WORLD TRADE
ORGANIZATIONWT/COMTD/N/6/Add.1
31 January 2000
(00-0368)
Committee on Trade and Development Original:  English
GENERALIZED SYSTEM OF PREFERENCES
Notification by Norway
Addendum
The following communication dated 1 December 1999 has been received from the Permanent
Mission of Norway with the request that it be distributed.
_______________
REGULATION CONCERNING THE ORIGIN OF GOODS ETC UNDER THE
GENERALIZED SYSTEM OF PREFERENCES (GSP) FOR THE IMPORT OF GOODS
FROM DEVELOPING COUNTRIES
Laid down on 20 February 1998 by the Norwegian Ministry of Finance and Customs pursuant
to Section 2, Sub-section 3, fourth paragraph of the introductory provisions of the customs tariff, cf.
Decision of the Norwegian Parliament (Stortinget) of 15 June 1971 and Royal Decree No.3 of
3 September 1971 concerning the generalized system of preferences for the import of goods fromdeveloping countries.
CHAPTER I - GENERAL PROVISIONS
Section 1 - Definitions
For the purposes of this regulation:
1. Manufacture  means any kind of working or processing including assembly or specific
operations,
2. Material means any ingredient, raw material, component or part, etc., used in the manufacture
of the product,
3. Product  means the product being manufactured, even if it is intended for later use in another
manufacturing operation,
4. Goods  means both materials and products,
5. Customs value  means the value as determined on the basis of regulations issued by the
Norwegian Ministry of Finance and Customs in accordance with the Agreement onWT/COMTD/N/6/Add.1
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implementation of Article VII of the General Agreement on Tariffs and Trade (WTO
Agreement on customs valuation),
6. Ex-works price  means the price paid to the manufacturer in whose undertaking the last
working or processing is carried out, provided the price includes the value of all materialsused, minus any internal taxes which are, or may be, repaid when the product obtained is
exported,
7. Value of materials  means the customs value at the time of importation of the originating or
non-originating materials used or, if this is not known and cannot be ascertained, the first
ascertainable price paid for the materials in the country of manufacture,
8. Chapters  and headings  mean the chapters and the headings (four-digit codes) used in the
nomenclature which makes up the Harmonized Commodity Description and Coding System
(the Harmonized System),
9. Classified  refers to the classification of a product or material under a particular heading,
10. Consignment  means products which are either sent simultaneously from one exporter to one
consignee or covered by a single transport document covering their shipment from the
exporter to the consignee or, in absence of such a document, by a single invoice,
11. Approved exporter  means a Norwegian exporter authorized by Norwegian customs authorities
to issue invoice declarations,
12. GSP-country refers to those beneficiary developing countries or territories included at any
given time in the list of countries published by Norwegian customs authorities,
13. Form A  means proof of origin in the form of a cert ificate of origin Form A, in the format and
with the content specified at any given time,
14. Invoice declaration  means proof of origin in the form of a declaration on an invoice, with the
content specified at any given time,
15. EUR.1  means proof of origin in the form of a mo vement certificate EUR.1, in the format and
with the content specified at any given time.
CHAPTER II - ORIGINATING PRODUCTS
Section 2 - Origin Criteria
A product shall be considered as originating in a GSP-country if it has been:
1. Wholly obtained in that country in accordance with Section 3; or
2. Obtained in that country in the manufacture of which products other than those referred to in
sub-paragraph 1 are used, provided that the said products have undergone sufficient working
or processing in accordance with Section 4.
Products originating in Norway exported to a GSP-country and which are subject to working
or processing there going beyond the processes referred to in Section 5 shall be considered as
originating in that GSP-country.WT/COMTD/N/6/Add.1
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The Norwegian Ministry of Finance and Customs may implement an arrangement whereby
products originating in the European Community or Switzerland which are exported to a GSP-country
and which in that GSP-country concerned are subj ect to working or processing going beyond the
processes referred to in Section 5, shall be considered as originating in that GSP-country.  If serioustrade distortions or other inadvertent effects should arise, the Norwegian Ministry of Finance and
Customs may decide that preferential tariff treatment under this provision shall cease with immediate
effect.
When determining whether a product is originating in Norway, the Community or
Switzerland the provisions of the first paragraph shall apply mutatis mutandis .
