ORGANISATION MONDIALE
DU COMMERCEWT/COMTD/N/6/Add.1
31 janvier 2000
(00-0368)
Comité du commerce et du développement Original:  anglais
SYSTÈME GÉNÉRALISÉ DE PRÉFÉRENCES
Notification de la Norvège
Addendum
La Mission permanente de la Norvège a fait parvenir au Secrétariat la communication
ci-après, datée du 1er décembre 1999, en demandant qu'elle soit distribuée.
_______________
RÈGLEMENT RELATIF À L'ORIGINE DES MARCHANDISES, ETC., DANS
LE CADRE DU  SYSTÈME GÉNÉRALISÉ DE PRÉFÉRENCES (SGP)
AUX FINS DE L'IMPORTATION DE MARCHANDISES EN
PROVENANCE DES PAYS EN DÉVELOPPEMENT
Promulgué le 20 février 1998 par le Ministère norvégien des finances et des douanes
conformément à l'alinéa 4 du troisième paragraphe de l'article 2 des dispositions liminaires du Tarif
douanier;  voir décision du Parlement norvégien (Stortinget) du 15 juin 1971 et Décret royal n° 3 du
3 septembre 1971, concernant le Système généralisé de préférences aux fins de l'importation demarchandises en provenance des pays en développement.
CHAPITRE PREMIER - DISPOSITIONS GÉNÉRALES
Section 1 - Définitions
Aux fins du présent règlement, on entend par:
1. fabrication, toute forme d'ouvraison ou de transformation, y compris l'assemblage ou
des opérations spécifiques;
2. matière , tout ingrédient, toute matière première, tout composant ou toute partie, etc.,
utilisée dans la fabrication du produit;
3. produit, le produit en cours de fabrication, même s'il est destiné à être utilisé
ultérieurement dans une autre opération de fabrication;
4. marchandises, à la fois les matières et les produits;
5. valeur en douane, la valeur déterminée sur la base des règlements publiés par le
Ministère norvégien des finances et des douanes conformément à l'Accord sur la miseWT/COMTD/N/6/Add.1
Page 2
en œuvre de l'article VII de l'Accord général sur les tarifs douaniers et le commerce
(Accord de l'OMC sur l'évaluation en douane);
6. prix départ-usine, le prix payé au fabricant dans l'entreprise duquel a lieu la dernière
ouvraison ou transformation, pour autant que ce prix comprenne la valeur de toutesles matières utilisées, diminuée de toutes les taxes intérieures qui sont ou pourraient
être remboursées lorsque le produit obtenu est exporté;
7. valeur des matières, la valeur en douane, au moment de l'importation, des matières
originaires ou non originaires utilisées ou, si celle-ci n'est pas connue et ne peut être
déterminée, le premier prix déterminable payé pour les matières dans le pays de
fabrication;
8. chapitres et positions, les chapitres et les positions (à quatre chiffres) utilisés dans la
nomenclature du Système harmonisé de désignation et de codification des
marchandises (le Système harmonisé);
9. classification, la classification d'un produit ou d'une matière sous une rubrique
donnée;
10. expédition , des produits qui sont envoyés simultanément par un exportateur à un
destinataire ou qui font l'objet d'un document de transport unique portant sur leurtransport de l'exportateur au destinataire ou, à défaut d'un tel document, d'une facture
unique;
11. exportateur agréé , un exportateur norvégien habilité par les autorités douanières
norvégiennes à délivrer des déclarations sur facture;
12. pays bénéficiaire  du SGP, les pays ou territoires en développement bénéficiaires
figurant à un moment donné sur la liste des pays publiée par les autorités douanières
norvégiennes;
13. formule A , une preuve de l'origine revêtant la forme d'un certificat d'origine formule
A, dont la présentation et le contenu auront été précisés à un moment donné;
14. déclaration  sur facture , une preuve de l'origine revêtant la forme d'une déclaration ou
d'une facture dont le contenu au ra été précisé à un moment donné;
15. EUR.1, une preuve de l'origine revêtant la forme d'un certificat de circulation EUR.1
dont la présentation et le contenu auront été précisés à un moment donné.
CHAPITRE II - PRODUITS ORIGINAIRES
Section 2 - Critères d'origine
Un produit est réputé originaire d'un pays bénéficiaire du SGP s'il a été:
1. entièrement obtenu dans ledit pays conformément à la section 3;  ou
2. obtenu dans ledit pays et comportant dans sa fabrication des produits autres que ceux
visés à l'alinéa 1, pour autant que les produits en question aient été suffisamment
ouvrés ou transformés conformément à la section 4.WT/COMTD/N/6/Add.1
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Les produits originaires de Norvège exportés vers un pays bénéficiaire du SGP et qui y font
l'objet d'une ouvraison ou d'une transformation allant au-delà des opérations visées à la section 5 sont
réputés originaires dudit pays.
Le Ministère norvégien des finances et des douanes peut appliquer un arrangement aux termes
duquel les produits originaires de la Communauté européenne ou de la Suisse qui sont exportés vers
un pays bénéficiaire du SGP et y font l'objet d'une ouvraison ou d'une transformation allant au-delà
des opérations visées à la section 5 sont réputés originaires dudit pays.   Si de sérieuses distorsions des
échanges ou d'autres effets indésirables devaient en résulter, le Ministère norvégien des finances et
des douanes pourra décider de suspendre sur le champ le régime tarifaire préférentiel prévu par la
présente disposition.
S'agissant de déterminer si un produit est originaire de la Norvège, de la Communauté
européenne ou de la Suisse, les dispositions du premier paragraphe s'appliquent mutatis mutandis.
Section 3 - Produits entièrement obtenus
Aux fins de l'application de l'alinéa 1 du premier paragraphe de la section 2, les produits
ci-après sont réputés être entièrement obtenus dans un pays bénéficiaire du SGP:
1. produits minéraux extraits de son sol ou de ses fonds marins;
2. produits végétaux récoltés dans le pays;
3. animaux vivants nés et élevés dans le pays;4. produits provenant d'animaux vivants élevés dans le pays;5. produits provenant de la chasse ou de la pêche dans le pays;6. produits de la pêche en mer et autres produits tirés de la mer par ses bateaux à
l'extérieur de ses eaux territoriales;
7. produits fabriqués à bord de ses navires-usines à partir des produits visés à l'alinéa 6
exclusivement;
8. articles usagés collectés dans le pays à seule fin de récupérer les matières premières;9. déchets et ferraille résultant des opérations de fabrication effectuées dans le pays;10. produits extraits du fond de la mer ou du sous-sol marin à l'extérieur des eaux
territoriales du pays pour autant que celui-ci jouisse en la matière de droits exclusifs
d'exploitation;
11. marchandises fabriquées dans le pays uniquement à partir des produits mentionnés
aux alinéas 1 à 10.
Les expressions " ses bateaux" et "ses navires-usines" figurant aux alinéas 6 et 7 du premier
paragraphe de la section 3 désignent uniquement les bateaux et navires-usines:
1. qui sont immatriculés ou enregistrés dans le pays bénéficiaire du SGP dont il s'agit;2. qui arborent le pavillon dudit pays;WT/COMTD/N/6/Add.1
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3. qui appartiennent pour au moins 50 pour cent à des nationaux dudit pays ou à une
société ayant son siège dans ledit pays et dont le directeur général, le président du
conseil d'administration ou du conseil de surveillance et la majorité des membres
desdits conseils sont des nationaux dudit pays et, en outre, dans le cas de sociétés depersonnes ou de sociétés à responsabilité limitée, dont au moins la moitié du capital
appartient au pays ou à des organismes publics ou des nationaux dudit pays;
4. dont le capitaine et les officiers sont des nationaux dudit pays;  et5. dont au moins 75 pour cent des membres de l'équipage sont des nationaux dudit pays.
Les navires hauturiers, y compris les navires-usines sur lesquels les poissons pêchés sont
préparés ou transformés sont réputés faire partie du territoire du pays bénéficiaire du SGP auquel ils
appartiennent, pour autant qu'ils satisfassent aux conditions énoncées au deuxième paragraphe.
Section 4 - Liste des opérations donnant des produits suffisamment ouvrés ou transformés
Cette liste1 énumère les ouvraisons ou les transformations que doivent subir des matières non
originaires pour donner le caractère originaire au produit ainsi obtenu.  La liste en vigueur est publiée
par les autorités douanières norvégiennes.
Aux fins de l'alinéa 2 du premier paragraphe de la section 2, les matières non originaires sont
réputées avoir été suffisamment ouvrées ou transformées dans un pays bénéficiaire du SGP lorsque le
produit obtenu est classé sous une rubrique différente de celles sous lesquelles figurent toutes les
matières non originaires entrant dans sa fabrication.  Toutefois, cette disposition ne joue pas en cas de
stipulation contraire du paragraphe 3 ci-dessous ou de la section 5.  Les notes liminaires de la liste desouvraisons et des transformations s'appliquent à tous les produits obtenus à partir de produits non
originaires, que ces derniers soient ou non soumis aux dispositions spécifiques énoncées dans ladite
liste ou à celles du présent paragraphe.
Les produits visés aux colonnes 1 et 2 de la liste des ouvraisons et des transformations sont
réputés avoir été suffisamment ouvrés ou transformés dans un pays bénéficiaire du SGP lorsque les
conditions énoncées dans la colonne 3 de cette liste sont remplies.  Des matières non originairespourront néanmoins être utilisées pour autant que leur valeur globale ne dépasse pas 5 pour cent du
prix départ-usine du produit.  Toutefois, cette dispos ition ne joue pas en cas de stipulation contraire de
la section 5.  Aucun des pourcentages indiqués dans la liste pour la valeur maximale des matières non
originaires qui peuvent être utilisées ne pourra toutefois être dépassé par le biais de la présente
disposition.
La disposition énoncée dans les deuxième et troisième phrases du troisième paragraphe ne
s'applique pas aux produits relevant des chapitres 50 à 63 du Système harmonisé.
Section 5 - Ouvraison ou transformation insuffisante
Aux fins d'application de la section 2, les opérations ci-après sont réputées ne pas constituer
une ouvraison ou une transformation suffisante pour donner à un produit le caractère originaire, que
les conditions énoncées à la section 4 soient ou non remplies:
                                                     
1 Annexée au présent document.WT/COMTD/N/6/Add.1
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1. opérations destinées à assurer la conservation des produits en bon état pendant le
transport et l'entreposage (aération, étalement, séchage, placement dans le sel, le
dioxyde de soufre ou d'autres solutions aqueuses, enlèvement des parties
endommagées et opérations analogues);
2. opérations simples de dépoussiérage, de criblage ou de filtrage, de triage, de
classement, d'assortiment (notamment pour constituer une gamme ou une série
d'articles), de lavage, de peinture, de découpage, etc.;
3. modification des emballages, rupture et confection d'emballages, simple mise en
bouteilles, fioles, sacs, caisses, boîtes, conditionnement sur support en carton, etc., et
toute autre opération d'emballage simple;
4. apposition de marques, d'étiquettes ou d'autres signes distinctifs analogues sur des
produits ou leur emballage;
5. simple mélange de produits, de nature identique ou différente, dont un ou plusieurs
éléments ne répondent pas aux conditions énoncées dans le présent règlement pour
être réputés produits originaires;
6. simple assemblage d'éléments en vue d'obtenir un produit complet;
7. combinaison de deux ou plusieurs des opérations décrites aux alinéas 1 à 6;  et
8. abattage d'animaux.Section 6 - Cumul régional de l'origine
Le Ministère norvégien des finances et des douanes peut consentir à ce que des pays
appartenant à un même groupe régional soient exemptés des règles de la section 2 conformément aux
dispositions ci-après.
Lorsque des produits originaires d'un pays qui est membre d'un groupe régional sont ouvrés
ou transformés dans un autre pays du même groupe, ils sont réputés originaires du pays où la dernièreouvraison ou transformation a eu lieu, pour autant que la valeur ajoutée dans ledit pays soit supérieure
à la valeur en douane la plus élevée des produits utilisés originaires de l'un quelconque des autres pays
de ce groupe régional, et que l'ouvraison et la transformation effectuées dans ledit pays aillent au-delà
des opérations mentionnées à la section 5.  On entend par valeur ajoutée le prix départ-usine diminué
de la valeur en douane de chacun des produits utilisés originaires d'un autre pays du groupe régional.
Si les conditions énoncées au deuxième paragraphe ne sont pas remplies, le produit en
question est réputé originaire du pays du groupe régional où sa valeur en douane est la plus élevée.
Les produits originaires d'un pays d'un groupe régional qui sont exportés en Norvège par un
autre pays du même groupe sans avoir été ouvrés ou transformés au-delà des opérations mentionnées
à la section 5 conservent leur origine.  Nonobstant les dispositions de la section 14, des produits
originaires d'un pays d'un groupe régional peuvent transiter par un autre pays de ce groupe, qu'ils y
fassent ou non l'objet d'une ouvraison ou d'une transformation supplémentaire.
Les dispositions du présent paragraphe ne sont applicables que si:
1. les règles régissant le commerce dans le cadre du cumul régional entre les pays du
groupe sont identiques à celles qui sont énoncées dans le présent règlement;  et siWT/COMTD/N/6/Add.1
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2. chaque pays du groupe régional s'est engagé à respecter ou à faire respecter les
dispositions des présentes règles d'origine et à apporter à la Norvège et aux autres
pays du groupe régional la coopération administrative nécessaire pour assurer
correctement la délivrance et le contrôle de la formule A ainsi que le contrôle desdéclarations sur facture.
Les dispositions du chapitre V concernant les questions administratives et le contrôle de la
preuve de l'origine s'appliquent mutatis mutandis .
Une notification attestant que tous les pays d'un groupe régional se sont engagés à respecter
les obligations visées au paragraphe 5 est communiquée au Ministère norvégien des affairesétrangères par le secrétariat du groupe régional en question.  Tout agrément de cumul régional est
publié par les autorités douanières norvégiennes, avec indication de la date d'entrée en vigueur.
Section 7 - Unité à prendre en considération
On entend par unités à prendre en considération les différents éléments constitutifs d'un
produit sur lesquels se fonde l'évaluation qui est faite pour attribuer le caractère originaire.
L'unité à prendre en considération est celle des éléments constitutifs d'un produit qui lui
donne son caractère essentiel quand il s'agit de le classer selon la nomenclature du Systèmeharmonisé.  Lorsqu'un produit composé d'un groupe ou d'un assemblage de produits est classé sous
une rubrique unique, l'ensemble constitue l'unité à prendre en considération.  Lorsqu'une expédition se
compose d'un certain nombre de produits identique s classés sous la même rubrique du Système
harmonisé, chaque produit doit être évalué séparément.  Lorsqu'aux termes des Règles générales pour
l'interprétation du Système harmonisé, l'emballage est classé avec le produit qu'il contient, il doit l'êtreégalement aux fins de la détermination de l'origine.
Section 8 - Accessoires, pièces de rechange et outils
Les accessoires, pièces de rechange et outils accompagnant un équipement, une machine, un
appareil ou un véhicule dont ils font normalement partie intégrante et qui sont inclus dans le prix de
celui-ci ou ne sont pas facturés séparément sont réputés ne faire qu'un avec l'équipement, la machine,l'appareil ou le véhicule en question.
Section 9 - Assortiments
Les assortiments, tels que définis dans les Règles générales pour l'interprétation du Système
harmonisé, sont réputés originaires d'un pays bénéficiaire du SGP lorsque tous les éléments
constitutifs de l'assortiment sont des produits originaires.  Lorsqu'un assortiment comprend à la fois
des produits originaires et des produits non originaires, le tout est réputé originaire du pays
bénéficiaire du SGP dont il s'agit, si la valeur des produits non originaires ne dépasse pas 15 pour cent
du prix départ-usine de l'assortiment.
