 Página 17 
 
 
13. "certificado de origen ":  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. "territorios ":  el territorio de un país del SGP, incluidas las aguas territoriales. WT/COMTD/N/17 
Página 18  
 
CAPÍTULO II 
Definición del concepto de "productos originarios" 
Criterios relativos al origen 
Artículo 2 
 Se considerará que un producto es originario de un país del SGP en el sentido del presente 
Reglamento si cumple uno de los siguientes criterios: 
1. El producto es enteramente obtenido en un país  del SGP de conformidad con el artículo 3;   
2. El producto ha sido objeto de elaboracion es o transformaciones suficientes en un país 
del SGP, de conformidad con el artículo 4. 
Productos enteramente obtenidos 
Artículo 3 
 Se considerará que los siguientes productos son enteramente obtenidos en un país del SGP en 
el sentido del párrafo 1 del artículo 2:   
1. los productos minerales extraídos de su  suelo o del fondo de sus mares u océanos; 
2. los productos vegetales re colectados en dicho país; 
3. los animales vivos nacidos y criados en dicho país; 
4. los productos procedentes de animales vivos criados en dicho país; 5. los productos de la caza y de la  pesca practicadas en dicho país; 
6. los productos de la pesca marítima y otros productos extraídos del mar fuera de las aguas 
territoriales del país por sus buques; 
7. los productos elaborados en sus buques factor ía a partir, exclusivamente, de los productos 
mencionados en el apartado 6;   
8. los artículos usados recogidos en dicho país , aptos únicamente para la recuperación de las 
materias primas; 
9. los desperdicios y desechos procedentes de  operaciones de manufactura realizadas en dicho 
país; 
10. los productos extraídos del suelo marino o del s ubsuelo marino fuera de las aguas territoriales 
del país en cuestión siempre que tenga derecho ex clusivo para explotar di chos suelo y subsuelo; 
11. las mercancías obtenidas en dicho país a par tir exclusivamente de los productos mencionados 
en los apartados 1 a 10.  WT/COMTD/N/17 
 Página 19 
 
 
 Las expresiones "sus buques" y "sus buques f actoría" empleadas en los apartados 6 y 7 del 
párrafo 1 se aplicarán solamente a los buques y buques factoría que cumplan las siguientes 
condiciones: 
1. estén matriculados o registrados  en el país de que se trate; 
2. enarbolen pabellón del país de que se trate; 
3. pertenezcan al menos en su 50 por ciento a nacionales del país de que se trate o a una 
sociedad cuya sede esté situada en  ese país, cuyo gerente o gerentes, el presidente del consejo de 
administración o de vigilancia y la mayoría de los miembros de estos consejos sean nacionales del país y cuyo capital, además, en lo que se refi ere a sociedades de personas o a sociedades de 
responsabilidad limitada, pertenezca a ese país o a or ganismos públicos o nacionales de ese país al 
menos en su mitad; 
4. cuyo capitán y oficiales son nacionales del país de que se trate; 5. cuya tripulación esté integrada al menos en un 75 por ciento por nacionales del país de que se 
trate. 
 Los buques que operan en alta mar, con inclusi ón de los buques factoría en los que se elabora 
o transforma la pesca capturada, se considerarán part e del territorio del país del SGP de que se trate, 
siempre que satisfagan las condiciones establecidas en el párrafo 2 supra . 
Productos suficientemente transformados o elaborados 
Artículo 4 
 A efectos de la aplicación del artículo 2, se considerará que las materias no originarias han 
sido suficientemente elaboradas o transformad as en un país del SGP cuando se cumplan las 
condiciones establecidas en las normas sobre transformación o elaboración del anexo II al Protocolo 4 
del Acuerdo sobre el Espacio Económico Europe o.  Estas condiciones indican, para todos los 
productos cubiertos por el presente Reglamento, l as elaboraciones o transformaciones que se han de 
llevar a cabo sobre las materias no originarias utilizad as en la fabricación de dichos productos y se 
aplican únicamente en relación con tales materias.  En consecuencia, se deduce que, si un producto 
que ha adquirido carácter originario por reunir las co ndiciones establecidas en la lista para ese mismo 
producto se utiliza en la fabricación de otro, no se ap lican las condiciones aplicables al producto en el 
que se incorpora, y no se deberán tener en cuenta  las materias no originarias que se hayan podido 
utilizar en su fabricación. 
 No obstante lo establecido en el párrafo 1, las materias no originarias que, de conformidad 
con las condiciones establecidas en la lista que las abarca, no deberían utilizarse en la fabricación de 
este producto, podrán utilizarse siempre que: 
1. su valor total no supere el 10 por cien to del precio franco fábrica del producto;   
2. no se supere por la aplicación del presente ap artado ninguno de los porcentajes dados en la 
lista como valor máximo de las materias no originarias. 
Las disposiciones del párrafo 2 no se aplicarán a los productos clasificados en los capítulos 50 
a 63 del Sistema Armonizado. 
Las disposiciones del presente párrafo se aplicar án, salvo según lo dispuesto en el artículo 5. WT/COMTD/N/17 
Página 20  
 
Operaciones de elaboración o transformación insuficientes 
Artículo 5 
 Las operaciones de elaboración o transformación que se indican a continuación se 
considerarán insuficientes para conferir el car ácter de productos originarios, se cumplan o no los 
requisitos del artículo 4: 
1. las operaciones dirigidas a asegurar la con servación de los productos en buenas condiciones 
durante su transporte y almacenamiento (ventil ación, esparcimiento, secado, refrigerado, colocación 
en sal, dióxido de azufre u otras soluciones acuosas, remoción de partes dañadas y operaciones similares); 
2. las simples operaciones consistentes en remoci ón del polvo, tamizado o cribado, clasificación, 
pareo (con inclusión de la ordenaci ón de un conjunto de artículos), la vado, pintado, decapado, etc. ; 
3. el cambio del embalaje, así como la apertura y confección de embalajes, la simple colocación 
en botellas, latas, frascos, bolsas, cajas, la fijaci ón en soportes de cartón o en tableros y todas las 
demás operaciones de simple envasado; 
4. la colocación de marcas, etiquetas y otros si gnos distintivos análogos en los productos o en 
sus envases y embalajes; 
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 anexo para que  puedan considerarse 
productos originarios; 
6. el simple montaje o ensamblado de los co mponentes para constituir un producto completo; 
7. una combinación de dos o más de las oper aciones especificadas en los apartados 1 a 6 supra ; 
8. el sacrificio de animales. 
Unidad de calificación 
Artículo 6 
 La unidad de calificación para la aplicación de  lo establecido en el presente anexo será el 
producto concreto considerado como la unidad básica en el momento de determinar su clasificación 
utilizando la nomenclatura del Sistema Armonizado. 
 Por consiguiente, se considerará que: 1. cuando un producto compuesto por un grupo o conj unto de artículos es clasificado en una sola 
partida del Sistema Armonizado, la totalidad constituye la unidad de calificación;  o 
2. cuando un envío esté formado por varios producto s idénticos clasificados en la misma partida 
del Sistema Armonizado, cada producto deberá tener se en cuenta individualmente para la aplicación 
de lo dispuesto en el presente anexo. 
Cuando, con arreglo a la regla general nº 5 del Sistema Armonizado, los envases están 
incluidos con el producto para su clasificación, ser án incluidos para la de terminación del origen.  WT/COMTD/N/17 
 Página 21 
 
 
Accesorios, piezas de repuesto y herramientas 
Artículo 7 
 Los accesorios, piezas de repuesto y herramienta s que se expidan con un material, una 
máquina, un aparato o un vehículo y que sean parte de su equipo normal y cuyo precio esté contenido en el precio de estos últimos, o no se facture aparte, se considerarán parte integrante del material, la 
máquina, el aparato o el vehículo correspondiente. 
Surtidos 
Artículo 8 
 Los surtidos, tal como se definen en la re gla general nº 3 del Sistema Armonizado, se 
considerarán como originarios cuando todos lo s productos que entren en su composición sean 
originarios.  Sin embargo, un surtido compuesto de productos originarios y no originarios se 
considerará como originario en su conjunto si el  valor de los productos no originarios no excede del 
15 por ciento del precio franco fábrica del surtido. 
Elementos neutros 
Artículo 9 
 Para determinar si un producto es originario, no será necesario investigar el origen de los 
elementos siguientes que hubieran podid o haberse utilizado en su fabricación: 
1. la energía y el combustible; 2. las instalaciones y el equipo; 3. las máquinas y las herramientas; 4. las mercancías que no entren ni se tenga prev isto que entren en la composición final del 
producto. WT/COMTD/N/17 
Página 22  
 
CAPÍTULO III 
Condiciones de territorialidad  
Principio de territorialidad 
Artículo 10 
 Las condiciones relativas a la adquisición del carácter originario prescritas en el artículo 2 
habrán de satisfacerse ininterrumpidamente en un país  del SGP.  Sin perjuicio de lo dispuesto en el 
artículo 11, se considerará interrumpida la adquisici ón de la condición originaria cuando los productos 
que se hayan sometido a operaciones de elaboración  o transformación en un país del SGP hayan 
salido del territorio del país de que se trate. 
Reimportación de mercancías 
Artículo 11 
 Si las mercancías originarias que se hayan exportado desde un país del SGP a otro país se 
devuelven, se considerarán no originarias.  Sin em bargo, no se aplicará esta norma cuando se pueda 
demostrar a las autoridades aduaneras de Islandia o a las autoridades competentes del país del SGP en 
cuestión que las mercancías reenviadas son las mismas que las exportadas. 
Transporte directo 
Artículo 12 
 El trato preferencial dispuesto por el presen te Reglamento se aplicará exclusivamente a los 
productos originarios de un país del SGP, de conf ormidad con el párrafo 1 del artículo 2, que hayan 
sido objeto de transporte directo desde el país del SGP de que se trate a Islandia. 
 Se entenderá por transporte directo en el sentido del párrafo 1: 
1. El transporte de mercancías sin trans itar por el territorio de ningún otro país. 
2. El transporte de un solo envío por el territorio de otros países que, en su caso, se transborda o 
almacena transitoriamente en dicho país de tráns ito o almacenamiento, siempre que el envío quede 
bajo la vigilancia de la autori dad aduanera del país de tránsito  o de almacenamiento y no se haya 
sometido a operaciones distintas de las de carga y descarga u otras destinadas a conservarla en buen 
estado. 
El cumplimiento de las condiciones contempladas en el apartado 2 del párrafo 2 se acreditará 
mediante la presentación a las autoridades aduaneras del país de importación de: 
1. un documento único de transporte al amparo de l cual se haya efectuado el transporte desde el 
país del SGP en cuestión a través del país de tránsito; 
2. un certificado expedido por las autoridades a duaneras del país de tránsito que contenga: 
a) una descripción exacta de los productos; 
b) la fecha de descarga y carga de las mercancías y, cuando sea posible, los nombres de 
los buques utilizados u otros me dios de transporte utilizados;  WT/COMTD/N/17 
 Página 23 
 
 
c) la certificación de las condiciones en las que permanecieron las mercancías en el país 
de tránsito; 
3. en ausencia de ello, cualesqui era otros documentos de prueba. 
Exposiciones 
Artículo 13 
 Los productos enviados desde un país del SGP pa ra su exposición en un tercer país, y que se 
transporten a Islandia tras la exposición se considerar án, en el momento de la importación, originarios 
de dicho país del SGP, a condición de que se demuestre a las auto ridades aduaneras 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 
Islandia; 
3. los productos se expidieron durante la exposic ión o inmediatamente después, en el mismo 
estado en que fueron enviados a la exposición;   
4. los productos no se han utilizado para fines di stintos que la demostración y exhibición, desde 
que se expidieron para su exposición. 
 Se presentará a las autoridades aduaneras de Is landia, de la manera habitual, una prueba del 
origen en la que se hará constar la denominación de  la exposición y la dirección del local.  Cuando sea 
necesario, se podrán exigir documentos adicionales proba torios de la naturaleza de los productos y de 
las condiciones en que fueron expuestos. 
 Las disposiciones del presente artículo se ap licarán a todas las exposiciones, ferias 
comerciales, industriales, agrícolas o artesanales, así como a toda exhibición pública similar que no se 
organice con fines privados en tiendas o local es comerciales que se propongan vender productos 
extranjeros, y durante la cual los produc tos permanezcan bajo  control aduanero. WT/COMTD/N/17 
Página 24  
 
CAPÍTULO IV 
Prueba del origen 
Condiciones generales 
Artículo 14 
 Cuando se importe en Islandia un producto que sea originario de un país del SGP, se 
aportarán pruebas de su origen mediante la presentación de: 
1. un certificado de origen, con arreglo a las disposiciones del presente capítulo y según el 
modelo que figura en el capítulo VI, expedido por un exportador en un país del SGP;  o 
2. una factura oficial, emitida por el exporta dor en el país del SGP, con arreglo a las 
disposiciones del presente capítulo y el modelo que fi gura en el capítulo VII, siempre que el valor de 
los productos originarios que se expiden no exceda de 250.000 ISK. 
Expedición del certificado de origen 
Artículo 15 
 Las autoridades competentes de un país de l SGP expedirán un certificado de origen, en 
francés o en inglés, previa solicitud del exportador. 
 El exportador que solicite un certificado de or igen deberá estar dispuesto a presentar en 
cualquier momento, a petición de las autoridades co mpetentes del país del SGP de que se trate, los 
documentos apropiados para acreditar la condición de  originarios de los productos en cuestión, así 
como el cumplimiento de las demás prescripciones del presente anexo. 
El formulario de solicitud de expedición de un certificado de origen se cumplimentará en 
francés o en inglés.  Si se escribe a mano, deberá completarse con tinta y caracteres de imprenta.  
La descripción de los productos se facilitará en la  casilla reservada a tal efecto, sin dejar líneas en 
blanco.  Cuando no se rellene todo el espacio de la casilla, se trazará una línea horizontal debajo de la 
descripción y una línea cruzada en el espacio que quede en blanco. 
Las autoridades que expidan el certificado de  origen deberán adoptar todas las medidas 
necesarias para verificar el caráct er originario de los productos y la observancia de los demás 
requisitos del presente anexo.  A tal efecto, estarán facultadas para solicitar cualquier prueba o llevar a 
cabo inspecciones de la contabilidad de los e xportadores o cualquier otra comprobación que se 
considere necesaria. 
La fecha de expedición del certificado de origen se indicará en el certificado. 
Certificado de origen expedi do con efectos retroactivos 
Artículo 16 
 Las autoridades competentes del país del SG P pueden, con carácter excepcional, expedir 
certificados de origen tras haberse efectuado la expo rtación de los productos.  Para ello habrán de 
cumplirse las siguientes condiciones:   
1. el certificado no se expidió en el momento de la exportación por errores, omisiones 
accidentales o circunstancias especiales;  o  WT/COMTD/N/17 
 Página 25 
 
 
2. se demuestra a satisfacción de las autoridades a duaneras que el certificado de origen expedido 
no fue aceptado a la importación por motivos técnicos. 
 A efectos de la aplicación del párrafo 1, el expor tador deberá indicar en su solicitud el lugar y 
la fecha de exportación de los productos a los que se refiere el certificado de origen y las razones de 
su solicitud. 
Las autoridades no podrán expedir un certificado de  origen con efectos retroactivos sin haber 
comprobado antes que la información facilitada en la solicitud del exportador coincide con la que 
figura en el expediente de exportación correspondiente. 
 En la casilla "Observaciones" del certificado de origen expedido con efect os retroactivos debe 
figurar una de las expresiones siguientes:  " ISSUED RETROSPECTIVELY ", en la versión inglesa, o 
bien " DELIVRÉ À POSTERIORI ", en la versión francesa. 
Expedición de un duplicad o del certificado de origen 
Artículo 17 
 En caso de sustracción, extravío o destrucción de un certificado de origen, el exportador 
podrá solicitar a las autoridades aduaneras que lo ex pidieron un duplicado hec ho sobre la base de los 
documentos de la exportación que obran en su poder. 
 En la casilla "Observaciones" del duplica do así expedido debe figurar la palabra 
"DUPLICATE " en la versión inglesa, o bien " DUPLICATA ", en la versión francesa. 
 El duplicado, en el que deberá figurar la mi sma fecha de expedición que la del certificado de 
origen original, será válido a partir de esa fecha. 
Factura oficial 
Artículo 18 
El exportador de un producto originario de  un país del SGP podrá, una vez cumplidas las 
condiciones del presente artículo, acreditar el orig en del producto sin el certificado de origen, 
declarando en la factura oficial que el producto es originario del país de que se trate.  La factura 
oficial se hará en francés o en inglés. 
La condición para acreditar el origen mediante  una factura oficial (véase el párrafo 1) es que 
el precio franco fábrica del producto no supere 250.000 ISK. 
Si así se solicita, el exportador que presente una factura oficial a las autoridades aduaneras de 
Islandia o a las autoridades competentes del país e xportador deberá facilitar todos los datos necesarios 
para verificar el origen del producto. 
El exportador que expide una fact ura oficial debe estar prepara do para presentar en cualquier 
momento, a requerimiento de las autoridades aduane ras de Islandia o de las autoridades competentes 
del país exportador, todos los documentos adecuados para acreditar la condi ción originaria de los 
productos en cuestión y el cumplimiento de las demás prescripciones del presente anexo. 
El exportador extenderá la factura oficia l escribiendo a máquina, estampando o imprimiendo 
sobre la factura, la orden de entrega o cualquier otro documento comercial, la declaración cuyo texto 
figura en el capítulo VII.  Si la declaración se extie nde a mano, deberá escribirse con tinta y caracteres 
de imprenta. WT/COMTD/N/17 
Página 26  
 
