ORGANISATION MONDIALE
DU COMMERCEWT/COMTD/N/6/Add.2*
18 janvier 2001
(01-0252)
Comité du commerce et du développement Original:  anglais
SYSTÈME GÉNÉRALISÉ DE PRÉFÉRENCES
Notification de la Norvège
Addendum
La Mission permanente de la Norvège a fait parvenir au Secrétariat la communication
ci-après, datée du 10 novembre 2000, en demandant qu'elle soit distribuée.
_______________
SYSTÈME GÉNÉRALISÉ DE PRÉFÉRENCES AUX FINS DE
L'IMPORTATION DE MARCHANDISES EN PROVENANCE
DES PAYS EN DÉVELOPPEMENT**
PARTIE I
Renseignements généraux
1. Renseignements de base
Conformément à l'approbation du Parlement et au décret royal du 3 septembre 1971, le
Ministère norvégien des finances a mis en œuvre le Système généralisé de préférences aux fins de
l'importation de marchandises en provenance des pays en développement, l'entrée en vigueur étant
prévue le 1er octobre 1971.  S'agissant d'une exception reconnue au principe du "traitement de la
nation la plus favorisée" du GATT/de l'OMC, le SGP permet aux pays industrialisés d'accorder sur
une base autonome un régime tarifaire préférentiel aux produits en provenance des pays endéveloppement.
Cette version récapitulative du SGP norvégien fait un tour d'horizon des pays visés par le
système, des produits pouvant bénéficier d'un régime tarifaire préférentiel et des dispositions sur les
règles d'origine pour ce qui est de la définition de "produits originaires".
                                                     
* Pages 33 à 135 en anglais seulement.
** Des exemplaires du présent document peuvent être commandés auprès des ambassades et des
missions diplomatiques norvégiennes à l'étranger ou à l' adresse suivante:  Direction des douanes et de l'accise,
B.P. 8122 Dep., N-0032 OSLO.  Fax:  00 47 22 17 54 85.
Cette publication est également disponible sur le site Web des douanes norvégiennes:  www.toll.no.WT/COMTD/N/6/Add.2
Page 2
Les taux de droits préférentiels (taux de droits de douane) prévus dans le cadre du SGP se
fondent sur l'alinéa 4, troisième paragraphe, article 2, des dispositions liminaires du Tarif douanier
norvégien.  Le régime préférentiel accordé au titre du SGP permet l'admission en franchise de droits
de l'ensemble des produits industriels  à l'exception de ceux qui figurent sur une "liste de produits
sensibles".  En ce qui concerne les produits agricoles , les taux prévus au titre du SGP figurent dans
les différentes listes visant ces produits;  voir partie III du présente document.
Depuis 1971, le champ d'application du SGP norvégien a été étendu à un certain nombre de
reprises.  Ainsi, à la suite des négociations du GATT/de l'OMC sur les produits agricoles, un système
révisé a été mis en œuvre en 1995 puis, après une révision globale en 1999, un certain nombre
d'exclusions ont été rayées de la "liste des exceptions".  Cette refonte a permis de simplifier le
système et d'augmenter considérablement le nombre des produits pour lesquels les pays bénéficiaires
du SGP peuvent se prévaloir du système depuis le 1er janvier 2000.
Les règles d'origine du SGP ont été révisées et simplifiées plusieurs fois.  Elles permettent
ainsi le cumul de l'origine pour les pays appartenant au même groupe économique régional depuis le
1er juillet 1978.  Le 1er janvier 1988, le système a été adapté au Système harmonisé de désignation et
de codification des marchandises (SH) et a par la suite été modifié conformément aux révisions
successives du SH.  Dès la mise en œuvre du règlement révisé sur les règles d'origine le
1er mars 1998, les règles d'origine ont été harmonisées avec les règles appliquées par la Communauté
européenne et la Suisse.  Grâce à cette harmonisation, une règle de tolérance générale a vu le jour et
les pays bénéficiaires du SGP ont la possibilité d'utiliser ce qu'on appelle une déclaration sur facture.
Qui plus est, le cumul bilatéral de l'origine est autorisé depuis cette date dans un pays bénéficiaire du
SGP avec des produits originaires de Norvège.  Le règlement prévoyait également un éventuel cumul
diagonal de l'origine  avec les produits originaires de la Communauté européenne et de la Suisse sur
une base réciproque.  Toutefois, cet arrangement ne sera mis en œuvre qu'après la conclusion d'un
accord officiel entre les trois parties concernées.
2. Conditions à remplir pour bénéficier d'un régime tarifaire préférentiel au titre du SGP
Pour qu'un "produit visé par le SGP" puisse bénéficier d'un régime tarifaire préférentiel au
moment de son importation en Norvège, les conditions suivantes doivent être remplies:
a) le produit doit être fabriqué dans un pays en développement bénéficiaire où le SGP
norvégien a été mis en œuvre;  voir le paragraphe 3 plus loin;
b) le produit doit être fabriqué dans le pays en développement bénéficiaire concerné,
conformément aux règles d'origine applicables du SGP norvégien;  voir le
paragraphe 4 plus loin;
c) le produit doit être transporté "directement" du pays exportateur concerné jusqu'en
Norvège;  voir le paragraphe 5 plus loin;
d) le produit doit, au moment de son importation en Norvège (dédouanement), être
accompagné d'une preuve d'origine satisfaisante;  voir le paragraphe 6 plus loin;
e) une demande pour bénéficier d'un régime tarifaire préférentiel au titre du SGP doit
être présentée par l'importateur au moment du dédouanement du produit;  voir le
paragraphe 7 plus loin;
f) le produit doit figurer dans la liste des produits du SGP norvégien pour lesquels le
pays en développement concerné peut se prévaloir du système;  voir le paragraphe 8
plus loin.WT/COMTD/N/6/Add.2
Page 3
3. Pays en développement où le SGP norvégien a été mis en œuvre
Pays bénéficiaires du SGP
Les pays en développement (pays bénéficiaires du SGP) sont, en ce qui concerne la Norvège,
les pays (régions) qui sont à un moment ou à un autre reconnus comme étant des pays en
développement par les autorités norvégiennes et qui sont énumérés ci-après dans la "Liste des pays
bénéficiaires du SGP".
Les pays en développement énumérés sont répartis en deux groupes.  On retrouve dans le
groupe I les pays bénéficiaires du SGP "les moins avancés" (PMA) et, dans le groupe II, les pays
bénéficiaires du SGP "ordinaires".  En raison de leur situation spéciale, les PMA bénéficient en règle
générale d'un régime tarifaire préférentiel plus avantageux que les pays en développement
"ordinaires".
Entrée en vigueur
Pour que des marchandises en provenance d'un pays en développement puissent se voir
accorder un régime tarifaire préférentiel, il faut tout d'abord que le SGP norvégien ait été mis en
œuvre dans le pays bénéficiaire du SGP concerné.  Avant que le SGP puisse être officiellement mis en
œuvre, il faut que le pays remplisse les conditions nécessaires concernant la notification des autorités
compétentes, la transmission des empreintes des cachets, etc., conformément à la section 29 du
Règlement sur les règles d'origine.
La notification des autorités du pays bénéficiaire du SGP chargées de délivrer les certificats
d'origine formule A et de celles chargées de conrôler a posteriori  les preuves de l'origine doit être
faite à la Direction norvégienne des douanes et de l'accise, directement ou par les voies diplomatiques.
Aux termes du SGP norvégien, les autorités douanières d'un pays bénéficiaire seront toujours
habilitées à délivrer des certificats d'origine au même titre que les autres autorités compétentesdésignées par ledit pays.  Un régime tarifaire préférentiel au titre du SGP ne peut être obtenu que pour
des produits visés par une formule A, approuvée et visée par l'autorité compétente, laquelle doit avoir
fait l'objet au préalable d'une notification adéquate par le pays bénéficiaire du SGP concerné.
La date de mise en œuvre (entrée en vigueur) du SGP norvégien dans un pays est
officiellement publiée par la Direction des douanes et de l'accise conformément aux procéduresnationales.
La liste qui suit énumère les pays en développement où le SGP norvégien est applicable.  Les
noms de ceux qu'on appelle les "pays bénéficiaires du SGP les moins avancés" (PMA) sont écrits en
majuscules et les noms de ceux qu'on appelle les "pays bénéficiaires du SGP ordinaires" en
minuscules.
Il convient de noter que le SGP norvégien est mis en œuvre seulement dans les pays dont le
nom apparaît en caractères gras.
En ce qui concerne les pays dont le nom n'apparaît pas en caractères gras, le système n'est pas
entré en vigueur parce que la notification officielle des autorités compétentes n'a pas été faite, les
cachets n'ont pas été transmis, etc.WT/COMTD/N/6/Add.2
Page 4
LISTE DES PAYS BÉNÉFICIAIRES DU SGP
Liste des "pays bénéficiaires du SGP les moins avancés" (PMA)
Les noms des pays en développement où le SGP norvégien est appliqué apparaissent en
caractères gras .
AFGHANISTAN
ANGOLA
BANGLADESH
BÉNIN
BHOUTANBOTSWANA
BURKINA FASO
BURUNDI
CAMBODGE
COMORESDJIBOUTI
ÉRYTHRÉE
ÉTHIOPIE
GAMBIE
GUINÉE
GUINÉE ÉQUATORIALE
GUINÉE-BISSAU
HAÏTI
ÎLES DU CAP-VERT
ÎLES SALOMON
KIRIBATI
LESOTHO
LIBÉRIA
MADAGASCAR
MALAWIMALDIVESMALI
MAURITANIE
[MYANMAR – EXCLU DEPUIS LE 30 MAI 1997
JUSQU'À AVIS CONTRAIRE]
NAMIBIENÉPAL
NIGER
OUGANDA
RÉPUBLIQUE CENTRAFRICAINE
RÉPUBLIQUE DÉMOCRATIQUE DU CONGO
RÉPUBLIQUE DÉMOCRATIQUE POPULAIRE LAO
RÉPUBLIQUE DU YÉMEN
RÉPUBLIQUE POPULAIRE DE MOZAMBIQUE
RÉPUBLIQUE-UNIE DE TANZANIE
RWANDA
SAMOA
SAO TOMÉ-ET-PRINCIPE
SIERRA LEONE
SOMALIE
SOUDAN
TCHAD
TOGO
TUVALU
VANUATU
ZAMBIE
Liste des "pays bénéficiaires du SGP ordinaires"
Les noms des pays en développement où le SGP norvégien est appliqué apparaissent en
caractères gras .
Afrique du Sud
Albanie
Algérie
Antigua-et-Barbuda
Antilles néerlandaises (Pays-Bas)
Arabie saoudite
Argentine
Bahamas
Bahreïn
Barbade
Belize
Bermudes (RU)
BolivieBosnie-Herzégovine
Brésil
Brunéi
Cameroun
ChiliChypre
Colombie
Costa Rica
Côte d'Ivoire
CroatieCuba
Dominique
El SalvadorWT/COMTD/N/6/Add.2
Page 5
Émirats arabes unis
Équateur
Fidji
Gabon
Ghana
Gibraltar (RU)
Guam (EU)
Guatemala
Guyana
Honduras
Hong Kong, Chine
Île Christmas (Australie)
Île Norfolk (Australie)Îles Caïmans (RU)
Îles Carolines (EU)
Îles Cook (Nouvelle-Zélande)
Îles des Cocos (Australie)
Îles Falkland (Malouines) et dépendances(RU)
Îles Heard et McDonald (Australie)
Îles Johnston et Sand (EU)
Îles Mariannes (EU)
Îles Marshall (EU)Îles Midway (EU)
Îles Niue (Nouvelle-Zélande)
Îles Pitcairn (RU)
Îles Tokelau (Nouvelle-Zélande)
Îles Turques et Caïcos (RU)Îles Vierges britanniques (RU)
Îles Vierges des États-Unis
Îles Wake (EU)
Inde
IndonésieIran
Iraq
Jamaïque
Jordanie
Kenya
Koweït
LibanMacao, Chine
Macédoine
Malaisie
Malte
MauriceMayotte (France)
Mexique
Mongolie
Montserrat (RU)
Nauru
Nicaragua
Nigéria
Nouvelle-Calédonie (France)
Oman
Pakistan
Panama
Papouasie-Nouvelle-Guinée
ParaguayPérou
Philippines
Polynésie française
Qatar
République arabe d'Égypte
République arabe libyenne
République de Corée (Corée du Sud)
République dominicaine
République populaire de Chine
République populaire du Congo
République socialiste du Vietnam
Sainte-Hélène (RU)
Sainte-Lucie
Saint-Kitts-et-Nevis
Saint-Vincent-et-les GrenadinesSamoa américaines (EU)
Sénégal
Seychelles
Singapour
Sri LankaSuriname
Swaziland
Syrie
Terres australes et antarctiques françaises
Thaïlande
Tonga
Trinité-et-TobagoTunisie
Uruguay
Venezuela
Zimbabwe
4. Règles d'origine
Les règles d'origine sont énoncées dans le Règlement sur les règles d'origine, lequel figure
dans son intégralité à la partie II du présent document.  Elles incluent des dispositions sur le "transport
direct", sur les produits importés en Norvège après avoir transité par la Communauté européenne ou laSuisse et sur la preuve de l'origine.WT/COMTD/N/6/Add.2
Page 6
- Pour qu'un produit puisse bénéficier d'un régime tarifaire préférentiel au moment de son
importation en Norvège, il faut que son caractère originaire puisse être prouvé sur
présentation d'une preuve de l'origine satisfaisante.
- Le producteur/l'exportateur du pays bénéficiaire  du SGP concerné peut délivrer une preuve de
l'origine uniquement pour un produit qui satisfait aux règles d'origine énoncées dans le SGP
norvégien et qui, de ce fait, a acquis un caractère de "produit originaire".
- Un régime tarifaire préférentiel au titre du SGP peut être demandé et accordé uniquement
pour des "produits originaires" en provenance d'un pays bénéficiaire du SGP.
4.1 Critères d'origine
Ce qui suit constitue un tour d'horizon de quelques-uns des plus importants éléments du
Règlement sur les règles d'origine.
Aux termes des règles d'origine, deux critères primordiaux permettent à un produit d'acquérir
un "caractère originaire" dans un pays bénéficiaire du SGP:  le produit doit être " entièrement obtenu "
ou "suffisamment ouvré ou transformé " dans le pays en question.
4.1.1 Produits "entièrement obtenus"
Les produits réputés "entièrement obtenus" dans un pays bénéficiaire du SGP sont définis à la
section 3 du Règlement sur les règles d'origine.  Il s'agit principalement des produits primaires de
l'agriculture, de la chasse et de la pêche;  des produits minéraux extraits du sol ou des fonds marins dupays concerné;  des produits de la pêche en mer;  etc.
4.1.2 Produits "suffisamment ouvrés ou transformés"
Les produits réputés "suffisamment ouvrés ou transformés" dans un pays bénéficiaire du SGP
sont définis à la section 4 du Règlement sur les règles d'origine.
Selon cette disposition, un produit est en règle générale réputé suffisamment ouvré ou
transformé  lorsque toutes les matières importées (matières non originaires) entrant dans sa fabrication
dans le pays bénéficiaire du SGP sont classées sous une position tarifaire du SH (quatre chiffres)
différente de celle sous laquelle figure le produit obtenu (le produit à exporter).  Ce critère est
normalement appelé changement de classification tarifaire.
Néanmoins, si le produit obtenu est visé par les colonnes 1 et 2 de la "Liste des ouvraisons et
des transformations" dont il est question à la section 4, ce sont les règles énoncées pour chaque
produit de cette liste qui doivent être appliquées et non le critère général du changement de
classification tarifaire.  Un produit figurant sur ladite liste est réputé suffisamment ouvré ou
transformé  quand toutes les conditions énoncées pour le produit dans la colonne 3 de cette liste sont
remplies.
Les conditions énoncées pour chaque produit de cette liste (aussi appelées règles par produit)
peuvent par exemple stipuler que toutes les matières non originaires utilisées ne doivent pas être
classées sous la même position du SH que le produit obtenu tout en établissant une valeur maximale
pour ces matières.  D'autres règles peuvent notamment comporter un critère de production spécifique
comme, dans le cas des textiles, la mention "fabriqué à partir de fils" indiquant que des fils non
originaires peuvent être utilisés dans la fabrication du produit fini.
Des "notes liminaires" précèdent la liste des ouvraisons et des transformations.WT/COMTD/N/6/Add.2
Page 7
4.1.3 Règle de tolérance
Le critère principal du changement de classification tarifaire et les règles par produit tolèrent
une exception pour les matières non originaires dont la valeur ne dépasse pas 5 pour cent du prix
départ usine du produit.  Cette tolérance permet au fabricant d'utiliser jusqu'à 5 pour cent (de la valeur
du produit fini) de matières qui ne satisfont pas au critère du changement de classification tarifaire ni
à aucun des critères de pourcentage énoncés dans les règles par produit.  La règle de tolérance nes'applique toutefois pas aux produits textiles relevant des chapitres 50 à 63 du SH.
En outre, cette règle ne peut être appliquée de façon à permettre de dépasser le pourcentage
maximal des matières non originaires fixé dans les règles par produit.
4.2 Ouvraison ou transformation insuffisante
On retrouve à la section 5 du Règlement sur les règles d'origine un certain nombre
d'opérations simples qui sont réputées constituer une ouvraison ou une transformation insuffisante.
On parle alors souvent d'"opérations minimes".
Un produit ayant fait l'objet d'une seule  ou de plusieurs de ces opérations insuffisantes ne
pourra pas acquérir un caractère originaire même s'il respecte le critère du changement de
classification tarifaire ou tout autre critère de pourcentage énoncé pour le produit en question dans les
règles par produit.  Toutefois, si le produit, après avoir subi des opérations constituant une ouvraison
ou une transformation suffisante, acquiert un caractère originaire, le fait qu'il ait également  subi une
ou plusieurs opérations minimes n'a pas d'importance.
4.3 Cumul
Les dispositions sur le cumul de l'origine permettent d'utiliser, dans la fabrication d'un produit
en provenance d'un pays bénéficiaire du SGP, des matières ayant acquis un caractère originaire qui
sont importées d'un autre pays approuvé  – à l'encontre du critère du changement de classification
tarifaire et des règles énoncées pour le produit en question.
Les matières importées qui ont déjà acquis le caractère de produit originaire dans un autre
pays approuvé  peuvent être utilisées dans le pays bénéficiaire du SGP concerné sans respecter le
critère du changement de classification tarifaire ou toute autre condition énoncée pour le produit fini
dans les règles par produit.
Le SGP norvégien prévoit trois types de cumul:
4.3.1 Cumul régional
La Norvège avait déjà inclus dans le SGP en 1978 la possibilité d'autoriser le cumul de
l'origine entre les pays en développement appartenant à un même groupe économique régional.  Les
dispositions sur le cumul régional  de l'origine, dont il est question à la section 6 du Règlement sur les
règles d'origine, permettent le cumul dans un pays bénéficiaire du SGP avec des produits originaires
d'un autre pays appartenant au même groupe économique régional.  Le cumul régional n'est autorisé
que si le commerce de ces matières entre les pays concernés est régi par des règles d'origine
identiques à celles du SGP norvégien.  Qui plus est, il faut que les pays bénéficiaires du SGP
souhaitant recourir au cumul régional soient au préalable autorisés à le faire par les autorités
norvégiennes.
Pour ce qui est de la section 6 du Règlement sur les règles d'origine, le cumul régional
s'applique uniquement aux "pays de l'ANASE", dont les États membres sont (en juillet 2000):  leWT/COMTD/N/6/Add.2
Page 8
Brunéi, les Philippines, l'Indonésie, la République démocratique populaire lao, la Malaisie, Singapour,
la Thaïlande et la République socialiste du Viet Nam.
4.3.2 Cumul bilatéral
Le deuxième paragraphe de la section 2 du Règlement sur les règles d'origine (applicable
depuis le 1er mars 1998) permet le cumul bilatéral  de l'origine dans un pays bénéficiaire du SGP avec
des matière originaires de Norvège.  Cet arrangement est aussi quelquefois désigné sous l'appellationd'"élément du pays donneur".
Ce type de cumul permet d'utiliser sans restrictions des matières originaires de Norvège dans
un pays bénéficiaire du SGP, comme s'il s'agissait d'autres matières originaires dudit pays, lorsque le
produit fini est exporté en Norvège.
Dans la pratique, cela signifie que des matières originaires de Norvège sont transformées en
produits originaires du pays bénéficiaire du SGP qui les exporte.  Ces matières peuvent être utilisées
par le producteur dans ledit pays, sans tenir compte du critère du changement de classificationtarifaire ni de toute autre condition spécifique énoncée pour le produit concerné dans les règles par
produit.
Au moment de l'exportation des matières norvégiennes qui doivent être utilisées dans un pays
bénéficiaire du SGP aux fins du cumul, le caractère originaire doit être attesté par la présentation d'un
certificat de circulation EUR.1 ou d'une déclaration sur facture provenant de l'exportateur norvégienconcerné.
4.3.3 Cumul diagonal (avec la Communauté européenne et la Suisse)
Le troisième paragraphe de la section 2 du Règlement sur les règles d'origine (applicable
depuis le 1er mars 1998) prévoit un éventuel cumul diagonal  de l'origine avec des matières originaires
de la Communauté européenne et de la Suisse.
Toutefois, cette disposition n'est pas encore entrée en vigueur (juillet 2000), car un accord
officiel mutuellement applicable n'est pas encore intervenu entre les trois parties.  Tout changement à
cet égard sera publié conformément aux procédures établies.
4.4 Unités à prendre en considération
S'agissant de déterminer le caractère originaire d'un produit, chaque élément constitutif doit
être évalué séparément.  L'unité à prendre en co nsidération est déterminée par les dispositions du
Système harmonisé qui régissent la classification des marchandises.
Ainsi, dans le cas d'une expédition de marchandises, les conditions relatives aux règles
d'origine doivent être remplies pour chaque produit.  Il n'est pas permis de considérer l'expédition
comme une seule unité, sauf lorsqu'un groupe, un assortiment ou un assemblage de produits est classésous une rubrique unique dans le SH.
L'emballage , inclus dans le produit aux fins de classification, doit également l'être (comme
c'est le cas pour d'autres matières et pièces) lorsqu'il s'agit de déterminer le caractère originaire d'un
produit.  Voir à cet égard la section 7 du Règlement sur les règles d'origine.
Les accessoires, pièces de rechange et outillages , faisant normalement partie de l'équipement
accompagnant le produit et étant inclus dans le prix de celui-ci, doivent faire partie intégrante du
produit en question.  Voir à cet égard la section 8 du Règlement sur les règles d'origine.WT/COMTD/N/6/Add.2
Page 9
Un assortiment , tel que défini dans les Règles générales pour l'interprétation du Système
harmonisé, est réputé originaire d'un pays bénéficiaire du SGP lorsque tous les éléments constitutifs
de l'assortiment sont des produits originaires;  par contre, un assortiment est également réputé
originaire d'un pays bénéficiaire du SGP si la valeur de toutes les matières (éléments constitutifs) non
originaires qui sont utilisées ne dépasse pas 15 pour cent du prix départ usine de l'assortiment.  Voir à
cet égard la section 9 du Règlement sur les règles d'origine.
Les éléments neutres , tels que l'énergie, le combustible, les machines et l'outillage utilisés
dans la fabrication du produit ou les matières ou articles qui n'entrent pas et ne sont pas destinés à
entrer dans la composition finale du produit, ne doivent pas être pris en considération pour déterminer
si un produit est ou non originaire.  Voir à cet égard la section 10 du Règlement sur les règles
d'origine.
5. Règle du transport direct
Règle générale
Pour se voir accorder un régime tarifaire préférentiel au titre du SGP, un produit doit être
transporté "directement" du pays bénéficiaire du SGP jusqu'en Norvège.  Le produit concerné doit être
destiné à la Norvège (destinataire norvégien) dès qu'il est expédié dudit pays.  Toutefois, il est permis
de transporter des marchandises constituant une seule et même expédition  transitant par un ou
plusieurs autres pays avec ou sans déchargement/rechargement ou entreposage temporaire dansd'autres pays, pourvu qu'elles soient demeurées sous la surveillance des autorités douanières durant
leur transit ou leur entreposage et qu'elles n'aient pas fait l'objet d'opérations autres que celles
consistant à les conserver en bon état.
Le certificat d'origine formule A original (ou une déclaration sur facture pour les expéditions
de faible valeur) délivré et visé dans le pays bénéficiaire du SGP en question doit être présenté aumoment du dédouanement en Norvège.
Marchandises importées en Norvège après avoir transité par la Communauté européenne ou la Suisse
Les dispositions régissant le transport direct des marchandises, avec ou sans
déchargement/rechargement ou entreposage temporai re, s'appliquent en règle générale aussi aux
marchandises transitant par la Communauté européenne et la Suisse.  Il est toutefois possible deréexporter en une seule et même expédition ou en tant qu'expédition fractionnée des produits visés par
le SGP qui ont transité par la Communauté européenne ou la Suisse.  Cela signifie qu'une expédition
de produits visés par le SGP originellement envoyée à un destinataire de la Communauté européenne
ou de la Suisse peut ultérieurement être réexportée vers un destinataire se trouvant en Norvège.  Pour
qu'une telle réexportation soit permise, il faut cependant que lesdits produits aient été continuellementsous la surveillance des autorités douanières de la Communauté européenne ou de la Suisse, selon le
cas, et qu'ils n'aient pas fait l'objet d'opérations autres que le déchargement, le rechargement ou toute
autre opération destinée à les conserver en bon état.  De ce fait, il ne faut pas que les marchandises
aient été dédouanées à des fins de libre circulation ou de consommation.  Qui plus est, il faut que la
Norvège et la Communauté européenne ou la Suisse, selon le cas, aient des règles d'origine identiques
pour les produits en question.  Le caractère originaire ainsi que le droit à un régime préférentiel en
Norvège des produits réexportés de la Communauté européenne ou de la Suisse doivent être attestéssur présentation d'un certificat de remplacement formule A délivré par les autorités douanières de la
Communauté européenne ou de la Suisse.  Voir à cet égard les sections 14 et 21 du Règlement sur les
règles d'origine.
Sans préjudice de la règle du "transport direct", le Règlement norvégien sur les règles
d'origine permet, à certaines conditions, que des produits visés par le SGP soient expédiés directementWT/COMTD/N/6/Add.2
Page 10
d'une exposition ou foire quelconque organisée dans un autre pays que le pays bénéficiaire du SGP
qui les exporte.  Il faut toutefois que les produits soient demeurés continuellement sous la surveillance
des autorités douanières du pays où a eu lieu l'exposition.  Voir à cet égard la section 15 du Règlement
sur les règles d'origine.
6. Documents attestant du "caractère originaire" des produits visés par le SGP
6.1 Preuve de l'origine
Pour qu'un produit puisse bénéficier d'un régime tarifaire préférentiel au titre du SGP au
moment de son importation en Norvège, son caractère originaire doit être attesté sur présentation
d'une preuve satisfaisante de son origine.  Cette exigence ne s'applique toutefois pas à certaines petites
expéditions de faible valeur;  voir à cet égard la section 27 du Règlement sur les règles d'origine.
Une preuve de l'origine doit être délivrée par l'exportateur dans le pays bénéficiaire du SGP et
doit être, en règle générale, attestée par les autorités douanières ou par un autre organisme dûment
habilité du pays exportateur.  Les déclarations sur facture n'ont pas besoin d'être approuvées ni deporter le cachet d'un organisme habilité.  Les preuves de l'origine doivent toujours être délivrées et
remplies conformément aux règles pertinentes du SGP norvégien.
Au moment de l'importation d'un produit en Norvège, son caractère originaire ainsi que son
droit à un régime préférentiel doivent être attestés par un certificat d'origine formule A ou par une
déclaration sur facture délivré par l'exportateur pour les expéditions contenant des produits originairesd'une valeur ne dépassant pas 25 000 couronnes norvégiennes.
Conformément au système norvégien de déclaration des importations, les importateurs
norvégiens doivent en tout temps être en mesure de prouver que leurs produits peuvent bénéficier d'un
régime tarifaire préférentiel au titre du SGP en présentant une preuve de l'origine valable aux autorités
douanières.  Conformément au Règlement sur les règles d'origine, les autorités douanièresnorvégiennes peuvent, par l'entremise des autorités compétentes du pays bénéficiaire du SGP
concerné, vérifier l'authenticité et l'exactitude des preuves de l'origine qui ont été présentées.
Les preuves de l'origine suivantes sont valables dans le cadre du SGP:
- Certificat d'origine formule A
- Déclaration sur facture- Certificat de remplacement formule A (par l'entremise de la Communauté européenne
ou de la Suisse)
- Certificat de circulation EUR.1 (de la Norvège à un pays bénéficiaire du SGP à des
fins de cumul)
6.1.1 Certificat d'origine formule A
L'exportateur peut délivrer un certificat d'origine formule A au moment de l'exportation en
Norvège de produits originaires d'un pays bénéficiaire du SGP.  Les règles régissant la délivrance d'un
certificat d'origine formule A figurent dans les sections 17 à 21 du Règlement sur les règles d'origine.
Un modèle du certificat d'origine formule A se trouve à l'annexe 1 de la partie II du présent document.
L'exportateur du pays bénéficiaire du SGP concerné doit remplir un certificat d'origine
formule A et y apposer sa signature dans la case 12 (déclaration de l'exportateur).  Les autoritésWT/COMTD/N/6/Add.2
Page 11
douanières dudit pays ou une autre autorité habilitée à attester ces certificats doivent apposer leur
cachet et leur signature dans la case 11.  La formule A doit être imprimée en anglais ou en français et
être remplie conformément aux notes qui figurent au verso de la formule.  Elle doit être remplie en
français ou en anglais, et tous les renseignements manuscrits doivent être inscrits à l'encre et en
caractères d'imprimerie.  Les autorités douanières norvégiennes peuvent, si elles le jugent nécessaire,
demander une traduction des renseignements fournis.
Il est possible de délivrer un duplicata  de la formule A ainsi qu'un certificat de
remplacement  formule A  à certaines conditions;  voir à cet égard les sections 20 et 21 du Règlement
sur les règles d'origine.
6.1.2 Déclaration sur facture
Au lieu de délivrer un certificat d'origine formule A, l'exportateur peut faire une déclaration
de l'origine sur la facture – "déclaration sur facture" – au moment de l'exportation des produits
originaires vers la Norvège.  Pour qu'une déclaration sur facture puisse être délivrée, il faut que lavaleur des produits originaires de l'expédition concernée ne dépasse pas 25 000 couronnes
norvégiennes.
Une déclaration sur facture doit être établie en anglais ou en français.  Le libellé de cette
déclaration figure à l'annexe II de la partie II du présent document.  La déclaration peut être imprimée
ou écrite à la main sur la facture de l'exportateur.  Si la déclaration est manuscrite, les renseignementsdoivent être inscrits à l'encre et en caractères d'imprimerie.  La déclaration sur facture doit porter la
signature manuscrite de l'exportateur du pays bénéficiaire du SGP.  Les dispositions régissant la
présentation d'une déclaration sur facture figurent à la section 22 du Règlement sur les règles
d'origine.
6.1.3 Validité
Les preuves de l'origine (formule A ou déclaration sur facture) doivent être présentées aux
autorités douanières norvégiennes au plus tard dix mois suivant la date de leur délivrance dans le pays
bénéficiaire du SGP qui exporte les produits.
6.1.4 Certificat de remplacement formule A au moment de la réexportation (coopération avec la
Communauté européenne et la Suisse)
Conformément à la section 21 du Règlement sur les règles d'origine, il est possible en
Norvège de délivrer un certificat de remplacement formule A  quand des produits originaires sont
réexportés de Norvège vers la Communauté européenne ou la Suisse.  Un certificat de remplacement
formule A peut être délivré à la demande du réexportateur/de l'exportateur et il doit se fonder
uniquement sur les indications portées sur le certificat d'origine formule A original qui a été délivré etvisé dans le pays bénéficiaire du SGP.  Un certificat de remplacement formule A peut être délivré
pour l'ensemble de l'expédition en provenance d'un pays bénéficiaire du SGP ou pour une partie de
cette expédition (expédition fractionnée).  Il est toutefois impératif que les marchandises aient été
continuellement sous contrôle douanier en Norvège avant d'être réexportées et qu'elles le soient dans
le même état.
Il n'est pas possible de délivrer un certificat de remplacement formule A sur la base d'une
déclaration sur facture.  Qui plus est, les dispositions relatives aux certificats de remplacement nes'appliquent pas quand des dérogations aux règles d'origine sont accordées conformément à la
section 11 du Règlement sur les règles d'origine.WT/COMTD/N/6/Add.2
Page 12
Les mêmes dispositions conditionnelles s'appliquent au moment de l'importation en Norvège
de produits visés par le SGP qui ont transité par la Communauté européenne ou la Suisse.
6.1.5 Délivrance d'un certificat de circulation EUR.1 au moment de l'exportation de la Norvège
Quand un produit originaire au sens des règles d'origine du SGP est exporté de Norvège et
qu'il subira des opérations exigeant un cumul bilatéral dans le pays bénéficiaire du SGP, son
"caractère originaire" peut être attesté par un certificat de circulation EUR.1 ou une déclaration surfacture.  Les preuves de l'origine délivrées en Norvège constitueront les documents nécessaires qui
permettront le cumul dans ledit pays ainsi que l'exportation ultérieure vers la Norvège du produit
originaire fini.  Voir à cet égard les sections 18 et 23 du Règlement sur les règles d'origine.  Jusqu'à
avis contraire, les dispositions relatives au cumul pour les produits originaires de la Communauté
européenne ou de la Suisse ne sont pas applicables.
Des modèles du certificat de circulation EUR.1 et de la déclaration sur facture sont annexés
au Règlement sur les règles d'origine;  voir à cet égard les annexes II et III de la partie II du présentdocument.