Section 10 - Éléments neutres
Pour déterminer si un produit est ou non originaire d'un pays bénéficiaire du SGP, il n'y a pas
lieu de tenir compte de l'origine de l'énergie et du combustible, des installations et du matériel, desmachines et de l'outillage qui ont pu servir à fabriquer le produit, ni des articles qui n'entrent pas et ne
sont pas destinés à entrer dans la composition finale du produit.WT/COMTD/N/6/Add.1
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Section 11 - Dérogations
Le Ministère norvégien des finances et des douanes peut faire des exceptions aux règles
d'origine du présent règlement en faveur des pays bénéficiaires du SGP les moins avancés lorsque le
développement d'industries existantes ou la création de nouvelles industries le justifie.  Les autoritésdouanières norvégiennes publient la liste des pays classés parmi les pays bénéficiaires du SGP les
moins avancés.  Normalement, une dérogation n'est pas accordée pour plus de deux ans à la fois.
Dans l'examen des demandes, il est tenu compte en particulier de la capacité des entreprises
existantes à poursuivre leurs exportations vers la Norvège, de la question de savoir s'il existe un risque
de fermeture d'entreprises existantes dans le pays bénéficiaire du SGP intéressé, si une dérogation
entraînerait des investissements importants dans l'industrie de ce pays et si cela permettrait par la suitede satisfaire aux règles d'origine, ainsi que des répercussions économiques et sociales d'une
dérogation, notamment l'emploi dans le pays bénéficiaire du SGP et en Norvège.  D'autres conditions
particulières peuvent être énoncées.
Outre la désignation du produit fini, une demande de dérogation doit comporter des
renseignements concernant en particulier:
1. la nature et la quantité des matières originaires d'un pays tiers;2. les processus de fabrication;3. la valeur ajoutée;4. les effectifs des entreprises concernées;
5. le volume prévu des exportations vers la Norvège;
6. les autres sources éventuelles d'approvisionnement en matières premières;7. la durée et les raisons de la dérogation sollicitée;  et8. d'autres observations importantes.Les dispositions de la section 11 s'appliquent mutatis mutandis  aux demandes de
prolongation.
Lorsqu'il est fait usage d'une dérogation déterminée, il convient d'inscrire dans la case 4 de la
formule A ou sur la déclaration sur facture l'une des mentions suivantes:
"DEROGATION - Decision ...  (year/number) and date" (version anglaise), ou
"DÉROGATION - Décision ...  (année/numéro) et date" (version française).
CHAPITRE III - CONDITIONS TERRITORIALES, TRANSPORT, ETC.
Section 12 - Le principe de territorialité
Les conditions énoncées à la section 2 quant à l'acquisition du caractère originaire doivent
être remplies sans interruption dans un pays bénéficiaire du SGP ou en Norvège.  Sans préjudice des
sections 6 et 13, le caractère originaire n'est plus reconnu lorsque les produits ayant fait l'objet d'une
ouvraison ou d'une transformation dans un pays bénéficiaire du SGP ou en Norvège ont quitté le
territoire du pays concerné, que des opérations aient ou non été effectuées hors de ce territoire.WT/COMTD/N/6/Add.1
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Section 13 - Réimportation de marchandises
Lorsque des marchandises originaires exportées d'un pays bénéficiaire du SGP ou de Norvège
vers un autre pays sont renvoyées, elles sont réputées non originaires.  Cette règle ne s'applique pas encas de disposition contraire de la section 6 ou s'il peut être prouvé aux autorités compétentes du pays
bénéficiaire du SGP, ou aux autorités douanières norvégiennes, que les marchandises renvoyées sont
les mêmes que celles qui avaient été exportées, et qu'elles n'ont subi aucune opération allant au-delà
des mesures nécessaires pour les conserver en bon état pendant leur séjour dans le pays en question ou
au cours de l'exportation.
Section 14 - Transport direct
Les marchandises originaires d'un pays bénéficiaire du SGP conformément aux dispositions
du premier paragraphe de la section 2 doivent être transportées directement dudit pays jusqu'en
Norvège.  Les marchandises originaires de la Norvège, de la Communauté européenne ou de la Suisse
conformément aux dispositions des deuxième et troisième paragraphes de la section 2 doivent êtretransportées directement vers le pays bénéficiaire du SGP concerné.
Les marchandises sont réputées avoir été transportées directement dans les cas suivants1. elles ont été transportées sans passer par le territoire d'un autre pays;2. elles constituent une seule et même expédition transitant par des territoires autres que
ceux du pays bénéficiaire du SGP concerné et comportant, éventuellement, un
transbordement ou un entreposage temporaire dans lesdits territoires, pour autant
qu'elles soient demeurées sous la surveillance des autorités douanières du pays detransit ou d'entreposage et qu'elles n'aient pas fait l'objet d'opérations autres que le
déchargement, le rechargement ou toute opération destinée à les conserver en bon
état;
3. elles ont été transportées par canalisation sans interruption à travers le territoire
d'autres pays;
4. elles sont originaires d'un groupe régional et ont transité par le territoire d'autres pays
du même groupe dans les cas où s'applique la section 6, qu'elles aient ou non fait
l'objet d'une ouvraison ou d'une transformation supplémentaire dans les pays en
question;  ou
5. elles ont transité par le territoire de la Communauté européenne ou de la Suisse, avec
ou sans entreposage temporaire dans lesdits territoires, et ont été réexportées par la
suite en totalité ou en partie vers la Norvège ou le pays bénéficiaire du SGP, pour
autant qu'elles soient demeurées sous la surveillance des autorités douanières du pays
de transit ou d'entreposage et qu'elles n'aient pas fait l'objet d'opérations autres que ledéchargement, le rechargement ou toute opération destinée à les conserver en bon
état.
Comme preuve que les conditions énoncées à l'alinéa 2 du deuxième paragraphe ont été
remplies, les pièces ci-après doivent être fournies aux autorités douanières norvégiennes:
1. un document de transport unique délivré dans le pays bénéficiaire du SGP concerné,
portant sur le transport à partir du pays exportateur en passant par le pays de transit;
ouWT/COMTD/N/6/Add.1
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2. un certificat délivré par les autorités douanières du pays de transit
a) comportant la désignation exacte des marchandises,
b) mentionnant les dates de déchargement et de rechargement des marchandises
et indiquant le cas échéant le moyen de transport utilisé, et
c) attestant les conditions dans lesquelles les marchandises sont demeurées dans
le pays de transit, ou
3. à défaut de la documentation susmentionnée, de toute pièce justificative.S'agissant du transport de marchandises originaires de la Norvège, de la Communauté
européenne ou de la Suisse, conformément aux deuxième et troisième paragraphes de la section 2, les
dispositions du deuxième paragraphe ci-dessus s'appliquent mutatis mutandis.  Comme preuve que les
conditions énoncées à l'alinéa 5 du deuxième paragraphe ont été remplies, un certificat deremplacement délivré conformément aux dispositions de la section 21 est présenté aux autorités
douanières norvégiennes.
Section 15 - Expositions
Les produits expédiés d'un pays bénéficiaire du SGP pour être exposés dans un autre pays et
qui, une fois l'exposition terminée, sont importés en Norvège sont alors réputés originaires du pays
bénéficiaire du SGP en question, pour autant qu'ils remplissent les conditions énoncées dans le
présent règlement afin d'être reconnus comme produits originaires et que la preuve soit fournie aux
autorités douanières norvégiennes:
1. qu'un exportateur a expédié ces produits directement du pays bénéficiaire du SGP
concerné au pays où l'exposition a lieu, et les a exposés dans ce dernier;
2. que les produits ont été vendus ou cédés par cet exportateur à un destinataire en
Norvège;
3. que les produits ont été expédiés directement en Norvège pendant l'exposition ou
immédiatement après dans l'état où ils avaient été envoyés pour l'exposition;  et
4. que depuis qu'ils ont été expédiés pour l'exposition, les produits n'ont été utilisés qu'à
des fins de présentation à cette exposition.
Une formule A indiquant le nom et l'adresse de l'exposition est remise aux autorités
douanières norvégiennes de la manière habituelle.  Au besoin, des pièces justificatives
supplémentaires sur la nature des produits et les conditions dans lesquelles ils ont été exposés
pourront être réclamées.
La présente section s'applique à toute exposit ion ou foire commerciale, industrielle, agricole
ou artisanale, ainsi qu'à toute présentation publique analogue au cours de laquelle les produits
demeurent sous contrôle douanier.  Elle ne s'applique pas aux expositions organisées à des fins
privées dans des magasins ou des locaux commerciaux en vue de la vente de produits étrangers.WT/COMTD/N/6/Add.1
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CHAPITRE IV - PREUVE DE L'ORIGINE
Section 16 - Conditions générales
Pour attester qu'un produit est originaire d'un pays bénéficiaire du SGP conformément à la
section 2, l'un des deux documents ci-après est présenté au moment de l'importation en Norvège:
1. une formule A délivrée par l'exportateur dans un pays bénéficiaire du SGP
conformément aux dispositions de la section 17, voir sections 18, 19, 20 et 21;  ou
2. une déclaration sur facture établie par l'exportateur dans un pays bénéficiaire du SGP
conformément aux dispositions de la section 22, pour autant que la valeur desproduits originaires de l'expédition ne dépasse pas 25 000 couronnes norvégiennes.
Lorsque des produits sont exportés de la Norvège, de la Communauté européenne ou de la
Suisse pour être ouvrés ou transformés dans un pays bénéficiaire du SGP conformément au deuxième
ou troisième paragraphe de la section 2, des pièces attestant leur origine doivent être présentéescomme il est indiqué à la section 23.
Section 17 - Délivrance de la formule A
Pour être valable, une formule A doit être visée par les autorités compétentes du pays
bénéficiaire du SGP.  Elle ne peut l'être que sur demande de l'exportateur.
L'exportateur joint à sa demande un document justificatif prouvant que les produits destinés à
l'exportation remplissent les conditions requises pour la délivrance d'une formule A.  Celle-ci est
établie en anglais ou en français et doit être remplie à l'aide d'une machine à écrire ou par d'autresmoyens techniques.  Tous les renseignements manuscrits doivent être inscrits à l'encre et en caractères
d'imprimerie.  Les renseignements de la case 2 (destinataire) du certificat sont facultatifs.  La case 7
(description des marchandises) doit être remplie de manière à exclure toute possibilité d'ajout
frauduleux ultérieur.  Aucune ligne ne doit être laissée en blanc.  Si la case n'est pas entièrement
remplie, on tirera une ligne horizontale juste au-dessous de la dernière ligne de la description et on
barrera d'une ligne transversale l'espace laissé en blanc.  La case 12 doit être correctement remplie, la
Norvège devant être indiquée comme le pays importateur.  La date de délivrance d'une formule A doitfigurer dans la case 11.  Cette case est destinée à recevoir la signature manuscrite de l'autorité
compétente du pays bénéficiaire du SGP qui délivre le certificat.
Les autorités compétentes dudit pays veillent à ce que le certificat et la demande soient
correctement remplis.  Elles vérifient en outre l'origine du produit et l'exactitude des renseignementsfournis dans le certificat.  Sauf stipulation contraire de la section 6, le certificat n'est visé que si les
produits destinés à être exportés peuvent être réputés originaires du pays bénéficiaire du SGP
conformément aux dispositions du présent règlement.
Une formule A est remise à l'exportateur dès que l'exportation est effective ou assurée.Pour vérifier que les conditions énoncées au deuxième paragraphe sont remplies, les autorités
compétentes du pays bénéficiaire du SGP peuvent exiger des pièces justificatives ou effectuer tous les
contrôles qu'elles jugent nécessaires.
Aux fins de contrôle a posteriori  d'une formule A, lesdites autorités conservent pendant au
moins trois ans une copie du certificat ainsi que de toutes les pièces justificatives et documents
d'exportation connexes.WT/COMTD/N/6/Add.1
Page 11
Section 18 - Cumul de l'origine concernant des produits originaires de la Norvège, de la
Communauté européenne ou de la Suisse
Lorsque les autorités compétentes du pays bénéficiaire du SGP doivent viser une formule A
concernant des produits ayant acquis le caractère originaire conformément aux deuxième et troisièmeparagraphes de la section 2, elles se fondent sur les certificats de circulation EUR.1 ou les déclarations
sur facture délivrés ou établis en Norvège, dans la Communauté européenne ou en Suisse.
Lorsqu'une formule A est visée conformément au premier paragraphe, la case 4 du certificat
doit contenir l'une des mentions suivantes : "NORWAY CUMULATION", "EC CUMULATION" ou
"SWITZERLAND CUMULATION" (versions anglaises), ou "CUMUL NORVÈGE", "CUMUL CE"
ou "CUMUL SUISSE" (versions françaises).
Le deuxième paragraphe s'applique mutatis mutandis  à toute déclaration sur facture établie
conformément aux dispositions de la section 22.
Section 19 - Formule A délivrée a posteriori
Les autorités compétentes du pays bénéficiaire du SGP peuvent, à titre exceptionnel, délivrer
une formule A après l'exportation des marchandises visées, pour autant qu'un certificat d'origine n'ait
pas été délivré au moment de l'exportation en raison d'erreurs, d'omissions fortuites ou d'autres
circonstances particulières, ou qu'on leur apporte la preuve qu'un certificat d'origine avait bien étédélivré mais avait été refusé à l'importation pour des raisons techniques.
Aux fins du premier paragraphe, l'exportateur doit indiquer dans la demande le lieu et la date
d'exportation des produits auxquels se rapporte le certificat et préciser les raisons de sa requête.
Les autorités compétentes du pays bénéficiaire du SGP ne peuvent délivrer un certificat
a posteriori  qu'après avoir vérifié que les indications fournies dans la demande de l'exportateur
concordent avec celles des documents d'exportation correspondants.
Une formule A délivrée a posteriori  doit comporter dans la case 4 l'une des mentions
suivantes: "ISSUED RETROSPECTIVELY" (version anglaise), ou DÉLIVRÉ A POSTERIORI "
(version française).
Section 20 - Délivrance d'un duplicata de la formule A
En cas de vol, perte ou destruction d'une formule A, les autorités qui ont délivré le certificat
peuvent, à la demande de l'exportateur, délivrer un duplicata en se fondant sur les documentsd'exportation en leur possession.  Le duplicata doit porter la date de délivrance du certificat original et
il est valable à compter de cette date.
Un duplicata de la formule A doit porter dans la case 4 la mention "DUPLICATE" (version
anglaise) ou "DUPLICATA" (version française).
Section 21 - Délivrance d'un certificat de remplacement formule A
Les autorités douanières norvégiennes peuvent à tout moment remplacer une formule A par
une ou plusieurs autres formules A, pour autant que cela soit fait au bureau de douane dont relèventles produits.  Un certificat de remplacement formule A ne peut être délivré qu'à la demande de
l'importateur.WT/COMTD/N/6/Add.1
Page 12
Sur demande du réexportateur, les autorités douanières norvégiennes peuvent délivrer un
certificat de remplacement formule A si les marchandises sont destinées à être réexportées de
Norvège vers la Communauté européenne ou la Suisse, soit en bloc soit sous forme d'expéditions
fractionnées.  L'origine des produits doit être attestée par une formule A délivrée par les autorités
compétentes d'un pays bénéficiaire du SGP pour les exportations vers la Norvège.  Il est impératif quela Norvège et le pays destinataire des marchandises réexportées aient les mêmes règles d'origine pour
les produits en question et que ces derniers aient été continuellement sous contrôle douanier durant
leur séjour en Norvège.
Le deuxième paragraphe ne s'applique pas si les produits ont été exportés vers la Norvège au
titre de la clause de dérogation énoncée dans la section 11.
De même, dans des conditions identiques à celles évoquées au deuxième paragraphe, les
autorités douanières de la Communauté européenne ou de la Suisse peuvent délivrer un certificat de
remplacement formule A lorsque des produits originaires d'un pays bénéficiaire du SGP sont
réexportés vers la Norvège.
Le certificat de remplacement formule A est considéré comme le certificat d'origine définitif
des produits auxquels il se rapporte.
Pour délivrer un certificat de remplacement formule A, les autorités douanières norvégiennes
se fondent sur les indications portées sur une formule A délivrée antérieurement.  Le certificat deremplacement est visé par les autorités douanières norvégiennes.
Le bureau de douane sollicité inscrit sur le certificat original les numéros, la quantité, la
nature et le poids des produits expédiés ainsi que les numéros de série et la date de délivrance des
certificats de remplacement.  Les autorités douanières norvégiennes conservent le certificat originalpendant au moins trois ans aux fins de contrôle a posteriori .