La factura oficial contendrá la firm a original y manuscrita del exportador. 
 Las disposiciones del presente Reglamento rela tivas a la expedición, utilización y verificación 
de certificados de origen se aplicarán del mismo modo a las facturas oficiales. 
Validez de la prueba de origen 
Artículo 19 
 La prueba de origen tendrá una validez de 10 m eses a partir de la fecha de expedición en el 
país del SGP de que se trate, y deberá enviarse de ntro de ese plazo a las autoridades aduaneras de 
Islandia. 
 Las pruebas de origen que se presenten a las autoridades aduaneras después de transcurrido el 
plazo de presentación fijado en el párrafo 1 podrán ser admitidas a efectos de la aplicación del 
régimen preferencial de conformidad con el presen te Reglamento cuando la inobservancia del plazo 
sea debida a circunstancias excepcionales.  Lo mismo se aplica si los productos se presentan a las 
autoridades aduaneras de Islandia dentro del plazo establecido pero los documentos para demostrar el 
origen se presentan después de concluido dicho plazo. 
Presentación de la prueba de origen 
Artículo 20 
 Cuando se realicen importaciones en Islandia,  habrá de presentarse a las autoridades 
aduaneras un certificado de origen o una factura ofic ial.  Las autoridades aduaneras podrán exigir una 
traducción de la prueba de origen, y podrán ex igir que la declaración de importación vaya 
acompañada de una declaración del importador en la  que haga constar que los productos cumplen las 
condiciones requeridas para la aplicación del presente Reglamento. 
Importación fraccionada 
Artículo 21 
 Cuando, a instancia del importador y en la s condiciones establecid as por las autoridades 
aduaneras del país de importación, se importe n fraccionadamente productos desmontados o sin 
montar con arreglo a lo dispuesto en la regla gene ral nº 2 a) del Sistema Armonizado, clasificados en 
las secciones XVI y XVII o en las partidas nos 73.08 y 94.06 del Sistema Armonizado, se deberá 
presentar una única prueba de origen para tales pr oductos a las autoridades aduaneras en el momento 
de la importación del pr imer envío parcial. 
Exenciones de la prueba de origen formal 
Artículo 22 
 Los productos enviados a particulares por par ticulares en paquetes pequeños o que formen 
parte del equipaje personal de los viajeros serán admitidos como productos originarios sin que sea 
necesario presentar una prueba de origen, siempr e que estos productos no se importen con carácter 
comercial, se haya declarado que cumplen las condiciones exigidas para la aplicación del presente 
anexo y no exista ninguna duda acerca de  la veracidad de esa declaración.  Sin embargo, el valor total 
de estos productos no podrá ser superior a 20.00 0 ISK cuando se trate de paquetes pequeños o a 
50.000 ISK, si se tratase de productos que form en parte del equipaje personal de viajeros.  WT/COMTD/N/17 
 Página 27 
 
 
Discordancias y errores de forma 
Artículo 23 
 La existencia de pequeñas discordancias entre las declaraciones hechas en la prueba de origen 
y las realizadas en los documentos presentados en la  aduana con objeto de dar cumplimiento a las 
formalidades necesarias para la impor tación de los productos no supondrá ipso facto  la invalidez de la 
prueba de origen si se comprueba debidament e que este último documento corresponde a los 
productos presentados. 
 Los errores en una prueba de origen que evid entemente afecten sólo a la forma, como las 
erratas de mecanografía, no deberán ser causa suficien te para que el documento sea rechazado, si no 
se trata de errores que puedan generar dudas sobre la  exactitud de las declaraciones realizadas en el 
mismo. WT/COMTD/N/17 
Página 28  
 
CAPÍTULO V 
Cooperación administrativa  
Notificación de las autoridades competentes 
Artículo 24 
 El país del SGP que tenga la intención de ej ercer su derecho a preferencias arancelarias de 
conformidad con el presente Reglamento se asegurará en la medida de lo posible de que cumple las 
disposiciones del presente anexo, por ejemplo en lo que se refiere a las normas de origen de un 
producto, la expedición de un certificado de orig en y la expedición de una factura oficial. 
 El país del SGP comunicará a las autoridades aduaneras de Islandia los nombres y direcciones 
de las autoridades que estén facultadas para expedi r el certificado de origen y de las autoridades 
responsables del control de los certificados de orig en y las facturas oficiales.  Además, transmitirá a 
las autoridades aduaneras de Islandia ejemplares de los estampillados que deben utilizar para la 
expedición de certificados de origen. 
Verificación del origen 
Artículo 25 
El país del SGP ayudará a las autoridades aduane ras de Islandia a verificar la autenticidad de 
los certificados de origen y las facturas oficiales,  así como de la información contenida en estos 
documentos. 
La comprobación a posteriori  de las pruebas de origen se efectuará al azar o cuando las 
autoridades aduaneras de Islandia alberguen dudas fundadas de la autentic idad del documento, del 
carácter originario de los productos de que se trat e o de la observancia de  los demás requisitos del 
presente anexo. 
Si tienen motivos para ello, las autoridades a duaneras de Islandia enviarán el certificado de 
origen o la factura oficial, o una copia de estos doc umentos, a las autoridades competentes del país del 
SGP de que se trate, junto con una petición de ve rificación del origen.  Se especificarán según proceda 
los motivos de fondo o de forma de la petición.  En  apoyo de la petición, las autoridades aduaneras 
enviarán todos los documentos e información obten idos que indiquen que la información presentada 
en la prueba de origen es falsa. 
Las autoridades competentes del país de expor tación procederán a la verificación.  A tal 
efecto, estarán facultadas para exigir cualquier tipo de prueba e inspeccionar la contabilidad del 
exportador o llevar a cabo cualquier otra comprobación que se considere adecuada. 
Se informará lo antes posible a las autori dades aduaneras de Islandia que soliciten la 
verificación de los resultados de ésta.  WT/COMTD/N/17 
 Página 29 
 
 
CAPÍTULO VI 
Certificado de origen, formulario A, y solic itud de certificado de origen, formulario A 
Instrucciones para su impresión 
Artículo 26 
 Cada formulario tendrá el mismo tamaño que la muestra que figura en el presente anexo.  
El formato del certificado será de 210 x 297 mm, con una tolerancia máxima de 5 mm de menos y de 
8 mm de más en cuanto a su longitud.  El papel que  se deberá utilizar será de color blanco, encolado 
para escribir, sin pastas mecánicas y con un peso mínimo de 25 g/m2.  Llevará impreso un fondo de 
garantía de color verde que haga visible cualqui er falsificación por medios mecánicos o químicos. 
 Las autoridades públicas de un país del SGP podr án reservarse el derecho de imprimir los 
certificados o confiar su impresión a imprentas auto rizadas.  En este último caso se deberá hacer 
referencia a esa autorización en cada certificado.  Cada certificado deberá incluir el nombre y la dirección del impresor o una marca que permita su identificación.  Deberá llevar, además, un número de serie, impreso o no, que  permita individualizarlo. 
 WT/COMTD/N/17 
Página 30  
 
 
 1. Goods consigned from (exporter's business name, 
address, country)  Reference No. 
 
GENERALIZED SYSTEM OF PREFERENCES 
CERTIFICATE OF ORIGIN 
(Combined declaration and certificate) 
FORM A 
 
Issued in 
……………………………………………………... 
(Country) 
See Notes overlea f 
 2. Goods consigned to (consignee's name, address,   
country) 
 
 3. Means of transport and route (as far as known)  4. For official use 
  
 5. Item number  6. Marks and 
numbers of 
packages  7. Number and kind of packages; 
description of goods  8. Origin 
criterion 
(see notes 
overleaf)  9. Gross 
weight or 
other 
quantity  10. Number 
and date of invoices 
  
 
     
     
      
  '    
 11. Certification   12. Declaration by the exporter 
It is hereby certified, on the basis of control carried 
out, that the declaration by the exporter is correct.  
 
 
 
 The undersigned hereby declares that the above 
details and statements are correct; that all the goods 
were  
 
produced in ………………………………………… 
(country) 
  
  
 
 
……………………………………………………..and that they comply with the origin requirements 
specified for those goods in  the generalized system 
of preferences for goods exported to  
……………………………………………………… 
(importing country) 
………………………………………………………. 
Place and date, signature and stamp of certifying authority
 Place and date, signature of authorized signatory 
  WT/COMTD/N/17 
 Página 31 
 
 
Notes (1996) 
 
I. Countries which accept Form A for the purposes  of generalized system of preferences (GSP): 
 
Australia* Republic of Belarus European Union:   
Canada Republic of Bulgaria Austria Germany Netherlands 
Iceland* Czech Republic Belgium Greece Portugal 
Japan Republic of Hungary Denmark Ireland Spain 
New Zealand** Republic of Poland Finland Italy Sweden 
Norway Russian Federation Fr ance Luxembourg United Kingdom 
Switzerland Slovakia    
United States of 
America***     
 
Full details of the conditions covering admission to the GS P in these countries are obt ainable from the designated 
authorities in the exporting prefer ence-receiving countries or fr om the customs authorities of the preference-giving countries 
listed above. An information note is also ob tainable from the U NCTAD Secretariat. 
 
II. General conditions 
 
 To qualify for preference, products must: 
 
(a) fall within a description of products eligible for prefer ence in the country of destination.  The description entered 
on the form must be sufficiently detailed to enable the pr oducts to be identified by the customs officer examining 
them;  
(b) comply with the rules of origin of the country of destination.  Each article in a consignment must qualify 
separately in its own right;  and, 
(c) comply with the consignment conditions  specified by the country of destina tion.  In general, products must be 
consigned directly from the country of exportation to th e country of destination, but, most preference-giving 
countries accept passage through intermediate countries  subject to certain conditions (for Australia, direct 
consignment is not necessary). 
 
III. Entries to be made in Box 8 
 
 Preference products must either be wholly obtained in accordance with the rules of th e country of destination or 
sufficiently worked or processed to fulfill the requirements of that c ountry's origin rules. 
 
(a) Products wholly obtained: for export to all countries listed in Section i, enter the letter  "P" in Box 8 (for Australia 
and New Zealand Box 8 may be left blank). 
(b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be 
as follows: 
 
(1) United States of America: for single country shipment s, enter the letter "Y" in Box 8, for shipments from 
recognized associations of countries, enter the letter "Z", followed by the sum of the cost or value of the 
domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the 
exported products;  (example "Y" 35% of "Z" 35%). 
(2) Canada:  for products which meet origin criteria from working or processing in more than one eligible 
least-developed country, enter letter "G" in Box 8; otherwise "F". 
(3) Iceland, Japan, Norway, Switzerland and the European Union: enter the letter "W" in Box 8 followed by the 
Harmonized Commodity Description and co ding System (Harmonized System) heading at the 4-digit level of' he 
exported product (example "W" 96.18). 
(4) Bulgaria, Czech Re public, Hungary, Poland, the Russian Federation and Slovakia:  for products which include 
value added in the exporting preference-receiving country, en ter the letter "Y" in Box 8 followed by the value of 
imported materials and components expre ssed as a percentage of the fob once of the exported products (example 
"Y" 45%); for products obtained in a preference-receiving c ountry and worked or processed in one or more other 
such countries, enter "Pk". 
                                                      
* For Australia, the main requirement is the exporter's declaration on the normal, commercial invoice. Form A, 
accompanied by the normal commercial invoice, is an acceptabl e alternative, but official certification is not required.  
** Official certification is not required.  
*** The United States does not require GSP Form A. A declar ation setting forth all pertinent detailed information 
concerning the production or manufacture of the merchandise is considered sufficient only if requested by the district 
collector of Customs.  WT/COMTD/N/17 
Página 32  
 
(5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be properly 
made in Box 12.  WT/COMTD/N/17 
 Página 33 
 
 
 
 1. Goods consigned from (exporter's business name,
address, country)  Reference No. 
 
GENERALIZED SYSTEM OF PREFERENCES 
CERTIFICATE OF ORIGIN 
(Combined declaration and certificate) 
FORM A 
 
Issued in 
……………………………………………………... 
(Country) 
See Notes overlea f 
 2. Goods consigned to (consignee's name, address,
country) 
 
 3. Means of transport and route (as far as known)  4. For official use 
  
 5. Item number  6. Marks an
d 
numbers o f 
packages  7. Number and kind of packages;
description of goods  8. Origi n 
criterion 
(see notes 
overleaf)  9. Gross 
weight o r 
other 
quantity  10. Number 
and date o f 
invoices   
 
     
     
      
  '    
 11. Certification   12. Declaration by the exporter 
It is hereby certified, on the basis of control carrie d
out, that the declaration by the exporter is correct.  
 
 
 
 The undersigned hereby d eclares that the above 
details and statements are correct; that all the goods 
were  
 
produced in ………………………………………… 
(country) 
  
 
 
 
 
……………………………………………………..and that they comply with the origin requirements 
specified for those goods in the generalized syste
m 
of preferences for goods exported to 
 
……………………………………………………… 
(importing country) 
………………………………………………………. 
Place and date, signature and stamp of certifying authority
 Place and date, signature of authorized signatory 
 
 WT/COMTD/N/17 
Página 34  
 
 
APPLICATION FOR CERTIFICATE OF ORIGIN 
Form A 
 
The undersigned, being the expor ter of the goods described overleaf, DECLARES that these goods 
were produced in …………………………………………………. (country) 
SPECIFIES as follows the grounds on which the g oods are claimed to comply with GSP origin 
requirements
1 
…………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………… 
SUBMITS the following supporting documents
2 
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… 
UNDERTAKES to submit, at the request of the approp riate authorities of the exporting country, any 
additional supporting evidence which these authoriti es may require for the purpose of issuing a 
certificate of origin, and undertakes, if required, to agree to any inspection of his accounts and any 
check on the processes of manufacture of the a bove goods, carried out by the said authorities. 
 REQUESTS the issue of a certificate of origin for these goods. 
 
Place and date ……………………... 
         ……………………………………...  
 
 
NOTES 
 
A. Procedure for claiming preference.  A declaration on the certificate of origin form must be 
prepared by the exporter of the goods and s ubmitted in duplicate, together with a GSP 
application form, to the certifying authority of  the country of exportation which will, if 
satisfied, certify the top copy of the certificat e of origin and return it to the exporter for 
transmission to the importer in the country of d estination.  The certifying authority will at the 
same time return to the exporter for his rete ntion the duplicate copy of the certificate of 
origin, but will itself retain the GSP appli cation form duly completed and signed by the 
exporter. 
 B. Sanctions. Persons who furnish, or cause to be furnished, information which relates to origin 
or consignment, and which is untrue in a material  particular are liable to legal penalties and to 
the suspension of facilities for their goods to. obtain preference. 
                                                      
1 To be completed if materials or components originating in another country have been used in the 
manufacture of the goods in question. Indicate the materials of components used, their Harmonized System Nomenclature tariff heading, their country of origin  and, where appropriate, the manufacturing processes 
qualifying the goods as originating in the country of manu facture (application of special conditions laid down in 
list rules), the goods produced and their Harmonized System Nomenclature tariff heading. 
Where the origin criteria involve a percentage value, give information enabling this percentage to be 
verified - for example the value of imported materials and components and those of undetermined origin and the 
ex-factory price of the export ed goods, wher e applicable. 
2 For example, import documents, invoices, etc., relating to the materials or components used.  WT/COMTD/N/17 
 Página 35 
 
 
 
CHAPTER VII 
 
Invoice declaration  
 
English and French texts 
 
Article 27 
  Invoice declaration, cf. Article 18 of this Annex, shall be made in accordance with the text 
below. 
 
English text: 
The exporter of the products covere d by this document  declares that, exept where otherwise clearly 
indicated, these products are of.............. ................preferential origin according to the rules of origin of 
the Icelandic Generalized System of Preferences. 
  _______________________________
(1) 
Place and date  
 
_______________________________ Signature of the exporter; in addition  the name of the person signing  the declaration has to be indicated  
in clear script 
  
French text 
L'exportateur des produits couverts par le présent document déclare que, sauf indication claire du 
contraire, ces produits ont l'origine préfér entielle..............................au sens des règles d'origine du 
Système des préférences tarifaires generalisées d'Islande. 
  _________________________________
(1) 
Place and date 
 
 _________________________________ Signature of the exporter; in addition  the name of the person signing  the declaration has to be indicated  
in clear script 
    
 
  __________________________________________ 
(1) These indications may be omitted if the info rmation is contained on the document itself. WT/COMTD/N/17 
Página 36  
 
CHAPTER VIII 
 
List of working or processing required to be carried out on non-originating materials 
in order that the product manufacture can obtain originating status. 
 