Au moment de l'exportation de produits originaires de la Norvège à des fins de cumul dans un
pays bénéficiaire du SGP, l'exportateur doit inscrire dans la case 2 du certificat de circulation l'une des
mentions suivantes:
"GSP BENEFICIARY COUNTRY" et "NORWAY" (version anglaise), ou
"PAYS BÉNÉFICIAIRE DU SGP" et "NORVÈGE" (version française).
6.2 Importations non commerciales de faible valeur
Les marchandises non commerciales de faible valeur importées en Norvège sont normalement
admises sans qu'il y ait lieu de produire une preuve formelle de l'origine, pourvu qu'elles aient été
envoyées d'un particulier à un autre ou fassent partie des bagages personnels des voyageurs.  Lavaleur de telles expéditions ne doit cependant pas dépasser 1 750 couronnes norvégiennes dans le cas
des petits colis envoyés d'un particulier à un autre ou 5 000 couronnes norvégiennes dans le cas de
marchandises faisant partie des bagages personnels des voyageurs.  Voir à cet égard la section 27 du
Règlement sur les règles d'origine.
6.3 Importations par expéditions échelonnées
Conformément à la section 26 du Règlement sur les règles d'origine, certains produits
démontés ou non montés peuvent être importés en Norvège par expéditions échelonnées.  Les
autorités douanières norvégiennes peuvent donner de plus amples renseignements sur la façon
d'appliquer cette procédure.
7. Demande pour bénéficier d'un régime tarifaire préférentiel au moment du
dédouanement
Un régime préférentiel au titre du SGP peut  être accordé uniquement quand un importateur
présente une demande en ce sens (sur la déclaration d'importation) au moment du dédouanement des
produits importés en Norvège.  Les taux de droit préférentiels qui sont appliqués au titre du SGP
doivent toujours être attestés par une preuve de l'origine valable délivrée dans le pays bénéficiaire du
SGP.WT/COMTD/N/6/Add.2
Page 13
Si, pour une raison quelconque, une preuve de l'origine n'est pas disponible au moment de
l'importation (du dédouanement), les taux de droit ordinaires doivent être calculés et appliqués aux
produits concernés.  Aux termes de la législation norvégienne, l'importateur dispose toutefois d'un
délai de 36 mois pour présenter rétrospectivement une preuve de l'origine et demander un
remboursement des droits de douane versés.
8. Produits visés par le SGP norvégien (liste des produits)
8.1 Remarques générales
La liste des produits ainsi que les taux de droit préférentiels s'appliquant aux produits
originaires de pays bénéficiaires du SGP figurent dans la partie III du présent document (listes 1 à 7).
Les pays "les moins avancés" bénéficient généralement d'un régime plus avantageux que les
pays "ordinaires".  La liste des produits ainsi que les taux préférentiels de chaque produit figurent
dans les listes mentionnées.
Il convient de noter que les listes contiennent également les produits admis en franchise de
droits en régime NPF.
8.1.1 Produits agricoles
Chapitres 1 à 24 du SH et positions n° ex 2905, ex 3502 et ex 3823 du SH.Pour ce qui est des secteurs de l'agriculture et des pêches visés par les chapitres 1 à 24 du SH
et les positions n° ex 2905, ex 3502 et ex 3823 du SH, le taux de droit préférentiel qui s'applique auxproduits énumérés est indiqué au début de chacune des listes 1 à 6.
a) Pays bénéficiaires du SGP "les moins avancés" (PMA)
Tous les produits visés par le SGP originaires d'un pays bénéficiaire du SGP "moins avancé"
sont admis en franchise de droits, à l'exception des produits relevant de la liste 1  (voir plus loin).
Les produits visés par le SGP originaires d'un pays bénéficiaire du SGP "moins avancé" et
relevant de la liste 1  ont droit à une réduction de 30 pour cent des droits de douane normalement
appliqués (ordinaires) au produit en question.
b) Pays bénéficiaires du SGP "ordinaires"
Les produits visés par le SGP originaires d'un pays bénéficiaire du SGP "ordinaire" et
relevant de la liste 2  sont admis en franchise de droits.
Les produits visés par le SGP originaires d'un pays bénéficiaire du SGP "ordinaire" et
relevant de la liste 3 ont droit à une réduction de 100 pour cent sur l'élément industriel  des droits de
douane normalement appliqués (ordinaires) au produit en question, mais ils sont assujettis à un
arrangement en matière de compensation des prix pour les composants agricoles qui y sont ajoutés.
Les produits visés par le SGP originaires d'un pays bénéficiaire du SGP "ordinaire" et
relevant de la liste 4  ont droit à une réduction de 15 pour cent des droits de douane normalement
appliqués (ordinaires) au produit en question.WT/COMTD/N/6/Add.2
Page 14
Les produits visés par le SGP originaires d'un pays bénéficiaire SGP "ordinaire" et relevant de
la liste 5  ont droit à une réduction de 10 pour cent des droits de douane normalement appliqués
(ordinaires) au produit en question.
Les produits visés par le SGP originaires d'un pays bénéficiaire du SGP "ordinaire" et
relevant de la liste 6  ont droit à une réduction de 50 pour cent des droits de douane normalement
appliqués (ordinaires) au produit en question.
Les produits agricoles originaires d'un pays bénéficiaire du SGP "ordinaire" et ne relevant pas
des listes 2 à 6 n'ont pas droit à un régime préférentiel au titre du SGP au moment de leur importation
en Norvège.
8.1.2 Produits industriels
Chapitres 25 à 97 du SH (à l'exception des positions n° ex 2905, ex 3502 et ex 3823 du SH,
voir 8.1.2)
a) Pays bénéficiaires du SGP "les moins avancés" (PMA)
Tous les produits industriels visés par le SGP des chapitres 25 à 97 du SH qui sont originaires
d'un pays bénéficiaire du SGP "moins avancé" sont admis en franchise de droits, à l'exception des
produits portant les positions n° ex 2905, ex 3502 et ex 3823 du SH mentionnés au paragraphe 8.1.2ci-dessus et qui relèvent de la liste 1.
b) Pays bénéficiaires du SGP "ordinaires"
Tous les produits industriels visés par le SGP des chapitres 25 à 97 du SH qui sont originaires
d'un pays bénéficiaire du SGP "ordinaire" sont admis en franchise de droits, à l'exception des produits
portant les positions n° ex 2905 et ex 3823 du SH mentionnés au paragraphe 8.1.2 ci-dessus et quirelèvent de la liste 2 ou de la liste 5, à l'exception des produits énumérés à la liste 7 (listes des
exceptions).
9. Autres dispositions
9.1 Contrôle
Un régime tarifaire préférentiel ne peut être  accordé au titre du SGP qu'à un produit visé par
ledit système qui satisfait aux règles d'origine du SGP norvégien.  En cas de doute ou dans le cadre
d'un contrôle impromptu, les autorités douanières norvégiennes peuvent demander qu'une preuve del'origine délivrée dans un pays bénéficiaire du SGP soit contrôlée.
Les autorités compétentes d'un pays bénéficiaire du SGP doivent aider les autorités
norvégiennes à contrôler l'authenticité des certificats d'origine formule A ou des déclarations surfacture délivrés ou établis dans leur pays et à contrôler l'exactitude des renseignements qui figurent
sur ces documents.  En cas de doute, et tout particulièrement si aucune réponse à leur demande de
contrôle ne leur est fournie dans le délai prescrit, les autorités douanières norvégiennes peuventsuspendre ou refuser un régime tarifaire préférentiel.
Les dispositions relatives à l'assistance mutuelle et au contrôle de la preuve de l'origine
figurent aux sections 30 et 31 du Règlement sur les règles d'origine.WT/COMTD/N/6/Add.2
Page 15
9.2 Surveillance
Conformément au décret du Parlement et à la décision du Ministère des finances, un
arrangement en matière de surveillance et d'octroi de licence pour quelques produits agricoles a été
mis en œuvre le 30 juin 1995.  Les produits concernés sont accompagnés d'un astérisque (*) dans leslistes des produits agricoles (listes 1 à 6) de la partie III du présent document.
Pour bénéficier d'un régime tarifaire préférentiel, les produits visés par le système de
surveillance doivent être accompagnés d'une licence valable au moment de leur importation en
Norvège.  Les demandes visant à obtenir de telles licences doivent être envoyées à la Direction des
douanes et de l'accise avant l'importation des produits en question.  Ces licences sont normalement
délivrées automatiquement au demandeur.WT/COMTD/N/6/Add.2
Page 16
PARTIE II
RÈGLES D'ORIGINE ET PREUVE DE L'ORIGINE
Règlement relatif à l'origine des marchandises, etc., dans le cadre du Système généralisé de
préférences (SGP) aux fins de l'importation de marchandises en
provenance des pays en développement
Promulgué le 20 février 1998 par le Ministère norvégien des finances conformément à
l'alinéa 4 du troisième paragraphe de l'article 2 des dispositions liminaires du Tarif douanier;  voir
décision du Storting (Parlement norvégien) du 15 juin 1971 et Décret royal n° 3 du 3 septembre 1971,
concernant le Système généralisé de préférences aux fins de l'importation de marchandises enprovenance des pays en développement.
CHAPITRE PREMIER - DISPOSITIONS GÉNÉRALES
Section 1 - Définitions
Aux fins du présent règlement, on entend par:
1. fabrication, toute forme d'ouvraison ou de transformation, y compris l'assemblage ou
des opérations spécifiques;
2. matière , tout ingrédient, toute matière première, tout composant ou toute partie, etc.,
utilisée dans la fabrication du produit;
3. produit, le produit en cours de fabrication, même s'il est destiné à être utilisé
ultérieurement dans une autre opération de fabrication;
4. marchandises, à la fois les matières et les produits;
5. valeur en douane, la valeur déterminée sur la base des règlements publiés par le
Ministère norvégien des finances et des douanes conformément à l'Accord sur la mise
en œuvre de l'article VII de l'Accord général sur les tarifs douaniers et le commerce
(Accord de l'OMC sur l'évaluation en douane);
6. prix départ usine, le prix payé au fabricant dans l'entreprise duquel a lieu la dernière
ouvraison ou transformation, pour autant que ce prix comprenne la valeur de toutes
les matières utilisées, diminuée de toutes les taxes intérieures qui sont ou pourraient
être remboursées lorsque le produit obtenu est exporté;
7. valeur des matières, la valeur en douane, au moment de l'importation, des matières
originaires ou non originaires utilisées ou, si celle-ci n'est pas connue et ne peut être
déterminée, le premier prix déterminable payé pour les matières dans le pays de
fabrication;
8. chapitres et positions, les chapitres et les positions (à quatre chiffres) utilisés dans la
nomenclature du Système harmonisé de désignation et de codification des
marchandises (le Système harmonisé);
9. classification, la classification d'un produit ou d'une matière sous une rubrique
donnée;WT/COMTD/N/6/Add.2
Page 17
10. expédition , des produits qui sont envoyés simultanément par un exportateur à un
destinataire ou qui font l'objet d'un document de transport unique portant sur leur
transport de l'exportateur au destinataire ou, à défaut d'un tel document, d'une facture
unique;
11. exportateur agréé , un exportateur norvégien habilité par les autorités douanières
norvégiennes à délivrer des déclarations sur facture;
12. pays bénéficiaire  du SGP , les pays ou territoires en développement bénéficiaires
figurant à un moment donné sur la liste publiée par les autorités douanières
norvégiennes des pays dont les produits peuvent bénéficier de préférences tarifaires;
13. formule A , une preuve de l'origine revêtant la forme d'un certificat d'origine
formule A, dont la présentation et le contenu auront été précisés à un moment donné;
14. déclaration  sur facture , une preuve de l'origine revêtant la forme d'une déclaration ou
d'une facture dont le contenu au ra été précisé à un moment donné;
15. EUR.1, une preuve de l'origine revêtant la forme d'un certificat de circulation EUR.1
dont la présentation et le contenu auront été précisés à un moment donné.
CHAPITRE II - PRODUITS ORIGINAIRES
Section 2 - Critères d'origine
Un produit est réputé originaire d'un pays bénéficiaire du SGP s'il a été:
1. entièrement obtenu dans ledit pays conformément à la section 3;  ou
2. obtenu dans ledit pays et comportant dans sa fabrication des produits autres que ceux
visés à l'alinéa 1, pour autant que les produits en question aient été suffisamment
ouvrés ou transformés conformément à la section 4.
Les produits originaires de Norvège exportés vers un pays bénéficiaire du SGP et qui y font
l'objet d'une ouvraison ou d'une transformation allant au-delà des opérations visées à la section 5 sont
réputés originaires dudit pays.
Le Ministère norvégien des finances et des douanes peut appliquer un arrangement aux termes
duquel les produits originaires de la Communauté européenne ou de la Suisse qui sont exportés vers
un pays bénéficiaire du SGP et y font l'objet d'une ouvraison ou d'une transformation allant au-delàdes opérations visées à la section 5 sont réputés originaires dudit pays.   Si de sérieuses distorsions des
échanges ou d'autres effets indésirables devaient en résulter, le Ministère norvégien des finances et
des douanes pourra décider de suspendre sur le champ le régime tarifaire préférentiel prévu par la
présente disposition.
Les dispositions du premier paragraphe s'appliquent mutatis mutandis  lorsqu'il s'agit de
déterminer si un produit est originaire de la Norvège, de la Communauté européenne ou de la Suisse.
Section 3 - Produits entièrement obtenus dans un pays bénéficiaire du SGP
Aux fins de l'application de l'alinéa 1 du premier paragraphe de la section 2, les produits
ci-après sont réputés être entièrement obtenus dans un pays bénéficiaire du SGP:WT/COMTD/N/6/Add.2
Page 18
1. produits minéraux extraits de son sol ou de ses fonds marins;
2. produits végétaux récoltés dans le pays;
3. animaux vivants nés et élevés dans le pays;
4. produits provenant d'animaux vivants élevés dans le pays;
5. produits provenant de la chasse ou de la pêche dans le pays;
6. produits de la pêche en mer et autres produits tirés de la mer par ses bateaux à
l'extérieur de ses eaux territoriales;
7. produits fabriqués à bord de ses navires-usines à partir des produits visés à l'alinéa 6
exclusivement;
8. articles usagés collectés dans le pays à seule fin de récupérer les matières premières;
9. déchets et ferraille résultant des opérations de fabrication effectuées dans le pays;
10. produits extraits du fond de la mer ou du sous-sol à l'extérieur des eaux territoriales
du pays pour autant que celui-ci jouisse en la matière de droits exclusifsd'exploitation;
11. marchandises fabriquées dans le pays uniquement à partir des produits mentionnés
aux alinéas 1 à 10.
Les expressions " ses bateaux" et "ses navires-usines" figurant aux alinéas 6 et 7 du premier
paragraphe de la présente section désignent uniquement les bateaux et navires-usines:
1. qui sont immatriculés ou enregistrés dans le pays bénéficiaire du SGP dont il s'agit;
2. qui arborent le pavillon dudit pays;
3. qui appartiennent pour au moins 50 pour cent à des nationaux dudit pays ou à une
société ayant son siège dans ledit pays et dont le directeur général, le président du
conseil d'administration ou du conseil de surveillance et la majorité des membresdesdits conseils sont des nationaux dudit pays et, en outre, dans le cas de sociétés de
personnes ou de sociétés à responsabilité limitée, dont au moins la moitié du capital
appartient audit pays ou à des organismes publics ou des nationaux dudit pays;
4. dont le capitaine et les officiers sont des nationaux dudit pays;  et
5. dont au moins 75 pour cent des membres de l'équipage sont des nationaux dudit pays.Les navires hauturiers, y compris les navires-usines sur lesquels les poissons pêchés sont
préparés ou transformés sont réputés faire partie du territoire du pays bénéficiaire du SGP, pour autant
qu'ils satisfassent aux conditions énoncées au deuxième paragraphe.WT/COMTD/N/6/Add.2
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Section 4 - Liste des opérations donnant des produits suffisamment ouvrés ou transformés
Cette liste énumère les ouvraisons ou les transformations que doivent subir des matières non
originaires pour donner un caractère originaire au produit ainsi obtenu.  La liste en vigueur sera
publiée par les autorités douanières norvégiennes.
Aux fins de l'alinéa 2 du premier paragraphe de la section 2, les matières non originaires sont
réputées avoir été suffisamment ouvrées ou transformées dans un pays bénéficiaire du SGP lorsque leproduit obtenu est classé sous une rubrique différente de celles sous lesquelles figurent toutes les
matières non originaires entrant dans sa fabrication.  Toutefois, cette disposition ne joue pas en cas de
stipulation contraire du paragraphe 3 ci-dessous ou de la section 5.  Les notes liminaires de la liste des
ouvraisons et des transformations s'appliquent à tous les produits obtenus à partir de produits non
originaires, que ces derniers soient ou non soumis aux dispositions spécifiques énoncées dans ladite
liste ou à celles du présent paragraphe.
Les produits visés aux colonnes 1 et 2 de la liste des ouvraisons et des transformations sont
réputés avoir été suffisamment ouvrés ou transformés dans un pays bénéficiaire du SGP lorsque les
conditions énoncées dans la colonne 3 sont remplies.  Des matières non originaires pourront
néanmoins être utilisées pour autant que leur valeur globale ne dépasse pas 5 pour cent du prix départ
usine du produit.  Toutefois, cette disposition ne joue pas en cas de stipulation contraire de la
section 5.  Aucun des pourcentages indiqués dans la liste concernant la valeur maximale des matièresnon originaires qui peuvent être utilisées ne pourra toutefois être dépassé par le biais de la présente
disposition.
La disposition énoncée dans les deuxième et troisième phrases du troisième paragraphe ne
s'applique pas aux produits classés dans les chapitres 50 à 63 du Système harmonisé.
Section 5 - Ouvraison ou transformation insuffisante
Aux fins d'application de la section 2, les opérations ci-après sont réputées ne pas constituer
une ouvraison ou une transformation suffisante pour donner à un produit un caractère originaire,
même si les conditions énoncées à la section 4 sont remplies:
1. opérations destinées à assurer la conservation des produits en bon état pendant le
transport et l'entreposage (aération, étalement, séchage, placement dans le sel, ledioxyde de soufre ou d'autres solutions aqueuses, enlèvement des parties
endommagées et opérations analogues);
2. opérations simples de dépoussiérage, de criblage ou de filtrage, de triage, de
classement, d'assortiment (notamment pour constituer une gamme ou une série
d'articles), de lavage, de peinture, de découpage, etc.;
3. modification des emballages, rupture et confection d'emballages, simple mise en
bouteilles, fioles, sacs, caisses, boîtes, conditionnement sur support en carton, etc., et
toute autre opération d'emballage simple;
4. apposition de marques, d'étiquettes ou d'autres signes distinctifs analogues sur des
produits ou leur emballage;
5. simple mélange de produits, de nature identique ou différente, dont un ou plusieurs
éléments ne répondent pas aux conditions énoncées dans le présent règlement pourêtre réputés produits originaires;WT/COMTD/N/6/Add.2
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6. simple assemblage d'éléments en vue d'obtenir un produit complet;
7. combinaison de deux ou plusieurs des opérations décrites aux alinéas 1 à 6;
8. abattage d'animaux.
Section 6 - Cumul régional de l'origine
Le Ministère norvégien des finances et des douanes peut consentir à ce que des pays
appartenant au même groupe régional soient exceptés des règles de la section 2 conformément auxdispositions ci-après.
Lorsque des produits originaires d'un pays qui est membre d'un groupe régional sont ouvrés
ou transformés dans un autre pays de ce groupe, ils sont réputés originaires du pays où la dernière
ouvraison ou transformation a eu lieu, pour autant que la valeur ajoutée dans ledit pays soit supérieure
à la valeur en douane la plus élevée des produits utilisés originaires de l'un quelconque des autres pays
de ce groupe régional, et que l'ouvraison et la transformation effectuées dans ledit pays aillent au-delà
des opérations mentionnées à la section 5.  On entend par valeur ajoutée le prix départ usine diminuéde la valeur en douane de chacun des produits utilisés qui sont originaires d'un autre pays du groupe
régional.
Si les conditions énoncées au deuxième paragraphe ne sont pas remplies, le produit est réputé
originaire du pays du groupe régional où sa valeur en douane est la plus élevée.
Les produits originaires d'un pays d'un groupe régional qui sont exportés en Norvège par un
autre pays du même groupe sans avoir été ouvrés ou transformés au-delà des opérations mentionnées
à la section 5 conservent leur origine.  Sans préjudice de la section 14, des produits originaires d'un
pays appartenant à un groupe régional peuvent transiter par un autre pays de ce groupe, qu'ils y
fassent ou non l'objet d'une ouvraison ou d'une transformation supplémentaire.
Les dispositions de la présente section ne sont applicables que si:1. les règles régissant le commerce dans le cadre du cumul régional, comme celui  entre
les pays du groupe régional, sont identiques à celles qui sont énoncées dans le présent
règlement;  et si
2. chaque pays du groupe régional s'est engagé à respecter ou à faire respecter les
dispositions du présent règlement et à apporter à la Norvège et aux autres pays dugroupe régional la coopération administrative nécessaire pour assurer correctement la
délivrance et le contrôle des certificats d'origine formule A ainsi que le contrôle des
déclarations sur facture.
Les dispositions du chapitre V concernant les questions administratives et le contrôle de la
preuve de l'origine s'appliquent mutatis mutandis .
Le secrétariat du groupe régional concerné doit notifier le Ministère norvégien des affaires
étrangères quand tous les pays d'un groupe régional se sont engagés à respecter les obligations
énoncées au cinquième paragraphe.  Un agrément de cumul régional doit être communiqué par les
autorités douanières norvégiennes, avec indication de la date d'entrée en vigueur.WT/COMTD/N/6/Add.2
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Section 7 - Unités à prendre en considération
On entend par unités à prendre en considération les éléments constitutifs d'un produit sur
lesquels se fonde l'évaluation qui est faite pour lui donner le caractère de produit originaire.
L'unité à prendre en considération est le produit réputé élément de base quand il s'agit de le
classer selon la nomenclature du Système harmoni sé.  Lorsqu'un produit composé d'un groupe ou d'un
assemblage de produits est classé sous une rubrique unique, l'ensemble constitue l'unité à prendre enconsidération.  Lorsqu'une expédition se compose d'un certain nombre de produits identiques classés
sous la même rubrique, chaque produit doit être évalué séparément.  Lorsque l'emballage est classé
avec le produit qu'il contient aux termes des Règles générales pour l'interprétation du Système
harmonisé, il doit l'être également aux fins de la détermination de l'origine.
Section 8 - Accessoires, pièces de rechange et outillages
Les accessoires, pièces de rechange et outillages accompagnant un équipement, une machine,
un appareil ou un véhicule dont ils font normalement partie intégrante et qui sont inclus dans le prixde celui-ci ou ne sont pas facturés séparément sont réputés ne faire qu'un avec l'équipement, la
machine, l'appareil ou le véhicule en question.
Section 9 - Assortiments
Les assortiments, tels que définis dans les Règles générales pour l'interprétation du Système
harmonisé, sont réputés originaires d'un pays bénéficiaire du SGP lorsque tous les élémentsconstitutifs de l'assortiment sont des produits originaires.  Lorsqu'un assortiment comprend des
produits originaires et des produits non originaires, le tout est réputé originaire du pays bénéficiaire du
SGP dont il s'agit, pourvu que la valeur des éléments non originaires ne dépasse pas 15 pour cent du
prix départ usine de l'assortiment.
Section 10 - Éléments neutres
Pour déterminer si un produit est ou non originaire d'un pays bénéficiaire du SGP, il ne faut
pas tenir compte de l'énergie et du combustible, des installations et du matériel, des machines et de
l'outillage qui ont pu servir à fabriquer le produit, ni des articles qui n'entrent pas et ne sont pas
destinés à entrer dans la composition finale du produit.
Section 11 - Dérogations
Le Ministère norvégien des finances et des douanes peut accorder des dérogations aux règles
d'origine du présent règlement en faveur des pays bénéficiaires du SGP les moins avancés lorsque le
développement d'industries existantes ou la création de nouvelles industries le justifie.  Les autorités
douanières norvégiennes donnent notification des pays bénéficiaires du SGP réputés les moins
avancés.  Normalement, des dérogations ne sont pas accordées pour plus de deux ans à la fois.
Dans l'examen des demandes, il est tenu compte en particulier de la capacité des entreprises
existantes à poursuivre leurs exportations vers la Norvège et de la question de savoir s'il existe un
risque de fermeture d'entreprises existantes dans le pays bénéficiaire du SGP intéressé, si une
dérogation entraînerait des investissements considérables dans l'industrie de ce pays et si cela
permettrait par la suite de satisfaire progressivement aux règles d'origine, ainsi que des répercussions
économiques et sociales d'une dérogation, notamment l'emploi dans le pays bénéficiaire du SGP et en
Norvège.  D'autres conditions particulières peuvent être énoncées.WT/COMTD/N/6/Add.2
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Outre la désignation du produit fini, les demandes de dérogation doivent comporter des
renseignements sur les points suivants:
1. la nature et la quantité des matières originaires d'un pays tiers;
2. les processus de fabrication;
3. la valeur ajoutée;
4. l'effectif de l'entreprise concernée;5. le volume prévu des exportations vers la Norvège;
6. les autres sources éventuelles d'approvisionnement en matières premières;
7. la durée et les raisons de la dérogation sollicitée;  et
8. d'autres observations importantes.
Les dispositions de la présente section s'appliquent mutatis mutandis  aux demandes de
prolongation.
Lorsqu'il est fait usage d'une dérogation, il convient d'inscrire dans la case 4 du certificat
d'origine formule A ou sur la déclaration sur facture l'une des mentions suivantes:
"DEROGATION - Decision ... (year/number) and date" (version anglaise), ou
"DÉROGATION - Décision ...  (année/numéro) et date" (version française).
CHAPITRE III - CONDITIONS TERRITORIALES, TRANSPORT, ETC.
Section 12 - Le principe de territorialité
Les conditions énoncées à la section 2 quant à l'acquisition du caractère originaire doivent
être remplies sans interruption dans un pays bénéficiaire du SGP ou en Norvège.  Sauf disposition
contraire des sections 6 et 13, le caractère originaire n'est plus reconnu lorsque les produits ayant fait
l'objet d'une ouvraison ou d'une transformation dans un pays bénéficiaire du SGP ou en Norvège ont
quitté le territoire du pays concerné, que des opérations aient ou non été effectuées hors de ceterritoire.
Section 13 - Réimportation de marchandises
Les marchandises originaires qui sont exportées d'un pays bénéficiaire du SGP ou de Norvège
vers un autre pays puis réimportées sont réputées non originaires.  Cette règle s'applique sauf
disposition contraire de la section 6 ou s'il peut être prouvé aux autorités compétentes du paysbénéficiaire du SGP, ou aux autorités douanières norvégiennes, que les marchandises renvoyées sont
les mêmes que celles qui avaient été exportées, et qu'elles n'ont subi aucune opération allant au-delà
des mesures nécessaires pour les conserver en bon état pendant leur séjour dans le pays en question ou
au cours de l'exportation.
Section 14 - Transport direct
Les marchandises originaires d'un pays bénéficiaire du SGP conformément aux dispositions
du premier paragraphe de la section 2 doivent être envoyées directement dudit pays jusqu'en Norvège.WT/COMTD/N/6/Add.2
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Les marchandises originaires de la Norvège, de la Communauté européenne ou de la Suisse
conformément aux dispositions des deuxième et troisième paragraphes de la section 2 doivent être
envoyées directement vers le pays bénéficiaire du SGP concerné.
Les marchandises sont réputées avoir été transportées directement dans les cas suivants:
1. elles ont été transportées sans passer par le territoire d'un quelconque autre pays;
2. elles constituent une seule et même expédition transitant par le territoire de pays
autres que le pays bénéficiaire du SGP et comportant, éventuellement, un
transbordement ou un entreposage temporaire dans ces pays, pour autant qu'elles
soient demeurées sous la surveillance des autorités douanières du pays de transit ou
d'entreposage et qu'elles n'aient pas fait l'objet d'opérations autres que le
déchargement, le rechargement ou toute opération destinée à les conserver en bon
état;
3. elles ont été transportées par canalisation sans interruption à travers le territoire
d'autres pays;
4. elles sont originaires d'un groupe régional et ont transité par le territoire d'autres pays
du même groupe dans les cas où s'applique la section 6, qu'elles aient ou non fait
l'objet d'une ouvraison ou d'une transformation supplémentaire dans les pays en
question;  ou
5. elles ont transité par le territoire de la Communauté européenne ou de la Suisse, avec
ou sans entreposage temporaire dans lesdits territoires, et ont été réexportées par la
suite en totalité ou en partie vers la Norvège ou le pays bénéficiaire du SGP, pour
autant qu'elles soient demeurées sous la surveillance des autorités douanières du pays
de transit ou d'entreposage et qu'elles n'aient pas fait l'objet d'opérations autres que ledéchargement, le rechargement ou toute opération destinée à les conserver en bon
état.
Comme preuve que les conditions énoncées à l'alinéa 2 du deuxième paragraphe ont été
remplies, les pièces ci-après doivent être fournies aux autorités douanières norvégiennes:
1. un document de transport unique délivré dans le pays bénéficiaire du SGP, portant sur
le transport à partir du pays exportateur en passant par le pays de transit;  ou
2. un certificat délivré par les autorités douanières du pays de transit
a) comportant la désignation exacte des marchandises,
b) mentionnant les dates de déchargement et de rechargement des marchandises
et indiquant le cas échéant le moyen de transport utilisé, et
c) attestant les conditions dans lesquelles les marchandises sont demeurées dans
le pays de transit, ou
3. à défaut de la documentation susmentionnée, toute pièce justificative.
S'agissant du transport de marchandises originaires de la Norvège, de la Communauté
européenne ou de la Suisse, conformément aux deuxième et troisième paragraphes de la section 2, les
dispositions du deuxième paragraphe s'appliquent mutatis mutandis.  Comme preuve que lesWT/COMTD/N/6/Add.2
Page 24
conditions énoncées à l'alinéa 5 du deuxième paragraphe ont été remplies, un certificat de
remplacement délivré conformément aux dispositions de la section 21 est présenté aux autorités
douanières norvégiennes.
Section 15 - Expositions
Les produits expédiés d'un pays bénéficiaire du SGP pour être exposés dans un autre pays et
qui, une fois l'exposition terminée, sont importés en Norvège sont alors réputés originaires du paysbénéficiaire du SGP en question, pour autant qu'ils remplissent les conditions énoncées dans le
présent règlement afin d'être reconnus comme produits originaires et que la preuve soit fournie aux
autorités douanières norvégiennes:
1. qu'un exportateur a expédié ces produits directement du territoire du pays bénéficiaire
du SGP qui les exporte au pays où l'exposition a lieu, et les a exposés dans ce dernier;
2. que les produits ont été vendus ou cédés par cet exportateur à un destinataire en
Norvège;
3. que les produits ont été expédiés directement en Norvège pendant l'exposition ou
immédiatement après dans l'état où ils avaient été envoyés pour l'exposition;  et
4. que, depuis qu'ils ont été expédiés pour l'exposition, les produits n'ont été utilisés qu'à
des fins de présentation à cette exposition.
Un certificat d'origine formule A indiquant le nom et l'adresse de l'exposition est présenté aux
autorités douanières norvégiennes de la manière habituelle.  Au besoin, des pièces justificatives
supplémentaires sur la nature des produits et les conditions dans lesquelles ils ont été exposés
pourront être réclamées.
La présente section s'applique à toute exposit ion ou foire commerciale, industrielle, agricole
ou artisanale, ainsi qu'à toute présentation publique analogue au cours de laquelle les produitsdemeurent sous contrôle douanier.  Elle ne s'applique pas aux expositions organisées à des fins
privées dans des magasins ou des locaux commerciaux en vue de la vente de produits étrangers.
CHAPITRE IV - PREUVE DE L'ORIGINE
Section 16 - Conditions générales
Pour attester qu'un produit est originaire d'un pays bénéficiaire du SGP conformément à la
section 2, l'un des deux documents ci-après est présenté au moment de l'importation en Norvège:
1. un certificat d'origine formule A délivré par l'exportateur dans un pays bénéficiaire du
SGP conformément aux dispositions de la section 17, voir sections 18, 19, 20 et 21;
ou
2. une déclaration sur facture établie par l'exportateur dans un pays bénéficiaire du SGP
conformément aux dispositions de la section 22, pour autant que la valeur des
produits originaires de l'expédition ne dépasse pas 25 000 couronnes norvégiennes.
Si des produits sont exportés de la Norvège,  de la Communauté européenne ou de la Suisse
pour être ouvrés ou transformés dans un pays béné ficiaire du SGP conformément au deuxième ou
troisième paragraphe de la section 2, des pièces attestant leur origine doivent être présentées comme il
est indiqué à la section 23.WT/COMTD/N/6/Add.2
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Section 17 - Délivrance du certificat d'origine formule A
Pour être valable, un certificat d'origine formule A doit être visé par les autorités compétentes
du pays bénéficiaire du SGP.  Il ne peut l'être que sur demande de l'exportateur.
L'exportateur joint à sa demande un document justificatif prouvant que les produits destinés à
l'exportation remplissent les conditions requises pour la délivrance d'un certificat d'origine formule A.
Celui-ci est établi en anglais ou en français et doit être rempli à l'aide d'une machine à écrire ou pard'autres moyens techniques.  Tous les renseignements manuscrits doivent être inscrits à l'encre et en
caractères d'imprimerie.  Les renseignements de la case 2 du certificat d'origine formule A
(destinataire) sont facultatifs.  La case 7 (description des marchandises) doit être remplie de manière à
exclure toute possibilité d'ajout frauduleux ultérieur.  Aucune ligne de la case ne doit être laissée en
blanc.  Si la case n'est pas entièrement remplie, on tirera une ligne horizontale juste au-dessous de la
dernière ligne de la description et on barrera d'une ligne transversale l'espace laissé en blanc.  La
case 12 doit être correctement remplie, la Norvège devant être indiquée comme le pays importateur.La date de délivrance d'un certificat d'origine formule A doit figurer dans la case 11.  Cette case est
destinée à recevoir la signature manuscrite de l'autorité compétente du pays bénéficiaire du SGP qui
délivre le certificat.