Une copie du certificat original peut être jointe au certificat de remplacement.  La case
supérieure droite du certificat de remplacement doit indiquer le nom du pays où ce certificat est
délivré.  La case 4 doit contenir la mention "REPLACEMENT CERTIFICATE" (version anglaise) ou
"CERTIFICAT DE REMPLACEMENT" (version française), ainsi que le numéro de série et la date
de délivrance du certificat original.  La case 1 doit indiquer le nom du réexportateur.  La case 10 doitidentifier la facture du réexportateur.  Le nom du destinataire final peut être indiqué dans la case 2.
Tous les détails fournis dans les cases 3 à 9 du certificat original au sujet des produits réexportés
doivent être repris dans le certificat de remplacement.  Les cases 7 et 9 doivent indiquer la quantité, la
nature et le poids brut ou toute autre mesure des produits visés.  Le bureau de douane qui délivre un
certificat de remplacement vise ce certificat dans la case 11.  Sa responsabilité se borne à délivrer lecertificat.  Les indications concernant le pays d'origine et le pays de destination sont reportées du
certificat original à la case 12 du certificat de remplacement.  La case 12 est signée par la personne
habilitée à le faire qui a établi le certificat de remplacement.  La personne qui signe ainsi de bonne foi
un certificat de remplacement n'est pas responsable de l'exactitude des indications portées sur le
certificat original.
Section 22 - Contenu et présentati on de la déclaration sur facture
Une déclaration sur facture pourra être établie:
1. par un exportateur agréé en Norvège;  ouWT/COMTD/N/6/Add.1
Page 13
2. par tout exportateur dans un pays bénéficiaire du SGP ou en Norvège pour les
expéditions composées d'un ou de plusieurs colis contenant des produits originaires
d'une valeur ne dépassant pas 25 000 couronnes norvégiennes.
Une déclaration sur facture peut être établie uniquement si les produits concernés peuvent être
réputés originaires d'un pays bénéficiaire du SGP ou de la Norvège au sens du présent règlement.
Un exportateur établissant une déclaration sur facture doit pouvoir présenter à tout moment, à
la demande des autorités douanières norvégiennes ou d'une autre autorité compétente du pays
exportateur, tous les documents appropriés attestant le caractère originaire des produits concernés et
apportant la preuve que les autres conditions énoncées dans le présent règlement sont remplies.
L'exportateur établit une déclaration sur facture à l'aide d'une machine à écrire ou par d'autres
moyens techniques ou encore en imprimant la déclaration sur la facture, le bon de livraison ou tout
autre document commercial.  La déclaration est établie en anglais ou en français.  Si elle est remplie à
la main, elle doit l'être à l'encre et en caractères d'imprimerie.
Une déclaration sur facture doit porter la signature manuscrite originale de l'exportateur.  Un
exportateur agréé au sens de la section 24 n'est toutefois pas tenu de signer cette déclaration à
condition de présenter aux autorités douanières norvégiennes un engagement écrit par lequel il
accepte la responsabilité entière de toute déclaration sur facture l'identifiant comme si elle avait été
signée de sa propre main.
Une déclaration sur facture est établie par l'exportateur des produits auxquels elle se rapporte.Dans le cas dont il est question à l'alinéa 2 du premier paragraphe, une seule déclaration sur
facture est établie pour chaque expédition.  Si les marchandises contenues dans l'expédition ont déjàfait l'objet d'un contrôle dans le pays exportateur, l'exportateur peut faire référence à ce contrôle dans
la déclaration sur facture.  Les dispositions du présent paragraphe ne dispensent pas les exportateurs
de respecter toutes les autres formalités exigées aux termes des législations douanière ou postale en
vigueur.
Les dispositions du présent règlement qui concernent la délivrance, l'utilisation et le contrôle
a posteriori  de la formule A s'appliquent mutatis mutandis  aux déclarations sur facture.
Section 23 - Preuve de l'origine d'un produit norvégien
Les documents attestant le caractère originaire d'un produit norvégien aux fins de l'application
du deuxième paragraphe de la section 2, voir deuxième paragraphe de la section 16 et section 18, sontaccompagnés d'un certificat de circulation EUR.1 ou d'une déclaration sur facture établie
conformément aux dispositions de la section 22.
Lorsqu'il utilise un certificat de circulation EUR.1, l'exportateur doit inscrire "GSP
BENEFICIARY COUNTRY" et "NORWAY" (version anglaise) ou "PAYS BÉNÉFICIAIRE DUSGP" et "NORVÈGE" (version française) dans la case 2 du certificat.
Les dispositions du présent règlement qui concernent la délivrance, l'utilisation et le contrôle
a posteriori  de la formule A s'appliquent mutatis mutandis  aux certificats de circulation EUR.1.
À la demande des autorités douanières norvégiennes, un exportateur qui délivre un certificat
de circulation EUR.1 conformément au premier pa ragraphe présente tous les documents appropriés
qui attestent le caractère originaire des marchandises et qui prouvent que les autres conditions
énoncées dans le présent règlement sont remplies.WT/COMTD/N/6/Add.1
Page 14
Section 24 - Exportateur agréé
Tout exportateur norvégien qui effectue fréquemment des expéditions de produits norvégiens
conformément au deuxième paragraphe de la section 2 peut recevoir le statut d'exportateur agréé.Quiconque demande un tel statut doit, à la satisfaction des autorités douanières norvégiennes, offrir
toutes les garanties nécessaires au contrôle du caractère originaire des produits et démontrer qu'il
remplit toutes les autres conditions énoncées dans le présent protocole concernant la délivrance des
déclarations sur facture.
Les autorités douanières norvégiennes peuvent subordonner l'octroi du statut d'exportateur
agréé à toutes les conditions qu'elles estiment appropriées.  L'exportateur agréé se voit attribuer unnuméro d'autorisation douanière qu'il doit inscrire sur la déclaration sur facture.
Les autorités douanières norvégiennes peuvent révoquer l'autorisation à tout moment sans
préavis.  Ainsi, elles doivent le faire lorsque l'exportateur agréé n'offre plus les garanties exigées, qu'il
ne remplit plus les conditions énoncées aux premier et deuxième paragraphes ou qu'il abuse d'unemanière quelconque de l'autorisation.
Section 25 - Présentation de la preuve de l'origine
Pour importer des produits en Norvège, une formule A ou une déclaration sur facture est
présentée aux autorités douanières norvégiennes dans les dix mois suivant la date de sa délivrance
dans le pays exportateur conformément aux réglementations et procédures nationales.
Une preuve de l'origine présentée aux autorités douanières norvégiennes après l'expiration du
délai prévu au premier paragraphe peut être acceptée aux fins de l'application du régime tarifairepréférentiel lorsque le non-respect du délai est dû à des circonstances exceptionnelles.  En dehors de
ces cas de présentation tardive, une preuve de l'origine peut être acceptée lorsque les produits ont été
présentés aux autorités douanières avant l'expiration dudit délai.  Sur présentation d'une preuve de
l'origine telle que mentionnée dans le premier paragraphe, les produits visés par ladite preuve sont
réputés originaires du pays bénéficiaire du SGP qui y est indiqué.
Une preuve de l'origine peut uniquement être acceptée aux fins de l'application du régime
tarifaire préférentiel, dans la mesure où les autorités compétentes du pays bénéficiaire du SGP
concerné ont fourni aux autorités douanières norvégiennes les renseignements exigés aux termes de la
section 29 et ont déclaré être prêtes à aider ces dernières à contrôler a posteriori  l'authenticité de la
preuve de l'origine et l'exactitude des renseignements fournis quant à l'origine du produit;  voir
section 30.
Si les conditions énoncées dans les premier et deuxième paragraphes sont remplies, les
produits importés en Norvège sont réputés originaires d'un pays bénéficiaire du SGP sur présentation
d'un certificat de remplacement formule A délivré par les autorités douanières de la Communauté
européenne ou de la Suisse conformément au quatrième paragraphe de la section 21.
S'agissant d'un contrôle a posteriori  de certificats de remplacement formule A, les procédures
énoncées à la section 31 sont appliquées comme il convient.  Le délai fixé au cinquième paragraphe
de la section 31 est alors prolongé à huit mois.
Les autorités douanières norvégiennes peuvent exiger qu'une preuve de l'origine présentée
soit traduite en norvégien et que la déclaration d'importation soit accompagnée d'une déclaration par
laquelle l'importateur atteste que les produits remplissent les conditions énoncées dans le présent
règlement.WT/COMTD/N/6/Add.1
Page 15
Section 26 - Importation par expéditions échelonnées
Lorsque, à la demande de l'importateur et aux conditions fixées par les autorités douanières
norvégiennes, des produits démontés ou non montés au sens de la Règle générale n° 2 a) du Système
harmonisé relevant des sections XVI et XV II ou des positions n° 73.08 et 94.06 du Système
harmonisé sont importés par expéditions échelonnées, une seule preuve de l'origine est produite aux
autorités douanières lors de l'importation de la première expédition.
Section 27 - Exemption de la preuve formelle de l'origine
Les importations de produits qui font l'objet de petits envois adressés d'un particulier à un
autre ou qui sont contenus dans les bagages personnels des voyageurs sont admises sans qu'il y ait lieu
de produire une formule A ou une déclaration sur fa cture, pour autant qu'elles soient dépourvues de
tout caractère commercial et qu'elles soient déclarées comme répondant aux conditions du présent
règlement.  La valeur totale des produits ne doit toutefois pas dépasser 1 750 couronnes norvégiennes
dans le cas des petits colis ou 5 000 couronnes norvégiennes dans le cas des marchandises contenuesdans les bagages personnels des voyageurs.
Section 28 - Discordances et erreurs
La constatation de légères discordances entre les mentions portées sur une formule A ou sur
une déclaration sur facture et celles figurant sur d'autres documents présentés aux autorités douanières
norvégiennes n'entraîne pas immédiatement la non-validité de la preuve de l'origine, s'il est dûment
établi que le document concerné correspond aux produits présentés.
Les erreurs manifestes décelées sur une formule A ou sur une déclaration sur facture
n'entraînent pas le refus du document à moins que ces erreurs soient de nature à mettre en doute
l'exactitude des mentions portées sur le document.
CHAPITRE V – QUESTIONS ADMINISTRATIVES, ETC.
Section 29 - Notification des autorités compétentes
Un pays bénéficiaire du SGP qui applique le présent règlement veille au respect des
dispositions qui régissent l'origine des marchandises, la façon de remplir et de délivrer la formule A,
l'utilisation des déclarations sur facture ainsi que la coopération administrative.
Un pays bénéficiaire du SGP communique aux autorités douanières norvégiennes les noms et
adresses des autorités qui sont autorisées à délivrer une formule A et leur transmet les empreintes des
cachets utilisés par ces dernières pour viser les certificats d'origine.  Il leur communique en outre les
noms et adresses des autorités habilitées à contrôler les formules A et les déclarations sur facture
délivrées ou établies dans le pays bénéficiaire du SGP.  Des notifications doivent également être faites
quand des changements surviennent à cet égard.
À la demande d'un pays bénéficiaire du SGP, les autorités norvégiennes fournissent les
spécimens des empreintes des cachets utilisés pour viser les certificats de circulation EUR.1.
Section 30 - Assistance mutuelle
Un pays bénéficiaire du SGP aide les autorités norvégiennes à contrôler l'authenticité des
formules A et des déclarations sur facture délivrées ou établies dans le pays concerné ainsi que
l'exactitude des renseignements donnés sur ces documents.  De la même façon, les autoritésWT/COMTD/N/6/Add.1
Page 16
douanières norvégiennes doivent aider ledit pays à contrôler les certificats de circulation EUR.1 et les
déclarations sur facture délivrés ou établis conformément à la section 23.
Section 31 - Contrôle de la preuve de l'origine
Le contrôle des formules A et des déclarations sur facture est effectué par les autorités
compétentes du pays exportateur.  Celles-ci sont habilitées à exiger toute preuve et à effectuer tout
contrôle des comptes de l'exportateur ou tout autre contrôle qu'elles estiment approprié.  Dans
l'éventualité de tels contrôles a posteriori   l'exportateur est tenu de conserver des copies des preuves
de l'origine et de tout document s'y rapportant pendant au moins trois ans.
Le contrôle des formules A ou des déclarations sur facture est effectué par sondage ou à la
demande des autorités douanières norvégiennes chaque fois que celles-ci ont des doutes fondés en ce
qui concerne l'authenticité de ces documents, le caractère originaire des produits concernés ou le
respect des autres conditions énoncées dans le présent règlement.
Les autorités douanières norvégiennes renvoient, avec leur demande de contrôle, la formule A
et la facture, si elle a été présentée, ou encore la déclaration sur facture ou une copie de ces
documents.  Le cas échéant, elles fournissent également tous les renseignements sur les motifs de leur
demande ainsi que tous les renseignements et documents obtenus qui font penser que les mentions
portées sur la preuve de l'origine sont inexactes.
Le contrôle est effectué dans les meilleurs délais afin que les autorités douanières
norvégiennes puissent être informées des résultats au plus tard six mois après réception de leur
demande.  Les résultats doivent indiquer clairement si les documents sont authentiques, s'ils se
rapportent aux produits réellement exportés et si les produits en question sont réputés originaires du
pays bénéficiaire du SGP concerné et remplissent les autres conditions prévues dans le présentrèglement.  Quand une formule A est délivrée conformément à la section 18, la réponse est
accompagnée d'une copie des certificats de circulation EUR.1 et des déclarations sur facture s'y
rapportant.
En cas de doutes fondés et en l'absence de réponse à l'expiration du délai de six mois après la
date de la demande de contrôle ou si la réponse ne comporte pas de renseignements suffisants pour
déterminer l'authenticité du document en cause ou l'origine des produits, une seconde demande estenvoyée.  Si, après cette seconde demande, les résultats du contrôle ne sont pas portés à la
connaissance des autorités douanières norvégiennes dans un délai de quatre mois ou si la réponse ne
comporte pas de renseignements suffisants pour déterminer l'authenticité du document ou l'origine des
produits, le régime tarifaire préférentiel n'est pas accordé, à moins de circonstances exceptionnelles.
Lorsque le contrôle ou tout autre renseignement disponible indique que les dispositions du
présent règlement sont transgressées, les autorités compétentes du pays bénéficiaire du SGP
exportateur, de leur propre initiative ou à la demande des autorités douanières norvégiennes, mènent
les enquêtes appropriées ou prennent les mesures nécessaires pour que de telles enquêtes soient
effectuées avec l'urgence voulue en vue de déceler et de prévenir pareilles transgressions.
Si les autorités douanières norvégiennes décident de suspendre le régime tarifaire préférentiel
dont bénéficient les marchandises concernées en attendant les résultats du contrôle, elles doivent
accorder la mainlevée des marchandises à l'importateur sous réserve des mesures jugées nécessaires.WT/COMTD/N/6/Add.1
Page 17
CHAPITRE VI – DISPOSITIONS FINALES
Section 32 - Conditions spéciales
Le régime tarifaire préférentiel accordé dans le cadre du présent règlement ne peut être
demandé que si le pays bénéficiaire du SGP remplit les conditions énoncées dans le deuxième
paragraphe de la section 29.  Les autorités douanières norvégiennes publieront la date à compter de
laquelle un tel régime peut être demandé.
Les dispositions du troisième paragraphe de la section 2, de l'alinéa 5 du deuxième paragraphe
de la section 14, du quatrième paragraphe de la section 21 et des quatrième et cinquième paragraphes
de la section 25 ne s'appliquent que dans la mesure où la Communauté européenne et la Suisse, dansle cadre des préférences tarifaires qu'elles accordent aux produits originaires des pays en
développement, appliquent des règles d'origine qui correspondent à celles utilisées par la Norvège et
qu'elles ont conclu un accord avec cette dernière concernant l'acceptation mutuelle de l'élément du
pays donneur, etc.
Section 33 - Marchandises en transit
Les marchandises originaires d'un pays ou d'un territoire reconnu comme étant un pays
bénéficiaire du SGP peuvent bénéficier du Système généralisé de préférences à condition d'avoir été
exportées dudit pays depuis la date d'entrée en vigueur dont il est question au premier paragraphe dela section 32.