Working or processing of materials and list of working or processing 
 
Article 28 
  The list of working or processing in Annex II to Protocol 4 of the Agreement on the European 
Economic Area, together with the introductory notes of  Annex I to the same Protocol, with regard to 
the amendments derived from the amendments to the Harmonized System Nomenclature of 1 January 2002, cf. Notice in Division A of the Official Gazette. No.126/2001, shall apply to the 
required working or processing of  non-originating materials.  WT/COMTD/N/17 
 Página 37 
 
 
 
ANNEX II TO PROTOCOL 4 TO THE AGREEMENT  
ON THE EUROPEAN ECONOMIC AREA 
 
 
List of working or processing required to be carried  out on non-originating materials in order that the 
product manufactured can obtain originating status  as referred to in Article 4 of Annex 4 to 
Regulation on a General System of Preferences No. 119/2002. WT/COMTD/N/17 
Página 38  
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
Chapter 01 Live animals All the animals of Chapter 1 
used must be wholly obtained  
Chapter 02 Meat and edible meat offal;  
except for: Manufacture in which all the 
materials of Chapters 1 and 2 used must be wholly obtained  
Chapter 03 Fish and crustaceans, 
molluscs and other aquatic 
invertebrates Manufacture in which all the 
materials of Chapter 3 used 
must be wholly obtained  
ex Chapter 04 Dairy produce; birds' eggs; 
natural honey; edible products of animal origin, 
not elsewhere specified or 
included; except for: 
 Manufacture in which all the 
materials of Chapter 4 used must be wholly obtained  
0403 Buttermilk, curdled milk 
and cream, yoghurt, kephir 
and other fermented or 
acidified milk and cream, whether or not 
concentrated or containing 
added sugar or other sweetening matter or 
flavoured or containing 
added fruit, nuts or cocoa Manufacture in which: 
- all the materials of 
Chapter 4 used must be 
wholly obtained; 
- any fruit juice (except those 
of pineapple, lime or 
grapefruit) of heading No. 2009 used must already 
be originating; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product  
ex Chapter 05 Products of animal origin, 
not elsewhere specified or 
included; except for: 
 Manufacture in which all the 
materials of Chapter 5 used 
must be wholly obtained  
ex 0502 Prepared pigs', hogs' or 
boars' bristles and hair Cleaning, disinfecting, sorting 
and straightening of bristles 
and hair  
Chapter 06 Live trees and other plants; 
bulbs, roots and the like; 
cut flowers and ornamental 
foliage Manufacture in which: 
- all the materials of 
Chapter 6 used must be 
wholly obtained; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the product  
Chapter 07 Edible vegetables and 
certain roots and tubers Manufacture in which all the 
materials of Chapter 7 used 
must be wholly obtained  
Chapter 08 Edible fruit and nuts; peel 
of citrus fruits or melons Manufacture in which: 
- all the fruit and nuts used 
must be wholly obtained; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the value of 
the ex-works price of the product   WT/COMTD/N/17 
 Página 39 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 09 Coffee, tea, maté and 
spices; except for: Manufacture in which all the 
materials of Chapter 9 used 
must be wholly obtained   
0901 Coffee, whether or not 
roasted or decaffeinated; coffee husks and skins; 
coffee substitutes 
containing coffee in any proportion 
 Manufacture from materials 
of any heading  
0902 Tea, whether or not 
flavoured 
 Manufacture from materials 
of any heading  
ex 0910 Mixtures of spices Manufacture from materials 
of any heading  
Chapter 10 Cereals Manuf acture in which all the 
materials of Chapter 10 used 
must be wholly obtained  
ex Chapter 11 Products of the milling 
industry; malt; starches; 
inulin; wheat gluten; 
except for: Manufacture in which all the 
cereals, edible vegetables, 
roots and tubers of heading 
No. 0714 or fruit used must be wholly obtained 
  
ex 1106 Flour, meal and powder of 
the dried, shelled 
leguminous vegetables of 
heading No. 0713 Drying and milling of 
leguminous vegetables of 
heading No. 0708  
Chapter 12 Oil seeds and oleaginous 
fruits; miscellaneous 
grains, seeds and fruit; 
industrial or medicinal plants; straw and fodder Manufacture in which all the 
materials of Chapter 12 used 
must be wholly obtained  
1301 Lac; natural gums, resins, 
gum-resins and oleoresins 
(for example balsams) Manufacture in which the 
value of any materials of 
heading No. 1301 used may not exceed 50% of the ex-
works price of the product 
  
1302 Vegetable saps and 
extracts; pectic substances, 
pectinates and pectates; agar-agar and other 
mucilages and thickeners, 
whether or not modified, derived from vegetable 
products: 
   
 - Mucilages and thickeners, 
modified, derived from 
vegetable products 
 Manufacture from non-
modified mucilages and 
thickeners  WT/COMTD/N/17 
Página 40  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product  
Chapter 14 Vegetable plaiting 
materials; vegetable 
products not elsewhere specified or included Manufacture in which all the 
materials of Chapter 14 used 
must be wholly obtained  
ex Chapter 15 Animal or vegetable fats 
and oils and their cleavage 
products; prepared edible 
fats; animal or vegetable waxes; except for: 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
1501 Pig fat (including lard) and 
poultry fat, other than that 
of heading No. 0209 or 1503: 
   
 - Fats from bones or waste Manufacture from materials 
of any heading except those 
of heading No. 0203, 0206 
or 0207 or bones of heading No. 0506 
  
 - Other Manufacture from meat or 
edible offal of swine of 
heading No. 0203 or 0206 or 
of meat and edible offal of poultry of heading No. 0207 
  
1502 Fats of bovine animals, 
sheep or goats, other than 
those of heading No. 1503 
   
 - Fats from bones or waste Manufacture from materials 
of any heading except those of heading No. 0201, 0202, 
0204 or 0206 or bones of 
heading No. 0506   
 - Other Manufacture in which all the 
materials of Chapter 2 used must be wholly obtained 
  
1504 Fats and oils and their 
fractions, of fish or marine 
mammals, whether or not 
refined, but not chemically modified: 
    WT/COMTD/N/17 
 Página 41 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Solid fractions  Manufacture from materials 
of any heading including 
other materials of heading No. 1504 
  
 - Other Manufacture in which all the 
materials of Chapters 2 and 3 used must be wholly obtained 
  
ex 1505 Refined lanolin Manufacture from crude wool 
grease of heading No. 1505 
  
1506 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. 1506   
 - Other Manufacture in which all the 
materials of Chapter 2 used must be wholly obtained 
  
1507 to 1515 Vegetable oils and their 
fractions: 
   
 - Soya, ground nut, palm, 
copra, palm kernel, 
babassu, tung and oiticica 
oil, myrtle wax and Japan wax, fractions of jojoba 
oil and oils for technical 
or industrial uses other 
than the manufacture of 
foodstuffs for human consumption 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
 - Solid fractions, except for 
that of jojoba oil Manufacture from other 
materials of heading 
Nos. 1507 to 1515 
  
 - Other Manufacture in which all the 
vegetable materials used must 
be wholly obtained   WT/COMTD/N/17 
Página 42  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
1516 Animal or vegetable fats 
and oils and their fractions, 
partly or wholly hydrogenated, inter-
esterified, re-esterified or 
elaidinized, whether or not refined, but not further 
prepared Manufacture in which: 
- all the materials of 
Chapter 2 used must be wholly obtained; 
- all the vegetable materials 
used must be wholly obtained. However, 
materials of headings 
Nos. 1507, 1508, 1511 and 1513 may be used 
  
1517 Margarine; edible mixtures 
or preparations of animal or vegetable fats or oils or 
of fractions of different fats 
or oils of this Chapter, 
other than edible fats or 
oils or their fractions of heading No. 1516  Manufacture in which: 
- all the materials of 
Chapters 2 and 4 used are 
wholly obtained, and 
- all the vegetable materials 
used are wholly obtained. 
However, materials of headings 1507, 1508, 1511 
and 1513 may be used  
Chapter 16 Preparations of meat, of 
fish or of crustaceans, 
molluscs or other aquatic invertebrates Manufacture from animals of 
Chapter 1.  All the materials 
of Chapter 3 used must be wholly obtained  
ex Chapter 17 Sugars and sugar 
confectionery; except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
ex 1701 Cane or beet sugar and 
chemically pure sucrose, in 
solid form, flavoured or 
coloured  Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works price of the product 
  
1702 Other sugars, including 
chemically pure 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: 
   
 - Chemically pure maltose 
and fructose Manufacture from materials 
of any heading including 
other materials of heading 
No. 1702    WT/COMTD/N/17 
 Página 43 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other sugars in solid 
form, flavoured or 
coloured Manufacture in which the 
value of any materials of 
Chapter 17 used does not exceed 30% of the ex-works 
price of the product 
  
 - Other Manufacture in which all the 
materials must already be 
originating   
ex 1703 Molasses resulting from 
the extraction or refining of sugar, flavoured or 
coloured Manufacture in which the 
value of any materials of Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
  
1704 Sugar confectionery 
(including white chocolate), not containing 
cocoa Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works price of the product  
Chapter 18 Cocoa and cocoa 
preparations Manufacture in which: 
- all the materials used are 
classified within a heading, other than that of the 
product; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product  
1901 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. 0401 to 0404, 
not containing cocoa or containing less than 5% by 
weight of cocoa calculated 
on a totally defatted basis, not elsewhere specified or 
included: 
   WT/COMTD/N/17 
Página 44  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Malt extract Manuf acture from cereals of 
Chapter 10 
  
 - Other Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
  
 - Containing 20% or less 
by weight of meat, meat 
offal, fish, crustaceans or molluscs Manufacture in which all the 
cereals and derivatives 
(except durum wheat and its derivatives) used must be 
wholly obtained 
  
 - Containing more than 
20% by weight of meat, 
meat offal, fish, crustaceans or molluscs Manufacture in which: 
- all cereals and derivatives 
(except durum wheat and its derivatives) used must be 
wholly obtained; 
- all the materials of 
Chapters 2 and 3 used are 
wholly obtained 
  
1903 Tapioca and substitutes 
therefor prepared from starch, in the form of 
flakes, grains, pearls, 
siftings or in similar forms  Manufacture from materials 
of any heading except potato starch of heading No. 1108  
19043 Prepared foods obtained by 
the swelling or roasting of cereals or cereal products 
(for example corn flakes); 
cereals (other than maize (corn)) in grain form or in 
the form of flakes or other 
worked grains (except flour and meal), pre-cooked, or 
otherwise prepared, not 
elsewhere specified or 
included Manufacture: 
- from materials not classified 
within heading No. 1806; 
- in which all the cereals and 
flour (except durum wheat and its derivatives and Zea 
indurata maize) used must 
be wholly obtained
4 
- in which the value of any 
materials of Chapter 17 used 
does not exceed 30% of the 
ex-works price of the 
product 
  
                                                      
3 This rule, inserted by Decision No. 188/99 (OJ No L [to be published] ), e.i.f. 1 January 2000, replaces 
the former rule for heading No. 1904. 
4 The exception concerning the Zea indurata maize is applicable until 31.12.2002.  WT/COMTD/N/17 
 Página 45 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
1905 Bread, pastry, cakes, 
biscuits and other bakers' 
wares, whether or not containing cocoa; 
communion wafers, empty 
cachets of a kind suitable for pharmaceutical use, 
sealing wafers, rice paper 
and similar products Manufacture from materials 
of any heading, except those 
of Chapter 11  
ex Chapter 20 Preparations of vegetables, 
fruit, nuts or other parts of 
plants; except for: 
 Manufacture in which all the 
fruit, nuts or vegetables used 
must be wholly obtained  
ex 2001 Yams, sweet potatoes and 
similar edible parts of 
plants containing 5% or 
more by weight of starch, prepared or preserved by 
vinegar or acetic acid 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
ex 2004 and 
ex 2005 Potatoes in the form of 
flour, meal or flakes, 
prepared or preserved 
otherwise than by vinegar or acetic acid 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
2006 Vegetables, fruit, nuts, 
fruit-peel and other parts of 
plants, preserved by sugar 
(drained, glacé or crystallized) 
 Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works price of the product  
2007 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 matter Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
  
ex 2008 - Nuts, not containing 
added sugar or spirits Manufacture in which the 
value of the originating nuts and oil seeds of heading 
No. 0801, 0802 and 1202 
to 1207 used exceeds 60% of the ex-works price of the 
product 
  
 - Peanut butter; mixtures 
based on cereals; palm 
hearts; maize (corn) 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product   WT/COMTD/N/17 
Página 46  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other except for fruit and 
nuts cooked otherwise 
than by steaming or boiling in water, not 
containing added sugar, 
frozen Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
  
2009 Fruit juices  and vegetable 
juices (including grape 
must), unfermented and not containing added spirit, 
whether or not containing 
added sugar or other 
sweetening matter Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
of Chapter 17 used does not 
exceed 30% of the ex-works price of the product  
ex Chapter 21 Miscellaneous edible 
preparations; except for: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product   
2101 Extracts, essences and 
concentrates, of coffee, tea, 
maté and preparations with 
a basis of these products or with a basis of coffee, tea 
or maté; roasted chicory 
and other coffee substitutes, and extracts, 
essences and concentrates 
thereof  Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- all the chicory used must be 
wholly obtained  
2103 Sauces and preparations 
therefor;  mixed condiments and mixed 
seasonings; mustard flour 
and meal and prepared mustard: 
   
 - Sauces and preparations 
therefor; mixed condiments and mixed 
seasonings Manufacture in which all the 
materials used are classified within a heading other than 
that of the product.  However, 
mustard flour or meal or prepared mustard may be 
used 
  
 - Mustard flour and meal 
and prepared mustard 
 Manufacture from materials 
of any heading   WT/COMTD/N/17 
 Página 47 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 2104 Soups and broths and 
preparations thereof  Manufacture from materials 
of any heading except 
prepared or preserved vegetables of heading 
No. 2002 to 2005 
  
2106 Food preparations not 
elsewhere specified or 
included Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of any materials of 
Chapter 17 used does not exceed 30% of the ex-works 
price of the product  
ex Chapter 22 Beverages, spirits and 
vinegar;  except for: Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- all the grapes or any 
material derived from 
grapes used must be wholly obtained  
2202 Waters, including mineral 
waters and 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. 2009 Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product;  and 
- any fruit juice used (except 
for pineapple, lime and 
grapefruit juices) must 
already be originating  
22075 Undenatured ethyl alcohol 
of an alcoholic strength by 
volume of 80% vol or higher;  ethyl alcohol and 
other spirits, denatured, of 
any strength Manufacture: 
- from materials not classified 
within heading Nos. 2207 or 2208; 
- in which all the grapes or 
any material derived from grapes used must be wholly 
obtained or if all the other 
materials used are already 
originating, arrack may be 
used up to a limit of 5% by volume 
  
                                                      
5 This rule, inserted by Decision No. 188/99 (OJ No  L [to be published]), e.i.f. 1 January 2000, replaces 
the former rule for heading No. 2207, which was inserted by Decision No. 45/99 (OJ No L266, dated 19 October 2000), e.i.f. 1 January 1999. WT/COMTD/N/17 
Página 48  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
2208 Undenatured ethyl alcohol 
of an alcoholic strength by 
volume of less than 80% vol; spirits, liqueurs 
and other spirituous 
beverages Manufacture: 
- from materials not classified 
within heading Nos. 2207 or 2208; 
- in which all the grapes or 
any material derived from grapes used must be wholly 
obtained or if all the other 
materials used are already originating, arrack may be 
used up to a limit of 5% by 
volume  
ex Chapter 23 Residues and waste from 
the food industries;  
prepared animal fodder;  
except for: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product   
ex 2301 Whale meal;  flours, meals 
and pellets of fish or of crustaceans, molluscs or 
other aquatic invertebrates, 
unfit for human consumption 
 Manufacture in which all the 
materials of Chapters 2 and 3 used must be wholly obtained  
ex 2303 Residues from the 
manufacture of starch from maize (excluding 
concentrated steeping 
liquors), of a protein content, calculated on the 
dry product, exceeding 
40% by weight  Manufacture in which all the 
maize used must be wholly obtained  
ex 2306 Oil cake and other solid 
residues resulting from the 
extraction of olive oil, 
containing more than 3% of olive oil 
 Manufacture in which all the 
olives used must be wholly 
obtained  
2309 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; 
- all the materials of 
Chapter 3 used must be 
wholly obtained  
Chapter 24 Tobacco and manufactured 
tobacco substitutes;  except 
for: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product    WT/COMTD/N/17 
 Página 49 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
2402 Cigars, cheroots, cigarillos 
and cigarettes, of tobacco 
or of tobacco substitutes Manufacture in which at least 
70% by weight of the 
unmanufactured tobacco or tobacco refuse of heading 
No. 2401 used must already 
be originating   
ex 2403  Smoking tobacco Manufacture in which at least 
70% by weight of the unmanufactured tobacco or 
tobacco refuse of heading 
No. 2401 used must already be originating  
ex Chapter 25 Salt;  sulphur, earths and 
stone;  plastering materials; 
lime and cement;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
ex 2504 Natural crystalline 
graphite, with enriched 
carbon content, purified 
and ground Enriching of the carbon 
content, purifying and 
grinding of crude crystalline 
graphite   
ex 2515 Marble, merely cut by 
sawing or otherwise into 
blocks or slabs of a rectangular (including 
square) shape, of a 
thickness not exceeding 25 cm 
 Cutting, by sawing or 
otherwise, of marble (even if 
already sawn) of a thickness exceeding 25 cm  
ex 2516 Granite, porphyry, basalt, 
sandstone and other 
monumental and building 
stone, merely cut by 
sawing or otherwise, into 
blocks or slabs of a rectangular (including 
square) shape, of a 
thickness not exceeding 25 cm 
 Cutting, by sawing or 
otherwise, of stone (even if 
already sawn) of a thickness 
exceeding 25 cm  
ex 2518 Calcined dolomite Calcination of dolomite not 
calcined 
  
ex 2519 Crushed natural 
magnesium carbonate 
(magnesite), in 
hermetically sealed containers, and magnesium 
oxide, whether or not pure, 
other than fused magnesia or dead-burned (sintered) 
magnesia 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product.  However, natural magnesium carbonate 
(magnesite) may be used  WT/COMTD/N/17 
Página 50  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 2520 Plasters specially prepared 
for dentistry Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product 
  
ex 2524 Natural asbestos fibres Manufacture from asbestos 
concentrate 
  
ex 2525 Mica powder Grinding of mica or mica 
waste 
  
ex 2530 Earth colours, calcined or 
powdered Calcination or grinding of 
earth colours  
Chapter 26 Ores, slag and ash Manufacture in which all the 
materials used are classified 
within a heading other than that of the product. 
  