Section 3 - Wholly Obtained Products
For the application of sub-paragraph 1 of the first paragraph of Section 2, the following
products shall be considered as wholly obtained in a GSP-country:
1. Mineral products extracted from its soil or from its seabed;
2. Vegetable products harvested there;3. Live animals born and raised there;4. Products from live animals raised there;5. Products obtained by hunting or fishing conducted there;
6. Products of sea fishing and other products taken from the sea outside its territorial waters by
its vessels;
7. Products made on board its factory ships exclusively from the products referred to in
sub-paragraph 6;
8. Used articles collected there fit only for the recovery of raw materials;9. Waste and scrap resulting from manufacturing operations conducted there;10. Products extracted from the seabed or marine subsoil outside its territorial waters provided
that the country has sole rights to exploit that seabed or subsoil;
11. Goods produced there exclusively from pr oducts specified in sub-paragraphs 1 to 10.
The terms "its vessels" and "its factory ships" in sub-paragraphs 6 and 7 of the first paragraph
of this Section 3 shall apply only to vessels and factory ships:
1. Which are registered or recorded in the GSP-country concerned,2. Which sail under the flag of that country,
3. Which are owned to the extent of at least 50 pe r cent by nationals of that GSP-country or by a
company having its head office in that country, of which the managing director, chairman of
the board of directors or of the supervisory board, and the majority of the members of such
boards are nationals of that country and, in addition, in the case of partnerships or limitedWT/COMTD/N/6/Add.1
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companies, of which at least half the capital belongs to the country or to public bodies or
nationals of that country,
4. Of which the master and officers are nationals of that country, and
5. Of which at least 75 per cent of the crew are nationals of that GSP-country.
Vessels operating on the high seas, including factory ships, on which the fish caught is
worked or processed, shall be considered as part of the territory of the GSP-country to which they
belong provided that they satisfy the conditions set out in the second paragraph.
Section 4 - Sufficiently Worked or Processed Products - Processing List
The Processing List1 is a list of the working or processing required to be carried out on
non-originating materials used in order to confer originating status on the product obtained.  The
processing list applicable at any time is published by Norwegian Customs authorities.
For the purpose of sub-paragraph 2 of the first paragraph of Section 2, non-originating
materials are considered to be sufficiently worked or processed in a GSP-country when the product
obtained is classified within a heading which is different from those in which all the non-originating
materials used in its manufacture are classified.  However, this provision does not apply if otherwise
provided for by the provisions of paragraph three below or by Section 5.  The introductory notes tothe processing list shall apply to all products obtained where non-originating products are used even if
these products are not subject to specific provisions  laid down in the processing list, but are instead
subject to the provisions of this paragraph.
Products referred to in columns 1 and 2 of the processing list shall be considered to be
sufficiently worked or processed in a GSP-country wh en the conditions set out in column 3 of that list
have been satisfied.  Non-originating materials may nonetheless be used, provided that the total value
of the materials used does not exceed 5 per cent of the ex-works price of the product.  However, this
provision does not apply if otherwise provided for by Section 5.  Any percentages set out in the
processing list for the maximum value of non-originating materials that may be used, may however
not be exceeded through the application of this provision.
The provision laid down in the second and third sentence of the third paragraph does not
apply to products falling within Chapters 50-63 of the Harmonized System.
Section 5 - Insufficient Working or Processing
For the purpose of implementing Section 2, the following operations shall be considered as
insufficient working or processing to confer originating status on a product whether or not the
requirements of Section 4 are satisfied:
1. Operations to ensure the preservation of products in good condition during transport and
storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other
aqueous solutions, removal of damaged parts, and like operations),
2. Simple operations consisting of removal of dust, sifting or screening, sorting, classifying,
matching (including the making-up of a range or set of articles), washing, painting, cutting upetc.,
                                                     
1 Annexed to this document.WT/COMTD/N/6/Add.1
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3. Changes of packaging, breaking up and assembly of packages, simple placing in bottles,
flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing
operations
4. Affixing of marks, labels or other like distinguishing signs on products or their packaging,5. Simple mixing of products ,whether or not of different kinds, where one or more of the
components of the mixture do not meet the conditions laid down in this regulation to enable
them to be considered as originating products,
6. Simple assembly of parts to constitute a complete product,
7. A combination of two or more of the operations specified in sub-paragraphs 1 to 6,
8. Slaughter of animals.
Section 6 - Regional Cumulation of Origin
The Norwegian Ministry of Finance and Customs may consent to countries belonging to a
single regional group of countries being excepted from the rules of Section 2 pursuant to the
provisions below.
When products originating in a country being a member of a regional group are worked or
processed in another country of the same regional group, they shall be considered as originating in the
country where the last working or processing has taken place, provided that the value added there
exceeds the highest customs value of the products used originating in any one of the other countries of
that regional group, and on the condition that the working and processing carried out in that country isgoing beyond that referred to in Section 5. The value added means the ex-works price minus the
customs value of each of the products used originating in another country of the regional group.
If the conditions laid down in the second paragraph have not been satisfied, the product
concerned shall be considered to be originating in the country of the regional group which accounts
for the highest customs value of the originating products coming from other countries of the regional
group.
Products originating in a country of a regional group exported to Norway from another
country of the same group without there being worked or processed beyond that referred to in
Section 5, retain their origin. Notwithstanding S ection 14, products originating in a country of a
regional group may be transported through another country of that group, whether or not furtherworking or processing is carried out there.