Les autorités compétentes dudit pays veillent à ce que le certificat et la demande soient
correctement remplis.  Elles vérifient en outre l'origine du produit et l'exactitude des renseignementsfournis dans le certificat.  Sauf stipulation contraire de la section 6, le certificat n'est visé que si les
produits destinés à être exportés peuvent être réputés originaires de ce pays conformément aux
dispositions du présent règlement.
Un certificat d'origine formule A est remis à l'exportateur dès que l'exportation est effective
ou assurée.
Pour vérifier que les conditions énoncées au deuxième paragraphe sont remplies, les autorités
compétentes du pays bénéficiaire du SGP peuvent exiger des pièces justificatives ou effectuer tous les
contrôles qu'elles jugent nécessaires.
Aux fins de contrôle a posteriori  d'un certificat d'origine formule A, lesdites autorités
conservent pendant au moins trois ans une copie du certificat ainsi que de toutes les piècesjustificatives et de tous les documents d'exportation connexes.
Section 18 - Cumul de l'origine concernant des produits originaires de la Norvège, de la
Communauté européenne ou de la Suisse
Lorsque les autorités compétentes du pays bénéficiaire du SGP doivent délivrer un certificat
d'origine formule A concernant des produits ayant acquis un caractère originaire conformément auxdeuxième et troisième paragraphes de la section 2, elles se fondent sur les certificats de circulation
EUR.1 ou les déclarations sur facture délivrés ou établis en Norvège, dans la Communauté
européenne ou en Suisse.
La case 4 des certificats d'origine formule A délivrés conformément au premier paragraphe
doit contenir l'une des mentions suivantes : "NORWAY CUMULATION", "EC CUMULATION" ou
"SWITZERLAND CUMULATION" (versions anglaises), ou "CUMUL NORVÈGE", "CUMUL CE"
ou "CUMUL SUISSE" (versions françaises).
Le deuxième paragraphe s'applique mutatis mutandis  à toute déclaration sur facture établie
conformément aux dispositions de la section 22.WT/COMTD/N/6/Add.2
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Section 19 – Certificat d'origine formule A délivré a posteriori
Les autorités compétentes du pays bénéficiaire du SGP peuvent, à titre exceptionnel, délivrer
un certificat d'origine formule A après l'exportation des marchandises visées, pour autant qu'un tel
certificat n'ait pas été délivré au moment de l'exportation en raison d'erreurs, d'omissions fortuites ou
de circonstances particulières, ou qu'on leur apporte la preuve qu'un certificat d'origine formule A
avait bien été délivré mais avait été refusé à l'importation pour des raisons techniques.
Aux fins du premier paragraphe, l'exportateur doit indiquer dans la demande le lieu et la date
d'exportation des produits auxquels se rapporte le certificat et préciser les raisons de sa requête.
Les autorités compétentes du pays bénéficiaire du SGP ne peuvent délivrer un certificat
a posteriori  qu'après avoir vérifié que les indications fournies dans la demande de l'exportateur
concordent avec celles des documents d'exportation correspondants.
La case 4 des certificats d'origine formule A délivrés a posteriori  doit comporter l'une des
mentions suivantes: "ISSUED RETROSPECTIVELY" (version anglaise), ou DÉLIVRÉ A
POSTERIORI " (version française).
Section 20 - Délivrance d'un duplicata du certificat d'origine formule A
En cas de vol, perte ou destruction d'un certificat d'origine formule A, les autorités qui ont
délivré le certificat peuvent, à la demande de l'exportateur, délivrer un duplicata en se fondant sur les
documents d'exportation en leur possession.  Le duplicata doit porter la date de délivrance ducertificat original et il est valable à compter de cette date.
La case 4 du duplicata de la formule A doit porter la mention "DUPLICATE" (version
anglaise) ou "DUPLICATA" (version française).
Section 21 - Délivrance d'un certificat de remplacement
Les autorités douanières norvégiennes peuvent à tout moment remplacer un certificat
d'origine formule A par un ou plusieurs autres certificats d'origine formule A, pour autant que cela
soit fait au bureau de douane où les produits se trouvent sous contrôle douanier.  Un certificat de
remplacement ne peut être délivré qu'à la demande de l'importateur.
Sur demande du réexportateur, les autorités douanières norvégiennes peuvent délivrer ledit
certificat de remplacement si les marchandises sont destinées à être réexportées de Norvège vers laCommunauté européenne ou la Suisse, soit en bloc soit sous forme d'expéditions fractionnées.
L'origine des produits doit être attestée par un certificat d'origine formule A délivré par les autorités
compétentes d'un pays bénéficiaire du SGP pour les exportations vers la Norvège.  La Norvège et le
pays destinataire des marchandises réexportées doivent avoir les mêmes règles d'origine pour les
produits en question et ces derniers, durant leur séjour en Norvège, doivent avoir été continuellementsous le contrôle des autorités douanières.
Le deuxième paragraphe ne s'applique pas si les produits ont été exportés vers la Norvège au
titre de la clause de dérogation énoncée dans la section 11.
De même, dans des conditions identiques à celles évoquées au deuxième paragraphe, les
autorités douanières de la Communauté européenne ou de la Suisse peuvent délivrer ledit certificat de
remplacement lorsque des produits originaires d'un pays bénéficiaire du SGP sont réexportés vers la
Norvège.WT/COMTD/N/6/Add.2
Page 27
Un certificat de remplacement est considéré comme le certificat d'origine définitif des
produits auxquels il se rapporte.
Pour délivrer ledit certificat de remplacement, les autorités douanières norvégiennes se
fondent sur les indications portées sur le certificat original.  Le certificat de remplacement doit être
visé par les autorités douanières norvégiennes.
Le bureau de douane sollicité inscrit sur le certificat original les numéros, le nombre, le type
et le poids des produits expédiés ainsi que les numéros de série et la date de délivrance des certificats
de remplacement.  Les autorités douanières norvégiennes conservent le certificat original pendant au
moins trois ans aux fins de contrôle a posteriori .
Une photocopie du certificat original peut être jointe au certificat de remplacement.  La case
supérieure droite du certificat de remplacement doit indiquer le nom du pays où ce certificat est
délivré.  La case 4 doit contenir la mention "REPLACEMENT CERTIFICATE" (version anglaise) ou
"CERTIFICAT DE REMPLACEMENT" (version française), ainsi que le numéro de série et la datede délivrance du certificat original.  La case 1 doit indiquer le nom du réexportateur.  La case 10 doit
identifier la facture du réexportateur.  Le nom du destinataire final peut être indiqué dans la case 2.
Tous les détails fournis dans les cases 3 à 9 du certificat original au sujet des produits réexportés
doivent être repris dans le certificat de remplacement.  Les cases 7 et 9 doivent indiquer le nombre, la
nature et le poids brut ou toute autre mesure des produits visés.  Les autorités douanières qui délivrentun certificat de remplacement visent ce certificat dans la case 11.  Leur responsabilité se borne à
délivrer le certificat.  Les indications concernant le pays d'origine et le pays de destination sont
reportées du certificat original à la case 12 du certificat de remplacement.  Cette case est signée par la
personne habilitée à le faire qui a établi le certificat de remplacement.  Une personne qui signe ainsi
de bonne foi cette case n'est pas responsable de l'exactitude des indications portées sur le certificatoriginal.
Section 22 - Contenu et présentati on de la déclaration sur facture
Une déclaration sur facture pourra être établie:
1. par un exportateur agréé en Norvège;  ou
2. par tout exportateur dans un pays bénéficiaire du SGP ou en Norvège pour les
expéditions composées d'un ou de plusieurs colis contenant des produits originaires
d'une valeur totale ne dépassant pas 25 000 couronnes norvégiennes.
Une déclaration sur facture peut être établie uniquement si les produits concernés peuvent être
réputés originaires d'un pays bénéficiaire du SGP ou de la Norvège au sens du présent règlement.
L'exportateur établissant une déclaration sur facture doit pouvoir présenter à tout moment, à la
demande des autorités douanières norvégiennes ou d'une autre autorité compétente du pays
exportateur, tous les documents appropriés attestant le caractère originaire des produits concernés et
apportant la preuve que les autres conditions énoncées dans le présent règlement sont remplies.
L'exportateur établit une déclaration sur facture à l'aide d'une machine à écrire ou par d'autres
moyens techniques ou encore en imprimant la déclaration sur la facture, le bon de livraison ou tout
autre document commercial.  La déclaration est établie en anglais ou en français.  Si elle est remplie à
la main, elle doit l'être à l'encre et en caractères d'imprimerie.
Une déclaration sur facture doit porter la signature manuscrite originale de l'exportateur.  Un
exportateur agréé au sens de la section 24 n'est toutefois pas tenu de signer cette déclaration àWT/COMTD/N/6/Add.2
Page 28
condition de présenter aux autorités douanières norvégiennes un engagement écrit par lequel il
accepte la responsabilité entière de toute déclaration sur facture l'identifiant comme si elle avait été
signée de sa propre main.
Une déclaration sur facture est établie par l'exportateur des produits auxquels elle se rapporte.
Dans les cas dont il est question à l'alinéa 2 du premier paragraphe, une seule déclaration sur
facture est exigée pour chaque expédition.  Si les marchandises contenues dans l'expédition ont déjàfait l'objet d'un contrôle dans le pays d'exportation, l'exportateur peut faire référence à ce contrôle
dans la déclaration sur facture.  Les dispositions du présent paragraphe ne dispensent pas les
exportateurs de respecter toutes les autres formalités exigées aux termes des législations douanière ou
postale en vigueur.
Les dispositions du présent règlement qui concernent la délivrance, l'utilisation et le contrôle
a posteriori  des certificats d'origine formule A s'appliquent mutatis mutandis  aux déclarations sur
facture.
Section 23 - Preuve de l'origine d'un produit norvégien
La preuve attestant le caractère originaire d'un produit norvégien au sens du deuxième
paragraphe de la section 2, voir deuxième paragraphe de la section 16 et section 18, est accompagnée
d'un certificat de circulation EUR.1 ou d'une décl aration sur facture établie conformément aux
dispositions de la section 22.
Lorsqu'il utilise un certificat de circulation EUR.1, l'exportateur doit inscrire "GSP
BENEFICIARY COUNTRY" et "NORWAY" (version anglaise) ou "PAYS BÉNÉFICIAIRE DU
SGP" et "NORVÈGE" (version française) dans la case 2 du certificat.
Les dispositions du présent règlement qui concernent la délivrance, l'utilisation et le contrôle
a posteriori  des certificats d'origine formule A s'appliquent mutatis mutandis  aux certificats de
circulation EUR.1.
À la demande des autorités douanières norvégiennes, un exportateur qui délivre un certificat
de circulation EUR.1 conformément au premier paragraphe présente tous les documents permettant de
contrôler le caractère originaire des produits concernés et de démontrer que les autres conditions
énoncées dans le présent règlement sont remplies.
Section 24 - Exportateur agréé
Tout exportateur norvégien qui exporte fréquemment des produits norvégiens conformément
au deuxième paragraphe de la section 2 peut recevoir le statut d'exportateur agréé.  Quiconque
demande un tel statut doit, à la satisfaction des autorités douanières norvégiennes, offrir toutes les
garanties nécessaires au contrôle du caractère originaire des produits et démontrer qu'il remplit toutesles autres conditions énoncées dans le présent protocole concernant l'établissement des déclarations
sur facture.
Les autorités douanières norvégiennes peuvent subordonner l'octroi du statut d'exportateur
agréé à toutes les conditions qu'elles estiment appropriées.  Elles attribuent à l'exportateur agréé un
numéro d'autorisation douanière qu'il doit inscrire sur la déclaration sur facture.
Les autorités douanières norvégiennes peuvent révoquer l'autorisation à tout moment sans
préavis.  Ainsi, elles doivent le faire lorsque l'exportateur agréé n'offre plus les garanties exigées, qu'ilWT/COMTD/N/6/Add.2
Page 29
ne remplit plus les conditions énoncées aux premier et deuxième paragraphes ou qu'il abuse d'une
manière quelconque de l'autorisation.
Section 25 - Présentation de la preuve de l'origine
Pour importer des produits en Norvège, un certificat d'origine formule A ou une déclaration
sur facture est présenté aux autorités douanières norvégiennes dans les dix mois suivant la date de sa
délivrance ou de son établissement dans le pays exportateur conformément aux réglementations etprocédures nationales.
Une preuve de l'origine présentée aux autorités douanières norvégiennes après l'expiration du
délai prévu au premier paragraphe peut être acceptée aux fins de l'application du régime tarifaire
préférentiel lorsque le non-respect du délai est dû à des circonstances exceptionnelles.  En dehors de
ces cas de présentation tardive, une preuve de l'origine peut être acceptée lorsque les produits ont été
présentés aux autorités douanières avant l'expiration dudit délai.  Sur présentation d'une preuve de
l'origine telle que mentionnée dans le premier paragraphe, les produits visés par ladite preuve sontréputés originaires du pays bénéficiaire du SGP qui y est indiqué.
Une preuve de l'origine peut être acceptée aux fins de l'application d'un régime tarifaire
préférentiel, uniquement dans la mesure où les autorités compétentes du pays bénéficiaire du SGP ont
fourni aux autorités douanières norvégiennes les renseignements exigés aux termes de la section 29 et
ont déclaré être prêtes à aider ces dernières à contrôler a posteriori  l'authenticité de la preuve de
l'origine et l'exactitude des renseignements fournis quant à l'origine du produit;  voir section 30.
Si les conditions énoncées dans les premier et deuxième paragraphes sont remplies, les
produits importés en Norvège sont réputés originaires d'un pays bénéficiaire du SGP sur présentation
d'un certificat de remplacement délivré par les autorités douanières de la Communauté européenne ou
de la Suisse conformément au quatrième paragraphe de la section 21.
S'agissant d'un contrôle a posteriori  de certificats de remplacement, les procédures de
vérification énoncées à la section 31 sont appliquées comme il convient.  Le délai fixé au cinquième
paragraphe de la section 31 est alors prolongé à huit mois.
Les autorités douanières norvégiennes peuvent exiger qu'une preuve de l'origine présentée
soit traduite en norvégien et que la déclaration d'importation soit accompagnée d'une déclaration parlaquelle l'importateur atteste que les produits remplissent les conditions énoncées dans le présent
règlement.
Section 26 - Importation par expéditions échelonnées
Lorsque, à la demande de l'importateur et aux conditions fixées par les autorités douanières
norvégiennes, des produits démontés ou non montés au sens de la Règle générale n° 2 a) du Système
harmonisé relevant des sections XVI et XV II ou des positions n° 73.08 et 94.06 du Système
harmonisé sont importés par expéditions échelonnées, une seule preuve de l'origine est produite aux
autorités douanières lors de l'importation de la première expédition.
Section 27 - Exemption de la preuve formelle de l'origine
Les produits qui font l'objet de petits envois adressés d'un particulier à un autre ou qui sont
contenus dans les bagages personnels des voyageurs sont admis sans qu'il y ait lieu de produire un
certificat d'origine formule A ou une déclaration sur facture, pour autant qu'ils soient dépourvus detout caractère commercial et qu'ils soient déclarés comme répondant aux conditions du présent
règlement.  La valeur totale des produits ne doit toutefois pas dépasser 1 750 couronnes norvégiennesWT/COMTD/N/6/Add.2
Page 30
dans le cas des petits colis ou 5 000 couronnes norvégiennes dans le cas des marchandises contenues
dans les bagages personnels des voyageurs.
Section 28 - Discordances et erreurs
La constatation de légères discordances entre les mentions portées sur un certificat d'origine
formule A ou sur une déclaration sur facture et celles figurant sur d'autres documents présentés aux
autorités douanières norvégiennes ne rend pas immédiatement la preuve de l'origine nulle et nonavenue, s'il est dûment établi que le document correspond aux produits présentés.
Les erreurs manifestes décelées sur un certificat d'origine formule A ou sur une déclaration
sur facture n'entraînent pas le refus du document à moins que ces erreurs soient de nature à mettre en
doute l'exactitude des mentions portées sur le document.
CHAPITRE V - QUESTIONS ADMINISTRATIVES, ETC.
Section 29 - Notification des autorités compétentes
Les pays bénéficiaires du SGP qui appliquent le présent règlement doivent veiller au respect
des dispositions qui régissent l'origine des marchandises, la façon de remplir et de délivrer le certificat
d'origine formule A, l'utilisation des déclarations sur facture ainsi que la coopération administrative.
Les pays bénéficiaires du SGP communiquent aux autorités douanières norvégiennes les
noms et adresses des autorités gouvernementales qui sont autorisées à délivrer des certificats d'origine
formule A et leur transmettent les empreintes des cachets utilisés par ces dernières pour viser lescertificats d'origine.  Ils leur communiquent en outre les noms et adresses des autorités habilitées à
contrôler les certificats d'origine formule A et les déclarations sur facture délivrés ou établis dans les
pays bénéficiaires du SGP.  Des notifications doivent également être faites quand des changements
surviennent à cet égard.
À la demande d'un pays bénéficiaire du SGP, les autorités norvégiennes fournissent les
spécimens des empreintes des cachets utilisés pour viser les certificats de circulation EUR.1.
Section 30 - Assistance mutuelle
Les pays bénéficiaires du SGP doivent aider les autorités norvégiennes à contrôler
l'authenticité des certificats d'origine formule A et des déclarations sur facture délivrés ou établis dans
le pays concerné ainsi que l'exactitude des renseignements donnés sur ces documents.  De la mêmefaçon, les autorités douanières norvégiennes doivent aider lesdits pays à contrôler les certificats de
circulation EUR.1 et les déclarations sur facture délivrés ou établis conformément à la section 23.
Section 31 - Contrôle de la preuve de l'origine
Le contrôle des certificats d'origine formule A et des déclarations sur facture est effectué par
les autorités compétentes du pays exportateur.  Celles-ci sont habilitées à exiger toute preuve et àeffectuer tout contrôle des comptes de l'exportateur ou tout autre contrôle qu'elles estiment approprié.
Dans l'éventualité de tels contrôles a posteriori , l'exportateur est tenu de conserver des copies de la
preuve de l'origine et de tout document s'y rapportant pendant au moins trois ans.
Le contrôle des certificats d'origine formule A ou des déclarations sur facture est effectué par
sondage ou à la demande des autorités douanières norvégiennes chaque fois que celles-ci ont des
doutes fondés en ce qui concerne l'authenticité de ces documents, le caractère originaire des produits
concernés ou le respect des autres conditions énoncées dans le présent règlement.WT/COMTD/N/6/Add.2
Page 31
Les autorités douanières norvégiennes renvoient, avec leur demande de contrôle, le certificat
concerné et la facture, si elle a été présentée, ou encore la déclaration sur facture ou une copie de ces
documents en donnant, le cas échéant, les motifs de leur demande.  Elles fournissent tous les
renseignements et documents obtenus qui font penser que les mentions portées sur la preuve de
l'origine sont inexactes.
Le contrôle est effectué dans les meilleurs délais afin que les autorités douanières
norvégiennes puissent être informées des résultats au plus tard six mois après réception de leur
demande.  Les résultats doivent indiquer clairement si les documents sont authentiques, s'ils se
rapportent aux produits réellement exportés et si ces produits sont réputés originaires du pays
bénéficiaire du SGP concerné et remplissent les autres conditions prévues dans le présent règlement.
Quand un certificat d'origine formule A est délivré conformément à la section 18, la réponse est
accompagnée d'une copie des certificats de circulation EUR.1 et des déclarations sur facture s'y
rapportant.
En cas de doutes fondés et en l'absence de réponse à l'expiration du délai de six mois après la
date de la demande de contrôle ou si la réponse ne comporte pas de renseignements suffisants pour
déterminer l'authenticité du document en cause ou l'origine des produits, une seconde demande est
envoyée.  Si, après cette seconde demande, les résultats du contrôle ne sont pas portés à la
connaissance des autorités douanières norvégiennes dans un délai de quatre mois ou si ces résultats nepermettent pas de déterminer l'authenticité du document ou l'origine réelle des produits, un régime
tarifaire préférentiel est refusé, à moins de circonstances exceptionnelles.
Lorsque le contrôle ou tout autre renseignement disponible indique que les dispositions du
présent règlement sont transgressées, les autorités compétentes du pays bénéficiaire du SGP
exportateur, de leur propre initiative ou à la demande des autorités douanières norvégiennes, mènentles enquêtes appropriées ou prennent les mesures nécessaires pour que de telles enquêtes soient
effectuées avec l'urgence voulue en vue de déceler et de prévenir pareilles transgressions.
Si lesdites autorités décident de suspendre le régime tarifaire préférentiel dont bénéficient les
marchandises concernées en attendant les résultats du contrôle, elles doivent accorder la mainlevée
des marchandises à l'importateur sous réserve des mesures jugées nécessaires.
CHAPITRE VI - DISPOSITIONS FINALES
Section 32 - Conditions spéciales
Un régime tarifaire préférentiel accordé dans le cadre du présent règlement ne peut être
demandé que si les conditions énoncées dans le deuxième paragraphe de la section 29 et qui visent le
pays bénéficiaire du SGP concerné ont été remplies.  Les autorités douanières norvégiennes donnerontnotification de la date à compter de laquelle un tel régime peut être demandé.
Les dispositions du troisième paragraphe de la section 2, de l'alinéa 5 du deuxième
paragraphe de la section 14, du quatrième paragraphe de la section 21 et des quatrième et cinquième
paragraphes de la section 25 ne s'appliqueront que dans la mesure où la Communauté européenne et la
Suisse, dans le cadre des préférences tarifaires qu'elles accordent aux marchandises originaires des
pays bénéficiaires du SGP, appliquent des règles d'origine qui correspondent à celles utilisées par la
Norvège et qu'elles ont conclu un accord avec cette dernière concernant l'acceptation mutuelle del'élément du pays donneur, etc.WT/COMTD/N/6/Add.2
Page 32
Section 33 - Marchandises en transit
Les marchandises originaires d'un pays ou d'un territoire accepté comme pays bénéficiaire du
SGP peuvent bénéficier du Système généralisé de préférences à condition d'avoir été exportées dudit
pays ou territoire depuis la date d'entrée en vigueur dont il est question au premier paragraphe de la
section 32.
Section 34 - Entrée en vigueur
Le présent règlement entre en vigueur le 1er mars 1998.
Les dispositions du second paragraphe de la section 32 entreront en vigueur à la date
annoncée par les autorités douanières norvégiennes.
Section 35 - Abrogation d'autres dispositions, règles transitoires
Le présent règlement remplace le règlement du 3 septembre 1971 relatif à l'origine, etc. dans
le cadre du Système généralisé de préférences, lequel est abrogé.
Les dispositions antérieures sur l'acquisition du caractère originaire pour des produits en
provenance de pays bénéficiaires du SGP ainsi que sur la délivrance et l'utilisation de certificats
d'origine demeurent toutefois applicables pendant une période transitoire allant jusqu'au
1er septembre 1999.WT/COMTD/N/6/Add.2
Page 33
ANNEX
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON
NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT
MANUFACTURED CAN OBTAIN ORIGINATING STATUS
CF. FIRST PARAGRAPH OF SECTION 4 OF THE REGULATIONS
INTRODUCTORY NOTES
Foreword
These notes shall apply where appropriate to all products manufactured using non-originating
materials even if they are not subject to specific provisions in the following list but are subject instead
to the change of heading rule set out in sub-Section 2 of Section 4.
Note 1
1.1 The first two columns in the list describe the product obtained.  The first column gives the
heading number or chapter number used in the Harmonized System, and the second column gives the
description of goods used in that System for that he ading or chapter.  For ea ch entry in the first two
columns a rule is specified in column 3.  Where,  in some cases, the entry in the first column is
preceded by an “ex”, this signifies that the rule in  column 3 only applies to the part of that heading or
chapter as described in column 2.
1.2 Where several heading numbers are grouped together in column 1 or a chapter number is
given and the description of products in column 2 is therefore given in general terms, the adjacent rule
in column 3 applies to all products which, under the Harmonized System, are classified in headings ofthe chapter or in any of the headings grouped together in column 1.
1.3 Where there are different rules in the list applying to different products within a heading, each
indent contains the description of that part of the heading covered by the adjacent rule in column 3.
Note 2
2.1 In case of a heading not in the list or any part of a heading that is not in the list, the “change
of heading” rule set out in sub-Section 2 of Section 4 applies.  If a “change of heading” condition
applies to any entry in the list, then it is contained in the rule in column 3.
2.2 The working or processing required by a rule in column 3 has to be carried out only in
relation to the non-originating materials used.  The restrictions contained in column 3 likewise apply
only to the non-originating materials used.
2.3 Where a rule states that “materials of any heading” may be used, materials of the same
heading as the product may also be used, subject, however, to any specific limitations which may alsobe contained in the rule.  However, the expression “manufacture from materials of any heading
including other materials of heading No. …” means 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.2
Page 34
Example:
An engine of heading No. 84.07, for which the rule states that the value of the non-originating
materials which may be incorporated may not exceed 40 per cent of the ex-works price, is
made from 'other alloy steel roughly shaped by forging' of heading No. 72.24.
If this forging has been forged in the country concerned from a non-originating ingot then the
forging has already acquired origin by virtue of the rule for heading No. ex 72.24 in the list.
It can then count as originating in the value calculation for the engine regardless of whether
it was produced in the same factory or another.  The value of the non-originating ingot is thus
not taken into account when adding up the value of the non-originating materials used.
2.5 Even if the change of heading rule or the other rules contained in the list are satisfied, a
product shall not acquire originating status if the processing carried out, taken as a whole, is
insufficient within the meaning of  Section 5.
Note 3
3.1 The rule in the list represents the minimum amount of working or processing required and the
carrying out of more working or processing also confers originating status; conversely, the carrying
out of less working or processing cannot confer orig in.  Thus if a rule says that non-originating
material at a certain level of manufacture may be used, the use of such material at an earlier stage ofmanufacture is allowed and the use of such material at a later stage is not.
3.2 When a rule in the list specifies that a product may be manufactured from more than one
material, this means that any one or more materials may be used.  It does not require that all be used.
Example:
The rule for fabrics says that natural fibres may be used and that chemical materials, among
other materials, may also be used.  This does not mean that both have to be used; one can use
one or the other or both.
If, however, a restriction applies to one material and other restrictions apply to other
materials in the same rule, then the restrictions only apply to the materials actually used.
Example:
The rule for sewing machines specifies that both the thread tension mechanism used and the
zigzag mechanism used must have originating status;  these two restrictions only apply if the
mechanisms concerned are actually incorporated into the sewing machine.
3.3 When a rule in the list specifies that a product must be manufactured from a particular
material, the condition obviously does not prevent the use of other materials which, because of theirinherent nature, cannot satisfy the rule.
Example:
The rule for prepared foods under heading No. 19.04 which specifically excludes the use of
cereals or their derivatives does not prevent the use of mineral salts, chemicals and other
additives which are not produced from cereals.WT/COMTD/N/6/Add.2
Page 35
Example:
In the case of an article made from non-woven materials, if the use of only non-originating
yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even
if non-woven cloths cannot normally be made from yarn.  In such cases, the starting material
would normally be at the stage before yarn - that is the fibre stage.
See also note 5.2 in connection with textiles.
3.4 Where, in a rule in the list, two or more percentages are given for the maximum value of non-
originating materials that can be used, then these percentages may not be added together.  In other
words, the maximum value of all the non-originat ing materials used may never exceed the highest of
the percentages given.  Furthermore, the individual percentages must not be exceeded in relation tothe particular materials they apply to.
Note 4
4.1 The term “natural fibres” is used in the list to refer to fibres other than artificial or synthetic
fibres and is restricted to the stages before spinning takes place, including waste, and, unless
otherwise specified, the term “natural fibres” includes fibres that have been carded, combed or
otherwise processed but not spun.
4.2 The term “natural fibres” includes horsehair of heading No. 05.03, silk of heading No. 50.02
and 50.03 as well as the wool fibres, fine or coarse animal hair of heading No. 51.01 to 51.05, the
cotton fibres of heading No. 52.01 to 52.03 and the other vegetable fibres of heading No. 53.01
to 53.05.
4.3 The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the
list to describe the materials not classified in chapters 50 to 63, which can be used to manufacture
artificial, synthetic or paper fibres or yarns.
4.4 The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament
tow, staple fibres or waste, of heading No. 55.01 to 55.07.
Note 5
5.1 Any non-textile trimmings and accessories or other materials used which contain textiles do
not have to satisfy the conditions set out in column 3 even though they fall outside the scope of
Note 3.3.
5.2 In accordance with Note 3.3, any non-originating non-textile trimmings and accessories or
other product, which do not contain any textiles, may, anyway, be used freely where they cannot be
made from the materials listed in column 3.
Example:
If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used,
this does not prevent the use of metal items, such as buttons, because they cannot be made
from textile materials.  Similarly, this does not prevent the use of a zip, even though zips
normally contain textiles.
5.3 Where a percentage rule applies, the value of trimmings and accessories must be taken into
account when calculating the value of the non-originating materials incorporated.WT/COMTD/N/6/Add.2
Page 36
Note 6
6.1 For the purposes of heading No. ex 27.07, 27.13 to 27.15, ex 29.01, ex 29.02 and ex 34.03 the
following are regarded as “special processes”:
(a) vacuum distillation;
(b) redistillation by a very thorough process of fractionation;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) a process involving all the following operations: processing using concentrated
sulphuric acid, oleum or sulphuric anhydride; neutralization using alkaline agents,
decolorization and purification using naturally active earth, activated earth, activatedcharcoal or bauxite;
(g) polymerization;
(h) alkylation;
(i) isomerization.
6.2  For the purpose of heading No. ex 27.10, 27.11 and 27.12, the following are regarded as
“special processes”:
(a) vacuum distillation;
(b) redistillation by a very thorough process of fractionation;
(c) cracking;
(d) reforming;
(e) extraction using selective solvents;
(f) a process involving all the following operations: processing using concentrated
sulphuric acid, oleum or sulphuric anhydride; neutralization using alkaline agents,decolorization and purification using naturally active earth, activated earth, activated
charcoal or bauxite;
(g) polymerization;
(h) alkylation;
(i) isomerization;
(j) isomerization;WT/COMTD/N/6/Add.2
Page 37
(k) only applicable to heavy oils classified under heading No. 27.10: desulphurization
using hydrogen which results in a reduction in the sulphur content in the processed
product of at least 85 per cent (ASTM D 1266-59 T method);
(l) only applicable to products classified under heading No. 27.10: deparaffining other
than by filtration;
(m) only applicable to heavy oils classified under heading No. 27.10:  treatment using
hydrogen at a pressure of more than 20 bars and a temperature of more than 250°C
using a catalyst, when the hydrogen constitutes an active element in a chemical
reaction and is not merely used as a means of desulphurization. The further
hydrogenation of lubricating oils under heading No. ex 27.10 (e.g. hydrofinishing or
decoloring), especially to improve colour or stability, shall not, however, be regarded
as a special process;
(n) only applicable to fuel oils classified under heading No. ex 27.10: atmospheric
distillation, provided that less than 30 per cent by volume of these products distils
(including losses) at 300oC in accordance with the ASTM D 86 method;
(o) only applicable to heavy oils other than gas oils or fuel oils classified under heading
No. ex 27.10: processing by high-frequency electrical brush-discharge.