ex Chapter 27 Mineral fuels, mineral oils 
and products of their distillation;  bituminous 
substances;  mineral 
waxes;  except for:  Manufacture in which all the 
materials used are classified within a heading other than 
that of the product.  
ex 2707 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 
temperature coal tar, of which more than 65% by 
volume distils at a 
temperature of up to 250°C 
(including mixtures of 
petroleum spirit and benzole), for use as power 
or heating fuels 
 Operations of refining and/or 
one or more specific process(es)
6 
 
Or  
Other operations 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 does not exceed 50% of the 
ex-works price of the product 
  
                                                      
6 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.  WT/COMTD/N/17 
 Página 51 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 2709 Crude oils obtained from 
bituminous minerals Destructive distillation of 
bituminous materials 
  
2710 Petroleum oils and oils 
obtained from bituminous 
materials, other than crude;  preparations not elsewhere 
specified or included, 
containing by weight 70% or more of petroleum oils 
or of oils obtained from 
bituminous materials, these oils being the basic 
constituents of the 
preparations Operations of refining and/or 
one or more specific 
process(es)
7 
 
Or 
 
Other operations 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 
does not exceed 50% of the ex-works price of the product 
  
2711 Petroleum gases and other 
gaseous hydrocarbons Operations of refining and/or 
one or more specific process(es)
8 
 
Or 
 
Other operations 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 
does not exceed 50% of the 
ex-works price of the product  
2712 Petroleum jelly;  paraffin 
wax, microcrystalline 
petroleum wax, slack wax, 
ozokerite, lignite wax, peat wax, other mineral waxes 
and similar products 
obtained by synthesis or by other processes, whether or 
not coloured Operations of refining and/or 
one or more specific 
process(es)
9 
 
Or 
 
Other operations 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 
does not exceed 50% of the 
ex-works price of the product   
                                                      
7 For the special conditions relating to "speci fic processes", see Introductory Note 7.2. 
8 For the special conditions relating to "specific proce sses", see Introductory Note 5, 7.1, 7.2, and 7.3. 
9 For the special conditions relating to "speci fic processes", see Introductory Note 7.2. WT/COMTD/N/17 
Página 52  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
2713 Petroleum coke, petroleum 
bitumen and other residues 
of petroleum oils or of oils obtained from bituminous 
materials Operations of refining and/or 
one or more specific 
process(es)
10 
 
Or 
 
Other operations 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 
does not exceed 50% of the ex-works price of the product 
  
2714 Bitumen and asphalt, 
natural;  bituminous or oil 
shale and tar sands;  
asphaltites and asphaltic 
rocks Operations of refining and/or 
one or more specific 
process(es)11 
 
Or  
Other operations 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 
does not exceed 50% of the 
ex-works price of the product 
  
2715 Bituminous mixtures based 
on natural asphalt, on 
natural bitumen, on petroleum bitumen, on 
mineral tar or on mineral 
tar pitch Operations of refining and/or 
one or more specific 
process(es)
12 
 
Or 
 
Other operations 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 
does not exceed 50% of the ex-works price of the product  
                                                      
10 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
11 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
12 For the special conditions relating to "specific pr ocesses", see Introductory Notes 7.1, 7.2 and 7.3.  WT/COMTD/N/17 
 Página 53 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 28 Inorganic chemicals;  
organic or inorganic 
compounds or precious metals, of rare-earth 
metals, of radioactive 
elements or of isotopes;  except for: Manufacture 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 does not 
exceed 20% of the ex-works 
price of the product  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
ex 2805 "Mischmetall" Manufacture by electrolytic 
or thermal treatment in which the value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
  
ex 2811 Sulphur trioxide Manufacture from sulphur 
dioxide Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
ex 2833 Aluminium sulphate Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the product 
  
ex 2840 Sodium perborate Manufacture from disodium 
tetraborate pentahydrate Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
ex Chapter 29 Organic chemicals;  except 
for: Manufacture 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 does not exceed 20% of the ex-works 
price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
ex 2901 Acyclic hydrocarbons for 
use as power or heating 
fuels Operations of refining and/or 
one or more specific 
process(es)13 
 
Or 
  
                                                      
13 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. WT/COMTD/N/17 
Página 54  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  Other operations 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 
does not exceed 50% of the 
ex-works price of the product   
ex 2902 Cyclanes and cyclenes 
(other than azulenes), 
benzene, toluene, xylenes, for use as power or heating 
fuels Operations of refining and/or 
one or more specific 
process(es)
14 
 
Or 
 Other operations 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 
does not exceed 50% of the 
ex-works price of the product 
  
ex 2905 Metal alcoholates of 
alcohols and of ethanol or 
glycerol Manufacture from materials 
of any heading, including 
other materials of heading 
No. 2905.  However, metal alcoholates of this heading 
may be used, provided their 
value does not exceed 20% of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
2915 Saturated acyclic 
monocarboxylic acids and 
their anhydrides, halides, peroxides and peroxyacids;  
their halogenated, 
sulphonated, nitrated or nitrosated derivatives 
 Manufacture from materials 
of any heading.  However, the 
value of all the materials of heading No. 2915 and 2916 
used may not exceed 20% of 
the ex-works price of the product Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
ex 2932 - Internal ethers and their 
halogenated, sulphonated, 
nitrated or nitrosated derivatives Manufacture from materials 
of any heading.  However, the 
value of all the materials of heading No. 2909 used may 
not exceed 20% of the ex-
works price of the product  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
                                                      
14 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.  WT/COMTD/N/17 
 Página 55 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Cyclic acetals and 
internal hemiacetals and 
their halogenated, sulphonated, nitrated or 
nitrosated derivatives 
 Manufacture from materials 
of any heading Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
2933 Heterocyclic compounds 
with nitrogen 
heteroatom(s) only Manufacture from materials 
of any heading.  However, the 
value of all the materials of heading No. 2932 and 2933 
used may not exceed 20% of 
the ex-works price of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
2934 Nucleic acids and their 
salts;  other heterocyclic 
compounds Manufacture from materials 
of any heading.  However the 
value of all the materials of heading No. 2932, 2933 
and 2934 used may not 
exceed 20% of the ex-works price of the product Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
ex Chapter 30 Pharmaceutical products;  
except for: Manufacture 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 does not 
exceed 20% of the ex-works 
price of the product   
3002 Human blood;  animal 
blood prepared for therapeutic, prophylactic or 
diagnostic uses;  antisera 
and other blood fractions and modified 
immunological products 
whether or not obtained by means of biotechnological 
processes;  vaccines, 
toxins, cultures of micro-organisms (excluding 
yeasts) and similar 
products: 
   WT/COMTD/N/17 
Página 56  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Products consisting of 
two or more constituents 
which have been mixed together for therapeutic or 
prophylactic uses or 
unmixed products for these uses, put up in 
measured doses or in 
forms or packings for retail sale 
 Manufacture from materials 
of any heading, including 
other materials of heading No. 3002.  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. 3002.  The materials 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 or prophylactic uses Manufacture from materials 
of any heading, including other materials of heading 
No. 3002.  The materials 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 
globulin Manufacture from materials 
of any heading, including other materials of heading 
No. 3002.  The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the ex-works price of the product 
  
 -- haemoglobin, blood 
globulin and serum 
globulin Manufacture from materials 
of any heading, including 
other materials of heading 
No. 3002.  The materials of this description may also be 
used, provided their value 
does not exceed 20% of the ex-works price of the product 
   WT/COMTD/N/17 
 Página 57 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 -- other Manufacture from materials 
of any heading, including 
other materials of heading No. 3002.  The materials of 
this description may also be 
used, provided their value does not exceed 20% of the 
ex-works price of the product 
  
3003 and 3004 Medicaments (excluding 
goods of heading No. 3002, 
3005 or 3006):    
 - Obtained from amikacin 
of heading No. 2941 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product.  However, materials of heading 
No. 3003 or 3004 may be 
used provided their value, taken together, does not 
exceed 20% of the ex-works 
price of the product   
 - Other Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product.  However, materials of heading 
No. 3003 or 3004 may be 
used provided their value, taken together, does not 
exceed 20% of the ex-works 
price of the product; 
- the value of all the materials 
used does not exceed 50% of the ex-works price of the 
product 
  
ex Chapter 31 Fertilizers;  except for: Manufacture 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 does not exceed 20% of the ex-works 
price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product WT/COMTD/N/17 
Página 58  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 3105 Mineral or chemical 
fertilizers containing two 
or three of the fertilizing elements nitrogen, 
phosphorous and 
potassium;  other fertilizers;  goods of this 
Chapter in tablets or 
similar forms or in packages of a gross weight 
not exceeding 10 kg, 
except for: - sodium nitrate 
- calcium cyanamide 
- potassium sulphate 
- magnesium potassium 
sulphate 
 Manufacture 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 
does not exceed 20% of the ex-works price of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
ex Chapter 32 Tanning or dyeing extracts;  
tannins and their 
derivatives;  dyes, 
pigments and other colouring matter;  paints 
and varnishes;  putty and 
other mastics;  inks;  
except for: Manufacture 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 does not 
exceed 20% of the ex-works 
price of the product  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
ex 3201 Tannins and their salts, 
esters, ethers, and other derivatives Manufacture from tanning 
extracts of vegetable origin Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
 
3205 Colour lakes; preparations 
as specified in Note 3 to 
this chapter based on colour lakes
15 Manufacture from materials 
of any heading, except 
heading No. 3203, 3204 and 3205.  However, 
materials from heading 
No. 3205 may be used provided their value does not 
exceed 20% of the ex-works 
price of the product Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
                                                      
15 According to Note 3 to Chapter 32 these prepara tions are those used for colouring any material or 
used as ingredients in the manufacturing of colouring pr eparations, provided that th ey are not classified in 
another heading in Chapter 32.  WT/COMTD/N/17 
 Página 59 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 33 Essential oils and 
resinoids;  perfumery, 
cosmetic or toilet preparations, except for: Manufacture 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 does not 
exceed 20% of the ex-works 
price of the product  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
3301 Essential oils (terpeneless 
or not), including concretes 
and absolutes;  resinoids;  extracted oleoresins;  
concentrates of essential 
oils in fats, in fixed oils, in waxes or the like, obtained 
by enfleurage or 
maceration;  terpenic by-products of the 
deterpenation of essential 
oils;  aqueous distillates and aqueous solutions of 
essential oils 
 Manufacture from materials 
of any heading, including 
materials of a different "group"
16 in this heading.  
However, materials of the 
same group may be used, provided their value does not 
exceed 20% of the ex-works 
price of the product Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
                                                      
16 A "group" is regarded as any part of the heading separated from the rest by a semicolon. WT/COMTD/N/17 
Página 60  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 34 Soap, organic surface-
active agents, washing 
preparations, lubricating preparations, artificial 
waxes, prepared waxes, 
polishing or scouring preparations, candles and 
similar articles, modelling 
pastes, "dental waxes" and dental preparations with a 
basis of plaster; except for: 
 Manufacture 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 that their value does 
not exceed 20% of the ex-
works price of the product Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
ex 3403 Lubricating preparations 
containing petroleum oils 
or oils obtained from 
bituminous minerals, provided they represent 
less than 70% by weight Operations of refining and/or 
one or more specific 
process(es)
17 
 Or 
 
Other operations 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 
does not exceed 50% of the 
ex-works price of the product   
3404 Artificial waxes and 
prepared waxes:   
 - With a basis of paraffin, 
petroleum waxes, waxes 
obtained from bituminous 
minerals, slack wax or scale wax Manufacture 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 does not exceed 50% of the ex-works 
price of the product 
  
 - Other Manufacture from materials 
of any heading, except: 
- hydrogenated oils having 
the character of waxes of heading No. 1516; Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
  - fatty acids not chemically 
defined or industrial fatty alcohols having the 
character of waxes of 
heading No. 3823  
                                                      
 17 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.  WT/COMTD/N/17 
 Página 61 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  - materials of heading 
No. 3404 
  
  However, these materials may 
be used provided that their 
total value does not exceed 20% of the ex-works price of 
the product  
ex Chapter 35 Albuminoidal substances; 
modified starches; glues; enzymes; except for: Manufacture 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 does not 
exceed 20% of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
3505 Dextrins and other 
modified starches (for 
example, pregelatinized or 
esterified starches); glues based on starches, or on 
dextrins or other modified 
starches:   
 - Starch ethers and esters Manufacture from materials 
of any heading, except those of heading No. 3505 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
 
 - Other Manufacture from materials 
of any heading, except those 
of heading No. 1108 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
ex 3507 Prepared enzymes not 
elsewhere specified or included Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product  
Chapter 36 Explosives;  pyrotechnic 
products;  matches;  pyrophoric alloys;  certain 
combustible preparations Manufacture 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 does not 
exceed 20% of the ex-works price of the product Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product WT/COMTD/N/17 
Página 62  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 37 Photographic or 
cinematographic goods; 
except for: Manufacture 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 does not 
exceed 20% of the ex-works 
price of the product  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
3701 Photographic plates and 
film in the flat, sensitized, unexposed, of any material 
other than paper, 
paperboard or textiles; 
instant print film in the flat, 
sensitized, unexposed, whether or not in packs:   
 - Instant print film for 
colour photography, in packs Manufacture in which all the 
materials used are classified within a heading other than 
heading Nos. 3701 or 3702.  
However, materials from heading No. 3702 may be 
used provided their value 
does not exceed 30% of the ex-works price of the product 
 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 all the 
materials used are classified within a heading other than 
heading Nos. 3701 or 3702.  
However, materials from heading Nos. 3701 and 3702 
may be used provided their 
value taken together, does not 
exceed 20% of the ex-works 
price of the product  Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
3702 Photographic film in rolls, 
sensitized, unexposed, of any material other than 
paper, paperboard or 
textiles;  instant print film in rolls, sensitized, 
unexposed 
 Manufacture in which all the 
materials used are classified within a heading other than 
heading Nos. 3701 or 3702 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
3704 Photographic plates, film 
paper, paperboard and 
textiles, exposed but not developed Manufacture in which all the 
materials used are classified 
within a heading other than heading Nos. 3701 to 3704 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  WT/COMTD/N/17 
 Página 63 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 38 Miscellaneous chemical 
products; except for: Manufacture 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 does not 
exceed 20% of the ex-works 
price of the product  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
ex 3801 - Colloidal graphite in 
suspension in oil and semi-colloidal graphite; 
carbonaceous pastes for 
electrodes Manufacture 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 with mineral oils Manufacture in which the 
value of all the materials of heading No. 3403 used does 
not exceed 20% of the ex-
works price of the product  Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
 
ex 3805 Spirits of sulphate 
turpentine, purified Purification by distillation or 
refining of raw spirits of 
sulphate turpentine Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
 
ex 3806 Ester gums Manufacture from resin acids Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
 
ex 3807 Wood pitch (wood tar 
pitch) Distillation of wood tar Ma nufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
 