Section 34 - Entrée en vigueur
Le présent règlement entre en vigueur le 1er mars 1998.
Les dispositions du second paragraphe de la section 32 entreront en vigueur après avoir fait
l'objet d'une annonce spéciale de la part des autorités douanières norvégiennes.
Section 35 - Abrogation d'autres dispositions, règles transitoires
Le règlement du 3 septembre 1971 concernant les règles d'origine, etc. aux termes du système
généralisé de préférences est abrogé par le présent règlement.
Les dispositions antérieures sur l'acquisition du caractère originaire pour des produits en
provenance de pays bénéficiaires du SGP ainsi que sur la délivrance et l'utilisation de certificats
d'origine demeurent toutefois applicables pendant une période transitoire allant jusqu'au1
er septembre 1999.WT/COMTD/N/6/Add.1
Page 18
ANNEX
List of Working or Processing required to be carried out on
Non-Originating Materials in order that the Product Manufactured
can obtain Originating Status cf. First Paragraph of Section 4 of the Regulation
INTRODUCTORY NOTESForeword:
These notes shall apply where appropriate to all products manufactured using non-originating
materials even if they are not subject to specific provisions in the following list but are subject instead
to the change of heading rule set out in the second sub-paragraph of Section 4.
Note 1
1.1 The first two columns in the list describe the product obtained. The first column gives the
heading number or chapter number used in the Harmonized System, and the second column gives the
description of goods used in that System for that heading or chapter. For each entry in the first two
columns a rule is specified in column 3. Where, in some cases, the entry in the first column is
preceded by an “ex”, this signifies that the rule in column 3 only applies to the part of that heading orchapter as described in column 2.
1.2 Where several heading numbers are grouped together in column 1 or a chapter number is
given and the description of products in column 2 is therefore given in general terms, the adjacent rule
in column 3 applies to all products which, under the Harmonized System, are classified in headings ofthe chapter or in any of the headings grouped together in column 1.
1.3 Where there are different rules in the list applying to different products within a heading, each
indent contains the description of that part of the heading covered by the adjacent rule in column 3.
Note 2
2.1 In case of a heading not in the list or any part of a heading that is not in the list, the “change
of heading” rule set out in the second paragraph of § 4 applies. If a “change of heading” condition
applies to any entry in the list, then it is contained in the rule in column 3.
2.2 The working or processing required by a rule in column 3 has to be carried out only in
relation to the non-originating materials used. The restrictions contained in column 3 likewise apply
only to the non-originating materials used.
2.3 Where a rule states that “materials of any heading” may be used, materials of the same
heading as the product may also be used, subject, however, to any specific limitations which may alsobe contained in the rule. However, the expression “manufacture from materials of any heading
including other materials of heading No. …” means that only materials classified in the same heading
as the product of a different description than that of the product as given in column 2 of the list may
be used.
2.4 If a product made from non-originating materials which has acquired originating status during
manufacture by virtue of the change of heading rule or its own list rule is used as a material in the
process of manufacture of another product, then the rule applicable to the product in which it is
incorporated does not apply to it.WT/COMTD/N/6/Add.1
Page 19
Example:
An engine of heading No 84.07, for which the rule states that the value of the non-originating
materials which may be incorporated may not exceed 40 per cent of the ex-works price, ismade from 'other alloy steel roughly shaped by forging' of heading No 72.24.
If this forging has been forged in the country concerned from a non-originating ingot then the
forging has already acquired origin by virtue of the rule for heading No ex 72.24 in the list.
It can then count as originating in the value calculation for the engine regardless of whether
it was produced in the same factory or another.  The value of the non-originating ingot is thus
not taken into account when adding up the value of the non-originating materials used.
2.5 Even if the change of heading rule or the other rules contained in the list are satisfied, a
product shall not acquire originating status if the processing carried out, taken as a whole, is
insufficient within the meaning of  Section 5.
Note 3
3.1 The rule in the list represents the minimum amount of working or processing required and the
carrying out of more working or processing also confers originating status; conversely, the carrying
out of less working or processing cannot confer origin.  Thus if a rule says that non-originatingmaterial at a certain level of manufacture may be used, the use of such material at an earlier stage of
manufacture is allowed and the use of such material at a later stage is not.
3.2 When a rule in the list specifies that a product may be manufactured from more than one
material, this means that any one or more materials may be used.  It does not require that all be used.
Example:
The rule for fabrics says that natural fibres may be used and that chemical materials, among
other materials, may also be used.  This does not mean that both have to be used; one can use
one or the other or both.
If, however, a restriction applies to one material and other restrictions apply to other
materials in the same rule, then the restrictions only apply to the materials actually used.
Example:
The rule for sewing machines specifies that both the thread tension mechanism used and the
zigzag mechanism used must be wholly obtained; these two restrictions only apply if the
mechanisms concerned are actually incorporated into the sewing machine.
3.3 Where a rule in the list specifies that a product must be manufactured from a particular
material, the condition obviously does not prevent the use of other materials which, because of their
inherent nature, cannot satisfy the rule.
Example:
The rule for prepared foods of heading No 19.04 which specifically excludes the use of
cereals or their derivatives does not prevent the use of mineral salts, chemicals and other
additives which are not produced from cereals.WT/COMTD/N/6/Add.1
Page 20
Example:
In the case of an article made from non-woven materials, if the use of only non-originating
yarn is allowed for this class of article, it is  not possible to start from non-woven cloth - even
if non-woven cloths cannot normally be made from yarn.  In such cases, the starting materialwould normally be at the stage before yarn - that is the fibre stage.
See also note 5.2 in connection with textiles.
3.4 Where, in a rule in the list, two or more percentages are given for the maximum value of non-
originating materials that can be used, then these percentages may not be added together.  In other
words, the maximum value of all the non-originat ing materials used may never exceed the highest of
the percentages given.  Furthermore, the individual percentages must not be exceeded in relation to
the particular materials they apply to.
Note 4
4.1 The term “natural fibres” is used in the list to refer to fibres other than artificial or synthetic
fibres and is restricted to the stages before spinning takes place, including waste, and, unless
otherwise specified, the term 'natural fibres' includes fibres that have been carded, combed or
otherwise processed but not spun.
4.2 The term “natural fibres” includes horsehair of heading No 05.03, silk of heading Nos 50.02
and 50.03 as well as the wool fibres, fine or coarse animal hair of heading Nos 51.01 to 51.05, the
cotton fibres of heading Nos 52.01 to 52.03 and the other vegetable fibres of heading Nos 53.01
to 53.05.
4.3 The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the
list to describe the materials not classified in chapters 50 to 63, which can be used to manufacture
artificial, synthetic or paper fibres or yarns.
4.4 The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament
tow, staple fibres or waste, of heading Nos 55.01 to 55.07.
Note 5
5.1 Any non-textile trimmings and accessories or other materials used which contain textiles do
not have to satisfy the conditions set out in column 3 even though they fall outside the scope of
Note 3.3.
5.2 In accordance with Note 3.3, any non-originating non-textile trimmings and accessories or
other product, which do not contain any textiles, may, anyway, be used freely where they cannot be
made from the materials listed in column 3.
Example:
If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used,
this does not prevent the use of metal items, such as buttons, because they cannot be made
from textile materials. Similarly, this does not prevent the use of a zip, even though zipsnormally contain textiles.
5.3 Where a percentage rule applies the value of trimmings and accessories must be taken into
account when calculating the value of the non-originating materials incorporated.WT/COMTD/N/6/Add.1
Page 21
Note 6
6.1 For the purposes of heading Nos. ex 27.07, 27.13 to 27.15, ex 29.01, ex 29.02 and ex 34.03,
the “specific processes” are the following:
(a) vacuum distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all the following operations: Processing with concentrated
sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents;
decolorization and purification with naturally active earth, activated, activated
charcoal or bauxite;
(g) polymerization
(h) alkylation;(i) isomerization.
6.2 For the purposes of heading Nos. ex 27.10, 27.11 and 27.12, the “specific processes” are the
following:
(a) vacuum distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;(f) the process comprising all the following operations: Processing with concentrated
sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents;
decolorization and purification with naturally active earth, activated, activated
charcoal or bauxite;
(g) polymerization
(h) alkylation;
(i) isomerization;(j) ------ “ --------;
(k) in respect of heavy oils falling within heading No  27.10 only, desulphurization with
hydrogen resulting in a reduction of at least 85 per cent of the sulphur content of the
product processed  (ASTM D 1266-59 T method);
(l) in respect of products falling within  heading No. 27.10only, deparaffining by a
process other than filtering;
(m) in respect of heavy oils falling wi thin heading No. 27.10 only, treatment with
hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C
with the use of a catalyst, other than to effect desulphurization, when the hydrogen
constitutes an active element in a chemical reaction. The further treatment with
hydrogen of lubricating oils of heading No. ex 27.10 (e.g. hydrofinishing or
decolouring) in order, more especially, to improve colour or stability shall not,
however, be deemed to a specific process;
(n) in respect of fuel oils falling within heading No. ex 27.10 only, atmospheric
distillation, on condition that less than 30 per cent of these products is distils, by
volume, including losses at 300 °C by the ASTM D 86 method;
(o) in respect of heavy oils other than gas oils or fuel oils falling within heading
No. ex 27.10 only, treatment by means of  high-frequency electrical brush-discharge.WT/COMTD/N/6/Add.1
Page 22
6.3 For the purposes of  heading Nos. ex 27.07, 27.13 to 27.15, ex 29.01, ex 29.02 and ex 34.03,
simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring,
marking, obtaining a sulphur content as a result of mixing products with different sulphur contents,
any combination of these operations or like operations do not confer origin.WT/COMTD/N/6/Add.1
Page 23
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
02.01 Meat of bovine animals, fresh or chilled Manufacture from materials of any heading except meat of
bovine animals, frozen of heading No 02.02
02.02 Meat of bovine animals, frozen Manufacture from materials of any heading except meat of
bovine animals, fresh or chilled of heading No 02.01
02.06 Edible offal of bovine animals, swine, sheep,
goats, horses, asses, mules or hinnies, fresh,
chilled or frozenManufacture from materials of any heading except
carcasses of heading Nos 02.01 to 02.05
02.10 Meat and edible meat offal, salted, in brine,
dried or smoked; edible flours and meals of meat
or meat offalManufacture from materials of any heading except meat
and offal of heading Nos 02.01 to 02.06 and 02.08 or
poultry liver of heading No 02.07
03.02 to 03.05 Fish, other than live fish Manufacture in which all the materials of Chapter 3 used
must be wholly obtained
04.02,04.04 to 04.06Dairy products Manufacture from materials of any heading except milk or
cream of heading No 04.01 or 04.02
04.03 Buttermilk, curdled milk and cream, yoghurt,
kephir and other fermented or acidified milk andcream, whether or not concentrated or containingadded sugar or other sweetening matter or
flavoured or containing added fruit, nuts or
cocoaManufacture in which:
- all the materials of Chapter 4 used must be   wholly obtained,- any fruit juice of heading No 20.09 or sucrose
  used must be originating, and
- the value of any materials of Chapter 18 used  does not exceed 40% of the ex-works price  of the product
04.08 Birds' eggs, not in shell and egg yolks, fresh,
dried, cooked by steaming or by boiling inwater, moulded, frozen or otherwise preserved,whether or not containing added sugar or other
sweetening matterManufacture from materials of any heading except birds'
eggs of heading No 04.07
ex 05.06 Bones and horn-cores, unworked Manufacture in which all the materials of Chapter 2 used
must be wholly obtained
ex 07.10 to07.13Edible vegetables, frozen or dried, provisionally
preserved; except for heading Nos ex 07.10 andex 07.11 for which the rules are set out below:Manufacture in which all the vegetable materials used must
be wholly obtained
ex 07.10 Sweet corn (uncooked or cooked by steaming or
boiling in water), frozenManufacture from fresh or chilled sweet corn
ex 07.11 Sweet corn, provisionally preserved Manufacture from fresh or chilled sweet corn
08.11 Fruit and nuts, uncooked or cooked by steaming
or boiling in water, frozen, whether or not
containing added sugar or other sweetening
matter:
- Containing added sugar Manufacture in which all the materials used must already
be originating
- Other Manufacture in which all the fruit or nuts used must be
wholly obtained
08.12 Fruit and nuts provisionally preserved (for
example, by sulphur dioxide gas, in brine, insulphur water or in other preservative solutions),
but unsuitable in that state for immediate
consumptionManufacture in which all the fruit or nuts used must be
wholly obtained
08.13 Fruit, dried, other than that of heading Nos 08.01
to 08.06; mixtures of nuts or dried fruits of this
chapterManufacture in which all the fruit or nuts used must be
wholly obtained
08.14 Peel of citrus fruit or melons (including
watermelons), fresh, frozen, dried or
provisionally preserved in brine, in sulphurwater or in other preservative solutionsManufacture in which all the fruit or nuts used must be
wholly obtained
ex Chapter 11 Products of the milling industry; malt, starches;
inulin; wheat gluten, except for heading No ex11.06 for which the rule is set out below:Manufacture in which all the cereals, edible vegetables,
roots and tubers of heading No 07.14 or fruit used must bewholly obtainedWT/COMTD/N/6/Add.1
Page 24
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 11.06 Flour, meal and powder of the dried, shelled
leguminous vegetables of heading No 07.13Drying and milling of leguminous vegetables of heading
No 07.08
13.01 Lac; natural gums, resins, gum-resins and
oleoresins (for example, balsams)Manufacture in which the value of any materials of heading
No 13.01 used may not exceed 50% of the ex-works priceof the product
ex 13.02 Vanilla oleoresin Manufacture in which all the materials used are classified
within a heading other than that of the product. However,materials from heading No 13.02 may be used provided
their value does not exceed
20% of the ex-works price of the product
15.01 Pig fat (including lard) and poultry fat, other
than that of heading Nos 02.09 or 15.03
- Fats from bones or waste Manufacture from materials of any heading except those of
heading Nos 02.03, 02.06 or 02.07 or bones of heading No
05.06
- Other Manufacture from meat or edible offal of swine of heading
Nos 02.03 or 02.06 or of meat and edible offal of poultry of
heading No 02.07
15.02 Fats of bovine animals, sheep or goats, other
than those of heading No 15.03:
- Fats from bones or waste Manufacture from materials of any heading except those of
heading Nos 02.01, 02.02, 02.04 or 02.06 or bones ofheading No 05.06
- Other Manufacture in which all the animal materials of Chapter 2
used must be wholly obtained
15.04 Fats and oils and their fractions, of fish or
marine mammals, whether or not refined, but notchemically modified:
- Solid fractions Manufacture from materials of any heading including other
materials of heading No 15.04
- Other Manufacture in which all the animal materials of Chapters
2 and 3 used must be wholly obtained
ex 15.05 Refined lanolin Manufacture from crude wool grease of heading No 15.05
15.06 Other animal fats and oils and their fractions,
whether or not refined, but not chemicallymodified:
- Solid fractions Manufacture from materials of any heading including other
materials of heading No 15.06
- Other Manufacture in which all the animal materials of Chapter 2
used must be wholly obtained
ex 15.07 to
15.15Fixed vegetable oils and their fractions, whether
or not refined, but not chemically modified:
- Solid fractions, except for that of  Jojoba oilManufacture from other materials of heading Nos 15.07 to
15.15
- Other, except for:- -  Tung oil, oiticica oil, myrtle wax and      Japan wax- -  Those for technical or industrial uses
      other than the manufacture of
      foodstuffs for human consumptionManufacture in which all the vegetable materials used must
be wholly obtained
ex 15.16 Animal or vegetable fats and oils and their
fractions, re-esterified, whether or not refined
but not further preparedManufacture in which all the animal and vegetable
materials used must be wholly obtained
ex 15.17 Edible liquid mixtures of vegetable oils of
heading Nos 15.07 to 15.15Manufacture in which all the vegetable materials used must
be wholly obtained
16.01 Sausages and similar products, of meat,  meat
offal or blood; food preparations based on these
productsManufacture from animals of Chapter 1