The provisions of this paragraph are only applicable if:
1. The rules regulating trade in the context of regional cumulation between the countries of the
regional group are identical to those laid down in this regulation, and
2. Each country of the regional group has undertak en to comply with or  ensure compliance with
the provisions of these origin rules and to provide Norway and the other countries of the
regional group the administrative co-operation necessary to ensure the correct issue andcontrol of Form A and the control of invoice declarations.
The provisions concerning administrative matters and verification of evidences of origin laid
down in Chapter V shall apply mutatis mutandis .WT/COMTD/N/6/Add.1
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A notification that all the countries of a regional group have undertaken the obligations
referred to in paragraph five shall be communicated to the Norwegian Ministry of Foreign Affairs
through the secretariat of the regional group concerned.  Any approval of regional cumulation is
published by the Norwegian Customs authorities, also stating the date of entry into force.
Section 7 - Unit of Qualification
Units of qualification means the individual product-units on which the assessment for
obtaining originating status is based.
The unit of qualification shall be the particular basic unit of a product giving the product its
essential character when determining classification using the nomenclature of the Harmonized
System.  When a product composed of a group or assembly of products is classified in a single
heading, the whole constitutes the unit of qualification.  When a consignment consists of a number of
identical products classified under the same h eading of the Harmonized System, each product must be
assessed individually.  Where, under the General Interpretative Rules of the Harmonized System,packaging is included with the product for classification purposes, it shall also be included for the
purposes of determining origin.
Section 8 - Accessories, Spare Parts and Tools
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus
or vehicle, which are part of the normal equipment and included in the price thereof or which are not
separately invoiced, shall be regarded as one unit with the piece of equipment, machine, apparatus or
vehicle in question.
Section 9 - Sets
Sets, as defined in the General interpretative Rules of the Harmonized System, shall be
considered as originating in a GSP-country when all the component parts are originating products.
When a set is composed of both originating produc ts and non-originating products, the set as a whole
shall be regarded as originating in the GSP-count ry concerned if the value of the non-originating
products does not exceed 15 per cent of the ex-works price of the set.
Section 10 - Neutral Elements
In order to determine whether a product is originating in a GSP-country, it shall not be
necessary to take into account the origin of energy and fuel, plant and equipment, machines and toolswhich might be used in the manufacture of the product, or goods which do not enter and which are not
intended to enter into the final composition of the product.
Section 11 – Derogations
The Norwegian Ministry of Finance and Customs may make exceptions from the origin rules
of this regulation in favour of the least-developed GSP-countries when the development of existing
industries or the creation of new industries justifies it.  The countries being recognised as being least-
developed GSP-countries are published by the Norwegian Customs authorities.  A derogation shall
normally not be granted for more than two years at a time.
The examination of requests shall, in particular, take into account the ability of existing
industry to continue its exports to Norway, whether there is a danger of closing down existing
industry in the GSP-country concerned, whether a derogation would involve significant investmentsWT/COMTD/N/6/Add.1
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in the industry of that GSP-country and whether this would enable the rules of origin to be satisfied
after a while, and the economic and social impact of a derogation, especially in respect of
employment in the GSP-country concerned and in Norway.  Further specific conditions may be laid
down.
An application for derogation shall in addition to a description of the finished product include
information covering in particular:
1. the nature and quantity of materials originating in a third country,
2. manufacturing processes,
3. the value added,
4. number of employees in the enterprises concerned,5. the anticipated volume of exports to Norway,
6. other possible sources of supply for raw materials,
7. the duration of derogation requested and the reasons therefore, and
8. other important observations.
The provisions of this Section 11 apply mutatis mutandis  to applications for extensions.
Where use of a given derogation is made, box 4 of a Form A or the invoice declaration must
be endorsed with one of the following phrases:
"DEROGATION - Decision .... (year/number) and date" (English version), or
"DÉROGATION - Décision .... (année/numéro) et date" (French version)
CHAPTER III - TERRITORIAL REQUIREMENTS, TRANSPORT, ETC.
Section 12 - The Principle of Territoriality
The conditions set out in Section 2 as to the acquisition of originating status shall be satisfied
without interruption in a GSP-count ry or in Norway.  Without prejudice to Section 6 and Section 13,
the acquisition of originating status shall be regarded as interrupted when products having undergone
working or processing in a GSP-country or Norway  have left the respective countries’ territories,
irrespective whether or not operations have been carried out outside these territories.
Section 13 - Re-importation of Goods
Where originating goods exported from a GSP- country or Norway to another country are
returned, they must be considered as non-originating.  This does not apply if otherwise provided for in
Section 6, or where it can be demonstrated to the satisfaction of the competent authorities of the
GSP-country, or to the Norwegian Customs authoritie s, that the goods returned are the same goods as
those exported, and that they have not undergone any operations beyond that necessary to preserve
them in good condition while being in that country or while being exported.