6.3  With regard to goods under heading No. ex 27.07, 27.13 to 27.15, ex 29.01, ex 29.02 and
ex 34.03, simple operations such as cleaning, decanting, desalting, water separation, filtering,
colouring, marking, mixing of products with va rying sulphur content to obtain a certain level of
sulphur content, or combinations of these or similar processes, shall not confer originating status.WT/COMTD/N/6/Add.2
Page 38
LIST OF PROCESSING RULES
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
02.01   Meat of bovine animals, fresh or chilled Manufacture from materials of any heading except
meat of bovine animals, frozen of heading No. 02.02
02.02 Meat of bovine animals, frozen Manufacture from materials of any heading except
meat of bovine animals, fresh or chilled of headingNo. 02.01
02.06 Edible offal of bovine animals, swine, sheep,
goats, horses, asses, mules or hinnies, fresh,
chilled or frozenManufacture from materials of any heading except
carcasses of heading No. 02.01 to 02.05
02.10 Meat and edible meat offal, salted, in brine,
dried or smoked; edible flours and meals ofmeat or meat offalManufacture from materials of any heading except
meat and offal of heading No. 02.01 to 02.06 and02.08 or poultry liver of heading No. 02.07
03.02 to03.05Fish, other than live fish Manufacture in which all the materials of Chapter 3
used must be wholly obtained
04.02,04.04 to04.06Dairy products Manufacture from materials of any heading except
milk or cream of heading No. 04.01 or 04.02
04.03 Buttermilk, curdled milk and cream, yoghurt,
kephir and other fermented or acidified milk
and cream, whether or not concentrated orcontaining added sugar or other sweeteningmatter or flavoured or containing added fruitor cocoaManufacture in which:
    - all the materials of Chapter 4 used must be wholly
obtained,    - any fruit juice of heading No. 20.09 or sucroseused must be originating, and    - the value of any materials of Chapter 18 used does
not exceed 40% of the ex-works price of the product
04.08 Birds' eggs, not in shell and egg yolks, fresh,
dried, cooked, by steaming or by boiling inwater, moulded, frozen or otherwisepreserved, whether or not containing addedsugar or other sweetening matterManufacture from materials of any heading except
birds' eggs of heading No. 04.07
ex 05.06 Bones and horn-cores, unworked Manufacture in which all the materials of Chapter 2
used must be wholly obtained
ex 07.10 to
07.13Edible vegetables, frozen or dried,
provisionally preserved; except for heading
No. ex 07.10 and ex 07.11 for which the rulesare set out below:Manufacture in which all the vegetable materials used
must be wholly obtained
ex 07.10 Sweet corn (uncooked or cooked by steaming
or boiling in water), frozenManufacture from fresh or chilled sweet corn
ex 07.11 Sweet corn, provisionally preserved Manufacture from fresh or chilled sweet corn
08.11 Fruit and nuts, uncooked or cooked by
steaming or boiling in water, frozen, whetheror not containing added sugar or other
sweetening matter:
- Containing added sugar Manufacture in which all the materials used must
already be originating
- Other Manufacture in which all the fruit or nuts used must
be wholly obtained
08.12 Fruit and nuts provisionally preserved (for
example, by sulphur dioxide gas, in brine, insulphur water or in other preservative
solutions), but unsuitable in that state for
immediate consumptionManufacture in which all the fruit or nuts used must
be wholly obtainedWT/COMTD/N/6/Add.2
Page 39
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
08.13 Fruit, dried, other than that of heading
No. 08.01 to 08.06; mixtures of nuts or driedfruits of this ChapterManufacture in which all the fruit or nuts used must
be wholly obtained
08.14 Peel of citrus fruit or melons (including
watermelons), fresh, frozen, dried or
provisionally preserved in brine, in sulphur
water or in other preservative solutionsManufacture in which all the fruit or nuts used must
be wholly obtained
ex Chapter11Products of the milling industry; malt,
starches; inulin; wheat gluten, except forheading No. ex 11.06 for which the rule is setout below:Manufacture in which all the cereals, edible
vegetables, roots and tubers of heading No. 07.14 orfruit used must be wholly obtained
ex 11.06 Flour, meal and powder of the dried, shelled
leguminous vegetables of heading No 07.13Drying and milling of leguminous vegetables of
heading No. 07.08
13.01 Lac; natural gums, resins, gum-resins and
oleoresins (for example, balsams)Manufacture in which the value of any materials of
heading No. 13.01 used may not exceed 50% of theex-works price of the product
ex 13.02 Vanilla oleoresin Manufacture in which all the materials used are
classified under a heading other than that of theproduct. However, materials from heading No. 13.02may be used provided their value does not exceed
20% of the ex-works price of the product
15.01 Pig fat (including lard) and poultry fat, other
than that of heading No. 02.09 or 15.03
- Fats from bones or waste Manufacture from materials of any heading except
those of heading No. 02.03, 02.06 or 02.07 or bones ofheading No. 05.06
- Other Manufacture from meat or edible offal of swine of
heading No. 02.03 or 02.06 or of meat and edible offalof poultry of heading No. 02.07
15.02 Fats of bovine animals, sheep or goats, other
than those of heading No. 15.03
- Fats from bones or waste Manufacture from materials of any heading except
materials of heading No. 02.01, 02.02, 02.04 or 02.06or bones of heading No. 05.06
- Other Manufacture in which all the animal materials of
Chapter 2 used must be wholly obtained
15.04 Fats and oils and their fractions, of fish or
marine mammals, whether or not refined, but
not chemically modified:
 - Solid fractions Manufacture from materials of any heading including
other materials of heading No. 15.04
 - Other Manufacture in which all the animal materials of
Chapters 2 and 3 used must be wholly obtained
ex 15.05 Refined lanolin Manufacture from crude wool grease of heading
No. 15.05
15.06 Other animal fats and oils and their fractions,
whether or not refined, but not chemicallymodified:
 - Solid fractions Manufacture from materials of any heading including
other materials of heading No. 5.06
 - Other Manufacture in which all the animal materials of
Chapter 2 used must be wholly obtained
15.04 Fats and oils and their fractions, of fish or
marine mammals, whether or not refined, butnot chemically modified:WT/COMTD/N/6/Add.2
Page 40
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Solid fractions Manufacture from materials of any heading including
other materials of heading No. 15.04
 - Other Manufacture in which all the animal materials of
Chapters 2 and 3 used must be wholly obtained
ex 15.05 Refined lanolin Manufacture from crude wool grease of heading
No. 15.05
15.06 Other animal fats and oils and their fractions,
whether or not refined, but not chemically
modified:
 - Solid fractions Manufacture from materials of any heading including
other materials of heading No 15.06
 - Other Manufacture in which all the animal materials of
Chapter 2 used must be wholly obtained
ex 15.07 to15.15Fixed vegetable oils and their fractions,
whether or not refined, but not chemically
modified:
- Solid fractions, except for that of Jojoba oil Manufacture from other materials of heading
No. 15.07 to 15.15
- Other, except for:- - Tung oil; oiticica oil; myrtle wax and Japanwax- - Those for technical or industrial uses otherthan the manufacture of foodstuffs for human
consumptionManufacture in which all the vegetable materials used
must be wholly obtained
ex 15.16 Animal or vegetable fats and oils and their
fractions, re-esterified, whether or notrefined, but not further preparedManufacture in which all the animal and vegetable
materials used must be wholly obtained
ex 15.17 Edible liquid mixtures of vegetable oils of
heading No. 15.07 to 15.15Manufacture in which all the vegetable materials used
must be wholly obtained
16.01 Sausages and similar products, of meat, meat
offal or blood; food preparations based onthese productsManufacture from animals of Chapter 1
16.02 Other prepared or preserved meat, meat offal
or blood;Manufacture from animals of Chapter 1
16.03 Extracts and juices of meat, fish or
crustaceans, molluscs or other aquaticinvertebratesManufacture from animals of Chapter 1. However, all
fish, crustaceans, molluscs or other aquaticinvertebrates used must be wholly obtained
16.04 Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggsManufacture in which all the fish or fish eggs used
must be wholly obtained
16.05 Crustaceans, molluscs and other aquatic
invertebrates, prepared or preservedManufacture in which all the crustaceans, molluscs or
other aquatic invertebrates used must be wholly
obtained
ex 17.01 Cane or beet sugar and chemically pure
sucrose, in solid form, flavoured or colouredManufacture in which all the materials used are
classified under a heading other than that of theproduct. However, all flavourings and colourings usedmust already be originating
17.02 Other sugars, including chemically pure
lactose, maltose, glucose and fructose, insolid form; sugar syrups not containing
added flavouring or colouring matter;
artificial honey, whether or not mixed withnatural honey; caramel:
 - Chemically pure maltose and fructose Manufacture from materials of any heading
including other materials of heading No. 17.02WT/COMTD/N/6/Add.2
Page 41
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Other Manufacture in which all the materials used must
already be originating
ex 17.03 Molasses resulting from the extraction or
refining of sugar, flavoured or colouredManufacture in which all the materials used are
classified under a heading other than that of theproduct. However, all flavourings and colourings
used must already be originating
17.04 Sugar confectionery (including white
chocolate), not containing cocoaManufacture from materials which are not classified
under Chapter 17. However, all flavourings andcolourings used must already be originating
18.04 Cocoa butter, fat and oil Manufacture in which all cocoa beans used must be
wholly obtained
18.06 Chocolate and other food preparations
containing cocoaManufacture in which all the materials used are
classified under a heading other than that of the
product, provided the value of any materials of
Chapter 18 used does not exceed 40% of the ex-works price of the product and that all sugar used ofheading No. 17.01 must already be originating
19.01 Malt extract; food preparations of flour,
meal, starch or malt extract, not containingcocoa, calculated from a completely fat-free
basis or containing less than 2% cocoa by
weight, calculated  from a completely fat-free basis, not elsewhere specified orincluded; food preparations of goods ofheading No. 04.01 to 04.04, not containingcocoa, calculated from a completely fat-free
basis, or containing less than 5% by weight
of cocoa powder, not elsewhere specified orincluded
 - Malt extract Manufacture from cereals of Chapter 10
 - Other Manufacture in which all the materials used are
classified under a heading other than that of theproduct. However, sugar of heading No. 17.01
cannot be used
19.02 Pasta, whether or not cooked or stuffed (with
meat or other substances) or otherwiseprepared, such as spaghetti, macaroni,noodles, lasagne, gnocchi, ravioli,cannelloni; couscous, whether or notpreparedManufacture in which all the cereals (except durum
wheat), meat, meat offal, fish, crustaceans ormolluscs used must be wholly obtained
19.03 Tapioca and substitutes therefor prepared
from starch, in the form of flakes, grains,
pearls, siftings or in similar formsManufacture in which all materials used must already
be originating
19.04 Prepared foods obtained by the swelling or
roasting of cereals or cereal products (forexample, corn flakes); cereals, other thanmaize (corn), in the form of grains or flakesor other worked grains (except flour and
meal), pre-cooked or otherwise prepared, not
elsewhere specified or included
 - Not containing cocoa Manufacture in which all materials used must already
be originatingWT/COMTD/N/6/Add.2
Page 42
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Containing cocoa Manufacture from materials of any heading,
including other materials of heading No. 19.04,except sugar of heading No. 17.01, provided thevalue of any materials of Chapter 18 used does not
exceed 40% of the ex-works price of the product
19.05 Bread, pastry, cakes, biscuits and other
bakers' wares, whether or not containingcocoa; communion wafers, empty cachets ofa kind suitable for pharmaceutical use,sealing wafers, rice paper and similarproductsManufacture from materials of any heading, except
those of Chapter 11
20.01 Vegetables, fruit, nuts and other edible parts
of plants, prepared or preserved by vinegar
or acetic acidManufacture in which all the vegetables, fruit or nuts
used must be wholly obtained
20.02 Tomatoes prepared or preserved otherwise
than by vinegar or acetic acidManufacture in which all the tomatoes used must be
wholly obtained
20.03 Mushrooms and truffles, prepared or
preserved otherwise than by vinegar or aceticacidManufacture in which all the mushrooms or truffles
used must be wholly obtained
20.04 and
20.05Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid,
frozen or not frozen, except goods classifiedunder heading No. 20.06Manufacture in which all the vegetables used must
be wholly obtained
20.06 Vegetables, fruit, nuts, fruit-peel and other
parts of plants, preserved by sugar (drained,glacé or crystallized)Manufacture in which all the vegetables, fruit, nuts
and other parts of plants, and all the sugar of Chapter17 must already be originating
20.07 Jams, fruit jellies, marmalades, fruit or nut
purée and fruit or nut pastes, being cooked
preparations, whether or not containing
added sugar or other sweetening matterManufacture in which all the fruits, nuts and all the
sugar of Chapter 17 must already be originating
20.08 Fruit, nuts and other edible parts of plants
otherwise prepared or preserved, whether ornot containing added sugar or othersweetening matter or spirit, not elsewhere
specified or included:
- Fruit and nuts cooked otherwise than by
steaming or boiling in water, not containingadded sugar, frozenManufacture in which all the fruit and nuts used must
be wholly obtained
- Other Manufacture in which all the fruits, nuts, seeds and
other materials of Chapters 8 and 9 and all the sugarused or the beverages, ethyl alcohol and vinegar ofChapters 17 or 22 must already be originating
ex 20.09 Fruit and vegetable juices (including grape
must), unfermented and not containing added
spirit, whether or not containing added sugaror other sweetening matterManufacture in which all the fruits, nuts or
vegetables of Chapters 8 and 9 and all the sugar of
Chapter 17 must already be originating
ex 21.01 Roasted chicory and extracts, essences and
concentrates thereofManufacture in which all the chicory used must be
wholly obtained
21.03 - Sauces and preparations therefor; mixed
condiments and mixed seasoningsManufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, mustard flour or meal or
prepared mustard may be used
- Prepared mustard Manufacture from mustard flour or meal
21.04 Soups and broths and preparations therefor;
homogenized composite food preparationsWT/COMTD/N/6/Add.2
Page 43
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- Soups and broths and preparations
thereforManufacture from materials of any heading, except
prepared or preserved vegetables of headingNo. 20.02 to 20.05
- Homogenized composite food preparations The rule for the heading in which the product would
be classified in bulk shall apply
21.05 Ice-cream containing chocolate Manufacture in which all the materials used are
classified under a heading other than that of the
product, provided the value of any materials ofChapter 18 used does not exceed 40% of the ex-works price of the product
ex 21.06 Sugar syrups, flavoured or coloured Manufacture in which all the materials used must be
wholly obtained
22.01 Waters, including natural or artificial mineral
waters and aerated waters, not containing
added sugar or other sweetening matter norflavoured; ice and snowManufacture in which all the water used must
already be originating
22.02 Waters, including mineral waters and aerated
waters, containing added sugar or othersweetening matter or flavoured, and othernon-alcoholic beverages, not including fruit
or vegetable juices of heading No. 20.09Manufacture in which all the materials used are
classified under a heading other than that of theproduct. However, all fruit juices used must bewholly obtained
ex 22.04 Wine of fresh grapes, including fortified
wines; and grape must with the addition ofalcoholManufacture from other grape must
22.05,
ex 22.07,ex 22.08and ex
22.09The following, containing grape materials:
- vermouth and other wine of fresh grapes
flavoured with plants or aromaticsubstances;
- ethyl alcohol and other spirits, denatured or
not; liqueurs
 - vinegarManufacture from materials of any heading, except
grapes or any material derived from grapes
ex 22.08 Whiskies of an alcoholic strength by volume
of less than 50% vol.Manufacture in which the value of any cereal based
spirits used does not exceed 15% of the ex-worksprice of the product
ex 23.03 Residues from the manufacture of starch
from maize (excluding concentrated steeping
liquors), of a protein content, calculated onthe dry product, exceeding 40% by weightManufacture in which all the maize used must be
wholly obtained
ex 23.06 Oil cake and other solid residues resulting
from the extraction of olive oil, containingmore than 3% of olive oilManufacture in which all the olives used must be
wholly obtained
23.09 Preparations of a kind used in animal feeding Manufacture in which all the cereals, sugar or
molasses, meat or milk used must already be
originating
24.02 Cigars, cheroots, cigarillos and cigarettes, of
tobacco or of tobacco substitutesManufacture in which at least 70% by weight of the
unmanufactured tobacco or tobacco refuse ofheading No. 24.01 used must already be originating
ex 24.03 Smoking tobacco Manufacture in which at least 70% by weight of the
unmanufactured tobacco or tobacco refuse ofheading No. 24.01 used must already be originating
ex 25.04 Natural crystalline graphite, with enriched
carbon content, purified and groundEnriching of the carbon content, purifying and
grinding of crude crystalline graphiteWT/COMTD/N/6/Add.2
Page 44
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 25.15 Marble, merely cut by sawing or otherwise
into blocks or slabs of a rectangular(including square) shape, of a thickness notexceeding 25 cmCutting, by sawing or otherwise, of marble (even if
already sawn) of a thickness exceeding 25 cm
ex 25.16 Granite porphyry, basalt, sandstone and other
monumental and building stones, merely cut
by sawing or otherwise, into blocks or slabsof a rectangular (including square) shape, ofa thickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if
already sawn) of a thickness exceeding 25 cm
ex 25.18 Calcined dolomite Calcination of dolomite not calcined
ex 25.19 Crushed natural magnesium carbonate
(magnesite), in hermetically sealedcontainers, and magnesium oxide, whether or
not pure, other than fused magnesia or dead-
burned (sintered) magnesiaManufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, natural magnesium carbonate
(magnesite) may be used
ex 25.20 Plasters specially prepared for dentistry Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 25.24 Natural asbestos fibres Manufacture from asbestos concentrate
ex 25.25 Mica powder Grinding of mica or mica waste
ex 25.30 Earth colours, calcined or powdered Calcination or grinding of earth colours
ex 27.07 Oils in which the weight of the aromatic
constituents exceeds that of the non-aromatic
constituents, being oils similar to mineral oils
obtained by distillation of high temperaturecoal tar, of which more than 65% by volume
distils at a temperature of up to 250 ΕC
(including mixtures of petroleum spirit andbenzole), for use as power or heating fuelsRefining and/or one or more special processes
1
OR
Other operations in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified under thesame heading may be used provided their value doesnot exceed 50% of the ex-works price of the product
ex 27.09 Crude oils obtained from bituminous
mineralsDestructive distillation  of bituminous minerals
27.10 to
27.12Petroleum oils and oils obtained from
bituminous minerals, except crude oil;
products not elsewhere specified or includedwhich contain at least 70% by weight ofpetroleum oil or oils obtained frombituminous minerals and of which these oilsform the basis
Petroleum oil gases and other gaseous
hydrocarbons
Petroleum jelly; paraffin wax,
microcrystalline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax and other
mineral waxes and similar products obtainedby synthesis or otherwise, whether colouredor notRefining and/or one or more special processes
2
OR
Other operations in which all the materials used areclassified in a heading other than that of the product.However, materials classified under the sameheading may be used provided their value does notexceed 50% of the ex-works price of the product
                                                     
1See Introductory Note 6
2See Introductory Note 6WT/COMTD/N/6/Add.2
Page 45
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
27.13 to27.15Petroleum coke, petroleum  bitumen and
other residues of petroleum oils or of oilsobtained from bituminous minerals
Bitumen and asphalt natural; bituminous or
oil shale and tar sand; asphaltites andasphaltic rock
Bituminous mixtures based on natural
asphalt, natural bitumen, mineral oil
bitumen, mineral tar or mineral tar pitch (e.g.
bituminous mastic, cut-backs)Refining and/or one or more special processes
3
OR
Other operations in which all the materials used areclassified under a heading other than that of the
product. However, materials classified under the
same heading may be used provided their value doesnot exceed 50% of the ex-works price of the product
exChapter28Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare earthmetals, of radioactive elements or ofisotopes; except for heading No. ex 28.11
and ex 28.33 for which the rules are set out
below:Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified within thesame heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 28.11 Sulphur trioxide Manufacture from sulphur dioxide
ex 28.33 Aluminium sulphate Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
exChapter29Organic chemicals, except for heading
No. ex 29.01, ex 29.02, ex 29.05, 29.15,ex 29.32, 29.33 and 29.34, for which the
rules are set out below:Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified under the
same heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 29.01 Acyclic hydrocarbons for use as power or
heating fuelsRefining and/or one or more special processes4
OR
Other operations in which all the materials used areclassified under a heading other than that of theproduct. However, materials classified under the
same heading may be used provided their value does
not exceed 50% of the ex-works price of the product
ex 29.02 Cyclanes and cyclenes (other than azulenes),
benzene, toluene, xylenes, for use as poweror heating fuelsRefining and/or one or more special processes
5
OR
Other operations in which all the materials used areclassified in a heading other than that of the product.
However, materials classified under the same
heading may be used provided their value does notexceed 50% of the ex-works price of the product
ex 29.05 Metal alcoholates of alcohols of this heading
and of ethanol or glycerolManufacture from materials of any heading,
including other materials of heading No. 29.05.However, metal alcoholates of this heading may beused, provided their value does not exceed 20% of
the ex-works price of the product
29.15 Saturated acyclic monocarboxylic acids and
their anhydrides, halides, peroxides andperoxyacids; their halogenated, sulphonated,nitrated or nitrosated derivativesManufacture from materials of any heading.
However, the value of all the materials of headingNo. 29.15 and 29.16 used may not exceed 20% of theex-works price of the product
                                                     
3 See Introductory Note 6
4 See Introductory Note 6
5 See Introductory Note 6WT/COMTD/N/6/Add.2
Page 46
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 29.32 Heterocyclic compounds with oxygen
heteroatom(s)only:
- Internal ethers and their halogenated, 
sulphonated, nitrated or nitrosated derivatesManufacture from materials of any heading.
However, the value of all the materials of headingNo. 29.09 used may not exceed 20% of the ex-works
price of the product
- Cyclic acetals and internal hemiacetals 
and their halogenated, sulphonated, nitrated or nitrosated derivatesManufacture from materials of any heading
29.33 Heterocyclic compounds with nitrogen
hetero-atom(s) onlyManufacture from materials of any heading.
However, the value of all the materials of headingNo. 29.32 and 29.33 used may not exceed 20% of the
ex-works price of the product
29.34 Nucleic acids and their salts; other
heterocyclic compoundsManufactured from materials of any heading.
However, the value of all the materials of headingNo. 29.32, 29.33 and 29.34 used may not exceed20% of the ex-works price of the product
exChapter
30Pharmaceutical products, except for heading
No. 30.02, 30.03, 30.04, 30.05 and ex 30.06
for which the rules are set out below:Manufacture in which all the materials used are
classified under a heading other than that of the
product.  However, materials classified under the
same heading may be used provided their value doesnot exceed 20% of the ex-works price of the product
30.02 Human blood; animal blood prepared for
therapeutic, prophylactic or diagnostic uses;antisera and other blood fractions andmodified immunological products, including
those obtained by biotechnological
processes; vaccines, toxins, cultures ofmicro-organisms (excluding yeasts) andsimilar products:
- Products consisting of two or moreconstituents which have been mixed together
for therapeutic or prophylactic uses or
unmixed products for these uses, put up inmeasured doses or in forms or packings forretail saleManufacture from materials of any heading,
including other materials of heading No. 30.02. The
materials of this description may also be used,
provided their value does not exceed 20% of the ex-works price of the product
- Other:
- human blood Manufacture from materials of any heading,
including other materials of heading No. 30.02. Thematerials of this description may also be used,
provided their value does not exceed 20% of the ex-
works price of the product
- animal blood prepared for therapeutic orprophylactic usesManufacture from materials of any heading,
including other materials of heading No. 30.02. Thematerials of this description may also be used,provided their value does not exceed 20% of the ex-works price of the product
- blood fractions other than antisera,
haemoglobin and serum globulinManufacture from materials of any heading,
including other materials of heading No. 30.02. The
materials of this description may also be used,provided their value does not exceed 20% of the ex-works price of the productWT/COMTD/N/6/Add.2
Page 47
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- haemoglobin, blood globulin and serumglobulinManufacture from materials of any heading,
including other materials of heading No. 30.02. Thematerials of this description may also be used,provided their value does not exceed 20% of the ex-
works price of the product
- other Manufacture from materials of any heading,
including other materials of heading No. 30.02. Thematerials of this description may also be used,provided their value does not exceed 20% of the ex-works price of the product
30.03and
30.04Medicaments (excluding goods of heading
No. 30.02, 30.05 and 30.06)Manufacture from materials other than active
substances. However, materials of heading
No. 30.03 or 30.04 may be used provided their
value, taken together, does not exceed 20% of theex-works price of the product
30.05 Wadding, gauze, bandages and similar
articles (e.g. dressings, adhesive plasters,poultices) impregnated or coated with
pharmaceutical substances or put up in
forms or packings for retail sale formedicinal, surgical, dental or veterinary useManufacture from materials of any heading, except
pharmaceutical substances. However, the value ofmaterials of heading No. 30.05 used may not exceed
20% of the ex-works price of the product
ex 30.06 Chemical contraceptive preparations based
on hormones or spermicides; bone cementManufacture from materials of any heading, except
active substances
exChapter31Fertilizers except for heading No. ex 31.05,
for which the rules are set out below:Manufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, materials classified under the
same heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 31.05 Mineral or chemical fertilizers containing
two or three of the fertilizing elementsnitrogen, phosphorus and potassium; otherfertilizers; goods of this Chapter, in tabletsor similar forms or in packages of a gross
weight not exceeding 10 kg, except for:
    - sodium nitrate    - calcium cyanamide    - potassium sulphate    - magnesium potassium sulphateManufacture in which:
- all the materials used are classified under a heading
other than that of the product. However, materials
classified under the same heading may be used provided
their value does not exceed 20% of the ex-works price ofthe product, and
- the value of all the materials used does not exceed 50%
of the ex-works price of the product
ex
Chapter
32Tanning or dyeing extracts; tannins and their
derivatives; dyes, pigments and other
colouring matter; paints and varnishes; puttyand other mastics; inks; except for headingNo. ex 32.01 and 32.05, for which the rulesare set out below:Manufacture in which all the materials used are
classified under a heading other than that of the
product.  However, materials classified under thesame heading may be used provided their value doesnot exceed 20% of the ex-works price of the product
ex 32.01 Tannins and their salts, ethers, esters and
other derivativesManufacture from tanning extracts of vegetable
origin
32.05 Colour lakes; preparations as specified in
note 3 to this Chapter based on colour lakes6Manufacture from materials of any heading, exceptheading No. 32.03, 32.04 and 32.05. However,
materials of heading No. 32.05 may be usedprovided their value does not exceed 20% of the ex-works price of the product
                                                     
6 Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in
the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
exChapter33Essential oils and resinoids; perfumery,
cosmetic or toilet preparations; except forheading No. ex 33.01 and ex 33.06, forwhich the rules are set out below:Manufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, materials classified under thesame heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 33.01 Essential oils (terpeneless or not), including
concretes and absolutes; resinoids;concentrates of essential oils in fats, in fixedoils, in waxes or the like, obtained byenfleurage or maceration; terpenic by-products of the deterpenation of essential
oils; aqueous distillates and aqueous
solutions of essential oilsManufacture from materials of any heading,
including materials of a different “group”
7 under this
heading.  However, materials of the same "group"may be used, provided their value does not exceed20% of the ex-works price of the product
ex 33.06 Yarn used for cleaning between the teeth
(dental floss)Manufacture from:
-  natural fibres not carded or combed or otherwise
processed for spinning,
- chemical materials or textile pulp, or
- materials for the manufacture of paper
exChapter34Soap, organic surface-active agents, washing
preparations, lubri cating preparations,
artificial waxes, prepared waxes, polishing orscouring preparations, candles and similar
articles, modelling pastes, 'dental waxes' and
dental preparations with a basis of plaster;except for heading No. ex 34.03 and 34.04,for which the rules are set out belowManufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, materials classified within thesame heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 34.03 Lubricating preparations containing
petroleum oils or oils obtained frombituminous minerals, provided they
represent less than 70% by weightRefining and/or one or more special processes
8
OR
Other operations in which all the materials used are
classified under a heading other than that of the
product.  However, materials classified under thesame heading may be used provided their value doesnot exceed 50% of the ex-works price of the product
ex 34.04 Artificial waxes and prepared waxes with a
basis of paraffin, petroleum waxes, waxes
obtained from bituminous minerals, slack
wax or scale waxManufacture in which all the materials used are
classified within a heading other than that of the
product.  However, materials classified within the
same heading may be used provided their value doesnot exceed 50% of the ex-works price of the product
exChapter35Albuminoidal substances; modified starches;
glues; enzymes; except for headingNo. 35.05 and ex 35.07 for which the rulesare set out belowManufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified within thesame heading may be used provided their value does
not exceed 50% of the ex-works price of the product
35.05 Dextrins and other modified starches (for
example, pregelatinized or esterifiedstarches); glues based on starches, or ondextrins or other modified starches:
 - Starch ethers and esters Manufacture from materials of any heading,
including other materials of heading No. 35.05
                                                     
7 ”group” is regarded as any part of the heading separated from the rest by a semi-colon.
8 See Introductory Note 6.WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Other Manufacture from materials of any heading, except
those of heading No. 11.08
ex 35.07 Prepared enzymes not elsewhere specified or
includedManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
Chapter
36Explosives; pyrotechnic products; matches;
pyrophoric alloys; certain combustible
preparationsManufacture in which all the materials used are
classified within a heading other than that of the
product.  However, materials classified within thesame heading may be used provided their value doesnot exceed 20% of the ex-works price of the product
exChapter37Photographic or cinematographic goods;
except for heading No. 37.01, 37.02and 37.04 for which the rules are set out
below:Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified within the
same heading may be used provided their value does
not exceed 20% of the ex-works price of the product
37.01 Photographic plates and film in the flat,
sensitized, unexposed, of any material otherthan paper, paperboard or textiles; instantprint film in the flat, sensitized, unexposed,
whether or not in packsManufacture in which all the materials used are
classified under a heading other than headingNo. 37.01 or 37.02
37.02 Photographic film in rolls, sensitized,
unexposed, of any material other than paper,paperboard or textiles; instant print film inrolls, sensitized, unexposedManufacture in which all the materials used are
classified within a heading other than headingNo. 37.01 or 37.02
37.04 Photographic plates, film, paper, paperboard
and textiles, exposed but not developedManufacture in which all the materials used are
classified within a heading other than headingNo. 37.01 to 37.04
ex
Chapter
38Miscellaneous chemical products; except for
heading No. ex 38.01, ex 38.03, ex 38.05,
ex 38.06, ex 38.07, ex 38.11, 38.08 to 38.14,38.18 to 38.20, 38.22, 38.23 and 38.24 forwhich the rules are set out below:Manufacture in which all the materials used are
classified within a heading other than that of the
product.  However, materials classified within thesame heading may be used provided their value doesnot exceed 20% of the ex-works price of the product
ex 38.01 - Colloidal graphite in suspension in oil and
semicolloidal graphite; carbonaceous
pastes for electrodesManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price of
the product
- Graphite in paste form, being a mixture of
more than 30% by weight of graphite withmineral oilsManufacture in which the value of the materials of
heading No. 34.03 used must not exceed 20% of theex-works price of the product
ex 38.03 Refined tall oil Refining of crude tall oil
ex 38.05 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw spirits
of sulphate turpentine
ex 38.06 Ester gums Manufacture from resin acids
ex 38.07 Wood pitch (wood tar pitch) Distillation of wood tar
  ex 38.11 Prepared additives for lubricating oil,
containing petroleum oils or oils obtainedfrom bituminous mineralsManufacture in which the value of the materials of
heading No. 38.11 used does not exceed 50% of theex-works price of the product
38.08 to
38.14,
38.18 to38.20,38.22 and38.24Various chemical products:WT/COMTD/N/6/Add.2
Page 50
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- The following of heading No. 38.24:
- prepared binders for foundry moulds or cores
  based on natural resinous products
- naphthenic acids, their water insoluble salts
and their esters
- sorbitol other than that of heading No. 29.05- petroleum sulphonates, excluding petroleum
  sulphonates of alkali metals, of ammonium  or of ethanolamines; thiophenated sulphonic  acids of oils obtained from bituminous
   minerals, and their salts
- ion exchangers- getters for vacuum tubes- alkaline iron oxide for the purification of gas- ammoniacal gas liquors and spent oxide
  produced in coal gas purificatio
n
- sulphonaphthenic acids, their water insoluble
  salts and their esters
- fusel oil and Dippel's oil- mixtures of salts having different anions- copying pastes with a basis of gelatin, whether
 or not on a paper or textile backingManufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified within thesame heading may be used provided their value does
not exceed 20% of the ex-works price of the product
  - Other Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 38.23 Industrial fatty alcohols Manufacture from materials of any heading,
including fatty acids of heading No. 38.23
39.01 to39.15Plastics in primary forms, parings and scrap,
of plastic:
- Addition homopolymerization products Manufacture in which:
    - the value of all the materials used does not
exceed 50% of the ex-works price of the product,
and
    - the value of any materials of Chapter 39 used
does not exceed 20% of the ex-works price of theproduct
9
- Other Manufacturing in which the value of the materials of
Chapter 39 used does not exceed 20% of the ex-
works price of the product10
39.16 to39.21Semi-manufactures of plastics:
 - Flat products, further worked than only
surface-worked or cut into forms other thanrectangles; other products, further workedthan only surface-workedManufacturing in which the value of the materials of
Chapter 39 used does not exceed 50% of the ex-works price of the product
 - Other:
                                                     
9 For  products composed of materials classified both under heading No. 39.01 to 39.06 on the one hand and 39.07 to 39.11 on
the other, this restriction shall only apply to that group of materials that accounts for the greatest proportion by weight of the product.
10 For  products composed of materials classified both under heading No. 39.01 to 39.06 on the one hand and 39.07 to 39.11 on
the other, this restriction shall only apply to that group of materials that accounts for the greatest proportion by weight of the product.WT/COMTD/N/6/Add.2
Page 51
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 -- Addition homopolymerization products Manufacture in which:
    - the value of all the materials used does not
exceed 50% of the ex-works price of the product,and
    - the value of any materials of Chapter 39 used
does not exceed 20% of the ex-works price of theproduct
11
 -- Other Manufacture in which the value of any materials of
Chapter 39 used does not exceed 20% of the ex-works price of the product
12
39.22 to39.26Articles of plastic Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price of
the product
ex 40.01 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber
40.05 Compounded rubber, unvulcanized, in
primary forms or in plates, sheets or stripManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
40.12 Retreaded or used pneumatic tyres of rubber;
solid or cushion tyres, interchangeable tyretreads and tyre flaps of rubberManufacture from materials of any heading, except
those of heading No. 40.11 or 40.12
ex 40.17 Articles of hard rubber Manufacture from hard rubber
ex 41.02 Raw skins of sheep or lambs, without wool
onRemoval of wool from sheep or lamb skins, with
wool on
41.04 to
41.07Leather, without hair or wool other than
leather of heading No. 41.08 or 41.09Retanning of pre-tanned leather
ORManufacture in which all the materials used areclassified under a heading other than that of theproduct
41.09 Patent leather and patent laminated leather;
metallized leatherManufacture from leather of heading No. 41.04
to 41.07 provided its value does not exceed 50% of
the ex-works price of the product
ex 43.02 Tanned or dressed furskins, assembled
plates, crosses and similar formsManufacture from non-assembled, tanned or dressed
furskins
43.03 Articles of apparel, clothing accessories and
other articles of furskinManufacture from non-assembled, tanned or dressed
furskins, of heading No. 43.02
ex 44.07 Wood sawn or chipped lengthways, sliced or
peeled, of a thickness exceeding 6 mm,planed, sanded or finger-jointedPlaning, sanding or finger-jointing
ex 44.08 Veneer sheets and sheets for plywood, of a
thickness not exceeding 6 mm, spliced, and
other wood sawn lengthways, sliced orpeeled, of a thickness not exceeding 6 mm,planed, sanded or finger-jointedSplicing, planing, sanding or finger-jointing
ex 44.09 Wood (including strips and friezes for
parquet flooring, not assembled)continuously shaped (tongued, grooved,
rebated, chamfered, V-jointed, beaded,
moulded, rounded or the like) along any ofits edges or faces, whether or not planed,sanded or finger-jointedSanding or finger-jointing
                                                     
11 For  products composed of materials classified both under heading No. 39.01 to 39.06 on the one hand and 39.07 to 39.11 on
the other, this restriction shall only apply to that group of materials that accounts for the greatest proportion by weight of the product.