16.02 Other prepared or preserved meat, meat offal or Manufacture from animals of Chapter 1WT/COMTD/N/6/Add.1
Page 25
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
blood
16.03 Extracts and juices of meat, fish or crustaceans,
molluscs or other aquatic invertebratesManufacture from animals of Chapter 1.  However, all fish,
crustaceans, molluscs or other aquatic invertebrates usedmust be wholly obtained
16.04 Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggsManufacture in which all the fish or fish eggs used must be
wholly obtained
16.05 Crustaceans, molluscs and other aquatic
invertebrates, prepared or preservedManufacture in which all the crustaceans, molluscs or other
aquatic invertebrates used must be wholly obtained
ex 17.01 Cane or beet sugar and chemically pure sucrose,
in solid form, flavoured or colouredManufacture in which all the materials used are classified
within a heading other than that of the product. However,
all flavourings and colourings used must already be
originating
17.02 Other sugars, including chemically pure lactose,
maltose, glucose and fructose, in solid form;
sugar syrups not containing added flavouring orcolouring matter; artificial honey, whether or notmixed with natural honey; caramel:
- Chemically pure maltose and fructose Manufacture from materials of any heading including other
materials of heading No 17.02
-Other Manufacture in which all the materials used must already
be originating
ex 17.03 Molasses resulting from the extraction or
refining of sugar, flavoured or colouredManufacture in which all the materials used are classified
within a heading other than that of the product. However,
all flavourings and colouring matter used must already beoriginating
17.04 Sugar confectionery (including white chocolate),
not containing cocoaManufacture from materials not classified within Chapter
17. However, all flavouring and colouring matter used mustalready be originating
18.04 Cocoa butter, fat and oil Manufacture in which all cocoa beans used must be wholly
obtained
18.06 Chocolate and other food preparations
containing cocoaManufacture in which all the materials used are classified
within a heading other than that of the product, provided
the value of any materials ofChapter 18 used does not exceed 40% of theex-works price of the product and that all sugar of heading
No 17.01 used must already be originating
19.01 Malt extract; food preparations of flour, meal,
starch or malt extract, not containing cocoa orcontaining less than 40% by weight of cocoa
calculated on a totally defatted basis, not
elsewhere specified or included; foodpreparations of goods of headings Nos. 04.01 to04.04, not containing cocoa or containing less
than
5% by weight of cocoa calculated on a totallydefatted basis, not elsewhere specified orincluded
- Malt extract Manufacture from cereals of Chapter 10
- Other Manufacture in which all the materials used are classified
within a heading other than that of the product. However,
sugar of heading No 17.01 cannot be used
19.02 Pasta, whether or not cooked or stuffed (with
meat or other substances) or otherwise prepared,
such as spaghetti, macaroni, noodles, lasagne,gnocchi, ravioli, cannelloni; couscous, whetheror not preparedManufacture in which all the cereals (except durum wheat),
meat, meat offal, fish, crustaceans or molluscs used must be
wholly obtained
19.03 Tapioca and substitutes therefor prepared from
starch, in the form of flakes, grains, pearls,siftings or in similar formsManufacture in which all materials used must already be
originatingWT/COMTD/N/6/Add.1
Page 26
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
19.04 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 orother worked grains (except flour and meal),pre-cooked or otherwise prepared, not elsewhere
specified or included:
- Not containing cocoa Manufacture in which all materials used must already be
originating
- Containing cocoa Manufacture from materials of any heading, including other
materials of heading No 19.04, except sugar of heading No17.01, provided the value of any materials of Chapter 18
used does not exceed 40% of the ex-works price of the
product
19.05 Bread, pastry, cakes, biscuits and other bakers'
wares, whether or not containing cocoa;
communion wafers, empty cachets of a kindsuitable for pharmaceutical use, sealing wafers,rice paper and similar productsManufacture from materials of any heading, except those of
Chapter 11
20.01 Vegetables, fruit, nuts and other edible parts of
plants, prepared or preserved by vinegar oracetic acidManufacture in which all the fruit, nuts or vegetables used
must be wholly obtained
20.02 Tomatoes prepared or preserved otherwise than
by vinegar or acetic acidManufacture in which all the tomatoes used must be wholly
obtained
20.03 Mushrooms and truffles, prepared or preserved
otherwise than by vinegar or acetic acidManufacture in which all the mushrooms or truffles used
must be wholly obtained
20.04 and
20.05Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid, frozen
or not frozen, except goods classified underheading No 20.06Manufacture in which all the vegetables used must be
wholly obtained
20.06 Vegetables, fruit, nuts, fruit-peel and other parts
of plants, preserved by sugar (drained, glacé orcrystallised)Manufacture in which all the vegetables, fruit, nuts and
other parts of plants, and all the sugar of Chapter 17 mustalready be originating
20.07 Jams, fruit jellies, marmalades, fruit or nut purée
and fruit or nut pastes, being cookedpreparations, whether or not containing addedsugar or other sweetening matterManufacture in which all the fruits, nuts and all the sugar of
Chapter 17 must already be originating
20.08 Fruit, nuts and other edible parts of plants
otherwise prepared or preserved, whether or notcontaining added sugar or other sweeteningmatter or spirit, not elsewhere specified or
included:
- Fruit and nuts cooked otherwise than
   by steaming or boiling in water, not
   containing added sugar, frozenManufacture in which all the fruit and nuts used must be
wholly obtained
- Other Manufacture in which all the fruits, nuts, seeds and other
materials of Chapters 8 and 9 and all the sugar used or the
beverages, ethyl alcohol and vinegar of Chapters 17 or 22
must already be originating
ex 20.09 Fruit juices (including grape must), and
vegetable juices unfermented and not containing
added spirit, whether or not containing addedsugar or other sweetening matterManufacture in which all the fruits, nuts or vegetables of
Chapters 8 and 9 and all the sugar of Chapter 17 must
already be originating
ex 21.01 Roasted chicory and extracts, essences and
concentrates thereofManufacture in which all the chicory used must be wholly
obtained
21.03 - Sauces and preparations therefor;
  mixed condiments and mixed
  seasoningsManufacture in which all the materials used are classified
within a heading other than that of the product. However,
mustard flour or meal or prepared mustard may be used
- Prepared mustard Manufacture from mustard flour or mealWT/COMTD/N/6/Add.1
Page 27
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
21.04 Soups and broths and preparations therefor;
homogenised composite food preparations:
- Soups and broths and preparations
  thereforManufacture from materials of any heading, except
prepared or preserved vegetables of heading Nos 20.02 to20.05
- Homogenised composite food  preparationsThe rule for the heading in which the product would be
classified in bulk shall apply
ex 21.05 Ice cream containing chocolate Manufacture in which all the materials used are classified
within a heading other than that of the product, providedthe value of any materials of Chapter 18 used does notexceed 40% of the ex-works price of the product
ex 21.06 Sugar syrups, flavoured or coloured Manufacture in which all the materials used must be wholly
obtained
22.01 Waters, including natural or artificial mineral
waters and aerated waters, not containing addedsugar or other sweetening matter nor flavoured;ice and snowManufacture in which all the water used must already be
originating
22.02 Waters, including mineral waters and aerated
waters, containing added sugar or othersweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit or
vegetable juices of heading No 20.09Manufacture in which all the materials used are classified
within a heading other than that of the product. However,all fruit juices used must be wholly obtained
ex 22.04 Wine of fresh grapes, including fortified wines;
and grape must with the addition of alcoholManufacture from other grape must
22.05,
ex 22.07,
ex 22.08 and
ex 22.09The following, containing grape materials:
-   vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances;
-   ethyl alcohol and other spirits, denatured     or not; liqueurs-   vinegarManufacture from materials of any heading, except grapes
or any material derived from grapes
ex 22.08 Whiskies of an alcoholic strength by volume of
less than 50% vol.Manufacture in which the value of any cereal-based spirits
used does not exceed 15% of the ex-works price of theproduct
ex 23.03 Residues of starch manufacture from maize
(excluding concentrated steeping liquors), of aprotein content, calculated on the dry product,
exceeding 40% by weightManufacture in which all the maize used must be wholly
obtained
ex 23.06 Oil cake and other solid residues resulting from
the extraction of olive oil, containing more than3% of olive oilManufacture in which all the olives used must be wholly
obtained
23.09 Preparations of a kind used in animal feeding Manufacture in which all the cereals, sugar or molasses,
meat or milk used must already be originating
24.02 Cigars, cheroots, cigarillos and cigarettes, of
tobacco or of tobacco substitutesManufacture in which at least 70% by weight of the
unmanufactured tobacco or tobacco refuse of heading No24.01 used must already be originating
ex 24.03 Smoking tobacco Manufacture in which at least 70% by weight of the
unmanufactured tobacco or tobacco refuse of heading No24.01 used must already be originating
ex 25.04 Natural crystalline graphite, with enriched
carbon content, purified and groundEnriching of the carbon content, purifying and grinding of
crude crystalline graphite
ex 25.15 Marble, merely cut by sawing or otherwise into
blocks or slabs of a rectangular (including
square) shape, of a thickness not exceeding25 cmCutting, by sawing or otherwise, of marble (even if already
sawn), of a thickness exceeding 25 cm
ex 25.16 Granite porphyry, basalt, sandstone and other
monumental and building stones, merely cut bysawing or otherwise, into blocks or slabs of arectangular (including square) shape, of a
thickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if already
sawn) of a thickness exceeding 25 cm
ex 25.18 Calcined dolomite Calcination of dolomite not calcinedWT/COMTD/N/6/Add.1
Page 28
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 25.19 Crushed natural magnesium carbonate
(magnesite), in hermetically sealed containers,
and magnesium oxide, whether or not pure, otherthan fused magnesia or dead-burned (sintered)magnesiaManufacture 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
ex 25.20 Plasters specially prepared for dentistry Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
ex 25.24 Natural asbestos fibres Manufacture from asbestos concentrate
ex 25.25 Mica powder Grinding of mica or mica waste
ex 25.30 Earth colours, calcined or powdered Calcination or grinding of earth colours
ex 27.07 Oils in which the weight of the aromatic
constituents exceeds that of the non-aromaticconstituents, 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), foruse as power or heating fuelsOperations of refining and/or one or more specific
process(es)
2
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 maybe used provided their value does not exceed 50% of the
ex-works price of the product
ex 27.09 Crude oils obtained from bituminous minerals Destructive distillation of bituminous minerals
27.10 to 27.12 Petroleum oils and oils obtained from
bituminous minerals, other then crude;
preparations not elsewhere specified or includedwhich contain at least 70 per cent by weight ofpetroleum oil or oils obtained from bituminousmaterials, these oils being the basic constituents
of the preparations
Petroleum oil gases and other gaseous
hydrocarbons
Petroleum jelly; paraffin wax, microcrystalline
petroleum wax, slack wax, ozokerite, lignitewax, peat wax and other mineral waxes and
similar products obtained by synthesis or by
other processes, whether or not colouredOperations of refining and/or one or more specific
process(es)
3
OR
Other operations in which all the materials used areclassified 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
27.13 to 27.15 Petroleum coke, petroleum bitumen and other
residues of petroleum oils or of oils obtained
from bituminous minerals
Bitumen and asphalt natural; bituminous or oil
shale and tar sand; asphaltites and asphaltic
rocks
Bituminous mixtures based on natural asphalt,
on natural bitumen, on petroleum bitumen, on
mineral tar or mineral tar pitch (for examplebituminous mastic, cut-backs)Operations of refining and/or one or more specific
process(es)
4
OR
Other operations in which all the materials used areclassified 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 theex-works price of the product
ex Chapter 28 Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare-earthmetals, of radioactive elements or of isotopes;except for heading Nos ex 28.11 and ex 28.33
for which the rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-works
price of the product
ex 28.11 Sulphur trioxide Manufacture from sulphur dioxide
ex 28.33 Aluminium sulphate Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
                                                     
2 See Introductory Note 6
3 See Introductory Note 6
4 See Introductory Note 6WT/COMTD/N/6/Add.1
Page 29
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex Chapter 29 Organic chemicals, except for heading Nos ex
29.01, ex 29.02, ex 29.05, 29.15, ex 29.32, 29.33
and 29.34, for which the rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product. However,
materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-worksprice of the product
ex 29.01 Acyclic hydrocarbons for use as power or
heating fuelsOperations of refining and/or one or more specific
process(es)5
OROther 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 maybe used provided their value does not exceed 50% of theex-works price of the product
ex 29.02 Cyclanes and cyclenes (other than azulenes),
benzene, toluene, xylenes, for use as power orheating fuelsOperations 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 maybe used provided their value does not exceed 50% of the
ex-works price of the product
ex 29.05 Metal alcoholates of alcohols of this heading and
of ethanol or glycerolManufacture from materials of any heading, including other
materials of heading No.29.05.  However, metal
alcoholates of this heading may be used, provided their
value does not exceed 20% of the ex-works price of theproduct
29.15 Saturated acyclic monocarboxylic acids and their
anhydrides, halides, peroxides and peroxyacids;their halogenated, sulphonated, nitrated ornitrosated derivativesManufacture from materials of any heading.  However, the
value of all the materials of heading Nos. 29.15 and 29.16used may not exceed 20% of the ex-works price of theproduct
ex 29.32 - Internal ethers and their  halogenated,
  sulphonated, nitrated or nitrosated  derivates
- Cyclic acetals and internal  hemiacetals
       and their halogenated, sulphonated,       nitrated or nitrosated  derivatesManufacture from materials of any heading.  However, the
value of all the materials of heading No 29.09 used may notexceed 20% of the ex-works price of the product
Manufacture from materials of any heading
29.33 Heterocyclic compounds with nitrogen hetero-
atom(s) onlyManufacture from materials of any heading.  However, the
value of all the materials of heading Nos. 29.32 and 29.33used may not exceed 20% of the ex-works price of theproduct
29.34 Nucleic acids and their salts; other heterocyclic
compoundsManufactured from materials of any heading.  However,
the value of all the materials of heading Nos. 29.32, 29.33and 29.34 used may not exceed
20% of the ex-works price of the product
ex Chapter 30 Pharmaceutical products, except for heading Nos
30.02, 30.03, 30.04, 30.05 and 30.06 for which
the rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
materials classified within the same heading may be used
provided their value does not exceed 20% of the ex-worksprice of the product
                                                     
5 See Introductory Note 6
6 See Introductory Note 6WT/COMTD/N/6/Add.1
Page 30
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
30.02 Human blood; animal blood prepared for
therapeutic, prophylactic or diagnostic uses;
antisera and other blood fractions and modifiedimmunological products, whether or notobtained by means of biotechnologicalprocesses; vaccines, toxins, cultures of micro-
organisms (excluding yeasts) and similar
products:
 - 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 saleManufacture from materials of any heading, including other
materials of heading No 30.02. The materials of this
description may also be used,provided their value does not exceed 20% of the ex-worksprice of the product
- Other:
- - human blood Manufacture from materials of any heading, including other
materials of heading No 30.02. The materials of thisdescription may also be used, provided their value does notexceed 20% of the ex-works price of the product
- - animal blood prepared for therapeutic
         or prophylactic usesManufacture from materials of any heading, including other
materials of heading No 30.02. The materials of thisdescription may also be used, provided their value does not
exceed 20% of the ex-works price of the product
- - blood fractions other than antisera,
         haemoglobin and serum globulinManufacture from materials of any heading, including other
materials of heading No 30.02. The materials of this
description may also be used, provided their value does notexceed 20% of the ex-works price of the product
- - haemoglobin, blood globulin and
         serum globulinManufacture from materials of any heading, including other
materials of heading No 30.02. The materials of thisdescription may also be used, provided their value does notexceed 20% of the ex-works price of the product
- - other Manufacture from materials of any heading, including other
materials of heading No 30.02. The materials of thisdescription may also be used, provided their value does not
exceed 20% of the ex-works price of the product
30.03 and
30.04Medicaments (excluding goods of heading Nos.
30.02, 30.05 or 30.06)Manufacture from materials other than active substances.