Section 14 - Direct Transport
Goods originating in a GSP-country according to the provisions of the first paragraph of
Section 2 must be transported directly from the GSP-country to Norway. Goods originating in
Norway, in the European Community or in Switzerland according to the provisions of the second and
third paragraphs of Section 2 must be transported directly to the GSP-country concerned.
Goods shall be considered as transported directly when they:WT/COMTD/N/6/Add.1
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1. Have been transported without passing through the territory of any other country,
2. Constitute one single consignment transported through territories other than those belonging
to the GSP-country concerned with, should occasion arise, transhipment or temporary
warehousing in such countries, provided that they remain under the surveillance of the
customs authorities in the country of transit or of warehousing and have not undergone
operations other than unloading, reloading or any operation designed to preserve them in
good condition,
3. Have been transported by pipeline without interruption across the territory of other countries,
4. Originate in a regional group and have been transported through the territory of other
countries of the same regional group in cases where Section 6 applies, irrespective whether or
not further working or processing takes place there, or
5. Have been transported through the territory of the European Community or Switzerland, with
or without temporary warehousing in these territories, and subsequently re-exported in full or
in part to Norway or to the GSP-country, prov ided that the goods have remained under the
surveillance of the customs authorities of the country of transit or warehousing and have not
undergone operations other than unloading, reloading or any operation designed to preserve
them in good condition.
Evidence that the conditions specified in sub-paragraph 2 of the second paragraph have been
fulfilled shall be provided by submitting to the Norwegian Customs authorities
1. A single transport document issued in the GSP-country concerned covering the passage from
the exporting country through the country of transit, or
2. A certificate issued by the customs authorities of the country of transit
(a) giving an exact description of the goods,(b) stating the dates of unloading and reloading of the goods and, where applicable,
identifying the means of transport used, and which
(c) certifies the conditions under which the goods remained in the country of transit, or
3. In the absence of the above mentioned documentation, any substantiating evidences.
On transportation of goods originating in No rway, the European Community or Switzerland
in accordance with the second and third paragraphs of Section 2, the provisions of the second
paragraph above shall apply mutatis mutandis . Documentation proving that the conditions specified in
sub-paragraph 5 of the second paragraph have been satisfied shall be provided by presenting to theNorwegian Customs authorities a replacement certificate issued in accordance with the provisions of
Section 21.
Section 15 – Exhibitions
Products sent from a GSP-country for exhibition in another country, and which after the
exhibition are imported into Norway, shall on importation be considered as originating in the
GSP-country concerned, provided that the products meet the requirements of this regulation entitlingWT/COMTD/N/6/Add.1
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them to be recognised as originating products and pr ovided that it is shown to the satisfaction of the
Norwegian Customs authorities that:
1. An exporter has consigned these products directly from the GSP-country concerned to the
country in which the exhibition is held, and has exhibited them there;
2. The products have been sold or otherwise disposed of by that exporter to a recipient in
Norway,
3. The products have been consigned directly to Norway during the exhibition or immediately
thereafter in the same state in which they were sent for exhibition, and
4. The products have, since they were consigned for exhibition, not been used for any purpose
other than demonstration at the exhibition.
A Form A shall be submitted to Norwegian Customs authorities in the normal manner.  The
name and address of the exhibition shall be indicated thereon.  Where necessary, additionaldocumentary evidence of the nature of the products and the conditions under which they have been
exhibited may be required.
This Section shall apply to any trade, industrial, agricultural or crafts exhibition, fair or
similar public show or display during which the products remain under customs control. It does notapply to exhibitions organised for private purposes in shops or business premises with a view to the
sale of foreign products.
CHAPTER IV - PROOF OF ORIGIN
Section 16 - General Conditions
Evidence that a product originates in a GSP-country in accordance with Section 2 must on
importation to Norway be provided by presenting either
1. A Form A issued by the exporter in a GSP-country in accordance with the provisions of
Section 17, cf. Sections 18, 19, 20 and 21, or
2. An invoice declaration made out by the exporter in a GSP-country in accordance with the
provisions of Section 22, provided that the value of the originating products in the
consignment does not exceed NOK 25 000.
Where goods are exported from Norway, the European Community or Switzerland for
working or processing in a GSP-country in accordance with the second or third paragraph of
Section 2, documentary evidence of their origin must be submitted as laid down in Section 23.
Section 17 - Issue of Form A
In order to be valid a Form A must be endorsed by the competent authorities of the GSP
country.  The endorsement may only be made upon application from the exporter.