3808 Insecticides, rodenticides, 
fungicides, herbicides, anti-
sprouting products and plant-growth regulators, 
disinfectants and similar 
products, put up in forms of packings for retail sale 
or as preparations or 
articles (for example, sulphur-treated bands, 
wicks and candles, and fly-
papers)  Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the 
products  WT/COMTD/N/17 
Página 64  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
3809 Finishing agents, dye 
carriers to accelerate the 
dyeing or fixing of dyestuffs and other 
products and preparations 
(for example, dressings and mordants), of a kind used 
in the textile, paper, leather 
or like industries, not elsewhere specified or 
included 
 Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the 
products  
3810 Pickling preparations for 
metal surfaces;  fluxes and 
other auxiliary preparations 
for soldering, brazing or 
welding; soldering, brazing or welding powders and 
pastes consisting of metal 
and other materials; preparations of a kind used 
as cores or coatings for 
welding electrodes or rods  Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the 
products  
3811 Anti-knock preparations, 
oxidation inhibitors, gum 
inhibitors, viscosity improvers, anti-corrosive 
preparations and other 
prepared additives, for mineral oils (including 
gasoline) or for other 
liquids used for the same purposes as mineral oils:   
 - Prepared additives for 
lubricating oil, containing 
petroleum oils or oils 
obtained from bituminous minerals Manufacture in which the 
value of all the materials of 
heading No. 3811 used does 
not exceed 50% 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 of the product   
3812 Prepared rubber 
accelerators;  compound plasticizers for rubber or 
plastics, not elsewhere 
specified or included;  anti-oxidizing preparations and 
other compound stabilizers 
for rubber or plastics  Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product   WT/COMTD/N/17 
 Página 65 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
3813  Preparations and charges 
for fire-extinguishers; 
charged fire-extinguishing grenades Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product 
  
3814 Organic composite solvents 
and thinners, not elsewhere 
specified or included;  
prepared paint or varnish removers Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the product   
3818 Chemical elements doped 
for use in electronics, in the form of discs, wafers or 
similar forms;  chemical 
compounds doped for use 
in electronics 
 Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product  
3819 Hydraulic brake fluids and 
other prepared liquids for hydraulic transmission, not 
containing or containing 
less than 70% by weight of petroleum oils or oils 
obtained from bituminous 
minerals 
 Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product  
3820 Anti-freezing preparations 
and prepared de-icing fluids Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product 
  
3822 Diagnostic or laboratory 
reagents on a backing and 
prepared diagnostic or laboratory reagents, 
whether or not on a 
backing, other than those of heading Nos. 3002 
or 3006 
 Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product  
3823 Industrial monocarboxylic 
fatty acids;  acid oils from 
refining;  industrial fatty alcohols:   
 - Industrial 
monocarboxylic fatty 
acids, acid oils from 
refining 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
 - Industrial fatty alcohols  Manufacture from materials 
of any heading including other materials of heading 
No. 3823 
  WT/COMTD/N/17 
Página 66  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
3824 Prepared binders for 
foundry moulds or cores; 
chemical products and preparations of the 
chemical or allied 
industries (including those consisting of mixtures of 
natural products), not 
elsewhere specified or included;  residual products 
of the chemical or allied 
industries, not elsewhere specified or included: 
   
 - The following of this 
heading: 
 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. 2905 Manufacture 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 does not 
exceed 20% of the ex-works price of the product Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  WT/COMTD/N/17 
 Página 67 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  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 
purification 
  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, whether 
or not on a paper or 
textile backing 
   
 - Other Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product  WT/COMTD/N/17 
Página 68  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
3901 to 3915 Plastics in primary forms, 
waste, parings and scrap, of 
plastic;  except for heading Nos. ex 3907 
and 3912 for which the 
rules are set out below:    
 - Addition 
homopolymerization products in which a single 
monomer contributes 
more than 99% by weight to the total polymer 
content Manufacture in which: 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product;  
- the value of any materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product
18 
 Manufacture in which the 
value of all the materials used does not exceed 25% of the 
ex-works price of the product 
 - Other Manufacture in which the 
value of the materials of 
Chapter 39 used does not exceed 20% of the ex-works 
price of the product
19 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
ex 3907 - Copolymer, made from 
polycarbonate and 
acrylonitrile-butadiene-styrene copolymer (ABS) Manufacture 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 does not 
exceed 50% of the ex-works 
price of the product
20  
 - Polyester  Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product and/or manufacture from 
polycarbonate of tetrabromo-
(bisphenol A)   
                                                      
 18 In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, 
on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. 
 
19 In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, 
on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. 
 
20 In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, 
on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.  WT/COMTD/N/17 
 Página 69 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
3912 Cellulose and its chemical 
derivatives, not elsewhere 
specified or included, in primary forms Manufacture in which the 
value of any materials 
classified in the same heading as the product does not 
exceed 20% of the ex-works 
price of the product   
3916 to 3921 Semi-manufactures and 
articles of plastics;  except for heading Nos. ex 3916, 
ex 3917, ex 3920 and 
ex 3921, for which the rules are set out below: 
   
 - Flat products, further 
worked than only surface-
worked or cut into forms other than rectangular 
(including square);  other 
products, further worked than only surface-worked Manufacture in which the 
value of any materials of 
Chapter 39 used does not exceed 50% of the ex-works 
price of the product Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
 - Other:   
 -- Addition 
homopolymerization 
products in which a 
single monomer contributes more than 
99% by weight to the 
total polymer content Manufacture in which: 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the product;  
- the value of any materials of 
Chapter 39 used does not exceed 20% of the ex-works 
price of the product
21 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product 
 -- Other Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product 
 
ex 3916 and 
ex 3917 Profile shapes and tubes Manufacture in which: 
- the value of all the materials 
used does not exceed 50% of the ex-works price of the 
product;  
- the value of any materials 
classified within the same 
heading as the product used 
does not exceed 20% of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
                                                      
 21 In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, 
on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. WT/COMTD/N/17 
Página 70  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 3920 - Ionomer sheet or film Manufacture from a 
thermoplastic partial salt 
which is a copolymer of ethylene and metacrylic acid 
partly neutralized with metal 
ions, mainly zinc and sodium  Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
 - Sheets of regenerated 
cellulose, polyamides or polyethylene Manufacture in which the 
value of any materials classified in the same heading 
as the product does not 
exceed 20% of the ex-works price of the product 
  
ex 3921 Foils of plastic, metallized Manufacture from highly 
transparent polyester foils 
with a thickness of less than 23 micron
22 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
3922 to 3926 Articles of plastics Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product  
ex Chapter 40 Rubber and articles 
thereof;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
  
ex 4001 Laminated slabs or crepe 
rubber for shoes Lamination of sheets of 
natural rubber 
  
4005 Compounded rubber, 
unvulcanized, in primary 
forms or in plates, sheets or strip Manufacture in which the 
value of all the materials 
used, except natural rubber, does not exceed 50% of the 
ex-works price of the product 
  
4012 Retreaded or used 
pneumatic tyres of rubber;  
solid or cushion tyres, interchangeable tyre treads 
and tyre flaps, of rubber: 
   
 - Retreaded pneumatic, 
solid or cushion tyres, of 
rubber 
 Retreading of used tyres  
 - Other Manufacture from materials 
of any heading, except those 
of heading Nos. 4011 or 4012 
  
ex 4017 Articles of hard rubber Manufacture from hard 
rubber  
                                                      
 22 The following foils shall be considered as highly transparent:  foils, the optical dimming of which - 
measured according to ASTM-D 1003 -16 by Gardner Hazemete r (i.e. Hazefactor) - is less than 2 per cent.  WT/COMTD/N/17 
 Página 71 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 41 Raw hides and skins (other 
than furskins) and leather; 
except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
ex 4102 Raw skins of sheep or 
lambs, without wool on Removal of wool from sheep 
or lamb skins, with wool on 
  
4104 to 4107 Leather, without hair or 
wool, other than leather of 
heading Nos. 4108 or 4019 Retanning of pre-tanned  
leather 
 
Or  
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product   
4109 Patent leather and patent 
laminated leather;  metallized leather Manufacture from leather of 
heading Nos. 4104 to 4107 provided its value does not 
exceed 50% of the ex-works 
price of the product  
Chapter 42 Articles of leather; 
saddlery and harness; 
travel goods, handbags and 
similar containers;  articles of animal gut (other than 
silk worm gut) Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
ex Chapter 43 Furskins and artificial fur; 
manufactures thereof; 
except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product  
ex 4302 Tanned or dressed furskins, 
assembled:   
 - Plates, crosses and similar 
forms Bleaching or dyeing, in 
addition to cutting and assembly of non-assembled, 
tanned or dressed furskins  
 - Other Manufacture from non-
assembled, tanned or dressed 
furskins 
  
4303 Articles of apparel, 
clothing accessories and 
other articles of furskin Manufacture from non-
assembled, tanned or dressed 
furskins of heading No. 4302  WT/COMTD/N/17 
Página 72  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 44 Wood and articles of wood;  
wood charcoal; except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
ex 4403 Wood roughly squared Manufacture from wood in 
the rough, whether or not 
stripped of its bark or merely 
roughed down   
ex 4407 Wood sawn or chipped 
lengthwise, sliced or peeled, of a thickness 
exceeding 6 mm, planed, 
sanded or finger-jointed 
 Planing, sanding or finger-
jointing  
ex 4408 Veneer sheets and sheets 
for plywood, of a thickness 
not exceeding 6 mm, 
spliced, and other wood sawn lengthwise, sliced or 
peeled of a thickness not 
exceeding 6 mm, planed, sanded or finger-jointed 
 Splicing, planing, sanding or 
finger-jointing  
ex 4409 Wood continuously shaped 
along any of its edges or 
faces, whether or not 
planed, sanded or finger-jointed:   
 - Sanded or finger-jointed Sanding or finger-jointing  
 - Beadings and mouldings 
 Beading or moulding  
ex 4410 to 
ex 4413 Beadings and mouldings, 
including moulded skirting 
and other moulded boards 
 Beading or moulding  
ex 4415 Packing cases, boxes, 
crates, drums and similar 
packings, of wood  Manufacture from boards not 
cut to size  
ex 4416 Casks, barrels, vats, tubs 
and other coopers' products and parts thereof, of wood 
 Manufacture from riven 
staves, not further worked than sawn on the two 
principal surfaces  
ex 4418 - 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, shingles 
and shakes may be used  
 - Beadings and mouldings 
 Beading or moulding  
ex 4421 Match splints;  wooden 
pegs or pins for footwear Manufacture from wood of 
any heading except drawn 
wood of heading No. 4409   WT/COMTD/N/17 
 Página 73 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 45 Cork an d articles of cork; 
except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
4503 Articles of natural cork Manufacture from cork of 
heading No. 4501  
Chapter 46 Manufactures of straw, of 
esparto or of other plaiting 
materials;  basketware and wickerwork Manufacture in which all the 
materials used are classified 
within a heading other than that of the product  
Chapter 47 Pulp of wood or of other 
fibrous cellulosic material; 
recovered (waste and 
scrap) paper or paperboard Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
ex Chapter 48 Paper and paperboard; 
articles of paper pulp, of 
paper or of paperboard; 
except for:  Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
ex 4811 Paper and paperboard, 
ruled, lined or squared only Manufacture from paper-
making materials of Chapter 47 
  
4816 Carbon paper, self-copy 
paper and other copying or 
transfer papers (other than those of heading 
No. 4809), duplicator 
stencils and offset plates, of paper, whether or not 
put up in boxes 
 Manufacture from paper-
making materials of 
Chapter 47  
4817 Envelopes, letter cards, 
plain postcards and 
correspondence cards, of paper or paperboard; 
boxes, pouches, wallets 
and writing compendiums, of paper or paperboard, 
containing an assortment of 
paper stationery  Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
ex 4818 Toilet paper Manufacture from paper-
making materials of 
Chapter 47 
  WT/COMTD/N/17 
Página 74  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 4819 Cartons, boxes, cases, bags 
and other packing 
containers, of paper, paperboard, cellulose 
wadding or webs of 
cellulose fibres Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
ex 4820 Letter pads Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product 
  
ex 4823 Other paper, paperboard, 
cellulose wadding and webs of cellulose fibres, 
cut to size or shape Manufacture from paper-
making materials of Chapter 47  
ex Chapter 49 Printed books, newspapers, 
pictures and other products 
of the printing industry; manuscripts, typescripts 
and plans; except for: 
 Manufacture in which all the 
materials used are classified 
within a heading other than that of the product  
4909 Printed or illustrated 
postcards;  printed cards bearing personal greetings, 
messages or 
announcements, whether or not illustrated, with or 
without envelopes or 
trimmings  Manufacture from materials 
not classified within heading Nos. 4909 or 4911  
4910 Calendars of any kind, 
printed, including calendar blocks:   
 - Calendars of the 
"perpetual" type or with replaceable blocks 
mounted on bases other 
than paper or paperboard Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- 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 in heading 
Nos. 4909 and 4911  
ex Chapter 50 Silk; except for:  Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
   WT/COMTD/N/17 
 Página 75 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 5003 Silk waste (including 
cocoons unsuitable for 
reeling, yarn waste and garnetted stock), carded or 
combed 
 Carding or combing of silk 
waste  
5004 to ex 5006 Silk yarn and yarn spun 
from silk waste Manufacture from23: 
- raw silk or silk waste carded 
or combed or otherwise prepared for spinning, 
- other natural fibres not 
carded or combed or otherwise prepared for 
spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials   
5007 Woven fabrics of silk or of 
silk waste:   
 - Incorporating rubber 
thread Manufacture from single 
yarn24  
 - Other Manufacture from25:  
  - coir yarn, 
- natural fibres, 
- man-made staple fibres not 
carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or textile 
pulp, or  
- paper or  
  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 the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product  
                                                      
 23 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5.  
24 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 25 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. WT/COMTD/N/17 
Página 76  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 51 Wool, fine or coarse 
animal hair;  horsehair yarn 
and woven fabric; except for: 
 Manufacture in which all the 
materials used are classified 
within a heading other than that of the product  
5106 to 5110 Yarn of wool, of fine or 
coarse animal hair or of 
horsehair Manufacture from1: 
- raw silk or silk waste carded 
or combed or otherwise 
prepared for spinning, 
- natural fibres, not carded or 
combed or otherwise 
prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5111 to 5113 Woven fabrics of wool, of 
fine or coarse animal hair 
or of horsehair:   
 - Incorporating rubber 
thread Manufacture from single 
yarn26 
  
 - Other Manufacture from27:  
  - coir yarn, 
- natural fibres, 
- man-made staple fibres not 
carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or textile 
pulp, or  
- paper or  
  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 the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product  
                                                      
 26 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 27 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5.  WT/COMTD/N/17 
 Página 77 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 52 Cotton;  except fo r: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
5204 to 5207 Yarn and thread of cotton Manufacture from28: 
- raw silk or silk waste  
carded or combed or 
otherwise prepared for spinning, 
- natural fibres not carded or 
combed or otherwise prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5208 to 5212 Woven fabrics of cotton:   
 - Incorporating rubber 
thread 
  
Manufacture from single yarn
29  
 - Other Manufacture from30:  
  - coir yarn, 
- natural fibres, 
- man-made staple fibres not 
carded or combed or 
otherwise prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper 
 
or   
  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 the unprinted 
fabric used does not exceed 47.5% of the ex-works price 
of the product  
                                                      
 28 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5.  
29 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 30 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. WT/COMTD/N/17 
Página 78  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 53 Other vegetable textile 
fibres;  paper yarn and 
woven fabrics of paper yarn;  except for: 
 Manufacture in which all the 
materials used are classified 
within a heading other than that of the product  
5306 to 5308 Yarn of other vegetable 
textile fibres;  paper yarn Manufacture from31: 
- raw silk or silk waste carded 
or combed or otherwise 
prepared for spinning, 
- natural fibres not carded or 
combed or otherwise 
prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5309 to 531132 Woven fabrics of other 
vegetable textile fibres; 
woven fabrics of paper 
yarn:   
 - Incorporating rubber 
thread Manufacture from single 
yarn33  
 - Other Manufacture from34: 
- coir yarn, 
- jute yarn, 
- natural fibres, 
- man-made staple fibres not 
carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or textile 
pulp, or  
- paper  
or 
  
                                                      
 31 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 32 The entry for HS heading Nos. 5309 to 5311 replaced  by Decision No. 114/2000 (OJ No. L [to be 
published]), e.i.f. 1 January 2001. 
 33 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 34 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5.  WT/COMTD/N/17 
 Página 79 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  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 the unprinted 
fabric used does not exceed 47.5% of the ex-works price 
of the product  
5401 to 5406 Yarn, monofilament and 
thread of man-made filaments Manufacture from
1: 
- raw silk or silk waste carded 
or combed or otherwise 
prepared for spinning, 
- natural fibres, not carded or 
combed or otherwise 
prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5407 and 5408 Woven fabrics of man-
made filament yarn:   
 - Incorporating rubber 
thread Manufacture from single 
yarn35  
 - Other Manufacture from36:  
  - coir yarn, 
- natural fibres, - man-made staple fibres, not 
carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or textile 
pulp, or 
- paper 
or  
                                                      
 35 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 36 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. WT/COMTD/N/17 
Página 80  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  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 the unprinted 
fabric used does not exceed 47.5% of the ex-works price 
of the product  
5501 to 5507 Man-made staple fibres Manufacture from chemical 
materials or textile pulp   
5508 to 5511 Yarn and sewing thread of 
man-made staple fibres Manufacture from37: 
- raw silk or silk waste, 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres, not carded or 
combed or otherwise 
prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5512 to 5516 Woven fabrics of man-
made staple fibres:   
 - Incorporating rubber 
thread Manufacture from single 
yarn1  
 - Other Manufacture from1: 
- coir yarn, 
- natural fibres, 
- man-made staple fibres not 
carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or textile 
pulp, or 
- paper or  
                                                      