However, materials of heading No 30.03 or 30.04 may beused provided their value does not exceed 20% of the ex-
works price of the product
30.05 Wadding, gauze, bandages and similar articles
(for example dressings, adhesive plasters,
poultices) impregnated or coated with
pharmaceutical substances or put up in forms orpackings for retail sale for medicinal, surgical,dental or veterinary purposesManufacture from materials of any heading, except
pharmaceutical substances. However, the value of materials
of heading No. 30.05 used may not exceed 20% of the ex-
works price of the product
ex 30.06 Chemical contraceptive preparations based on
hormones or spermicides; bone cementManufacture from materials of any heading, except active
substances
ex Chapter 31 Fertilizers except for heading No ex 31.05, for
which the rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-works
price of the productWT/COMTD/N/6/Add.1
Page 31
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 31.05 Mineral or chemical fertilisers containing two or
three of the fertilising elements nitrogen,
phosphorus and potassium; other fertilisers;goods of this Chapter, in tablets or similar formsor in packages of a grossWeight not exceeding 10 kg, except for:
    - sodium nitrate
    - calcium cyanamide    - potassium sulphate    - magnesium potassium sulphateManufacture 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, and
- the value of all the materials used does not
            exceed 50% 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 heading Nos ex 32.01and 32.05, for which the rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
materials classified within the same heading may be used
provided their value does not exceed 20% of the ex-worksprice of the product
ex 32.01 Tannins and their salts, ethers, esters and other
derivativesManufacture from tanning extracts of vegetable origin
32.05 Colour lakes; preparations as specified in note 3
to this Chapter based on colour lakesManufacture from materials of any heading, except heading
Nos 32.03, 32.04 and 32.05. However, materials of heading
No 32.05 may be used provided their value does not exceed20% of the ex-works price of the product
ex Chapter 33 Essential oils and resinoids; perfumery, cosmetic
or toilet preparations; except for heading No ex33.01 and ex 33.06, for which the rules are setout below: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 usedprovided their value does not exceed 20% of the ex-works
price of the product
ex 33.01 Essential oils (terpeneless or not), including
concretes and absolutes; resinoids; concentrates
of essential oils in fats, in fixed oils, in waxes or
the like, obtained by enfleurage or maceration;terpenic by-products of the deterpenation ofessential oils; aqueous distillates and aqueous
solutions of essential oilsManufacture from materials of any heading, including
materials of a different “group”
7 within this heading.
However, materials of the same “group” may be used
provided their value does not exceed 20% of the ex-worksprice of the product
ex 33.06 Yearn used for cleaning between the teeth
(dental floss)Manufacture from:
- natural fibres not carded or combed
  or otherwise processed for spinning,
- chemical materials or textile pulp,  or- materials for the manufacture of paper
ex Chapter 34 Soap, organic surface-active agents, washing
preparations, lubricating preparations, artificialwaxes, prepared waxes, polishing or scouringpreparations, candles and similar articles,
modelling pastes, 'dental waxes' and dental
preparations with a basis of plaster; except forheading Nos ex 34.03 and ex 34.04, for whichthe rules are set out belowManufacture 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 usedprovided their value does not exceed 20% of the ex-works
price of the product
ex 34.03 Lubricating preparations containing petroleum
oils or oils obtained from bituminous minerals,provided they represent less than 70% by weightOperations 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 maybe used provided their value does not exceed 50% of the
ex-works price of the product
                                                     
7 A ‘group’ is to be regarded as part of a heading, distinguished from the rest of the heading by a semicolon.
8 See Introductory Note 6WT/COMTD/N/6/Add.1
Page 32
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 34.04 Artificial waxes and prepared waxes with a basis
of paraffin, petroleum waxes, waxes obtained
from bituminous minerals, slack wax or scalewaxManufacture 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 usedprovided their value does not exceed 50% of the ex-worksprice of the product
ex Chapter 35 Albuminoidal substances; modified starches;
glues; enzymes; except for heading Nos 35.05and ex 35.07 for which the rules are set outbelowManufacture 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 usedprovided their value does not exceed 50% of the ex-works
price of the product
35.05 Dextrins and other modified starches (for
example, pregelatinized or esterified starches);
glues based on starches, or on dextrins or othermodified starches:
- Starch ethers and esters Manufacture from materials of any heading, including other
materials of heading No 35.05
- Other Manufacture from materials of any heading, except those of
heading No 11.08
ex 35.07 Prepared enzymes not elsewhere specified or
includedManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
Chapter 36 Explosives; pyrotechnic products; matches;
pyrophoric alloys; certain combustiblepreparationsManufacture 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
ex Chapter 37 Photographic or cinematographic goods; except
for heading Nos 37.01, 37.02 and 37.04 for
which the rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-worksprice of the product
37.01 Photographic plates and film in the flat,
sensitized, unexposed, of any material other thanpaper, paperboard or textiles; instant print film
in the flat, sensitized, unexposed, whether or not
in packsManufacture in which all the materials used are classified
within a heading other than heading No 37.01 or 37.02
37.02 Photographic film in rolls, sensitized,
unexposed, of any material other than paper,
paperboard or textiles; instant print film in rolls,
sensitized, unexposedManufacture in which all the materials used are classified
within a heading other than heading No 37.01 or 37.02
37.04 Photographic plates, film, paper, paperboard and
textiles, exposed but not developedManufacture in which all the materials used are classified
within a heading other than heading Nos 37.01 to 37.04
ex Chapter 38 Miscellaneous chemical products; except for
heading Nos ex 38.01, ex 38.03, ex 38.05, ex
38.06, ex 38.07, ex 38.11, 38.08 to 38.14, 38.18to 38.20, 38.22, ex 38.23 and 38.24 for whichthe rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-worksprice of the product
ex 38.01 - Colloidal graphite in suspension in oil
   and semicolloidal graphite;   carbonaceous pastes for electrodesManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
- Graphite in paste form, being a mixture   of more than 30% by weight of   graphite with mineral oilsManufacture in which the value of the materials of heading
No 34.03 used must not exceed 20% of the ex-works priceof the product
ex 38.03 Refined tall oil Refining of crude tall oil
ex 38.05 Spirits of sulphate turpentine, purified Puri fication by distillation or refining of raw spirits of
sulphate turpentine
ex 38.06 Ester gums Manufacture from resin acids
ex 38.07 Wood pitch (wood tar pitch) Distillation of wood tarWT/COMTD/N/6/Add.1
Page 33
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 38.11 Prepared additives for lubricating oil, containing
petroleum oils or oils obtained from bituminous
mineralsManufacture in which the value of the materials of heading
No. 38.11 used does not exceed 50% of the ex-works price
of the product
38.08 to 38.14,38.18 to 38.20,
38.22 and
38.24Various chemical products:
The following of heading No 38.24:
- prepared binders for foundry moulds or
cores based on natural resinous  products- naphthenic acids, their water insoluble saltsand their esters
- sorbitol other than that of heading No
29.05- petroleum sulphonates, excludingpetroleum sulphonates of alkali metals, of
ammonium or of ethanolamines; thiophenated
sulphonic acids of oils obtained from bituminousminerals, and their salts- ion exchangers
- getters for vacuum tubes
- alkaline iron oxide for the purification ofgas- ammoniacal gas li quors and spent oxide
produced in coal gas purification
- sulphonaphthenic acids, their waterinsoluble 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 backingManufacture 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 usedprovided their value does not exceed 20% of the ex-worksprice 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
ex 38.23 Industrial fatty alcohols Manufacture from materials of any heading, including fatty
acids of heading No 38.23
39.01 to 39.15 Plastics in primary forms, waste, parings and
scrap, of plastic:
    - Addition homopolymerization products Manufacture in which:
    - the value of all the materials used does not      exceed 50% of the ex-works price of the      product, and
    - the value of any materials of Chapter 39 used
      does not exceed 20% of the ex-works price      of the product
9
    - Other Manufacturing in which the value of the materials of
Chapter 39 used does not exceed 20% of the ex-works priceof the product
1
39.16 to 39.21 Semi-manufactures of plastics:
    - Flat products, further worked than only       surface-worked or cut into forms other       than rectangular (including square);       other products, further worked than
       only surface-workedManufacturing in which the value of the materials of
Chapter 39 used does not exceed 50% of the ex-works priceof the product
                                                     
9 For products composed of materials classified both under heading Nos 39.01 to 39.06 on the one hand and under
heading Nos 39.07 to 39.11 on the other, this restriction shall only apply to that group of materials that accounts for the
greatest proportion by weight of the product.WT/COMTD/N/6/Add.1
Page 34
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
    - Other:
    - - Addition homopolymerization         productsManufacture in which:
    - the value of all the materials used does not       exceed 50% of the ex-works price of the       product, and
    - the value of any materials of Chapter 39 used
      does not exceed 20% of the ex-works price      of the product
10
    - - Other Manufacture in which the value of any materials of Chapter
39 used does not exceed 20% of the ex-works price of theproduct
11
39.22 to 39.26 Articles of plastic Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
ex 40.01 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber
40.05 Compounded rubber, unvulcanised, in primary
forms or in plates, sheets or stripManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
40.12 Retreaded or used pneumatic tyres of rubber;
solid or cushion tyres, interchangeable tyretreads and tyre flaps of rubberManufacture from materials of any heading, except those of
heading Nos 40.11 or 40.12
ex 40.17 Articles of hard rubber Manufacture from hard rubber
ex 41.02 Raw skins of sheep or lambs, without wool on Removal of wool from sheep or lamb skins, with wool on
41.04 to 41.07 Leather, without hair or wool other than leather
of heading No 41.08 or 41.09Retanning of pre-tanned leather
ORManufacture in which all the materials used are classified
within a heading other than that of the product
41.09 Patent leather and patent laminated leather;
metallised leatherManufacture from leather of heading Nos 41.04 to 41.07
provided its value does not exceed 50% of the ex-works
price of the product
ex 43.02 Tanned or dressed furskins, assembled plates,
crosses and similar formsManufacture from non-assembled, tanned or dressed
furskins
43.03 Articles of apparel, clothing accessories and
other articles of furskinManufacture from non-assembled, tanned or dressed
furskins, of heading No 43.02
ex 44.07 Wood sawn or chipped lengthwise, sliced or
peeled, of a thickness exceeding 6 mm, planed,sanded or finger-jointedPlaning, sanding or finger-jointing
ex 44.08 Veneer sheets and sheets for plywood, of a
thickness not exceeding 6 mm, spliced, and otherwood sawn lengthwise, sliced or peeled, of athickness not exceeding 6 mm, planed, sanded orfinger-jointedSplicing, planing, sanding or finger-jointing
ex 44.09 - Wood (including strips and fri ezes for
     parquet flooring, not assembled)     continuously shaped (tongued, grooved,
     rebated, chamfered, V-jointed, beaded,
     moulded, rounded or the like) along     any of its edges or faces, whether or not     planed, sanded or finger-jointedSanding or finger-jointing
- Beadings and mouldings Beading or moulding
ex 44.10 to ex
44.13Beadings and mouldings, including moulded
skirting and other moulded boardsBeading or moulding
ex 44.15 Packing cases, boxes, crates, drums and similar Manufacture from boards not cut to size
                                                     
10 For products composed of materials classified both under heading Nos 39.01 to 39.06 on the one hand and under
heading Nos 39.07 to 39.11 on the other, this restriction shall only apply to that group of materials that accounts for the
greatest proportion by weight of the product.
11 For products composed of materials classified both under heading Nos 39.01 to 39.06 on the one hand and under
heading Nos 39.07 to 39.11 on the other, this restriction shall only apply to that group of materials that accounts for the
greatest proportion by weight of the product.WT/COMTD/N/6/Add.1
Page 35
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
packings, of wood
ex 44.16 Casks, barrels, vats, tubs and other coopers'
products and parts thereof, of woodManufacture from riven staves, not further worked than
sawn on the two principal surfaces
ex 44.18 - Builders' joinery and carpentry of wood Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
cellular wood panels, shingles and shakes may be used
- Beadings and mouldings Beading or moulding
ex 44.21 Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading except drawn
wood of heading No 44.09
45.03 Articles of natural cork Manufacture from cork of heading No 45.01
ex 48.11 Paper and paperboard, ruled, lined or squared
onlyManufacture from paper-making materials of Chapter 47
48.16 Carbon paper, self-copy paper and other copying
or transfer papers (other than those of headingNo 48.09), duplicator stencils and offset plates,
of paper, whether or not put up in boxesManufacture from paper-making materials of Chapter 47
48.17 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 stationeryManufacture in which:
     - all the materials used are classified within a
        heading other than that of the product, and
     - the value of all the materials used does not        exceed 50% of the ex-works price of the        product
ex 48.18 Toilet paper Manufacture from paper-making materials of Chapter 47
ex 48.19 Cartons, boxes, cases, bags and other packing
containers, of paper, paperboard, cellulosewadding or webs of cellulose fibresManufacture in which:
     - all the materials used are classified within a       heading other than that of the product, and    - the value of all the materials used does not
      exceed 50% of the ex-works price of the product
ex 48.20 Letter pads Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
ex 48.23 Other paper, paperboard, cellulose wadding and
webs of cellulose fibres, cut to size or shapeManufacture from paper-making materials of Chapter 47
49.09 Printed or illustrated postcards; printed cards
bearing personal greetings, messages orannouncements, whether or not illustrated, withor without envelopes or trimmingsManufacture from materials not classified within heading
Nos 49.09 or 49.11
49.10 Calendars of any kind, printed, including
calendar blocks:
- Calendars of the 'perpetual' type or
       calendars with replaceable blocks
       mounted on bases other than paper or       paperboardManufacture in which:
    - all the materials used are classified within a
      heading other than that of the product, and    - the value of all the materials used does not      exceed 50% of the ex-works price of the
      product
- Other Manufacture from materials not classified within heading
No 49.09 or 49.11
55.01 to 55.07 Synthetic or artificial staple fibres Manufacture from chemical materials or textile pulp
ex Chapters 50
to 55Yarn, monofilament and thread:
- Silk yarn Manufacture from raw silk or silk waste, not carded or
combed or otherwise prepared for spinning
- Other Manufacture from:
- natural fibres not carded or combed or  otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
ex Chapters 50 Woven fabrics:WT/COMTD/N/6/Add.1
Page 36
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
to 55
- Incorporating rubber thread Manufacture from single yarn
- Other Manufacture from:
-    - coir yarn,
- natural fibres
- man-made staple fibres not carded or combed  or otherwise prepared for  spinning,- chemical materials or textile pulp, or
- 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
ex Chapter 56 Wadding, felt and non-wovens; special yarns,
twine cordage, ropes and cables and articlesthereof except for heading Nos 56.02, 56.04,56.05 and 56.06, for which the rules are set out
belowManufacture from:
     - coir yarn,     - natural fibres,     - chemical materials or textile pulp, or
     - paper-making materials
56.02 Felt, whether or not impregnated, coated,
covered or laminated:
- Needleloom felt Manufacture from:
    - natural fibres, or    - chemical materials or textile pulp
However:
    - polypropylene filament of heading No 54.02,    - polypropylene fibres of heading No 55.03 or      55.06, or
    - polypropylene filament tow of heading No
      55.01, of which the denomination in all cases      of a single filament or fibre is less than 9      decitexmay be used provided their value does not exceed
40% of the ex-works price of the product
- Other Manufacture from:
    - natural fibres,
    - man-made staple fibres made from casein, or
    - chemical materials or textile pulp
56.04 Rubber thread and cord, textile covered; textile
yearn, and strip and the like of heading No.