The exporter shall submit with his application any appropriate supporting document proving
that the products to be exported qualify for the issue of a Form A. Form A shall be made out in
English or French.  It shall be filled in using a typewriter or by other technical means.  Any
hand-written information shall be completed in ink and in printed characters.  The completion ofWT/COMTD/N/6/Add.1
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box 2 (consignee) of the certificate is optional. Box 7 for the description of goods must be completed
in such manner as to exclude any possibility of subsequent fraudulent additions.  The description of
goods must be filled in without leaving any blank lines.  Where the box is not entirely filled in, a
horizontal line shall be drawn immediately below the last line of the description and the empty space
being crossed through. Box 12 must be duly completed by indicating Norway as the importingcountry.  The date of issue of a Form A shall appear from box 11.  The signature to be entered in that
box, reserved for the competent authorities of the GSP-country endorsing the certificate, must be
hand-written.
The competent authorities in the GSP-country shall ensure that the certificate and the
application is duly completed.  Furthermore, they shall verify the origin of the products and check that
the information given in the certificate is correct. Unless otherwise provided for in Section 6, thecertificate shall only be endorsed if the products to be exported can be considered having their origin
in the GSP-country in accordance with the provisions of this regulation.
A Form A shall be made available to the exporter as soon as the exportation has been actually
effected or been ensured.
For the purpose of verifying whether the conditions stated in the second paragraph have been
met, the competent authorities of the GSP-country shall have the right to call for any documentary
evidence or to carry out any check, which is considered necessary.
For the purpose of subsequent control of a Form A, the competent authorities of the GSP
country shall keep a copy of the certificate and of any supporting documentary evidence and related
export documents for at least three years.
Section 18 - Cumulation of Origin involving Products Originating in Norway, the European
Community or Switzerland
When the competent authorities of the GSP-country are to endorse a Form A for products
having acquired originating status through the application of the second and third paragraphs of
Section 2, they shall rely on EUR.1 movement certifica tes or invoice declarations issued or made out
in Norway, the European Community or Switzerland.
When endorsing a Form A according to the first paragraph, box 4 of the certificate shall
contain one of the following expressions:  "NORWAY CUMULATION", "EC CUMULATION" or
"SWITZERLAND CUMULATION" (English versions), or "CUMUL NORVÈGE", "CUMUL CE" or
"CUMUL SUISSE" (French versions).
The second paragraph shall apply mutatis mutandis  to any invoice declaration made out in
accordance with the provisions of Section 22.
Section 19 - Form A issued retrospectively
The competent authorities of the GSP-country may exceptionally issue a Form A after the
exportation of the products to which it relates, if a certificate of origin was not issued at the time of
exportation because of errors or accidental omissions or other special circumstances, or it is
demonstrated to the satisfaction of the competent authorities of the GSP-country that a certificate of
origin having been issued was not accepted on importation due to technical reasons.
For the purposes of the first paragraph the exporter must indicate in the application the place
and date of exportation of the products to which the certificate relates and state the reasons for the
request.WT/COMTD/N/6/Add.1
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The competent authorities of the GSP-country may issue a certificate retrospectively only
after verifying that the particulars contained in the exporter's application conform with those
contained in the corresponding export documents.
A Form A issued retrospectively must in box 4 contain one of the following expressions:
"ISSUED RETROSPECTIVELY" (English version), or "DELIVRÉ À POSTERIORI" (French
version).
Section 20 - Issue of a Duplicate Form A
In the event of the theft, loss or destruction of a Form A, the authorities which issued the
certificate may, upon the exporter’s request, issue a duplicate on the basis of the export documents
being in their possession. The duplicate must bear the date of issue of the original certificate and shall
take effect as from that date.
A duplicate Form A must in box 4 contain the word "DUPLICATE" (English version) or
"DUPLICATA" (French version).
Section 21 - Issue of a Replacement Certificate Form A
Norwegian Customs authorities may at any time replace a Form A by one or more other
Form A, provided this is carried out at the customs office under whose control the products are
placed. A replacement certificate Form A may be issued only upon the importer’s request.
Upon application from the re-exporter, No rwegian Customs authorities may issue a
replacement certificate Form A if the products are going to be re-exported from Norway to theEuropean Community or to Switzerland as a whole or in the form of split consignments.  The origin
of the products must be documented by a Form A issued by the competent authorities of a GSP
country for exports to Norway.  It is a precondition that Norway and the country to which the goods
are being re-exported are having the same rules of origin for the products in question and that the
products while being in Norway have continuously been under customs control.
The second paragraph does however not apply if the products were exported to Norway under
the terms of the derogation-provision laid down in Section 11.
Similarly and under the same terms as those referred to in the second paragraph, the customs
authorities in the European Community or Switzerland may issue a replacement certificate Form A
when products originating in a GSP-country are re-exported to Norway.
A replacement certificate Form A shall be regarded as the definitive certificate of origin for
the products to which it refers.
When issuing a replacement certificate Form A, Norwegian Customs authorities shall base
themselves on the details given in a previously issued Form A.  The replacement certificate shall be
endorsed by Norwegian Customs authorities.