 37 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5.  WT/COMTD/N/17 
 Página 81 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  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 the unprinted 
fabric used does not exceed 47.5% of the ex-works price 
of the product  
ex Chapter 56 Wadding, felt and non-
wovens;  special yarns;  twine, cordage, ropes and 
cables and articles thereof;  
except for: Manufacture from
1: 
- coir yarn, - natural fibres, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5602 Felt, whether or not 
impregnated, coated, 
covered or laminated:   
 - Needleloom felt Manufacture from38: 
- natural fibres, 
- chemical materials or textile 
pulp 
However:  
  - polypropylene filament of 
heading No. 5402, 
- polypropylene fibres of 
heading Nos. 5503 or 5506, 
or 
- polypropylene filament tow 
of heading No. 5501, of 
which the denomination in all cases of a single filament 
or fibre is less than 9 decitex 
may be used, provided their value does not exceed 40% 
of the ex-works price of the 
product 
  
 - Other Manufacture from1: 
- natural fibres, - man-made staple fibres 
made from casein, or 
- chemical materials or textile 
pulp 
  
                                                      
38 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. WT/COMTD/N/17 
Página 82  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
5604 Rubber thread and cord, 
textile covered;  textile 
yarn, and strip and the like of heading No. 5404 
or 5405, impregnated, 
coated, covered or sheathed with rubber or plastics: 
   
 - Rubber thread and cord, 
textile covered Manufacture from rubber 
thread or cord, not textile 
covered 
  
 - Other Manufacture from1: 
- natural fibres, not carded or 
combed or otherwise 
processed for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5605 Metallized yarn, whether or 
not gimped, being textile yarn, or strip or the like of 
heading Nos. 5404 or 5405, 
combined with metal in the 
form of thread, strip or 
powder or covered with metal Manufacture from
1: 
- natural fibres, - man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5606 Gimped yarn, and strip and 
the like of heading Nos. 5404 or 5405, gimped 
(other than those of 
heading No. 5605 and 
gimped horsehair yarn);  
chenille yarn (including flock chenille yarn);  loop 
wale-yarn Manufacture from
39: 
- natural fibres, - man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials  
Chapter 5740 Carpets and other textile 
floor coverings:   
 - Of needleloom felt Manufacture from1: 
- natural fibres, or 
- chemical materials or textile 
pulp 
However:  
                                                      
39 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
40 This rule, inserted by Decision No. 188/99 (OJ No L [to be published]), e.i.f. 1 January 2000, 
replaces the former rule for Chapter 57, which was in serted by Decision No. 45/99 (OJ No. L266, dated 
19 October 2000), e.i.f. 1 January 1999.  WT/COMTD/N/17 
 Página 83 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  - polypropylene filament of 
heading No. 5402,
or 
- polypropylene fibres of 
heading Nos. 5503 or 5506, 
or 
- polypropylene filament tow 
of heading No. 5501, 
of which the denomination in all cases of a single filament 
or fibre is less than 9 decitex
may be used, provided their value does not exceed 40% of 
the ex-works price of the 
product 
Jute fabric may be used as a 
backing   
 - Of other felt Manufacture from1: 
- natural fibres not carded or 
combed or otherwise 
processed for spinning, 
 
or 
 
- chemical materials or textile 
pulp 
  
 - Other Manufacture from41: 
- coir yarn or jute yarn, - synthetic or artificial 
filament yarn, 
- natural fibres,  
or 
 - man-made staple fibres, not 
carded or combed or 
otherwise processed for spinning 
Jute fabric may be used as a 
backing  
ex Chapter 58 Special woven fabrics;  
tufted textile fabrics;  lace;  
tapestries;  trimmings;  
embroidery;  except for:   
 - Combined with rubber 
thread Manufacture from single 
yarn42 
  
                                                      
41 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
42 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. WT/COMTD/N/17 
Página 84  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other Manufacture from43: 
- natural fibres, 
- man-made staple fibres not 
carded or combed or  
    otherwise processed for 
spinning, or 
- chemical materials or textile 
pulp 
 or 
  
  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 the unprinted fabric used does not exceed 
47.5% of the ex-works price 
of the product 
  
5805 Hand-woven tapestries of 
the types gobelins, 
Flanders, Aubusson, 
Beauvais and the like, and needle-worked tapestries 
(for example, petit point, 
cross stitch), whether or not made up 
 Manufacture in which all the 
used are classified within a 
heading, other than that of the 
product  
5810 Embroidery in the piece, in 
strips or in motifs Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 50% of the ex-works price of the 
product  
                                                      
43 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5.  WT/COMTD/N/17 
 Página 85 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
5901 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 and 
similar stiffened textile 
fabrics of a kind used for hat foundations 
 Manufacture from yarn  
5902 Tyre cord fabric of high 
tenacity yarn of nylon or 
other polyamides, 
polyesters or viscose 
rayon:   
 - Containing not more than 
90% by weight of textile 
materials 
 Manufacture from yarn  
 - Other Manufacture from chemical 
materials or textile pulp   
5903 Textile fabrics 
impregnated, coated, 
covered or laminated with 
plastics, other than those of heading No. 5902 Manufacture from yarn 
 
or 
 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 the unprinted 
fabric used does not exceed 47.5% of the ex-works price 
of the product 
  
5904 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 shape 
 Manufacture from yarn
44  
                                                      
44 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. WT/COMTD/N/17 
Página 86  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
5905 Textile wall coverings:   
 - Impregnated, coated, 
covered or laminated with rubber, plastics or other 
materials  
 Manufacture from yarn  
 - Other Manufacture from45:  
  - coir yarn, 
- natural fibres, - man-made staple fibres, not 
carded or combed or 
otherwise processed for spinning, or 
- chemical materials or textile 
pulp 
 
or   
  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 the unprinted 
fabric used does not exceed 47.5% of the ex-works price 
of the product 
  
5906 Rubberized textile fabrics, 
other than those of heading 
No. 5902:   
 - Knitted or crocheted 
fabrics Manufacture from46: 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or textile 
pulp  
 - Other fabrics made of 
synthetic filament yarn, 
containing more than 90% by weight of textile 
materials Manufacture from chemical 
materials  
                                                      
45 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
46 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5.  WT/COMTD/N/17 
 Página 87 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other Manufacture from yarn 
  
5907 Textile fabrics otherwise 
impregnated, coated or 
covered;  painted canvas 
being theatrical scenery, 
studio backcloths or the like Manufacture from yarn 
 
or 
 
Printing accompanied by at least two preparatory or 
finishing operations (such as 
scouring, bleaching, mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, permanent finishing, 
decatising, impregnating, 
mending and burling), provided that the value of the 
unprinted fabric used does not 
exceed 47.5% of the ex-works price of the product 
  
5908 Textile wicks, woven, 
plaited or knitted, for 
lamps, stoves, lighters, 
candles or the like;  
incandescent gas mantles 
and tubular knitted gas mantle fabric therefore, 
whether or not 
impregnated:   
 - Incandescent gas mantles, 
impregnated Manufacture from tubular 
knitted gas-mantle fabric 
  
 - Other Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
5909 to 5911 Textile articles of a kind 
suitable for industrial use:   WT/COMTD/N/17 
Página 88  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Polishing discs or rings 
other than of felt of 
heading No. 5911 Manufacture from yarn or 
waste fabrics or rags of 
heading No. 6310  
 - Woven fabrics, of a kind 
commonly used in paper-
making or other technical 
uses, felted or not, whether or not 
impregnated or coated, 
tubular or endless with single or multiple warp 
and/or weft, or flat woven 
with multiple warp and/or weft of heading No. 5911 Manufacture from
47: 
- coir yarn, 
- the following materials: 
-- yarn of 
polytetrafluoroethylene48, 
-- yarn, multiple, of 
polyamide, coated impregnated or covered 
with a phenolic resin, 
-- yarn of synthetic textile 
fibres of aromatic 
polyamides, obtained by   
  polycondensation of m-
phenylenediamine and isophthalic acid, 
-- monofil of 
polytetrafluoroethylene
49, 
-- yarn of synthetic textile 
fibres of poly-p-phenylene 
terephthalamide, 
-- glass fibre yarn, coated 
with phenol resin and 
gimped with acrylic yarn50,  
  -- copolyester monofilaments 
of a polyester and a resin of terephthalic acid and 1.4 
cyclohexanedincthanol and 
isophthalic acid, 
-- natural fibres, 
- man-made staple fibres not 
carded or combed or otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
  
                                                      
47 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
48 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery. 
49 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery. 
50 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery.  WT/COMTD/N/17 
 Página 89 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other Manufacture from51: 
- coir yarn, 
- natural fibres, - man-made staple fibres not 
carded or combed or 
otherwise processed for spinning, or 
- chemical materials or textile 
pulp  
Chapter 60 Knitted or crocheted 
fabrics Manufacture from52: 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or otherwise processed for 
spinning, or 
- chemical materials or textile 
pulp  
Chapter 61 Articles of apparel and 
clothing accessories, 
knitted or crocheted:   
 - Obtained by sewing 
together or otherwise 
assembling, two or more pieces of knitted or 
crocheted fabric which 
have been either cut to form or obtained directly 
to form 
 Manufacture from yarn
53,54  
 - Other  Manufacture from55: 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or textile 
pulp  
ex Chapter 62 Articles of apparel and 
clothing accessories, not knitted or crocheted;  
except for: 
 Manufacture from yarn
56,57  
                                                      
51 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
52 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
53 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
54 See Introductory Note 6. 
55 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
56 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
57 See Introductory Note 6. WT/COMTD/N/17 
Página 90  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 6202, ex 6204, 
ex 6206, ex 6209 and 
ex 6211 Women's, girls' and babies' 
clothing and clothing 
accessories for babies, embroidered Manufacture from yarn
58 
 
Or  
Manufacture from 
unembroidered fabric, provided that the value of the 
unembroidered fabric used 
does not exceed 40% of the ex-works price of the 
product
59 
  
ex 6210 and 
ex 6216 Fire resistant equipment of 
fabric covered with foil of 
aluminized polyester Manufacture from yarn60 
 
Or 
 
Manufacture from uncoated 
fabric provided the value of the uncoated fabric used does 
not exceed 40% of the ex-
works price of the product
61 
  
6213 and 6214 Handkerchiefs, shawls, 
scarves, mufflers, mantillas, veils and the 
like:   
 - Embroidered Manufacture from unbleached 
single yarn62,63 
 
Or  
Manufacture from 
unembroidered fabric, provided that the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
product
64 
  
 - Other Manufacture from unbleached 
single yarn65,66
or  
                                                      
58 See Introductory Note 6. 
59 See Introductory Note 6. 
60 See Introductory Note 6. 
61 See Introductory Note 6. 
62 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
63 See Introductory Note 6. 
64 See Introductory Note 6. 
65 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
66 See Introductory Note 6.  WT/COMTD/N/17 
 Página 91 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  Making up followed by 
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 the unprinted goods of heading Nos. 6213 
and 6214 used does not 
exceed 47.5% of the ex-
works price of the product 
  
6217 Other made-up clothing 
accessories;  parts of 
garments or of clothing accessories, other than 
those of heading No. 6212:   
 - Embroidered Manufacture from yarn67 
 
or 
 Manufacture from 
unembroidered fabric, 
provided the value of the unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the product
68 
  
 - Fire resistant equipment 
of fabric covered with foil 
of aluminized polyester Manufacture from yarn69 
or 
Manufacture from uncoated fabric provided that the value 
of the uncoated fabric used 
does not exceed 40% of the ex-works price of the 
product
70 
  
                                                      
67 See Introductory Note 6. 
68 See Introductory Note 6. 
69 See Introductory Note 6. 
70 See Introductory Note 6. WT/COMTD/N/17 
Página 92  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Interlinings for collars 
and cuffs, cut out Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
  
 - Other Manufacture from yarn71  
ex Chapter 63 Other made-up textile 
articles;  sets;  worn clothing and worn textile 
articles;  rags;  except for: Manufacture in which all the 
materials used are classified within a heading, other than 
that of the product 
  
6301 to 6304 Blankets, travelling rugs, 
bed linen etc.;  curtains 
etc.;  other furnishing articles:   
 - Of felt, of non-wovens Manufacture from72: 
- natural fibres, or - chemical materials or textile 
pulp 
  
 - Other:   
 -- Embroidered Manu facture from unbleached 
single yarn73,74 
 
Or  
Manufacture from 
unembroidered fabric (other than knitted or crocheted), 
provided the value of the 
unembroidered fabric used does not exceed 40% of the 
ex-works price of the product  
 -- Other Manufacture from unbleached 
single yarn75,76 
  
                                                      
71 See Introductory Note 6. 
72 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
73 See Introductory Note 6. 
74 For knitted or crocheted articles, not elastic or  rubberised, obtained by sewing or assembling 
pieces of knitted or crocheted fabrics (cut out or kn itted directly to shape), s ee Introductory Note 6. 
75 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
76 For knitted or crocheted articles, not elastic or  rubberized, obtained by sewing or assembling 
pieces of knitted or crocheted fabrics (cut out or kn itted directly to shape), s ee Introductory Note 6.  WT/COMTD/N/17 
 Página 93 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
6305 Sacks and bags, of a kind 
used for the packing of 
goods  Manufacture from
77: 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or textile 
pulp 
  
6306 Tarpaulins, awnings and 
sunblinds;  tents;  sails for 
boats, sailboards or landcraft;  camping goods:   
 - Of non-wovens Manufacture from78,79: 
- natural fibres, or 
- chemical materials or textile 
pulp 
  
 - Other Manufacture from unbleached 
single yarn1,2 
  
6307 Other made-up articles, 
including dress patterns Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
6308 Sets consisting of woven 
fabric and yarn, whether or 
not with accessories, for making up into rugs, 
tapestries, embroidered 
table cloths or serviettes, or similar textile articles, put 
up in packings for retail 
sale Each 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 
be incorporated, provided their total value does not 
exceed 15% of the ex-works 
price of the set  
ex Chapter 64 Footwear, gaiters and the 
like;  except for: Manufacture from materials 
of any headings except for 
assemblies of uppers affixed 
to inner soles or to other sole components of heading 
No. 6406 
  
                                                      
77 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
78 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
79 See Introductory Note 6. WT/COMTD/N/17 
Página 94  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
6406 Parts of footwear 
(including uppers whether 
or not attached to soles other than outer soles);  
removable in-soles, heel 
cushions and similar articles;  gaiters, leggings 
and similar articles, and 
parts thereof  Manufacture in which all the 
materials used are classified 
within a heading other than that of the product  
ex Chapter 65 Headgear and parts thereof;  
except for: Manufacture in which all the 
materials used are classified 
within a heading, other than that of the product 
  
6503 Felt hats and other felt 
headgear, made from the 
hat bodies, hoods or 
plateaux of heading No. 6501, whether or not 
lined or trimmed 
 Manufacture from yarn or 
textile fibres
80  
6505 Hats and other headgear, 
knitted or crocheted, or 
made up from lace, felt or 
other textile fabric, in the 
piece (but not in strips), whether or not lined or 
trimmed;  hairnets of any 
material, whether or not lined or trimmed Manufacture from yarn or 
textile fibres
81  
ex Chapter 66 Umbrellas, sun umbrellas, 
walking-sticks, seat-sticks, 
whips, riding-crops, and 
parts thereof;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
  
6601 Umbrellas and sun 
umbrellas (including 
walking-stick umbrellas, 
garden umbrellas and similar umbrellas) Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the product  
Chapter 67 Prepared feathers and 
down and articles made of 
feathers or of down;  
artificial flowers;  articles 
of human hair Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
ex Chapter 68 Articles of stone, plaster, 
cement, asbestos, mica or 
similar materials;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
                                                      
80 See Introductory Note 6. 
81 See Introductory Note 6.  WT/COMTD/N/17 
 Página 95 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 6803 Articles of slate or of 
agglomerated slate Manufacture from worked 
slate 
  
ex 6812 Articles of asbestos;  
articles of mixtures with a 
basis of asbestos or of mixtures with a basis of 
asbestos and magnesium 
carbonate  Manufacture from materials 
of any heading  
ex 6814 Articles of mica, including 
agglomerated or reconstituted mica, on a 
support of paper, 
paperboard or other 
materials Manufacture from worked 
mica (including agglomerated or reconstituted mica)  
Chapter 69 Ceramic products Ma nufacture in which all the 
materials used are classified 
within a heading other than that of the product  
ex Chapter 70 Glass and glassware;  
except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
ex 7003, 
ex 7004 and 
ex 7005 
 Glass with a non-reflecting 
layer Manufacture from materials 
of heading No. 7001  
700682 Glass of heading 
Nos. 7003, 7004 or 7005, 
bent, edgeworked, engraved, drilled, 
enamelled or otherwise 
worked, but not framed or 
fitted with other materials:   
 - Glassplate substrates, 
coated with a dielectric 
thin film, semi-conductor 
grade, in accordance with SEMII standards
83 
 Manufacture from non-coated 
glass-plate substrate of 
heading No. 7006  
 - Other Manufacture from materials 
of heading No. 7001 
  
7007 Safety glass, consisting of 
toughened (tempered) or 
laminated glass 
 Manufacture from materials 
of heading No. 7001  
                                                      