12 For  products composed of materials classified both under heading No. 39.01 to 39.06 on the one hand and 39.07 to 39.11 on
the other, this restriction shall only apply to that group of materials that accounts for the greatest proportion by weight of the product.WT/COMTD/N/6/Add.2
Page 52
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Beadings and mouldings Beading or moulding
ex 44.10 toex 44.13Beadings and mouldings, including moulded
skirting and other moulded boardsBeading or moulding
ex 44.15 Packing cases, boxes, crates, drums and
similar packings, of woodManufacture from boards not cut to size
ex 44.16 Casks, barrels, vats, tubs and other coopers'
products and parts thereof, of woodManufacture from riven staves, not further worked
than sawn on the two principal surfaces
ex 44.18  - Builders' joinery and carpentry of wood Manufacture in which all the materials used are
classified within a heading other than that of the
product.  However, cellular wood panels, shinglesand shakes may be used
 - Beadings and mouldings Beading or moulding
ex 44.21 Match splints; wooden pegs or pins for
footwearManufacture from wood of any heading except
drawn wood of heading No. 44.09
45.03 Articles of natural cork Manufacture from cork of heading No. 45.01
ex 48.11 Paper and paperboard, ruled, lined or squared
onlyManufacture from paper-making materials of
Chapter 47
48.16 Carbon paper, self-copy paper and other
copying or transfer papers (other than those
of heading No. 48.09), duplicator stencilsand offset plates, of paper, whether or not putup in boxesManufacture from paper-making materials of
Chapter 47
48.17 Envelopes, letter cards, plain postcards and
correspondence cards, of paper orpaperboard; boxes, pouches, wallets and
writing compendiums, of paper or
paperboard, containing an assortment ofpaper stationeryManufacture in which:
    -  all the materials used are classified within a
heading other than that of the product, and
    -  the value of all the materials used does not
exceed 50% of the ex-works price of the product
ex 48.18 Toilet paper Manufacture from paper-making materials of
Chapter 47
ex 48.19 Cartons, boxes, cases, bags and other
packing containers, of paper, paperboard,cellulose wadding or webs of cellulose fibresManufacture in which:
    -  all the materials used are classified within a
heading other than that of the product, and
    -  the value of all the materials used does not
exceed 50% of the ex-works price of the product
ex 48.20 Letter pads Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 48.23 Other paper, paperboard, cellulose wadding
and webs of cellulose fibres, cut to size or
shapeManufacture from paper-making materials of
Chapter 47
49.09 Printed or illustrated postcards; printed cards
bearing personal greetings, messages orannouncements, whether or not illustrated,with or without envelopes or trimmingsManufacture from materials not classified within
heading No. 49.09 or 49.11
49.10 Calendars of any kind, printed, including
calendar blocks:
-  Calendars of the 'perpetual' type or with
replaceable blocks mounted on bases other
than paper or paperboardManufacture in which:
    -  all the materials used are classified within a
heading other than that of the product, and
    -  the value of all the materials used does not
exceed 50% of the ex-works price of the product
 - Other Manufacture from materials not classified within
heading No. 49.09 or 49.11WT/COMTD/N/6/Add.2
Page 53
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
55.01 to55.07Synthetic or artificial staple fibres Manufacture from chemical materials or textile pulp
ex
Chapters50 to 55Yarn, monofilament and thread:
  - Silk yarn Manufacture from raw silk or silk waste, not carded
or combed or otherwise prepared for spinning
- Other Manufacture from:
    - natural fibres not carded or combed or otherwise
prepared for spinning,
    - chemical materials or textile pulp, or    - paper-making materials
ex
Chapters
50 to 55Woven fabrics:
 - Incorporating rubber thread Manufacture from single yarn
 - Other Manufacture from:
- coir yarn,- natural fibres- man-made staple fibres not carded or combed or
otherwise prepared for spinning,
 - chemical materials or textile pulp, or
 - paperOR - Printing accompanied by at least two preparatory
or finishing operations (such as scouring,bleaching, mercerizing, heat setting, raising,
calendering, shrink resistance processing,
permanent finishing, decatizing, impregnating,mending and burling) where the value of theunprinted fabric used does not exceed 47.5% of theex-works price of the product
ex
Chapter
56Wadding, felt and non-wovens; special
yarns, twine cordage, ropes and cables and
articles thereof except for heading No. 56.02,56.04, 56.05 and 56.06, for which the rulesare set out belowManufacture from:
    - coir yarn,
    - natural fibres,    - chemical materials or textile pulp, or    - paper-making materials
56.02 Felt, whether or not impregnated, coated,
covered or laminated:
- Needleloom felt Manufacture from:
 - natural fibres, or
 - chemical materials or textile pulp
However: - polypropylene filament of heading No. 54.02, - polypropylene fibres of heading No. 55.03 or
55.06, or
 - polypropylene filament tow of heading No. 55.01,
of which the denomination in all cases of a single
filament or fibre is less than 9 decitex may be usedprovided that their value does not exceed 40% of theex-works price of the productWT/COMTD/N/6/Add.2
Page 54
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
56.04 Rubber thread and cord, textile covered;
textile yearn, and strip and the like ofheading No. 54.04 or 54.05. impregnated,coated, covered or sheathed with rubber or
plastic:
- Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile
covered
- Other Manufacture from:
    - natural fibres not carded or combed or      otherwise prepared for spinning    - chemical materials or textile pulp, or    - paper-making materials
56.05 Metallized yarn, whether or not gimped,
being textile yarn, or strip or the like of
heading No. 54.04 or 54.05, combined withmetal in the form of thread, strip or powderor covered with metalManufacture from:
- natural fibres,
- man-made staple fibres not carded or combed or
otherwise prepared for spinning,
- chemical materials or textile pulp, or- paper-making materials
56.06 Gimped yarn, and strip and the like of
heading No. 54.04 or 54.05, gimped (otherthan those of heading No. 56.05 and gimpedhorsehair yarn); chenille yarn (includingflock chenille yarn); loop wale-yarnManufacture from:
- natural fibres,- man-made staple fibres not carded or combed or
otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
Chapter
57Carpets and other textile floor coverings:
- Of needleloom felt Manufacture from :
- natural fibres, or- chemical materials or textile pulpHowever:
- polypropylene filament of heading No. 54.02,
- polypropylene fibres of heading No. 55.03 or 55.06,
or
- polypropylene filament tow of heading No. 55.01,of which the denomination in all cases of a single
filament or fibre is less than 9 decitex may be used
provided that their value does not exceed 40% of the
ex-works price of the product
- Of other felt Manufacture from:
- natural fibres not carded or combed or otherwise
prepared for spinning, or
- chemical materials or textile pulp
- Other Manufacture from:
- coir yarn,
- synthetic or artificial filament yarn,- natural fibres, or- man-made staple fibres not carded or combed or
otherwise prepared for spinning
exChapter
58Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings, embroidery,
except for heading Nos 58.05 and 58.10; the
rule for heading No. 58.10 is set out below:
- Combined with rubber thread Manufacture from single yarnWT/COMTD/N/6/Add.2
Page 55
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- Other Manufacture from:
- natural fibres,- man-made staple fibres not carded or combed or
otherwise prepared for spinning, or
- chemical materials or textile pulp
OR- Printing accompanied by at least two finishing
operations (such as scouring, bleaching,mercerizing, heat setting, raising, calendering,shrink resistance processing, permanent finishing,
decatizing, impregnating, mending and burling)
where the value of the unprinted fabric used doesnot exceed 47.5% of the ex-works price of theproduct
58.10 Embroidery in the piece, in strips or in motifs Manufacture from yarn
59.01 Textile fabrics coated with gum or
amylaceous substances, of a kind used for
the outer covers of books or the like; tracing
cloth; prepared painting canvas; buckram andsimilar stiffened textile fabrics of a kind usedfor hat foundationsManufacture from yarn
59.02 Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters orviscose rayon:
- Containing not more than 90% by weight of
textile materialsManufacture from yarn
- Other Manufacture from chemical materials or textile pulp
59.03 Textile fabrics impregnated, coated, covered
or laminated with plastics,other than those of heading No. 59.02Manufacture from yarn
59.04 Linoleum, whether or not cut to shape; floor
coverings consisting of a coating or covering
applied on a textile backing, whether or not
cut to shapeManufacture from yarn
59.05 Textile wall coverings:
-  Impregnated, coated, covered or laminated
with rubber, plastics or other materialsManufacture from yarn
-  Other Manufacture from:
- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or
otherwise prepared for spinning, or
- chemical materials or textile pulpOR- Printing accompanied by at least two preparatory
or finishing operations (such as scouring,bleaching, mercerizing, heat setting, raising,
calendering, shrink resistance processing,
permanent finishing, decatizing, impregnating,mending and burling) where the value of theunprinted fabric used does not exceed 47,5% of theex-works price of the product
59.06 Rubberized textile fabrics, other than those
of heading No. 59.02:WT/COMTD/N/6/Add.2
Page 56
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- Knitted or crocheted fabrics Manufacture from:
natural fibres,man-made staple fibres not carded or combed orotherwise prepared for spinning, or
-    chemical materials or textile pulp
- Other fabrics made of synthetic filament
yarn, containing more than 90% by weightof textile materialsManufacture from chemical materials
- Other Manufacture from yarn
59.07 Textile fabrics otherwise impregnated,
coated or covered; painted canvas beingtheatrical scenery, studio backcloths or thelikeManufacture from yarn
59.08 Wicks made of woven, plaited or knitted
textile materials for lamps, stoves, lighters,candles and the like; incandescent gasmantles and tubular-knitted gas mantle fabrictherefor, whether impregnated or notManufacture from single yarn
59.09 to
59.11Textile articles of a kind suitable for
industrial use:
 - Polishing discs or rings other than of felt of
heading No. 59.11Manufacture from yarn or waste fabrics or rags of
heading No. 63.10
 - Other Manufacture from:
- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or
otherwise prepared for spinning, or
- chemical materials or textile pulp
Chapter
60Knitted or crocheted fabrics Manufacture from:
 - natural fibres,
 - man-made staple fibres not carded or combed or
otherwise prepared for spinning, or
 -  chemical materials or textile pulp
Chapter61Articles of apparel and clothing accessories,
knitted or crochetedManufacture from:
- natural fibres,
- man-made staple fibres not carded or combed  or
otherwise prepared for spinning, or
- chemical materials or textile pulp
exChapter62Articles of apparel and clothing accessories,
not knitted or crocheted, except for headingNo. ex 62.13, 62.14 and ex 62.17 for whichthe rules are set out below:Manufacture from yarn
62.13 and
62.14Handkerchiefs, shawls, scarves, mufflers,
mantillas, veils and the likeManufacture from unbleached single yarn
ex 62.17 Stiffeners for collars and cuffs, cut to shape Manufacture in which
 - all the materials used are classified within a
heading other than that of the product, and
 - the value of all the materials used does not exceed
40% of the ex-works price of the product
63.01 to63.04Blankets, travelling rugs, bed linen etc.;
curtains, etc.; other furnishing articles:
- Of felt, of non-wovens Manufacture from:
    - natural fibres, or
    - chemical materials or textile pulp
- Other: Manufacture from unbleached single yarnWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
63.05 Sacks and bags, of a kind used for the
packing of goodsManufacture from:
- natural fibres,- man-made staple fibres not carded or combed or
otherwise processed for spinning, or
- chemical materials or textile pulp
63.06 Tarpaulins, awnings and sunblinds; tents,
sails for boats, sailboards or landcraft;camping goods:
- Of non-wovens Manufacture from:
    -natural fibres, or    -chemical materials or textile pulp
- Other Manufacture from unbleached single yarn
63.07 Other made-up articles, including dress
patternsManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
63.08 Sets consisting of woven fabric and yarn,
whether or not with accessories, for makingup into rugs, tapestries, embroidered tablecloths or serviettes or similar textile articles,put up in packings for retail saleEach item in the set must satisfy the rule which
would apply to it if it were not included in the set.However, non-originating articles may beincorporated provided their total value does notexceed 15% of the ex-works price of the set
64.01 to
64.05Footwear Manufacture from materials of any heading except
for non-metal footwear components of heading
No. 64.06
65.03 Felt hats and other felt headgear, made from
the hat bodies, hoods or plateaux of headingNo. 65.01, whether or not lined or trimmedManufacture from yarn or textile fibres
65.05 Hats and other headgear, knitted or
crocheted, or made up from lace, felt or othertextile fabric, in the piece (but not in strips),
whether or not lined or trimmed; hair-nets of
any material, whether or not lined ortrimmedManufacture from yarn or textile fibres
66.01 Umbrellas and sun umbrellas (including
walking-stick umbrellas, garden umbrellasand similar umbrellas)Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 68.03 Articles of slate or of agglomerated slate Manufacture from worked slate
ex 68.04
and 68.05Articles manufactured from artificial
abrasive materials based on silicone carbideManufacture from materials of any heading except
materials of heading No. 68.04 or 68.05 and silicone
carbide of heading No. 28.49
ex 68.12 Articles of asbestos or of mixtures with a
basis of asbestos or with a basis of asbestosand magnesium carbonateManufacture from fabricated asbestos fibres or from
mixtures with a basis of asbestos or with a basis ofasbestos and magnesium carbonate
ex 68.14 Articles of mica; including agglomerated or
reconstituted mica on a support of paper,paperboard or other materialsManufacture from worked mica (including
agglomerated or reconstituted mica)
70.06 Glass of heading No. 70.03, 70.04 or 70.05,
bent, edge-worked, engraved, drilled,
enamelled or otherwise worked, but notframed or fitted with other materialsManufacture from materials of heading No. 70.01
70.07 Safety glass, consisting of toughened
(tempered) or laminated glassManufacture from materials of heading No. 70.01
70.08 Multiple-walled insulating units of glass Manufacture from materials of heading No. 70.01
70.09 Glass mirrors, whether or not framed,
including rear-view mirrorsManufacture from materials of heading No. 70.01WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
70.10 Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass, of akind used for the conveyance or packing ofgoods; preserving jars of glass; stoppers, lids
and other closures, of glassManufacture in which all the materials used are
classified within a heading other than that of theproductOR
Cutting of glassware, provided the value of the uncut
glassware does not exceed 50% of the ex-works priceof the product
70.13 Glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similarpurposes (other than that of headingNo. 70.10 or 70.18)Manufacture in which all the materials used are
classified within a heading other than that of theproductOR
Cutting of glassware, provided the value of the uncut
glassware does not exceed 50% of the ex-works priceof the product
ex 70.19 Articles (other than yarn) of glass fibres Manufacture from:
- uncoloured slivers, rovings, yarn or chopped
strands, or
- glass wool
ex 71.01 Natural or cultured pearls, temporarily
threaded for transport purposesManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 71.02,ex 71.03and ex71.04Worked precious or semi-precious stones
(natural, synthetic or reconstructed)Manufacture from unworked precious or semi-
precious stones
ex 71.06,
ex 71.08
and ex71.10Precious metals, semi-manufactured or in
powder formManufacture from unwrought precious metals
ex 71.07,
ex 71.09and ex71.11Metals clad with precious metals, semi-
manufacturedManufacture from metals clad with precious metals,
unwrought
71.16 Articles of natural or cultured pearls,
precious or semi-precious stones (natural,synthetic or reconstructed)Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
71.17 Imitation jewellery Manufacture in which all the materials used are
classified within a heading other than that of theproductOR
Manufacture from base metal parts, not plated or
covered with precious metals, provided the value ofall the materials used does not exceed 50% of the ex-works price of the product
72.07 Semi-finished products of iron or non-alloy
steelManufacture from materials of heading No. 72.01,
72.02, 72.03, 72.04 or 72.05
72.08 to72.16Flat-rolled products, bars and rods, angles,
shapes and sections of iron or non-alloy steelManufacture from ingots or other primary forms of
heading No. 72.06
72.17 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading
No. 72.07
ex 72.18,
72.19 to72.22Semi-finished products, flat-rolled products,
bars and rods, angles, shapes and sections ofstainless steelManufacture from ingots or other primary forms of
heading No. 72.18
72.23 Wire of stainless steel Manufacture from semi-finished materials of heading
No. 72.18WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 72.24,72.25 to72.27Semi-finished products, flat-rolled products,
bars and rods, in irregularly wound coils, ofother alloy steelManufacture from ingots or other primary forms of
heading No. 72.24
72.28 Other bars and rods of other alloy steel;
angles, shapes and sections, of other alloy
steel; hollow drill bars and rods, of alloy or
non-alloy steelManufacture from semi-finished materials of heading
No. 72.06, 72.18 or 72.24
72.29 Wire of other alloy steel Manufacture from materials of heading No. 72.24
ex 73.01 Sheet piling Manufacture from materials of heading No. 72.06
73.02 Railway or tramway track construction
material of iron or steel, the following: rails,check-rails and rack rails, switch blades,crossing frogs, point rods and other crossing
pieces, sleepers (cross-ties), fishplates,
chairs, chair wedges, sole plates (baseplates), rail clips, bedplates, ties and othermaterial specialized for jointing or fixingrailsManufacture from materials of heading No. 72.06
73.04,
73.05 and
73.06Tubes, pipes and hollow profiles, of iron
(other than cast iron) or steelManufacture from materials of heading No. 72.06,
72.07, 72.18 or 72.24
73.08 Structures (excluding prefabricated buildings
of heading No. 94.06) and parts of structures(for example, bridges and bridge-sections,lock-gates, towers, lattice masts, roofs,roofing frameworks, doors and windows andtheir frames and thresholds for doors,
shutters, balustrades, pillars and columns), of
iron or steel; plates, rods, angles, shapes,sections, tubes and the like, prepared for usein structures, of iron or steelManufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, welded angles, shapes andsections of heading No. 73.01 may not be used
exChapter
74Copper and articles thereof, except for
heading No. 74.01 to 74.05; the rule for
heading No. ex 74.03 is set out belowManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
ex 74.03 Copper alloys, unwrought Manufacture from refined copper, unwrought, or
waste and scrap
exChapter75Nickel and articles thereof, except for
heading No. 75.01 to 75.03Manufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
 - the value of all the materials used does not exceed
50% of the ex-works price of the product
exChapter76Aluminium and articles thereof, except for
heading No. 76.01, 76.02 and ex 76.16;the rule for heading No. ex 76.16 is set outbelow:Manufacture in which
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the productWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 76.16 Articles of aluminium; except wire gauze,
netting, mesh and similar articles (includingendless strips) of aluminium wire, andexpanded metal of aluminiumManufacture in which:
- all the materials used are classified within a heading
other than that of the product. However, gauze,netting, mesh and similar articles (including
endless strips) of aluminium wire, and expanded
metal of aluminium may be used, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
exChapter78Lead and articles thereo f, except for heading
No. 78.01 and 78.02; the rule for headingNo. 78.01 is set out belowManufacture in which:
- all the materials used are classified within a
heading other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
78.01 Unwrought lead:
- Refined lead Manufacture from "bullion" or "work" lead
- Other Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, waste and scrap of headingNo. 78.02 may not be used
ex
Chapter
79Zinc and articles thereof, except for heading
No. 79.01 and 79.02; the rule for heading
No. 79.01 is set out belowManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
79.01 Unwrought zinc Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, waste and scrap of heading
No. 79.02 may not be used
ex
Chapter80Tin and articles thereof, except for heading
No. 80.01, 80.02 and 80.07; the rule forheading No. 80.01 is set out belowManufacture in which:
 - all the materials used are classified within a
heading other than that of the product, and
 - the value of all the materials used does not exceed
50% of the ex-works price of the product
80.01 Unwrought tin Manufacture in which all the materials used are
classified within a heading other than that of the
product.  However, waste and scrap of headingNo. 80.02 may not be used
exChapter81Other base metals; articles thereof Manufacture in which the value of all the materials
classified within the same heading as the productsused does not exceed 50% of the ex-works price ofthe product
82.06 Tools of two or more of the heading
No. 82.02 to 82.05, put up in sets for retail
saleManufacture in which all the materials used are
classified within a heading other than heading
No. 82.02 to 82.05. However, tools of headingNo. 82.02 to 82.05 may be incorporated into the setprovided their value does not exceed 15% of theex-works price of the set
82.07 Interchangeable tools for hand tools, whether
or not power-operated, or for machine-tools
(for example, for pressing, stamping,
punching, tapping, threading, drilling,boring, broaching, milling, turning orscrewdriving), including dies for drawing orextruding metal, and rock-drilling or earth-
boring toolsManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
40% of the ex-works price of the productWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
82.08 Knives and cutting blades, for machines or
for mechanical appliancesManufacture in which:
- all the materials used are classified in a heading
other than that of the product, and
- the value of all the materials used does not exceed
40% of the ex-works price of the product
ex 82.11 Knives with cutting blades, serrated or not
(including pruning knives), other than knivesof heading No. 82.08Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, knife blades and handles of basemetal may be used
82.14 Other articles of cutlery (for example, hair
clippers, butcher's or kitchen cleavers,choppers and mincing knives, paper knives);
manicure or pedicure sets and instruments
(including nail files)Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, handles of base metal may be
used
82.15 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, sugartongs and similar kitchen or tablewareManufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, handles of base metal may beused
ex 83.06 Statuettes and other ornaments, of base metal Manufacture in which all the materials used are
classified within a heading other than that of the
product.  However, the other materials of headingNo. 83.06 may be used provided their value does notexceed 30% of the ex-works price of the product
exChapter84Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof; exceptfor heading No. 84.03, ex 84.04, 84.18, 84.52
and 84.80 for which the rules are set out
below:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
84.03 andex 84.04Central heating boilers, other than those of
heading No. 84.02, and auxiliary plant foruse with central heating boilersManufacture in which all the materials used are
classified within a heading other than headingNo. 84.03 or 84.04
84.18 Refrigerators, freezers and other refrigerating
or freezing equipment, el ectric or other; heat
pumps other than air conditioning machines
of heading No. 84.15Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
84.52 Sewing machines, other than book-sewing
machines of heading No. 84.40; furniture,bases and covers specially designed for
sewing machines; sewing machine needles:
- Sewing machines Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all of the non-originating materials
used in assembling the head (without motor) doesnot exceed the value of the originating materials
used, and
- the thread tension, crochet and zigzag mechanisms
used are already originating
- Other Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe productWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
84.80 Moulding boxes for metal foundry; mould
bases; moulding patterns; moulds for metal(other than ingot moulds), metal carbides,glass, mineral materials, rubber or plasticsManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex
Chapter
85Electrical machinery and equipment and
parts thereof; sound recorders and
reproducers, television image and soundrecorders and reproducers and parts andaccessories of such articles; except forheading No. ex 85.17, ex 85.18, 85.19 to85.21, 85.25 to 85.29 for which the rules are
set out below:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
ex 85.17 Videophones Manufacture in which:
 - the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
ex 85.18 Microphones and stands therefor;
loudspeakers, whether or not in a cabinet;audio-frequency electric amplifiers; electricamplifier systemsManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials
used does not exceed the value of theoriginating materials used
85.19 Turntables (record decks), record players,
cassette players and other sound reproducingapparatus which do not incorporate a soundrecording deviceManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
85.20 Magnetic tape recorders and other sound
recording apparatus, whether or not theseincorporate a sound reproducing deviceManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
85.21 Video recording or reproducing apparatus,
whether or not incorporating a video tunerManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
85.25 Transmission apparatus for radio-telephony,
radio-telegraphy, radio-broadcasting or
television, whether or not incorporatingreception apparatus or sound recording orreproducing apparatus; television cameras;still image video cameras and other videocamera recordersManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
85.26 Radar apparatus, radio navigational aid
apparatus and radio remote control apparatusManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials usedWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
85.27 Reception apparatus for radio-telephony,
radio-telegraphy or radio-broadcasting,whether or not combined, in the samehousing, with sound recording or
reproducing apparatus or a clockManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
 - the value of all the non-originating materials used
does not exceed the value of the originating
materials used
85.28 Reception apparatus for television, whether
or not incorporating radio-broadcastreceivers, or sound or video reproducingapparatus; video monitors and videoprojectorsManufacture in which:
 - the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
85.29 Parts suitable for use solely or principally
with the apparatus of heading No. 85.25 to85.28:
- Suitable for use solely or principally with
video recording or reproducing apparatusManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
- Other Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
86.01 to86.06Railway or tramway locomotives, rolling-
stock and parts thereofManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
86.08 Railway or tramway track fixtures and
fittings; mechanical (including electro-mechanical) signalling, safety or trafficcontrol equipment for railways, tramways,roads, inland waterways, parking facilities,port installations or airfields; parts of the
foregoingManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
86.09 Containers (including containers for the
transport of fluids) specially designed andequipped for carriage by one or more modesof transportManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
exChapter
87Vehicles other than railway or tramway
rolling-stock and parts and accessories
thereof; except for heading No. 87.11 and
ex 87.12 for which the rules are set outbelow:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
87.11 Motorcycles (including mopeds) and cycles
fitted with an auxiliary motor, with orwithout side-cars; side-carsManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
ex 87.12 Bicycles without ball bearings Manufacture from materials not classified within
heading No. 87.14
88.04 Parachutes (including dirigible parachutes
and paragliders) and rotochutes; parts thereofand accessories thereto:WT/COMTD/N/6/Add.2
Page 64
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
  - Rotochutes Manufacture from materials of any heading including
other materials of heading No. 88.04
Chapter89Ships, boats and floating structures Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, hulls of heading No. 89.06 may
not be used
ex
Chapter90Optical, photographic, cinematographic,
measuring, checking, precision, medical orsurgical instruments and apparatus; parts andaccessories thereof; except for headingNo. ex 90.05, ex 90.06, 90.07, 90.11,ex 90.18 and 90.28 for which the rules are set
out below:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
ex 90.05 Binoculars, monoculars, other optical
telescopes and mountings therefor, exceptastronomic retracting telescopes andmountings thereforManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
ex 90.06 Photographic (other than cinematographic)
cameras; photographic flashlight apparatusand flashbulbs other than electrically ignitedflashbulbsManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- where the value of all the non-originating materials
used does not exceed the value of the originatingmaterials used
90.07 Cinematographic cameras and projectors,
whether or not incorporating sound
recording or reproducing apparatusManufacture in which:
- in which the value of all the materials used does not
exceed 40% of the ex-works price of the product,and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
90.11 Compound optical microscopes, including
those for photomicrography,
cinephotomicrography or microprojectionManufacture:
- in which the value of all the materials used does
not exceed 40% of the ex-works price of theproduct, and
 - the value of all the non-originating materials used
does not exceed the value of the originating
materials used
ex 90.18 Dentists' chairs incorporating dental
appliances or dentists' spittoonsManufacture from materials of any heading,
including other materials of heading No. 90.18
90.28 Gas, liquid or electricity supply or
production meters, including calibratingmeters therefor:
- Parts and accessories Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
- Other Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials usedWT/COMTD/N/6/Add.2
Page 65
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
exChapter91Clocks and watches and parts thereof; except
for heading No. 91.05, 91.09 to 91.13 forwhich the rules are set out below:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
91.05 Other clocks and watches Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
91.09 Clock movements, complete and assembled Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
91.10 Complete watch or clock movements,
unassembled or partly assembled (movementsets); incomplete watch or clock movements,
assembled; rough watch or clock movementsManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
91.11 Watch cases and parts thereof Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
91.12 Clock cases and cases of a similar type for
other goods of this Chapter, and parts thereofManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
91.13 Watch straps, watch bands and watch
bracelets, and parts thereof:
-  Of base metal, whether or not plated, or
clad with precious metalManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
- Other Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
Chapter92Musical instruments; parts and accessories of
such articlesManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
Chapter
93Arms and ammunitions; parts and
accessories thereofManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
94.05 Lamps and lighting fittings including
searchlights and spotlights and parts thereof,not elsewhere specified or included;illuminated signs, illuminated name-plates
and the like, having a permanently fixed light
source, and parts thereof not elsewherespecified or includedManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
94.06 Prefabricated buildings Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
95.03 Other toys; reduced-size ("scale") models
and similar recreational models, working or
not; puzzles of all kindsManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
ex 95.06 Golf clubs and parts thereof Manufacture from roughly shaped blocksWT/COMTD/N/6/Add.2
Page 66
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 96.01andex 96.02Articles of animal, vegetable or mineral
carving materialsManufacture from "worked" carving materials of the
same heading
ex 96.03 Brooms and brushes (except for besoms and
the like), hand-operated mechanical floor
sweepers, not motorized, paint pads and
rollers, squeegees and mopsManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price of
the product
96.05 Travel sets for personal toilet, sewing or shoe
or clothes cleaningEach item in the set must satisfy the rule which
would apply to it if it were not included in the set.However, non-originating articles may beincorporated, provided their total value does notexceed 15% of the ex-works price of the set
96.06 Buttons, press-fasteners, snap-fasteners and
press-studs, button moulds and other parts of
these articles; button blanksManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
96.08 Ball point pens; felt tipped and other porous-
tipped pens and markers; fountain pens,
stylograph pens and other pens; duplicating
stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders;parts (including caps and clips) of theforegoing articles, other than those ofheading No. 96.09Manufacture in which all the materials used are
classified in a heading other than that of the product.
However, nibs or nib points may be used.
96.12 Typewriter or similar ribbons, inked or
otherwise prepared for giving impressions,
whether or not on spools or in cartridges;ink-pads, whether or not inked, with orwithout boxesManufacture in which
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
ex 96.14 Smoking pipes or pipe bowls Manufacture from roughly shaped blocksWT/COMTD/N/6/Add.2
Page 67
Appendix I to Part II
CERTIFICATE OF ORIGIN, FORM A
Printing instructions
1. The certificate of origin, Form A, must conform to the specimen shown in this appendix.  The
form shall be printed in English or French.
2. The notes on the reverse of the form may be printed in a language other than English or
French.
3. Each form shall measure 210  x  297 mm; a tolerance of up to plus 8 mm or minus 5 mm in
length may be allowed.  The paper used must be white, sized for writing, not containing mechanical
pulp and weighing not less than 25 g/m2.  It shall have a printed green guilloche pattern background
making any falsification by mechanical or chemical means apparent to the eye.
4. If the forms have several copies, only the top copy, which is the original, shall be printed with
a printed green guilloche-pattern background.
5. The competent authorities may print the form s themselves or may have them printed by
approved printers.  In the latter case, each form must include a reference to such approval.  Each formmust bear the name and address of the printer or a mark by which the printer can be identified.  It
shall also bear a serial number, either printed or not, by which it can be identified.
6. Certificates of origin, a specimen of which is shown in this appendix, shall be accepted as
from the date these Regulations enter into force.   Certificates made out in accordance with the
previous specimen shall be accepted for a transitional period of six months.WT/COMTD/N/6/Add.2
Page 68
Appendix II to Part II
INVOICE DECLARATION
The invoice declaration referred to in Section 22, the text of which is given below, must be
made out in accordance with the footnotes.  However, the footnotes do not have to be reproduced.
(a) English version
The exporter of the products covered by this document (customs authorization N° ...13)
declares that, except where otherwise clea rly indicated, these products are of .......................
preferential origin according to the rules of origin of the Norwegian Generalized System ofPreferences.
.....................................................
14)
(place and date)
....................................................15)
(Signature of the exporter; in addition the name of the person signing the declaration has to be
indicated in clear script)
(b) French version
L'exportateur des produits couverts par le présent document (autorisation douanière n° ….13)
déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle .. au sens des
règles d'origine du Système des préférences tarifaires généralisées de la Norvège.
…...........................................14)
(Lieu et date)
..…..........................................15)
(Signature de l'exportateur; le nom de la personne qui signe la déclaration doit en plus être
indiqué avec des caracterères imprimés)
                                                     
13 When the invoice declaration is made out by an approved Norwegian exporter as referred to in
Section 24 of these regulations, the authorization number of the approved exporter must be entered in this space.For export from a GSP beneficiary country and when the invoice declaration is not made out by an approved
Norwegian exporter, the words in brackets shall be omitted or the space left blank.
14 These indications may be omitted if the information is contained on the document itself (the invoice).
15 In cases where the exporter is not required to sign in accordance with the provisions of Sections 22
and 24 of these regulations, the exemption of signature also implies the exemption of the name of the signatory.WT/COMTD/N/6/Add.2
Page 69
Appendix III to Part II
MOVEMENT CERTIFICATE EUR.1
Printing instructions
1. The movement certificate EUR.1 must conform to  the specimen shown in this appendix.  The
certificate shall be printed in English or French.  The notes on the reverse of the certificate may be
printed in a language other than English or French.
2. Each form shall measure 210  x  297 mm. A tolerance of up to plus 5 mm in length is
allowed.  The paper used must be white, sized for writing, not containing mechanical pulp 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.
The certificate shall be completed in English or French.WT/COMTD/N/6/Add.2
Page 70
MOVEMENT CERTIFICATE  EUR.1
1.  Exporter  (Name, full address, country) EUR.1 N° A 000.000
See notes overleaf before completing this form
2.  Certificate used in preferential trade between
……….   ……………………………………………….
3.  Consignee (Name, full address, country)
     (Optional)And
…………………………………………………………
(insert appropriate countries, group of countries or territories)
4.  Country, group of
countries or territory in
which the products are
considered as originating5.  Country, group of countries or
territory of destination
6.  Transport details (Optional) 7.  Remarks
1) If goods
are not
packed,
indicatenumber ofarticles or
state “in
bulk”, asappropriate.8.  Item number; marks and numbers; number and kind of packages(1);
description of goods9. Gross weight
(kg) or other
measure (l, m³,
etc.)10.Invoices
(Optional)
2) Complete
only wherethe
regulations of
the exportingcountry orterritory
require.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 described
above meet the conditions required for the issue of
this certificate.
Place and date:   ………………...
…………………………………………………..
(Signature)WT/COMTD/N/6/Add.2
Page 71
(reverse)
13.  REQUEST FOR VERIFICATION, to 14.  RESULT OF VERIFICATION
Verification carried out shows that this certificate (1)
□
Was issued by the Customs Office indicated and that the information
contained therein is accurate.
□
Does not meet the requirements as to authenticity and accuracy (seeremarks appended).
Verification of the authenticity and accuracy of thiscertificate is requested
……………………………………………………
(Place and date )
Stamp
………………………………………………..
(Signature)…………………………………………………………………………
(Place and date)
Stamp
…………………..
(Signature)
________________________(1) Insert X in the appropriate box.
NOTES
1. Certificates must not contain erasures or words written over one another.  Any alteration must be made by deleting
the incorrect particulars and adding any necessary corrections .  Any such alteration must be initialled by the person who
completed the certificate and endorsed by the Customs authorities of the issuing country or territory.