The customs office, which is requested to perform the operation, shall on the original
certificate note the numbers, quantity, nature and weights of the products forwarded as well as theserial numbers and date of issue of the replacement certificates.  The Norwegian Customs authorities
shall keep the original certificate for at least three years for the purpose of subsequent control.WT/COMTD/N/6/Add.1
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A copy of the original certificate of origin may be annexed to the replacement certificate.  The
top right-hand box of the replacement certificate shall indicate the name of the country where the
replacement certificate is issued. Box 4 shall contain the words "REPLACEMENT CERTIFICATE"
(English version) or "CERTIFICAT DE REMPLACE MENT" (French version), as well as the serial
number and date of issue of the original certificate.  The name of the re-exporter shall be given inbox 1. Reference to the re-exporter's invoice must be given in box 10.  The name of the final
consignee may be given in box 2.  All particulars regarding the re-exported products appearing in
boxes 3 to 9 on the original certificate must be transferred to the replacement certificate.  The
quantity, nature and gross weight or other measure of the products concerned must be given in
boxes 7 and 9.  The customs office issuing a replacement certificate shall endorse the certificate in
box 11.  The responsibility of that customs office is confined to the mere issue of the replacement
certificate.  The particulars concerning the country of origin and the country of destination shall betransferred from the original certificate of origin to box 12 of the replacement certificate.  Box 12
shall be signed by an authorised person of the company making out the replacement certificate.  The
person who in this way signs a replacement certificate in good faith shall not be responsible for the
accuracy of the particulars entered on the original certificate.
Section 22 - Content and Format of Invoice Declaration
An invoice declaration may be made out:
1. by an approved exporter in Norway, or2. by any exporter in a GSP-country or in Norway  for consignments consisting of one or more
packages containing originating products of a value not exceeding NOK 25,000.
An invoice declaration may be made out only if the products concerned can be considered as
originating in a GSP-country or in Norway within the meaning of the present regulation.
An exporter making an invoice declaration must be prepared to submit at any time, at the
request of the Norwegian Customs authorities or other competent authority in the exporting country,
all appropriate documents proving the originating status of the goods concerned and that the other
conditions laid down in this regulation are fulfilled.
An invoice declaration shall be made out by the exporter using a typewriter or other technical
means, or by stamping or printing the declaration on the invoice, the delivery note or any other
commercial document.  The declaration shall be made out in English or in French.  If the declaration
is made out by hand, it shall be written in ink and in printed characters.
An invoice declaration shall bear the original signature of the exporter in manuscript.  An
approved exporter within the meaning of 24 May, how ever, be exempted from the requirement to sign
such declarations provided that he gives the Norwegian Customs authorities a written undertaking that
he accepts full responsibility for any invoice declaration which identifies him as if it had been signed
by him in manuscript.
An invoice declaration shall be made out by th e exporter in connection with the exportation of
the products to which it refers.
In the cases referred to in sub-paragraph 2 of the first paragraph, only one invoice declaration
shall be made out for each consignment.  If the goods contained in the consignment have already been
subject to verification in the exporting country, the exporter may refer to this examination in the
invoice declaration.  The provision laid down in this paragraph does not exempt exporters from
complying with any other formalities required under customs or postal legislation.WT/COMTD/N/6/Add.1
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The provisions of this regulation concerning the issue, use and subsequent verification of
Form A shall apply mutatis mutandis  to invoice declarations.
Section 23 - Proving the Origin of a Norwegian Product
Documentation proving Norwegian originating status for the purpose of applying the second
paragraph of Section 2, cf. Section 16 second paragraph and Section 18, shall be furnished by the
production of a movement certificate EUR.1 or an invoice declaration made out in accordance with
the provisions of Section 22.
When using a certificate of origin EUR.1, the exporter shall enter "GSP BENEFICIARY
COUNTRY" and "NORWAY" (English version), or "PAYS BÉNÉFICIAIRE DU SPG" and
"NORVÈGE" (French version) in box 2 of the certificate.
The provisions of this regulation concerning the issue, use and subsequent verification of
Form A shall apply mutatis mutandis  to movement certificates EUR.1.
When requested by Norwegian Customs authorities an exporter who issues a movement
certificate EUR.1 pursuant to the first paragraph shall submit all appropriate documentation necessary
proving the originating status of the goods concerned and that the other conditions laid down in this
regulation are fulfilled.
Section 24 - Approved Exporter
Any Norwegian exporter who makes frequent sh ipments of Norwegian products pursuant to
the second paragraph of Section 2 may be authorised as an approved exporter.  Anyone applying forsuch authorisation must offer to the satisfaction of the Norwegian customs authorities all guarantees
necessary to verify the originating status of the products as well as the fulfilment of the other
conditions laid down in this regulation related to the issue of invoice declarations.
Norwegian Customs authorities may grant the st atus of approved exporter subject to any
conditions which they consider appropriate.  The approved exporter shall be granted a customs
authorisation number which must appear on the invoice declaration.