54.04 or 54.05. impregnated, coated, covered orsheathed with rubber or plastic:
- Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile covered
- Other Manufacture from:
    - natural fibres not carded or combed or
      otherwise prepared for spinning
    - chemical materials or textile pulp, or    - paper-making materials
56.05 Metallised yarn, whether or not gimped, being
textile yarn, or strip orthe like of heading No 54.04 or 54.05, combinedwith metal in the form of
thread, strip or powder or covered with metalManufacture from:
    - natural fibres,    - man-made staple fibres not carded or combed      or otherwise prepared for spinning,
    - chemical materials or textile pulp, or
    - paper-making materials
56.06 Gimped yarn, and strip and the like of heading Manufacture from:WT/COMTD/N/6/Add.1
Page 37
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
No 54.04 or 54.05, gimped (other then those of
heading No 56.05 and gimped horsehair yarn);
chenille yarn (including flock chenille yarn);loop wale-yarn    - natural fibres,
    - man-made staple fibres not carded or combed
      or otherwise prepared for spinning,    - chemical materials or textile pulp, or    - paper-making materials
Chapter 57 Carpets and other textile floor coverings:
- Of needleloom felt Manufacture from:
    -natural fibres, or
    -chemical materials or textile pulp
However:    - polypropylene filament of heading No 54.02,    - polypropylene fibres of heading No 55.03 or
      55.06, or
    - polypropylene filament tow of heading No      55.01 of which the denomination in all cases      of a single filament or fibre is less than 9
      decitex
may be used provided their value does not exceed40% of the ex-works price of the product
- Of other felt Manufacture from:
    - natural fibres not carded or combed or      otherwise prepared for spinning, or - chemical materials or textile pulp
-Other Manufacture from:
     - coir yarn,     - synthetic or artificial filament yarn,
     - natural fibres, or
     - man-made staple fibres not carded or combed       or otherwise prepared for spinning
ex Chapter 58 Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings, embroidery, exceptfor heading Nos 58.05 and 58.10; the rule forheading No 58.10 is set out below:
- Combined with rubber thread Manufacture from single yarn
- Other Manufacture from:
    - natural fibres,
    - man-made staple fibres not carded or combed       or otherwise prepared for spinning, or    - chemical materials or textile pulp      OR
    - Printing accompanied by at least two
      finishing operations (such as scouring,      bleaching, mercerizing, heat setting, raising,      calendering, shrink resistance processing,
      permanent finishing, decatizing,
      impregnating, mending and burling) where      the value of the unprinted fabric used does not      exceed 47.5% of the ex-works price of the
      product
58.10 Embroidery in the piece, in strips or in motifs Manufacture from yarn
59.01 Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers ofbooks or the like; tracing cloth; preparedpainting canvas; buckram and similar stiffened
textile fabrics of a kind used for hat foundationsManufacture from yarn
59.02 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 materialsManufacture from yarn
    - Other Manufacture from chemical materials or textile pulpWT/COMTD/N/6/Add.1
Page 38
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
59.03 Textile fabrics impregnated, coated, covered or
laminated with plastics,
other than those of heading No 59.02Manufacture from yarn
59.04 Linoleum, whether or not cut to shape; floor
coverings consisting of a coating or covering
applied on a textile backing, whether or not cut
to shapeManufacture from yarn
59.05 Textile wall coverings:
- Impregnated, coated, covered or
  laminated with rubber, plastics or other  materialsManufacture from yarn
- Other Manufacture from:
    - coir yarn,    - natural fibres,
    - man-made staple fibres not carded or combed
       or otherwise 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
59.06 Rubberised textile fabrics, other than those of
heading No 59.02:
- Knitted or crocheted fabrics Manufacture from:
    - natural fibres,    - man-made staple fibres not carded or combed
      or otherwise prepared for spinning, or
    - chemical materials or textile pulp
- Other fabrics made of synthetic
  filament yarn, containing more than 90
  % by weight of textile materialsManufacture from chemical materials
- Other Manufacture from yarn
59.07 Textile fabrics otherwise impregnated, coated or
covered; painted canvas being theatrical scenery,studio back-cloths or the likeManufacture from yarn
59.08 Textile wicks made of woven, plaited or knitted
for lamps, stoves, lighters, candles or the like;incandescent gas mantles and tubular knitted gasmantle fabric therefor, whether impregnated or
notManufacture from single yarn
59.09 to 59.11 Textile articles of a kind suitable for industrial
use:
- Polishing discs or rings other than of  felt of heading No 59.11Manufacture from yarn or waste fabrics or rags of heading
No 63.10
- Other Manufacture from:
    - coir yarn,    - natural fibres,    - man-made staple fibres not carded or combed
      or otherwise prepared for spinning, or
    - chemical materials or textile pulp
Chapter 60 Knitted or crocheted fabrics Manufacture from:
    - natural fibres,
    - man-made staple fibres not carded or combed      or otherwise prepared for spinning, orWT/COMTD/N/6/Add.1
Page 39
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
    - chemical materials or textile pulp
Chapter 61 Articles of apparel and clothing accessories,
knitted or crochetedManufacture from:
    - natural fibres,    - man-made staple fibres not carded or combed      or otherwise prepared for spinning, or
    - chemical materials or textile pulp
ex Chapter 62 Articles of apparel and clothing accessories, not
knitted or crocheted, except for heading Nos ex
62.13, 62.14 and ex 62.17 for which the rules are
set out below:Manufacture from yarn
62.13 and
62.14Handkerchiefs, shawls, scarves, mufflers,
mantillas, veils and the likeManufacture from unbl eached single yarn
ex 62.17 Stiffeners for collars and cuffs, cut to shape Manufacture in which
- all the materials used are classified within a
  heading other than that of the product, and
- the value of all the materials used does not  exceed 40% of the ex-works price of the  product
63.01 to 63.04 Blankets, travelling rugs, bed linen etc.; curtains,
etc.; other furnishing articles:
- Of felt, of non-wovens Manufacture from:
- natural fibres, or- chemical materials or textile pulp
- Other: Manufacture from unbl eached single yarn
63.05 Sacks and bags, of a kind used for the packing of
goodsManufacture from:
- natural fibres,
- man-made staple fibres not carded or combed
  or otherwise prepared for spinning, or- chemical materials or textile pulp
63.06 Tarpaulins, awnings and sunblinds; tents; sails
for boats, sailboards or landcraft; campinggoods:
- Of non-wovens Manufacture from:
-natural fibres, or-chemical materials or textile pulp
- Other Manufacture from unbl eached single yarn
63.07 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
63.08 Sets consisting of woven fabric and yarn,
whether or not with accessories, for making upinto rugs, tapestries, embroidered table cloths orserviettes or similar textile articles, put up in
packings for retail saleEach item in the set must satisfy the rule which would
apply to it if it were not included in the set.  However, non-originating articles may be incorporated provided their totalvalue does not exceed 15% of the ex-works price of the set
64.01 to 64.05 Footwear Manufacture from materials of any heading except for non-
metal parts for footwear of heading 64.06
65.03 Felt hats and other felt headgear, made from the
hat bodies, hoods or plateaux of heading No65.01, whether or not lined or trimmedManufacture from yarn or textile fibres
65.05 Hats and other headgear, knitted or crocheted, or
made up from lace, felt or other textile fabric, inthe piece (but not in strips), whether or not lined
or trimmed; hair-nets of any material, whether or
not lined or trimmedManufacture from yarn or textile fibres
66.01 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
ex 68.03 Articles of slate or of agglomerated slate Manufacture from worked slate
ex 68.04 and
68.05Articles manufactured from artificial abrasive
materials based on silicone carbideManufacture from materials of any heading except
materials of heading Nos 68.04 or 68.05 and siliconecarbide of heading No 28.49WT/COMTD/N/6/Add.1
Page 40
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 68.12 Articles of asbestos or of mixtures with a basis
of asbestos or with a basis of asbestos and
magnesium carbonateManufacture from fabricated asbestos fibres or from
mixtures with a basis of asbestos or with a basis of asbestos
and magnesium carbonate
ex 68.14 Articles of mica; including agglomerated or
reconstituted mica on a support of paper,
paperboard or other materialsManufacture from worked mica (including agglomerated or
reconstituted mica)
70.06 Glass of heading No 70.03, 70.04 or 70.05, bent,
edge-worked, engraved, drilled, enamelled or
otherwise worked, but not framed or fitted with
other materialsManufacture from materials of heading No 70.01
70.07 Safety glass, consisting of toughened (tempered)
or laminated glassManufacture from materials of heading No 70.01
70.08 Multiple-walled insulating units of glass Manufacture from materials of heading No 70.01
70.09 Glass mirrors, whether or not framed, including
rear-view mirrorsManufacture from materials of heading No 70.01
70.10 Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass, of a
kind used for the conveyance or packing ofgoods; preserving jars of glass; stoppers, lids andother closures, of glassManufacture in which all the materials used are classified
within a heading other than that of the product
ORCutting of glassware, provided the value of the uncutglassware does not exceed 50% of the ex-works price of the
product
70.13 Glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similar
purposes (other than that of heading No 70.10 or
70.18)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 uncutglassware does not exceed 50% of the ex-works price of theproduct
ex 70.19 Articles (other than yarn) of glass fibres Manufacture from:
- uncoloured slivers, rovings, yarn or chopped   strands, or
- glass wool
ex 71.01 Natural or cultured pearls, temporarily threaded
for transport purposesManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
ex 71.02, ex71.03 and ex71.04Worked precious or semi-precious stones
(natural, synthetic or reconstructed)Manufacture from unworked precious or semi-precious
stones
ex 71.06, ex71.08 and ex71.10Precious metals, semi-manufactured or in
powder formManufacture from unwrought precious metals
ex 71.07, ex
71.09 and ex71.11Metals clad with precious metals, semi-
manufacturedManufacture from metals clad with precious metals,
unwrought
71.16 Articles of natural or cultured pearls, precious or
semi-precious stones (natural, synthetic orreconstructed)Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
71.17 Imitation jewellery Manufacture in which all the materials used are classified
within a heading other than that of the productORManufacture from base metal parts, not plated or covered
with precious metals, provided the value of all the materials
used does not exceed 50% ofthe ex-works price of the product
72.07 Semi-finished products of iron or non-alloy steel Manufacture from materials of heading Nos 72.01, 72.02,
72.03, 72.04 or 72.05
72.08 to 72.16 Flat-rolled products, bars and rods, angles,
shapes and sections of iron or non-alloy steelManufacture from ingots or other primary forms of heading
No 72.06
72.17 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading No
72.07
ex 72.18, 72.19to 72.22Semi-finished products, flat-rolled products, bars
and rods, angles, shapes and sections of stainlessManufacture from ingots or other primary forms of heading
No 72.18WT/COMTD/N/6/Add.1
Page 41
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
steel
72.23 Wire of stainless steel Manufacture from semi-finished materials of heading No
72.18
ex 72.24, 72.25
to 72.27Semi-finished products, flat-rolled products, bars
and rods, in irregularly wound coils of other
alloy steelManufacture from ingots or other primary forms of heading
No 72.24
72.28 Other bars and rods of other alloy steel; angles,
shapes and sections, of other alloy steel; hollow
drill bars and rods, of alloy or non-alloy steelManufacture from semi-finished materials of heading Nos
72.06, 72.18 or 72.24
72.29 Wire of other alloy steel Manufacture from materials of heading No 72.24
ex 73.01 Sheet piling Manufacture from materials of heading No 72.06
73.02 Railway or tramway track construction material
of iron or steel, the following: rails, check-rails
and rack rails, switch blades, crossing frogs,point rods and other crossing pieces, sleepers(cross-ties), fish-plates, chairs, chair wedges,
sole plates (base plates), rail clips, bedplates, ties
and other material specialized for jointing orfixing railsManufacture from materials of heading No 72.06
73.04, 73.05
and 73.06Tubes, pipes and hollow profiles, of iron (other
than cast iron) or steelManufacture from materials of heading Nos 72.06, 72.07,
72.18 or 72.24
73.08 Structures (excluding prefabricated buildings of
heading No 94.06) and parts of structures (for
example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, 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 steelManufacture in which all the materials used are classified
within a heading other than that of the product.  However,
welded angles, shapes andsections of heading No 73.01 may not be used
ex Chapter 74 Copper and articles thereof, except for heading
Nos 74.01 to 74.05; the rule for heading No ex74.03 is set out belowManufacture in which:
- all the materials used are classified within a  heading other than that of the product, and
- the value of all the materials used does not
  exceed 50% of the ex-works price of the  product
ex 74.03 Copper alloys, unwrought Manufacture from refined copper, unwrought, or waste and
scrap
ex Chapter 75 Nickel and articles thereof, except for heading
Nos 75.01 to 75.03Manufacture in which:
- all the materials used are classified within a
  heading other than that of the product, and
- the value of all the materials used does not  exceed 50% of the ex-works price of the product
ex Chapter 76 Aluminium and articles thereof, except for
heading Nos 76.01, 76.02 and ex 76.16;the rule for heading No ex 76.16 is set outbelow:Manufacture in which
    - all the materials used are classified within a headingother than that of the product, and    - the value of all the materials used does not exceed 50%
of the ex-works price of the product
ex 76.16 Articles of aluminium; except wire gauze,
netting, mesh and similar articles (including
endless strips) of aluminium wire, and expanded
metal of aluminiumManufacture in which:
-  all the materials used are classified within a heading
other than that of the product. However, gauze, netting,
mesh and similar articles (including endless strips) ofaluminium wire, and expanded metal of aluminium may beused, and
-  the value of all the materials used does not exceed 50%
of the ex-works price of the product
ex Chapter 78 Lead and articles thereof, except for heading nos
78.01 and 78.02; the rule for heading no 78.01 is
set out belowManufacture in which:
-  all the materials used are classified within a heading
other than that of the product, and-  the value of all the materials used does not exceed 50%WT/COMTD/N/6/Add.1
Page 42
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
of the ex-works price of the product
78.01 Unwrought lead:
- Refined lead Manufacture from ”bullion” or “work” lead
- Other Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,waste and scrap of heading No 78.02 may not be used
ex Chapter 79 Zinc and articles thereof, except for heading Nos
79.01 and 79.02; the rule for heading No 79.01is set out belowManufacture in which:
    - all the materials used are classified within a headingother than that of the product, and    - the value of all the materials used does not exceed 50%
of the ex-works price of the product
79.01 Unwrought zinc Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
waste and scrap of heading No 79.02 may not be used
ex Chapter 80 Tin and articles thereof, except for heading Nos
80.01, 80.02 and 80.07; the rule for heading No
80.01 is set out belowManufacture in which:
    - all the materials used are classified within a heading
other than that of the product, and
    - the value of all the materials used does not exceed 50%of the ex-works price of the product
80.01 Unwrought tin Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,waste and scrap of heading No 80.02 may not be used
ex Chapter 81 Other base metals; articles thereof Manufacture in which the value of all the materials
classified within the same heading as the products useddoes not exceed 50% of the ex-works price of the product
82.06 Tools of two or more of the heading Nos 82.02
to 82.05, put up in sets for retail saleManufacture in which all the materials used are classified
within a heading other than heading Nos 82.02 to 82.05.However, tools of heading Nos 82.02 to 82.05 may beincorporated into the set provided their value does not
exceed 15% of the ex-works price of the set
82.07 Interchangeable tools for hand tools, whether or
not power-operated, or for machine-tools (for
example, for pressing, stamping, punching,
tapping, threading, drilling, boring, broaching,milling, turning or screw driving), including diesfor drawing or extruding metal, and rock drilling
or earth boring toolsManufacture in which:
    - all the materials used are classified within a heading
other than that of the product, and
    - the value of all the materials used does not exceed 40%of the ex-works price of the product
82.08 Knives and cutting blades, for machines or for
mechanical appliancesManufacture in which:
    - all the materials used are classified within a headingother than that of the product, and
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product
ex 82.11 Knives with cutting blades, serrated or not
(including pruning knives), other than knives of
heading No 82.08Manufacture 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
82.14 Other articles of cutlery (for example, hair
clippers, butcher's or kitchen cleavers, choppers
and mincing knives, paper knives); manicure orpedicure sets and instruments (including nailfiles)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
82.15 Spoons, forks, ladles, skimmers, cake-servers,
fish-knives, butter-knives, sugar tongs andsimilar kitchen or tablewareManufacture 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 83.06 Statuettes and other ornaments, of base metal Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,the other materials of heading No 83.06 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 forManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the productWT/COMTD/N/6/Add.1
Page 43
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
those falling within the following headings or
parts of headings for which the rules are set out
below: 84.03, ex 84.04, 84.18, 84.52 and 84.80
84.03 and ex84.04Central heating boilers, other than those of
heading No 84.02, and auxiliary plant for use
with central heating boilersManufacture in which all the materials used are classified
within a heading other than heading No 84.03 or 84.04
84.18 Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading
No 84.15Manufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
84.52 Sewing machines, other than book-sewing
machines of heading No 84.40; furniture, basesand covers specially designed for sewingmachines; sewing machine needles:
- Sewing machines Manufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and
    - the value of all of the non-originating materials used in
assembling the head (withou t motor) does not exceed the
value of the originating materials used, and    - the thread tension, crochet and zigzag mechanisms used
are already originating
- Other Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
84.80 Moulding boxes for metal foundry; mould bases;