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item
number.  A horizontal line must be drawn immediately below the last item.  Any unused sp ace must be struck through in
such a manner as to make any later additions impossible.
3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be
identified.WT/COMTD/N/6/Add.2
Page 72
APPLICATION FOR A MOVEMENT CERTIFICATE
1.  Exporter  (Name, full address, country) EUR.1 N° A 000.000
See notes overleaf before completing this form
2.  Certificate used in preferential trade between
……….
3.  Consignee (Name, full address, country)
    (Optional)And
……………………………………………………………….
(insert appropriate countries, group of countries or territories)
4.  Country, group of
countries or territory in
which the products are
considered as originating5.  Country, group of countries or
territory of destination
6.  Transport details (Optional) 7.  Remarks
1) If goods
are not
packed,indicatenumber
of articles or
state “inbulk”, asappropriate.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)WT/COMTD/N/6/Add.2
Page 73
PART III
Scope of Products (Coverage)
DECLARATION BY THE EXPORTER
I, the undersigned, exporter of the goods described overleaf,
DECLARE that the goods meet the conditions required for the issue of the attached certificate;
SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions:
……………………………………………………………………………………………..
……………………………………………………………………………………………..
……………………………………………………………………………………………..
SUBMIT the following supporting documents16:
……………………………………………………………………………………………..
……………………………………………………………………………………………..……………………………………………………………………………………………..
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 out
by the said authorities;
REQUEST the issue of the attached certificate for these goods.
……………………………………………………………..
(Place and date)
……………………………………………………………..
(Signature)
                                                     
16 For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to
the products used in manufacture or to the goods re-exported in the same state.WT/COMTD/N/6/Add.2
Page 74
LIST 1
Products Qualifying for 30 per cent Reduction of the Normally Applicable Customs Duty when
Originating in a "Least-Dev eloped" GSP-Country (LDC)
Preferential tariff treatemnt is given within indi cative ceilings of 20.000 tonnes for protein feeding
stuffs, 75.000 tonnes for carbohydrate feeding stuffs and 100.000 tonnes for grain for human consumption.
Products marked with (*) are subject to an automatic licencing system.
Heading No. Description of Products
* ex 04.02 Milk and cream, concentrated or cont aining added sugar or other sweetening matter.
.1000  - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%
 - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
.2100  - - Not containing added sugar or other sweetening matter
.2900  - - Other
* ex 04.04 Whey, whether or not concentrated or containing added sugar or other sweetening
matter; products consisting of natural milk constituents, whether or not containing
added sugar or other sweetening matter,  not elsewhere specified or included.
ex .1000  - Whey and modified whey, whether or not concentrated or containing added sugar or
other sweetening matter
.9000  - Other
* ex 04.05 Butter and other fats and oils derived from milk; dairy spreads.
.1000  - Butter
.9000  - Other
* ex 05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape),
treated with acid or degelatinised; powder and waste of these products.
 - Other:
.9010  - - For feed purpose
* ex 05.11 Animal products not el sewhere specified or included; de ad animals of Chapter 1 or 3,
unfit for human consumption.
 - Other:
 - -  Products of fish or crustaceans, molluscs  or other aquatic invertebrates; dead animals
of Chapter 3:
 - - - For feed purpose:
.9111  - - - - Waste fish (industrial fish)
.9112  - - - - Fish heads and tails, dried, whether or not cut
.9113  - - - - Other fish waste
.9119  - - - - Other
 - - Other:
 - - - Blood powder, unfit for human consumption:
.9911  - - - - For feed purpose
 - - - Meat and blood:
.9930  - - - - For feed purpose
 - - - Other:
.9980  - - - - For feed purposeWT/COMTD/N/6/Add.2
Page 75
Heading No. Description of Products
* ex 07.09 Other vegetables, fresh or chilled.
 - Other:
 - - Sweet corn:
.9041  - - - For feed purpose
* ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
 - Sweet corn:
.4010  - - For feed purpose
* ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solu tions), but unsuitable in that state for
immediate consumption.
 - Other vegetables; mixtures of vegetables:
 - - Sweet corn:
.9011  - - - For feed purpose
* ex 07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but  not further prepared.
 - Other vegetables; mixtures of vegetables:
 - - Sweet Corn:
.9031  - - - For feed purpose
* ex 07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.
.1000  - Peas ( Pisum sativum )
 - Chickpeas (garbanzos):
.2010  - - For feed purpose
 - Beans ( Vigna spp., Phaseolus spp. ):
.3100  - - Beans of the species Vigna mungo (L.) Heeper  or Vigna radiata (L.) Wilczek
.3200  - - Small red ( Adzuki ) beans ( Phaeolus  or Vigna angularis )
.3300  - - Kidney beans, including white pea beans ( Phaseolus vulgaris )
.3900  - - Other
 - Lentils:
.4010  - - For feed purpose
 - Broad beans ( Vicia faba var. major ) and horse beans ( Vicia faba var. equina  and Vicia
faba  var. minor ):
.5010  - - For feed purpose
.9000  - Other
* ex 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and
tubers with high starch or i nulin content, fresh, chilled,  frozen or dried, whether or
not sliced or in the form of pellets; sago pith.
 - Manioc (cassava):
.1010  - - For feed purpose
 - Sweet potatoes:
.2010  - - For feed purpose
.9000  - Other
* ex 08.05 Citrus fruit, fresh or dried.WT/COMTD/N/6/Add.2
Page 76
Heading No. Description of Products
 - Oranges:
.1010  - - For feed purpose
 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus
hybrids:
.2010  - - For feed purpose
 - Lemons ( Citrus limon, Citrus limonum ) and limes ( Citrus aurantifolia ):
.3011  - - Lemons for feed purpose
.3030  - - Limes for feed purpose
 - Grapefruit:
.4010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* 08.14 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or
provisionally preserved in br ine, in sulphur water or in  other preservative solutions.
* 10.01 Wheat and meslin.
* 10.02 Rye.
* 10.03 Barley.
* 10.04 Oats.
* ex 10.05 Maize (corn).
 - Other
.9010  - - For feed purpose
* ex 10.06 Rice.
 - Rice in the husk (paddy or rough)
.1010  - - For feed purpose
 - Husked (brown) rice:
.2010  - - For feed purpose
 - Semi-milled or wholly milled rice, whether or not polished or glazed:
.3020  - - For feed purpose
 - Broken rice:
.4020  - - For feed purpose
* ex 10.07 Grain sorghum.
.0010  - For feed purpose
* ex 10.08 Buckwheat, millet a nd canary seed; other cereals.
 - Buckwheat:
.1010  - - For feed purpose
 - Millet:
.2010  - - For feed purpose
 - Canary seed:
.3010  - - For feed purpose
.9000  - Other cerealsWT/COMTD/N/6/Add.2
Page 77
Heading No. Description of Products
* 11.01 Wheat or meslin flour.
* ex 11.02 Cereal flours other than of wheat or meslin.
.1000  - Rye flour
 - Maize (corn) flour:
.2010  - - For feed purpose
 - Rice flour:
.3010  - - For feed purpose
 - Other:
 - - Buckwheat flour:
.9001  - - - For feed purpose
.9009  - - Other
* ex 11.03 Cereal groats, meal and pellets.
 - Groats and meal:
.1100  - - Of wheat
.1200  - - Of oats
 - - Of maize (corn):
.1310  - - - For feed purpose
 - - Of rice
.1410  - - - For feed purpose
.1900  - - Of other cereals
 - Pellets:
.2100  - - Of wheat
.2900  - - Of other cereals
* ex 11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or
kibbled), except rice of head ing No. 10.06; germ of cereals, whole, rolled, flaked or
ground.
 - Rolled or flaked grains:
.1100  - - Of barley
.1200  - - Of oats
.1900  - - Of other cereals
 - Other worked grains (for example, hulled pearled, sliced or kibbled):
.2100  - - Of barley
.2200  - - Of oats
 - - Of maize (corn):
.2310  - - - For feed purpose
 - - Of other cereals:
 - - - Of buckwheat:
.2901  - - - - For feed purpose
 - - - Of millet:WT/COMTD/N/6/Add.2
Page 78
Heading No. Description of Products
.2903  - - - - For feed purpose
.2909  - - - Other
.3000  - Germ of cereals, whole, rolled, flaked or ground
* 11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.
* ex 11.06 Flour, meal and powder of the dried leguminous vegetables of heading No. 07.13, of
sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8.
 - Of the dried leguminous vegetables of heading No. 07.13:
.1010  - - For feed purpose
.2000  - Of sago or of roots or tubers of heading No. 07.14
 - Of the products of Chapter 8:
.3010  - - For feed purpose
* ex 11.07 Malt, whether or not roasted.
 - Not roasted:
.1010  - - For feed purpose
 - Roasted:
.2010  - - For feed purpose
* ex 11.08 Starches; inulin.
 - Starches:
 - - Wheat starch:
.1110  - - - Containing potato starch
 - - - Other:
.1180  - - - - For feed purpose
.1190  - - - - Other
 - - Maize (corn) starch:
.1210  - - - Containing potato starch
 - - - Other:
.1280  - - - - For feed purpose
.1300  - - Potato starch
 - - Manioc (cassava) starch:
.1410  - - - Containing potato starch
 - - - Other:
.1480  - - - - For feed purpose
 - - Other starches:
.1910  - - - Laundry starch
 - - - Other:
.1920  - - - Containing potato starch
 - - - Other:
.1980  - - - - For feed purposeWT/COMTD/N/6/Add.2
Page 79
Heading No. Description of Products
.1990  - - - - Other
 - Inulin:
.2010  - - For feed purpose
* ex 11.09 Wheat gluten, whether or not dried.
.0010  - For feed purpose
* ex 12.01 Soya beans, whether or not broken.
.0010  - For feed purpose
* ex 12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
 - In shell:
.1010  - - For feed purpose
 - Shelled, whether or not broken:
.2010  - - For feed purpose
* ex 12.03 Copra.
.0010  - For feed purpose
* ex 12.04 Linseed, whether or not broken.
.0010  - For feed purpose
* ex 12.05 Rape or colza seeds, whether or not broken.
.0010  - For feed purpose
* ex 12.06 Sunflower seeds, whether or not broken.
.0010  - For feed purpose
* ex 12.07 Other oil seeds and oleaginous fruits, whether or not broken.
 - Palm nuts and kernels:
.1010  - - For feed purpose
 - Cotton seeds:
.2010  - - For feed purpose
 - Castor oil seeds:
.3010  - - For feed purpose
 - Sesamum seeds:
.4010  - - For feed purpose
 - Mustard seeds:
.5010  - - For feed purpose
 - Safflower seeds:
.6010  - - For feed purpose
 - Other:
 - - Poppy seeds:
.9110  - - - For feed purpose
 - - Shea nuts (karite nuts):
.9210  - - - For feed purpose
 - - Other:WT/COMTD/N/6/Add.2
Page 80
Heading No. Description of Products
.9910  - - - For feed purpose
* ex 12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
 - Of soya beans:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 12.12 Locust beans, seaweeds and other al gae, sugar beet and sugar cane, fresh, chilled,
frozen or dried, whether or not ground; fruit stones and kernels and other vegetableproducts (including unroasted chicory roots of the variety Cichorium intybus sativum )
of a kind used primarily for human consum ption, not elsewhere specified or included.
 - Locust beans, including locust bean seeds:
.1010  - - For feed purpose
 - Seaweeds and other algae:
.2010  - - For feed purpose
 - Other:
 - - Sugar beet:
.9110  - - - For feed purpose
 - - Sugar cane:
.9210  - - - For feed purpose
* 12.14 Swedes, mangolds, fodder r oots, hay, lucerne (alfalfa), cl over, sainfoin, forage kale,
lupines, vetches and similar forage products, whether or not in the form of pellets.
* 15.01 Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 15.03.
* ex 15.02 Fats of bovine animals, sheep or goats, other than those of heading No. 15.03.
.0011  - For feed purpose
* ex 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined,
but not chemically modified.
 - Fish-liver oils and their fractions
.1011  - - For feed purpose, including veterinary oil
 - Fats and oils and their fractions, of fish, other than liver oils:
.2011  - - For feed purpose
 - Fats and oils and their fractions, of marine mammals:
.3011  - - For feed purpose
* ex 15.06 Other animal fats and oils and their fractions, whether or not refined, but not
chemically modified.
.0011  - For feed purpose
* ex 15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil, whether or not degummed:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil:WT/COMTD/N/6/Add.2
Page 81
Heading No. Description of Products
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.
 - Virgin:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 15.10 Other oils and their fractions, obtained  solely from olives, whether or not refined, but
not chemically modified, including blends of these oils or fractions with oils or
fractions of heading No. 15.09.
.0010  - For feed purpose
* ex 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil
.1010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
* ex 15.12 Sunflower-seed, safflower or cotton-s eed oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Sunflower-seed or safflower oil and fractions thereof:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Cotton-seed oil and its fractions:
 - - Crude oil, whether or not gossypol has been removed:
.2110  - - - For feed purpose
 - - Other:
.2911  - - - For feed purpose
* ex 15.13 Coconut (copra), palm kernel or ba bassu oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Coconut (copra) oil and its fractions:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1911  - - - For feed purpose
 - Palm kernel or babassu oil and fractions thereof:
 - - Crude oil:
.2110  - - - For feed purpose
 - - Other:
.2911  - - - For feed purposeWT/COMTD/N/6/Add.2
Page 82
Heading No. Description of Products
* ex 15.14 Rape, colza or mustard oil and frac tions thereof, whether or  not refined, but not
chemically modified.
 - Crude oil
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether
or not refined, but not chemically modified.
 - Linseed oil and its fractions:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Maize (corn) oil and its fractions:
 - - Crude oil:
.2110  - - - For feed purpose
 - - Other:
.2910  - - - For feed purpose
 - Castor oil and its fractions:
.3010  - - For feed purpose
 - Tung oil and its fractions:
.4010  - - For feed purpose
 - Sesame oil and its fractions:
.5011  - - For feed purpose
 - Jojoba oil and its fractions:
.6010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
* ex 15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified  or elaidinised, whether or not refined, but not further
prepared.
 - Animal fats and oils and their fractions:
.1011  - - For feed purpose
 - Vegetable fats and oils and their fractions:
.2011  - - For feed purpose
* ex 15.17 Margarine; edible mixtures or preparatio ns of animal or vegetable fats or oils or of
fractions of different fats or oils  of this Chapter, ot her than edible fats  or oils or their
fractions of heading No. 15.16.
 - Margarine, excluding liquid margarine:
.1010  - - For feed purpose
 - Other:
.9011  - - For feed purposeWT/COMTD/N/6/Add.2
Page 83
Heading No. Description of Products
* ex 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise
chemically modified, excluding those of heading No. 15.16; inedible mixtures or
preparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not else where specified or included.
.0011  - For feed purpose
* ex 15.20 Glycerol, crude; gly cerol waters and glycerol lyes.
.0010  - For feed purpose
* ex 15.22 Degras; residues resulting from the treatment of fatty substances or animal or
vegetable waxes.
.0011  - For feed purpose
* ex 17.01 Cane or beet sugar and ch emically pure sucrose, in solid form.
 - Raw sugar not containing added flavouring or colouring matter:
 - - Cane sugar:
.1110  - - - For feed purpose
 - - Beet sugar:
.1210  - - - For feed purpose
 - Other:
 - - Containing added flavouring or colouring matter:
.9110  - - - For feed purpose
 - - Other:
.9910  - - - For feed purpose
* ex 17.02 Other sugars, including chemically pu re lactose, maltose, glucose and fructose, in
solid form; sugar, syrups not containing added flavouring or colouring matter;
artificial honey, whether or not mixed with natural honey; caramel.
 - Lactose and lactose syrup:
 - - Containing by weight 99% or more lactos e, expressed as anhydrous lactose, calculated
on the dry matter:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Maple sugar and maple syrup:
.2010  - - For feed purpose
.3000  - Glucose and glucose syrup, not containing fructose or containing in the dry state less
than 20% by weight of fructose
.4000  - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by
weight of fructose
 - Chemically pure fructose:
.5010  - - For feed purpose
 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight
of fructose:
.6010  - - For feed purpose
 - Other, including invert sugar:WT/COMTD/N/6/Add.2
Page 84
Heading No. Description of Products
 - - For feed purpose:
.9011  - - - Artificial honey
.9021  - - - Other
* ex 17.03 Molasses resulting from the extraction or refining of sugar.
 - Cane molasses:
1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 19.01 Malt extract; food preparations of flour, meal, starch or malt extract, not containing
cocoa or containing less than 40% by weight of cocoa calculated on a totally defattedbasis, not elsewhere specified or included; food preparations of goods of headingsNos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of
cocoa calculated on a totally defatted ba sis, not elsewhere specified or included.
 - Other:
.9010  - - Malt extract
* ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwiseprepared, not elsewhere sp ecified or included.
 - Other
 - - Pre-cooked rice not containing any added ingredients:
.9010  - - - For feed purpose
* ex 20.01 Vegetables, fruit, nuts and other edib le parts of plants, p repared or preserved by
vinegar or acetic acid.
 - Other:
 - - Vegetables:
 - - - Sweet corn ( Zea mays var. saccharata ):
.9031  - - - - For feed purpose
* ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Other vegetables and mixtures of vegetables:
 - - Sweet corn ( Zea mays var. saccharata ):
.9011  - - - For feed purpose
* ex 20.05 Other vegetables prepa red or preserved otherw ise than by vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
 - Sweet corn ( Zea mays var. saccharata ):
.8010  - - For feed purpose
* ex 20.08 Fruit, nuts and other edible parts of plants, otherwise p repared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, notelsewhere specified or included.
 - Nuts, ground-nuts and other seeds, whether or not mixed together:
 - - Ground-nuts:
 - - - Other:
.1180  - - - - For feed purposeWT/COMTD/N/6/Add.2
Page 85
Heading No. Description of Products
.1900  - - Other, including mixtures
 - Citrus fruit:
.3010  - - For feed purpose
 - Other, including mixtures other than those of subheading No. 2008.19:
 - - Palm hearts:
.9110  - - - For feed purpose
* ex 21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including
vaccines of heading No. 30.02); prepared baking powders.
 - Inactive yeasts; other single-cell micro-organisms, dead:
.2010  - - Yeasts for feed purpose
.2031  - - Other single-cell micro-organisms, dead, for feed purpose
* ex 23.01 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or
other aquatic invertebra tes, unfit for human consumption; greaves.
.1000  - Flours, meals and pellets, of meat or meat offal; greaves
 - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic
invertebrates:
.2010  - - For feed purpose
* ex 23.02 Bran, sharps and other residues, wheth er or not in the form of pellets, derived from
the sifting, milling or other working of  cereals or of leguminous plants.
 - Of maize (corn):
.1010  - - For feed purpose
 - Of rice:
.2010  - - For feed purpose
.3000  - Of wheat:
.4000  - Of other cereals
 - Of leguminous plants:
.5010  - - For feed purpose
* ex 23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other
waste of sugar manufacture, brewing .
 - Residues of starch manufacture and similar residues:
.1010  - - For feed purpose
 - Beet-pulp, bagasse and other waste of sugar manufacture:
.2010  - - For feed purpose
 - Brewing or distilling dregs and waste:
.3010  - - For feed purpose
* ex 23.04 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of soya-bean oil.
.0010  - For feed purpose
* ex 23.05 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of ground-nut oil.
.0010  - For feed purposeWT/COMTD/N/6/Add.2
Page 86
Heading No. Description of Products
* ex 23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of vegetable fats or oils, other than those of heading
No. 23.04 or 23.05.
 - Of cotton seeds:
.1010  - - For feed purpose
 - Of linseed:
.2010  - - For feed purpose
 - Of sunflower seeds:
.3010  - - For feed purpose
 - Of rape or colza seeds:
.4010  - - For feed purpose
 - Of coconut or copra:
.5010  - - For feed purpose
 - Of palm nuts or kernels:
.6010  - - For feed purpose
 - Of maize (corn) germ:
.7010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 23.07 Wine lees; argol.
.0010  - For feed purpose
* ex 23.08 Vegetable materials and vegetable waste, vegetable residues and by-products,
whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere
specified or included.
* ex 23.09 Preparations of a kind used in animal feeding.
 - Other:
 - - Containing meat or meat offal of land animals, in airtight containers:
.9020  - - - For other animals
 - - Other
 - - - Fish fodder:
.9040  - - - - For other fish
 - - - Birds food:
.9060  - - - - For other birds
 - - - Other:
.9090  - - - - For other animals
* ex 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
derivatives.
- Other polyhydric alcohols
.4500 - - Glycerol
*  ex 35.02 Albumins (including concentrates of two or more whey proteins, containing by
weight more than 80% whey proteins, calculated on the dry matter), albuminates and
other albumin derivatives.
 - Egg albumin:WT/COMTD/N/6/Add.2
Page 87
Heading No. Description of Products
 - - Dried:
.1101  - - - Unfit for human consumption
.1109  - - - Other
 - - Other:
.1901  - - - Unfit for human consumption
.1909  - - - Other
 - Other:
 - - Other albumins:
 - - - Unfit for human consumption:
.9011  - - - - For feed purpose
 - - - Other:
.9040  - - - - For feed purpose
 - - Albuminates and other albumin derivatives:
.9060  - - - For feed purpose
* ex 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty
alcohols.
 - Industrial monocarboxylic fatty acids; acid oils from refining:
 - - Stearic acids:
.1110  - - - For feed purpose
 - - Oleic acid:
.1210  - - - For feed purpose
 - - Tally oil fatty acids:
.1310  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Industrial fatty alcohols:
.7010  - - For feed purposeWT/COMTD/N/6/Add.2
Page 88
LIST 2
Products Qualifying for 100 per cent Reduction of the Normally Applicable Customs Duty when
Originating in an "Ordinary" GSP-Country.
Products marked with (*) are subject to an automatic licencing system.
Heading No. Description of Products
* ex 02.08 Other meat and edible meat offal, fresh, chilled or frozen.
.2000  - Frogs' legs
ex 03.05 Fish, dried, salted or in brine; smok ed fish, whether or not cooked before or during
the smoking process; flours, meals and pellets of fish, fit for human consumption.
 - Smoked fish, including fillets:
.4200  - - Herrings (Clupea harengus, Clupea pallasii)
.4900  - - Other
ex 03.06 Crustaceans, whether in shell or not, liv e, fresh, chilled, frozen , dried, salted or in
brine; crustaceans, in shell, cooked by st eaming or by boiling in water, whether or
not chilled, frozen, dried, salted or in brin e; flours, meals and pellets of crustaceans,
fit for human consumption.
 - Frozen:
.1100  - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus Panulirus spp., Jasus
spp.)
.1200  - - Lobsters (Homarus spp.)
 - - Crabs:
.1401  - - - King crabs (Paralithodes camchatica)
.1409  - - - Other
.1900  - - Other, including flours, meals and pellets of crustaceans, fit for human consumption
 - Not frozen:
.2100  - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus Panulirus spp., Jasus
spp.)
.2200  - - Lobsters (Homarus spp.)
 - - Crabs:
.2401  - - - King crabs (Paralithodes camchatica)
.2409  - - - Other
.2900  - - Other, including flours, meals and pellets of crustaceans, fit for human consumption
ex 03.07 Molluscs, whether in shell or not, live, f resh, chilled, frozen, dried, salted or in brine;
Aquatic invertebrates other than crusta ceans and molluscs, live, fresh, chilled,
frozen, dried, salted or in brine; flours , meals and pellets of aquatic invertebrates
other than crustaceans, fi t for human consumption.
.1000  - Oysters
 - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
.2100  - - Live, fresh or chilled
 - - Other:
.2901  - - - Frozen
.2909  - - - Other
 - Mussels (Mytilus spp., Perna spp.):
.3100  - - Live, fresh or chilledWT/COMTD/N/6/Add.2
Page 89
.3900  - - Other
 - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.,) and squid
(Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
.4100  - - Live, fresh or chilled
.4900  - - Other
 - Octopus (Octopus spp.):
.5100  - - Live, fresh or chilled
.5900  - - Other
.6000  - Snails, other than sea snails
 - Other, including flours, meals and pellets of aquatic invertebrates other than
crustaceans, fit for human consumption:
ex .9100  - - Live or fresh, except flours, meals and pellets of aquatic invertebrates, other than
crustaceans, fit for human consumption
ex .9900  - - Other (flours, meals and pellets of aquatic invertebrates, other than crustaceans, fit for
human consumption)
ex 04.07 Birds' eggs in shell,  fresh preserved or cooked.
 - Other
.0091  - - For hatching
.0099  - - Other
ex 04.09 Natural honey.
- within a quota of 192 tonnes, cf. List 4
05.03 Horsehair and horsehair waste, whether or not put up as a layer with or without
supporting material.
05.05 Skins and other parts of birds, with th eir feathers or down, feathers and parts of
feathers (whether or not with trimmed edges) and down, not further worked than
cleaned, disinfected or t reated for preservation; powd er and waste of feathers or
parts of feathers.
05.08 Coral and similar materials, unworked or simply prepared but not otherwise
worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked
or simply prepared but not cut to shape, powder and waste thereof.
ex 05.11 Animal products not elsewhere specified  or included; dead an imals of Chapter 1 or
3, unfit for human consumption.
.1000  - Bovine semen
 - Other:
 - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals
of Chapter 3:
 - - - Other:
.9191  - - - - Waste fish (industrial fish)
.9192  - - - - Fish heads and tails, dried, whether or not cut
.9193  - - - - Other fish waste
.9199  - - - - Other
 - - Other:
 - - - Blood powder, unfit for human consumption:
.9921  - - - - Other
 - - - Meat and blood:
.9940  - - - - Other
 - - - Other:
 - - - - Other:
.9998  - - - - - OtherWT/COMTD/N/6/Add.2
Page 90
06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in
flower; chicory plants and roots other than roots of heading No. 12.12.
ex 06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn.
 - Unrootened cuttings and slips:
 - - Cuttings, unrootened or in vitro, for horticultural purposes:
.1010  - - - Of green plants from 15 December to 30 April
 - - - Other cuttings, including slips:
.1091  - - - - Other unrootened cuttings
.1092  - - - - Slips
.2000  - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
 - Rhododendrons and azaleas, grafted or not:
.3090  - - Other
 - Other:
.9020  - - Stock and slips
 - - Other:
 - - - With balled roots or other culture media:
.9030  - - - - Box (Buxus), Dracaena, Camelia, Araucaria, Holly (Ilex), Laurel (Laurus), Kalmia,
Magnolia, palm (Palmae), witch hazel (Hamamelis), Aucuba, Pieris, firethorn
(Pyracantha) and Stranvaesia
 - - - - Trees and bushes other than mentioned above and perennial plants:
.9041  - - - - - Trees and bushes, other than mentioned above
.9042  - - - - - Perennial plants
 - - - - Herbaceous plants:
.9050  - - - - - Green pot plants from 15 December to 30 April
.9080  - - - Without balled roots or other culture media
ex 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental
purposes, fresh, dried, dyed, bleached , impregnated or otherwise prepared.
 - Fresh:
 - - Anemones, Genista, Mimosas, Orchidaceae, Ranunculus, Syringa, Argyranthemum
frutescens and Chrysanthemum frutescens 1 Nov. - 30 April, Dendranthema xgrandiflora and Chrysanthemum x morifolium 15 Dec. - 15 Mar., Dianthuscaryophyllus 1 Nov. – 15 May, Freesia 1 Dec. – 31 Mar., Rosa 1 Nov. – 31. Mar. andTulipa 1 May – 31 May
.1011  - - - Anemone, Genista, Mimosa, Orchidaceae, Ranunculus and Syringa
.1012  - - - Argyranthemum frutescens and Chrysanthemum frutescen 1 Nov. - 30 Apr.,
Dendranthema x grandiflora and Chrysanthemum x morifolium 15 Dec. – 15 Mar.,
Dianthus caryophyllus 1 Nov. - 15 May, Freesia 1 Dec. - 31. Mar., Rosa 1 Nov. –
31 Mar. and Tulip 1 May – 31 May
 - - Other:
.1091  - - - Alchemilla, Anthurium, Aster, Astilbe, Centaurea, Dianthus barbatus, Dianthus
caryopyllus 16 May- 30 Oct., Erigeron, Gerbera, Gladiolus, Lathyrus, Liatris,Physostegia, Protea, Scabiosa, Sedum, Solidago, Solidaster, Strelizia, Tracheliumand Zinnia
.9000  - Other
06.04 Foliage, branches and other parts of plants, without flowers or flower buds, and
grasses, mosses and lichens, being goods of  a kind suitable for bouquets or for
ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise
prepared.WT/COMTD/N/6/Add.2
Page 91
ex 07.02 Tomatoes, fresh or chilled.
.0011  - From 1 November to 9 May
ex 07.03 Onions, shallots, garlic, leeks and ot her alliaceous vegetables, fresh or chilled.
 - Onions and shallots:
 - - Shallots:
.1031  - - - From 1 September to 30 June
.1032  - - - From 1 July to 31 August
.2000  - Garlic
 - Leeks and other alliaceous vegetables:
.9002  - - Spring onion
.9009  - - Other alliaceous vegetables
ex 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
 - Cauliflowers and headed broccoli:
 - - Cauliflowers:
.1041  - - - From 1 December to 31 May
.1050  - - Headed broccoli
.9060  - - Chinese cabbage
ex 07.05 Lettuce (Lactuca sativa) and chic ory (Cichorium spp.), fresh or chilled.
 - Lettuce:
 - - Cabbage lettuce (head lettuce):
 - - - Iceberg lettuce:
.1130  - - - - From 1 December to 28/29 February
 - - - Other:
.1170  - - - - From 1 December to 28/29 February
 - Chicory:
 - - Witloof chicory (Cichorium intybus var. foliosum):
.2110  - - - From 1 April to 30 November
.2190  - - - From 1 December to 31 March
ex 07.06 Carrots, turnips, salad beetroot, salsif y, celeriac, radishes and similar edible roots,
fresh or chilled.
 - Other:
.9020  - - Radishes from 1 April to 30 November
.9030  - - Radishes from 1 December to 31 March
.9099  - - Other
ex 07.07 Cucumbers and gherkins, fresh or chilled.
 - Snake cucumbers:
.0030  - - From 1 December to 9 March
07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled.
ex 07.09 Other vegetables, fresh or chilled.
 - Globe artichokes:
.1010  - - From 1 June to 30 November
.1090  - - From 1 December to 31 May
 - Asparagus:
.2010  - - From 1 May to 14 NovemberWT/COMTD/N/6/Add.2
Page 92
.2090  - - From 15 November to 30 April
.3000  - Aubergines (egg-plants)
 - Celery other than celeriac:
.4010  - - From 1 July to 31 August
.4020  - - From 1 September to 30 June
 - Mushrooms and truffles:
 - - Mushrooms:
.5110  - - - Cultivated mushrooms (champignons)
.5190  - - - Other
.5200  - - Truffles
 - Fruit of the genus Capsicum or of the genus Pimenta:
 - - Sweet peppers (Capsicum annuum var. annuum):
.6010  - - - From 1 June to 30 November
.6020  - - - From 1 December to 31 May
.6090  - - Other
 - Spinach, New Zealand spinach and orache spinach (garden spinach):
.7010  - - From 1 May to 30 September
.7020  - - From 1 October to 30 April
 - Other:
.9010  - - Olives
.9020  - - Capers
.9030  - - Curled parsley
 - - Sweet corn:
.9050  - - - Other
 - - Other:
.9091  - - - Courgettes
.9099  - - - Other
ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
 - Leguminous vegetables, shelled or unshelled:
 ex .2100  - - Peas (Pisum sativum), with a diameter not exceeding 7.5 mm (cf. List 4)
 - - Beans (Vigna spp., Phaseolus spp.)
ex .2201  - - - asparagus beans (Hericot vert cf. List 4)
.2900  - - Other
.3000  - Spinach, New Zealand spinach and orache spinach (garden spinach):
 - Sweet corn:
.4090  - - Other
 - Other vegetables
.8010  - - Asparagus and globe artichokes
.8030  - - Curled parsley
.8040  - - Mushrooms
 - - Other:
.8095  - - - Sweet peppers (Capsicum annuum var. annuum)WT/COMTD/N/6/Add.2
Page 93
.8099  - - - Other
ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solu tions), but unsuitable in that state for
immediate consumption.
.1000  - Onions
 - Olives:
.2010  - - In brine
.2090  - - Other
 - Capers:
.3010  - - In brine
.3090  - - Other
 - Other vegetables; mixtures of vegetables:
 - - Sweet corn:
.9020  - - - Other
ex 07.12 Dried vegetables, whole, cut, sliced, br oken or in powder, but  not further prepared.
.2000  - Onions
 - Mushrooms and truffles:
.3001  - - Mushrooms
.3002  - - Truffles
 - Other vegetables; mixtures of vegetables:
 - - Potatoes:
.9012  - - - Broken or in powder
.9020  - - Garlic
 - - Sweet Corn:
.9040  - - - Other
 - - Other:
.9091  - - - Tomatoes
.9092  - - - Carrots
.9099  - - - Other vegetables; mixtures of vegetables
ex 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots
and tubers with high starch or inulin conten t, fresh, chilled, frozen or dried, whether
or not sliced or in the form of pellets; sago pith.
 - Manioc (cassava):
.1090  - - Other
 - Sweet potatoes:
.2090  - - Other
08.01 Coconuts, brazil nuts and cashew nuts, fresh,  dried, whether or not shelled or peeled.
08.02 Other nuts, fresh or dried, whether or not shelled or peeled.
08.03 Bananas, including plantains, fresh or dried.
08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
ex 08.05 Citrus fruit, fresh or dried.
 - Oranges:
.1090  - - Other
 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus
hybrids:WT/COMTD/N/6/Add.2
Page 94
.2090  - - Other
 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia):
.3021  - - Other lemons
.3040  - - Other limes
 - Grapefruit:
.4090  - - Other
 - Other:
.9090  - - Other
08.06 Grapes, fresh or dried.
08.07 Melons (including watermelons) and papaws (papayas), fresh.
ex 08.08 Apples, pears and quinces, fresh.