Norwegian customs authorities may withdraw the authorisati on at any time without prior
notice.  They shall do so where the approved exporter no longer offers the guarantees or fulfil the
conditions referred to in the first and second paragraphs or makes improper or incorrect use of the
authorisation.
Section 25 - Submission of Proof of Origin
On importation into Norway, a Form A or an invoice declaration shall be submitted within
10 months after the date of issue in the exporting country to the Norwegian Customs authorities inaccordance with national regulations and procedures.
Proofs of origin submitted to Norwegian Customs authorities after the date of expiry of the
period of validity as specified in the first paragraph may be accepted for the purpose of applying
preferential tariff treatment, where the failure to observe the time limit is due to exceptionalcircumstances.  In other cases of belated presentation, a proof of origin may nevertheless be accepted
where the products have been submitted to the customs authorities before the final date of expiry.  On
presentation of a proof of origin as referred to in the first paragraph, the products referred to in the
proof of origin shall be considered as orig inating in the GSP-country indicated therein.WT/COMTD/N/6/Add.1
Page 14
Proofs of origin may only be accepted for the purpose of applying preferential tariff
treatment, insofar as the competent authorities of the GSP-country concerned have provided
Norwegian Customs authorities with the necessary information required according to Section 29, and
declared their readiness to assist Norwegian Customs authorities when requesting subsequentverifications of the authenticity of proofs of origin and the accuracy of the information given
regarding the origin of the product, cf. Section 30.
Provided that the conditions laid down in the first and second paragraphs have been satisfied,
products imported into Norway shall be considered as originating in a GSP-country on presentation of
a replacement certificate Form A issued by the customs authorities of the European Community or
Switzerland pursuant to the fourth paragraph of Section 21.
For subsequent verification of replacement certificates Form A, the verification procedure
laid down in Section 31 shall be applied as appropriate. The time limit laid down in the
fifth paragraph of Section 31 shall be extended to eight months.
Norwegian Customs authorities may require a proof of origin submitted to be translated into
Norwegian language, and may also require the import declaration to be accompanied by a declaration
from the importer stating that the products meet  the conditions laid down in this regulation.
Section 26 - Importation by Instalments
Where, at the request of the importer and on conditions laid down by the Norwegian Customs
authorities, dismantled or non-assembled products within the meaning of General Rule 2(a) of the
Harmonized System falling within Sections XVI and XVII or heading Nos 73.08 and 94.06 of the
Harmonized System are imported by instalments, a si ngle proof of origin for such products shall be
submitted to the customs authorities on importation of the first instalment.
Section 27 - Exemption of Formal Proofs of Origin
Imports of products sent as small packages from private persons to private persons or being
part of travellers' personal luggage do not require the presentation of a Form A or an invoice
declaration, provided that such imports are of a non-commercial nature and have been declared asmeeting the conditions required for the application of this regulation.  The total value of the products
must, however, not exceed NOK 1,750 in the case of small packages or NOK 5,000 in the case of
goods forming part of travellers' personal luggage.
Section 28 - Discrepancies and Errors
The discovery of slight discrepancies between the information given in a Form A or in an
invoice declaration and the information given in other documents submitted to Norwegian Customs
authorities shall not automatically render the proo f of origin invalid, provided that it is duly
established that the document concerned is applicable to the products submitted.
Obvious errors in a Form A or an invoice declaration should not cause the document to be
rejected, unless these errors are creating real doubts as to the correctness of the statements made in the
document.WT/COMTD/N/6/Add.1
Page 15
CHAPTER V - ADMINISTRATIVE MATTERS ETC.
Section 29 - Notification of Competent Authorities
A GSP-country which apply the provisions of this regulation shall ensure compliance with the
rules in this regulation concerning the origin of goods, the completion and issue of Form A, the
conditions for the use of invoice declarations and the rules governing administrative co-operation.
A GSP-country shall inform Norwegian Customs authorities of the names and addresses of
the authorities of that country authorized to issue Form A, and transmit specimen impressions of
stamps to be used by those authorities when endorsing certificates of origin.  Furthermore, the names
and addresses of the relevant authorized authorities being responsible for the verification of Form Aand the invoice declarations issued or made out in the GSP-country concerned shall also be
forwarded. Notifications must also be made when changes occur.
Norwegian authorities shall on request from a GSP-country provide specimen impressions of
stamps used when endorsing movement certificates EUR.1.
Section 30 - Mutual Assistance
A GSP-country shall assist Norwegian authoritie s in verifying the authenticity of Form A and
invoice declarations issued or made out in the country concerned, as well as the accuracy of theinformation given in these documents.  In the same way, Norwegian Customs authorities shall assist
in the verification of movement certificates EUR.1 and invoice declarations issued or made out
pursuant to Section 23.