82 This rule, inserted by Decision No. 45/99 (OJ No. L266, dated 19 October 2000), e.i.f. 
1 January 1999, replaces the form er rule for H eading No. 7006. 
83 SEMII – Semiconductor Equipment and Materials Institute Incorporated. WT/COMTD/N/17 
Página 96  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
7008 Multiple-walled insulating 
units of glass 
 Manufacture from materials 
of heading No. 7001  
7009 Glass mirrors, whether or 
not framed, including rear-
view mirrors  Manufacture from materials 
of heading No. 7001  
7010 Carboys, bottles, flasks, 
jars, pots, phials, ampoules and other containers, of 
glass, of a kind used for the 
conveyance or packing of goods;  preserving jars of 
glass;  stoppers, lids and 
other closures, of glass Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
 or 
 
Cutting of glassware, 
provided the total value of the 
uncut glassware used does not exceed 50% of the ex-works 
price of the product 
  
7013 Glassware of a kind used 
for table, kitchen, toilet, 
office, indoor decoration or similar purposes (other 
than that of heading 
Nos. 7010 or 7018) Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
 
or  
Cutting of glassware, 
provided the value of the uncut glassware used does not 
exceed 50% of the ex-works 
price of the product  
or 
  
  Hand-decoration (except silk-
screen printing) of hand-blown glassware, provided 
the total value of the hand-
blown glassware used does not exceed 50% of the ex-
works price of the product 
  
ex 7019 Articles (other than yarn) 
of glass fibres Manufacture from: 
- uncoloured slivers, rovings, 
yarn or chopped strands, or 
- glass wool  
ex Chapter 71 Natural or cultured pearls, 
precious or semi-precious 
stones, precious metals, metals clad with precious 
metal, and articles thereof;  
imitation jewellery;  coin;  except for: 
 Manufacture in which all the 
materials used are classified 
within a heading other than that of the product   WT/COMTD/N/17 
 Página 97 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 7101 Natural or cultured pearls, 
graded and temporarily 
strung for convenience of transport Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product 
  
ex 7102, 
ex 7103 and 
ex 7104 Worked precious or semi-
precious stones (natural, 
synthetic or reconstructed) 
 Manufacture from unworked 
precious or semi-precious 
stones  
7106, 7108 and 
7110 Precious metals:   
 - Unwrought Manufacture from materials 
not classified within 
headings 7106, 7108 
and 7110 
 
or  
Electrolytic, thermal or 
chemical separation of precious metals of heading 
Nos. 7106, 7108 or 7110 
 or 
 
Alloying of precious metals of heading Nos. 7106, 7108 
or 7110 with each other or 
with base metals   
 - Semi-manufactured or in 
powder form Manufacture from unwrought 
precious metals   
ex 7107, 
ex 7109 and 
ex 7111 Metals clad with precious 
metals, semi-manufactured Manufacture from metals clad 
with precious metals, 
unwrought 
  
7116 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 of the product 
  
7117 Imitation jewellery Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
or 
  
  Manufacture from base metal 
parts, not plated or covered 
with precious metals, 
provided the value of all the materials used does not 
exceed 50% of the ex-works 
price of the product  WT/COMTD/N/17 
Página 98  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 72 Iron and steel;  except  for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
7207 Semi-finished products of 
iron or non-alloy steel Manufacture from materials 
of heading Nos. 7201, 7202, 
7203, 7204 or 7205 
  
7208 to 7216 Flat rolled products, bars 
and rods, angles, shapes 
and sections of iron or non-alloy steel 
 Manufacture from ingots or 
other primary forms of 
heading No. 7206  
7217 Wire of iron or non-alloy 
steel Manufacture from semi-
finished materials of heading 
No. 7207   
ex 7218, 
7219 to 7222 Semi-finished products, 
flat rolled products, bars and rods, angles, shapes 
and sections of stainless 
steel  Manufacture from ingots or 
other primary forms of heading No. 7218  
7223 Wire of stainless steel Manufacture from semi-
finished materials of heading No. 7218 
  
ex 7224, 
7225 to 7228 Semi-finished products, 
flat rolled products, hot-
rolled bars and rods, in 
irregularly wound coils;  angles, shapes and 
sections, of other alloy 
steel;  hollow drill bars and 
rods, of alloy or non-alloy 
steel  Manufacture from ingots or 
other primary forms of 
heading Nos. 7206, 7218 
or 7224  
7229 Wire of other alloy steel Manufacture from semi-
finished materials of heading No. 7224  
ex Chapter 73 Articles of iron or steel;  
except for: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
  
ex 7301 Sheet piling Manufacture from materials 
of heading No. 7206 
   WT/COMTD/N/17 
 Página 99 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
7302 Railway or tramway track 
construction materials of 
iron or steel, the following:  rails, checkrails and 
rackrails, switch blades, 
crossing frogs, point rods and other crossing pieces, 
sleepers (cross-ties), fish-
plates, chairs, chair wedges, sole plates (base 
plates), rail clips, 
bedplates, ties and other material specialized for 
jointing or fixing rails 
 Manufacture from materials 
of heading No. 7206  
7304, 7305 and 
7306 Tubes, pipes and hollow 
profiles, of iron (other than cast iron) or steel 
 Manufacture from materials 
of heading Nos. 7206, 7207, 7218 or 7224  
ex 7307 Tube or pipe fittings of 
stainless steel (ISO 
No. X5CrNiMo 1712), 
consisting of several parts Turning, drilling, reaming, 
threading, deburring and 
sandblasting of forged blanks 
the value of which does not exceed 35% of the ex-works 
price of the product 
  
7308 Structures (excluding 
prefabricated buildings of 
heading No. 9406) and parts of structures (for 
example, bridges and 
bridge-sections, lock-gates, towers, lattice masts, roofs, 
roofing frameworks, doors 
and windows and their 
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 use in structures, of iron 
or steel  Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
welded angles, shapes and 
sections of Heading No. 7301 may not be used  
ex 7315 Skid chains Manufacture in which the 
value of all the materials of heading No. 7315 used does 
not exceed 50% of the ex-
works price of the product  WT/COMTD/N/17 
Página 100  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 74 Copper and articles 
thereof;  except for: Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
7401 Copper mattes;  cement 
copper (precipitated copper) Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
  
7402 Unrefined copper;  copper 
anodes for electrolytic refining Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
  
7403 Refined copper and copper 
alloys, unwrought:   
 - Refined copper Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
 - Copper alloys and refined 
copper containing other 
elements Manufacture from refined 
copper, unwrought, or waste 
and scrap of copper   
7404 - Copper waste and scrap Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
  
7405 Master alloys of copper Manufacture in which all the 
materials used are classified within a heading other than 
that of the product  
ex Chapter 75 Nickel and articles thereof;  
except for: Manufacture in which: 
- all the materials used are 
classified within a heading, other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the product 
  
7501 to 7503 Nickel mattes, nickel oxide 
sinters and other 
intermediate products of nickel metallurgy;  
unwrought nickel;  nickel 
waste and scrap Manufacture in which all the 
materials used are classified 
within a heading other than that of the product   WT/COMTD/N/17 
 Página 101 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 76 Aluminium and articles 
thereof;  except for: Manufacture in which: 
- all the materials used are 
classified within a heading, other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
760184 
 Unwrought aluminium 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 
product 
 or 
  
  Manufacture by thermal or 
electrolytic treatment from 
unalloyed aluminium or 
waste and scrap of aluminium   
7602 Aluminium waste or scrap Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
  
ex 7616 Aluminium articles other 
than gauze, cloth, grill, 
netting, fencing, 
reinforcing fabric and similar materials (including 
endless bands) of 
aluminium wire, and expanded metal of 
aluminium Manufacture in which: 
- all the materials used are 
classified within a heading, 
other than that of the product.  However, gauze, 
cloth, grill, netting, fencing, 
reinforcing fabric and similar materials (including 
endless bands) of aluminium 
wire or expanded metal of aliminium may be used; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product  
Chapter 77 Reserved for possible 
future use in the HS   
                                                      
84 This rule, inserted by Decision No. 45/99 (OJ No. L266, dated 19 October 2000), e.i.f. 
1 January 1999, replaces the form er rule for h eading No. 7601. WT/COMTD/N/17 
Página 102  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 78 Lead and articles thereof;  
except for: Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
7801 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 the product.  However, 
waste and scrap of heading 
No. 7802 may not be used   
7802 Lead waste and scrap Manufacture in which all the  
materials used are classified within a heading other than 
that of the product  
ex Chapter 79 Zinc and articles thereof;  
except for: Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the product 
  
7901 Unwrought zinc Manufacture in which all the 
materials used are classified within a heading other than 
that of the product.  However, 
waste and scrap of heading No. 7902 may not be used 
  
7902 Zinc waste and scrap Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product   WT/COMTD/N/17 
 Página 103 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 80 Tin and articles thereof;  
except for: Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
8001 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 heading 
No. 8002 may not be used   
8002 and 8007 Tin waste and scrap;  other 
articles of tin Manufacture in which all the 
materials used are classified within a heading other than 
that of the product  
Chapter 81 Other base metals;  
cermets;  articles thereof:    
 - Other base metals, 
wrought;  articles thereof Manufacture in which the 
value of all the materials classified within the same 
heading as the product used 
does not exceed 50% of the ex-works price of the product 
  
 - Other Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
ex Chapter 82 Tools, implements, cutlery, 
spoons and forks, of base 
metal;   parts thereof of 
base metal;  except for:  Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product   
8206 Tools of two or more of the 
heading Nos.  8202 
to 8205, put up in sets for retail sale Manufacture in which all the 
materials used are classified 
within a heading other than heading Nos. 8202 to 8205. 
However, tools of heading 
Nos. 8202 to 8205 may be incorporated into the set 
provided that their value does 
not exceed 15% of the ex-works price of the set 
  WT/COMTD/N/17 
Página 104  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8207 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, or screwdriving), including dies for drawing 
or extruding metal, and 
rock drilling or earth boring tools 
 Manufacture in which: 
- all the materials used are 
classified within a heading, other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product  
8208 Knives and cutting blades, 
for machines or for 
mechanical appliances Manufacture in which: 
- all the materials used are 
classified within a heading, 
other than that of the product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product 
  
ex 8211 Knives with cutting blades, 
serrated or not (including 
pruning knives), other than knives of heading No. 8208 Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
knife blades and handles of 
base metal may be used   
8214 Other articles of cutlery 
(for example, hair clippers, butchers' 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 the product.  However, 
handles of base metal may be 
used 
  
8215 Spoons, forks, ladles, 
skimmers, cake-servers, fish-knives, butter knives, 
sugar tongs and similar 
kitchen or tableware 
 Manufacture in which all the 
materials used are classified within a heading other than 
that of the product.  However, 
handles of base metal may be 
used  
ex Chapter 83 Miscellaneous articles of 
base metal;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product. 
   WT/COMTD/N/17 
 Página 105 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 8302 Other mountings, fittings 
and similar articles suitable 
for buildings, and automatic door closers Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
the other materials of heading 
No. 8302 may be used provided that their value does 
not exceed 20% of the ex-
works price of the product   
ex 8306 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 heading 
No. 8306 may be used 
provided their value does not 
exceed 30% of the ex-works price of the product  
ex Chapter 84 Nuclear reactors, boilers, 
machinery and mechanical 
appliances;  parts thereof;  
except for: Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
ex 840185 Nuclear fuel elements Manufacture in which all the 
materials used are classified within a heading other than 
that of the product
86 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
 
8402 Steam or other vapour 
generating boilers (other 
than central heating hot 
water boilers capable also of producing low pressure 
steam);  super heated water 
boilers Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product  
8403 and 
ex 8404 Central heating boilers 
other than those of heading 
No. 8402 and auxiliary plant for central heating 
boilers 
 Manufacture in which all the 
materials used are classified 
within a heading other than heading Nos. 8403 or 8404 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
                                                      
85 This rule, inserted by Decision No. 188/99 (OJ No. L [to be published]), e.i.f. 1 January 2000, 
replaces the former rule for heading No. 8401. 
86 This rule shall appl y until 31 December 2005. WT/COMTD/N/17 
Página 106  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8406 Steam turbines and other 
vapour turbines Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
8407 Spark-ignition 
reciprocating or rotary 
internal combustion piston 
engines Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product   
8408 Compression-ignition 
internal combustion piston 
engines (diesel or semi-diesel engines) Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
8409 Parts suitable for use solely 
or principally with the engines of heading 
No. 8407 or 8408 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
8411 Turbo-jets, turbo-propellers 
and other gas turbines Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
8412 Other engines and motors Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
ex 8413 Rotary positive 
displacement pumps Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product 
ex 8414 Industrial fans, blowers and 
the like Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 25% of the 
ex-works price of the product  WT/COMTD/N/17 
 Página 107 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8415 Air conditioning machines, 
comprising a motor-driven 
fan and elements for changing the temperature 
and humidity, including 
those machines in which the humidity cannot be 
separately regulated 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
8418 Refrigerators, freezers and 
other refrigerating or 
freezing equipment, 
electric or other;  heat pumps other than air 
conditioning machines of 
heading No. 8415 -Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product;  
  - the value of all the non-
originating materials used 
does not exceed the value of the originating materials 
used 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
ex 8419 Machines for wood, paper 
pulp, paper and paperboard 
industries Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works price of the product; 
- where, within the above 
limit, the materials classified within the same heading as 
the product are only used up 
to a value of 25% of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
8420 Calendering or other 
rolling machines, other 
than for metals or glass, 
and cylinders therefore Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works price of the product; Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
  - where, within the above 
limit, the materials classified within the same heading as 
the product are only used up 
to a value of 25% of the ex-
works price of the product 
  WT/COMTD/N/17 
Página 108  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8423 Weighing machinery 
(excluding balances of a 
sensitivity of 5 cg or better), including weight 
operated counting or 
checking machines;  weighing machine weights 
of all kinds 
 Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
8425 to 8428 Lifting, handling, loading 
or unloading machinery Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within heading No. 8431 are 
only used up to a value of 10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
8429 Self-propelled bulldozers, 
angledozers, graders, 
levellers, scrapers, 
mechanical shovels, 
excavators, shovel loaders, tamping machines and road 
rollers: 
   
 - Road rollers 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; 
- where, within the above 
limit, the materials classified 
within  heading No. 8431 are only used up to a value 
of 10% of the ex-works 
price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product  WT/COMTD/N/17 
 Página 109 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8430 Other moving, grading, 
levelling, scraping, 
excavating, tamping, compacting, extracting or 
boring machinery, for 
earth, minerals or ores;  pile-drivers and pile-
extractors;  snow-ploughs 
and snow-blowers Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within heading No. 8431 are 
only used up to a value of 10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
ex 8431 Parts suitable for use solely 
or principally with road 
rollers Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
  
8439 Machinery for making pulp 
of fibrous cellulosic 
material or for making or 
finishing paper or paperboard Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works price of the product; 
- where, within the above 
limit, the materials classified within the same heading as 
the product are only used up 
to a value of 25% of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
8441 Other machinery for 
making up paper pulp, paper or paperboard, 
including cutting machines 
of all kinds Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within the same heading as the product are only used up 
to a value of 25% of the ex-
works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
8444 to 8447 Machines  of these headings 
for use in the textile industry Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
ex 8448 Auxiliary machinery for 
use with machines of heading Nos. 8444 
and 8445 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  WT/COMTD/N/17 
Página 110  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8452 Sewing machines, other 
than book-sewing 
machines of heading No. 8440;  furniture, bases 
and covers specially 
designed for sewing machines;  sewing machine 
needles:   
 - Sewing machines (lock 
stitch only) with heads of a weight not exceeding 
16 kg without motor or 
17 kg with motor -Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used in assembling the head 
(without motor) does not 
exceed the value of the originating materials used; 
- the thread-tension, crochet 
and zigzag mechanisms used are originating 
  