 - Apples:
.1011  - - From 1 May to 30 November:
- - - From 1 May to 31 July:
- - - - Within a quota of 7000 tonnes, cf. List 4
- - - From 1 August to 30 November:
- - - - Within a quota of 750 tonnes, cf. List 4
- - - From 1 November to 30 November
- - - - Within a quota of 250 tonnes, cf. List 4
 - Pears and quinces:
 - - Pears:
.2011  - - - From 1 August to 10 August
.2021  - - - From 11 August to 30 November
- - - - Within a quota of 250 tonnes, cf. List 4
.2031  - - - From 1 December to 15 January
.2041  - - - From 16 January to 14 February
.2050  - - - From 15 February to 31 July
.2060  - - Quinces
08.09 Apricots, cherries, peaches (including  nectarines), plums and sloes, fresh.
ex 08.10 Other fruit, fresh.
 - Strawberries:
.1011  - - From 15 April to 8 June
.1030  - - From 1 November to 31 March
.1040  - - From 1 April to 14 April
 - Raspberries, blackberries, mu lberries and loganberries:
.2010  - - Raspberries
 - - Other:
.2091  - - - Blackberries
.2099  - - - Other
 - Black, white or red currants and gooseberries:
.3010  - - Black currants
.3020  - - White and red currants
.3030  - - Gooseberries
 - Cranberries, bilberries and other fruits of the genus Vaccinium:WT/COMTD/N/6/Add.2
Page 95
.4010  - - Cowberries
 - - Other:
.4091  - - - Cranberries
.4099  - - - Other
.5000  - Kiwifruit
 - Other:
.9010  - - Cloudberries
.9090  - - Other
ex 08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether
or not containing added sugar or other sweetening matter
 - Blackberries, mulberries, loganberries and gooseberries:
ex .2001  - - Containing added sugar or other sweetening matter, cf. List 4
ex .2009  - - Other, cf. List 4
 - Other:
.9001  - - Cowberries
.9002  - - Cloudberries
.9009  - - Other
ex 08.12 Fruit and nuts, provisionally preserv ed (for example, by sulphur dioxide gas, in
brine, in sulphur water or in other pres ervative solutions), but unsuitable in that
state for immedi ate consumption.
.1000  - Cherries
 - Other:
.9010  - - Citrus fruit
.9020  - - Apricots and peaches
ex .9090  - - Other (except for raspberries and black, white and red currants, cf. List 4)
08.13 Fruit, dried, other than that of headings Nos. 08.01 to 08.06; mixtures of nuts or
dried fruits of this Chapter.
08.14 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or
provisionally preserved in br ine, in sulphur water or in  other preservative solutions.
09.01 Coffee, whether or not roasted or d ecaffeinated; coffee husks and skins; coffee
substitutes containing coffee in any proportion.
09.03 Maté
09.09 Seeds of anise, badian, fennel, coriander, cumin or  caraway; juniper berries.
09.10 Ginger, saffron, turmeric (curcuma), th yme, bay leaves, curry and other spices.
ex 10.06 Rice.
 - Semi-milled or wholly milled rice, whether or not polished or glazed:
.3010  - - For human consumption
.3099  - - Other
 - Broken rice:
.4010  - - For human consumption
.4099  - - Other
ex 10.08 Buckwheat, millet a nd canary seed; other cereals.
 - Buckwheat:
.1090  - - Other
 - Millet:
.2090  - - OtherWT/COMTD/N/6/Add.2
Page 96
 - Canary seed:
.3090  - - Other
ex 11.06 Flour, meal and powder of the dried leguminous vegetables of heading No. 07.13, of
sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8.
 - Of the dried leguminous vegetables of heading No. 07.13:
.1090  - - Other
 - Of the products of Chapter 8:
.3090  - - Other
ex 11.07 Malt, whether or not roasted.
 - Not roasted:
.1090  - - Other
 - Roasted:
.2090  - - Other
ex 11.08 Starches; inulin
 - Starches:
 - - Maize (corn) starch:
 - - - Other:
.1290  - - - - Other
 - - Manioc (cassava) starch:
 - - - Other:
.1490  - - - - Other
 - - Other starches:
 - - - Other:
 - - - Other:
.1990  - - - - Other
 - Inulin:
.2090  - - Other
ex 11.09 Wheat gluten, whether or not dried.
.0090  - Other
ex 12.09 Seeds, fruit and spores, of a kind used for sowing.
 - Beet seed:
.1100  - - Sugar beet seed
.3000  - Seeds of herbaceous plants cultivated principally for their flowers
 - Other:
 - - Vegetable seeds:
.9110  - - - Cucumber, cauliflower, carrot, onion, shallot, leek, parsley, endive and lettuce seed
 - - - Other:
.9191  - - - - Cabbage seed
.9199  - - - - Other
.9900  - - Other
12.10 Hop cones, fresh or dried, whether or not ground, powdered or in the form of
pellets; lupulin.
13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar
and other mucilages and thickeners, wh ether or not modified, derived from
vegetable products.WT/COMTD/N/6/Add.2
Page 97
ex 15.02 Fats of bovine animals, sheep or goats, other than those of heading No. 15.03.
 - Other:
.0020  - - Tallow
.0099  - - Other
15.03. Lard stearin, lard oil, ol eostearin, oleo-oil a nd tallow oil, not emulsified or mixed or
otherwise prepared.
ex 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined,
but not chemically modified.
 - Fish-liver oils and their fractions
 - - Other:
.1020  - - - Solid fractions
 - Fats and oils and their fractions, of fish, other than liver oils:
 - - Other:
 - - - Other
.2040  - - - - Solid fractions
.2099  - - - - Other
 - Fats and oils and their fractions, of marine mammals:
.3021  - - Fats for other purposes
15.05 Wool grease and fatty substances  derived therefrom (including lanolin).
ex 15.06 Other animal fats and oils and thei r fractions, whether or not refined, but not
chemically modified.
 - Other:
.0021  - - Bone fat, bone oil and neat's-foot oil
 - - Other:
.0030  - - - Solid fractions
.0099  - - - Other
ex 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically
modified.
 - Crude oil:
.1090  - - Other
 - Other:
.9090  - - Other
ex 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.
 - Virgin:
.1090  - - Other
 - Other:
.9090  - - Other
ex 15.10 Other oils and their fractions, obtained  solely from olives, whether or not refined,
but not chemically modified, including blends of these oils or fractions with oils or
fractions of heading No. 15.09.
.0090  - Other
ex 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.
 - Other:
 - - Other:
.9020  - - - Solid fractionsWT/COMTD/N/6/Add.2
Page 98
ex 15.12 Sunflower-seed, safflower or cotton-seed  oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Sunflower-seed or safflower oil and fractions thereof:
 - - Crude oil:
.1190  - - - Other
 - - Crude oil, whether or not gossypol has been removed:
.2190  - - - Other
ex 15.13 Coconut (copra), palm kernel or babassu oil and frac tions thereof, whether or not
refined, but not chem ically modified.
 - Coconut (copra) oil and its fractions:
 - - Crude oil:
.1190  - - - Other
 - - Other:
 - - - Other:
.1920  - - - - Solid fractions
.1999  - - - - Other
 - Palm kernel or babassu oil and fractions thereof:
 - - Crude oil:
.2190  - - - Other
 - - Other:
 - - - Other:
.2920  - - - - Solid fractions
.2999  - - - - Other
ex 15.14 Rape, colza or mustard oil and fracti ons thereof, whether or not refined, but not
chemically modified.
 - Other:
.9090  - - Other
ex 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether
or not refined but not chemically modified.
 - Linseed oil and its fractions:
 - - Crude oil:
.1190  - - - Other
 - Maize (corn) oil and its fractions:
 - - Crude oil:
.2190  - - - Other
 - Castor oil and its fractions:
.3090  - - Other
 - Tung oil and its fractions:
.4090  - - Other
 - Sesame oil and its fractions:
 - - Other:
.5020  - - - Crude oil
 - Other:WT/COMTD/N/6/Add.2
Page 99
ex .9021  - - Oiticica oil, not for feed purpose
 - - Other:
.9031  - - - Crude oil
 - - - Other:
.9040  - - - - Solid fractions
ex .9099  - - - - Other (Croton seed oil and tobacco seed oil)
ex 15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified  or elaidinised, whether or not refined, but not further
prepared.
 - Animal fats and oils and their fractions:
 - - Other:
.1020  - - - Extracted entirely from fish or marine mammals
.1099  - - - Other
 - Vegetable fats and oils and their fractions:
 - - Other:
.2099  - - - Other
ex 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwisechemically modified, excluding those of heading No. 15.16; inedible mixtures orpreparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not else where specified or included.
 - Other:
.0031  - - Siccative oils
.0041  - - Linseed oil, boiled
.0051  - - Linoxyn
ex 16.02 Other prepared  or preserved meat, meat offal or blood.
 - Of swine:
ex .4100  - - Hams and cuts thereof
 - - - Within a quota of 100 tonnes of hermetic ham, cf. List 5
ex .5000  - Of bovine animals
 - - Within a quota of 200 tonnes of “Corned Beef”, cf. List 5
 - - Within a quota of 50 tonnes of hermetic tongue, cf. List 5
ex 16.03 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates.
.0010  - Whale-meat extracts
 - Other:
.0020  - - Of fish , crustaceans, molluscs or other aquatic invertebrates
 - - Other:
.0092  - - - Juices of whale meat
16.04 Prepared or preserv ed fish; caviar and caviar substitutes prepared from fish eggs.
16.05 Crustaceans, molluscs and other aquatic invertebrates, prep ared or preserved.
ex 17.01 Cane or beet sugar and chem ically pure sucrose, in solid form.
 - Raw sugar not containing added flavouring or colouring matter:
 - - Cane sugar:
.1190  - - - OtherWT/COMTD/N/6/Add.2
Page 100
 - - Beet sugar:
.1290  - - - Other
 - Other:
 - - Containing added flavouring or colouring matter:
.9190  - - - Other
 - - Other:
 - - - Other:
.9991  - - - - In lumps or powdered
 - - - - Other sugar:
.9995  - - - - In retail sale packages of a weight not exceeding 24 kg
.9999  - - - - Other (in bulk or whole sale packages)
ex 17.02 Other sugars, including chemically pu re lactose, maltose, glucose and fructose, in
solid form; sugar, syrups not containing added flavouring or colouring matter;artificial honey, whether or not mixed with natural honey; caramel.
 - Lactose and lactose syrup:
 - - Containing by weight 99% or more lactos e, expressed as anhydrous lactose, calculated
on the dry matter:
.1190  - - - Other
 - - Other:
.1990  - - - Other
 - Maple sugar and maple syrup:
.2090  - - Other
 - Chemically pure fructose:
.5090  - - Other
 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight
of fructose:
.6090  - - Other
 - Other, including invert sugar:
 - - Other:
.9030  - - - Artificial honey
.9040  - - - Caramel, including "colouring caramel"
.9099  - - - Other
18.05 Cocoa powder, not containing added sugar or other sweetening matter.
ex 18.06 Chocolate and other food preparations containing cocoa.
.1000  - Cocoa powder, containing added sugar or other sweetening matter
ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwiseprepared, not elsewhere sp ecified or included.
 - Prepared foods obtained by the swelling or roasting of cereals or cereal products:
.1010  - - "Corn flakes"
 - Other
 - - Pre-cooked rice not containing any added ingredients:
.9020  - - - Other
ex 20.01 Vegetables, fruit, nuts and other edible  parts of plants, prep ared or preserved by
vinegar or acetic acid.
 - Onions:WT/COMTD/N/6/Add.2
Page 101
.2001  - - In airtight containers
.2009  - - Other
 - Other:
 - - Vegetables:
.9010  - - - Capers
.9020  - - - Olives
 - - - Sweet corn (Zea mays var. saccharata):
.9041  - - - - Other
20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
20.03 Mushrooms and truffles, prepared or pres erved otherwise than by vinegar or acetic
acid.
ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Other vegetables and mixtures of vegetables:
 - - Sweet corn (Zea mays var. saccharata):
.9020  - - - Other
 - - Other:
.9091  - - - Globe artichokes
ex 20.05 Other vegetables prepared  or preserved otherwise than by  vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
 - Peas (Pisum sativum):
 - - Within a quota of 200 tonnes of hermetic peas
ex .4001  - - Dried (with a diameter not exceeding 7.5 mm (cf. List 4))
ex .4009  - - Other (with a diameter not exceeding 7.5 mm (cf. List 4))
 - Beans (Vigna spp., Phaseolus spp.):
 - - Other:
ex .5901  - - - Green beans, asparagus beans and string beans
 - - - - Within a quota of 50 tonnes green beans, cf. List 4
 - - - - Asparagus beans (Hericot vert), cf. List 4
 - - - - Within a quota of 100 tonnes string beans, cf. List 4
.6000  - Asparagus
.7000  - Olives
 - Sweet corn (Zea mays var. saccharata):
.8090  - - Other
 - Other vegetables and mixtures of vegetables:
.9001  - - Capers
.9002  - - Globe artichokes
ex .9009  - Other, including mixtures of vegetables
 - - Within a quota of 100 tonnes of mixtures of vegetables
20.06 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar
(drained, glacé or crystallised).
ex 20.07 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being
cooked preparations, whether or not containing added sugar or other sweeteningmatter.
 - Other:
 - - Citrus fruit:WT/COMTD/N/6/Add.2
Page 102
.9110  - - - Containing added sugar or sweetening matter
.9190  - - - Other
ex 20.08 Fruit, nuts and other edible parts of  plants, otherwise p repared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, not
elsewhere specified or included.
 - Nuts, ground-nuts and other seeds, whether or not mixed together:
 - - Ground-nuts:
.1110  - - - Peanut butter
 - - - Other:
.1191  - - - - Other
.2000  - Pineapples
 - Citrus fruit:
 - - Other
.3091  - - - Mandarins
.3099  - - - Other
.4000  - Pears
.5000  - Apricots
.6000  - Cherries
.7000  - Peaches
 - Other, including mixtures other than those of subheading No. 2008.1900:
 - - Palm hearts:
.9190  - - - Other
 - - Other:
.9901  - - - Apples
.9902  - - - Plums
ex 20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not
containing added spirit, whether or not containing added sugar or other sweetening
matter.
 - Orange juice:
 - - Frozen
 - - - Containing added sugar or other sweetening matter
.1111  - - - - Of a density exceeding 1,33 g/cm3
.1119  - - - - Other
 - - - Other:
.1120  - - - - In containers weighing, with contents, 3 kg or more
 - - - - Other:
.1130  - - - - - Concentrated
 - - - - - Other:
.1191  - - - - - - Of a density exceeding 1,33 g/cm3
.1199  - - - - - - Other
 - - Other:
 - - - Containing added sugar or other sweetening matter
.1911  - - - - Of a density exceeding 1,33 g/cm3WT/COMTD/N/6/Add.2
Page 103
.1919  - - - - Other
 - - - Other:
.1920  - - - - In containers weighing, with contents, 3 kg or more
 - - - - Other:
.1991  - - - - - Of a density exceeding 1,33 g/cm3
.1999  - - - - - Other
.2000  - Grape fruit juice
 - Juice of any other single citrus fruit:
.3010  - - In containers weighing, with contents, 3 kg or more
 - - Other:
.3091  - - - Containing added sugar or other sweetening matter
.3099  - - - Other
 - Pineapple juice:
.4010  - - In containers weighing, with contents, 3 kg or more
.4090  - - Other
.5000  - Tomato juice
.6000  - Grape juice (including grape must)
 - Juice of any other single fruit or vegetable
ex .8090  - - Other (except juices of raspberries and red and white currants, cf. List 4)
ex .9000  - Mixtures of juices (except for mixtures of juices containing apple-, black, red and white
currant- or raspberry juice, cf. List 4)
21.01 Extracts and essences and concentrates, of coffee, tea or maté and preparations with
a basis of these products or with a basis of coffee, tea or maté; roasted chicory andother roasted coffee substitutes, and extr acts, essences and concentrates thereof:
ex 21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including
vaccines of heading No. 30.02); prepared baking powders.
 - Inactive yeasts; other single-cell micro-organisms, dead:
.2020  - - Other inactive yeasts
.3000  - Prepared baking powders
ex 21.03 Sauces and preparations therefor; mi xed condiments and mixed seasonings; mustard
flour and meal and prepared mustard.
.1000  - Soya sauce
 - Tomato ketchup and other tomato sauce:
.2010  - - Tomato ketchup
 - Mustard flour and meal and prepared mustard:
.3001  - - Mustard flour and meal
 - - Prepared mustard:
.3002  - - - Containing less than 5% by weight of added sugar
.3009  - - - Other
ex 21.06 Food preparations not elsewhere specified or included.
 - Other:
.9010  - - Non-alcoholic compounds (known as "concentrated extracts") with a basis of goods of
heading No. 13.02, for the manufacture of beverages
 - - Other preparations of a kind used for the manufacture of beverages:
.9031  - - - Flavoured or coloured sugar syrups
.9039  - - - OtherWT/COMTD/N/6/Add.2
Page 104
 - - Drops and chewing gum, not containing sugar:
.9041  - - - Drops
 - - - Chewing gum:
.9043  - - - - Chewing gum containing nicotine
.9044  - - - - Other
22.01 Waters, including natural or artificial  mineral waters and aerated waters, not
containing added sugar or other sweeten ing matter nor flavoured; ice and snow.
ex 22.02 Waters, including mineral waters a nd aerated waters, containing added sugar or
other sweetening matter or flavoured, and other non-alcoholic beverages, not
including fruit or vegetable juices of heading No. 20.09.
.1000  - Waters, including mineral waters and aerated waters, containing added sugar or other
sweetening matter or flavoured
 - Other:
.9010  - - Non-alcoholic wines
.9020  - - Non-alcoholic beer (beer with an alcoholic strength not exceeding 0,5% by volume)
.9090  - - Other
22.03 Beer made from malt
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of
heading No. 20.09.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume less than 80% vol;
spirits, liqueurs and other spirituous beverages.
22.09 Vinegar and substitutes for vinegar obtained from acetic acid.
ex 23.09 Preparations of a kind used in animal feeding.
 - Dog or cat food, put up for retail sale:
 - - Containing meat or meat offal of land animals, in airtight containers:
.1011  - - - Dog food
.1012  - - - Cat food
 - - Other:
.1091  - - - Dog food
.1092  - - - Cat food
 - Other:
 - - Containing meat or meat offal of land animals, in airtight containers:
.9011  - - - For pets
 - - Other
 - - - Fish fodder:
.9030  - - - - For ornamental fish
 - - - Birds food:
.9050  - - - - For pets
 - - - Other:
.9080  - - - - For pets
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
24.03 Other manufactured toba cco and manufactured tobacco substitutes; "homogenised"
or "reconstituted" tobacco; to bacco extracts and essences.WT/COMTD/N/6/Add.2
Page 105
ex 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty
alcohols.
 - Industrial monocarboxylic fatty acids; acid oils from refining:
 - - Stearic acids:
ex .1190  - - - Other (only acid oils from refining)
 - - Oleic acid:
.1290  - - - Other
 - - Tally oil fatty acids:
.1390  - - - Other
 - - Other:
.1990  - - - Other
 - Industrial fatty alcohols:
.7090  - - OtherWT/COMTD/N/6/Add.2
Page 106
LIST 3
Products Qualifying for 100 per cent Reduction of the Industrial Element of the Normally Applicable
Customs Duty when Originating in an "Ordinary" GSP-Country
Heading No. Description of Products
17.04 Sugar confectionery (including white chocolate), not containing cocoa.
ex 18.06 Chocolate and other food preparations containing cocoa.
 - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste,
powder, granular or other bulk form in containers or immediate packings, of a contentexceeding 2 kg:
 - - Ice-cream powders or table cream powders:
.2011  - - - Ice-cream powders
.2012  - - - Table cream powders
.2090  - - Other
 - Other, in blocks, slabs or bars:
.3100  - - Filled
.3200  - - Not filled
 - Other:
.9010  - - Other chocolate, including sugar confectionery containing cocoa
 - - Ice-cream powders or table cream powders:
.9021  - - - Ice-cream powders
.9022  - - - Table cream powders
.9090  - - Other edible preparations
ex 19.01 Malt extract; food preparations of flour, meal, starch or malt extract, not containing
cocoa or containing less than 40% by weight of cocoa calculated on a totally defattedbasis, not elsewhere specified or included; food preparations of goods of headings
Nos. 04.01 to 04.04 not containing cocoa or containing less than 5% by weight of
cocoa calculated on a totally defatted ba sis, not elsewhere specified or included:
 - Preparations for infant use, put up for retail sale:
.1010  - - Of goods of headings No. 04.01 to 04.04
.1090  - - Other
 - Mixes and doughs for the preparation of bakers' wares of heading No. 19.05:
.2010  - - Cake mixes in containers of a net content of less than 2 kg
 - - Other:
.2091  - - - Cake mixes in containers of a net content of 2 kg or more
.2092  - - - Doughs
.2099  - - - Other
 - Other:
.9090  - - Other
ex 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise
prepared, such as spagh etti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared.
 - Uncooked pasta, not stuffed or otherwise prepared:
.1100  - - Containing eggs
.1900  - - OtherWT/COMTD/N/6/Add.2
Page 107
Heading No. Description of Products
 - Stuffed pasta, whether or not cooked or otherwise prepared
 - - Other:
.2091  - - - Cooked
.2099  - - - Other
 - Other pasta:
.3001  - - Cooked
.3009  - - Other
.4000  - Couscous
ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwiseprepared, not elsewhere sp ecified or included:
 - Prepared foods obtained by the swelling or roasting of cereals or cereal products:
 - - Other:
.1091  - - - Pop Corn
.1099  - - - Other
 - Other
.9090  - - Other
19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing
cocoa; communion wafers, empty cachets of  a kind suitable fo r pharmaceutical use,
sealing wafers, rice pap er and similar products.
ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Potatoes:
 - - Edible preparations composed of flour, meal or flakes based on potatoes:
.1010  - - - Containing  not less than 75% by weight of potatoes
.1020  - - - Other
ex 20.05 Other vegetables prepared  or preserved otherwise than by  vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
 - Potatoes:
 - - Edible preparations composed of flour, meal or flakes based on potatoes:
.2010  - - - Containing  not less than 75% by weight of potatoes
.2020  - - - Other
ex 21.03 Sauces and preparations therefor; mi xed condiments and mixed seasonings; mustard
flour and meal and prepared mustard.
 - Tomato ketchup and other tomato sauce:
 - - Other tomato sauce:
.2021  - - - Containing meat or edible meat offals
2029  - - - Other
 - Other:
.9010  - - Mayonnaise and remoulades
 - - Other:
.9091  - - - Mango chutney, liquid
.9099  - - - OtherWT/COMTD/N/6/Add.2
Page 108
Heading No. Description of Products
ex 21.04 Soups and broths and preparations therefor; homogenised composite food
preparations.
 - Soups and broths and preparations therefor:
 - - In airtight containers:
.1010  - - - Meat broth
.1020  - - - Vegetable soup, whether or not precooked, containing neither meat nor meat extracts
.1030  - - - Fish soup (containing at least 25% by weight of fish)
.1040  - - - Other
 - - Other:
.1050  - - - Containing meat or meat extracts
.1060  - - - Fish soup (containing at least 25% by weight of fish)
.1090  - - - Other
21.05 Ice cream and other edible ice, whether or not containing cocoa.
ex 21.06 Food preparations not elsewhere specified or included.
.1000  - Protein concentrates and textured protein substances
 - Other:
.9020  - - Preparations based juices of apples or blackcurrants, for the manufacture of beverages
 - - Other:
 - - - Cream substitutes:
.9051  - - - - Dried
.9052  - - - - Liquid
.9060  - - Emulsified fats and similar products containing more than 15% by weight of edible
milk-fats
.9090  - - Other
ex 22.02 Waters, including mineral waters a nd aerated waters, containing added sugar or
other sweetening matter or flavoured, and other non-alcoholic beverages, not
including fruit or vegetable juices of heading No. 20.09.
 - Other:
.9030  - - Non-alcoholic beverages with a basis of or milk proteinsWT/COMTD/N/6/Add.2
Page 109
LIST 4
Products Qualifying for 15 per cent Reduction of the Normally Applicable Customs Duty when
Originating in an "Ordinary" GSP-Country.
Products marked with (*) are subject to an automatic licencing system.
Heading No. Description of Products
04.09 Natural honey.
ex 06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn.
 - Unrootened cuttings and slips:
 - - Cuttings, unrootened or in vitro , for horticultural purposes:
 - - - Other:
.1021  - - - - Begonia, all sorts, Campanula isophylla, Euphorbia pulcherrima, Poinsettia
pulcherrima, Fuchsia, Hibiscus, Kalanchoe  and Petunia-hanging
.1022  - - - - Saintpaulia, Scaevola  and Streptocarpus
.1023  - - - - Dendranthema x grandiflora  and Chrysanthemum x moraflorium , from 1 April to
15 October
.1024  - - - - Pelargonium
.1029  - - - - Other
 - Rhododendrons and azaleas, grafted or not:
 - - Azalea indica  (Indoor azalea):
.3011  - - - In flower
 - - - Other:
.3012  - - - - from 15 November to 23 December
.3013  - - - - from 24 December to 14 November
 - Roses ( Rosa ), grafted or not:
.4001  - - Rooted cuttings, not wrapped for retail sale, incl. bare roots
.4009  - - Other
 - Other:
 - - Other:
 - - - With balled roots or other culture media:
 - - - - Trees and bushes other than mentioned above and perennial plants:
 - - - - Herbaceous plants:
 - - - - - Other:
 - - - - - - Green pot plants from 1 May to 14 December:
.9061  - - - - - - - Condiaeum, Croton, Dieffenbacchia, Epipremnum, Scindapsus aureum,
Hedera, Nephrolepis, Peperomia obtusifolia, Peperomia rotundifolia, Schefflera,
Soleirolia  and Helxine
.9062  - - - - - - - Asplenium, Begonia x rex-cultorum, Chlorophytum, Euonymus japanicus,
Fatsia japonica, Aralia sieboldii, Ficus elastica, Monstera, Philodendronscandens, Radermachera, Stereospermum, Syngonium  and X-Fatshedera
.9063  - - - - - - - Other
 - - - - - - Pot plants in flower:
.9064  - - - - - - - Ageratum, Argyranthemum frutescens, Chrysanthemum frutescens, Begonia x
hiemalis, Begonia elatior, Begonia x cheimantha, Begonia x semperflorens,Begonia x tuberhybrida, Bidens, Br achycome, Callistephus, Campanula
isophylla, Cyclamen persicum,Dah lia, Dendranthema x grandiflora,WT/COMTD/N/6/Add.2
Page 110
Heading No. Description of Products
Chrysanthemum x morifolium, Dianthus, Euphorbia pulcherrima, Poinsettia,
Pulcherrima, Fuchsia, Gerbera, Hibiscus, Hydrangea, Macrophylla, Impatiens,Kalanchoe blossfeldiana, Lobelia lobularia, Pelargonium (alla sorts), Petunia,
Primula vulgaris, Primula acualis, Saintpaulia, Scaevola, Senecio cineraria,
Senecio bicolor, Tagetes, Tropaeolum, Verbena, Viola, Zinna
.9065  - - - - - - - Achimenes, Aster novi-belgii, Calceolaria herbeohybrida, Capsicum annum,
Catharanthus roseus, Vinca rosea, Dipladenia, Nematanthus, Hypocyrta,
Osteospermum, Schlumbergera, Senecio x hybridus, Cineraria, Sinningiaspeciosa, Gloxinia, Solanum, Streptocarpus
.9066  - - - - - - - Other
 - - - - - - Rooted cuttings and young plants:
.9067  - - - - - - - Begonia (all sorts), Campanula isophylla, Dendranthema x grandiflora,
Chrysanthemum x morifolium, Cyclamen, Euphorbia pulcherrima, Fuchsia,Hibiscus, Kalanchoe, Pelargonium, Petunia-heng , Saintpaulia, Scaevola,  and
Sinningia syn. Gloxinia
.9068  - - - - - - - Other
.9069  - - - - - - Other
 - - - - Other:
.9071  - - - - - Grass in rolls or plates (lawn)
.9079  - - - - - Other
ex 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental
purposes, fresh, dried, dyed, bleached , impregnated or otherwise prepared.
 - Fresh:
 - - Other:
 - - - Other:
.1092  - - - - Tulipa  from 1 June to 30 April
.1093  - - - - Lilium
*                     .1094  - - - - Rosa  from 1 April to 31 October
.1095  - - - - Argyranthemum frutescens and Chrysanthemum frutescen from 1 May to
          31  October, Dendranthema x grandiflora and Chrysanthemum x morifolium from
16 March to 14 December
.1096  - - - - Gypsophila
.1097  - - - - Alstroemeria
.1098  - - - - Freesia from 1 April to 30 November, Iris, Limonium, Statice, Matthiola, a nd
Narcissus
.1099  - - - - Other
* 07.01 Potatoes, fresh or chilled.
ex 07.02 Tomatoes, fresh or chilled.
 - From 10 May to 10 July:
.0022  - - From 10 May to 31 May
.0023  - - From 1 June to 10 July
.0030  - From 11 July to 14 October
.0040  - From 15 October to 31 October
* ex 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
 - Onions and shallots:
 - - Onions:
 - - - From 1 September to 30 June:WT/COMTD/N/6/Add.2
Page 111
Heading No. Description of Products
.1012  - - - - Red onion
.1019  - - - - Other
 - - - From 1 July to 31 August:
.1022  - - - - Red onion
.1029  - - - - Other
 - Leeks and other alliaceous vegetables:
.9001  - - Leeks
ex 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
 - Cauliflowers and headed broccoli:
 - - Cauliflowers:
.1011  - - - From 1 June to 31 July
.1021  - - - From 1 August to 14 October
.1031  - - - From 15 October to 30 November
 - Brussels sprouts:
.2010  - - From 21 September to 31 May
.2020  - - From 1 June to 20 September
 - Other:
 - - White cabbage:
*                     .9013  - - - From 1 October to 31 May
*                     .9020  - - - From 1 June to 31 July
*                     .9030  - - - From 1 August to 30 September
 - - Red cabbage:
*                     .9040  - - - From 1 October to 31 July
*                     .9050  - - - From 1 August to 30 September
 - - Other:
.9091  - - - Savoy cabbage
.9092  - - - Curly kale
*                     .9099  - - - Other
ex 07.05 Lettuce ( Lactuca sativa ) and chicory ( Cichorium spp .), fresh or chilled.
 - Lettuce:
 - - Cabbage lettuce (head lettuce):
 - - - Iceberg lettuce:
.1111  - - - - From 1 March to 31 May
.1121  - - - - From 1 June to 30 November
 - - - Other:
.1140  - - - - From 1 March to 31 May
.1150  - - - - From 1 June to 30 September
.1160  - - - - From 1 October to 30 November
 - - Other:
.1910  - - - From 1 April to 30 November
.1990  - - - From 1 December to 31 March
 - Chicory:WT/COMTD/N/6/Add.2
Page 112
Heading No. Description of Products
 - - Other:
 - - - From 1 April to 30 November:
.2911  - - - - Endive
.2919  - - - - Other
.2990  - - - From 1 December to 31 March
ex 07.06 Carrots, turnips, salad beetroot, salsif y, celeriac, radishes and similar edible roots,
fresh or chilled.
 - Carrots and turnips:
.1011  - - Carrots from 1 May to 31 August
.1021  - - Carrots from 1 September to 30 April
.1030  - - Turnips
 - Other:
.9010  - - Celeriac
.9040  - - Salad beetroot
ex 07.07 Cucumbers and gherkins, fresh or chilled.
 - Snake cucumbers:
.0010  - - From 10 March to 31 October
.0020  - - From 1 November to 30 November
.0090  - Other
ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
.1000  - Potatoes
 - Leguminous vegetables, shelled or unshelled:
ex .2100  - - Peas ( Pisum sativum ) (except peas of a diameter not exceeding 7.5 mm, cf. List 2)
 - - Beans ( Vigna spp., Phaseolus spp .)
ex .2201  - - - Green beans, asparagus beans, wa x beans and string beans (except asparagus beans
(Hericot verts), cf. List 2)
.2209  - - - Other
 - Other vegetables
.8020  - - Cauliflower
.8050  - - Onions
.8060  - - Celery
 - - Other:
.8091  - - - Carrots
.8094  - - - Headed broccoli
.9000  - Mixtures of vegetables
ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solu tions), but unsuitable in that state for
immediate consumption.
.4000  - Cucumbers and gherkins
 - Other vegetables; mixtures of vegetables:
.9090  - - Other vegetables; mixtures of vegetablesWT/COMTD/N/6/Add.2
Page 113
Heading No. Description of Products
ex 07.12 Dried vegetables, whole, cut, sliced, br oken or in powder, but  not further prepared.
 - Other vegetables; mixtures of vegetables:
 - - Potatoes:
.9011  - - - Whether or not cut or sliced but not further prepared
ex 08.08 Apples, pears and quinces, fresh.
 - Apples:
.1011  - - From 1 May to 30 November
 - Pears and quinces:
 - - Pears:
.2021  - - - From 11 August to 30 November
ex 08.10 Other fruit, fresh.
 - Strawberries:
 - - From 9 June to 31 October:
.1023  - - - From 9 June to 30 June
.1024  - - - From 1 July to 9 September
.1025  - - - From 10 September to 31 October
ex 08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether
or not containing added sugar or other sweetening matter
 - Strawberries:
.1001  - - Containing added sugar or other sweetening matter
.1009  - - Other
 - Raspberries, black, white and red currants:
ex .2001  - - Containing added sugar or other sweetening matter, cf. List 2
ex .2009  - - Other, cf. List 2
ex 08.12 Fruit and nuts, provisionally preserv ed (for example, by sulphur dioxide gas, in
brine, in sulphur water or in  other preservative solutions), but unsuitable in that state
for immediate consumption.