Section 31 - Verification of Proofs of Origin
Verification of Form A and invoice declarations shall be conducted by the competent
authorities of the exporting country.  These authorit ies shall have the right to require any evidence and
to carry out any examination of the exporter’s accounts or any other examination considered
appropriate.  For the purpose of such subsequent verifications, the exporter is obliged to keep copies
of relevant proofs of origin as well as any doc uments relating to them for at least three years.
Verification of Form A or invoice declarations sh all be carried out at random or at the request
of Norwegian Customs authorities whenever these authorities have reasonable doubts as to the
authenticity of such documents or the originating status of the products concerned or as to the
fulfilment of the other conditions laid down in this regulation.
Norwegian Customs authorities shall with the request enclose the Form A concerned and the
invoice, if this has been submitted, or the invoice declaration or a copy of these documents.
Furthermore, where appropriate, all information substantiating the reasons for the enquiry shall be
forwarded, as well as all information and documents obtained indicating that the information given on
the proof of origin is incorrect.
The verification shall be carried out as quickly as possible so that the Norwegian Customs
authorities can be informed about the results within a maximum period of six months after receipt of
the request.  The notification must clearly indicate whether the documents are authentic and whether
they refer to the products actually exported, and whether the products in question can be considered asoriginating in the GSP-country concerned and othe rwise fulfil the condi tions laid down in this
regulation.  Where a Form A is issued in accordance with Section 18, the reply shall include copies of
relevant movement certificates EUR.1 and invoice declarations.WT/COMTD/N/6/Add.1
Page 16
If in cases of reasonable doubt, there is no reply within six months after the request for
verification, or if the reply does not contain sufficie nt information to determine the authenticity of the
document in question or the origin of the products, a second request shall be transmitted.  If after such
a second request the results of the verification are not communicated to Norwegian Customs
authorities within four months, or if the reply does not contain sufficient information to determine theauthenticity of the document or the origin of the products, preferential tariff treatment shall, unless
there are exceptional circumstances, not be granted.
Where the verification procedure or other available information indicate that the provisions of
this regulation are being contravened, the competent authorities of the exporting GSP-country shall,
on their own initiative or at the request of Norwegian Customs authorities, implement the appropriate
inquiries or arrange for such enquiries to be carr ied out with due urgency in order to identify and
prevent such contraventions.
If Norwegian Customs authorities decide to suspend preferential tariff treatment for the goods
concerned pending the results of the verification, they shall offer the release of the goods to the
importer subject to any measures judged necessary.
CHAPTER VI - FINAL PROVISIONS
Section 32 - Special Conditions
Preferential tariff treatment pursuant to this regulation may only be claimed if the conditions
laid down in the second paragraph of Section 29 have been met by the individual GSP-country.  The
Norwegian Customs authorities will publish the date from which such preferential tariff treatment
may be claimed.
The provisions in the third paragraph of Section 2, sub-paragraph 5 of the second paragraph
of Section 14, the fourth paragraph of Section 21 and the fourth and fifth paragraphs of Section 25 are
only applicable insofar as the European Community and Switzerland, in the context of tariff
preferences granted by them to products originating in  developing countries, apply rules of origin that
correspond to those used by Norway, and in addition have concluded an agreement with Norway on
mutual acceptance of donor country content etc.
Section 34 - Goods in Transit
Goods originating in a country or territory r ecognised being a GSP-country, may benefit from
the generalized system of preferences on condition that they were exported from the GSP-countryconcerned on or after the date of entry into force pursuant to the first paragraph of Section 32.
Section 34 - Entry into Force
This regulation enters into force on 1 March 1998.The provisions of the second paragraph of Section 32 will enter into force following a special
announcement by Norwegian Customs authorities.
Section 35 - Repeal of Other Provisions, Transitional Rules
The regulation of 3 September 1971 concerning rules of origin etc. under the generalized
system of preferences is hereby repealed by this regulation.WT/COMTD/N/6/Add.1
Page 17
Previous provisions concerning the acquisition of originating status for products from
GSP-countries as well as the issue and use of certificates of origin are nonetheless applicable for a
transitional period until 1 September 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 or
chapter as described in column 2.
1.2 Where several heading numbers are grouped together in column 1 or a chapter number is
given and the description of products in column 2 is therefore given in general terms, the adjacent rule
in column 3 applies to all products which, under the Harmonized System, are classified in headings ofthe chapter or in any of the headings grouped together in column 1.
1.3 Where there are different rules in the list applying to different products within a heading, each
indent contains the description of that part of the heading covered by the adjacent rule in column 3.
Note 2
2.1 In case of a heading not in the list or any part of a heading that is not in the list, the “change
of heading” rule set out in 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 orig in.  Thus if a rule says that non-originating
material at a certain level of manufacture may be used, the use of such material at an earlier stage 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 ma rk 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 thisspace. For export from a beneficiary country and when the invoice declaration is not made out by an approvedNorwegian 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.