 - Other Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product   
8456 to 8466 Machine-tools and 
machines and their parts and accessories of heading 
Nos. 8456 to 8466 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
8469 to 8472 Office machines (for 
example, typewriters, 
calculating machines, 
automatic data processing machines, duplicating 
machines, stapling 
machines)  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
8480 Moulding boxes for metal 
foundry;  mould bases;  moulding patterns;  moulds 
for metal (other than ingot 
moulds), metal carbides, 
glass, mineral materials, 
rubber or plastics  Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product   WT/COMTD/N/17 
 Página 111 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8482 Ball or roller bearings Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
does not exceed 40% of the 
ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product  
8484 Gaskets and similar joints 
of metal sheeting combined 
with other material or of two or more layers of 
metal;  sets or assortments 
of gaskets and similar 
joints, dissimilar in 
composition, put up in pouches, envelopes or 
similar packings;  
mechanical seals  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
8485 Machinery parts, not 
containing electrical connectors, insulators, 
coils, contacts or other 
electrical features, not specified or included 
elsewhere in this Chapter Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
ex Chapter 85 Electri cal machinery and 
equipment and parts thereof;  sound recorders 
and reproducers, television 
image and sound recorders and reproducers, and parts 
and accessories of such 
articles;  except for:  Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
8501 Electric motors and 
generators (excluding generating sets) Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within heading No. 8503 are only used up to a value of 
10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product WT/COMTD/N/17 
Página 112  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8502 Electric generating sets and 
rotary converters Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within heading Nos. 8501 or 
8503, taken together, are only used up to a value of 
10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
ex 8504 Power supply units for 
automatic data-processing 
machines Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
  
ex 8518 Microphones and stands 
therefor;  loudspeakers, 
whether or not mounted in their enclosures;  audio-
frequency electric 
amplifiers;  electric sound amplifier sets Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
8519 Turntables (record-decks), 
record-players, cassette-players and other sound 
reproducing apparatus, not 
incorporating a sound recording device Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the value of the originating 
materials used 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
8520 Magnetic tape recorders 
and other sound recording 
apparatus, whether or not incorporating a sound 
reproducing device Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the value of all the originating 
materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product  WT/COMTD/N/17 
 Página 113 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8521 Video recording or 
reproducing apparatus, 
whether or not incorporating a video tuner Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
8522 Parts and accessories 
suitable for use solely or 
principally with the 
apparatus of heading 
Nos. 8519 to 8521 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
8523 Prepared unrecorded media 
for sound recording or 
similar recording of other 
phenomena, other than products of Chapter 37 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
8524 Records, tapes and other 
recorded media for sound 
or other similarly recorded 
phenomena, including matrices and masters for 
the production of records, 
but excluding products of Chapter 37:   
 - Matrices and masters for 
the production of records 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;   
- where, within the above 
limit, the materials classified within heading No. 8523 are 
only used up to a value of 
10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product WT/COMTD/N/17 
Página 114  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8525 Transmission apparatus for 
radio-telephony, radio-
telegraphy, radio-broadcasting or television, 
whether or not 
incorporating reception apparatus or sound 
recording or reproducing 
apparatus;  television cameras;  still image video 
cameras and other video 
camera recorders  Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
8526 Radar apparatus, radio 
navigational aid apparatus 
and radio remote control 
apparatus Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works price of the product; 
- where the value of all the 
non-originating materials used does not exceed the 
value of all the originating 
materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product 
8527 Reception apparatus for 
radio-telephony, radio-
telegraphy or radio-broadcasting, whether or 
not combined, in the same 
housing, with sound recording or reproducing 
apparatus or a clock Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
8528 Reception apparatus for 
television, whether or not incorporating radio 
broadcast receivers or 
sound or video recording or reproducing apparatus;  
video monitors and video 
projectors Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the value of all the originating 
materials used 
 Manufacture in which the 
value of all the materials used does not exceed 25% of the 
ex-works price of the product 
8529 Parts suitable for use solely 
or principally with the apparatus of heading 
Nos. 8525 to 8528: 
   
 - Suitable for use solely or 
principally with video 
recording or reproducing apparatus Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
   WT/COMTD/N/17 
 Página 115 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
8535 and 8536 Electrical apparatus for 
switching or protecting 
electrical circuits, or for 
making connections to or 
in electrical circuits Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within heading No. 8538 are 
only used up to a value of 10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
8537 Boards, panels, consoles, 
desks, cabinets and other 
bases, equipped with two 
or more apparatus of heading Nos. 8535 or 8536, 
for electric control or the 
distribution of electricity, including those 
incorporating instruments 
or apparatus of Chapter 90, and numerical control 
apparatus, other Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works price of the product; 
- where, within the above 
limit, the materials classified within heading No. 8538 are 
only used up to a value of 
10% of the ex-works price of the product Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
 than switching apparatus of 
heading No. 8517 
   
ex 8541 Diodes, transistors and 
similar semi-conductor 
devices, except wafers not yet cut into chips Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product WT/COMTD/N/17 
Página 116  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8542 Electronic integrated 
circuits and 
microassemblies  Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within heading Nos. 8541 
or 8542, taken together, are only used up to a value of 
10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
8544 Insulated (including 
enamelled or anodised) 
wire, cable (including 
coaxial cable) and other insulated electric 
conductors, whether or not 
fitted with connectors;  optical fibre cables, made 
up of individually sheathed 
fibres, whether or not assembled with electric 
conductors or fitted with 
connectors  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
8545 Carbon electrodes, carbon 
brushes, lamp carbons, 
battery carbons and other articles of graphite or other 
carbon, with or without 
metal, of a kind used for electrical purposes 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
8546 Electrical insulators of any 
material Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
8547 Insulating fittings for 
electrical machines, 
appliances or equipment, 
being fittings wholly of insulating materials apart 
from any minor 
components of metal (for example, threaded sockets) 
incorporated during 
moulding solely for purposes of assembly, 
other than insulators of 
heading No. 8546;  electrical conduit tubing Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product   WT/COMTD/N/17 
 Página 117 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 and joints thereof, of base 
metal lined with insulating 
material    
8548 Waste and scrap of primary 
cells, primary batteries and electric accumulators;  
spent primary cells, spent 
primary batteries and spent electric accumulators;  
electrical parts of 
machinery or apparatus, not specified or included 
elsewhere in this Chapter Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
ex Chapter 86 Railway or tramway 
locomotives, rolling stock and parts thereof;  railway 
or tramway track fixtures 
and fittings and parts thereof;  mechanical 
(including electro-
mechanical) traffic signalling equipment of all 
kinds;  except for: 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
8608 Railway or tramway track 
fixtures and fittings;  
mechanical (including electro-mechanical) 
signalling, safety or traffic 
control equipment for railways, tramways, roads, 
inland waterways, parking 
facilities, port installations or airfields;  parts of the 
foregoing Manufacture in which: 
- all the materials used are  
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
ex Chapter 87 Vehicles other than railway 
or tramway rolling stock, and parts and accessories 
thereof;  except for: 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
8709 Works trucks, self-
propelled, not fitted with 
lifting or handling equipment, of the type used 
in factories, warehouses, 
dock areas or airports for short distance transport of 
goods;  tractors of the type 
used on railway station platforms;  parts of the 
foregoing vehicles 
 Manufacture in which: 
- all the materials used are  
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product WT/COMTD/N/17 
Página 118  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8710 Tanks and other armoured 
fighting vehicles, 
motorized, whether or not fitted with weapons, and 
parts of such vehicles Manufacture in which: 
- all the materials used are  
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
8711 Motorcycles (including 
mopeds) and cycles fitted with an auxiliary motor, 
with or without side-cars;  
side-cars: 
   
 - With reciprocating 
internal combustion 
piston engine of a 
cylinder capacity:   
 -- Not exceeding 50 cc Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works price of the product; 
- where the value of all the 
non-originating materials used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials used 
does not exceed 20% of the 
ex-works price of the product 
 -- Exceeding 50 cc Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the value of the originating 
materials used Manufacture in which the 
value of all the materials used 
does not exceed 25% 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; 
- where the value of all the 
non-originating materials used does not exceed the 
value of the originating 
materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
ex 8712 Bicycles without ball 
bearings Manufacture from materials 
not classified in heading No. 8714 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
  WT/COMTD/N/17 
 Página 119 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8715 Baby carriages and parts 
thereof Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
8716 Trailers and semi-trailers;  
other vehicles, not mechanically propelled;  
parts thereof Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
ex Chapter 88 Aircraft, spacecraft, and 
parts thereof;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
 
ex 8804 Rotochutes Manufacture from materials 
of any heading including 
other materials of heading No. 8804 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
 
8805 Aircraft launching gear;  
deck-arrestor or similar 
gear;  ground flying 
trainers;  parts of the foregoing articles Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
Chapter 89 Ships, boats and floating 
structures Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
hulls of heading No. 8906 
may not be used Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
ex Chapter 90 Optical, photographic, 
cinematographic, measuring, checking, 
precision, medical or 
surgical instruments and 
apparatus;  parts and 
accessories thereof;  except for: 
 Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product WT/COMTD/N/17 
Página 120  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
9001 Optical fibres and optical 
fibre bundles;  optical fibre 
cables other than those of heading No. 8544;  sheets 
and plates of polarizing 
material;  lenses (including contact lenses), prisms, 
mirrors and other optical 
elements, of any material, unmounted, other than such 
elements of glass not 
optically worked  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
9002 Lenses, prisms, mirrors and 
other optical elements, of 
any materials, mounted, 
being parts of or fittings for instruments or apparatus, 
other than such elements of 
glass not optically worked  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
9004 Spectacles, goggles and the 
like, corrective, protective 
or other Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
ex 9005 Binoculars, monoculars, 
other optical telescopes, 
and mountings therefor, 
except for astronomical refracting telescopes and 
mountings therefor Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product; 
- the value of all the non-
originating materials used 
does not exceed the value of all the originating materials 
used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
ex 9006 Photographic (other than 
cinematographic) cameras;  
photographic flashlight apparatus and flashbulbs 
other than electrically 
ignited flashbulbs Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product; 
- the value of all the non-
originating materials used 
does not exceed the value of all the originating materials 
used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product  WT/COMTD/N/17 
 Página 121 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
9007 Cinematographic cameras 
and projectors, whether or 
not incorporating sound recording or reproducing 
apparatus Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product; 
- the value of all the non-
originating materials used 
does not exceed the value of the originating materials 
used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
9011 Compound optical 
microscopes, including 
those for photomicrography, 
cinephotomicrography or 
microprojection Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product; 
- the value of all the non-
originating materials used 
does not exceed the value of the originating materials 
used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
ex 9014 Other navigational 
instruments and appliances Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
9015 Surveying (including 
photogrammetrical 
surveying), hydrographic, oceanographic, 
hydrological, 
meteorological or geophysical instruments 
and appliances, excluding 
compasses;  rangefinders  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
9016 Balances of a sensitivity of 
5 cg or better, with or without weights Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  WT/COMTD/N/17 
Página 122  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
9017 Drawing, marking-out or 
mathematical calculating 
instruments (for example, drafting machines, 
pantographs, protractors, 
drawing sets, slide rules, disc calculators):  
instruments for measuring 
length, for use in the hand (for example, measuring 
rods and tapes, 
micrometers, callipers), not specified or included 
elsewhere in this Chapter 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
9018 Instruments and appliances 
used in medical, surgical, 
dental or veterinary sciences, including 
scintigraphic apparatus, 
other electro-medical apparatus and sight-testing 
instruments:   
 - Dentists' chairs 
incorporating dental 
appliances or dentists' 
spittoons Manufacture from materials 
of any heading, including 
other materials of heading 
No. 9018 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: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used does not exceed 25% of the 
ex-works price of the product 
9019 Mechano-therapy 
appliances;  massage 
apparatus;  psychological aptitude-testing apparatus;  
ozone therapy, oxygen 
therapy, aerosol therapy, artificial respiration or 
other therapeutic 
respiration apparatus  Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product  WT/COMTD/N/17 
 Página 123 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
9020 Other breathing appliances 
and gas masks, excluding 
protective masks having neither mechanical parts 
nor replaceable filters Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
9024 Machines and appliances 
for testing the hardness, strength, compressibility, 
elasticity or other 
mechanical properties of 
materials (for example, 
metals, wood, textiles, paper, plastics) 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
9025 Hydrometers and similar 
floating instruments, thermometers, pyrometers, 
barometers, hygrometers 
and psychrometers, recording or not, and any 
combination of these 
instruments  Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
9026 Instruments and apparatus 
for measuring or checking the flow, level, pressure or 
other variables of liquids or 
gases (for example, flow meters, level gauges, 
manometers, heat meters), 
excluding instruments and 
apparatus of heading 
Nos. 9014, 9015, 9028 or 9032 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
9027 Instruments and apparatus 
for physical or chemical 
analysis (for example, 
polarimeters, refractometers, 
spectrometers, gas or 
smoke analysis apparatus);  instruments and apparatus Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  WT/COMTD/N/17 
Página 124  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 for measuring or checking 
viscosity, porosity, 
expansion, surface tension or the like;  instruments 
and apparatus for 
measuring or checking quantities of heat, sound or 
light (including exposure 
meters);  microtomes    
9028 Gas, liquid or electricity 
supply or production meters, including 
calibrating meters 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; 
- where the value of all the 
non-originating materials 
used does not exceed the value of the originating 
materials used 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
9029 Revolution counters, 
production counters, 
taximeters, milometers, pedometers and the like;  
speed indicators and 
tachometers, other than 
those of heading Nos. 9014 
or 9015;  stroboscopes  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
9030 Oscilloscopes, spectrum 
analysers and other instruments and apparatus 
for measuring or checking 
electrical quantities, excluding meters of 
heading No. 9028;  
instruments and apparatus for measuring or detecting 
alpha, beta, gamma, X-ray, 
cosmic or other ionizing radiations 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product   WT/COMTD/N/17 
 Página 125 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
9031 Measuring or checking 
instruments, appliances and 
machines, not specified or included elsewhere in this 
Chapter;  profile projectors 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
9032 Automatic regulating or 
controlling instruments and 
apparatus Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
9033 Parts and accessories (not 
specified or included 
elsewhere in this Chapter) 
for machines, appliances, 
instruments or apparatus of 
Chapter 90 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
ex Chapter 91 Clocks and watches and 
parts thereof;  except for: Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
9105 Other clocks Manufacture in which: 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
9109 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; 
- where the value of all the 
non-originating materials used does not exceed the 
value of the originating 
materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
9110 Complete watch or clock 
movements, unassembled 
or partly assembled 
(movement sets);  incomplete watch or clock 
movements, assembled;  
rough watch or clock movements Manufacture in which: 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the product; 
- where, within the above 
limit, the materials classified within heading  Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
  No. 9114 are only used up to 
a value of 10% of the ex-works price of the product 
  WT/COMTD/N/17 
Página 126  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
9111 Watch cases and parts 
thereof Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
9112 Clock cases and cases of a 
similar type for other goods of this Chapter, and parts 
thereof Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
9113 Watch straps, watch bands 
and watch bracelets, and 
parts thereof:   
 - Of base metal, whether or 
not plated, or of clad 
precious metal 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 50% of the 
ex-works price of the product  
Chapter 92 Musical instruments;  parts 
and accessories of such articles Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
Chapter 93 Arms and ammunition;  
parts and accessories thereof Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product  
ex Chapter 94 Furniture;  bedding, 
mattresses, mattress 
supports, cushions and similar stuffed furnishings;  
lamps and lighting fittings, 
not elsewhere specified or 
included;  illuminated 
signs, illuminated name-plates and the like;  
prefabricated buildings;  
except for:  Manufacture in which all the 
materials used are classified 
within a heading other than that of the product Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  WT/COMTD/N/17 
 Página 127 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 9401 and ex 9403 Base metal furniture, 
incorporating unstuffed 
cotton cloth of a weight of 300 g/m
2 or less Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
 
or  
Manufacture from cotton 
cloth already made up in a form ready for use of heading 
Nos. 9401 or 9403, provided 
that: Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  - its value does not exceed 
25% of the ex-works price 
of the product; 
- all the other materials used 
are already originating and are classified in a heading 
other than heading 
Nos. 9401 or 9403 
  
9405 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 elsewhere specified or 
included 
 Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product  
9406 Prefabricated buildings Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the product  
ex Chapter 95 Toys, games and sports 
requisites;  parts and 
accessories thereof;  except for: Manufacture in which 
materials used are classified 
within a heading other than that of the product 
  
9503 Other toys;  reduced-size 
("scale") models and 
similar recreational 
models, working or not;  
puzzles of all kinds Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  WT/COMTD/N/17 
Página 128  
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 9506 Golf clubs and parts 
thereof Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
roughly-shaped blocks for 
making golf-club heads may be used  
ex Chapter 96 Miscellaneous 
manufactured articles;  
except for:  Manufacture in which 
materials used are classified 
within a heading other than that of the product 
  
ex 9601 and 
ex 9602 Articles of animal, 
vegetable or mineral 
carving materials 
 Manufacture from "worked" 
carving materials of the same 
heading  
ex 9603 Brooms and brushes 
(except for besoms and the 
like and brushes made from 
marten or squirrel hair);  hand-operated mechanical 
floor sweepers, not 
motorized, paint pads and rollers, squeegees and 
mops 
 Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the product  
9605 Travel sets for personal 
toilet, sewing or shoe or clothes cleaning Each 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 be incorporated, provided that 
their total value does not 
exceed 15% of the ex-works price of the set 
  
9606 Buttons, press-fasteners, 
snap-fasteners and press-
studs, button moulds and 
other parts of these articles;  button blanks Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 50% of the ex-works price of the 
product 
  
960887 Ball-point pens;  felt-tipped 
and other porous-tipped pens and markers;  fountain 
pens, stylograph pens and 
other pens;  duplicating stylos;  propelling or 
sliding  Manufacture in which all the 
materials used are classified within a heading other than 
that of the product.  However, 
nibs or nib-points of the same heading as the product may 
be used  
                                                      
87 This rule was added by Decision No. 188/99 (OJ No. L [to be published]), e.i.f. 1 January 2000.  WT/COMTD/N/17 
 Página 129 
 
 
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 pencils;  pen-holders, 
pencil-holders and similar 
holders;  parts (including caps and clips) of the 
foregoing articles, other 
than those of heading No. 9609 
   
9612 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 or without 
boxes 
 Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
ex 9613 Lighters with piezo-igniter Manufacture in which the 
value of all the materials of 
heading No. 9613 used does not exceed 30% of the ex-
works price of the product 
  
ex 9614 Smoking pipes and pipe 
bowls Manufacture from roughly-
shaped blocks  
Chapter 97 Works of art, collectors' 
pieces and antiques Manufacture in which all the 
materials used are classified within a heading other than 
that of the product  
 
 
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