.2000  - Strawberries
 - Other:
ex .9090  - - Other (raspberries, black, white and red currants, cf. List 2)
ex 12.09 Seeds, fruit and spores, of a kind used for sowing.
 - Beet seed:
 - - Other:
.1901  - - - Seeds of turnips and swedes
.1902  - - - Mangolds seed
.1909  - - - Other
 - Seeds of forage plants, other than beet seed:
.2100  - - Lucerne (alfalfa) seed
 - - Clover ( Trifolium spp .) seed:
.2201  - - - Red clover seed
.2209  - - - Other
.2300  - - Fescue seed
.2400  - - Kentucky blue grass (Poa pratensis L.) seed
.2500  - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seedWT/COMTD/N/6/Add.2
Page 114
Heading No. Description of Products
.2600  - - Timothy grass seed
 - - Other:
.2910  - - - Bent grass (agrostis) seed
.2920  - - - Orchard grass or "Cocks' foot", meadow grass and fox-tail grass seed
.2990  - - - Other
ex 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise
prepared, such as spagh etti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared.
 - Stuffed pasta, whether or not cooked or otherwise prepared
.2010  - - Stuffed with, by weight, more than 20% of meat or edible meat offals
ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwiseprepared, not elsewhere sp ecified or included.
 - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted
cereal flakes and roasted cereal flakes or swelled cereals:
.2010  - - Preparations of the Müsli type based on unroasted cereal flakes
.2090  - - Other
ex 20.01 Vegetables, fruit, nuts and other edible  parts of plants, prep ared or preserved by
vinegar or acetic acid.
 - Cucumbers and gherkins:
.1001  - - In airtight containers
.1009  - - Other
 - Other:
 - - Vegetables:
 - - - Other:
.9051  - - - - Sweet peppers ( Capsicum annuum var. annuum )
.9059  - - - - Other
.9090  - - Other
ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Potatoes:
 - - Edible preparations composed of flour, meal or flakes based on potatoes:
.1090  - - Other
 - Other vegetables and mixtures of vegetables:
 - - Other:
.9099  - - - Other, including mixtures of vegetables
 ex 20.05 Other vegetables prepa red or preserved otherw ise than by vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
.1000  - Homogenised vegetables
 - Potatoes:
 - - Other:
.2091  - - - Semi-manufactures for the produce of snacks
.2099  - - - Other
 - Peas ( Pisum sativum ):
ex .4001  - - Dried (except peas with a diameter not exceeding 7.5 mm, cf. List 2)WT/COMTD/N/6/Add.2
Page 115
Heading No. Description of Products
ex .4009  - - Other (except peas with a diameter not exceeding 7.5 mm, cf. List 2)
 - Beans ( Vigna spp., Phaseolus spp. ):
.5100  - - Beans, shelled
 - - Other:
ex .5901  - - - Green beans, asparagus beans, wax beans and string beans, (cf. List 2)
.5909  - - - Other
 - Other vegetables and mixtures of vegetables:
.9003  - - Sweet peppers ( Capsicum annuum var. annuum )
.9004  - - Bamboo shoots
ex .9009  - Other,  including mixtures of vegetables, (cf. List 2)
ex 20.07 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being
cooked preparations, whether or not containing added sugar or other sweeteningmatter.
 - Homogenised preparations:
.1001  - - Containing added sugar or sweetening matter
.1009  - - Other
 - Other:
 - - Other:
 - - - Containing added sugar or sweetening matter:
.9902  - - - - Of apricots, mangos, kiwis, peaches or mixtures thereof
.9903  - - - - Other
 - - - Other:
.9907  - - - - Of apricots, mangos, kiwis, peaches or mixtures thereof
.9908  - - - - Other
ex 20.08 Fruit, nuts and other edible parts of  plants, otherwise p repared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, notelsewhere specified or included.
.8000  - Strawberries
 - Other, including mixtures other than those of subheading No. 2008.19:
 - - Mixtures:
.9201  - - - Containing entirely of fruits of heading No. 08.03 - 08.10
.9209  - - - Other mixtures
 - - Other:
.9909  - - - Other
ex 20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not
containing added spirit, whether or not containing added sugar or other sweeteningmatter.
.7000  - Apple juice
 - Juice of any other single fruit or vegetable
 - - Black currant juice:
.8010  - - - Containing added sugar or other sweetening matter
.8020  - - - Other
ex .8090  - - Other (juices of raspberries, and red and white currants, cf. List 2)WT/COMTD/N/6/Add.2
Page 116
Heading No. Description of Products
ex .9000  - Mixtures of juices (mixtures of juices containing apple-, black, red and white currants-
or raspberry juice, cf. List 2)
ex 21.04 Soups and broths and preparations therefor; homogenised composite food
preparations.
.2000  - Homogenised composite food preparationsWT/COMTD/N/6/Add.2
Page 117
LIST 5
Products Qualifying for 10 per cent Reduction of the Normally Applicable Customs Duty
when Originating in an  "Ordinary" GSP-Country
Products market with (*) are subject to an automatic licencing system.
Heading No. Description of Products
* 02.01 Meat of bovine animals, fresh or chilled.
* ex 02.02 Meat of bovine animals, frozen.
Reduction of Customs duties within the global WTO-quota for minimum market access
* ex 02.03 Meat of swine, fresh, chilled or frozen.
 - Fresh or chilled:
.1100  - - Carcasses and half-carcasses
.1200  - - Hams, shoulders and cuts thereof, with bone in
.1900  - - Other
 - Frozen:
 ex .2100  - - Carcasses and half-carcasses
Reduction of Customs duties within the global WTO-quota for minimum market access
.2200  - - Hams, shoulders and cuts thereof, with bone in
.2900  - - Other
* ex 02.04 Meat of sheep or goa ts, fresh, chilled or frozen.
Reduction of Customs duties within the global WTO-quota for minimum market access
* 02.05 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.
* 02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies,
fresh, chilled or frozen.
* ex 02.07 Meat and edible offal, of the poultr y of heading No. 01.05, fresh, chilled or frozen.
 - Of fowls of the species Gallus domesticus:
.1100  - - Not cut in pieces, fresh or chilled
ex .1200  - - Not cut in pieces, frozen
Reduction of Customs duties within the global WTO-quota for minimum market access
.1300  - - Cuts and offal, fresh or chilled
 - - Cuts and offal, frozen:
.1410  - - - Livers
.1490  - - - Other
 - Of turkeys:
.2400  - - Not cut in pieces, fresh or chilled
ex .2500  - - Not cut in pieces, frozen
Reduction of Customs duties within the global WTO-quota for minimum market access
.2600  - - Cuts and offal, fresh or chilled
 - - Cuts and offal, frozen:
.2710  - - - Livers
.2790  - - - Other
 - Of ducks, geese or guinea fowls:
.3200  - - Not cut in pieces, fresh or chilled
ex .3300  - - Not cut in pieces, frozen
Reduction of Customs duties within the global WTO-quota for minimum market accessWT/COMTD/N/6/Add.2
Page 118
Heading No. Description of Products
.3400  - - Fatty livers, fresh or chilled
.3500  - - Other, fresh or chilled
 - - Other, frozen:
.3610  - - - Livers
.3690  - - - Other
* ex 02.08 Other meat and edible meat offal, fresh, chilled or frozen.
.1000  - Of rabbits or hares
 - Other:
.9010  - - Tongues
 - - Other:
 - - - Of reindeer:
.9021  - - - - Carcasses and half-carcasses
.9022  - - - - Other cuts with bone in
.9029  - - - - Boneless
.9030  - - - Of wood birds and grouses
 - - - Of deer and elk:
.9041  - - - - Of deer
.9042  - - - - Of elk
.9050  - - - Of whale
.9099  - - - Other
* 02.09 Pig fat, free of lean meat, and poultry fa t, not rendered or otherwise extracted, fresh,
chilled, frozen, salted, in brine, dried or smoked.
* 02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals
of meat or meat offal.
ex 04.05 Butter and other fats and oils derived from milk; dairy spreads.
Reduction of Customs duties within the global WTO-quota for minimum market access
ex 04.07 Birds' eggs in shell,  fresh preserved or cooked.
 - Hens' eggs:
.0011  - - For hatching
ex .0019  - - Other
Reduction of Customs duties within the global WTO-quota for minimum market access
ex 05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape),
treated with acid or degelatinised; powder and waste of these products.
 - Other:
.9010  - - For feed purpose
ex 05.11 Animal products not elsewhere specified or included; dead anim als of Chapter 1 or 3,
unfit for human consumption.
 - Other:
 - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of
Chapter 3:
 - - - For feed purpose:
.9111  - - - - Waste fish (industrial fish)
.9112  - - - - Fish heads and tails, dried, whether or not cut
.9113  - - - - Other fish waste
.9119  - - - - OtherWT/COMTD/N/6/Add.2
Page 119
Heading No. Description of Products
 - - Other:
 - - - Blood powder, unfit for human consumption:
.9911  - - - - For feed purpose
 - - - Meat and blood:
.9930  - - - - For feed purpose
 - - - Other:
.9980  - - - - For feed purpose
ex 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
 - Other:
 - - White cabbage
Reduction of Customs duties within the global WTO-quota for minimum market access
.9013  - - - From 1 October to 31 May
.9020  - - - From 1 June to 31 July
.9030  - - - From 1 August to 30 September
 - - Red cabbageReduction of Customs duties within the global WTO-quota for minimum market access
.9040  - - - From 1 October to 31 July
.9050  - - - From 1 August to 30 September
ex 07.09 Other vegetables, fresh or chilled.
 - Other:
 - - Sweet corn:
.9041  - - - For feed purpose
ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
 - Sweet corn:
.4010  - - For feed purpose
ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solu tions), but unsuitable in that state for
immediate consumption.
 - Other vegetables; mixtures of vegetables:
 - - Sweet corn:
.9011  - - - For feed purpose
ex 07.12 Dried vegetables, whole, cut, sliced, br oken or in powder, but  not further prepared.
 - Other vegetables; mixtures of vegetables:
 - - Sweet Corn:
.9031  - - - For feed purpose
ex 07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.
.1000  - Peas ( Pisum sativum )
 - Chickpeas (garbanzos):
.2010  - - For feed purpose
 - Beans ( Vigna spp., Phaseolus spp. ):
.3100  - - Beans of the species Vigna mungo (L.) Heeper  or Vigna radiata (L.) Wilczek
.3200  - - Small red ( Adzuki ) beans ( Phaeolus  or Vigna angularis )
.3300  - - Kidney beans, including white pea beans ( Phaseolus vulgaris )
.3900  - - OtherWT/COMTD/N/6/Add.2
Page 120
Heading No. Description of Products
 - Lentils:
.4010  - - For feed purpose
 - Broad beans ( Vicia faba var. major ) and horse beans ( Vicia faba var. equina  and Vicia
faba  var. minor ):
.5010  - - For feed purpose
.9000  - Other
ex 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and
tubers with high starch or i nulin content, fresh, chilled,  frozen or dried, whether or
not sliced or in the form of pellets; sago pith.
 - Manioc (cassava):
.1010  - - For feed purpose
 - Sweet potatoes:
.2010  - - For feed purpose
.9000  - Other
ex 08.05 Citrus fruit, fresh or dried.
 - Oranges:
.1010  - - For feed purpose
 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus
hybrids:
.2010  - - For feed purpose
 - Lemons ( Citrus limon, Citrus limonum ) and limes ( Citrus aurantifolia ):
.3011  - - Lemons for feed purpose
.3030  - - Limes for feed purpose
 - Grapefruit:
.4010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
10.01 Wheat and meslin.
10.02 Rye.
10.03 Barley.
10.04 Oats.
ex 10.05 Maize (corn).
 - Other
.9010  - - For feed purpose
ex 10.06 Rice.
 - Rice in the husk (paddy or rough)
.1010  - - For feed purpose
 - Husked (brown) rice:
.2010  - - For feed purpose
 - Semi-milled or wholly milled rice, whether or not polished or glazed:
.3020  - - For feed purpose
 - Broken rice:
.4020  - - For feed purposeWT/COMTD/N/6/Add.2
Page 121
Heading No. Description of Products
ex 10.07 Grain sorghum.
.0010  - For feed purpose
ex 10.08 Buckwheat, millet a nd canary seed; other cereals.
 - Buckwheat:
.1010  - - For feed purpose
 - Millet:
.2010  - - For feed purpose
 - Canary seed:
.3010  - - For feed purpose
.9000  - Other cereals
11.01 Wheat or meslin flour.
ex 11.02 Cereal flours other than of wheat or meslin.
.1000  - Rye flour
 - Maize (corn) flour:
.2010  - - For feed purpose
 - Rice flour:
.3010  - - For feed purpose
 - Other:
 - - Buckwheat flour:
.9001  - - - For feed purpose
.9009  - - Other
ex 11.03 Cereal groats, meal and pellets.
 - Groats and meal:
.1100  - - Of wheat
.1200  - - Of oats
 - - Of maize (corn):
.1310  - - - For feed purpose
 - - Of rice
.1410  - - - For feed purpose
.1900  - - Of other cereals
 - Pellets:
.2100  - - Of wheat
.2900  - - Of other cereals
ex 11.04 Cereal grains otherwise worked (for exampl e, hulled, rolled, flaked, pearled, sliced or
kibbled), except rice of head ing No. 10.06; germ of cereals, whole, rolled, flaked or
ground.
 - Rolled or flaked grains:
.1100  - - Of barley
.1200  - - Of oats
.1900  - - Of other cereals
 - Other worked grains (for example, hulled pearled, sliced or kibbled):
.2100  - - Of barley
.2200  - - Of oatsWT/COMTD/N/6/Add.2
Page 122
Heading No. Description of Products
 - - Of maize (corn):
.2310  - - - For feed purpose
 - - Of other cereals:
 - - - Of buckwheat:
.2901  - - - - For feed purpose
 - - - Of millet:
.2903  - - - - For feed purpose
.2909  - - - Other
.3000  - Germ of cereals, whole, rolled, flaked or ground
11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.
ex 11.06 Flour, meal and powder of the dried leguminous vegetables of heading No.  07.13, of
sago or of roots or tubers of heading No.  07.14 or of the products of Chapter 8.
 - Of the dried leguminous vegetables of heading No. 07.13:
.1010  - - For feed purpose
.2000  - Of sago or of roots or tubers of heading No. 07.14
 - Of the products of Chapter 8:
.3010  - - For feed purpose
ex 11.07 Malt, whether or not roasted.
 - Not roasted:
.1010  - - For feed purpose
 - Roasted:
.2010  - - For feed purpose
ex 11.08 Starches; inulin.
 - Starches:
 - - Wheat starch:
.1110  - - - Containing potato starch
 - - - Other:
.1180  - - - - For feed purpose
.1190  - - - - Other
 - - Maize (corn) starch:
.1210  - - - Containing potato starch
 - - - Other:
.1280  - - - - For feed purpose
.1300  - - Potato starch
 - - Manioc (cassava) starch:
.1410  - - - Containing potato starch
 - - - Other:
.1480  - - - - For feed purpose
 - - Other starches:
.1910  - - - Laundry starch
 - - - Other:WT/COMTD/N/6/Add.2
Page 123
Heading No. Description of Products
.1920  - - - Containing potato starch
 - - - Other:
.1980  - - - - For feed purpose
.1990  - - - - Other
 - Inulin:
.2010  - - For feed purpose
ex 11.09 Wheat gluten, whether or not dried.
.0010  - For feed purpose
ex 12.01 Soya beans, whether or not broken.
.0010  - For feed purpose
ex 12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
 - In shell:
.1010  - - For feed purpose
 - Shelled, whether or not broken:
.2010  - - For feed purpose
ex 12.03 Copra.
.0010  - For feed purpose
ex 12.04 Linseed, whether or not broken.
.0010  - For feed purpose
ex 12.05 Rape or colza seeds, whether or not broken.
.0010  - For feed purpose
ex 12.06 Sunflower seeds, whether or not broken.
.0010  - For feed purpose
ex 12.07 Other oil seeds and oleaginous fruits, whether or not broken.
 - Palm nuts and kernels:
.1010  - - For feed purpose
 - Cotton seeds:
.2010  - - For feed purpose
 - Castor oil seeds:
.3010  - - For feed purpose
 - Sesamum seeds:
.4010  - - For feed purpose
 - Mustard seeds:
.5010  - - For feed purpose
 - Safflower seeds:
.6010  - - For feed purpose
 - Other:
 - - Poppy seeds:
.9110  - - - For feed purpose
 - - Shea nuts (karite nuts):WT/COMTD/N/6/Add.2
Page 124
Heading No. Description of Products
.9210  - - - For feed purpose
 - - Other:
.9910  - - - For feed purpose
ex 12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
 - Of soya beans:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 12.12 Locust beans, seaweeds and other algae , sugar beet and sugar cane, fresh, chilled,
frozen or dried, whether or not ground; fruit stones and kernels and other vegetable
products (including unroasted chicory roots of the variety Cichorium intybus sativum)
of a kind primarily used for human consum ption, not elsewhere specified or included.
 - Locust beans, including locust bean seeds:
.1010  - - For feed purpose
 - Seaweeds and other algae:
.2010  - - For feed purpose
 - Other:
 - - Sugar beet:
.9110  - - - For feed purpose
 - - Sugar cane:
.9210  - - - For feed purpose
12.14 Swedes, mangolds, fodder root s, hay, lucerne (alfalfa), cl over, sainfoin, forage kale,
lupines, vetches and similar forage products, whether or not in the form of pellets.
15.01 Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 15.03.
ex 15.02 Fats of bovine animals, sheep or goats, other than those of heading No. 15.03.
.0011  - For feed purpose
ex 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined,
but not chemically modified.
 - Fish-liver oils and their fractions
.1011  - - For feed purpose, including veterinary oil
 - Fats and oils and their fractions, of fish, other than liver oils:
.2011  - - For feed purpose
 - Fats and oils and their fractions, of marine mammals:
.3011  - - For feed purpose
ex 15.06 Other animal fats and oils and thei r fractions, whether or not refined, but not
chemically modified.
.0011  - For feed purpose
ex 15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil, whether or not degummed:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil:
.1010  - - For feed purposeWT/COMTD/N/6/Add.2
Page 125
Heading No. Description of Products
 - Other:
.9010  - - For feed purpose
ex 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.
 - Virgin:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 15.10 Other oils and their fractions, obtained solely from olives, whether or not refined, but
not chemically modified, including blends of these oils or fractions with oils or
fractions of heading No. 15.09.
.0010  - For feed purpose
ex 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil
.1010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
ex 15.12 Sunflower-seed, safflower or cotton-seed  oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Sunflower-seed or safflower oil and fractions thereof:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Cotton-seed oil and its fractions:
 - - Crude oil, whether or not gossypol has been removed:
.2110  - - - For feed purpose
 - - Other:
.2911  - - - For feed purpose
ex 15.13 Coconut (copra), palm kernel or babassu oil and frac tions thereof, whether or not
refined, but not chem ically modified.
 - Coconut (copra) oil and its fractions:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1911  - - - For feed purpose
 - Palm kernel or babassu oil and fractions thereof:
 - - Crude oil:
.2110  - - - For feed purpose
 - - Other:
.2911  - - - For feed purpose
ex 15.14 Rape, colza or mustard oil and fracti ons thereof, whether or not refined, but not
chemically modified.
 - Crude oil
.1010  - - For feed purpose
 - Other:WT/COMTD/N/6/Add.2
Page 126
Heading No. Description of Products
.9010  - - For feed purpose
ex 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether
or not refined but not chemically modified.
 - Linseed oil and its fractions:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Maize (corn) oil and its fractions:
 - - Crude oil:
.2110  - - - For feed purpose
 - - Other:
.2910  - - - For feed purpose
 - Castor oil and its fractions:
.3010  - - For feed purpose
 - Tung oil and its fractions:
.4010  - - For feed purpose
 - Sesame oil and its fractions:
.5011  - - For feed purpose
 - Jojoba oil and its fractions:
.6010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
ex 15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified  or elaidinised, whether or not refined, but not further
prepared.
 - Animal fats and oils and their fractions:
.1011  - - For feed purpose
 - Vegetable fats and oils and their fractions:
.2011  - - For feed purpose
ex 15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of
fractions of different fats or oils  of this Chapter, ot her than edible fats  or oils or their
fractions of heading No. 15.16.
 - Margarine, excluding liquid margarine:
.1010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
ex 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwisechemically modified, excluding those of heading No. 15.16; inedible mixtures orpreparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not else where specified or included.
.0011  - For feed purpose
ex 15.20 Glycerol, crude; glycero l waters and glycerol lyes.
.0010  - For feed purposeWT/COMTD/N/6/Add.2
Page 127
Heading No. Description of Products
ex 15.22 Degras; residues resulting from the treatment of fatty substances or animal or
vegetable waxes.
.0011  - For feed purpose
16.01 Sausages and similar products, of meat, meat offal or blood; food preparations based
on these products.
16.02 Other prepared or preserved meat, meat offal or blood.
ex 16.03 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates.
 - Other:
 - - Other:
.0099  - - - Other
ex 17.01 Cane or beet sugar and chem ically pure sucrose, in solid form.
 - Raw sugar not containing added flavouring or colouring matter:
 - - Cane sugar:
.1110  - - - For feed purpose
 - - Beet sugar:
.1210  - - - For feed purpose
 - Other:
 - - Containing added flavouring or colouring matter:
.9110  - - - For feed purpose
 - - Other:
.9910  - - - For feed purpose
ex 17.02 Other sugars, including chemically pu re lactose, maltose, glucose and fructose, in
solid form; sugar, syrups not containing added flavouring or colouring matter;artificial honey, whether or not mixed with natural honey; caramel.
 - Lactose and lactose syrup:
 - - Containing by weight 99% or more lactos e, expressed as anhydrous lactose, calculated
on the dry matter:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Maple sugar and maple syrup:
.2010  - - For feed purpose
.3000  - Glucose and glucose syrup, not containing fructose or containing in the dry state less
than 20% by weight of fructose
.4000  - Glucose and glucos syrup, containing in the dry state at least 20% but less than 50% by
weight of fructose
 - Chemically pure fructose:
.5010  - - For feed purpose
 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight
of fructose:
.6010  - - For feed purpose
 - Other, including invert sugar:
 - - For feed purpose:
.9011  - - - Artificial honey
.9021  - - - OtherWT/COMTD/N/6/Add.2
Page 128
Heading No. Description of Products
ex 17.03 Molasses resulting from the extraction or refining of sugar.
 - Cane molasses:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 19.01 Malt extract; food preparations of flour, meal, starch or malt extract, not containing
cocoa or containing less than 40% by weight of cocoa calculated on a totally defattedbasis, not elsewhere specified or included; food preparations of goods of headingNo. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of
cocoa calculated on a totally defatted ba sis, not elsewhere specified or included.
 - Other:
.9010  - - Malt extract
ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwise
prepared, not elsewhere sp ecified or included.
 - Other
 - - Pre-cooked rice not containing any added ingredients:
.9010  - - - For feed purpose
ex 20.01 Vegetables, fruit, nuts and other edible  parts of plants, prep ared or preserved by
vinegar or acetic acid.
 - Other:
 - - Vegetables:
 - - - Sweet corn ( Zea mays var. saccharata ):
.9031  - - - - For feed purpose
ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Other vegetables and mixtures of vegetables:
 - - Sweet corn ( Zea mays var. saccharata ):
.9011  - - - For feed purpose
ex 20.05 Other vegetables prepared  or preserved otherwise than by  vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
 - Sweet corn ( Zea mays var. saccharata ):
.8010  - - For feed purpose
ex 20.08 Fruit, nuts and other edible parts of  plants, otherwise p repared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, not
elsewhere specified or included.
 - Nuts, ground-nuts and other seeds, whether or not mixed together:
 - - Ground-nuts:
 - - - Other:
.1180  - - - - For feed purpose
.1900  - - Other, including mixtures
 - Citrus fruit:
.3010  - - For feed purpose
 - Other, including mixtures other than those of subheading No. 2008.19:
 - - Palm hearts:
.9110  - - - For feed purposeWT/COMTD/N/6/Add.2
Page 129
Heading No. Description of Products
ex 21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including
vaccines of heading No. 30.02); prepared baking powders.
 - Inactive yeasts; other single-cell micro-organisms, dead:
.2010  - - Yeasts for feed purpose
.2031  - - Other single-cell micro-organisms, dead, for feed purpose
ex 23.01 Flours, meals and pellets, of meat or meat offal,  of fish or of crustaceans, molluscs or
other aquatic invertebra tes, unfit for human consumption; greaves.
.1000  - Flours, meals and pellets, of meat or meat offal; greaves
 - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic
invertebrates:
.2010  - - For feed purpose
ex 23.02 Bran, sharps and other residues, wheth er or not in the form of pellets, derived from
the sifting, milling or other working of  cereals or of leguminous plants.
 - Of maize (corn):
.1010  - - For feed purpose
 - Of rice:
.2010  - - For feed purpose
.3000  - Of wheat:
.4000  - Of other cereals
 - Of leguminous plants:
.5010  - - For feed purpose
ex 23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other
waste of sugar manufacture, brewing .
 - Residues of starch manufacture and similar residues:
.1010  - - For feed purpose
 - Beet-pulp, bagasse and other waste of sugar manufacture:
.2010  - - For feed purpose
 - Brewing or distilling dregs and waste:
.3010  - - For feed purpose
ex 23.04 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of soya-bean oil.
.0010  - For feed purpose
ex 23.05 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of ground-nut oil.
.0010  - For feed purpose
ex 23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of vegetable fats or oils, other than those of heading
No. 23.04 or 23.05.
 - Of cotton seeds:
.1010  - - For feed purpose
 - Of linseed:
.2010  - - For feed purpose
 - Of sunflower seeds:
.3010  - - For feed purpose
 - Of rape or colza seeds:
.4010  - - For feed purpose
 - Of coconut or copra:WT/COMTD/N/6/Add.2
Page 130
Heading No. Description of Products
.5010  - - For feed purpose
 - Of palm nuts or kernels:
.6010  - - For feed purpose
 - Of maize (corn) germ:
.7010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 23.07 Wine lees; argol.
.0010  - For feed purpose
23.08 Vegetable materials and vegetable waste, vegetable residues and by-products,
whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere
specified or included.
ex 23.09 Preparations of a kind used in animal feeding
 - Other:
 - - Containing meat or meat offal of land animals, in airtight containers:
.9020  - - - For other animals
 - - Other:
 - - - Fish fodder:
.9040  - - - - For other fish
 - - - Birds food:
.9060  - - - - For other birds
 - - - Other:
.9090  - - - - For other animals
ex 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
derivatives.
- Other polyhydric alcohols:
.4500 - - Glycerol
ex 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty
alcohols.
 - Industrial monocarboxylic fatty acids; acid oils from refining:
 - - Stearic acids:
.1110  - - - For feed purpose
 - - Oleic acid:
.1210  - - - For feed purpose
 - - Tally oil fatty acids:
.1310  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Industrial fatty alcohols:
.7010  - - For feed purposeWT/COMTD/N/6/Add.2
Page 131
LIST 6
Products Qualifying for 50 per cent Reduction of the Normally Applicable Customs Duty
when Originating in an  "Ordinary" GSP-Country
Heading No. Description of Products
ex 15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil, whether or not degummed:
.1090  - - Other
 - Other:
.9090  - - Other
ex 15.12 Sunflower-seed, safflower or cotton-seed  oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Sunflower-seed or safflower oil and fractions thereof:
 - - Other:
.1990  - - - Other
 - Cotton-seed oil and its fractions:
 - - Other:
 - - - Other:
.2920  - - - - Solid fractions
.2999  - - - - Other
ex 15.14 Rape, colza or mustard oil and fracti ons thereof, whether or not refined, but not
chemically modified.
 - Other:
.9090  - - Other
ex 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether
or not refined but not chemically modified.
 - Linseed oil and its fractions:
 - - Other:
.1990  - - - Other
 - Maize (corn) oil and its fractions:
 - - Other:
.2990  - - - Other
 - Sesame oil and its fractions:
 - - Other:
.5099  - - - Other
ex 15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of
fractions of different fats or oils  of this Chapter, ot her than edible fats  or oils or their
fractions of heading No. 15.16.
 - Margarine, excluding liquid margarine:
 - - Other:
 - - - Animal:
.1021  - - - - Containing more than 10% but not more than 15% by weight of milk fats
.1029  - - - - Other
 - - - Vegetable:
.1031  - - - - Containing more than 10% but not more than 15% by weight of milk fatsWT/COMTD/N/6/Add.2
Page 132
Heading No. Description of Products
.1039  - - - - Other
 - Other:
 - - Other:
.9021  - - - Edible liquid mixture of vegetable oils
 - - - Liquid margarine:
.9032  - - - - Containing more than 10% but not more than 15% by weight of milk fats
.9039  - - - - Other
 - - - Edible liquid mixtures of animal and vegetable oils consisting essentially of vegetable
oils:
.9041  - - - - Containing more than 10% but not more than 15% by weight of milk fats
.9049  - - - - Other
 - - - Other:
.9091  - - - - Containing more than 10% but not more than 15% by weight of milk fats
.9098  - - - - Other
ex 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwisechemically modified, excluding those of heading No. 15.16; inedible mixtures orpreparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not else where specified or included.
 - Other:
.0099  - - OtherWT/COMTD/N/6/Add.2
Page 133
LIST 7
List of Exceptions
Note: 1. Industrial products classified within chapters 25-97 of the HS-system originating in an
"ordinary" GSP-Country, are duty-free on importation into Norway, with the
exception of products covered by the following "exception-list"
2. Products within heading Nos. ex 29.05 and ex 35.02 covered by List 2 or List 5
respectively, are considered to be agricultural products
List of Industrial Products Excluded from GSP Preferential Tariff Treatment on Importation into
Norway when Originating in  an "Ordinary" GSP-Country
(the Products are Duty-Free when Originat ing in a "Least-Developed" GSP-Country )
Heading no. Description of Products
ex 52.08 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more
than 200 g/m2
- Bleached:
.2900 - - Other fabrics
- Of yarns of different colours:
.4100 - - Plain weave, weighing not more than 100 g/m2
.4200 - - Plain weave, weighing more than 100 g/ m2
.4300 - - 3- thread or 4- thread twill, including cross twill
.4900 - - Other fabrics
ex 56.08 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets,
of textile materials
-       Of man-made textile materials:
- -     Made up fishing nets:
- - -   Other made up fishing nets:
.1102 - - - - Of monofilament of polyamide
.1103 - - - - Of multifilament of polyamide
.1104 - - - - Of polyethylene
.1109 - - - - Other
- -     Other:
.1901 - - -   Netting of monofilament of polyamide
.1902 - - -   Netting of multifilament of polyamide
.1903 - - -   Netting of polyethylene
.1904 - - -   Other netting
.1909 - - -   Other
-        Other:
.9010 - -     Made up fishing nets
.9090 - -     Other
61.07 Men’s or boys’ underpants, briefs, nightshirt s, pyjamas, bathrobes, dressing gowns and
similar articles, knitted or crocheted
ex 61.08 Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés,WT/COMTD/N/6/Add.2
Page 134
Heading no. Description of Products
bathrobes, dressing gowns and sim ilar articles, knitted or crocheted
- Briefs and panties:
.2100 - - Of cotton
.2200 - - Of man-made fibres
.2900 - - Of other textile materials
- Nightdresses and pyjamas:
.3100 - - Of cotton
.3200 - - Of man-made fibres
.3900 - - Of other textile materials
-O t h e r :
.9100 - - Of cotton
.9200 - - Of man-made fibres
.9900 - - Of other textile materials
61.09 T-shirts, singlets and other vests, knitted or crocheted
61.10 Jerseys, pullovers, cardigans, waist-coats  and similar articles, knitted or crocheted
61.11 Babies’ garments and clothing accessories, knitted or crocheted
62.01 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-
cheaters, wind-jackets and si milar articles, other than those of heading No. 62.03
62.02 Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets),
wind-cheaters, wind-jack ets and similar articles, other than those of heading No. 62.04
ex 62.03 Men’s or boys’ suits, ensembles, jack ets, blazers, trousers, bib and bra ce overalls,
breeches and shorts (o ther than swimwear)
-S u i t s :
.1100 - - Of wool or fine animal hair
.1200 - - Of synthetic fibres
.1900 - - Of other textile materials
-E n s e m b l e s :
.2100 - - Of wool or fine animal hair
.2200 - - Of cotton
.2300 - - Of synthetic fibres
.2900 - - Of other textile materials
- Jackets and blazers:
.3100 - - Of wool or fine animal hair
.3200 - - Of cotton
.3300 - - Of synthetic fibres
.3900 - - Of other textile materials
- Trousers, bib and brace overalls, breeches and shorts:
- - Of wool or fine animal hair:
.4109 - - - Other
- - Of cotton:
.4209 - - - Other
- - Of synthetic fibres:WT/COMTD/N/6/Add.2
Page 135
Heading no. Description of Products
.4309 - - - Other
- - Of other textile materials:
.4909 - - - Other
62.05 Men’s or boys’ shirts
63.01 Blankets and travelling rugs
ex 63.02 Bed linen, table linen, toilet linen and kitchen linen
.1000 - Bed linen, knitted or crocheted
- Other bed linen, printed:
.2100 - - Of cotton
- - Of man-made fibres:
.2210 - - - Of nonwovens
.2290 - - - Other
.2900 - - Of other textile materials
- Other bed linen:
.3100 - - Of cotton
- - Of man-made fibres:
.3210 - - - Of nonwovens
.3290 - - - Other
.3900 - - Of other textile materials
.4000 - Table linen, knitted or crocheted
- Other table linen:
.5100 - - Of cotton
.5200 - - Of flax
- - Of man-made fibres:
.5310 - - - Of nonwovens
.5390 - - - Other
.5900 - - Of other textile materials
-O t h e r :
.9100 - - Of cotton
.9200 - - Of flax
- - Of man-made fibres:
.9310 - - - Of nonwovens
.9390 - - - Other
.9900  - - Of other textile materials
64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of
leather
64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of
textile materials
__________