moulding patterns; moulds for metal (other thaningot moulds), metal carbides, glass, mineral
materials, rubber or plasticsManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
ex Chapter 85 Electrical machinery and equipment and parts
thereof; sound recorders and reproducers,
television image and sound recorders and
reproducers and parts and accessories of sucharticles; except for those falling within thefollowing headings or parts of headings for
which the rules are set out below: ex 85.17, ex
85.18, 85.19 to 85.21, 85.25 to 85.29Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
ex 85.17 Videophones Manufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
ex 85.18 Microphones and stands therefor; loudspeakers,
whether or not mounted in their enclosures;audio-frequency electric amplifiers; electricsound amplifier setManufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and    - the value of all the non-originating materials used does
not exceed the value of the originating materials used
85.19 Turntables (record-decks), record-players,
cassette-players and other sound reproducing
apparatus, not incorporating a sound recording
deviceManufacture in which:
    - the value of all the materials used does not
      exceed 40% of the ex-works price of the
      product, and    - the value of all the non-originating      materials used does not exceed the value of
      the originating materials used
85.20 Magnetic tape recorders and other sound
recording apparatus, whether or not
incorporating a sound reproducing deviceManufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
85.21 Video recording or reproducing apparatus, Manufacture in which:WT/COMTD/N/6/Add.1
Page 44
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
whether or not incorporating a video tuner     - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
85.25 Transmission apparatus for radio-telephony,
radio-telegraphy, radio-broadcasting or
television, whether or not incorporatingreception apparatus or sound recording orreproducing apparatus; television cameras;  still
image video cameras and other video camera
recordersManufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
85.26 Radar apparatus, radio navigational aid
apparatus and radio remote control apparatusManufacture in which:
   - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
85.27 Reception apparatus for radio-telephony, radio-
telegraphy or radio-broadcasting, whether or notcombined, in the same housing, with sound
recording or reproducing apparatus or a clockManufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and
    - the value of all the non-originating materials used does
not exceed the value of the originating materials used
85.28 Reception apparatus for television, whether or
not incorporating radio-broadcast receivers, or
sound or video reproducing apparatus; videomonitors and video projectorsManufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
85.29 Parts suitable for use solely or principally with
the apparatus of heading Nos 85.25 to 85.28:
- Suitable for use solely or principally  with video recording or reproducing  apparatusManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
- Other Manufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and    - the value of all the non-originating materials used does
not exceed the value of the originating materials used
86.01 to 86.06 Railway or tramway locomotives, rolling-stock
and parts thereofManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
86.08 Railway or tramway track fixtures and fittings;
mechanical (including electro-mechanical)signalling, safety or traffic control equipment for
railways, tramways, roads, inland waterways,
parking facilities, port installations or airfields;parts of the foregoingManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
86.09 Containers (including containers for the
transport of fluids) specially designed andequipped for carriage by one or more modes oftransportManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
ex Chapter 87 Vehicles other than railway or tramway rolling-
stock and parts and accessories thereof; exceptfor those falling within the following headings or
parts of headings for which the rules are set out
below: 87.10, 87.11 and ex 87.12Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
87.10 Tanks and other armoured fighting vehicles,
motorised, whether or not fitted with weapons,
and parts of such vehiclesManufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and    - where, within the above limit, the materials classifiedwithin the same heading as the product are only used up to
a value of 5% of the ex-works price of the productWT/COMTD/N/6/Add.1
Page 45
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
87.11 Motorcycles (including mopeds) and cycles
fitted with an auxiliary motor, with or without
side-cars; side-carsManufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
ex 87.12 Bicycles without ball bearings Manufacture from materials not classified within heading
No 87.14
88.04 Parachutes (including dirigible parachutes and
paragliders) and rotochutes; parts thereof and
accessories thereto:
    - Rotochutes Manufacture from materials of any heading including other
materials of heading No 88.04
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 89.06may not be used
ex Chapter 90 Optical, photographic, cinematographic,
measuring, checking, precision, medical orsurgical instruments and apparatus; parts andaccessories thereof; except for those falling
within the following headings or parts of
headings for which the rules are set out below:ex 90.05, ex 90.06, 90.07, 90.11 and 90.28Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
ex 90.05 Binoculars, monoculars, other optical telescopes
and mountings therefor, except astronomicretracting telescopes and mountings thereforManufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and    - the value of all the non-originating materials used does
not exceed the value of the originating materials used
ex 90.06 Photographic (other than cinematographic)
cameras; photographic flashlight apparatus and
flashbulbs other than electrically ignited
flashbulbsManufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
90.07 Cinematographic cameras and projectors,
whether or not incorporating sound recording orreproducing apparatusManufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
90.11 Compound optical microscopes, including those
for photomicrography,  cinephotomicrography ormicroprojectionManufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and
    - the value of all the non-originating materials used does
not exceed the value of the originating materials used
ex 90.18 Dentists' chairs incorporating dental appliances
or dentists' spittoonsManufacture from materials of any heading, including other
materials of heading No 90.18
90.28 Gas, liquid or electricity supply or production
meters, including 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, and    - the value of all the non-originating materials used does
not exceed the value of the originating materials used
ex Chapter 91 Clocks and watches and parts thereof; except for
those falling under the following heading Nos
91.05, 91.09 to 91.13 for which the rules are set
out below:Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
91.05 Other clocks Manufacture in which:WT/COMTD/N/6/Add.1
Page 46
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
91.09 Clock movements, complete and assembled Manufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
91.10 Complete watch or clock movements,
unassembled or partly assembled (movementsets); incomplete watch or clock movements,
assembled; rough watch or clock movementsManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
91.11 Watch cases and parts thereof Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
91.12 Clock cases and cases of a similar type for other
goods of this Chapter, and parts thereofManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
91.13 Watch straps, watch bands and watch bracelets,
and parts thereof:
- Of base metal, whether or not plated, or clad
with precious metalManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
- Other Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
Chapter 92 Musical instruments; parts and accessories of
such articlesManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
Chapter 93 Arms and ammunitions; parts and accessories
thereofManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
94.05 Lamps and lighting fittings including
searchlights and spotlights and parts thereof, not
elsewhere specified or included; illuminatedsigns, illuminated name-plates and the like,having a permanently fixed light source, and
parts thereof not elsewhere specified or includedManufacture 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
9503 Other toys; reduced-size (“cale”) models and
similar recreational models, working or not;puzzles of all kindsManufacture in which:
    - all the materials used are classified within a headingother than that of the product, and    - the value of all the materials used does not exceed 50%
of the ex-works price of the product
ex 9506 Golf clubs and parts thereof Manufacture from roughly shaped blocks
ex 96.01 and
ex 96.02Articles of animal, vegetable or mineral carving
materialsManufacture from ”worked” carving materials of the same
heading
ex 96.03 Brooms and brushes, (except for besoms and the
like) hand-operated mechanical floor sweepers,
not motorised, paint pads and rollers, squeegeesand mopsManufacture in which the value of all the materials used
does not exceed 50 % of the ex-works price of the product
96.05 Travel sets for personal toilet, sewing or shoe or
clothes cleaningEach item in the set must satisfy the rule which would
apply to it if it were not included in the set.  However, non-originating articles may be incorporated, provided theirtotal value does not exceed 15% of the ex-works price of
the set
96.06 Buttons, press-fasteners, snap-fasteners and
press-studs, button moulds and other parts of
these articles; button blanksManufacture in which:
    - all the materials used are classified within a heading
other than that of the product, and
    - the value of all the materials used does not exceed 50%of the ex-works price of the product
96.08 Ball point pens; felt tipped and other porous-
tipped pens and markers; fountain pens,stylograph pens and other pens; duplicatingManufacture in which all the materials used are classified
in a heading other than that of the product.  However, nibsor nib points may be used.WT/COMTD/N/6/Add.1
Page 47
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
stylos; propelling or sliding pencils; pen-holders,
pencil-holders and similar holders; parts
(including caps and clips) of the foregoingarticles, other than those of heading No 96.09
96.12 Typewriter or similar ribbons, inked or
otherwise prepared for giving impressions,
whether or not on spools or in cartridges; ink-pads, whether or not inked, with or withoutboxesManufacture in which
    - all the materials used are classified within a heading
other than that of the product, and    - the value of all the materials used does not exceed 50%of the ex-works price of the product
ex 9614 Smoking pipes or pipe bowls Manufacture from roughly shaped blocksWT/COMTD/N/6/Add.1
Page 48
CERTIFICATE OF ORIGIN, FORM A
Printing instructions
1. The certificate of origin, Form A, must conform to the specimen shown in this appendix.  The
form shall be printed in English or French.
2. The notes on the reverse side of the form may be printed in a language other than English or
French.
3. Each form shall measure 210 x 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in
length may be allowed.  The paper used must be white, sized for writing, not containing mechanical
pulp and weighing not less than 25g/m2. It shall have a printed green guilloche pattern background
making any falsification by mechanical or chemical means apparent to the eye.
4. If the forms have several copies, only the top copy which is the original shall be printed with
a printed green guilloche-pattern background.
5. The competent authorities may print the form s themselves or may have them printed by
approved printers.  In the latter case, each form must include a reference to such approval.  Each form
must bear the name and address of the printer or a mark by which the printer can be identified. It shall
also bear a serial number, either printed or not, by which it can be identified.
6. Certificates of origin, a specimen of which is shown in this appendix, shall be accepted as
from the date these Regulations enter into force.  Certificates made out in accordance with the
previous specimen shall be accepted for a transitional period of six months.WT/COMTD/N/6/Add.1
Page 49
INVOICE DECLARATION
The invoice declaration referred to in Section 22, the text of which is given below, must be
made out in accordance with the footnotes.  However, the footnotes do not have to be reproduced.
(a) English version
The exporter of the products covered by this document (customs authorization No. ...12)
declares that, except where otherwise clea rly indicated, these products are of ...........................
preferential origin according to the rules of origin of the Norwegian Generalized System of
Preferences.
.............................................................13
(place and date)
.............................................................14
(Signature of the exporter; in addition the name of the person signing the declaration has to be
indicated in clear script)
(b) French version
L'exportateur des produits couverts par le présent document (autorisation douanière no ..12)
déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle .. au sens des
règles d'origine du Système des préférences tarifaires généralisées de la
Norvège.
.............................................................13
(Lieu et date)*
.............................................................14
(Signature of the exporter; in addition the name of the person signing the declaration has to be
indicated in clear script)*
                                                     
12 When the invoice declaration is made out by an approved Norwegian exporter as referred to in
Section 24 of these rules of origin, the authorization number of the approved exporter must be entered in this
space. For export from a beneficiary country and when th e invoice declaration is not made out by an approved
Norwegian exporter, the words in brackets shall be omitted or the space left blank
13 These indications may be omitted if the information is contained on the document itself (the invoice).
14 In cases where the exporter is not required to si gn in accordance with the provisions of Sections 22
and 24 of these rules of origin, the exemption of signature also implies the exemption of the name of the
signatory.WT/COMTD/N/6/Add.1
Page 50
MOVEMENT CERTIFICATE EUR.1
Printing instructions
1. The movement certificate EUR.1 must conform to  the specimen shown in this appendix.  The
certificate shall be printed in English or French. The notes on the reverse side of the certificate may be
printed in a language other than English or French.
2. Each form shall measure 210  x  297 mm.  A tolerance of up to plus 5 mm in the length is
allowed.  The paper used must be white, sized for writing, not containing mechanical pulp and
weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any
falsification by mechanical or chemical means apparent to the eye.
3. The competent authorities may print the certifi cates themselves or may have them printed by
approved printers.  In the latter case each movement certificate EUR.1 must include a reference to
such approval.  Each certificate must bear the name and address of the printer or a mark by which theprinter can be identified. It shall also bear a serial number, either printed or not, by which it can be
identified.
4. The certificate shall be completed in English or French.WT/COMTD/N/6/Add.1
Page 51
MOVEMENT CERTIFICATE  EUR.1
1.  Exporter  (Name, full address, country) EUR.1 N° A 000.000
See notes overleaf before completing this form
2.  Certificate used in preferential trade between
……….   ……………………………………………….
3.  Consignee (Name, full address, country)
     (Optional)And
…………………………………………………………
(insert appropriate countries, group of countries or territories)
4.  Country, group ofcountries or territory inwhich the products areconsidered as originating5.  Country, group of countries or
territory of destination
6.  Transport details (Optional) 7.  Remarks
1) If goods
are not
packaged,state numberof articles or
“in bulk”, as
appropriate.8.  Item number; marks and numbers; number and kind of packages(1);
description of goods9. Gross weight
(kg) or other
measure (l, m³,etc.)10.Invoices
(Optional)
2) To be
completed
only whenrequired bythe exporting
country or
territory.11.  CUSTOMS ENDORSEMENT
Declaration certified
Export document (2)
Form……………………No. ………
From………………………
Customs office…………….Issuing country or territory………………………………………
………………………………………
Date……………………………………..(Signature)Stamp12.  DECLARATION BY THE EXPORTER
I, the undersigned, declare that the goods describedabove meet the conditions required for the issue ofthis certificate.
Place and date:   ………………...
…………………………………………………..
(Signature)WT/COMTD/N/6/Add.1
Page 52
(reverse)
13.  REQUEST FOR VERIFICATION, to 14.  RESULT OF VERIFICATION
DIRECTORATE OF CUSTOMS AND EXCISE
P.O. Box 8122 Dep.,N-0032 OSLONorwayVerification carried out shows that this certificate (1)
□
Was issued by the Customs Office indicated and that the information
contained therein is accurate.
□
Does not meet the requirements as to authenticity and accuracy (see
remarks appended).
Verification of the authenticity and accuracy of thiscertificate is requested
……………………………………………………
(Place and date )
Stamp
………………………………………………..
(Signature)…………………………………………………………………………
(Place and date)
Stamp
…………………..
(Signature)________________________
(1) Insert X in the appropriate box.
NOTES
1. Certificates must not contain erasures or words written over one another. Any alteration must be made by deleting
the incorrect particulars and adding any necessary corrections . Any such alteration must be initialled by the person who
completed the certificate and endorsed by the Customs authorities of the issuing country or territory.
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item
number. A horizontal line must be drawn immediately below the last item. Any unused sp ace must be struck through in such
a manner as to make any later additions impossible.
3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be
identified.WT/COMTD/N/6/Add.1
Page 53
APPLICATION FOR A MOVEMENT CERTIFICATE
1.  Exporter  (Name, full address, country) EUR.1 N° A 000.000
See notes overleaf before completing this form
2.  Certificate used in preferential trade between
……….
3.  Consignee (Name, full address, country)
    (Optional)And
……………………………………………………………….
(insert appropriate countries, group of countries or territories)
4.  Country, group ofcountries or territory inwhich the products areconsidered as originating5.  Country, group of countries or
territory of destination
6.  Transport details (Optional) 7.  Remarks
1) If goods
are notpackaged,state number
of articles or
“in bulk”, asappropriate.Item number; marks and numbers; number and kind of packages (1);
description of goods9. Gross weight
(kg) or othermeasure (l, m³,etc.)10.  Invoices
(Optional)WT/COMTD/N/6/Add.1
Page 54
(reverse)
DECLARATION BY THE EXPORTER
I, the undersigned, exporter of the goods described overleaf,
DECLARE that the goods meet the conditions required for the issue of the attached certificate;
SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions:
SUBMIT the following supporting documents15:
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these
authorities may require for the purpose of issuing the attach ed certificate, and undertake, if required, to agree to
any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried outby the said authorities;
REQUEST the issue of the attached certificate for these goods.
……………………………………………………………..
(Place and date)
……………………………………………………………..
(Signature)
__________
                                                     
15 For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to
the products used in manufacture or to the goods re-exported in the same state.